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| 1 | | (20 ILCS 105/4.02) (from Ch. 23, par. 6104.02)
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| 2 | | Sec. 4.02. Community Care Program. The Department shall |
| 3 | | establish a program of services to
prevent unnecessary |
| 4 | | institutionalization of persons age 60 and older in
need of |
| 5 | | long term care or who are established as persons who suffer |
| 6 | | from
Alzheimer's disease or a related disorder under the |
| 7 | | Alzheimer's Disease
Assistance Act, thereby enabling them
to |
| 8 | | remain in their own homes or in other living arrangements. Such
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| 9 | | preventive services, which may be coordinated with other |
| 10 | | programs for the
aged and monitored by area agencies on aging |
| 11 | | in cooperation with the
Department, may include, but are not |
| 12 | | limited to, any or all of the following:
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| 13 | | (a) (blank);
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| 14 | | (b) (blank);
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| 15 | | (c) home care aide services;
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| 16 | | (d) personal assistant services;
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| 17 | | (e) adult day services;
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| 18 | | (f) home-delivered meals;
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| 19 | | (g) education in self-care;
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| 20 | | (h) personal care services;
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| 21 | | (i) adult day health services;
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| 22 | | (j) habilitation services;
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| 23 | | (k) respite care;
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| 24 | | (k-5) community reintegration services;
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| 25 | | (k-6) flexible senior services; |
| 26 | | (k-7) medication management; |
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| 1 | | (k-8) emergency home response;
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| 2 | | (l) other nonmedical social services that may enable |
| 3 | | the person
to become self-supporting; or
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| 4 | | (m) clearinghouse for information provided by senior |
| 5 | | citizen home owners
who want to rent rooms to or share |
| 6 | | living space with other senior citizens.
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| 7 | | The Department shall establish eligibility standards for |
| 8 | | such
services. In determining the amount and nature of services
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| 9 | | for which a person may qualify, consideration shall not be |
| 10 | | given to the
value of cash, property or other assets held in |
| 11 | | the name of the person's
spouse pursuant to a written agreement |
| 12 | | dividing marital property into equal
but separate shares or |
| 13 | | pursuant to a transfer of the person's interest in a
home to |
| 14 | | his spouse, provided that the spouse's share of the marital
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| 15 | | property is not made available to the person seeking such |
| 16 | | services.
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| 17 | | Beginning January 1, 2008, the Department shall require as |
| 18 | | a condition of eligibility that all new financially eligible |
| 19 | | applicants apply for and enroll in medical assistance under |
| 20 | | Article V of the Illinois Public Aid Code in accordance with |
| 21 | | rules promulgated by the Department.
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| 22 | | The Department shall, in conjunction with the Department of |
| 23 | | Public Aid (now Department of Healthcare and Family Services),
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| 24 | | seek appropriate amendments under Sections 1915 and 1924 of the |
| 25 | | Social
Security Act. The purpose of the amendments shall be to |
| 26 | | extend eligibility
for home and community based services under |
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| 1 | | Sections 1915 and 1924 of the
Social Security Act to persons |
| 2 | | who transfer to or for the benefit of a
spouse those amounts of |
| 3 | | income and resources allowed under Section 1924 of
the Social |
| 4 | | Security Act. Subject to the approval of such amendments, the
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| 5 | | Department shall extend the provisions of Section 5-4 of the |
| 6 | | Illinois
Public Aid Code to persons who, but for the provision |
| 7 | | of home or
community-based services, would require the level of |
| 8 | | care provided in an
institution, as is provided for in federal |
| 9 | | law. Those persons no longer
found to be eligible for receiving |
| 10 | | noninstitutional services due to changes
in the eligibility |
| 11 | | criteria shall be given 45 days notice prior to actual
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| 12 | | termination. Those persons receiving notice of termination may |
| 13 | | contact the
Department and request the determination be |
| 14 | | appealed at any time during the
45 day notice period. The |
| 15 | | target
population identified for the purposes of this Section |
| 16 | | are persons age 60
and older with an identified service need. |
| 17 | | Priority shall be given to those
who are at imminent risk of |
| 18 | | institutionalization. The services shall be
provided to |
| 19 | | eligible persons age 60 and older to the extent that the cost
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| 20 | | of the services together with the other personal maintenance
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| 21 | | expenses of the persons are reasonably related to the standards
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| 22 | | established for care in a group facility appropriate to the |
| 23 | | person's
condition. These non-institutional services, pilot |
| 24 | | projects or
experimental facilities may be provided as part of |
| 25 | | or in addition to
those authorized by federal law or those |
| 26 | | funded and administered by the
Department of Human Services. |
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| 1 | | The Departments of Human Services, Healthcare and Family |
| 2 | | Services,
Public Health, Veterans' Affairs, and Commerce and |
| 3 | | Economic Opportunity and
other appropriate agencies of State, |
| 4 | | federal and local governments shall
cooperate with the |
| 5 | | Department on Aging in the establishment and development
of the |
| 6 | | non-institutional services. The Department shall require an |
| 7 | | annual
audit from all personal assistant
and home care aide |
| 8 | | vendors contracting with
the Department under this Section. The |
| 9 | | annual audit shall assure that each
audited vendor's procedures |
| 10 | | are in compliance with Department's financial
reporting |
| 11 | | guidelines requiring an administrative and employee wage and |
| 12 | | benefits cost split as defined in administrative rules. The |
| 13 | | audit is a public record under
the Freedom of Information Act. |
| 14 | | The Department shall execute, relative to
the nursing home |
| 15 | | prescreening project, written inter-agency
agreements with the |
| 16 | | Department of Human Services and the Department
of Healthcare |
| 17 | | and Family Services, to effect the following: (1) intake |
| 18 | | procedures and common
eligibility criteria for those persons |
| 19 | | who are receiving non-institutional
services; and (2) the |
| 20 | | establishment and development of non-institutional
services in |
| 21 | | areas of the State where they are not currently available or |
| 22 | | are
undeveloped. On and after July 1, 1996, all nursing home |
| 23 | | prescreenings for
individuals 60 years of age or older shall be |
| 24 | | conducted by the Department.
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| 25 | | As part of the Department on Aging's routine training of |
| 26 | | case managers and case manager supervisors, the Department may |
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| 1 | | include information on family futures planning for persons who |
| 2 | | are age 60 or older and who are caregivers of their adult |
| 3 | | children with developmental disabilities. The content of the |
| 4 | | training shall be at the Department's discretion. |
| 5 | | The Department is authorized to establish a system of |
| 6 | | recipient copayment
for services provided under this Section, |
| 7 | | such copayment to be based upon
the recipient's ability to pay |
| 8 | | but in no case to exceed the actual cost of
the services |
| 9 | | provided. Additionally, any portion of a person's income which
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| 10 | | is equal to or less than the federal poverty standard shall not |
| 11 | | be
considered by the Department in determining the copayment. |
| 12 | | The level of
such copayment shall be adjusted whenever |
| 13 | | necessary to reflect any change
in the officially designated |
| 14 | | federal poverty standard.
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| 15 | | The Department, or the Department's authorized |
| 16 | | representative, may
recover the amount of moneys expended for |
| 17 | | services provided to or in
behalf of a person under this |
| 18 | | Section by a claim against the person's
estate or against the |
| 19 | | estate of the person's surviving spouse, but no
recovery may be |
| 20 | | had until after the death of the surviving spouse, if
any, and |
| 21 | | then only at such time when there is no surviving child who
is |
| 22 | | under age 21 or blind or who has a permanent and total |
| 23 | | disability. This
paragraph, however, shall not bar recovery, at |
| 24 | | the death of the person, of
moneys for services provided to the |
| 25 | | person or in behalf of the person under
this Section to which |
| 26 | | the person was not entitled;
provided that such recovery shall |
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| 1 | | not be enforced against any real estate while
it is occupied as |
| 2 | | a homestead by the surviving spouse or other dependent, if no
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| 3 | | claims by other creditors have been filed against the estate, |
| 4 | | or, if such
claims have been filed, they remain dormant for |
| 5 | | failure of prosecution or
failure of the claimant to compel |
| 6 | | administration of the estate for the purpose
of payment. This |
| 7 | | paragraph shall not bar recovery from the estate of a spouse,
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| 8 | | under Sections 1915 and 1924 of the Social Security Act and |
| 9 | | Section 5-4 of the
Illinois Public Aid Code, who precedes a |
| 10 | | person receiving services under this
Section in death. All |
| 11 | | moneys for services
paid to or in behalf of the person under |
| 12 | | this Section shall be claimed for
recovery from the deceased |
| 13 | | spouse's estate. "Homestead", as used
in this paragraph, means |
| 14 | | the dwelling house and
contiguous real estate occupied by a |
| 15 | | surviving spouse
or relative, as defined by the rules and |
| 16 | | regulations of the Department of Healthcare and Family |
| 17 | | Services, regardless of the value of the property.
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| 18 | | The Department shall increase the effectiveness of the |
| 19 | | existing Community Care Program by: |
| 20 | | (1) ensuring that in-home services included in the care |
| 21 | | plan are available on evenings and weekends; |
| 22 | | (2) ensuring that care plans contain the services that |
| 23 | | eligible participants
need based on the number of days in a |
| 24 | | month, not limited to specific blocks of time, as |
| 25 | | identified by the comprehensive assessment tool selected |
| 26 | | by the Department for use statewide, not to exceed the |
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| 1 | | total monthly service cost maximum allowed for each |
| 2 | | service; the Department shall develop administrative rules |
| 3 | | to implement this item (2); |
| 4 | | (3) ensuring that the participants have the right to |
| 5 | | choose the services contained in their care plan and to |
| 6 | | direct how those services are provided, based on |
| 7 | | administrative rules established by the Department; |
| 8 | | (4) ensuring that the determination of need tool is |
| 9 | | accurate in determining the participants' level of need; to |
| 10 | | achieve this, the Department, in conjunction with the Older |
| 11 | | Adult Services Advisory Committee, shall institute a study |
| 12 | | of the relationship between the Determination of Need |
| 13 | | scores, level of need, service cost maximums, and the |
| 14 | | development and utilization of service plans no later than |
| 15 | | May 1, 2008; findings and recommendations shall be |
| 16 | | presented to the Governor and the General Assembly no later |
| 17 | | than January 1, 2009; recommendations shall include all |
| 18 | | needed changes to the service cost maximums schedule and |
| 19 | | additional covered services; |
| 20 | | (5) ensuring that homemakers can provide personal care |
| 21 | | services that may or may not involve contact with clients, |
| 22 | | including but not limited to: |
| 23 | | (A) bathing; |
| 24 | | (B) grooming; |
| 25 | | (C) toileting; |
| 26 | | (D) nail care; |
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| 1 | | (E) transferring; |
| 2 | | (F) respiratory services; |
| 3 | | (G) exercise; or |
| 4 | | (H) positioning; |
| 5 | | (6) ensuring that homemaker program vendors are not |
| 6 | | restricted from hiring homemakers who are family members of |
| 7 | | clients or recommended by clients; the Department may not, |
| 8 | | by rule or policy, require homemakers who are family |
| 9 | | members of clients or recommended by clients to accept |
| 10 | | assignments in homes other than the client; |
| 11 | | (7) ensuring that the State may access maximum federal |
| 12 | | matching funds by seeking approval for the Centers for |
| 13 | | Medicare and Medicaid Services for modifications to the |
| 14 | | State's home and community based services waiver and |
| 15 | | additional waiver opportunities, including applying for |
| 16 | | enrollment in the Balance Incentive Payment Program by May |
| 17 | | 1, 2013, in order to maximize federal matching funds; this |
| 18 | | shall include, but not be limited to, modification that |
| 19 | | reflects all changes in the Community Care Program services |
| 20 | | and all increases in the services cost maximum; |
| 21 | | (8) ensuring that the determination of need tool |
| 22 | | accurately reflects the service needs of individuals with |
| 23 | | Alzheimer's disease and related dementia disorders; |
| 24 | | (9) ensuring that services are authorized accurately |
| 25 | | and consistently for the Community Care Program (CCP); the |
| 26 | | Department shall implement a Service Authorization policy |
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| 1 | | directive; the purpose shall be to ensure that eligibility |
| 2 | | and services are authorized accurately and consistently in |
| 3 | | the CCP program; the policy directive shall clarify service |
| 4 | | authorization guidelines to Care Coordination Units and |
| 5 | | Community Care Program providers no later than May 1, 2013; |
| 6 | | (10) working in conjunction with Care Coordination |
| 7 | | Units, the Department of Healthcare and Family Services, |
| 8 | | the Department of Human Services, Community Care Program |
| 9 | | providers, and other stakeholders to make improvements to |
| 10 | | the Medicaid claiming processes and the Medicaid |
| 11 | | enrollment procedures or requirements as needed, |
| 12 | | including, but not limited to, specific policy changes or |
| 13 | | rules to improve the up-front enrollment of participants in |
| 14 | | the Medicaid program and specific policy changes or rules |
| 15 | | to insure more prompt submission of bills to the federal |
| 16 | | government to secure maximum federal matching dollars as |
| 17 | | promptly as possible; the Department on Aging shall have at |
| 18 | | least 3 meetings with stakeholders by January 1, 2014 in |
| 19 | | order to address these improvements; |
| 20 | | (11) requiring home care service providers to comply |
| 21 | | with the rounding of hours worked provisions under the |
| 22 | | federal Fair Labor Standards Act (FLSA) and as set forth in |
| 23 | | 29 CFR 785.48(b) by May 1, 2013; |
| 24 | | (12) implementing any necessary policy changes or |
| 25 | | promulgating any rules, no later than January 1, 2014, to |
| 26 | | assist the Department of Healthcare and Family Services in |
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| 1 | | moving as many participants as possible, consistent with |
| 2 | | federal regulations, into coordinated care plans if a care |
| 3 | | coordination plan that covers long term care is available |
| 4 | | in the recipient's area; and |
| 5 | | (13) maintaining fiscal year 2014 rates at the same |
| 6 | | level established on January 1, 2013. |
| 7 | | By January 1, 2009 or as soon after the end of the Cash and |
| 8 | | Counseling Demonstration Project as is practicable, the |
| 9 | | Department may, based on its evaluation of the demonstration |
| 10 | | project, promulgate rules concerning personal assistant |
| 11 | | services, to include, but need not be limited to, |
| 12 | | qualifications, employment screening, rights under fair labor |
| 13 | | standards, training, fiduciary agent, and supervision |
| 14 | | requirements. All applicants shall be subject to the provisions |
| 15 | | of the Health Care Worker Background Check Act.
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| 16 | | The Department shall develop procedures to enhance |
| 17 | | availability of
services on evenings, weekends, and on an |
| 18 | | emergency basis to meet the
respite needs of caregivers. |
| 19 | | Procedures shall be developed to permit the
utilization of |
| 20 | | services in successive blocks of 24 hours up to the monthly
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| 21 | | maximum established by the Department. Workers providing these |
| 22 | | services
shall be appropriately trained.
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| 23 | | Beginning on the effective date of this amendatory Act of |
| 24 | | 1991, no person
may perform chore/housekeeping and home care |
| 25 | | aide services under a program
authorized by this Section unless |
| 26 | | that person has been issued a certificate
of pre-service to do |
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| 1 | | so by his or her employing agency. Information
gathered to |
| 2 | | effect such certification shall include (i) the person's name,
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| 3 | | (ii) the date the person was hired by his or her current |
| 4 | | employer, and
(iii) the training, including dates and levels. |
| 5 | | Persons engaged in the
program authorized by this Section |
| 6 | | before the effective date of this
amendatory Act of 1991 shall |
| 7 | | be issued a certificate of all pre- and
in-service training |
| 8 | | from his or her employer upon submitting the necessary
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| 9 | | information. The employing agency shall be required to retain |
| 10 | | records of
all staff pre- and in-service training, and shall |
| 11 | | provide such records to
the Department upon request and upon |
| 12 | | termination of the employer's contract
with the Department. In |
| 13 | | addition, the employing agency is responsible for
the issuance |
| 14 | | of certifications of in-service training completed to their
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| 15 | | employees.
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| 16 | | The Department is required to develop a system to ensure |
| 17 | | that persons
working as home care aides and personal assistants
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| 18 | | receive increases in their
wages when the federal minimum wage |
| 19 | | is increased by requiring vendors to
certify that they are |
| 20 | | meeting the federal minimum wage statute for home care aides
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| 21 | | and personal assistants. An employer that cannot ensure that |
| 22 | | the minimum
wage increase is being given to home care aides and |
| 23 | | personal assistants
shall be denied any increase in |
| 24 | | reimbursement costs.
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| 25 | | The Community Care Program Advisory Committee is created in |
| 26 | | the Department on Aging. The Director shall appoint individuals |
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| 1 | | to serve in the Committee, who shall serve at their own |
| 2 | | expense. Members of the Committee must abide by all applicable |
| 3 | | ethics laws. The Committee shall advise the Department on |
| 4 | | issues related to the Department's program of services to |
| 5 | | prevent unnecessary institutionalization. The Committee shall |
| 6 | | meet on a bi-monthly basis and shall serve to identify and |
| 7 | | advise the Department on present and potential issues affecting |
| 8 | | the service delivery network, the program's clients, and the |
| 9 | | Department and to recommend solution strategies. Persons |
| 10 | | appointed to the Committee shall be appointed on, but not |
| 11 | | limited to, their own and their agency's experience with the |
| 12 | | program, geographic representation, and willingness to serve. |
| 13 | | The Director shall appoint members to the Committee to |
| 14 | | represent provider, advocacy, policy research, and other |
| 15 | | constituencies committed to the delivery of high quality home |
| 16 | | and community-based services to older adults. Representatives |
| 17 | | shall be appointed to ensure representation from community care |
| 18 | | providers including, but not limited to, adult day service |
| 19 | | providers, homemaker providers, case coordination and case |
| 20 | | management units, emergency home response providers, statewide |
| 21 | | trade or labor unions that represent home care
aides and direct |
| 22 | | care staff, area agencies on aging, adults over age 60, |
| 23 | | membership organizations representing older adults, and other |
| 24 | | organizational entities, providers of care, or individuals |
| 25 | | with demonstrated interest and expertise in the field of home |
| 26 | | and community care as determined by the Director. |
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| 1 | | Nominations may be presented from any agency or State |
| 2 | | association with interest in the program. The Director, or his |
| 3 | | or her designee, shall serve as the permanent co-chair of the |
| 4 | | advisory committee. One other co-chair shall be nominated and |
| 5 | | approved by the members of the committee on an annual basis. |
| 6 | | Committee members' terms of appointment shall be for 4 years |
| 7 | | with one-quarter of the appointees' terms expiring each year. A |
| 8 | | member shall continue to serve until his or her replacement is |
| 9 | | named. The Department shall fill vacancies that have a |
| 10 | | remaining term of over one year, and this replacement shall |
| 11 | | occur through the annual replacement of expiring terms. The |
| 12 | | Director shall designate Department staff to provide technical |
| 13 | | assistance and staff support to the committee. Department |
| 14 | | representation shall not constitute membership of the |
| 15 | | committee. All Committee papers, issues, recommendations, |
| 16 | | reports, and meeting memoranda are advisory only. The Director, |
| 17 | | or his or her designee, shall make a written report, as |
| 18 | | requested by the Committee, regarding issues before the |
| 19 | | Committee.
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| 20 | | The Department on Aging and the Department of Human |
| 21 | | Services
shall cooperate in the development and submission of |
| 22 | | an annual report on
programs and services provided under this |
| 23 | | Section. Such joint report
shall be filed with the Governor and |
| 24 | | the General Assembly on or before
September 30 each year.
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| 25 | | The requirement for reporting to the General Assembly shall |
| 26 | | be satisfied
by filing copies of the report
as required by |
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| 1 | | Section 3.1 of the General Assembly Organization Act and
filing |
| 2 | | such additional copies with the State Government Report |
| 3 | | Distribution
Center for the General Assembly as is required |
| 4 | | under paragraph (t) of
Section 7 of the State Library Act.
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| 5 | | Those persons previously found eligible for receiving |
| 6 | | non-institutional
services whose services were discontinued |
| 7 | | under the Emergency Budget Act of
Fiscal Year 1992, and who do |
| 8 | | not meet the eligibility standards in effect
on or after July |
| 9 | | 1, 1992, shall remain ineligible on and after July 1,
1992. |
| 10 | | Those persons previously not required to cost-share and who |
| 11 | | were
required to cost-share effective March 1, 1992, shall |
| 12 | | continue to meet
cost-share requirements on and after July 1, |
| 13 | | 1992. Beginning July 1, 1992,
all clients will be required to |
| 14 | | meet
eligibility, cost-share, and other requirements and will |
| 15 | | have services
discontinued or altered when they fail to meet |
| 16 | | these requirements. |
| 17 | | For the purposes of this Section, "flexible senior |
| 18 | | services" refers to services that require one-time or periodic |
| 19 | | expenditures including, but not limited to, respite care, home |
| 20 | | modification, assistive technology, housing assistance, and |
| 21 | | transportation.
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| 22 | | The Department shall implement an electronic service |
| 23 | | verification based on global positioning systems or other |
| 24 | | cost-effective technology for the Community Care Program no |
| 25 | | later than January 1, 2014. |
| 26 | | The Department shall require, as a condition of |
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| 1 | | eligibility, enrollment in the medical assistance program |
| 2 | | under Article V of the Illinois Public Aid Code (i) beginning |
| 3 | | August 1, 2013, if the Auditor General has reported that the |
| 4 | | Department has failed
to comply with the reporting requirements |
| 5 | | of Section 2-27 of
the Illinois State Auditing Act; or (ii) |
| 6 | | beginning June 1, 2014, if the Auditor General has reported |
| 7 | | that the
Department has not undertaken the required actions |
| 8 | | listed in
the report required by subsection (a) of Section 2-27 |
| 9 | | of the
Illinois State Auditing Act. |
| 10 | | The Department shall delay Community Care Program services |
| 11 | | until an applicant is determined eligible for medical |
| 12 | | assistance under Article V of the Illinois Public Aid Code (i) |
| 13 | | beginning August 1, 2013, if the Auditor General has reported |
| 14 | | that the Department has failed
to comply with the reporting |
| 15 | | requirements of Section 2-27 of
the Illinois State Auditing |
| 16 | | Act; or (ii) beginning June 1, 2014, if the Auditor General has |
| 17 | | reported that the
Department has not undertaken the required |
| 18 | | actions listed in
the report required by subsection (a) of |
| 19 | | Section 2-27 of the
Illinois State Auditing Act. |
| 20 | | The Department shall implement co-payments for the |
| 21 | | Community Care Program at the federally allowable maximum level |
| 22 | | (i) beginning August 1, 2013, if the Auditor General has |
| 23 | | reported that the Department has failed
to comply with the |
| 24 | | reporting requirements of Section 2-27 of
the Illinois State |
| 25 | | Auditing Act; or (ii) beginning June 1, 2014, if the Auditor |
| 26 | | General has reported that the
Department has not undertaken the |
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| 1 | | required actions listed in
the report required by subsection |
| 2 | | (a) of Section 2-27 of the
Illinois State Auditing Act. |
| 3 | | The Department shall provide a bi-monthly report on the |
| 4 | | progress of the Community Care Program reforms set forth in |
| 5 | | this amendatory Act of the 98th General Assembly to the |
| 6 | | Governor, the Speaker of the House of Representatives, the |
| 7 | | Minority Leader of the House of Representatives, the
President |
| 8 | | of the
Senate, and the Minority Leader of the Senate. |
| 9 | | The Department shall conduct a quarterly review of Care |
| 10 | | Coordination Unit performance and adherence to service |
| 11 | | guidelines. The quarterly review shall be reported to the |
| 12 | | Speaker of the House of Representatives, the Minority Leader of |
| 13 | | the House of Representatives, the
President of the
Senate, and |
| 14 | | the Minority Leader of the Senate. The Department shall collect |
| 15 | | and report longitudinal data on the performance of each care |
| 16 | | coordination unit. Nothing in this paragraph shall be construed |
| 17 | | to require the Department to identify specific care |
| 18 | | coordination units. |
| 19 | | In regard to community care providers, failure to comply |
| 20 | | with Department on Aging policies shall be cause for |
| 21 | | disciplinary action, including, but not limited to, |
| 22 | | disqualification from serving Community Care Program clients. |
| 23 | | Each provider, upon submission of any bill or invoice to the |
| 24 | | Department for payment for services rendered, shall include a |
| 25 | | notarized statement, under penalty of perjury pursuant to |
| 26 | | Section 1-109 of the Code of Civil Procedure, that the provider |
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| 1 | | has complied with all Department policies. |
| 2 | | The Director of the Department on Aging shall make |
| 3 | | information available to the State Board of Elections as may be |
| 4 | | required by an agreement the State Board of Elections has |
| 5 | | entered into with a multi-state voter registration list |
| 6 | | maintenance system. |
| 7 | | Within 30 days after July 6, 2017 (the effective date of |
| 8 | | Public Act 100-23), rates shall be increased to $18.29 per |
| 9 | | hour, for the purpose of increasing, by at least $.72 per hour, |
| 10 | | the wages paid by those vendors to their employees who provide |
| 11 | | homemaker services. The Department shall pay an enhanced rate |
| 12 | | under the Community Care Program to those in-home service |
| 13 | | provider agencies that offer health insurance coverage as a |
| 14 | | benefit to their direct service worker employees consistent |
| 15 | | with the mandates of Public Act 95-713. For State fiscal years |
| 16 | | 2018 and 2019, the enhanced rate shall be $1.77 per hour. The |
| 17 | | rate shall be adjusted using actuarial analysis based on the |
| 18 | | cost of care, but shall not be set below $1.77 per hour. The |
| 19 | | Department shall adopt rules, including emergency rules under |
| 20 | | subsections (y) and (bb) of Section 5-45 of the Illinois |
| 21 | | Administrative Procedure Act, to implement the provisions of |
| 22 | | this paragraph. |
| 23 | | The General Assembly finds it necessary to authorize an |
| 24 | | aggressive Medicaid enrollment initiative designed to maximize |
| 25 | | federal Medicaid funding for the Community Care Program which |
| 26 | | produces significant savings for the State of Illinois. The |
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| 1 | | Department on Aging shall establish and implement a Community |
| 2 | | Care Program Medicaid Initiative. Under the Initiative, the
|
| 3 | | Department on Aging shall, at a minimum: (i) provide an |
| 4 | | enhanced rate to adequately compensate care coordination units |
| 5 | | to enroll eligible Community Care Program clients into |
| 6 | | Medicaid; (ii) use recommendations from a stakeholder |
| 7 | | committee on how best to implement the Initiative; and (iii) |
| 8 | | establish requirements for State agencies to make enrollment in |
| 9 | | the State's Medical Assistance program easier for seniors. |
| 10 | | The Community Care Program Medicaid Enrollment Oversight |
| 11 | | Subcommittee is created as a subcommittee of the Older Adult |
| 12 | | Services Advisory Committee established in Section 35 of the |
| 13 | | Older Adult Services Act to make recommendations on how best to |
| 14 | | increase the number of medical assistance recipients who are |
| 15 | | enrolled in the Community Care Program. The Subcommittee shall |
| 16 | | consist of all of the following persons who must be appointed |
| 17 | | within 30 days after the effective date of this amendatory Act |
| 18 | | of the 100th General Assembly: |
| 19 | | (1) The Director of Aging, or his or her designee, who |
| 20 | | shall serve as the chairperson of the Subcommittee. |
| 21 | | (2) One representative of the Department of Healthcare |
| 22 | | and Family Services, appointed by the Director of |
| 23 | | Healthcare and Family Services. |
| 24 | | (3) One representative of the Department of Human |
| 25 | | Services, appointed by the Secretary of Human Services. |
| 26 | | (4) One individual representing a care coordination |
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| 1 | | unit, appointed by the Director of Aging. |
| 2 | | (5) One individual from a non-governmental statewide |
| 3 | | organization that advocates for seniors, appointed by the |
| 4 | | Director of Aging. |
| 5 | | (6) One individual representing Area Agencies on |
| 6 | | Aging, appointed by the Director of Aging. |
| 7 | | (7) One individual from a statewide association |
| 8 | | dedicated to Alzheimer's care, support, and research, |
| 9 | | appointed by the Director of Aging. |
| 10 | | (8) One individual from an organization that employs |
| 11 | | persons who provide services under the Community Care |
| 12 | | Program, appointed by the Director of Aging. |
| 13 | | (9) One member of a trade or labor union representing |
| 14 | | persons who provide services under the Community Care |
| 15 | | Program, appointed by the Director of Aging. |
| 16 | | (10) One member of the Senate, who shall serve as |
| 17 | | co-chairperson, appointed by the President of the Senate. |
| 18 | | (11) One member of the Senate, who shall serve as |
| 19 | | co-chairperson, appointed by the Minority Leader of the |
| 20 | | Senate. |
| 21 | | (12) One member of the House of
Representatives, who |
| 22 | | shall serve as co-chairperson, appointed by the Speaker of |
| 23 | | the House of Representatives. |
| 24 | | (13) One member of the House of Representatives, who |
| 25 | | shall serve as co-chairperson, appointed by the Minority |
| 26 | | Leader of the House of Representatives. |
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| 1 | | (14) One individual appointed by a labor organization |
| 2 | | representing frontline employees at the Department of |
| 3 | | Human Services. |
| 4 | | The Subcommittee shall provide oversight to the Community |
| 5 | | Care Program Medicaid Initiative and shall meet quarterly. At |
| 6 | | each Subcommittee meeting the Department on Aging shall provide |
| 7 | | the following data sets to the Subcommittee: (A) the number of |
| 8 | | Illinois residents, categorized by planning and service area, |
| 9 | | who are receiving services under the Community Care Program and |
| 10 | | are enrolled in the State's Medical Assistance Program; (B) the |
| 11 | | number of Illinois residents, categorized by planning and |
| 12 | | service area, who are receiving services under the Community |
| 13 | | Care Program, but are not enrolled in the State's Medical |
| 14 | | Assistance Program; and (C) the number of Illinois residents, |
| 15 | | categorized by planning and service area, who are receiving |
| 16 | | services under the Community Care Program and are eligible for |
| 17 | | benefits under the State's Medical Assistance Program, but are |
| 18 | | not enrolled in the State's Medical Assistance Program. In |
| 19 | | addition to this data, the Department on Aging shall provide |
| 20 | | the Subcommittee with plans on how the Department on Aging will |
| 21 | | reduce the number of Illinois residents who are not enrolled in |
| 22 | | the State's Medical Assistance Program but who are eligible for |
| 23 | | medical assistance benefits. The Department on Aging shall |
| 24 | | enroll in the State's Medical Assistance Program those Illinois |
| 25 | | residents who receive services under the Community Care Program |
| 26 | | and are eligible for medical assistance benefits but are not |
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| 1 | | enrolled in the State's Medicaid Assistance Program. The data |
| 2 | | provided to the Subcommittee shall be made available to the |
| 3 | | public via the Department on Aging's website. |
| 4 | | The Department on Aging, with the involvement of the |
| 5 | | Subcommittee, shall collaborate with the Department of Human |
| 6 | | Services and the Department of Healthcare and Family Services |
| 7 | | on how best to achieve the responsibilities of the Community |
| 8 | | Care Program Medicaid Initiative. |
| 9 | | The Department on Aging, the Department of Human Services, |
| 10 | | and the Department of Healthcare and Family Services shall |
| 11 | | coordinate and implement a streamlined process for seniors to |
| 12 | | access benefits under the State's Medical Assistance Program. |
| 13 | | The Subcommittee shall collaborate with the Department of |
| 14 | | Human Services on the adoption of a uniform application |
| 15 | | submission process. The Department of Human Services and any |
| 16 | | other State agency involved with processing the medical |
| 17 | | assistance application of any person enrolled in the Community |
| 18 | | Care Program shall include the appropriate care coordination |
| 19 | | unit in all communications related to the determination or |
| 20 | | status of the application. |
| 21 | | The Community Care Program Medicaid Initiative shall |
| 22 | | provide targeted funding to care coordination units to help |
| 23 | | seniors complete their applications for medical assistance |
| 24 | | benefits. On and after July 1, 2019, care coordination units |
| 25 | | shall receive no less than $200 per completed application, |
| 26 | | which rate may be included in a bundled rate for initial intake |
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| 1 | | services when Medicaid application assistance is provided in |
| 2 | | conjunction with the initial intake process for new program |
| 3 | | participants. |
| 4 | | The Community Care Program Medicaid Initiative shall cease |
| 5 | | operation 5 years after the effective date of this amendatory |
| 6 | | Act of the 100th General Assembly, after which the Subcommittee |
| 7 | | shall dissolve. |
| 8 | | (Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17; |
| 9 | | 100-587, eff. 6-4-18; 100-1148, eff. 12-10-18.)
|
| 10 | | Section 5-10. The Substance Use Disorder Act is amended by |
| 11 | | changing Sections 5-10 and 50-35 as follows:
|
| 12 | | (20 ILCS 301/5-10)
|
| 13 | | Sec. 5-10. Functions of the Department.
|
| 14 | | (a) In addition to the powers, duties and functions vested |
| 15 | | in the Department
by this Act, or by other laws of this State, |
| 16 | | the Department shall carry out the
following activities:
|
| 17 | | (1) Design, coordinate and fund comprehensive
|
| 18 | | community-based and culturally and gender-appropriate |
| 19 | | services
throughout the State. These services must include
|
| 20 | | prevention, early intervention, treatment, and other
|
| 21 | | recovery support services for substance use disorders that
|
| 22 | | are accessible and addresses the needs of at-risk
|
| 23 | | individuals and their families.
|
| 24 | | (2) Act as the exclusive State agency to accept, |
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| 1 | | receive and expend,
pursuant to appropriation, any public |
| 2 | | or private monies, grants or services,
including those |
| 3 | | received from the federal government or from other State
|
| 4 | | agencies, for the purpose of providing prevention, early
|
| 5 | | intervention, treatment, and other recovery support
|
| 6 | | services for substance use disorders.
|
| 7 | | (2.5) In partnership with the Department of Healthcare |
| 8 | | and Family Services, act as one of the principal State |
| 9 | | agencies for the sole purpose of calculating the |
| 10 | | maintenance of effort requirement under Section 1930 of |
| 11 | | Title XIX, Part B, Subpart II of the Public Health Service |
| 12 | | Act (42 U.S.C. 300x-30) and the Interim Final Rule (45 CFR |
| 13 | | 96.134). |
| 14 | | (3) Coordinate a statewide strategy for the
|
| 15 | | prevention, early intervention,
treatment, and recovery |
| 16 | | support of substance use
disorders. This strategy shall |
| 17 | | include the development of a
comprehensive plan, submitted |
| 18 | | annually with the
application for federal substance use |
| 19 | | disorder block grant
funding, for the provision of an array |
| 20 | | of such services. The plan shall be based on local |
| 21 | | community-based needs and upon
data including, but not |
| 22 | | limited to, that which defines the prevalence of and
costs |
| 23 | | associated with substance use
disorders.
This |
| 24 | | comprehensive plan shall include identification of |
| 25 | | problems, needs,
priorities, services and other pertinent |
| 26 | | information, including the needs of
minorities and other |
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| 1 | | specific priority populations in the State, and shall |
| 2 | | describe how
the identified problems and needs will be |
| 3 | | addressed. For purposes of this
paragraph, the term |
| 4 | | "minorities and other specific priority populations" may |
| 5 | | include,
but shall not be limited to, groups such as women, |
| 6 | | children, intravenous drug
users, persons with AIDS or who |
| 7 | | are HIV infected, veterans, African-Americans, Puerto
|
| 8 | | Ricans, Hispanics, Asian Americans, the elderly, persons |
| 9 | | in the criminal
justice system, persons who are clients of |
| 10 | | services provided by other State
agencies, persons with |
| 11 | | disabilities and such other specific populations as the
|
| 12 | | Department may from time to time identify. In developing |
| 13 | | the plan, the
Department shall seek input from providers, |
| 14 | | parent groups, associations and
interested citizens.
|
| 15 | | The plan
developed under this Section shall include an |
| 16 | | explanation of the rationale to
be used in ensuring that |
| 17 | | funding shall be based upon local community needs,
|
| 18 | | including, but not limited to, the incidence and prevalence |
| 19 | | of, and costs
associated with, substance use
disorders, as
|
| 20 | | well as upon demonstrated program performance.
|
| 21 | | The plan developed under this Section shall
also |
| 22 | | contain a report detailing the activities of and progress |
| 23 | | made through services for the
care and treatment of |
| 24 | | substance use disorders among
pregnant women and mothers |
| 25 | | and their children established
under subsection (j) of |
| 26 | | Section 35-5.
|
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| 1 | | As applicable, the plan developed under this Section
|
| 2 | | shall also include information about funding by other State
|
| 3 | | agencies for prevention, early intervention, treatment,
|
| 4 | | and other recovery support services.
|
| 5 | | (4) Lead, foster and develop cooperation, coordination |
| 6 | | and agreements
among federal and State governmental |
| 7 | | agencies and local providers that provide
assistance, |
| 8 | | services, funding or other functions, peripheral or |
| 9 | | direct, in the
prevention, early intervention, treatment,
|
| 10 | | and recovery support for substance use disorders. This |
| 11 | | shall include, but shall not be limited to,
the following:
|
| 12 | | (A) Cooperate with and assist other State
|
| 13 | | agencies, as applicable, in establishing and
|
| 14 | | conducting substance use disorder services among the
|
| 15 | | populations they respectively serve.
|
| 16 | | (B) Cooperate with and assist the Illinois |
| 17 | | Department of Public Health
in the establishment, |
| 18 | | funding and support of programs and services for the
|
| 19 | | promotion of maternal and child health and the |
| 20 | | prevention and treatment of
infectious diseases, |
| 21 | | including but not limited to HIV infection, especially
|
| 22 | | with respect to those persons who are high risk due to
|
| 23 | | intravenous injection of illegal drugs, or who may have
|
| 24 | | been sexual partners of these individuals, or who may
|
| 25 | | have impaired immune systems as a result of a
substance |
| 26 | | use disorder.
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| 1 | | (C) Supply to the Department of Public Health and |
| 2 | | prenatal care
providers a list of all providers who are
|
| 3 | | licensed to provide substance use disorder treatment
|
| 4 | | for pregnant women in this State.
|
| 5 | | (D) Assist in the placement of child abuse or |
| 6 | | neglect perpetrators
(identified by the Illinois |
| 7 | | Department of Children and Family Services (DCFS)) who
|
| 8 | | have been determined to be in need of substance use
|
| 9 | | disorder treatment
pursuant to Section 8.2 of the |
| 10 | | Abused and Neglected Child Reporting Act.
|
| 11 | | (E) Cooperate with and assist DCFS in carrying out |
| 12 | | its mandates to:
|
| 13 | | (i) identify substance use disorders among its |
| 14 | | clients and
their families; and
|
| 15 | | (ii) develop services to deal with such |
| 16 | | disorders.
|
| 17 | | These services may include, but shall not be limited |
| 18 | | to,
programs to prevent or treat substance
use |
| 19 | | disorders with DCFS clients and their families,
|
| 20 | | identifying child care needs within such treatment, |
| 21 | | and assistance with other
issues as required.
|
| 22 | | (F) Cooperate with and assist the Illinois |
| 23 | | Criminal Justice Information
Authority with respect to |
| 24 | | statistical and other information concerning the |
| 25 | | incidence and prevalence of substance use
disorders.
|
| 26 | | (G) Cooperate with and assist the State |
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| 1 | | Superintendent of Education,
boards of education, |
| 2 | | schools, police departments, the Illinois Department |
| 3 | | of
State Police, courts and other public and private |
| 4 | | agencies and individuals in
establishing prevention |
| 5 | | programs statewide and preparing curriculum materials
|
| 6 | | for use at all levels of education.
|
| 7 | | (H) Cooperate with and assist the Illinois |
| 8 | | Department of Healthcare and Family Services in
the |
| 9 | | development and provision of services offered to |
| 10 | | recipients of public
assistance for the treatment and |
| 11 | | prevention of substance use disorders.
|
| 12 | | (I) (Blank).
|
| 13 | | (5) From monies appropriated to the Department from the |
| 14 | | Drunk and Drugged
Driving Prevention Fund, reimburse DUI |
| 15 | | evaluation and risk
education programs licensed by the |
| 16 | | Department for providing
indigent persons with free or |
| 17 | | reduced-cost evaluation and risk education services |
| 18 | | relating to a charge of
driving under the influence of |
| 19 | | alcohol or other drugs.
|
| 20 | | (6) Promulgate regulations to identify and disseminate |
| 21 | | best practice guidelines that can be utilized by publicly
|
| 22 | | and privately funded programs as well as for levels of |
| 23 | | payment to government
funded programs that provide |
| 24 | | prevention,
early intervention, treatment, and other |
| 25 | | recovery support services for substance use disorders and |
| 26 | | those services referenced in Sections 15-10
and 40-5.
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| 1 | | (7) In consultation with providers and
related trade |
| 2 | | associations, specify a uniform
methodology for use by |
| 3 | | funded providers and the
Department for billing
and |
| 4 | | collection and dissemination of statistical information
|
| 5 | | regarding services related to substance use
disorders.
|
| 6 | | (8) Receive data and assistance from federal, State and |
| 7 | | local governmental
agencies, and obtain copies of |
| 8 | | identification and arrest data from all federal,
State and |
| 9 | | local law enforcement agencies for use in carrying out the |
| 10 | | purposes
and functions of the Department.
|
| 11 | | (9) Designate and license providers to conduct |
| 12 | | screening, assessment,
referral and tracking of clients |
| 13 | | identified by the criminal justice system as
having |
| 14 | | indications of substance use
disorders and being
eligible |
| 15 | | to make an election for treatment under Section 40-5 of |
| 16 | | this Act, and
assist in the placement of individuals who |
| 17 | | are under court order to participate
in treatment.
|
| 18 | | (10) Identify and disseminate evidence-based best |
| 19 | | practice guidelines as maintained in administrative rule |
| 20 | | that can be utilized to determine a substance use disorder |
| 21 | | diagnosis.
|
| 22 | | (11) (Blank).
|
| 23 | | (12) Make grants with funds appropriated from the Drug |
| 24 | | Treatment Fund in
accordance with Section 7 of the |
| 25 | | Controlled Substance and Cannabis Nuisance
Act, or in |
| 26 | | accordance with Section 80 of the Methamphetamine Control |
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| 1 | | and Community Protection Act, or in accordance with |
| 2 | | subsections (h) and (i) of Section 411.2 of the
Illinois |
| 3 | | Controlled Substances Act, or in accordance with Section |
| 4 | | 6z-107 of the State Finance Act.
|
| 5 | | (13) Encourage all health and disability insurance |
| 6 | | programs to include
substance use disorder
treatment as a |
| 7 | | covered service and to use evidence-based best practice |
| 8 | | criteria as maintained in administrative rule and as |
| 9 | | required in Public Act 99-0480 in determining the necessity |
| 10 | | for such services and continued stay.
|
| 11 | | (14) Award grants and enter into fixed-rate and |
| 12 | | fee-for-service arrangements
with any other department, |
| 13 | | authority or commission of this State, or any other
state |
| 14 | | or the federal government or with any public or private |
| 15 | | agency, including
the disbursement of funds and furnishing |
| 16 | | of staff, to effectuate the purposes
of this Act.
|
| 17 | | (15) Conduct a public information campaign to inform |
| 18 | | the State's
Hispanic residents regarding the prevention |
| 19 | | and treatment of substance use disorders.
|
| 20 | | (b) In addition to the powers, duties and functions vested |
| 21 | | in it by this
Act, or by other laws of this State, the |
| 22 | | Department may undertake, but shall
not be limited to, the |
| 23 | | following activities:
|
| 24 | | (1) Require all organizations licensed or funded by the |
| 25 | | Department to include an education
component to inform |
| 26 | | participants regarding the causes and means of |
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| 1 | | transmission
and methods of reducing the risk of acquiring |
| 2 | | or transmitting HIV infection and other infectious
|
| 3 | | diseases,
and to include funding for such education |
| 4 | | component in its support of the
program.
|
| 5 | | (2) Review all State agency applications for federal |
| 6 | | funds that include
provisions relating to the prevention, |
| 7 | | early intervention and treatment of
substance use
|
| 8 | | disorders in order to ensure consistency.
|
| 9 | | (3) Prepare, publish, evaluate, disseminate and serve |
| 10 | | as a central
repository for educational materials dealing |
| 11 | | with the nature and effects of
substance use disorders. |
| 12 | | Such materials may deal with
the educational needs of the |
| 13 | | citizens of Illinois, and may include at least
pamphlets |
| 14 | | that describe the causes and effects of fetal alcohol
|
| 15 | | spectrum disorders.
|
| 16 | | (4) Develop and coordinate, with regional and local |
| 17 | | agencies, education
and training programs for persons |
| 18 | | engaged in providing services
for persons with
substance |
| 19 | | use disorders,
which programs may include specific HIV |
| 20 | | education and training for program
personnel.
|
| 21 | | (5) Cooperate with and assist in the development of |
| 22 | | education, prevention, early intervention,
and treatment |
| 23 | | programs for employees of State and local governments and
|
| 24 | | businesses in the State.
|
| 25 | | (6) Utilize the support and assistance of interested |
| 26 | | persons in the
community, including recovering persons, to |
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| 1 | | assist individuals
and communities in understanding the |
| 2 | | dynamics of substance use
disorders, and to encourage
|
| 3 | | individuals with substance use disorders to
voluntarily |
| 4 | | undergo treatment.
|
| 5 | | (7) Promote, conduct, assist or sponsor basic |
| 6 | | clinical, epidemiological
and statistical research into |
| 7 | | substance use disorders
and research into the prevention of |
| 8 | | those problems either solely or in
conjunction with any |
| 9 | | public or private agency.
|
| 10 | | (8) Cooperate with public and private agencies, |
| 11 | | organizations and
individuals in the development of |
| 12 | | programs, and to provide technical assistance
and |
| 13 | | consultation services for this purpose.
|
| 14 | | (9) (Blank).
|
| 15 | | (10) (Blank).
|
| 16 | | (11) Fund, promote, or assist entities dealing with
|
| 17 | | substance use disorders.
|
| 18 | | (12) With monies appropriated from the Group Home Loan |
| 19 | | Revolving Fund,
make loans, directly or through |
| 20 | | subcontract, to assist in underwriting the
costs of housing |
| 21 | | in which individuals recovering from substance use
|
| 22 | | disorders may reside, pursuant
to Section 50-40 of this |
| 23 | | Act.
|
| 24 | | (13) Promulgate such regulations as may be necessary to |
| 25 | | carry out the purposes and enforce the
provisions of this |
| 26 | | Act.
|
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| 1 | | (14) Provide funding to help parents be effective in |
| 2 | | preventing
substance use disorders by building an |
| 3 | | awareness of the family's
role in preventing substance use |
| 4 | | disorders through adjusting expectations, developing new |
| 5 | | skills,
and setting positive family goals. The programs |
| 6 | | shall include, but not be
limited to, the following |
| 7 | | subjects: healthy family communication; establishing
rules |
| 8 | | and limits; how to reduce family conflict; how to build |
| 9 | | self-esteem,
competency, and responsibility in children; |
| 10 | | how to improve motivation and
achievement; effective |
| 11 | | discipline; problem solving techniques; and how to talk
|
| 12 | | about drugs and alcohol. The programs shall be open to all |
| 13 | | parents.
|
| 14 | | (Source: P.A. 100-494, eff. 6-1-18; 100-759, eff. 1-1-19.)
|
| 15 | | (20 ILCS 301/50-35)
|
| 16 | | Sec. 50-35. Drug Treatment Fund.
|
| 17 | | (a) There is hereby established the Drug Treatment Fund, to |
| 18 | | be held as a
separate fund in the State treasury. There shall |
| 19 | | be deposited into this fund
such amounts as may be received |
| 20 | | under subsections (h) and (i) of Section 411.2
of the Illinois |
| 21 | | Controlled Substances Act, under Section 80 of the |
| 22 | | Methamphetamine Control and Community Protection Act, and |
| 23 | | under Section 7 of the
Controlled Substance and Cannabis |
| 24 | | Nuisance Act, or under Section 6z-107 of the State Finance Act.
|
| 25 | | (b) Monies in this fund shall be appropriated to the |
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| 1 | | Department for the
purposes and activities set forth in |
| 2 | | subsections (h) and (i) of Section 411.2
of the Illinois |
| 3 | | Controlled Substances Act, or in Section 7 of the Controlled
|
| 4 | | Substance and Cannabis Nuisance Act, or in Section 6z-107 of |
| 5 | | the State Finance Act.
|
| 6 | | (Source: P.A. 94-556, eff. 9-11-05.)
|
| 7 | | Section 5-15. The Children and Family Services Act is |
| 8 | | amended by adding Section 5f as follows:
|
| 9 | | (20 ILCS 505/5f new) |
| 10 | | Sec. 5f. Reimbursement rates. On July 1, 2019, the |
| 11 | | Department of Children and Family Services shall increase rates |
| 12 | | in effect on June 30, 2019 for providers by 5%. The contractual |
| 13 | | and grant services eligible for increased reimbursement rates |
| 14 | | under this Section include the following: |
| 15 | | (1) Residential services, including child care |
| 16 | | institutions, group home care, independent living services, or |
| 17 | | transitional living services. |
| 18 | | (2) Specialized, adolescent, treatment, or other |
| 19 | | non-traditional or Home-of-Relative foster care. |
| 20 | | (3) Traditional or Home-of-Relative foster care. |
| 21 | | (4) Intact family services. |
| 22 | | (5) Teen parenting services.
|
| 23 | | (20 ILCS 661/Act rep.) |
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| 1 | | Section 5-20. The High Speed Internet Services and |
| 2 | | Information Technology Act is repealed.
|
| 3 | | Section 5-25. The Illinois Promotion Act is amended by |
| 4 | | changing Sections 3 and 8b as follows:
|
| 5 | | (20 ILCS 665/3) (from Ch. 127, par. 200-23)
|
| 6 | | Sec. 3. Definitions. The following words and terms, |
| 7 | | whenever used or
referred to
in this Act, shall have the |
| 8 | | following meanings, except where the context
may otherwise |
| 9 | | require:
|
| 10 | | (a) "Department" means the Department of Commerce and |
| 11 | | Economic Opportunity of the State of Illinois.
|
| 12 | | (b) "Local promotion group" means any non-profit |
| 13 | | corporation,
organization, association, agency or committee |
| 14 | | thereof formed for the
primary purpose of publicizing, |
| 15 | | promoting, advertising or otherwise
encouraging the |
| 16 | | development of tourism in any municipality, county, or
region |
| 17 | | of Illinois.
|
| 18 | | (c) "Promotional activities" means preparing, planning and
|
| 19 | | conducting campaigns of information, advertising and publicity |
| 20 | | through
such media as newspapers, radio, television, |
| 21 | | magazines, trade journals,
moving and still photography, |
| 22 | | posters, outdoor signboards and personal
contact within and |
| 23 | | without the State of Illinois; dissemination of
information, |
| 24 | | advertising, publicity, photographs and other literature
and |
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| 1 | | material designed to carry out the purpose of this Act; and
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| 2 | | participation in and attendance at meetings and conventions |
| 3 | | concerned
primarily with tourism, including travel to and from |
| 4 | | such meetings.
|
| 5 | | (d) "Municipality" means "municipality" as defined in |
| 6 | | Section 1-1-2
of the Illinois Municipal Code, as heretofore and |
| 7 | | hereafter amended.
|
| 8 | | (e) "Tourism" means travel 50 miles or more one-way or an |
| 9 | | overnight trip
outside of a person's normal routine.
|
| 10 | | (f) "Municipal amateur sports facility" means a sports |
| 11 | | facility that: (1) is owned by a unit of local government; (2) |
| 12 | | has contiguous indoor sports competition space; (3) is designed |
| 13 | | to principally accommodate and host amateur competitions for |
| 14 | | youths, adults, or both; and (4) is not used for professional |
| 15 | | sporting events where participants are compensated for their |
| 16 | | participation. |
| 17 | | (g) "Municipal convention center" means a convention |
| 18 | | center or civic center owned by a unit of local government or |
| 19 | | operated by a convention center authority, or a municipal |
| 20 | | convention hall as defined in paragraph (1) of Section 11-65-1 |
| 21 | | of the Illinois Municipal Code, with contiguous exhibition |
| 22 | | space ranging between 30,000 and 125,000 square feet. |
| 23 | | (h) "Convention center authority" means an Authority, as |
| 24 | | defined by the Civic Center Code, that operates a municipal |
| 25 | | convention center with contiguous exhibition space ranging |
| 26 | | between 30,000 and 125,000 square feet. |
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| 1 | | (i) "Incentive" means: (1) a financial an incentive |
| 2 | | provided by a unit of local government municipal convention |
| 3 | | center or convention center authority to attract for a |
| 4 | | convention, meeting, or trade show held at a municipal |
| 5 | | convention center that, but for the incentive, would not have |
| 6 | | occurred in the State or been retained in the State; or (2) a |
| 7 | | financial an incentive provided by a unit of local government |
| 8 | | for attracting a sporting event held at its a municipal amateur |
| 9 | | sports facility that, but for the incentive, would not have |
| 10 | | occurred in the State or been retained in the State; but (3) |
| 11 | | only a financial incentive offered or provided to a person or |
| 12 | | entity in the form of financial benefits or costs which are |
| 13 | | allowable costs pursuant to the Grant Accountability and |
| 14 | | Transparency Act. |
| 15 | | (Source: P.A. 99-476, eff. 8-27-15.)
|
| 16 | | (20 ILCS 665/8b) |
| 17 | | Sec. 8b. Municipal convention center and sports facility |
| 18 | | attraction grants. |
| 19 | | (a) Until July 1, 2022, the Department is authorized to |
| 20 | | make grants, subject to appropriation by the General Assembly, |
| 21 | | from the Tourism Promotion Fund to a unit of local government , |
| 22 | | municipal convention center, or convention center authority |
| 23 | | that provides incentives, as defined in subsection (i) of |
| 24 | | Section 3 of this Act, for the purpose of attracting |
| 25 | | conventions, meetings, and trade shows to municipal convention |
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| 1 | | centers or and attracting sporting events to municipal amateur |
| 2 | | sports facilities. Grants awarded under this Section shall be |
| 3 | | based on the net proceeds received under the Hotel Operators' |
| 4 | | Occupation Tax Act for the renting, leasing, or letting of |
| 5 | | hotel rooms in the municipality in which the municipal |
| 6 | | convention center or municipal amateur sports facility is |
| 7 | | located for the month in which the convention, meeting, trade |
| 8 | | show, or sporting event occurs. Grants shall not exceed 80% of |
| 9 | | the incentive amount provided by the unit of local government , |
| 10 | | municipal convention center, or convention center authority. |
| 11 | | Further, in no event may the aggregate amount of grants awarded |
| 12 | | with respect to a single municipal convention center , |
| 13 | | convention center authority, or municipal amateur sports |
| 14 | | facility exceed $200,000 in any calendar year. The Department |
| 15 | | may, by rule, require any other provisions it deems necessary |
| 16 | | in order to protect the State's interest in administering this |
| 17 | | program. |
| 18 | | (b) No later than May 15 of each year, through May 15, |
| 19 | | 2022, the unit of local government , municipal convention |
| 20 | | center, or convention center authority shall certify to the |
| 21 | | Department the amounts of funds expended in the previous |
| 22 | | calendar fiscal year to provide qualified incentives; however, |
| 23 | | in no event may the certified amount pursuant to this paragraph |
| 24 | | exceed $200,000 with respect to for any municipal convention |
| 25 | | center , convention center authority, or municipal amateur |
| 26 | | sports facility in any calendar year. The unit of local |
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| 1 | | government , convention center, or convention center authority |
| 2 | | shall certify (A) the net proceeds received under the Hotel |
| 3 | | Operators' Occupation Tax Act for the renting, leasing, or |
| 4 | | letting of hotel rooms in the municipality for the month in |
| 5 | | which the convention, meeting, or trade show occurs and (B) the |
| 6 | | average of the net proceeds received under the Hotel Operators' |
| 7 | | Occupation Tax Act for the renting, leasing, or letting of |
| 8 | | hotel rooms in the municipality for the same month in the 3 |
| 9 | | immediately preceding years. The unit of local government , |
| 10 | | municipal convention center, or convention center authority |
| 11 | | shall include the incentive amounts as part of its regular |
| 12 | | audit. |
| 13 | | (b-5) Grants awarded to a unit of local government , |
| 14 | | municipal convention center, or convention center authority |
| 15 | | may be made by the Department of Commerce and Economic |
| 16 | | Opportunity from appropriations for those purposes for any |
| 17 | | fiscal year, without regard to the fact that the qualification |
| 18 | | or obligation may have occurred in a prior fiscal year. |
| 19 | | (c) The Department shall submit a report, which must be |
| 20 | | provided electronically, on the effectiveness of the program |
| 21 | | established under this Section to the General Assembly no later |
| 22 | | than January 1, 2022.
|
| 23 | | (Source: P.A. 99-476, eff. 8-27-15; 100-643, eff. 7-27-18.)
|
| 24 | | Section 5-30. The Department of Human Services Act is |
| 25 | | amended by changing Section 1-50 as follows:
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| 1 | | (20 ILCS 1305/1-50) |
| 2 | | Sec. 1-50. Department of Human Services Community Services |
| 3 | | Fund. |
| 4 | | (a) The Department of Human Services Community Services |
| 5 | | Fund is created in the State treasury as a special fund. |
| 6 | | (b) The Fund is created for the purpose of receiving and |
| 7 | | disbursing moneys in accordance with this Section. |
| 8 | | Disbursements from the Fund shall be made, subject to |
| 9 | | appropriation, for payment of expenses incurred by the |
| 10 | | Department of Human Services in support of the Department's |
| 11 | | rebalancing services, mental health services, and substance |
| 12 | | abuse and prevention services. |
| 13 | | (c) The Fund shall consist of the following: |
| 14 | | (1) Moneys transferred from another State fund. |
| 15 | | (2) All federal moneys received as a result of |
| 16 | | expenditures that are attributable to moneys deposited in |
| 17 | | the Fund. |
| 18 | | (3) All other moneys received for the Fund from any |
| 19 | | other source. |
| 20 | | (4) Interest earned upon moneys in the Fund.
|
| 21 | | (Source: P.A. 96-1530, eff. 2-16-11.)
|
| 22 | | Section 5-35. The State Finance Act is amended by changing |
| 23 | | Sections 5.857, 5h.5, 6z-27, 6z-32, 6z-51, 6z-70, 6z-100, 8.3, |
| 24 | | 8g, 8g-1, 13.2, and 25 and by adding Sections 5.891 and 6z-107 |
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| 1 | | as follows:
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| 2 | | (30 ILCS 105/5.857) |
| 3 | | (Section scheduled to be repealed on July 1, 2019) |
| 4 | | Sec. 5.857. The Capital Development Board Revolving Fund. |
| 5 | | This Section is repealed July 1, 2020 2019.
|
| 6 | | (Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16; |
| 7 | | 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 8 | | (30 ILCS 105/5.891 new) |
| 9 | | Sec. 5.891. The Governor's Administrative Fund.
|
| 10 | | (30 ILCS 105/5h.5) |
| 11 | | Sec. 5h.5. Cash flow borrowing and general funds liquidity; |
| 12 | | Fiscal Years 2018, and 2019, 2020, and 2021. |
| 13 | | (a) In order to meet cash flow deficits and to maintain |
| 14 | | liquidity in general funds and the Health Insurance Reserve |
| 15 | | Fund, on and after July 1, 2017 and through March 1, 2021 2019, |
| 16 | | the State Treasurer and the State Comptroller, in consultation |
| 17 | | with the Governor's Office of Management and Budget, shall make |
| 18 | | transfers to general funds and the Health Insurance Reserve |
| 19 | | Fund, as directed by the State Comptroller, out of special |
| 20 | | funds of the State, to the extent allowed by federal law. |
| 21 | | No such transfer may reduce the cumulative balance of all |
| 22 | | of the special funds of the State to an amount less than the |
| 23 | | total debt service payable during the 12 months immediately |
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| 1 | | following the date of the transfer on any bonded indebtedness |
| 2 | | of the State and any certificates issued under the Short Term |
| 3 | | Borrowing Act. At no time shall the outstanding total transfers |
| 4 | | made from the special funds of the State to general funds and |
| 5 | | the Health Insurance Reserve Fund under this Section exceed |
| 6 | | $1,200,000,000; once the amount of $1,200,000,000 has been |
| 7 | | transferred from the special funds of the State to general |
| 8 | | funds and the Health Insurance Reserve Fund, additional |
| 9 | | transfers may be made from the special funds of the State to |
| 10 | | general funds and the Health Insurance Reserve Fund under this |
| 11 | | Section only to the extent that moneys have first been |
| 12 | | re-transferred from general funds and the Health Insurance |
| 13 | | Reserve Fund to those special funds of the State. |
| 14 | | Notwithstanding any other provision of this Section, no such |
| 15 | | transfer may be made from any special fund that is exclusively |
| 16 | | collected by or directly appropriated to any other |
| 17 | | constitutional officer without the written approval of that |
| 18 | | constitutional officer. |
| 19 | | (b) If moneys have been transferred to general funds and |
| 20 | | the Health Insurance Reserve Fund pursuant to subsection (a) of |
| 21 | | this Section, Public Act 100-23 this amendatory Act of the |
| 22 | | 100th General Assembly shall constitute the continuing |
| 23 | | authority for and direction to the State Treasurer and State |
| 24 | | Comptroller to reimburse the funds of origin from general funds |
| 25 | | by transferring to the funds of origin, at such times and in |
| 26 | | such amounts as directed by the Comptroller when necessary to |
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| 1 | | support appropriated expenditures from the funds, an amount |
| 2 | | equal to that transferred from them plus any interest that |
| 3 | | would have accrued thereon had the transfer not occurred, |
| 4 | | except that any moneys transferred pursuant to subsection (a) |
| 5 | | of this Section shall be repaid to the fund of origin within 48 |
| 6 | | 24 months after the date on which they were borrowed. When any |
| 7 | | of the funds from which moneys have been transferred pursuant |
| 8 | | to subsection (a) have insufficient cash from which the State |
| 9 | | Comptroller may make expenditures properly supported by |
| 10 | | appropriations from the fund, then the State Treasurer and |
| 11 | | State Comptroller shall transfer from general funds to the fund |
| 12 | | only such amount as is immediately necessary to satisfy |
| 13 | | outstanding expenditure obligations on a timely basis. |
| 14 | | (c) On the first day of each quarterly period in each |
| 15 | | fiscal year, until such time as a report indicates that all |
| 16 | | moneys borrowed and interest pursuant to this Section have been |
| 17 | | repaid, the Comptroller shall provide to the President and the |
| 18 | | Minority Leader of the Senate, the Speaker and the Minority |
| 19 | | Leader of the House of Representatives, and the Commission on |
| 20 | | Government Forecasting and Accountability a report on all |
| 21 | | transfers made pursuant to this Section in the prior quarterly |
| 22 | | period. The report must be provided in electronic format. The |
| 23 | | report must include all of the following: |
| 24 | | (1) the date each transfer was made; |
| 25 | | (2) the amount of each transfer; |
| 26 | | (3) in the case of a transfer from general funds to a |
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| 1 | | fund of origin pursuant to subsection (b) of this Section, |
| 2 | | the amount of interest being paid to the fund of origin; |
| 3 | | and |
| 4 | | (4) the end of day balance of the fund of origin, the |
| 5 | | general funds, and the Health Insurance Reserve Fund on the |
| 6 | | date the transfer was made.
|
| 7 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
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| 8 | | (30 ILCS 105/6z-27)
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| 9 | | Sec. 6z-27. All moneys in the Audit Expense Fund shall be
|
| 10 | | transferred, appropriated and used only for the purposes |
| 11 | | authorized by, and
subject to the limitations and conditions |
| 12 | | prescribed by, the State Auditing
Act. |
| 13 | | Within 30 days after the effective date of this amendatory |
| 14 | | Act of the 101st 100th General Assembly,
the State Comptroller |
| 15 | | shall order transferred and the State Treasurer shall transfer |
| 16 | | from the
following funds moneys in the specified amounts for |
| 17 | | deposit into the Audit Expense Fund: |
| 18 | | Agricultural Premium Fund.......................152,228 18,792 |
| 19 | | Assisted Living and Shared Housing Regulatory Fund......2,549 |
| 20 | | Anna Veterans Home Fund.................................8,050 |
| 21 | | Appraisal Administration Fund...........................4,373 |
| 22 | | Attorney General Court Ordered and Voluntary Compliance |
| 23 | | Payment Projects Fund..............................14,421 |
| 24 | | Attorney General Whistleblower Reward and |
| 25 | | Protection Fund.....................................9,220 |
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| 1 | | Bank and Trust Company Fund............................93,160 |
| 2 | | Budget Stabilization Fund.............................131,491 |
| 3 | | Care Provider Fund for Persons with a |
| 4 | | Developmental Disability......................14,212 6,003 |
| 5 | | CDLIS/AAMVAnet/NMVTIS Trust Fund...................5,031 2,495 |
| 6 | | Cemetery Oversight Licensing and Disciplinary Fund......5,583 |
| 7 | | Chicago State University Education Improvement Fund.4,036 4,233 |
| 8 | | Child Support Administrative Fund..................5,843 2,299 |
| 9 | | Clean Air Act Permit Fund.................................980 |
| 10 | | Commitment to Human Services Fund.....................122,475 |
| 11 | | Common School Fund.............................238,911 433,663 |
| 12 | | Community Association Manager Licensing and |
| 13 | | Disciplinary Fund.....................................877 |
| 14 | | Community Mental Health Medicaid Trust Fund.......23,615 9,897 |
| 15 | | Corporate Franchise Tax Refund Fund.....................3,294 |
| 16 | | Credit Union Fund......................................22,441 |
| 17 | | Cycle Rider Safety Training Fund........................1,084 |
| 18 | | DCFS Children's Services Fund.........................241,473 |
| 19 | | Death Certificate Surcharge Fund........................4,790 |
| 20 | | Death Penalty Abolition Fund............................6,142 |
| 21 | | Department of Business Services Special |
| 22 | | Operations Fund...............................11,370 5,493 |
| 23 | | Department of Corrections Reimbursement |
| 24 | | and Education Fund.................................18,389 |
| 25 | | Department of Human Services Community |
| 26 | | Services Fund.................................11,733 5,399 |
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| 1 | | Design Professionals Administration and |
| 2 | | Investigation Fund..................................5,378 |
| 3 | | The Downstate Public Transportation Fund.........12,268 32,074 |
| 4 | | Downstate Transit Improvement Fund......................1,251 |
| 5 | | Dram Shop Fund............................................514 |
| 6 | | Driver Services Administration Fund..................1,272 897 |
| 7 | | Drivers Education Fund..................................1,417 |
| 8 | | Drug Rebate Fund.................................41,241 21,941 |
| 9 | | Drug Treatment Fund..................................1,530 527 |
| 10 | | Drunk and Drugged Driving Prevention Fund.................790 |
| 11 | | The Education Assistance Fund..............1,332,369 1,230,281 |
| 12 | | Electronic Health Record Incentive Fund..............2,575 657 |
| 13 | | Emergency Public Health Fund............................9,383 |
| 14 | | EMS Assistance Fund.....................................1,925 |
| 15 | | Energy Efficiency Portfolio Standards Fund............126,046 |
| 16 | | Environmental Protection Permit and Inspection Fund.......733 |
| 17 | | Estate Tax Refund Fund..................................1,877 |
| 18 | | Facilities Management Revolving Fund.............19,625 15,360 |
| 19 | | Facility Licensing Fund.................................2,411 |
| 20 | | Fair and Exposition Fund.............................4,698 911 |
| 21 | | Federal Financing Cost Reimbursement Fund.................649 |
| 22 | | Federal High Speed Rail Trust Fund...............14,092 59,579 |
| 23 | | Federal Workforce Training Fund.......................152,617 |
| 24 | | Feed Control Fund..................................8,112 1,584 |
| 25 | | Fertilizer Control Fund............................6,898 1,369 |
| 26 | | The Fire Prevention Fund...........................3,706 3,183 |
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| 1 | | Food and Drug Safety Fund...............................4,068 |
| 2 | | Fund for the Advancement of Education...........14,680 130,528 |
| 3 | | General Professions Dedicated Fund................3,102 19,678 |
| 4 | | The General Revenue Fund...........................17,653,153 |
| 5 | | Grade Crossing Protection Fund.....................1,483 2,379 |
| 6 | | Grant Accountability and Transparency Fund................594 |
| 7 | | Hazardous Waste Fund......................................633 |
| 8 | | Health and Human Services Medicaid Trust Fund......9,399 3,852 |
| 9 | | Health Facility Plan Review Fund........................3,521 |
| 10 | | Healthcare Provider Relief Fund.................230,920 71,263 |
| 11 | | Healthy Smiles Fund.......................................892 |
| 12 | | Home Care Services Agency Licensure Fund................3,582 |
| 13 | | Horse Racing Fund.....................................215,160 |
| 14 | | Hospital Licensure Fund.................................1,946 |
| 15 | | Hospital Provider Fund..........................115,090 44,230 |
| 16 | | ICJIA Violence Prevention Fund..........................2,023 |
| 17 | | Illinois Affordable Housing Trust Fund.............7,306 5,478 |
| 18 | | Illinois Capital Revolving Loan Fund....................1,067 |
| 19 | | Illinois Charity Bureau Fund............................2,236 |
| 20 | | Illinois Clean Water Fund...............................1,177 |
| 21 | | Illinois Health Facilities Planning Fund................4,047 |
| 22 | | Illinois School Asbestos Abatement Fund.................1,150 |
| 23 | | Illinois Standardbred Breeders Fund....................12,452 |
| 24 | | Illinois Gaming Law Enforcement Fund....................1,395 |
| 25 | | Illinois State Dental Disciplinary Fund.................5,128 |
| 26 | | Illinois State Fair Fund..........................29,588 7,297 |
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| 1 | | Illinois State Medical Disciplinary Fund...............21,473 |
| 2 | | Illinois State Pharmacy Disciplinary Fund...............8,839 |
| 3 | | Illinois Thoroughbred Breeders Fund....................19,485 |
| 4 | | Illinois Veterans Assistance Fund.......................3,863 |
| 5 | | Illinois Veterans' Rehabilitation Fund...............1,187 634 |
| 6 | | Illinois Workers' Compensation Commission |
| 7 | | Operations Fund..............................206,564 4,758 |
| 8 | | IMSA Income Fund...................................7,646 6,823 |
| 9 | | Income Tax Refund Fund..........................55,081 176,034 |
| 10 | | Insurance Financial Regulation Fund...................110,878 |
| 11 | | Insurance Premium Tax Refund Fund......................16,534 |
| 12 | | Insurance Producer Administration Fund................107,833 |
| 13 | | Intermodal Facilities Promotion Fund....................1,011 |
| 14 | | International Tourism Fund..............................6,566 |
| 15 | | LaSalle Veterans Home Fund.............................36,259 |
| 16 | | LEADS Maintenance Fund..................................1,050 |
| 17 | | Lead Poisoning Screening, Prevention, and |
| 18 | | Abatement Fund......................................7,730 |
| 19 | | Live and Learn Fund..............................21,306 10,805 |
| 20 | | Lobbyist Registration Administration Fund............1,088 521 |
| 21 | | The Local Government Distributive Fund..........31,539 113,119 |
| 22 | | Local Tourism Fund.....................................19,098 |
| 23 | | Long-Term Care Monitor/Receiver Fund...................54,094 |
| 24 | | Long-Term Care Provider Fund......................20,649 6,761 |
| 25 | | Mandatory Arbitration Fund..............................2,225 |
| 26 | | Manteno Veterans Home Fund.............................68,288 |
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| 1 | | Medical Interagency Program Fund.....................1,948 602 |
| 2 | | Medical Special Purposes Trust Fund.....................2,073 |
| 3 | | Mental Health Fund................................15,458 3,358 |
| 4 | | Metabolic Screening and Treatment Fund.................44,251 |
| 5 | | Money Laundering Asset Recovery Fund....................1,115 |
| 6 | | Monitoring Device Driving Permit |
| 7 | | Administration Fee Fund..........................1,082 797 |
| 8 | | Motor Carrier Safety Inspection Fund....................1,289 |
| 9 | | The Motor Fuel Tax Fund.........................41,504 101,821 |
| 10 | | Motor Vehicle License Plate Fund..................14,732 5,094 |
| 11 | | Motor Vehicle Theft Prevention and Insurance |
| 12 | | Verification
Trust Fund........645 |
| 13 | | Nursing Dedicated and Professional Fund...........3,690 10,673 |
| 14 | | Open Space Lands Acquisition and Development Fund.........943 |
| 15 | | Optometric Licensing and Disciplinary Board Fund........1,608 |
| 16 | | Partners for Conservation Fund....................43,490 8,973 |
| 17 | | The Personal Property Tax |
| 18 | | Replacement Fund...........................100,416 119,343 |
| 19 | | Pesticide Control Fund............................34,045 5,826 |
| 20 | | Plumbing Licensure and Program Fund.....................4,005 |
| 21 | | Professional Services Fund.........................3,806 1,569 |
| 22 | | Professions Indirect Cost Fund........................176,535 |
| 23 | | Public Pension Regulation Fund..........................9,236 |
| 24 | | Public Health Laboratory Services Revolving Fund........7,750 |
| 25 | | The Public Transportation Fund...................31,285 91,397 |
| 26 | | Quincy Veterans Home Fund..............................64,594 |
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| 1 | | Real Estate License Administration Fund................34,822 |
| 2 | | Renewable Energy Resources Trust Fund..................10,947 |
| 3 | | Regional Transportation Authority Occupation and |
| 4 | | Use Tax Replacement Fund.........................898 3,486 |
| 5 | | Registered Certified Public Accountants' Administration |
| 6 | | and Disciplinary Fund...............................3,423 |
| 7 | | Rental Housing Support Program Fund..................503 2,388 |
| 8 | | Residential Finance Regulatory Fund....................17,742 |
| 9 | | The Road Fund..................................215,480 662,332 |
| 10 | | Roadside Memorial Fund..................................1,170 |
| 11 | | Savings Bank Regulatory Fund............................2,270 |
| 12 | | School Infrastructure Fund.......................15,933 14,441 |
| 13 | | Secretary of State DUI Administration Fund.........1,980 1,107 |
| 14 | | Secretary of State Identification Security and Theft |
| 15 | | Prevention Fund...............................12,530 6,154 |
| 16 | | Secretary of State Special License Plate Fund......3,274 2,210 |
| 17 | | Secretary of State Special Services Fund.........18,638 10,306 |
| 18 | | Securities Audit and Enforcement Fund..............7,900 3,972 |
| 19 | | Solid Waste Management Fund...............................959 |
| 20 | | Special Education Medicaid Matching Fund...........7,016 2,346 |
| 21 | | State and Local Sales Tax Reform Fund..............2,022 6,592 |
| 22 | | State Asset Forfeiture Fund.............................1,239 |
| 23 | | State Construction Account Fund.................33,539 106,236 |
| 24 | | State Crime Laboratory Fund.............................4,020 |
| 25 | | State Gaming Fund...............................83,992 200,367 |
| 26 | | The State Garage Revolving Fund....................5,770 5,521 |
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| 1 | | The State Lottery Fund.........................487,256 215,561 |
| 2 | | State Offender DNA Identification System Fund...........1,270 |
| 3 | | State Pensions Fund...................................500,000 |
| 4 | | State Police DUI Fund...................................1,050 |
| 5 | | State Police Firearm Services Fund......................4,116 |
| 6 | | State Police Services Fund.............................11,485 |
| 7 | | State Police Vehicle Fund...............................6,004 |
| 8 | | State Police Whistleblower Reward |
| 9 | | and Protection Fund.................................3,519 |
| 10 | | State Treasurer's Bank Services Trust Fund................625 |
| 11 | | Supplemental Low-Income Energy Assistance Fund.........74,279 |
| 12 | | Supreme Court Special Purposes Fund.....................3,879 |
| 13 | | Tattoo and Body Piercing Establishment |
| 14 | | Registration Fund.....................................706 |
| 15 | | Tax Compliance and Administration Fund.............1,490 1,479 |
| 16 | | Technology Management Revolving Fund..................204,090 |
| 17 | | Tobacco Settlement Recovery Fund..................34,105 1,855 |
| 18 | | Tourism Promotion Fund.................................40,541 |
| 19 | | Trauma Center Fund.....................................10,783 |
| 20 | | Underground Storage Tank Fund...........................2,737 |
| 21 | | University of Illinois Hospital Services Fund......4,602 1,924 |
| 22 | | The Vehicle Inspection Fund........................4,243 1,469 |
| 23 | | Violent Crime Victims Assistance Fund..................13,911 |
| 24 | | Weights and Measures Fund.........................27,517 5,660 |
| 25 | | The Working Capital Revolving Fund.....................18,184
|
| 26 | | Notwithstanding any provision of the law to the contrary, |
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| 1 | | the General
Assembly hereby authorizes the use of such funds |
| 2 | | for the purposes set forth
in this Section.
|
| 3 | | These provisions do not apply to funds classified by the |
| 4 | | Comptroller
as federal trust funds or State trust funds. The |
| 5 | | Audit Expense Fund may
receive transfers from those trust funds |
| 6 | | only as directed herein, except
where prohibited by the terms |
| 7 | | of the trust fund agreement. The Auditor
General shall notify |
| 8 | | the trustees of those funds of the estimated cost of
the audit |
| 9 | | to be incurred under the Illinois State Auditing Act for the
|
| 10 | | fund. The trustees of those funds shall direct the State |
| 11 | | Comptroller and
Treasurer to transfer the estimated amount to |
| 12 | | the Audit Expense Fund.
|
| 13 | | The Auditor General may bill entities that are not subject |
| 14 | | to the above
transfer provisions, including private entities, |
| 15 | | related organizations and
entities whose funds are |
| 16 | | locally-held, for the cost of audits, studies, and
|
| 17 | | investigations incurred on their behalf. Any revenues received |
| 18 | | under this
provision shall be deposited into the Audit Expense |
| 19 | | Fund.
|
| 20 | | In the event that moneys on deposit in any fund are |
| 21 | | unavailable, by
reason of deficiency or any other reason |
| 22 | | preventing their lawful
transfer, the State Comptroller shall |
| 23 | | order transferred
and the State Treasurer shall transfer the |
| 24 | | amount deficient or otherwise
unavailable from the General |
| 25 | | Revenue Fund for deposit into the Audit Expense
Fund.
|
| 26 | | On or before December 1, 1992, and each December 1 |
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| 1 | | thereafter, the
Auditor General shall notify the Governor's |
| 2 | | Office of Management
and Budget (formerly Bureau of the Budget)
|
| 3 | | of the amount
estimated to be necessary to pay for audits, |
| 4 | | studies, and investigations in
accordance with the Illinois |
| 5 | | State Auditing Act during the next succeeding
fiscal year for |
| 6 | | each State fund for which a transfer or reimbursement is
|
| 7 | | anticipated.
|
| 8 | | Beginning with fiscal year 1994 and during each fiscal year |
| 9 | | thereafter,
the Auditor General may direct the State |
| 10 | | Comptroller and Treasurer to
transfer moneys from funds |
| 11 | | authorized by the General Assembly for that
fund. In the event |
| 12 | | funds, including federal and State trust funds but
excluding |
| 13 | | the General Revenue Fund, are transferred, during fiscal year |
| 14 | | 1994
and during each fiscal year thereafter, in excess of the |
| 15 | | amount to pay actual
costs attributable to audits, studies, and |
| 16 | | investigations as permitted or
required by the Illinois State |
| 17 | | Auditing Act or specific action of the General
Assembly, the |
| 18 | | Auditor General shall, on September 30, or as soon thereafter |
| 19 | | as
is practicable, direct the State Comptroller and Treasurer |
| 20 | | to transfer the
excess amount back to the fund from which it |
| 21 | | was originally transferred.
|
| 22 | | (Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16; |
| 23 | | 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 24 | | (30 ILCS 105/6z-32)
|
| 25 | | Sec. 6z-32. Partners for Planning and Conservation.
|
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| 1 | | (a) The Partners for Conservation Fund (formerly known as |
| 2 | | the Conservation 2000 Fund) and the Partners for
Conservation |
| 3 | | Projects Fund (formerly known as the Conservation 2000 Projects |
| 4 | | Fund) are
created as special funds in the State Treasury. These |
| 5 | | funds
shall be used to establish a comprehensive program to |
| 6 | | protect Illinois' natural
resources through cooperative |
| 7 | | partnerships between State government and public
and private |
| 8 | | landowners. Moneys in these Funds may be
used, subject to |
| 9 | | appropriation, by the Department of Natural Resources, |
| 10 | | Environmental Protection Agency, and the
Department of |
| 11 | | Agriculture for purposes relating to natural resource |
| 12 | | protection,
planning, recreation, tourism, and compatible |
| 13 | | agricultural and economic development
activities. Without |
| 14 | | limiting these general purposes, moneys in these Funds may
be |
| 15 | | used, subject to appropriation, for the following specific |
| 16 | | purposes:
|
| 17 | | (1) To foster sustainable agriculture practices and |
| 18 | | control soil erosion
and sedimentation, including grants |
| 19 | | to Soil and Water Conservation Districts
for conservation |
| 20 | | practice cost-share grants and for personnel, educational, |
| 21 | | and
administrative expenses.
|
| 22 | | (2) To establish and protect a system of ecosystems in |
| 23 | | public and private
ownership through conservation |
| 24 | | easements, incentives to public and private
landowners, |
| 25 | | natural resource restoration and preservation, water |
| 26 | | quality protection and improvement, land use and watershed |
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| 1 | | planning, technical assistance and grants, and
land |
| 2 | | acquisition provided these mechanisms are all voluntary on |
| 3 | | the part of the
landowner and do not involve the use of |
| 4 | | eminent domain.
|
| 5 | | (3) To develop a systematic and long-term program to |
| 6 | | effectively measure
and monitor natural resources and |
| 7 | | ecological conditions through investments in
technology |
| 8 | | and involvement of scientific experts.
|
| 9 | | (4) To initiate strategies to enhance, use, and |
| 10 | | maintain Illinois' inland
lakes through education, |
| 11 | | technical assistance, research, and financial
incentives.
|
| 12 | | (5) To partner with private landowners and with units |
| 13 | | of State, federal, and local government and with |
| 14 | | not-for-profit organizations in order to integrate State |
| 15 | | and federal programs with Illinois' natural resource |
| 16 | | protection and restoration efforts and to meet |
| 17 | | requirements to obtain federal and other funds for |
| 18 | | conservation or protection of natural resources.
|
| 19 | | (b) The State Comptroller and State Treasurer shall |
| 20 | | automatically transfer
on the last day of each month, beginning |
| 21 | | on September 30, 1995 and ending on
June 30, 2021,
from the |
| 22 | | General Revenue Fund to the Partners for Conservation
Fund,
an
|
| 23 | | amount equal to 1/10 of the amount set forth below in fiscal |
| 24 | | year 1996 and
an amount equal to 1/12 of the amount set forth |
| 25 | | below in each of the other
specified fiscal years:
|
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| 1 | | 1996 |
$ 3,500,000 |
|
| 2 | | 1997 |
$ 9,000,000 |
|
| 3 | | 1998 |
$10,000,000 |
|
| 4 | | 1999 |
$11,000,000 |
|
| 5 | | 2000 |
$12,500,000 |
|
| 6 | | 2001 through 2004 |
$14,000,000 |
|
| 7 | | 2005
| $7,000,000 | |
| 8 | | 2006
| $11,000,000
| |
| 9 | | 2007
| $0
| |
| 10 | | 2008 through 2011
| $14,000,000
| |
| 11 | | 2012 | $12,200,000 | |
| 12 | | 2013 through 2017 | $14,000,000 | |
| 13 | | 2018 | $1,500,000 | |
| 14 | | 2019 through 2021 | $14,000,000 | |
| 15 | | 2020 | $7,500,000 | |
| 16 | | 2021 | $14,000,000 |
|
| 17 | | (c) Notwithstanding any other provision of law to the |
| 18 | | contrary and in addition to any other transfers that may be |
| 19 | | provided for by law, on the last day of each month beginning on |
| 20 | | July 31, 2006 and ending on June 30, 2007, or as soon |
| 21 | | thereafter as may be practical, the State Comptroller shall |
| 22 | | direct and the State Treasurer shall transfer $1,000,000 from |
| 23 | | the Open Space Lands Acquisition and Development Fund to the |
| 24 | | Partners for Conservation Fund (formerly known as the |
| 25 | | Conservation 2000 Fund).
|
| 26 | | (d) There shall be deposited into the Partners for
|
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| 1 | | Conservation Projects Fund such
bond proceeds and other moneys |
| 2 | | as may, from time to time, be provided by law.
|
| 3 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
| 4 | | (30 ILCS 105/6z-51)
|
| 5 | | Sec. 6z-51. Budget Stabilization Fund.
|
| 6 | | (a) The Budget Stabilization Fund, a special fund in the |
| 7 | | State Treasury,
shall consist of moneys appropriated or |
| 8 | | transferred to that Fund, as provided
in Section 6z-43 and as |
| 9 | | otherwise provided by law.
All earnings on Budget Stabilization |
| 10 | | Fund investments shall be deposited into
that Fund.
|
| 11 | | (b) The State Comptroller may direct the State Treasurer to |
| 12 | | transfer moneys
from the Budget Stabilization Fund to the |
| 13 | | General Revenue Fund in order to meet
cash flow deficits |
| 14 | | resulting from timing variations between disbursements
and the |
| 15 | | receipt
of funds within a fiscal year. Any moneys so borrowed |
| 16 | | in any fiscal year other than Fiscal Year 2011 shall be repaid |
| 17 | | by June
30 of the fiscal year in which they were borrowed.
Any |
| 18 | | moneys so borrowed in Fiscal Year 2011 shall be repaid no later |
| 19 | | than July 15, 2011.
|
| 20 | | (c) During Fiscal Year 2017 only, amounts may be expended |
| 21 | | from the Budget Stabilization Fund only pursuant to specific |
| 22 | | authorization by appropriation. Any moneys expended pursuant |
| 23 | | to appropriation shall not be subject to repayment. |
| 24 | | (d) For Fiscal Year 2020, and beyond, any transfers into |
| 25 | | the Fund pursuant to the Cannabis Regulation and Tax Act may be |
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| 1 | | transferred to the General Revenue Fund in order for the |
| 2 | | Comptroller to address outstanding vouchers and shall not be |
| 3 | | subject to repayment back into the Budget Stabilization Fund. |
| 4 | | (Source: P.A. 99-523, eff. 6-30-16.)
|
| 5 | | (30 ILCS 105/6z-70) |
| 6 | | Sec. 6z-70. The Secretary of State Identification Security |
| 7 | | and Theft Prevention Fund. |
| 8 | | (a) The Secretary of State Identification Security and |
| 9 | | Theft Prevention Fund is created as a special fund in the State |
| 10 | | treasury. The Fund shall consist of any fund transfers, grants, |
| 11 | | fees, or moneys from other sources received for the purpose of |
| 12 | | funding identification security and theft prevention measures. |
| 13 | | (b) All moneys in the Secretary of State Identification |
| 14 | | Security and Theft Prevention Fund shall be used, subject to |
| 15 | | appropriation, for any costs related to implementing |
| 16 | | identification security and theft prevention measures. |
| 17 | | (c) (Blank).
|
| 18 | | (d) (Blank). |
| 19 | | (e) (Blank). |
| 20 | | (f) (Blank). |
| 21 | | (g) (Blank). |
| 22 | | (h) (Blank). |
| 23 | | (i) (Blank). |
| 24 | | (j) (Blank). Notwithstanding any other provision of State |
| 25 | | law to the contrary, on or after July 1, 2017, and until June |
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| 1 | | 30, 2018, in addition to any other transfers that may be |
| 2 | | provided for by law, at the direction of and upon notification |
| 3 | | of the Secretary of State, the State Comptroller shall direct |
| 4 | | and the State Treasurer shall transfer amounts into the |
| 5 | | Secretary of State Identification Security and Theft |
| 6 | | Prevention Fund from the designated funds not exceeding the |
| 7 | | following totals: |
| 8 | | Registered Limited Liability Partnership Fund....$287,000 |
| 9 | | Securities Investors Education Fund............$1,500,000 |
| 10 | | Department of Business Services Special |
| 11 | | Operations Fund............................$3,000,000 |
| 12 | | Securities Audit and Enforcement Fund..........$3,500,000 |
| 13 | | Corporate Franchise Tax Refund Fund............$3,000,000 |
| 14 | | (k) Notwithstanding any other provision of State law to the |
| 15 | | contrary, on or after July 1, 2018, and until June 30, 2019, in |
| 16 | | addition to any other transfers that may be provided for by |
| 17 | | law, at the direction of and upon notification of the Secretary |
| 18 | | of State, the State Comptroller shall direct and the State |
| 19 | | Treasurer shall transfer amounts into the Secretary of State |
| 20 | | Identification Security and Theft Prevention Fund from the |
| 21 | | designated funds not exceeding the following totals: |
| 22 | | Division of Corporations Registered Limited Liability |
| 23 | | Partnership Fund.....................................$287,000 |
| 24 | | Securities Investors Education Fund............$1,500,000 |
| 25 | | Department of Business Services Special |
| 26 | | Operations Fund............................$3,000,000 |
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| 1 | | Securities Audit and Enforcement Fund.........$3,500,000 |
| 2 | | (l) Notwithstanding any other provision of State law to the |
| 3 | | contrary, on or after July 1, 2019, and until June 30, 2020, in |
| 4 | | addition to any other transfers that may be provided for by |
| 5 | | law, at the direction of and upon notification of the Secretary |
| 6 | | of State, the State Comptroller shall direct and the State |
| 7 | | Treasurer shall transfer amounts into the Secretary of State |
| 8 | | Identification Security and Theft Prevention Fund from the |
| 9 | | designated funds not exceeding the following totals: |
| 10 | | Division of Corporations Registered Limited |
| 11 | | Liability Partnership Fund....................$287,000 |
| 12 | | Securities Investors Education Fund.............$1,500,000 |
| 13 | | Department of Business Services |
| 14 | | Special Operations Fund.....................$3,000,000 |
| 15 | | Securities Audit and Enforcement Fund...........$3,500,000 |
| 16 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 17 | | (30 ILCS 105/6z-100) |
| 18 | | (Section scheduled to be repealed on July 1, 2019) |
| 19 | | Sec. 6z-100. Capital Development Board Revolving Fund; |
| 20 | | payments into and use. All monies received by the Capital |
| 21 | | Development Board for publications or copies issued by the |
| 22 | | Board, and all monies received for contract administration |
| 23 | | fees, charges, or reimbursements owing to the Board shall be |
| 24 | | deposited into a special fund known as the Capital Development |
| 25 | | Board Revolving Fund, which is hereby created in the State |
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| 1 | | treasury. The monies in this Fund shall be used by the Capital |
| 2 | | Development Board, as appropriated, for expenditures for |
| 3 | | personal services, retirement, social security, contractual |
| 4 | | services, legal services, travel, commodities, printing, |
| 5 | | equipment, electronic data processing, or telecommunications. |
| 6 | | Unexpended moneys in the Fund shall not be transferred or |
| 7 | | allocated by the Comptroller or Treasurer to any other fund, |
| 8 | | nor shall the Governor authorize the transfer or allocation of |
| 9 | | those moneys to any other fund. This Section is repealed July |
| 10 | | 1, 2020 2019.
|
| 11 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
| 12 | | 100-587, eff. 6-4-18.)
|
| 13 | | (30 ILCS 105/6z-107 new) |
| 14 | | Sec. 6z-107. Governor's Administrative Fund. The |
| 15 | | Governor's Administrative Fund is established as a special fund |
| 16 | | in the State Treasury. The Fund may accept moneys from any |
| 17 | | public source in the form of grants, deposits, and transfers, |
| 18 | | and shall be used for purposes designated by the source of the |
| 19 | | moneys and, if no specific purposes are designated, then for |
| 20 | | the general administrative and operational costs of the |
| 21 | | Governor's Office.
|
| 22 | | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) |
| 23 | | Sec. 8.3. Money in the Road Fund shall, if and when the |
| 24 | | State of
Illinois incurs any bonded indebtedness for the |
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| 1 | | construction of
permanent highways, be set aside and used for |
| 2 | | the purpose of paying and
discharging annually the principal |
| 3 | | and interest on that bonded
indebtedness then due and payable, |
| 4 | | and for no other purpose. The
surplus, if any, in the Road Fund |
| 5 | | after the payment of principal and
interest on that bonded |
| 6 | | indebtedness then annually due shall be used as
follows: |
| 7 | | first -- to pay the cost of administration of Chapters |
| 8 | | 2 through 10 of
the Illinois Vehicle Code, except the cost |
| 9 | | of administration of Articles I and
II of Chapter 3 of that |
| 10 | | Code; and |
| 11 | | secondly -- for expenses of the Department of |
| 12 | | Transportation for
construction, reconstruction, |
| 13 | | improvement, repair, maintenance,
operation, and |
| 14 | | administration of highways in accordance with the
|
| 15 | | provisions of laws relating thereto, or for any purpose |
| 16 | | related or
incident to and connected therewith, including |
| 17 | | the separation of grades
of those highways with railroads |
| 18 | | and with highways and including the
payment of awards made |
| 19 | | by the Illinois Workers' Compensation Commission under the |
| 20 | | terms of
the Workers' Compensation Act or Workers' |
| 21 | | Occupational Diseases Act for
injury or death of an |
| 22 | | employee of the Division of Highways in the
Department of |
| 23 | | Transportation; or for the acquisition of land and the
|
| 24 | | erection of buildings for highway purposes, including the |
| 25 | | acquisition of
highway right-of-way or for investigations |
| 26 | | to determine the reasonably
anticipated future highway |
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| 1 | | needs; or for making of surveys, plans,
specifications and |
| 2 | | estimates for and in the construction and maintenance
of |
| 3 | | flight strips and of highways necessary to provide access |
| 4 | | to military
and naval reservations, to defense industries |
| 5 | | and defense-industry
sites, and to the sources of raw |
| 6 | | materials and for replacing existing
highways and highway |
| 7 | | connections shut off from general public use at
military |
| 8 | | and naval reservations and defense-industry sites, or for |
| 9 | | the
purchase of right-of-way, except that the State shall |
| 10 | | be reimbursed in
full for any expense incurred in building |
| 11 | | the flight strips; or for the
operating and maintaining of |
| 12 | | highway garages; or for patrolling and
policing the public |
| 13 | | highways and conserving the peace; or for the operating |
| 14 | | expenses of the Department relating to the administration |
| 15 | | of public transportation programs; or, during fiscal year |
| 16 | | 2012 only, for the purposes of a grant not to exceed |
| 17 | | $8,500,000 to the Regional Transportation Authority on |
| 18 | | behalf of PACE for the purpose of ADA/Para-transit |
| 19 | | expenses; or, during fiscal year 2013 only, for the |
| 20 | | purposes of a grant not to exceed $3,825,000 to the |
| 21 | | Regional Transportation Authority on behalf of PACE for the |
| 22 | | purpose of ADA/Para-transit expenses; or, during fiscal |
| 23 | | year 2014 only, for the purposes of a grant not to exceed |
| 24 | | $3,825,000 to the Regional Transportation Authority on |
| 25 | | behalf of PACE for the purpose of ADA/Para-transit |
| 26 | | expenses; or, during fiscal year 2015 only, for the |
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| 1 | | purposes of a grant not to exceed $3,825,000 to the |
| 2 | | Regional Transportation Authority on behalf of PACE for the |
| 3 | | purpose of ADA/Para-transit expenses; or, during fiscal |
| 4 | | year 2016 only, for the purposes of a grant not to exceed |
| 5 | | $3,825,000 to the Regional Transportation Authority on |
| 6 | | behalf of PACE for the purpose of ADA/Para-transit |
| 7 | | expenses; or, during fiscal year 2017 only, for the |
| 8 | | purposes of a grant not to exceed $3,825,000 to the |
| 9 | | Regional Transportation Authority on behalf of PACE for the |
| 10 | | purpose of ADA/Para-transit expenses; or, during fiscal |
| 11 | | year 2018 only, for the purposes of a grant not to exceed |
| 12 | | $3,825,000 to the Regional Transportation Authority on |
| 13 | | behalf of PACE for the purpose of ADA/Para-transit |
| 14 | | expenses; or, during fiscal year 2019 only, for the |
| 15 | | purposes of a grant not to exceed $3,825,000 to the |
| 16 | | Regional Transportation Authority on behalf of PACE for the |
| 17 | | purpose of ADA/Para-transit expenses; or, during fiscal |
| 18 | | year 2020 only, for the purposes of a grant not to exceed |
| 19 | | $8,394,800 to the Regional Transportation Authority on |
| 20 | | behalf of PACE for the purpose of ADA/Para-transit |
| 21 | | expenses; or for any of
those purposes or any other purpose |
| 22 | | that may be provided by law. |
| 23 | | Appropriations for any of those purposes are payable from |
| 24 | | the Road
Fund. Appropriations may also be made from the Road |
| 25 | | Fund for the
administrative expenses of any State agency that |
| 26 | | are related to motor
vehicles or arise from the use of motor |
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| 1 | | vehicles. |
| 2 | | Beginning with fiscal year 1980 and thereafter, no Road |
| 3 | | Fund monies
shall be appropriated to the following Departments |
| 4 | | or agencies of State
government for administration, grants, or |
| 5 | | operations; but this
limitation is not a restriction upon |
| 6 | | appropriating for those purposes any
Road Fund monies that are |
| 7 | | eligible for federal reimbursement: |
| 8 | | 1. Department of Public Health; |
| 9 | | 2. Department of Transportation, only with respect to |
| 10 | | subsidies for
one-half fare Student Transportation and |
| 11 | | Reduced Fare for Elderly, except during fiscal year 2012 |
| 12 | | only when no more than $40,000,000 may be expended and |
| 13 | | except during fiscal year 2013 only when no more than |
| 14 | | $17,570,300 may be expended and except during fiscal year |
| 15 | | 2014 only when no more than $17,570,000 may be expended and |
| 16 | | except during fiscal year 2015 only when no more than |
| 17 | | $17,570,000 may be expended and except during fiscal year |
| 18 | | 2016 only when no more than $17,570,000 may be expended and |
| 19 | | except during fiscal year 2017 only when no more than |
| 20 | | $17,570,000 may be expended and except during fiscal year |
| 21 | | 2018 only when no more than $17,570,000 may be expended and |
| 22 | | except during fiscal year 2019 only when no more than |
| 23 | | $17,570,000 may be expended and except fiscal year 2020 |
| 24 | | only when no more than $17,570,000 may be expended; |
| 25 | | 3. Department of Central Management
Services, except |
| 26 | | for expenditures
incurred for group insurance premiums of |
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| 1 | | appropriate personnel; |
| 2 | | 4. Judicial Systems and Agencies. |
| 3 | | Beginning with fiscal year 1981 and thereafter, no Road |
| 4 | | Fund monies
shall be appropriated to the following Departments |
| 5 | | or agencies of State
government for administration, grants, or |
| 6 | | operations; but this
limitation is not a restriction upon |
| 7 | | appropriating for those purposes any
Road Fund monies that are |
| 8 | | eligible for federal reimbursement: |
| 9 | | 1. Department of State Police, except for expenditures |
| 10 | | with
respect to the Division of Operations; |
| 11 | | 2. Department of Transportation, only with respect to |
| 12 | | Intercity Rail
Subsidies, except during fiscal year 2012 |
| 13 | | only when no more than $40,000,000 may be expended and |
| 14 | | except during fiscal year 2013 only when no more than |
| 15 | | $26,000,000 may be expended and except during fiscal year |
| 16 | | 2014 only when no more than $38,000,000 may be expended and |
| 17 | | except during fiscal year 2015 only when no more than |
| 18 | | $42,000,000 may be expended and except during fiscal year |
| 19 | | 2016 only when no more than $38,300,000 may be expended and |
| 20 | | except during fiscal year 2017 only when no more than |
| 21 | | $50,000,000 may be expended and except during fiscal year |
| 22 | | 2018 only when no more than $52,000,000 may be expended and |
| 23 | | except during fiscal year 2019 only when no more than |
| 24 | | $52,000,000 may be expended and except fiscal year 2020 |
| 25 | | only when no more than $50,000,000 may be expended, and |
| 26 | | Rail Freight Services. |
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| 1 | | Beginning with fiscal year 1982 and thereafter, no Road |
| 2 | | Fund monies
shall be appropriated to the following Departments |
| 3 | | or agencies of State
government for administration, grants, or |
| 4 | | operations; but this
limitation is not a restriction upon |
| 5 | | appropriating for those purposes any
Road Fund monies that are |
| 6 | | eligible for federal reimbursement: Department
of Central |
| 7 | | Management Services, except for awards made by
the Illinois |
| 8 | | Workers' Compensation Commission under the terms of the |
| 9 | | Workers' Compensation Act
or Workers' Occupational Diseases |
| 10 | | Act for injury or death of an employee of
the Division of |
| 11 | | Highways in the Department of Transportation. |
| 12 | | Beginning with fiscal year 1984 and thereafter, no Road |
| 13 | | Fund monies
shall be appropriated to the following Departments |
| 14 | | or agencies of State
government for administration, grants, or |
| 15 | | operations; but this
limitation is not a restriction upon |
| 16 | | appropriating for those purposes any
Road Fund monies that are |
| 17 | | eligible for federal reimbursement: |
| 18 | | 1. Department of State Police, except not more than 40% |
| 19 | | of the
funds appropriated for the Division of Operations; |
| 20 | | 2. State Officers. |
| 21 | | Beginning with fiscal year 1984 and thereafter, no Road |
| 22 | | Fund monies
shall be appropriated to any Department or agency |
| 23 | | of State government
for administration, grants, or operations |
| 24 | | except as provided hereafter;
but this limitation is not a |
| 25 | | restriction upon appropriating for those
purposes any Road Fund |
| 26 | | monies that are eligible for federal
reimbursement. It shall |
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| 1 | | not be lawful to circumvent the above
appropriation limitations |
| 2 | | by governmental reorganization or other
methods. |
| 3 | | Appropriations shall be made from the Road Fund only in
|
| 4 | | accordance with the provisions of this Section. |
| 5 | | Money in the Road Fund shall, if and when the State of |
| 6 | | Illinois
incurs any bonded indebtedness for the construction of |
| 7 | | permanent
highways, be set aside and used for the purpose of |
| 8 | | paying and
discharging during each fiscal year the principal |
| 9 | | and interest on that
bonded indebtedness as it becomes due and |
| 10 | | payable as provided in the
Transportation Bond Act, and for no |
| 11 | | other
purpose. The surplus, if any, in the Road Fund after the |
| 12 | | payment of
principal and interest on that bonded indebtedness |
| 13 | | then annually due
shall be used as follows: |
| 14 | | first -- to pay the cost of administration of Chapters |
| 15 | | 2 through 10
of the Illinois Vehicle Code; and |
| 16 | | secondly -- no Road Fund monies derived from fees, |
| 17 | | excises, or
license taxes relating to registration, |
| 18 | | operation and use of vehicles on
public highways or to |
| 19 | | fuels used for the propulsion of those vehicles,
shall be |
| 20 | | appropriated or expended other than for costs of |
| 21 | | administering
the laws imposing those fees, excises, and |
| 22 | | license taxes, statutory
refunds and adjustments allowed |
| 23 | | thereunder, administrative costs of the
Department of |
| 24 | | Transportation, including, but not limited to, the |
| 25 | | operating expenses of the Department relating to the |
| 26 | | administration of public transportation programs, payment |
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| 1 | | of debts and liabilities incurred
in construction and |
| 2 | | reconstruction of public highways and bridges,
acquisition |
| 3 | | of rights-of-way for and the cost of construction,
|
| 4 | | reconstruction, maintenance, repair, and operation of |
| 5 | | public highways and
bridges under the direction and |
| 6 | | supervision of the State, political
subdivision, or |
| 7 | | municipality collecting those monies, or during fiscal |
| 8 | | year 2012 only for the purposes of a grant not to exceed |
| 9 | | $8,500,000 to the Regional Transportation Authority on |
| 10 | | behalf of PACE for the purpose of ADA/Para-transit |
| 11 | | expenses, or during fiscal year 2013 only for the purposes |
| 12 | | of a grant not to exceed $3,825,000 to the Regional |
| 13 | | Transportation Authority on behalf of PACE for the purpose |
| 14 | | of ADA/Para-transit expenses, or during fiscal year 2014 |
| 15 | | only for the purposes of a grant not to exceed $3,825,000 |
| 16 | | to the Regional Transportation Authority on behalf of PACE |
| 17 | | for the purpose of ADA/Para-transit expenses, or during |
| 18 | | fiscal year 2015 only for the purposes of a grant not to |
| 19 | | exceed $3,825,000 to the Regional Transportation Authority |
| 20 | | on behalf of PACE for the purpose of ADA/Para-transit |
| 21 | | expenses, or during fiscal year 2016 only for the purposes |
| 22 | | of a grant not to exceed $3,825,000 to the Regional |
| 23 | | Transportation Authority on behalf of PACE for the purpose |
| 24 | | of ADA/Para-transit expenses, or during fiscal year 2017 |
| 25 | | only for the purposes of a grant not to exceed $3,825,000 |
| 26 | | to the Regional Transportation Authority on behalf of PACE |
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| 1 | | for the purpose of ADA/Para-transit expenses, or during |
| 2 | | fiscal year 2018 only for the purposes of a grant not to |
| 3 | | exceed $3,825,000 to the Regional Transportation Authority |
| 4 | | on behalf of PACE for the purpose of ADA/Para-transit |
| 5 | | expenses, or during fiscal year 2019 only for the purposes |
| 6 | | of a grant not to exceed $3,825,000 to the Regional |
| 7 | | Transportation Authority on behalf of PACE for the purpose |
| 8 | | of ADA/Para-transit expenses, or during fiscal year 2020 |
| 9 | | only for the purposes of a grant not to exceed $8,394,800 |
| 10 | | to the Regional Transportation Authority on behalf of PACE |
| 11 | | for the purpose of ADA/Para-transit expenses, and the costs |
| 12 | | for
patrolling and policing the public highways (by State, |
| 13 | | political
subdivision, or municipality collecting that |
| 14 | | money) for enforcement of
traffic laws. The separation of |
| 15 | | grades of such highways with railroads
and costs associated |
| 16 | | with protection of at-grade highway and railroad
crossing |
| 17 | | shall also be permissible. |
| 18 | | Appropriations for any of such purposes are payable from |
| 19 | | the Road
Fund or the Grade Crossing Protection Fund as provided |
| 20 | | in Section 8 of
the Motor Fuel Tax Law. |
| 21 | | Except as provided in this paragraph, beginning with fiscal |
| 22 | | year 1991 and
thereafter, no Road Fund monies
shall be |
| 23 | | appropriated to the Department of State Police for the purposes |
| 24 | | of
this Section in excess of its total fiscal year 1990 Road |
| 25 | | Fund
appropriations for those purposes unless otherwise |
| 26 | | provided in Section 5g of
this Act.
For fiscal years 2003,
|
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| 1 | | 2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be |
| 2 | | appropriated to the
Department of State Police for the purposes |
| 3 | | of this Section in excess of
$97,310,000.
For fiscal year 2008 |
| 4 | | only, no Road
Fund monies shall be appropriated to the |
| 5 | | Department of State Police for the purposes of
this Section in |
| 6 | | excess of $106,100,000. For fiscal year 2009 only, no Road Fund |
| 7 | | monies shall be appropriated to the Department of State Police |
| 8 | | for the purposes of this Section in excess of $114,700,000. |
| 9 | | Beginning in fiscal year 2010, no road fund moneys shall be |
| 10 | | appropriated to the Department of State Police. It shall not be |
| 11 | | lawful to circumvent this limitation on
appropriations by |
| 12 | | governmental reorganization or other methods unless
otherwise |
| 13 | | provided in Section 5g of this Act. |
| 14 | | In fiscal year 1994, no Road Fund monies shall be |
| 15 | | appropriated
to the
Secretary of State for the purposes of this |
| 16 | | Section in excess of the total
fiscal year 1991 Road Fund |
| 17 | | appropriations to the Secretary of State for
those purposes, |
| 18 | | plus $9,800,000. It
shall not be
lawful to circumvent
this |
| 19 | | limitation on appropriations by governmental reorganization or |
| 20 | | other
method. |
| 21 | | Beginning with fiscal year 1995 and thereafter, no Road |
| 22 | | Fund
monies
shall be appropriated to the Secretary of State for |
| 23 | | the purposes of this
Section in excess of the total fiscal year |
| 24 | | 1994 Road Fund
appropriations to
the Secretary of State for |
| 25 | | those purposes. It shall not be lawful to
circumvent this |
| 26 | | limitation on appropriations by governmental reorganization
or |
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| 1 | | other methods. |
| 2 | | Beginning with fiscal year 2000, total Road Fund |
| 3 | | appropriations to the
Secretary of State for the purposes of |
| 4 | | this Section shall not exceed the
amounts specified for the |
| 5 | | following fiscal years: |
|
| 6 | | Fiscal Year 2000 | $80,500,000; | |
| 7 | | Fiscal Year 2001 | $80,500,000; | |
| 8 | | Fiscal Year 2002 | $80,500,000; | |
| 9 | | Fiscal Year 2003 | $130,500,000; | |
| 10 | | Fiscal Year 2004 | $130,500,000; | |
| 11 | | Fiscal Year 2005 | $130,500,000;
| |
| 12 | | Fiscal Year 2006
| $130,500,000;
| |
| 13 | | Fiscal Year 2007
| $130,500,000;
| |
| 14 | | Fiscal Year 2008 | $130,500,000; | |
| 15 | | Fiscal Year 2009 | $130,500,000. |
|
| 16 | | For fiscal year 2010, no road fund moneys shall be |
| 17 | | appropriated to the Secretary of State. |
| 18 | | Beginning in fiscal year 2011, moneys in the Road Fund |
| 19 | | shall be appropriated to the Secretary of State for the |
| 20 | | exclusive purpose of paying refunds due to overpayment of fees |
| 21 | | related to Chapter 3 of the Illinois Vehicle Code unless |
| 22 | | otherwise provided for by law. |
| 23 | | It shall not be lawful to circumvent this limitation on |
| 24 | | appropriations by
governmental reorganization or other |
| 25 | | methods. |
| 26 | | No new program may be initiated in fiscal year 1991 and
|
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| 1 | | thereafter that is not consistent with the limitations imposed |
| 2 | | by this
Section for fiscal year 1984 and thereafter, insofar as |
| 3 | | appropriation of
Road Fund monies is concerned. |
| 4 | | Nothing in this Section prohibits transfers from the Road |
| 5 | | Fund to the
State Construction Account Fund under Section 5e of |
| 6 | | this Act; nor to the
General Revenue Fund, as authorized by |
| 7 | | Public Act 93-25. |
| 8 | | The additional amounts authorized for expenditure in this |
| 9 | | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
|
| 10 | | shall be repaid to the Road Fund
from the General Revenue Fund |
| 11 | | in the next succeeding fiscal year that the
General Revenue |
| 12 | | Fund has a positive budgetary balance, as determined by
|
| 13 | | generally accepted accounting principles applicable to |
| 14 | | government. |
| 15 | | The additional amounts authorized for expenditure by the |
| 16 | | Secretary of State
and
the Department of State Police in this |
| 17 | | Section by Public Act 94-91 shall be repaid to the Road Fund |
| 18 | | from the General Revenue Fund in the
next
succeeding fiscal |
| 19 | | year that the General Revenue Fund has a positive budgetary
|
| 20 | | balance,
as determined by generally accepted accounting |
| 21 | | principles applicable to
government. |
| 22 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
| 23 | | 100-587, eff. 6-4-18; 100-863, eff.8-14-18.)
|
| 24 | | (30 ILCS 105/8g) |
| 25 | | Sec. 8g. Fund transfers. |
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| 1 | | (a) (Blank). In addition to any other transfers that may be |
| 2 | | provided for by law, as
soon as may be practical after June 9, |
| 3 | | 1999 (the effective date of Public Act 91-25), the State |
| 4 | | Comptroller shall direct and the State
Treasurer shall transfer |
| 5 | | the sum of $10,000,000 from the General Revenue Fund
to the |
| 6 | | Motor Vehicle License Plate Fund created by Public Act 91-37. |
| 7 | | (b) (Blank). In addition to any other transfers that may be |
| 8 | | provided for by law, as
soon as may be practical after June 9, |
| 9 | | 1999 (the effective date of Public Act 91-25), the State |
| 10 | | Comptroller shall direct and the State
Treasurer shall transfer |
| 11 | | the sum of $25,000,000 from the General Revenue Fund
to the |
| 12 | | Fund for Illinois' Future created by Public Act 91-38. |
| 13 | | (c) In addition to any other transfers that may be provided |
| 14 | | for by law,
on August 30 of each fiscal year's license period, |
| 15 | | the Illinois Liquor Control
Commission shall direct and the |
| 16 | | State Comptroller and State Treasurer shall
transfer from the |
| 17 | | General Revenue Fund to the Youth Alcoholism and Substance
|
| 18 | | Abuse Prevention Fund an amount equal to the number of retail |
| 19 | | liquor licenses
issued for that fiscal year multiplied by $50. |
| 20 | | (d) The payments to programs required under subsection (d) |
| 21 | | of Section 28.1
of the Illinois Horse Racing Act of 1975 shall |
| 22 | | be made, pursuant to appropriation, from
the special funds |
| 23 | | referred to in the statutes cited in that subsection, rather
|
| 24 | | than directly from the General Revenue Fund. |
| 25 | | Beginning January 1, 2000, on the first day of each month, |
| 26 | | or as soon
as may be practical thereafter, the State |
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| 1 | | Comptroller shall direct and the
State Treasurer shall transfer |
| 2 | | from the General Revenue Fund to each of the
special funds from |
| 3 | | which payments are to be made under subsection (d) of Section |
| 4 | | 28.1 of the Illinois
Horse Racing Act of 1975 an amount equal |
| 5 | | to 1/12 of the annual amount required
for those payments from |
| 6 | | that special fund, which annual amount shall not exceed
the |
| 7 | | annual amount for those payments from that special fund for the |
| 8 | | calendar
year 1998. The special funds to which transfers shall |
| 9 | | be made under this
subsection (d) include, but are not |
| 10 | | necessarily limited to, the Agricultural
Premium Fund; the |
| 11 | | Metropolitan Exposition, Auditorium and Office Building Fund;
|
| 12 | | the Fair and Exposition Fund; the Illinois Standardbred |
| 13 | | Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and the |
| 14 | | Illinois Veterans' Rehabilitation Fund. Except for transfers |
| 15 | | attributable to prior fiscal years, during State fiscal year |
| 16 | | 2018 2020 only, no transfers shall be made from the General |
| 17 | | Revenue Fund to the Agricultural Premium Fund, the Fair and |
| 18 | | Exposition Fund, the Illinois Standardbred Breeders Fund, or |
| 19 | | the Illinois Thoroughbred Breeders Fund. |
| 20 | | (e) (Blank). In addition to any other transfers that may be |
| 21 | | provided for by law,
as soon as may be practical after May 17, |
| 22 | | 2000 (the effective date of Public Act 91-704), but in no event |
| 23 | | later than June 30, 2000, the State
Comptroller shall direct |
| 24 | | and the State Treasurer shall transfer the sum of
$15,000,000 |
| 25 | | from the General Revenue Fund to the Fund for Illinois' Future. |
| 26 | | (f) (Blank). In addition to any other transfers that may be |
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| 1 | | provided for by law,
as soon as may be practical after May 17, |
| 2 | | 2000 (the effective date of Public Act 91-704), but in no event |
| 3 | | later than June 30, 2000, the State
Comptroller shall direct |
| 4 | | and the State Treasurer shall transfer the sum of
$70,000,000 |
| 5 | | from the General Revenue Fund to the Long-Term Care Provider
|
| 6 | | Fund. |
| 7 | | (f-1) (Blank). In fiscal year 2002, in addition to any |
| 8 | | other transfers that may
be provided for by law, at the |
| 9 | | direction of and upon notification from the
Governor, the State |
| 10 | | Comptroller shall direct and the State Treasurer shall
transfer |
| 11 | | amounts not exceeding a total of $160,000,000 from the General
|
| 12 | | Revenue Fund to the Long-Term Care Provider Fund. |
| 13 | | (g) (Blank). In addition to any other transfers that may be |
| 14 | | provided for by law,
on July 1, 2001, or as soon thereafter as |
| 15 | | may be practical, the State
Comptroller shall direct and the |
| 16 | | State Treasurer shall transfer the sum of
$1,200,000 from the |
| 17 | | General Revenue Fund to the Violence Prevention Fund. |
| 18 | | (h) (Blank). In each of fiscal years 2002 through 2004, but |
| 19 | | not
thereafter, in
addition to any other transfers that may be |
| 20 | | provided for by law, the State
Comptroller shall direct and the |
| 21 | | State Treasurer shall transfer $5,000,000
from the General |
| 22 | | Revenue Fund to the Tourism Promotion Fund. |
| 23 | | (i) (Blank). On or after July 1, 2001 and until May 1, |
| 24 | | 2002, in addition to any
other transfers that may be provided |
| 25 | | for by law, at the direction of and upon
notification from the |
| 26 | | Governor, the State Comptroller shall direct and the
State |
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| 1 | | Treasurer shall transfer amounts not exceeding a total of |
| 2 | | $80,000,000
from the General Revenue Fund to the Tobacco |
| 3 | | Settlement Recovery Fund.
Any amounts so transferred shall be |
| 4 | | re-transferred by the State Comptroller
and the State Treasurer |
| 5 | | from the Tobacco Settlement Recovery Fund to the
General |
| 6 | | Revenue Fund at the direction of and upon notification from the
|
| 7 | | Governor, but in any event on or before June 30, 2002. |
| 8 | | (i-1) (Blank). On or after July 1, 2002 and until May 1, |
| 9 | | 2003, in addition to any
other transfers that may be provided |
| 10 | | for by law, at the direction of and upon
notification from the |
| 11 | | Governor, the State Comptroller shall direct and the
State |
| 12 | | Treasurer shall transfer amounts not exceeding a total of |
| 13 | | $80,000,000
from the General Revenue Fund to the Tobacco |
| 14 | | Settlement Recovery Fund.
Any amounts so transferred shall be |
| 15 | | re-transferred by the State Comptroller
and the State Treasurer |
| 16 | | from the Tobacco Settlement Recovery Fund to the
General |
| 17 | | Revenue Fund at the direction of and upon notification from the
|
| 18 | | Governor, but in any event on or before June 30, 2003. |
| 19 | | (j) (Blank). On or after July 1, 2001 and no later than |
| 20 | | June 30, 2002, in addition to
any other transfers that may be |
| 21 | | provided for by law, at the direction of and
upon notification |
| 22 | | from the Governor, the State Comptroller shall direct and the
|
| 23 | | State Treasurer shall transfer amounts not to exceed the |
| 24 | | following sums into
the Statistical Services Revolving Fund: |
|
| 25 | | From the General Revenue Fund................. | $8,450,000 | |
| 26 | | From the Public Utility Fund.................. | 1,700,000 | |
|
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| 1 | | From the Transportation Regulatory Fund....... | 2,650,000 | |
| 2 | | From the Title III Social Security and | | |
| 3 | | Employment Fund............................... | 3,700,000 | |
| 4 | | From the Professions Indirect Cost Fund....... | 4,050,000 | |
| 5 | | From the Underground Storage Tank Fund | 550,000 | |
| 6 | | From the Agricultural Premium Fund............ | 750,000 | |
| 7 | | From the State Pensions Fund.................. | 200,000 | |
| 8 | | From the Road Fund............................ | 2,000,000 | |
| 9 | | From the Illinois Health Facilities | | |
| 10 | | Planning Fund................................. | 1,000,000 | |
| 11 | | From the Savings and Residential Finance | | |
| 12 | | Regulatory Fund............................... | 130,800 | |
| 13 | | From the Appraisal Administration Fund........ | 28,600 | |
| 14 | | From the Pawnbroker Regulation Fund........... | 3,600 | |
| 15 | | From the Auction Regulation | | |
| 16 | | Administration Fund........................... | 35,800 | |
| 17 | | From the Bank and Trust Company Fund.......... | 634,800 | |
| 18 | | From the Real Estate License | | |
| 19 | | Administration Fund........................... | 313,600 |
|
| 20 | | (k) (Blank). In addition to any other transfers that may be |
| 21 | | provided for by law,
as soon as may be practical after December |
| 22 | | 20, 2001 (the effective date of Public Act 92-505), the State |
| 23 | | Comptroller shall direct and the State
Treasurer shall transfer |
| 24 | | the sum of $2,000,000 from the General Revenue Fund
to the |
| 25 | | Teachers Health Insurance Security Fund. |
| 26 | | (k-1) (Blank). In addition to any other transfers that may |
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| 1 | | be provided for by
law, on July 1, 2002, or as soon as may be |
| 2 | | practical thereafter, the State
Comptroller shall direct and |
| 3 | | the State Treasurer shall transfer the sum of
$2,000,000 from |
| 4 | | the General Revenue Fund to the Teachers Health Insurance
|
| 5 | | Security Fund. |
| 6 | | (k-2) (Blank). In addition to any other transfers that may |
| 7 | | be provided for by
law, on July 1, 2003, or as soon as may be |
| 8 | | practical thereafter, the State
Comptroller shall direct and |
| 9 | | the State Treasurer shall transfer the sum of
$2,000,000 from |
| 10 | | the General Revenue Fund to the Teachers Health Insurance
|
| 11 | | Security Fund. |
| 12 | | (k-3) (Blank). On or after July 1, 2002 and no later than |
| 13 | | June 30, 2003, in
addition to any other transfers that may be |
| 14 | | provided for by law, at the
direction of and upon notification |
| 15 | | from the Governor, the State Comptroller
shall direct and the |
| 16 | | State Treasurer shall transfer amounts not to exceed the
|
| 17 | | following sums into the Statistical Services Revolving Fund: |
|
| 18 | | Appraisal Administration Fund................. | $150,000 | |
| 19 | | General Revenue Fund.......................... | 10,440,000 | |
| 20 | | Savings and Residential Finance | | |
| 21 | | Regulatory Fund........................... | 200,000 | |
| 22 | | State Pensions Fund........................... | 100,000 | |
| 23 | | Bank and Trust Company Fund................... | 100,000 | |
| 24 | | Professions Indirect Cost Fund................ | 3,400,000 | |
| 25 | | Public Utility Fund........................... | 2,081,200 | |
| 26 | | Real Estate License Administration Fund....... | 150,000 | |
|
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| 1 | | Title III Social Security and | | |
| 2 | | Employment Fund........................... | 1,000,000 | |
| 3 | | Transportation Regulatory Fund................ | 3,052,100 | |
| 4 | | Underground Storage Tank Fund................. | 50,000 |
|
| 5 | | (l) (Blank). In addition to any other transfers that may be |
| 6 | | provided for by law, on
July 1, 2002, or as soon as may be |
| 7 | | practical thereafter, the State Comptroller
shall direct and |
| 8 | | the State Treasurer shall transfer the sum of $3,000,000 from
|
| 9 | | the General Revenue Fund to the Presidential Library and Museum |
| 10 | | Operating
Fund. |
| 11 | | (m) (Blank). In addition to any other transfers that may be |
| 12 | | provided for by law, on
July 1, 2002 and on January 8, 2004 |
| 13 | | (the effective date of Public Act 93-648), or as soon |
| 14 | | thereafter as may be practical, the State Comptroller
shall |
| 15 | | direct and the State Treasurer shall transfer the sum of |
| 16 | | $1,200,000 from
the General Revenue Fund to the Violence |
| 17 | | Prevention Fund. |
| 18 | | (n) (Blank). In addition to any other transfers that may be |
| 19 | | provided for by law,
on July 1,
2003, or as soon thereafter as |
| 20 | | may be practical, the State Comptroller shall
direct and the
|
| 21 | | State Treasurer shall transfer the sum of $6,800,000 from the |
| 22 | | General Revenue
Fund to
the DHS Recoveries Trust Fund. |
| 23 | | (o) (Blank). On or after July 1, 2003, and no later than |
| 24 | | June 30, 2004, in
addition to any
other transfers that may be |
| 25 | | provided for by law, at the direction of and upon
notification
|
| 26 | | from the Governor, the State Comptroller shall direct and the |
|
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|
| 1 | | State Treasurer
shall
transfer amounts not to exceed the |
| 2 | | following sums into the Vehicle Inspection
Fund: |
|
| 3 | | From the Underground Storage Tank Fund ....... | $35,000,000. |
|
| 4 | | (p) (Blank). On or after July 1, 2003 and until May 1, |
| 5 | | 2004, in addition to any
other
transfers that may be provided |
| 6 | | for by law, at the direction of and upon
notification from
the |
| 7 | | Governor, the State Comptroller shall direct and the State |
| 8 | | Treasurer shall
transfer
amounts not exceeding a total of |
| 9 | | $80,000,000 from the General Revenue Fund to
the
Tobacco |
| 10 | | Settlement Recovery Fund. Any amounts so transferred shall be
|
| 11 | | re-transferred
from the Tobacco Settlement Recovery Fund to the |
| 12 | | General Revenue Fund at the
direction of and upon notification |
| 13 | | from the Governor, but in any event on or
before June
30, 2004. |
| 14 | | (q) (Blank). In addition to any other transfers that may be |
| 15 | | provided for by law, on
July 1,
2003, or as soon as may be |
| 16 | | practical thereafter, the State Comptroller shall
direct and |
| 17 | | the
State Treasurer shall transfer the sum of $5,000,000 from |
| 18 | | the General Revenue
Fund to
the Illinois Military Family Relief |
| 19 | | Fund. |
| 20 | | (r) (Blank). In addition to any other transfers that may be |
| 21 | | provided for by law, on
July 1,
2003, or as soon as may be |
| 22 | | practical thereafter, the State Comptroller shall
direct and |
| 23 | | the
State Treasurer shall transfer the sum of $1,922,000 from |
| 24 | | the General Revenue
Fund to
the Presidential Library and Museum |
| 25 | | Operating Fund. |
| 26 | | (s) (Blank). In addition to any other transfers that may be |
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|
|
| 1 | | provided for by law, on
or after
July 1, 2003, the State |
| 2 | | Comptroller shall direct and the State Treasurer shall
transfer |
| 3 | | the
sum of $4,800,000 from the Statewide Economic Development |
| 4 | | Fund to the General
Revenue Fund. |
| 5 | | (t) (Blank). In addition to any other transfers that may be |
| 6 | | provided for by law, on
or after
July 1, 2003, the State |
| 7 | | Comptroller shall direct and the State Treasurer shall
transfer |
| 8 | | the
sum of $50,000,000 from the General Revenue Fund to the |
| 9 | | Budget Stabilization
Fund. |
| 10 | | (u) (Blank). On or after July 1, 2004 and until May 1, |
| 11 | | 2005, in addition to any other transfers that may be provided |
| 12 | | for by law, at the direction of and upon notification from the |
| 13 | | Governor, the State Comptroller shall direct and the State |
| 14 | | Treasurer shall transfer amounts not exceeding a total of |
| 15 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 16 | | Settlement Recovery Fund. Any amounts so transferred shall be |
| 17 | | retransferred by the State Comptroller and the State Treasurer |
| 18 | | from the Tobacco Settlement Recovery Fund to the General |
| 19 | | Revenue Fund at the direction of and upon notification from the |
| 20 | | Governor, but in any event on or before June 30, 2005.
|
| 21 | | (v) (Blank). In addition to any other transfers that may be |
| 22 | | provided for by law, on July 1, 2004, or as soon thereafter as |
| 23 | | may be practical, the State Comptroller shall direct and the |
| 24 | | State Treasurer shall transfer the sum of $1,200,000 from the |
| 25 | | General Revenue Fund to the Violence Prevention Fund. |
| 26 | | (w) (Blank). In addition to any other transfers that may be |
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| | 10100SB1814ham001 | - 83 - | LRB101 09785 JWD 61498 a |
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|
| 1 | | provided for by law, on July 1, 2004, or as soon thereafter as |
| 2 | | may be practical, the State Comptroller shall direct and the |
| 3 | | State Treasurer shall transfer the sum of $6,445,000 from the |
| 4 | | General Revenue Fund to the Presidential Library and Museum |
| 5 | | Operating Fund.
|
| 6 | | (x) (Blank). In addition to any other transfers that may be |
| 7 | | provided for by law, on January 15, 2005, or as soon thereafter |
| 8 | | as may be practical, the State Comptroller shall direct and the |
| 9 | | State Treasurer shall transfer to the General Revenue Fund the |
| 10 | | following sums: |
| 11 | | From the State Crime Laboratory Fund, $200,000; |
| 12 | | From the State Police Wireless Service Emergency Fund, |
| 13 | | $200,000; |
| 14 | | From the State Offender DNA Identification System |
| 15 | | Fund, $800,000; and |
| 16 | | From the State Police Whistleblower Reward and |
| 17 | | Protection Fund, $500,000.
|
| 18 | | (y) (Blank). Notwithstanding any other provision of law to |
| 19 | | the contrary, in addition to any other transfers that may be |
| 20 | | provided for by law on June 30, 2005, or as soon as may be |
| 21 | | practical thereafter, the State Comptroller shall direct and |
| 22 | | the State Treasurer shall transfer the remaining balance from |
| 23 | | the designated funds into the General Revenue Fund and any |
| 24 | | future deposits that would otherwise be made into these funds |
| 25 | | must instead be made into the General Revenue Fund:
|
| 26 | | (1) the Keep Illinois Beautiful Fund;
|
|
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|
|
| 1 | | (2) the
Metropolitan Fair and Exposition Authority |
| 2 | | Reconstruction Fund; |
| 3 | | (3) the
New Technology Recovery Fund; |
| 4 | | (4) the Illinois Rural Bond Bank Trust Fund; |
| 5 | | (5) the ISBE School Bus Driver Permit Fund; |
| 6 | | (6) the
Solid Waste Management Revolving Loan Fund; |
| 7 | | (7)
the State Postsecondary Review Program Fund; |
| 8 | | (8) the
Tourism Attraction Development Matching Grant |
| 9 | | Fund; |
| 10 | | (9) the
Patent and Copyright Fund; |
| 11 | | (10) the
Credit Enhancement Development Fund; |
| 12 | | (11) the
Community Mental Health and Developmental |
| 13 | | Disabilities Services Provider Participation Fee Trust |
| 14 | | Fund; |
| 15 | | (12) the
Nursing Home Grant Assistance Fund; |
| 16 | | (13) the
By-product Material Safety Fund; |
| 17 | | (14) the
Illinois Student Assistance Commission Higher |
| 18 | | EdNet Fund; |
| 19 | | (15) the
DORS State Project Fund; |
| 20 | | (16) the School Technology Revolving Fund; |
| 21 | | (17) the
Energy Assistance Contribution Fund; |
| 22 | | (18) the
Illinois Building Commission Revolving Fund; |
| 23 | | (19) the
Illinois Aquaculture Development Fund; |
| 24 | | (20) the
Homelessness Prevention Fund; |
| 25 | | (21) the
DCFS Refugee Assistance Fund; |
| 26 | | (22) the
Illinois Century Network Special Purposes |
|
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|
| 1 | | Fund; and |
| 2 | | (23) the
Build Illinois Purposes Fund.
|
| 3 | | (z) (Blank). In addition to any other transfers that may be |
| 4 | | provided for by law, on July 1, 2005, or as soon as may be |
| 5 | | practical thereafter, the State Comptroller shall direct and |
| 6 | | the State Treasurer shall transfer the sum of $1,200,000 from |
| 7 | | the General Revenue Fund to the Violence Prevention Fund.
|
| 8 | | (aa) (Blank). In addition to any other transfers that may |
| 9 | | be provided for by law, on July 1, 2005, or as soon as may be |
| 10 | | practical thereafter, the State Comptroller shall direct and |
| 11 | | the State Treasurer shall transfer the sum of $9,000,000 from |
| 12 | | the General Revenue Fund to the Presidential Library and Museum |
| 13 | | Operating Fund.
|
| 14 | | (bb) (Blank). In addition to any other transfers that may |
| 15 | | be provided for by law, on July 1, 2005, or as soon as may be |
| 16 | | practical thereafter, the State Comptroller shall direct and |
| 17 | | the State Treasurer shall transfer the sum of $6,803,600 from |
| 18 | | the General Revenue Fund to the Securities Audit and |
| 19 | | Enforcement Fund.
|
| 20 | | (cc) (Blank). In addition to any other transfers that may |
| 21 | | be provided for by law, on or after July 1, 2005 and until May |
| 22 | | 1, 2006, at the direction of and upon notification from the |
| 23 | | Governor, the State Comptroller shall direct and the State |
| 24 | | Treasurer shall transfer amounts not exceeding a total of |
| 25 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 26 | | Settlement Recovery Fund. Any amounts so transferred shall be |
|
| | 10100SB1814ham001 | - 86 - | LRB101 09785 JWD 61498 a |
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|
|
| 1 | | re-transferred by the State Comptroller and the State Treasurer |
| 2 | | from the Tobacco Settlement Recovery Fund to the General |
| 3 | | Revenue Fund at the direction of and upon notification from the |
| 4 | | Governor, but in any event on or before June 30, 2006.
|
| 5 | | (dd) (Blank). In addition to any other transfers that may |
| 6 | | be provided for by law, on April 1, 2005, or as soon thereafter |
| 7 | | as may be practical, at the direction of the Director of Public |
| 8 | | Aid (now Director of Healthcare and Family Services), the State |
| 9 | | Comptroller shall direct and the State Treasurer shall transfer |
| 10 | | from the Public Aid Recoveries Trust Fund amounts not to exceed |
| 11 | | $14,000,000 to the Community Mental Health Medicaid Trust Fund. |
| 12 | | (ee) (Blank). Notwithstanding any other provision of law, |
| 13 | | on July 1, 2006, or as soon thereafter as practical, the State |
| 14 | | Comptroller shall direct and the State Treasurer shall transfer |
| 15 | | the remaining balance from the Illinois Civic Center Bond Fund |
| 16 | | to the Illinois Civic Center Bond Retirement and Interest Fund. |
| 17 | | (ff) (Blank). In addition to any other transfers that may |
| 18 | | be provided for by law, on and after July 1, 2006 and until |
| 19 | | June 30, 2007, at the direction of and upon notification from |
| 20 | | the Director of the Governor's Office of Management and Budget, |
| 21 | | the State Comptroller shall direct and the State Treasurer |
| 22 | | shall transfer amounts not exceeding a total of $1,900,000 from |
| 23 | | the General Revenue Fund to the Illinois Capital Revolving Loan |
| 24 | | Fund. |
| 25 | | (gg) (Blank). In addition to any other transfers that may |
| 26 | | be provided for by law, on and after July 1, 2006 and until May |
|
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|
|
| 1 | | 1, 2007, at the direction of and upon notification from the |
| 2 | | Governor, the State Comptroller shall direct and the State |
| 3 | | Treasurer shall transfer amounts not exceeding a total of |
| 4 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 5 | | Settlement Recovery Fund. Any amounts so transferred shall be |
| 6 | | retransferred by the State Comptroller and the State Treasurer |
| 7 | | from the Tobacco Settlement Recovery Fund to the General |
| 8 | | Revenue Fund at the direction of and upon notification from the |
| 9 | | Governor, but in any event on or before June 30, 2007. |
| 10 | | (hh) (Blank). In addition to any other transfers that may |
| 11 | | be provided for by law, on and after July 1, 2006 and until |
| 12 | | June 30, 2007, at the direction of and upon notification from |
| 13 | | the Governor, the State Comptroller shall direct and the State |
| 14 | | Treasurer shall transfer amounts from the Illinois Affordable |
| 15 | | Housing Trust Fund to the designated funds not exceeding the |
| 16 | | following amounts: |
| 17 | | DCFS Children's Services Fund..................$2,200,000
|
| 18 | | Department of Corrections Reimbursement |
| 19 | | and Education Fund.........................$1,500,000
|
| 20 | | Supplemental Low-Income Energy |
| 21 | | Assistance Fund...............................$75,000
|
| 22 | | (ii) (Blank). In addition to any other transfers that may |
| 23 | | be provided for by law, on or before August 31, 2006, the |
| 24 | | Governor and the State Comptroller may agree to transfer the |
| 25 | | surplus cash balance from the General Revenue Fund to the |
| 26 | | Budget Stabilization Fund and the Pension Stabilization Fund in |
|
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|
|
| 1 | | equal proportions. The determination of the amount of the |
| 2 | | surplus cash balance shall be made by the Governor, with the |
| 3 | | concurrence of the State Comptroller, after taking into account |
| 4 | | the June 30, 2006 balances in the general funds and the actual |
| 5 | | or estimated spending from the general funds during the lapse |
| 6 | | period. Notwithstanding the foregoing, the maximum amount that |
| 7 | | may be transferred under this subsection (ii) is $50,000,000. |
| 8 | | (jj) (Blank). In addition to any other transfers that may |
| 9 | | be provided for by law, on July 1, 2006, or as soon thereafter |
| 10 | | as practical, the State Comptroller shall direct and the State |
| 11 | | Treasurer shall transfer the sum of $8,250,000 from the General |
| 12 | | Revenue Fund to the Presidential Library and Museum Operating |
| 13 | | Fund. |
| 14 | | (kk) (Blank). In addition to any other transfers that may |
| 15 | | be provided for by law, on July 1, 2006, or as soon thereafter |
| 16 | | as practical, the State Comptroller shall direct and the State |
| 17 | | Treasurer shall transfer the sum of $1,400,000 from the General |
| 18 | | Revenue Fund to the Violence Prevention Fund.
|
| 19 | | (ll) (Blank). In addition to any other transfers that may |
| 20 | | be provided for by law, on the first day of each calendar |
| 21 | | quarter of the fiscal year beginning July 1, 2006, or as soon |
| 22 | | thereafter as practical, the State Comptroller shall direct and |
| 23 | | the State Treasurer shall transfer from the General Revenue |
| 24 | | Fund amounts equal to one-fourth of $20,000,000 to the |
| 25 | | Renewable Energy Resources Trust Fund. |
| 26 | | (mm) (Blank). In addition to any other transfers that may |
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|
|
| 1 | | be provided for by law, on July 1, 2006, or as soon thereafter |
| 2 | | as practical, the State Comptroller shall direct and the State |
| 3 | | Treasurer shall transfer the sum of $1,320,000 from the General |
| 4 | | Revenue Fund to the I-FLY Fund. |
| 5 | | (nn) (Blank). In addition to any other transfers that may |
| 6 | | be provided for by law, on July 1, 2006, or as soon thereafter |
| 7 | | as practical, the State Comptroller shall direct and the State |
| 8 | | Treasurer shall transfer the sum of $3,000,000 from the General |
| 9 | | Revenue Fund to the African-American HIV/AIDS Response Fund. |
| 10 | | (oo) (Blank). In addition to any other transfers that may |
| 11 | | be provided for by law, on and after July 1, 2006 and until |
| 12 | | June 30, 2007, at the direction of and upon notification from |
| 13 | | the Governor, the State Comptroller shall direct and the State |
| 14 | | Treasurer shall transfer amounts identified as net receipts |
| 15 | | from the sale of all or part of the Illinois Student Assistance |
| 16 | | Commission loan portfolio from the Student Loan Operating Fund |
| 17 | | to the General Revenue Fund. The maximum amount that may be |
| 18 | | transferred pursuant to this Section is $38,800,000. In |
| 19 | | addition, no transfer may be made pursuant to this Section that |
| 20 | | would have the effect of reducing the available balance in the |
| 21 | | Student Loan Operating Fund to an amount less than the amount |
| 22 | | remaining unexpended and unreserved from the total |
| 23 | | appropriations from the Fund estimated to be expended for the |
| 24 | | fiscal year. The State Treasurer and Comptroller shall transfer |
| 25 | | the amounts designated under this Section as soon as may be |
| 26 | | practical after receiving the direction to transfer from the |
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|
| 1 | | Governor. |
| 2 | | (pp) (Blank).
In addition to any other transfers that may |
| 3 | | be provided for by law, on July 1, 2006, or as soon thereafter |
| 4 | | as practical, the State Comptroller shall direct and the State |
| 5 | | Treasurer shall transfer the sum of $2,000,000 from the General |
| 6 | | Revenue Fund to the Illinois Veterans Assistance Fund. |
| 7 | | (qq) (Blank). In addition to any other transfers that may |
| 8 | | be provided for by law, on and after July 1, 2007 and until May |
| 9 | | 1, 2008, at the direction of and upon notification from the |
| 10 | | Governor, the State Comptroller shall direct and the State |
| 11 | | Treasurer shall transfer amounts not exceeding a total of |
| 12 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 13 | | Settlement Recovery Fund. Any amounts so transferred shall be |
| 14 | | retransferred by the State Comptroller and the State Treasurer |
| 15 | | from the Tobacco Settlement Recovery Fund to the General |
| 16 | | Revenue Fund at the direction of and upon notification from the |
| 17 | | Governor, but in any event on or before June 30, 2008. |
| 18 | | (rr) (Blank). In addition to any other transfers that may |
| 19 | | be provided for by law, on and after July 1, 2007 and until |
| 20 | | June 30, 2008, at the direction of and upon notification from |
| 21 | | the Governor, the State Comptroller shall direct and the State |
| 22 | | Treasurer shall transfer amounts from the Illinois Affordable |
| 23 | | Housing Trust Fund to the designated funds not exceeding the |
| 24 | | following amounts: |
| 25 | | DCFS Children's Services Fund..................$2,200,000
|
| 26 | | Department of Corrections Reimbursement |
|
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|
|
| 1 | | and Education Fund.........................$1,500,000
|
| 2 | | Supplemental Low-Income Energy |
| 3 | | Assistance Fund...............................$75,000
|
| 4 | | (ss) (Blank). In addition to any other transfers that may |
| 5 | | be provided for by law, on July 1, 2007, or as soon thereafter |
| 6 | | as practical, the State Comptroller shall direct and the State |
| 7 | | Treasurer shall transfer the sum of $8,250,000 from the General |
| 8 | | Revenue Fund to the Presidential Library and Museum Operating |
| 9 | | Fund. |
| 10 | | (tt) (Blank). In addition to any other transfers that may |
| 11 | | be provided for by law, on July 1, 2007, or as soon thereafter |
| 12 | | as practical, the State Comptroller shall direct and the State |
| 13 | | Treasurer shall transfer the sum of $1,400,000 from the General |
| 14 | | Revenue Fund to the Violence Prevention Fund.
|
| 15 | | (uu) (Blank). In addition to any other transfers that may |
| 16 | | be provided for by law, on July 1, 2007, or as soon thereafter |
| 17 | | as practical, the State Comptroller shall direct and the State |
| 18 | | Treasurer shall transfer the sum of $1,320,000 from the General |
| 19 | | Revenue Fund to the I-FLY Fund. |
| 20 | | (vv) (Blank). In addition to any other transfers that may |
| 21 | | be provided for by law, on July 1, 2007, or as soon thereafter |
| 22 | | as practical, the State Comptroller shall direct and the State |
| 23 | | Treasurer shall transfer the sum of $3,000,000 from the General |
| 24 | | Revenue Fund to the African-American HIV/AIDS Response Fund. |
| 25 | | (ww) (Blank). In addition to any other transfers that may |
| 26 | | be provided for by law, on July 1, 2007, or as soon thereafter |
|
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|
| 1 | | as practical, the State Comptroller shall direct and the State |
| 2 | | Treasurer shall transfer the sum of $3,500,000 from the General |
| 3 | | Revenue Fund to the Predatory Lending Database Program Fund. |
| 4 | | (xx) (Blank). In addition to any other transfers that may |
| 5 | | be provided for by law, on July 1, 2007, or as soon thereafter |
| 6 | | as practical, the State Comptroller shall direct and the State |
| 7 | | Treasurer shall transfer the sum of $5,000,000 from the General |
| 8 | | Revenue Fund to the Digital Divide Elimination Fund. |
| 9 | | (yy) (Blank). In addition to any other transfers that may |
| 10 | | be provided for by law, on July 1, 2007, or as soon thereafter |
| 11 | | as practical, the State Comptroller shall direct and the State |
| 12 | | Treasurer shall transfer the sum of $4,000,000 from the General |
| 13 | | Revenue Fund to the Digital Divide Elimination Infrastructure |
| 14 | | Fund. |
| 15 | | (zz) (Blank). In addition to any other transfers that may |
| 16 | | be provided for by law, on July 1, 2008, or as soon thereafter |
| 17 | | as practical, the State Comptroller shall direct and the State |
| 18 | | Treasurer shall transfer the sum of $5,000,000 from the General |
| 19 | | Revenue Fund to the Digital Divide Elimination Fund. |
| 20 | | (aaa) (Blank). In addition to any other transfers that may |
| 21 | | be provided for by law, on and after July 1, 2008 and until May |
| 22 | | 1, 2009, at the direction of and upon notification from the |
| 23 | | Governor, the State Comptroller shall direct and the State |
| 24 | | Treasurer shall transfer amounts not exceeding a total of |
| 25 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 26 | | Settlement Recovery Fund. Any amounts so transferred shall be |
|
| | 10100SB1814ham001 | - 93 - | LRB101 09785 JWD 61498 a |
|
|
|
| 1 | | retransferred by the State Comptroller and the State Treasurer |
| 2 | | from the Tobacco Settlement Recovery Fund to the General |
| 3 | | Revenue Fund at the direction of and upon notification from the |
| 4 | | Governor, but in any event on or before June 30, 2009. |
| 5 | | (bbb) (Blank). In addition to any other transfers that may |
| 6 | | be provided for by law, on and after July 1, 2008 and until |
| 7 | | June 30, 2009, at the direction of and upon notification from |
| 8 | | the Governor, the State Comptroller shall direct and the State |
| 9 | | Treasurer shall transfer amounts from the Illinois Affordable |
| 10 | | Housing Trust Fund to the designated funds not exceeding the |
| 11 | | following amounts: |
| 12 | | DCFS Children's Services Fund..............$2,200,000 |
| 13 | | Department of Corrections Reimbursement |
| 14 | | and Education Fund.........................$1,500,000 |
| 15 | | Supplemental Low-Income Energy |
| 16 | | Assistance Fund...............................$75,000 |
| 17 | | (ccc) (Blank). In addition to any other transfers that may |
| 18 | | be provided for by law, on July 1, 2008, or as soon thereafter |
| 19 | | as practical, the State Comptroller shall direct and the State |
| 20 | | Treasurer shall transfer the sum of $7,450,000 from the General |
| 21 | | Revenue Fund to the Presidential Library and Museum Operating |
| 22 | | Fund. |
| 23 | | (ddd) (Blank). In addition to any other transfers that may |
| 24 | | be provided for by law, on July 1, 2008, or as soon thereafter |
| 25 | | as practical, the State Comptroller shall direct and the State |
| 26 | | Treasurer shall transfer the sum of $1,400,000 from the General |
|
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| 1 | | Revenue Fund to the Violence Prevention Fund. |
| 2 | | (eee) (Blank). In addition to any other transfers that may |
| 3 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 4 | | as practical, the State Comptroller shall direct and the State |
| 5 | | Treasurer shall transfer the sum of $5,000,000 from the General |
| 6 | | Revenue Fund to the Digital Divide Elimination Fund. |
| 7 | | (fff) (Blank). In addition to any other transfers that may |
| 8 | | be provided for by law, on and after July 1, 2009 and until May |
| 9 | | 1, 2010, at the direction of and upon notification from the |
| 10 | | Governor, the State Comptroller shall direct and the State |
| 11 | | Treasurer shall transfer amounts not exceeding a total of |
| 12 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 13 | | Settlement Recovery Fund. Any amounts so transferred shall be |
| 14 | | retransferred by the State Comptroller and the State Treasurer |
| 15 | | from the Tobacco Settlement Recovery Fund to the General |
| 16 | | Revenue Fund at the direction of and upon notification from the |
| 17 | | Governor, but in any event on or before June 30, 2010. |
| 18 | | (ggg) (Blank). In addition to any other transfers that may |
| 19 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 20 | | as practical, the State Comptroller shall direct and the State |
| 21 | | Treasurer shall transfer the sum of $7,450,000 from the General |
| 22 | | Revenue Fund to the Presidential Library and Museum Operating |
| 23 | | Fund. |
| 24 | | (hhh) (Blank). In addition to any other transfers that may |
| 25 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 26 | | as practical, the State Comptroller shall direct and the State |
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| 1 | | Treasurer shall transfer the sum of $1,400,000 from the General |
| 2 | | Revenue Fund to the Violence Prevention Fund. |
| 3 | | (iii) (Blank). In addition to any other transfers that may |
| 4 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 5 | | as practical, the State Comptroller shall direct and the State |
| 6 | | Treasurer shall transfer the sum of $100,000 from the General |
| 7 | | Revenue Fund to the Heartsaver AED Fund. |
| 8 | | (jjj) (Blank). In addition to any other transfers that may |
| 9 | | be provided for by law, on and after July 1, 2009 and until |
| 10 | | June 30, 2010, at the direction of and upon notification from |
| 11 | | the Governor, the State Comptroller shall direct and the State |
| 12 | | Treasurer shall transfer amounts not exceeding a total of |
| 13 | | $17,000,000 from the General Revenue Fund to the DCFS |
| 14 | | Children's Services Fund. |
| 15 | | (lll) (Blank). In addition to any other transfers that may |
| 16 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 17 | | as practical, the State Comptroller shall direct and the State |
| 18 | | Treasurer shall transfer the sum of $5,000,000 from the General |
| 19 | | Revenue Fund to the Communications Revolving Fund. |
| 20 | | (mmm) (Blank). In addition to any other transfers that may |
| 21 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 22 | | as practical, the State Comptroller shall direct and the State |
| 23 | | Treasurer shall transfer the sum of $9,700,000 from the General |
| 24 | | Revenue Fund to the Senior Citizens Real Estate Deferred Tax |
| 25 | | Revolving Fund. |
| 26 | | (nnn) (Blank). In addition to any other transfers that may |
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| 1 | | be provided for by law, on July 1, 2009, or as soon thereafter |
| 2 | | as practical, the State Comptroller shall direct and the State |
| 3 | | Treasurer shall transfer the sum of $565,000 from the FY09 |
| 4 | | Budget Relief Fund to the Horse Racing Fund. |
| 5 | | (ooo) (Blank). In addition to any other transfers that may |
| 6 | | be provided by law, on July 1, 2009, or as soon thereafter as |
| 7 | | practical, the State Comptroller shall direct and the State |
| 8 | | Treasurer shall transfer the sum of $600,000 from the General |
| 9 | | Revenue Fund to the Temporary Relocation Expenses Revolving |
| 10 | | Fund. |
| 11 | | (ppp) (Blank). In addition to any other transfers that may |
| 12 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 13 | | as practical, the State Comptroller shall direct and the State |
| 14 | | Treasurer shall transfer the sum of $5,000,000 from the General |
| 15 | | Revenue Fund to the Digital Divide Elimination Fund. |
| 16 | | (qqq) (Blank). In addition to any other transfers that may |
| 17 | | be provided for by law, on and after July 1, 2010 and until May |
| 18 | | 1, 2011, at the direction of and upon notification from the |
| 19 | | Governor, the State Comptroller shall direct and the State |
| 20 | | Treasurer shall transfer amounts not exceeding a total of |
| 21 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 22 | | Settlement Recovery Fund. Any amounts so transferred shall be |
| 23 | | retransferred by the State Comptroller and the State Treasurer |
| 24 | | from the Tobacco Settlement Recovery Fund to the General |
| 25 | | Revenue Fund at the direction of and upon notification from the |
| 26 | | Governor, but in any event on or before June 30, 2011. |
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| 1 | | (rrr) (Blank). In addition to any other transfers that may |
| 2 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 3 | | as practical, the State Comptroller shall direct and the State |
| 4 | | Treasurer shall transfer the sum of $6,675,000 from the General |
| 5 | | Revenue Fund to the Presidential Library and Museum Operating |
| 6 | | Fund. |
| 7 | | (sss) (Blank). In addition to any other transfers that may |
| 8 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 9 | | as practical, the State Comptroller shall direct and the State |
| 10 | | Treasurer shall transfer the sum of $1,400,000 from the General |
| 11 | | Revenue Fund to the Violence Prevention Fund. |
| 12 | | (ttt) (Blank). In addition to any other transfers that may |
| 13 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 14 | | as practical, the State Comptroller shall direct and the State |
| 15 | | Treasurer shall transfer the sum of $100,000 from the General |
| 16 | | Revenue Fund to the Heartsaver AED Fund. |
| 17 | | (uuu) (Blank). In addition to any other transfers that may |
| 18 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 19 | | as practical, the State Comptroller shall direct and the State |
| 20 | | Treasurer shall transfer the sum of $5,000,000 from the General |
| 21 | | Revenue Fund to the Communications Revolving Fund. |
| 22 | | (vvv) (Blank). In addition to any other transfers that may |
| 23 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 24 | | as practical, the State Comptroller shall direct and the State |
| 25 | | Treasurer shall transfer the sum of $3,000,000 from the General |
| 26 | | Revenue Fund to the Illinois Capital Revolving Loan Fund. |
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| 1 | | (www) (Blank). In addition to any other transfers that may |
| 2 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 3 | | as practical, the State Comptroller shall direct and the State |
| 4 | | Treasurer shall transfer the sum of $17,000,000 from the |
| 5 | | General Revenue Fund to the DCFS Children's Services Fund. |
| 6 | | (xxx) (Blank). In addition to any other transfers that may |
| 7 | | be provided for by law, on July 1, 2010, or as soon thereafter |
| 8 | | as practical, the State Comptroller shall direct and the State |
| 9 | | Treasurer shall transfer the sum of $2,000,000 from the Digital |
| 10 | | Divide Elimination Infrastructure Fund, of which $1,000,000 |
| 11 | | shall go to the Workforce, Technology, and Economic Development |
| 12 | | Fund and $1,000,000 to the Public Utility Fund. |
| 13 | | (yyy) (Blank). In addition to any other transfers that may |
| 14 | | be provided for by law, on and after July 1, 2011 and until May |
| 15 | | 1, 2012, at the direction of and upon notification from the |
| 16 | | Governor, the State Comptroller shall direct and the State |
| 17 | | Treasurer shall transfer amounts not exceeding a total of |
| 18 | | $80,000,000 from the General Revenue Fund to the Tobacco |
| 19 | | Settlement Recovery Fund. Any amounts so transferred shall be |
| 20 | | retransferred by the State Comptroller and the State Treasurer |
| 21 | | from the Tobacco Settlement Recovery Fund to the General |
| 22 | | Revenue Fund at the direction of and upon notification from the |
| 23 | | Governor, but in any event on or before June 30, 2012. |
| 24 | | (zzz) (Blank). In addition to any other transfers that may |
| 25 | | be provided for by law, on July 1, 2011, or as soon thereafter |
| 26 | | as practical, the State Comptroller shall direct and the State |
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| 1 | | Treasurer shall transfer the sum of $1,000,000 from the General |
| 2 | | Revenue Fund to the Illinois Veterans Assistance Fund. |
| 3 | | (aaaa) (Blank). In addition to any other transfers that may |
| 4 | | be provided for by law, on July 1, 2011, or as soon thereafter |
| 5 | | as practical, the State Comptroller shall direct and the State |
| 6 | | Treasurer shall transfer the sum of $8,000,000 from the General |
| 7 | | Revenue Fund to the Presidential Library and Museum Operating |
| 8 | | Fund. |
| 9 | | (bbbb) (Blank). In addition to any other transfers that may |
| 10 | | be provided for by law, on July 1, 2011, or as soon thereafter |
| 11 | | as practical, the State Comptroller shall direct and the State |
| 12 | | Treasurer shall transfer the sum of $1,400,000 from the General |
| 13 | | Revenue Fund to the Violence Prevention Fund. |
| 14 | | (cccc) (Blank). In addition to any other transfers that may |
| 15 | | be provided for by law, on July 1, 2011, or as soon thereafter |
| 16 | | as practical, the State Comptroller shall direct and the State |
| 17 | | Treasurer shall transfer the sum of $14,100,000 from the |
| 18 | | General Revenue Fund to the State Garage Revolving Fund. |
| 19 | | (dddd) (Blank). In addition to any other transfers that may |
| 20 | | be provided for by law, on July 1, 2011, or as soon thereafter |
| 21 | | as practical, the State Comptroller shall direct and the State |
| 22 | | Treasurer shall transfer the sum of $4,000,000 from the General |
| 23 | | Revenue Fund to the Digital Divide Elimination Fund. |
| 24 | | (eeee) (Blank). In addition to any other transfers that may |
| 25 | | be provided for by law, on July 1, 2011, or as soon thereafter |
| 26 | | as practical, the State Comptroller shall direct and the State |
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| 1 | | Treasurer shall transfer the sum of $500,000 from the General |
| 2 | | Revenue Fund to the Senior Citizens Real Estate Deferred Tax |
| 3 | | Revolving Fund. |
| 4 | | (Source: P.A. 99-933, eff. 1-27-17; 100-23, eff. 7-6-17; |
| 5 | | 100-201, eff. 8-18-17; 100-863, eff. 8-14-18.)
|
| 6 | | (30 ILCS 105/8g-1) |
| 7 | | Sec. 8g-1. Fund transfers. |
| 8 | | (a) (Blank).
|
| 9 | | (b) (Blank). |
| 10 | | (c) (Blank). |
| 11 | | (d) (Blank). |
| 12 | | (e) (Blank). |
| 13 | | (f) (Blank). |
| 14 | | (g) (Blank). |
| 15 | | (h) (Blank). |
| 16 | | (i) (Blank). |
| 17 | | (j) (Blank). |
| 18 | | (k) (Blank). In addition to any other transfers that may be |
| 19 | | provided for by law, on July 1, 2017, or as soon thereafter as |
| 20 | | practical, the State Comptroller shall direct and the State |
| 21 | | Treasurer shall transfer the sum of $500,000 from the General |
| 22 | | Revenue Fund to the Grant Accountability and Transparency Fund. |
| 23 | | (l) (Blank). In addition to any other transfers that may be |
| 24 | | provided for by law, on July 1, 2018, or as soon thereafter as |
| 25 | | practical, the State Comptroller shall direct and the State |
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| 1 | | Treasurer shall transfer the sum of $800,000 from the General |
| 2 | | Revenue Fund to the Grant Accountability and Transparency Fund. |
| 3 | | (m) (Blank). In addition to any other transfers that may be |
| 4 | | provided for by law, on July 1, 2018, or as soon thereafter as |
| 5 | | practical, the State Comptroller shall direct and the State |
| 6 | | Treasurer shall transfer the sum of $650,000 from the Capital |
| 7 | | Development Board Contributory Trust Fund to the Facility |
| 8 | | Management Revolving Fund. |
| 9 | | (m) In addition to any other transfers that may be provided |
| 10 | | for by law, on July 1, 2018, or as soon thereafter as |
| 11 | | practical, the State Comptroller shall direct and the State |
| 12 | | Treasurer shall transfer the sum of $2,750,000 from the Capital |
| 13 | | Development Board Contributory Trust Fund to the U.S. |
| 14 | | Environmental Protection Fund. |
| 15 | | (n) In addition to any other transfers that may be provided |
| 16 | | for by law, on July 1, 2019, or as soon thereafter as |
| 17 | | practical, the State Comptroller shall direct and the State |
| 18 | | Treasurer shall transfer the sum of $800,000 from the General |
| 19 | | Revenue Fund to the Grant Accountability and Transparency Fund. |
| 20 | | (o) In addition to any other transfers that may be provided |
| 21 | | for by law, on July 1, 2019, or as soon thereafter as |
| 22 | | practical, the State Comptroller shall direct and the State |
| 23 | | Treasurer shall transfer the sum of $60,000,000 from the |
| 24 | | Tourism Promotion Fund to the General Revenue Fund. |
| 25 | | (p) In addition to any other transfers that may be provided |
| 26 | | for by law, on July 1, 2019, or as soon thereafter as |
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| 1 | | practical, the State Comptroller shall direct and the State |
| 2 | | Treasurer shall transfer amounts from the State Police |
| 3 | | Whistleblower Reward and Protection Fund to the designated fund |
| 4 | | not exceeding the following amount: |
| 5 | | Firearm Dealer License Certification Fund......$5,000,000 |
| 6 | | (q) In addition to any other transfers that may be provided |
| 7 | | for by law, on July 1, 2019, or as soon thereafter as |
| 8 | | practical, the State Comptroller shall direct and the State |
| 9 | | Treasurer shall transfer the sum of $500,000 from the General |
| 10 | | Revenue Fund to the Governor's Administrative Fund. |
| 11 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 12 | | (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
|
| 13 | | Sec. 13.2. Transfers among line item appropriations. |
| 14 | | (a) Transfers among line item appropriations from the same
|
| 15 | | treasury fund for the objects specified in this Section may be |
| 16 | | made in
the manner provided in this Section when the balance |
| 17 | | remaining in one or
more such line item appropriations is |
| 18 | | insufficient for the purpose for
which the appropriation was |
| 19 | | made. |
| 20 | | (a-1) No transfers may be made from one
agency to another |
| 21 | | agency, nor may transfers be made from one institution
of |
| 22 | | higher education to another institution of higher education |
| 23 | | except as provided by subsection (a-4).
|
| 24 | | (a-2) Except as otherwise provided in this Section, |
| 25 | | transfers may be made only among the objects of expenditure |
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| 1 | | enumerated
in this Section, except that no funds may be |
| 2 | | transferred from any
appropriation for personal services, from |
| 3 | | any appropriation for State
contributions to the State |
| 4 | | Employees' Retirement System, from any
separate appropriation |
| 5 | | for employee retirement contributions paid by the
employer, nor |
| 6 | | from any appropriation for State contribution for
employee |
| 7 | | group insurance. During State fiscal year 2005, an agency may |
| 8 | | transfer amounts among its appropriations within the same |
| 9 | | treasury fund for personal services, employee retirement |
| 10 | | contributions paid by employer, and State Contributions to |
| 11 | | retirement systems; notwithstanding and in addition to the |
| 12 | | transfers authorized in subsection (c) of this Section, the |
| 13 | | fiscal year 2005 transfers authorized in this sentence may be |
| 14 | | made in an amount not to exceed 2% of the aggregate amount |
| 15 | | appropriated to an agency within the same treasury fund. During |
| 16 | | State fiscal year 2007, the Departments of Children and Family |
| 17 | | Services, Corrections, Human Services, and Juvenile Justice |
| 18 | | may transfer amounts among their respective appropriations |
| 19 | | within the same treasury fund for personal services, employee |
| 20 | | retirement contributions paid by employer, and State |
| 21 | | contributions to retirement systems. During State fiscal year |
| 22 | | 2010, the Department of Transportation may transfer amounts |
| 23 | | among their respective appropriations within the same treasury |
| 24 | | fund for personal services, employee retirement contributions |
| 25 | | paid by employer, and State contributions to retirement |
| 26 | | systems. During State fiscal years 2010 and 2014 only, an |
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| 1 | | agency may transfer amounts among its respective |
| 2 | | appropriations within the same treasury fund for personal |
| 3 | | services, employee retirement contributions paid by employer, |
| 4 | | and State contributions to retirement systems. |
| 5 | | Notwithstanding, and in addition to, the transfers authorized |
| 6 | | in subsection (c) of this Section, these transfers may be made |
| 7 | | in an amount not to exceed 2% of the aggregate amount |
| 8 | | appropriated to an agency within the same treasury fund.
|
| 9 | | (a-2.5) (Blank). During State fiscal year 2015 only, the |
| 10 | | State's Attorneys Appellate Prosecutor may transfer amounts |
| 11 | | among its respective appropriations contained in operational |
| 12 | | line items within the same treasury fund. Notwithstanding, and |
| 13 | | in addition to, the transfers authorized in subsection (c) of |
| 14 | | this Section, these transfers may be made in an amount not to |
| 15 | | exceed 4% of the aggregate amount appropriated to the State's |
| 16 | | Attorneys Appellate Prosecutor within the same treasury fund. |
| 17 | | (a-3) Further, if an agency receives a separate
|
| 18 | | appropriation for employee retirement contributions paid by |
| 19 | | the employer,
any transfer by that agency into an appropriation |
| 20 | | for personal services
must be accompanied by a corresponding |
| 21 | | transfer into the appropriation for
employee retirement |
| 22 | | contributions paid by the employer, in an amount
sufficient to |
| 23 | | meet the employer share of the employee contributions
required |
| 24 | | to be remitted to the retirement system. |
| 25 | | (a-4) Long-Term Care Rebalancing. The Governor may |
| 26 | | designate amounts set aside for institutional services |
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| 1 | | appropriated from the General Revenue Fund or any other State |
| 2 | | fund that receives monies for long-term care services to be |
| 3 | | transferred to all State agencies responsible for the |
| 4 | | administration of community-based long-term care programs, |
| 5 | | including, but not limited to, community-based long-term care |
| 6 | | programs administered by the Department of Healthcare and |
| 7 | | Family Services, the Department of Human Services, and the |
| 8 | | Department on Aging, provided that the Director of Healthcare |
| 9 | | and Family Services first certifies that the amounts being |
| 10 | | transferred are necessary for the purpose of assisting persons |
| 11 | | in or at risk of being in institutional care to transition to |
| 12 | | community-based settings, including the financial data needed |
| 13 | | to prove the need for the transfer of funds. The total amounts |
| 14 | | transferred shall not exceed 4% in total of the amounts |
| 15 | | appropriated from the General Revenue Fund or any other State |
| 16 | | fund that receives monies for long-term care services for each |
| 17 | | fiscal year. A notice of the fund transfer must be made to the |
| 18 | | General Assembly and posted at a minimum on the Department of |
| 19 | | Healthcare and Family Services website, the Governor's Office |
| 20 | | of Management and Budget website, and any other website the |
| 21 | | Governor sees fit. These postings shall serve as notice to the |
| 22 | | General Assembly of the amounts to be transferred. Notice shall |
| 23 | | be given at least 30 days prior to transfer. |
| 24 | | (b) In addition to the general transfer authority provided |
| 25 | | under
subsection (c), the following agencies have the specific |
| 26 | | transfer authority
granted in this subsection: |
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| 1 | | The Department of Healthcare and Family Services is |
| 2 | | authorized to make transfers
representing savings attributable |
| 3 | | to not increasing grants due to the
births of additional |
| 4 | | children from line items for payments of cash grants to
line |
| 5 | | items for payments for employment and social services for the |
| 6 | | purposes
outlined in subsection (f) of Section 4-2 of the |
| 7 | | Illinois Public Aid Code. |
| 8 | | The Department of Children and Family Services is |
| 9 | | authorized to make
transfers not exceeding 2% of the aggregate |
| 10 | | amount appropriated to it within
the same treasury fund for the |
| 11 | | following line items among these same line
items: Foster Home |
| 12 | | and Specialized Foster Care and Prevention, Institutions
and |
| 13 | | Group Homes and Prevention, and Purchase of Adoption and |
| 14 | | Guardianship
Services. |
| 15 | | The Department on Aging is authorized to make transfers not
|
| 16 | | exceeding 2% of the aggregate amount appropriated to it within |
| 17 | | the same
treasury fund for the following Community Care Program |
| 18 | | line items among these
same line items: purchase of services |
| 19 | | covered by the Community Care Program and Comprehensive Case |
| 20 | | Coordination. |
| 21 | | The State Treasurer is authorized to make transfers among |
| 22 | | line item
appropriations
from the Capital Litigation Trust |
| 23 | | Fund, with respect to costs incurred in
fiscal years 2002 and |
| 24 | | 2003 only, when the balance remaining in one or
more such
line |
| 25 | | item appropriations is insufficient for the purpose for which |
| 26 | | the
appropriation was
made, provided that no such transfer may |
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| 1 | | be made unless the amount transferred
is no
longer required for |
| 2 | | the purpose for which that appropriation was made. |
| 3 | | The State Board of Education is authorized to make |
| 4 | | transfers from line item appropriations within the same |
| 5 | | treasury fund for General State Aid, General State Aid - Hold |
| 6 | | Harmless, and Evidence-Based Funding, provided that no such |
| 7 | | transfer may be made unless the amount transferred is no longer |
| 8 | | required for the purpose for which that appropriation was made, |
| 9 | | to the line item appropriation for Transitional Assistance when |
| 10 | | the balance remaining in such line item appropriation is |
| 11 | | insufficient for the purpose for which the appropriation was |
| 12 | | made. |
| 13 | | The State Board of Education is authorized to make |
| 14 | | transfers between the following line item appropriations |
| 15 | | within the same treasury fund: Disabled Student |
| 16 | | Services/Materials (Section 14-13.01 of the School Code), |
| 17 | | Disabled Student Transportation Reimbursement (Section |
| 18 | | 14-13.01 of the School Code), Disabled Student Tuition - |
| 19 | | Private Tuition (Section 14-7.02 of the School Code), |
| 20 | | Extraordinary Special Education (Section 14-7.02b of the |
| 21 | | School Code), Reimbursement for Free Lunch/Breakfast Program, |
| 22 | | Summer School Payments (Section 18-4.3 of the School Code), and |
| 23 | | Transportation - Regular/Vocational Reimbursement (Section |
| 24 | | 29-5 of the School Code). Such transfers shall be made only |
| 25 | | when the balance remaining in one or more such line item |
| 26 | | appropriations is insufficient for the purpose for which the |
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| 1 | | appropriation was made and provided that no such transfer may |
| 2 | | be made unless the amount transferred is no longer required for |
| 3 | | the purpose for which that appropriation was made. |
| 4 | | The Department of Healthcare and Family Services is |
| 5 | | authorized to make transfers not exceeding 4% of the aggregate |
| 6 | | amount appropriated to it, within the same treasury fund, among |
| 7 | | the various line items appropriated for Medical Assistance. |
| 8 | | (c) The sum of such transfers for an agency in a fiscal |
| 9 | | year shall not
exceed 2% of the aggregate amount appropriated |
| 10 | | to it within the same treasury
fund for the following objects: |
| 11 | | Personal Services; Extra Help; Student and
Inmate |
| 12 | | Compensation; State Contributions to Retirement Systems; State
|
| 13 | | Contributions to Social Security; State Contribution for |
| 14 | | Employee Group
Insurance; Contractual Services; Travel; |
| 15 | | Commodities; Printing; Equipment;
Electronic Data Processing; |
| 16 | | Operation of Automotive Equipment;
Telecommunications |
| 17 | | Services; Travel and Allowance for Committed, Paroled
and |
| 18 | | Discharged Prisoners; Library Books; Federal Matching Grants |
| 19 | | for
Student Loans; Refunds; Workers' Compensation, |
| 20 | | Occupational Disease, and
Tort Claims; Late Interest Penalties |
| 21 | | under the State Prompt Payment Act and Sections 368a and 370a |
| 22 | | of the Illinois Insurance Code; and, in appropriations to |
| 23 | | institutions of higher education,
Awards and Grants. |
| 24 | | Notwithstanding the above, any amounts appropriated for
|
| 25 | | payment of workers' compensation claims to an agency to which |
| 26 | | the authority
to evaluate, administer and pay such claims has |
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| 1 | | been delegated by the
Department of Central Management Services |
| 2 | | may be transferred to any other
expenditure object where such |
| 3 | | amounts exceed the amount necessary for the
payment of such |
| 4 | | claims. |
| 5 | | (c-1) (Blank). Special provisions for State fiscal year |
| 6 | | 2003. Notwithstanding any
other provision of this Section to |
| 7 | | the contrary, for State fiscal year 2003
only, transfers among |
| 8 | | line item appropriations to an agency from the same
treasury |
| 9 | | fund may be made provided that the sum of such transfers for an |
| 10 | | agency
in State fiscal year 2003 shall not exceed 3% of the |
| 11 | | aggregate amount
appropriated to that State agency for State |
| 12 | | fiscal year 2003 for the following
objects: personal services, |
| 13 | | except that no transfer may be approved which
reduces the |
| 14 | | aggregate appropriations for personal services within an |
| 15 | | agency;
extra help; student and inmate compensation; State
|
| 16 | | contributions to retirement systems; State contributions to |
| 17 | | social security;
State contributions for employee group |
| 18 | | insurance; contractual services; travel;
commodities; |
| 19 | | printing; equipment; electronic data processing; operation of
|
| 20 | | automotive equipment; telecommunications services; travel and |
| 21 | | allowance for
committed, paroled, and discharged prisoners; |
| 22 | | library books; federal matching
grants for student loans; |
| 23 | | refunds; workers' compensation, occupational disease,
and tort |
| 24 | | claims; and, in appropriations to institutions of higher |
| 25 | | education,
awards and grants. |
| 26 | | (c-2) (Blank). Special provisions for State fiscal year |
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| 1 | | 2005. Notwithstanding subsections (a), (a-2), and (c), for |
| 2 | | State fiscal year 2005 only, transfers may be made among any |
| 3 | | line item appropriations from the same or any other treasury |
| 4 | | fund for any objects or purposes, without limitation, when the |
| 5 | | balance remaining in one or more such line item appropriations |
| 6 | | is insufficient for the purpose for which the appropriation was |
| 7 | | made, provided that the sum of those transfers by a State |
| 8 | | agency shall not exceed 4% of the aggregate amount appropriated |
| 9 | | to that State agency for fiscal year 2005.
|
| 10 | | (c-3) (Blank). Special provisions for State fiscal year |
| 11 | | 2015. Notwithstanding any other provision of this Section, for |
| 12 | | State fiscal year 2015, transfers among line item |
| 13 | | appropriations to a State agency from the same State treasury |
| 14 | | fund may be made for operational or lump sum expenses only, |
| 15 | | provided that the sum of such transfers for a State agency in |
| 16 | | State fiscal year 2015 shall not exceed 4% of the aggregate |
| 17 | | amount appropriated to that State agency for operational or |
| 18 | | lump sum expenses for State fiscal year 2015. For the purpose |
| 19 | | of this subsection, "operational or lump sum expenses" includes |
| 20 | | the following objects: personal services; extra help; student |
| 21 | | and inmate compensation; State contributions to retirement |
| 22 | | systems; State contributions to social security; State |
| 23 | | contributions for employee group insurance; contractual |
| 24 | | services; travel; commodities; printing; equipment; electronic |
| 25 | | data processing; operation of automotive equipment; |
| 26 | | telecommunications services; travel and allowance for |
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| 1 | | committed, paroled, and discharged prisoners; library books; |
| 2 | | federal matching grants for student loans; refunds; workers' |
| 3 | | compensation, occupational disease, and tort claims; lump sum |
| 4 | | and other purposes; and lump sum operations. For the purpose of |
| 5 | | this subsection (c-3), "State agency" does not include the |
| 6 | | Attorney General, the Secretary of State, the Comptroller, the |
| 7 | | Treasurer, or the legislative or judicial branches. |
| 8 | | (c-4) (Blank). Special provisions for State fiscal year |
| 9 | | 2018. Notwithstanding any other provision of this Section, for |
| 10 | | State fiscal year 2018, transfers among line item |
| 11 | | appropriations to a State agency from the same State treasury |
| 12 | | fund may be made for operational or lump sum expenses only, |
| 13 | | provided that the sum of such transfers for a State agency in |
| 14 | | State fiscal year 2018 shall not exceed 4% of the aggregate |
| 15 | | amount appropriated to that State agency for operational or |
| 16 | | lump sum expenses for State fiscal year 2018. For the purpose |
| 17 | | of this subsection (c-4), "operational or lump sum expenses" |
| 18 | | includes the following objects: personal services; extra help; |
| 19 | | student and inmate compensation; State contributions to |
| 20 | | retirement systems; State contributions to social security; |
| 21 | | State contributions for employee group insurance; contractual |
| 22 | | services; travel; commodities; printing; equipment; electronic |
| 23 | | data processing; operation of automotive equipment; |
| 24 | | telecommunications services; travel and allowance for |
| 25 | | committed, paroled, and discharged prisoners; library books; |
| 26 | | federal matching grants for student loans; refunds; workers' |
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| 1 | | compensation, occupational disease, and tort claims; lump sum |
| 2 | | and other purposes; and lump sum operations. For the purpose of |
| 3 | | this subsection (c-4), "State agency" does not include the |
| 4 | | Attorney General, the Secretary of State, the Comptroller, the |
| 5 | | Treasurer, or the legislative or judicial branches. |
| 6 | | (c-5) Special provisions for State fiscal year 2019. |
| 7 | | Notwithstanding any other provision of this Section, for State |
| 8 | | fiscal year 2019, transfers among line item appropriations to a |
| 9 | | State agency from the same State treasury fund may be made for |
| 10 | | operational or lump sum expenses only, provided that the sum of |
| 11 | | such transfers for a State agency in State fiscal year 2019 |
| 12 | | shall not exceed 4% of the aggregate amount appropriated to |
| 13 | | that State agency for operational or lump sum expenses for |
| 14 | | State fiscal year 2019. For the purpose of this subsection |
| 15 | | (c-5), "operational or lump sum expenses" includes the |
| 16 | | following objects: personal services; extra help; student and |
| 17 | | inmate compensation; State contributions to retirement |
| 18 | | systems; State contributions to social security; State |
| 19 | | contributions for employee group insurance; contractual |
| 20 | | services; travel; commodities; printing; equipment; electronic |
| 21 | | data processing; operation of automotive equipment; |
| 22 | | telecommunications services; travel and allowance for |
| 23 | | committed, paroled, and discharged prisoners; library books; |
| 24 | | federal matching grants for student loans; refunds; workers' |
| 25 | | compensation, occupational disease, and tort claims; lump sum |
| 26 | | and other purposes; and lump sum operations. For the purpose of |
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| 1 | | this subsection (c-5), "State agency" does not include the |
| 2 | | Attorney General, the Secretary of State, the Comptroller, the |
| 3 | | Treasurer, or the legislative or judicial branches. |
| 4 | | (c-6) Special provisions for State fiscal year 2020. |
| 5 | | Notwithstanding any other provision of this Section, for State |
| 6 | | fiscal year 2020, transfers among line item appropriations to a |
| 7 | | State agency from the same State treasury fund may be made for |
| 8 | | operational or lump sum expenses only, provided that the sum of |
| 9 | | such transfers for a State agency in State fiscal year 2020 |
| 10 | | shall not exceed 4% of the aggregate amount appropriated to |
| 11 | | that State agency for operational or lump sum expenses for |
| 12 | | State fiscal year 2020. For the purpose of this subsection |
| 13 | | (c-6), "operational or lump sum expenses" includes the |
| 14 | | following objects: personal services; extra help; student and |
| 15 | | inmate compensation; State contributions to retirement |
| 16 | | systems; State contributions to social security; State |
| 17 | | contributions for employee group insurance; contractual |
| 18 | | services; travel; commodities; printing; equipment; electronic |
| 19 | | data processing; operation of automotive equipment; |
| 20 | | telecommunications services; travel and allowance for |
| 21 | | committed, paroled, and discharged prisoners; library books; |
| 22 | | federal matching grants for student loans; refunds; workers' |
| 23 | | compensation, occupational disease, and tort claims; Late |
| 24 | | Interest Penalties under the State Prompt Payment Act and |
| 25 | | Sections 368a and 370a of the Illinois Insurance Code; lump sum |
| 26 | | and other purposes; and lump sum operations. For the purpose of |
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| 1 | | this subsection (c-6), "State agency" does not include the |
| 2 | | Attorney General, the Secretary of State, the Comptroller, the |
| 3 | | Treasurer, or the judicial or legislative branches. |
| 4 | | (d) Transfers among appropriations made to agencies of the |
| 5 | | Legislative
and Judicial departments and to the |
| 6 | | constitutionally elected officers in the
Executive branch |
| 7 | | require the approval of the officer authorized in Section 10
of |
| 8 | | this Act to approve and certify vouchers. Transfers among |
| 9 | | appropriations
made to the University of Illinois, Southern |
| 10 | | Illinois University, Chicago State
University, Eastern |
| 11 | | Illinois University, Governors State University, Illinois
|
| 12 | | State University, Northeastern Illinois University, Northern |
| 13 | | Illinois
University, Western Illinois University, the Illinois |
| 14 | | Mathematics and Science
Academy and the Board of Higher |
| 15 | | Education require the approval of the Board of
Higher Education |
| 16 | | and the Governor. Transfers among appropriations to all other
|
| 17 | | agencies require the approval of the Governor. |
| 18 | | The officer responsible for approval shall certify that the
|
| 19 | | transfer is necessary to carry out the programs and purposes |
| 20 | | for which
the appropriations were made by the General Assembly |
| 21 | | and shall transmit
to the State Comptroller a certified copy of |
| 22 | | the approval which shall
set forth the specific amounts |
| 23 | | transferred so that the Comptroller may
change his records |
| 24 | | accordingly. The Comptroller shall furnish the
Governor with |
| 25 | | information copies of all transfers approved for agencies
of |
| 26 | | the Legislative and Judicial departments and transfers |
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| 1 | | approved by
the constitutionally elected officials of the |
| 2 | | Executive branch other
than the Governor, showing the amounts |
| 3 | | transferred and indicating the
dates such changes were entered |
| 4 | | on the Comptroller's records. |
| 5 | | (e) The State Board of Education, in consultation with the |
| 6 | | State Comptroller, may transfer line item appropriations for |
| 7 | | General State Aid or Evidence-Based Funding among between the |
| 8 | | Common School Fund and the Education Assistance Fund, and, for |
| 9 | | State fiscal year 2020, the Fund for the Advancement of |
| 10 | | Education. With the advice and consent of the Governor's Office |
| 11 | | of Management and Budget, the State Board of Education, in |
| 12 | | consultation with the State Comptroller, may transfer line item |
| 13 | | appropriations between the General Revenue Fund and the |
| 14 | | Education Assistance Fund for the following programs: |
| 15 | | (1) Disabled Student Personnel Reimbursement (Section |
| 16 | | 14-13.01 of the School Code); |
| 17 | | (2) Disabled Student Transportation Reimbursement |
| 18 | | (subsection (b) of Section 14-13.01 of the School Code); |
| 19 | | (3) Disabled Student Tuition - Private Tuition |
| 20 | | (Section 14-7.02 of the School Code); |
| 21 | | (4) Extraordinary Special Education (Section 14-7.02b |
| 22 | | of the School Code); |
| 23 | | (5) Reimbursement for Free Lunch/Breakfast Programs; |
| 24 | | (6) Summer School Payments (Section 18-4.3 of the |
| 25 | | School Code); |
| 26 | | (7) Transportation - Regular/Vocational Reimbursement |
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| 1 | | (Section 29-5 of the School Code); |
| 2 | | (8) Regular Education Reimbursement (Section 18-3 of |
| 3 | | the School Code); and |
| 4 | | (9) Special Education Reimbursement (Section 14-7.03 |
| 5 | | of the School Code). |
| 6 | | (f) For State fiscal year 2020 only, the Department on |
| 7 | | Aging, in consultation with the State Comptroller, with the |
| 8 | | advice and consent of the Governor's Office of Management and |
| 9 | | Budget, may transfer line item appropriations for purchase of |
| 10 | | services covered by the Community Care Program between the |
| 11 | | General Revenue Fund and the Commitment to Human Services Fund. |
| 12 | | (Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465, |
| 13 | | eff. 8-31-17; 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; |
| 14 | | 100-1064, eff. 8-24-18; revised 10-9-18.)
|
| 15 | | (30 ILCS 105/25) (from Ch. 127, par. 161)
|
| 16 | | Sec. 25. Fiscal year limitations.
|
| 17 | | (a) All appropriations shall be
available for expenditure |
| 18 | | for the fiscal year or for a lesser period if the
Act making |
| 19 | | that appropriation so specifies. A deficiency or emergency
|
| 20 | | appropriation shall be available for expenditure only through |
| 21 | | June 30 of
the year when the Act making that appropriation is |
| 22 | | enacted unless that Act
otherwise provides.
|
| 23 | | (b) Outstanding liabilities as of June 30, payable from |
| 24 | | appropriations
which have otherwise expired, may be paid out of |
| 25 | | the expiring
appropriations during the 2-month period ending at |
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| 1 | | the
close of business on August 31. Any service involving
|
| 2 | | professional or artistic skills or any personal services by an |
| 3 | | employee whose
compensation is subject to income tax |
| 4 | | withholding must be performed as of June
30 of the fiscal year |
| 5 | | in order to be considered an "outstanding liability as of
June |
| 6 | | 30" that is thereby eligible for payment out of the expiring
|
| 7 | | appropriation.
|
| 8 | | (b-1) However, payment of tuition reimbursement claims |
| 9 | | under Section 14-7.03 or
18-3 of the School Code may be made by |
| 10 | | the State Board of Education from its
appropriations for those |
| 11 | | respective purposes for any fiscal year, even though
the claims |
| 12 | | reimbursed by the payment may be claims attributable to a prior
|
| 13 | | fiscal year, and payments may be made at the direction of the |
| 14 | | State
Superintendent of Education from the fund from which the |
| 15 | | appropriation is made
without regard to any fiscal year |
| 16 | | limitations, except as required by subsection (j) of this |
| 17 | | Section. Beginning on June 30, 2021, payment of tuition |
| 18 | | reimbursement claims under Section 14-7.03 or 18-3 of the |
| 19 | | School Code as of June 30, payable from appropriations that |
| 20 | | have otherwise expired, may be paid out of the expiring |
| 21 | | appropriation during the 4-month period ending at the close of |
| 22 | | business on October 31.
|
| 23 | | (b-2) (Blank). All outstanding liabilities as of June 30, |
| 24 | | 2010, payable from appropriations that would otherwise expire |
| 25 | | at the conclusion of the lapse period for fiscal year 2010, and |
| 26 | | interest penalties payable on those liabilities under the State |
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| 1 | | Prompt Payment Act, may be paid out of the expiring |
| 2 | | appropriations until December 31, 2010, without regard to the |
| 3 | | fiscal year in which the payment is made, as long as vouchers |
| 4 | | for the liabilities are received by the Comptroller no later |
| 5 | | than August 31, 2010. |
| 6 | | (b-2.5) (Blank). All outstanding liabilities as of June 30, |
| 7 | | 2011, payable from appropriations that would otherwise expire |
| 8 | | at the conclusion of the lapse period for fiscal year 2011, and |
| 9 | | interest penalties payable on those liabilities under the State |
| 10 | | Prompt Payment Act, may be paid out of the expiring |
| 11 | | appropriations until December 31, 2011, without regard to the |
| 12 | | fiscal year in which the payment is made, as long as vouchers |
| 13 | | for the liabilities are received by the Comptroller no later |
| 14 | | than August 31, 2011. |
| 15 | | (b-2.6) (Blank). All outstanding liabilities as of June 30, |
| 16 | | 2012, payable from appropriations that would otherwise expire |
| 17 | | at the conclusion of the lapse period for fiscal year 2012, and |
| 18 | | interest penalties payable on those liabilities under the State |
| 19 | | Prompt Payment Act, may be paid out of the expiring |
| 20 | | appropriations until December 31, 2012, without regard to the |
| 21 | | fiscal year in which the payment is made, as long as vouchers |
| 22 | | for the liabilities are received by the Comptroller no later |
| 23 | | than August 31, 2012. |
| 24 | | (b-2.6a) (Blank). All outstanding liabilities as of June |
| 25 | | 30, 2017, payable from appropriations that would otherwise |
| 26 | | expire at the conclusion of the lapse period for fiscal year |
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| 1 | | 2017, and interest penalties payable on those liabilities under |
| 2 | | the State Prompt Payment Act, may be paid out of the expiring |
| 3 | | appropriations until December 31, 2017, without regard to the |
| 4 | | fiscal year in which the payment is made, as long as vouchers |
| 5 | | for the liabilities are received by the Comptroller no later |
| 6 | | than September 30, 2017. |
| 7 | | (b-2.6b) (Blank). All outstanding liabilities as of June |
| 8 | | 30, 2018, payable from appropriations that would otherwise |
| 9 | | expire at the conclusion of the lapse period for fiscal year |
| 10 | | 2018, and interest penalties payable on those liabilities under |
| 11 | | the State Prompt Payment Act, may be paid out of the expiring |
| 12 | | appropriations until December 31, 2018, without regard to the |
| 13 | | fiscal year in which the payment is made, as long as vouchers |
| 14 | | for the liabilities are received by the Comptroller no later |
| 15 | | than October 31, 2018. |
| 16 | | (b-2.6c) All outstanding liabilities as of June 30, 2019, |
| 17 | | payable from appropriations that would otherwise expire at the |
| 18 | | conclusion of the lapse period for fiscal year 2019, and |
| 19 | | interest penalties payable on those liabilities under the State |
| 20 | | Prompt Payment Act, may be paid out of the expiring |
| 21 | | appropriations until December 31, 2019, without regard to the |
| 22 | | fiscal year in which the payment is made, as long as vouchers |
| 23 | | for the liabilities are received by the Comptroller no later |
| 24 | | than October 31, 2019. |
| 25 | | (b-2.7) For fiscal years 2012, 2013, and 2014, 2018, 2019, |
| 26 | | and 2020, interest penalties payable under the State Prompt |
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| 1 | | Payment Act associated with a voucher for which payment is |
| 2 | | issued after June 30 may be paid out of the next fiscal year's |
| 3 | | appropriation. The future year appropriation must be for the |
| 4 | | same purpose and from the same fund as the original payment. An |
| 5 | | interest penalty voucher submitted against a future year |
| 6 | | appropriation must be submitted within 60 days after the |
| 7 | | issuance of the associated voucher, except that, for fiscal |
| 8 | | year 2018 only, an interest penalty voucher submitted against a |
| 9 | | future year appropriation must be submitted within 60 days of |
| 10 | | the effective date of this amendatory Act of the 101st General |
| 11 | | Assembly. The and the Comptroller must issue the interest |
| 12 | | payment within 60 days after acceptance of the interest |
| 13 | | voucher. |
| 14 | | (b-3) Medical payments may be made by the Department of |
| 15 | | Veterans' Affairs from
its
appropriations for those purposes |
| 16 | | for any fiscal year, without regard to the
fact that the |
| 17 | | medical services being compensated for by such payment may have
|
| 18 | | been rendered in a prior fiscal year, except as required by |
| 19 | | subsection (j) of this Section. Beginning on June 30, 2021, |
| 20 | | medical payments payable from appropriations that have |
| 21 | | otherwise expired may be paid out of the expiring appropriation |
| 22 | | during the 4-month period ending at the close of business on |
| 23 | | October 31.
|
| 24 | | (b-4) Medical payments and child care
payments may be made |
| 25 | | by the Department of
Human Services (as successor to the |
| 26 | | Department of Public Aid) from
appropriations for those |
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| 1 | | purposes for any fiscal year,
without regard to the fact that |
| 2 | | the medical or child care services being
compensated for by |
| 3 | | such payment may have been rendered in a prior fiscal
year; and |
| 4 | | payments may be made at the direction of the Department of
|
| 5 | | Healthcare and Family Services (or successor agency) from the |
| 6 | | Health Insurance Reserve Fund without regard to any fiscal
year |
| 7 | | limitations, except as required by subsection (j) of this |
| 8 | | Section. Beginning on June 30, 2021, medical and child care |
| 9 | | payments made by the Department of Human Services and payments |
| 10 | | made at the discretion of the Department of Healthcare and |
| 11 | | Family Services (or successor agency) from the Health Insurance |
| 12 | | Reserve Fund and payable from appropriations that have |
| 13 | | otherwise expired may be paid out of the expiring appropriation |
| 14 | | during the 4-month period ending at the close of business on |
| 15 | | October 31.
|
| 16 | | (b-5) Medical payments may be made by the Department of |
| 17 | | Human Services from its appropriations relating to substance |
| 18 | | abuse treatment services for any fiscal year, without regard to |
| 19 | | the fact that the medical services being compensated for by |
| 20 | | such payment may have been rendered in a prior fiscal year, |
| 21 | | provided the payments are made on a fee-for-service basis |
| 22 | | consistent with requirements established for Medicaid |
| 23 | | reimbursement by the Department of Healthcare and Family |
| 24 | | Services, except as required by subsection (j) of this Section. |
| 25 | | Beginning on June 30, 2021, medical payments made by the |
| 26 | | Department of Human Services relating to substance abuse |
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| 1 | | treatment services payable from appropriations that have |
| 2 | | otherwise expired may be paid out of the expiring appropriation |
| 3 | | during the 4-month period ending at the close of business on |
| 4 | | October 31. |
| 5 | | (b-6) Additionally, payments may be made by the Department |
| 6 | | of Human Services from
its appropriations, or any other State |
| 7 | | agency from its appropriations with
the approval of the |
| 8 | | Department of Human Services, from the Immigration Reform
and |
| 9 | | Control Fund for purposes authorized pursuant to the |
| 10 | | Immigration Reform
and Control Act of 1986, without regard to |
| 11 | | any fiscal year limitations, except as required by subsection |
| 12 | | (j) of this Section. Beginning on June 30, 2021, payments made |
| 13 | | by the Department of Human Services from the Immigration Reform |
| 14 | | and Control Fund for purposes authorized pursuant to the |
| 15 | | Immigration Reform and Control Act of 1986 payable from |
| 16 | | appropriations that have otherwise expired may be paid out of |
| 17 | | the expiring appropriation during the 4-month period ending at |
| 18 | | the close of business on October 31.
|
| 19 | | (b-7) Payments may be made in accordance with a plan |
| 20 | | authorized by paragraph (11) or (12) of Section 405-105 of the |
| 21 | | Department of Central Management Services Law from |
| 22 | | appropriations for those payments without regard to fiscal year |
| 23 | | limitations. |
| 24 | | (b-8) Reimbursements to eligible airport sponsors for the |
| 25 | | construction or upgrading of Automated Weather Observation |
| 26 | | Systems may be made by the Department of Transportation from |
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| 1 | | appropriations for those purposes for any fiscal year, without |
| 2 | | regard to the fact that the qualification or obligation may |
| 3 | | have occurred in a prior fiscal year, provided that at the time |
| 4 | | the expenditure was made the project had been approved by the |
| 5 | | Department of Transportation prior to June 1, 2012 and, as a |
| 6 | | result of recent changes in federal funding formulas, can no |
| 7 | | longer receive federal reimbursement. |
| 8 | | (b-9) (Blank). Medical payments not exceeding $150,000,000 |
| 9 | | may be made by the Department on Aging from its appropriations |
| 10 | | relating to the Community Care Program for fiscal year 2014, |
| 11 | | without regard to the fact that the medical services being |
| 12 | | compensated for by such payment may have been rendered in a |
| 13 | | prior fiscal year, provided the payments are made on a |
| 14 | | fee-for-service basis consistent with requirements established |
| 15 | | for Medicaid reimbursement by the Department of Healthcare and |
| 16 | | Family Services, except as required by subsection (j) of this |
| 17 | | Section. |
| 18 | | (c) Further, payments may be made by the Department of |
| 19 | | Public Health and the
Department of Human Services (acting as |
| 20 | | successor to the Department of Public
Health under the |
| 21 | | Department of Human Services Act)
from their respective |
| 22 | | appropriations for grants for medical care to or on
behalf of |
| 23 | | premature and high-mortality risk infants and their mothers and
|
| 24 | | for grants for supplemental food supplies provided under the |
| 25 | | United States
Department of Agriculture Women, Infants and |
| 26 | | Children Nutrition Program,
for any fiscal year without regard |
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| 1 | | to the fact that the services being
compensated for by such |
| 2 | | payment may have been rendered in a prior fiscal year, except |
| 3 | | as required by subsection (j) of this Section. Beginning on |
| 4 | | June 30, 2021, payments made by the Department of Public Health |
| 5 | | and the Department of Human Services from their respective |
| 6 | | appropriations for grants for medical care to or on behalf of |
| 7 | | premature and high-mortality risk infants and their mothers and |
| 8 | | for grants for supplemental food supplies provided under the |
| 9 | | United States Department of Agriculture Women, Infants and |
| 10 | | Children Nutrition Program payable from appropriations that |
| 11 | | have otherwise expired may be paid out of the expiring |
| 12 | | appropriations during the 4-month period ending at the close of |
| 13 | | business on October 31.
|
| 14 | | (d) The Department of Public Health and the Department of |
| 15 | | Human Services
(acting as successor to the Department of Public |
| 16 | | Health under the Department of
Human Services Act) shall each |
| 17 | | annually submit to the State Comptroller, Senate
President, |
| 18 | | Senate
Minority Leader, Speaker of the House, House Minority |
| 19 | | Leader, and the
respective Chairmen and Minority Spokesmen of |
| 20 | | the
Appropriations Committees of the Senate and the House, on |
| 21 | | or before
December 31, a report of fiscal year funds used to |
| 22 | | pay for services
provided in any prior fiscal year. This report |
| 23 | | shall document by program or
service category those |
| 24 | | expenditures from the most recently completed fiscal
year used |
| 25 | | to pay for services provided in prior fiscal years.
|
| 26 | | (e) The Department of Healthcare and Family Services, the |
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| 1 | | Department of Human Services
(acting as successor to the |
| 2 | | Department of Public Aid), and the Department of Human Services |
| 3 | | making fee-for-service payments relating to substance abuse |
| 4 | | treatment services provided during a previous fiscal year shall |
| 5 | | each annually
submit to the State
Comptroller, Senate |
| 6 | | President, Senate Minority Leader, Speaker of the House,
House |
| 7 | | Minority Leader, the respective Chairmen and Minority |
| 8 | | Spokesmen of the
Appropriations Committees of the Senate and |
| 9 | | the House, on or before November
30, a report that shall |
| 10 | | document by program or service category those
expenditures from |
| 11 | | the most recently completed fiscal year used to pay for (i)
|
| 12 | | services provided in prior fiscal years and (ii) services for |
| 13 | | which claims were
received in prior fiscal years.
|
| 14 | | (f) The Department of Human Services (as successor to the |
| 15 | | Department of
Public Aid) shall annually submit to the State
|
| 16 | | Comptroller, Senate President, Senate Minority Leader, Speaker |
| 17 | | of the House,
House Minority Leader, and the respective |
| 18 | | Chairmen and Minority Spokesmen of
the Appropriations |
| 19 | | Committees of the Senate and the House, on or before
December |
| 20 | | 31, a report
of fiscal year funds used to pay for services |
| 21 | | (other than medical care)
provided in any prior fiscal year. |
| 22 | | This report shall document by program or
service category those |
| 23 | | expenditures from the most recently completed fiscal
year used |
| 24 | | to pay for services provided in prior fiscal years.
|
| 25 | | (g) In addition, each annual report required to be |
| 26 | | submitted by the
Department of Healthcare and Family Services |
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| 1 | | under subsection (e) shall include the following
information |
| 2 | | with respect to the State's Medicaid program:
|
| 3 | | (1) Explanations of the exact causes of the variance |
| 4 | | between the previous
year's estimated and actual |
| 5 | | liabilities.
|
| 6 | | (2) Factors affecting the Department of Healthcare and |
| 7 | | Family Services' liabilities,
including but not limited to |
| 8 | | numbers of aid recipients, levels of medical
service |
| 9 | | utilization by aid recipients, and inflation in the cost of |
| 10 | | medical
services.
|
| 11 | | (3) The results of the Department's efforts to combat |
| 12 | | fraud and abuse.
|
| 13 | | (h) As provided in Section 4 of the General Assembly |
| 14 | | Compensation Act,
any utility bill for service provided to a |
| 15 | | General Assembly
member's district office for a period |
| 16 | | including portions of 2 consecutive
fiscal years may be paid |
| 17 | | from funds appropriated for such expenditure in
either fiscal |
| 18 | | year.
|
| 19 | | (i) An agency which administers a fund classified by the |
| 20 | | Comptroller as an
internal service fund may issue rules for:
|
| 21 | | (1) billing user agencies in advance for payments or |
| 22 | | authorized inter-fund transfers
based on estimated charges |
| 23 | | for goods or services;
|
| 24 | | (2) issuing credits, refunding through inter-fund |
| 25 | | transfers, or reducing future inter-fund transfers
during
|
| 26 | | the subsequent fiscal year for all user agency payments or |
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| 1 | | authorized inter-fund transfers received during the
prior |
| 2 | | fiscal year which were in excess of the final amounts owed |
| 3 | | by the user
agency for that period; and
|
| 4 | | (3) issuing catch-up billings to user agencies
during |
| 5 | | the subsequent fiscal year for amounts remaining due when |
| 6 | | payments or authorized inter-fund transfers
received from |
| 7 | | the user agency during the prior fiscal year were less than |
| 8 | | the
total amount owed for that period.
|
| 9 | | User agencies are authorized to reimburse internal service |
| 10 | | funds for catch-up
billings by vouchers drawn against their |
| 11 | | respective appropriations for the
fiscal year in which the |
| 12 | | catch-up billing was issued or by increasing an authorized |
| 13 | | inter-fund transfer during the current fiscal year. For the |
| 14 | | purposes of this Act, "inter-fund transfers" means transfers |
| 15 | | without the use of the voucher-warrant process, as authorized |
| 16 | | by Section 9.01 of the State Comptroller Act.
|
| 17 | | (i-1) Beginning on July 1, 2021, all outstanding |
| 18 | | liabilities, not payable during the 4-month lapse period as |
| 19 | | described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and |
| 20 | | (c) of this Section, that are made from appropriations for that |
| 21 | | purpose for any fiscal year, without regard to the fact that |
| 22 | | the services being compensated for by those payments may have |
| 23 | | been rendered in a prior fiscal year, are limited to only those |
| 24 | | claims that have been incurred but for which a proper bill or |
| 25 | | invoice as defined by the State Prompt Payment Act has not been |
| 26 | | received by September 30th following the end of the fiscal year |
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| 1 | | in which the service was rendered. |
| 2 | | (j) Notwithstanding any other provision of this Act, the |
| 3 | | aggregate amount of payments to be made without regard for |
| 4 | | fiscal year limitations as contained in subsections (b-1), |
| 5 | | (b-3), (b-4), (b-5), (b-6), and (c) of this Section, and |
| 6 | | determined by using Generally Accepted Accounting Principles, |
| 7 | | shall not exceed the following amounts: |
| 8 | | (1) $6,000,000,000 for outstanding liabilities related |
| 9 | | to fiscal year 2012; |
| 10 | | (2) $5,300,000,000 for outstanding liabilities related |
| 11 | | to fiscal year 2013; |
| 12 | | (3) $4,600,000,000 for outstanding liabilities related |
| 13 | | to fiscal year 2014; |
| 14 | | (4) $4,000,000,000 for outstanding liabilities related |
| 15 | | to fiscal year 2015; |
| 16 | | (5) $3,300,000,000 for outstanding liabilities related |
| 17 | | to fiscal year 2016; |
| 18 | | (6) $2,600,000,000 for outstanding liabilities related |
| 19 | | to fiscal year 2017; |
| 20 | | (7) $2,000,000,000 for outstanding liabilities related |
| 21 | | to fiscal year 2018; |
| 22 | | (8) $1,300,000,000 for outstanding liabilities related |
| 23 | | to fiscal year 2019; |
| 24 | | (9) $600,000,000 for outstanding liabilities related |
| 25 | | to fiscal year 2020; and |
| 26 | | (10) $0 for outstanding liabilities related to fiscal |
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| 1 | | year 2021 and fiscal years thereafter. |
| 2 | | (k) Department of Healthcare and Family Services Medical |
| 3 | | Assistance Payments. |
| 4 | | (1) Definition of Medical Assistance. |
| 5 | | For purposes of this subsection, the term "Medical |
| 6 | | Assistance" shall include, but not necessarily be |
| 7 | | limited to, medical programs and services authorized |
| 8 | | under Titles XIX and XXI of the Social Security Act, |
| 9 | | the Illinois Public Aid Code, the Children's Health |
| 10 | | Insurance Program Act, the Covering ALL KIDS Health |
| 11 | | Insurance Act, the Long Term Acute Care Hospital |
| 12 | | Quality Improvement Transfer Program Act, and medical |
| 13 | | care to or on behalf of persons suffering from chronic |
| 14 | | renal disease, persons suffering from hemophilia, and |
| 15 | | victims of sexual assault. |
| 16 | | (2) Limitations on Medical Assistance payments that |
| 17 | | may be paid from future fiscal year appropriations. |
| 18 | | (A) The maximum amounts of annual unpaid Medical |
| 19 | | Assistance bills received and recorded by the |
| 20 | | Department of Healthcare and Family Services on or |
| 21 | | before June 30th of a particular fiscal year |
| 22 | | attributable in aggregate to the General Revenue Fund, |
| 23 | | Healthcare Provider Relief Fund, Tobacco Settlement |
| 24 | | Recovery Fund, Long-Term Care Provider Fund, and the |
| 25 | | Drug Rebate Fund that may be paid in total by the |
| 26 | | Department from future fiscal year Medical Assistance |
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| 1 | | appropriations to those funds are:
$700,000,000 for |
| 2 | | fiscal year 2013 and $100,000,000 for fiscal year 2014 |
| 3 | | and each fiscal year thereafter. |
| 4 | | (B) Bills for Medical Assistance services rendered |
| 5 | | in a particular fiscal year, but received and recorded |
| 6 | | by the Department of Healthcare and Family Services |
| 7 | | after June 30th of that fiscal year, may be paid from |
| 8 | | either appropriations for that fiscal year or future |
| 9 | | fiscal year appropriations for Medical Assistance. |
| 10 | | Such payments shall not be subject to the requirements |
| 11 | | of subparagraph (A). |
| 12 | | (C) Medical Assistance bills received by the |
| 13 | | Department of Healthcare and Family Services in a |
| 14 | | particular fiscal year, but subject to payment amount |
| 15 | | adjustments in a future fiscal year may be paid from a |
| 16 | | future fiscal year's appropriation for Medical |
| 17 | | Assistance. Such payments shall not be subject to the |
| 18 | | requirements of subparagraph (A). |
| 19 | | (D) Medical Assistance payments made by the |
| 20 | | Department of Healthcare and Family Services from |
| 21 | | funds other than those specifically referenced in |
| 22 | | subparagraph (A) may be made from appropriations for |
| 23 | | those purposes for any fiscal year without regard to |
| 24 | | the fact that the Medical Assistance services being |
| 25 | | compensated for by such payment may have been rendered |
| 26 | | in a prior fiscal year. Such payments shall not be |
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| 1 | | subject to the requirements of subparagraph (A). |
| 2 | | (3) Extended lapse period for Department of Healthcare |
| 3 | | and Family Services Medical Assistance payments. |
| 4 | | Notwithstanding any other State law to the contrary, |
| 5 | | outstanding Department of Healthcare and Family Services |
| 6 | | Medical Assistance liabilities, as of June 30th, payable |
| 7 | | from appropriations which have otherwise expired, may be |
| 8 | | paid out of the expiring appropriations during the 6-month |
| 9 | | period ending at the close of business on December 31st. |
| 10 | | (l) The changes to this Section made by Public Act 97-691 |
| 11 | | shall be effective for payment of Medical Assistance bills |
| 12 | | incurred in fiscal year 2013 and future fiscal years. The |
| 13 | | changes to this Section made by Public Act 97-691 shall not be |
| 14 | | applied to Medical Assistance bills incurred in fiscal year |
| 15 | | 2012 or prior fiscal years. |
| 16 | | (m) The Comptroller must issue payments against |
| 17 | | outstanding liabilities that were received prior to the lapse |
| 18 | | period deadlines set forth in this Section as soon thereafter |
| 19 | | as practical, but no payment may be issued after the 4 months |
| 20 | | following the lapse period deadline without the signed |
| 21 | | authorization of the Comptroller and the Governor. |
| 22 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 23 | | Section 5-40. The Gifts and Grants to Government Act is |
| 24 | | amended by adding Section 4 as follows:
|
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| 1 | | (30 ILCS 110/4 new) |
| 2 | | Sec. 4. Governor's Grant Fund; additional purposes. In |
| 3 | | addition to any other deposits authorized by law, the |
| 4 | | Governor's Grant Fund may accept funds from any source, public |
| 5 | | or private, to be used for the purposes of such funds including |
| 6 | | administrative costs of the Governor's Office.
|
| 7 | | Section 5-45. The State Revenue Sharing Act is amended by |
| 8 | | changing Section 12 as follows:
|
| 9 | | (30 ILCS 115/12) (from Ch. 85, par. 616)
|
| 10 | | Sec. 12. Personal Property Tax Replacement Fund. There is |
| 11 | | hereby
created the Personal Property Tax Replacement Fund, a |
| 12 | | special fund in
the State Treasury into which shall be paid all |
| 13 | | revenue realized:
|
| 14 | | (a) all amounts realized from the additional personal |
| 15 | | property tax
replacement income tax imposed by subsections |
| 16 | | (c) and (d) of Section 201 of the
Illinois Income Tax Act, |
| 17 | | except for those amounts deposited into the Income Tax
|
| 18 | | Refund Fund pursuant to subsection (c) of Section 901 of |
| 19 | | the Illinois Income
Tax Act; and
|
| 20 | | (b) all amounts realized from the additional personal |
| 21 | | property replacement
invested capital taxes imposed by |
| 22 | | Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the |
| 23 | | Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities |
| 24 | | Revenue Act, and Section 3 of the Water Company Invested |
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| 1 | | Capital
Tax Act, and amounts payable to the Department of |
| 2 | | Revenue under the
Telecommunications Infrastructure |
| 3 | | Maintenance Fee Act.
|
| 4 | | As soon as may be after the end of each month, the |
| 5 | | Department of Revenue
shall certify to the Treasurer and the |
| 6 | | Comptroller the amount of all refunds
paid out of the General |
| 7 | | Revenue Fund through the preceding month on account
of |
| 8 | | overpayment of liability on taxes paid into the Personal |
| 9 | | Property Tax
Replacement Fund. Upon receipt of such |
| 10 | | certification, the Treasurer and
the Comptroller shall |
| 11 | | transfer the amount so certified from the Personal
Property Tax |
| 12 | | Replacement Fund into the General Revenue Fund.
|
| 13 | | The payments of revenue into the Personal Property Tax |
| 14 | | Replacement Fund
shall be used exclusively for distribution to |
| 15 | | taxing districts, regional offices and officials, and local |
| 16 | | officials as provided
in this Section and in the School Code, |
| 17 | | payment of the ordinary and contingent expenses of the Property |
| 18 | | Tax Appeal Board, payment of the expenses of the Department of |
| 19 | | Revenue incurred
in administering the collection and |
| 20 | | distribution of monies paid into the
Personal Property Tax |
| 21 | | Replacement Fund and transfers due to refunds to
taxpayers for |
| 22 | | overpayment of liability for taxes paid into the Personal
|
| 23 | | Property Tax Replacement Fund.
|
| 24 | | In addition, moneys in the Personal Property Tax
|
| 25 | | Replacement Fund may be used to pay any of the following: (i) |
| 26 | | salary, stipends, and additional compensation as provided by |
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| 1 | | law for chief election clerks, county clerks, and county |
| 2 | | recorders; (ii) costs associated with regional offices of |
| 3 | | education and educational service centers; (iii) |
| 4 | | reimbursements payable by the State Board of Elections under |
| 5 | | Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the |
| 6 | | Election Code; (iv) expenses of the Illinois Educational Labor |
| 7 | | Relations Board; and (v) salary, personal services, and |
| 8 | | additional compensation as provided by law for court reporters |
| 9 | | under the Court Reporters Act. |
| 10 | | As soon as may be after the effective date of this |
| 11 | | amendatory Act of 1980,
the Department of Revenue shall certify |
| 12 | | to the Treasurer the amount of net
replacement revenue paid |
| 13 | | into the General Revenue Fund prior to that effective
date from |
| 14 | | the additional tax imposed by Section 2a.1 of the Messages Tax
|
| 15 | | Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of |
| 16 | | the Public
Utilities Revenue Act; Section 3 of the Water |
| 17 | | Company Invested Capital Tax Act;
amounts collected by the |
| 18 | | Department of Revenue under the Telecommunications |
| 19 | | Infrastructure Maintenance Fee Act; and the
additional |
| 20 | | personal
property tax replacement income tax imposed by
the |
| 21 | | Illinois Income Tax Act, as amended by Public
Act 81-1st |
| 22 | | Special Session-1. Net replacement revenue shall be defined as
|
| 23 | | the total amount paid into and remaining in the General Revenue |
| 24 | | Fund as a
result of those Acts minus the amount outstanding and |
| 25 | | obligated from the
General Revenue Fund in state vouchers or |
| 26 | | warrants prior to the effective
date of this amendatory Act of |
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| 1 | | 1980 as refunds to taxpayers for overpayment
of liability under |
| 2 | | those Acts.
|
| 3 | | All interest earned by monies accumulated in the Personal |
| 4 | | Property
Tax Replacement Fund shall be deposited in such Fund. |
| 5 | | All amounts allocated
pursuant to this Section are appropriated |
| 6 | | on a continuing basis.
|
| 7 | | Prior to December 31, 1980, as soon as may be after the end |
| 8 | | of each quarter
beginning with the quarter ending December 31, |
| 9 | | 1979, and on and after
December 31, 1980, as soon as may be |
| 10 | | after January 1, March 1, April 1, May
1, July 1, August 1, |
| 11 | | October 1 and December 1 of each year, the Department
of |
| 12 | | Revenue shall allocate to each taxing district as defined in |
| 13 | | Section 1-150
of the Property Tax Code, in accordance with
the |
| 14 | | provisions of paragraph (2) of this Section the portion of the |
| 15 | | funds held
in the Personal Property Tax Replacement Fund which |
| 16 | | is required to be
distributed, as provided in paragraph (1), |
| 17 | | for each quarter. Provided,
however, under no circumstances |
| 18 | | shall any taxing district during each of the
first two years of |
| 19 | | distribution of the taxes imposed by this amendatory Act of
|
| 20 | | 1979 be entitled to an annual allocation which is less than the |
| 21 | | funds such
taxing district collected from the 1978 personal |
| 22 | | property tax. Provided further
that under no circumstances |
| 23 | | shall any taxing district during the third year of
distribution |
| 24 | | of the taxes imposed by this amendatory Act of 1979 receive |
| 25 | | less
than 60% of the funds such taxing district collected from |
| 26 | | the 1978 personal
property tax. In the event that the total of |
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| 1 | | the allocations made as above
provided for all taxing |
| 2 | | districts, during either of such 3 years, exceeds the
amount |
| 3 | | available for distribution the allocation of each taxing |
| 4 | | district shall
be proportionately reduced. Except as provided |
| 5 | | in Section 13 of this Act, the
Department shall then certify, |
| 6 | | pursuant to appropriation, such allocations to
the State |
| 7 | | Comptroller who shall pay over to the several taxing districts |
| 8 | | the
respective amounts allocated to them.
|
| 9 | | Any township which receives an allocation based in whole or |
| 10 | | in part upon
personal property taxes which it levied pursuant |
| 11 | | to Section 6-507 or 6-512
of the Illinois Highway Code and |
| 12 | | which was previously
required to be paid
over to a municipality |
| 13 | | shall immediately pay over to that municipality a
proportionate |
| 14 | | share of the personal property replacement funds which such
|
| 15 | | township receives.
|
| 16 | | Any municipality or township, other than a municipality |
| 17 | | with a population
in excess of 500,000, which receives an |
| 18 | | allocation based in whole or in
part on personal property taxes |
| 19 | | which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the |
| 20 | | Illinois Local Library Act and which was
previously
required to |
| 21 | | be paid over to a public library shall immediately pay over
to |
| 22 | | that library a proportionate share of the personal property tax |
| 23 | | replacement
funds which such municipality or township |
| 24 | | receives; provided that if such
a public library has converted |
| 25 | | to a library organized under The Illinois
Public Library |
| 26 | | District Act, regardless of whether such conversion has
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| 1 | | occurred on, after or before January 1, 1988, such |
| 2 | | proportionate share
shall be immediately paid over to the |
| 3 | | library district which maintains and
operates the library. |
| 4 | | However, any library that has converted prior to January
1, |
| 5 | | 1988, and which hitherto has not received the personal property |
| 6 | | tax
replacement funds, shall receive such funds commencing on |
| 7 | | January 1, 1988.
|
| 8 | | Any township which receives an allocation based in whole or |
| 9 | | in part on
personal property taxes which it levied pursuant to |
| 10 | | Section 1c of the Public
Graveyards Act and which taxes were |
| 11 | | previously required to be paid
over to or used for such public |
| 12 | | cemetery or cemeteries shall immediately
pay over to or use for |
| 13 | | such public cemetery or cemeteries a proportionate
share of the |
| 14 | | personal property tax replacement funds which the township
|
| 15 | | receives.
|
| 16 | | Any taxing district which receives an allocation based in |
| 17 | | whole or in
part upon personal property taxes which it levied |
| 18 | | for another
governmental body or school district in Cook County |
| 19 | | in 1976 or for
another governmental body or school district in |
| 20 | | the remainder of the
State in 1977 shall immediately pay over |
| 21 | | to that governmental body or
school district the amount of |
| 22 | | personal property replacement funds which
such governmental |
| 23 | | body or school district would receive directly under
the |
| 24 | | provisions of paragraph (2) of this Section, had it levied its |
| 25 | | own
taxes.
|
| 26 | | (1) The portion of the Personal Property Tax |
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| 1 | | Replacement Fund required to
be
distributed as of the time |
| 2 | | allocation is required to be made shall be the
amount |
| 3 | | available in such Fund as of the time allocation is |
| 4 | | required to be made.
|
| 5 | | The amount available for distribution shall be the |
| 6 | | total amount in the
fund at such time minus the necessary |
| 7 | | administrative and other authorized expenses as limited
by |
| 8 | | the appropriation and the amount determined by: (a) $2.8 |
| 9 | | million for
fiscal year 1981; (b) for fiscal year 1982, |
| 10 | | .54% of the funds distributed
from the fund during the |
| 11 | | preceding fiscal year; (c) for fiscal year 1983
through |
| 12 | | fiscal year 1988, .54% of the funds distributed from the |
| 13 | | fund during
the preceding fiscal year less .02% of such |
| 14 | | fund for fiscal year 1983 and
less .02% of such funds for |
| 15 | | each fiscal year thereafter; (d) for fiscal
year 1989 |
| 16 | | through fiscal year 2011 no more than 105% of the actual |
| 17 | | administrative expenses
of the prior fiscal year; (e) for |
| 18 | | fiscal year 2012 and beyond, a sufficient amount to pay (i) |
| 19 | | stipends, additional compensation, salary reimbursements, |
| 20 | | and other amounts directed to be paid out of this Fund for |
| 21 | | local officials as authorized or required by statute and |
| 22 | | (ii) no more than 105% of the actual administrative |
| 23 | | expenses of the prior fiscal year, including payment of the |
| 24 | | ordinary and contingent expenses of the Property Tax Appeal |
| 25 | | Board and payment of the expenses of the Department of |
| 26 | | Revenue incurred in administering the collection and |
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| 1 | | distribution of moneys paid into the Fund; (f) for fiscal |
| 2 | | years 2012 and 2013 only, a sufficient amount to pay |
| 3 | | stipends, additional compensation, salary reimbursements, |
| 4 | | and other amounts directed to be paid out of this Fund for |
| 5 | | regional offices and officials as authorized or required by |
| 6 | | statute; or (g) for fiscal years 2018 through 2020 and 2019 |
| 7 | | only, a sufficient amount to pay amounts directed to be |
| 8 | | paid out of this Fund for public community college base |
| 9 | | operating grants and local health protection grants to |
| 10 | | certified local health departments as authorized or |
| 11 | | required by appropriation or statute. Such portion of the |
| 12 | | fund shall be determined after
the transfer into the |
| 13 | | General Revenue Fund due to refunds, if any, paid
from the |
| 14 | | General Revenue Fund during the preceding quarter. If at |
| 15 | | any time,
for any reason, there is insufficient amount in |
| 16 | | the Personal Property
Tax Replacement Fund for payments for |
| 17 | | regional offices and officials or local officials or |
| 18 | | payment of costs of administration or for transfers
due to |
| 19 | | refunds at the end of any particular month, the amount of |
| 20 | | such
insufficiency shall be carried over for the purposes |
| 21 | | of payments for regional offices and officials, local |
| 22 | | officials, transfers into the
General Revenue Fund, and |
| 23 | | costs of administration to the
following month or months. |
| 24 | | Net replacement revenue held, and defined above,
shall be |
| 25 | | transferred by the Treasurer and Comptroller to the |
| 26 | | Personal Property
Tax Replacement Fund within 10 days of |
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| 1 | | such certification.
|
| 2 | | (2) Each quarterly allocation shall first be |
| 3 | | apportioned in the
following manner: 51.65% for taxing |
| 4 | | districts in Cook County and 48.35%
for taxing districts in |
| 5 | | the remainder of the State.
|
| 6 | | The Personal Property Replacement Ratio of each taxing |
| 7 | | district
outside Cook County shall be the ratio which the Tax |
| 8 | | Base of that taxing
district bears to the Downstate Tax Base. |
| 9 | | The Tax Base of each taxing
district outside of Cook County is |
| 10 | | the personal property tax collections
for that taxing district |
| 11 | | for the 1977 tax year. The Downstate Tax Base
is the personal |
| 12 | | property tax collections for all taxing districts in the
State |
| 13 | | outside of Cook County for the 1977 tax year. The Department of
|
| 14 | | Revenue shall have authority to review for accuracy and |
| 15 | | completeness the
personal property tax collections for each |
| 16 | | taxing district outside Cook
County for the 1977 tax year.
|
| 17 | | The Personal Property Replacement Ratio of each Cook County |
| 18 | | taxing
district shall be the ratio which the Tax Base of that |
| 19 | | taxing district
bears to the Cook County Tax Base. The Tax Base |
| 20 | | of each Cook County
taxing district is the personal property |
| 21 | | tax collections for that taxing
district for the 1976 tax year. |
| 22 | | The Cook County Tax Base is the
personal property tax |
| 23 | | collections for all taxing districts in Cook
County for the |
| 24 | | 1976 tax year. The Department of Revenue shall have
authority |
| 25 | | to review for accuracy and completeness the personal property |
| 26 | | tax
collections for each taxing district within Cook County for |
|
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| 1 | | the 1976 tax year.
|
| 2 | | For all purposes of this Section 12, amounts paid to a |
| 3 | | taxing district
for such tax years as may be applicable by a |
| 4 | | foreign corporation under the
provisions of Section 7-202 of |
| 5 | | the Public Utilities Act, as amended,
shall be deemed to be |
| 6 | | personal property taxes collected by such taxing district
for |
| 7 | | such tax years as may be applicable. The Director shall |
| 8 | | determine from the
Illinois Commerce Commission, for any tax |
| 9 | | year as may be applicable, the
amounts so paid by any such |
| 10 | | foreign corporation to any and all taxing
districts. The |
| 11 | | Illinois Commerce Commission shall furnish such information to
|
| 12 | | the Director. For all purposes of this Section 12, the Director |
| 13 | | shall deem such
amounts to be collected personal property taxes |
| 14 | | of each such taxing district
for the applicable tax year or |
| 15 | | years.
|
| 16 | | Taxing districts located both in Cook County and in one or |
| 17 | | more other
counties shall receive both a Cook County allocation |
| 18 | | and a Downstate
allocation determined in the same way as all |
| 19 | | other taxing districts.
|
| 20 | | If any taxing district in existence on July 1, 1979 ceases |
| 21 | | to exist,
or discontinues its operations, its Tax Base shall |
| 22 | | thereafter be deemed
to be zero. If the powers, duties and |
| 23 | | obligations of the discontinued
taxing district are assumed by |
| 24 | | another taxing district, the Tax Base of
the discontinued |
| 25 | | taxing district shall be added to the Tax Base of the
taxing |
| 26 | | district assuming such powers, duties and obligations.
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| 1 | | If two or more taxing districts in existence on July 1, |
| 2 | | 1979, or a
successor or successors thereto shall consolidate |
| 3 | | into one taxing
district, the Tax Base of such consolidated |
| 4 | | taxing district shall be the
sum of the Tax Bases of each of |
| 5 | | the taxing districts which have consolidated.
|
| 6 | | If a single taxing district in existence on July 1, 1979, |
| 7 | | or a
successor or successors thereto shall be divided into two |
| 8 | | or more
separate taxing districts, the tax base of the taxing |
| 9 | | district so
divided shall be allocated to each of the resulting |
| 10 | | taxing districts in
proportion to the then current equalized |
| 11 | | assessed value of each resulting
taxing district.
|
| 12 | | If a portion of the territory of a taxing district is |
| 13 | | disconnected
and annexed to another taxing district of the same |
| 14 | | type, the Tax Base of
the taxing district from which |
| 15 | | disconnection was made shall be reduced
in proportion to the |
| 16 | | then current equalized assessed value of the disconnected
|
| 17 | | territory as compared with the then current equalized assessed |
| 18 | | value within the
entire territory of the taxing district prior |
| 19 | | to disconnection, and the
amount of such reduction shall be |
| 20 | | added to the Tax Base of the taxing
district to which |
| 21 | | annexation is made.
|
| 22 | | If a community college district is created after July 1, |
| 23 | | 1979,
beginning on the effective date of this amendatory Act of |
| 24 | | 1995, its Tax Base
shall be 3.5% of the sum of the personal |
| 25 | | property tax collected for the
1977 tax year within the |
| 26 | | territorial jurisdiction of the district.
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| 1 | | The amounts allocated and paid to taxing districts pursuant |
| 2 | | to
the provisions of this amendatory Act of 1979 shall be |
| 3 | | deemed to be
substitute revenues for the revenues derived from |
| 4 | | taxes imposed on
personal property pursuant to the provisions |
| 5 | | of the "Revenue Act of
1939" or "An Act for the assessment and |
| 6 | | taxation of private car line
companies", approved July 22, |
| 7 | | 1943, as amended, or Section 414 of the
Illinois Insurance |
| 8 | | Code, prior to the abolition of such taxes and shall
be used |
| 9 | | for the same purposes as the revenues derived from ad valorem
|
| 10 | | taxes on real estate.
|
| 11 | | Monies received by any taxing districts from the Personal |
| 12 | | Property
Tax Replacement Fund shall be first applied toward |
| 13 | | payment of the proportionate
amount of debt service which was |
| 14 | | previously levied and collected from
extensions against |
| 15 | | personal property on bonds outstanding as of December 31,
1978 |
| 16 | | and next applied toward payment of the proportionate share of |
| 17 | | the pension
or retirement obligations of the taxing district |
| 18 | | which were previously levied
and collected from extensions |
| 19 | | against personal property. For each such
outstanding bond |
| 20 | | issue, the County Clerk shall determine the percentage of the
|
| 21 | | debt service which was collected from extensions against real |
| 22 | | estate in the
taxing district for 1978 taxes payable in 1979, |
| 23 | | as related to the total amount
of such levies and collections |
| 24 | | from extensions against both real and personal
property. For |
| 25 | | 1979 and subsequent years' taxes, the County Clerk shall levy
|
| 26 | | and extend taxes against the real estate of each taxing |
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| 1 | | district which will
yield the said percentage or percentages of |
| 2 | | the debt service on such
outstanding bonds. The balance of the |
| 3 | | amount necessary to fully pay such debt
service shall |
| 4 | | constitute a first and prior lien upon the monies
received by |
| 5 | | each such taxing district through the Personal Property Tax
|
| 6 | | Replacement Fund and shall be first applied or set aside for |
| 7 | | such purpose.
In counties having fewer than 3,000,000 |
| 8 | | inhabitants, the amendments to
this paragraph as made by this |
| 9 | | amendatory Act of 1980 shall be first
applicable to 1980 taxes |
| 10 | | to be collected in 1981.
|
| 11 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 12 | | Section 5-50. The Illinois Coal Technology Development |
| 13 | | Assistance Act is amended by changing Section 3 as follows:
|
| 14 | | (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
|
| 15 | | Sec. 3. Transfers to Coal Technology Development |
| 16 | | Assistance Fund. |
| 17 | | (a) As soon
as may be practicable after the first day of |
| 18 | | each month, the Department of
Revenue shall certify to the |
| 19 | | Treasurer an amount equal to 1/64 of the revenue
realized from |
| 20 | | the tax imposed by the Electricity Excise Tax Law, Section 2
of |
| 21 | | the Public Utilities Revenue Act,
Section 2 of the Messages Tax |
| 22 | | Act, and Section 2 of the Gas Revenue Tax Act,
during the |
| 23 | | preceding month. Upon receipt of the certification, the |
| 24 | | Treasurer
shall transfer the amount shown on such certification |
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| 1 | | from the General Revenue
Fund to the Coal Technology |
| 2 | | Development Assistance Fund, which is hereby
created as a |
| 3 | | special fund in the State treasury, except that no transfer |
| 4 | | shall
be made in any month in which the Fund has reached the |
| 5 | | following balance:
|
| 6 | | (1) (Blank). $7,000,000 during fiscal year 1994.
|
| 7 | | (2) (Blank). $8,500,000 during fiscal year 1995.
|
| 8 | | (3) (Blank). $10,000,000 during fiscal years 1996 and |
| 9 | | 1997.
|
| 10 | | (4) (Blank). During fiscal year 1998 through fiscal |
| 11 | | year 2004, an amount
equal to the sum of $10,000,000 plus |
| 12 | | additional moneys
deposited into the Coal Technology |
| 13 | | Development Assistance Fund from the
Renewable Energy |
| 14 | | Resources and Coal Technology Development Assistance |
| 15 | | Charge
under Section 6.5 of the Renewable Energy, Energy |
| 16 | | Efficiency, and Coal
Resources Development Law of 1997. |
| 17 | | (5) (Blank). During fiscal year 2005, an amount equal |
| 18 | | to the sum of $7,000,000 plus additional moneys
deposited |
| 19 | | into the Coal Technology Development Assistance Fund from |
| 20 | | the
Renewable Energy Resources and Coal Technology |
| 21 | | Development Assistance Charge
under Section 6.5 of the |
| 22 | | Renewable Energy, Energy Efficiency, and Coal
Resources |
| 23 | | Development Law of 1997. |
| 24 | | (6) Expect as otherwise provided in subsection (b), |
| 25 | | during During fiscal year 2006 and each fiscal year |
| 26 | | thereafter, an amount equal to the sum of $10,000,000 plus |
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| 1 | | additional moneys
deposited into the Coal Technology |
| 2 | | Development Assistance Fund from the
Renewable Energy |
| 3 | | Resources and Coal Technology Development Assistance |
| 4 | | Charge
under Section 6.5 of the Renewable Energy, Energy |
| 5 | | Efficiency, and Coal
Resources Development Law of 1997.
|
| 6 | | (b) During fiscal years year 2019 and 2020 only, the |
| 7 | | Treasurer shall make no transfers from the General Revenue Fund |
| 8 | | to the Coal Technology Development Assistance Fund. |
| 9 | | (Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)
|
| 10 | | Section 5-55. The Downstate Public Transportation Act is |
| 11 | | amended by changing Section 2-3 as follows:
|
| 12 | | (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
|
| 13 | | Sec. 2-3. (a) As soon as possible after the first day of |
| 14 | | each month,
beginning July 1, 1984, upon certification of the |
| 15 | | Department of Revenue,
the Comptroller shall order |
| 16 | | transferred, and the Treasurer shall
transfer, from the General |
| 17 | | Revenue Fund to a special fund in the State
Treasury which is |
| 18 | | hereby created, to be known as the "Downstate Public
|
| 19 | | Transportation Fund", an amount equal to 2/32 (beginning July |
| 20 | | 1, 2005, 3/32) of the net revenue
realized from the Retailers' |
| 21 | | Occupation Tax Act, the Service Occupation Tax Act,
the Use Tax |
| 22 | | Act, and the Service Use Tax
Act from persons incurring |
| 23 | | municipal or
county retailers' or service occupation tax |
| 24 | | liability for the benefit of
any municipality or county located |
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| 1 | | wholly within the boundaries of each
participant, other than |
| 2 | | any Metro-East Transit District participant
certified pursuant |
| 3 | | to subsection (c) of this Section during the
preceding month, |
| 4 | | except that the Department shall pay into the Downstate
Public |
| 5 | | Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% |
| 6 | | of the net revenue realized under
the State tax Acts named |
| 7 | | above within any municipality or county located
wholly within |
| 8 | | the boundaries of each participant, other than any Metro-East
|
| 9 | | participant, for tax periods beginning on or after January 1, |
| 10 | | 1990.
Net revenue realized for a month shall be the revenue
|
| 11 | | collected by the State pursuant to such Acts during the |
| 12 | | previous month
from persons incurring municipal or county |
| 13 | | retailers' or service
occupation tax liability for the benefit |
| 14 | | of any municipality or county
located wholly within the |
| 15 | | boundaries of a participant, less the amount
paid out during |
| 16 | | that same month as refunds or credit memoranda to
taxpayers for |
| 17 | | overpayment of liability under such Acts for the benefit
of any |
| 18 | | municipality or county located wholly within the boundaries of |
| 19 | | a
participant. |
| 20 | | Notwithstanding any provision of law to the contrary, |
| 21 | | beginning on July 6, 2017 (the effective date of Public Act |
| 22 | | 100-23), those amounts required under this subsection (a) to be |
| 23 | | transferred by the Treasurer into the Downstate Public |
| 24 | | Transportation Fund from the General Revenue Fund shall be |
| 25 | | directly deposited into the Downstate Public Transportation |
| 26 | | Fund as the revenues are realized from the taxes indicated.
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| 1 | | (b) As soon as possible after the first day of each month, |
| 2 | | beginning
July 1, 1989, upon certification of the Department of |
| 3 | | Revenue, the
Comptroller shall order transferred, and the |
| 4 | | Treasurer shall transfer, from
the General Revenue Fund to a |
| 5 | | special fund in the State Treasury which is
hereby created, to |
| 6 | | be known as the "Metro-East Public Transportation Fund",
an |
| 7 | | amount equal to 2/32 of the net revenue realized, as above, |
| 8 | | from within
the boundaries of Madison, Monroe, and St. Clair |
| 9 | | Counties, except that the
Department shall pay into the |
| 10 | | Metro-East Public Transportation Fund 2/32 of
80% of the net |
| 11 | | revenue realized under the State tax Acts specified in
|
| 12 | | subsection (a) of this Section within the boundaries of
|
| 13 | | Madison, Monroe and St. Clair Counties for tax periods |
| 14 | | beginning on or
after January 1, 1990. A local match
equivalent |
| 15 | | to an amount which could be raised by a tax levy at the rate of
|
| 16 | | .05% on the assessed value of property within the boundaries of |
| 17 | | Madison County is required annually to cause a total of 2/32
of |
| 18 | | the net revenue to be deposited in the Metro-East Public |
| 19 | | Transportation
Fund. Failure to raise the required local match |
| 20 | | annually shall result in
only 1/32 being deposited into the |
| 21 | | Metro-East Public Transportation Fund
after July 1, 1989, or |
| 22 | | 1/32 of 80% of the net revenue realized for tax
periods |
| 23 | | beginning on or after January 1, 1990.
|
| 24 | | (b-5) As soon as possible after the first day of each |
| 25 | | month, beginning July 1, 2005, upon certification of the |
| 26 | | Department of Revenue, the Comptroller shall order |
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| 1 | | transferred, and the Treasurer shall transfer, from the General |
| 2 | | Revenue Fund to the Downstate Public Transportation Fund, an |
| 3 | | amount equal to 3/32 of 80% of the net revenue realized from |
| 4 | | within the boundaries of Monroe and St. Clair Counties under |
| 5 | | the State Tax Acts specified in subsection (a) of this Section |
| 6 | | and provided further that, beginning July 1, 2005, the |
| 7 | | provisions of subsection (b) shall no longer apply with respect |
| 8 | | to such tax receipts from Monroe and St. Clair Counties.
|
| 9 | | Notwithstanding any provision of law to the contrary, |
| 10 | | beginning on July 6, 2017 (the effective date of Public Act |
| 11 | | 100-23), those amounts required under this subsection (b-5) to |
| 12 | | be transferred by the Treasurer into the Downstate Public |
| 13 | | Transportation Fund from the General Revenue Fund shall be |
| 14 | | directly deposited into the Downstate Public Transportation |
| 15 | | Fund as the revenues are realized from the taxes indicated. |
| 16 | | (b-6) As soon as possible after the first day of each |
| 17 | | month, beginning July 1, 2008, upon certification by the |
| 18 | | Department of Revenue, the Comptroller shall order transferred |
| 19 | | and the Treasurer shall transfer, from the General Revenue Fund |
| 20 | | to the Downstate Public Transportation Fund, an amount equal to |
| 21 | | 3/32 of 80% of the net revenue realized from within the |
| 22 | | boundaries of Madison County under the State Tax Acts specified |
| 23 | | in subsection (a) of this Section and provided further that, |
| 24 | | beginning July 1, 2008, the provisions of subsection (b) shall |
| 25 | | no longer apply with respect to such tax receipts from Madison |
| 26 | | County. |
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| 1 | | Notwithstanding any provision of law to the contrary, |
| 2 | | beginning on July 6, 2017 (the effective date of Public Act |
| 3 | | 100-23), those amounts required under this subsection (b-6) to |
| 4 | | be transferred by the Treasurer into the Downstate Public |
| 5 | | Transportation Fund from the General Revenue Fund shall be |
| 6 | | directly deposited into the Downstate Public Transportation |
| 7 | | Fund as the revenues are realized from the taxes indicated. |
| 8 | | (b-7) Beginning July 1, 2018, notwithstanding the other |
| 9 | | provisions of this Section, instead of the Comptroller making |
| 10 | | monthly transfers from the General Revenue Fund to the |
| 11 | | Downstate Public Transportation Fund, the Department of |
| 12 | | Revenue shall deposit the designated fraction of the net |
| 13 | | revenue realized from collections under the Retailers' |
| 14 | | Occupation Tax Act, the Service Occupation Tax Act, the Use Tax |
| 15 | | Act, and the Service Use Tax Act directly into the Downstate |
| 16 | | Public Transportation Fund. |
| 17 | | (c) The Department shall certify to the Department of |
| 18 | | Revenue the
eligible participants under this Article and the |
| 19 | | territorial boundaries
of such participants for the purposes of |
| 20 | | the Department of Revenue in
subsections (a) and (b) of this |
| 21 | | Section.
|
| 22 | | (d) For the purposes of this Article, beginning in fiscal |
| 23 | | year 2009 the General Assembly shall appropriate
an amount from |
| 24 | | the Downstate Public Transportation Fund equal to the sum total |
| 25 | | funds projected to be paid to the
participants pursuant to |
| 26 | | Section 2-7. If the General Assembly fails to make |
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| 1 | | appropriations sufficient to cover the amounts projected to be |
| 2 | | paid pursuant to Section 2-7, this Act shall constitute an |
| 3 | | irrevocable and continuing appropriation from the Downstate |
| 4 | | Public Transportation Fund of all amounts necessary for those |
| 5 | | purposes. |
| 6 | | (e) (Blank). Notwithstanding anything in this Section to |
| 7 | | the contrary, amounts transferred from the General Revenue Fund |
| 8 | | to the Downstate Public Transportation Fund pursuant to this |
| 9 | | Section shall not exceed $169,000,000 in State fiscal year |
| 10 | | 2012. |
| 11 | | (f) (Blank). For State fiscal year 2018 only, |
| 12 | | notwithstanding any provision of law to the contrary, the total |
| 13 | | amount of revenue and deposits under this Section attributable |
| 14 | | to revenues realized during State fiscal year 2018 shall be |
| 15 | | reduced by 10%. |
| 16 | | (g) (Blank). For State fiscal year 2019 only, |
| 17 | | notwithstanding any provision of law to the contrary, the total |
| 18 | | amount of revenue and deposits under this Section attributable |
| 19 | | to revenues realized during State fiscal year 2019 shall be |
| 20 | | reduced by 5%.
|
| 21 | | (h) For State fiscal year 2020 only, notwithstanding any |
| 22 | | provision of law to the contrary, the total amount of revenue |
| 23 | | and deposits under this Section attributable to revenues |
| 24 | | realized during State fiscal year 2020 shall be reduced by 5%. |
| 25 | | (Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18; |
| 26 | | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
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| 1 | | Section 5-60. The Illinois Income Tax Act is amended by |
| 2 | | changing Section 901 as follows:
|
| 3 | | (35 ILCS 5/901) (from Ch. 120, par. 9-901) |
| 4 | | Sec. 901. Collection authority. |
| 5 | | (a) In general. The Department shall collect the taxes |
| 6 | | imposed by this Act. The Department
shall collect certified |
| 7 | | past due child support amounts under Section 2505-650
of the |
| 8 | | Department of Revenue Law of the
Civil Administrative Code of |
| 9 | | Illinois. Except as
provided in subsections (b), (c), (e), (f), |
| 10 | | (g), and (h) of this Section, money collected
pursuant to |
| 11 | | subsections (a) and (b) of Section 201 of this Act shall be
|
| 12 | | paid into the General Revenue Fund in the State treasury; money
|
| 13 | | collected pursuant to subsections (c) and (d) of Section 201 of |
| 14 | | this Act
shall be paid into the Personal Property Tax |
| 15 | | Replacement Fund, a special
fund in the State Treasury; and |
| 16 | | money collected under Section 2505-650 of the
Department of |
| 17 | | Revenue Law of the
Civil Administrative Code of Illinois shall |
| 18 | | be paid
into the
Child Support Enforcement Trust Fund, a |
| 19 | | special fund outside the State
Treasury, or
to the State
|
| 20 | | Disbursement Unit established under Section 10-26 of the |
| 21 | | Illinois Public Aid
Code, as directed by the Department of |
| 22 | | Healthcare and Family Services. |
| 23 | | (b) Local Government Distributive Fund. Beginning August |
| 24 | | 1, 1969, and continuing through June 30, 1994, the Treasurer
|
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| 1 | | shall transfer each month from the General Revenue Fund to a |
| 2 | | special fund in
the State treasury, to be known as the "Local |
| 3 | | Government Distributive Fund", an
amount equal to 1/12 of the |
| 4 | | net revenue realized from the tax imposed by
subsections (a) |
| 5 | | and (b) of Section 201 of this Act during the preceding month.
|
| 6 | | Beginning July 1, 1994, and continuing through June 30, 1995, |
| 7 | | the Treasurer
shall transfer each month from the General |
| 8 | | Revenue Fund to the Local Government
Distributive Fund an |
| 9 | | amount equal to 1/11 of the net revenue realized from the
tax |
| 10 | | imposed by subsections (a) and (b) of Section 201 of this Act |
| 11 | | during the
preceding month. Beginning July 1, 1995 and |
| 12 | | continuing through January 31, 2011, the Treasurer shall |
| 13 | | transfer each
month from the General Revenue Fund to the Local |
| 14 | | Government Distributive Fund
an amount equal to the net of (i) |
| 15 | | 1/10 of the net revenue realized from the
tax imposed by
|
| 16 | | subsections (a) and (b) of Section 201 of the Illinois Income |
| 17 | | Tax Act during
the preceding month
(ii) minus, beginning July |
| 18 | | 1, 2003 and ending June 30, 2004, $6,666,666, and
beginning |
| 19 | | July 1,
2004,
zero. Beginning February 1, 2011, and continuing |
| 20 | | through January 31, 2015, the Treasurer shall transfer each |
| 21 | | month from the General Revenue Fund to the Local Government |
| 22 | | Distributive Fund an amount equal to the sum of (i) 6% (10% of |
| 23 | | the ratio of the 3% individual income tax rate prior to 2011 to |
| 24 | | the 5% individual income tax rate after 2010) of the net |
| 25 | | revenue realized from the tax imposed by subsections (a) and |
| 26 | | (b) of Section 201 of this Act upon individuals, trusts, and |
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| 1 | | estates during the preceding month and (ii) 6.86% (10% of the |
| 2 | | ratio of the 4.8% corporate income tax rate prior to 2011 to |
| 3 | | the 7% corporate income tax rate after 2010) of the net revenue |
| 4 | | realized from the tax imposed by subsections (a) and (b) of |
| 5 | | Section 201 of this Act upon corporations during the preceding |
| 6 | | month. Beginning February 1, 2015 and continuing through July |
| 7 | | 31, 2017, the Treasurer shall transfer each month from the |
| 8 | | General Revenue Fund to the Local Government Distributive Fund |
| 9 | | an amount equal to the sum of (i) 8% (10% of the ratio of the 3% |
| 10 | | individual income tax rate prior to 2011 to the 3.75% |
| 11 | | individual income tax rate after 2014) of the net revenue |
| 12 | | realized from the tax imposed by subsections (a) and (b) of |
| 13 | | Section 201 of this Act upon individuals, trusts, and estates |
| 14 | | during the preceding month and (ii) 9.14% (10% of the ratio of |
| 15 | | the 4.8% corporate income tax rate prior to 2011 to the 5.25% |
| 16 | | corporate income tax rate after 2014) of the net revenue |
| 17 | | realized from the tax imposed by subsections (a) and (b) of |
| 18 | | Section 201 of this Act upon corporations during the preceding |
| 19 | | month. Beginning August 1, 2017, the Treasurer shall transfer |
| 20 | | each month from the General Revenue Fund to the Local |
| 21 | | Government Distributive Fund an amount equal to the sum of (i) |
| 22 | | 6.06% (10% of the ratio of the 3% individual income tax rate |
| 23 | | prior to 2011 to the 4.95% individual income tax rate after |
| 24 | | July 1, 2017) of the net revenue realized from the tax imposed |
| 25 | | by subsections (a) and (b) of Section 201 of this Act upon |
| 26 | | individuals, trusts, and estates during the preceding month and |
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| 1 | | (ii) 6.85% (10% of the ratio of the 4.8% corporate income tax |
| 2 | | rate prior to 2011 to the 7% corporate income tax rate after |
| 3 | | July 1, 2017) of the net revenue realized from the tax imposed |
| 4 | | by subsections (a) and (b) of Section 201 of this Act upon |
| 5 | | corporations during the preceding month. Net revenue realized |
| 6 | | for a month shall be defined as the
revenue from the tax |
| 7 | | imposed by subsections (a) and (b) of Section 201 of this
Act |
| 8 | | which is deposited in the General Revenue Fund, the Education |
| 9 | | Assistance
Fund, the Income Tax Surcharge Local Government |
| 10 | | Distributive Fund, the Fund for the Advancement of Education, |
| 11 | | and the Commitment to Human Services Fund during the
month |
| 12 | | minus the amount paid out of the General Revenue Fund in State |
| 13 | | warrants
during that same month as refunds to taxpayers for |
| 14 | | overpayment of liability
under the tax imposed by subsections |
| 15 | | (a) and (b) of Section 201 of this Act. |
| 16 | | Notwithstanding any provision of law to the contrary, |
| 17 | | beginning on July 6, 2017 (the effective date of Public Act |
| 18 | | 100-23), those amounts required under this subsection (b) to be |
| 19 | | transferred by the Treasurer into the Local Government |
| 20 | | Distributive Fund from the General Revenue Fund shall be |
| 21 | | directly deposited into the Local Government Distributive Fund |
| 22 | | as the revenue is realized from the tax imposed by subsections |
| 23 | | (a) and (b) of Section 201 of this Act. |
| 24 | | For State fiscal year 2018 only, notwithstanding any |
| 25 | | provision of law to the contrary, the total amount of revenue |
| 26 | | and deposits under this Section attributable to revenues |
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| 1 | | realized during State fiscal year 2018 shall be reduced by 10%. |
| 2 | | For State fiscal year 2019 only, notwithstanding any |
| 3 | | provision of law to the contrary, the total amount of revenue |
| 4 | | and deposits under this Section attributable to revenues |
| 5 | | realized during State fiscal year 2019 shall be reduced by 5%. |
| 6 | | For State fiscal year 2020 only, notwithstanding any |
| 7 | | provision of law to the contrary, the total amount of revenue |
| 8 | | and deposits under this Section attributable to revenues |
| 9 | | realized during State fiscal year 2020 shall be reduced by 5%. |
| 10 | | (c) Deposits Into Income Tax Refund Fund. |
| 11 | | (1) Beginning on January 1, 1989 and thereafter, the |
| 12 | | Department shall
deposit a percentage of the amounts |
| 13 | | collected pursuant to subsections (a)
and (b)(1), (2), and |
| 14 | | (3) of Section 201 of this Act into a fund in the State
|
| 15 | | treasury known as the Income Tax Refund Fund. The |
| 16 | | Department shall deposit 6%
of such amounts during the |
| 17 | | period beginning January 1, 1989 and ending on June
30, |
| 18 | | 1989. Beginning with State fiscal year 1990 and for each |
| 19 | | fiscal year
thereafter, the percentage deposited into the |
| 20 | | Income Tax Refund Fund during a
fiscal year shall be the |
| 21 | | Annual Percentage. For fiscal years 1999 through
2001, the |
| 22 | | Annual Percentage shall be 7.1%.
For fiscal year 2003, the |
| 23 | | Annual Percentage shall be 8%.
For fiscal year 2004, the |
| 24 | | Annual Percentage shall be 11.7%. Upon the effective date |
| 25 | | of Public Act 93-839 (July 30, 2004), the Annual Percentage |
| 26 | | shall be 10% for fiscal year 2005. For fiscal year 2006, |
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| 1 | | the Annual Percentage shall be 9.75%. For fiscal
year 2007, |
| 2 | | the Annual Percentage shall be 9.75%. For fiscal year 2008, |
| 3 | | the Annual Percentage shall be 7.75%. For fiscal year 2009, |
| 4 | | the Annual Percentage shall be 9.75%. For fiscal year 2010, |
| 5 | | the Annual Percentage shall be 9.75%. For fiscal year 2011, |
| 6 | | the Annual Percentage shall be 8.75%. For fiscal year 2012, |
| 7 | | the Annual Percentage shall be 8.75%. For fiscal year 2013, |
| 8 | | the Annual Percentage shall be 9.75%. For fiscal year 2014, |
| 9 | | the Annual Percentage shall be 9.5%. For fiscal year 2015, |
| 10 | | the Annual Percentage shall be 10%. For fiscal year 2018, |
| 11 | | the Annual Percentage shall be 9.8%. For fiscal year 2019, |
| 12 | | the Annual Percentage shall be 9.7%. For fiscal year 2020, |
| 13 | | the Annual Percentage shall be 9.5%. For all other
fiscal |
| 14 | | years, the
Annual Percentage shall be calculated as a |
| 15 | | fraction, the numerator of which
shall be the amount of |
| 16 | | refunds approved for payment by the Department during
the |
| 17 | | preceding fiscal year as a result of overpayment of tax |
| 18 | | liability under
subsections (a) and (b)(1), (2), and (3) of |
| 19 | | Section 201 of this Act plus the
amount of such refunds |
| 20 | | remaining approved but unpaid at the end of the
preceding |
| 21 | | fiscal year, minus the amounts transferred into the Income |
| 22 | | Tax
Refund Fund from the Tobacco Settlement Recovery Fund, |
| 23 | | and
the denominator of which shall be the amounts which |
| 24 | | will be collected pursuant
to subsections (a) and (b)(1), |
| 25 | | (2), and (3) of Section 201 of this Act during
the |
| 26 | | preceding fiscal year; except that in State fiscal year |
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| 1 | | 2002, the Annual
Percentage shall in no event exceed 7.6%. |
| 2 | | The Director of Revenue shall
certify the Annual Percentage |
| 3 | | to the Comptroller on the last business day of
the fiscal |
| 4 | | year immediately preceding the fiscal year for which it is |
| 5 | | to be
effective. |
| 6 | | (2) Beginning on January 1, 1989 and thereafter, the |
| 7 | | Department shall
deposit a percentage of the amounts |
| 8 | | collected pursuant to subsections (a)
and (b)(6), (7), and |
| 9 | | (8), (c) and (d) of Section 201
of this Act into a fund in |
| 10 | | the State treasury known as the Income Tax
Refund Fund. The |
| 11 | | Department shall deposit 18% of such amounts during the
|
| 12 | | period beginning January 1, 1989 and ending on June 30, |
| 13 | | 1989. Beginning
with State fiscal year 1990 and for each |
| 14 | | fiscal year thereafter, the
percentage deposited into the |
| 15 | | Income Tax Refund Fund during a fiscal year
shall be the |
| 16 | | Annual Percentage. For fiscal years 1999, 2000, and 2001, |
| 17 | | the
Annual Percentage shall be 19%.
For fiscal year 2003, |
| 18 | | the Annual Percentage shall be 27%. For fiscal year
2004, |
| 19 | | the Annual Percentage shall be 32%.
Upon the effective date |
| 20 | | of Public Act 93-839 (July 30, 2004), the Annual Percentage |
| 21 | | shall be 24% for fiscal year 2005.
For fiscal year 2006, |
| 22 | | the Annual Percentage shall be 20%. For fiscal
year 2007, |
| 23 | | the Annual Percentage shall be 17.5%. For fiscal year 2008, |
| 24 | | the Annual Percentage shall be 15.5%. For fiscal year 2009, |
| 25 | | the Annual Percentage shall be 17.5%. For fiscal year 2010, |
| 26 | | the Annual Percentage shall be 17.5%. For fiscal year 2011, |
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| 1 | | the Annual Percentage shall be 17.5%. For fiscal year 2012, |
| 2 | | the Annual Percentage shall be 17.5%. For fiscal year 2013, |
| 3 | | the Annual Percentage shall be 14%. For fiscal year 2014, |
| 4 | | the Annual Percentage shall be 13.4%. For fiscal year 2015, |
| 5 | | the Annual Percentage shall be 14%. For fiscal year 2018, |
| 6 | | the Annual Percentage shall be 17.5%. For fiscal year 2019, |
| 7 | | the Annual Percentage shall be 15.5%. For fiscal year 2020, |
| 8 | | the Annual Percentage shall be 14.25%. For all other fiscal |
| 9 | | years, the Annual
Percentage shall be calculated
as a |
| 10 | | fraction, the numerator of which shall be the amount of |
| 11 | | refunds
approved for payment by the Department during the |
| 12 | | preceding fiscal year as
a result of overpayment of tax |
| 13 | | liability under subsections (a) and (b)(6),
(7), and (8), |
| 14 | | (c) and (d) of Section 201 of this Act plus the
amount of |
| 15 | | such refunds remaining approved but unpaid at the end of |
| 16 | | the
preceding fiscal year, and the denominator of
which |
| 17 | | shall be the amounts which will be collected pursuant to |
| 18 | | subsections (a)
and (b)(6), (7), and (8), (c) and (d) of |
| 19 | | Section 201 of this Act during the
preceding fiscal year; |
| 20 | | except that in State fiscal year 2002, the Annual
|
| 21 | | Percentage shall in no event exceed 23%. The Director of |
| 22 | | Revenue shall
certify the Annual Percentage to the |
| 23 | | Comptroller on the last business day of
the fiscal year |
| 24 | | immediately preceding the fiscal year for which it is to be
|
| 25 | | effective. |
| 26 | | (3) The Comptroller shall order transferred and the |
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| 1 | | Treasurer shall
transfer from the Tobacco Settlement |
| 2 | | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 |
| 3 | | in January, 2001, (ii) $35,000,000 in January, 2002, and
|
| 4 | | (iii) $35,000,000 in January, 2003. |
| 5 | | (d) Expenditures from Income Tax Refund Fund. |
| 6 | | (1) Beginning January 1, 1989, money in the Income Tax |
| 7 | | Refund Fund
shall be expended exclusively for the purpose |
| 8 | | of paying refunds resulting
from overpayment of tax |
| 9 | | liability under Section 201 of this Act
and for
making |
| 10 | | transfers pursuant to this subsection (d). |
| 11 | | (2) The Director shall order payment of refunds |
| 12 | | resulting from
overpayment of tax liability under Section |
| 13 | | 201 of this Act from the
Income Tax Refund Fund only to the |
| 14 | | extent that amounts collected pursuant
to Section 201 of |
| 15 | | this Act and transfers pursuant to this subsection (d)
and |
| 16 | | item (3) of subsection (c) have been deposited and retained |
| 17 | | in the
Fund. |
| 18 | | (3) As soon as possible after the end of each fiscal |
| 19 | | year, the Director
shall
order transferred and the State |
| 20 | | Treasurer and State Comptroller shall
transfer from the |
| 21 | | Income Tax Refund Fund to the Personal Property Tax
|
| 22 | | Replacement Fund an amount, certified by the Director to |
| 23 | | the Comptroller,
equal to the excess of the amount |
| 24 | | collected pursuant to subsections (c) and
(d) of Section |
| 25 | | 201 of this Act deposited into the Income Tax Refund Fund
|
| 26 | | during the fiscal year over the amount of refunds resulting |
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| 1 | | from
overpayment of tax liability under subsections (c) and |
| 2 | | (d) of Section 201
of this Act paid from the Income Tax |
| 3 | | Refund Fund during the fiscal year. |
| 4 | | (4) As soon as possible after the end of each fiscal |
| 5 | | year, the Director shall
order transferred and the State |
| 6 | | Treasurer and State Comptroller shall
transfer from the |
| 7 | | Personal Property Tax Replacement Fund to the Income Tax
|
| 8 | | Refund Fund an amount, certified by the Director to the |
| 9 | | Comptroller, equal
to the excess of the amount of refunds |
| 10 | | resulting from overpayment of tax
liability under |
| 11 | | subsections (c) and (d) of Section 201 of this Act paid
|
| 12 | | from the Income Tax Refund Fund during the fiscal year over |
| 13 | | the amount
collected pursuant to subsections (c) and (d) of |
| 14 | | Section 201 of this Act
deposited into the Income Tax |
| 15 | | Refund Fund during the fiscal year. |
| 16 | | (4.5) As soon as possible after the end of fiscal year |
| 17 | | 1999 and of each
fiscal year
thereafter, the Director shall |
| 18 | | order transferred and the State Treasurer and
State |
| 19 | | Comptroller shall transfer from the Income Tax Refund Fund |
| 20 | | to the General
Revenue Fund any surplus remaining in the |
| 21 | | Income Tax Refund Fund as of the end
of such fiscal year; |
| 22 | | excluding for fiscal years 2000, 2001, and 2002
amounts |
| 23 | | attributable to transfers under item (3) of subsection (c) |
| 24 | | less refunds
resulting from the earned income tax credit. |
| 25 | | (5) This Act shall constitute an irrevocable and |
| 26 | | continuing
appropriation from the Income Tax Refund Fund |
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| 1 | | for the purpose of paying
refunds upon the order of the |
| 2 | | Director in accordance with the provisions of
this Section. |
| 3 | | (e) Deposits into the Education Assistance Fund and the |
| 4 | | Income Tax
Surcharge Local Government Distributive Fund. On |
| 5 | | July 1, 1991, and thereafter, of the amounts collected pursuant |
| 6 | | to
subsections (a) and (b) of Section 201 of this Act, minus |
| 7 | | deposits into the
Income Tax Refund Fund, the Department shall |
| 8 | | deposit 7.3% into the
Education Assistance Fund in the State |
| 9 | | Treasury. Beginning July 1, 1991,
and continuing through |
| 10 | | January 31, 1993, of the amounts collected pursuant to
|
| 11 | | subsections (a) and (b) of Section 201 of the Illinois Income |
| 12 | | Tax Act, minus
deposits into the Income Tax Refund Fund, the |
| 13 | | Department shall deposit 3.0%
into the Income Tax Surcharge |
| 14 | | Local Government Distributive Fund in the State
Treasury. |
| 15 | | Beginning February 1, 1993 and continuing through June 30, |
| 16 | | 1993, of
the amounts collected pursuant to subsections (a) and |
| 17 | | (b) of Section 201 of the
Illinois Income Tax Act, minus |
| 18 | | deposits into the Income Tax Refund Fund, the
Department shall |
| 19 | | deposit 4.4% into the Income Tax Surcharge Local Government
|
| 20 | | Distributive Fund in the State Treasury. Beginning July 1, |
| 21 | | 1993, and
continuing through June 30, 1994, of the amounts |
| 22 | | collected under subsections
(a) and (b) of Section 201 of this |
| 23 | | Act, minus deposits into the Income Tax
Refund Fund, the |
| 24 | | Department shall deposit 1.475% into the Income Tax Surcharge
|
| 25 | | Local Government Distributive Fund in the State Treasury. |
| 26 | | (f) Deposits into the Fund for the Advancement of |
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| 1 | | Education. Beginning February 1, 2015, the Department shall |
| 2 | | deposit the following portions of the revenue realized from the |
| 3 | | tax imposed upon individuals, trusts, and estates by |
| 4 | | subsections (a) and (b) of Section 201 of this Act, minus |
| 5 | | deposits into the Income Tax Refund Fund, into the Fund for the |
| 6 | | Advancement of Education: |
| 7 | | (1) beginning February 1, 2015, and prior to February |
| 8 | | 1, 2025, 1/30; and |
| 9 | | (2) beginning February 1, 2025, 1/26. |
| 10 | | If the rate of tax imposed by subsection (a) and (b) of |
| 11 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
| 12 | | the Department shall not make the deposits required by this |
| 13 | | subsection (f) on or after the effective date of the reduction. |
| 14 | | (g) Deposits into the Commitment to Human Services Fund. |
| 15 | | Beginning February 1, 2015, the Department shall deposit the |
| 16 | | following portions of the revenue realized from the tax imposed |
| 17 | | upon individuals, trusts, and estates by subsections (a) and |
| 18 | | (b) of Section 201 of this Act, minus deposits into the Income |
| 19 | | Tax Refund Fund, into the Commitment to Human Services Fund: |
| 20 | | (1) beginning February 1, 2015, and prior to February |
| 21 | | 1, 2025, 1/30; and |
| 22 | | (2) beginning February 1, 2025, 1/26. |
| 23 | | If the rate of tax imposed by subsection (a) and (b) of |
| 24 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
| 25 | | the Department shall not make the deposits required by this |
| 26 | | subsection (g) on or after the effective date of the reduction. |
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| 1 | | (h) Deposits into the Tax Compliance and Administration |
| 2 | | Fund. Beginning on the first day of the first calendar month to |
| 3 | | occur on or after August 26, 2014 (the effective date of Public |
| 4 | | Act 98-1098), each month the Department shall pay into the Tax |
| 5 | | Compliance and Administration Fund, to be used, subject to |
| 6 | | appropriation, to fund additional auditors and compliance |
| 7 | | personnel at the Department, an amount equal to 1/12 of 5% of |
| 8 | | the cash receipts collected during the preceding fiscal year by |
| 9 | | the Audit Bureau of the Department from the tax imposed by |
| 10 | | subsections (a), (b), (c), and (d) of Section 201 of this Act, |
| 11 | | net of deposits into the Income Tax Refund Fund made from those |
| 12 | | cash receipts. |
| 13 | | (Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23, |
| 14 | | eff. 7-6-17; 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; |
| 15 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-8-19.)
|
| 16 | | Section 5-65. The Regional Transportation Authority Act is |
| 17 | | amended by changing Section 4.09 as follows:
|
| 18 | | (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
|
| 19 | | Sec. 4.09. Public Transportation Fund and the Regional |
| 20 | | Transportation
Authority Occupation and Use Tax Replacement |
| 21 | | Fund.
|
| 22 | | (a)(1)
Except as otherwise provided in paragraph (4), as |
| 23 | | soon as possible after
the first day of each month, beginning |
| 24 | | July 1, 1984, upon certification of
the Department of Revenue, |
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| 1 | | the Comptroller shall order transferred and the
Treasurer shall |
| 2 | | transfer from the General Revenue Fund to a special fund in the |
| 3 | | State Treasury to be known as the Public
Transportation Fund an |
| 4 | | amount equal to 25% of the net revenue, before the
deduction of |
| 5 | | the serviceman and retailer discounts pursuant to Section 9 of
|
| 6 | | the Service Occupation Tax Act and Section 3 of the Retailers' |
| 7 | | Occupation
Tax Act, realized from
any tax imposed by the |
| 8 | | Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the |
| 9 | | amounts deposited into the Regional
Transportation Authority |
| 10 | | tax fund created by Section 4.03 of this Act, from
the County |
| 11 | | and Mass Transit District Fund as provided in Section 6z-20 of
|
| 12 | | the State Finance Act and 25% of the amounts deposited into the |
| 13 | | Regional
Transportation Authority Occupation and Use Tax |
| 14 | | Replacement Fund from the
State and Local Sales Tax Reform Fund |
| 15 | | as provided in Section 6z-17 of the
State Finance Act.
On the |
| 16 | | first day of the month following the date that the Department |
| 17 | | receives revenues from increased taxes under Section 4.03(m) as |
| 18 | | authorized by Public Act 95-708 this amendatory Act of the 95th |
| 19 | | General Assembly, in lieu of the transfers authorized in the |
| 20 | | preceding sentence, upon certification of the Department of |
| 21 | | Revenue, the Comptroller shall order transferred and the |
| 22 | | Treasurer shall transfer from the General Revenue Fund to the |
| 23 | | Public Transportation Fund an amount equal to 25% of the net |
| 24 | | revenue, before the deduction of the serviceman and retailer |
| 25 | | discounts pursuant to Section 9 of the Service Occupation Tax |
| 26 | | Act and Section 3 of the Retailers' Occupation Tax Act, |
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| 1 | | realized from (i) 80% of the proceeds of any tax imposed by the |
| 2 | | Authority at a rate of 1.25% in Cook County, (ii) 75% of the |
| 3 | | proceeds of any tax imposed by the Authority at the rate of 1% |
| 4 | | in Cook County, and (iii) one-third of the proceeds of any tax |
| 5 | | imposed by the Authority at the rate of 0.75% in the Counties |
| 6 | | of DuPage, Kane, Lake, McHenry, and Will, all pursuant to |
| 7 | | Section 4.03, and 25% of the net revenue realized from any tax |
| 8 | | imposed by the Authority pursuant to Section 4.03.1, and 25% of |
| 9 | | the amounts deposited into the Regional Transportation |
| 10 | | Authority tax fund created by Section 4.03 of this Act from the |
| 11 | | County and Mass Transit District Fund as provided in Section |
| 12 | | 6z-20 of the State Finance Act, and 25% of the amounts |
| 13 | | deposited into the Regional Transportation Authority |
| 14 | | Occupation and Use Tax Replacement Fund from the State and |
| 15 | | Local Sales Tax Reform Fund as provided in Section 6z-17 of the |
| 16 | | State Finance Act. As used in this Section, net revenue |
| 17 | | realized for a month shall be the revenue
collected by the |
| 18 | | State pursuant to Sections 4.03 and 4.03.1 during the
previous |
| 19 | | month from within the metropolitan region, less the amount paid
|
| 20 | | out during that same month as refunds to taxpayers for |
| 21 | | overpayment of
liability in the metropolitan region under |
| 22 | | Sections 4.03 and 4.03.1. |
| 23 | | Notwithstanding any provision of law to the contrary, |
| 24 | | beginning on July 6, 2017 (the effective date of Public Act |
| 25 | | 100-23) this amendatory Act of the 100th General Assembly, |
| 26 | | those amounts required under this paragraph (1) of subsection |
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| 1 | | (a) to be transferred by the Treasurer into the Public |
| 2 | | Transportation Fund from the General Revenue Fund shall be |
| 3 | | directly deposited into the Public Transportation Fund as the |
| 4 | | revenues are realized from the taxes indicated.
|
| 5 | | (2) Except as otherwise provided in paragraph (4), on |
| 6 | | February 1, 2009 (the first day of the month following the |
| 7 | | effective date of Public Act 95-708) this amendatory Act of the |
| 8 | | 95th General Assembly and each month thereafter, upon |
| 9 | | certification by the Department of Revenue, the Comptroller |
| 10 | | shall order transferred and the Treasurer shall transfer from |
| 11 | | the General Revenue Fund to the Public Transportation Fund an |
| 12 | | amount equal to 5% of the net revenue, before the deduction of |
| 13 | | the serviceman and retailer discounts pursuant to Section 9 of |
| 14 | | the Service Occupation Tax Act and Section 3 of the Retailers' |
| 15 | | Occupation Tax Act, realized from any tax imposed by the |
| 16 | | Authority pursuant to Sections 4.03 and 4.03.1 and certified by |
| 17 | | the Department of Revenue under Section 4.03(n) of this Act to |
| 18 | | be paid to the Authority and 5% of the amounts deposited into |
| 19 | | the Regional Transportation Authority tax fund created by |
| 20 | | Section 4.03 of this Act from the County and Mass Transit |
| 21 | | District Fund as provided in Section 6z-20 of the State Finance |
| 22 | | Act, and 5% of the amounts deposited into the Regional |
| 23 | | Transportation Authority Occupation and Use Tax Replacement |
| 24 | | Fund from the State and Local Sales Tax Reform Fund as provided |
| 25 | | in Section 6z-17 of the State Finance Act, and 5% of the |
| 26 | | revenue realized by the Chicago Transit Authority as financial |
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| 1 | | assistance from the City of Chicago from the proceeds of any |
| 2 | | tax imposed by the City of Chicago under Section 8-3-19 of the |
| 3 | | Illinois Municipal Code.
|
| 4 | | Notwithstanding any provision of law to the contrary, |
| 5 | | beginning on July 6, 2017 (the effective date of Public Act |
| 6 | | 100-23), those amounts required under this paragraph (2) of |
| 7 | | subsection (a) to be transferred by the Treasurer into the |
| 8 | | Public Transportation Fund from the General Revenue Fund shall |
| 9 | | be directly deposited into the Public Transportation Fund as |
| 10 | | the revenues are realized from the taxes indicated. |
| 11 | | (3) Except as otherwise provided in paragraph (4), as soon |
| 12 | | as possible after the first day of January, 2009 and each month |
| 13 | | thereafter, upon certification of the Department of Revenue |
| 14 | | with respect to the taxes collected under Section 4.03, the |
| 15 | | Comptroller shall order transferred and the Treasurer shall |
| 16 | | transfer from the General Revenue Fund to the Public |
| 17 | | Transportation Fund an amount equal to 25% of the net revenue, |
| 18 | | before the deduction of the serviceman and retailer discounts |
| 19 | | pursuant to Section 9 of the Service Occupation Tax Act and |
| 20 | | Section 3 of the Retailers' Occupation Tax Act, realized from |
| 21 | | (i) 20% of the proceeds of any tax imposed by the Authority at |
| 22 | | a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any |
| 23 | | tax imposed by the Authority at the rate of 1% in Cook County, |
| 24 | | and (iii) one-third of the proceeds of any tax imposed by the |
| 25 | | Authority at the rate of 0.75% in the Counties of DuPage, Kane, |
| 26 | | Lake, McHenry, and Will, all pursuant to Section 4.03, and the |
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| 1 | | Comptroller shall order transferred and the Treasurer shall |
| 2 | | transfer from the General Revenue Fund to the Public |
| 3 | | Transportation Fund (iv) an amount equal to 25% of the revenue |
| 4 | | realized by the Chicago Transit Authority as financial |
| 5 | | assistance from the City of Chicago from the proceeds of any |
| 6 | | tax imposed by the City of Chicago under Section 8-3-19 of the |
| 7 | | Illinois Municipal Code.
|
| 8 | | Notwithstanding any provision of law to the contrary, |
| 9 | | beginning on July 6, 2017 (the effective date of Public Act |
| 10 | | 100-23), those amounts required under this paragraph (3) of |
| 11 | | subsection (a) to be transferred by the Treasurer into the |
| 12 | | Public Transportation Fund from the General Revenue Fund shall |
| 13 | | be directly deposited into the Public Transportation Fund as |
| 14 | | the revenues are realized from the taxes indicated. |
| 15 | | (4) Notwithstanding any provision of law to the contrary, |
| 16 | | of the transfers to be made under paragraphs (1), (2), and (3) |
| 17 | | of this subsection (a) from the General Revenue Fund to the |
| 18 | | Public Transportation Fund, the first $150,000,000 |
| 19 | | $100,000,000 that would have otherwise been transferred from |
| 20 | | the General Revenue Fund shall be transferred from the Road |
| 21 | | Fund. The remaining balance of such transfers shall be made |
| 22 | | from the General Revenue Fund. |
| 23 | | (5) (Blank). For State fiscal year 2018 only, |
| 24 | | notwithstanding any provision of law to the contrary, the total |
| 25 | | amount of revenue and deposits under this subsection (a) |
| 26 | | attributable to revenues realized during State fiscal year 2018 |
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|
| 1 | | shall be reduced by 10%. |
| 2 | | (6) (Blank). For State fiscal year 2019 only, |
| 3 | | notwithstanding any provision of law to the contrary, the total |
| 4 | | amount of revenue and deposits under this Section attributable |
| 5 | | to revenues realized during State fiscal year 2019 shall be |
| 6 | | reduced by 5%. |
| 7 | | (7) For State fiscal year 2020 only, notwithstanding any |
| 8 | | provision of law to the contrary, the total amount of revenue |
| 9 | | and deposits under this Section attributable to revenues |
| 10 | | realized during State fiscal year 2020 shall be reduced by 5%.
|
| 11 | | (b)(1) All moneys deposited in the Public Transportation |
| 12 | | Fund and the
Regional Transportation Authority Occupation and |
| 13 | | Use Tax Replacement Fund,
whether deposited pursuant to this |
| 14 | | Section or otherwise, are allocated to
the Authority, except |
| 15 | | for amounts appropriated to the Office of the Executive |
| 16 | | Inspector General as authorized by subsection (h) of Section |
| 17 | | 4.03.3 and amounts transferred to the Audit Expense Fund |
| 18 | | pursuant to Section 6z-27 of the State Finance Act. The |
| 19 | | Comptroller, as soon as
possible after each monthly transfer |
| 20 | | provided in this Section and after
each deposit into the Public |
| 21 | | Transportation Fund, shall order the Treasurer
to pay to the |
| 22 | | Authority out of the Public Transportation Fund the amount so
|
| 23 | | transferred or deposited. Any Additional State Assistance and |
| 24 | | Additional Financial Assistance paid to the Authority under |
| 25 | | this Section shall be expended by the Authority for its |
| 26 | | purposes as provided in this Act. The balance of the amounts |
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| 1 | | paid to the Authority from the Public Transportation Fund shall |
| 2 | | be expended by the Authority as provided in Section 4.03.3. The
|
| 3 | | Comptroller,
as soon as possible after each deposit into the |
| 4 | | Regional Transportation
Authority Occupation and Use Tax |
| 5 | | Replacement Fund provided in this Section
and Section 6z-17 of |
| 6 | | the State Finance Act, shall order the Treasurer
to pay to the |
| 7 | | Authority out of the Regional Transportation Authority
|
| 8 | | Occupation and Use Tax Replacement Fund the amount so |
| 9 | | deposited. Such
amounts paid to the Authority may be expended |
| 10 | | by it for its purposes as
provided in this Act. The provisions |
| 11 | | directing the distributions from the Public Transportation |
| 12 | | Fund and the Regional Transportation Authority Occupation and |
| 13 | | Use Tax Replacement Fund provided for in this Section shall |
| 14 | | constitute an irrevocable and continuing appropriation of all |
| 15 | | amounts as provided herein. The State Treasurer and State |
| 16 | | Comptroller are hereby authorized and directed to make |
| 17 | | distributions as provided in this Section. (2) Provided, |
| 18 | | however, no moneys deposited under subsection (a)
of this |
| 19 | | Section shall be paid from the Public Transportation
Fund to |
| 20 | | the Authority or its assignee for any fiscal year until the |
| 21 | | Authority has certified to
the Governor, the Comptroller, and |
| 22 | | the Mayor of the City of Chicago that it
has adopted for that |
| 23 | | fiscal year an Annual Budget and Two-Year Financial Plan
|
| 24 | | meeting the
requirements in Section 4.01(b).
|
| 25 | | (c) In recognition of the efforts of the Authority to |
| 26 | | enhance the mass
transportation facilities under its control, |
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| 1 | | the State shall provide
financial assistance ("Additional |
| 2 | | State Assistance") in excess of the
amounts transferred to the |
| 3 | | Authority from the General Revenue Fund under
subsection (a) of |
| 4 | | this Section. Additional State Assistance shall be
calculated |
| 5 | | as provided in
subsection (d), but shall in no event exceed the |
| 6 | | following
specified amounts with respect to the following State |
| 7 | | fiscal years:
|
|
| 8 | | 1990 |
$5,000,000; |
|
| 9 | | 1991 |
$5,000,000; |
|
| 10 | | 1992 |
$10,000,000; |
|
| 11 | | 1993 |
$10,000,000; |
|
| 12 | | 1994 |
$20,000,000; |
|
| 13 | | 1995 |
$30,000,000; |
|
| 14 | | 1996 |
$40,000,000; |
|
| 15 | | 1997 |
$50,000,000; |
|
| 16 | | 1998 |
$55,000,000; and |
|
| 17 | | each year thereafter |
$55,000,000. |
|
| 18 | | (c-5) The State shall provide financial assistance |
| 19 | | ("Additional Financial
Assistance") in addition to the |
| 20 | | Additional State Assistance provided by
subsection (c) and the |
| 21 | | amounts transferred to the Authority from the General
Revenue |
| 22 | | Fund under subsection (a) of this Section. Additional Financial
|
| 23 | | Assistance provided by this subsection shall be calculated as |
| 24 | | provided in
subsection (d), but shall in no event exceed the |
| 25 | | following specified amounts
with respect to the following State |
| 26 | | fiscal years:
|
|
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| 1 | | 2000 |
$0; |
|
| 2 | | 2001 |
$16,000,000; |
|
| 3 | | 2002 |
$35,000,000; |
|
| 4 | | 2003 |
$54,000,000; |
|
| 5 | | 2004 |
$73,000,000; |
|
| 6 | | 2005 |
$93,000,000; and |
|
| 7 | | each year thereafter |
$100,000,000. |
|
| 8 | | (d) Beginning with State fiscal year 1990 and continuing |
| 9 | | for each
State fiscal year thereafter, the Authority shall |
| 10 | | annually certify to the
State Comptroller and State Treasurer, |
| 11 | | separately with respect to each of
subdivisions (g)(2) and |
| 12 | | (g)(3) of Section 4.04 of this Act, the following
amounts:
|
| 13 | | (1) The amount necessary and required, during the State |
| 14 | | fiscal year with
respect to which the certification is |
| 15 | | made, to pay its obligations for debt
service on all |
| 16 | | outstanding bonds or notes issued by the Authority under |
| 17 | | subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.
|
| 18 | | (2) An estimate of the amount necessary and required to |
| 19 | | pay its
obligations for debt service for any bonds or notes |
| 20 | | which the Authority anticipates it
will issue under |
| 21 | | subdivisions (g)(2) and (g)(3) of Section 4.04 during
that |
| 22 | | State fiscal year.
|
| 23 | | (3) Its debt service savings during the preceding State |
| 24 | | fiscal year
from refunding or advance refunding of bonds or |
| 25 | | notes issued under subdivisions
(g)(2) and (g)(3) of |
| 26 | | Section 4.04.
|
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| 1 | | (4) The amount of interest, if any, earned by the |
| 2 | | Authority during the
previous State fiscal year on the |
| 3 | | proceeds of bonds or notes issued pursuant to
subdivisions |
| 4 | | (g)(2) and (g)(3) of Section 4.04, other than refunding or |
| 5 | | advance
refunding bonds or notes.
|
| 6 | | The certification shall include a specific
schedule of debt |
| 7 | | service payments, including the date and amount of each
payment |
| 8 | | for all outstanding bonds or notes and an estimated schedule of
|
| 9 | | anticipated debt service for all bonds and notes it intends to |
| 10 | | issue, if any,
during that State fiscal year, including the |
| 11 | | estimated date and estimated
amount of each payment.
|
| 12 | | Immediately upon the issuance of bonds for which an |
| 13 | | estimated schedule
of debt service payments was prepared, the |
| 14 | | Authority shall file an amended
certification with respect to |
| 15 | | item (2) above, to specify the actual
schedule of debt service |
| 16 | | payments, including the date and amount of each
payment, for |
| 17 | | the remainder of the State fiscal year.
|
| 18 | | On the first day of each month of the
State fiscal year in |
| 19 | | which there are bonds outstanding with respect to which
the |
| 20 | | certification is made, the State Comptroller shall order |
| 21 | | transferred and
the State Treasurer shall transfer from the |
| 22 | | Road Fund to the
Public Transportation Fund the Additional |
| 23 | | State Assistance and Additional
Financial Assistance in an |
| 24 | | amount equal to the aggregate of
(i) one-twelfth of the sum of |
| 25 | | the amounts certified under items
(1) and (3) above less the |
| 26 | | amount certified under item (4) above, plus
(ii)
the amount |
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| 1 | | required to pay debt service on bonds and notes
issued during |
| 2 | | the fiscal year, if any, divided by the number of months
|
| 3 | | remaining in the fiscal year after the date of issuance, or |
| 4 | | some smaller
portion as may be necessary under subsection (c)
|
| 5 | | or (c-5) of this Section for the relevant State fiscal year, |
| 6 | | plus
(iii) any cumulative deficiencies in transfers for prior |
| 7 | | months,
until an amount equal to the
sum of the amounts |
| 8 | | certified under items (1) and (3) above,
plus the actual debt |
| 9 | | service certified under item (2) above,
less the amount |
| 10 | | certified under item (4) above,
has been transferred; except |
| 11 | | that these transfers are subject to the
following limits:
|
| 12 | | (A) In no event shall the total transfers in any State |
| 13 | | fiscal
year relating to outstanding bonds and notes issued |
| 14 | | by the Authority under
subdivision (g)(2) of Section 4.04 |
| 15 | | exceed the lesser of the annual maximum
amount specified in |
| 16 | | subsection (c) or the sum of the amounts
certified under |
| 17 | | items (1) and (3) above,
plus the actual debt service |
| 18 | | certified under item (2) above,
less the amount certified |
| 19 | | under item
(4) above, with respect to those bonds and |
| 20 | | notes.
|
| 21 | | (B) In no event shall the total transfers in any State |
| 22 | | fiscal year
relating to outstanding bonds and notes issued |
| 23 | | by the Authority under
subdivision (g)(3) of Section 4.04 |
| 24 | | exceed the lesser of the annual maximum
amount specified in |
| 25 | | subsection (c-5) or the sum of the amounts certified under
|
| 26 | | items (1) and (3) above,
plus the actual debt service |
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| 1 | | certified under item (2) above,
less the amount certified |
| 2 | | under item (4) above, with
respect to those bonds and |
| 3 | | notes.
|
| 4 | | The term "outstanding" does not include bonds or notes for |
| 5 | | which
refunding or advance refunding bonds or notes have been |
| 6 | | issued.
|
| 7 | | (e) Neither Additional State Assistance nor Additional |
| 8 | | Financial
Assistance may be pledged, either directly or
|
| 9 | | indirectly as general revenues of the Authority, as security |
| 10 | | for any bonds
issued by the Authority. The Authority may not |
| 11 | | assign its right to receive
Additional State Assistance or |
| 12 | | Additional Financial Assistance, or direct
payment of |
| 13 | | Additional State
Assistance or Additional Financial |
| 14 | | Assistance, to a trustee or any other
entity for the
payment of |
| 15 | | debt service
on its bonds.
|
| 16 | | (f) The certification required under subsection (d) with |
| 17 | | respect to
outstanding bonds and notes of the Authority shall |
| 18 | | be
filed as early as practicable before the beginning of the |
| 19 | | State fiscal
year to which it relates. The certification shall |
| 20 | | be revised as may be
necessary to accurately state the debt |
| 21 | | service requirements of the Authority.
|
| 22 | | (g) Within 6 months of the end of each fiscal year, the |
| 23 | | Authority shall determine: |
| 24 | | (i) whether
the aggregate of all system generated |
| 25 | | revenues for public transportation
in the metropolitan |
| 26 | | region which is provided by, or under grant or purchase
of |
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| 1 | | service contracts with, the Service Boards equals 50% of |
| 2 | | the aggregate
of all costs of providing such public |
| 3 | | transportation. "System generated
revenues" include all |
| 4 | | the proceeds of fares and charges for services provided,
|
| 5 | | contributions received in connection with public |
| 6 | | transportation from units
of local government other than |
| 7 | | the Authority, except for contributions received by the |
| 8 | | Chicago Transit Authority from a real estate transfer tax |
| 9 | | imposed under subsection (i) of Section 8-3-19 of the |
| 10 | | Illinois Municipal Code, and from the State pursuant
to |
| 11 | | subsection (i) of Section 2705-305 of the Department of |
| 12 | | Transportation Law
(20 ILCS 2705/2705-305), and all other |
| 13 | | revenues properly included consistent
with generally |
| 14 | | accepted accounting principles but may not include: the |
| 15 | | proceeds
from any borrowing, and, beginning with the 2007 |
| 16 | | fiscal year, all revenues and receipts, including but not |
| 17 | | limited to fares and grants received from the federal, |
| 18 | | State or any unit of local government or other entity, |
| 19 | | derived from providing ADA paratransit service pursuant to |
| 20 | | Section 2.30 of the Regional Transportation Authority Act. |
| 21 | | "Costs" include all items properly included as
operating |
| 22 | | costs consistent with generally accepted accounting |
| 23 | | principles,
including administrative costs, but do not |
| 24 | | include: depreciation; payment
of principal and interest |
| 25 | | on bonds, notes or other evidences of obligations
for |
| 26 | | borrowed money of the Authority; payments with respect to |
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| 1 | | public
transportation facilities made pursuant to |
| 2 | | subsection (b) of Section 2.20;
any payments with respect |
| 3 | | to rate protection contracts, credit
enhancements or |
| 4 | | liquidity agreements made under Section 4.14; any other
|
| 5 | | cost as to which it is reasonably expected that a cash
|
| 6 | | expenditure will not be made; costs for passenger
security |
| 7 | | including grants, contracts, personnel, equipment and
|
| 8 | | administrative expenses, except in the case of the Chicago |
| 9 | | Transit
Authority, in which case the term does not include |
| 10 | | costs spent annually by
that entity for protection against |
| 11 | | crime as required by Section 27a of the
Metropolitan |
| 12 | | Transit Authority Act; the costs of Debt Service paid by |
| 13 | | the Chicago Transit Authority, as defined in Section 12c of |
| 14 | | the Metropolitan Transit Authority Act, or bonds or notes |
| 15 | | issued pursuant to that Section; the payment by the |
| 16 | | Commuter Rail Division of debt service on bonds issued |
| 17 | | pursuant to Section 3B.09; expenses incurred by the |
| 18 | | Suburban Bus Division for the cost of new public |
| 19 | | transportation services funded from grants pursuant to |
| 20 | | Section 2.01e of this amendatory Act of the 95th General |
| 21 | | Assembly for a period of 2 years from the date of |
| 22 | | initiation of each such service; costs as exempted by the |
| 23 | | Board for
projects pursuant to Section 2.09 of this Act; |
| 24 | | or, beginning with the 2007 fiscal year, expenses related |
| 25 | | to providing ADA paratransit service pursuant to Section |
| 26 | | 2.30 of the Regional Transportation Authority Act; or in |
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| 1 | | fiscal years 2008 through 2012 inclusive, costs in the |
| 2 | | amount of $200,000,000 in fiscal year 2008, reducing by |
| 3 | | $40,000,000 in each fiscal year thereafter until this |
| 4 | | exemption is eliminated. If said system generated
revenues |
| 5 | | are less than 50% of said costs, the Board shall remit an |
| 6 | | amount
equal to the amount of the deficit to the State. The |
| 7 | | Treasurer shall
deposit any such payment in the Road Fund; |
| 8 | | and
|
| 9 | | (ii) whether, beginning with the 2007 fiscal year, the |
| 10 | | aggregate of all fares charged and received for ADA |
| 11 | | paratransit services equals the system generated ADA |
| 12 | | paratransit services revenue recovery ratio percentage of |
| 13 | | the aggregate of all costs of providing such ADA |
| 14 | | paratransit services.
|
| 15 | | (h) If the Authority makes any payment to the State under |
| 16 | | paragraph (g),
the Authority shall reduce the amount provided |
| 17 | | to a Service Board from funds
transferred under paragraph (a) |
| 18 | | in proportion to the amount by which
that Service Board failed |
| 19 | | to meet its required system generated revenues
recovery ratio. |
| 20 | | A Service Board which is affected by a reduction in funds
under |
| 21 | | this paragraph shall submit to the Authority concurrently with |
| 22 | | its
next due quarterly report a revised budget incorporating |
| 23 | | the reduction in
funds. The revised budget must meet the |
| 24 | | criteria specified in clauses (i)
through (vi) of Section |
| 25 | | 4.11(b)(2). The Board shall review and act on the
revised |
| 26 | | budget as provided in Section 4.11(b)(3).
|
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| 1 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 2 | | Section 5-70. The School Code is amended by changing |
| 3 | | Sections 3-16 and 18-8.15 and by adding Sections 2-3.176, |
| 4 | | 2-3.177, 2-3.178, and 14-7.02c as follows:
|
| 5 | | (105 ILCS 5/2-3.176 new) |
| 6 | | Sec. 2-3.176. Transfers to Governor's Grant Fund. In |
| 7 | | addition to any other transfers that may be provided for by |
| 8 | | law, the State Comptroller shall direct and the State Treasurer |
| 9 | | shall transfer from the SBE Federal Agency Services Fund and |
| 10 | | the SBE Federal Department of Education Fund into the |
| 11 | | Governor's Grant Fund such amounts as may be directed in |
| 12 | | writing by the State Board of Education.
|
| 13 | | (105 ILCS 5/2-3.177 new) |
| 14 | | Sec. 2-3.177. Transfers to DHS Special Purposes Trust Fund. |
| 15 | | In addition to any other transfers that may be provided for by |
| 16 | | law, the State Comptroller shall direct and the State Treasurer |
| 17 | | shall transfer from the SBE Federal Agency Services Fund into |
| 18 | | the DHS Special Purposes Trust Fund such amounts as may be |
| 19 | | directed in writing by the State Board of Education.
|
| 20 | | (105 ILCS 5/2-3.178 new) |
| 21 | | Sec. 2-3.178. K-12 Recycling Grant Program. |
| 22 | | (a) Subject to appropriation, the State Board of Education |
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| 1 | | must create and administer the K-12 Recycling Grant Program to |
| 2 | | provide grants to school districts for the implementation or |
| 3 | | improvement of a school's recycling program. A school district |
| 4 | | that applies for a grant under this Section may receive a |
| 5 | | maximum grant amount of $5,000 per school in that district and |
| 6 | | may use the grant funds only to implement or improve a school's |
| 7 | | recycling program. |
| 8 | | (b) The State Board must adopt rules to implement this |
| 9 | | Section.
|
| 10 | | (105 ILCS 5/3-16) |
| 11 | | Sec. 3-16. Grants to alternative schools, safe schools, and |
| 12 | | alternative learning opportunities programs. The State Board |
| 13 | | of Education, subject to appropriation, shall award grants to |
| 14 | | alternative schools, safe schools, and alternative learning |
| 15 | | opportunities programs operated by a regional office of |
| 16 | | education. For fiscal year 2018, to To calculate grant amounts |
| 17 | | to the programs operated by regional offices of education, the |
| 18 | | State Board shall calculate an amount equal to the greater of |
| 19 | | the regional program's best 3 months of average daily |
| 20 | | attendance for the 2016-2017 school year or the average of the |
| 21 | | best 3 months of average daily attendance for the 2014-2015 |
| 22 | | school year through the 2016-2017 school year, multiplied by |
| 23 | | the amount of $6,119. For fiscal year 2019, to calculate grant
|
| 24 | | amounts to the programs operated by regional offices of
|
| 25 | | education, the State Board shall calculate an amount equal to
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| 1 | | the greater of the regional program's best 3 months of average
|
| 2 | | daily attendance for the 2017-2018 school year or the average |
| 3 | | of the best 3 months of average daily attendance for the
|
| 4 | | 2015-2016 school year through the 2017-2018 school year,
|
| 5 | | multiplied by the amount of $6,119. These amounts This amount |
| 6 | | shall be termed the "Regional Program Increased Enrollment |
| 7 | | Recognition". If the amount of the Regional Program Increased |
| 8 | | Enrollment Recognition is greater than the amount of the |
| 9 | | regional office of education program's Base Funding Minimum for |
| 10 | | fiscal year 2018 or fiscal year 2019, calculated under Section |
| 11 | | 18-8.15, then the State Board of Education shall pay the |
| 12 | | regional program a grant equal to the difference between the |
| 13 | | regional program's Regional Program Increased Enrollment |
| 14 | | Recognition and the Base Funding Minimum for fiscal year 2018 |
| 15 | | or fiscal year 2019, respectively. Nothing in this Section |
| 16 | | shall be construed to alter any payments or calculations under |
| 17 | | Section 18-8.15.
|
| 18 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
| 19 | | (105 ILCS 5/14-7.02c new) |
| 20 | | Sec. 14-7.02c. Private therapeutic day schools; student |
| 21 | | enrollment data. The Illinois Purchased Care Review Board must |
| 22 | | accept amended student enrollment data from special education |
| 23 | | private therapeutic day schools that have specialized |
| 24 | | contractual agreements with a school district having a |
| 25 | | population exceeding 500,000 inhabitants in the 2016-2017 and |
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| 1 | | 2017-2018 school years. The amended student enrollment data |
| 2 | | must be based on actual monthly enrollment days where a student |
| 3 | | placed by the school district was formally enrolled and began |
| 4 | | to receive services through the last date he or she was |
| 5 | | formally exited from the therapeutic day school. All enrolled |
| 6 | | days must be confined to the official beginning and end dates |
| 7 | | of the therapeutic day school's official calendar on file with |
| 8 | | the State Board of Education. In no instance may the amended |
| 9 | | enrollment be further reduced to account for student absences. |
| 10 | | A school district having a population of 500,000 or less |
| 11 | | inhabitants must be billed at the per diem rate approved by the |
| 12 | | Illinois Purchased Care Review Board based on days enrolled as |
| 13 | | prescribed in Section 900.330 of Title 89 of the Illinois |
| 14 | | Administrative Code.
|
| 15 | | (105 ILCS 5/18-8.15) |
| 16 | | Sec. 18-8.15. Evidence-based funding for student success |
| 17 | | for the 2017-2018 and subsequent school years. |
| 18 | | (a) General provisions. |
| 19 | | (1) The purpose of this Section is to ensure that, by |
| 20 | | June 30, 2027 and beyond, this State has a kindergarten |
| 21 | | through grade 12 public education system with the capacity |
| 22 | | to ensure the educational development of all persons to the |
| 23 | | limits of their capacities in accordance with Section 1 of |
| 24 | | Article X of the Constitution of the State of Illinois. To |
| 25 | | accomplish that objective, this Section creates a method of |
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| 1 | | funding public education that is evidence-based; is |
| 2 | | sufficient to ensure every student receives a meaningful |
| 3 | | opportunity to learn irrespective of race, ethnicity, |
| 4 | | sexual orientation, gender, or community-income level; and |
| 5 | | is sustainable and predictable. When fully funded under |
| 6 | | this Section, every school shall have the resources, based |
| 7 | | on what the evidence indicates is needed, to: |
| 8 | | (A) provide all students with a high quality |
| 9 | | education that offers the academic, enrichment, social |
| 10 | | and emotional support, technical, and career-focused |
| 11 | | programs that will allow them to become competitive |
| 12 | | workers, responsible parents, productive citizens of |
| 13 | | this State, and active members of our national |
| 14 | | democracy; |
| 15 | | (B) ensure all students receive the education they |
| 16 | | need to graduate from high school with the skills |
| 17 | | required to pursue post-secondary education and |
| 18 | | training for a rewarding career; |
| 19 | | (C) reduce, with a goal of eliminating, the |
| 20 | | achievement gap between at-risk and non-at-risk |
| 21 | | students by raising the performance of at-risk |
| 22 | | students and not by reducing standards; and |
| 23 | | (D) ensure this State satisfies its obligation to |
| 24 | | assume the primary responsibility to fund public |
| 25 | | education and simultaneously relieve the |
| 26 | | disproportionate burden placed on local property taxes |
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| 1 | | to fund schools. |
| 2 | | (2) The evidence-based funding formula under this |
| 3 | | Section shall be applied to all Organizational Units in |
| 4 | | this State. The evidence-based funding formula outlined in |
| 5 | | this Act is based on the formula outlined in Senate Bill 1 |
| 6 | | of the 100th General Assembly, as passed by both |
| 7 | | legislative chambers. As further defined and described in |
| 8 | | this Section, there are 4 major components of the |
| 9 | | evidence-based funding model: |
| 10 | | (A) First, the model calculates a unique adequacy |
| 11 | | target for each Organizational Unit in this State that |
| 12 | | considers the costs to implement research-based |
| 13 | | activities, the unit's student demographics, and |
| 14 | | regional wage difference. |
| 15 | | (B) Second, the model calculates each |
| 16 | | Organizational Unit's local capacity, or the amount |
| 17 | | each Organizational Unit is assumed to contribute |
| 18 | | towards its adequacy target from local resources. |
| 19 | | (C) Third, the model calculates how much funding |
| 20 | | the State currently contributes to the Organizational |
| 21 | | Unit, and adds that to the unit's local capacity to |
| 22 | | determine the unit's overall current adequacy of |
| 23 | | funding. |
| 24 | | (D) Finally, the model's distribution method |
| 25 | | allocates new State funding to those Organizational |
| 26 | | Units that are least well-funded, considering both |
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| 1 | | local capacity and State funding, in relation to their |
| 2 | | adequacy target. |
| 3 | | (3) An Organizational Unit receiving any funding under |
| 4 | | this Section may apply those funds to any fund so received |
| 5 | | for which that Organizational Unit is authorized to make |
| 6 | | expenditures by law. |
| 7 | | (4) As used in this Section, the following terms shall |
| 8 | | have the meanings ascribed in this paragraph (4): |
| 9 | | "Adequacy Target" is defined in paragraph (1) of |
| 10 | | subsection (b) of this Section. |
| 11 | | "Adjusted EAV" is defined in paragraph (4) of |
| 12 | | subsection (d) of this Section. |
| 13 | | "Adjusted Local Capacity Target" is defined in |
| 14 | | paragraph (3) of subsection (c) of this Section. |
| 15 | | "Adjusted Operating Tax Rate" means a tax rate for all |
| 16 | | Organizational Units, for which the State Superintendent |
| 17 | | shall calculate and subtract for the Operating Tax Rate a |
| 18 | | transportation rate based on total expenses for |
| 19 | | transportation services under this Code, as reported on the |
| 20 | | most recent Annual Financial Report in Pupil |
| 21 | | Transportation Services, function 2550 in both the |
| 22 | | Education and Transportation funds and functions 4110 and |
| 23 | | 4120 in the Transportation fund, less any corresponding |
| 24 | | fiscal year State of Illinois scheduled payments excluding |
| 25 | | net adjustments for prior years for regular, vocational, or |
| 26 | | special education transportation reimbursement pursuant to |
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| 1 | | Section 29-5 or subsection (b) of Section 14-13.01 of this |
| 2 | | Code divided by the Adjusted EAV. If an Organizational |
| 3 | | Unit's corresponding fiscal year State of Illinois |
| 4 | | scheduled payments excluding net adjustments for prior |
| 5 | | years for regular, vocational, or special education |
| 6 | | transportation reimbursement pursuant to Section 29-5 or |
| 7 | | subsection (b) of Section 14-13.01 of this Code exceed the |
| 8 | | total transportation expenses, as defined in this |
| 9 | | paragraph, no transportation rate shall be subtracted from |
| 10 | | the Operating Tax Rate. |
| 11 | | "Allocation Rate" is defined in paragraph (3) of |
| 12 | | subsection (g) of this Section. |
| 13 | | "Alternative School" means a public school that is |
| 14 | | created and operated by a regional superintendent of |
| 15 | | schools and approved by the State Board. |
| 16 | | "Applicable Tax Rate" is defined in paragraph (1) of |
| 17 | | subsection (d) of this Section. |
| 18 | | "Assessment" means any of those benchmark, progress |
| 19 | | monitoring, formative, diagnostic, and other assessments, |
| 20 | | in addition to the State accountability assessment, that |
| 21 | | assist teachers' needs in understanding the skills and |
| 22 | | meeting the needs of the students they serve. |
| 23 | | "Assistant principal" means a school administrator |
| 24 | | duly endorsed to be employed as an assistant principal in |
| 25 | | this State. |
| 26 | | "At-risk student" means a student who is at risk of not |
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| 1 | | meeting the Illinois Learning Standards or not graduating |
| 2 | | from elementary or high school and who demonstrates a need |
| 3 | | for vocational support or social services beyond that |
| 4 | | provided by the regular school program. All students |
| 5 | | included in an Organizational Unit's Low-Income Count, as |
| 6 | | well as all English learner and disabled students attending |
| 7 | | the Organizational Unit, shall be considered at-risk |
| 8 | | students under this Section. |
| 9 | | "Average Student Enrollment" or "ASE" for fiscal year |
| 10 | | 2018 means, for an Organizational Unit, the greater of the |
| 11 | | average number of students (grades K through 12) reported |
| 12 | | to the State Board as enrolled in the Organizational Unit |
| 13 | | on October 1 in the immediately preceding school year, plus |
| 14 | | the pre-kindergarten students who receive special |
| 15 | | education services of 2 or more hours a day as reported to |
| 16 | | the State Board on December 1 in the immediately preceding |
| 17 | | school year, or the average number of students (grades K |
| 18 | | through 12) reported to the State Board as enrolled in the |
| 19 | | Organizational Unit on October 1, plus the |
| 20 | | pre-kindergarten students who receive special education |
| 21 | | services of 2 or more hours a day as reported to the State |
| 22 | | Board on December 1, for each of the immediately preceding |
| 23 | | 3 school years. For fiscal year 2019 and each subsequent |
| 24 | | fiscal year, "Average Student Enrollment" or "ASE" means, |
| 25 | | for an Organizational Unit, the greater of the average |
| 26 | | number of students (grades K through 12) reported to the |
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| 1 | | State Board as enrolled in the Organizational Unit on |
| 2 | | October 1 and March 1 in the immediately preceding school |
| 3 | | year, plus the pre-kindergarten students who receive |
| 4 | | special education services as reported to the State Board |
| 5 | | on October 1 and March 1 in the immediately preceding |
| 6 | | school year, or the average number of students (grades K |
| 7 | | through 12) reported to the State Board as enrolled in the |
| 8 | | Organizational Unit on October 1 and March 1, plus the |
| 9 | | pre-kindergarten students who receive special education |
| 10 | | services as reported to the State Board on October 1 and |
| 11 | | March 1, for each of the immediately preceding 3 school |
| 12 | | years. For the purposes of this definition, "enrolled in |
| 13 | | the Organizational Unit" means the number of students |
| 14 | | reported to the State Board who are enrolled in schools |
| 15 | | within the Organizational Unit that the student attends or |
| 16 | | would attend if not placed or transferred to another school |
| 17 | | or program to receive needed services. For the purposes of |
| 18 | | calculating "ASE", all students, grades K through 12, |
| 19 | | excluding those attending kindergarten for a half day and |
| 20 | | students attending an alternative education program |
| 21 | | operated by a regional office of education or intermediate |
| 22 | | service center, shall be counted as 1.0. All students |
| 23 | | attending kindergarten for a half day shall be counted as |
| 24 | | 0.5, unless in 2017 by June 15 or by March 1 in subsequent |
| 25 | | years, the school district reports to the State Board of |
| 26 | | Education the intent to implement full-day kindergarten |
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| 1 | | district-wide for all students, then all students |
| 2 | | attending kindergarten shall be counted as 1.0. Special |
| 3 | | education pre-kindergarten students shall be counted as |
| 4 | | 0.5 each. If the State Board does not collect or has not |
| 5 | | collected both an October 1 and March 1 enrollment count by |
| 6 | | grade or a December 1 collection of special education |
| 7 | | pre-kindergarten students as of the effective date of this |
| 8 | | amendatory Act of the 100th General Assembly, it shall |
| 9 | | establish such collection for all future years. For any |
| 10 | | year where a count by grade level was collected only once, |
| 11 | | that count shall be used as the single count available for |
| 12 | | computing a 3-year average ASE. Funding for programs |
| 13 | | operated by a regional office of education or an |
| 14 | | intermediate service center must be calculated using the |
| 15 | | evidence-based funding formula under this Section for the |
| 16 | | 2019-2020 school year and each subsequent school year until |
| 17 | | separate adequacy formulas are developed and adopted for |
| 18 | | each type of program. ASE for a program operated by a |
| 19 | | regional office of education or an intermediate service |
| 20 | | center must be determined by the March 1 enrollment for the |
| 21 | | program. For the 2019-2020 school year, the ASE used in the |
| 22 | | calculation must be the first-year ASE and, in that year |
| 23 | | only, the assignment of students served by a regional |
| 24 | | office of education or intermediate service center shall |
| 25 | | not result in a reduction of the March enrollment for any |
| 26 | | school district. For the 2020-2021 school year, the ASE |
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| 1 | | must be the greater of the current-year ASE or the 2-year |
| 2 | | average ASE. Beginning with the 2021-2022 school year, the |
| 3 | | ASE must be the greater of the current-year ASE or the |
| 4 | | 3-year average ASE. School districts shall submit the data |
| 5 | | for the ASE calculation to the State Board within 45 days |
| 6 | | of the dates required in this Section for submission of |
| 7 | | enrollment data in order for it to be included in the ASE |
| 8 | | calculation. For fiscal year 2018 only, the ASE calculation |
| 9 | | shall include only enrollment taken on October 1. |
| 10 | | "Base Funding Guarantee" is defined in paragraph (10) |
| 11 | | of subsection (g) of this Section. |
| 12 | | "Base Funding Minimum" is defined in subsection (e) of |
| 13 | | this Section. |
| 14 | | "Base Tax Year" means the property tax levy year used |
| 15 | | to calculate the Budget Year allocation of primary State |
| 16 | | aid. |
| 17 | | "Base Tax Year's Extension" means the product of the |
| 18 | | equalized assessed valuation utilized by the county clerk |
| 19 | | in the Base Tax Year multiplied by the limiting rate as |
| 20 | | calculated by the county clerk and defined in PTELL. |
| 21 | | "Bilingual Education Allocation" means the amount of |
| 22 | | an Organizational Unit's final Adequacy Target |
| 23 | | attributable to bilingual education divided by the |
| 24 | | Organizational Unit's final Adequacy Target, the product |
| 25 | | of which shall be multiplied by the amount of new funding |
| 26 | | received pursuant to this Section. An Organizational |
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| 1 | | Unit's final Adequacy Target attributable to bilingual |
| 2 | | education shall include all additional investments in |
| 3 | | English learner students' adequacy elements. |
| 4 | | "Budget Year" means the school year for which primary |
| 5 | | State aid is calculated and awarded under this Section. |
| 6 | | "Central office" means individual administrators and |
| 7 | | support service personnel charged with managing the |
| 8 | | instructional programs, business and operations, and |
| 9 | | security of the Organizational Unit. |
| 10 | | "Comparable Wage Index" or "CWI" means a regional cost |
| 11 | | differentiation metric that measures systemic, regional |
| 12 | | variations in the salaries of college graduates who are not |
| 13 | | educators. The CWI utilized for this Section shall, for the |
| 14 | | first 3 years of Evidence-Based Funding implementation, be |
| 15 | | the CWI initially developed by the National Center for |
| 16 | | Education Statistics, as most recently updated by Texas A & |
| 17 | | M University. In the fourth and subsequent years of |
| 18 | | Evidence-Based Funding implementation, the State |
| 19 | | Superintendent shall re-determine the CWI using a similar |
| 20 | | methodology to that identified in the Texas A & M |
| 21 | | University study, with adjustments made no less frequently |
| 22 | | than once every 5 years. |
| 23 | | "Computer technology and equipment" means computers |
| 24 | | servers, notebooks, network equipment, copiers, printers, |
| 25 | | instructional software, security software, curriculum |
| 26 | | management courseware, and other similar materials and |
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| 1 | | equipment. |
| 2 | | "Computer technology and equipment investment |
| 3 | | allocation" means the final Adequacy Target amount of an |
| 4 | | Organizational Unit assigned to Tier 1 or Tier 2 in the |
| 5 | | prior school year attributable to the additional $285.50 |
| 6 | | per student computer technology and equipment investment |
| 7 | | grant divided by the Organizational Unit's final Adequacy |
| 8 | | Target, the result of which shall be multiplied by the |
| 9 | | amount of new funding received pursuant to this Section. An |
| 10 | | Organizational Unit assigned to a Tier 1 or Tier 2 final |
| 11 | | Adequacy Target attributable to the received computer |
| 12 | | technology and equipment investment grant shall include |
| 13 | | all additional investments in computer technology and |
| 14 | | equipment adequacy elements. |
| 15 | | "Core subject" means mathematics; science; reading, |
| 16 | | English, writing, and language arts; history and social |
| 17 | | studies; world languages; and subjects taught as Advanced |
| 18 | | Placement in high schools. |
| 19 | | "Core teacher" means a regular classroom teacher in |
| 20 | | elementary schools and teachers of a core subject in middle |
| 21 | | and high schools. |
| 22 | | "Core Intervention teacher (tutor)" means a licensed |
| 23 | | teacher providing one-on-one or small group tutoring to |
| 24 | | students struggling to meet proficiency in core subjects. |
| 25 | | "CPPRT" means corporate personal property replacement |
| 26 | | tax funds paid to an Organizational Unit during the |
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| 1 | | calendar year one year before the calendar year in which a |
| 2 | | school year begins, pursuant to "An Act in relation to the |
| 3 | | abolition of ad valorem personal property tax and the |
| 4 | | replacement of revenues lost thereby, and amending and |
| 5 | | repealing certain Acts and parts of Acts in connection |
| 6 | | therewith", certified August 14, 1979, as amended (Public |
| 7 | | Act 81-1st S.S.-1). |
| 8 | | "EAV" means equalized assessed valuation as defined in |
| 9 | | paragraph (2) of subsection (d) of this Section and |
| 10 | | calculated in accordance with paragraph (3) of subsection |
| 11 | | (d) of this Section. |
| 12 | | "ECI" means the Bureau of Labor Statistics' national |
| 13 | | employment cost index for civilian workers in educational |
| 14 | | services in elementary and secondary schools on a |
| 15 | | cumulative basis for the 12-month calendar year preceding |
| 16 | | the fiscal year of the Evidence-Based Funding calculation. |
| 17 | | "EIS Data" means the employment information system |
| 18 | | data maintained by the State Board on educators within |
| 19 | | Organizational Units. |
| 20 | | "Employee benefits" means health, dental, and vision |
| 21 | | insurance offered to employees of an Organizational Unit, |
| 22 | | the costs associated with statutorily required payment of |
| 23 | | the normal cost of the Organizational Unit's teacher |
| 24 | | pensions, Social Security employer contributions, and |
| 25 | | Illinois Municipal Retirement Fund employer contributions. |
| 26 | | "English learner" or "EL" means a child included in the |
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| 1 | | definition of "English learners" under Section 14C-2 of |
| 2 | | this Code participating in a program of transitional |
| 3 | | bilingual education or a transitional program of |
| 4 | | instruction meeting the requirements and program |
| 5 | | application procedures of Article 14C of this Code. For the |
| 6 | | purposes of collecting the number of EL students enrolled, |
| 7 | | the same collection and calculation methodology as defined |
| 8 | | above for "ASE" shall apply to English learners, with the |
| 9 | | exception that EL student enrollment shall include |
| 10 | | students in grades pre-kindergarten through 12. |
| 11 | | "Essential Elements" means those elements, resources, |
| 12 | | and educational programs that have been identified through |
| 13 | | academic research as necessary to improve student success, |
| 14 | | improve academic performance, close achievement gaps, and |
| 15 | | provide for other per student costs related to the delivery |
| 16 | | and leadership of the Organizational Unit, as well as the |
| 17 | | maintenance and operations of the unit, and which are |
| 18 | | specified in paragraph (2) of subsection (b) of this |
| 19 | | Section. |
| 20 | | "Evidence-Based Funding" means State funding provided |
| 21 | | to an Organizational Unit pursuant to this Section. |
| 22 | | "Extended day" means academic and enrichment programs |
| 23 | | provided to students outside the regular school day before |
| 24 | | and after school or during non-instructional times during |
| 25 | | the school day. |
| 26 | | "Extension Limitation Ratio" means a numerical ratio |
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| 1 | | in which the numerator is the Base Tax Year's Extension and |
| 2 | | the denominator is the Preceding Tax Year's Extension. |
| 3 | | "Final Percent of Adequacy" is defined in paragraph (4) |
| 4 | | of subsection (f) of this Section. |
| 5 | | "Final Resources" is defined in paragraph (3) of |
| 6 | | subsection (f) of this Section. |
| 7 | | "Full-time equivalent" or "FTE" means the full-time |
| 8 | | equivalency compensation for staffing the relevant |
| 9 | | position at an Organizational Unit. |
| 10 | | "Funding Gap" is defined in paragraph (1) of subsection |
| 11 | | (g). |
| 12 | | "Guidance counselor" means a licensed guidance |
| 13 | | counselor who provides guidance and counseling support for |
| 14 | | students within an Organizational Unit. |
| 15 | | "Hybrid District" means a partial elementary unit |
| 16 | | district created pursuant to Article 11E of this Code. |
| 17 | | "Instructional assistant" means a core or special |
| 18 | | education, non-licensed employee who assists a teacher in |
| 19 | | the classroom and provides academic support to students. |
| 20 | | "Instructional facilitator" means a qualified teacher |
| 21 | | or licensed teacher leader who facilitates and coaches |
| 22 | | continuous improvement in classroom instruction; provides |
| 23 | | instructional support to teachers in the elements of |
| 24 | | research-based instruction or demonstrates the alignment |
| 25 | | of instruction with curriculum standards and assessment |
| 26 | | tools; develops or coordinates instructional programs or |
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| 1 | | strategies; develops and implements training; chooses |
| 2 | | standards-based instructional materials; provides teachers |
| 3 | | with an understanding of current research; serves as a |
| 4 | | mentor, site coach, curriculum specialist, or lead |
| 5 | | teacher; or otherwise works with fellow teachers, in |
| 6 | | collaboration, to use data to improve instructional |
| 7 | | practice or develop model lessons. |
| 8 | | "Instructional materials" means relevant instructional |
| 9 | | materials for student instruction, including, but not |
| 10 | | limited to, textbooks, consumable workbooks, laboratory |
| 11 | | equipment, library books, and other similar materials. |
| 12 | | "Laboratory School" means a public school that is |
| 13 | | created and operated by a public university and approved by |
| 14 | | the State Board. |
| 15 | | "Librarian" means a teacher with an endorsement as a |
| 16 | | library information specialist or another individual whose |
| 17 | | primary responsibility is overseeing library resources |
| 18 | | within an Organizational Unit. |
| 19 | | "Limiting rate for Hybrid Districts" means the |
| 20 | | combined elementary school and high school limited rates. |
| 21 | | "Local Capacity" is defined in paragraph (1) of |
| 22 | | subsection (c) of this Section. |
| 23 | | "Local Capacity Percentage" is defined in subparagraph |
| 24 | | (A) of paragraph (2) of subsection (c) of this Section. |
| 25 | | "Local Capacity Ratio" is defined in subparagraph (B) |
| 26 | | of paragraph (2) of subsection (c) of this Section. |
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| 1 | | "Local Capacity Target" is defined in paragraph (2) of |
| 2 | | subsection (c) of this Section. |
| 3 | | "Low-Income Count" means, for an Organizational Unit |
| 4 | | in a fiscal year, the higher of the average number of |
| 5 | | students for the prior school year or the immediately |
| 6 | | preceding 3 school years who, as of July 1 of the |
| 7 | | immediately preceding fiscal year (as determined by the |
| 8 | | Department of Human Services), are eligible for at least |
| 9 | | one of the following low income programs: Medicaid, the |
| 10 | | Children's Health Insurance Program, TANF, or the |
| 11 | | Supplemental Nutrition Assistance Program, excluding |
| 12 | | pupils who are eligible for services provided by the |
| 13 | | Department of Children and Family Services. Until such time |
| 14 | | that grade level low-income populations become available, |
| 15 | | grade level low-income populations shall be determined by |
| 16 | | applying the low-income percentage to total student |
| 17 | | enrollments by grade level. The low-income percentage is |
| 18 | | determined by dividing the Low-Income Count by the Average |
| 19 | | Student Enrollment. The low-income percentage for programs |
| 20 | | operated by a regional office of education or an |
| 21 | | intermediate service center must be set to the weighted |
| 22 | | average of the low-income percentages of all of the school |
| 23 | | districts in the service region. The weighted low-income |
| 24 | | percentage is the result of multiplying the low-income |
| 25 | | percentage of each school district served by the regional |
| 26 | | office of education or intermediate service center by each |
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| 1 | | school district's Average Student Enrollment, summarizing |
| 2 | | those products and dividing the total by the total Average |
| 3 | | Student Enrollment for the service region. |
| 4 | | "Maintenance and operations" means custodial services, |
| 5 | | facility and ground maintenance, facility operations, |
| 6 | | facility security, routine facility repairs, and other |
| 7 | | similar services and functions. |
| 8 | | "Minimum Funding Level" is defined in paragraph (9) of |
| 9 | | subsection (g) of this Section. |
| 10 | | "New Property Tax Relief Pool Funds" means, for any |
| 11 | | given fiscal year, all State funds appropriated under |
| 12 | | Section 2-3.170 of the School Code. |
| 13 | | "New State Funds" means, for a given school year, all |
| 14 | | State funds appropriated for Evidence-Based Funding in |
| 15 | | excess of the amount needed to fund the Base Funding |
| 16 | | Minimum for all Organizational Units in that school year. |
| 17 | | "Net State Contribution Target" means, for a given |
| 18 | | school year, the amount of State funds that would be |
| 19 | | necessary to fully meet the Adequacy Target of an |
| 20 | | Operational Unit minus the Preliminary Resources available |
| 21 | | to each unit. |
| 22 | | "Nurse" means an individual licensed as a certified |
| 23 | | school nurse, in accordance with the rules established for |
| 24 | | nursing services by the State Board, who is an employee of |
| 25 | | and is available to provide health care-related services |
| 26 | | for students of an Organizational Unit. |
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| 1 | | "Operating Tax Rate" means the rate utilized in the |
| 2 | | previous year to extend property taxes for all purposes, |
| 3 | | except, Bond and Interest, Summer School, Rent, Capital |
| 4 | | Improvement, and Vocational Education Building purposes. |
| 5 | | For Hybrid Districts, the Operating Tax Rate shall be the |
| 6 | | combined elementary and high school rates utilized in the |
| 7 | | previous year to extend property taxes for all purposes, |
| 8 | | except, Bond and Interest, Summer School, Rent, Capital |
| 9 | | Improvement, and Vocational Education Building purposes. |
| 10 | | "Organizational Unit" means a Laboratory School or any |
| 11 | | public school district that is recognized as such by the |
| 12 | | State Board and that contains elementary schools typically |
| 13 | | serving kindergarten through 5th grades, middle schools |
| 14 | | typically serving 6th through 8th grades, or high schools |
| 15 | | typically serving 9th through 12th grades, a program |
| 16 | | established under Section 2-3.66 or 2-3.41, or a program |
| 17 | | operated by a regional office of education or an |
| 18 | | intermediate service center under Article 13A or 13B. The |
| 19 | | General Assembly acknowledges that the actual grade levels |
| 20 | | served by a particular Organizational Unit may vary |
| 21 | | slightly from what is typical. |
| 22 | | "Organizational Unit CWI" is determined by calculating |
| 23 | | the CWI in the region and original county in which an |
| 24 | | Organizational Unit's primary administrative office is |
| 25 | | located as set forth in this paragraph, provided that if |
| 26 | | the Organizational Unit CWI as calculated in accordance |
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| 1 | | with this paragraph is less than 0.9, the Organizational |
| 2 | | Unit CWI shall be increased to 0.9. Each county's current |
| 3 | | CWI value shall be adjusted based on the CWI value of that |
| 4 | | county's neighboring Illinois counties, to create a |
| 5 | | "weighted adjusted index value". This shall be calculated |
| 6 | | by summing the CWI values of all of a county's adjacent |
| 7 | | Illinois counties and dividing by the number of adjacent |
| 8 | | Illinois counties, then taking the weighted value of the |
| 9 | | original county's CWI value and the adjacent Illinois |
| 10 | | county average. To calculate this weighted value, if the |
| 11 | | number of adjacent Illinois counties is greater than 2, the |
| 12 | | original county's CWI value will be weighted at 0.25 and |
| 13 | | the adjacent Illinois county average will be weighted at |
| 14 | | 0.75. If the number of adjacent Illinois counties is 2, the |
| 15 | | original county's CWI value will be weighted at 0.33 and |
| 16 | | the adjacent Illinois county average will be weighted at |
| 17 | | 0.66. The greater of the county's current CWI value and its |
| 18 | | weighted adjusted index value shall be used as the |
| 19 | | Organizational Unit CWI. |
| 20 | | "Preceding Tax Year" means the property tax levy year |
| 21 | | immediately preceding the Base Tax Year. |
| 22 | | "Preceding Tax Year's Extension" means the product of |
| 23 | | the equalized assessed valuation utilized by the county |
| 24 | | clerk in the Preceding Tax Year multiplied by the Operating |
| 25 | | Tax Rate. |
| 26 | | "Preliminary Percent of Adequacy" is defined in |
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| 1 | | paragraph (2) of subsection (f) of this Section. |
| 2 | | "Preliminary Resources" is defined in paragraph (2) of |
| 3 | | subsection (f) of this Section. |
| 4 | | "Principal" means a school administrator duly endorsed |
| 5 | | to be employed as a principal in this State. |
| 6 | | "Professional development" means training programs for |
| 7 | | licensed staff in schools, including, but not limited to, |
| 8 | | programs that assist in implementing new curriculum |
| 9 | | programs, provide data focused or academic assessment data |
| 10 | | training to help staff identify a student's weaknesses and |
| 11 | | strengths, target interventions, improve instruction, |
| 12 | | encompass instructional strategies for English learner, |
| 13 | | gifted, or at-risk students, address inclusivity, cultural |
| 14 | | sensitivity, or implicit bias, or otherwise provide |
| 15 | | professional support for licensed staff. |
| 16 | | "Prototypical" means 450 special education |
| 17 | | pre-kindergarten and kindergarten through grade 5 students |
| 18 | | for an elementary school, 450 grade 6 through 8 students |
| 19 | | for a middle school, and 600 grade 9 through 12 students |
| 20 | | for a high school. |
| 21 | | "PTELL" means the Property Tax Extension Limitation |
| 22 | | Law. |
| 23 | | "PTELL EAV" is defined in paragraph (4) of subsection |
| 24 | | (d) of this Section. |
| 25 | | "Pupil support staff" means a nurse, psychologist, |
| 26 | | social worker, family liaison personnel, or other staff |
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| 1 | | member who provides support to at-risk or struggling |
| 2 | | students. |
| 3 | | "Real Receipts" is defined in paragraph (1) of |
| 4 | | subsection (d) of this Section. |
| 5 | | "Regionalization Factor" means, for a particular |
| 6 | | Organizational Unit, the figure derived by dividing the |
| 7 | | Organizational Unit CWI by the Statewide Weighted CWI. |
| 8 | | "School site staff" means the primary school secretary |
| 9 | | and any additional clerical personnel assigned to a school. |
| 10 | | "Special education" means special educational |
| 11 | | facilities and services, as defined in Section 14-1.08 of |
| 12 | | this Code. |
| 13 | | "Special Education Allocation" means the amount of an |
| 14 | | Organizational Unit's final Adequacy Target attributable |
| 15 | | to special education divided by the Organizational Unit's |
| 16 | | final Adequacy Target, the product of which shall be |
| 17 | | multiplied by the amount of new funding received pursuant |
| 18 | | to this Section. An Organizational Unit's final Adequacy |
| 19 | | Target attributable to special education shall include all |
| 20 | | special education investment adequacy elements. |
| 21 | | "Specialist teacher" means a teacher who provides |
| 22 | | instruction in subject areas not included in core subjects, |
| 23 | | including, but not limited to, art, music, physical |
| 24 | | education, health, driver education, career-technical |
| 25 | | education, and such other subject areas as may be mandated |
| 26 | | by State law or provided by an Organizational Unit. |
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| 1 | | "Specially Funded Unit" means an Alternative School, |
| 2 | | safe school, Department of Juvenile Justice school, |
| 3 | | special education cooperative or entity recognized by the |
| 4 | | State Board as a special education cooperative, |
| 5 | | State-approved charter school, or alternative learning |
| 6 | | opportunities program that received direct funding from |
| 7 | | the State Board during the 2016-2017 school year through |
| 8 | | any of the funding sources included within the calculation |
| 9 | | of the Base Funding Minimum or Glenwood Academy. |
| 10 | | "Supplemental Grant Funding" means supplemental |
| 11 | | general State aid funding received by an Organization Unit |
| 12 | | during the 2016-2017 school year pursuant to subsection (H) |
| 13 | | of Section 18-8.05 of this Code (now repealed). |
| 14 | | "State Adequacy Level" is the sum of the Adequacy |
| 15 | | Targets of all Organizational Units. |
| 16 | | "State Board" means the State Board of Education. |
| 17 | | "State Superintendent" means the State Superintendent |
| 18 | | of Education. |
| 19 | | "Statewide Weighted CWI" means a figure determined by |
| 20 | | multiplying each Organizational Unit CWI times the ASE for |
| 21 | | that Organizational Unit creating a weighted value, |
| 22 | | summing all Organizational Unit's weighted values, and |
| 23 | | dividing by the total ASE of all Organizational Units, |
| 24 | | thereby creating an average weighted index. |
| 25 | | "Student activities" means non-credit producing |
| 26 | | after-school programs, including, but not limited to, |
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| 1 | | clubs, bands, sports, and other activities authorized by |
| 2 | | the school board of the Organizational Unit. |
| 3 | | "Substitute teacher" means an individual teacher or |
| 4 | | teaching assistant who is employed by an Organizational |
| 5 | | Unit and is temporarily serving the Organizational Unit on |
| 6 | | a per diem or per period-assignment basis replacing another |
| 7 | | staff member. |
| 8 | | "Summer school" means academic and enrichment programs |
| 9 | | provided to students during the summer months outside of |
| 10 | | the regular school year. |
| 11 | | "Supervisory aide" means a non-licensed staff member |
| 12 | | who helps in supervising students of an Organizational |
| 13 | | Unit, but does so outside of the classroom, in situations |
| 14 | | such as, but not limited to, monitoring hallways and |
| 15 | | playgrounds, supervising lunchrooms, or supervising |
| 16 | | students when being transported in buses serving the |
| 17 | | Organizational Unit. |
| 18 | | "Target Ratio" is defined in paragraph (4) of |
| 19 | | subsection (g). |
| 20 | | "Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined |
| 21 | | in paragraph (3) of subsection (g). |
| 22 | | "Tier 1 Aggregate Funding", "Tier 2 Aggregate |
| 23 | | Funding", "Tier 3 Aggregate Funding", and "Tier 4 Aggregate |
| 24 | | Funding" are defined in paragraph (1) of subsection (g). |
| 25 | | (b) Adequacy Target calculation. |
| 26 | | (1) Each Organizational Unit's Adequacy Target is the |
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| 1 | | sum of the Organizational Unit's cost of providing |
| 2 | | Essential Elements, as calculated in accordance with this |
| 3 | | subsection (b), with the salary amounts in the Essential |
| 4 | | Elements multiplied by a Regionalization Factor calculated |
| 5 | | pursuant to paragraph (3) of this subsection (b). |
| 6 | | (2) The Essential Elements are attributable on a pro |
| 7 | | rata basis related to defined subgroups of the ASE of each |
| 8 | | Organizational Unit as specified in this paragraph (2), |
| 9 | | with investments and FTE positions pro rata funded based on |
| 10 | | ASE counts in excess or less than the thresholds set forth |
| 11 | | in this paragraph (2). The method for calculating |
| 12 | | attributable pro rata costs and the defined subgroups |
| 13 | | thereto are as follows: |
| 14 | | (A) Core class size investments. Each |
| 15 | | Organizational Unit shall receive the funding required |
| 16 | | to support that number of FTE core teacher positions as |
| 17 | | is needed to keep the respective class sizes of the |
| 18 | | Organizational Unit to the following maximum numbers: |
| 19 | | (i) For grades kindergarten through 3, the |
| 20 | | Organizational Unit shall receive funding required |
| 21 | | to support one FTE core teacher position for every |
| 22 | | 15 Low-Income Count students in those grades and |
| 23 | | one FTE core teacher position for every 20 |
| 24 | | non-Low-Income Count students in those grades. |
| 25 | | (ii) For grades 4 through 12, the |
| 26 | | Organizational Unit shall receive funding required |
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| 1 | | to support one FTE core teacher position for every |
| 2 | | 20 Low-Income Count students in those grades and |
| 3 | | one FTE core teacher position for every 25 |
| 4 | | non-Low-Income Count students in those grades. |
| 5 | | The number of non-Low-Income Count students in a |
| 6 | | grade shall be determined by subtracting the |
| 7 | | Low-Income students in that grade from the ASE of the |
| 8 | | Organizational Unit for that grade. |
| 9 | | (B) Specialist teacher investments. Each |
| 10 | | Organizational Unit shall receive the funding needed |
| 11 | | to cover that number of FTE specialist teacher |
| 12 | | positions that correspond to the following |
| 13 | | percentages: |
| 14 | | (i) if the Organizational Unit operates an |
| 15 | | elementary or middle school, then 20.00% of the |
| 16 | | number of the Organizational Unit's core teachers, |
| 17 | | as determined under subparagraph (A) of this |
| 18 | | paragraph (2); and |
| 19 | | (ii) if such Organizational Unit operates a |
| 20 | | high school, then 33.33% of the number of the |
| 21 | | Organizational Unit's core teachers. |
| 22 | | (C) Instructional facilitator investments. Each |
| 23 | | Organizational Unit shall receive the funding needed |
| 24 | | to cover one FTE instructional facilitator position |
| 25 | | for every 200 combined ASE of pre-kindergarten |
| 26 | | children with disabilities and all kindergarten |
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| 1 | | through grade 12 students of the Organizational Unit. |
| 2 | | (D) Core intervention teacher (tutor) investments. |
| 3 | | Each Organizational Unit shall receive the funding |
| 4 | | needed to cover one FTE teacher position for each |
| 5 | | prototypical elementary, middle, and high school. |
| 6 | | (E) Substitute teacher investments. Each |
| 7 | | Organizational Unit shall receive the funding needed |
| 8 | | to cover substitute teacher costs that is equal to |
| 9 | | 5.70% of the minimum pupil attendance days required |
| 10 | | under Section 10-19 of this Code for all full-time |
| 11 | | equivalent core, specialist, and intervention |
| 12 | | teachers, school nurses, special education teachers |
| 13 | | and instructional assistants, instructional |
| 14 | | facilitators, and summer school and extended-day |
| 15 | | teacher positions, as determined under this paragraph |
| 16 | | (2), at a salary rate of 33.33% of the average salary |
| 17 | | for grade K through 12 teachers and 33.33% of the |
| 18 | | average salary of each instructional assistant |
| 19 | | position. |
| 20 | | (F) Core guidance counselor investments. Each |
| 21 | | Organizational Unit shall receive the funding needed |
| 22 | | to cover one FTE guidance counselor for each 450 |
| 23 | | combined ASE of pre-kindergarten children with |
| 24 | | disabilities and all kindergarten through grade 5 |
| 25 | | students, plus one FTE guidance counselor for each 250 |
| 26 | | grades 6 through 8 ASE middle school students, plus one |
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| 1 | | FTE guidance counselor for each 250 grades 9 through 12 |
| 2 | | ASE high school students. |
| 3 | | (G) Nurse investments. Each Organizational Unit |
| 4 | | shall receive the funding needed to cover one FTE nurse |
| 5 | | for each 750 combined ASE of pre-kindergarten children |
| 6 | | with disabilities and all kindergarten through grade |
| 7 | | 12 students across all grade levels it serves. |
| 8 | | (H) Supervisory aide investments. Each |
| 9 | | Organizational Unit shall receive the funding needed |
| 10 | | to cover one FTE for each 225 combined ASE of |
| 11 | | pre-kindergarten children with disabilities and all |
| 12 | | kindergarten through grade 5 students, plus one FTE for |
| 13 | | each 225 ASE middle school students, plus one FTE for |
| 14 | | each 200 ASE high school students. |
| 15 | | (I) Librarian investments. Each Organizational |
| 16 | | Unit shall receive the funding needed to cover one FTE |
| 17 | | librarian for each prototypical elementary school, |
| 18 | | middle school, and high school and one FTE aide or |
| 19 | | media technician for every 300 combined ASE of |
| 20 | | pre-kindergarten children with disabilities and all |
| 21 | | kindergarten through grade 12 students. |
| 22 | | (J) Principal investments. Each Organizational |
| 23 | | Unit shall receive the funding needed to cover one FTE |
| 24 | | principal position for each prototypical elementary |
| 25 | | school, plus one FTE principal position for each |
| 26 | | prototypical middle school, plus one FTE principal |
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| 1 | | position for each prototypical high school. |
| 2 | | (K) Assistant principal investments. Each |
| 3 | | Organizational Unit shall receive the funding needed |
| 4 | | to cover one FTE assistant principal position for each |
| 5 | | prototypical elementary school, plus one FTE assistant |
| 6 | | principal position for each prototypical middle |
| 7 | | school, plus one FTE assistant principal position for |
| 8 | | each prototypical high school. |
| 9 | | (L) School site staff investments. Each |
| 10 | | Organizational Unit shall receive the funding needed |
| 11 | | for one FTE position for each 225 ASE of |
| 12 | | pre-kindergarten children with disabilities and all |
| 13 | | kindergarten through grade 5 students, plus one FTE |
| 14 | | position for each 225 ASE middle school students, plus |
| 15 | | one FTE position for each 200 ASE high school students. |
| 16 | | (M) Gifted investments. Each Organizational Unit |
| 17 | | shall receive $40 per kindergarten through grade 12 |
| 18 | | ASE. |
| 19 | | (N) Professional development investments. Each |
| 20 | | Organizational Unit shall receive $125 per student of |
| 21 | | the combined ASE of pre-kindergarten children with |
| 22 | | disabilities and all kindergarten through grade 12 |
| 23 | | students for trainers and other professional |
| 24 | | development-related expenses for supplies and |
| 25 | | materials. |
| 26 | | (O) Instructional material investments. Each |
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| 1 | | Organizational Unit shall receive $190 per student of |
| 2 | | the combined ASE of pre-kindergarten children with |
| 3 | | disabilities and all kindergarten through grade 12 |
| 4 | | students to cover instructional material costs. |
| 5 | | (P) Assessment investments. Each Organizational |
| 6 | | Unit shall receive $25 per student of the combined ASE |
| 7 | | of pre-kindergarten children with disabilities and all |
| 8 | | kindergarten through grade 12 students student to |
| 9 | | cover assessment costs. |
| 10 | | (Q) Computer technology and equipment investments. |
| 11 | | Each Organizational Unit shall receive $285.50 per |
| 12 | | student of the combined ASE of pre-kindergarten |
| 13 | | children with disabilities and all kindergarten |
| 14 | | through grade 12 students to cover computer technology |
| 15 | | and equipment costs. For the 2018-2019 school year and |
| 16 | | subsequent school years, Organizational Units assigned |
| 17 | | to Tier 1 and Tier 2 in the prior school year shall |
| 18 | | receive an additional $285.50 per student of the |
| 19 | | combined ASE of pre-kindergarten children with |
| 20 | | disabilities and all kindergarten through grade 12 |
| 21 | | students to cover computer technology and equipment |
| 22 | | costs in the Organization Unit's Adequacy Target. The |
| 23 | | State Board may establish additional requirements for |
| 24 | | Organizational Unit expenditures of funds received |
| 25 | | pursuant to this subparagraph (Q), including a |
| 26 | | requirement that funds received pursuant to this |
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| 1 | | subparagraph (Q) may be used only for serving the |
| 2 | | technology needs of the district. It is the intent of |
| 3 | | this amendatory Act of the 100th General Assembly that |
| 4 | | all Tier 1 and Tier 2 districts receive the addition to |
| 5 | | their Adequacy Target in the following year, subject to |
| 6 | | compliance with the requirements of the State Board. |
| 7 | | (R) Student activities investments. Each |
| 8 | | Organizational Unit shall receive the following |
| 9 | | funding amounts to cover student activities: $100 per |
| 10 | | kindergarten through grade 5 ASE student in elementary |
| 11 | | school, plus $200 per ASE student in middle school, |
| 12 | | plus $675 per ASE student in high school. |
| 13 | | (S) Maintenance and operations investments. Each |
| 14 | | Organizational Unit shall receive $1,038 per student |
| 15 | | of the combined ASE of pre-kindergarten children with |
| 16 | | disabilities and all kindergarten through grade 12 for |
| 17 | | day-to-day maintenance and operations expenditures, |
| 18 | | including salary, supplies, and materials, as well as |
| 19 | | purchased services, but excluding employee benefits. |
| 20 | | The proportion of salary for the application of a |
| 21 | | Regionalization Factor and the calculation of benefits |
| 22 | | is equal to $352.92. |
| 23 | | (T) Central office investments. Each |
| 24 | | Organizational Unit shall receive $742 per student of |
| 25 | | the combined ASE of pre-kindergarten children with |
| 26 | | disabilities and all kindergarten through grade 12 |
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| 1 | | students to cover central office operations, including |
| 2 | | administrators and classified personnel charged with |
| 3 | | managing the instructional programs, business and |
| 4 | | operations of the school district, and security |
| 5 | | personnel. The proportion of salary for the |
| 6 | | application of a Regionalization Factor and the |
| 7 | | calculation of benefits is equal to $368.48. |
| 8 | | (U) Employee benefit investments. Each |
| 9 | | Organizational Unit shall receive 30% of the total of |
| 10 | | all salary-calculated elements of the Adequacy Target, |
| 11 | | excluding substitute teachers and student activities |
| 12 | | investments, to cover benefit costs. For central |
| 13 | | office and maintenance and operations investments, the |
| 14 | | benefit calculation shall be based upon the salary |
| 15 | | proportion of each investment. If at any time the |
| 16 | | responsibility for funding the employer normal cost of |
| 17 | | teacher pensions is assigned to school districts, then |
| 18 | | that amount certified by the Teachers' Retirement |
| 19 | | System of the State of Illinois to be paid by the |
| 20 | | Organizational Unit for the preceding school year |
| 21 | | shall be added to the benefit investment. For any |
| 22 | | fiscal year in which a school district organized under |
| 23 | | Article 34 of this Code is responsible for paying the |
| 24 | | employer normal cost of teacher pensions, then that |
| 25 | | amount of its employer normal cost plus the amount for |
| 26 | | retiree health insurance as certified by the Public |
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| 1 | | School Teachers' Pension and Retirement Fund of |
| 2 | | Chicago to be paid by the school district for the |
| 3 | | preceding school year that is statutorily required to |
| 4 | | cover employer normal costs and the amount for retiree |
| 5 | | health insurance shall be added to the 30% specified in |
| 6 | | this subparagraph (U). The Teachers' Retirement System |
| 7 | | of the State of Illinois and the Public School |
| 8 | | Teachers' Pension and Retirement Fund of Chicago shall |
| 9 | | submit such information as the State Superintendent |
| 10 | | may require for the calculations set forth in this |
| 11 | | subparagraph (U). |
| 12 | | (V) Additional investments in low-income students. |
| 13 | | In addition to and not in lieu of all other funding |
| 14 | | under this paragraph (2), each Organizational Unit |
| 15 | | shall receive funding based on the average teacher |
| 16 | | salary for grades K through 12 to cover the costs of: |
| 17 | | (i) one FTE intervention teacher (tutor) |
| 18 | | position for every 125 Low-Income Count students; |
| 19 | | (ii) one FTE pupil support staff position for |
| 20 | | every 125 Low-Income Count students; |
| 21 | | (iii) one FTE extended day teacher position |
| 22 | | for every 120 Low-Income Count students; and |
| 23 | | (iv) one FTE summer school teacher position |
| 24 | | for every 120 Low-Income Count students. |
| 25 | | (W) Additional investments in English learner |
| 26 | | students. In addition to and not in lieu of all other |
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| 1 | | funding under this paragraph (2), each Organizational |
| 2 | | Unit shall receive funding based on the average teacher |
| 3 | | salary for grades K through 12 to cover the costs of: |
| 4 | | (i) one FTE intervention teacher (tutor) |
| 5 | | position for every 125 English learner students; |
| 6 | | (ii) one FTE pupil support staff position for |
| 7 | | every 125 English learner students; |
| 8 | | (iii) one FTE extended day teacher position |
| 9 | | for every 120 English learner students; |
| 10 | | (iv) one FTE summer school teacher position |
| 11 | | for every 120 English learner students; and |
| 12 | | (v) one FTE core teacher position for every 100 |
| 13 | | English learner students. |
| 14 | | (X) Special education investments. Each |
| 15 | | Organizational Unit shall receive funding based on the |
| 16 | | average teacher salary for grades K through 12 to cover |
| 17 | | special education as follows: |
| 18 | | (i) one FTE teacher position for every 141 |
| 19 | | combined ASE of pre-kindergarten children with |
| 20 | | disabilities and all kindergarten through grade 12 |
| 21 | | students; |
| 22 | | (ii) one FTE instructional assistant for every |
| 23 | | 141 combined ASE of pre-kindergarten children with |
| 24 | | disabilities and all kindergarten through grade 12 |
| 25 | | students; and |
| 26 | | (iii) one FTE psychologist position for every |
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| 1 | | 1,000 combined ASE of pre-kindergarten children |
| 2 | | with disabilities and all kindergarten through |
| 3 | | grade 12 students. |
| 4 | | (3) For calculating the salaries included within the |
| 5 | | Essential Elements, the State Superintendent shall |
| 6 | | annually calculate average salaries to the nearest dollar |
| 7 | | using the employment information system data maintained by |
| 8 | | the State Board, limited to public schools only and |
| 9 | | excluding special education and vocational cooperatives, |
| 10 | | schools operated by the Department of Juvenile Justice, and |
| 11 | | charter schools, for the following positions: |
| 12 | | (A) Teacher for grades K through 8. |
| 13 | | (B) Teacher for grades 9 through 12. |
| 14 | | (C) Teacher for grades K through 12. |
| 15 | | (D) Guidance counselor for grades K through 8. |
| 16 | | (E) Guidance counselor for grades 9 through 12. |
| 17 | | (F) Guidance counselor for grades K through 12. |
| 18 | | (G) Social worker. |
| 19 | | (H) Psychologist. |
| 20 | | (I) Librarian. |
| 21 | | (J) Nurse. |
| 22 | | (K) Principal. |
| 23 | | (L) Assistant principal. |
| 24 | | For the purposes of this paragraph (3), "teacher" |
| 25 | | includes core teachers, specialist and elective teachers, |
| 26 | | instructional facilitators, tutors, special education |
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| 1 | | teachers, pupil support staff teachers, English learner |
| 2 | | teachers, extended-day teachers, and summer school |
| 3 | | teachers. Where specific grade data is not required for the |
| 4 | | Essential Elements, the average salary for corresponding |
| 5 | | positions shall apply. For substitute teachers, the |
| 6 | | average teacher salary for grades K through 12 shall apply. |
| 7 | | For calculating the salaries included within the |
| 8 | | Essential Elements for positions not included within EIS |
| 9 | | Data, the following salaries shall be used in the first |
| 10 | | year of implementation of Evidence-Based Funding: |
| 11 | | (i) school site staff, $30,000; and |
| 12 | | (ii) non-instructional assistant, instructional |
| 13 | | assistant, library aide, library media tech, or |
| 14 | | supervisory aide: $25,000. |
| 15 | | In the second and subsequent years of implementation of |
| 16 | | Evidence-Based Funding, the amounts in items (i) and (ii) |
| 17 | | of this paragraph (3) shall annually increase by the ECI. |
| 18 | | The salary amounts for the Essential Elements |
| 19 | | determined pursuant to subparagraphs (A) through (L), (S) |
| 20 | | and (T), and (V) through (X) of paragraph (2) of subsection |
| 21 | | (b) of this Section shall be multiplied by a |
| 22 | | Regionalization Factor. |
| 23 | | (c) Local capacity calculation. |
| 24 | | (1) Each Organizational Unit's Local Capacity |
| 25 | | represents an amount of funding it is assumed to contribute |
| 26 | | toward its Adequacy Target for purposes of the |
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| 1 | | Evidence-Based Funding formula calculation. "Local |
| 2 | | Capacity" means either (i) the Organizational Unit's Local |
| 3 | | Capacity Target as calculated in accordance with paragraph |
| 4 | | (2) of this subsection (c) if its Real Receipts are equal |
| 5 | | to or less than its Local Capacity Target or (ii) the |
| 6 | | Organizational Unit's Adjusted Local Capacity, as |
| 7 | | calculated in accordance with paragraph (3) of this |
| 8 | | subsection (c) if Real Receipts are more than its Local |
| 9 | | Capacity Target. |
| 10 | | (2) "Local Capacity Target" means, for an |
| 11 | | Organizational Unit, that dollar amount that is obtained by |
| 12 | | multiplying its Adequacy Target by its Local Capacity |
| 13 | | Ratio. |
| 14 | | (A) An Organizational Unit's Local Capacity |
| 15 | | Percentage is the conversion of the Organizational |
| 16 | | Unit's Local Capacity Ratio, as such ratio is |
| 17 | | determined in accordance with subparagraph (B) of this |
| 18 | | paragraph (2), into a cumulative distribution |
| 19 | | resulting in a percentile ranking to determine each |
| 20 | | Organizational Unit's relative position to all other |
| 21 | | Organizational Units in this State. The calculation of |
| 22 | | Local Capacity Percentage is described in subparagraph |
| 23 | | (C) of this paragraph (2). |
| 24 | | (B) An Organizational Unit's Local Capacity Ratio |
| 25 | | in a given year is the percentage obtained by dividing |
| 26 | | its Adjusted EAV or PTELL EAV, whichever is less, by |
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| 1 | | its Adequacy Target, with the resulting ratio further |
| 2 | | adjusted as follows: |
| 3 | | (i) for Organizational Units serving grades |
| 4 | | kindergarten through 12 and Hybrid Districts, no |
| 5 | | further adjustments shall be made; |
| 6 | | (ii) for Organizational Units serving grades |
| 7 | | kindergarten through 8, the ratio shall be |
| 8 | | multiplied by 9/13; |
| 9 | | (iii) for Organizational Units serving grades |
| 10 | | 9 through 12, the Local Capacity Ratio shall be |
| 11 | | multiplied by 4/13; and |
| 12 | | (iv) for an Organizational Unit with a |
| 13 | | different grade configuration than those specified |
| 14 | | in items (i) through (iii) of this subparagraph |
| 15 | | (B), the State Superintendent shall determine a |
| 16 | | comparable adjustment based on the grades served. |
| 17 | | (C) The Local Capacity Percentage is equal to the |
| 18 | | percentile ranking of the district. Local Capacity |
| 19 | | Percentage converts each Organizational Unit's Local |
| 20 | | Capacity Ratio to a cumulative distribution resulting |
| 21 | | in a percentile ranking to determine each |
| 22 | | Organizational Unit's relative position to all other |
| 23 | | Organizational Units in this State. The Local Capacity |
| 24 | | Percentage cumulative distribution resulting in a |
| 25 | | percentile ranking for each Organizational Unit shall |
| 26 | | be calculated using the standard normal distribution |
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| 1 | | of the score in relation to the weighted mean and |
| 2 | | weighted standard deviation and Local Capacity Ratios |
| 3 | | of all Organizational Units. If the value assigned to |
| 4 | | any Organizational Unit is in excess of 90%, the value |
| 5 | | shall be adjusted to 90%. For Laboratory Schools, the |
| 6 | | Local Capacity Percentage shall be set at 10% in
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| 7 | | recognition of the absence of EAV and resources from |
| 8 | | the public university that are allocated to
the |
| 9 | | Laboratory School. For programs operated by a regional |
| 10 | | office of education or an intermediate service center, |
| 11 | | the Local Capacity Percentage must be set at 10% in |
| 12 | | recognition of the absence of EAV and resources from |
| 13 | | school districts that are allocated to the regional |
| 14 | | office of education or intermediate service center. |
| 15 | | The weighted mean for the Local Capacity Percentage |
| 16 | | shall be determined by multiplying each Organizational |
| 17 | | Unit's Local Capacity Ratio times the ASE for the unit |
| 18 | | creating a weighted value, summing the weighted values |
| 19 | | of all Organizational Units, and dividing by the total |
| 20 | | ASE of all Organizational Units. The weighted standard |
| 21 | | deviation shall be determined by taking the square root |
| 22 | | of the weighted variance of all Organizational Units' |
| 23 | | Local Capacity Ratio, where the variance is calculated |
| 24 | | by squaring the difference between each unit's Local |
| 25 | | Capacity Ratio and the weighted mean, then multiplying |
| 26 | | the variance for each unit times the ASE for the unit |
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| 1 | | to create a weighted variance for each unit, then |
| 2 | | summing all units' weighted variance and dividing by |
| 3 | | the total ASE of all units. |
| 4 | | (D) For any Organizational Unit, the |
| 5 | | Organizational Unit's Adjusted Local Capacity Target |
| 6 | | shall be reduced by either (i) the school board's |
| 7 | | remaining contribution pursuant to paragraph (ii) of |
| 8 | | subsection (b-4) of Section 16-158 of the Illinois |
| 9 | | Pension Code in a given year, or (ii) the board of |
| 10 | | education's remaining contribution pursuant to |
| 11 | | paragraph (iv) of subsection (b) of Section 17-129 of |
| 12 | | the Illinois Pension Code absent the employer normal |
| 13 | | cost portion of the required contribution and amount |
| 14 | | allowed pursuant to subdivision (3) of Section |
| 15 | | 17-142.1 of the Illinois Pension Code in a given year. |
| 16 | | In the preceding sentence, item (i) shall be certified |
| 17 | | to the State Board of Education by the Teachers' |
| 18 | | Retirement System of the State of Illinois and item |
| 19 | | (ii) shall be certified to the State Board of Education |
| 20 | | by the Public School Teachers' Pension and Retirement |
| 21 | | Fund of the City of Chicago. |
| 22 | | (3) If an Organizational Unit's Real Receipts are more |
| 23 | | than its Local Capacity Target, then its Local Capacity |
| 24 | | shall equal an Adjusted Local Capacity Target as calculated |
| 25 | | in accordance with this paragraph (3). The Adjusted Local |
| 26 | | Capacity Target is calculated as the sum of the |
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| 1 | | Organizational Unit's Local Capacity Target and its Real |
| 2 | | Receipts Adjustment. The Real Receipts Adjustment equals |
| 3 | | the Organizational Unit's Real Receipts less its Local |
| 4 | | Capacity Target, with the resulting figure multiplied by |
| 5 | | the Local Capacity Percentage. |
| 6 | | As used in this paragraph (3), "Real Percent of |
| 7 | | Adequacy" means the sum of an Organizational Unit's Real |
| 8 | | Receipts, CPPRT, and Base Funding Minimum, with the |
| 9 | | resulting figure divided by the Organizational Unit's |
| 10 | | Adequacy Target. |
| 11 | | (d) Calculation of Real Receipts, EAV, and Adjusted EAV for |
| 12 | | purposes of the Local Capacity calculation. |
| 13 | | (1) An Organizational Unit's Real Receipts are the |
| 14 | | product of its Applicable Tax Rate and its Adjusted EAV. An |
| 15 | | Organizational Unit's Applicable Tax Rate is its Adjusted |
| 16 | | Operating Tax Rate for property within the Organizational |
| 17 | | Unit. |
| 18 | | (2) The State Superintendent shall calculate the |
| 19 | | Equalized Assessed Valuation, or EAV, of all taxable |
| 20 | | property of each Organizational Unit as of September 30 of |
| 21 | | the previous year in accordance with paragraph (3) of this |
| 22 | | subsection (d). The State Superintendent shall then |
| 23 | | determine the Adjusted EAV of each Organizational Unit in |
| 24 | | accordance with paragraph (4) of this subsection (d), which |
| 25 | | Adjusted EAV figure shall be used for the purposes of |
| 26 | | calculating Local Capacity. |
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| 1 | | (3) To calculate Real Receipts and EAV, the Department |
| 2 | | of Revenue shall supply to the State Superintendent the |
| 3 | | value as equalized or assessed by the Department of Revenue |
| 4 | | of all taxable property of every Organizational Unit, |
| 5 | | together with (i) the applicable tax rate used in extending |
| 6 | | taxes for the funds of the Organizational Unit as of |
| 7 | | September 30 of the previous year and (ii) the limiting |
| 8 | | rate for all Organizational Units subject to property tax |
| 9 | | extension limitations as imposed under PTELL. |
| 10 | | (A) The Department of Revenue shall add to the |
| 11 | | equalized assessed value of all taxable property of |
| 12 | | each Organizational Unit situated entirely or |
| 13 | | partially within a county that is or was subject to the |
| 14 | | provisions of Section 15-176 or 15-177 of the Property |
| 15 | | Tax Code (i) an amount equal to the total amount by |
| 16 | | which the homestead exemption allowed under Section |
| 17 | | 15-176 or 15-177 of the Property Tax Code for real |
| 18 | | property situated in that Organizational Unit exceeds |
| 19 | | the total amount that would have been allowed in that |
| 20 | | Organizational Unit if the maximum reduction under |
| 21 | | Section 15-176 was (I) $4,500 in Cook County or $3,500 |
| 22 | | in all other counties in tax year 2003 or (II) $5,000 |
| 23 | | in all counties in tax year 2004 and thereafter and |
| 24 | | (ii) an amount equal to the aggregate amount for the |
| 25 | | taxable year of all additional exemptions under |
| 26 | | Section 15-175 of the Property Tax Code for owners with |
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| 1 | | a household income of $30,000 or less. The county clerk |
| 2 | | of any county that is or was subject to the provisions |
| 3 | | of Section 15-176 or 15-177 of the Property Tax Code |
| 4 | | shall annually calculate and certify to the Department |
| 5 | | of Revenue for each Organizational Unit all homestead |
| 6 | | exemption amounts under Section 15-176 or 15-177 of the |
| 7 | | Property Tax Code and all amounts of additional |
| 8 | | exemptions under Section 15-175 of the Property Tax |
| 9 | | Code for owners with a household income of $30,000 or |
| 10 | | less. It is the intent of this subparagraph (A) that if |
| 11 | | the general homestead exemption for a parcel of |
| 12 | | property is determined under Section 15-176 or 15-177 |
| 13 | | of the Property Tax Code rather than Section 15-175, |
| 14 | | then the calculation of EAV shall not be affected by |
| 15 | | the difference, if any, between the amount of the |
| 16 | | general homestead exemption allowed for that parcel of |
| 17 | | property under Section 15-176 or 15-177 of the Property |
| 18 | | Tax Code and the amount that would have been allowed |
| 19 | | had the general homestead exemption for that parcel of |
| 20 | | property been determined under Section 15-175 of the |
| 21 | | Property Tax Code. It is further the intent of this |
| 22 | | subparagraph (A) that if additional exemptions are |
| 23 | | allowed under Section 15-175 of the Property Tax Code |
| 24 | | for owners with a household income of less than |
| 25 | | $30,000, then the calculation of EAV shall not be |
| 26 | | affected by the difference, if any, because of those |
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| 1 | | additional exemptions. |
| 2 | | (B) With respect to any part of an Organizational |
| 3 | | Unit within a redevelopment project area in respect to |
| 4 | | which a municipality has adopted tax increment |
| 5 | | allocation financing pursuant to the Tax Increment |
| 6 | | Allocation Redevelopment Act, Division 74.4 of Article |
| 7 | | 11 of the Illinois Municipal Code, or the Industrial |
| 8 | | Jobs Recovery Law, Division 74.6 of Article 11 of the |
| 9 | | Illinois Municipal Code, no part of the current EAV of |
| 10 | | real property located in any such project area which is |
| 11 | | attributable to an increase above the total initial EAV |
| 12 | | of such property shall be used as part of the EAV of |
| 13 | | the Organizational Unit, until such time as all |
| 14 | | redevelopment project costs have been paid, as |
| 15 | | provided in Section 11-74.4-8 of the Tax Increment |
| 16 | | Allocation Redevelopment Act or in Section 11-74.6-35 |
| 17 | | of the Industrial Jobs Recovery Law. For the purpose of |
| 18 | | the EAV of the Organizational Unit, the total initial |
| 19 | | EAV or the current EAV, whichever is lower, shall be |
| 20 | | used until such time as all redevelopment project costs |
| 21 | | have been paid. |
| 22 | | (B-5) The real property equalized assessed |
| 23 | | valuation for a school district shall be adjusted by |
| 24 | | subtracting from the real property value, as equalized |
| 25 | | or assessed by the Department of Revenue, for the |
| 26 | | district an amount computed by dividing the amount of |
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| 1 | | any abatement of taxes under Section 18-170 of the |
| 2 | | Property Tax Code by 3.00% for a district maintaining |
| 3 | | grades kindergarten through 12, by 2.30% for a district |
| 4 | | maintaining grades kindergarten through 8, or by 1.05% |
| 5 | | for a district maintaining grades 9 through 12 and |
| 6 | | adjusted by an amount computed by dividing the amount |
| 7 | | of any abatement of taxes under subsection (a) of |
| 8 | | Section 18-165 of the Property Tax Code by the same |
| 9 | | percentage rates for district type as specified in this |
| 10 | | subparagraph (B-5). |
| 11 | | (C) For Organizational Units that are Hybrid |
| 12 | | Districts, the State Superintendent shall use the |
| 13 | | lesser of the adjusted equalized assessed valuation |
| 14 | | for property within the partial elementary unit |
| 15 | | district for elementary purposes, as defined in |
| 16 | | Article 11E of this Code, or the adjusted equalized |
| 17 | | assessed valuation for property within the partial |
| 18 | | elementary unit district for high school purposes, as |
| 19 | | defined in Article 11E of this Code. |
| 20 | | (4) An Organizational Unit's Adjusted EAV shall be the |
| 21 | | average of its EAV over the immediately preceding 3 years |
| 22 | | or its EAV in the immediately preceding year if the EAV in |
| 23 | | the immediately preceding year has declined by 10% or more |
| 24 | | compared to the 3-year average. In the event of |
| 25 | | Organizational Unit reorganization, consolidation, or |
| 26 | | annexation, the Organizational Unit's Adjusted EAV for the |
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| 1 | | first 3 years after such change shall be as follows: the |
| 2 | | most current EAV shall be used in the first year, the |
| 3 | | average of a 2-year EAV or its EAV in the immediately |
| 4 | | preceding year if the EAV declines by 10% or more compared |
| 5 | | to the 2-year average for the second year, and a 3-year |
| 6 | | average EAV or its EAV in the immediately preceding year if |
| 7 | | the adjusted EAV declines by 10% or more compared to the |
| 8 | | 3-year average for the third year. For any school district |
| 9 | | whose EAV in the immediately preceding year is used in |
| 10 | | calculations, in the following year, the Adjusted EAV shall |
| 11 | | be the average of its EAV over the immediately preceding 2 |
| 12 | | years or the immediately preceding year if that year |
| 13 | | represents a decline of 10% or more compared to the 2-year |
| 14 | | average. |
| 15 | | "PTELL EAV" means a figure calculated by the State |
| 16 | | Board for Organizational Units subject to PTELL as |
| 17 | | described in this paragraph (4) for the purposes of |
| 18 | | calculating an Organizational Unit's Local Capacity Ratio. |
| 19 | | Except as otherwise provided in this paragraph (4), the |
| 20 | | PTELL EAV of an Organizational Unit shall be equal to the |
| 21 | | product of the equalized assessed valuation last used in |
| 22 | | the calculation of general State aid under Section 18-8.05 |
| 23 | | of this Code (now repealed) or Evidence-Based Funding under |
| 24 | | this Section and the Organizational Unit's Extension |
| 25 | | Limitation Ratio. If an Organizational Unit has approved or |
| 26 | | does approve an increase in its limiting rate, pursuant to |
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| 1 | | Section 18-190 of the Property Tax Code, affecting the Base |
| 2 | | Tax Year, the PTELL EAV shall be equal to the product of |
| 3 | | the equalized assessed valuation last used in the |
| 4 | | calculation of general State aid under Section 18-8.05 of |
| 5 | | this Code (now repealed) or Evidence-Based Funding under |
| 6 | | this Section multiplied by an amount equal to one plus the |
| 7 | | percentage increase, if any, in the Consumer Price Index |
| 8 | | for All Urban Consumers for all items published by the |
| 9 | | United States Department of Labor for the 12-month calendar |
| 10 | | year preceding the Base Tax Year, plus the equalized |
| 11 | | assessed valuation of new property, annexed property, and |
| 12 | | recovered tax increment value and minus the equalized |
| 13 | | assessed valuation of disconnected property. |
| 14 | | As used in this paragraph (4), "new property" and |
| 15 | | "recovered tax increment value" shall have the meanings set |
| 16 | | forth in the Property Tax Extension Limitation Law. |
| 17 | | (e) Base Funding Minimum calculation. |
| 18 | | (1) For the 2017-2018 school year, the Base Funding |
| 19 | | Minimum of an Organizational Unit or a Specially Funded |
| 20 | | Unit shall be the amount of State funds distributed to the |
| 21 | | Organizational Unit or Specially Funded Unit during the |
| 22 | | 2016-2017 school year prior to any adjustments and |
| 23 | | specified appropriation amounts described in this |
| 24 | | paragraph (1) from the following Sections, as calculated by |
| 25 | | the State Superintendent: Section 18-8.05 of this Code (now |
| 26 | | repealed); Section 5 of Article 224 of Public Act 99-524 |
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| 1 | | (equity grants); Section 14-7.02b of this Code (funding for |
| 2 | | children requiring special education services); Section |
| 3 | | 14-13.01 of this Code (special education facilities and |
| 4 | | staffing), except for reimbursement of the cost of |
| 5 | | transportation pursuant to Section 14-13.01; Section |
| 6 | | 14C-12 of this Code (English learners); and Section 18-4.3 |
| 7 | | of this Code (summer school), based on an appropriation |
| 8 | | level of $13,121,600. For a school district organized under |
| 9 | | Article 34 of this Code, the Base Funding Minimum also |
| 10 | | includes (i) the funds allocated to the school district |
| 11 | | pursuant to Section 1D-1 of this Code attributable to |
| 12 | | funding programs authorized by the Sections of this Code |
| 13 | | listed in the preceding sentence; and (ii) the difference |
| 14 | | between (I) the funds allocated to the school district |
| 15 | | pursuant to Section 1D-1 of this Code attributable to the |
| 16 | | funding programs authorized by Section 14-7.02 (non-public |
| 17 | | special education reimbursement), subsection (b) of |
| 18 | | Section 14-13.01 (special education transportation), |
| 19 | | Section 29-5 (transportation), Section 2-3.80 |
| 20 | | (agricultural education), Section 2-3.66 (truants' |
| 21 | | alternative education), Section 2-3.62 (educational |
| 22 | | service centers), and Section 14-7.03 (special education - |
| 23 | | orphanage) of this Code and Section 15 of the Childhood |
| 24 | | Hunger Relief Act (free breakfast program) and (II) the |
| 25 | | school district's actual expenditures for its non-public |
| 26 | | special education, special education transportation, |
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| 1 | | transportation programs, agricultural education, truants' |
| 2 | | alternative education, services that would otherwise be |
| 3 | | performed by a regional office of education, special |
| 4 | | education orphanage expenditures, and free breakfast, as |
| 5 | | most recently calculated and reported pursuant to |
| 6 | | subsection (f) of Section 1D-1 of this Code. The Base |
| 7 | | Funding Minimum for Glenwood Academy shall be $625,500. For |
| 8 | | programs operated by a regional office of education or an |
| 9 | | intermediate service center, the Base Funding Minimum must |
| 10 | | be the total amount of State funds allocated to those |
| 11 | | programs in the 2018-2019 school year and amounts provided |
| 12 | | pursuant to Article 34 of Public Act 100-586 and Section |
| 13 | | 3-16 of this Code. All programs established after the |
| 14 | | effective date of this amendatory Act of the 101st General |
| 15 | | Assembly and administered by a regional office of education |
| 16 | | or an intermediate service center must have an initial Base |
| 17 | | Funding Minimum set to an amount equal to the first-year |
| 18 | | ASE multiplied by the amount of per pupil funding received |
| 19 | | in the previous school year by the lowest funded similar |
| 20 | | existing program type. If the enrollment for a program |
| 21 | | operated by a regional office of education or an |
| 22 | | intermediate service center is zero, then it may not |
| 23 | | receive Base Funding Minimum funds for that program in the |
| 24 | | next fiscal year, and those funds must be distributed to |
| 25 | | Organizational Units under subsection (g). |
| 26 | | (2) For the 2018-2019 and subsequent school years, the |
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| 1 | | Base Funding Minimum of Organizational Units and Specially |
| 2 | | Funded Units shall be the sum of (i) the amount of |
| 3 | | Evidence-Based Funding for the prior school year, (ii) the |
| 4 | | Base Funding Minimum for the prior school year, and (iii) |
| 5 | | any amount received by a school district pursuant to |
| 6 | | Section 7 of Article 97 of Public Act 100-21. |
| 7 | | (f) Percent of Adequacy and Final Resources calculation. |
| 8 | | (1) The Evidence-Based Funding formula establishes a |
| 9 | | Percent of Adequacy for each Organizational Unit in order |
| 10 | | to place such units into tiers for the purposes of the |
| 11 | | funding distribution system described in subsection (g) of |
| 12 | | this Section. Initially, an Organizational Unit's |
| 13 | | Preliminary Resources and Preliminary Percent of Adequacy |
| 14 | | are calculated pursuant to paragraph (2) of this subsection |
| 15 | | (f). Then, an Organizational Unit's Final Resources and |
| 16 | | Final Percent of Adequacy are calculated to account for the |
| 17 | | Organizational Unit's poverty concentration levels |
| 18 | | pursuant to paragraphs (3) and (4) of this subsection (f). |
| 19 | | (2) An Organizational Unit's Preliminary Resources are |
| 20 | | equal to the sum of its Local Capacity Target, CPPRT, and |
| 21 | | Base Funding Minimum. An Organizational Unit's Preliminary |
| 22 | | Percent of Adequacy is the lesser of (i) its Preliminary |
| 23 | | Resources divided by its Adequacy Target or (ii) 100%. |
| 24 | | (3) Except for Specially Funded Units, an |
| 25 | | Organizational Unit's Final Resources are equal the sum of |
| 26 | | its Local Capacity, CPPRT, and Adjusted Base Funding |
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| 1 | | Minimum. The Base Funding Minimum of each Specially Funded |
| 2 | | Unit shall serve as its Final Resources, except that the |
| 3 | | Base Funding Minimum for State-approved charter schools |
| 4 | | shall not include any portion of general State aid |
| 5 | | allocated in the prior year based on the per capita tuition |
| 6 | | charge times the charter school enrollment. |
| 7 | | (4) An Organizational Unit's Final Percent of Adequacy |
| 8 | | is its Final Resources divided by its Adequacy Target. An |
| 9 | | Organizational Unit's Adjusted Base Funding Minimum is |
| 10 | | equal to its Base Funding Minimum less its Supplemental |
| 11 | | Grant Funding, with the resulting figure added to the |
| 12 | | product of its Supplemental Grant Funding and Preliminary |
| 13 | | Percent of Adequacy. |
| 14 | | (g) Evidence-Based Funding formula distribution system. |
| 15 | | (1) In each school year under the Evidence-Based |
| 16 | | Funding formula, each Organizational Unit receives funding |
| 17 | | equal to the sum of its Base Funding Minimum and the unit's |
| 18 | | allocation of New State Funds determined pursuant to this |
| 19 | | subsection (g). To allocate New State Funds, the |
| 20 | | Evidence-Based Funding formula distribution system first |
| 21 | | places all Organizational Units into one of 4 tiers in |
| 22 | | accordance with paragraph (3) of this subsection (g), based |
| 23 | | on the Organizational Unit's Final Percent of Adequacy. New |
| 24 | | State Funds are allocated to each of the 4 tiers as |
| 25 | | follows: Tier 1 Aggregate Funding equals 50% of all New |
| 26 | | State Funds, Tier 2 Aggregate Funding equals 49% of all New |
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| 1 | | State Funds, Tier 3 Aggregate Funding equals 0.9% of all |
| 2 | | New State Funds, and Tier 4 Aggregate Funding equals 0.1% |
| 3 | | of all New State Funds. Each Organizational Unit within |
| 4 | | Tier 1 or Tier 2 receives an allocation of New State Funds |
| 5 | | equal to its tier Funding Gap, as defined in the following |
| 6 | | sentence, multiplied by the tier's Allocation Rate |
| 7 | | determined pursuant to paragraph (4) of this subsection |
| 8 | | (g). For Tier 1, an Organizational Unit's Funding Gap |
| 9 | | equals the tier's Target Ratio, as specified in paragraph |
| 10 | | (5) of this subsection (g), multiplied by the |
| 11 | | Organizational Unit's Adequacy Target, with the resulting |
| 12 | | amount reduced by the Organizational Unit's Final |
| 13 | | Resources. For Tier 2, an Organizational Unit's Funding Gap |
| 14 | | equals the tier's Target Ratio, as described in paragraph |
| 15 | | (5) of this subsection (g), multiplied by the |
| 16 | | Organizational Unit's Adequacy Target, with the resulting |
| 17 | | amount reduced by the Organizational Unit's Final |
| 18 | | Resources and its Tier 1 funding allocation. To determine |
| 19 | | the Organizational Unit's Funding Gap, the resulting |
| 20 | | amount is then multiplied by a factor equal to one minus |
| 21 | | the Organizational Unit's Local Capacity Target |
| 22 | | percentage. Each Organizational Unit within Tier 3 or Tier |
| 23 | | 4 receives an allocation of New State Funds equal to the |
| 24 | | product of its Adequacy Target and the tier's Allocation |
| 25 | | Rate, as specified in paragraph (4) of this subsection (g). |
| 26 | | (2) To ensure equitable distribution of dollars for all |
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| 1 | | Tier 2 Organizational Units, no Tier 2 Organizational Unit |
| 2 | | shall receive fewer dollars per ASE than any Tier 3 |
| 3 | | Organizational Unit. Each Tier 2 and Tier 3 Organizational |
| 4 | | Unit shall have its funding allocation divided by its ASE. |
| 5 | | Any Tier 2 Organizational Unit with a funding allocation |
| 6 | | per ASE below the greatest Tier 3 allocation per ASE shall |
| 7 | | get a funding allocation equal to the greatest Tier 3 |
| 8 | | funding allocation per ASE multiplied by the |
| 9 | | Organizational Unit's ASE. Each Tier 2 Organizational |
| 10 | | Unit's Tier 2 funding allocation shall be multiplied by the |
| 11 | | percentage calculated by dividing the original Tier 2 |
| 12 | | Aggregate Funding by the sum of all Tier 2 Organizational |
| 13 | | Unit's Tier 2 funding allocation after adjusting |
| 14 | | districts' funding below Tier 3 levels. |
| 15 | | (3) Organizational Units are placed into one of 4 tiers |
| 16 | | as follows: |
| 17 | | (A) Tier 1 consists of all Organizational Units, |
| 18 | | except for Specially Funded Units, with a Percent of |
| 19 | | Adequacy less than the Tier 1 Target Ratio. The Tier 1 |
| 20 | | Target Ratio is the ratio level that allows for Tier 1 |
| 21 | | Aggregate Funding to be distributed, with the Tier 1 |
| 22 | | Allocation Rate determined pursuant to paragraph (4) |
| 23 | | of this subsection (g). |
| 24 | | (B) Tier 2 consists of all Tier 1 Units and all |
| 25 | | other Organizational Units, except for Specially |
| 26 | | Funded Units, with a Percent of Adequacy of less than |
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| 1 | | 0.90. |
| 2 | | (C) Tier 3 consists of all Organizational Units, |
| 3 | | except for Specially Funded Units, with a Percent of |
| 4 | | Adequacy of at least 0.90 and less than 1.0. |
| 5 | | (D) Tier 4 consists of all Organizational Units |
| 6 | | with a Percent of Adequacy of at least 1.0. |
| 7 | | (4) The Allocation Rates for Tiers 1 through 4 is |
| 8 | | determined as follows: |
| 9 | | (A) The Tier 1 Allocation Rate is 30%. |
| 10 | | (B) The Tier 2 Allocation Rate is the result of the |
| 11 | | following equation: Tier 2 Aggregate Funding, divided |
| 12 | | by the sum of the Funding Gaps for all Tier 2 |
| 13 | | Organizational Units, unless the result of such |
| 14 | | equation is higher than 1.0. If the result of such |
| 15 | | equation is higher than 1.0, then the Tier 2 Allocation |
| 16 | | Rate is 1.0. |
| 17 | | (C) The Tier 3 Allocation Rate is the result of the |
| 18 | | following equation: Tier 3
Aggregate Funding, divided |
| 19 | | by the sum of the Adequacy Targets of all Tier 3 |
| 20 | | Organizational
Units. |
| 21 | | (D) The Tier 4 Allocation Rate is the result of the |
| 22 | | following equation: Tier 4
Aggregate Funding, divided |
| 23 | | by the sum of the Adequacy Targets of all Tier 4 |
| 24 | | Organizational
Units. |
| 25 | | (5) A tier's Target Ratio is determined as follows: |
| 26 | | (A) The Tier 1 Target Ratio is the ratio level that |
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| 1 | | allows for Tier 1 Aggregate Funding to be distributed |
| 2 | | with the Tier 1 Allocation Rate. |
| 3 | | (B) The Tier 2 Target Ratio is 0.90. |
| 4 | | (C) The Tier 3 Target Ratio is 1.0. |
| 5 | | (6) If, at any point, the Tier 1 Target Ratio is |
| 6 | | greater than 90%, than all Tier 1 funding shall be |
| 7 | | allocated to Tier 2 and no Tier 1 Organizational Unit's |
| 8 | | funding may be identified. |
| 9 | | (7) In the event that all Tier 2 Organizational Units |
| 10 | | receive funding at the Tier 2 Target Ratio level, any |
| 11 | | remaining New State Funds shall be allocated to Tier 3 and |
| 12 | | Tier 4 Organizational Units. |
| 13 | | (8) If any Specially Funded Units, excluding Glenwood |
| 14 | | Academy, recognized by the State Board do not qualify for |
| 15 | | direct funding following the implementation of this |
| 16 | | amendatory Act of the 100th General Assembly from any of |
| 17 | | the funding sources included within the definition of Base |
| 18 | | Funding Minimum, the unqualified portion of the Base |
| 19 | | Funding Minimum shall be transferred to one or more |
| 20 | | appropriate Organizational Units as determined by the |
| 21 | | State Superintendent based on the prior year ASE of the |
| 22 | | Organizational Units. |
| 23 | | (8.5) If a school district withdraws from a special |
| 24 | | education cooperative, the portion of the Base Funding |
| 25 | | Minimum that is attributable to the school district may be |
| 26 | | redistributed to the school district upon withdrawal. The |
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| 1 | | school district and the cooperative must include the amount |
| 2 | | of the Base Funding Minimum that is to be re-apportioned in |
| 3 | | their withdrawal agreement and notify the State Board of |
| 4 | | the change with a copy of the agreement upon withdrawal. |
| 5 | | (9) The Minimum Funding Level is intended to establish |
| 6 | | a target for State funding that will keep pace with |
| 7 | | inflation and continue to advance equity through the |
| 8 | | Evidence-Based Funding formula. The target for State |
| 9 | | funding of New Property Tax Relief Pool Funds is |
| 10 | | $50,000,000 for State fiscal year 2019 and subsequent State |
| 11 | | fiscal years. The Minimum Funding Level is equal to |
| 12 | | $350,000,000. In addition to any New State Funds, no more |
| 13 | | than $50,000,000 New Property Tax Relief Pool Funds may be |
| 14 | | counted towards the Minimum Funding Level. If the sum of |
| 15 | | New State Funds and applicable New Property Tax Relief Pool |
| 16 | | Funds are less than the Minimum Funding Level, than funding |
| 17 | | for tiers shall be reduced in the following manner: |
| 18 | | (A) First, Tier 4 funding shall be reduced by an |
| 19 | | amount equal to the difference between the Minimum |
| 20 | | Funding Level and New State Funds until such time as |
| 21 | | Tier 4 funding is exhausted. |
| 22 | | (B) Next, Tier 3 funding shall be reduced by an |
| 23 | | amount equal to the difference between the Minimum |
| 24 | | Funding Level and New State Funds and the reduction in |
| 25 | | Tier 4 funding until such time as Tier 3 funding is |
| 26 | | exhausted. |
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| 1 | | (C) Next, Tier 2 funding shall be reduced by an |
| 2 | | amount equal to the difference between the Minimum |
| 3 | | Funding level and new State Funds and the reduction |
| 4 | | Tier 4 and Tier 3. |
| 5 | | (D) Finally, Tier 1 funding shall be reduced by an |
| 6 | | amount equal to the difference between the Minimum |
| 7 | | Funding level and New State Funds and the reduction in |
| 8 | | Tier 2, 3, and 4 funding. In addition, the Allocation |
| 9 | | Rate for Tier 1 shall be reduced to a percentage equal |
| 10 | | to the Tier 1 allocation rate set by paragraph (4) of |
| 11 | | this subsection (g), multiplied by the result of New |
| 12 | | State Funds divided by the Minimum Funding Level. |
| 13 | | (9.5) For State fiscal year 2019 and subsequent State |
| 14 | | fiscal years, if New State Funds exceed $300,000,000, then |
| 15 | | any amount in excess of $300,000,000 shall be dedicated for |
| 16 | | purposes of Section 2-3.170 of this Code up to a maximum of |
| 17 | | $50,000,000. |
| 18 | | (10) In the event of a decrease in the amount of the |
| 19 | | appropriation for this Section in any fiscal year after |
| 20 | | implementation of this Section, the Organizational Units |
| 21 | | receiving Tier 1 and Tier 2 funding, as determined under |
| 22 | | paragraph (3) of this subsection (g), shall be held |
| 23 | | harmless by establishing a Base Funding Guarantee equal to |
| 24 | | the per pupil kindergarten through grade 12 funding |
| 25 | | received in accordance with this Section in the prior |
| 26 | | fiscal year. Reductions shall be
made to the Base Funding |
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| 1 | | Minimum of Organizational Units in Tier 3 and Tier 4 on a
|
| 2 | | per pupil basis equivalent to the total number of the ASE |
| 3 | | in Tier 3-funded and Tier 4-funded Organizational Units |
| 4 | | divided by the total reduction in State funding. The Base
|
| 5 | | Funding Minimum as reduced shall continue to be applied to |
| 6 | | Tier 3 and Tier 4
Organizational Units and adjusted by the |
| 7 | | relative formula when increases in
appropriations for this |
| 8 | | Section resume. In no event may State funding reductions to
|
| 9 | | Organizational Units in Tier 3 or Tier 4 exceed an amount |
| 10 | | that would be less than the
Base Funding Minimum |
| 11 | | established in the first year of implementation of this
|
| 12 | | Section. If additional reductions are required, all school |
| 13 | | districts shall receive a
reduction by a per pupil amount |
| 14 | | equal to the aggregate additional appropriation
reduction |
| 15 | | divided by the total ASE of all Organizational Units. |
| 16 | | (11) The State Superintendent shall make minor |
| 17 | | adjustments to the distribution formula set forth in this |
| 18 | | subsection (g) to account for the rounding of percentages |
| 19 | | to the nearest tenth of a percentage and dollar amounts to |
| 20 | | the nearest whole dollar. |
| 21 | | (h) State Superintendent administration of funding and |
| 22 | | district submission requirements. |
| 23 | | (1) The State Superintendent shall, in accordance with |
| 24 | | appropriations made by the General Assembly, meet the |
| 25 | | funding obligations created under this Section. |
| 26 | | (2) The State Superintendent shall calculate the |
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| 1 | | Adequacy Target for each Organizational Unit and Net State |
| 2 | | Contribution Target for each Organizational Unit under |
| 3 | | this Section. The State Superintendent shall also certify |
| 4 | | the actual amounts of the New State Funds payable for each |
| 5 | | eligible Organizational Unit based on the equitable |
| 6 | | distribution calculation to the unit's treasurer, as soon |
| 7 | | as possible after such amounts are calculated, including |
| 8 | | any applicable adjusted charge-off increase. No |
| 9 | | Evidence-Based Funding shall be distributed within an |
| 10 | | Organizational Unit without the approval of the unit's |
| 11 | | school board. |
| 12 | | (3) Annually, the State Superintendent shall calculate |
| 13 | | and report to each Organizational Unit the unit's aggregate |
| 14 | | financial adequacy amount, which shall be the sum of the |
| 15 | | Adequacy Target for each Organizational Unit. The State |
| 16 | | Superintendent shall calculate and report separately for |
| 17 | | each Organizational Unit the unit's total State funds |
| 18 | | allocated for its students with disabilities. The State |
| 19 | | Superintendent shall calculate and report separately for |
| 20 | | each Organizational Unit the amount of funding and |
| 21 | | applicable FTE calculated for each Essential Element of the |
| 22 | | unit's Adequacy Target. |
| 23 | | (4) Annually, the State Superintendent shall calculate |
| 24 | | and report to each Organizational Unit the amount the unit |
| 25 | | must expend on special education and bilingual education |
| 26 | | and computer technology and equipment for Organizational |
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| 1 | | Units assigned to Tier 1 or Tier 2 that received an |
| 2 | | additional $285.50 per student computer technology and |
| 3 | | equipment investment grant to their Adequacy Target |
| 4 | | pursuant to the unit's Base Funding Minimum, Special |
| 5 | | Education Allocation, Bilingual Education Allocation, and |
| 6 | | computer technology and equipment investment allocation. |
| 7 | | (5) Moneys distributed under this Section shall be |
| 8 | | calculated on a school year basis, but paid on a fiscal |
| 9 | | year basis, with payments beginning in August and extending |
| 10 | | through June. Unless otherwise provided, the moneys |
| 11 | | appropriated for each fiscal year shall be distributed in |
| 12 | | 22 equal payments at least 2 times monthly to each |
| 13 | | Organizational Unit. The State Board shall publish a yearly |
| 14 | | distribution schedule at its meeting in June. If moneys |
| 15 | | appropriated for any fiscal year are distributed other than |
| 16 | | monthly, the distribution shall be on the same basis for |
| 17 | | each Organizational Unit. |
| 18 | | (6) Any school district that fails, for any given |
| 19 | | school year, to maintain school as required by law or to |
| 20 | | maintain a recognized school is not eligible to receive |
| 21 | | Evidence-Based Funding. In case of non-recognition of one |
| 22 | | or more attendance centers in a school district otherwise |
| 23 | | operating recognized schools, the claim of the district |
| 24 | | shall be reduced in the proportion that the enrollment in |
| 25 | | the attendance center or centers bears to the enrollment of |
| 26 | | the school district. "Recognized school" means any public |
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| 1 | | school that meets the standards for recognition by the |
| 2 | | State Board. A school district or attendance center not |
| 3 | | having recognition status at the end of a school term is |
| 4 | | entitled to receive State aid payments due upon a legal |
| 5 | | claim that was filed while it was recognized. |
| 6 | | (7) School district claims filed under this Section are |
| 7 | | subject to Sections 18-9 and 18-12 of this Code, except as |
| 8 | | otherwise provided in this Section. |
| 9 | | (8) Each fiscal year, the State Superintendent shall |
| 10 | | calculate for each Organizational Unit an amount of its |
| 11 | | Base Funding Minimum and Evidence-Based Funding that shall |
| 12 | | be deemed attributable to the provision of special |
| 13 | | educational facilities and services, as defined in Section |
| 14 | | 14-1.08 of this Code, in a manner that ensures compliance |
| 15 | | with maintenance of State financial support requirements |
| 16 | | under the federal Individuals with Disabilities Education |
| 17 | | Act. An Organizational Unit must use such funds only for |
| 18 | | the provision of special educational facilities and |
| 19 | | services, as defined in Section 14-1.08 of this Code, and |
| 20 | | must comply with any expenditure verification procedures |
| 21 | | adopted by the State Board. |
| 22 | | (9) All Organizational Units in this State must submit |
| 23 | | annual spending plans by the end of September of each year |
| 24 | | to the State Board as part of the annual budget process, |
| 25 | | which shall describe how each Organizational Unit will |
| 26 | | utilize the Base Minimum Funding and Evidence-Based |
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| 1 | | funding it receives from this State under this Section with |
| 2 | | specific identification of the intended utilization of |
| 3 | | Low-Income, English learner, and special education |
| 4 | | resources. Additionally, the annual spending plans of each |
| 5 | | Organizational Unit shall describe how the Organizational |
| 6 | | Unit expects to achieve student growth and how the |
| 7 | | Organizational Unit will achieve State education goals, as |
| 8 | | defined by the State Board. The State Superintendent may, |
| 9 | | from time to time, identify additional requisites for |
| 10 | | Organizational Units to satisfy when compiling the annual |
| 11 | | spending plans required under this subsection (h). The |
| 12 | | format and scope of annual spending plans shall be |
| 13 | | developed by the State Superintendent in conjunction with |
| 14 | | the Professional Review Panel. School districts that serve |
| 15 | | students under Article 14C of this Code shall continue to |
| 16 | | submit information as required under Section 14C-12 of this |
| 17 | | Code. |
| 18 | | (10) No later than January 1, 2018, the State |
| 19 | | Superintendent shall develop a 5-year strategic plan for |
| 20 | | all Organizational Units to help in planning for adequacy |
| 21 | | funding under this Section. The State Superintendent shall |
| 22 | | submit the plan to the Governor and the General Assembly, |
| 23 | | as provided in Section 3.1 of the General Assembly |
| 24 | | Organization Act. The plan shall include recommendations |
| 25 | | for: |
| 26 | | (A) a framework for collaborative, professional, |
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| 1 | | innovative, and 21st century learning environments |
| 2 | | using the Evidence-Based Funding model; |
| 3 | | (B) ways to prepare and support this State's |
| 4 | | educators for successful instructional careers; |
| 5 | | (C) application and enhancement of the current |
| 6 | | financial accountability measures, the approved State |
| 7 | | plan to comply with the federal Every Student Succeeds |
| 8 | | Act, and the Illinois Balanced Accountability Measures |
| 9 | | in relation to student growth and elements of the |
| 10 | | Evidence-Based Funding model; and |
| 11 | | (D) implementation of an effective school adequacy |
| 12 | | funding system based on projected and recommended |
| 13 | | funding levels from the General Assembly. |
| 14 | | (i) Professional Review Panel. |
| 15 | | (1) A Professional Review Panel is created to study and |
| 16 | | review the implementation and effect of the Evidence-Based |
| 17 | | Funding model under this Section and to recommend continual |
| 18 | | recalibration and future study topics and modifications to |
| 19 | | the Evidence-Based Funding model. The Panel shall elect a |
| 20 | | chairperson and vice chairperson by a majority vote of the |
| 21 | | Panel and shall advance recommendations based on a majority |
| 22 | | vote of the Panel. A minority opinion may also accompany |
| 23 | | any recommendation of the majority of the Panel. The Panel |
| 24 | | shall be appointed by the State Superintendent, except as |
| 25 | | otherwise provided in paragraph (2) of this subsection (i) |
| 26 | | and include the following members: |
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| 1 | | (A) Two appointees that represent district |
| 2 | | superintendents, recommended by a statewide |
| 3 | | organization that represents district superintendents. |
| 4 | | (B) Two appointees that represent school boards, |
| 5 | | recommended by a statewide organization that |
| 6 | | represents school boards. |
| 7 | | (C) Two appointees from districts that represent |
| 8 | | school business officials, recommended by a statewide |
| 9 | | organization that represents school business |
| 10 | | officials. |
| 11 | | (D) Two appointees that represent school |
| 12 | | principals, recommended by a statewide organization |
| 13 | | that represents school principals. |
| 14 | | (E) Two appointees that represent teachers, |
| 15 | | recommended by a statewide organization that |
| 16 | | represents teachers. |
| 17 | | (F) Two appointees that represent teachers, |
| 18 | | recommended by another statewide organization that |
| 19 | | represents teachers. |
| 20 | | (G) Two appointees that represent regional |
| 21 | | superintendents of schools, recommended by |
| 22 | | organizations that represent regional superintendents. |
| 23 | | (H) Two independent experts selected solely by the |
| 24 | | State Superintendent. |
| 25 | | (I) Two independent experts recommended by public |
| 26 | | universities in this State. |
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| 1 | | (J) One member recommended by a statewide |
| 2 | | organization that represents parents. |
| 3 | | (K) Two representatives recommended by collective |
| 4 | | impact organizations that represent major metropolitan |
| 5 | | areas or geographic areas in Illinois. |
| 6 | | (L) One member from a statewide organization |
| 7 | | focused on research-based education policy to support |
| 8 | | a school system that prepares all students for college, |
| 9 | | a career, and democratic citizenship. |
| 10 | | (M) One representative from a school district |
| 11 | | organized under Article 34 of this Code. |
| 12 | | The State Superintendent shall ensure that the |
| 13 | | membership of the Panel includes representatives from |
| 14 | | school districts and communities reflecting the |
| 15 | | geographic, socio-economic, racial, and ethnic diversity |
| 16 | | of this State. The State Superintendent shall additionally |
| 17 | | ensure that the membership of the Panel includes |
| 18 | | representatives with expertise in bilingual education and |
| 19 | | special education. Staff from the State Board shall staff |
| 20 | | the Panel. |
| 21 | | (2) In addition to those Panel members appointed by the |
| 22 | | State Superintendent, 4 members of the General Assembly |
| 23 | | shall be appointed as follows: one member of the House of |
| 24 | | Representatives appointed by the Speaker of the House of |
| 25 | | Representatives, one member of the Senate appointed by the |
| 26 | | President of the Senate, one member of the House of |
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| 1 | | Representatives appointed by the Minority Leader of the |
| 2 | | House of Representatives, and one member of the Senate |
| 3 | | appointed by the Minority Leader of the Senate. There shall |
| 4 | | be one additional member appointed by the Governor. All |
| 5 | | members appointed by legislative leaders or the Governor |
| 6 | | shall be non-voting, ex officio members. |
| 7 | | (3) On an annual basis, the State Superintendent shall |
| 8 | | recalibrate the following per pupil elements of the |
| 9 | | Adequacy Target and applied to the formulas, based on the |
| 10 | | Panel's study of average expenses as reported in the most |
| 11 | | recent annual financial report: |
| 12 | | (A) gifted under subparagraph (M) of paragraph (2) |
| 13 | | of subsection (b) of this Section; |
| 14 | | (B) instructional materials under subparagraph (O) |
| 15 | | of paragraph (2) of subsection (b) of this Section; |
| 16 | | (C) assessment under subparagraph (P) of paragraph |
| 17 | | (2) of subsection (b) of this Section; |
| 18 | | (D) student activities under subparagraph (R) of |
| 19 | | paragraph (2) of subsection (b) of this Section; |
| 20 | | (E) maintenance and operations under subparagraph |
| 21 | | (S) of paragraph (2) of subsection (b) of this Section; |
| 22 | | and |
| 23 | | (F) central office under subparagraph (T) of |
| 24 | | paragraph (2) of subsection (b) of this Section. |
| 25 | | (4) On a periodic basis, the Panel shall study all the |
| 26 | | following elements and make recommendations to the State |
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| 1 | | Board, the General Assembly, and the Governor for |
| 2 | | modification of this Section: |
| 3 | | (A) The format and scope of annual spending plans |
| 4 | | referenced in paragraph (9) of subsection (h) of this |
| 5 | | Section. |
| 6 | | (B) The Comparable Wage Index under this Section, |
| 7 | | to be studied by the Panel and reestablished by the |
| 8 | | State Superintendent every 5 years. |
| 9 | | (C) Maintenance and operations. Within 5 years |
| 10 | | after the implementation of this Section, the Panel |
| 11 | | shall make recommendations for the further study of |
| 12 | | maintenance and operations costs, including capital |
| 13 | | maintenance costs, and recommend any additional |
| 14 | | reporting data required from Organizational Units. |
| 15 | | (D) "At-risk student" definition. Within 5 years |
| 16 | | after the implementation of this Section, the Panel |
| 17 | | shall make recommendations for the further study and |
| 18 | | determination of an "at-risk student" definition. |
| 19 | | Within 5 years after the implementation of this |
| 20 | | Section, the Panel shall evaluate and make |
| 21 | | recommendations regarding adequate funding for poverty |
| 22 | | concentration under the Evidence-Based Funding model. |
| 23 | | (E) Benefits. Within 5 years after the |
| 24 | | implementation of this Section, the Panel shall make |
| 25 | | recommendations for further study of benefit costs. |
| 26 | | (F) Technology. The per pupil target for |
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| 1 | | technology shall be reviewed every 3 years to determine |
| 2 | | whether current allocations are sufficient to develop |
| 3 | | 21st century learning in all classrooms in this State |
| 4 | | and supporting a one-to-one technological device |
| 5 | | program in each school. Recommendations shall be made |
| 6 | | no later than 3 years after the implementation of this |
| 7 | | Section. |
| 8 | | (G) Local Capacity Target. Within 3 years after the |
| 9 | | implementation of this Section, the Panel shall make |
| 10 | | recommendations for any additional data desired to |
| 11 | | analyze possible modifications to the Local Capacity |
| 12 | | Target, to be based on measures in addition to solely |
| 13 | | EAV and to be completed within 5 years after |
| 14 | | implementation of this Section. |
| 15 | | (H) Funding for Alternative Schools, Laboratory |
| 16 | | Schools, safe schools, and alternative learning |
| 17 | | opportunities programs. By the beginning of the |
| 18 | | 2021-2022 school year, the Panel shall study and make |
| 19 | | recommendations regarding the funding levels for |
| 20 | | Alternative Schools, Laboratory Schools, safe schools, |
| 21 | | and alternative learning opportunities programs in |
| 22 | | this State. |
| 23 | | (I) Funding for college and career acceleration |
| 24 | | strategies. By the beginning of the 2021-2022 school |
| 25 | | year, the Panel shall study and make recommendations |
| 26 | | regarding funding levels to support college and career |
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| 1 | | acceleration strategies in high school that have been |
| 2 | | demonstrated to result in improved secondary and |
| 3 | | postsecondary outcomes, including Advanced Placement, |
| 4 | | dual-credit opportunities, and college and career |
| 5 | | pathway systems. |
| 6 | | (J) Special education investments. By the |
| 7 | | beginning of the 2021-2022 school year, the Panel shall |
| 8 | | study and make recommendations on whether and how to |
| 9 | | account for disability types within the special |
| 10 | | education funding category. |
| 11 | | (K) Early childhood investments. In collaboration |
| 12 | | with the Illinois Early Learning Council, the Panel |
| 13 | | shall include an analysis of what level of Preschool |
| 14 | | for All Children funding would be necessary to serve |
| 15 | | all children ages 0 through 5 years in the |
| 16 | | highest-priority service tier, as specified in |
| 17 | | paragraph (4.5) of subsection (a) of Section 2-3.71 of |
| 18 | | this Code, and an analysis of the potential cost |
| 19 | | savings that that level of Preschool for All Children |
| 20 | | investment would have on the kindergarten through |
| 21 | | grade 12 system. |
| 22 | | (5) Within 5 years after the implementation of this |
| 23 | | Section, the Panel shall complete an evaluative study of |
| 24 | | the entire Evidence-Based Funding model, including an |
| 25 | | assessment of whether or not the formula is achieving State |
| 26 | | goals. The Panel shall report to the State Board, the |
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| 1 | | General Assembly, and the Governor on the findings of the |
| 2 | | study. |
| 3 | | (6) Within 3 years after the implementation of this |
| 4 | | Section, the Panel shall evaluate and provide |
| 5 | | recommendations to the Governor and the General Assembly on |
| 6 | | the hold-harmless provisions of this Section found in the |
| 7 | | Base Funding Minimum. |
| 8 | | (j) References. Beginning July 1, 2017, references in other |
| 9 | | laws to general State aid funds or calculations under Section |
| 10 | | 18-8.05 of this Code (now repealed) shall be deemed to be |
| 11 | | references to evidence-based model formula funds or |
| 12 | | calculations under this Section.
|
| 13 | | (Source: P.A. 100-465, eff. 8-31-17; 100-578, eff. 1-31-18; |
| 14 | | 100-582, eff. 3-23-18.)
|
| 15 | | Section 5-75. The Specialized Mental Health Rehabilitation |
| 16 | | Act of 2013 is amended by changing Section 2-101 and by adding |
| 17 | | Sections 5-107 as follows:
|
| 18 | | (210 ILCS 49/2-101)
|
| 19 | | Sec. 2-101. Standards for facilities. |
| 20 | | (a) The Department shall, by rule, prescribe minimum |
| 21 | | standards for each level of care for facilities to be in place |
| 22 | | during the provisional licensure period and thereafter. These |
| 23 | | standards shall include, but are not limited to, the following:
|
| 24 | | (1) life safety standards that will ensure the health, |
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| 1 | | safety and welfare of residents and their protection from |
| 2 | | hazards;
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| 3 | | (2) number and qualifications of all personnel, |
| 4 | | including management and clinical personnel, having |
| 5 | | responsibility for any part of the care given to consumers; |
| 6 | | specifically, the Department shall establish staffing |
| 7 | | ratios for facilities which shall specify the number of |
| 8 | | staff hours per consumer of care that are needed for each |
| 9 | | level of care offered within the facility;
|
| 10 | | (3) all sanitary conditions within the facility and its |
| 11 | | surroundings, including water supply, sewage disposal, |
| 12 | | food handling, and general hygiene which shall ensure the |
| 13 | | health and comfort of consumers;
|
| 14 | | (4) a program for adequate maintenance of physical |
| 15 | | plant and equipment;
|
| 16 | | (5) adequate accommodations, staff, and services for |
| 17 | | the number and types of services being offered to consumers |
| 18 | | for whom the facility is licensed to care; |
| 19 | | (6) development of evacuation and other appropriate |
| 20 | | safety plans for use during weather, health, fire, physical |
| 21 | | plant, environmental, and national defense emergencies; |
| 22 | | (7) maintenance of minimum financial or other |
| 23 | | resources necessary to meet the standards established |
| 24 | | under this Section, and to operate and conduct the facility |
| 25 | | in accordance with this Act; and |
| 26 | | (8) standards for coercive free environment, |
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| 1 | | restraint, and therapeutic separation. |
| 2 | | (9) each multiple bedroom shall have at least 55 square |
| 3 | | feet of net floor area per consumer, not including space |
| 4 | | for closets, bathrooms, and clearly defined entryway |
| 5 | | areas. A minimum of 3 feet of clearance at the foot and one |
| 6 | | side of each bed shall be provided.
|
| 7 | | (b) Any requirement contained in administrative rule |
| 8 | | concerning a percentage of single occupancy rooms shall be |
| 9 | | calculated based on the total number of licensed or |
| 10 | | provisionally licensed beds under this Act on January 1, 2019 |
| 11 | | and shall not be calculated on a per-facility basis. |
| 12 | | (Source: P.A. 100-1181, eff. 3-8-19.)
|
| 13 | | (210 ILCS 49/5-107 new) |
| 14 | | Sec. 5-107. Quality of life enhancement. Beginning on July |
| 15 | | 1, 2019, for improving the quality of life and the quality of |
| 16 | | care, an additional payment shall be awarded to a facility for |
| 17 | | their single occupancy rooms. This payment shall be in addition |
| 18 | | to the rate for recovery and rehabilitation. The additional |
| 19 | | rate for single room occupancy shall be no less than $10 per |
| 20 | | day, per single room occupancy. The Department of Healthcare |
| 21 | | and Family Services shall adjust payment to Medicaid managed |
| 22 | | care entities to cover these costs.
|
| 23 | | Section 5-80. The Illinois Public Aid Code is amended by |
| 24 | | changing Sections 5-5.01a, 5-5.05b, 5-5e, and 12-10 and by |
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| 1 | | adding Sections 5-2.06 and 5-30.11 as follows:
|
| 2 | | (305 ILCS 5/5-2.06 new) |
| 3 | | Sec. 5-2.06. Payment rates; Children's Community-Based |
| 4 | | Health Care Centers. Beginning January 1, 2020, the Department |
| 5 | | shall, for eligible individuals, reimburse Children's |
| 6 | | Community-Based Health Care Centers established in the |
| 7 | | Alternative Health Care Delivery Act and providing nursing care |
| 8 | | for the purpose of transitioning children from a hospital to |
| 9 | | home placement or other appropriate setting and reuniting |
| 10 | | families for a maximum of up to 120 days on a per diem basis at |
| 11 | | the lower of the Children's Community-Based Health Care |
| 12 | | Center's usual and customary charge to the public or at the |
| 13 | | Department rate of $950. Payments at the rate set forth in this |
| 14 | | Section are exempt from the 2.7% rate reduction required under |
| 15 | | Section 5-5e.
|
| 16 | | (305 ILCS 5/5-5.01a)
|
| 17 | | Sec. 5-5.01a. Supportive living facilities program. |
| 18 | | (a) The
Department shall establish and provide oversight |
| 19 | | for a program of supportive living facilities that seek to |
| 20 | | promote
resident independence, dignity, respect, and |
| 21 | | well-being in the most
cost-effective manner.
|
| 22 | | A supportive living facility is (i) a free-standing |
| 23 | | facility or (ii) a distinct
physical and operational entity |
| 24 | | within a mixed-use building that meets the criteria established |
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| 1 | | in subsection (d). A supportive
living facility integrates |
| 2 | | housing with health, personal care, and supportive
services and |
| 3 | | is a designated setting that offers residents their own
|
| 4 | | separate, private, and distinct living units.
|
| 5 | | Sites for the operation of the program
shall be selected by |
| 6 | | the Department based upon criteria
that may include the need |
| 7 | | for services in a geographic area, the
availability of funding, |
| 8 | | and the site's ability to meet the standards.
|
| 9 | | (b) Beginning July 1, 2014, subject to federal approval, |
| 10 | | the Medicaid rates for supportive living facilities shall be |
| 11 | | equal to the supportive living facility Medicaid rate effective |
| 12 | | on June 30, 2014 increased by 8.85%.
Once the assessment |
| 13 | | imposed at Article V-G of this Code is determined to be a |
| 14 | | permissible tax under Title XIX of the Social Security Act, the |
| 15 | | Department shall increase the Medicaid rates for supportive |
| 16 | | living facilities effective on July 1, 2014 by 9.09%. The |
| 17 | | Department shall apply this increase retroactively to coincide |
| 18 | | with the imposition of the assessment in Article V-G of this |
| 19 | | Code in accordance with the approval for federal financial |
| 20 | | participation by the Centers for Medicare and Medicaid |
| 21 | | Services. |
| 22 | | The Medicaid rates for supportive living facilities |
| 23 | | effective on July 1, 2017 must be equal to the rates in effect |
| 24 | | for supportive living facilities on June 30, 2017 increased by |
| 25 | | 2.8%. |
| 26 | | Subject to federal approval, the Medicaid rates for |
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| 1 | | supportive living services on and after July 1, 2019 must be at |
| 2 | | least 54.3% of the average total nursing facility services per |
| 3 | | diem for the geographic areas defined by the Department while |
| 4 | | maintaining the rate differential for dementia care and must be |
| 5 | | updated whenever the total nursing facility service per diems |
| 6 | | are updated. |
| 7 | | The Medicaid rates for supportive living facilities |
| 8 | | effective on July 1, 2018 must be equal to the rates in effect |
| 9 | | for supportive living facilities on June 30, 2018. |
| 10 | | (c) The Department may adopt rules to implement this |
| 11 | | Section. Rules that
establish or modify the services, |
| 12 | | standards, and conditions for participation
in the program |
| 13 | | shall be adopted by the Department in consultation
with the |
| 14 | | Department on Aging, the Department of Rehabilitation |
| 15 | | Services, and
the Department of Mental Health and Developmental |
| 16 | | Disabilities (or their
successor agencies).
|
| 17 | | (d) Subject to federal approval by the Centers for Medicare |
| 18 | | and Medicaid Services, the Department shall accept for |
| 19 | | consideration of certification under the program any |
| 20 | | application for a site or building where distinct parts of the |
| 21 | | site or building are designated for purposes other than the |
| 22 | | provision of supportive living services, but only if: |
| 23 | | (1) those distinct parts of the site or building are |
| 24 | | not designated for the purpose of providing assisted living |
| 25 | | services as required under the Assisted Living and Shared |
| 26 | | Housing Act; |
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| 1 | | (2) those distinct parts of the site or building are |
| 2 | | completely separate from the part of the building used for |
| 3 | | the provision of supportive living program services, |
| 4 | | including separate entrances; |
| 5 | | (3) those distinct parts of the site or building do not |
| 6 | | share any common spaces with the part of the building used |
| 7 | | for the provision of supportive living program services; |
| 8 | | and |
| 9 | | (4) those distinct parts of the site or building do not |
| 10 | | share staffing with the part of the building used for the |
| 11 | | provision of supportive living program services. |
| 12 | | (e) Facilities or distinct parts of facilities which are |
| 13 | | selected as supportive
living facilities and are in good |
| 14 | | standing with the Department's rules are
exempt from the |
| 15 | | provisions of the Nursing Home Care Act and the Illinois Health
|
| 16 | | Facilities Planning Act.
|
| 17 | | (Source: P.A. 100-23, eff. 7-6-17; 100-583, eff. 4-6-18; |
| 18 | | 100-587, eff. 6-4-18.)
|
| 19 | | (305 ILCS 5/5-5.05b new) |
| 20 | | Sec. 5-5.05b. Access to psychiatric treatment. Effective |
| 21 | | July 1, 2019, or as soon thereafter as practical and subject to |
| 22 | | federal approval, the Department shall allocate an amount of up |
| 23 | | to $40,000,000 to enhance access psychiatric treatment, |
| 24 | | including both reimbursement rates to individual physicians |
| 25 | | board certified in psychiatry as well as community mental |
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| 1 | | health centers and other relevant providers.
|
| 2 | | (305 ILCS 5/5-5e) |
| 3 | | Sec. 5-5e. Adjusted rates of reimbursement. |
| 4 | | (a) Rates or payments for services in effect on June 30, |
| 5 | | 2012 shall be adjusted and
services shall be affected as |
| 6 | | required by any other provision of Public Act 97-689. In |
| 7 | | addition, the Department shall do the following: |
| 8 | | (1) Delink the per diem rate paid for supportive living |
| 9 | | facility services from the per diem rate paid for nursing |
| 10 | | facility services, effective for services provided on or |
| 11 | | after May 1, 2011 and before July 1, 2019. |
| 12 | | (2) Cease payment for bed reserves in nursing |
| 13 | | facilities and specialized mental health rehabilitation |
| 14 | | facilities; for purposes of therapeutic home visits for |
| 15 | | individuals scoring as TBI on the MDS 3.0, beginning June |
| 16 | | 1, 2015, the Department shall approve payments for bed |
| 17 | | reserves in nursing facilities and specialized mental |
| 18 | | health rehabilitation facilities that have at least a 90% |
| 19 | | occupancy level and at least 80% of their residents are |
| 20 | | Medicaid eligible. Payment shall be at a daily rate of 75% |
| 21 | | of an individual's current Medicaid per diem and shall not |
| 22 | | exceed 10 days in a calendar month. |
| 23 | | (2.5) Cease payment for bed reserves for purposes of |
| 24 | | inpatient hospitalizations to intermediate care facilities |
| 25 | | for persons with development disabilities, except in the |
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| 1 | | instance of residents who are under 21 years of age. |
| 2 | | (3) Cease payment of the $10 per day add-on payment to |
| 3 | | nursing facilities for certain residents with |
| 4 | | developmental disabilities. |
| 5 | | (b) After the application of subsection (a), |
| 6 | | notwithstanding any other provision of this
Code to the |
| 7 | | contrary and to the extent permitted by federal law, on and |
| 8 | | after July 1,
2012, the rates of reimbursement for services and |
| 9 | | other payments provided under this
Code shall further be |
| 10 | | reduced as follows: |
| 11 | | (1) Rates or payments for physician services, dental |
| 12 | | services, or community health center services reimbursed |
| 13 | | through an encounter rate, and services provided under the |
| 14 | | Medicaid Rehabilitation Option of the Illinois Title XIX |
| 15 | | State Plan shall not be further reduced, except as provided |
| 16 | | in Section 5-5b.1. |
| 17 | | (2) Rates or payments, or the portion thereof, paid to |
| 18 | | a provider that is operated by a unit of local government |
| 19 | | or State University that provides the non-federal share of |
| 20 | | such services shall not be further reduced, except as |
| 21 | | provided in Section 5-5b.1. |
| 22 | | (3) Rates or payments for hospital services delivered |
| 23 | | by a hospital defined as a Safety-Net Hospital under |
| 24 | | Section 5-5e.1 of this Code shall not be further reduced, |
| 25 | | except as provided in Section 5-5b.1. |
| 26 | | (4) Rates or payments for hospital services delivered |
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| 1 | | by a Critical Access Hospital, which is an Illinois |
| 2 | | hospital designated as a critical care hospital by the |
| 3 | | Department of Public Health in accordance with 42 CFR 485, |
| 4 | | Subpart F, shall not be further reduced, except as provided |
| 5 | | in Section 5-5b.1. |
| 6 | | (5) Rates or payments for Nursing Facility Services |
| 7 | | shall only be further adjusted pursuant to Section 5-5.2 of |
| 8 | | this Code. |
| 9 | | (6) Rates or payments for services delivered by long |
| 10 | | term care facilities licensed under the ID/DD Community |
| 11 | | Care Act or the MC/DD Act and developmental training |
| 12 | | services shall not be further reduced. |
| 13 | | (7) Rates or payments for services provided under |
| 14 | | capitation rates shall be adjusted taking into |
| 15 | | consideration the rates reduction and covered services |
| 16 | | required by Public Act 97-689. |
| 17 | | (8) For hospitals not previously described in this |
| 18 | | subsection, the rates or payments for hospital services |
| 19 | | shall be further reduced by 3.5%, except for payments |
| 20 | | authorized under Section 5A-12.4 of this Code. |
| 21 | | (9) For all other rates or payments for services |
| 22 | | delivered by providers not specifically referenced in |
| 23 | | paragraphs (1) through (8), rates or payments shall be |
| 24 | | further reduced by 2.7%. |
| 25 | | (c) Any assessment imposed by this Code shall continue and |
| 26 | | nothing in this Section shall be construed to cause it to |
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| 1 | | cease.
|
| 2 | | (d) Notwithstanding any other provision of this Code to the |
| 3 | | contrary, subject to federal approval under Title XIX of the |
| 4 | | Social Security Act, for dates of service on and after July 1, |
| 5 | | 2014, rates or payments for services provided for the purpose |
| 6 | | of transitioning children from a hospital to home placement or |
| 7 | | other appropriate setting by a children's community-based |
| 8 | | health care center authorized under the Alternative Health Care |
| 9 | | Delivery Act shall be $683 per day. |
| 10 | | (e) Notwithstanding any other provision of this Code to the |
| 11 | | contrary, subject to federal approval under Title XIX of the |
| 12 | | Social Security Act, for dates of service on and after July 1, |
| 13 | | 2014, rates or payments for home health visits shall be $72. |
| 14 | | (f) Notwithstanding any other provision of this Code to the |
| 15 | | contrary, subject to federal approval under Title XIX of the |
| 16 | | Social Security Act, for dates of service on and after July 1, |
| 17 | | 2014, rates or payments for the certified nursing assistant |
| 18 | | component of the home health agency rate shall be $20. |
| 19 | | (Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14; |
| 20 | | 98-1166, eff. 6-1-15; 99-2, eff. 3-26-15; 99-180, eff. 7-29-15; |
| 21 | | 99-642, eff. 7-28-16.)
|
| 22 | | (305 ILCS 5/5-30.11 new) |
| 23 | | Sec. 5-30.11. Treatment of autism spectrum disorder. |
| 24 | | Treatment of autism spectrum disorder through applied behavior |
| 25 | | analysis shall be covered under the medical assistance program |
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| 1 | | under this Article for children with a diagnosis of autism |
| 2 | | spectrum disorder when ordered by a physician licensed to |
| 3 | | practice medicine in all its branches and rendered by a |
| 4 | | licensed or certified health care professional with expertise |
| 5 | | in applied behavior analysis. Such coverage may be limited to |
| 6 | | age ranges based on evidence-based best practices. Appropriate |
| 7 | | State plan amendments as well as rules regarding provision of |
| 8 | | services and providers will be submitted by September 1, 2019.
|
| 9 | | (305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
|
| 10 | | Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS |
| 11 | | Special
Purposes Trust Fund, to be held outside the State |
| 12 | | Treasury by the State
Treasurer as ex-officio custodian, shall |
| 13 | | consist of (1) any federal grants
received under Section 12-4.6 |
| 14 | | that are not required by Section 12-5 to be paid
into the |
| 15 | | General Revenue Fund or transferred into the Local Initiative |
| 16 | | Fund
under Section 12-10.1 or deposited in the Employment and |
| 17 | | Training Fund under
Section 12-10.3 or in the special account |
| 18 | | established and maintained in that
Fund as provided
in that |
| 19 | | Section; (2) grants, gifts or legacies of moneys or securities
|
| 20 | | received under Section 12-4.18; (3) grants received under |
| 21 | | Section 12-4.19; and
(4) funds for child care and development |
| 22 | | services. Disbursements from this
Fund shall be only for the |
| 23 | | purposes authorized by the aforementioned Sections.
|
| 24 | | Disbursements from this Fund shall be by warrants drawn by |
| 25 | | the State
Comptroller on receipt of vouchers duly executed and |
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| 1 | | certified by the Illinois
Department of Human Services, |
| 2 | | including payment to the Health Insurance
Reserve Fund for |
| 3 | | group insurance costs at the rate certified by the Department
|
| 4 | | of Central Management Services. |
| 5 | | In addition to any other transfers that may be provided for |
| 6 | | by law, the State Comptroller shall direct and the State |
| 7 | | Treasurer shall transfer from the DHS Special Purposes Trust |
| 8 | | Fund into the Governor's Grant Fund such amounts as may be |
| 9 | | directed in writing by the Secretary of Human Services.
|
| 10 | | All federal monies received as reimbursement for |
| 11 | | expenditures from the
General Revenue Fund, and which were made |
| 12 | | for the purposes authorized for
expenditures from the DHS |
| 13 | | Special Purposes Trust Fund, shall be deposited
by the |
| 14 | | Department into the General Revenue Fund.
|
| 15 | | (Source: P.A. 99-933, eff. 1-27-17.)
|
| 16 | | Section 5-85. If and only if House Bill 3343 of the 101st |
| 17 | | General Assembly becomes law, then the Illinois Public Aid Code |
| 18 | | is amended by changing Section 12-4.13c as follows:
|
| 19 | | (305 ILCS 5/12-4.13c) |
| 20 | | Sec. 12-4.13c. SNAP Restaurant Meals Program. |
| 21 | | (a) Subject to federal approval of the plan for operating |
| 22 | | the Program, the The Department of Human Services shall |
| 23 | | establish a Restaurant Meals Program as part of the federal |
| 24 | | Supplemental Nutrition Assistance Program (SNAP). Under the |
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| 1 | | Restaurant Meals Program, households containing elderly or |
| 2 | | disabled members, and their spouses, as defined in 7 U.S.C. |
| 3 | | 2012(j), or homeless individuals, as defined in 7 U.S.C. |
| 4 | | 2012(l), shall have the option in accordance with 7 U.S.C. |
| 5 | | 2012(k) to redeem their SNAP benefits at private establishments |
| 6 | | that contract with the Department to offer meals for eligible |
| 7 | | individuals at concessional prices subject to 7 U.S.C. 2018(h). |
| 8 | | The Restaurant Meals Program shall be operational no later than |
| 9 | | July 1, 2021 January 1, 2020. |
| 10 | | (b) The Department of Human Services shall adopt any rules |
| 11 | | necessary to implement the provisions of this Section.
|
| 12 | | (Source: 10100HB3343enr.)
|
| 13 | | Section 5-90. The Senior Citizens and Persons with |
| 14 | | Disabilities Property Tax Relief Act is amended by changing |
| 15 | | Section 4 as follows:
|
| 16 | | (320 ILCS 25/4) (from Ch. 67 1/2, par. 404)
|
| 17 | | Sec. 4. Amount of Grant.
|
| 18 | | (a) In general. Any individual 65 years or older or any |
| 19 | | individual who will
become 65 years old during the calendar |
| 20 | | year in which a claim is filed, and any
surviving spouse of |
| 21 | | such a claimant, who at the time of death received or was
|
| 22 | | entitled to receive a grant pursuant to this Section, which |
| 23 | | surviving spouse
will become 65 years of age within the 24 |
| 24 | | months immediately following the
death of such claimant and |
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| 1 | | which surviving spouse but for his or her age is
otherwise |
| 2 | | qualified to receive a grant pursuant to this Section, and any
|
| 3 | | person with a disability whose annual household income is less |
| 4 | | than the income eligibility limitation, as defined in |
| 5 | | subsection (a-5)
and whose household is liable for payment of |
| 6 | | property taxes accrued or has
paid rent constituting property |
| 7 | | taxes accrued and is domiciled in this State
at the time he or |
| 8 | | she files his or her claim is entitled to claim a
grant under |
| 9 | | this Act.
With respect to claims filed by individuals who will |
| 10 | | become 65 years old
during the calendar year in which a claim |
| 11 | | is filed, the amount of any grant
to which that household is |
| 12 | | entitled shall be an amount equal to 1/12 of the
amount to |
| 13 | | which the claimant would otherwise be entitled as provided in
|
| 14 | | this Section, multiplied by the number of months in which the |
| 15 | | claimant was
65 in the calendar year in which the claim is |
| 16 | | filed.
|
| 17 | | (a-5) Income eligibility limitation. For purposes of this |
| 18 | | Section, "income eligibility limitation" means an amount for |
| 19 | | grant years 2008 through 2019 and thereafter: |
| 20 | | (1) less than $22,218 for a household containing one |
| 21 | | person; |
| 22 | | (2) less than $29,480 for a household containing 2 |
| 23 | | persons; or |
| 24 | | (3) less than $36,740 for a
household containing 3 or |
| 25 | | more persons. |
| 26 | | For grant years 2020 and thereafter: |
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| 1 | | (1) less than $33,562 for a household containing one |
| 2 | | person; |
| 3 | | (2)less than $44,533 for a household containing 2 |
| 4 | | persons; or |
| 5 | | (3)less than $55,500 for a household containing 3 or |
| 6 | | more persons. |
| 7 | | For 2009 claim year applications submitted during calendar |
| 8 | | year 2010, a household must have annual household income of |
| 9 | | less than $27,610 for a household containing one person; less |
| 10 | | than $36,635 for a household containing 2 persons; or less than |
| 11 | | $45,657 for a household containing 3 or more persons. |
| 12 | | The Department on Aging may adopt rules such that on |
| 13 | | January 1, 2011, and thereafter, the foregoing household income |
| 14 | | eligibility limits may be changed to reflect the annual cost of |
| 15 | | living adjustment in Social Security and Supplemental Security |
| 16 | | Income benefits that are applicable to the year for which those |
| 17 | | benefits are being reported as income on an application. |
| 18 | | If a person files as a surviving spouse, then only his or |
| 19 | | her income shall be counted in determining his or her household |
| 20 | | income. |
| 21 | | (b) Limitation. Except as otherwise provided in |
| 22 | | subsections (a) and (f)
of this Section, the maximum amount of |
| 23 | | grant which a claimant is
entitled to claim is the amount by |
| 24 | | which the property taxes accrued which
were paid or payable |
| 25 | | during the last preceding tax year or rent
constituting |
| 26 | | property taxes accrued upon the claimant's residence for the
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| 1 | | last preceding taxable year exceeds 3 1/2% of the claimant's |
| 2 | | household
income for that year but in no event is the grant to |
| 3 | | exceed (i) $700 less
4.5% of household income for that year for |
| 4 | | those with a household income of
$14,000 or less or (ii) $70 if |
| 5 | | household income for that year is more than
$14,000.
|
| 6 | | (c) Public aid recipients. If household income in one or |
| 7 | | more
months during a year includes cash assistance in excess of |
| 8 | | $55 per month
from the Department of Healthcare and Family |
| 9 | | Services or the Department of Human Services (acting
as |
| 10 | | successor to the Department of Public Aid under the Department |
| 11 | | of Human
Services Act) which was determined under regulations |
| 12 | | of
that Department on a measure of need that included an |
| 13 | | allowance for actual
rent or property taxes paid by the |
| 14 | | recipient of that assistance, the amount
of grant to which that |
| 15 | | household is entitled, except as otherwise provided in
|
| 16 | | subsection (a), shall be the product of (1) the maximum amount |
| 17 | | computed as
specified in subsection (b) of this Section and (2) |
| 18 | | the ratio of the number of
months in which household income did |
| 19 | | not include such cash assistance over $55
to the number twelve. |
| 20 | | If household income did not include such cash assistance
over |
| 21 | | $55 for any months during the year, the amount of the grant to |
| 22 | | which the
household is entitled shall be the maximum amount |
| 23 | | computed as specified in
subsection (b) of this Section. For |
| 24 | | purposes of this paragraph (c), "cash
assistance" does not |
| 25 | | include any amount received under the federal Supplemental
|
| 26 | | Security Income (SSI) program.
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| 1 | | (d) Joint ownership. If title to the residence is held |
| 2 | | jointly by
the claimant with a person who is not a member of |
| 3 | | his or her household,
the amount of property taxes accrued used |
| 4 | | in computing the amount of grant
to which he or she is entitled |
| 5 | | shall be the same percentage of property
taxes accrued as is |
| 6 | | the percentage of ownership held by the claimant in the
|
| 7 | | residence.
|
| 8 | | (e) More than one residence. If a claimant has occupied |
| 9 | | more than
one residence in the taxable year, he or she may |
| 10 | | claim only one residence
for any part of a month. In the case |
| 11 | | of property taxes accrued, he or she
shall prorate 1/12 of the |
| 12 | | total property taxes accrued on
his or her residence to each |
| 13 | | month that he or she owned and occupied
that residence; and, in |
| 14 | | the case of rent constituting property taxes accrued,
shall |
| 15 | | prorate each month's rent payments to the residence
actually |
| 16 | | occupied during that month.
|
| 17 | | (f) (Blank).
|
| 18 | | (g) Effective January 1, 2006, there is hereby established |
| 19 | | a program of pharmaceutical assistance to the aged and to |
| 20 | | persons with disabilities, entitled the Illinois Seniors and |
| 21 | | Disabled Drug Coverage Program, which shall be administered by |
| 22 | | the Department of Healthcare and Family Services and the |
| 23 | | Department on Aging in accordance with this subsection, to |
| 24 | | consist of coverage of specified prescription drugs on behalf |
| 25 | | of beneficiaries of the program as set forth in this |
| 26 | | subsection. Notwithstanding any provisions of this Act to the |
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| 1 | | contrary, on and after July 1, 2012, pharmaceutical assistance |
| 2 | | under this Act shall no longer be provided, and on July 1, 2012 |
| 3 | | the Illinois Senior Citizens and Disabled Persons |
| 4 | | Pharmaceutical Assistance Program shall terminate. The |
| 5 | | following provisions that concern the Illinois Senior Citizens |
| 6 | | and Disabled Persons Pharmaceutical Assistance Program shall |
| 7 | | continue to apply on and after July 1, 2012 to the extent |
| 8 | | necessary to pursue any actions authorized by subsection (d) of |
| 9 | | Section 9 of this Act with respect to acts which took place |
| 10 | | prior to July 1, 2012. |
| 11 | | To become a beneficiary under the program established under |
| 12 | | this subsection, a person must: |
| 13 | | (1) be (i) 65 years of age or older or (ii) a person |
| 14 | | with a disability; and |
| 15 | | (2) be domiciled in this State; and |
| 16 | | (3) enroll with a qualified Medicare Part D |
| 17 | | Prescription Drug Plan if eligible and apply for all |
| 18 | | available subsidies under Medicare Part D; and |
| 19 | | (4) for the 2006 and 2007 claim years, have a maximum |
| 20 | | household income of (i) less than $21,218 for a household |
| 21 | | containing one person, (ii) less than $28,480 for a |
| 22 | | household containing 2 persons, or (iii) less than $35,740 |
| 23 | | for a household containing 3 or more persons; and |
| 24 | | (5) for the 2008 claim year, have a maximum household |
| 25 | | income of (i) less than $22,218 for a household containing |
| 26 | | one person, (ii) $29,480 for a household containing 2 |
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| 1 | | persons, or (iii) $36,740 for a household containing 3 or |
| 2 | | more persons; and |
| 3 | | (6) for 2009 claim year applications submitted during |
| 4 | | calendar year 2010, have annual household income of less |
| 5 | | than (i) $27,610 for a household containing one person; |
| 6 | | (ii) less than $36,635 for a household containing 2 |
| 7 | | persons; or (iii) less than $45,657 for a household |
| 8 | | containing 3 or more persons; and |
| 9 | | (7) as of September 1, 2011, have a maximum household |
| 10 | | income at or below 200% of the federal poverty level. |
| 11 | | All individuals enrolled as of December 31, 2005, in the |
| 12 | | pharmaceutical assistance program operated pursuant to |
| 13 | | subsection (f) of this Section and all individuals enrolled as |
| 14 | | of December 31, 2005, in the SeniorCare Medicaid waiver program |
| 15 | | operated pursuant to Section 5-5.12a of the Illinois Public Aid |
| 16 | | Code shall be automatically enrolled in the program established |
| 17 | | by this subsection for the first year of operation without the |
| 18 | | need for further application, except that they must apply for |
| 19 | | Medicare Part D and the Low Income Subsidy under Medicare Part |
| 20 | | D. A person enrolled in the pharmaceutical assistance program |
| 21 | | operated pursuant to subsection (f) of this Section as of |
| 22 | | December 31, 2005, shall not lose eligibility in future years |
| 23 | | due only to the fact that they have not reached the age of 65. |
| 24 | | To the extent permitted by federal law, the Department may |
| 25 | | act as an authorized representative of a beneficiary in order |
| 26 | | to enroll the beneficiary in a Medicare Part D Prescription |
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| 1 | | Drug Plan if the beneficiary has failed to choose a plan and, |
| 2 | | where possible, to enroll beneficiaries in the low-income |
| 3 | | subsidy program under Medicare Part D or assist them in |
| 4 | | enrolling in that program. |
| 5 | | Beneficiaries under the program established under this |
| 6 | | subsection shall be divided into the following 4 eligibility |
| 7 | | groups: |
| 8 | | (A) Eligibility Group 1 shall consist of beneficiaries |
| 9 | | who are not eligible for Medicare Part D coverage and who
|
| 10 | | are: |
| 11 | | (i) a person with a disability and under age 65; or |
| 12 | | (ii) age 65 or older, with incomes over 200% of the |
| 13 | | Federal Poverty Level; or |
| 14 | | (iii) age 65 or older, with incomes at or below |
| 15 | | 200% of the Federal Poverty Level and not eligible for |
| 16 | | federally funded means-tested benefits due to |
| 17 | | immigration status. |
| 18 | | (B) Eligibility Group 2 shall consist of beneficiaries |
| 19 | | who are eligible for Medicare Part D coverage. |
| 20 | | (C) Eligibility Group 3 shall consist of beneficiaries |
| 21 | | age 65 or older, with incomes at or below 200% of the |
| 22 | | Federal Poverty Level, who are not barred from receiving |
| 23 | | federally funded means-tested benefits due to immigration |
| 24 | | status and are not eligible for Medicare Part D coverage. |
| 25 | | If the State applies and receives federal approval for |
| 26 | | a waiver under Title XIX of the Social Security Act, |
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| 1 | | persons in Eligibility Group 3 shall continue to receive |
| 2 | | benefits through the approved waiver, and Eligibility |
| 3 | | Group 3 may be expanded to include persons with |
| 4 | | disabilities who are under age 65 with incomes under 200% |
| 5 | | of the Federal Poverty Level who are not eligible for |
| 6 | | Medicare and who are not barred from receiving federally |
| 7 | | funded means-tested benefits due to immigration status. |
| 8 | | (D) Eligibility Group 4 shall consist of beneficiaries |
| 9 | | who are otherwise described in Eligibility Group 2 who have |
| 10 | | a diagnosis of HIV or AIDS.
|
| 11 | | The program established under this subsection shall cover |
| 12 | | the cost of covered prescription drugs in excess of the |
| 13 | | beneficiary cost-sharing amounts set forth in this paragraph |
| 14 | | that are not covered by Medicare. The Department of Healthcare |
| 15 | | and Family Services may establish by emergency rule changes in |
| 16 | | cost-sharing necessary to conform the cost of the program to |
| 17 | | the amounts appropriated for State fiscal year 2012 and future |
| 18 | | fiscal years except that the 24-month limitation on the |
| 19 | | adoption of emergency rules and the provisions of Sections |
| 20 | | 5-115 and 5-125 of the Illinois Administrative Procedure Act |
| 21 | | shall not apply to rules adopted under this subsection (g). The |
| 22 | | adoption of emergency rules authorized by this subsection (g) |
| 23 | | shall be deemed to be necessary for the public interest, |
| 24 | | safety, and welfare.
|
| 25 | | For purposes of the program established under this |
| 26 | | subsection, the term "covered prescription drug" has the |
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| 1 | | following meanings: |
| 2 | | For Eligibility Group 1, "covered prescription drug" |
| 3 | | means: (1) any cardiovascular agent or drug; (2) any |
| 4 | | insulin or other prescription drug used in the treatment of |
| 5 | | diabetes, including syringe and needles used to administer |
| 6 | | the insulin; (3) any prescription drug used in the |
| 7 | | treatment of arthritis; (4) any prescription drug used in |
| 8 | | the treatment of cancer; (5) any prescription drug used in |
| 9 | | the treatment of Alzheimer's disease; (6) any prescription |
| 10 | | drug used in the treatment of Parkinson's disease; (7) any |
| 11 | | prescription drug used in the treatment of glaucoma; (8) |
| 12 | | any prescription drug used in the treatment of lung disease |
| 13 | | and smoking-related illnesses; (9) any prescription drug |
| 14 | | used in the treatment of osteoporosis; and (10) any |
| 15 | | prescription drug used in the treatment of multiple |
| 16 | | sclerosis. The Department may add additional therapeutic |
| 17 | | classes by rule. The Department may adopt a preferred drug |
| 18 | | list within any of the classes of drugs described in items |
| 19 | | (1) through (10) of this paragraph. The specific drugs or |
| 20 | | therapeutic classes of covered prescription drugs shall be |
| 21 | | indicated by rule. |
| 22 | | For Eligibility Group 2, "covered prescription drug" |
| 23 | | means those drugs covered by the Medicare Part D |
| 24 | | Prescription Drug Plan in which the beneficiary is |
| 25 | | enrolled. |
| 26 | | For Eligibility Group 3, "covered prescription drug" |
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| 1 | | means those drugs covered by the Medical Assistance Program |
| 2 | | under Article V of the Illinois Public Aid Code. |
| 3 | | For Eligibility Group 4, "covered prescription drug" |
| 4 | | means those drugs covered by the Medicare Part D |
| 5 | | Prescription Drug Plan in which the beneficiary is |
| 6 | | enrolled. |
| 7 | | Any person otherwise eligible for pharmaceutical |
| 8 | | assistance under this subsection whose covered drugs are |
| 9 | | covered by any public program is ineligible for assistance |
| 10 | | under this subsection to the extent that the cost of those |
| 11 | | drugs is covered by the other program. |
| 12 | | The Department of Healthcare and Family Services shall |
| 13 | | establish by rule the methods by which it will provide for the |
| 14 | | coverage called for in this subsection. Those methods may |
| 15 | | include direct reimbursement to pharmacies or the payment of a |
| 16 | | capitated amount to Medicare Part D Prescription Drug Plans. |
| 17 | | For a pharmacy to be reimbursed under the program |
| 18 | | established under this subsection, it must comply with rules |
| 19 | | adopted by the Department of Healthcare and Family Services |
| 20 | | regarding coordination of benefits with Medicare Part D |
| 21 | | Prescription Drug Plans. A pharmacy may not charge a |
| 22 | | Medicare-enrolled beneficiary of the program established under |
| 23 | | this subsection more for a covered prescription drug than the |
| 24 | | appropriate Medicare cost-sharing less any payment from or on |
| 25 | | behalf of the Department of Healthcare and Family Services. |
| 26 | | The Department of Healthcare and Family Services or the |
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| 1 | | Department on Aging, as appropriate, may adopt rules regarding |
| 2 | | applications, counting of income, proof of Medicare status, |
| 3 | | mandatory generic policies, and pharmacy reimbursement rates |
| 4 | | and any other rules necessary for the cost-efficient operation |
| 5 | | of the program established under this subsection. |
| 6 | | (h) A qualified individual is not entitled to duplicate
|
| 7 | | benefits in a coverage period as a result of the changes made
|
| 8 | | by this amendatory Act of the 96th General Assembly.
|
| 9 | | (Source: P.A. 99-143, eff. 7-27-15.)
|
| 10 | | Section 5-95. The Early Intervention Services System Act is |
| 11 | | amended by changing Section 3 and by adding Section 3a as |
| 12 | | follows:
|
| 13 | | (325 ILCS 20/3) (from Ch. 23, par. 4153)
|
| 14 | | Sec. 3. Definitions. As used in this Act:
|
| 15 | | (a) "Eligible infants and toddlers" means infants and |
| 16 | | toddlers
under 36 months of age with any of the following |
| 17 | | conditions:
|
| 18 | | (1) Developmental delays.
|
| 19 | | (2) A physical or mental condition which typically |
| 20 | | results in
developmental delay.
|
| 21 | | (3) Being at risk of having substantial developmental |
| 22 | | delays
based on informed clinical opinion.
|
| 23 | | (4) Either (A) having entered the program under any of
|
| 24 | | the circumstances listed in paragraphs (1) through (3) of |
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| 1 | | this
subsection
but no
longer meeting
the current |
| 2 | | eligibility criteria under those paragraphs,
and |
| 3 | | continuing to have any measurable delay, or (B) not
having |
| 4 | | attained a level of development in each area,
including
(i) |
| 5 | | cognitive, (ii) physical (including vision and hearing), |
| 6 | | (iii)
language,
speech, and communication, (iv) social or |
| 7 | | emotional, or (v) adaptive, that
is at least at the mean of |
| 8 | | the child's age equivalent peers;
and,
in addition to |
| 9 | | either item (A) or item (B), (C)
having
been determined by |
| 10 | | the multidisciplinary individualized
family service plan
|
| 11 | | team to require the continuation of early intervention |
| 12 | | services in order to
support
continuing
developmental |
| 13 | | progress, pursuant to the child's needs and provided in an
|
| 14 | | appropriate
developmental manner. The type, frequency, and |
| 15 | | intensity of services shall
differ from
the initial |
| 16 | | individualized family services plan because of the child's
|
| 17 | | developmental
progress, and may consist of only service |
| 18 | | coordination, evaluation, and
assessments.
|
| 19 | | (b) "Developmental delay" means a delay in one or more of |
| 20 | | the following
areas of childhood development as measured by |
| 21 | | appropriate diagnostic
instruments and standard procedures: |
| 22 | | cognitive; physical, including vision
and hearing; language, |
| 23 | | speech and communication; social or emotional;
or adaptive. The |
| 24 | | term means a delay of 30% or more below the mean in
function in |
| 25 | | one or more of those areas.
|
| 26 | | (c) "Physical or mental condition which typically results |
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| 1 | | in developmental
delay" means:
|
| 2 | | (1) a diagnosed medical disorder or exposure to a toxic |
| 3 | | substance bearing a relatively well known
expectancy for |
| 4 | | developmental outcomes within varying ranges of |
| 5 | | developmental
disabilities; or
|
| 6 | | (2) a history of prenatal, perinatal, neonatal or early |
| 7 | | developmental
events suggestive of biological insults to |
| 8 | | the developing central nervous
system and which either |
| 9 | | singly or collectively increase the probability of
|
| 10 | | developing a disability or delay based on a medical |
| 11 | | history.
|
| 12 | | (d) "Informed clinical opinion" means both clinical |
| 13 | | observations and
parental participation to determine |
| 14 | | eligibility by a consensus of a
multidisciplinary team of 2 or |
| 15 | | more members based on their professional
experience and |
| 16 | | expertise.
|
| 17 | | (e) "Early intervention services" means services which:
|
| 18 | | (1) are designed to meet the developmental needs of |
| 19 | | each child
eligible under this Act and the needs of his or |
| 20 | | her family;
|
| 21 | | (2) are selected in collaboration with the child's |
| 22 | | family;
|
| 23 | | (3) are provided under public supervision;
|
| 24 | | (4) are provided at no cost except where a schedule of |
| 25 | | sliding scale
fees or other system of payments by families |
| 26 | | has been adopted in accordance
with State and federal law;
|
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| 1 | | (5) are designed to meet an infant's or toddler's |
| 2 | | developmental needs in
any of the following areas:
|
| 3 | | (A) physical development, including vision and |
| 4 | | hearing,
|
| 5 | | (B) cognitive development,
|
| 6 | | (C) communication development,
|
| 7 | | (D) social or emotional development, or
|
| 8 | | (E) adaptive development;
|
| 9 | | (6) meet the standards of the State, including the |
| 10 | | requirements of this Act;
|
| 11 | | (7) include one or more of the following:
|
| 12 | | (A) family training,
|
| 13 | | (B) social work services, including counseling, |
| 14 | | and home visits,
|
| 15 | | (C) special instruction,
|
| 16 | | (D) speech, language pathology and audiology,
|
| 17 | | (E) occupational therapy,
|
| 18 | | (F) physical therapy,
|
| 19 | | (G) psychological services,
|
| 20 | | (H) service coordination services,
|
| 21 | | (I) medical services only for diagnostic or |
| 22 | | evaluation purposes,
|
| 23 | | (J) early identification, screening, and |
| 24 | | assessment services,
|
| 25 | | (K) health services specified by the lead agency as |
| 26 | | necessary to
enable the infant or toddler to benefit |
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| 1 | | from the other early intervention
services,
|
| 2 | | (L) vision services,
|
| 3 | | (M) transportation,
|
| 4 | | (N) assistive technology devices and services,
|
| 5 | | (O) nursing services, |
| 6 | | (P) nutrition services, and |
| 7 | | (Q) sign language and cued language services;
|
| 8 | | (8) are provided by qualified personnel, including but |
| 9 | | not limited to:
|
| 10 | | (A) child development specialists or special |
| 11 | | educators, including teachers of children with hearing |
| 12 | | impairments (including deafness) and teachers of |
| 13 | | children with vision impairments (including |
| 14 | | blindness),
|
| 15 | | (B) speech and language pathologists and |
| 16 | | audiologists,
|
| 17 | | (C) occupational therapists,
|
| 18 | | (D) physical therapists,
|
| 19 | | (E) social workers,
|
| 20 | | (F) nurses,
|
| 21 | | (G) dietitian nutritionists,
|
| 22 | | (H) vision specialists, including ophthalmologists |
| 23 | | and optometrists,
|
| 24 | | (I) psychologists, and
|
| 25 | | (J) physicians;
|
| 26 | | (9) are provided in conformity with an Individualized |
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| 1 | | Family Service Plan;
|
| 2 | | (10) are provided throughout the year; and
|
| 3 | | (11) are provided in natural
environments, to the |
| 4 | | maximum extent appropriate, which may include the home and |
| 5 | | community settings, unless justification is provided |
| 6 | | consistent with federal regulations adopted under Sections |
| 7 | | 1431 through 1444 of Title 20 of the United States Code.
|
| 8 | | (f) "Individualized Family Service Plan" or "Plan" means a |
| 9 | | written plan for
providing early intervention services to a |
| 10 | | child eligible under this Act
and the child's family, as set |
| 11 | | forth in Section 11.
|
| 12 | | (g) "Local interagency agreement" means an agreement |
| 13 | | entered into by
local community and State and regional agencies |
| 14 | | receiving early
intervention funds directly from the State and |
| 15 | | made in accordance with
State interagency agreements providing |
| 16 | | for the delivery of early
intervention services within a local |
| 17 | | community area.
|
| 18 | | (h) "Council" means the Illinois Interagency Council on |
| 19 | | Early
Intervention established under Section 4.
|
| 20 | | (i) "Lead agency" means the State agency
responsible for |
| 21 | | administering this Act and
receiving and disbursing public |
| 22 | | funds received in accordance with State and
federal law and |
| 23 | | rules.
|
| 24 | | (i-5) "Central billing office" means the central billing |
| 25 | | office created by
the lead agency under Section 13.
|
| 26 | | (j) "Child find" means a service which identifies eligible |
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| 1 | | infants and
toddlers.
|
| 2 | | (k) "Regional intake entity" means the lead agency's |
| 3 | | designated entity
responsible for implementation of the Early |
| 4 | | Intervention Services System within
its designated geographic |
| 5 | | area.
|
| 6 | | (l) "Early intervention provider" means an individual who |
| 7 | | is qualified, as
defined by the lead agency, to provide one or |
| 8 | | more types of early intervention
services, and who has enrolled |
| 9 | | as a provider in the early intervention program.
|
| 10 | | (m) "Fully credentialed early intervention provider" means |
| 11 | | an individual who
has met the standards in the State applicable |
| 12 | | to the relevant
profession, and has met such other |
| 13 | | qualifications as the lead agency has
determined are suitable |
| 14 | | for personnel providing early intervention services,
including |
| 15 | | pediatric experience, education, and continuing education. The |
| 16 | | lead
agency shall establish these qualifications by rule filed |
| 17 | | no later than 180
days
after the effective date of this |
| 18 | | amendatory Act of the 92nd General Assembly.
|
| 19 | | (Source: P.A. 97-902, eff. 8-6-12; 98-41, eff. 6-28-13.)
|
| 20 | | (325 ILCS 20/3a new) |
| 21 | | Sec. 3a. Lead poisoning. No later than 180 days after the |
| 22 | | effective date of this amendatory Act of the 101st General |
| 23 | | Assembly, the lead agency shall adopt rules to update 89 Ill. |
| 24 | | Adm. Code 500.Appendix E by: (i) expanding the list of Medical |
| 25 | | Conditions Resulting in High Probability of Developmental |
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| 1 | | Delay to include lead poisoning as a medical condition approved |
| 2 | | by the lead agency for the purposes of this Act; and (ii) |
| 3 | | defining "confirmed blood lead level" and "elevated blood lead |
| 4 | | level" or "EBL" to have the same meanings ascribed to those |
| 5 | | terms by the Department of Public Health in 77 Ill. Adm. Code |
| 6 | | 845.20.
|
| 7 | | Section 5-100. The Environmental Protection Act is amended |
| 8 | | by changing Sections 22.15, 55.6, and 57.11 as follows:
|
| 9 | | (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
|
| 10 | | Sec. 22.15. Solid Waste Management Fund; fees.
|
| 11 | | (a) There is hereby created within the State Treasury a
|
| 12 | | special fund to be known as the "Solid Waste Management Fund", |
| 13 | | to be
constituted from the fees collected by the State pursuant |
| 14 | | to this Section,
from repayments of loans made from the Fund |
| 15 | | for solid waste projects, from registration fees collected |
| 16 | | pursuant to the Consumer Electronics Recycling Act, and from |
| 17 | | amounts transferred into the Fund pursuant to Public Act |
| 18 | | 100-433.
Moneys received by the Department of Commerce and |
| 19 | | Economic Opportunity
in repayment of loans made pursuant to the |
| 20 | | Illinois Solid Waste Management
Act shall be deposited into the |
| 21 | | General Revenue Fund.
|
| 22 | | (b) The Agency shall assess and collect a
fee in the amount |
| 23 | | set forth herein from the owner or operator of each sanitary
|
| 24 | | landfill permitted or required to be permitted by the Agency to |
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| 1 | | dispose of
solid waste if the sanitary landfill is located off |
| 2 | | the site where such waste
was produced and if such sanitary |
| 3 | | landfill is owned, controlled, and operated
by a person other |
| 4 | | than the generator of such waste. The Agency shall deposit
all |
| 5 | | fees collected into the Solid Waste Management Fund. If a site |
| 6 | | is
contiguous to one or more landfills owned or operated by the |
| 7 | | same person, the
volumes permanently disposed of by each |
| 8 | | landfill shall be combined for purposes
of determining the fee |
| 9 | | under this subsection. Beginning on July 1, 2018, and on the |
| 10 | | first day of each month thereafter during fiscal years year |
| 11 | | 2019 and 2020, the State Comptroller shall direct and State |
| 12 | | Treasurer shall transfer an amount equal to 1/12 of $5,000,000 |
| 13 | | per fiscal year from the Solid Waste Management Fund to the |
| 14 | | General Revenue Fund.
|
| 15 | | (1) If more than 150,000 cubic yards of non-hazardous |
| 16 | | solid waste is
permanently disposed of at a site in a |
| 17 | | calendar year, the owner or operator
shall either pay a fee |
| 18 | | of 95 cents per cubic yard or,
alternatively, the owner or |
| 19 | | operator may weigh the quantity of the solid waste
|
| 20 | | permanently disposed of with a device for which |
| 21 | | certification has been obtained
under the Weights and |
| 22 | | Measures Act and pay a fee of $2.00 per
ton of solid waste |
| 23 | | permanently disposed of. In no case shall the fee collected
|
| 24 | | or paid by the owner or operator under this paragraph |
| 25 | | exceed $1.55 per cubic yard or $3.27 per ton.
|
| 26 | | (2) If more than 100,000 cubic yards but not more than |
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| 1 | | 150,000 cubic
yards of non-hazardous waste is permanently |
| 2 | | disposed of at a site in a calendar
year, the owner or |
| 3 | | operator shall pay a fee of $52,630.
|
| 4 | | (3) If more than 50,000 cubic yards but not more than |
| 5 | | 100,000 cubic
yards of non-hazardous solid waste is |
| 6 | | permanently disposed of at a site
in a calendar year, the |
| 7 | | owner or operator shall pay a fee of $23,790.
|
| 8 | | (4) If more than 10,000 cubic yards but not more than |
| 9 | | 50,000 cubic
yards of non-hazardous solid waste is |
| 10 | | permanently disposed of at a site
in a calendar year, the |
| 11 | | owner or operator shall pay a fee of $7,260.
|
| 12 | | (5) If not more than 10,000 cubic yards of |
| 13 | | non-hazardous solid waste is
permanently disposed of at a |
| 14 | | site in a calendar year, the owner or operator
shall pay a |
| 15 | | fee of $1050.
|
| 16 | | (c) (Blank).
|
| 17 | | (d) The Agency shall establish rules relating to the |
| 18 | | collection of the
fees authorized by this Section. Such rules |
| 19 | | shall include, but not be
limited to:
|
| 20 | | (1) necessary records identifying the quantities of |
| 21 | | solid waste received
or disposed;
|
| 22 | | (2) the form and submission of reports to accompany the |
| 23 | | payment of fees
to the Agency;
|
| 24 | | (3) the time and manner of payment of fees to the |
| 25 | | Agency, which payments
shall not be more often than |
| 26 | | quarterly; and
|
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| 1 | | (4) procedures setting forth criteria establishing |
| 2 | | when an owner or
operator may measure by weight or volume |
| 3 | | during any given quarter or other
fee payment period.
|
| 4 | | (e) Pursuant to appropriation, all monies in the Solid |
| 5 | | Waste Management
Fund shall be used by the Agency and the |
| 6 | | Department of Commerce and Economic Opportunity for the |
| 7 | | purposes set forth in this Section and in the Illinois
Solid |
| 8 | | Waste Management Act, including for the costs of fee collection |
| 9 | | and
administration, and for the administration of (1) the |
| 10 | | Consumer Electronics Recycling Act and (2) until January 1, |
| 11 | | 2020, the Electronic Products Recycling and Reuse Act.
|
| 12 | | (f) The Agency is authorized to enter into such agreements |
| 13 | | and to
promulgate such rules as are necessary to carry out its |
| 14 | | duties under this
Section and the Illinois Solid Waste |
| 15 | | Management Act.
|
| 16 | | (g) On the first day of January, April, July, and October |
| 17 | | of each year,
beginning on July 1, 1996, the State Comptroller |
| 18 | | and Treasurer shall
transfer $500,000 from the Solid Waste |
| 19 | | Management Fund to the Hazardous Waste
Fund. Moneys transferred |
| 20 | | under this subsection (g) shall be used only for the
purposes |
| 21 | | set forth in item (1) of subsection (d) of Section 22.2.
|
| 22 | | (h) The Agency is authorized to provide financial |
| 23 | | assistance to units of
local government for the performance of |
| 24 | | inspecting, investigating and
enforcement activities pursuant |
| 25 | | to Section 4(r) at nonhazardous solid
waste disposal sites.
|
| 26 | | (i) The Agency is authorized to conduct household waste |
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| 1 | | collection and
disposal programs.
|
| 2 | | (j) A unit of local government, as defined in the Local |
| 3 | | Solid Waste Disposal
Act, in which a solid waste disposal |
| 4 | | facility is located may establish a fee,
tax, or surcharge with |
| 5 | | regard to the permanent disposal of solid waste.
All fees, |
| 6 | | taxes, and surcharges collected under this subsection shall be
|
| 7 | | utilized for solid waste management purposes, including |
| 8 | | long-term monitoring
and maintenance of landfills, planning, |
| 9 | | implementation, inspection, enforcement
and other activities |
| 10 | | consistent with the Solid Waste Management Act and the
Local |
| 11 | | Solid Waste Disposal Act, or for any other environment-related |
| 12 | | purpose,
including but not limited to an environment-related |
| 13 | | public works project, but
not for the construction of a new |
| 14 | | pollution control facility other than a
household hazardous |
| 15 | | waste facility. However, the total fee, tax or surcharge
|
| 16 | | imposed by all units of local government under this subsection |
| 17 | | (j) upon the
solid waste disposal facility shall not exceed:
|
| 18 | | (1) 60¢ per cubic yard if more than 150,000 cubic yards |
| 19 | | of non-hazardous
solid waste is permanently disposed of at |
| 20 | | the site in a calendar year, unless
the owner or operator |
| 21 | | weighs the quantity of the solid waste received with a
|
| 22 | | device for which certification has been obtained under the |
| 23 | | Weights and Measures
Act, in which case the fee shall not |
| 24 | | exceed $1.27 per ton of solid waste
permanently disposed |
| 25 | | of.
|
| 26 | | (2) $33,350 if more than 100,000
cubic yards, but not |
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| 1 | | more than 150,000 cubic yards, of non-hazardous waste
is |
| 2 | | permanently disposed of at the site in a calendar year.
|
| 3 | | (3) $15,500 if more than 50,000 cubic
yards, but not |
| 4 | | more than 100,000 cubic yards, of non-hazardous solid waste |
| 5 | | is
permanently disposed of at the site in a calendar year.
|
| 6 | | (4) $4,650 if more than 10,000 cubic
yards, but not |
| 7 | | more than 50,000 cubic yards, of non-hazardous solid waste
|
| 8 | | is permanently disposed of at the site in a calendar year.
|
| 9 | | (5) $650 if not more than 10,000 cubic
yards of |
| 10 | | non-hazardous solid waste is permanently disposed of at the |
| 11 | | site in
a calendar year.
|
| 12 | | The corporate authorities of the unit of local government
|
| 13 | | may use proceeds from the fee, tax, or surcharge to reimburse a |
| 14 | | highway
commissioner whose road district lies wholly or |
| 15 | | partially within the
corporate limits of the unit of local |
| 16 | | government for expenses incurred in
the removal of |
| 17 | | nonhazardous, nonfluid municipal waste that has been dumped
on |
| 18 | | public property in violation of a State law or local ordinance.
|
| 19 | | A county or Municipal Joint Action Agency that imposes a |
| 20 | | fee, tax, or
surcharge under this subsection may use the |
| 21 | | proceeds thereof to reimburse a
municipality that lies wholly |
| 22 | | or partially within its boundaries for expenses
incurred in the |
| 23 | | removal of nonhazardous, nonfluid municipal waste that has been
|
| 24 | | dumped on public property in violation of a State law or local |
| 25 | | ordinance.
|
| 26 | | If the fees are to be used to conduct a local sanitary |
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| 1 | | landfill
inspection or enforcement program, the unit of local |
| 2 | | government must enter
into a written delegation agreement with |
| 3 | | the Agency pursuant to subsection
(r) of Section 4. The unit of |
| 4 | | local government and the Agency shall enter
into such a written |
| 5 | | delegation agreement within 60 days after the
establishment of |
| 6 | | such fees. At least annually,
the Agency shall conduct an audit |
| 7 | | of the expenditures made by units of local
government from the |
| 8 | | funds granted by the Agency to the units of local
government |
| 9 | | for purposes of local sanitary landfill inspection and |
| 10 | | enforcement
programs, to ensure that the funds have been |
| 11 | | expended for the prescribed
purposes under the grant.
|
| 12 | | The fees, taxes or surcharges collected under this |
| 13 | | subsection (j) shall
be placed by the unit of local government |
| 14 | | in a separate fund, and the
interest received on the moneys in |
| 15 | | the fund shall be credited to the fund. The
monies in the fund |
| 16 | | may be accumulated over a period of years to be
expended in |
| 17 | | accordance with this subsection.
|
| 18 | | A unit of local government, as defined in the Local Solid |
| 19 | | Waste Disposal
Act, shall prepare and distribute to the Agency, |
| 20 | | in April of each year, a
report that details spending plans for |
| 21 | | monies collected in accordance with
this subsection. The report |
| 22 | | will at a minimum include the following:
|
| 23 | | (1) The total monies collected pursuant to this |
| 24 | | subsection.
|
| 25 | | (2) The most current balance of monies collected |
| 26 | | pursuant to this
subsection.
|
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| 1 | | (3) An itemized accounting of all monies expended for |
| 2 | | the previous year
pursuant to this subsection.
|
| 3 | | (4) An estimation of monies to be collected for the |
| 4 | | following 3
years pursuant to this subsection.
|
| 5 | | (5) A narrative detailing the general direction and |
| 6 | | scope of future
expenditures for one, 2 and 3 years.
|
| 7 | | The exemptions granted under Sections 22.16 and 22.16a, and |
| 8 | | under
subsection (k) of this Section, shall be applicable to |
| 9 | | any fee,
tax or surcharge imposed under this subsection (j); |
| 10 | | except that the fee,
tax or surcharge authorized to be imposed |
| 11 | | under this subsection (j) may be
made applicable by a unit of |
| 12 | | local government to the permanent disposal of
solid waste after |
| 13 | | December 31, 1986, under any contract lawfully executed
before |
| 14 | | June 1, 1986 under which more than 150,000 cubic yards (or |
| 15 | | 50,000 tons)
of solid waste is to be permanently disposed of, |
| 16 | | even though the waste is
exempt from the fee imposed by the |
| 17 | | State under subsection (b) of this Section
pursuant to an |
| 18 | | exemption granted under Section 22.16.
|
| 19 | | (k) In accordance with the findings and purposes of the |
| 20 | | Illinois Solid
Waste Management Act, beginning January 1, 1989 |
| 21 | | the fee under subsection
(b) and the fee, tax or surcharge |
| 22 | | under subsection (j) shall not apply to:
|
| 23 | | (1) waste which is hazardous waste;
|
| 24 | | (2) waste which is pollution control waste;
|
| 25 | | (3) waste from recycling, reclamation or reuse |
| 26 | | processes which have been
approved by the Agency as being |
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| 1 | | designed to remove any contaminant from
wastes so as to |
| 2 | | render such wastes reusable, provided that the process
|
| 3 | | renders at least 50% of the waste reusable;
|
| 4 | | (4) non-hazardous solid waste that is received at a |
| 5 | | sanitary landfill
and composted or recycled through a |
| 6 | | process permitted by the Agency; or
|
| 7 | | (5) any landfill which is permitted by the Agency to |
| 8 | | receive only
demolition or construction debris or |
| 9 | | landscape waste.
|
| 10 | | (Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; |
| 11 | | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. |
| 12 | | 8-14-18.)
|
| 13 | | (415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
|
| 14 | | Sec. 55.6. Used Tire Management Fund.
|
| 15 | | (a) There is hereby created in the State Treasury a special
|
| 16 | | fund to be known as the Used Tire Management Fund. There shall |
| 17 | | be
deposited into the Fund all monies received as (1) recovered |
| 18 | | costs or
proceeds from the sale of used tires under Section |
| 19 | | 55.3 of this Act, (2)
repayment of loans from the Used Tire |
| 20 | | Management Fund, or (3) penalties or
punitive damages for |
| 21 | | violations of this Title, except as provided by
subdivision |
| 22 | | (b)(4) or (b)(4-5) of Section 42.
|
| 23 | | (b) Beginning January 1, 1992, in addition to any other |
| 24 | | fees required by
law, the owner or operator of each site |
| 25 | | required to be registered or permitted under
subsection (d) or |
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| 1 | | (d-5) of Section 55 shall pay to the Agency an annual fee of |
| 2 | | $100.
Fees collected under this subsection shall be deposited |
| 3 | | into the Environmental
Protection Permit and Inspection Fund.
|
| 4 | | (c) Pursuant to appropriation, moneys monies up to an |
| 5 | | amount of $4 million per
fiscal year from the Used Tire |
| 6 | | Management Fund shall be allocated as follows:
|
| 7 | | (1) 38% shall be available to the Agency for the |
| 8 | | following
purposes, provided that priority shall be given |
| 9 | | to item (i):
|
| 10 | | (i) To undertake preventive, corrective or removal |
| 11 | | action as
authorized by and in accordance with Section |
| 12 | | 55.3, and
to recover costs in accordance with Section |
| 13 | | 55.3.
|
| 14 | | (ii) For the performance of inspection and |
| 15 | | enforcement activities for
used and waste tire sites.
|
| 16 | | (iii) (Blank).
|
| 17 | | (iv) To provide financial assistance to units of |
| 18 | | local government
for the performance of inspecting, |
| 19 | | investigating and enforcement activities
pursuant to |
| 20 | | subsection (r) of Section 4 at used and waste tire |
| 21 | | sites.
|
| 22 | | (v) To provide financial assistance for used and |
| 23 | | waste tire collection
projects sponsored by local |
| 24 | | government or not-for-profit corporations.
|
| 25 | | (vi) For the costs of fee collection and |
| 26 | | administration relating to
used and waste tires, and to |
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| 1 | | accomplish such other purposes as are
authorized by |
| 2 | | this Act and regulations thereunder.
|
| 3 | | (vii) To provide financial assistance to units of |
| 4 | | local government and private industry for the purposes |
| 5 | | of: |
| 6 | | (A) assisting in the establishment of |
| 7 | | facilities and programs to collect, process, and |
| 8 | | utilize used and waste tires and tire-derived |
| 9 | | materials; |
| 10 | | (B) demonstrating the feasibility of |
| 11 | | innovative technologies as a means of collecting, |
| 12 | | storing, processing, and utilizing used and waste |
| 13 | | tires and tire-derived materials; and |
| 14 | | (C) applying demonstrated technologies as a |
| 15 | | means of collecting, storing, processing, and |
| 16 | | utilizing used and waste tires and tire-derived |
| 17 | | materials. |
| 18 | | (2) (Blank). For fiscal years beginning prior to July |
| 19 | | 1, 2004,
23% shall be available to the Department of |
| 20 | | Commerce and
Economic Opportunity for the following |
| 21 | | purposes, provided that priority shall be
given to item |
| 22 | | (A):
|
| 23 | | (A) To provide grants or loans for the purposes of:
|
| 24 | | (i) assisting units of local government and |
| 25 | | private industry in the
establishment of |
| 26 | | facilities and programs to collect, process
and |
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| 1 | | utilize used and waste tires and tire derived |
| 2 | | materials;
|
| 3 | | (ii) demonstrating the feasibility of |
| 4 | | innovative technologies as a
means of collecting, |
| 5 | | storing, processing and utilizing used
and waste |
| 6 | | tires and tire derived materials; and
|
| 7 | | (iii) applying demonstrated technologies as a |
| 8 | | means of collecting,
storing, processing, and |
| 9 | | utilizing used and waste tires
and tire derived |
| 10 | | materials.
|
| 11 | | (B) To develop educational material for use by |
| 12 | | officials and the public
to better understand and |
| 13 | | respond to the problems posed by used tires and
|
| 14 | | associated insects.
|
| 15 | | (C) (Blank).
|
| 16 | | (D) To perform such research as the Director deems |
| 17 | | appropriate to
help meet the purposes of this Act.
|
| 18 | | (E) To pay the costs of administration of its |
| 19 | | activities authorized
under this Act.
|
| 20 | | (2.1) For the fiscal year beginning July 1, 2004 and |
| 21 | | for all fiscal years thereafter, 23% shall be deposited |
| 22 | | into the General Revenue Fund. For fiscal years year 2019 |
| 23 | | and 2020 only, such transfers are at the direction of the |
| 24 | | Department of Revenue, and shall be made within 30 days |
| 25 | | after the end of each quarter.
|
| 26 | | (3) 25% shall be available to the Illinois Department |
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| 1 | | of
Public Health for the following purposes:
|
| 2 | | (A) To investigate threats or potential threats to |
| 3 | | the public health
related to mosquitoes and other |
| 4 | | vectors of disease associated with the
improper |
| 5 | | storage, handling and disposal of tires, improper |
| 6 | | waste disposal,
or natural conditions.
|
| 7 | | (B) To conduct surveillance and monitoring |
| 8 | | activities for
mosquitoes and other arthropod vectors |
| 9 | | of disease, and surveillance of
animals which provide a |
| 10 | | reservoir for disease-producing organisms.
|
| 11 | | (C) To conduct training activities to promote |
| 12 | | vector control programs
and integrated pest management |
| 13 | | as defined in the Vector Control Act.
|
| 14 | | (D) To respond to inquiries, investigate |
| 15 | | complaints, conduct evaluations
and provide technical |
| 16 | | consultation to help reduce or eliminate public
health |
| 17 | | hazards and nuisance conditions associated with |
| 18 | | mosquitoes and other
vectors.
|
| 19 | | (E) To provide financial assistance to units of |
| 20 | | local government for
training, investigation and |
| 21 | | response to public nuisances associated with
|
| 22 | | mosquitoes and other vectors of disease.
|
| 23 | | (4) 2% shall be available to the Department of |
| 24 | | Agriculture for its
activities under the Illinois |
| 25 | | Pesticide Act relating to used and waste tires.
|
| 26 | | (5) 2% shall be available to the Pollution Control |
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| 1 | | Board for
administration of its activities relating to used |
| 2 | | and waste tires.
|
| 3 | | (6) 10% shall be available to the University of |
| 4 | | Illinois for
the Prairie Research Institute to perform |
| 5 | | research to study the biology,
distribution, population |
| 6 | | ecology, and biosystematics of tire-breeding
arthropods, |
| 7 | | especially mosquitoes, and the diseases they spread.
|
| 8 | | (d) By January 1, 1998, and biennially thereafter, each |
| 9 | | State
agency receiving an appropriation from the Used Tire |
| 10 | | Management Fund shall
report to the Governor and the General |
| 11 | | Assembly on its activities relating to
the Fund.
|
| 12 | | (e) Any monies appropriated from the Used Tire Management |
| 13 | | Fund, but not
obligated, shall revert to the Fund.
|
| 14 | | (f) In administering the provisions of subdivisions (1), |
| 15 | | (2) and (3) of
subsection (c) of this Section, the Agency, the |
| 16 | | Department of Commerce and
Economic Opportunity, and the |
| 17 | | Illinois
Department of Public Health shall ensure that |
| 18 | | appropriate funding
assistance is provided to any municipality |
| 19 | | with a population over 1,000,000
or to any sanitary district |
| 20 | | which serves a population over 1,000,000.
|
| 21 | | (g) Pursuant to appropriation, monies in excess of $4 |
| 22 | | million per fiscal
year from the Used Tire Management Fund |
| 23 | | shall be used as follows:
|
| 24 | | (1) 55% shall be available to the Agency for the |
| 25 | | following purposes, provided that priority shall be given |
| 26 | | to subparagraph (A): |
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| 1 | | (A) To undertake preventive,
corrective or renewed |
| 2 | | action as authorized by and in accordance with
Section |
| 3 | | 55.3 and to recover costs in accordance with Section |
| 4 | | 55.3.
|
| 5 | | (B) To provide financial assistance to units of |
| 6 | | local government and private industry for the purposes |
| 7 | | of: |
| 8 | | (i) assisting in the establishment of |
| 9 | | facilities and programs to collect, process, and |
| 10 | | utilize used and waste tires and tire-derived |
| 11 | | materials; |
| 12 | | (ii) demonstrating the feasibility of |
| 13 | | innovative technologies as a means of collecting, |
| 14 | | storing, processing, and utilizing used and waste |
| 15 | | tires and tire-derived materials; and |
| 16 | | (iii) applying demonstrated technologies as a |
| 17 | | means of collecting, storing, processing, and |
| 18 | | utilizing used and waste tires and tire-derived |
| 19 | | materials. |
| 20 | | (C) To provide grants to public universities for |
| 21 | | vector-related research, disease-related research, and |
| 22 | | for related laboratory-based equipment and field-based |
| 23 | | equipment. |
| 24 | | (2) (Blank). For fiscal years beginning prior to July |
| 25 | | 1, 2004,
45% shall be available to the Department of |
| 26 | | Commerce and Economic Opportunity to provide grants or |
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| 1 | | loans for the purposes of:
|
| 2 | | (i) assisting units of local government and |
| 3 | | private industry in the
establishment of facilities |
| 4 | | and programs to collect, process and utilize
waste |
| 5 | | tires and tire derived material;
|
| 6 | | (ii) demonstrating the feasibility of innovative |
| 7 | | technologies as a
means of collecting, storing, |
| 8 | | processing, and utilizing used and waste tires
and tire |
| 9 | | derived materials; and
|
| 10 | | (iii) applying demonstrated technologies as a |
| 11 | | means of collecting,
storing, processing, and |
| 12 | | utilizing used and waste tires and tire derived
|
| 13 | | materials.
|
| 14 | | (3) For the fiscal year beginning July 1, 2004 and for |
| 15 | | all fiscal years thereafter, 45% shall be deposited into |
| 16 | | the General Revenue Fund. For fiscal years year 2019 and |
| 17 | | 2020 only, such transfers are at the direction of the |
| 18 | | Department of Revenue, and shall be made within 30 days |
| 19 | | after the end of each quarter.
|
| 20 | | (Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; |
| 21 | | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. |
| 22 | | 8-14-18.)
|
| 23 | | (415 ILCS 5/57.11) |
| 24 | | Sec. 57.11. Underground Storage Tank Fund; creation. |
| 25 | | (a) There is hereby created in the State Treasury a special |
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| 1 | | fund
to be known as the Underground Storage Tank Fund. There |
| 2 | | shall be deposited
into the Underground Storage Tank Fund all |
| 3 | | moneys monies received by the Office of the
State Fire Marshal |
| 4 | | as fees for underground storage tanks under Sections 4 and 5
of |
| 5 | | the Gasoline Storage Act, fees pursuant to the Motor Fuel Tax |
| 6 | | Law, and beginning July 1, 2013, payments pursuant to the Use |
| 7 | | Tax Act, the Service Use Tax Act, the Service Occupation Tax |
| 8 | | Act, and the Retailers' Occupation Tax Act.
All amounts held in |
| 9 | | the Underground Storage Tank Fund shall be invested at
interest |
| 10 | | by the State Treasurer. All income earned from the investments |
| 11 | | shall
be deposited into the Underground Storage Tank Fund no |
| 12 | | less frequently than
quarterly. In addition to any other |
| 13 | | transfers that may be provided for by law, beginning on July 1, |
| 14 | | 2018 and on the first day of each month thereafter during |
| 15 | | fiscal years year 2019 and 2020 only, the State Comptroller |
| 16 | | shall direct and the State Treasurer shall transfer an amount |
| 17 | | equal to 1/12 of $10,000,000 from the Underground Storage Tank |
| 18 | | Fund to the General Revenue Fund. Moneys in the Underground |
| 19 | | Storage Tank Fund, pursuant to
appropriation, may be used by |
| 20 | | the Agency and the Office of the State Fire
Marshal for the |
| 21 | | following purposes: |
| 22 | | (1) To take action authorized under Section 57.12 to |
| 23 | | recover costs under
Section 57.12. |
| 24 | | (2) To assist in the reduction and mitigation of damage |
| 25 | | caused by leaks
from underground storage tanks, including |
| 26 | | but not limited to, providing
alternative water supplies to |
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| 1 | | persons whose drinking water has become
contaminated as a |
| 2 | | result of those leaks. |
| 3 | | (3) To be used as a matching amount towards federal |
| 4 | | assistance relative to
the release of petroleum from |
| 5 | | underground storage tanks. |
| 6 | | (4) For the costs of administering activities of the |
| 7 | | Agency and the Office
of the State Fire Marshal relative to |
| 8 | | the Underground Storage Tank Fund. |
| 9 | | (5) For payment of costs of corrective action incurred |
| 10 | | by and
indemnification to operators of underground storage |
| 11 | | tanks as provided in this
Title. |
| 12 | | (6) For a total of 2 demonstration projects in amounts |
| 13 | | in excess of a
$10,000 deductible charge designed to assess |
| 14 | | the viability of corrective action
projects at sites which |
| 15 | | have experienced contamination from petroleum releases.
|
| 16 | | Such demonstration projects shall be conducted in |
| 17 | | accordance with the provision
of this Title. |
| 18 | | (7) Subject to appropriation, moneys in the |
| 19 | | Underground Storage Tank Fund
may also be used by the |
| 20 | | Department of Revenue for the costs of administering
its |
| 21 | | activities relative to the Fund and for refunds provided |
| 22 | | for in Section
13a.8 of the Motor Fuel Tax Act. |
| 23 | | (b) Moneys in the Underground Storage Tank Fund may, |
| 24 | | pursuant to
appropriation, be used by the Office of the State |
| 25 | | Fire Marshal or the Agency to
take whatever emergency action is |
| 26 | | necessary or appropriate to assure that the
public health or |
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| 1 | | safety is not threatened whenever there is a release or
|
| 2 | | substantial threat of a release of petroleum from an |
| 3 | | underground storage tank
and for the costs of administering its |
| 4 | | activities relative to the Underground
Storage Tank Fund. |
| 5 | | (c) Beginning July 1, 1993, the Governor shall certify to |
| 6 | | the State
Comptroller and State Treasurer the monthly amount |
| 7 | | necessary to pay debt
service on State obligations issued |
| 8 | | pursuant to Section 6 of the General
Obligation Bond Act. On |
| 9 | | the last day of each month, the Comptroller shall order
|
| 10 | | transferred and the Treasurer shall transfer from the |
| 11 | | Underground Storage Tank
Fund to the General Obligation Bond |
| 12 | | Retirement and Interest Fund the amount
certified by the |
| 13 | | Governor, plus any cumulative deficiency in those transfers
for |
| 14 | | prior months. |
| 15 | | (d) Except as provided in subsection (c) of this Section, |
| 16 | | the Underground Storage Tank Fund is not subject to |
| 17 | | administrative charges authorized under Section 8h of the State |
| 18 | | Finance Act that would in any way transfer any funds from the |
| 19 | | Underground Storage Tank Fund into any other fund of the State. |
| 20 | | (e) Each fiscal year, subject to appropriation, the Agency |
| 21 | | may commit up to $10,000,000 of the moneys in the Underground |
| 22 | | Storage Tank Fund to the payment of corrective action costs for |
| 23 | | legacy sites that meet one or more of the following criteria as |
| 24 | | a result of the underground storage tank release: (i) the |
| 25 | | presence of free product, (ii) contamination within a regulated |
| 26 | | recharge area, a wellhead protection area, or the setback zone |
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| 1 | | of a potable water supply well, (iii) contamination extending |
| 2 | | beyond the boundaries of the site where the release occurred, |
| 3 | | or (iv) such other criteria as may be adopted in Agency rules. |
| 4 | | (1) Fund moneys committed under this subsection (e) |
| 5 | | shall be held in the Fund for payment of the corrective |
| 6 | | action costs for which the moneys were committed. |
| 7 | | (2) The Agency may adopt rules governing the commitment |
| 8 | | of Fund moneys under this subsection (e). |
| 9 | | (3) This subsection (e) does not limit the use of Fund |
| 10 | | moneys at legacy sites as otherwise provided under this |
| 11 | | Title. |
| 12 | | (4) For the purposes of this subsection (e), the term |
| 13 | | "legacy site" means a site for which (i) an underground |
| 14 | | storage tank release was reported prior to January 1, 2005, |
| 15 | | (ii) the owner or operator has been determined eligible to |
| 16 | | receive payment from the Fund for corrective action costs, |
| 17 | | and (iii) the Agency did not receive any applications for |
| 18 | | payment prior to January 1, 2010. |
| 19 | | (f) Beginning July 1, 2013, if the amounts deposited into |
| 20 | | the Fund from moneys received by the Office of the State Fire |
| 21 | | Marshal as fees for underground storage tanks under Sections 4 |
| 22 | | and 5 of the Gasoline Storage Act and as fees pursuant to the |
| 23 | | Motor Fuel Tax Law during a State fiscal year are sufficient to |
| 24 | | pay all claims for payment by the fund received during that |
| 25 | | State fiscal year, then the amount of any payments into the |
| 26 | | fund pursuant to the Use Tax Act, the Service Use Tax Act, the |
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| 1 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 2 | | Act during that State fiscal year shall be deposited as |
| 3 | | follows: 75% thereof shall be paid into the State treasury and |
| 4 | | 25% shall be reserved in a special account and used only for |
| 5 | | the transfer to the Common School Fund as part of the monthly |
| 6 | | transfer from the General Revenue Fund in accordance with |
| 7 | | Section 8a of the State Finance Act. |
| 8 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
| 9 | | ARTICLE 10. RETIREMENT CONTRIBUTIONS
|
| 10 | | Section 10-5. The State Finance Act is amended by changing |
| 11 | | Sections 8.12 and 14.1 as follows:
|
| 12 | | (30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
|
| 13 | | Sec. 8.12. State Pensions Fund.
|
| 14 | | (a) The moneys in the State Pensions Fund shall be used |
| 15 | | exclusively
for the administration of the Revised Uniform |
| 16 | | Unclaimed Property Act and
for the expenses incurred by the |
| 17 | | Auditor General for administering the provisions of Section |
| 18 | | 2-8.1 of the Illinois State Auditing Act and for operational |
| 19 | | expenses of the Office of the State Treasurer and for the |
| 20 | | funding of the unfunded liabilities of the designated |
| 21 | | retirement systems. Beginning in State fiscal year 2021 2020, |
| 22 | | payments to the designated retirement systems under this |
| 23 | | Section shall be in addition to, and not in lieu of, any State |
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| 1 | | contributions required under the Illinois Pension Code.
|
| 2 | | "Designated retirement systems" means:
|
| 3 | | (1) the State Employees' Retirement System of |
| 4 | | Illinois;
|
| 5 | | (2) the Teachers' Retirement System of the State of |
| 6 | | Illinois;
|
| 7 | | (3) the State Universities Retirement System;
|
| 8 | | (4) the Judges Retirement System of Illinois; and
|
| 9 | | (5) the General Assembly Retirement System.
|
| 10 | | (b) Each year the General Assembly may make appropriations |
| 11 | | from
the State Pensions Fund for the administration of the |
| 12 | | Revised Uniform
Unclaimed Property Act.
|
| 13 | | (c) As soon as possible after July 30, 2004 (the effective |
| 14 | | date of Public Act 93-839), the General Assembly shall |
| 15 | | appropriate from the State Pensions Fund (1) to the State |
| 16 | | Universities Retirement System the amount certified under |
| 17 | | Section 15-165 during the prior year, (2) to the Judges |
| 18 | | Retirement System of Illinois the amount certified under |
| 19 | | Section 18-140 during the prior year, and (3) to the General |
| 20 | | Assembly Retirement System the amount certified under Section |
| 21 | | 2-134 during the prior year as part of the required
State |
| 22 | | contributions to each of those designated retirement systems; |
| 23 | | except that amounts appropriated under this subsection (c) in |
| 24 | | State fiscal year 2005 shall not reduce the amount in the State |
| 25 | | Pensions Fund below $5,000,000. If the amount in the State |
| 26 | | Pensions Fund does not exceed the sum of the amounts certified |
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| 1 | | in Sections 15-165, 18-140, and 2-134 by at least $5,000,000, |
| 2 | | the amount paid to each designated retirement system under this |
| 3 | | subsection shall be reduced in proportion to the amount |
| 4 | | certified by each of those designated retirement systems.
|
| 5 | | (c-5) For fiscal years 2006 through 2020 2019, the General |
| 6 | | Assembly shall appropriate from the State Pensions Fund to the |
| 7 | | State Universities Retirement System the amount estimated to be |
| 8 | | available during the fiscal year in the State Pensions Fund; |
| 9 | | provided, however, that the amounts appropriated under this |
| 10 | | subsection (c-5) shall not reduce the amount in the State |
| 11 | | Pensions Fund below $5,000,000.
|
| 12 | | (c-6) For fiscal year 2021 2020 and each fiscal year |
| 13 | | thereafter, as soon as may be practical after any money is |
| 14 | | deposited into the State Pensions Fund from the Unclaimed |
| 15 | | Property Trust Fund, the State Treasurer shall apportion the |
| 16 | | deposited amount among the designated retirement systems as |
| 17 | | defined in subsection (a) to reduce their actuarial reserve |
| 18 | | deficiencies. The State Comptroller and State Treasurer shall |
| 19 | | pay the apportioned amounts to the designated retirement |
| 20 | | systems to fund the unfunded liabilities of the designated |
| 21 | | retirement systems. The amount apportioned to each designated |
| 22 | | retirement system shall constitute a portion of the amount |
| 23 | | estimated to be available for appropriation from the State |
| 24 | | Pensions Fund that is the same as that retirement system's |
| 25 | | portion of the total actual reserve deficiency of the systems, |
| 26 | | as determined annually by the Governor's Office of Management |
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| 1 | | and Budget at the request of the State Treasurer. The amounts |
| 2 | | apportioned under this subsection shall not reduce the amount |
| 3 | | in the State Pensions Fund below $5,000,000. |
| 4 | | (d) The
Governor's Office of Management and Budget shall |
| 5 | | determine the individual and total
reserve deficiencies of the |
| 6 | | designated retirement systems. For this purpose,
the
|
| 7 | | Governor's Office of Management and Budget shall utilize the |
| 8 | | latest available audit and actuarial
reports of each of the |
| 9 | | retirement systems and the relevant reports and
statistics of |
| 10 | | the Public Employee Pension Fund Division of the Department of
|
| 11 | | Insurance.
|
| 12 | | (d-1) (Blank). As soon as practicable after March 5, 2004 |
| 13 | | (the effective date of Public Act 93-665), the Comptroller |
| 14 | | shall
direct and the Treasurer shall transfer from the State |
| 15 | | Pensions Fund to
the General Revenue Fund, as funds become |
| 16 | | available, a sum equal to the
amounts that would have been paid
|
| 17 | | from the State Pensions Fund to the Teachers' Retirement System |
| 18 | | of the State
of Illinois,
the State Universities Retirement |
| 19 | | System, the Judges Retirement
System of Illinois, the
General |
| 20 | | Assembly Retirement System, and the State Employees'
|
| 21 | | Retirement System
of Illinois
after March 5, 2004 (the |
| 22 | | effective date of Public Act 93-665) during the remainder of |
| 23 | | fiscal year 2004 to the
designated retirement systems from the |
| 24 | | appropriations provided for in
this Section if the transfers |
| 25 | | provided in Section 6z-61 had not
occurred. The transfers |
| 26 | | described in this subsection (d-1) are to
partially repay the |
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| 1 | | General Revenue Fund for the costs associated with
the bonds |
| 2 | | used to fund the moneys transferred to the designated
|
| 3 | | retirement systems under Section 6z-61.
|
| 4 | | (e) The changes to this Section made by Public Act 88-593 |
| 5 | | shall
first apply to distributions from the Fund for State |
| 6 | | fiscal year 1996.
|
| 7 | | (Source: P.A. 99-8, eff. 7-9-15; 99-78, eff. 7-20-15; 99-523, |
| 8 | | eff. 6-30-16; 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; |
| 9 | | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
|
| 10 | | (30 ILCS 105/14.1)
(from Ch. 127, par. 150.1)
|
| 11 | | Sec. 14.1. Appropriations for State contributions to the |
| 12 | | State
Employees' Retirement System; payroll requirements. |
| 13 | | (a) Appropriations for State contributions to the State
|
| 14 | | Employees' Retirement System of Illinois shall be expended in |
| 15 | | the manner
provided in this Section.
Except as otherwise |
| 16 | | provided in subsection subsections (a-1), (a-2), (a-3), and |
| 17 | | (a-4)
at the time of each payment of salary to an
employee |
| 18 | | under the personal services line item, payment shall be made to
|
| 19 | | the State Employees' Retirement System, from the amount |
| 20 | | appropriated for
State contributions to the State Employees' |
| 21 | | Retirement System, of an amount
calculated at the rate |
| 22 | | certified for the applicable fiscal year by the
Board of |
| 23 | | Trustees of the State Employees' Retirement System under |
| 24 | | Section
14-135.08 of the Illinois Pension Code. If a line item |
| 25 | | appropriation to an
employer for this purpose is exhausted or |
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| 1 | | is unavailable due to any limitation on appropriations that may |
| 2 | | apply, (including, but not limited to, limitations on |
| 3 | | appropriations from the Road Fund under Section 8.3 of the |
| 4 | | State Finance Act), the amounts shall be
paid under the |
| 5 | | continuing appropriation for this purpose contained in the |
| 6 | | State
Pension Funds Continuing Appropriation Act.
|
| 7 | | (a-1) (Blank). Beginning on March 5, 2004 (the effective |
| 8 | | date of Public Act 93-665) through the payment of the final |
| 9 | | payroll from fiscal
year 2004 appropriations, appropriations |
| 10 | | for State contributions to the
State Employees' Retirement |
| 11 | | System of Illinois shall be expended in the
manner provided in |
| 12 | | this subsection (a-1). At the time of each payment of
salary to |
| 13 | | an employee under the personal services line item from a fund
|
| 14 | | other than the General Revenue Fund, payment shall be made for |
| 15 | | deposit
into the General Revenue Fund from the amount |
| 16 | | appropriated for State
contributions to the State Employees' |
| 17 | | Retirement System of an amount
calculated at the rate certified |
| 18 | | for fiscal year 2004 by the Board of
Trustees of the State |
| 19 | | Employees' Retirement System under Section
14-135.08 of the |
| 20 | | Illinois Pension Code. This payment shall be made to
the extent |
| 21 | | that a line item appropriation to an employer for this purpose |
| 22 | | is
available or unexhausted. No payment from appropriations for |
| 23 | | State
contributions shall be made in conjunction with payment |
| 24 | | of salary to an
employee under the personal services line item |
| 25 | | from the General Revenue
Fund.
|
| 26 | | (a-2) (Blank). For fiscal year 2010 only, at the time of |
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| 1 | | each payment of salary to an employee under the personal |
| 2 | | services line item from a fund other than the General Revenue |
| 3 | | Fund, payment shall be made for deposit into the State |
| 4 | | Employees' Retirement System of Illinois from the amount |
| 5 | | appropriated for State contributions to the State Employees' |
| 6 | | Retirement System of Illinois of an amount calculated at the |
| 7 | | rate certified for fiscal year 2010 by the Board of Trustees of |
| 8 | | the State Employees' Retirement System of Illinois under |
| 9 | | Section 14-135.08 of the Illinois Pension Code. This payment |
| 10 | | shall be made to the extent that a line item appropriation to |
| 11 | | an employer for this purpose is available or unexhausted. For |
| 12 | | fiscal year 2010 only, no payment from appropriations for State |
| 13 | | contributions shall be made in conjunction with payment of |
| 14 | | salary to an employee under the personal services line item |
| 15 | | from the General Revenue Fund. |
| 16 | | (a-3) (Blank). For fiscal year 2011 only, at the time of |
| 17 | | each payment of salary to an employee under the personal |
| 18 | | services line item from a fund other than the General Revenue |
| 19 | | Fund, payment shall be made for deposit into the State |
| 20 | | Employees' Retirement System of Illinois from the amount |
| 21 | | appropriated for State contributions to the State Employees' |
| 22 | | Retirement System of Illinois of an amount calculated at the |
| 23 | | rate certified for fiscal year 2011 by the Board of Trustees of |
| 24 | | the State Employees' Retirement System of Illinois under |
| 25 | | Section 14-135.08 of the Illinois Pension Code. This payment |
| 26 | | shall be made to the extent that a line item appropriation to |
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| 1 | | an employer for this purpose is available or unexhausted. For |
| 2 | | fiscal year 2011 only, no payment from appropriations for State |
| 3 | | contributions shall be made in conjunction with payment of |
| 4 | | salary to an employee under the personal services line item |
| 5 | | from the General Revenue Fund. |
| 6 | | (a-4) In fiscal year years 2012 and each fiscal year |
| 7 | | thereafter through 2019 only, at the time of each payment of |
| 8 | | salary to an employee under the personal services line item |
| 9 | | from a fund other than the General Revenue Fund, payment shall |
| 10 | | be made for deposit into the State Employees' Retirement System |
| 11 | | of Illinois from the amount appropriated for State |
| 12 | | contributions to the State Employees' Retirement System of |
| 13 | | Illinois of an amount calculated at the rate certified for the |
| 14 | | applicable fiscal year by the Board of Trustees of the State |
| 15 | | Employees' Retirement System of Illinois under Section |
| 16 | | 14-135.08 of the Illinois Pension Code. In fiscal year years |
| 17 | | 2012 and each fiscal year thereafter through 2019 only, no |
| 18 | | payment from appropriations for State contributions shall be |
| 19 | | made in conjunction with payment of salary to an employee under |
| 20 | | the personal services line item from the General Revenue Fund. |
| 21 | | (b) Except during the period beginning on March 5, 2004 |
| 22 | | (the effective date of Public Act 93-665) and ending at the |
| 23 | | time of the payment of the
final payroll from fiscal year 2004 |
| 24 | | appropriations, the State Comptroller
shall not approve for |
| 25 | | payment any payroll
voucher that (1) includes payments of |
| 26 | | salary to eligible employees in the
State Employees' Retirement |
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| 1 | | System of Illinois and (2) does not include the
corresponding |
| 2 | | payment of State contributions to that retirement system at the
|
| 3 | | full rate certified under Section 14-135.08 for that fiscal |
| 4 | | year for eligible
employees, unless the balance in the fund on |
| 5 | | which the payroll voucher is drawn
is insufficient to pay the |
| 6 | | total payroll voucher, or unavailable due to any limitation on |
| 7 | | appropriations that may apply, including, but not limited to, |
| 8 | | limitations on appropriations from the Road Fund under Section |
| 9 | | 8.3 of the State Finance Act. If the State Comptroller
approves |
| 10 | | a payroll voucher under this Section for which the fund balance |
| 11 | | is
insufficient to pay the full amount of the required State |
| 12 | | contribution to the
State Employees' Retirement System, the |
| 13 | | Comptroller shall promptly so notify
the Retirement System.
|
| 14 | | (b-1) (Blank). For fiscal year 2010 and fiscal year 2011 |
| 15 | | only, the State Comptroller shall not approve for payment any |
| 16 | | non-General Revenue Fund payroll voucher that (1) includes |
| 17 | | payments of salary to eligible employees in the State |
| 18 | | Employees' Retirement System of Illinois and (2) does not |
| 19 | | include the corresponding payment of State contributions to |
| 20 | | that retirement system at the full rate certified under Section |
| 21 | | 14-135.08 for that fiscal year for eligible employees, unless |
| 22 | | the balance in the fund on which the payroll voucher is drawn |
| 23 | | is insufficient to pay the total payroll voucher, or |
| 24 | | unavailable due to any limitation on appropriations that may |
| 25 | | apply, including, but not limited to, limitations on |
| 26 | | appropriations from the Road Fund under Section 8.3 of the |
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| 1 | | State Finance Act. If the State Comptroller approves a payroll |
| 2 | | voucher under this Section for which the fund balance is |
| 3 | | insufficient to pay the full amount of the required State |
| 4 | | contribution to the State Employees' Retirement System of |
| 5 | | Illinois, the Comptroller shall promptly so notify the |
| 6 | | retirement system. |
| 7 | | (c) Notwithstanding any other provisions of law, beginning |
| 8 | | July 1, 2007, required State and employee contributions to the |
| 9 | | State Employees' Retirement System of Illinois relating to |
| 10 | | affected legislative staff employees shall be paid out of |
| 11 | | moneys appropriated for that purpose to the Commission on |
| 12 | | Government Forecasting and Accountability, rather than out of |
| 13 | | the lump-sum appropriations otherwise made for the payroll and |
| 14 | | other costs of those employees. |
| 15 | | These payments must be made pursuant to payroll vouchers |
| 16 | | submitted by the employing entity as part of the regular |
| 17 | | payroll voucher process. |
| 18 | | For the purpose of this subsection, "affected legislative |
| 19 | | staff employees" means legislative staff employees paid out of |
| 20 | | lump-sum appropriations made to the General Assembly, an |
| 21 | | Officer of the General Assembly, or the Senate Operations |
| 22 | | Commission, but does not include district-office staff or |
| 23 | | employees of legislative support services agencies. |
| 24 | | (Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23, |
| 25 | | eff. 7-6-17; 100-587, eff. 6-4-18.)
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| 1 | | Section 10-10. The Illinois Pension Code is amended by |
| 2 | | changing Sections 14-103.05, 14-131, 14-147.5, 14-147.6, |
| 3 | | 14-152.1, 15-155, 15-185.5, 15-185.6, 15-198, 16-158, |
| 4 | | 16-190.5, 16-190.6, and 16-203 as follows:
|
| 5 | | (40 ILCS 5/14-103.05) (from Ch. 108 1/2, par. 14-103.05)
|
| 6 | | Sec. 14-103.05. Employee.
|
| 7 | | (a) Any person employed by a Department who receives salary
|
| 8 | | for personal services rendered to the Department on a warrant
|
| 9 | | issued pursuant to a payroll voucher certified by a Department |
| 10 | | and drawn
by the State Comptroller upon the State Treasurer, |
| 11 | | including an elected
official described in subparagraph (d) of |
| 12 | | Section 14-104, shall become
an employee for purpose of |
| 13 | | membership in the Retirement System on the
first day of such |
| 14 | | employment.
|
| 15 | | A person entering service on or after January 1, 1972 and |
| 16 | | prior to January
1, 1984 shall become a member as a condition |
| 17 | | of employment and shall begin
making contributions as of the |
| 18 | | first day of employment.
|
| 19 | | A person entering service on or after January 1, 1984 |
| 20 | | shall, upon completion
of 6 months of continuous service which |
| 21 | | is not interrupted by a break of more
than 2 months, become a |
| 22 | | member as a condition of employment. Contributions
shall begin |
| 23 | | the first of the month after completion of the qualifying |
| 24 | | period.
|
| 25 | | A person employed by the Chicago Metropolitan Agency for |
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| 1 | | Planning on the effective date of this amendatory Act of the |
| 2 | | 95th General Assembly who was a member of this System as an |
| 3 | | employee of the Chicago Area Transportation Study and makes an |
| 4 | | election under Section 14-104.13 to participate in this System |
| 5 | | for his or her employment with the Chicago Metropolitan Agency |
| 6 | | for Planning.
|
| 7 | | The qualifying period of 6 months of service is not |
| 8 | | applicable to: (1)
a person who has been granted credit for |
| 9 | | service in a position covered by
the State Universities |
| 10 | | Retirement System, the Teachers' Retirement System
of the State |
| 11 | | of Illinois, the General Assembly Retirement System, or the
|
| 12 | | Judges Retirement System of Illinois unless that service has |
| 13 | | been forfeited
under the laws of those systems; (2) a person |
| 14 | | entering service on or
after July 1, 1991 in a noncovered |
| 15 | | position; (3) a person to whom Section
14-108.2a or 14-108.2b |
| 16 | | applies; or (4) a person to whom subsection (a-5) of this |
| 17 | | Section applies.
|
| 18 | | (a-5) A person entering service on or after December 1, |
| 19 | | 2010 shall become a member as a condition of employment and |
| 20 | | shall begin making contributions as of the first day of |
| 21 | | employment. A person serving in the qualifying period on |
| 22 | | December 1, 2010 will become a member on December 1, 2010 and |
| 23 | | shall begin making contributions as of December 1, 2010. |
| 24 | | (b) The term "employee" does not include the following:
|
| 25 | | (1) members of the State Legislature, and persons |
| 26 | | electing to become
members of the General Assembly |
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| 1 | | Retirement System pursuant to Section 2-105;
|
| 2 | | (2) incumbents of offices normally filled by vote of |
| 3 | | the people;
|
| 4 | | (3) except as otherwise provided in this Section, any |
| 5 | | person
appointed by the Governor with the advice and |
| 6 | | consent
of the Senate unless that person elects to |
| 7 | | participate in this system;
|
| 8 | | (3.1) any person serving as a commissioner of an ethics |
| 9 | | commission created under the State Officials and Employees |
| 10 | | Ethics Act unless that person elects to participate in this |
| 11 | | system with respect to that service as a commissioner;
|
| 12 | | (3.2) any person serving as a part-time employee in any |
| 13 | | of the following positions: Legislative Inspector General, |
| 14 | | Special Legislative Inspector General, employee of the |
| 15 | | Office of the Legislative Inspector General, Executive |
| 16 | | Director of the Legislative Ethics Commission, or staff of |
| 17 | | the Legislative Ethics Commission, regardless of whether |
| 18 | | he or she is in active service on or after July 8, 2004 |
| 19 | | (the effective date of Public Act 93-685), unless that |
| 20 | | person elects to participate in this System with respect to |
| 21 | | that service; in this item (3.2), a "part-time employee" is |
| 22 | | a person who is not required to work at least 35 hours per |
| 23 | | week; |
| 24 | | (3.3) any person who has made an election under Section |
| 25 | | 1-123 and who is serving either as legal counsel in the |
| 26 | | Office of the Governor or as Chief Deputy Attorney General;
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| 1 | | (4) except as provided in Section 14-108.2 or |
| 2 | | 14-108.2c, any person
who is covered or eligible to be |
| 3 | | covered by the Teachers' Retirement System of
the State of |
| 4 | | Illinois, the State Universities Retirement System, or the |
| 5 | | Judges
Retirement System of Illinois;
|
| 6 | | (5) an employee of a municipality or any other |
| 7 | | political subdivision
of the State;
|
| 8 | | (6) any person who becomes an employee after June 30, |
| 9 | | 1979 as a
public service employment program participant |
| 10 | | under the Federal
Comprehensive Employment and Training |
| 11 | | Act and whose wages or fringe
benefits are paid in whole or |
| 12 | | in part by funds provided under such Act;
|
| 13 | | (7) enrollees of the Illinois Young Adult Conservation |
| 14 | | Corps program,
administered by the Department of Natural |
| 15 | | Resources, authorized grantee
pursuant to Title VIII of the |
| 16 | | "Comprehensive Employment and Training Act of
1973", 29 USC |
| 17 | | 993, as now or hereafter amended;
|
| 18 | | (8) enrollees and temporary staff of programs |
| 19 | | administered by the
Department of Natural Resources under |
| 20 | | the Youth
Conservation Corps Act of 1970;
|
| 21 | | (9) any person who is a member of any professional |
| 22 | | licensing or
disciplinary board created under an Act |
| 23 | | administered by the Department of
Professional Regulation |
| 24 | | or a successor agency or created or re-created
after the |
| 25 | | effective date of this amendatory Act of 1997, and who |
| 26 | | receives
per diem compensation rather than a salary, |
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| 1 | | notwithstanding that such per diem
compensation is paid by |
| 2 | | warrant issued pursuant to a payroll voucher; such
persons |
| 3 | | have never been included in the membership of this System, |
| 4 | | and this
amendatory Act of 1987 (P.A. 84-1472) is not |
| 5 | | intended to effect any change in
the status of such |
| 6 | | persons;
|
| 7 | | (10) any person who is a member of the Illinois Health |
| 8 | | Care Cost
Containment Council, and receives per diem |
| 9 | | compensation rather than a
salary, notwithstanding that |
| 10 | | such per diem compensation is paid by warrant
issued |
| 11 | | pursuant to a payroll voucher; such persons have never been |
| 12 | | included
in the membership of this System, and this |
| 13 | | amendatory Act of 1987 is not
intended to effect any change |
| 14 | | in the status of such persons;
|
| 15 | | (11) any person who is a member of the Oil and Gas |
| 16 | | Board created by
Section 1.2 of the Illinois Oil and Gas |
| 17 | | Act, and receives per diem
compensation rather than a |
| 18 | | salary, notwithstanding that such per diem
compensation is |
| 19 | | paid by warrant issued pursuant to a payroll voucher;
|
| 20 | | (12) a person employed by the State Board of Higher |
| 21 | | Education in a position with the Illinois Century Network |
| 22 | | as of June 30, 2004, who remains continuously employed |
| 23 | | after that date by the Department of Central Management |
| 24 | | Services in a position with the Illinois Century Network |
| 25 | | and participates in the Article 15 system with respect to |
| 26 | | that employment;
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| 1 | | (13) any person who first becomes a member of the Civil |
| 2 | | Service Commission on or after January 1, 2012; |
| 3 | | (14) any person, other than the Director of Employment |
| 4 | | Security, who first becomes a member of the Board of Review |
| 5 | | of the Department of Employment Security on or after |
| 6 | | January 1, 2012; |
| 7 | | (15) any person who first becomes a member of the Civil |
| 8 | | Service Commission on or after January 1, 2012; |
| 9 | | (16) any person who first becomes a member of the |
| 10 | | Illinois Liquor Control Commission on or after January 1, |
| 11 | | 2012; |
| 12 | | (17) any person who first becomes a member of the |
| 13 | | Secretary of State Merit Commission on or after January 1, |
| 14 | | 2012; |
| 15 | | (18) any person who first becomes a member of the Human |
| 16 | | Rights Commission on or after January 1, 2012 unless he or |
| 17 | | she is eligible to participate in accordance with |
| 18 | | subsection (d) of this Section; |
| 19 | | (19) any person who first becomes a member of the State |
| 20 | | Mining Board on or after January 1, 2012; |
| 21 | | (20) any person who first becomes a member of the |
| 22 | | Property Tax Appeal Board on or after January 1, 2012; |
| 23 | | (21) any person who first becomes a member of the |
| 24 | | Illinois Racing Board on or after January 1, 2012; |
| 25 | | (22) any person who first becomes a member of the |
| 26 | | Department of State Police Merit Board on or after January |
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| 1 | | 1, 2012; |
| 2 | | (23) any person who first becomes a member of the |
| 3 | | Illinois State Toll Highway Authority on or after January |
| 4 | | 1, 2012; or |
| 5 | | (24) any person who first becomes a member of the |
| 6 | | Illinois State Board of Elections on or after January 1, |
| 7 | | 2012. |
| 8 | | (c) An individual who represents or is employed as an |
| 9 | | officer or employee of a statewide labor organization that |
| 10 | | represents members of this System may participate in the System |
| 11 | | and shall be deemed an employee, provided that (1) the |
| 12 | | individual has previously earned creditable service under this |
| 13 | | Article, (2) the individual files with the System an |
| 14 | | irrevocable election to become a participant within 6 months |
| 15 | | after the effective date of this amendatory Act of the 94th |
| 16 | | General Assembly, and (3) the individual does not receive |
| 17 | | credit for that employment under any other provisions of this |
| 18 | | Code. An employee under this subsection (c) is responsible for |
| 19 | | paying to the System both (i) employee contributions based on |
| 20 | | the actual compensation received for service with the labor |
| 21 | | organization and (ii) employer contributions based on the |
| 22 | | percentage of payroll certified by the board; all or any part |
| 23 | | of these contributions may be paid on the employee's behalf or |
| 24 | | picked up for tax purposes (if authorized under federal law) by |
| 25 | | the labor organization. |
| 26 | | A person who is an employee as defined in this subsection |
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| 1 | | (c) may establish service credit for similar employment prior |
| 2 | | to becoming an employee under this subsection by paying to the |
| 3 | | System for that employment the contributions specified in this |
| 4 | | subsection, plus interest at the effective rate from the date |
| 5 | | of service to the date of payment. However, credit shall not be |
| 6 | | granted under this subsection (c) for any such prior employment |
| 7 | | for which the applicant received credit under any other |
| 8 | | provision of this Code or during which the applicant was on a |
| 9 | | leave of absence.
|
| 10 | | (d) A person appointed as a member of the Human Rights |
| 11 | | Commission on or after June 1, 2019 may elect to participate in |
| 12 | | the System and shall be deemed an employee. Service and |
| 13 | | contributions shall begin on the first payroll period |
| 14 | | immediately following the employee's election to participate |
| 15 | | in the System. |
| 16 | | A person who is an employee as described in this subsection |
| 17 | | (d) may establish service credit for employment as a Human |
| 18 | | Rights Commissioner that occurred on or after June 1, 2019 and |
| 19 | | before establishing service under this subsection by paying to |
| 20 | | the System for that employment the contributions specified in |
| 21 | | paragraph (1) of subsection (a) of Section 14-133, plus regular |
| 22 | | interest from the date of service to the date of payment. |
| 23 | | (Source: P.A. 96-1490, eff. 1-1-11; 97-609, eff. 1-1-12.)
|
| 24 | | (40 ILCS 5/14-131)
|
| 25 | | Sec. 14-131. Contributions by State.
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| 1 | | (a) The State shall make contributions to the System by |
| 2 | | appropriations of
amounts which, together with other employer |
| 3 | | contributions from trust, federal,
and other funds, employee |
| 4 | | contributions, investment income, and other income,
will be |
| 5 | | sufficient to meet the cost of maintaining and administering |
| 6 | | the System
on a 90% funded basis in accordance with actuarial |
| 7 | | recommendations.
|
| 8 | | For the purposes of this Section and Section 14-135.08, |
| 9 | | references to State
contributions refer only to employer |
| 10 | | contributions and do not include employee
contributions that |
| 11 | | are picked up or otherwise paid by the State or a
department on |
| 12 | | behalf of the employee.
|
| 13 | | (b) The Board shall determine the total amount of State |
| 14 | | contributions
required for each fiscal year on the basis of the |
| 15 | | actuarial tables and other
assumptions adopted by the Board, |
| 16 | | using the formula in subsection (e).
|
| 17 | | The Board shall also determine a State contribution rate |
| 18 | | for each fiscal
year, expressed as a percentage of payroll, |
| 19 | | based on the total required State
contribution for that fiscal |
| 20 | | year (less the amount received by the System from
|
| 21 | | appropriations under Section 8.12 of the State Finance Act and |
| 22 | | Section 1 of the
State Pension Funds Continuing Appropriation |
| 23 | | Act, if any, for the fiscal year
ending on the June 30 |
| 24 | | immediately preceding the applicable November 15
certification |
| 25 | | deadline), the estimated payroll (including all forms of
|
| 26 | | compensation) for personal services rendered by eligible |
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| 1 | | employees, and the
recommendations of the actuary.
|
| 2 | | For the purposes of this Section and Section 14.1 of the |
| 3 | | State Finance Act,
the term "eligible employees" includes |
| 4 | | employees who participate in the System,
persons who may elect |
| 5 | | to participate in the System but have not so elected,
persons |
| 6 | | who are serving a qualifying period that is required for |
| 7 | | participation,
and annuitants employed by a department as |
| 8 | | described in subdivision (a)(1) or
(a)(2) of Section 14-111.
|
| 9 | | (c) Contributions shall be made by the several departments |
| 10 | | for each pay
period by warrants drawn by the State Comptroller |
| 11 | | against their respective
funds or appropriations based upon |
| 12 | | vouchers stating the amount to be so
contributed. These amounts |
| 13 | | shall be based on the full rate certified by the
Board under |
| 14 | | Section 14-135.08 for that fiscal year.
From March 5, 2004 (the |
| 15 | | effective date of Public Act 93-665) through the payment of the |
| 16 | | final payroll from fiscal year 2004
appropriations, the several |
| 17 | | departments shall not make contributions
for the remainder of |
| 18 | | fiscal year 2004 but shall instead make payments
as required |
| 19 | | under subsection (a-1) of Section 14.1 of the State Finance |
| 20 | | Act.
The several departments shall resume those contributions |
| 21 | | at the commencement of
fiscal year 2005.
|
| 22 | | (c-1) Notwithstanding subsection (c) of this Section, for |
| 23 | | fiscal years 2010, 2012, and each fiscal year thereafter 2013, |
| 24 | | 2014, 2015, 2016, 2017, 2018, and 2019 only, contributions by |
| 25 | | the several departments are not required to be made for General |
| 26 | | Revenue Funds payrolls processed by the Comptroller. Payrolls |
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| 1 | | paid by the several departments from all other State funds must |
| 2 | | continue to be processed pursuant to subsection (c) of this |
| 3 | | Section. |
| 4 | | (c-2) For State fiscal years 2010, 2012, and each fiscal |
| 5 | | year thereafter 2013, 2014, 2015, 2016, 2017, 2018, and 2019 |
| 6 | | only, on or as soon as possible after the 15th day of each |
| 7 | | month, the Board shall submit vouchers for payment of State |
| 8 | | contributions to the System, in a total monthly amount of |
| 9 | | one-twelfth of the fiscal year General Revenue Fund |
| 10 | | contribution as certified by the System pursuant to Section |
| 11 | | 14-135.08 of the Illinois Pension Code. |
| 12 | | (d) If an employee is paid from trust funds or federal |
| 13 | | funds, the
department or other employer shall pay employer |
| 14 | | contributions from those funds
to the System at the certified |
| 15 | | rate, unless the terms of the trust or the
federal-State |
| 16 | | agreement preclude the use of the funds for that purpose, in
|
| 17 | | which case the required employer contributions shall be paid by |
| 18 | | the State.
From March 5, 2004 (the effective date of Public Act |
| 19 | | 93-665) through the payment of the final
payroll from fiscal |
| 20 | | year 2004 appropriations, the department or other
employer |
| 21 | | shall not pay contributions for the remainder of fiscal year
|
| 22 | | 2004 but shall instead make payments as required under |
| 23 | | subsection (a-1) of
Section 14.1 of the State Finance Act. The |
| 24 | | department or other employer shall
resume payment of
|
| 25 | | contributions at the commencement of fiscal year 2005.
|
| 26 | | (e) For State fiscal years 2012 through 2045, the minimum |
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| 1 | | contribution
to the System to be made by the State for each |
| 2 | | fiscal year shall be an amount
determined by the System to be |
| 3 | | sufficient to bring the total assets of the
System up to 90% of |
| 4 | | the total actuarial liabilities of the System by the end
of |
| 5 | | State fiscal year 2045. In making these determinations, the |
| 6 | | required State
contribution shall be calculated each year as a |
| 7 | | level percentage of payroll
over the years remaining to and |
| 8 | | including fiscal year 2045 and shall be
determined under the |
| 9 | | projected unit credit actuarial cost method.
|
| 10 | | A change in an actuarial or investment assumption that |
| 11 | | increases or
decreases the required State contribution and |
| 12 | | first
applies in State fiscal year 2018 or thereafter shall be
|
| 13 | | implemented in equal annual amounts over a 5-year period
|
| 14 | | beginning in the State fiscal year in which the actuarial
|
| 15 | | change first applies to the required State contribution. |
| 16 | | A change in an actuarial or investment assumption that |
| 17 | | increases or
decreases the required State contribution and |
| 18 | | first
applied to the State contribution in fiscal year 2014, |
| 19 | | 2015, 2016, or 2017 shall be
implemented: |
| 20 | | (i) as already applied in State fiscal years before |
| 21 | | 2018; and |
| 22 | | (ii) in the portion of the 5-year period beginning in |
| 23 | | the State fiscal year in which the actuarial
change first |
| 24 | | applied that occurs in State fiscal year 2018 or |
| 25 | | thereafter, by calculating the change in equal annual |
| 26 | | amounts over that 5-year period and then implementing it at |
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| 1 | | the resulting annual rate in each of the remaining fiscal |
| 2 | | years in that 5-year period. |
| 3 | | For State fiscal years 1996 through 2005, the State |
| 4 | | contribution to
the System, as a percentage of the applicable |
| 5 | | employee payroll, shall be
increased in equal annual increments |
| 6 | | so that by State fiscal year 2011, the
State is contributing at |
| 7 | | the rate required under this Section; except that
(i) for State |
| 8 | | fiscal year 1998, for all purposes of this Code and any other
|
| 9 | | law of this State, the certified percentage of the applicable |
| 10 | | employee payroll
shall be 5.052% for employees earning eligible |
| 11 | | creditable service under Section
14-110 and 6.500% for all |
| 12 | | other employees, notwithstanding any contrary
certification |
| 13 | | made under Section 14-135.08 before July 7, 1997 (the effective |
| 14 | | date of Public Act 90-65), and (ii)
in the following specified |
| 15 | | State fiscal years, the State contribution to
the System shall |
| 16 | | not be less than the following indicated percentages of the
|
| 17 | | applicable employee payroll, even if the indicated percentage |
| 18 | | will produce a
State contribution in excess of the amount |
| 19 | | otherwise required under this
subsection and subsection (a):
|
| 20 | | 9.8% in FY 1999;
10.0% in FY 2000;
10.2% in FY 2001;
10.4% in FY |
| 21 | | 2002;
10.6% in FY 2003; and
10.8% in FY 2004.
|
| 22 | | Notwithstanding any other provision of this Article, the |
| 23 | | total required State
contribution to the System for State |
| 24 | | fiscal year 2006 is $203,783,900.
|
| 25 | | Notwithstanding any other provision of this Article, the |
| 26 | | total required State
contribution to the System for State |
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| 1 | | fiscal year 2007 is $344,164,400. |
| 2 | | For each of State fiscal years 2008 through 2009, the State |
| 3 | | contribution to
the System, as a percentage of the applicable |
| 4 | | employee payroll, shall be
increased in equal annual increments |
| 5 | | from the required State contribution for State fiscal year |
| 6 | | 2007, so that by State fiscal year 2011, the
State is |
| 7 | | contributing at the rate otherwise required under this Section.
|
| 8 | | Notwithstanding any other provision of this Article, the |
| 9 | | total required State General Revenue Fund contribution for |
| 10 | | State fiscal year 2010 is $723,703,100 and shall be made from |
| 11 | | the proceeds of bonds sold in fiscal year 2010 pursuant to |
| 12 | | Section 7.2 of the General Obligation Bond Act, less (i) the |
| 13 | | pro rata share of bond sale expenses determined by the System's |
| 14 | | share of total bond proceeds, (ii) any amounts received from |
| 15 | | the General Revenue Fund in fiscal year 2010, and (iii) any |
| 16 | | reduction in bond proceeds due to the issuance of discounted |
| 17 | | bonds, if applicable. |
| 18 | | Notwithstanding any other provision of this Article, the
|
| 19 | | total required State General Revenue Fund contribution for
|
| 20 | | State fiscal year 2011 is the amount recertified by the System |
| 21 | | on or before April 1, 2011 pursuant to Section 14-135.08 and |
| 22 | | shall be made from
the proceeds of bonds sold in fiscal year |
| 23 | | 2011 pursuant to
Section 7.2 of the General Obligation Bond |
| 24 | | Act, less (i) the
pro rata share of bond sale expenses |
| 25 | | determined by the System's
share of total bond proceeds, (ii) |
| 26 | | any amounts received from
the General Revenue Fund in fiscal |
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| 1 | | year 2011, and (iii) any
reduction in bond proceeds due to the |
| 2 | | issuance of discounted
bonds, if applicable. |
| 3 | | Beginning in State fiscal year 2046, the minimum State |
| 4 | | contribution for
each fiscal year shall be the amount needed to |
| 5 | | maintain the total assets of
the System at 90% of the total |
| 6 | | actuarial liabilities of the System.
|
| 7 | | Amounts received by the System pursuant to Section 25 of |
| 8 | | the Budget Stabilization Act or Section 8.12 of the State |
| 9 | | Finance Act in any fiscal year do not reduce and do not |
| 10 | | constitute payment of any portion of the minimum State |
| 11 | | contribution required under this Article in that fiscal year. |
| 12 | | Such amounts shall not reduce, and shall not be included in the |
| 13 | | calculation of, the required State contributions under this |
| 14 | | Article in any future year until the System has reached a |
| 15 | | funding ratio of at least 90%. A reference in this Article to |
| 16 | | the "required State contribution" or any substantially similar |
| 17 | | term does not include or apply to any amounts payable to the |
| 18 | | System under Section 25 of the Budget Stabilization Act.
|
| 19 | | Notwithstanding any other provision of this Section, the |
| 20 | | required State
contribution for State fiscal year 2005 and for |
| 21 | | fiscal year 2008 and each fiscal year thereafter, as
calculated |
| 22 | | under this Section and
certified under Section 14-135.08, shall |
| 23 | | not exceed an amount equal to (i) the
amount of the required |
| 24 | | State contribution that would have been calculated under
this |
| 25 | | Section for that fiscal year if the System had not received any |
| 26 | | payments
under subsection (d) of Section 7.2 of the General |
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| 1 | | Obligation Bond Act, minus
(ii) the portion of the State's |
| 2 | | total debt service payments for that fiscal
year on the bonds |
| 3 | | issued in fiscal year 2003 for the purposes of that Section |
| 4 | | 7.2, as determined
and certified by the Comptroller, that is |
| 5 | | the same as the System's portion of
the total moneys |
| 6 | | distributed under subsection (d) of Section 7.2 of the General
|
| 7 | | Obligation Bond Act. In determining this maximum for State |
| 8 | | fiscal years 2008 through 2010, however, the amount referred to |
| 9 | | in item (i) shall be increased, as a percentage of the |
| 10 | | applicable employee payroll, in equal increments calculated |
| 11 | | from the sum of the required State contribution for State |
| 12 | | fiscal year 2007 plus the applicable portion of the State's |
| 13 | | total debt service payments for fiscal year 2007 on the bonds |
| 14 | | issued in fiscal year 2003 for the purposes of Section 7.2 of |
| 15 | | the General
Obligation Bond Act, so that, by State fiscal year |
| 16 | | 2011, the
State is contributing at the rate otherwise required |
| 17 | | under this Section.
|
| 18 | | (f) (Blank). After the submission of all payments for |
| 19 | | eligible employees
from personal services line items in fiscal |
| 20 | | year 2004 have been made,
the Comptroller shall provide to the |
| 21 | | System a certification of the sum
of all fiscal year 2004 |
| 22 | | expenditures for personal services that would
have been covered |
| 23 | | by payments to the System under this Section if the
provisions |
| 24 | | of Public Act 93-665 had not been
enacted. Upon
receipt of the |
| 25 | | certification, the System shall determine the amount
due to the |
| 26 | | System based on the full rate certified by the Board under
|
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| 1 | | Section 14-135.08 for fiscal year 2004 in order to meet the |
| 2 | | State's
obligation under this Section. The System shall compare |
| 3 | | this amount
due to the amount received by the System in fiscal |
| 4 | | year 2004 through
payments under this Section and under Section |
| 5 | | 6z-61 of the State Finance Act.
If the amount
due is more than |
| 6 | | the amount received, the difference shall be termed the
"Fiscal |
| 7 | | Year 2004 Shortfall" for purposes of this Section, and the
|
| 8 | | Fiscal Year 2004 Shortfall shall be satisfied under Section 1.2 |
| 9 | | of the State
Pension Funds Continuing Appropriation Act. If the |
| 10 | | amount due is less than the
amount received, the
difference |
| 11 | | shall be termed the "Fiscal Year 2004 Overpayment" for purposes |
| 12 | | of
this Section, and the Fiscal Year 2004 Overpayment shall be |
| 13 | | repaid by
the System to the Pension Contribution Fund as soon |
| 14 | | as practicable
after the certification.
|
| 15 | | (g) (Blank). For purposes of determining the required State |
| 16 | | contribution to the System, the value of the System's assets |
| 17 | | shall be equal to the actuarial value of the System's assets, |
| 18 | | which shall be calculated as follows: |
| 19 | | As of June 30, 2008, the actuarial value of the System's |
| 20 | | assets shall be equal to the market value of the assets as of |
| 21 | | that date. In determining the actuarial value of the System's |
| 22 | | assets for fiscal years after June 30, 2008, any actuarial |
| 23 | | gains or losses from investment return incurred in a fiscal |
| 24 | | year shall be recognized in equal annual amounts over the |
| 25 | | 5-year period following that fiscal year. |
| 26 | | (h) For purposes of determining the required State |
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| 1 | | contribution to the System for a particular year, the actuarial |
| 2 | | value of assets shall be assumed to earn a rate of return equal |
| 3 | | to the System's actuarially assumed rate of return. |
| 4 | | (i) (Blank). After the submission of all payments for |
| 5 | | eligible employees from personal services line items paid from |
| 6 | | the General Revenue Fund in fiscal year 2010 have been made, |
| 7 | | the Comptroller shall provide to the System a certification of |
| 8 | | the sum of all fiscal year 2010 expenditures for personal |
| 9 | | services that would have been covered by payments to the System |
| 10 | | under this Section if the provisions of Public Act 96-45 had |
| 11 | | not been enacted. Upon receipt of the certification, the System |
| 12 | | shall determine the amount due to the System based on the full |
| 13 | | rate certified by the Board under Section 14-135.08 for fiscal |
| 14 | | year 2010 in order to meet the State's obligation under this |
| 15 | | Section. The System shall compare this amount due to the amount |
| 16 | | received by the System in fiscal year 2010 through payments |
| 17 | | under this Section. If the amount due is more than the amount |
| 18 | | received, the difference shall be termed the "Fiscal Year 2010 |
| 19 | | Shortfall" for purposes of this Section, and the Fiscal Year |
| 20 | | 2010 Shortfall shall be satisfied under Section 1.2 of the |
| 21 | | State Pension Funds Continuing Appropriation Act. If the amount |
| 22 | | due is less than the amount received, the difference shall be |
| 23 | | termed the "Fiscal Year 2010 Overpayment" for purposes of this |
| 24 | | Section, and the Fiscal Year 2010 Overpayment shall be repaid |
| 25 | | by the System to the General Revenue Fund as soon as |
| 26 | | practicable after the certification. |
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| 1 | | (j) (Blank). After the submission of all payments for |
| 2 | | eligible employees from personal services line items paid from |
| 3 | | the General Revenue Fund in fiscal year 2011 have been made, |
| 4 | | the Comptroller shall provide to the System a certification of |
| 5 | | the sum of all fiscal year 2011 expenditures for personal |
| 6 | | services that would have been covered by payments to the System |
| 7 | | under this Section if the provisions of Public Act 96-1497 had |
| 8 | | not been enacted. Upon receipt of the certification, the System |
| 9 | | shall determine the amount due to the System based on the full |
| 10 | | rate certified by the Board under Section 14-135.08 for fiscal |
| 11 | | year 2011 in order to meet the State's obligation under this |
| 12 | | Section. The System shall compare this amount due to the amount |
| 13 | | received by the System in fiscal year 2011 through payments |
| 14 | | under this Section. If the amount due is more than the amount |
| 15 | | received, the difference shall be termed the "Fiscal Year 2011 |
| 16 | | Shortfall" for purposes of this Section, and the Fiscal Year |
| 17 | | 2011 Shortfall shall be satisfied under Section 1.2 of the |
| 18 | | State Pension Funds Continuing Appropriation Act. If the amount |
| 19 | | due is less than the amount received, the difference shall be |
| 20 | | termed the "Fiscal Year 2011 Overpayment" for purposes of this |
| 21 | | Section, and the Fiscal Year 2011 Overpayment shall be repaid |
| 22 | | by the System to the General Revenue Fund as soon as |
| 23 | | practicable after the certification. |
| 24 | | (k) For fiscal year years 2012 and each fiscal year |
| 25 | | thereafter through 2019 only, after the submission of all |
| 26 | | payments for eligible employees from personal services line |
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| 1 | | items paid from the General Revenue Fund in the fiscal year |
| 2 | | have been made, the Comptroller shall provide to the System a |
| 3 | | certification of the sum of all expenditures in the fiscal year |
| 4 | | for personal services. Upon receipt of the certification, the |
| 5 | | System shall determine the amount due to the System based on |
| 6 | | the full rate certified by the Board under Section 14-135.08 |
| 7 | | for the fiscal year in order to meet the State's obligation |
| 8 | | under this Section. The System shall compare this amount due to |
| 9 | | the amount received by the System for the fiscal year. If the |
| 10 | | amount due is more than the amount received, the difference |
| 11 | | shall be termed the "Prior Fiscal Year Shortfall" for purposes |
| 12 | | of this Section, and the Prior Fiscal Year Shortfall shall be |
| 13 | | satisfied under Section 1.2 of the State Pension Funds |
| 14 | | Continuing Appropriation Act. If the amount due is less than |
| 15 | | the amount received, the difference shall be termed the "Prior |
| 16 | | Fiscal Year Overpayment" for purposes of this Section, and the |
| 17 | | Prior Fiscal Year Overpayment shall be repaid by the System to |
| 18 | | the General Revenue Fund as soon as practicable after the |
| 19 | | certification. |
| 20 | | (Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23, |
| 21 | | eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 22 | | (40 ILCS 5/14-147.5) |
| 23 | | Sec. 14-147.5. Accelerated pension benefit payment in lieu |
| 24 | | of any pension benefit. |
| 25 | | (a) As used in this Section: |
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| 1 | | "Eligible person" means a person who: |
| 2 | | (1) has terminated service; |
| 3 | | (2) has accrued sufficient service credit to be |
| 4 | | eligible to receive a retirement annuity under this |
| 5 | | Article; |
| 6 | | (3) has not received any retirement annuity under this |
| 7 | | Article; and |
| 8 | | (4) has not made the election under Section 14-147.6. |
| 9 | | "Pension benefit" means the benefits under this Article, or |
| 10 | | Article 1 as it relates to those benefits, including any |
| 11 | | anticipated annual increases, that an eligible person is |
| 12 | | entitled to upon attainment of the applicable retirement age. |
| 13 | | "Pension benefit" also includes applicable survivor's or |
| 14 | | disability benefits. |
| 15 | | (b) As soon as practical after June 4, 2018 (the effective |
| 16 | | date of Public Act 100-587) this amendatory Act of the 100th |
| 17 | | General Assembly, the System shall calculate, using actuarial |
| 18 | | tables and other assumptions adopted by the Board, the present |
| 19 | | value of pension benefits for each eligible person who requests |
| 20 | | that information and shall offer each eligible person the |
| 21 | | opportunity to irrevocably elect to receive an amount |
| 22 | | determined by the System to be equal to 60% of the present |
| 23 | | value of his or her pension benefits in lieu of receiving any |
| 24 | | pension benefit. The offer shall specify the dollar amount that |
| 25 | | the eligible person will receive if he or she so elects and |
| 26 | | shall expire when a subsequent offer is made to an eligible |
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| 1 | | person. An eligible person is limited to one calculation and |
| 2 | | offer per calendar year. The System shall make a good faith |
| 3 | | effort to contact every eligible person to notify him or her of |
| 4 | | the election. |
| 5 | | Until June 30, 2024 2021, an eligible person may |
| 6 | | irrevocably elect to receive an accelerated pension benefit |
| 7 | | payment in the amount that the System offers under this |
| 8 | | subsection in lieu of receiving any pension benefit. A person |
| 9 | | who elects to receive an accelerated pension benefit payment |
| 10 | | under this Section may not elect to proceed under the |
| 11 | | Retirement Systems Reciprocal Act with respect to service under |
| 12 | | this Article. |
| 13 | | (c) A person's creditable service under this Article shall |
| 14 | | be terminated upon the person's receipt of an accelerated |
| 15 | | pension benefit payment under this Section, and no other |
| 16 | | benefit shall be paid under this Article based on the |
| 17 | | terminated creditable service, including any retirement, |
| 18 | | survivor, or other benefit; except that to the extent that |
| 19 | | participation, benefits, or premiums under the State Employees |
| 20 | | Group Insurance Act of 1971 are based on the amount of service |
| 21 | | credit, the terminated service credit shall be used for that |
| 22 | | purpose. |
| 23 | | (d) If a person who has received an accelerated pension |
| 24 | | benefit payment under this Section returns to active service |
| 25 | | under this Article, then: |
| 26 | | (1) Any benefits under the System earned as a result of |
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| 1 | | that return to active service shall be based solely on the |
| 2 | | person's creditable service arising from the return to |
| 3 | | active service. |
| 4 | | (2) The accelerated pension benefit payment may not be |
| 5 | | repaid to the System, and the terminated creditable service |
| 6 | | may not under any circumstances be reinstated. |
| 7 | | (e) As a condition of receiving an accelerated pension |
| 8 | | benefit payment, the accelerated pension benefit payment must |
| 9 | | be transferred into a tax qualified retirement plan or account. |
| 10 | | The accelerated pension benefit payment under this Section may |
| 11 | | be subject to withholding or payment of applicable taxes, but |
| 12 | | to the extent permitted by federal law, a person who receives |
| 13 | | an accelerated pension benefit payment under this Section must |
| 14 | | direct the System to pay all of that payment as a rollover into |
| 15 | | another retirement plan or account qualified under the Internal |
| 16 | | Revenue Code of 1986, as amended. |
| 17 | | (f) Upon receipt of a member's irrevocable election to |
| 18 | | receive an accelerated pension benefit payment under this |
| 19 | | Section, the System shall submit a voucher to the Comptroller |
| 20 | | for payment of the member's accelerated pension benefit |
| 21 | | payment. The Comptroller shall transfer the amount of the |
| 22 | | voucher from the State Pension Obligation
Acceleration Bond |
| 23 | | Fund to the System, and the System shall transfer the amount |
| 24 | | into the member's eligible retirement plan or qualified |
| 25 | | account. |
| 26 | | (g) The Board shall adopt any rules, including emergency |
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| 1 | | rules, necessary to implement this Section. |
| 2 | | (h) No provision of this Section shall be interpreted in a |
| 3 | | way that would cause the applicable System to cease to be a |
| 4 | | qualified plan under the Internal Revenue Code of 1986.
|
| 5 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
| 6 | | (40 ILCS 5/14-147.6) |
| 7 | | Sec. 14-147.6. Accelerated pension benefit payment for a |
| 8 | | reduction in annual retirement annuity and survivor's annuity |
| 9 | | increases. |
| 10 | | (a) As used in this Section: |
| 11 | | "Accelerated pension benefit payment" means a lump sum |
| 12 | | payment equal to 70% of the difference of the present value of |
| 13 | | the automatic annual increases to a Tier 1 member's retirement |
| 14 | | annuity and survivor's annuity using the formula applicable to |
| 15 | | the Tier 1 member and the present value of the automatic annual |
| 16 | | increases to the Tier 1 member's retirement annuity using the |
| 17 | | formula provided under subsection (b-5) and survivor's annuity |
| 18 | | using the formula provided under subsection (b-6). |
| 19 | | "Eligible person" means a person who: |
| 20 | | (1) is a Tier 1 member; |
| 21 | | (2) has submitted an application for a retirement |
| 22 | | annuity under this Article; |
| 23 | | (3) meets the age and service requirements for |
| 24 | | receiving a retirement annuity under this Article; |
| 25 | | (4) has not received any retirement annuity under this |
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| 1 | | Article; and |
| 2 | | (5) has not made the election under Section 14-147.5. |
| 3 | | (b) As soon as practical after June 4, 2018 (the effective |
| 4 | | date of Public Act 100-587) this amendatory Act of the 100th |
| 5 | | General Assembly and until June 30, 2024 2021, the System shall |
| 6 | | implement an accelerated pension benefit payment option for |
| 7 | | eligible persons. Upon the request of an eligible person, the |
| 8 | | System shall calculate, using actuarial tables and other |
| 9 | | assumptions adopted by the Board, an accelerated pension |
| 10 | | benefit payment amount and shall offer that eligible person the |
| 11 | | opportunity to irrevocably elect to have his or her automatic |
| 12 | | annual increases in retirement annuity calculated in |
| 13 | | accordance with the formula provided under subsection (b-5) and |
| 14 | | any increases in survivor's annuity payable to his or her |
| 15 | | survivor's annuity beneficiary calculated in accordance with |
| 16 | | the formula provided under subsection (b-6) in exchange for the |
| 17 | | accelerated pension benefit payment. The election under this |
| 18 | | subsection must be made before the eligible person receives the |
| 19 | | first payment of a retirement annuity otherwise payable under |
| 20 | | this Article. |
| 21 | | (b-5) Notwithstanding any other provision of law, the |
| 22 | | retirement annuity of a person who made the election under |
| 23 | | subsection (b) shall be subject to annual increases on the |
| 24 | | January 1 occurring either on or after the attainment of age 67 |
| 25 | | or the first anniversary of the annuity start date, whichever |
| 26 | | is later. Each annual increase shall be calculated at 1.5% of |
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| 1 | | the originally granted retirement annuity. |
| 2 | | (b-6) Notwithstanding any other provision of law, a |
| 3 | | survivor's annuity payable to a survivor's annuity beneficiary |
| 4 | | of a person who made the election under subsection (b) shall be |
| 5 | | subject to annual increases on the January 1 occurring on or |
| 6 | | after the first anniversary of the commencement of the annuity. |
| 7 | | Each annual increase shall be calculated at 1.5% of the |
| 8 | | originally granted survivor's annuity. |
| 9 | | (c) If a person who has received an accelerated pension |
| 10 | | benefit payment returns to active service under this Article, |
| 11 | | then: |
| 12 | | (1) the calculation of any future automatic annual |
| 13 | | increase in retirement annuity shall be calculated in |
| 14 | | accordance with the formula provided under subsection |
| 15 | | (b-5); and |
| 16 | | (2) the accelerated pension benefit payment may not be |
| 17 | | repaid to the System. |
| 18 | | (d) As a condition of receiving an accelerated pension |
| 19 | | benefit payment, the accelerated pension benefit payment must |
| 20 | | be transferred into a tax qualified retirement plan or account. |
| 21 | | The accelerated pension benefit payment under this Section may |
| 22 | | be subject to withholding or payment of applicable taxes, but |
| 23 | | to the extent permitted by federal law, a person who receives |
| 24 | | an accelerated pension benefit payment under this Section must |
| 25 | | direct the System to pay all of that payment as a rollover into |
| 26 | | another retirement plan or account qualified under the Internal |
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| 1 | | Revenue Code of 1986, as amended. |
| 2 | | (d-5) Upon receipt of a member's irrevocable election to |
| 3 | | receive an accelerated pension benefit payment under this |
| 4 | | Section, the System shall submit a voucher to the Comptroller |
| 5 | | for payment of the member's accelerated pension benefit |
| 6 | | payment. The Comptroller shall transfer the amount of the |
| 7 | | voucher to the System, and the System shall transfer the amount |
| 8 | | into a member's eligible retirement plan or qualified account. |
| 9 | | (e) The Board shall adopt any rules, including emergency |
| 10 | | rules, necessary to implement this Section. |
| 11 | | (f) No provision of this Section shall be interpreted in a |
| 12 | | way that would cause the applicable System to cease to be a |
| 13 | | qualified plan under the Internal Revenue Code of 1986.
|
| 14 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
| 15 | | (40 ILCS 5/14-152.1) |
| 16 | | Sec. 14-152.1. Application and expiration of new benefit |
| 17 | | increases. |
| 18 | | (a) As used in this Section, "new benefit increase" means |
| 19 | | an increase in the amount of any benefit provided under this |
| 20 | | Article, or an expansion of the conditions of eligibility for |
| 21 | | any benefit under this Article, that results from an amendment |
| 22 | | to this Code that takes effect after June 1, 2005 (the |
| 23 | | effective date of Public Act 94-4). "New benefit increase", |
| 24 | | however, does not include any benefit increase resulting from |
| 25 | | the changes made to Article 1 or this Article by Public Act |
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| 1 | | 96-37, Public Act 100-23, Public Act 100-587, Public Act |
| 2 | | 100-611, or this amendatory Act of the 101st General Assembly |
| 3 | | or this amendatory Act of the 100th General Assembly.
|
| 4 | | (b) Notwithstanding any other provision of this Code or any |
| 5 | | subsequent amendment to this Code, every new benefit increase |
| 6 | | is subject to this Section and shall be deemed to be granted |
| 7 | | only in conformance with and contingent upon compliance with |
| 8 | | the provisions of this Section.
|
| 9 | | (c) The Public Act enacting a new benefit increase must |
| 10 | | identify and provide for payment to the System of additional |
| 11 | | funding at least sufficient to fund the resulting annual |
| 12 | | increase in cost to the System as it accrues. |
| 13 | | Every new benefit increase is contingent upon the General |
| 14 | | Assembly providing the additional funding required under this |
| 15 | | subsection. The Commission on Government Forecasting and |
| 16 | | Accountability shall analyze whether adequate additional |
| 17 | | funding has been provided for the new benefit increase and |
| 18 | | shall report its analysis to the Public Pension Division of the |
| 19 | | Department of Insurance. A new benefit increase created by a |
| 20 | | Public Act that does not include the additional funding |
| 21 | | required under this subsection is null and void. If the Public |
| 22 | | Pension Division determines that the additional funding |
| 23 | | provided for a new benefit increase under this subsection is or |
| 24 | | has become inadequate, it may so certify to the Governor and |
| 25 | | the State Comptroller and, in the absence of corrective action |
| 26 | | by the General Assembly, the new benefit increase shall expire |
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| 1 | | at the end of the fiscal year in which the certification is |
| 2 | | made.
|
| 3 | | (d) Every new benefit increase shall expire 5 years after |
| 4 | | its effective date or on such earlier date as may be specified |
| 5 | | in the language enacting the new benefit increase or provided |
| 6 | | under subsection (c). This does not prevent the General |
| 7 | | Assembly from extending or re-creating a new benefit increase |
| 8 | | by law. |
| 9 | | (e) Except as otherwise provided in the language creating |
| 10 | | the new benefit increase, a new benefit increase that expires |
| 11 | | under this Section continues to apply to persons who applied |
| 12 | | and qualified for the affected benefit while the new benefit |
| 13 | | increase was in effect and to the affected beneficiaries and |
| 14 | | alternate payees of such persons, but does not apply to any |
| 15 | | other person, including without limitation a person who |
| 16 | | continues in service after the expiration date and did not |
| 17 | | apply and qualify for the affected benefit while the new |
| 18 | | benefit increase was in effect.
|
| 19 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 20 | | 100-611, eff. 7-20-18; revised 7-25-18.)
|
| 21 | | (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
|
| 22 | | Sec. 15-155. Employer contributions.
|
| 23 | | (a) The State of Illinois shall make contributions by |
| 24 | | appropriations of
amounts which, together with the other |
| 25 | | employer contributions from trust,
federal, and other funds, |
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| 1 | | employee contributions, income from investments,
and other |
| 2 | | income of this System, will be sufficient to meet the cost of
|
| 3 | | maintaining and administering the System on a 90% funded basis |
| 4 | | in accordance
with actuarial recommendations.
|
| 5 | | The Board shall determine the amount of State contributions |
| 6 | | required for
each fiscal year on the basis of the actuarial |
| 7 | | tables and other assumptions
adopted by the Board and the |
| 8 | | recommendations of the actuary, using the formula
in subsection |
| 9 | | (a-1).
|
| 10 | | (a-1) For State fiscal years 2012 through 2045, the minimum |
| 11 | | contribution
to the System to be made by the State for each |
| 12 | | fiscal year shall be an amount
determined by the System to be |
| 13 | | sufficient to bring the total assets of the
System up to 90% of |
| 14 | | the total actuarial liabilities of the System by the end of
|
| 15 | | State fiscal year 2045. In making these determinations, the |
| 16 | | required State
contribution shall be calculated each year as a |
| 17 | | level percentage of payroll
over the years remaining to and |
| 18 | | including fiscal year 2045 and shall be
determined under the |
| 19 | | projected unit credit actuarial cost method.
|
| 20 | | For each of State fiscal years 2018, 2019, and 2020, the |
| 21 | | State shall make an additional contribution to the System equal |
| 22 | | to 2% of the total payroll of each employee who is deemed to |
| 23 | | have elected the benefits under Section 1-161 or who has made |
| 24 | | the election under subsection (c) of Section 1-161. |
| 25 | | A change in an actuarial or investment assumption that |
| 26 | | increases or
decreases the required State contribution and |
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| 1 | | first
applies in State fiscal year 2018 or thereafter shall be
|
| 2 | | implemented in equal annual amounts over a 5-year period
|
| 3 | | beginning in the State fiscal year in which the actuarial
|
| 4 | | change first applies to the required State contribution. |
| 5 | | A change in an actuarial or investment assumption that |
| 6 | | increases or
decreases the required State contribution and |
| 7 | | first
applied to the State contribution in fiscal year 2014, |
| 8 | | 2015, 2016, or 2017 shall be
implemented: |
| 9 | | (i) as already applied in State fiscal years before |
| 10 | | 2018; and |
| 11 | | (ii) in the portion of the 5-year period beginning in |
| 12 | | the State fiscal year in which the actuarial
change first |
| 13 | | applied that occurs in State fiscal year 2018 or |
| 14 | | thereafter, by calculating the change in equal annual |
| 15 | | amounts over that 5-year period and then implementing it at |
| 16 | | the resulting annual rate in each of the remaining fiscal |
| 17 | | years in that 5-year period. |
| 18 | | For State fiscal years 1996 through 2005, the State |
| 19 | | contribution to
the System, as a percentage of the applicable |
| 20 | | employee payroll, shall be
increased in equal annual increments |
| 21 | | so that by State fiscal year 2011, the
State is contributing at |
| 22 | | the rate required under this Section.
|
| 23 | | Notwithstanding any other provision of this Article, the |
| 24 | | total required State
contribution for State fiscal year 2006 is |
| 25 | | $166,641,900.
|
| 26 | | Notwithstanding any other provision of this Article, the |
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| 1 | | total required State
contribution for State fiscal year 2007 is |
| 2 | | $252,064,100.
|
| 3 | | For each of State fiscal years 2008 through 2009, the State |
| 4 | | contribution to
the System, as a percentage of the applicable |
| 5 | | employee payroll, shall be
increased in equal annual increments |
| 6 | | from the required State contribution for State fiscal year |
| 7 | | 2007, so that by State fiscal year 2011, the
State is |
| 8 | | contributing at the rate otherwise required under this Section.
|
| 9 | | Notwithstanding any other provision of this Article, the |
| 10 | | total required State contribution for State fiscal year 2010 is |
| 11 | | $702,514,000 and shall be made from the State Pensions Fund and |
| 12 | | proceeds of bonds sold in fiscal year 2010 pursuant to Section |
| 13 | | 7.2 of the General Obligation Bond Act, less (i) the pro rata |
| 14 | | share of bond sale expenses determined by the System's share of |
| 15 | | total bond proceeds, (ii) any amounts received from the General |
| 16 | | Revenue Fund in fiscal year 2010, (iii) any reduction in bond |
| 17 | | proceeds due to the issuance of discounted bonds, if |
| 18 | | applicable. |
| 19 | | Notwithstanding any other provision of this Article, the
|
| 20 | | total required State contribution for State fiscal year 2011 is
|
| 21 | | the amount recertified by the System on or before April 1, 2011 |
| 22 | | pursuant to Section 15-165 and shall be made from the State |
| 23 | | Pensions Fund and
proceeds of bonds sold in fiscal year 2011 |
| 24 | | pursuant to Section
7.2 of the General Obligation Bond Act, |
| 25 | | less (i) the pro rata
share of bond sale expenses determined by |
| 26 | | the System's share of
total bond proceeds, (ii) any amounts |
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| 1 | | received from the General
Revenue Fund in fiscal year 2011, and |
| 2 | | (iii) any reduction in bond
proceeds due to the issuance of |
| 3 | | discounted bonds, if
applicable. |
| 4 | | Beginning in State fiscal year 2046, the minimum State |
| 5 | | contribution for
each fiscal year shall be the amount needed to |
| 6 | | maintain the total assets of
the System at 90% of the total |
| 7 | | actuarial liabilities of the System.
|
| 8 | | Amounts received by the System pursuant to Section 25 of |
| 9 | | the Budget Stabilization Act or Section 8.12 of the State |
| 10 | | Finance Act in any fiscal year do not reduce and do not |
| 11 | | constitute payment of any portion of the minimum State |
| 12 | | contribution required under this Article in that fiscal year. |
| 13 | | Such amounts shall not reduce, and shall not be included in the |
| 14 | | calculation of, the required State contributions under this |
| 15 | | Article in any future year until the System has reached a |
| 16 | | funding ratio of at least 90%. A reference in this Article to |
| 17 | | the "required State contribution" or any substantially similar |
| 18 | | term does not include or apply to any amounts payable to the |
| 19 | | System under Section 25 of the Budget Stabilization Act. |
| 20 | | Notwithstanding any other provision of this Section, the |
| 21 | | required State
contribution for State fiscal year 2005 and for |
| 22 | | fiscal year 2008 and each fiscal year thereafter, as
calculated |
| 23 | | under this Section and
certified under Section 15-165, shall |
| 24 | | not exceed an amount equal to (i) the
amount of the required |
| 25 | | State contribution that would have been calculated under
this |
| 26 | | Section for that fiscal year if the System had not received any |
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| 1 | | payments
under subsection (d) of Section 7.2 of the General |
| 2 | | Obligation Bond Act, minus
(ii) the portion of the State's |
| 3 | | total debt service payments for that fiscal
year on the bonds |
| 4 | | issued in fiscal year 2003 for the purposes of that Section |
| 5 | | 7.2, as determined
and certified by the Comptroller, that is |
| 6 | | the same as the System's portion of
the total moneys |
| 7 | | distributed under subsection (d) of Section 7.2 of the General
|
| 8 | | Obligation Bond Act. In determining this maximum for State |
| 9 | | fiscal years 2008 through 2010, however, the amount referred to |
| 10 | | in item (i) shall be increased, as a percentage of the |
| 11 | | applicable employee payroll, in equal increments calculated |
| 12 | | from the sum of the required State contribution for State |
| 13 | | fiscal year 2007 plus the applicable portion of the State's |
| 14 | | total debt service payments for fiscal year 2007 on the bonds |
| 15 | | issued in fiscal year 2003 for the purposes of Section 7.2 of |
| 16 | | the General
Obligation Bond Act, so that, by State fiscal year |
| 17 | | 2011, the
State is contributing at the rate otherwise required |
| 18 | | under this Section.
|
| 19 | | (a-2) Beginning in fiscal year 2018, each employer under |
| 20 | | this Article shall pay to the System a required contribution |
| 21 | | determined as a percentage of projected payroll and sufficient |
| 22 | | to produce an annual amount equal to: |
| 23 | | (i) for each of fiscal years 2018, 2019, and 2020, the |
| 24 | | defined benefit normal cost of the defined benefit plan, |
| 25 | | less the employee contribution, for each employee of that |
| 26 | | employer who has elected or who is deemed to have elected |
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| 1 | | the benefits under Section 1-161 or who has made the |
| 2 | | election under subsection (c) of Section 1-161; for fiscal |
| 3 | | year 2021 and each fiscal year thereafter, the defined |
| 4 | | benefit normal cost of the defined benefit plan, less the |
| 5 | | employee contribution, plus 2%, for each employee of that |
| 6 | | employer who has elected or who is deemed to have elected |
| 7 | | the benefits under Section 1-161 or who has made the |
| 8 | | election under subsection (c) of Section 1-161; plus |
| 9 | | (ii) the amount required for that fiscal year to |
| 10 | | amortize any unfunded actuarial accrued liability |
| 11 | | associated with the present value of liabilities |
| 12 | | attributable to the employer's account under Section |
| 13 | | 15-155.2, determined
as a level percentage of payroll over |
| 14 | | a 30-year rolling amortization period. |
| 15 | | In determining contributions required under item (i) of |
| 16 | | this subsection, the System shall determine an aggregate rate |
| 17 | | for all employers, expressed as a percentage of projected |
| 18 | | payroll. |
| 19 | | In determining the contributions required under item (ii) |
| 20 | | of this subsection, the amount shall be computed by the System |
| 21 | | on the basis of the actuarial assumptions and tables used in |
| 22 | | the most recent actuarial valuation of the System that is |
| 23 | | available at the time of the computation. |
| 24 | | The contributions required under this subsection (a-2) |
| 25 | | shall be paid by an employer concurrently with that employer's |
| 26 | | payroll payment period. The State, as the actual employer of an |
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| 1 | | employee, shall make the required contributions under this |
| 2 | | subsection. |
| 3 | | As used in this subsection, "academic year" means the |
| 4 | | 12-month period beginning September 1. |
| 5 | | (b) If an employee is paid from trust or federal funds, the |
| 6 | | employer
shall pay to the Board contributions from those funds |
| 7 | | which are
sufficient to cover the accruing normal costs on |
| 8 | | behalf of the employee.
However, universities having employees |
| 9 | | who are compensated out of local
auxiliary funds, income funds, |
| 10 | | or service enterprise funds are not required
to pay such |
| 11 | | contributions on behalf of those employees. The local auxiliary
|
| 12 | | funds, income funds, and service enterprise funds of |
| 13 | | universities shall not be
considered trust funds for the |
| 14 | | purpose of this Article, but funds of alumni
associations, |
| 15 | | foundations, and athletic associations which are affiliated |
| 16 | | with
the universities included as employers under this Article |
| 17 | | and other employers
which do not receive State appropriations |
| 18 | | are considered to be trust funds for
the purpose of this |
| 19 | | Article.
|
| 20 | | (b-1) The City of Urbana and the City of Champaign shall |
| 21 | | each make
employer contributions to this System for their |
| 22 | | respective firefighter
employees who participate in this |
| 23 | | System pursuant to subsection (h) of Section
15-107. The rate |
| 24 | | of contributions to be made by those municipalities shall
be |
| 25 | | determined annually by the Board on the basis of the actuarial |
| 26 | | assumptions
adopted by the Board and the recommendations of the |
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| 1 | | actuary, and shall be
expressed as a percentage of salary for |
| 2 | | each such employee. The Board shall
certify the rate to the |
| 3 | | affected municipalities as soon as may be practical.
The |
| 4 | | employer contributions required under this subsection shall be |
| 5 | | remitted by
the municipality to the System at the same time and |
| 6 | | in the same manner as
employee contributions.
|
| 7 | | (c) Through State fiscal year 1995: The total employer |
| 8 | | contribution shall
be apportioned among the various funds of |
| 9 | | the State and other employers,
whether trust, federal, or other |
| 10 | | funds, in accordance with actuarial procedures
approved by the |
| 11 | | Board. State of Illinois contributions for employers receiving
|
| 12 | | State appropriations for personal services shall be payable |
| 13 | | from appropriations
made to the employers or to the System. The |
| 14 | | contributions for Class I
community colleges covering earnings |
| 15 | | other than those paid from trust and
federal funds, shall be |
| 16 | | payable solely from appropriations to the Illinois
Community |
| 17 | | College Board or the System for employer contributions.
|
| 18 | | (d) Beginning in State fiscal year 1996, the required State |
| 19 | | contributions
to the System shall be appropriated directly to |
| 20 | | the System and shall be payable
through vouchers issued in |
| 21 | | accordance with subsection (c) of Section 15-165, except as |
| 22 | | provided in subsection (g).
|
| 23 | | (e) The State Comptroller shall draw warrants payable to |
| 24 | | the System upon
proper certification by the System or by the |
| 25 | | employer in accordance with the
appropriation laws and this |
| 26 | | Code.
|
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| 1 | | (f) Normal costs under this Section means liability for
|
| 2 | | pensions and other benefits which accrues to the System because |
| 3 | | of the
credits earned for service rendered by the participants |
| 4 | | during the
fiscal year and expenses of administering the |
| 5 | | System, but shall not
include the principal of or any |
| 6 | | redemption premium or interest on any bonds
issued by the Board |
| 7 | | or any expenses incurred or deposits required in
connection |
| 8 | | therewith.
|
| 9 | | (g) If For academic years beginning on or after June 1, |
| 10 | | 2005 and before July 1, 2018 and for earnings paid to a |
| 11 | | participant under a contract or collective bargaining |
| 12 | | agreement entered into, amended, or renewed before the |
| 13 | | effective date of this amendatory Act of the 100th General |
| 14 | | Assembly, if the amount of a participant's earnings for any |
| 15 | | academic year used to determine the final rate of earnings, |
| 16 | | determined on a full-time equivalent basis, exceeds the amount |
| 17 | | of his or her earnings with the same employer for the previous |
| 18 | | academic year, determined on a full-time equivalent basis, by |
| 19 | | more than 6%, the participant's employer shall pay to the |
| 20 | | System, in addition to all other payments required under this |
| 21 | | Section and in accordance with guidelines established by the |
| 22 | | System, the present value of the increase in benefits resulting |
| 23 | | from the portion of the increase in earnings that is in excess |
| 24 | | of 6%. This present value shall be computed by the System on |
| 25 | | the basis of the actuarial assumptions and tables used in the |
| 26 | | most recent actuarial valuation of the System that is available |
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| 1 | | at the time of the computation. The System may require the |
| 2 | | employer to provide any pertinent information or |
| 3 | | documentation. |
| 4 | | Whenever it determines that a payment is or may be required |
| 5 | | under this subsection (g), the System shall calculate the |
| 6 | | amount of the payment and bill the employer for that amount. |
| 7 | | The bill shall specify the calculations used to determine the |
| 8 | | amount due. If the employer disputes the amount of the bill, it |
| 9 | | may, within 30 days after receipt of the bill, apply to the |
| 10 | | System in writing for a recalculation. The application must |
| 11 | | specify in detail the grounds of the dispute and, if the |
| 12 | | employer asserts that the calculation is subject to subsection |
| 13 | | (h) or (i) of this Section or that subsection (g-1) applies, |
| 14 | | must include an affidavit setting forth and attesting to all |
| 15 | | facts within the employer's knowledge that are pertinent to the |
| 16 | | applicability of that subsection. Upon receiving a timely |
| 17 | | application for recalculation, the System shall review the |
| 18 | | application and, if appropriate, recalculate the amount due.
|
| 19 | | The employer contributions required under this subsection |
| 20 | | (g) may be paid in the form of a lump sum within 90 days after |
| 21 | | receipt of the bill. If the employer contributions are not paid |
| 22 | | within 90 days after receipt of the bill, then interest will be |
| 23 | | charged at a rate equal to the System's annual actuarially |
| 24 | | assumed rate of return on investment compounded annually from |
| 25 | | the 91st day after receipt of the bill. Payments must be |
| 26 | | concluded within 3 years after the employer's receipt of the |
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| 1 | | bill. |
| 2 | | When assessing payment for any amount due under this |
| 3 | | subsection (g), the System shall include earnings, to the |
| 4 | | extent not established by a participant under Section 15-113.11 |
| 5 | | or 15-113.12, that would have been paid to the participant had |
| 6 | | the participant not taken (i) periods of voluntary or |
| 7 | | involuntary furlough occurring on or after July 1, 2015 and on |
| 8 | | or before June 30, 2017 or (ii) periods of voluntary pay |
| 9 | | reduction in lieu of furlough occurring on or after July 1, |
| 10 | | 2015 and on or before June 30, 2017. Determining earnings that |
| 11 | | would have been paid to a participant had the participant not |
| 12 | | taken periods of voluntary or involuntary furlough or periods |
| 13 | | of voluntary pay reduction shall be the responsibility of the |
| 14 | | employer, and shall be reported in a manner prescribed by the |
| 15 | | System. |
| 16 | | This subsection (g) does not apply to (1) Tier 2 hybrid |
| 17 | | plan members and (2) Tier 2 defined benefit members who first |
| 18 | | participate under this Article on or after the implementation |
| 19 | | date of the Optional Hybrid Plan. |
| 20 | | (g-1) (Blank). For academic years beginning on or after |
| 21 | | July 1, 2018 and for earnings paid to a participant under a |
| 22 | | contract or collective bargaining agreement entered into, |
| 23 | | amended, or renewed on or after the effective date of this |
| 24 | | amendatory Act of the 100th General Assembly, if the amount of |
| 25 | | a participant's earnings for any academic year used to |
| 26 | | determine the final rate of earnings, determined on a full-time |
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| 1 | | equivalent basis, exceeds the amount of his or her earnings |
| 2 | | with the same employer for the previous academic year, |
| 3 | | determined on a full-time equivalent basis, by more than 3%, |
| 4 | | then the participant's employer shall pay to the System, in |
| 5 | | addition to all other payments required under this Section and |
| 6 | | in accordance with guidelines established by the System, the |
| 7 | | present value of the increase in benefits resulting from the |
| 8 | | portion of the increase in earnings that is in excess of 3%. |
| 9 | | This present value shall be computed by the System on the basis |
| 10 | | of the actuarial assumptions and tables used in the most recent |
| 11 | | actuarial valuation of the System that is available at the time |
| 12 | | of the computation. The System may require the employer to |
| 13 | | provide any pertinent information or documentation. |
| 14 | | Whenever it determines that a payment is or may be required |
| 15 | | under this subsection (g-1), the System shall calculate the |
| 16 | | amount of the payment and bill the employer for that amount. |
| 17 | | The bill shall specify the calculations used to determine the |
| 18 | | amount due. If the employer disputes the amount of the bill, it |
| 19 | | may, within 30 days after receipt of the bill, apply to the |
| 20 | | System in writing for a recalculation. The application must |
| 21 | | specify in detail the grounds of the dispute and, if the |
| 22 | | employer asserts that subsection (g) of this Section applies, |
| 23 | | must include an affidavit setting forth and attesting to all |
| 24 | | facts within the employer's knowledge that are pertinent to the |
| 25 | | applicability of subsection (g). Upon receiving a timely |
| 26 | | application for recalculation, the System shall review the |
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| 1 | | application and, if appropriate, recalculate the amount due. |
| 2 | | The employer contributions required under this subsection |
| 3 | | (g-1) may be paid in the form of a lump sum within 90 days after |
| 4 | | receipt of the bill. If the employer contributions are not paid |
| 5 | | within 90 days after receipt of the bill, then interest shall |
| 6 | | be charged at a rate equal to the System's annual actuarially |
| 7 | | assumed rate of return on investment compounded annually from |
| 8 | | the 91st day after receipt of the bill. Payments must be |
| 9 | | concluded within 3 years after the employer's receipt of the |
| 10 | | bill. |
| 11 | | This subsection (g-1) does not apply to (1) Tier 2 hybrid |
| 12 | | plan members and (2) Tier 2 defined benefit members who first |
| 13 | | participate under this Article on or after the implementation |
| 14 | | date of the Optional Hybrid Plan. |
| 15 | | (h) This subsection (h) applies only to payments made or |
| 16 | | salary increases given on or after June 1, 2005 but before July |
| 17 | | 1, 2011. The changes made by Public Act 94-1057 shall not |
| 18 | | require the System to refund any payments received before July |
| 19 | | 31, 2006 (the effective date of Public Act 94-1057). |
| 20 | | When assessing payment for any amount due under subsection |
| 21 | | (g), the System shall exclude earnings increases paid to |
| 22 | | participants under contracts or collective bargaining |
| 23 | | agreements entered into, amended, or renewed before June 1, |
| 24 | | 2005.
|
| 25 | | When assessing payment for any amount due under subsection |
| 26 | | (g), the System shall exclude earnings increases paid to a |
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| 1 | | participant at a time when the participant is 10 or more years |
| 2 | | from retirement eligibility under Section 15-135.
|
| 3 | | When assessing payment for any amount due under subsection |
| 4 | | (g), the System shall exclude earnings increases resulting from |
| 5 | | overload work, including a contract for summer teaching, or |
| 6 | | overtime when the employer has certified to the System, and the |
| 7 | | System has approved the certification, that: (i) in the case of |
| 8 | | overloads (A) the overload work is for the sole purpose of |
| 9 | | academic instruction in excess of the standard number of |
| 10 | | instruction hours for a full-time employee occurring during the |
| 11 | | academic year that the overload is paid and (B) the earnings |
| 12 | | increases are equal to or less than the rate of pay for |
| 13 | | academic instruction computed using the participant's current |
| 14 | | salary rate and work schedule; and (ii) in the case of |
| 15 | | overtime, the overtime was necessary for the educational |
| 16 | | mission. |
| 17 | | When assessing payment for any amount due under subsection |
| 18 | | (g), the System shall exclude any earnings increase resulting |
| 19 | | from (i) a promotion for which the employee moves from one |
| 20 | | classification to a higher classification under the State |
| 21 | | Universities Civil Service System, (ii) a promotion in academic |
| 22 | | rank for a tenured or tenure-track faculty position, or (iii) a |
| 23 | | promotion that the Illinois Community College Board has |
| 24 | | recommended in accordance with subsection (k) of this Section. |
| 25 | | These earnings increases shall be excluded only if the |
| 26 | | promotion is to a position that has existed and been filled by |
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| 1 | | a member for no less than one complete academic year and the |
| 2 | | earnings increase as a result of the promotion is an increase |
| 3 | | that results in an amount no greater than the average salary |
| 4 | | paid for other similar positions. |
| 5 | | (i) When assessing payment for any amount due under |
| 6 | | subsection (g), the System shall exclude any salary increase |
| 7 | | described in subsection (h) of this Section given on or after |
| 8 | | July 1, 2011 but before July 1, 2014 under a contract or |
| 9 | | collective bargaining agreement entered into, amended, or |
| 10 | | renewed on or after June 1, 2005 but before July 1, 2011. |
| 11 | | Notwithstanding any other provision of this Section, any |
| 12 | | payments made or salary increases given after June 30, 2014 |
| 13 | | shall be used in assessing payment for any amount due under |
| 14 | | subsection (g) of this Section.
|
| 15 | | (j) The System shall prepare a report and file copies of |
| 16 | | the report with the Governor and the General Assembly by |
| 17 | | January 1, 2007 that contains all of the following information: |
| 18 | | (1) The number of recalculations required by the |
| 19 | | changes made to this Section by Public Act 94-1057 for each |
| 20 | | employer. |
| 21 | | (2) The dollar amount by which each employer's |
| 22 | | contribution to the System was changed due to |
| 23 | | recalculations required by Public Act 94-1057. |
| 24 | | (3) The total amount the System received from each |
| 25 | | employer as a result of the changes made to this Section by |
| 26 | | Public Act 94-4. |
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| 1 | | (4) The increase in the required State contribution |
| 2 | | resulting from the changes made to this Section by Public |
| 3 | | Act 94-1057. |
| 4 | | (j-5) For State fiscal years beginning on or after July 1, |
| 5 | | 2017, if the amount of a participant's earnings for any State |
| 6 | | fiscal year exceeds the amount of the salary set by law for the |
| 7 | | Governor that is in effect on July 1 of that fiscal year, the |
| 8 | | participant's employer shall pay to the System, in addition to |
| 9 | | all other payments required under this Section and in |
| 10 | | accordance with guidelines established by the System, an amount |
| 11 | | determined by the System to be equal to the employer normal |
| 12 | | cost, as established by the System and expressed as a total |
| 13 | | percentage of payroll, multiplied by the amount of earnings in |
| 14 | | excess of the amount of the salary set by law for the Governor. |
| 15 | | This amount shall be computed by the System on the basis of the |
| 16 | | actuarial assumptions and tables used in the most recent |
| 17 | | actuarial valuation of the System that is available at the time |
| 18 | | of the computation. The System may require the employer to |
| 19 | | provide any pertinent information or documentation. |
| 20 | | Whenever it determines that a payment is or may be required |
| 21 | | under this subsection, the System shall calculate the amount of |
| 22 | | the payment and bill the employer for that amount. The bill |
| 23 | | shall specify the calculation used to determine the amount due. |
| 24 | | If the employer disputes the amount of the bill, it may, within |
| 25 | | 30 days after receipt of the bill, apply to the System in |
| 26 | | writing for a recalculation. The application must specify in |
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| 1 | | detail the grounds of the dispute. Upon receiving a timely |
| 2 | | application for recalculation, the System shall review the |
| 3 | | application and, if appropriate, recalculate the amount due. |
| 4 | | The employer contributions required under this subsection |
| 5 | | may be paid in the form of a lump sum within 90 days after |
| 6 | | issuance of the bill. If the employer contributions are not |
| 7 | | paid within 90 days after issuance of the bill, then interest |
| 8 | | will be charged at a rate equal to the System's annual |
| 9 | | actuarially assumed rate of return on investment compounded |
| 10 | | annually from the 91st day after issuance of the bill. All |
| 11 | | payments must be received within 3 years after issuance of the |
| 12 | | bill. If the employer fails to make complete payment, including |
| 13 | | applicable interest, within 3 years, then the System may, after |
| 14 | | giving notice to the employer, certify the delinquent amount to |
| 15 | | the State Comptroller, and the Comptroller shall thereupon |
| 16 | | deduct the certified delinquent amount from State funds payable |
| 17 | | to the employer and pay them instead to the System. |
| 18 | | This subsection (j-5) does not apply to a participant's |
| 19 | | earnings to the extent an employer pays the employer normal |
| 20 | | cost of such earnings. |
| 21 | | The changes made to this subsection (j-5) by Public Act |
| 22 | | 100-624 this amendatory Act of the 100th General Assembly are |
| 23 | | intended to apply retroactively to July 6, 2017 (the effective |
| 24 | | date of Public Act 100-23). |
| 25 | | (k) The Illinois Community College Board shall adopt rules |
| 26 | | for recommending lists of promotional positions submitted to |
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| 1 | | the Board by community colleges and for reviewing the |
| 2 | | promotional lists on an annual basis. When recommending |
| 3 | | promotional lists, the Board shall consider the similarity of |
| 4 | | the positions submitted to those positions recognized for State |
| 5 | | universities by the State Universities Civil Service System. |
| 6 | | The Illinois Community College Board shall file a copy of its |
| 7 | | findings with the System. The System shall consider the |
| 8 | | findings of the Illinois Community College Board when making |
| 9 | | determinations under this Section. The System shall not exclude |
| 10 | | any earnings increases resulting from a promotion when the |
| 11 | | promotion was not submitted by a community college. Nothing in |
| 12 | | this subsection (k) shall require any community college to |
| 13 | | submit any information to the Community College Board.
|
| 14 | | (l) For purposes of determining the required State |
| 15 | | contribution to the System, the value of the System's assets |
| 16 | | shall be equal to the actuarial value of the System's assets, |
| 17 | | which shall be calculated as follows: |
| 18 | | As of June 30, 2008, the actuarial value of the System's |
| 19 | | assets shall be equal to the market value of the assets as of |
| 20 | | that date. In determining the actuarial value of the System's |
| 21 | | assets for fiscal years after June 30, 2008, any actuarial |
| 22 | | gains or losses from investment return incurred in a fiscal |
| 23 | | year shall be recognized in equal annual amounts over the |
| 24 | | 5-year period following that fiscal year. |
| 25 | | (m) For purposes of determining the required State |
| 26 | | contribution to the system for a particular year, the actuarial |
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| 1 | | value of assets shall be assumed to earn a rate of return equal |
| 2 | | to the system's actuarially assumed rate of return. |
| 3 | | (Source: P.A. 99-897, eff. 1-1-17; 100-23, eff. 7-6-17; |
| 4 | | 100-587, eff. 6-4-18; 100-624, eff. 7-20-18; revised 7-30-18.)
|
| 5 | | (40 ILCS 5/15-185.5) |
| 6 | | Sec. 15-185.5. Accelerated pension benefit payment in lieu |
| 7 | | of any pension benefit. |
| 8 | | (a) As used in this Section: |
| 9 | | "Eligible person" means a person who: |
| 10 | | (1) has terminated service; |
| 11 | | (2) has accrued sufficient service credit to be |
| 12 | | eligible to receive a retirement annuity under this |
| 13 | | Article; |
| 14 | | (3) has not received any retirement annuity under this |
| 15 | | Article; |
| 16 | | (4) has not made the election under Section 15-185.6; |
| 17 | | and |
| 18 | | (5) is not a participant in the self-managed plan under |
| 19 | | Section 15-158.2. |
| 20 | | "Implementation date" means the earliest date upon which |
| 21 | | the Board authorizes eligible persons to begin irrevocably |
| 22 | | electing the accelerated pension benefit payment option under |
| 23 | | this Section. The Board shall endeavor to make such |
| 24 | | participation available as soon as possible after June 4, 2018 |
| 25 | | (the effective date of Public Act 100-587) this amendatory Act |
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| 1 | | of the 100th General Assembly and shall establish an |
| 2 | | implementation date by Board resolution. |
| 3 | | "Pension benefit" means the benefits under this Article, or |
| 4 | | Article 1 as it relates to those benefits, including any |
| 5 | | anticipated annual increases, that an eligible person is |
| 6 | | entitled to upon attainment of the applicable retirement age. |
| 7 | | "Pension benefit" also includes applicable survivors benefits, |
| 8 | | disability benefits, or disability retirement annuity |
| 9 | | benefits. |
| 10 | | (b) Beginning on the implementation date, the System shall |
| 11 | | offer each eligible person the opportunity to irrevocably elect |
| 12 | | to receive an amount determined by the System to be equal to |
| 13 | | 60% of the present value of his or her pension benefits in lieu |
| 14 | | of receiving any pension benefit. The System shall calculate, |
| 15 | | using actuarial tables and other assumptions adopted by the |
| 16 | | Board, the present value of pension benefits for each eligible |
| 17 | | person upon his or her request in writing to the System. The |
| 18 | | System shall not perform more than one calculation per eligible |
| 19 | | member in a State fiscal year. The offer shall specify the |
| 20 | | dollar amount that the eligible person will receive if he or |
| 21 | | she so elects and shall expire when a subsequent offer is made |
| 22 | | to an eligible person. The System shall make a good faith |
| 23 | | effort to contact every eligible person to notify him or her of |
| 24 | | the election. |
| 25 | | Beginning on the implementation date and until June 30, |
| 26 | | 2024 2021, an eligible person may irrevocably elect to receive |
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| 1 | | an accelerated pension benefit payment in the amount that the |
| 2 | | System offers under this subsection in lieu of receiving any |
| 3 | | pension benefit. A person who elects to receive an accelerated |
| 4 | | pension benefit payment under this Section may not elect to |
| 5 | | proceed under the Retirement Systems Reciprocal Act with |
| 6 | | respect to service under this Article. |
| 7 | | (c) Upon payment of an accelerated pension benefit payment |
| 8 | | under this Section, the person forfeits all accrued rights and |
| 9 | | credits in the System and no other benefit shall be paid under |
| 10 | | this Article based on those forfeited rights and credits, |
| 11 | | including any retirement, survivor, or other benefit; except |
| 12 | | that to the extent that participation, benefits, or premiums |
| 13 | | under the State Employees Group Insurance Act of 1971 are based |
| 14 | | on the amount of service credit, the terminated service credit |
| 15 | | shall be used for that purpose. |
| 16 | | (d) If a person who has received an accelerated pension |
| 17 | | benefit payment under this Section returns to participation |
| 18 | | under this Article, any benefits under the System earned as a |
| 19 | | result of that return to participation shall be based solely on |
| 20 | | the person's credits and creditable service arising from the |
| 21 | | return to participation. Upon return to participation, the |
| 22 | | person shall be considered a new employee subject to all the |
| 23 | | qualifying conditions for participation and eligibility for |
| 24 | | benefits applicable to new employees. |
| 25 | | (d-5) The accelerated pension benefit payment may not be |
| 26 | | repaid to the System, and the forfeited rights and credits may |
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| 1 | | not under any circumstances be reinstated. |
| 2 | | (e) As a condition of receiving an accelerated pension |
| 3 | | benefit payment, the accelerated pension benefit payment must |
| 4 | | be deposited into a tax qualified retirement plan or account |
| 5 | | identified by the eligible person at the time of the election. |
| 6 | | The accelerated pension benefit payment under this Section may |
| 7 | | be subject to withholding or payment of applicable taxes, but |
| 8 | | to the extent permitted by federal law, a person who receives |
| 9 | | an accelerated pension benefit payment under this Section must |
| 10 | | direct the System to pay all of that payment as a rollover into |
| 11 | | another retirement plan or account qualified under the Internal |
| 12 | | Revenue Code of 1986, as amended. |
| 13 | | (f) The System shall submit vouchers to the State |
| 14 | | Comptroller for the payment of accelerated pension benefit |
| 15 | | payments under this Section. The State Comptroller shall pay |
| 16 | | the amounts of the vouchers from the State Pension Obligation |
| 17 | | Acceleration Bond Fund to the System, and the System shall |
| 18 | | deposit the amounts into the applicable tax qualified plans or |
| 19 | | accounts. |
| 20 | | (g) The Board shall adopt any rules, including emergency |
| 21 | | rules, necessary to implement this Section. |
| 22 | | (h) No provision of this Section shall be interpreted in a |
| 23 | | way that would cause the System to cease to be a qualified plan |
| 24 | | under the Internal Revenue Code of 1986.
|
| 25 | | (Source: P.A. 100-587, eff. 6-4-18.)
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| 1 | | (40 ILCS 5/15-185.6) |
| 2 | | Sec. 15-185.6. Accelerated pension benefit payment for a |
| 3 | | reduction in an annual increase to a retirement annuity and an |
| 4 | | annuity benefit payable as a result of death. |
| 5 | | (a) As used in this Section: |
| 6 | | "Accelerated pension benefit payment" means a lump sum |
| 7 | | payment equal to 70% of the difference of: (i) the present |
| 8 | | value of the automatic annual increases to a Tier 1 member's |
| 9 | | retirement annuity, including any increases to any annuity |
| 10 | | benefit payable as a result of his or her death, using the |
| 11 | | formula applicable to the Tier 1 member; and (ii) the present |
| 12 | | value of the automatic annual increases to the Tier 1 member's |
| 13 | | retirement annuity, including any increases to any annuity |
| 14 | | benefit payable as a result of his or her death, using the |
| 15 | | formula provided under subsection (b-5). |
| 16 | | "Eligible person" means a person who: |
| 17 | | (1) is a Tier 1 member; |
| 18 | | (2) has submitted an application for a retirement |
| 19 | | annuity under this Article; |
| 20 | | (3) meets the age and service requirements for |
| 21 | | receiving a retirement annuity under this Article; |
| 22 | | (4) has not received any retirement annuity under this |
| 23 | | Article; |
| 24 | | (5) has not made the election under Section 15-185.5; |
| 25 | | and |
| 26 | | (6) is not a participant in the self-managed plan under |
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| 1 | | Section 15-158.2. |
| 2 | | "Implementation date" means the earliest date upon which |
| 3 | | the Board authorizes eligible persons to begin irrevocably |
| 4 | | electing the accelerated pension benefit payment option under |
| 5 | | this Section. The Board shall endeavor to make such |
| 6 | | participation available as soon as possible after June 4, 2018 |
| 7 | | (the effective date of Public Act 100-587) this amendatory Act |
| 8 | | of the 100th General Assembly and shall establish an |
| 9 | | implementation date by Board resolution. |
| 10 | | (b) Beginning on the implementation date and until June 30, |
| 11 | | 2024 2021, the System shall implement an accelerated pension |
| 12 | | benefit payment option for eligible persons. The System shall |
| 13 | | calculate, using actuarial tables and other assumptions |
| 14 | | adopted by the Board, an accelerated pension benefit payment |
| 15 | | amount for an eligible person upon his or her request in |
| 16 | | writing to the System and shall offer that eligible person the |
| 17 | | opportunity to irrevocably elect to have his or her automatic |
| 18 | | annual increases in retirement annuity and any annuity benefit |
| 19 | | payable as a result of his or her death calculated in |
| 20 | | accordance with the formula provided in subsection (b-5) in |
| 21 | | exchange for the accelerated pension benefit payment. The |
| 22 | | System shall not perform more than one calculation under this |
| 23 | | Section per eligible person in a State fiscal year. The |
| 24 | | election under this subsection must be made before any |
| 25 | | retirement annuity is paid to the eligible person, and the |
| 26 | | eligible survivor, spouse, or contingent annuitant, as |
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| 1 | | applicable, must consent to the election under this subsection. |
| 2 | | (b-5) Notwithstanding any other provision of law, the |
| 3 | | retirement annuity of a person who made the election under |
| 4 | | subsection (b) shall be increased annually beginning on the |
| 5 | | January 1 occurring either on or after the attainment of age 67 |
| 6 | | or the first anniversary of the annuity start date, whichever |
| 7 | | is later, and any annuity benefit payable as a result of his or |
| 8 | | her death shall be increased annually beginning on: (1) the |
| 9 | | January 1 occurring on or after the commencement of the annuity |
| 10 | | if the deceased Tier 1 member died while receiving a retirement |
| 11 | | annuity; or (2) the January 1 occurring after the first |
| 12 | | anniversary of the commencement of the benefit. Each annual |
| 13 | | increase shall be calculated at 1.5% of the originally granted |
| 14 | | retirement annuity or annuity benefit payable as a result of |
| 15 | | the Tier 1 member's death. |
| 16 | | (c) If an annuitant who has received an accelerated pension |
| 17 | | benefit payment returns to participation under this Article, |
| 18 | | the calculation of any future automatic annual increase in |
| 19 | | retirement annuity under subsection (c) of Section 15-139 shall |
| 20 | | be calculated in accordance with the formula provided in |
| 21 | | subsection (b-5). |
| 22 | | (c-5) The accelerated pension benefit payment may not be |
| 23 | | repaid to the System. |
| 24 | | (d) As a condition of receiving an accelerated pension |
| 25 | | benefit payment, the accelerated pension benefit payment must |
| 26 | | be deposited into a tax qualified retirement plan or account |
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| 1 | | identified by the eligible person at the time of election. The |
| 2 | | accelerated pension benefit payment under this Section may be |
| 3 | | subject to withholding or payment of applicable taxes, but to |
| 4 | | the extent permitted by federal law, a person who receives an |
| 5 | | accelerated pension benefit payment under this Section must |
| 6 | | direct the System to pay all of that payment as a rollover into |
| 7 | | another retirement plan or account qualified under the Internal |
| 8 | | Revenue Code of 1986, as amended. |
| 9 | | (d-5) The System shall submit vouchers to the State |
| 10 | | Comptroller for the payment of accelerated pension benefit |
| 11 | | payments under this Section. The State Comptroller shall pay |
| 12 | | the amounts of the vouchers from the State Pension Obligation |
| 13 | | Acceleration Bond Fund to the System, and the System shall |
| 14 | | deposit the amounts into the applicable tax qualified plans or |
| 15 | | accounts. |
| 16 | | (e) The Board shall adopt any rules, including emergency |
| 17 | | rules, necessary to implement this Section. |
| 18 | | (f) No provision of this Section shall be interpreted in a |
| 19 | | way that would cause the System to cease to be a qualified plan |
| 20 | | under the Internal Revenue Code of 1986.
|
| 21 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
| 22 | | (40 ILCS 5/15-198)
|
| 23 | | Sec. 15-198. Application and expiration of new benefit |
| 24 | | increases. |
| 25 | | (a) As used in this Section, "new benefit increase" means |
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| 1 | | an increase in the amount of any benefit provided under this |
| 2 | | Article, or an expansion of the conditions of eligibility for |
| 3 | | any benefit under this Article, that results from an amendment |
| 4 | | to this Code that takes effect after the effective date of this |
| 5 | | amendatory Act of the 94th General Assembly. "New benefit |
| 6 | | increase", however, does not include any benefit increase |
| 7 | | resulting from the changes made to Article 1 or this Article by |
| 8 | | Public Act 100-23, Public Act 100-587, Public Act 100-769, or |
| 9 | | this amendatory Act of the 101st General Assembly or this |
| 10 | | amendatory Act of the 100th General Assembly. |
| 11 | | (b) Notwithstanding any other provision of this Code or any |
| 12 | | subsequent amendment to this Code, every new benefit increase |
| 13 | | is subject to this Section and shall be deemed to be granted |
| 14 | | only in conformance with and contingent upon compliance with |
| 15 | | the provisions of this Section.
|
| 16 | | (c) The Public Act enacting a new benefit increase must |
| 17 | | identify and provide for payment to the System of additional |
| 18 | | funding at least sufficient to fund the resulting annual |
| 19 | | increase in cost to the System as it accrues. |
| 20 | | Every new benefit increase is contingent upon the General |
| 21 | | Assembly providing the additional funding required under this |
| 22 | | subsection. The Commission on Government Forecasting and |
| 23 | | Accountability shall analyze whether adequate additional |
| 24 | | funding has been provided for the new benefit increase and |
| 25 | | shall report its analysis to the Public Pension Division of the |
| 26 | | Department of Insurance. A new benefit increase created by a |
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| 1 | | Public Act that does not include the additional funding |
| 2 | | required under this subsection is null and void. If the Public |
| 3 | | Pension Division determines that the additional funding |
| 4 | | provided for a new benefit increase under this subsection is or |
| 5 | | has become inadequate, it may so certify to the Governor and |
| 6 | | the State Comptroller and, in the absence of corrective action |
| 7 | | by the General Assembly, the new benefit increase shall expire |
| 8 | | at the end of the fiscal year in which the certification is |
| 9 | | made.
|
| 10 | | (d) Every new benefit increase shall expire 5 years after |
| 11 | | its effective date or on such earlier date as may be specified |
| 12 | | in the language enacting the new benefit increase or provided |
| 13 | | under subsection (c). This does not prevent the General |
| 14 | | Assembly from extending or re-creating a new benefit increase |
| 15 | | by law. |
| 16 | | (e) Except as otherwise provided in the language creating |
| 17 | | the new benefit increase, a new benefit increase that expires |
| 18 | | under this Section continues to apply to persons who applied |
| 19 | | and qualified for the affected benefit while the new benefit |
| 20 | | increase was in effect and to the affected beneficiaries and |
| 21 | | alternate payees of such persons, but does not apply to any |
| 22 | | other person, including without limitation a person who |
| 23 | | continues in service after the expiration date and did not |
| 24 | | apply and qualify for the affected benefit while the new |
| 25 | | benefit increase was in effect.
|
| 26 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
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| 1 | | 100-769, eff. 8-10-18; revised 9-26-18.)
|
| 2 | | (40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
|
| 3 | | Sec. 16-158. Contributions by State and other employing |
| 4 | | units.
|
| 5 | | (a) The State shall make contributions to the System by |
| 6 | | means of
appropriations from the Common School Fund and other |
| 7 | | State funds of amounts
which, together with other employer |
| 8 | | contributions, employee contributions,
investment income, and |
| 9 | | other income, will be sufficient to meet the cost of
|
| 10 | | maintaining and administering the System on a 90% funded basis |
| 11 | | in accordance
with actuarial recommendations.
|
| 12 | | The Board shall determine the amount of State contributions |
| 13 | | required for
each fiscal year on the basis of the actuarial |
| 14 | | tables and other assumptions
adopted by the Board and the |
| 15 | | recommendations of the actuary, using the formula
in subsection |
| 16 | | (b-3).
|
| 17 | | (a-1) Annually, on or before November 15 until November 15, |
| 18 | | 2011, the Board shall certify to the
Governor the amount of the |
| 19 | | required State contribution for the coming fiscal
year. The |
| 20 | | certification under this subsection (a-1) shall include a copy |
| 21 | | of the actuarial recommendations
upon which it is based and |
| 22 | | shall specifically identify the System's projected State |
| 23 | | normal cost for that fiscal year.
|
| 24 | | On or before May 1, 2004, the Board shall recalculate and |
| 25 | | recertify to
the Governor the amount of the required State |
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| 1 | | contribution to the System for
State fiscal year 2005, taking |
| 2 | | into account the amounts appropriated to and
received by the |
| 3 | | System under subsection (d) of Section 7.2 of the General
|
| 4 | | Obligation Bond Act.
|
| 5 | | On or before July 1, 2005, the Board shall recalculate and |
| 6 | | recertify
to the Governor the amount of the required State
|
| 7 | | contribution to the System for State fiscal year 2006, taking |
| 8 | | into account the changes in required State contributions made |
| 9 | | by Public Act 94-4.
|
| 10 | | On or before April 1, 2011, the Board shall recalculate and |
| 11 | | recertify to the Governor the amount of the required State |
| 12 | | contribution to the System for State fiscal year 2011, applying |
| 13 | | the changes made by Public Act 96-889 to the System's assets |
| 14 | | and liabilities as of June 30, 2009 as though Public Act 96-889 |
| 15 | | was approved on that date. |
| 16 | | (a-5) On or before November 1 of each year, beginning |
| 17 | | November 1, 2012, the Board shall submit to the State Actuary, |
| 18 | | the Governor, and the General Assembly a proposed certification |
| 19 | | of the amount of the required State contribution to the System |
| 20 | | for the next fiscal year, along with all of the actuarial |
| 21 | | assumptions, calculations, and data upon which that proposed |
| 22 | | certification is based. On or before January 1 of each year, |
| 23 | | beginning January 1, 2013, the State Actuary shall issue a |
| 24 | | preliminary report concerning the proposed certification and |
| 25 | | identifying, if necessary, recommended changes in actuarial |
| 26 | | assumptions that the Board must consider before finalizing its |
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| 1 | | certification of the required State contributions. On or before |
| 2 | | January 15, 2013 and each January 15 thereafter, the Board |
| 3 | | shall certify to the Governor and the General Assembly the |
| 4 | | amount of the required State contribution for the next fiscal |
| 5 | | year. The Board's certification must note any deviations from |
| 6 | | the State Actuary's recommended changes, the reason or reasons |
| 7 | | for not following the State Actuary's recommended changes, and |
| 8 | | the fiscal impact of not following the State Actuary's |
| 9 | | recommended changes on the required State contribution. |
| 10 | | (a-10) By November 1, 2017, the Board shall recalculate and |
| 11 | | recertify to the State Actuary, the Governor, and the General |
| 12 | | Assembly the amount of the State contribution to the System for |
| 13 | | State fiscal year 2018, taking into account the changes in |
| 14 | | required State contributions made by Public Act 100-23. The |
| 15 | | State Actuary shall review the assumptions and valuations |
| 16 | | underlying the Board's revised certification and issue a |
| 17 | | preliminary report concerning the proposed recertification and |
| 18 | | identifying, if necessary, recommended changes in actuarial |
| 19 | | assumptions that the Board must consider before finalizing its |
| 20 | | certification of the required State contributions. The Board's |
| 21 | | final certification must note any deviations from the State |
| 22 | | Actuary's recommended changes, the reason or reasons for not |
| 23 | | following the State Actuary's recommended changes, and the |
| 24 | | fiscal impact of not following the State Actuary's recommended |
| 25 | | changes on the required State contribution. |
| 26 | | (a-15) On or after June 15, 2019, but no later than June |
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| 1 | | 30, 2019, the Board shall recalculate and recertify to the |
| 2 | | Governor and the General Assembly the amount of the State |
| 3 | | contribution to the System for State fiscal year 2019, taking |
| 4 | | into account the changes in required State contributions made |
| 5 | | by Public Act 100-587 this amendatory Act of the 100th General |
| 6 | | Assembly. The recalculation shall be made using assumptions |
| 7 | | adopted by the Board for the original fiscal year 2019 |
| 8 | | certification. The monthly voucher for the 12th month of fiscal |
| 9 | | year 2019 shall be paid by the Comptroller after the |
| 10 | | recertification required pursuant to this subsection is |
| 11 | | submitted to the Governor, Comptroller, and General Assembly. |
| 12 | | The recertification submitted to the General Assembly shall be |
| 13 | | filed with the Clerk of the House of Representatives and the |
| 14 | | Secretary of the Senate in electronic form only, in the manner |
| 15 | | that the Clerk and the Secretary shall direct. |
| 16 | | (b) Through State fiscal year 1995, the State contributions |
| 17 | | shall be
paid to the System in accordance with Section 18-7 of |
| 18 | | the School Code.
|
| 19 | | (b-1) Beginning in State fiscal year 1996, on the 15th day |
| 20 | | of each month,
or as soon thereafter as may be practicable, the |
| 21 | | Board shall submit vouchers
for payment of State contributions |
| 22 | | to the System, in a total monthly amount of
one-twelfth of the |
| 23 | | required annual State contribution certified under
subsection |
| 24 | | (a-1).
From March 5, 2004 (the
effective date of Public Act |
| 25 | | 93-665)
through June 30, 2004, the Board shall not submit |
| 26 | | vouchers for the
remainder of fiscal year 2004 in excess of the |
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| 1 | | fiscal year 2004
certified contribution amount determined |
| 2 | | under this Section
after taking into consideration the transfer |
| 3 | | to the System
under subsection (a) of Section 6z-61 of the |
| 4 | | State Finance Act.
These vouchers shall be paid by the State |
| 5 | | Comptroller and
Treasurer by warrants drawn on the funds |
| 6 | | appropriated to the System for that
fiscal year.
|
| 7 | | If in any month the amount remaining unexpended from all |
| 8 | | other appropriations
to the System for the applicable fiscal |
| 9 | | year (including the appropriations to
the System under Section |
| 10 | | 8.12 of the State Finance Act and Section 1 of the
State |
| 11 | | Pension Funds Continuing Appropriation Act) is less than the |
| 12 | | amount
lawfully vouchered under this subsection, the |
| 13 | | difference shall be paid from the
Common School Fund under the |
| 14 | | continuing appropriation authority provided in
Section 1.1 of |
| 15 | | the State Pension Funds Continuing Appropriation Act.
|
| 16 | | (b-2) Allocations from the Common School Fund apportioned |
| 17 | | to school
districts not coming under this System shall not be |
| 18 | | diminished or affected by
the provisions of this Article.
|
| 19 | | (b-3) For State fiscal years 2012 through 2045, the minimum |
| 20 | | contribution
to the System to be made by the State for each |
| 21 | | fiscal year shall be an amount
determined by the System to be |
| 22 | | sufficient to bring the total assets of the
System up to 90% of |
| 23 | | the total actuarial liabilities of the System by the end of
|
| 24 | | State fiscal year 2045. In making these determinations, the |
| 25 | | required State
contribution shall be calculated each year as a |
| 26 | | level percentage of payroll
over the years remaining to and |
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| 1 | | including fiscal year 2045 and shall be
determined under the |
| 2 | | projected unit credit actuarial cost method.
|
| 3 | | For each of State fiscal years 2018, 2019, and 2020, the |
| 4 | | State shall make an additional contribution to the System equal |
| 5 | | to 2% of the total payroll of each employee who is deemed to |
| 6 | | have elected the benefits under Section 1-161 or who has made |
| 7 | | the election under subsection (c) of Section 1-161. |
| 8 | | A change in an actuarial or investment assumption that |
| 9 | | increases or
decreases the required State contribution and |
| 10 | | first
applies in State fiscal year 2018 or thereafter shall be
|
| 11 | | implemented in equal annual amounts over a 5-year period
|
| 12 | | beginning in the State fiscal year in which the actuarial
|
| 13 | | change first applies to the required State contribution. |
| 14 | | A change in an actuarial or investment assumption that |
| 15 | | increases or
decreases the required State contribution and |
| 16 | | first
applied to the State contribution in fiscal year 2014, |
| 17 | | 2015, 2016, or 2017 shall be
implemented: |
| 18 | | (i) as already applied in State fiscal years before |
| 19 | | 2018; and |
| 20 | | (ii) in the portion of the 5-year period beginning in |
| 21 | | the State fiscal year in which the actuarial
change first |
| 22 | | applied that occurs in State fiscal year 2018 or |
| 23 | | thereafter, by calculating the change in equal annual |
| 24 | | amounts over that 5-year period and then implementing it at |
| 25 | | the resulting annual rate in each of the remaining fiscal |
| 26 | | years in that 5-year period. |
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| 1 | | For State fiscal years 1996 through 2005, the State |
| 2 | | contribution to the
System, as a percentage of the applicable |
| 3 | | employee payroll, shall be increased
in equal annual increments |
| 4 | | so that by State fiscal year 2011, the State is
contributing at |
| 5 | | the rate required under this Section; except that in the
|
| 6 | | following specified State fiscal years, the State contribution |
| 7 | | to the System
shall not be less than the following indicated |
| 8 | | percentages of the applicable
employee payroll, even if the |
| 9 | | indicated percentage will produce a State
contribution in |
| 10 | | excess of the amount otherwise required under this subsection
|
| 11 | | and subsection (a), and notwithstanding any contrary |
| 12 | | certification made under
subsection (a-1) before May 27, 1998 |
| 13 | | (the effective date of Public Act 90-582):
10.02% in FY 1999;
|
| 14 | | 10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY 2002;
12.86% |
| 15 | | in FY 2003; and
13.56% in FY 2004.
|
| 16 | | Notwithstanding any other provision of this Article, the |
| 17 | | total required State
contribution for State fiscal year 2006 is |
| 18 | | $534,627,700.
|
| 19 | | Notwithstanding any other provision of this Article, the |
| 20 | | total required State
contribution for State fiscal year 2007 is |
| 21 | | $738,014,500.
|
| 22 | | For each of State fiscal years 2008 through 2009, the State |
| 23 | | contribution to
the System, as a percentage of the applicable |
| 24 | | employee payroll, shall be
increased in equal annual increments |
| 25 | | from the required State contribution for State fiscal year |
| 26 | | 2007, so that by State fiscal year 2011, the
State is |
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| 1 | | contributing at the rate otherwise required under this Section.
|
| 2 | | Notwithstanding any other provision of this Article, the |
| 3 | | total required State contribution for State fiscal year 2010 is |
| 4 | | $2,089,268,000 and shall be made from the proceeds of bonds |
| 5 | | sold in fiscal year 2010 pursuant to Section 7.2 of the General |
| 6 | | Obligation Bond Act, less (i) the pro rata share of bond sale |
| 7 | | expenses determined by the System's share of total bond |
| 8 | | proceeds, (ii) any amounts received from the Common School Fund |
| 9 | | in fiscal year 2010, and (iii) any reduction in bond proceeds |
| 10 | | due to the issuance of discounted bonds, if applicable. |
| 11 | | Notwithstanding any other provision of this Article, the
|
| 12 | | total required State contribution for State fiscal year 2011 is
|
| 13 | | the amount recertified by the System on or before April 1, 2011 |
| 14 | | pursuant to subsection (a-1) of this Section and shall be made |
| 15 | | from the proceeds of bonds
sold in fiscal year 2011 pursuant to |
| 16 | | Section 7.2 of the General
Obligation Bond Act, less (i) the |
| 17 | | pro rata share of bond sale
expenses determined by the System's |
| 18 | | share of total bond
proceeds, (ii) any amounts received from |
| 19 | | the Common School Fund
in fiscal year 2011, and (iii) any |
| 20 | | reduction in bond proceeds
due to the issuance of discounted |
| 21 | | bonds, if applicable. This amount shall include, in addition to |
| 22 | | the amount certified by the System, an amount necessary to meet |
| 23 | | employer contributions required by the State as an employer |
| 24 | | under paragraph (e) of this Section, which may also be used by |
| 25 | | the System for contributions required by paragraph (a) of |
| 26 | | Section 16-127. |
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| 1 | | Beginning in State fiscal year 2046, the minimum State |
| 2 | | contribution for
each fiscal year shall be the amount needed to |
| 3 | | maintain the total assets of
the System at 90% of the total |
| 4 | | actuarial liabilities of the System.
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| 5 | | Amounts received by the System pursuant to Section 25 of |
| 6 | | the Budget Stabilization Act or Section 8.12 of the State |
| 7 | | Finance Act in any fiscal year do not reduce and do not |
| 8 | | constitute payment of any portion of the minimum State |
| 9 | | contribution required under this Article in that fiscal year. |
| 10 | | Such amounts shall not reduce, and shall not be included in the |
| 11 | | calculation of, the required State contributions under this |
| 12 | | Article in any future year until the System has reached a |
| 13 | | funding ratio of at least 90%. A reference in this Article to |
| 14 | | the "required State contribution" or any substantially similar |
| 15 | | term does not include or apply to any amounts payable to the |
| 16 | | System under Section 25 of the Budget Stabilization Act. |
| 17 | | Notwithstanding any other provision of this Section, the |
| 18 | | required State
contribution for State fiscal year 2005 and for |
| 19 | | fiscal year 2008 and each fiscal year thereafter, as
calculated |
| 20 | | under this Section and
certified under subsection (a-1), shall |
| 21 | | not exceed an amount equal to (i) the
amount of the required |
| 22 | | State contribution that would have been calculated under
this |
| 23 | | Section for that fiscal year if the System had not received any |
| 24 | | payments
under subsection (d) of Section 7.2 of the General |
| 25 | | Obligation Bond Act, minus
(ii) the portion of the State's |
| 26 | | total debt service payments for that fiscal
year on the bonds |
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| 1 | | issued in fiscal year 2003 for the purposes of that Section |
| 2 | | 7.2, as determined
and certified by the Comptroller, that is |
| 3 | | the same as the System's portion of
the total moneys |
| 4 | | distributed under subsection (d) of Section 7.2 of the General
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| 5 | | Obligation Bond Act. In determining this maximum for State |
| 6 | | fiscal years 2008 through 2010, however, the amount referred to |
| 7 | | in item (i) shall be increased, as a percentage of the |
| 8 | | applicable employee payroll, in equal increments calculated |
| 9 | | from the sum of the required State contribution for State |
| 10 | | fiscal year 2007 plus the applicable portion of the State's |
| 11 | | total debt service payments for fiscal year 2007 on the bonds |
| 12 | | issued in fiscal year 2003 for the purposes of Section 7.2 of |
| 13 | | the General
Obligation Bond Act, so that, by State fiscal year |
| 14 | | 2011, the
State is contributing at the rate otherwise required |
| 15 | | under this Section.
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| 16 | | (b-4) Beginning in fiscal year 2018, each employer under |
| 17 | | this Article shall pay to the System a required contribution |
| 18 | | determined as a percentage of projected payroll and sufficient |
| 19 | | to produce an annual amount equal to: |
| 20 | | (i) for each of fiscal years 2018, 2019, and 2020, the |
| 21 | | defined benefit normal cost of the defined benefit plan, |
| 22 | | less the employee contribution, for each employee of that |
| 23 | | employer who has elected or who is deemed to have elected |
| 24 | | the benefits under Section 1-161 or who has made the |
| 25 | | election under subsection (b) of Section 1-161; for fiscal |
| 26 | | year 2021 and each fiscal year thereafter, the defined |
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| 1 | | benefit normal cost of the defined benefit plan, less the |
| 2 | | employee contribution, plus 2%, for each employee of that |
| 3 | | employer who has elected or who is deemed to have elected |
| 4 | | the benefits under Section 1-161 or who has made the |
| 5 | | election under subsection (b) of Section 1-161; plus |
| 6 | | (ii) the amount required for that fiscal year to |
| 7 | | amortize any unfunded actuarial accrued liability |
| 8 | | associated with the present value of liabilities |
| 9 | | attributable to the employer's account under Section |
| 10 | | 16-158.3, determined
as a level percentage of payroll over |
| 11 | | a 30-year rolling amortization period. |
| 12 | | In determining contributions required under item (i) of |
| 13 | | this subsection, the System shall determine an aggregate rate |
| 14 | | for all employers, expressed as a percentage of projected |
| 15 | | payroll. |
| 16 | | In determining the contributions required under item (ii) |
| 17 | | of this subsection, the amount shall be computed by the System |
| 18 | | on the basis of the actuarial assumptions and tables used in |
| 19 | | the most recent actuarial valuation of the System that is |
| 20 | | available at the time of the computation. |
| 21 | | The contributions required under this subsection (b-4) |
| 22 | | shall be paid by an employer concurrently with that employer's |
| 23 | | payroll payment period. The State, as the actual employer of an |
| 24 | | employee, shall make the required contributions under this |
| 25 | | subsection. |
| 26 | | (c) Payment of the required State contributions and of all |
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| 1 | | pensions,
retirement annuities, death benefits, refunds, and |
| 2 | | other benefits granted
under or assumed by this System, and all |
| 3 | | expenses in connection with the
administration and operation |
| 4 | | thereof, are obligations of the State.
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| 5 | | If members are paid from special trust or federal funds |
| 6 | | which are
administered by the employing unit, whether school |
| 7 | | district or other
unit, the employing unit shall pay to the |
| 8 | | System from such
funds the full accruing retirement costs based |
| 9 | | upon that
service, which, beginning July 1, 2017, shall be at a |
| 10 | | rate, expressed as a percentage of salary, equal to the total |
| 11 | | employer's normal cost, expressed as a percentage of payroll, |
| 12 | | as determined by the System. Employer contributions, based on
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| 13 | | salary paid to members from federal funds, may be forwarded by |
| 14 | | the distributing
agency of the State of Illinois to the System |
| 15 | | prior to allocation, in an
amount determined in accordance with |
| 16 | | guidelines established by such
agency and the System. Any |
| 17 | | contribution for fiscal year 2015 collected as a result of the |
| 18 | | change made by Public Act 98-674 shall be considered a State |
| 19 | | contribution under subsection (b-3) of this Section.
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| 20 | | (d) Effective July 1, 1986, any employer of a teacher as |
| 21 | | defined in
paragraph (8) of Section 16-106 shall pay the |
| 22 | | employer's normal cost
of benefits based upon the teacher's |
| 23 | | service, in addition to
employee contributions, as determined |
| 24 | | by the System. Such employer
contributions shall be forwarded |
| 25 | | monthly in accordance with guidelines
established by the |
| 26 | | System.
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| 1 | | However, with respect to benefits granted under Section |
| 2 | | 16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) |
| 3 | | of Section 16-106, the
employer's contribution shall be 12% |
| 4 | | (rather than 20%) of the member's
highest annual salary rate |
| 5 | | for each year of creditable service granted, and
the employer |
| 6 | | shall also pay the required employee contribution on behalf of
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| 7 | | the teacher. For the purposes of Sections 16-133.4 and |
| 8 | | 16-133.5, a teacher
as defined in paragraph (8) of Section |
| 9 | | 16-106 who is serving in that capacity
while on leave of |
| 10 | | absence from another employer under this Article shall not
be |
| 11 | | considered an employee of the employer from which the teacher |
| 12 | | is on leave.
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| 13 | | (e) Beginning July 1, 1998, every employer of a teacher
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| 14 | | shall pay to the System an employer contribution computed as |
| 15 | | follows:
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| 16 | | (1) Beginning July 1, 1998 through June 30, 1999, the |
| 17 | | employer
contribution shall be equal to 0.3% of each |
| 18 | | teacher's salary.
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| 19 | | (2) Beginning July 1, 1999 and thereafter, the employer
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| 20 | | contribution shall be equal to 0.58% of each teacher's |
| 21 | | salary.
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| 22 | | The school district or other employing unit may pay these |
| 23 | | employer
contributions out of any source of funding available |
| 24 | | for that purpose and
shall forward the contributions to the |
| 25 | | System on the schedule established
for the payment of member |
| 26 | | contributions.
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| 1 | | These employer contributions are intended to offset a |
| 2 | | portion of the cost
to the System of the increases in |
| 3 | | retirement benefits resulting from Public Act 90-582.
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| 4 | | Each employer of teachers is entitled to a credit against |
| 5 | | the contributions
required under this subsection (e) with |
| 6 | | respect to salaries paid to teachers
for the period January 1, |
| 7 | | 2002 through June 30, 2003, equal to the amount paid
by that |
| 8 | | employer under subsection (a-5) of Section 6.6 of the State |
| 9 | | Employees
Group Insurance Act of 1971 with respect to salaries |
| 10 | | paid to teachers for that
period.
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| 11 | | The additional 1% employee contribution required under |
| 12 | | Section 16-152 by Public Act 90-582
is the responsibility of |
| 13 | | the teacher and not the
teacher's employer, unless the employer |
| 14 | | agrees, through collective bargaining
or otherwise, to make the |
| 15 | | contribution on behalf of the teacher.
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| 16 | | If an employer is required by a contract in effect on May |
| 17 | | 1, 1998 between the
employer and an employee organization to |
| 18 | | pay, on behalf of all its full-time
employees
covered by this |
| 19 | | Article, all mandatory employee contributions required under
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| 20 | | this Article, then the employer shall be excused from paying |
| 21 | | the employer
contribution required under this subsection (e) |
| 22 | | for the balance of the term
of that contract. The employer and |
| 23 | | the employee organization shall jointly
certify to the System |
| 24 | | the existence of the contractual requirement, in such
form as |
| 25 | | the System may prescribe. This exclusion shall cease upon the
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| 26 | | termination, extension, or renewal of the contract at any time |
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| 1 | | after May 1,
1998.
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| 2 | | (f) If For school years beginning on or after June 1, 2005 |
| 3 | | and before July 1, 2018 and for salary paid to a teacher under |
| 4 | | a contract or collective bargaining agreement entered into, |
| 5 | | amended, or renewed before the effective date ofthis amendatory |
| 6 | | Act of the 100th General Assembly, if the amount of a teacher's |
| 7 | | salary for any school year used to determine final average |
| 8 | | salary exceeds the member's annual full-time salary rate with |
| 9 | | the same employer for the previous school year by more than 6%, |
| 10 | | the teacher's employer shall pay to the System, in addition to |
| 11 | | all other payments required under this Section and in |
| 12 | | accordance with guidelines established by the System, the |
| 13 | | present value of the increase in benefits resulting from the |
| 14 | | portion of the increase in salary that is in excess of 6%. This |
| 15 | | present value shall be computed by the System on the basis of |
| 16 | | the actuarial assumptions and tables used in the most recent |
| 17 | | actuarial valuation of the System that is available at the time |
| 18 | | of the computation. If a teacher's salary for the 2005-2006 |
| 19 | | school year is used to determine final average salary under |
| 20 | | this subsection (f), then the changes made to this subsection |
| 21 | | (f) by Public Act 94-1057 shall apply in calculating whether |
| 22 | | the increase in his or her salary is in excess of 6%. For the |
| 23 | | purposes of this Section, change in employment under Section |
| 24 | | 10-21.12 of the School Code on or after June 1, 2005 shall |
| 25 | | constitute a change in employer. The System may require the |
| 26 | | employer to provide any pertinent information or |
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| 1 | | documentation.
The changes made to this subsection (f) by |
| 2 | | Public Act 94-1111 apply without regard to whether the teacher |
| 3 | | was in service on or after its effective date.
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| 4 | | Whenever it determines that a payment is or may be required |
| 5 | | under this subsection, the System shall calculate the amount of |
| 6 | | the payment and bill the employer for that amount. The bill |
| 7 | | shall specify the calculations used to determine the amount |
| 8 | | due. If the employer disputes the amount of the bill, it may, |
| 9 | | within 30 days after receipt of the bill, apply to the System |
| 10 | | in writing for a recalculation. The application must specify in |
| 11 | | detail the grounds of the dispute and, if the employer asserts |
| 12 | | that the calculation is subject to subsection (g) or (h) of |
| 13 | | this Section or that subsection (f-1) of this Section applies, |
| 14 | | must include an affidavit setting forth and attesting to all |
| 15 | | facts within the employer's knowledge that are pertinent to the |
| 16 | | applicability of that subsection. Upon receiving a timely |
| 17 | | application for recalculation, the System shall review the |
| 18 | | application and, if appropriate, recalculate the amount due.
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| 19 | | The employer contributions required under this subsection |
| 20 | | (f) may be paid in the form of a lump sum within 90 days after |
| 21 | | receipt of the bill. If the employer contributions are not paid |
| 22 | | within 90 days after receipt of the bill, then interest will be |
| 23 | | charged at a rate equal to the System's annual actuarially |
| 24 | | assumed rate of return on investment compounded annually from |
| 25 | | the 91st day after receipt of the bill. Payments must be |
| 26 | | concluded within 3 years after the employer's receipt of the |
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| 1 | | bill.
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| 2 | | (f-1) (Blank). For school years beginning on or after July |
| 3 | | 1, 2018 and for salary paid to a teacher under a contract or |
| 4 | | collective bargaining agreement entered into, amended, or |
| 5 | | renewed on or after the effective date of this amendatory Act |
| 6 | | of the 100th General Assembly, if the amount of a teacher's |
| 7 | | salary for any school year used to determine final average |
| 8 | | salary exceeds the member's annual full-time salary rate with |
| 9 | | the same employer for the previous school year by more than 3%, |
| 10 | | then the teacher's employer shall pay to the System, in |
| 11 | | addition to all other payments required under this Section and |
| 12 | | in accordance with guidelines established by the System, the |
| 13 | | present value of the increase in benefits resulting from the |
| 14 | | portion of the increase in salary that is in excess of 3%. This |
| 15 | | present value shall be computed by the System on the basis of |
| 16 | | the actuarial assumptions and tables used in the most recent |
| 17 | | actuarial valuation of the System that is available at the time |
| 18 | | of the computation. The System may require the employer to |
| 19 | | provide any pertinent information or documentation. |
| 20 | | Whenever it determines that a payment is or may be required |
| 21 | | under this subsection (f-1), the System shall calculate the |
| 22 | | amount of the payment and bill the employer for that amount. |
| 23 | | The bill shall specify the calculations used to determine the |
| 24 | | amount due. If the employer disputes the amount of the bill, it |
| 25 | | shall, within 30 days after receipt of the bill, apply to the |
| 26 | | System in writing for a recalculation. The application must |
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| 1 | | specify in detail the grounds of the dispute and, if the |
| 2 | | employer asserts that subsection (f) of this Section applies, |
| 3 | | must include an affidavit setting forth and attesting to all |
| 4 | | facts within the employer's knowledge that are pertinent to the |
| 5 | | applicability of subsection (f). Upon receiving a timely |
| 6 | | application for recalculation, the System shall review the |
| 7 | | application and, if appropriate, recalculate the amount due. |
| 8 | | The employer contributions required under this subsection |
| 9 | | (f-1) may be paid in the form of a lump sum within 90 days after |
| 10 | | receipt of the bill. If the employer contributions are not paid |
| 11 | | within 90 days after receipt of the bill, then interest shall |
| 12 | | be charged at a rate equal to the System's annual actuarially |
| 13 | | assumed rate of return on investment compounded annually from |
| 14 | | the 91st day after receipt of the bill. Payments must be |
| 15 | | concluded within 3 years after the employer's receipt of the |
| 16 | | bill. |
| 17 | | (g) This subsection (g) applies only to payments made or |
| 18 | | salary increases given on or after June 1, 2005 but before July |
| 19 | | 1, 2011. The changes made by Public Act 94-1057 shall not |
| 20 | | require the System to refund any payments received before
July |
| 21 | | 31, 2006 (the effective date of Public Act 94-1057). |
| 22 | | When assessing payment for any amount due under subsection |
| 23 | | (f), the System shall exclude salary increases paid to teachers |
| 24 | | under contracts or collective bargaining agreements entered |
| 25 | | into, amended, or renewed before June 1, 2005.
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| 26 | | When assessing payment for any amount due under subsection |
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| 1 | | (f), the System shall exclude salary increases paid to a |
| 2 | | teacher at a time when the teacher is 10 or more years from |
| 3 | | retirement eligibility under Section 16-132 or 16-133.2.
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| 4 | | When assessing payment for any amount due under subsection |
| 5 | | (f), the System shall exclude salary increases resulting from |
| 6 | | overload work, including summer school, when the school |
| 7 | | district has certified to the System, and the System has |
| 8 | | approved the certification, that (i) the overload work is for |
| 9 | | the sole purpose of classroom instruction in excess of the |
| 10 | | standard number of classes for a full-time teacher in a school |
| 11 | | district during a school year and (ii) the salary increases are |
| 12 | | equal to or less than the rate of pay for classroom instruction |
| 13 | | computed on the teacher's current salary and work schedule.
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| 14 | | When assessing payment for any amount due under subsection |
| 15 | | (f), the System shall exclude a salary increase resulting from |
| 16 | | a promotion (i) for which the employee is required to hold a |
| 17 | | certificate or supervisory endorsement issued by the State |
| 18 | | Teacher Certification Board that is a different certification |
| 19 | | or supervisory endorsement than is required for the teacher's |
| 20 | | previous position and (ii) to a position that has existed and |
| 21 | | been filled by a member for no less than one complete academic |
| 22 | | year and the salary increase from the promotion is an increase |
| 23 | | that results in an amount no greater than the lesser of the |
| 24 | | average salary paid for other similar positions in the district |
| 25 | | requiring the same certification or the amount stipulated in |
| 26 | | the collective bargaining agreement for a similar position |
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| 1 | | requiring the same certification.
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| 2 | | When assessing payment for any amount due under subsection |
| 3 | | (f), the System shall exclude any payment to the teacher from |
| 4 | | the State of Illinois or the State Board of Education over |
| 5 | | which the employer does not have discretion, notwithstanding |
| 6 | | that the payment is included in the computation of final |
| 7 | | average salary.
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| 8 | | (h) When assessing payment for any amount due under |
| 9 | | subsection (f), the System shall exclude any salary increase |
| 10 | | described in subsection (g) of this Section given on or after |
| 11 | | July 1, 2011 but before July 1, 2014 under a contract or |
| 12 | | collective bargaining agreement entered into, amended, or |
| 13 | | renewed on or after June 1, 2005 but before July 1, 2011. |
| 14 | | Notwithstanding any other provision of this Section, any |
| 15 | | payments made or salary increases given after June 30, 2014 |
| 16 | | shall be used in assessing payment for any amount due under |
| 17 | | subsection (f) of this Section.
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| 18 | | (i) The System shall prepare a report and file copies of |
| 19 | | the report with the Governor and the General Assembly by |
| 20 | | January 1, 2007 that contains all of the following information: |
| 21 | | (1) The number of recalculations required by the |
| 22 | | changes made to this Section by Public Act 94-1057 for each |
| 23 | | employer. |
| 24 | | (2) The dollar amount by which each employer's |
| 25 | | contribution to the System was changed due to |
| 26 | | recalculations required by Public Act 94-1057. |
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| 1 | | (3) The total amount the System received from each |
| 2 | | employer as a result of the changes made to this Section by |
| 3 | | Public Act 94-4. |
| 4 | | (4) The increase in the required State contribution |
| 5 | | resulting from the changes made to this Section by Public |
| 6 | | Act 94-1057.
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| 7 | | (i-5) For school years beginning on or after July 1, 2017, |
| 8 | | if the amount of a participant's salary for any school year |
| 9 | | exceeds the amount of the salary set for the Governor, the |
| 10 | | participant's employer shall pay to the System, in addition to |
| 11 | | all other payments required under this Section and in |
| 12 | | accordance with guidelines established by the System, an amount |
| 13 | | determined by the System to be equal to the employer normal |
| 14 | | cost, as established by the System and expressed as a total |
| 15 | | percentage of payroll, multiplied by the amount of salary in |
| 16 | | excess of the amount of the salary set for the Governor. This |
| 17 | | amount shall be computed by the System on the basis of the |
| 18 | | actuarial assumptions and tables used in the most recent |
| 19 | | actuarial valuation of the System that is available at the time |
| 20 | | of the computation. The System may require the employer to |
| 21 | | provide any pertinent information or documentation. |
| 22 | | Whenever it determines that a payment is or may be required |
| 23 | | under this subsection, the System shall calculate the amount of |
| 24 | | the payment and bill the employer for that amount. The bill |
| 25 | | shall specify the calculations used to determine the amount |
| 26 | | due. If the employer disputes the amount of the bill, it may, |
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| 1 | | within 30 days after receipt of the bill, apply to the System |
| 2 | | in writing for a recalculation. The application must specify in |
| 3 | | detail the grounds of the dispute. Upon receiving a timely |
| 4 | | application for recalculation, the System shall review the |
| 5 | | application and, if appropriate, recalculate the amount due. |
| 6 | | The employer contributions required under this subsection |
| 7 | | may be paid in the form of a lump sum within 90 days after |
| 8 | | receipt of the bill. If the employer contributions are not paid |
| 9 | | within 90 days after receipt of the bill, then interest will be |
| 10 | | charged at a rate equal to the System's annual actuarially |
| 11 | | assumed rate of return on investment compounded annually from |
| 12 | | the 91st day after receipt of the bill. Payments must be |
| 13 | | concluded within 3 years after the employer's receipt of the |
| 14 | | bill. |
| 15 | | (j) For purposes of determining the required State |
| 16 | | contribution to the System, the value of the System's assets |
| 17 | | shall be equal to the actuarial value of the System's assets, |
| 18 | | which shall be calculated as follows: |
| 19 | | As of June 30, 2008, the actuarial value of the System's |
| 20 | | assets shall be equal to the market value of the assets as of |
| 21 | | that date. In determining the actuarial value of the System's |
| 22 | | assets for fiscal years after June 30, 2008, any actuarial |
| 23 | | gains or losses from investment return incurred in a fiscal |
| 24 | | year shall be recognized in equal annual amounts over the |
| 25 | | 5-year period following that fiscal year. |
| 26 | | (k) For purposes of determining the required State |
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| 1 | | contribution to the system for a particular year, the actuarial |
| 2 | | value of assets shall be assumed to earn a rate of return equal |
| 3 | | to the system's actuarially assumed rate of return. |
| 4 | | (Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; |
| 5 | | 100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. |
| 6 | | 8-14-18; revised 10-4-18.)
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| 7 | | (40 ILCS 5/16-190.5) |
| 8 | | Sec. 16-190.5. Accelerated pension benefit payment in lieu |
| 9 | | of any pension benefit. |
| 10 | | (a) As used in this Section: |
| 11 | | "Eligible person" means a person who: |
| 12 | | (1) has terminated service; |
| 13 | | (2) has accrued sufficient service credit to be |
| 14 | | eligible to receive a retirement annuity under this |
| 15 | | Article; |
| 16 | | (3) has not received any retirement annuity under this |
| 17 | | Article; and |
| 18 | | (4) has not made the election under Section 16-190.6. |
| 19 | | "Pension benefit" means the benefits under this Article, or |
| 20 | | Article 1 as it relates to those benefits, including any |
| 21 | | anticipated annual increases, that an eligible person is |
| 22 | | entitled to upon attainment of the applicable retirement age. |
| 23 | | "Pension benefit" also includes applicable survivor's or |
| 24 | | disability benefits. |
| 25 | | (b) As soon as practical after June 4, 2018 the effective |
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| 1 | | date of Public Act 100-587) this amendatory Act of the 100the |
| 2 | | General Assembly, the System shall calculate, using actuarial |
| 3 | | tables and other assumptions adopted by the Board, the present |
| 4 | | value of pension benefits for each eligible person who requests |
| 5 | | that information and shall offer each eligible person the |
| 6 | | opportunity to irrevocably elect to receive an amount |
| 7 | | determined by the System to be equal to 60% of the present |
| 8 | | value of his or her pension benefits in lieu of receiving any |
| 9 | | pension benefit. The offer shall specify the dollar amount that |
| 10 | | the eligible person will receive if he or she so elects and |
| 11 | | shall expire when a subsequent offer is made to an eligible |
| 12 | | person. The System shall make a good faith effort to contact |
| 13 | | every eligible person to notify him or her of the election. |
| 14 | | Until June 30, 2024 2021, an eligible person may |
| 15 | | irrevocably elect to receive an accelerated pension benefit |
| 16 | | payment in the amount that the System offers under this |
| 17 | | subsection in lieu of receiving any pension benefit. A person |
| 18 | | who elects to receive an accelerated pension benefit payment |
| 19 | | under this Section may not elect to proceed under the |
| 20 | | Retirement Systems Reciprocal Act with respect to service under |
| 21 | | this Article. |
| 22 | | (c) A person's creditable service under this Article shall |
| 23 | | be terminated upon the person's receipt of an accelerated |
| 24 | | pension benefit payment under this Section, and no other |
| 25 | | benefit shall be paid under this Article based on the |
| 26 | | terminated creditable service, including any retirement, |
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| 1 | | survivor, or other benefit; except that to the extent that |
| 2 | | participation, benefits, or premiums under the State Employees |
| 3 | | Group Insurance Act of 1971 are based on the amount of service |
| 4 | | credit, the terminated service credit shall be used for that |
| 5 | | purpose. |
| 6 | | (d) If a person who has received an accelerated pension |
| 7 | | benefit payment under this Section returns to active service |
| 8 | | under this Article, then: |
| 9 | | (1) Any benefits under the System earned as a result of |
| 10 | | that return to active service shall be based solely on the |
| 11 | | person's creditable service arising from the return to |
| 12 | | active service. |
| 13 | | (2) The accelerated pension benefit payment may not be |
| 14 | | repaid to the System, and the terminated creditable service |
| 15 | | may not under any circumstances be reinstated. |
| 16 | | (e) As a condition of receiving an accelerated pension |
| 17 | | benefit payment, the accelerated pension benefit payment must |
| 18 | | be transferred into a tax qualified retirement plan or account. |
| 19 | | The accelerated pension benefit payment under this Section may |
| 20 | | be subject to withholding or payment of applicable taxes, but |
| 21 | | to the extent permitted by federal law, a person who receives |
| 22 | | an accelerated pension benefit payment under this Section must |
| 23 | | direct the System to pay all of that payment as a rollover into |
| 24 | | another retirement plan or account qualified under the Internal |
| 25 | | Revenue Code of 1986, as amended. |
| 26 | | (f) Upon receipt of a member's irrevocable election to |
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| 1 | | receive an accelerated pension benefit payment under this |
| 2 | | Section, the System shall submit a voucher to the Comptroller |
| 3 | | for payment of the member's accelerated pension benefit |
| 4 | | payment. The Comptroller shall transfer the amount of the |
| 5 | | voucher from the State Pension Obligation
Acceleration Bond |
| 6 | | Fund to the System, and the System shall transfer the amount |
| 7 | | into the member's eligible retirement plan or qualified |
| 8 | | account. |
| 9 | | (g) The Board shall adopt any rules, including emergency |
| 10 | | rules, necessary to implement this Section. |
| 11 | | (h) No provision of this amendatory Act of the 100th |
| 12 | | General Assembly shall be interpreted in a way that would cause |
| 13 | | the applicable System to cease to be a qualified plan under the |
| 14 | | Internal Revenue Code of 1986.
|
| 15 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
| 16 | | (40 ILCS 5/16-190.6) |
| 17 | | Sec. 16-190.6. Accelerated pension benefit payment for a |
| 18 | | reduction in annual retirement annuity and survivor's annuity |
| 19 | | increases. |
| 20 | | (a) As used in this Section: |
| 21 | | "Accelerated pension benefit payment" means a lump sum |
| 22 | | payment equal to 70% of the difference of the present value of |
| 23 | | the automatic annual increases to a Tier 1 member's retirement |
| 24 | | annuity and survivor's annuity using the formula applicable to |
| 25 | | the Tier 1 member and the present value of the automatic annual |
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| 1 | | increases to the Tier 1 member's retirement annuity using the |
| 2 | | formula provided under subsection (b-5) and the survivor's |
| 3 | | annuity using the formula provided under subsection (b-6). |
| 4 | | "Eligible person" means a person who: |
| 5 | | (1) is a Tier 1 member; |
| 6 | | (2) has submitted an application for a retirement |
| 7 | | annuity under this Article; |
| 8 | | (3) meets the age and service requirements for |
| 9 | | receiving a retirement annuity under this Article; |
| 10 | | (4) has not received any retirement annuity under this |
| 11 | | Article; and |
| 12 | | (5) has not made the election under Section 16-190.5. |
| 13 | | (b) As soon as practical after June 4, 2018 the effective |
| 14 | | date of Public Act 100-587) this amendatory Act of the 100th |
| 15 | | General Assembly and until June 30, 2024 2021, the System shall |
| 16 | | implement an accelerated pension benefit payment option for |
| 17 | | eligible persons. Upon the request of an eligible person, the |
| 18 | | System shall calculate, using actuarial tables and other |
| 19 | | assumptions adopted by the Board, an accelerated pension |
| 20 | | benefit payment amount and shall offer that eligible person the |
| 21 | | opportunity to irrevocably elect to have his or her automatic |
| 22 | | annual increases in retirement annuity calculated in |
| 23 | | accordance with the formula provided under subsection (b-5) and |
| 24 | | any increases in survivor's annuity payable to his or her |
| 25 | | survivor's annuity beneficiary calculated in accordance with |
| 26 | | the formula provided under subsection (b-6) in exchange for the |
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| 1 | | accelerated pension benefit payment. The election under this |
| 2 | | subsection must be made before the eligible person receives the |
| 3 | | first payment of a retirement annuity otherwise payable under |
| 4 | | this Article. |
| 5 | | (b-5) Notwithstanding any other provision of law, the |
| 6 | | retirement annuity of a person who made the election under |
| 7 | | subsection (b) shall be subject to annual increases on the |
| 8 | | January 1 occurring either on or after the attainment of age 67 |
| 9 | | or the first anniversary of the annuity start date, whichever |
| 10 | | is later. Each annual increase shall be calculated at 1.5% of |
| 11 | | the originally granted retirement annuity. |
| 12 | | (b-6) Notwithstanding any other provision of law, a |
| 13 | | survivor's annuity payable to a survivor's annuity beneficiary |
| 14 | | of a person who made the election under subsection (b) shall be |
| 15 | | subject to annual increases on the January 1 occurring on or |
| 16 | | after the first anniversary of the commencement of the annuity. |
| 17 | | Each annual increase shall be calculated at 1.5% of the |
| 18 | | originally granted survivor's annuity. |
| 19 | | (c) If a person who has received an accelerated pension |
| 20 | | benefit payment returns to active service under this Article, |
| 21 | | then: |
| 22 | | (1) the calculation of any future automatic annual |
| 23 | | increase in retirement annuity shall be calculated in |
| 24 | | accordance with the formula provided in subsection (b-5); |
| 25 | | and |
| 26 | | (2) the accelerated pension benefit payment may not be |
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| 1 | | repaid to the System. |
| 2 | | (d) As a condition of receiving an accelerated pension |
| 3 | | benefit payment, the accelerated pension benefit payment must |
| 4 | | be transferred into a tax qualified retirement plan or account. |
| 5 | | The accelerated pension benefit payment under this Section may |
| 6 | | be subject to withholding or payment of applicable taxes, but |
| 7 | | to the extent permitted by federal law, a person who receives |
| 8 | | an accelerated pension benefit payment under this Section must |
| 9 | | direct the System to pay all of that payment as a rollover into |
| 10 | | another retirement plan or account qualified under the Internal |
| 11 | | Revenue Code of 1986, as amended. |
| 12 | | (d-5) Upon receipt of a member's irrevocable election to |
| 13 | | receive an accelerated pension benefit payment under this |
| 14 | | Section, the System shall submit a voucher to the Comptroller |
| 15 | | for payment of the member's accelerated pension benefit |
| 16 | | payment. The Comptroller shall transfer the amount of the |
| 17 | | voucher from the State Pension Obligation
Acceleration Bond |
| 18 | | Fund to the System, and the System shall transfer the amount |
| 19 | | into the member's eligible retirement plan or qualified |
| 20 | | account. |
| 21 | | (e) The Board shall adopt any rules, including emergency |
| 22 | | rules, necessary to implement this Section. |
| 23 | | (f) No provision of this Section shall be interpreted in a |
| 24 | | way that would cause the applicable System to cease to be a |
| 25 | | qualified plan under the Internal Revenue Code of 1986.
|
| 26 | | (Source: P.A. 100-587, eff. 6-4-18.)
|
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| 1 | | (40 ILCS 5/16-203)
|
| 2 | | Sec. 16-203. Application and expiration of new benefit |
| 3 | | increases. |
| 4 | | (a) As used in this Section, "new benefit increase" means |
| 5 | | an increase in the amount of any benefit provided under this |
| 6 | | Article, or an expansion of the conditions of eligibility for |
| 7 | | any benefit under this Article, that results from an amendment |
| 8 | | to this Code that takes effect after June 1, 2005 (the |
| 9 | | effective date of Public Act 94-4). "New benefit increase", |
| 10 | | however, does not include any benefit increase resulting from |
| 11 | | the changes made to Article 1 or this Article by Public Act |
| 12 | | 95-910, Public Act 100-23, Public Act 100-587, Public Act |
| 13 | | 100-743, Public Act 100-769, or this amendatory Act of the |
| 14 | | 101st General Assembly or by this amendatory Act of the 100th |
| 15 | | General Assembly. |
| 16 | | (b) Notwithstanding any other provision of this Code or any |
| 17 | | subsequent amendment to this Code, every new benefit increase |
| 18 | | is subject to this Section and shall be deemed to be granted |
| 19 | | only in conformance with and contingent upon compliance with |
| 20 | | the provisions of this Section.
|
| 21 | | (c) The Public Act enacting a new benefit increase must |
| 22 | | identify and provide for payment to the System of additional |
| 23 | | funding at least sufficient to fund the resulting annual |
| 24 | | increase in cost to the System as it accrues. |
| 25 | | Every new benefit increase is contingent upon the General |
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| 1 | | Assembly providing the additional funding required under this |
| 2 | | subsection. The Commission on Government Forecasting and |
| 3 | | Accountability shall analyze whether adequate additional |
| 4 | | funding has been provided for the new benefit increase and |
| 5 | | shall report its analysis to the Public Pension Division of the |
| 6 | | Department of Insurance. A new benefit increase created by a |
| 7 | | Public Act that does not include the additional funding |
| 8 | | required under this subsection is null and void. If the Public |
| 9 | | Pension Division determines that the additional funding |
| 10 | | provided for a new benefit increase under this subsection is or |
| 11 | | has become inadequate, it may so certify to the Governor and |
| 12 | | the State Comptroller and, in the absence of corrective action |
| 13 | | by the General Assembly, the new benefit increase shall expire |
| 14 | | at the end of the fiscal year in which the certification is |
| 15 | | made.
|
| 16 | | (d) Every new benefit increase shall expire 5 years after |
| 17 | | its effective date or on such earlier date as may be specified |
| 18 | | in the language enacting the new benefit increase or provided |
| 19 | | under subsection (c). This does not prevent the General |
| 20 | | Assembly from extending or re-creating a new benefit increase |
| 21 | | by law. |
| 22 | | (e) Except as otherwise provided in the language creating |
| 23 | | the new benefit increase, a new benefit increase that expires |
| 24 | | under this Section continues to apply to persons who applied |
| 25 | | and qualified for the affected benefit while the new benefit |
| 26 | | increase was in effect and to the affected beneficiaries and |
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| 1 | | alternate payees of such persons, but does not apply to any |
| 2 | | other person, including without limitation a person who |
| 3 | | continues in service after the expiration date and did not |
| 4 | | apply and qualify for the affected benefit while the new |
| 5 | | benefit increase was in effect.
|
| 6 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 7 | | 100-743, eff. 8-10-18; 100-769, eff. 8-10-18; revised |
| 8 | | 10-15-18.)
|
| 9 | | Section 10-15. The State Pension Funds Continuing |
| 10 | | Appropriation Act is amended by changing Section 1.2 as |
| 11 | | follows:
|
| 12 | | (40 ILCS 15/1.2)
|
| 13 | | Sec. 1.2. Appropriations for the State Employees' |
| 14 | | Retirement System.
|
| 15 | | (a) From each fund from which an amount is appropriated for |
| 16 | | personal
services to a department or other employer under |
| 17 | | Article 14 of the Illinois
Pension Code, there is hereby |
| 18 | | appropriated to that department or other
employer, on a |
| 19 | | continuing annual basis for each State fiscal year, an
|
| 20 | | additional amount equal to the amount, if any, by which (1) an |
| 21 | | amount equal
to the percentage of the personal services line |
| 22 | | item for that department or
employer from that fund for that |
| 23 | | fiscal year that the Board of Trustees of
the State Employees' |
| 24 | | Retirement System of Illinois has certified under Section
|
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| 1 | | 14-135.08 of the Illinois Pension Code to be necessary to meet |
| 2 | | the State's
obligation under Section 14-131 of the Illinois |
| 3 | | Pension Code for that fiscal
year, exceeds (2) the amounts |
| 4 | | otherwise appropriated to that department or
employer from that |
| 5 | | fund for State contributions to the State Employees'
Retirement |
| 6 | | System for that fiscal year.
From the effective
date of this |
| 7 | | amendatory Act of the 93rd General Assembly
through the final |
| 8 | | payment from a department or employer's
personal services line |
| 9 | | item for fiscal year 2004, payments to
the State Employees' |
| 10 | | Retirement System that otherwise would
have been made under |
| 11 | | this subsection (a) shall be governed by
the provisions in |
| 12 | | subsection (a-1).
|
| 13 | | (a-1) (Blank). If a Fiscal Year 2004 Shortfall is certified |
| 14 | | under subsection (f) of
Section 14-131 of the Illinois Pension |
| 15 | | Code, there is hereby appropriated
to the State Employees' |
| 16 | | Retirement System of Illinois on a
continuing basis from the |
| 17 | | General Revenue Fund an additional
aggregate amount equal to |
| 18 | | the Fiscal Year 2004 Shortfall.
|
| 19 | | (a-2) (Blank). If a Fiscal Year 2010 Shortfall is certified |
| 20 | | under subsection (i) of Section 14-131 of the Illinois Pension |
| 21 | | Code, there is hereby appropriated to the State Employees' |
| 22 | | Retirement System of Illinois on a continuing basis from the |
| 23 | | General Revenue Fund an additional aggregate amount equal to |
| 24 | | the Fiscal Year 2010 Shortfall. |
| 25 | | (a-3) (Blank). If a Fiscal Year 2016 Shortfall is certified |
| 26 | | under subsection (k) of Section 14-131 of the Illinois Pension |
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| 1 | | Code, there is hereby appropriated to the State Employees' |
| 2 | | Retirement System of Illinois on a continuing basis from the |
| 3 | | General Revenue Fund an additional aggregate amount equal to |
| 4 | | the Fiscal Year 2016 Shortfall. |
| 5 | | (a-4) If a Prior Fiscal Year Shortfall is certified under |
| 6 | | subsection (k) of Section 14-131 of the Illinois Pension Code, |
| 7 | | there is hereby appropriated to the State Employees' Retirement |
| 8 | | System of Illinois on a continuing basis from the General |
| 9 | | Revenue Fund an additional aggregate amount equal to the Prior |
| 10 | | Fiscal Year 2018 Shortfall. |
| 11 | | (b) The continuing appropriations provided for by this |
| 12 | | Section shall first
be available in State fiscal year 1996.
|
| 13 | | (c) Beginning in Fiscal Year 2005, any continuing |
| 14 | | appropriation under this Section arising out of an |
| 15 | | appropriation for personal services from the Road Fund to the |
| 16 | | Department of State Police or the Secretary of State shall be |
| 17 | | payable from the General Revenue Fund rather than the Road |
| 18 | | Fund.
|
| 19 | | (d) (Blank). For State fiscal year 2010 only, a continuing |
| 20 | | appropriation is provided to the State Employees' Retirement |
| 21 | | System equal to the amount certified by the System on or before |
| 22 | | December 31, 2008, less the gross proceeds of the bonds sold in |
| 23 | | fiscal year 2010 under the authorization contained in |
| 24 | | subsection (a) of Section 7.2 of the General Obligation Bond |
| 25 | | Act. |
| 26 | | (e) (Blank). For State fiscal year 2011 only, the |
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| 1 | | continuing appropriation under this Section provided to the |
| 2 | | State Employees' Retirement System is limited to an amount |
| 3 | | equal to the amount certified by the System on or before |
| 4 | | December 31, 2009, less any amounts received pursuant to |
| 5 | | subsection (a-3) of Section 14.1 of the State Finance Act. |
| 6 | | (f) (Blank). For State fiscal year 2011 only, a continuing
|
| 7 | | appropriation is provided to the State Employees' Retirement
|
| 8 | | System equal to the amount certified by the System on or before
|
| 9 | | April 1, 2011, less the gross proceeds of the bonds sold in
|
| 10 | | fiscal year 2011 under the authorization contained in
|
| 11 | | subsection (a) of Section 7.2 of the General Obligation Bond
|
| 12 | | Act. |
| 13 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
| 14 | | 100-587, eff. 6-4-18.)
|
| 15 | | Section 10-20. The Drug Asset Forfeiture Procedure Act is |
| 16 | | amended by changing Section 13.2 as follows:
|
| 17 | | (725 ILCS 150/13.2) (was 725 ILCS 150/17) |
| 18 | | Sec. 13.2. Distribution of proceeds; selling or retaining |
| 19 | | seized property prohibited. |
| 20 | | (a) Except as otherwise provided in this Section, the court |
| 21 | | shall order that property forfeited under this Act be delivered |
| 22 | | to the Department of State Police within 60 days. |
| 23 | | (b) All moneys and the sale proceeds of all other property |
| 24 | | forfeited and seized under this Act shall be distributed as |
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| 1 | | follows: |
| 2 | | (1)(i) 65% shall be distributed to the metropolitan |
| 3 | | enforcement group, local, municipal, county, or State law |
| 4 | | enforcement agency or agencies that conducted or |
| 5 | | participated in the investigation resulting in the |
| 6 | | forfeiture. The distribution shall bear a reasonable |
| 7 | | relationship to the degree of direct participation of the |
| 8 | | law enforcement agency in the effort resulting in the |
| 9 | | forfeiture, taking into account the total value of the |
| 10 | | property forfeited and the total law enforcement effort |
| 11 | | with respect to the violation of the law upon which the |
| 12 | | forfeiture is based. Amounts distributed to the agency or |
| 13 | | agencies shall be used for the enforcement of laws |
| 14 | | governing cannabis and controlled substances; for public |
| 15 | | education in the community or schools in the prevention or |
| 16 | | detection of the abuse of drugs or alcohol; or for security |
| 17 | | cameras used for the prevention or detection of violence, |
| 18 | | except that amounts distributed to the Secretary of State |
| 19 | | shall be deposited into the Secretary of State Evidence |
| 20 | | Fund to be used as provided in Section 2-115 of the |
| 21 | | Illinois Vehicle Code. |
| 22 | | (ii) Any local, municipal, or county law enforcement |
| 23 | | agency entitled to receive a monetary distribution of |
| 24 | | forfeiture proceeds may share those forfeiture proceeds |
| 25 | | pursuant to the terms of an intergovernmental agreement |
| 26 | | with a municipality that has a population in excess of |
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| 1 | | 20,000 if: |
| 2 | | (A) the receiving agency has entered into an |
| 3 | | intergovernmental agreement with the municipality to |
| 4 | | provide police services; |
| 5 | | (B) the intergovernmental agreement for police |
| 6 | | services provides for consideration in an amount of not |
| 7 | | less than $1,000,000 per year; |
| 8 | | (C) the seizure took place within the geographical |
| 9 | | limits of the municipality; and |
| 10 | | (D) the funds are used only for the enforcement of |
| 11 | | laws governing cannabis and controlled substances; for |
| 12 | | public education in the community or schools in the |
| 13 | | prevention or detection of the abuse of drugs or |
| 14 | | alcohol; or for security cameras used for the |
| 15 | | prevention or detection of violence or the |
| 16 | | establishment of a municipal police force, including |
| 17 | | the training of officers, construction of a police |
| 18 | | station, or the purchase of law enforcement equipment |
| 19 | | or vehicles. |
| 20 | | (2)(i) 12.5% shall be distributed to the Office of the |
| 21 | | State's Attorney of the county in which the prosecution |
| 22 | | resulting in the forfeiture was instituted, deposited in a |
| 23 | | special fund in the county treasury and appropriated to the |
| 24 | | State's Attorney for use in the enforcement of laws |
| 25 | | governing cannabis and controlled substances; for public |
| 26 | | education in the community or schools in the prevention or |
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| 1 | | detection of the abuse of drugs or alcohol; or, at the |
| 2 | | discretion of the State's Attorney, in addition to other |
| 3 | | authorized purposes, to make grants to local substance |
| 4 | | abuse treatment facilities and half-way houses. In |
| 5 | | counties over 3,000,000 population, 25% shall be |
| 6 | | distributed to the Office of the State's Attorney for use |
| 7 | | in the enforcement of laws governing cannabis and |
| 8 | | controlled substances; for public education in the |
| 9 | | community or schools in the prevention or detection of the |
| 10 | | abuse of drugs or alcohol; or at the discretion of the |
| 11 | | State's Attorney, in addition to other authorized |
| 12 | | purposes, to make grants to local substance abuse treatment |
| 13 | | facilities and half-way houses. If the prosecution is |
| 14 | | undertaken solely by the Attorney General, the portion |
| 15 | | provided shall be distributed to the Attorney General for |
| 16 | | use in the enforcement of laws governing cannabis and |
| 17 | | controlled substances or for public education in the |
| 18 | | community or schools in the prevention or detection of the |
| 19 | | abuse of drugs or alcohol. |
| 20 | | (ii) 12.5% shall be distributed to the Office of the |
| 21 | | State's Attorneys Appellate Prosecutor and deposited in |
| 22 | | the Narcotics Profit Forfeiture Fund of that office to be |
| 23 | | used for additional expenses incurred in the |
| 24 | | investigation, prosecution and appeal of cases arising |
| 25 | | under laws governing cannabis and controlled substances, |
| 26 | | together with administrative expenses, and for legal |
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| 1 | | education or for public education in the community or |
| 2 | | schools in the prevention or detection of the abuse of |
| 3 | | drugs or alcohol. The Office of the State's Attorneys |
| 4 | | Appellate Prosecutor shall not receive distribution from |
| 5 | | cases brought in counties with over 3,000,000 population. |
| 6 | | (3) 10% shall be retained by the Department of State |
| 7 | | Police for expenses related to the administration and sale |
| 8 | | of seized and forfeited property.
|
| 9 | | (Source: P.A. 100-512, eff. 7-1-18; 100-699, eff. 8-3-18.)
|
| 10 | | Section 10-25. The State's Attorneys Appellate |
| 11 | | Prosecutor's Act is amended by changing Section 9.01 as |
| 12 | | follows:
|
| 13 | | (725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
|
| 14 | | Sec. 9.01.
For State fiscal years beginning on or after |
| 15 | | July 1, 2017, the The General Assembly shall appropriate money |
| 16 | | for the expenses
of the Office, other than the expenses of the |
| 17 | | Office incident
to the programs and publications authorized by |
| 18 | | Section 4.10 of this Act,
from such Funds and in such amounts |
| 19 | | as it may determine. one-third from the State's Attorneys |
| 20 | | Appellate Prosecutor's County Fund and
two-thirds from the |
| 21 | | General Revenue Fund, except for employees in the
collective |
| 22 | | bargaining unit, for which all personal services expenses shall
|
| 23 | | be paid from the General Revenue Fund.
|
| 24 | | (Source: P.A. 86-332.)
|
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| 1 | | Section 10-30. The Unified Code of Corrections is amended |
| 2 | | by adding Section 5-9-1.22 as follows:
|
| 3 | | (730 ILCS 5/5-9-1.22 new) |
| 4 | | Sec. 5-9-1.22. Fee; Roadside Memorial Fund. A person who is |
| 5 | | convicted or receives a disposition of court supervision for a |
| 6 | | violation of
Section 11-501 of the Illinois Vehicle Code shall, |
| 7 | | in addition to any other
disposition, penalty, or fine imposed, |
| 8 | | pay a fee of
$50 which shall
be collected by the clerk of the |
| 9 | | court and then remitted to the State Treasurer for deposit into |
| 10 | | the Roadside Memorial Fund, a special fund that is created in |
| 11 | | the State treasury. However, the court may waive the fee if |
| 12 | | full restitution is complied with. Subject to appropriation, |
| 13 | | all moneys in the Roadside Memorial Fund shall be used by the |
| 14 | | Department of Transportation to pay fees imposed under |
| 15 | | subsection (f) of Section 20 of the Roadside Memorial Act. |
| 16 | | This Section is substantially the same as Section
5-9-1.8 |
| 17 | | of the Unified Code of Corrections, which Section was repealed |
| 18 | | by
Public Act 100-987, and shall be construed as a
continuation |
| 19 | | of the fee established by that prior law, and not as a new or |
| 20 | | different
fee.
|
| 21 | | Section 10-35. The Revised Uniform Unclaimed Property Act |
| 22 | | is amended by changing Section 15-801 as follows:
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| 1 | | (765 ILCS 1026/15-801)
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| 2 | | Sec. 15-801. Deposit of funds by administrator. |
| 3 | | (a) Except as otherwise provided in this Section, the |
| 4 | | administrator shall deposit in the Unclaimed Property Trust |
| 5 | | Fund all funds received under this Act, including proceeds from |
| 6 | | the sale of property under Article 7. The administrator may |
| 7 | | deposit any amount in the Unclaimed Property Trust Fund into |
| 8 | | the State Pensions Fund during the fiscal year at his or her |
| 9 | | discretion; however, he or she shall, on April 15 and October |
| 10 | | 15 of each year, deposit any amount in the Unclaimed Property |
| 11 | | Trust Fund exceeding $2,500,000 into the State Pensions Fund. |
| 12 | | If on either April 15 or October 15, the administrator |
| 13 | | determines that a balance of $2,500,000 is insufficient for the |
| 14 | | prompt payment of unclaimed property claims authorized under |
| 15 | | this Act, the administrator may retain more than $2,500,000 in |
| 16 | | the Unclaimed Property Trust Fund in order to ensure the prompt |
| 17 | | payment of claims. Beginning in State fiscal year 2021 2020, |
| 18 | | all amounts that are deposited into the State Pensions Fund |
| 19 | | from the Unclaimed Property Trust Fund shall be apportioned to |
| 20 | | the designated retirement systems as provided in subsection |
| 21 | | (c-6) of Section 8.12 of the State Finance Act to reduce their |
| 22 | | actuarial reserve deficiencies. |
| 23 | | (b) The administrator shall make prompt payment of claims |
| 24 | | he or she duly allows as provided for in this Act from the |
| 25 | | Unclaimed Property Trust Fund. This shall constitute an |
| 26 | | irrevocable and continuing appropriation of all amounts in the |
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| 1 | | Unclaimed Property Trust Fund necessary to make prompt payment |
| 2 | | of claims duly allowed by the administrator pursuant to this |
| 3 | | Act.
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| 4 | | (Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18.)
|
| 5 | | ARTICLE 15. AVIATION
|
| 6 | | Section 15-5. The State Finance Act is amended by changing |
| 7 | | Section 6z-34 and by adding Sections 5.891, 5.893, 5.894, |
| 8 | | 5.895, 6z-20.1, 6z-20.2, 6z-20.3, and 50 as follows:
|
| 9 | | (30 ILCS 105/5.891 new) |
| 10 | | Sec. 5.891. The State Aviation Program Fund.
|
| 11 | | (30 ILCS 105/5.893 new) |
| 12 | | Sec. 5.893. The Local Government Aviation Trust Fund.
|
| 13 | | (30 ILCS 105/5.894 new) |
| 14 | | Sec. 5.894. The Aviation Fuel Sales Tax Refund Fund.
|
| 15 | | (30 ILCS 105/5.895 new) |
| 16 | | Sec. 5.895. The Sound-Reducing Windows and Doors |
| 17 | | Replacement Fund.
|
| 18 | | (30 ILCS 105/6z-20.1 new) |
| 19 | | Sec. 6z-20.1. The State Aviation Program Fund and the |
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| 1 | | Sound-Reducing Windows and Doors Replacement Fund. |
| 2 | | (a) The State Aviation Program Fund is created in the State |
| 3 | | Treasury. Moneys in the Fund shall be used by the Department of |
| 4 | | Transportation for the purposes of administering a State |
| 5 | | Aviation Program. Subject to appropriation, the moneys shall be |
| 6 | | used for the purpose of distributing grants to units of local |
| 7 | | government to be used for airport-related purposes. Grants to |
| 8 | | units of local government from the Fund shall be distributed |
| 9 | | proportionately based on equal part enplanements, total cargo, |
| 10 | | and airport operations. With regard to enplanements that occur |
| 11 | | within a municipality with a population of over 500,000, grants |
| 12 | | shall be distributed only to the municipality. |
| 13 | | (b) For grants to a unit of government other than a |
| 14 | | municipality with a population of more than 500,000, |
| 15 | | "airport-related purposes" means the capital or operating |
| 16 | | costs of: (1) an airport; (2) a local airport system; or (3) |
| 17 | | any other local facility that is owned or operated by the |
| 18 | | person or entity that owns or operates the airport that is |
| 19 | | directly and substantially related to the air transportation of |
| 20 | | passengers or property as provided in 49 U.S.C. 47133, |
| 21 | | including (i) the replacement of sound-reducing windows and |
| 22 | | doors installed under the Residential Sound Insulation Program |
| 23 | | and (ii) in-home air quality monitoring testing in residences |
| 24 | | in which windows or doors were installed under the Residential |
| 25 | | Sound Insulation Program. |
| 26 | | (c) For grants to a municipality with a population of more |
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| 1 | | than 500,000, "airport-related purposes" means the capital |
| 2 | | costs of: (1) an airport; (2) a local airport system; or (3) |
| 3 | | any other local facility that (i) is owned or operated by a |
| 4 | | person or entity that owns or operates an airport and (ii) is |
| 5 | | directly and substantially related to the air transportation of |
| 6 | | passengers or property, as provided in 40 U.S.C. 47133. For |
| 7 | | grants to a municipality with a population of more than |
| 8 | | 500,000, "airport-related purposes" also means costs |
| 9 | | associated with the replacement of sound-reducing windows and |
| 10 | | doors installed under the Residential Sound Insulation |
| 11 | | Program. |
| 12 | | (d) In each State fiscal year, the first $7,500,000 |
| 13 | | attributable to a municipality with a population of more than |
| 14 | | 500,000, as provided in subsection (a) of this Section, shall |
| 15 | | be transferred to the Sound-Reducing Windows and Doors |
| 16 | | Replacement Fund, a special fund created in the State Treasury. |
| 17 | | Subject to appropriation, the moneys in the Fund shall be used |
| 18 | | for costs associated with the replacement of sound-reducing |
| 19 | | windows and doors installed under the Residential Sound |
| 20 | | Insulation Program. Any amounts attributable to a municipality |
| 21 | | with a population of more than 500,000 in excess of $7,500,000 |
| 22 | | in each State fiscal year shall be distributed among the |
| 23 | | airports in that municipality based on the same formula as |
| 24 | | prescribed in subsection (a) to be used for airport-related |
| 25 | | purposes.
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| 1 | | (30 ILCS 105/6z-20.2 new) |
| 2 | | Sec. 6z-20.2. The Local Government Aviation Trust Fund. |
| 3 | | (a) The Local Government Aviation Trust Fund is created as |
| 4 | | a trust fund in the State Treasury. Moneys in the Trust Fund |
| 5 | | shall be used by units of local government for airport-related |
| 6 | | purposes. |
| 7 | | (b) As used in this Section, "airport-related purposes" |
| 8 | | means the capital or operating costs of: (1) an airport; (2) a |
| 9 | | local airport system; or (3) any other local facility that is |
| 10 | | owned or operated by the person or entity that owns or operates |
| 11 | | the airport that is directly and substantially related to the |
| 12 | | air transportation of passengers or property as provided in 49 |
| 13 | | U.S.C. 47133, including (i) the replacement of sound-reducing |
| 14 | | windows and doors installed under the Residential Sound |
| 15 | | Insulation Program and (ii) in-home air quality testing in |
| 16 | | residences in which windows or doors were installed under the |
| 17 | | Residential Sound Insulation Program. |
| 18 | | (c) Moneys in the Trust Fund are not subject to |
| 19 | | appropriation and shall be used solely as provided in this |
| 20 | | Section. All deposits into the Trust Fund shall be held in the |
| 21 | | Trust Fund by the State Treasurer, ex officio, as trustee |
| 22 | | separate and apart from all public moneys or funds of this |
| 23 | | State. |
| 24 | | (d) On or before the 25th day of each calendar month, the |
| 25 | | Department shall prepare and certify to the Comptroller the |
| 26 | | disbursement of stated sums of money to named units of local |
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| 1 | | government, the units of local government to be those from |
| 2 | | which retailers or servicemen have paid tax or penalties to the |
| 3 | | Department during the second preceding calendar month on sales |
| 4 | | of aviation fuel. The amount to be paid to each unit of local |
| 5 | | government shall be the amount (not including credit memoranda) |
| 6 | | collected during the second preceding calendar month by the |
| 7 | | Department and paid into the Local Government Aviation Trust |
| 8 | | Fund, plus an amount the Department determines is necessary to |
| 9 | | offset any amounts which were erroneously paid to a different |
| 10 | | taxing body, and not including an amount equal to the amount of |
| 11 | | refunds made during the second preceding calendar month by the |
| 12 | | Department, and not including any amount which the Department |
| 13 | | determines is necessary to offset any amounts which are payable |
| 14 | | to a different taxing body but were erroneously paid to the |
| 15 | | unit of local government. Within 10 days after receipt by the |
| 16 | | Comptroller of the certification for disbursement to the units |
| 17 | | of local government, provided for in this Section to be given |
| 18 | | to the Comptroller by the Department, the Comptroller shall |
| 19 | | cause the orders to be drawn for the respective amounts in |
| 20 | | accordance with the directions contained in the certification. |
| 21 | | When certifying the amount of the monthly disbursement to a |
| 22 | | unit of local government under this Section, the Department |
| 23 | | shall increase or decrease that amount by an amount necessary |
| 24 | | to offset any misallocation of previous disbursements. The |
| 25 | | offset amount shall be the amount erroneously disbursed within |
| 26 | | the 6 months preceding the time a misallocation is discovered.
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| 1 | | (30 ILCS 105/6z-20.3 new) |
| 2 | | Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund. |
| 3 | | (a) The Aviation Fuel Sales Tax Refund Fund is hereby |
| 4 | | created as a special fund in the State Treasury. Moneys in the |
| 5 | | Aviation Fuel Sales Tax Refund Fund shall be used by the |
| 6 | | Department of Revenue to pay refunds of Use Tax, Service Use |
| 7 | | Tax, Service Occupation Tax, and Retailers' Occupation Tax paid |
| 8 | | on aviation fuel in the manner provided in Section 19 of the |
| 9 | | Use Tax Act, Section 17 of the Service Use Tax Act, Section 17 |
| 10 | | of the Service Occupation Tax Act, and Section 6 of the |
| 11 | | Retailers' Occupation Tax Act. |
| 12 | | (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall |
| 13 | | be expended exclusively for the purpose of paying refunds |
| 14 | | pursuant to this Section. |
| 15 | | (c) The Director of Revenue shall order payment of refunds |
| 16 | | under this Section from the Aviation Fuel Sales Tax Refund Fund |
| 17 | | only to the extent that amounts collected pursuant to Section 3 |
| 18 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
| 19 | | Act, Section 9 of the Service Occupation Tax Act, and Section 9 |
| 20 | | of the Service Use Tax Act on aviation fuel have been deposited |
| 21 | | and retained in the Fund. |
| 22 | | As soon as possible after the end of each fiscal year, the |
| 23 | | Director of Revenue shall order transferred and the State |
| 24 | | Treasurer and State Comptroller shall transfer from the |
| 25 | | Aviation Fuel Sales Tax Refund Fund to the State Aviation |
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| 1 | | Program Fund 20% of any surplus remaining as of the end of such |
| 2 | | fiscal year and shall transfer from the Aviation Fuel Sales Tax |
| 3 | | Refund Fund to the General Revenue Fund 80% of any surplus |
| 4 | | remaining as of the end of such fiscal year. |
| 5 | | This Section shall constitute an irrevocable and |
| 6 | | continuing appropriation from the Aviation Fuel Sales Tax |
| 7 | | Refund Fund for the purpose of paying refunds in accordance |
| 8 | | with the provisions of this Section.
|
| 9 | | (30 ILCS 105/6z-34)
|
| 10 | | Sec. 6z-34. Secretary of State Special Services Fund. There
|
| 11 | | is created in the State Treasury a special fund to be known as |
| 12 | | the Secretary of
State Special Services Fund. Moneys deposited |
| 13 | | into the Fund may, subject to
appropriation, be used by the |
| 14 | | Secretary of State for any or all of the
following purposes:
|
| 15 | | (1) For general automation efforts within operations |
| 16 | | of the Office of
Secretary of State.
|
| 17 | | (2) For technology applications in any form that will |
| 18 | | enhance the
operational capabilities of the Office of |
| 19 | | Secretary of State.
|
| 20 | | (3) To provide funds for any type of library grants |
| 21 | | authorized and
administered by the Secretary of State as |
| 22 | | State Librarian. |
| 23 | | (4) For the purposes of the Secretary of State's |
| 24 | | operating program expenses related to the enforcement of |
| 25 | | administrative laws related to vehicles and |
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| 1 | | transportation.
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| 2 | | These funds are in addition to any other funds otherwise |
| 3 | | authorized to the
Office of Secretary of State for like or |
| 4 | | similar purposes.
|
| 5 | | On August 15, 1997, all fiscal year 1997 receipts that |
| 6 | | exceed the
amount of $15,000,000 shall be transferred from this |
| 7 | | Fund to the Technology Management Revolving Fund (formerly |
| 8 | | known as the Statistical
Services Revolving Fund); on August |
| 9 | | 15, 1998 and each year thereafter
through 2000, all
receipts |
| 10 | | from the fiscal year ending on the previous June 30th that |
| 11 | | exceed the
amount of $17,000,000 shall be transferred from this |
| 12 | | Fund to the Technology Management Revolving Fund (formerly |
| 13 | | known as the Statistical
Services Revolving Fund); on August |
| 14 | | 15, 2001 and each year thereafter
through 2002, all
receipts |
| 15 | | from the fiscal year ending on the previous June 30th that |
| 16 | | exceed the
amount of $19,000,000 shall be transferred from this |
| 17 | | Fund to the Technology Management Revolving Fund (formerly |
| 18 | | known as the Statistical
Services Revolving Fund); and on |
| 19 | | August 15, 2003 and each year thereafter, all
receipts from the |
| 20 | | fiscal year ending on the previous June 30th that exceed the
|
| 21 | | amount of $33,000,000 shall be transferred from this Fund to |
| 22 | | the Technology Management Revolving Fund (formerly known as the |
| 23 | | Statistical
Services Revolving Fund).
|
| 24 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
| 25 | | Section 15-10. The Use Tax Act is amended by changing |
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| 1 | | Sections 9 and 19 as follows:
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| 2 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
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| 3 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
| 4 | | and
trailers that are required to be registered with an agency |
| 5 | | of this State,
each retailer
required or authorized to collect |
| 6 | | the tax imposed by this Act shall pay
to the Department the |
| 7 | | amount of such tax (except as otherwise provided)
at the time |
| 8 | | when he is required to file his return for the period during
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| 9 | | which such tax was collected, less a discount of 2.1% prior to
|
| 10 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
| 11 | | per calendar
year, whichever is greater, which is allowed to |
| 12 | | reimburse the retailer
for expenses incurred in collecting the |
| 13 | | tax, keeping records, preparing
and filing returns, remitting |
| 14 | | the tax and supplying data to the
Department on request. The |
| 15 | | discount under this Section is not allowed for taxes paid on |
| 16 | | aviation fuel that are deposited into the State Aviation |
| 17 | | Program Fund under this Act. In the case of retailers who |
| 18 | | report and pay the
tax on a transaction by transaction basis, |
| 19 | | as provided in this Section,
such discount shall be taken with |
| 20 | | each such tax remittance instead of
when such retailer files |
| 21 | | his periodic return. The discount allowed under this Section is |
| 22 | | allowed only for returns that are filed in the manner required |
| 23 | | by this Act. The Department may disallow the discount for |
| 24 | | retailers whose certificate of registration is revoked at the |
| 25 | | time the return is filed, but only if the Department's decision |
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| 1 | | to revoke the certificate of registration has become final. A |
| 2 | | retailer need not remit
that part of any tax collected by him |
| 3 | | to the extent that he is required
to remit and does remit the |
| 4 | | tax imposed by the Retailers' Occupation
Tax Act, with respect |
| 5 | | to the sale of the same property. |
| 6 | | Where such tangible personal property is sold under a |
| 7 | | conditional
sales contract, or under any other form of sale |
| 8 | | wherein the payment of
the principal sum, or a part thereof, is |
| 9 | | extended beyond the close of
the period for which the return is |
| 10 | | filed, the retailer, in collecting
the tax (except as to motor |
| 11 | | vehicles, watercraft, aircraft, and
trailers that are required |
| 12 | | to be registered with an agency of this State),
may collect for |
| 13 | | each
tax return period, only the tax applicable to that part of |
| 14 | | the selling
price actually received during such tax return |
| 15 | | period. |
| 16 | | Except as provided in this Section, on or before the |
| 17 | | twentieth day of each
calendar month, such retailer shall file |
| 18 | | a return for the preceding
calendar month. Such return shall be |
| 19 | | filed on forms prescribed by the
Department and shall furnish |
| 20 | | such information as the Department may
reasonably require. On |
| 21 | | and after January 1, 2018, except for returns for motor |
| 22 | | vehicles, watercraft, aircraft, and trailers that are required |
| 23 | | to be registered with an agency of this State, with respect to |
| 24 | | retailers whose annual gross receipts average $20,000 or more, |
| 25 | | all returns required to be filed pursuant to this Act shall be |
| 26 | | filed electronically. Retailers who demonstrate that they do |
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| 1 | | not have access to the Internet or demonstrate hardship in |
| 2 | | filing electronically may petition the Department to waive the |
| 3 | | electronic filing requirement. |
| 4 | | The Department may require returns to be filed on a |
| 5 | | quarterly basis.
If so required, a return for each calendar |
| 6 | | quarter shall be filed on or
before the twentieth day of the |
| 7 | | calendar month following the end of such
calendar quarter. The |
| 8 | | taxpayer shall also file a return with the
Department for each |
| 9 | | of the first two months of each calendar quarter, on or
before |
| 10 | | the twentieth day of the following calendar month, stating: |
| 11 | | 1. The name of the seller; |
| 12 | | 2. The address of the principal place of business from |
| 13 | | which he engages
in the business of selling tangible |
| 14 | | personal property at retail in this State; |
| 15 | | 3. The total amount of taxable receipts received by him |
| 16 | | during the
preceding calendar month from sales of tangible |
| 17 | | personal property by him
during such preceding calendar |
| 18 | | month, including receipts from charge and
time sales, but |
| 19 | | less all deductions allowed by law; |
| 20 | | 4. The amount of credit provided in Section 2d of this |
| 21 | | Act; |
| 22 | | 5. The amount of tax due; |
| 23 | | 5-5. The signature of the taxpayer; and |
| 24 | | 6. Such other reasonable information as the Department |
| 25 | | may
require. |
| 26 | | Beginning on January 1, 2020, each retailer required or |
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| 1 | | authorized to collect the tax imposed by this Act on aviation |
| 2 | | fuel sold at retail in this State during the preceding calendar |
| 3 | | month shall, instead of reporting and paying tax on aviation |
| 4 | | fuel as otherwise required by this Section, file and pay tax to |
| 5 | | the Department on an aviation fuel tax return, on or before the |
| 6 | | twentieth day of each calendar month. The requirements related |
| 7 | | to the return shall be as otherwise provided in this Section. |
| 8 | | Notwithstanding any other provisions of this Act to the |
| 9 | | contrary, retailers collecting tax on aviation fuel shall file |
| 10 | | all aviation fuel tax returns and shall make all aviation fuel |
| 11 | | fee payments by electronic means in the manner and form |
| 12 | | required by the Department. For purposes of this paragraph, |
| 13 | | "aviation fuel" means a product that is intended for use or |
| 14 | | offered for sale as fuel for an aircraft. |
| 15 | | If a taxpayer fails to sign a return within 30 days after |
| 16 | | the proper notice
and demand for signature by the Department, |
| 17 | | the return shall be considered
valid and any amount shown to be |
| 18 | | due on the return shall be deemed assessed. |
| 19 | | Beginning October 1, 1993, a taxpayer who has an average |
| 20 | | monthly tax
liability of $150,000 or more shall make all |
| 21 | | payments required by rules of the
Department by electronic |
| 22 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 23 | | an average monthly tax liability of $100,000 or more shall make |
| 24 | | all
payments required by rules of the Department by electronic |
| 25 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| 26 | | an average monthly tax liability
of $50,000 or more shall make |
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| 1 | | all payments required by rules of the Department
by electronic |
| 2 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
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| 3 | | an annual tax liability of $200,000 or more shall make all |
| 4 | | payments required by
rules of the Department by electronic |
| 5 | | funds transfer. The term "annual tax
liability" shall be the |
| 6 | | sum of the taxpayer's liabilities under this Act, and
under all |
| 7 | | other State and local occupation and use tax laws administered |
| 8 | | by the
Department, for the immediately preceding calendar year. |
| 9 | | The term "average
monthly tax liability" means
the sum of the |
| 10 | | taxpayer's liabilities under this Act, and under all other |
| 11 | | State
and local occupation and use tax laws administered by the |
| 12 | | Department, for the
immediately preceding calendar year |
| 13 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 14 | | a tax liability in the
amount set forth in subsection (b) of |
| 15 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 16 | | all payments required by rules of the Department by
electronic |
| 17 | | funds transfer. |
| 18 | | Before August 1 of each year beginning in 1993, the |
| 19 | | Department shall notify
all taxpayers required to make payments |
| 20 | | by electronic funds transfer. All
taxpayers required to make |
| 21 | | payments by electronic funds transfer shall make
those payments |
| 22 | | for a minimum of one year beginning on October 1. |
| 23 | | Any taxpayer not required to make payments by electronic |
| 24 | | funds transfer may
make payments by electronic funds transfer |
| 25 | | with the permission of the
Department. |
| 26 | | All taxpayers required to make payment by electronic funds |
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| 1 | | transfer and any
taxpayers authorized to voluntarily make |
| 2 | | payments by electronic funds transfer
shall make those payments |
| 3 | | in the manner authorized by the Department. |
| 4 | | The Department shall adopt such rules as are necessary to |
| 5 | | effectuate a
program of electronic funds transfer and the |
| 6 | | requirements of this Section. |
| 7 | | Before October 1, 2000, if the taxpayer's average monthly |
| 8 | | tax liability
to the Department
under this Act, the Retailers' |
| 9 | | Occupation Tax Act, the Service
Occupation Tax Act, the Service |
| 10 | | Use Tax Act was $10,000 or more
during
the preceding 4 complete |
| 11 | | calendar quarters, he shall file a return with the
Department |
| 12 | | each month by the 20th day of the month next following the |
| 13 | | month
during which such tax liability is incurred and shall |
| 14 | | make payments to the
Department on or before the 7th, 15th, |
| 15 | | 22nd and last day of the month
during which such liability is |
| 16 | | incurred.
On and after October 1, 2000, if the taxpayer's |
| 17 | | average monthly tax liability
to the Department under this Act, |
| 18 | | the Retailers' Occupation Tax Act,
the
Service Occupation Tax |
| 19 | | Act, and the Service Use Tax Act was $20,000 or more
during the |
| 20 | | preceding 4 complete calendar quarters, he shall file a return |
| 21 | | with
the Department each month by the 20th day of the month |
| 22 | | next following the month
during which such tax liability is |
| 23 | | incurred and shall make payment to the
Department on or before |
| 24 | | the 7th, 15th, 22nd and last day of the
month during
which such |
| 25 | | liability is incurred.
If the month during which such tax
|
| 26 | | liability is incurred began prior to January 1, 1985, each |
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| 1 | | payment shall be
in an amount equal to 1/4 of the taxpayer's
|
| 2 | | actual liability for the month or an amount set by the |
| 3 | | Department not to
exceed 1/4 of the average monthly liability |
| 4 | | of the taxpayer to the
Department for the preceding 4 complete |
| 5 | | calendar quarters (excluding the
month of highest liability and |
| 6 | | the month of lowest liability in such 4
quarter period). If the |
| 7 | | month during which such tax liability is incurred
begins on or |
| 8 | | after January 1, 1985, and prior to January 1, 1987, each
|
| 9 | | payment shall be in an amount equal to 22.5% of the taxpayer's |
| 10 | | actual liability
for the month or 27.5% of the taxpayer's |
| 11 | | liability for the same calendar
month of the preceding year. If |
| 12 | | the month during which such tax liability
is incurred begins on |
| 13 | | or after January 1, 1987, and prior to January 1,
1988, each |
| 14 | | payment shall be in an amount equal to 22.5% of the taxpayer's
|
| 15 | | actual liability for the month or 26.25% of the taxpayer's |
| 16 | | liability for
the same calendar month of the preceding year. If |
| 17 | | the month during which such
tax liability is incurred begins on |
| 18 | | or after January 1, 1988, and prior to
January 1, 1989,
or |
| 19 | | begins on or after January 1, 1996, each payment shall be in an |
| 20 | | amount equal
to 22.5% of the taxpayer's actual liability for |
| 21 | | the month or 25% of the
taxpayer's liability for the same |
| 22 | | calendar month of the preceding year. If the
month during which |
| 23 | | such tax liability is incurred begins on or after January 1,
|
| 24 | | 1989,
and prior to January 1, 1996, each payment shall be in an |
| 25 | | amount equal to 22.5%
of the taxpayer's actual liability for |
| 26 | | the month or 25% of the taxpayer's
liability for the same |
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| 1 | | calendar month of the preceding year or 100% of the
taxpayer's |
| 2 | | actual liability for the quarter monthly reporting period. The
|
| 3 | | amount of such quarter monthly payments shall be credited |
| 4 | | against the final tax
liability
of the taxpayer's return for |
| 5 | | that month. Before October 1, 2000, once
applicable, the |
| 6 | | requirement
of the making of quarter monthly payments to the |
| 7 | | Department shall continue
until such taxpayer's average |
| 8 | | monthly liability to the Department during
the preceding 4 |
| 9 | | complete calendar quarters (excluding the month of highest
|
| 10 | | liability and the month of lowest liability) is less than
|
| 11 | | $9,000, or until
such taxpayer's average monthly liability to |
| 12 | | the Department as computed for
each calendar quarter of the 4 |
| 13 | | preceding complete calendar quarter period
is less than |
| 14 | | $10,000. However, if a taxpayer can show the
Department that
a |
| 15 | | substantial change in the taxpayer's business has occurred |
| 16 | | which causes
the taxpayer to anticipate that his average |
| 17 | | monthly tax liability for the
reasonably foreseeable future |
| 18 | | will fall below the $10,000 threshold
stated above, then
such |
| 19 | | taxpayer
may petition the Department for change in such |
| 20 | | taxpayer's reporting status.
On and after October 1, 2000, once |
| 21 | | applicable, the requirement of the making
of quarter monthly |
| 22 | | payments to the Department shall continue until such
taxpayer's |
| 23 | | average monthly liability to the Department during the |
| 24 | | preceding 4
complete calendar quarters (excluding the month of |
| 25 | | highest liability and the
month of lowest liability) is less |
| 26 | | than $19,000 or until such taxpayer's
average monthly liability |
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| 1 | | to the Department as computed for each calendar
quarter of the |
| 2 | | 4 preceding complete calendar quarter period is less than
|
| 3 | | $20,000. However, if a taxpayer can show the Department that a |
| 4 | | substantial
change in the taxpayer's business has occurred |
| 5 | | which causes the taxpayer to
anticipate that his average |
| 6 | | monthly tax liability for the reasonably
foreseeable future |
| 7 | | will fall below the $20,000 threshold stated above, then
such |
| 8 | | taxpayer may petition the Department for a change in such |
| 9 | | taxpayer's
reporting status.
The Department shall change such |
| 10 | | taxpayer's reporting status unless it
finds that such change is |
| 11 | | seasonal in nature and not likely to be long
term. If any such |
| 12 | | quarter monthly payment is not paid at the time or in
the |
| 13 | | amount required by this Section, then the taxpayer shall be |
| 14 | | liable for
penalties and interest on
the difference between the |
| 15 | | minimum amount due and the amount of such
quarter monthly |
| 16 | | payment actually and timely paid, except insofar as the
|
| 17 | | taxpayer has previously made payments for that month to the |
| 18 | | Department in
excess of the minimum payments previously due as |
| 19 | | provided in this Section.
The Department shall make reasonable |
| 20 | | rules and regulations to govern the
quarter monthly payment |
| 21 | | amount and quarter monthly payment dates for
taxpayers who file |
| 22 | | on other than a calendar monthly basis. |
| 23 | | If any such payment provided for in this Section exceeds |
| 24 | | the taxpayer's
liabilities under this Act, the Retailers' |
| 25 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
| 26 | | Service Use Tax Act, as shown by an original
monthly return, |
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| 1 | | the Department shall issue to the taxpayer a credit
memorandum |
| 2 | | no later than 30 days after the date of payment, which
|
| 3 | | memorandum may be submitted by the taxpayer to the Department |
| 4 | | in payment of
tax liability subsequently to be remitted by the |
| 5 | | taxpayer to the Department
or be assigned by the taxpayer to a |
| 6 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| 7 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
| 8 | | in accordance with reasonable rules and regulations to
be |
| 9 | | prescribed by the Department, except that if such excess |
| 10 | | payment is
shown on an original monthly return and is made |
| 11 | | after December 31, 1986, no
credit memorandum shall be issued, |
| 12 | | unless requested by the taxpayer. If no
such request is made, |
| 13 | | the taxpayer may credit such excess payment against
tax |
| 14 | | liability subsequently to be remitted by the taxpayer to the |
| 15 | | Department
under this Act, the Retailers' Occupation Tax Act, |
| 16 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
| 17 | | accordance with reasonable rules and
regulations prescribed by |
| 18 | | the Department. If the Department subsequently
determines that |
| 19 | | all or any part of the credit taken was not actually due to
the |
| 20 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
| 21 | | be
reduced by 2.1% or 1.75% of the difference between the |
| 22 | | credit taken and
that actually due, and the taxpayer shall be |
| 23 | | liable for penalties and
interest on such difference. |
| 24 | | If the retailer is otherwise required to file a monthly |
| 25 | | return and if the
retailer's average monthly tax liability to |
| 26 | | the Department
does not exceed $200, the Department may |
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| 1 | | authorize his returns to be
filed on a quarter annual basis, |
| 2 | | with the return for January, February,
and March of a given |
| 3 | | year being due by April 20 of such year; with the
return for |
| 4 | | April, May and June of a given year being due by July 20 of
such |
| 5 | | year; with the return for July, August and September of a given
|
| 6 | | year being due by October 20 of such year, and with the return |
| 7 | | for
October, November and December of a given year being due by |
| 8 | | January 20
of the following year. |
| 9 | | If the retailer is otherwise required to file a monthly or |
| 10 | | quarterly
return and if the retailer's average monthly tax |
| 11 | | liability to the
Department does not exceed $50, the Department |
| 12 | | may authorize his returns to
be filed on an annual basis, with |
| 13 | | the return for a given year being due by
January 20 of the |
| 14 | | following year. |
| 15 | | Such quarter annual and annual returns, as to form and |
| 16 | | substance,
shall be subject to the same requirements as monthly |
| 17 | | returns. |
| 18 | | Notwithstanding any other provision in this Act concerning |
| 19 | | the time
within which a retailer may file his return, in the |
| 20 | | case of any retailer
who ceases to engage in a kind of business |
| 21 | | which makes him responsible
for filing returns under this Act, |
| 22 | | such retailer shall file a final
return under this Act with the |
| 23 | | Department not more than one month after
discontinuing such |
| 24 | | business. |
| 25 | | In addition, with respect to motor vehicles, watercraft,
|
| 26 | | aircraft, and trailers that are required to be registered with |
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| 1 | | an agency of
this State, except as otherwise provided in this |
| 2 | | Section, every
retailer selling this kind of tangible personal |
| 3 | | property shall file,
with the Department, upon a form to be |
| 4 | | prescribed and supplied by the
Department, a separate return |
| 5 | | for each such item of tangible personal
property which the |
| 6 | | retailer sells, except that if, in the same
transaction, (i) a |
| 7 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 8 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
| 9 | | trailer to another aircraft, watercraft, motor vehicle or
|
| 10 | | trailer retailer for the purpose of resale
or (ii) a retailer |
| 11 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
| 12 | | more than one aircraft, watercraft, motor vehicle, or trailer |
| 13 | | to a
purchaser for use as a qualifying rolling stock as |
| 14 | | provided in Section 3-55 of
this Act, then
that seller may |
| 15 | | report the transfer of all the
aircraft, watercraft, motor
|
| 16 | | vehicles
or trailers involved in that transaction to the |
| 17 | | Department on the same
uniform
invoice-transaction reporting |
| 18 | | return form.
For purposes of this Section, "watercraft" means a |
| 19 | | Class 2, Class 3, or
Class
4 watercraft as defined in Section |
| 20 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
| 21 | | watercraft, or any boat equipped with an inboard motor. |
| 22 | | In addition, with respect to motor vehicles, watercraft, |
| 23 | | aircraft, and trailers that are required to be registered with |
| 24 | | an agency of this State, every person who is engaged in the |
| 25 | | business of leasing or renting such items and who, in |
| 26 | | connection with such business, sells any such item to a |
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| 1 | | retailer for the purpose of resale is, notwithstanding any |
| 2 | | other provision of this Section to the contrary, authorized to |
| 3 | | meet the return-filing requirement of this Act by reporting the |
| 4 | | transfer of all the aircraft, watercraft, motor vehicles, or |
| 5 | | trailers transferred for resale during a month to the |
| 6 | | Department on the same uniform invoice-transaction reporting |
| 7 | | return form on or before the 20th of the month following the |
| 8 | | month in which the transfer takes place. Notwithstanding any |
| 9 | | other provision of this Act to the contrary, all returns filed |
| 10 | | under this paragraph must be filed by electronic means in the |
| 11 | | manner and form as required by the Department. |
| 12 | | The transaction reporting return in the case of motor |
| 13 | | vehicles
or trailers that are required to be registered with an |
| 14 | | agency of this
State, shall
be the same document as the Uniform |
| 15 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
| 16 | | Code and must show the name and address of the
seller; the name |
| 17 | | and address of the purchaser; the amount of the selling
price |
| 18 | | including the amount allowed by the retailer for traded-in
|
| 19 | | property, if any; the amount allowed by the retailer for the |
| 20 | | traded-in
tangible personal property, if any, to the extent to |
| 21 | | which Section 2 of
this Act allows an exemption for the value |
| 22 | | of traded-in property; the
balance payable after deducting such |
| 23 | | trade-in allowance from the total
selling price; the amount of |
| 24 | | tax due from the retailer with respect to
such transaction; the |
| 25 | | amount of tax collected from the purchaser by the
retailer on |
| 26 | | such transaction (or satisfactory evidence that such tax is
not |
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| 1 | | due in that particular instance, if that is claimed to be the |
| 2 | | fact);
the place and date of the sale; a sufficient |
| 3 | | identification of the
property sold; such other information as |
| 4 | | is required in Section 5-402 of
the Illinois Vehicle Code, and |
| 5 | | such other information as the Department
may reasonably |
| 6 | | require. |
| 7 | | The transaction reporting return in the case of watercraft
|
| 8 | | and aircraft must show
the name and address of the seller; the |
| 9 | | name and address of the
purchaser; the amount of the selling |
| 10 | | price including the amount allowed
by the retailer for |
| 11 | | traded-in property, if any; the amount allowed by
the retailer |
| 12 | | for the traded-in tangible personal property, if any, to
the |
| 13 | | extent to which Section 2 of this Act allows an exemption for |
| 14 | | the
value of traded-in property; the balance payable after |
| 15 | | deducting such
trade-in allowance from the total selling price; |
| 16 | | the amount of tax due
from the retailer with respect to such |
| 17 | | transaction; the amount of tax
collected from the purchaser by |
| 18 | | the retailer on such transaction (or
satisfactory evidence that |
| 19 | | such tax is not due in that particular
instance, if that is |
| 20 | | claimed to be the fact); the place and date of the
sale, a |
| 21 | | sufficient identification of the property sold, and such other
|
| 22 | | information as the Department may reasonably require. |
| 23 | | Such transaction reporting return shall be filed not later |
| 24 | | than 20
days after the date of delivery of the item that is |
| 25 | | being sold, but may
be filed by the retailer at any time sooner |
| 26 | | than that if he chooses to
do so. The transaction reporting |
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| 1 | | return and tax remittance or proof of
exemption from the tax |
| 2 | | that is imposed by this Act may be transmitted to
the |
| 3 | | Department by way of the State agency with which, or State |
| 4 | | officer
with whom, the tangible personal property must be |
| 5 | | titled or registered
(if titling or registration is required) |
| 6 | | if the Department and such
agency or State officer determine |
| 7 | | that this procedure will expedite the
processing of |
| 8 | | applications for title or registration. |
| 9 | | With each such transaction reporting return, the retailer |
| 10 | | shall remit
the proper amount of tax due (or shall submit |
| 11 | | satisfactory evidence that
the sale is not taxable if that is |
| 12 | | the case), to the Department or its
agents, whereupon the |
| 13 | | Department shall issue, in the purchaser's name, a
tax receipt |
| 14 | | (or a certificate of exemption if the Department is
satisfied |
| 15 | | that the particular sale is tax exempt) which such purchaser
|
| 16 | | may submit to the agency with which, or State officer with |
| 17 | | whom, he must
title or register the tangible personal property |
| 18 | | that is involved (if
titling or registration is required) in |
| 19 | | support of such purchaser's
application for an Illinois |
| 20 | | certificate or other evidence of title or
registration to such |
| 21 | | tangible personal property. |
| 22 | | No retailer's failure or refusal to remit tax under this |
| 23 | | Act
precludes a user, who has paid the proper tax to the |
| 24 | | retailer, from
obtaining his certificate of title or other |
| 25 | | evidence of title or
registration (if titling or registration |
| 26 | | is required) upon satisfying
the Department that such user has |
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| 1 | | paid the proper tax (if tax is due) to
the retailer. The |
| 2 | | Department shall adopt appropriate rules to carry out
the |
| 3 | | mandate of this paragraph. |
| 4 | | If the user who would otherwise pay tax to the retailer |
| 5 | | wants the
transaction reporting return filed and the payment of |
| 6 | | tax or proof of
exemption made to the Department before the |
| 7 | | retailer is willing to take
these actions and such user has not |
| 8 | | paid the tax to the retailer, such
user may certify to the fact |
| 9 | | of such delay by the retailer, and may
(upon the Department |
| 10 | | being satisfied of the truth of such certification)
transmit |
| 11 | | the information required by the transaction reporting return
|
| 12 | | and the remittance for tax or proof of exemption directly to |
| 13 | | the
Department and obtain his tax receipt or exemption |
| 14 | | determination, in
which event the transaction reporting return |
| 15 | | and tax remittance (if a
tax payment was required) shall be |
| 16 | | credited by the Department to the
proper retailer's account |
| 17 | | with the Department, but without the 2.1% or 1.75%
discount |
| 18 | | provided for in this Section being allowed. When the user pays
|
| 19 | | the tax directly to the Department, he shall pay the tax in the |
| 20 | | same
amount and in the same form in which it would be remitted |
| 21 | | if the tax had
been remitted to the Department by the retailer. |
| 22 | | Where a retailer collects the tax with respect to the |
| 23 | | selling price
of tangible personal property which he sells and |
| 24 | | the purchaser
thereafter returns such tangible personal |
| 25 | | property and the retailer
refunds the selling price thereof to |
| 26 | | the purchaser, such retailer shall
also refund, to the |
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| 1 | | purchaser, the tax so collected from the purchaser.
When filing |
| 2 | | his return for the period in which he refunds such tax to
the |
| 3 | | purchaser, the retailer may deduct the amount of the tax so |
| 4 | | refunded
by him to the purchaser from any other use tax which |
| 5 | | such retailer may
be required to pay or remit to the |
| 6 | | Department, as shown by such return,
if the amount of the tax |
| 7 | | to be deducted was previously remitted to the
Department by |
| 8 | | such retailer. If the retailer has not previously
remitted the |
| 9 | | amount of such tax to the Department, he is entitled to no
|
| 10 | | deduction under this Act upon refunding such tax to the |
| 11 | | purchaser. |
| 12 | | Any retailer filing a return under this Section shall also |
| 13 | | include
(for the purpose of paying tax thereon) the total tax |
| 14 | | covered by such
return upon the selling price of tangible |
| 15 | | personal property purchased by
him at retail from a retailer, |
| 16 | | but as to which the tax imposed by this
Act was not collected |
| 17 | | from the retailer filing such return, and such
retailer shall |
| 18 | | remit the amount of such tax to the Department when
filing such |
| 19 | | return. |
| 20 | | If experience indicates such action to be practicable, the |
| 21 | | Department
may prescribe and furnish a combination or joint |
| 22 | | return which will
enable retailers, who are required to file |
| 23 | | returns hereunder and also
under the Retailers' Occupation Tax |
| 24 | | Act, to furnish all the return
information required by both |
| 25 | | Acts on the one form. |
| 26 | | Where the retailer has more than one business registered |
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| 1 | | with the
Department under separate registration under this Act, |
| 2 | | such retailer may
not file each return that is due as a single |
| 3 | | return covering all such
registered businesses, but shall file |
| 4 | | separate returns for each such
registered business. |
| 5 | | Beginning January 1, 1990, each month the Department shall |
| 6 | | pay into the
State and Local Sales Tax Reform Fund, a special |
| 7 | | fund in the State Treasury
which is hereby created, the net |
| 8 | | revenue realized for the preceding month
from the 1% tax |
| 9 | | imposed under this Act. |
| 10 | | Beginning January 1, 1990, each month the Department shall |
| 11 | | pay into
the County and Mass Transit District Fund 4% of the |
| 12 | | net revenue realized
for the preceding month from the 6.25% |
| 13 | | general rate
on the selling price of tangible personal property |
| 14 | | which is purchased
outside Illinois at retail from a retailer |
| 15 | | and which is titled or
registered by an agency of this State's |
| 16 | | government. |
| 17 | | Beginning January 1, 1990, each month the Department shall |
| 18 | | pay into
the State and Local Sales Tax Reform Fund, a special |
| 19 | | fund in the State
Treasury, 20% of the net revenue realized
for |
| 20 | | the preceding month from the 6.25% general rate on the selling
|
| 21 | | price of tangible personal property, other than (i) tangible |
| 22 | | personal property
which is purchased outside Illinois at retail |
| 23 | | from a retailer and which is
titled or registered by an agency |
| 24 | | of this State's government and (ii) aviation fuel sold on or |
| 25 | | after December 1, 2019. This exception for aviation fuel only |
| 26 | | applies for so long as the revenue use requirements of 49 |
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| 1 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 2 | | For aviation fuel sold on or after December 1, 2019, each |
| 3 | | month the Department shall pay into the State Aviation Program |
| 4 | | Fund 20% of the net revenue realized for the preceding month |
| 5 | | from the 6.25% general rate on the selling price of aviation |
| 6 | | fuel, less an amount estimated by the Department to be required |
| 7 | | for refunds of the 20% portion of the tax on aviation fuel |
| 8 | | under this Act, which amount shall be deposited into the |
| 9 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 10 | | pay moneys into the State Aviation Program Fund and the |
| 11 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
| 12 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 13 | | U.S.C. 47133 are binding on the State. |
| 14 | | Beginning August 1, 2000, each
month the Department shall |
| 15 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 16 | | net revenue realized for the
preceding month from the 1.25% |
| 17 | | rate on the selling price of motor fuel and
gasohol. Beginning |
| 18 | | September 1, 2010, each
month the Department shall pay into the
|
| 19 | | State and Local Sales Tax Reform Fund 100% of the net revenue |
| 20 | | realized for the
preceding month from the 1.25% rate on the |
| 21 | | selling price of sales tax holiday items. |
| 22 | | Beginning January 1, 1990, each month the Department shall |
| 23 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 24 | | realized for the
preceding month from the 6.25% general rate on |
| 25 | | the selling price of
tangible personal property which is |
| 26 | | purchased outside Illinois at retail
from a retailer and which |
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| 1 | | is titled or registered by an agency of this
State's |
| 2 | | government. |
| 3 | | Beginning October 1, 2009, each month the Department shall |
| 4 | | pay into the Capital Projects Fund an amount that is equal to |
| 5 | | an amount estimated by the Department to represent 80% of the |
| 6 | | net revenue realized for the preceding month from the sale of |
| 7 | | candy, grooming and hygiene products, and soft drinks that had |
| 8 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 9 | | are now taxed at 6.25%. |
| 10 | | Beginning July 1, 2011, each
month the Department shall pay |
| 11 | | into the Clean Air Act Permit Fund 80% of the net revenue |
| 12 | | realized for the
preceding month from the 6.25% general rate on |
| 13 | | the selling price of sorbents used in Illinois in the process |
| 14 | | of sorbent injection as used to comply with the Environmental |
| 15 | | Protection Act or the federal Clean Air Act, but the total |
| 16 | | payment into the Clean Air Act Permit Fund under this Act and |
| 17 | | the Retailers' Occupation Tax Act shall not exceed $2,000,000 |
| 18 | | in any fiscal year. |
| 19 | | Beginning July 1, 2013, each month the Department shall pay |
| 20 | | into the Underground Storage Tank Fund from the proceeds |
| 21 | | collected under this Act, the Service Use Tax Act, the Service |
| 22 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 23 | | amount equal to the average monthly deficit in the Underground |
| 24 | | Storage Tank Fund during the prior year, as certified annually |
| 25 | | by the Illinois Environmental Protection Agency, but the total |
| 26 | | payment into the Underground Storage Tank Fund under this Act, |
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| 1 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
| 2 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
| 3 | | in any State fiscal year. As used in this paragraph, the |
| 4 | | "average monthly deficit" shall be equal to the difference |
| 5 | | between the average monthly claims for payment by the fund and |
| 6 | | the average monthly revenues deposited into the fund, excluding |
| 7 | | payments made pursuant to this paragraph. |
| 8 | | Beginning July 1, 2015, of the remainder of the moneys |
| 9 | | received by the Department under this Act, the Service Use Tax |
| 10 | | Act, the Service Occupation Tax Act, and the Retailers' |
| 11 | | Occupation Tax Act, each month the Department shall deposit |
| 12 | | $500,000 into the State Crime Laboratory Fund. |
| 13 | | Of the remainder of the moneys received by the Department |
| 14 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
| 15 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
| 16 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
| 17 | | Build Illinois Fund; provided, however, that if in any fiscal |
| 18 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
| 19 | | may be, of the
moneys received by the Department and required |
| 20 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
| 21 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
| 22 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
| 23 | | Service Occupation Tax Act, such Acts being
hereinafter called |
| 24 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
| 25 | | may be, of moneys being hereinafter called the "Tax Act |
| 26 | | Amount",
and (2) the amount transferred to the Build Illinois |
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| 1 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
| 2 | | less than the Annual Specified
Amount (as defined in Section 3 |
| 3 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
| 4 | | difference shall be immediately paid into the Build
Illinois |
| 5 | | Fund from other moneys received by the Department pursuant to |
| 6 | | the
Tax Acts; and further provided, that if on the last |
| 7 | | business day of any
month the sum of (1) the Tax Act Amount |
| 8 | | required to be deposited into the
Build Illinois Bond Account |
| 9 | | in the Build Illinois Fund during such month
and (2) the amount |
| 10 | | transferred during such month to the Build Illinois Fund
from |
| 11 | | the State and Local Sales Tax Reform Fund shall have been less |
| 12 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 13 | | the difference
shall be immediately paid into the Build |
| 14 | | Illinois Fund from other moneys
received by the Department |
| 15 | | pursuant to the Tax Acts; and,
further provided, that in no |
| 16 | | event shall the payments required under the
preceding proviso |
| 17 | | result in aggregate payments into the Build Illinois Fund
|
| 18 | | pursuant to this clause (b) for any fiscal year in excess of |
| 19 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
| 20 | | Specified Amount for such
fiscal year; and, further provided, |
| 21 | | that the amounts payable into the Build
Illinois Fund under |
| 22 | | this clause (b) shall be payable only until such time
as the |
| 23 | | aggregate amount on deposit under each trust
indenture securing |
| 24 | | Bonds issued and outstanding pursuant to the Build
Illinois |
| 25 | | Bond Act is sufficient, taking into account any future |
| 26 | | investment
income, to fully provide, in accordance with such |
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| 1 | | indenture, for the
defeasance of or the payment of the |
| 2 | | principal of, premium, if any, and
interest on the Bonds |
| 3 | | secured by such indenture and on any Bonds expected
to be |
| 4 | | issued thereafter and all fees and costs payable with respect |
| 5 | | thereto,
all as certified by the Director of the
Bureau of the |
| 6 | | Budget (now Governor's Office of Management and Budget). If
on |
| 7 | | the last
business day of any month in which Bonds are |
| 8 | | outstanding pursuant to the
Build Illinois Bond Act, the |
| 9 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 10 | | Account in the Build Illinois Fund in such month
shall be less |
| 11 | | than the amount required to be transferred in such month from
|
| 12 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 13 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 14 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 15 | | shall be immediately paid
from other moneys received by the |
| 16 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
| 17 | | provided, however, that any amounts paid to the
Build Illinois |
| 18 | | Fund in any fiscal year pursuant to this sentence shall be
|
| 19 | | deemed to constitute payments pursuant to clause (b) of the |
| 20 | | preceding
sentence and shall reduce the amount otherwise |
| 21 | | payable for such fiscal year
pursuant to clause (b) of the |
| 22 | | preceding sentence. The moneys received by
the Department |
| 23 | | pursuant to this Act and required to be deposited into the
|
| 24 | | Build Illinois Fund are subject to the pledge, claim and charge |
| 25 | | set forth
in Section 12 of the Build Illinois Bond Act. |
| 26 | | Subject to payment of amounts into the Build Illinois Fund |
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| 1 | | as provided in
the preceding paragraph or in any amendment |
| 2 | | thereto hereafter enacted, the
following specified monthly |
| 3 | | installment of the amount requested in the
certificate of the |
| 4 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 5 | | provided under Section 8.25f of the State Finance Act, but not |
| 6 | | in
excess of the sums designated as "Total Deposit", shall be
|
| 7 | | deposited in the aggregate from collections under Section 9 of |
| 8 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
| 9 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
| 10 | | Retailers' Occupation Tax Act into
the McCormick Place |
| 11 | | Expansion Project Fund in the specified fiscal years. |
|
| 12 | | Fiscal Year | | Total Deposit | |
| 13 | | 1993 | | $0 | |
| 14 | | 1994 | | 53,000,000 | |
| 15 | | 1995 | | 58,000,000 | |
| 16 | | 1996 | | 61,000,000 | |
| 17 | | 1997 | | 64,000,000 | |
| 18 | | 1998 | | 68,000,000 | |
| 19 | | 1999 | | 71,000,000 | |
| 20 | | 2000 | | 75,000,000 | |
| 21 | | 2001 | | 80,000,000 | |
| 22 | | 2002 | | 93,000,000 | |
| 23 | | 2003 | | 99,000,000 | |
| 24 | | 2004 | | 103,000,000 | |
| 25 | | 2005 | | 108,000,000 | |
| 26 | | 2006 | | 113,000,000 | |
|
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| 1 | | 2007 | | 119,000,000 | |
| 2 | | 2008 | | 126,000,000 | |
| 3 | | 2009 | | 132,000,000 | |
| 4 | | 2010 | | 139,000,000 | |
| 5 | | 2011 | | 146,000,000 | |
| 6 | | 2012 | | 153,000,000 | |
| 7 | | 2013 | | 161,000,000 | |
| 8 | | 2014 | | 170,000,000 | |
| 9 | | 2015 | | 179,000,000 | |
| 10 | | 2016 | | 189,000,000 | |
| 11 | | 2017 | | 199,000,000 | |
| 12 | | 2018 | | 210,000,000 | |
| 13 | | 2019 | | 221,000,000 | |
| 14 | | 2020 | | 233,000,000 | |
| 15 | | 2021 | | 246,000,000 | |
| 16 | | 2022 | | 260,000,000 | |
| 17 | | 2023 | | 275,000,000 | |
| 18 | | 2024 | | 275,000,000 | |
| 19 | | 2025 | | 275,000,000 | |
| 20 | | 2026 | | 279,000,000 | |
| 21 | | 2027 | | 292,000,000 | |
| 22 | | 2028 | | 307,000,000 | |
| 23 | | 2029 | | 322,000,000 | |
| 24 | | 2030 | | 338,000,000 | |
| 25 | | 2031 | | 350,000,000 | |
| 26 | | 2032 | | 350,000,000 | |
|
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| 1 | | and | | |
|
| 2 | | each fiscal year | | |
|
| 3 | | thereafter that bonds | | |
|
| 4 | | are outstanding under | | |
|
| 5 | | Section 13.2 of the | | |
|
| 6 | | Metropolitan Pier and | | |
|
| 7 | | Exposition Authority Act, | | |
|
| 8 | | but not after fiscal year 2060. | | |
|
| 9 | | Beginning July 20, 1993 and in each month of each fiscal |
| 10 | | year thereafter,
one-eighth of the amount requested in the |
| 11 | | certificate of the Chairman of
the Metropolitan Pier and |
| 12 | | Exposition Authority for that fiscal year, less
the amount |
| 13 | | deposited into the McCormick Place Expansion Project Fund by |
| 14 | | the
State Treasurer in the respective month under subsection |
| 15 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 16 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 17 | | required under this Section for previous
months and years, |
| 18 | | shall be deposited into the McCormick Place Expansion
Project |
| 19 | | Fund, until the full amount requested for the fiscal year, but |
| 20 | | not
in excess of the amount specified above as "Total Deposit", |
| 21 | | has been deposited. |
| 22 | | Subject to payment of amounts into the Capital Projects |
| 23 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 24 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 25 | | preceding paragraphs or in any amendments thereto hereafter |
| 26 | | enacted, the Department shall each month deposit into the |
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| 1 | | Aviation Fuel Sales Tax Refund Fund an amount estimated by the |
| 2 | | Department to be required for refunds of the 80% portion of the |
| 3 | | tax on aviation fuel under this Act. |
| 4 | | Subject to payment of amounts into the Build Illinois Fund |
| 5 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 6 | | preceding paragraphs or
in any amendments thereto
hereafter |
| 7 | | enacted,
beginning July 1, 1993 and ending on September 30, |
| 8 | | 2013, the Department shall each month pay into the Illinois
Tax |
| 9 | | Increment Fund 0.27% of 80% of the net revenue realized for the |
| 10 | | preceding
month from the 6.25% general rate on the selling |
| 11 | | price of tangible personal
property. |
| 12 | | Subject to payment of amounts into the Build Illinois Fund |
| 13 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 14 | | preceding paragraphs or in any
amendments thereto hereafter |
| 15 | | enacted, beginning with the receipt of the first
report of |
| 16 | | taxes paid by an eligible business and continuing for a 25-year
|
| 17 | | period, the Department shall each month pay into the Energy |
| 18 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 19 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 20 | | that was sold to an eligible business.
For purposes of this |
| 21 | | paragraph, the term "eligible business" means a new
electric |
| 22 | | generating facility certified pursuant to Section 605-332 of |
| 23 | | the
Department of Commerce and
Economic Opportunity Law of the |
| 24 | | Civil Administrative
Code of Illinois. |
| 25 | | Subject to payment of amounts into the Build Illinois Fund, |
| 26 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
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| 1 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 2 | | the preceding paragraphs or in any amendments to this Section |
| 3 | | hereafter enacted, beginning on the first day of the first |
| 4 | | calendar month to occur on or after August 26, 2014 (the |
| 5 | | effective date of Public Act 98-1098), each month, from the |
| 6 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 7 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 8 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 9 | | the Department shall pay into the Tax Compliance and |
| 10 | | Administration Fund, to be used, subject to appropriation, to |
| 11 | | fund additional auditors and compliance personnel at the |
| 12 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 13 | | the cash receipts collected during the preceding fiscal year by |
| 14 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 15 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 16 | | Retailers' Occupation Tax Act, and associated local occupation |
| 17 | | and use taxes administered by the Department (except the amount |
| 18 | | collected on aviation fuel sold on or after December 1, 2019). |
| 19 | | Subject to payments of amounts into the Build Illinois |
| 20 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 21 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 22 | | Compliance and Administration Fund as provided in this Section, |
| 23 | | beginning on July 1, 2018 the Department shall pay each month |
| 24 | | into the Downstate Public Transportation Fund the moneys |
| 25 | | required to be so paid under Section 2-3 of the Downstate |
| 26 | | Public Transportation Act. |
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| 1 | | Of the remainder of the moneys received by the Department |
| 2 | | pursuant
to this Act, 75% thereof shall be paid into the State |
| 3 | | Treasury and 25%
shall be reserved in a special account and |
| 4 | | used only for the transfer to
the Common School Fund as part of |
| 5 | | the monthly transfer from the General
Revenue Fund in |
| 6 | | accordance with Section 8a of the State
Finance Act. |
| 7 | | As soon as possible after the first day of each month, upon |
| 8 | | certification
of the Department of Revenue, the Comptroller |
| 9 | | shall order transferred and
the Treasurer shall transfer from |
| 10 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 11 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 12 | | for the second preceding month.
Beginning April 1, 2000, this |
| 13 | | transfer is no longer required
and shall not be made. |
| 14 | | Net revenue realized for a month shall be the revenue |
| 15 | | collected
by the State pursuant to this Act, less the amount |
| 16 | | paid out during that
month as refunds to taxpayers for |
| 17 | | overpayment of liability. |
| 18 | | For greater simplicity of administration, manufacturers, |
| 19 | | importers
and wholesalers whose products are sold at retail in |
| 20 | | Illinois by
numerous retailers, and who wish to do so, may |
| 21 | | assume the responsibility
for accounting and paying to the |
| 22 | | Department all tax accruing under this
Act with respect to such |
| 23 | | sales, if the retailers who are affected do not
make written |
| 24 | | objection to the Department to this arrangement. |
| 25 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 26 | | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. |
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| 1 | | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
|
| 2 | | (35 ILCS 105/19) (from Ch. 120, par. 439.19)
|
| 3 | | Sec. 19.
If it shall appear that an amount of tax or |
| 4 | | penalty or interest has
been paid in error hereunder to the |
| 5 | | Department by a purchaser, as distinguished
from the retailer, |
| 6 | | whether such amount be paid through a mistake of fact or
an |
| 7 | | error of law, such purchaser may file a claim for credit or |
| 8 | | refund with
the Department in accordance with Sections 6, 6a, |
| 9 | | 6b, 6c, and 6d of the
Retailers'
Occupation Tax Act. If it |
| 10 | | shall appear that an amount of tax or penalty or
interest has |
| 11 | | been paid in error to the Department hereunder by a retailer
|
| 12 | | who is required or authorized to collect and remit the use tax, |
| 13 | | whether
such amount be paid through a mistake of fact or an |
| 14 | | error of law, such
retailer may file a claim for credit or |
| 15 | | refund with the Department in
accordance with Sections 6, 6a, |
| 16 | | 6b, 6c, and 6d of the Retailers' Occupation Tax
Act,
provided |
| 17 | | that no credit or refund shall be allowed for any amount paid |
| 18 | | by
any such retailer unless it shall appear that he bore the |
| 19 | | burden of such
amount and did not shift the burden thereof to |
| 20 | | anyone else (as in the case
of a duplicated tax payment which |
| 21 | | the retailer made to the Department and
did not collect from |
| 22 | | anyone else), or unless it shall appear that he or
she or his |
| 23 | | or her legal representative has unconditionally repaid such
|
| 24 | | amount to his vendee (1) who bore the burden thereof and has |
| 25 | | not shifted
such burden directly or indirectly in any manner |
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| 1 | | whatsoever; (2) who, if he
has shifted such burden, has repaid |
| 2 | | unconditionally such amount to his or
her own vendee, and (3) |
| 3 | | who is not entitled to receive any reimbursement
therefor from |
| 4 | | any other source than from his vendor, nor to be relieved of
|
| 5 | | such burden in any other manner whatsoever. If it shall appear |
| 6 | | that an
amount of tax has been paid in error hereunder by the |
| 7 | | purchaser to a
retailer, who retained such tax as reimbursement |
| 8 | | for his or her tax
liability on the same sale under the |
| 9 | | Retailers' Occupation Tax Act, and who
remitted the amount |
| 10 | | involved to the Department under the Retailers'
Occupation Tax |
| 11 | | Act, whether such amount be paid through a mistake of fact
or |
| 12 | | an error of law, the procedure for recovering such tax shall be |
| 13 | | that
prescribed in Sections 6, 6a, 6b and 6c of the Retailers' |
| 14 | | Occupation Tax Act.
|
| 15 | | Any credit or refund that is allowed under this Section |
| 16 | | shall bear interest
at the rate and in the manner specified in |
| 17 | | the Uniform Penalty and Interest
Act.
|
| 18 | | Any claim filed hereunder shall be filed upon a form |
| 19 | | prescribed and
furnished by the Department. The claim shall be |
| 20 | | signed by the claimant (or
by the claimant's legal |
| 21 | | representative if the claimant shall have died or
become a |
| 22 | | person under legal disability), or by a duly authorized agent |
| 23 | | of
the claimant or his or her legal representative.
|
| 24 | | A claim for credit or refund shall be considered to have |
| 25 | | been filed with
the Department on the date upon which it is |
| 26 | | received by the Department.
Upon receipt of any claim for |
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| 1 | | credit or refund filed under this Act, any
officer or employee |
| 2 | | of the Department, authorized in writing by the
Director of |
| 3 | | Revenue to acknowledge receipt of such claims on behalf of the
|
| 4 | | Department, shall execute on behalf of the Department, and |
| 5 | | shall deliver or
mail to the claimant or his duly authorized |
| 6 | | agent, a written receipt,
acknowledging that the claim has been |
| 7 | | filed with the Department, describing
the claim in sufficient |
| 8 | | detail to identify it and stating the date upon
which the claim |
| 9 | | was received by the Department. Such written receipt shall
be |
| 10 | | prima facie evidence that the Department received the claim |
| 11 | | described in
such receipt and shall be prima facie evidence of |
| 12 | | the date when such claim
was received by the Department. In the |
| 13 | | absence of such a written receipt,
the records of the |
| 14 | | Department as to when the claim was received by the
Department, |
| 15 | | or as to whether or not the claim was received at all by the
|
| 16 | | Department, shall be deemed to be prima facie correct upon |
| 17 | | these questions
in the event of any dispute between the |
| 18 | | claimant (or his or her legal
representative) and the |
| 19 | | Department concerning these questions.
|
| 20 | | In case the Department determines that the claimant is |
| 21 | | entitled to a
refund, such refund shall be made only from the |
| 22 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
| 23 | | as may be
available for that purpose, as appropriate. If it |
| 24 | | appears unlikely that the amount available
appropriated would |
| 25 | | permit everyone having a claim allowed during the period
|
| 26 | | covered by such appropriation or from the Aviation Fuel Sales |
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| 1 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
| 2 | | refund, the
Department, by rule or regulation, shall provide |
| 3 | | for the payment of refunds in
hardship cases and shall define |
| 4 | | what types of cases qualify as hardship cases.
|
| 5 | | If a retailer who has failed to pay use tax on gross |
| 6 | | receipts from
retail sales is required by the Department to pay |
| 7 | | such tax, such retailer,
without filing any formal claim with |
| 8 | | the Department, shall be allowed to
take credit against such |
| 9 | | use tax liability to the extent, if any, to which
such retailer |
| 10 | | has paid an amount equivalent to retailers' occupation tax or
|
| 11 | | has paid use tax in error to his or her vendor or vendors of the |
| 12 | | same tangible
personal property which such retailer bought for |
| 13 | | resale and did not first
use before selling it, and no penalty |
| 14 | | or interest shall be charged to such
retailer on the amount of |
| 15 | | such credit. However, when such credit is allowed
to the |
| 16 | | retailer by the Department, the vendor is precluded from |
| 17 | | refunding
any of that tax to the retailer and filing a claim |
| 18 | | for credit or refund
with respect thereto with the Department. |
| 19 | | The provisions of this amendatory
Act shall be applied |
| 20 | | retroactively, regardless of the date of the transaction.
|
| 21 | | (Source: P.A. 99-217, eff. 7-31-15.)
|
| 22 | | Section 15-15. The Service Use Tax Act is amended by |
| 23 | | changing Sections 9 and 17 as follows:
|
| 24 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
|
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| 1 | | Sec. 9. Each serviceman required or authorized to collect |
| 2 | | the tax
herein imposed shall pay to the Department the amount |
| 3 | | of such tax
(except as otherwise provided) at the time when he |
| 4 | | is required to file
his return for the period during which such |
| 5 | | tax was collected, less a
discount of 2.1% prior to January 1, |
| 6 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
| 7 | | year, whichever is greater, which is allowed to
reimburse the |
| 8 | | serviceman for expenses incurred in collecting the tax,
keeping |
| 9 | | records, preparing and filing returns, remitting the tax and
|
| 10 | | supplying data to the Department on request. The discount under |
| 11 | | this Section is not allowed for taxes paid on aviation fuel |
| 12 | | that are deposited into the State Aviation Program Fund under |
| 13 | | this Act. The discount allowed under this Section is allowed |
| 14 | | only for returns that are filed in the manner required by this |
| 15 | | Act. The Department may disallow the discount for servicemen |
| 16 | | whose certificate of registration is revoked at the time the |
| 17 | | return is filed, but only if the Department's decision to |
| 18 | | revoke the certificate of registration has become final. A |
| 19 | | serviceman need not remit
that part of any tax collected by him |
| 20 | | to the extent that he is required to
pay and does pay the tax |
| 21 | | imposed by the Service Occupation Tax Act with
respect to his |
| 22 | | sale of service involving the incidental transfer by him of
the |
| 23 | | same property. |
| 24 | | Except as provided hereinafter in this Section, on or |
| 25 | | before the twentieth
day of each calendar month, such |
| 26 | | serviceman shall file a return for the
preceding calendar month |
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| 1 | | in accordance with reasonable Rules and
Regulations to be |
| 2 | | promulgated by the Department. Such return shall be
filed on a |
| 3 | | form prescribed by the Department and shall contain such
|
| 4 | | information as the Department may reasonably require. On and |
| 5 | | after January 1, 2018, with respect to servicemen whose annual |
| 6 | | gross receipts average $20,000 or more, all returns required to |
| 7 | | be filed pursuant to this Act shall be filed electronically. |
| 8 | | Servicemen who demonstrate that they do not have access to the |
| 9 | | Internet or demonstrate hardship in filing electronically may |
| 10 | | petition the Department to waive the electronic filing |
| 11 | | requirement. |
| 12 | | The Department may require returns to be filed on a |
| 13 | | quarterly basis.
If so required, a return for each calendar |
| 14 | | quarter shall be filed on or
before the twentieth day of the |
| 15 | | calendar month following the end of such
calendar quarter. The |
| 16 | | taxpayer shall also file a return with the
Department for each |
| 17 | | of the first two months of each calendar quarter, on or
before |
| 18 | | the twentieth day of the following calendar month, stating: |
| 19 | | 1. The name of the seller; |
| 20 | | 2. The address of the principal place of business from |
| 21 | | which he engages
in business as a serviceman in this State; |
| 22 | | 3. The total amount of taxable receipts received by him |
| 23 | | during the
preceding calendar month, including receipts |
| 24 | | from charge and time sales,
but less all deductions allowed |
| 25 | | by law; |
| 26 | | 4. The amount of credit provided in Section 2d of this |
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| 1 | | Act; |
| 2 | | 5. The amount of tax due; |
| 3 | | 5-5. The signature of the taxpayer; and |
| 4 | | 6. Such other reasonable information as the Department |
| 5 | | may
require. |
| 6 | | Beginning on January 1, 2020, each serviceman required or |
| 7 | | authorized to collect the tax imposed by this Act on aviation |
| 8 | | fuel transferred as an incident of a sale of service in this |
| 9 | | State during the preceding calendar month shall, instead of |
| 10 | | reporting and paying tax on aviation fuel as otherwise required |
| 11 | | by this Section, report and pay the tax by filing an aviation |
| 12 | | fuel tax return with the Department on or before the twentieth |
| 13 | | day of each calendar month. The requirements related to the |
| 14 | | return shall be as otherwise provided in this Section. |
| 15 | | Notwithstanding any other provisions of this Act to the |
| 16 | | contrary, servicemen collecting tax on aviation fuel shall file |
| 17 | | all aviation fuel tax returns and shall make all aviation fuel |
| 18 | | tax payments by electronic means in the manner and form |
| 19 | | required by the Department. For purposes of this paragraph, |
| 20 | | "aviation fuel" means a product that is intended for use or |
| 21 | | offered for sale as fuel for an aircraft. |
| 22 | | If a taxpayer fails to sign a return within 30 days after |
| 23 | | the proper notice
and demand for signature by the Department, |
| 24 | | the return shall be considered
valid and any amount shown to be |
| 25 | | due on the return shall be deemed assessed. |
| 26 | | Beginning October 1, 1993, a taxpayer who has an average |
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| 1 | | monthly tax
liability of $150,000 or more shall make all |
| 2 | | payments required by rules of
the Department by electronic |
| 3 | | funds transfer. Beginning October 1, 1994, a
taxpayer who has |
| 4 | | an average monthly tax liability of $100,000 or more shall
make |
| 5 | | all payments required by rules of the Department by electronic |
| 6 | | funds
transfer. Beginning October 1, 1995, a taxpayer who has |
| 7 | | an average monthly
tax liability of $50,000 or more shall make |
| 8 | | all payments required by rules
of the Department by electronic |
| 9 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
| 10 | | an annual tax liability of
$200,000 or more shall make all |
| 11 | | payments required by rules of the Department by
electronic |
| 12 | | funds transfer. The term "annual tax liability" shall be the |
| 13 | | sum of
the taxpayer's liabilities under this Act, and under all |
| 14 | | other State and local
occupation and use tax laws administered |
| 15 | | by the Department, for the immediately
preceding calendar year.
|
| 16 | | The term "average monthly tax
liability" means the sum of the |
| 17 | | taxpayer's liabilities under this Act, and
under all other |
| 18 | | State and local occupation and use tax laws administered by the
|
| 19 | | Department, for the immediately preceding calendar year |
| 20 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 21 | | a tax liability in the
amount set forth in subsection (b) of |
| 22 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 23 | | all payments required by rules of the Department by
electronic |
| 24 | | funds transfer. |
| 25 | | Before August 1 of each year beginning in 1993, the |
| 26 | | Department shall
notify all taxpayers required to make payments |
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| 1 | | by electronic funds transfer.
All taxpayers required to make |
| 2 | | payments by electronic funds transfer shall
make those payments |
| 3 | | for a minimum of one year beginning on October 1. |
| 4 | | Any taxpayer not required to make payments by electronic |
| 5 | | funds transfer
may make payments by electronic funds transfer |
| 6 | | with the permission of the
Department. |
| 7 | | All taxpayers required to make payment by electronic funds |
| 8 | | transfer and
any taxpayers authorized to voluntarily make |
| 9 | | payments by electronic funds
transfer shall make those payments |
| 10 | | in the manner authorized by the Department. |
| 11 | | The Department shall adopt such rules as are necessary to |
| 12 | | effectuate a
program of electronic funds transfer and the |
| 13 | | requirements of this Section. |
| 14 | | If the serviceman is otherwise required to file a monthly |
| 15 | | return and
if the serviceman's average monthly tax liability to |
| 16 | | the Department
does not exceed $200, the Department may |
| 17 | | authorize his returns to be
filed on a quarter annual basis, |
| 18 | | with the return for January, February
and March of a given year |
| 19 | | being due by April 20 of such year; with the
return for April, |
| 20 | | May and June of a given year being due by July 20 of
such year; |
| 21 | | with the return for July, August and September of a given
year |
| 22 | | being due by October 20 of such year, and with the return for
|
| 23 | | October, November and December of a given year being due by |
| 24 | | January 20
of the following year. |
| 25 | | If the serviceman is otherwise required to file a monthly |
| 26 | | or quarterly
return and if the serviceman's average monthly tax |
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| 1 | | liability to the Department
does not exceed $50, the Department |
| 2 | | may authorize his returns to be
filed on an annual basis, with |
| 3 | | the return for a given year being due by
January 20 of the |
| 4 | | following year. |
| 5 | | Such quarter annual and annual returns, as to form and |
| 6 | | substance,
shall be subject to the same requirements as monthly |
| 7 | | returns. |
| 8 | | Notwithstanding any other provision in this Act concerning |
| 9 | | the time
within which a serviceman may file his return, in the |
| 10 | | case of any
serviceman who ceases to engage in a kind of |
| 11 | | business which makes him
responsible for filing returns under |
| 12 | | this Act, such serviceman shall
file a final return under this |
| 13 | | Act with the Department not more than 1
month after |
| 14 | | discontinuing such business. |
| 15 | | Where a serviceman collects the tax with respect to the |
| 16 | | selling price of
property which he sells and the purchaser |
| 17 | | thereafter returns such
property and the serviceman refunds the |
| 18 | | selling price thereof to the
purchaser, such serviceman shall |
| 19 | | also refund, to the purchaser, the tax
so collected from the |
| 20 | | purchaser. When filing his return for the period
in which he |
| 21 | | refunds such tax to the purchaser, the serviceman may deduct
|
| 22 | | the amount of the tax so refunded by him to the purchaser from |
| 23 | | any other
Service Use Tax, Service Occupation Tax, retailers' |
| 24 | | occupation tax or
use tax which such serviceman may be required |
| 25 | | to pay or remit to the
Department, as shown by such return, |
| 26 | | provided that the amount of the tax
to be deducted shall |
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| 1 | | previously have been remitted to the Department by
such |
| 2 | | serviceman. If the serviceman shall not previously have |
| 3 | | remitted
the amount of such tax to the Department, he shall be |
| 4 | | entitled to no
deduction hereunder upon refunding such tax to |
| 5 | | the purchaser. |
| 6 | | Any serviceman filing a return hereunder shall also include |
| 7 | | the total
tax upon the selling price of tangible personal |
| 8 | | property purchased for use
by him as an incident to a sale of |
| 9 | | service, and such serviceman shall remit
the amount of such tax |
| 10 | | to the Department when filing such return. |
| 11 | | If experience indicates such action to be practicable, the |
| 12 | | Department
may prescribe and furnish a combination or joint |
| 13 | | return which will
enable servicemen, who are required to file |
| 14 | | returns hereunder and also
under the Service Occupation Tax |
| 15 | | Act, to furnish all the return
information required by both |
| 16 | | Acts on the one form. |
| 17 | | Where the serviceman has more than one business registered |
| 18 | | with the
Department under separate registration hereunder, |
| 19 | | such serviceman shall
not file each return that is due as a |
| 20 | | single return covering all such
registered businesses, but |
| 21 | | shall file separate returns for each such
registered business. |
| 22 | | Beginning January 1, 1990, each month the Department shall |
| 23 | | pay into
the State and Local Tax Reform Fund, a special fund in |
| 24 | | the State Treasury,
the net revenue realized for the preceding |
| 25 | | month from the 1% tax imposed under this Act. |
| 26 | | Beginning January 1, 1990, each month the Department shall |
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| 1 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
| 2 | | net revenue realized
for the preceding month from the 6.25% |
| 3 | | general rate on transfers of
tangible personal property, other |
| 4 | | than (i) tangible personal property which is
purchased outside |
| 5 | | Illinois at retail from a retailer and which is titled or
|
| 6 | | registered by an agency of this State's government and (ii) |
| 7 | | aviation fuel sold on or after December 1, 2019. This exception |
| 8 | | for aviation fuel only applies for so long as the revenue use |
| 9 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 10 | | binding on the State. |
| 11 | | For aviation fuel sold on or after December 1, 2019, each |
| 12 | | month the Department shall pay into the State Aviation Program |
| 13 | | Fund 20% of the net revenue realized for the preceding month |
| 14 | | from the 6.25% general rate on the selling price of aviation |
| 15 | | fuel, less an amount estimated by the Department to be required |
| 16 | | for refunds of the 20% portion of the tax on aviation fuel |
| 17 | | under this Act, which amount shall be deposited into the |
| 18 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 19 | | pay moneys into the State Aviation Program Fund and the |
| 20 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 21 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 22 | | U.S.C. 47133 are binding on the State. |
| 23 | | Beginning August 1, 2000, each
month the Department shall |
| 24 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 25 | | net revenue realized for the
preceding
month from the 1.25% |
| 26 | | rate on the selling price of motor fuel and gasohol. |
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| 1 | | Beginning October 1, 2009, each month the Department shall |
| 2 | | pay into the Capital Projects Fund an amount that is equal to |
| 3 | | an amount estimated by the Department to represent 80% of the |
| 4 | | net revenue realized for the preceding month from the sale of |
| 5 | | candy, grooming and hygiene products, and soft drinks that had |
| 6 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 7 | | are now taxed at 6.25%. |
| 8 | | Beginning July 1, 2013, each month the Department shall pay |
| 9 | | into the Underground Storage Tank Fund from the proceeds |
| 10 | | collected under this Act, the Use Tax Act, the Service |
| 11 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 12 | | amount equal to the average monthly deficit in the Underground |
| 13 | | Storage Tank Fund during the prior year, as certified annually |
| 14 | | by the Illinois Environmental Protection Agency, but the total |
| 15 | | payment into the Underground Storage Tank Fund under this Act, |
| 16 | | the Use Tax Act, the Service Occupation Tax Act, and the |
| 17 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
| 18 | | any State fiscal year. As used in this paragraph, the "average |
| 19 | | monthly deficit" shall be equal to the difference between the |
| 20 | | average monthly claims for payment by the fund and the average |
| 21 | | monthly revenues deposited into the fund, excluding payments |
| 22 | | made pursuant to this paragraph. |
| 23 | | Beginning July 1, 2015, of the remainder of the moneys |
| 24 | | received by the Department under the Use Tax Act, this Act, the |
| 25 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 26 | | Act, each month the Department shall deposit $500,000 into the |
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| 1 | | State Crime Laboratory Fund. |
| 2 | | Of the remainder of the moneys received by the Department |
| 3 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 4 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
| 5 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
| 6 | | Build Illinois Fund; provided,
however, that if in any fiscal |
| 7 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
| 8 | | may be, of the moneys received by the Department and
required |
| 9 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
| 10 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
| 11 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
| 12 | | Service Occupation Tax
Act, such Acts being hereinafter called |
| 13 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
| 14 | | may be, of moneys being hereinafter called the
"Tax Act |
| 15 | | Amount", and (2) the amount transferred to the Build Illinois |
| 16 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
| 17 | | less than the
Annual Specified Amount (as defined in Section 3 |
| 18 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
| 19 | | difference shall be immediately
paid into the Build Illinois |
| 20 | | Fund from other moneys received by the
Department pursuant to |
| 21 | | the Tax Acts; and further provided, that if on the
last |
| 22 | | business day of any month the sum of (1) the Tax Act Amount |
| 23 | | required
to be deposited into the Build Illinois Bond Account |
| 24 | | in the Build Illinois
Fund during such month and (2) the amount |
| 25 | | transferred during such month to
the Build Illinois Fund from |
| 26 | | the State and Local Sales Tax Reform Fund
shall have been less |
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| 1 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
| 2 | | the difference shall be immediately paid into the Build |
| 3 | | Illinois
Fund from other moneys received by the Department |
| 4 | | pursuant to the Tax Acts;
and, further provided, that in no |
| 5 | | event shall the payments required under
the preceding proviso |
| 6 | | result in aggregate payments into the Build Illinois
Fund |
| 7 | | pursuant to this clause (b) for any fiscal year in excess of |
| 8 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
| 9 | | Specified Amount for
such fiscal year; and, further provided, |
| 10 | | that the amounts payable into the
Build Illinois Fund under |
| 11 | | this clause (b) shall be payable only until such
time as the |
| 12 | | aggregate amount on deposit under each trust indenture securing
|
| 13 | | Bonds issued and outstanding pursuant to the Build Illinois |
| 14 | | Bond Act is
sufficient, taking into account any future |
| 15 | | investment income, to fully
provide, in accordance with such |
| 16 | | indenture, for the defeasance of or the
payment of the |
| 17 | | principal of, premium, if any, and interest on the Bonds
|
| 18 | | secured by such indenture and on any Bonds expected to be |
| 19 | | issued thereafter
and all fees and costs payable with respect |
| 20 | | thereto, all as certified by
the Director of the
Bureau of the |
| 21 | | Budget (now Governor's Office of Management and Budget). If
on |
| 22 | | the last business day of
any month in which Bonds are |
| 23 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 24 | | aggregate of the moneys deposited in the Build Illinois Bond
|
| 25 | | Account in the Build Illinois Fund in such month shall be less |
| 26 | | than the
amount required to be transferred in such month from |
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| 1 | | the Build Illinois
Bond Account to the Build Illinois Bond |
| 2 | | Retirement and Interest Fund
pursuant to Section 13 of the |
| 3 | | Build Illinois Bond Act, an amount equal to
such deficiency |
| 4 | | shall be immediately paid from other moneys received by the
|
| 5 | | Department pursuant to the Tax Acts to the Build Illinois Fund; |
| 6 | | provided,
however, that any amounts paid to the Build Illinois |
| 7 | | Fund in any fiscal
year pursuant to this sentence shall be |
| 8 | | deemed to constitute payments
pursuant to clause (b) of the |
| 9 | | preceding sentence and shall reduce the
amount otherwise |
| 10 | | payable for such fiscal year pursuant to clause (b) of the
|
| 11 | | preceding sentence. The moneys received by the Department |
| 12 | | pursuant to this
Act and required to be deposited into the |
| 13 | | Build Illinois Fund are subject
to the pledge, claim and charge |
| 14 | | set forth in Section 12 of the Build Illinois
Bond Act. |
| 15 | | Subject to payment of amounts into the Build Illinois Fund |
| 16 | | as provided in
the preceding paragraph or in any amendment |
| 17 | | thereto hereafter enacted, the
following specified monthly |
| 18 | | installment of the amount requested in the
certificate of the |
| 19 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 20 | | provided under Section 8.25f of the State Finance Act, but not |
| 21 | | in
excess of the sums designated as "Total Deposit", shall be |
| 22 | | deposited in the
aggregate from collections under Section 9 of |
| 23 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 24 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 25 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 26 | | Expansion Project Fund in the specified fiscal years. |
|
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| 1 | | Fiscal Year | | Total Deposit | |
| 2 | | 1993 | | $0 | |
| 3 | | 1994 | | 53,000,000 | |
| 4 | | 1995 | | 58,000,000 | |
| 5 | | 1996 | | 61,000,000 | |
| 6 | | 1997 | | 64,000,000 | |
| 7 | | 1998 | | 68,000,000 | |
| 8 | | 1999 | | 71,000,000 | |
| 9 | | 2000 | | 75,000,000 | |
| 10 | | 2001 | | 80,000,000 | |
| 11 | | 2002 | | 93,000,000 | |
| 12 | | 2003 | | 99,000,000 | |
| 13 | | 2004 | | 103,000,000 | |
| 14 | | 2005 | | 108,000,000 | |
| 15 | | 2006 | | 113,000,000 | |
| 16 | | 2007 | | 119,000,000 | |
| 17 | | 2008 | | 126,000,000 | |
| 18 | | 2009 | | 132,000,000 | |
| 19 | | 2010 | | 139,000,000 | |
| 20 | | 2011 | | 146,000,000 | |
| 21 | | 2012 | | 153,000,000 | |
| 22 | | 2013 | | 161,000,000 | |
| 23 | | 2014 | | 170,000,000 | |
| 24 | | 2015 | | 179,000,000 | |
| 25 | | 2016 | | 189,000,000 | |
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| 1 | | 2017 | | 199,000,000 | |
| 2 | | 2018 | | 210,000,000 | |
| 3 | | 2019 | | 221,000,000 | |
| 4 | | 2020 | | 233,000,000 | |
| 5 | | 2021 | | 246,000,000 | |
| 6 | | 2022 | | 260,000,000 | |
| 7 | | 2023 | | 275,000,000 | |
| 8 | | 2024 | | 275,000,000 | |
| 9 | | 2025 | | 275,000,000 | |
| 10 | | 2026 | | 279,000,000 | |
| 11 | | 2027 | | 292,000,000 | |
| 12 | | 2028 | | 307,000,000 | |
| 13 | | 2029 | | 322,000,000 | |
| 14 | | 2030 | | 338,000,000 | |
| 15 | | 2031 | | 350,000,000 | |
| 16 | | 2032 | | 350,000,000 | |
| 17 | | and | | |
|
| 18 | | each fiscal year | | |
|
| 19 | | thereafter that bonds | | |
|
| 20 | | are outstanding under | | |
|
| 21 | | Section 13.2 of the | | |
|
| 22 | | Metropolitan Pier and | | |
|
| 23 | | Exposition Authority Act, | | |
|
| 24 | | but not after fiscal year 2060. | | |
|
| 25 | | Beginning July 20, 1993 and in each month of each fiscal |
| 26 | | year thereafter,
one-eighth of the amount requested in the |
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| 1 | | certificate of the Chairman of
the Metropolitan Pier and |
| 2 | | Exposition Authority for that fiscal year, less
the amount |
| 3 | | deposited into the McCormick Place Expansion Project Fund by |
| 4 | | the
State Treasurer in the respective month under subsection |
| 5 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 6 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 7 | | required under this Section for previous
months and years, |
| 8 | | shall be deposited into the McCormick Place Expansion
Project |
| 9 | | Fund, until the full amount requested for the fiscal year, but |
| 10 | | not
in excess of the amount specified above as "Total Deposit", |
| 11 | | has been deposited. |
| 12 | | Subject to payment of amounts into the Capital Projects |
| 13 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 14 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 15 | | preceding paragraphs or in any amendments thereto hereafter |
| 16 | | enacted, the Department shall each month deposit into the |
| 17 | | Aviation Fuel Sales Tax Refund Fund an amount estimated by the |
| 18 | | Department to be required for refunds of the 80% portion of the |
| 19 | | tax on aviation fuel under this Act. |
| 20 | | Subject to payment of amounts into the Build Illinois Fund |
| 21 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
| 22 | | preceding paragraphs or in any amendments thereto hereafter
|
| 23 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 24 | | 2013, the Department shall each month pay into the
Illinois Tax |
| 25 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
| 26 | | preceding month from the 6.25% general rate on the selling |
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| 1 | | price of tangible
personal property. |
| 2 | | Subject to payment of amounts into the Build Illinois Fund |
| 3 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 4 | | preceding paragraphs or
in any
amendments thereto hereafter |
| 5 | | enacted, beginning with the receipt of the first
report of |
| 6 | | taxes paid by an eligible business and continuing for a 25-year
|
| 7 | | period, the Department shall each month pay into the Energy |
| 8 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 9 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 10 | | that was sold to an eligible business.
For purposes of this |
| 11 | | paragraph, the term "eligible business" means a new
electric |
| 12 | | generating facility certified pursuant to Section 605-332 of |
| 13 | | the
Department of Commerce and
Economic Opportunity Law of the |
| 14 | | Civil Administrative
Code of Illinois. |
| 15 | | Subject to payment of amounts into the Build Illinois Fund, |
| 16 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 17 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 18 | | the preceding paragraphs or in any amendments to this Section |
| 19 | | hereafter enacted, beginning on the first day of the first |
| 20 | | calendar month to occur on or after August 26, 2014 (the |
| 21 | | effective date of Public Act 98-1098), each month, from the |
| 22 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 23 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 24 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 25 | | the Department shall pay into the Tax Compliance and |
| 26 | | Administration Fund, to be used, subject to appropriation, to |
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| 1 | | fund additional auditors and compliance personnel at the |
| 2 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 3 | | the cash receipts collected during the preceding fiscal year by |
| 4 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 5 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 6 | | Retailers' Occupation Tax Act, and associated local occupation |
| 7 | | and use taxes administered by the Department (except the amount |
| 8 | | collected on aviation fuel sold on or after December 1, 2019). |
| 9 | | Subject to payments of amounts into the Build Illinois |
| 10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 11 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 12 | | Compliance and Administration Fund as provided in this Section, |
| 13 | | beginning on July 1, 2018 the Department shall pay each month |
| 14 | | into the Downstate Public Transportation Fund the moneys |
| 15 | | required to be so paid under Section 2-3 of the Downstate |
| 16 | | Public Transportation Act. |
| 17 | | Of the remainder of the moneys received by the Department |
| 18 | | pursuant to this
Act, 75% thereof shall be paid into the |
| 19 | | General Revenue Fund of the State Treasury and 25% shall be |
| 20 | | reserved in a special account and used only for the transfer to |
| 21 | | the Common School Fund as part of the monthly transfer from the |
| 22 | | General Revenue Fund in accordance with Section 8a of the State |
| 23 | | Finance Act. |
| 24 | | As soon as possible after the first day of each month, upon |
| 25 | | certification
of the Department of Revenue, the Comptroller |
| 26 | | shall order transferred and
the Treasurer shall transfer from |
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| 1 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 2 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 3 | | for the second preceding month.
Beginning April 1, 2000, this |
| 4 | | transfer is no longer required
and shall not be made. |
| 5 | | Net revenue realized for a month shall be the revenue |
| 6 | | collected by the State
pursuant to this Act, less the amount |
| 7 | | paid out during that month as refunds
to taxpayers for |
| 8 | | overpayment of liability. |
| 9 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 10 | | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. |
| 11 | | 8-14-18; 100-1171, eff. 1-4-19.)
|
| 12 | | (35 ILCS 110/17) (from Ch. 120, par. 439.47)
|
| 13 | | Sec. 17.
If it shall appear that an amount of tax or |
| 14 | | penalty or interest has
been paid in error hereunder to the |
| 15 | | Department by a purchaser, as distinguished
from the |
| 16 | | serviceman, whether such amount be paid through a mistake of |
| 17 | | fact
or an error of law, such purchaser may file a claim for |
| 18 | | credit or refund
with the Department. If it shall appear that |
| 19 | | an amount of tax or penalty or
interest has been paid in error |
| 20 | | to the Department hereunder by a serviceman
who is required or |
| 21 | | authorized to collect and remit the Service Use Tax,
whether |
| 22 | | such amount be paid through a mistake of fact or an error of |
| 23 | | law,
such serviceman may file a claim for credit or refund with |
| 24 | | the Department,
provided that no credit shall be allowed or |
| 25 | | refund made for any amount paid
by any such serviceman unless |
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| 1 | | it shall appear that he bore the burden of
such amount and did |
| 2 | | not shift the burden thereof to anyone else (as in the
case of |
| 3 | | a duplicated tax payment which the serviceman made to the
|
| 4 | | Department and did not collect from anyone else), or unless it |
| 5 | | shall appear
that he or his legal representative has |
| 6 | | unconditionally repaid such amount
to his vendee (1) who bore |
| 7 | | the burden thereof and has not shifted such
burden directly or |
| 8 | | indirectly in any manner whatsoever; (2) who, if he has
shifted |
| 9 | | such burden, has repaid unconditionally such amount to his own
|
| 10 | | vendee, and (3) who is not entitled to receive any |
| 11 | | reimbursement therefor
from any other source than from his |
| 12 | | vendor, nor to be relieved of such
burden in any other manner |
| 13 | | whatsoever. If it shall appear that an amount of
tax has been |
| 14 | | paid in error hereunder by the purchaser to a serviceman, who
|
| 15 | | retained such tax as reimbursement for his tax liability on the |
| 16 | | same sale
of service under the Service Occupation Tax Act, and |
| 17 | | who paid such tax
as required by the Service Occupation Tax |
| 18 | | Act, whether such amount be
paid through a mistake of fact or |
| 19 | | an error of law, the procedure for
recovering such tax shall be |
| 20 | | that prescribed in Sections 17, 18, 19 and 20
of the Service |
| 21 | | Occupation Tax Act.
|
| 22 | | Any credit or refund that is allowed under this Section |
| 23 | | shall bear interest
at the rate and in the manner specified in |
| 24 | | the Uniform Penalty and Interest
Act.
|
| 25 | | Any claim filed hereunder shall be filed upon a form |
| 26 | | prescribed and
furnished by the Department. The claim shall be |
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| 1 | | signed by the claimant (or
by the claimant's legal |
| 2 | | representative if the claimant shall have died or
become a |
| 3 | | person under legal disability), or by a duly
authorized agent |
| 4 | | of the claimant or his or her legal representative.
|
| 5 | | A claim for credit or refund shall be considered to have |
| 6 | | been filed with
the Department on the date upon which it is |
| 7 | | received by the Department.
Upon receipt of any claim for |
| 8 | | credit or refund filed under this Act, any
officer or employee |
| 9 | | of the Department, authorized in writing by the
Director of |
| 10 | | Revenue to acknowledge receipt of such claims on behalf of the
|
| 11 | | Department, shall execute on behalf of the Department, and |
| 12 | | shall deliver or
mail to the claimant or his duly authorized |
| 13 | | agent, a written receipt,
acknowledging that the claim has been |
| 14 | | filed with the Department, describing
the claim in sufficient |
| 15 | | detail to identify it and stating the date upon
which the claim |
| 16 | | was received by the Department. Such written receipt shall
be |
| 17 | | prima facie evidence that the Department received the claim |
| 18 | | described in
such receipt and shall be prima facie evidence of |
| 19 | | the date when such claim
was received by the Department. In the |
| 20 | | absence of such a written receipt,
the records of the |
| 21 | | Department as to when the claim was received by the
Department, |
| 22 | | or as to whether or not the claim was received at all by the
|
| 23 | | Department, shall be deemed to be prima facie correct upon |
| 24 | | these questions
in the event of any dispute between the |
| 25 | | claimant (or his or her legal
representative) and the |
| 26 | | Department concerning these questions.
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| 1 | | In case the Department determines that the claimant is |
| 2 | | entitled to a
refund, such refund shall be made only from the |
| 3 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
| 4 | | as may be
available for that purpose, as appropriate. If it |
| 5 | | appears unlikely that the amount available
appropriated would |
| 6 | | permit everyone having a claim allowed during the period
|
| 7 | | covered by such appropriation or from the Aviation Fuel Sales |
| 8 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
| 9 | | refund, the
Department, by rule or regulation, shall provide |
| 10 | | for the payment of refunds in
hardship cases and shall define |
| 11 | | what types of cases qualify as hardship cases.
|
| 12 | | (Source: P.A. 87-205.)
|
| 13 | | Section 15-20. The Service Occupation Tax Act is amended by |
| 14 | | changing Sections 9 and 17 as follows:
|
| 15 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
|
| 16 | | Sec. 9. Each serviceman required or authorized to collect |
| 17 | | the tax
herein imposed shall pay to the Department the amount |
| 18 | | of such tax at the
time when he is required to file his return |
| 19 | | for the period during which
such tax was collectible, less a |
| 20 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
| 21 | | after January 1, 1990, or
$5 per calendar year, whichever is |
| 22 | | greater, which is allowed to reimburse
the serviceman for |
| 23 | | expenses incurred in collecting the tax, keeping
records, |
| 24 | | preparing and filing returns, remitting the tax and supplying |
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| 1 | | data
to the Department on request. The discount under this |
| 2 | | Section is not allowed for taxes paid on aviation fuel that are |
| 3 | | deposited into the State Aviation Program Fund under this Act. |
| 4 | | The discount allowed under this Section is allowed only for |
| 5 | | returns that are filed in the manner required by this Act. The |
| 6 | | Department may disallow the discount for servicemen whose |
| 7 | | certificate of registration is revoked at the time the return |
| 8 | | is filed, but only if the Department's decision to revoke the |
| 9 | | certificate of registration has become final. |
| 10 | | Where such tangible personal property is sold under a |
| 11 | | conditional
sales contract, or under any other form of sale |
| 12 | | wherein the payment of
the principal sum, or a part thereof, is |
| 13 | | extended beyond the close of
the period for which the return is |
| 14 | | filed, the serviceman, in collecting
the tax may collect, for |
| 15 | | each tax return period, only the tax applicable
to the part of |
| 16 | | the selling price actually received during such tax return
|
| 17 | | period. |
| 18 | | Except as provided hereinafter in this Section, on or |
| 19 | | before the twentieth
day of each calendar month, such |
| 20 | | serviceman shall file a
return for the preceding calendar month |
| 21 | | in accordance with reasonable
rules and regulations to be |
| 22 | | promulgated by the Department of Revenue.
Such return shall be |
| 23 | | filed on a form prescribed by the Department and
shall contain |
| 24 | | such information as the Department may reasonably require. On |
| 25 | | and after January 1, 2018, with respect to servicemen whose |
| 26 | | annual gross receipts average $20,000 or more, all returns |
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| 1 | | required to be filed pursuant to this Act shall be filed |
| 2 | | electronically. Servicemen who demonstrate that they do not |
| 3 | | have access to the Internet or demonstrate hardship in filing |
| 4 | | electronically may petition the Department to waive the |
| 5 | | electronic filing requirement. |
| 6 | | The Department may require returns to be filed on a |
| 7 | | quarterly basis.
If so required, a return for each calendar |
| 8 | | quarter shall be filed on or
before the twentieth day of the |
| 9 | | calendar month following the end of such
calendar quarter. The |
| 10 | | taxpayer shall also file a return with the
Department for each |
| 11 | | of the first two months of each calendar quarter, on or
before |
| 12 | | the twentieth day of the following calendar month, stating: |
| 13 | | 1. The name of the seller; |
| 14 | | 2. The address of the principal place of business from |
| 15 | | which he engages
in business as a serviceman in this State; |
| 16 | | 3. The total amount of taxable receipts received by him |
| 17 | | during the
preceding calendar month, including receipts |
| 18 | | from charge and time sales,
but less all deductions allowed |
| 19 | | by law; |
| 20 | | 4. The amount of credit provided in Section 2d of this |
| 21 | | Act; |
| 22 | | 5. The amount of tax due; |
| 23 | | 5-5. The signature of the taxpayer; and |
| 24 | | 6. Such other reasonable information as the Department |
| 25 | | may
require. |
| 26 | | Beginning on January 1, 2020, each serviceman required or |
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| 1 | | authorized to collect the tax herein imposed on aviation fuel |
| 2 | | acquired as an incident to the purchase of a service in this |
| 3 | | State during the preceding calendar month shall, instead of |
| 4 | | reporting and paying tax as otherwise required by this Section, |
| 5 | | file an aviation fuel tax return with the Department on or |
| 6 | | before the twentieth day of each calendar month. The |
| 7 | | requirements related to the return shall be as otherwise |
| 8 | | provided in this Section. Notwithstanding any other provisions |
| 9 | | of this Act to the contrary, servicemen transferring aviation |
| 10 | | fuel incident to sales of service shall file all aviation fuel |
| 11 | | tax returns and shall make all aviation fuel tax payments by |
| 12 | | electronic means in the manner and form required by the |
| 13 | | Department. For purposes of this paragraph, "aviation fuel" |
| 14 | | means a product that is intended for use or offered for sale as |
| 15 | | fuel for an aircraft. |
| 16 | | If a taxpayer fails to sign a return within 30 days after |
| 17 | | the proper notice
and demand for signature by the Department, |
| 18 | | the return shall be considered
valid and any amount shown to be |
| 19 | | due on the return shall be deemed assessed. |
| 20 | | Prior to October 1, 2003, and on and after September 1, |
| 21 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
| 22 | | certification
from a purchaser in satisfaction
of Service Use |
| 23 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
| 24 | | the purchaser provides
the
appropriate
documentation as |
| 25 | | required by Section 3-70 of the Service Use Tax Act.
A |
| 26 | | Manufacturer's Purchase Credit certification, accepted prior |
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| 1 | | to October 1,
2003 or on or after September 1, 2004 by a |
| 2 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
| 3 | | Act, may be used by that
serviceman to satisfy Service |
| 4 | | Occupation Tax liability in the amount claimed in
the |
| 5 | | certification, not to exceed 6.25% of the receipts subject to |
| 6 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
| 7 | | Credit reported on any
original or amended return
filed under
|
| 8 | | this Act after October 20, 2003 for reporting periods prior to |
| 9 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
| 10 | | Credit reported on annual returns due on or after January 1, |
| 11 | | 2005 will be disallowed for periods prior to September 1, 2004.
|
| 12 | | No Manufacturer's
Purchase Credit may be used after September |
| 13 | | 30, 2003 through August 31, 2004 to
satisfy any
tax liability |
| 14 | | imposed under this Act, including any audit liability. |
| 15 | | If the serviceman's average monthly tax liability to
the |
| 16 | | Department does not exceed $200, the Department may authorize |
| 17 | | his
returns to be filed on a quarter annual basis, with the |
| 18 | | return for
January, February and March of a given year being |
| 19 | | due by April 20 of
such year; with the return for April, May |
| 20 | | and June of a given year being
due by July 20 of such year; with |
| 21 | | the return for July, August and
September of a given year being |
| 22 | | due by October 20 of such year, and with
the return for |
| 23 | | October, November and December of a given year being due
by |
| 24 | | January 20 of the following year. |
| 25 | | If the serviceman's average monthly tax liability to
the |
| 26 | | Department does not exceed $50, the Department may authorize |
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| 1 | | his
returns to be filed on an annual basis, with the return for |
| 2 | | a given year
being due by January 20 of the following year. |
| 3 | | Such quarter annual and annual returns, as to form and |
| 4 | | substance,
shall be subject to the same requirements as monthly |
| 5 | | returns. |
| 6 | | Notwithstanding any other provision in this Act concerning |
| 7 | | the time within
which a serviceman may file his return, in the |
| 8 | | case of any serviceman who
ceases to engage in a kind of |
| 9 | | business which makes him responsible for filing
returns under |
| 10 | | this Act, such serviceman shall file a final return under this
|
| 11 | | Act with the Department not more than 1 month after |
| 12 | | discontinuing such
business. |
| 13 | | Beginning October 1, 1993, a taxpayer who has an average |
| 14 | | monthly tax
liability of $150,000 or more shall make all |
| 15 | | payments required by rules of the
Department by electronic |
| 16 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 17 | | an average monthly tax liability of $100,000 or more shall make |
| 18 | | all
payments required by rules of the Department by electronic |
| 19 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| 20 | | an average monthly tax liability
of $50,000 or more shall make |
| 21 | | all payments required by rules of the Department
by electronic |
| 22 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
| 23 | | an annual tax liability of $200,000 or more shall make all |
| 24 | | payments required by
rules of the Department by electronic |
| 25 | | funds transfer. The term "annual tax
liability" shall be the |
| 26 | | sum of the taxpayer's liabilities under this Act, and
under all |
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| 1 | | other State and local occupation and use tax laws administered |
| 2 | | by the
Department, for the immediately preceding calendar year. |
| 3 | | The term "average
monthly tax liability" means
the sum of the |
| 4 | | taxpayer's liabilities under this Act, and under all other |
| 5 | | State
and local occupation and use tax laws administered by the |
| 6 | | Department, for the
immediately preceding calendar year |
| 7 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 8 | | a tax liability in the
amount set forth in subsection (b) of |
| 9 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 10 | | all payments required by rules of the Department by
electronic |
| 11 | | funds transfer. |
| 12 | | Before August 1 of each year beginning in 1993, the |
| 13 | | Department shall
notify all taxpayers required to make payments |
| 14 | | by electronic funds transfer.
All taxpayers required to make |
| 15 | | payments by electronic funds transfer shall make
those payments |
| 16 | | for a minimum of one year beginning on October 1. |
| 17 | | Any taxpayer not required to make payments by electronic |
| 18 | | funds transfer may
make payments by electronic funds transfer |
| 19 | | with the
permission of the Department. |
| 20 | | All taxpayers required to make payment by electronic funds |
| 21 | | transfer and
any taxpayers authorized to voluntarily make |
| 22 | | payments by electronic funds
transfer shall make those payments |
| 23 | | in the manner authorized by the Department. |
| 24 | | The Department shall adopt such rules as are necessary to |
| 25 | | effectuate a
program of electronic funds transfer and the |
| 26 | | requirements of this Section. |
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| 1 | | Where a serviceman collects the tax with respect to the |
| 2 | | selling price of
tangible personal property which he sells and |
| 3 | | the purchaser thereafter returns
such tangible personal |
| 4 | | property and the serviceman refunds the
selling price thereof |
| 5 | | to the purchaser, such serviceman shall also refund,
to the |
| 6 | | purchaser, the tax so collected from the purchaser. When
filing |
| 7 | | his return for the period in which he refunds such tax to the
|
| 8 | | purchaser, the serviceman may deduct the amount of the tax so |
| 9 | | refunded by
him to the purchaser from any other Service |
| 10 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
| 11 | | Use Tax which such serviceman may be
required to pay or remit |
| 12 | | to the Department, as shown by such return,
provided that the |
| 13 | | amount of the tax to be deducted shall previously have
been |
| 14 | | remitted to the Department by such serviceman. If the |
| 15 | | serviceman shall
not previously have remitted the amount of |
| 16 | | such tax to the Department,
he shall be entitled to no |
| 17 | | deduction hereunder upon refunding such tax
to the purchaser. |
| 18 | | If experience indicates such action to be practicable, the |
| 19 | | Department
may prescribe and furnish a combination or joint |
| 20 | | return which will
enable servicemen, who are required to file |
| 21 | | returns
hereunder and also under the Retailers' Occupation Tax |
| 22 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
| 23 | | the return
information required by all said Acts on the one |
| 24 | | form. |
| 25 | | Where the serviceman has more than one business
registered |
| 26 | | with the Department under separate registrations hereunder,
|
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| 1 | | such serviceman shall file separate returns for each
registered |
| 2 | | business. |
| 3 | | Beginning January 1, 1990, each month the Department shall |
| 4 | | pay into
the Local Government Tax Fund the revenue realized for |
| 5 | | the
preceding month from the 1% tax imposed under this Act. |
| 6 | | Beginning January 1, 1990, each month the Department shall |
| 7 | | pay into
the County and Mass Transit District Fund 4% of the |
| 8 | | revenue realized
for the preceding month from the 6.25% general |
| 9 | | rate on sales of tangible personal property other than aviation |
| 10 | | fuel sold on or after December 1, 2019. This exception for |
| 11 | | aviation fuel only applies for so long as the revenue use |
| 12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 13 | | binding on the State. |
| 14 | | For aviation fuel sold on or after December 1, 2019, each |
| 15 | | month the Department shall pay into the State Aviation Program |
| 16 | | Fund 4% of the net revenue realized for the preceding month |
| 17 | | from the 6.25% general rate on the selling price of aviation |
| 18 | | fuel, less an amount estimated by the Department to be required |
| 19 | | for refunds of the 4% portion of the tax on aviation fuel under |
| 20 | | this Act, which amount shall be deposited into the Aviation |
| 21 | | Fuel Sales Tax Refund Fund. The Department shall only pay |
| 22 | | moneys into the State Aviation Program Fund and the Aviation |
| 23 | | Fuel Sales Tax Refund Fund under this Act for so long as the |
| 24 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 25 | | 47133 are binding on the State. |
| 26 | | Beginning August 1, 2000, each
month the Department shall |
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| 1 | | pay into the
County and Mass Transit District Fund 20% of the |
| 2 | | net revenue realized for the
preceding month from the 1.25% |
| 3 | | rate on the selling price of motor fuel and
gasohol. |
| 4 | | Beginning January 1, 1990, each month the Department shall |
| 5 | | pay into
the Local Government Tax Fund 16% of the revenue |
| 6 | | realized for the
preceding month from the 6.25% general rate on |
| 7 | | transfers of
tangible personal property other than aviation |
| 8 | | fuel sold on or after December 1, 2019. This exception for |
| 9 | | aviation fuel only applies for so long as the revenue use |
| 10 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 11 | | binding on the State. |
| 12 | | For aviation fuel sold on or after December 1, 2019, each |
| 13 | | month the Department shall pay into the State Aviation Program |
| 14 | | Fund 16% of the net revenue realized for the preceding month |
| 15 | | from the 6.25% general rate on the selling price of aviation |
| 16 | | fuel, less an amount estimated by the Department to be required |
| 17 | | for refunds of the 16% portion of the tax on aviation fuel |
| 18 | | under this Act, which amount shall be deposited into the |
| 19 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 20 | | pay moneys into the State Aviation Program Fund and the |
| 21 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 22 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 23 | | U.S.C. 47133 are binding on the State. |
| 24 | | Beginning August 1, 2000, each
month the Department shall |
| 25 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 26 | | realized for the preceding
month from the 1.25% rate on the |
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| 1 | | selling price of motor fuel and gasohol. |
| 2 | | Beginning October 1, 2009, each month the Department shall |
| 3 | | pay into the Capital Projects Fund an amount that is equal to |
| 4 | | an amount estimated by the Department to represent 80% of the |
| 5 | | net revenue realized for the preceding month from the sale of |
| 6 | | candy, grooming and hygiene products, and soft drinks that had |
| 7 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 8 | | are now taxed at 6.25%. |
| 9 | | Beginning July 1, 2013, each month the Department shall pay |
| 10 | | into the Underground Storage Tank Fund from the proceeds |
| 11 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 12 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
| 13 | | the average monthly deficit in the Underground Storage Tank |
| 14 | | Fund during the prior year, as certified annually by the |
| 15 | | Illinois Environmental Protection Agency, but the total |
| 16 | | payment into the Underground Storage Tank Fund under this Act, |
| 17 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
| 18 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
| 19 | | fiscal year. As used in this paragraph, the "average monthly |
| 20 | | deficit" shall be equal to the difference between the average |
| 21 | | monthly claims for payment by the fund and the average monthly |
| 22 | | revenues deposited into the fund, excluding payments made |
| 23 | | pursuant to this paragraph. |
| 24 | | Beginning July 1, 2015, of the remainder of the moneys |
| 25 | | received by the Department under the Use Tax Act, the Service |
| 26 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
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| 1 | | each month the Department shall deposit $500,000 into the State |
| 2 | | Crime Laboratory Fund. |
| 3 | | Of the remainder of the moneys received by the Department |
| 4 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
| 5 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
| 6 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
| 7 | | Build Illinois Fund; provided, however, that if in
any fiscal |
| 8 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
| 9 | | may be, of the moneys received by the Department and required |
| 10 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
| 11 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
| 12 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
| 13 | | Service Occupation Tax Act, such Acts
being hereinafter called |
| 14 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
| 15 | | may be, of moneys being hereinafter called the "Tax Act
|
| 16 | | Amount", and (2) the amount transferred to the Build Illinois |
| 17 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
| 18 | | less than the Annual
Specified Amount (as defined in Section 3 |
| 19 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
| 20 | | difference shall be immediately paid into the
Build Illinois |
| 21 | | Fund from other moneys received by the Department pursuant
to |
| 22 | | the Tax Acts; and further provided, that if on the last |
| 23 | | business day of
any month the sum of (1) the Tax Act Amount |
| 24 | | required to be deposited into
the Build Illinois Account in the |
| 25 | | Build Illinois Fund during such month and
(2) the amount |
| 26 | | transferred during such month to the Build Illinois Fund
from |
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| 1 | | the State and Local Sales Tax Reform Fund shall have been less |
| 2 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 3 | | the difference
shall be immediately paid into the Build |
| 4 | | Illinois Fund from other moneys
received by the Department |
| 5 | | pursuant to the Tax Acts; and, further provided,
that in no |
| 6 | | event shall the payments required under the preceding proviso
|
| 7 | | result in aggregate payments into the Build Illinois Fund |
| 8 | | pursuant to this
clause (b) for any fiscal year in excess of |
| 9 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
| 10 | | Specified Amount for such fiscal year; and,
further provided, |
| 11 | | that the amounts payable into the Build Illinois Fund
under |
| 12 | | this clause (b) shall be payable only until such time as the
|
| 13 | | aggregate amount on deposit under each trust indenture securing |
| 14 | | Bonds
issued and outstanding pursuant to the Build Illinois |
| 15 | | Bond Act is
sufficient, taking into account any future |
| 16 | | investment income, to fully
provide, in accordance with such |
| 17 | | indenture, for the defeasance of or the
payment of the |
| 18 | | principal of, premium, if any, and interest on the Bonds
|
| 19 | | secured by such indenture and on any Bonds expected to be |
| 20 | | issued thereafter
and all fees and costs payable with respect |
| 21 | | thereto, all as certified by
the Director of the
Bureau of the |
| 22 | | Budget (now Governor's Office of Management and Budget). If
on |
| 23 | | the last business day of
any month in which Bonds are |
| 24 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 25 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 26 | | Account in the Build Illinois Fund in such month
shall be less |
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| 1 | | than the amount required to be transferred in such month from
|
| 2 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 3 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 4 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 5 | | shall be immediately paid
from other moneys received by the |
| 6 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
| 7 | | provided, however, that any amounts paid to the
Build Illinois |
| 8 | | Fund in any fiscal year pursuant to this sentence shall be
|
| 9 | | deemed to constitute payments pursuant to clause (b) of the |
| 10 | | preceding
sentence and shall reduce the amount otherwise |
| 11 | | payable for such fiscal year
pursuant to clause (b) of the |
| 12 | | preceding sentence. The moneys received by
the Department |
| 13 | | pursuant to this Act and required to be deposited into the
|
| 14 | | Build Illinois Fund are subject to the pledge, claim and charge |
| 15 | | set forth
in Section 12 of the Build Illinois Bond Act. |
| 16 | | Subject to payment of amounts into the Build Illinois Fund |
| 17 | | as provided in
the preceding paragraph or in any amendment |
| 18 | | thereto hereafter enacted, the
following specified monthly |
| 19 | | installment of the amount requested in the
certificate of the |
| 20 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 21 | | provided under Section 8.25f of the State Finance Act, but not |
| 22 | | in
excess of the sums designated as "Total Deposit", shall be |
| 23 | | deposited in the
aggregate from collections under Section 9 of |
| 24 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 25 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 26 | | Retailers' Occupation Tax Act into the McCormick Place
|
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| 1 | | Expansion Project Fund in the specified fiscal years. |
|
| 2 | | Fiscal Year | | Total Deposit | |
| 3 | | 1993 | | $0 | |
| 4 | | 1994 | | 53,000,000 | |
| 5 | | 1995 | | 58,000,000 | |
| 6 | | 1996 | | 61,000,000 | |
| 7 | | 1997 | | 64,000,000 | |
| 8 | | 1998 | | 68,000,000 | |
| 9 | | 1999 | | 71,000,000 | |
| 10 | | 2000 | | 75,000,000 | |
| 11 | | 2001 | | 80,000,000 | |
| 12 | | 2002 | | 93,000,000 | |
| 13 | | 2003 | | 99,000,000 | |
| 14 | | 2004 | | 103,000,000 | |
| 15 | | 2005 | | 108,000,000 | |
| 16 | | 2006 | | 113,000,000 | |
| 17 | | 2007 | | 119,000,000 | |
| 18 | | 2008 | | 126,000,000 | |
| 19 | | 2009 | | 132,000,000 | |
| 20 | | 2010 | | 139,000,000 | |
| 21 | | 2011 | | 146,000,000 | |
| 22 | | 2012 | | 153,000,000 | |
| 23 | | 2013 | | 161,000,000 | |
| 24 | | 2014 | | 170,000,000 | |
| 25 | | 2015 | | 179,000,000 | |
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| 1 | | 2016 | | 189,000,000 | |
| 2 | | 2017 | | 199,000,000 | |
| 3 | | 2018 | | 210,000,000 | |
| 4 | | 2019 | | 221,000,000 | |
| 5 | | 2020 | | 233,000,000 | |
| 6 | | 2021 | | 246,000,000 | |
| 7 | | 2022 | | 260,000,000 | |
| 8 | | 2023 | | 275,000,000 | |
| 9 | | 2024 | | 275,000,000 | |
| 10 | | 2025 | | 275,000,000 | |
| 11 | | 2026 | | 279,000,000 | |
| 12 | | 2027 | | 292,000,000 | |
| 13 | | 2028 | | 307,000,000 | |
| 14 | | 2029 | | 322,000,000 | |
| 15 | | 2030 | | 338,000,000 | |
| 16 | | 2031 | | 350,000,000 | |
| 17 | | 2032 | | 350,000,000 | |
| 18 | | and | | |
|
| 19 | | each fiscal year | | |
|
| 20 | | thereafter that bonds | | |
|
| 21 | | are outstanding under | | |
|
| 22 | | Section 13.2 of the | | |
|
| 23 | | Metropolitan Pier and | | |
|
| 24 | | Exposition Authority Act, | | |
|
| 25 | | but not after fiscal year 2060. | | |
|
| 26 | | Beginning July 20, 1993 and in each month of each fiscal |
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| 1 | | year thereafter,
one-eighth of the amount requested in the |
| 2 | | certificate of the Chairman of
the Metropolitan Pier and |
| 3 | | Exposition Authority for that fiscal year, less
the amount |
| 4 | | deposited into the McCormick Place Expansion Project Fund by |
| 5 | | the
State Treasurer in the respective month under subsection |
| 6 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 7 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 8 | | required under this Section for previous
months and years, |
| 9 | | shall be deposited into the McCormick Place Expansion
Project |
| 10 | | Fund, until the full amount requested for the fiscal year, but |
| 11 | | not
in excess of the amount specified above as "Total Deposit", |
| 12 | | has been deposited. |
| 13 | | Subject to payment of amounts into the Capital Projects |
| 14 | | Fund, the Build Illinois Fund, and the McCormick Place |
| 15 | | Expansion Project Fund pursuant to the preceding paragraphs or |
| 16 | | in any amendments thereto hereafter enacted, the Department |
| 17 | | shall each month deposit into the Aviation Fuel Sales Tax |
| 18 | | Refund Fund an amount estimated by the Department to be |
| 19 | | required for refunds of the 80% portion of the tax on aviation |
| 20 | | fuel under this Act. |
| 21 | | Subject to payment of amounts into the Build Illinois Fund |
| 22 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
| 23 | | preceding paragraphs or in any amendments thereto hereafter
|
| 24 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 25 | | 2013, the Department shall each month pay into the
Illinois Tax |
| 26 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
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| 1 | | preceding month from the 6.25% general rate on the selling |
| 2 | | price of tangible
personal property. |
| 3 | | Subject to payment of amounts into the Build Illinois Fund |
| 4 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 5 | | preceding paragraphs or in any
amendments thereto hereafter |
| 6 | | enacted, beginning with the receipt of the first
report of |
| 7 | | taxes paid by an eligible business and continuing for a 25-year
|
| 8 | | period, the Department shall each month pay into the Energy |
| 9 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 10 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 11 | | that was sold to an eligible business.
For purposes of this |
| 12 | | paragraph, the term "eligible business" means a new
electric |
| 13 | | generating facility certified pursuant to Section 605-332 of |
| 14 | | the
Department of Commerce and
Economic Opportunity Law of the |
| 15 | | Civil Administrative
Code of Illinois. |
| 16 | | Subject to payment of amounts into the Build Illinois Fund, |
| 17 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 18 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 19 | | the preceding paragraphs or in any amendments to this Section |
| 20 | | hereafter enacted, beginning on the first day of the first |
| 21 | | calendar month to occur on or after August 26, 2014 (the |
| 22 | | effective date of Public Act 98-1098), each month, from the |
| 23 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 24 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 25 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 26 | | the Department shall pay into the Tax Compliance and |
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| 1 | | Administration Fund, to be used, subject to appropriation, to |
| 2 | | fund additional auditors and compliance personnel at the |
| 3 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 4 | | the cash receipts collected during the preceding fiscal year by |
| 5 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 6 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 7 | | Retailers' Occupation Tax Act, and associated local occupation |
| 8 | | and use taxes administered by the Department (except the amount |
| 9 | | collected on aviation fuel sold on or after December 1, 2019). |
| 10 | | Subject to payments of amounts into the Build Illinois |
| 11 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 12 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 13 | | Compliance and Administration Fund as provided in this Section, |
| 14 | | beginning on July 1, 2018 the Department shall pay each month |
| 15 | | into the Downstate Public Transportation Fund the moneys |
| 16 | | required to be so paid under Section 2-3 of the Downstate |
| 17 | | Public Transportation Act. |
| 18 | | Of the remainder of the moneys received by the Department |
| 19 | | pursuant to this
Act, 75% shall be paid into the General |
| 20 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
| 21 | | a special account and used only for the transfer to the Common |
| 22 | | School Fund as part of the monthly transfer from the General |
| 23 | | Revenue Fund in accordance with Section 8a of the State Finance |
| 24 | | Act. |
| 25 | | The Department may, upon separate written notice to a |
| 26 | | taxpayer,
require the taxpayer to prepare and file with the |
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| 1 | | Department on a form
prescribed by the Department within not |
| 2 | | less than 60 days after receipt
of the notice an annual |
| 3 | | information return for the tax year specified in
the notice. |
| 4 | | Such annual return to the Department shall include a
statement |
| 5 | | of gross receipts as shown by the taxpayer's last Federal |
| 6 | | income
tax return. If the total receipts of the business as |
| 7 | | reported in the
Federal income tax return do not agree with the |
| 8 | | gross receipts reported to
the Department of Revenue for the |
| 9 | | same period, the taxpayer shall attach
to his annual return a |
| 10 | | schedule showing a reconciliation of the 2
amounts and the |
| 11 | | reasons for the difference. The taxpayer's annual
return to the |
| 12 | | Department shall also disclose the cost of goods sold by
the |
| 13 | | taxpayer during the year covered by such return, opening and |
| 14 | | closing
inventories of such goods for such year, cost of goods |
| 15 | | used from stock
or taken from stock and given away by the |
| 16 | | taxpayer during such year, pay
roll information of the |
| 17 | | taxpayer's business during such year and any
additional |
| 18 | | reasonable information which the Department deems would be
|
| 19 | | helpful in determining the accuracy of the monthly, quarterly |
| 20 | | or annual
returns filed by such taxpayer as hereinbefore |
| 21 | | provided for in this
Section. |
| 22 | | If the annual information return required by this Section |
| 23 | | is not
filed when and as required, the taxpayer shall be liable |
| 24 | | as follows: |
| 25 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
| 26 | | for a penalty equal to 1/6 of 1% of the tax due from such |
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| 1 | | taxpayer
under this Act during the period to be covered by |
| 2 | | the annual return
for each month or fraction of a month |
| 3 | | until such return is filed as
required, the penalty to be |
| 4 | | assessed and collected in the same manner
as any other |
| 5 | | penalty provided for in this Act. |
| 6 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 7 | | be liable for a
penalty as described in Section 3-4 of the |
| 8 | | Uniform Penalty and Interest Act. |
| 9 | | The chief executive officer, proprietor, owner or highest |
| 10 | | ranking
manager shall sign the annual return to certify the |
| 11 | | accuracy of the
information contained therein. Any person who |
| 12 | | willfully signs the
annual return containing false or |
| 13 | | inaccurate information shall be guilty
of perjury and punished |
| 14 | | accordingly. The annual return form prescribed
by the |
| 15 | | Department shall include a warning that the person signing the
|
| 16 | | return may be liable for perjury. |
| 17 | | The foregoing portion of this Section concerning the filing |
| 18 | | of an
annual information return shall not apply to a serviceman |
| 19 | | who is not
required to file an income tax return with the |
| 20 | | United States Government. |
| 21 | | As soon as possible after the first day of each month, upon |
| 22 | | certification
of the Department of Revenue, the Comptroller |
| 23 | | shall order transferred and
the Treasurer shall transfer from |
| 24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 25 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 26 | | for the second preceding month.
Beginning April 1, 2000, this |
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| 1 | | transfer is no longer required
and shall not be made. |
| 2 | | Net revenue realized for a month shall be the revenue |
| 3 | | collected by the State
pursuant to this Act, less the amount |
| 4 | | paid out during that month as
refunds to taxpayers for |
| 5 | | overpayment of liability. |
| 6 | | For greater simplicity of administration, it shall be |
| 7 | | permissible for
manufacturers, importers and wholesalers whose |
| 8 | | products are sold by numerous
servicemen in Illinois, and who |
| 9 | | wish to do so, to
assume the responsibility for accounting and |
| 10 | | paying to the Department
all tax accruing under this Act with |
| 11 | | respect to such sales, if the
servicemen who are affected do |
| 12 | | not make written objection to the
Department to this |
| 13 | | arrangement. |
| 14 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 15 | | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. |
| 16 | | 8-14-18; 100-1171, eff. 1-4-19.)
|
| 17 | | (35 ILCS 115/17) (from Ch. 120, par. 439.117)
|
| 18 | | Sec. 17.
If it shall appear that an amount of tax or |
| 19 | | penalty or interest has
been paid in error hereunder directly |
| 20 | | to the Department by a serviceman,
whether such amount be paid |
| 21 | | through a mistake of fact or an error of law, such
serviceman |
| 22 | | may file a claim for credit or refund with the Department. If |
| 23 | | it
shall appear that an amount of tax or penalty or interest |
| 24 | | has been paid in
error to the Department hereunder by a |
| 25 | | supplier who is required or
authorized to collect and remit the |
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| 1 | | Service Occupation Tax, whether such
amount be paid through a |
| 2 | | mistake of fact or an error of law, such supplier
may file a |
| 3 | | claim for credit or refund with the Department, provided that |
| 4 | | no
credit shall be allowed nor any refund made for any amount |
| 5 | | paid by any such
supplier unless it shall appear that he bore |
| 6 | | the burden of such amount and
did not shift the burden thereof |
| 7 | | to anyone else (as in the case of a
duplicated tax payment |
| 8 | | which the supplier made to the Department and did
not collect |
| 9 | | from anyone else), or unless it shall appear that he or his
|
| 10 | | legal representative has unconditionally repaid such amount to |
| 11 | | his vendee
(1) who bore the burden thereof and has not shifted |
| 12 | | such burden directly or
indirectly in any manner whatsoever; |
| 13 | | (2) who, if he has shifted such
burden, has repaid |
| 14 | | unconditionally such amount to his own vendee, and (3)
who is |
| 15 | | not entitled to receive any reimbursement therefor from any |
| 16 | | other
source than from his supplier, nor to be relieved of such |
| 17 | | burden in any
other manner whatsoever.
|
| 18 | | Any credit or refund that is allowed under this Section |
| 19 | | shall bear interest
at the rate and in the manner specified in |
| 20 | | the Uniform Penalty and Interest
Act.
|
| 21 | | Any claim filed hereunder shall be filed upon a form |
| 22 | | prescribed and
furnished by the Department. The claim shall be |
| 23 | | signed by the claimant (or
by the claimant's legal |
| 24 | | representative if the claimant shall have died or
become a |
| 25 | | person under legal disability), or by a duly
authorized agent |
| 26 | | of the claimant or his or her legal representative.
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| 1 | | A claim for credit or refund shall be considered to have |
| 2 | | been filed with
the Department on the date upon which it is |
| 3 | | received by the Department.
Upon receipt of any claim for |
| 4 | | credit or refund filed under this Act, any
officer or employee |
| 5 | | of the Department, authorized in writing by the
Director of |
| 6 | | Revenue to acknowledge receipt of such claims on behalf of the
|
| 7 | | Department, shall execute on behalf of the Department, and |
| 8 | | shall deliver or
mail to the claimant or his or her duly |
| 9 | | authorized agent, a written receipt,
acknowledging that the |
| 10 | | claim has been filed with the Department, describing
the claim |
| 11 | | in sufficient detail to identify it and stating the date upon
|
| 12 | | which the claim was received by the Department. Such written |
| 13 | | receipt shall
be prima facie evidence that the Department |
| 14 | | received the claim described in
such receipt and shall be prima |
| 15 | | facie evidence of the date when such claim
was received by the |
| 16 | | Department. In the absence of such a written receipt,
the |
| 17 | | records of the Department as to when the claim was received by |
| 18 | | the
Department, or as to whether or not the claim was received |
| 19 | | at all by the
Department, shall be deemed to be prima facie |
| 20 | | correct upon these questions
in the event of any dispute |
| 21 | | between the claimant (or his legal
representative) and the |
| 22 | | Department concerning these questions.
|
| 23 | | In case the Department determines that the claimant is |
| 24 | | entitled to a
refund, such refund shall be made only from the |
| 25 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
| 26 | | as may be
available for that purpose, as appropriate. If it |
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| 1 | | appears unlikely that the amount available
appropriated would |
| 2 | | permit everyone having a claim allowed during the period
|
| 3 | | covered by such appropriation or from the Aviation Fuel Sales |
| 4 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
| 5 | | refund, the
Department, by rule or regulation, shall provide |
| 6 | | for the payment of refunds in
hardship cases and shall define |
| 7 | | what types of cases qualify as hardship cases.
|
| 8 | | (Source: P.A. 87-205.)
|
| 9 | | Section 15-25. The Retailers' Occupation Tax Act is amended |
| 10 | | by changing Sections 3, 6, and 11 as follows:
|
| 11 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
| 12 | | Sec. 3. Except as provided in this Section, on or before |
| 13 | | the twentieth
day of each calendar month, every person engaged |
| 14 | | in the business of
selling tangible personal property at retail |
| 15 | | in this State during the
preceding calendar month shall file a |
| 16 | | return with the Department, stating: |
| 17 | | 1. The name of the seller; |
| 18 | | 2. His residence address and the address of his |
| 19 | | principal place of
business and the address of the |
| 20 | | principal place of business (if that is
a different |
| 21 | | address) from which he engages in the business of selling
|
| 22 | | tangible personal property at retail in this State; |
| 23 | | 3. Total amount of receipts received by him during the |
| 24 | | preceding
calendar month or quarter, as the case may be, |
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| 1 | | from sales of tangible
personal property, and from services |
| 2 | | furnished, by him during such
preceding calendar month or |
| 3 | | quarter; |
| 4 | | 4. Total amount received by him during the preceding |
| 5 | | calendar month or
quarter on charge and time sales of |
| 6 | | tangible personal property, and from
services furnished, |
| 7 | | by him prior to the month or quarter for which the return
|
| 8 | | is filed; |
| 9 | | 5. Deductions allowed by law; |
| 10 | | 6. Gross receipts which were received by him during the |
| 11 | | preceding
calendar month or quarter and upon the basis of |
| 12 | | which the tax is imposed; |
| 13 | | 7. The amount of credit provided in Section 2d of this |
| 14 | | Act; |
| 15 | | 8. The amount of tax due; |
| 16 | | 9. The signature of the taxpayer; and |
| 17 | | 10. Such other reasonable information as the |
| 18 | | Department may require. |
| 19 | | On and after January 1, 2018, except for returns for motor |
| 20 | | vehicles, watercraft, aircraft, and trailers that are required |
| 21 | | to be registered with an agency of this State, with respect to |
| 22 | | retailers whose annual gross receipts average $20,000 or more, |
| 23 | | all returns required to be filed pursuant to this Act shall be |
| 24 | | filed electronically. Retailers who demonstrate that they do |
| 25 | | not have access to the Internet or demonstrate hardship in |
| 26 | | filing electronically may petition the Department to waive the |
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| 1 | | electronic filing requirement. |
| 2 | | If a taxpayer fails to sign a return within 30 days after |
| 3 | | the proper notice
and demand for signature by the Department, |
| 4 | | the return shall be considered
valid and any amount shown to be |
| 5 | | due on the return shall be deemed assessed. |
| 6 | | Each return shall be accompanied by the statement of |
| 7 | | prepaid tax issued
pursuant to Section 2e for which credit is |
| 8 | | claimed. |
| 9 | | Prior to October 1, 2003, and on and after September 1, |
| 10 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
| 11 | | certification from a purchaser in satisfaction of Use Tax
as |
| 12 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
| 13 | | provides the
appropriate documentation as required by Section |
| 14 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
| 15 | | certification, accepted by a retailer prior to October 1, 2003 |
| 16 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
| 17 | | of the Use Tax Act, may be used by that retailer to
satisfy |
| 18 | | Retailers' Occupation Tax liability in the amount claimed in
|
| 19 | | the certification, not to exceed 6.25% of the receipts
subject |
| 20 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
| 21 | | Credit
reported on any original or amended return
filed under
|
| 22 | | this Act after October 20, 2003 for reporting periods prior to |
| 23 | | September 1, 2004 shall be disallowed. Manufacturer's |
| 24 | | Purchaser Credit reported on annual returns due on or after |
| 25 | | January 1, 2005 will be disallowed for periods prior to |
| 26 | | September 1, 2004. No Manufacturer's
Purchase Credit may be |
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| 1 | | used after September 30, 2003 through August 31, 2004 to
|
| 2 | | satisfy any
tax liability imposed under this Act, including any |
| 3 | | audit liability. |
| 4 | | The Department may require returns to be filed on a |
| 5 | | quarterly basis.
If so required, a return for each calendar |
| 6 | | quarter shall be filed on or
before the twentieth day of the |
| 7 | | calendar month following the end of such
calendar quarter. The |
| 8 | | taxpayer shall also file a return with the
Department for each |
| 9 | | of the first two months of each calendar quarter, on or
before |
| 10 | | the twentieth day of the following calendar month, stating: |
| 11 | | 1. The name of the seller; |
| 12 | | 2. The address of the principal place of business from |
| 13 | | which he engages
in the business of selling tangible |
| 14 | | personal property at retail in this State; |
| 15 | | 3. The total amount of taxable receipts received by him |
| 16 | | during the
preceding calendar month from sales of tangible |
| 17 | | personal property by him
during such preceding calendar |
| 18 | | month, including receipts from charge and
time sales, but |
| 19 | | less all deductions allowed by law; |
| 20 | | 4. The amount of credit provided in Section 2d of this |
| 21 | | Act; |
| 22 | | 5. The amount of tax due; and |
| 23 | | 6. Such other reasonable information as the Department |
| 24 | | may
require. |
| 25 | | Beginning on January 1, 2020, every person engaged in the |
| 26 | | business of selling aviation fuel at retail in this State |
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| | 10100SB1814ham001 | - 499 - | LRB101 09785 JWD 61498 a |
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| 1 | | during the preceding calendar month shall, instead of reporting |
| 2 | | and paying tax as otherwise required by this Section, file an |
| 3 | | aviation fuel tax return with the Department on or before the |
| 4 | | twentieth day of each calendar month. The requirements related |
| 5 | | to the return shall be as otherwise provided in this Section. |
| 6 | | Notwithstanding any other provisions of this Act to the |
| 7 | | contrary, retailers selling aviation fuel shall file all |
| 8 | | aviation fuel tax returns and shall make all aviation fuel tax |
| 9 | | payments by electronic means in the manner and form required by |
| 10 | | the Department. For purposes of this paragraph, "aviation fuel" |
| 11 | | means a product that is intended for use or offered for sale as |
| 12 | | fuel for an aircraft. |
| 13 | | Beginning on October 1, 2003, any person who is not a |
| 14 | | licensed
distributor, importing distributor, or manufacturer, |
| 15 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
| 16 | | the business of
selling, at retail, alcoholic liquor
shall file |
| 17 | | a statement with the Department of Revenue, in a format
and at |
| 18 | | a time prescribed by the Department, showing the total amount |
| 19 | | paid for
alcoholic liquor purchased during the preceding month |
| 20 | | and such other
information as is reasonably required by the |
| 21 | | Department.
The Department may adopt rules to require
that this |
| 22 | | statement be filed in an electronic or telephonic format. Such |
| 23 | | rules
may provide for exceptions from the filing requirements |
| 24 | | of this paragraph. For
the
purposes of this
paragraph, the term |
| 25 | | "alcoholic liquor" shall have the meaning prescribed in the
|
| 26 | | Liquor Control Act of 1934. |
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| | 10100SB1814ham001 | - 500 - | LRB101 09785 JWD 61498 a |
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| 1 | | Beginning on October 1, 2003, every distributor, importing |
| 2 | | distributor, and
manufacturer of alcoholic liquor as defined in |
| 3 | | the Liquor Control Act of 1934,
shall file a
statement with the |
| 4 | | Department of Revenue, no later than the 10th day of the
month |
| 5 | | for the
preceding month during which transactions occurred, by |
| 6 | | electronic means,
showing the
total amount of gross receipts |
| 7 | | from the sale of alcoholic liquor sold or
distributed during
|
| 8 | | the preceding month to purchasers; identifying the purchaser to |
| 9 | | whom it was
sold or
distributed; the purchaser's tax |
| 10 | | registration number; and such other
information
reasonably |
| 11 | | required by the Department. A distributor, importing |
| 12 | | distributor, or manufacturer of alcoholic liquor must |
| 13 | | personally deliver, mail, or provide by electronic means to |
| 14 | | each retailer listed on the monthly statement a report |
| 15 | | containing a cumulative total of that distributor's, importing |
| 16 | | distributor's, or manufacturer's total sales of alcoholic |
| 17 | | liquor to that retailer no later than the 10th day of the month |
| 18 | | for the preceding month during which the transaction occurred. |
| 19 | | The distributor, importing distributor, or manufacturer shall |
| 20 | | notify the retailer as to the method by which the distributor, |
| 21 | | importing distributor, or manufacturer will provide the sales |
| 22 | | information. If the retailer is unable to receive the sales |
| 23 | | information by electronic means, the distributor, importing |
| 24 | | distributor, or manufacturer shall furnish the sales |
| 25 | | information by personal delivery or by mail. For purposes of |
| 26 | | this paragraph, the term "electronic means" includes, but is |
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| 1 | | not limited to, the use of a secure Internet website, e-mail, |
| 2 | | or facsimile. |
| 3 | | If a total amount of less than $1 is payable, refundable or |
| 4 | | creditable,
such amount shall be disregarded if it is less than |
| 5 | | 50 cents and shall be
increased to $1 if it is 50 cents or more. |
| 6 | | Beginning October 1, 1993,
a taxpayer who has an average |
| 7 | | monthly tax liability of $150,000 or more shall
make all |
| 8 | | payments required by rules of the
Department by electronic |
| 9 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 10 | | an average monthly tax liability of $100,000 or more shall make |
| 11 | | all
payments required by rules of the Department by electronic |
| 12 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| 13 | | an average monthly tax liability
of $50,000 or more shall make |
| 14 | | all
payments required by rules of the Department by electronic |
| 15 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
| 16 | | an annual tax liability of
$200,000 or more shall make all |
| 17 | | payments required by rules of the Department by
electronic |
| 18 | | funds transfer. The term "annual tax liability" shall be the |
| 19 | | sum of
the taxpayer's liabilities under this Act, and under all |
| 20 | | other State and local
occupation and use tax laws administered |
| 21 | | by the Department, for the immediately
preceding calendar year.
|
| 22 | | The term "average monthly tax liability" shall be the sum of |
| 23 | | the
taxpayer's liabilities under this
Act, and under all other |
| 24 | | State and local occupation and use tax
laws administered by the |
| 25 | | Department, for the immediately preceding calendar
year |
| 26 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
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| 1 | | a tax liability in the
amount set forth in subsection (b) of |
| 2 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 3 | | all payments required by rules of the Department by
electronic |
| 4 | | funds transfer. |
| 5 | | Before August 1 of each year beginning in 1993, the |
| 6 | | Department shall
notify all taxpayers required to make payments |
| 7 | | by electronic funds
transfer. All taxpayers
required to make |
| 8 | | payments by electronic funds transfer shall make those
payments |
| 9 | | for
a minimum of one year beginning on October 1. |
| 10 | | Any taxpayer not required to make payments by electronic |
| 11 | | funds transfer may
make payments by electronic funds transfer |
| 12 | | with
the permission of the Department. |
| 13 | | All taxpayers required to make payment by electronic funds |
| 14 | | transfer and
any taxpayers authorized to voluntarily make |
| 15 | | payments by electronic funds
transfer shall make those payments |
| 16 | | in the manner authorized by the Department. |
| 17 | | The Department shall adopt such rules as are necessary to |
| 18 | | effectuate a
program of electronic funds transfer and the |
| 19 | | requirements of this Section. |
| 20 | | Any amount which is required to be shown or reported on any |
| 21 | | return or
other document under this Act shall, if such amount |
| 22 | | is not a whole-dollar
amount, be increased to the nearest |
| 23 | | whole-dollar amount in any case where
the fractional part of a |
| 24 | | dollar is 50 cents or more, and decreased to the
nearest |
| 25 | | whole-dollar amount where the fractional part of a dollar is |
| 26 | | less
than 50 cents. |
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| 1 | | If the retailer is otherwise required to file a monthly |
| 2 | | return and if the
retailer's average monthly tax liability to |
| 3 | | the Department does not exceed
$200, the Department may |
| 4 | | authorize his returns to be filed on a quarter
annual basis, |
| 5 | | with the return for January, February and March of a given
year |
| 6 | | being due by April 20 of such year; with the return for April, |
| 7 | | May and
June of a given year being due by July 20 of such year; |
| 8 | | with the return for
July, August and September of a given year |
| 9 | | being due by October 20 of such
year, and with the return for |
| 10 | | October, November and December of a given
year being due by |
| 11 | | January 20 of the following year. |
| 12 | | If the retailer is otherwise required to file a monthly or |
| 13 | | quarterly
return and if the retailer's average monthly tax |
| 14 | | liability with the
Department does not exceed $50, the |
| 15 | | Department may authorize his returns to
be filed on an annual |
| 16 | | basis, with the return for a given year being due by
January 20 |
| 17 | | of the following year. |
| 18 | | Such quarter annual and annual returns, as to form and |
| 19 | | substance,
shall be subject to the same requirements as monthly |
| 20 | | returns. |
| 21 | | Notwithstanding any other provision in this Act concerning |
| 22 | | the time
within which a retailer may file his return, in the |
| 23 | | case of any retailer
who ceases to engage in a kind of business |
| 24 | | which makes him responsible
for filing returns under this Act, |
| 25 | | such retailer shall file a final
return under this Act with the |
| 26 | | Department not more than one month after
discontinuing such |
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| 1 | | business. |
| 2 | | Where the same person has more than one business registered |
| 3 | | with the
Department under separate registrations under this |
| 4 | | Act, such person may
not file each return that is due as a |
| 5 | | single return covering all such
registered businesses, but |
| 6 | | shall file separate returns for each such
registered business. |
| 7 | | In addition, with respect to motor vehicles, watercraft,
|
| 8 | | aircraft, and trailers that are required to be registered with |
| 9 | | an agency of
this State, except as otherwise provided in this |
| 10 | | Section, every
retailer selling this kind of tangible personal |
| 11 | | property shall file,
with the Department, upon a form to be |
| 12 | | prescribed and supplied by the
Department, a separate return |
| 13 | | for each such item of tangible personal
property which the |
| 14 | | retailer sells, except that if, in the same
transaction, (i) a |
| 15 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 16 | | transfers more than one aircraft, watercraft, motor
vehicle or |
| 17 | | trailer to another aircraft, watercraft, motor vehicle
|
| 18 | | retailer or trailer retailer for the purpose of resale
or (ii) |
| 19 | | a retailer of aircraft, watercraft, motor vehicles, or trailers
|
| 20 | | transfers more than one aircraft, watercraft, motor vehicle, or |
| 21 | | trailer to a
purchaser for use as a qualifying rolling stock as |
| 22 | | provided in Section 2-5 of
this Act, then
that seller may |
| 23 | | report the transfer of all aircraft,
watercraft, motor vehicles |
| 24 | | or trailers involved in that transaction to the
Department on |
| 25 | | the same uniform invoice-transaction reporting return form. |
| 26 | | For
purposes of this Section, "watercraft" means a Class 2, |
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| 1 | | Class 3, or Class 4
watercraft as defined in Section 3-2 of the |
| 2 | | Boat Registration and Safety Act, a
personal watercraft, or any |
| 3 | | boat equipped with an inboard motor. |
| 4 | | In addition, with respect to motor vehicles, watercraft, |
| 5 | | aircraft, and trailers that are required to be registered with |
| 6 | | an agency of this State, every person who is engaged in the |
| 7 | | business of leasing or renting such items and who, in |
| 8 | | connection with such business, sells any such item to a |
| 9 | | retailer for the purpose of resale is, notwithstanding any |
| 10 | | other provision of this Section to the contrary, authorized to |
| 11 | | meet the return-filing requirement of this Act by reporting the |
| 12 | | transfer of all the aircraft, watercraft, motor vehicles, or |
| 13 | | trailers transferred for resale during a month to the |
| 14 | | Department on the same uniform invoice-transaction reporting |
| 15 | | return form on or before the 20th of the month following the |
| 16 | | month in which the transfer takes place. Notwithstanding any |
| 17 | | other provision of this Act to the contrary, all returns filed |
| 18 | | under this paragraph must be filed by electronic means in the |
| 19 | | manner and form as required by the Department. |
| 20 | | Any retailer who sells only motor vehicles, watercraft,
|
| 21 | | aircraft, or trailers that are required to be registered with |
| 22 | | an agency of
this State, so that all
retailers' occupation tax |
| 23 | | liability is required to be reported, and is
reported, on such |
| 24 | | transaction reporting returns and who is not otherwise
required |
| 25 | | to file monthly or quarterly returns, need not file monthly or
|
| 26 | | quarterly returns. However, those retailers shall be required |
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| 1 | | to
file returns on an annual basis. |
| 2 | | The transaction reporting return, in the case of motor |
| 3 | | vehicles
or trailers that are required to be registered with an |
| 4 | | agency of this
State, shall
be the same document as the Uniform |
| 5 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
| 6 | | Code and must show the name and address of the
seller; the name |
| 7 | | and address of the purchaser; the amount of the selling
price |
| 8 | | including the amount allowed by the retailer for traded-in
|
| 9 | | property, if any; the amount allowed by the retailer for the |
| 10 | | traded-in
tangible personal property, if any, to the extent to |
| 11 | | which Section 1 of
this Act allows an exemption for the value |
| 12 | | of traded-in property; the
balance payable after deducting such |
| 13 | | trade-in allowance from the total
selling price; the amount of |
| 14 | | tax due from the retailer with respect to
such transaction; the |
| 15 | | amount of tax collected from the purchaser by the
retailer on |
| 16 | | such transaction (or satisfactory evidence that such tax is
not |
| 17 | | due in that particular instance, if that is claimed to be the |
| 18 | | fact);
the place and date of the sale; a sufficient |
| 19 | | identification of the
property sold; such other information as |
| 20 | | is required in Section 5-402 of
the Illinois Vehicle Code, and |
| 21 | | such other information as the Department
may reasonably |
| 22 | | require. |
| 23 | | The transaction reporting return in the case of watercraft
|
| 24 | | or aircraft must show
the name and address of the seller; the |
| 25 | | name and address of the
purchaser; the amount of the selling |
| 26 | | price including the amount allowed
by the retailer for |
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| 1 | | traded-in property, if any; the amount allowed by
the retailer |
| 2 | | for the traded-in tangible personal property, if any, to
the |
| 3 | | extent to which Section 1 of this Act allows an exemption for |
| 4 | | the
value of traded-in property; the balance payable after |
| 5 | | deducting such
trade-in allowance from the total selling price; |
| 6 | | the amount of tax due
from the retailer with respect to such |
| 7 | | transaction; the amount of tax
collected from the purchaser by |
| 8 | | the retailer on such transaction (or
satisfactory evidence that |
| 9 | | such tax is not due in that particular
instance, if that is |
| 10 | | claimed to be the fact); the place and date of the
sale, a |
| 11 | | sufficient identification of the property sold, and such other
|
| 12 | | information as the Department may reasonably require. |
| 13 | | Such transaction reporting return shall be filed not later |
| 14 | | than 20
days after the day of delivery of the item that is |
| 15 | | being sold, but may
be filed by the retailer at any time sooner |
| 16 | | than that if he chooses to
do so. The transaction reporting |
| 17 | | return and tax remittance or proof of
exemption from the |
| 18 | | Illinois use tax may be transmitted to the Department
by way of |
| 19 | | the State agency with which, or State officer with whom the
|
| 20 | | tangible personal property must be titled or registered (if |
| 21 | | titling or
registration is required) if the Department and such |
| 22 | | agency or State
officer determine that this procedure will |
| 23 | | expedite the processing of
applications for title or |
| 24 | | registration. |
| 25 | | With each such transaction reporting return, the retailer |
| 26 | | shall remit
the proper amount of tax due (or shall submit |
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| 1 | | satisfactory evidence that
the sale is not taxable if that is |
| 2 | | the case), to the Department or its
agents, whereupon the |
| 3 | | Department shall issue, in the purchaser's name, a
use tax |
| 4 | | receipt (or a certificate of exemption if the Department is
|
| 5 | | satisfied that the particular sale is tax exempt) which such |
| 6 | | purchaser
may submit to the agency with which, or State officer |
| 7 | | with whom, he must
title or register the tangible personal |
| 8 | | property that is involved (if
titling or registration is |
| 9 | | required) in support of such purchaser's
application for an |
| 10 | | Illinois certificate or other evidence of title or
registration |
| 11 | | to such tangible personal property. |
| 12 | | No retailer's failure or refusal to remit tax under this |
| 13 | | Act
precludes a user, who has paid the proper tax to the |
| 14 | | retailer, from
obtaining his certificate of title or other |
| 15 | | evidence of title or
registration (if titling or registration |
| 16 | | is required) upon satisfying
the Department that such user has |
| 17 | | paid the proper tax (if tax is due) to
the retailer. The |
| 18 | | Department shall adopt appropriate rules to carry out
the |
| 19 | | mandate of this paragraph. |
| 20 | | If the user who would otherwise pay tax to the retailer |
| 21 | | wants the
transaction reporting return filed and the payment of |
| 22 | | the tax or proof
of exemption made to the Department before the |
| 23 | | retailer is willing to
take these actions and such user has not |
| 24 | | paid the tax to the retailer,
such user may certify to the fact |
| 25 | | of such delay by the retailer and may
(upon the Department |
| 26 | | being satisfied of the truth of such certification)
transmit |
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| 1 | | the information required by the transaction reporting return
|
| 2 | | and the remittance for tax or proof of exemption directly to |
| 3 | | the
Department and obtain his tax receipt or exemption |
| 4 | | determination, in
which event the transaction reporting return |
| 5 | | and tax remittance (if a
tax payment was required) shall be |
| 6 | | credited by the Department to the
proper retailer's account |
| 7 | | with the Department, but without the 2.1% or 1.75%
discount |
| 8 | | provided for in this Section being allowed. When the user pays
|
| 9 | | the tax directly to the Department, he shall pay the tax in the |
| 10 | | same
amount and in the same form in which it would be remitted |
| 11 | | if the tax had
been remitted to the Department by the retailer. |
| 12 | | Refunds made by the seller during the preceding return |
| 13 | | period to
purchasers, on account of tangible personal property |
| 14 | | returned to the
seller, shall be allowed as a deduction under |
| 15 | | subdivision 5 of his monthly
or quarterly return, as the case |
| 16 | | may be, in case the
seller had theretofore included the |
| 17 | | receipts from the sale of such
tangible personal property in a |
| 18 | | return filed by him and had paid the tax
imposed by this Act |
| 19 | | with respect to such receipts. |
| 20 | | Where the seller is a corporation, the return filed on |
| 21 | | behalf of such
corporation shall be signed by the president, |
| 22 | | vice-president, secretary
or treasurer or by the properly |
| 23 | | accredited agent of such corporation. |
| 24 | | Where the seller is a limited liability company, the return |
| 25 | | filed on behalf
of the limited liability company shall be |
| 26 | | signed by a manager, member, or
properly accredited agent of |
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| 1 | | the limited liability company. |
| 2 | | Except as provided in this Section, the retailer filing the |
| 3 | | return
under this Section shall, at the time of filing such |
| 4 | | return, pay to the
Department the amount of tax imposed by this |
| 5 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
| 6 | | on and after January 1, 1990, or $5 per
calendar year, |
| 7 | | whichever is greater, which is allowed to
reimburse the |
| 8 | | retailer for the expenses incurred in keeping records,
|
| 9 | | preparing and filing returns, remitting the tax and supplying |
| 10 | | data to
the Department on request. The discount under this |
| 11 | | Section is not allowed for taxes paid on aviation fuel that are |
| 12 | | deposited into the State Aviation Program Fund under this Act. |
| 13 | | Any prepayment made pursuant to Section 2d
of this Act shall be |
| 14 | | included in the amount on which such
2.1% or 1.75% discount is |
| 15 | | computed. In the case of retailers who report
and pay the tax |
| 16 | | on a transaction by transaction basis, as provided in this
|
| 17 | | Section, such discount shall be taken with each such tax |
| 18 | | remittance
instead of when such retailer files his periodic |
| 19 | | return. The discount allowed under this Section is allowed only |
| 20 | | for returns that are filed in the manner required by this Act. |
| 21 | | The Department may disallow the discount for retailers whose |
| 22 | | certificate of registration is revoked at the time the return |
| 23 | | is filed, but only if the Department's decision to revoke the |
| 24 | | certificate of registration has become final. |
| 25 | | Before October 1, 2000, if the taxpayer's average monthly |
| 26 | | tax liability
to the Department
under this Act, the Use Tax |
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| 1 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
| 2 | | Act, excluding any liability for prepaid sales
tax to be |
| 3 | | remitted in accordance with Section 2d of this Act, was
$10,000
|
| 4 | | or more during the preceding 4 complete calendar quarters, he |
| 5 | | shall file a
return with the Department each month by the 20th |
| 6 | | day of the month next
following the month during which such tax |
| 7 | | liability is incurred and shall
make payments to the Department |
| 8 | | on or before the 7th, 15th, 22nd and last
day of the month |
| 9 | | during which such liability is incurred.
On and after October |
| 10 | | 1, 2000, if the taxpayer's average monthly tax liability
to the |
| 11 | | Department under this Act, the Use Tax Act, the Service |
| 12 | | Occupation Tax
Act, and the Service Use Tax Act, excluding any |
| 13 | | liability for prepaid sales tax
to be remitted in accordance |
| 14 | | with Section 2d of this Act, was $20,000 or more
during the |
| 15 | | preceding 4 complete calendar quarters, he shall file a return |
| 16 | | with
the Department each month by the 20th day of the month |
| 17 | | next following the month
during which such tax liability is |
| 18 | | incurred and shall make payment to the
Department on or before |
| 19 | | the 7th, 15th, 22nd and last day of the month during
which such |
| 20 | | liability is incurred.
If the month
during which such tax |
| 21 | | liability is incurred began prior to January 1, 1985,
each |
| 22 | | payment shall be in an amount equal to 1/4 of the taxpayer's |
| 23 | | actual
liability for the month or an amount set by the |
| 24 | | Department not to exceed
1/4 of the average monthly liability |
| 25 | | of the taxpayer to the Department for
the preceding 4 complete |
| 26 | | calendar quarters (excluding the month of highest
liability and |
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| 1 | | the month of lowest liability in such 4 quarter period). If
the |
| 2 | | month during which such tax liability is incurred begins on or |
| 3 | | after
January 1, 1985 and prior to January 1, 1987, each |
| 4 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
| 5 | | actual liability for the month or
27.5% of the taxpayer's |
| 6 | | liability for the same calendar
month of the preceding year. If |
| 7 | | the month during which such tax
liability is incurred begins on |
| 8 | | or after January 1, 1987 and prior to
January 1, 1988, each |
| 9 | | payment shall be in an amount equal to 22.5% of the
taxpayer's |
| 10 | | actual liability for the month or 26.25% of the taxpayer's
|
| 11 | | liability for the same calendar month of the preceding year. If |
| 12 | | the month
during which such tax liability is incurred begins on |
| 13 | | or after January 1,
1988, and prior to January 1, 1989, or |
| 14 | | begins on or after January 1, 1996, each
payment shall be in an |
| 15 | | amount
equal to 22.5% of the taxpayer's actual liability for |
| 16 | | the month or 25% of
the taxpayer's liability for the same |
| 17 | | calendar month of the preceding year. If
the month during which |
| 18 | | such tax liability is incurred begins on or after
January 1, |
| 19 | | 1989, and prior to January 1, 1996, each payment shall be in an
|
| 20 | | amount equal to 22.5% of the
taxpayer's actual liability for |
| 21 | | the month or 25% of the taxpayer's
liability for the same |
| 22 | | calendar month of the preceding year or 100% of the
taxpayer's |
| 23 | | actual liability for the quarter monthly reporting period. The
|
| 24 | | amount of such quarter monthly payments shall be credited |
| 25 | | against
the final tax liability of the taxpayer's return for |
| 26 | | that month. Before
October 1, 2000, once
applicable, the |
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| 1 | | requirement of the making of quarter monthly payments to
the |
| 2 | | Department by taxpayers having an average monthly tax liability |
| 3 | | of
$10,000 or more as determined in the manner provided above
|
| 4 | | shall continue
until such taxpayer's average monthly liability |
| 5 | | to the Department during
the preceding 4 complete calendar |
| 6 | | quarters (excluding the month of highest
liability and the |
| 7 | | month of lowest liability) is less than
$9,000, or until
such |
| 8 | | taxpayer's average monthly liability to the Department as |
| 9 | | computed for
each calendar quarter of the 4 preceding complete |
| 10 | | calendar quarter period
is less than $10,000. However, if a |
| 11 | | taxpayer can show the
Department that
a substantial change in |
| 12 | | the taxpayer's business has occurred which causes
the taxpayer |
| 13 | | to anticipate that his average monthly tax liability for the
|
| 14 | | reasonably foreseeable future will fall below the $10,000 |
| 15 | | threshold
stated above, then
such taxpayer
may petition the |
| 16 | | Department for a change in such taxpayer's reporting
status. On |
| 17 | | and after October 1, 2000, once applicable, the requirement of
|
| 18 | | the making of quarter monthly payments to the Department by |
| 19 | | taxpayers having an
average monthly tax liability of $20,000 or |
| 20 | | more as determined in the manner
provided above shall continue |
| 21 | | until such taxpayer's average monthly liability
to the |
| 22 | | Department during the preceding 4 complete calendar quarters |
| 23 | | (excluding
the month of highest liability and the month of |
| 24 | | lowest liability) is less than
$19,000 or until such taxpayer's |
| 25 | | average monthly liability to the Department as
computed for |
| 26 | | each calendar quarter of the 4 preceding complete calendar |
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| 1 | | quarter
period is less than $20,000. However, if a taxpayer can |
| 2 | | show the Department
that a substantial change in the taxpayer's |
| 3 | | business has occurred which causes
the taxpayer to anticipate |
| 4 | | that his average monthly tax liability for the
reasonably |
| 5 | | foreseeable future will fall below the $20,000 threshold stated
|
| 6 | | above, then such taxpayer may petition the Department for a |
| 7 | | change in such
taxpayer's reporting status. The Department |
| 8 | | shall change such taxpayer's
reporting status
unless it finds |
| 9 | | that such change is seasonal in nature and not likely to be
|
| 10 | | long term. If any such quarter monthly payment is not paid at |
| 11 | | the time or
in the amount required by this Section, then the |
| 12 | | taxpayer shall be liable for
penalties and interest on the |
| 13 | | difference
between the minimum amount due as a payment and the |
| 14 | | amount of such quarter
monthly payment actually and timely |
| 15 | | paid, except insofar as the
taxpayer has previously made |
| 16 | | payments for that month to the Department in
excess of the |
| 17 | | minimum payments previously due as provided in this Section.
|
| 18 | | The Department shall make reasonable rules and regulations to |
| 19 | | govern the
quarter monthly payment amount and quarter monthly |
| 20 | | payment dates for
taxpayers who file on other than a calendar |
| 21 | | monthly basis. |
| 22 | | The provisions of this paragraph apply before October 1, |
| 23 | | 2001.
Without regard to whether a taxpayer is required to make |
| 24 | | quarter monthly
payments as specified above, any taxpayer who |
| 25 | | is required by Section 2d
of this Act to collect and remit |
| 26 | | prepaid taxes and has collected prepaid
taxes which average in |
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| 1 | | excess of $25,000 per month during the preceding
2 complete |
| 2 | | calendar quarters, shall file a return with the Department as
|
| 3 | | required by Section 2f and shall make payments to the |
| 4 | | Department on or before
the 7th, 15th, 22nd and last day of the |
| 5 | | month during which such liability
is incurred. If the month |
| 6 | | during which such tax liability is incurred
began prior to |
| 7 | | September 1, 1985 (the effective date of Public Act 84-221), |
| 8 | | each
payment shall be in an amount not less than 22.5% of the |
| 9 | | taxpayer's actual
liability under Section 2d. If the month |
| 10 | | during which such tax liability
is incurred begins on or after |
| 11 | | January 1, 1986, each payment shall be in an
amount equal to |
| 12 | | 22.5% of the taxpayer's actual liability for the month or
27.5% |
| 13 | | of the taxpayer's liability for the same calendar month of the
|
| 14 | | preceding calendar year. If the month during which such tax |
| 15 | | liability is
incurred begins on or after January 1, 1987, each |
| 16 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
| 17 | | actual liability for the month or
26.25% of the taxpayer's |
| 18 | | liability for the same calendar month of the
preceding year. |
| 19 | | The amount of such quarter monthly payments shall be
credited |
| 20 | | against the final tax liability of the taxpayer's return for |
| 21 | | that
month filed under this Section or Section 2f, as the case |
| 22 | | may be. Once
applicable, the requirement of the making of |
| 23 | | quarter monthly payments to
the Department pursuant to this |
| 24 | | paragraph shall continue until such
taxpayer's average monthly |
| 25 | | prepaid tax collections during the preceding 2
complete |
| 26 | | calendar quarters is $25,000 or less. If any such quarter |
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| 1 | | monthly
payment is not paid at the time or in the amount |
| 2 | | required, the taxpayer
shall be liable for penalties and |
| 3 | | interest on such difference, except
insofar as the taxpayer has |
| 4 | | previously made payments for that month in
excess of the |
| 5 | | minimum payments previously due. |
| 6 | | The provisions of this paragraph apply on and after October |
| 7 | | 1, 2001.
Without regard to whether a taxpayer is required to |
| 8 | | make quarter monthly
payments as specified above, any taxpayer |
| 9 | | who is required by Section 2d of this
Act to collect and remit |
| 10 | | prepaid taxes and has collected prepaid taxes that
average in |
| 11 | | excess of $20,000 per month during the preceding 4 complete |
| 12 | | calendar
quarters shall file a return with the Department as |
| 13 | | required by Section 2f
and shall make payments to the |
| 14 | | Department on or before the 7th, 15th, 22nd and
last day of the |
| 15 | | month during which the liability is incurred. Each payment
|
| 16 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
| 17 | | liability for the
month or 25% of the taxpayer's liability for |
| 18 | | the same calendar month of the
preceding year. The amount of |
| 19 | | the quarter monthly payments shall be credited
against the |
| 20 | | final tax liability of the taxpayer's return for that month |
| 21 | | filed
under this Section or Section 2f, as the case may be. |
| 22 | | Once applicable, the
requirement of the making of quarter |
| 23 | | monthly payments to the Department
pursuant to this paragraph |
| 24 | | shall continue until the taxpayer's average monthly
prepaid tax |
| 25 | | collections during the preceding 4 complete calendar quarters
|
| 26 | | (excluding the month of highest liability and the month of |
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| 1 | | lowest liability) is
less than $19,000 or until such taxpayer's |
| 2 | | average monthly liability to the
Department as computed for |
| 3 | | each calendar quarter of the 4 preceding complete
calendar |
| 4 | | quarters is less than $20,000. If any such quarter monthly |
| 5 | | payment is
not paid at the time or in the amount required, the |
| 6 | | taxpayer shall be liable
for penalties and interest on such |
| 7 | | difference, except insofar as the taxpayer
has previously made |
| 8 | | payments for that month in excess of the minimum payments
|
| 9 | | previously due. |
| 10 | | If any payment provided for in this Section exceeds
the |
| 11 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
| 12 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
| 13 | | shown on an original
monthly return, the Department shall, if |
| 14 | | requested by the taxpayer, issue to
the taxpayer a credit |
| 15 | | memorandum no later than 30 days after the date of
payment. The |
| 16 | | credit evidenced by such credit memorandum may
be assigned by |
| 17 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
| 18 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
| 19 | | in
accordance with reasonable rules and regulations to be |
| 20 | | prescribed by the
Department. If no such request is made, the |
| 21 | | taxpayer may credit such excess
payment against tax liability |
| 22 | | subsequently to be remitted to the Department
under this Act, |
| 23 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
| 24 | | Use Tax Act, in accordance with reasonable rules and |
| 25 | | regulations
prescribed by the Department. If the Department |
| 26 | | subsequently determined
that all or any part of the credit |
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| 1 | | taken was not actually due to the
taxpayer, the taxpayer's 2.1% |
| 2 | | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% |
| 3 | | of the difference between the credit taken and that
actually |
| 4 | | due, and that taxpayer shall be liable for penalties and |
| 5 | | interest
on such difference. |
| 6 | | If a retailer of motor fuel is entitled to a credit under |
| 7 | | Section 2d of
this Act which exceeds the taxpayer's liability |
| 8 | | to the Department under
this Act for the month which the |
| 9 | | taxpayer is filing a return, the
Department shall issue the |
| 10 | | taxpayer a credit memorandum for the excess. |
| 11 | | Beginning January 1, 1990, each month the Department shall |
| 12 | | pay into
the Local Government Tax Fund, a special fund in the |
| 13 | | State treasury which
is hereby created, the net revenue |
| 14 | | realized for the preceding month from
the 1% tax imposed under |
| 15 | | this Act. |
| 16 | | Beginning January 1, 1990, each month the Department shall |
| 17 | | pay into
the County and Mass Transit District Fund, a special |
| 18 | | fund in the State
treasury which is hereby created, 4% of the |
| 19 | | net revenue realized
for the preceding month from the 6.25% |
| 20 | | general rate other than aviation fuel sold on or after December |
| 21 | | 1, 2019. This exception for aviation fuel only applies for so |
| 22 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
| 23 | | 49 U.S.C. 47133 are binding on the State. |
| 24 | | For aviation fuel sold on or after December 1, 2019, each |
| 25 | | month the Department shall pay into the State Aviation Program |
| 26 | | Fund 4% of the net revenue realized for the preceding month |
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| 1 | | from the 6.25% general rate on the selling price of aviation |
| 2 | | fuel, less an amount estimated by the Department to be required |
| 3 | | for refunds of the 4% portion of the tax on aviation fuel under |
| 4 | | this Act, which amount shall be deposited into the Aviation |
| 5 | | Fuel Sales Tax Refund Fund. The Department shall only pay |
| 6 | | moneys into the State Aviation Program Fund and the Aviation |
| 7 | | Fuel Sales Tax Refund Fund under this Act for so long as the |
| 8 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
| 9 | | 47133 are binding on the State. |
| 10 | | Beginning August 1, 2000, each
month the Department shall |
| 11 | | pay into the
County and Mass Transit District Fund 20% of the |
| 12 | | net revenue realized for the
preceding month from the 1.25% |
| 13 | | rate on the selling price of motor fuel and
gasohol. Beginning |
| 14 | | September 1, 2010, each month the Department shall pay into the |
| 15 | | County and Mass Transit District Fund 20% of the net revenue |
| 16 | | realized for the preceding month from the 1.25% rate on the |
| 17 | | selling price of sales tax holiday items. |
| 18 | | Beginning January 1, 1990, each month the Department shall |
| 19 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 20 | | realized for the
preceding month from the 6.25% general rate on |
| 21 | | the selling price of
tangible personal property other than |
| 22 | | aviation fuel sold on or after December 1, 2019. This exception |
| 23 | | for aviation fuel only applies for so long as the revenue use |
| 24 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 25 | | binding on the State. |
| 26 | | For aviation fuel sold on or after December 1, 2019, each |
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| 1 | | month the Department shall pay into the State Aviation Program |
| 2 | | Fund 16% of the net revenue realized for the preceding month |
| 3 | | from the 6.25% general rate on the selling price of aviation |
| 4 | | fuel, less an amount estimated by the Department to be required |
| 5 | | for refunds of the 16% portion of the tax on aviation fuel |
| 6 | | under this Act, which amount shall be deposited into the |
| 7 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
| 8 | | pay moneys into the State Aviation Program Fund and the |
| 9 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
| 10 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 11 | | U.S.C. 47133 are binding on the State. |
| 12 | | Beginning August 1, 2000, each
month the Department shall |
| 13 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 14 | | realized for the preceding
month from the 1.25% rate on the |
| 15 | | selling price of motor fuel and gasohol. Beginning September 1, |
| 16 | | 2010, each month the Department shall pay into the Local |
| 17 | | Government Tax Fund 80% of the net revenue realized for the |
| 18 | | preceding month from the 1.25% rate on the selling price of |
| 19 | | sales tax holiday items. |
| 20 | | Beginning October 1, 2009, each month the Department shall |
| 21 | | pay into the Capital Projects Fund an amount that is equal to |
| 22 | | an amount estimated by the Department to represent 80% of the |
| 23 | | net revenue realized for the preceding month from the sale of |
| 24 | | candy, grooming and hygiene products, and soft drinks that had |
| 25 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 26 | | are now taxed at 6.25%. |
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| 1 | | Beginning July 1, 2011, each
month the Department shall pay |
| 2 | | into the Clean Air Act Permit Fund 80% of the net revenue |
| 3 | | realized for the
preceding month from the 6.25% general rate on |
| 4 | | the selling price of sorbents used in Illinois in the process |
| 5 | | of sorbent injection as used to comply with the Environmental |
| 6 | | Protection Act or the federal Clean Air Act, but the total |
| 7 | | payment into the Clean Air Act Permit Fund under this Act and |
| 8 | | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. |
| 9 | | Beginning July 1, 2013, each month the Department shall pay |
| 10 | | into the Underground Storage Tank Fund from the proceeds |
| 11 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 12 | | Act, and the Service Occupation Tax Act an amount equal to the |
| 13 | | average monthly deficit in the Underground Storage Tank Fund |
| 14 | | during the prior year, as certified annually by the Illinois |
| 15 | | Environmental Protection Agency, but the total payment into the |
| 16 | | Underground Storage Tank Fund under this Act, the Use Tax Act, |
| 17 | | the Service Use Tax Act, and the Service Occupation Tax Act |
| 18 | | shall not exceed $18,000,000 in any State fiscal year. As used |
| 19 | | in this paragraph, the "average monthly deficit" shall be equal |
| 20 | | to the difference between the average monthly claims for |
| 21 | | payment by the fund and the average monthly revenues deposited |
| 22 | | into the fund, excluding payments made pursuant to this |
| 23 | | paragraph. |
| 24 | | Beginning July 1, 2015, of the remainder of the moneys |
| 25 | | received by the Department under the Use Tax Act, the Service |
| 26 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
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| 1 | | month the Department shall deposit $500,000 into the State |
| 2 | | Crime Laboratory Fund. |
| 3 | | Of the remainder of the moneys received by the Department |
| 4 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 5 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
| 6 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
| 7 | | Build Illinois Fund; provided, however,
that if in any fiscal |
| 8 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
| 9 | | may be, of the moneys received by the Department and required |
| 10 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
| 11 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
| 12 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
| 13 | | being hereinafter called the "Tax
Acts" and such aggregate of |
| 14 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
| 15 | | called the "Tax Act Amount", and (2) the amount
transferred to |
| 16 | | the Build Illinois Fund from the State and Local Sales Tax
|
| 17 | | Reform Fund shall be less than the Annual Specified Amount (as |
| 18 | | hereinafter
defined), an amount equal to the difference shall |
| 19 | | be immediately paid into
the Build Illinois Fund from other |
| 20 | | moneys received by the Department
pursuant to the Tax Acts; the |
| 21 | | "Annual Specified Amount" means the amounts
specified below for |
| 22 | | fiscal years 1986 through 1993: |
|
| 23 | | Fiscal Year | Annual Specified Amount | |
| 24 | | 1986 | $54,800,000 | |
| 25 | | 1987 | $76,650,000 | |
| 26 | | 1988 | $80,480,000 | |
|
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| 1 | | 1989 | $88,510,000 | |
| 2 | | 1990 | $115,330,000 | |
| 3 | | 1991 | $145,470,000 | |
| 4 | | 1992 | $182,730,000 | |
| 5 | | 1993 | $206,520,000; |
|
| 6 | | and means the Certified Annual Debt Service Requirement (as |
| 7 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
| 8 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
| 9 | | each fiscal year thereafter; and
further provided, that if on |
| 10 | | the last business day of any month the sum of
(1) the Tax Act |
| 11 | | Amount required to be deposited into the Build Illinois
Bond |
| 12 | | Account in the Build Illinois Fund during such month and (2) |
| 13 | | the
amount transferred to the Build Illinois Fund from the |
| 14 | | State and Local
Sales Tax Reform Fund shall have been less than |
| 15 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
| 16 | | difference shall be immediately
paid into the Build Illinois |
| 17 | | Fund from other moneys received by the
Department pursuant to |
| 18 | | the Tax Acts; and, further provided, that in no
event shall the |
| 19 | | payments required under the preceding proviso result in
|
| 20 | | aggregate payments into the Build Illinois Fund pursuant to |
| 21 | | this clause (b)
for any fiscal year in excess of the greater of |
| 22 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
| 23 | | such fiscal year. The amounts payable
into the Build Illinois |
| 24 | | Fund under clause (b) of the first sentence in this
paragraph |
| 25 | | shall be payable only until such time as the aggregate amount |
| 26 | | on
deposit under each trust indenture securing Bonds issued and |
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| 1 | | outstanding
pursuant to the Build Illinois Bond Act is |
| 2 | | sufficient, taking into account
any future investment income, |
| 3 | | to fully provide, in accordance with such
indenture, for the |
| 4 | | defeasance of or the payment of the principal of,
premium, if |
| 5 | | any, and interest on the Bonds secured by such indenture and on
|
| 6 | | any Bonds expected to be issued thereafter and all fees and |
| 7 | | costs payable
with respect thereto, all as certified by the |
| 8 | | Director of the Bureau of the
Budget (now Governor's Office of |
| 9 | | Management and Budget). If on the last
business day of any |
| 10 | | month in which Bonds are
outstanding pursuant to the Build |
| 11 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
| 12 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
| 13 | | month shall be less than the amount required to be transferred
|
| 14 | | in such month from the Build Illinois Bond Account to the Build |
| 15 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
| 16 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
| 17 | | deficiency shall be immediately
paid from other moneys received |
| 18 | | by the Department pursuant to the Tax Acts
to the Build |
| 19 | | Illinois Fund; provided, however, that any amounts paid to the
|
| 20 | | Build Illinois Fund in any fiscal year pursuant to this |
| 21 | | sentence shall be
deemed to constitute payments pursuant to |
| 22 | | clause (b) of the first sentence
of this paragraph and shall |
| 23 | | reduce the amount otherwise payable for such
fiscal year |
| 24 | | pursuant to that clause (b). The moneys received by the
|
| 25 | | Department pursuant to this Act and required to be deposited |
| 26 | | into the Build
Illinois Fund are subject to the pledge, claim |
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| 1 | | and charge set forth in
Section 12 of the Build Illinois Bond |
| 2 | | Act. |
| 3 | | Subject to payment of amounts into the Build Illinois Fund |
| 4 | | as provided in
the preceding paragraph or in any amendment |
| 5 | | thereto hereafter enacted, the
following specified monthly |
| 6 | | installment of the amount requested in the
certificate of the |
| 7 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 8 | | provided under Section 8.25f of the State Finance Act, but not |
| 9 | | in
excess of sums designated as "Total Deposit", shall be |
| 10 | | deposited in the
aggregate from collections under Section 9 of |
| 11 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 12 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 13 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 14 | | Expansion Project Fund in the specified fiscal years. |
|
| 15 | | Fiscal Year | | Total Deposit | |
| 16 | | 1993 | | $0 | |
| 17 | | 1994 | | 53,000,000 | |
| 18 | | 1995 | | 58,000,000 | |
| 19 | | 1996 | | 61,000,000 | |
| 20 | | 1997 | | 64,000,000 | |
| 21 | | 1998 | | 68,000,000 | |
| 22 | | 1999 | | 71,000,000 | |
| 23 | | 2000 | | 75,000,000 | |
| 24 | | 2001 | | 80,000,000 | |
| 25 | | 2002 | | 93,000,000 | |
|
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| 1 | | 2003 | | 99,000,000 | |
| 2 | | 2004 | | 103,000,000 | |
| 3 | | 2005 | | 108,000,000 | |
| 4 | | 2006 | | 113,000,000 | |
| 5 | | 2007 | | 119,000,000 | |
| 6 | | 2008 | | 126,000,000 | |
| 7 | | 2009 | | 132,000,000 | |
| 8 | | 2010 | | 139,000,000 | |
| 9 | | 2011 | | 146,000,000 | |
| 10 | | 2012 | | 153,000,000 | |
| 11 | | 2013 | | 161,000,000 | |
| 12 | | 2014 | | 170,000,000 | |
| 13 | | 2015 | | 179,000,000 | |
| 14 | | 2016 | | 189,000,000 | |
| 15 | | 2017 | | 199,000,000 | |
| 16 | | 2018 | | 210,000,000 | |
| 17 | | 2019 | | 221,000,000 | |
| 18 | | 2020 | | 233,000,000 | |
| 19 | | 2021 | | 246,000,000 | |
| 20 | | 2022 | | 260,000,000 | |
| 21 | | 2023 | | 275,000,000 | |
| 22 | | 2024 | | 275,000,000 | |
| 23 | | 2025 | | 275,000,000 | |
| 24 | | 2026 | | 279,000,000 | |
| 25 | | 2027 | | 292,000,000 | |
| 26 | | 2028 | | 307,000,000 | |
|
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| 1 | | 2029 | | 322,000,000 | |
| 2 | | 2030 | | 338,000,000 | |
| 3 | | 2031 | | 350,000,000 | |
| 4 | | 2032 | | 350,000,000 | |
| 5 | | and | | |
|
| 6 | | each fiscal year | | |
|
| 7 | | thereafter that bonds | | |
|
| 8 | | are outstanding under | | |
|
| 9 | | Section 13.2 of the | | |
|
| 10 | | Metropolitan Pier and | | |
|
| 11 | | Exposition Authority Act, | | |
|
| 12 | | but not after fiscal year 2060. | | |
|
| 13 | | Beginning July 20, 1993 and in each month of each fiscal |
| 14 | | year thereafter,
one-eighth of the amount requested in the |
| 15 | | certificate of the Chairman of
the Metropolitan Pier and |
| 16 | | Exposition Authority for that fiscal year, less
the amount |
| 17 | | deposited into the McCormick Place Expansion Project Fund by |
| 18 | | the
State Treasurer in the respective month under subsection |
| 19 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 20 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 21 | | required under this Section for previous
months and years, |
| 22 | | shall be deposited into the McCormick Place Expansion
Project |
| 23 | | Fund, until the full amount requested for the fiscal year, but |
| 24 | | not
in excess of the amount specified above as "Total Deposit", |
| 25 | | has been deposited. |
| 26 | | Subject to payment of amounts into the Capital Projects |
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|
| 1 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
| 2 | | and the McCormick Place Expansion Project Fund pursuant to the |
| 3 | | preceding paragraphs or in any amendments thereto hereafter |
| 4 | | enacted, the Department shall each month deposit into the |
| 5 | | Aviation Fuel Sales Tax Refund Fund an amount estimated by the |
| 6 | | Department to be required for refunds of the 80% portion of the |
| 7 | | tax on aviation fuel under this Act. |
| 8 | | Subject to payment of amounts into the Build Illinois Fund |
| 9 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 10 | | preceding paragraphs
or in any amendments
thereto hereafter |
| 11 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 12 | | 2013, the Department shall each
month pay into the Illinois Tax |
| 13 | | Increment Fund 0.27% of 80% of the net revenue
realized for the |
| 14 | | preceding month from the 6.25% general rate on the selling
|
| 15 | | price of tangible personal property. |
| 16 | | Subject to payment of amounts into the Build Illinois Fund |
| 17 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 18 | | preceding paragraphs or in any
amendments thereto hereafter |
| 19 | | enacted, beginning with the receipt of the first
report of |
| 20 | | taxes paid by an eligible business and continuing for a 25-year
|
| 21 | | period, the Department shall each month pay into the Energy |
| 22 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 23 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 24 | | that was sold to an eligible business.
For purposes of this |
| 25 | | paragraph, the term "eligible business" means a new
electric |
| 26 | | generating facility certified pursuant to Section 605-332 of |
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| 1 | | the
Department of Commerce and Economic Opportunity
Law of the |
| 2 | | Civil Administrative Code of Illinois. |
| 3 | | Subject to payment of amounts into the Build Illinois Fund, |
| 4 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 5 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 6 | | the preceding paragraphs or in any amendments to this Section |
| 7 | | hereafter enacted, beginning on the first day of the first |
| 8 | | calendar month to occur on or after August 26, 2014 (the |
| 9 | | effective date of Public Act 98-1098), each month, from the |
| 10 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 11 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 12 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 13 | | the Department shall pay into the Tax Compliance and |
| 14 | | Administration Fund, to be used, subject to appropriation, to |
| 15 | | fund additional auditors and compliance personnel at the |
| 16 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 17 | | the cash receipts collected during the preceding fiscal year by |
| 18 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 19 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 20 | | Retailers' Occupation Tax Act, and associated local occupation |
| 21 | | and use taxes administered by the Department (except the amount |
| 22 | | collected on aviation fuel sold on or after December 1, 2019). |
| 23 | | Subject to payments of amounts into the Build Illinois |
| 24 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 25 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 26 | | Compliance and Administration Fund as provided in this Section, |
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| 1 | | beginning on July 1, 2018 the Department shall pay each month |
| 2 | | into the Downstate Public Transportation Fund the moneys |
| 3 | | required to be so paid under Section 2-3 of the Downstate |
| 4 | | Public Transportation Act. |
| 5 | | Of the remainder of the moneys received by the Department |
| 6 | | pursuant to
this Act, 75% thereof shall be paid into the State |
| 7 | | Treasury and 25% shall
be reserved in a special account and |
| 8 | | used only for the transfer to the
Common School Fund as part of |
| 9 | | the monthly transfer from the General Revenue
Fund in |
| 10 | | accordance with Section 8a of the State Finance Act. |
| 11 | | The Department may, upon separate written notice to a |
| 12 | | taxpayer,
require the taxpayer to prepare and file with the |
| 13 | | Department on a form
prescribed by the Department within not |
| 14 | | less than 60 days after receipt
of the notice an annual |
| 15 | | information return for the tax year specified in
the notice. |
| 16 | | Such annual return to the Department shall include a
statement |
| 17 | | of gross receipts as shown by the retailer's last Federal |
| 18 | | income
tax return. If the total receipts of the business as |
| 19 | | reported in the
Federal income tax return do not agree with the |
| 20 | | gross receipts reported to
the Department of Revenue for the |
| 21 | | same period, the retailer shall attach
to his annual return a |
| 22 | | schedule showing a reconciliation of the 2
amounts and the |
| 23 | | reasons for the difference. The retailer's annual
return to the |
| 24 | | Department shall also disclose the cost of goods sold by
the |
| 25 | | retailer during the year covered by such return, opening and |
| 26 | | closing
inventories of such goods for such year, costs of goods |
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| 1 | | used from stock
or taken from stock and given away by the |
| 2 | | retailer during such year,
payroll information of the |
| 3 | | retailer's business during such year and any
additional |
| 4 | | reasonable information which the Department deems would be
|
| 5 | | helpful in determining the accuracy of the monthly, quarterly |
| 6 | | or annual
returns filed by such retailer as provided for in |
| 7 | | this Section. |
| 8 | | If the annual information return required by this Section |
| 9 | | is not
filed when and as required, the taxpayer shall be liable |
| 10 | | as follows: |
| 11 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
| 12 | | for a penalty equal to 1/6 of 1% of the tax due from such |
| 13 | | taxpayer under
this Act during the period to be covered by |
| 14 | | the annual return for each
month or fraction of a month |
| 15 | | until such return is filed as required, the
penalty to be |
| 16 | | assessed and collected in the same manner as any other
|
| 17 | | penalty provided for in this Act. |
| 18 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 19 | | be
liable for a penalty as described in Section 3-4 of the |
| 20 | | Uniform Penalty and
Interest Act. |
| 21 | | The chief executive officer, proprietor, owner or highest |
| 22 | | ranking
manager shall sign the annual return to certify the |
| 23 | | accuracy of the
information contained therein. Any person who |
| 24 | | willfully signs the
annual return containing false or |
| 25 | | inaccurate information shall be guilty
of perjury and punished |
| 26 | | accordingly. The annual return form prescribed
by the |
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| 1 | | Department shall include a warning that the person signing the
|
| 2 | | return may be liable for perjury. |
| 3 | | The provisions of this Section concerning the filing of an |
| 4 | | annual
information return do not apply to a retailer who is not |
| 5 | | required to
file an income tax return with the United States |
| 6 | | Government. |
| 7 | | As soon as possible after the first day of each month, upon |
| 8 | | certification
of the Department of Revenue, the Comptroller |
| 9 | | shall order transferred and
the Treasurer shall transfer from |
| 10 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 11 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 12 | | for the second preceding
month.
Beginning April 1, 2000, this |
| 13 | | transfer is no longer required
and shall not be made. |
| 14 | | Net revenue realized for a month shall be the revenue |
| 15 | | collected by the
State pursuant to this Act, less the amount |
| 16 | | paid out during that month as
refunds to taxpayers for |
| 17 | | overpayment of liability. |
| 18 | | For greater simplicity of administration, manufacturers, |
| 19 | | importers
and wholesalers whose products are sold at retail in |
| 20 | | Illinois by
numerous retailers, and who wish to do so, may |
| 21 | | assume the responsibility
for accounting and paying to the |
| 22 | | Department all tax accruing under this
Act with respect to such |
| 23 | | sales, if the retailers who are affected do not
make written |
| 24 | | objection to the Department to this arrangement. |
| 25 | | Any person who promotes, organizes, provides retail |
| 26 | | selling space for
concessionaires or other types of sellers at |
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| 1 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
| 2 | | local fairs, art shows, flea markets and similar
exhibitions or |
| 3 | | events, including any transient merchant as defined by Section |
| 4 | | 2
of the Transient Merchant Act of 1987, is required to file a |
| 5 | | report with the
Department providing the name of the merchant's |
| 6 | | business, the name of the
person or persons engaged in |
| 7 | | merchant's business, the permanent address and
Illinois |
| 8 | | Retailers Occupation Tax Registration Number of the merchant, |
| 9 | | the
dates and location of the event and other reasonable |
| 10 | | information that the
Department may require. The report must be |
| 11 | | filed not later than the 20th day
of the month next following |
| 12 | | the month during which the event with retail sales
was held. |
| 13 | | Any person who fails to file a report required by this Section
|
| 14 | | commits a business offense and is subject to a fine not to |
| 15 | | exceed $250. |
| 16 | | Any person engaged in the business of selling tangible |
| 17 | | personal
property at retail as a concessionaire or other type |
| 18 | | of seller at the
Illinois State Fair, county fairs, art shows, |
| 19 | | flea markets and similar
exhibitions or events, or any |
| 20 | | transient merchants, as defined by Section 2
of the Transient |
| 21 | | Merchant Act of 1987, may be required to make a daily report
of |
| 22 | | the amount of such sales to the Department and to make a daily |
| 23 | | payment of
the full amount of tax due. The Department shall |
| 24 | | impose this
requirement when it finds that there is a |
| 25 | | significant risk of loss of
revenue to the State at such an |
| 26 | | exhibition or event. Such a finding
shall be based on evidence |
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| 1 | | that a substantial number of concessionaires
or other sellers |
| 2 | | who are not residents of Illinois will be engaging in
the |
| 3 | | business of selling tangible personal property at retail at the
|
| 4 | | exhibition or event, or other evidence of a significant risk of |
| 5 | | loss of revenue
to the State. The Department shall notify |
| 6 | | concessionaires and other sellers
affected by the imposition of |
| 7 | | this requirement. In the absence of
notification by the |
| 8 | | Department, the concessionaires and other sellers
shall file |
| 9 | | their returns as otherwise required in this Section. |
| 10 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 11 | | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. |
| 12 | | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
|
| 13 | | (35 ILCS 120/6) (from Ch. 120, par. 445)
|
| 14 | | Sec. 6. Credit memorandum or refund. If it appears, after |
| 15 | | claim therefor
filed with the Department, that
an amount of tax |
| 16 | | or penalty or interest has been paid which was not due under
|
| 17 | | this Act, whether as the result of a mistake of fact or an |
| 18 | | error of law,
except as hereinafter provided, then the |
| 19 | | Department shall issue a credit
memorandum or refund to the |
| 20 | | person who made the erroneous payment or, if
that person died |
| 21 | | or became a person under legal disability, to his or her
legal |
| 22 | | representative, as such.
For purposes of this Section, the tax |
| 23 | | is deemed to be erroneously paid by
a retailer when the |
| 24 | | manufacturer of a motor vehicle sold by the retailer
accepts
|
| 25 | | the return of that automobile and refunds to the purchaser the |
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| 1 | | selling price of
that vehicle as provided in the New Vehicle |
| 2 | | Buyer Protection Act. When a
motor vehicle is returned for a |
| 3 | | refund of the purchase price under the New
Vehicle Buyer |
| 4 | | Protection Act, the Department shall issue a credit memorandum
|
| 5 | | or a refund for the amount of tax paid by the retailer under |
| 6 | | this Act
attributable to the initial sale of that vehicle. |
| 7 | | Claims submitted by the
retailer are subject to the same |
| 8 | | restrictions and procedures provided for in
this Act.
If it is |
| 9 | | determined that the Department
should issue a credit memorandum |
| 10 | | or refund, the Department may first apply
the amount thereof |
| 11 | | against any tax or penalty or interest due or to become
due |
| 12 | | under this Act or under the Use Tax Act, the Service Occupation |
| 13 | | Tax
Act, the Service Use Tax Act,
any local occupation or use |
| 14 | | tax administered by the Department,
Section 4 of the Water |
| 15 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
| 16 | | 5.01 of the Local Mass
Transit District Act, or subsections |
| 17 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
| 18 | | Authority Act, from the person who made the
erroneous payment. |
| 19 | | If no tax or penalty or interest is due and no
proceeding is |
| 20 | | pending to determine whether such person is indebted to the
|
| 21 | | Department for tax or penalty or interest, the credit |
| 22 | | memorandum or refund
shall be issued to the claimant; or (in |
| 23 | | the case of a credit memorandum)
the credit memorandum may be |
| 24 | | assigned and set over by the lawful holder
thereof, subject to |
| 25 | | reasonable rules of the Department, to any other person
who is |
| 26 | | subject to this Act, the Use Tax Act, the Service Occupation |
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| 1 | | Tax Act,
the Service Use Tax Act,
any local occupation or use |
| 2 | | tax administered by the Department,
Section 4 of the Water |
| 3 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
| 4 | | 5.01 of the Local Mass
Transit District Act, or subsections |
| 5 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
| 6 | | Authority Act,
and the amount thereof applied by the Department |
| 7 | | against any tax or
penalty or interest due or to become due |
| 8 | | under this Act or under the Use
Tax Act, the Service Occupation |
| 9 | | Tax Act, the Service
Use Tax Act,
any local occupation or use |
| 10 | | tax administered by the Department,
Section 4 of the Water |
| 11 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
| 12 | | 5.01 of the Local Mass
Transit District Act, or subsections |
| 13 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
| 14 | | Authority Act, from such assignee. However, as
to any claim for |
| 15 | | credit or refund filed with the Department on and after
each |
| 16 | | January 1 and July 1 no amount of tax or penalty or interest
|
| 17 | | erroneously paid (either in total or partial liquidation of a |
| 18 | | tax or
penalty or amount of interest under this Act) more than |
| 19 | | 3 years prior to
such January 1 and July 1, respectively, shall |
| 20 | | be credited or refunded,
except that if both the Department and |
| 21 | | the taxpayer have agreed to an
extension of time to issue a |
| 22 | | notice of tax liability as
provided in Section 4 of this Act, |
| 23 | | such claim may be filed at any time
prior to the expiration of |
| 24 | | the period agreed upon.
|
| 25 | | No claim may be allowed for any amount paid to the |
| 26 | | Department, whether
paid voluntarily or involuntarily, if paid |
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| 1 | | in total or partial liquidation
of an assessment which had |
| 2 | | become final before the claim for credit or
refund to recover |
| 3 | | the amount so paid is filed with the Department, or if
paid in |
| 4 | | total or partial liquidation of a judgment or order of
court. |
| 5 | | No credit may be allowed or refund made for any amount paid by |
| 6 | | or
collected from any claimant unless it appears (a) that the |
| 7 | | claimant bore
the burden of such amount and has not been |
| 8 | | relieved thereof nor reimbursed
therefor and has not shifted |
| 9 | | such burden directly or indirectly through
inclusion of such |
| 10 | | amount in the price of the tangible personal property
sold by |
| 11 | | him or her or in any manner whatsoever; and that no |
| 12 | | understanding or
agreement, written or oral, exists whereby he |
| 13 | | or she or his or her
legal representative may be relieved of |
| 14 | | the burden of such amount, be
reimbursed therefor or may shift |
| 15 | | the burden thereof; or (b) that he or she
or his or her legal |
| 16 | | representative has repaid unconditionally such amount
to his or |
| 17 | | her vendee (1) who bore the burden thereof and has not shifted
|
| 18 | | such burden directly or indirectly, in any manner whatsoever; |
| 19 | | (2) who, if
he or she has shifted such burden, has repaid |
| 20 | | unconditionally such amount
to his own vendee; and (3) who is |
| 21 | | not entitled to receive any reimbursement
therefor from any |
| 22 | | other source than from his or her vendor, nor to be
relieved of |
| 23 | | such burden in any manner whatsoever. No credit may be allowed
|
| 24 | | or refund made for any amount paid by or collected from any |
| 25 | | claimant unless
it appears that the claimant has |
| 26 | | unconditionally repaid, to the purchaser,
any amount collected |
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| 1 | | from the purchaser and retained by the claimant with
respect to |
| 2 | | the same transaction under the Use Tax Act.
|
| 3 | | Any credit or refund that is allowed under this Section |
| 4 | | shall bear interest
at the rate and in the manner specified in |
| 5 | | the Uniform Penalty and Interest
Act.
|
| 6 | | In case the Department determines that the claimant is |
| 7 | | entitled to a
refund, such refund shall be made only from the |
| 8 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
| 9 | | as may be
available for that purpose, as appropriate. If it |
| 10 | | appears unlikely that the amount available
appropriated would |
| 11 | | permit everyone having a claim allowed during the period
|
| 12 | | covered by such appropriation or from the Aviation Fuel Sales |
| 13 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
| 14 | | refund, the
Department, by rule or regulation, shall provide |
| 15 | | for the payment of refunds in
hardship cases and shall define |
| 16 | | what types of cases qualify as hardship cases.
|
| 17 | | If a retailer who has failed to pay retailers' occupation |
| 18 | | tax on gross
receipts from retail sales is required by the |
| 19 | | Department to pay such tax,
such retailer, without filing any |
| 20 | | formal claim with the Department, shall
be allowed to take |
| 21 | | credit against such retailers' occupation tax liability
to the |
| 22 | | extent, if any, to which such retailer has paid an amount |
| 23 | | equivalent
to retailers' occupation tax or has paid use tax in |
| 24 | | error to his or her vendor
or vendors of the same tangible |
| 25 | | personal property which such retailer bought
for resale and did |
| 26 | | not first use before selling it, and no penalty or
interest |
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| 1 | | shall be charged to such retailer on the amount of such credit.
|
| 2 | | However, when such credit is allowed to the retailer by the |
| 3 | | Department, the
vendor is precluded from refunding any of that |
| 4 | | tax to the retailer and
filing a claim for credit or refund |
| 5 | | with respect thereto with the
Department. The provisions of |
| 6 | | this amendatory Act shall be applied
retroactively, regardless |
| 7 | | of the date of the transaction.
|
| 8 | | (Source: P.A. 91-901, eff. 1-1-01.)
|
| 9 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
|
| 10 | | Sec. 11. All information received by the Department from |
| 11 | | returns filed
under this Act, or from any investigation |
| 12 | | conducted under this Act, shall
be confidential, except for |
| 13 | | official purposes, and any person who divulges
any such |
| 14 | | information in any manner, except in accordance with a proper
|
| 15 | | judicial order or as otherwise provided by law, shall be guilty |
| 16 | | of a Class
B misdemeanor with a fine not to exceed $7,500.
|
| 17 | | Nothing in this Act prevents the Director of Revenue from |
| 18 | | publishing or
making available to the public the names and |
| 19 | | addresses of persons filing
returns under this Act, or |
| 20 | | reasonable statistics concerning the operation
of the tax by |
| 21 | | grouping the contents of returns so the information in any
|
| 22 | | individual return is not disclosed.
|
| 23 | | Nothing in this Act prevents the Director of Revenue from |
| 24 | | divulging to
the United States Government or the government of |
| 25 | | any other state, or any
officer or agency thereof, for |
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| 1 | | exclusively official purposes, information
received by the |
| 2 | | Department in administering this Act, provided that such
other |
| 3 | | governmental agency agrees to divulge requested tax |
| 4 | | information to
the Department.
|
| 5 | | The Department's furnishing of information derived from a |
| 6 | | taxpayer's
return or from an investigation conducted under this |
| 7 | | Act to the surety on a
taxpayer's bond that has been furnished |
| 8 | | to the Department under this Act,
either to provide notice to |
| 9 | | such surety of its potential liability under
the bond or, in |
| 10 | | order to support the Department's demand for payment from
such |
| 11 | | surety under the bond, is an official purpose within the |
| 12 | | meaning of
this Section.
|
| 13 | | The furnishing upon request of information obtained by the |
| 14 | | Department
from returns filed under this Act or investigations |
| 15 | | conducted under this
Act to the Illinois Liquor Control |
| 16 | | Commission for official use is deemed to
be an official purpose |
| 17 | | within the meaning of this Section.
|
| 18 | | Notice to a surety of potential liability shall not be |
| 19 | | given unless the
taxpayer has first been notified, not less |
| 20 | | than 10 days prior thereto, of
the Department's intent to so |
| 21 | | notify the surety.
|
| 22 | | The furnishing upon request of the Auditor General, or his |
| 23 | | authorized agents,
for official use, of returns filed and |
| 24 | | information related thereto under
this Act is deemed to be an |
| 25 | | official purpose within the meaning of this
Section.
|
| 26 | | Where an appeal or a protest has been filed on behalf of a |
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| 1 | | taxpayer, the
furnishing upon request of the attorney for the |
| 2 | | taxpayer of returns filed
by the taxpayer and information |
| 3 | | related thereto under this Act is deemed
to be an official |
| 4 | | purpose within the meaning of this Section.
|
| 5 | | The furnishing of financial information to a municipality |
| 6 | | or county, upon request of the chief executive officer thereof, |
| 7 | | is an official purpose within the meaning of this Section,
|
| 8 | | provided the municipality or county agrees in
writing to the |
| 9 | | requirements of this Section. Information provided to |
| 10 | | municipalities and counties under this paragraph shall be |
| 11 | | limited to: (1) the business name; (2) the business address; |
| 12 | | (3) the standard classification number assigned to the |
| 13 | | business; (4) net revenue distributed to the requesting |
| 14 | | municipality or county that is directly related to the |
| 15 | | requesting municipality's or county's local share of the |
| 16 | | proceeds under the Use Tax Act, the Service Use Tax Act, the |
| 17 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 18 | | Act distributed from the Local Government Tax Fund, and, if |
| 19 | | applicable, any locally imposed retailers' occupation tax or |
| 20 | | service occupation tax; and (5) a listing of all businesses |
| 21 | | within the requesting municipality or county by account |
| 22 | | identification number and address. On and after July 1, 2015, |
| 23 | | the furnishing of financial information to municipalities and |
| 24 | | counties under this paragraph may be by electronic means.
|
| 25 | | Information so provided shall be subject to all |
| 26 | | confidentiality provisions
of this Section. The written |
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| 1 | | agreement shall provide for reciprocity,
limitations on |
| 2 | | access, disclosure, and procedures for requesting information.
|
| 3 | | The Department may make available to the Board of Trustees |
| 4 | | of any Metro
East Mass Transit District information contained |
| 5 | | on transaction reporting
returns required to be filed under |
| 6 | | Section 3 of this Act that report sales made
within the |
| 7 | | boundary of the taxing authority of that Metro East Mass |
| 8 | | Transit
District, as provided in Section 5.01 of the Local Mass |
| 9 | | Transit District Act.
The disclosure shall be made pursuant to |
| 10 | | a written agreement between the
Department and the Board of |
| 11 | | Trustees of a Metro East Mass Transit District,
which is an |
| 12 | | official purpose within the meaning of this Section. The |
| 13 | | written
agreement between the Department and the Board of |
| 14 | | Trustees of a Metro East
Mass Transit District shall provide |
| 15 | | for reciprocity, limitations on access,
disclosure, and |
| 16 | | procedures for requesting information. Information so provided
|
| 17 | | shall be subject to all confidentiality provisions of this |
| 18 | | Section.
|
| 19 | | The Director may make available to any State agency, |
| 20 | | including the
Illinois Supreme Court, which licenses persons to |
| 21 | | engage in any occupation,
information that a person licensed by |
| 22 | | such agency has failed to file
returns under this Act or pay |
| 23 | | the tax, penalty and interest shown therein,
or has failed to |
| 24 | | pay any final assessment of tax, penalty or interest due
under |
| 25 | | this Act.
The Director may make available to any State agency, |
| 26 | | including the Illinois
Supreme
Court, information regarding |
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| 1 | | whether a bidder, contractor, or an affiliate of a
bidder or
|
| 2 | | contractor has failed to collect and remit Illinois Use tax on |
| 3 | | sales into
Illinois, or any tax
under this Act or pay the tax, |
| 4 | | penalty, and interest shown therein, or has
failed to pay any
|
| 5 | | final assessment of tax, penalty, or interest due under this |
| 6 | | Act, for the
limited purpose of
enforcing bidder and contractor |
| 7 | | certifications. The Director may make available
to units
of |
| 8 | | local government and school districts that require bidder and |
| 9 | | contractor
certifications,
as set forth in Sections 50-11 and |
| 10 | | 50-12 of the Illinois Procurement Code,
information
regarding |
| 11 | | whether a bidder, contractor, or an affiliate of a bidder or
|
| 12 | | contractor has failed
to collect and remit Illinois Use tax on |
| 13 | | sales into Illinois, file returns under
this Act, or
pay the |
| 14 | | tax, penalty, and interest shown therein, or has failed to pay |
| 15 | | any final
assessment
of tax, penalty, or interest due under |
| 16 | | this Act, for the limited purpose of
enforcing bidder
and |
| 17 | | contractor certifications. For purposes of this Section, the |
| 18 | | term
"affiliate" means any
entity that (1) directly, |
| 19 | | indirectly, or constructively controls another
entity,
(2) is |
| 20 | | directly,
indirectly, or constructively controlled by another |
| 21 | | entity, or (3) is subject
to
the control of
a common entity. |
| 22 | | For purposes of this Section, an entity controls another
entity
|
| 23 | | if it owns,
directly or individually, more than 10% of the |
| 24 | | voting securities of that
entity.
As used in
this Section, the |
| 25 | | term "voting security" means a security that (1) confers upon
|
| 26 | | the holder
the right to vote for the election of members of the |
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| 1 | | board of directors or
similar governing
body of the business or |
| 2 | | (2) is convertible into, or entitles the holder to
receive upon |
| 3 | | its
exercise, a security that confers such a right to vote. A |
| 4 | | general partnership
interest is a
voting security.
|
| 5 | | The Director may make available to any State agency, |
| 6 | | including the
Illinois
Supreme Court, units of local |
| 7 | | government, and school districts, information
regarding
|
| 8 | | whether a bidder or contractor is an affiliate of a person who |
| 9 | | is not
collecting
and
remitting Illinois Use taxes for the |
| 10 | | limited purpose of enforcing bidder and
contractor
|
| 11 | | certifications.
|
| 12 | | The Director may also make available to the Secretary of |
| 13 | | State
information that a limited liability company, which has |
| 14 | | filed articles of
organization with the Secretary of State, or |
| 15 | | corporation which has been
issued a certificate of |
| 16 | | incorporation by the Secretary of State has failed to
file |
| 17 | | returns under this Act or pay the tax, penalty and interest |
| 18 | | shown therein,
or has failed to pay any final assessment of |
| 19 | | tax, penalty or interest due under
this Act. An assessment is |
| 20 | | final when all proceedings in court for review of
such |
| 21 | | assessment have terminated or the time for the taking thereof |
| 22 | | has expired
without such proceedings being instituted.
|
| 23 | | The Director shall make available for public inspection in |
| 24 | | the Department's
principal office and for publication, at cost, |
| 25 | | administrative decisions issued
on or after January 1, 1995. |
| 26 | | These decisions are to be made available in a
manner so that |
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| 1 | | the following taxpayer information is not disclosed:
|
| 2 | | (1) The names, addresses, and identification numbers |
| 3 | | of the taxpayer,
related entities, and employees.
|
| 4 | | (2) At the sole discretion of the Director, trade |
| 5 | | secrets
or other confidential information identified as |
| 6 | | such by the taxpayer, no later
than 30 days after receipt |
| 7 | | of an administrative decision, by such means as the
|
| 8 | | Department shall provide by rule.
|
| 9 | | The Director shall determine the appropriate extent of the |
| 10 | | deletions allowed
in paragraph (2). In the event the taxpayer |
| 11 | | does not submit deletions, the
Director shall make only the |
| 12 | | deletions specified in paragraph (1).
|
| 13 | | The Director shall make available for public inspection and |
| 14 | | publication an
administrative decision within 180 days after |
| 15 | | the issuance of the
administrative decision. The term |
| 16 | | "administrative decision" has the same
meaning as defined in |
| 17 | | Section 3-101 of Article III of the Code of Civil
Procedure. |
| 18 | | Costs collected under this Section shall be paid into the Tax
|
| 19 | | Compliance and Administration Fund.
|
| 20 | | Nothing contained in this Act shall prevent the Director |
| 21 | | from divulging
information to any person pursuant to a request |
| 22 | | or authorization made by the
taxpayer or by an authorized |
| 23 | | representative of the taxpayer.
|
| 24 | | The furnishing of information obtained by the Department |
| 25 | | from returns filed under this amendatory Act of the 101st |
| 26 | | General Assembly to the Department of Transportation for |
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| 1 | | purposes of compliance with this amendatory Act of the 101st |
| 2 | | General Assembly regarding aviation fuel is deemed to be an |
| 3 | | official purpose within the meaning of this Section. |
| 4 | | (Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
|
| 5 | | Section 15-30. The Motor Fuel Tax Law is amended by |
| 6 | | changing Sections 2, 2b, and 8a as follows:
|
| 7 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
|
| 8 | | Sec. 2.
A tax is imposed on the privilege of operating |
| 9 | | motor vehicles
upon the public highways and recreational-type |
| 10 | | watercraft upon the waters
of this State.
|
| 11 | | (a) Prior to August 1, 1989, the tax is imposed at the rate |
| 12 | | of 13 cents
per gallon on all motor fuel used in motor vehicles |
| 13 | | operating on the public
highways and recreational type |
| 14 | | watercraft operating upon the waters of this
State. Beginning |
| 15 | | on August 1, 1989 and until January 1, 1990, the rate of the
|
| 16 | | tax imposed in this paragraph shall be 16 cents per gallon. |
| 17 | | Beginning January
1, 1990, the rate of tax imposed in this |
| 18 | | paragraph, including the tax on compressed natural gas, shall |
| 19 | | be 19 cents per
gallon.
|
| 20 | | (b) The tax on the privilege of operating motor vehicles |
| 21 | | which use diesel
fuel, liquefied natural gas, or propane shall |
| 22 | | be the rate according to paragraph (a) plus an additional 2 1/2
|
| 23 | | cents per gallon. "Diesel fuel" is defined as any product
|
| 24 | | intended
for use or offered for sale as a fuel for engines in |
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| 1 | | which the fuel is injected
into the combustion chamber and |
| 2 | | ignited by pressure without electric spark.
|
| 3 | | (c) A tax is imposed upon the privilege of engaging in the |
| 4 | | business of
selling motor fuel as a retailer or reseller on all |
| 5 | | motor fuel used in motor
vehicles operating on the public |
| 6 | | highways and recreational type watercraft
operating upon the |
| 7 | | waters of this State: (1) at the rate of 3 cents per gallon
on |
| 8 | | motor fuel owned or possessed by such retailer or reseller at |
| 9 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
| 10 | | gallon on motor fuel owned
or possessed by such retailer or |
| 11 | | reseller at 12:01 A.M. on January 1, 1990.
|
| 12 | | Retailers and resellers who are subject to this additional |
| 13 | | tax shall be
required to inventory such motor fuel and pay this |
| 14 | | additional tax in a
manner prescribed by the Department of |
| 15 | | Revenue.
|
| 16 | | The tax imposed in this paragraph (c) shall be in addition |
| 17 | | to all other
taxes imposed by the State of Illinois or any unit |
| 18 | | of local government in this
State.
|
| 19 | | (d) Except as provided in Section 2a, the collection of a |
| 20 | | tax based on
gallonage of gasoline used for the propulsion of |
| 21 | | any aircraft is prohibited
on and after October 1, 1979, and |
| 22 | | the collection of a tax based on gallonage of special fuel used |
| 23 | | for the propulsion of any aircraft is prohibited on and after |
| 24 | | December 1, 2019.
|
| 25 | | (e) The collection of a tax, based on gallonage of all |
| 26 | | products commonly or
commercially known or sold as 1-K |
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| 1 | | kerosene, regardless of its classification
or uses, is |
| 2 | | prohibited (i) on and after July 1, 1992 until December 31, |
| 3 | | 1999,
except when the 1-K kerosene is either: (1) delivered |
| 4 | | into bulk storage
facilities of a bulk user, or (2) delivered |
| 5 | | directly into the fuel supply tanks
of motor vehicles and (ii) |
| 6 | | on and after January 1, 2000. Beginning on January
1, 2000, the |
| 7 | | collection of a tax, based on gallonage of all products |
| 8 | | commonly
or commercially known or sold as 1-K kerosene, |
| 9 | | regardless of its classification
or uses, is prohibited except |
| 10 | | when the 1-K kerosene is delivered directly into
a storage tank |
| 11 | | that is located at a facility that has withdrawal facilities
|
| 12 | | that are readily accessible to and are capable of dispensing |
| 13 | | 1-K kerosene into
the fuel supply tanks of motor vehicles. For |
| 14 | | purposes of this subsection (e), a facility is considered to |
| 15 | | have withdrawal facilities that are not "readily accessible to |
| 16 | | and capable of dispensing 1-K kerosene into the fuel supply |
| 17 | | tanks of motor vehicles" only if the 1-K kerosene is delivered |
| 18 | | from: (i) a dispenser hose that is short enough so that it will |
| 19 | | not reach the fuel supply tank of a motor vehicle or (ii) a |
| 20 | | dispenser that is enclosed by a fence or other physical barrier |
| 21 | | so that a vehicle cannot pull alongside the dispenser to permit |
| 22 | | fueling.
|
| 23 | | Any person who sells or uses 1-K kerosene for use in motor |
| 24 | | vehicles upon
which the tax imposed by this Law has not been |
| 25 | | paid shall be liable for any
tax due on the sales or use of 1-K |
| 26 | | kerosene.
|
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| 1 | | (Source: P.A. 100-9, eff. 7-1-17.)
|
| 2 | | (35 ILCS 505/2b) (from Ch. 120, par. 418b)
|
| 3 | | Sec. 2b. Receiver's monthly return. In addition to the tax |
| 4 | | collection and reporting responsibilities
imposed elsewhere in |
| 5 | | this Act, a person who is required to pay the tax imposed
by |
| 6 | | Section 2a of this Act shall pay the tax to the Department by |
| 7 | | return showing
all fuel purchased, acquired or received and |
| 8 | | sold, distributed or used during
the preceding calendar month
|
| 9 | | including losses of fuel as the result of evaporation or |
| 10 | | shrinkage due to
temperature variations, and such other |
| 11 | | reasonable information as the
Department may require.
Losses of |
| 12 | | fuel as the result of evaporation or shrinkage due to |
| 13 | | temperature
variations may not exceed 1% of the total gallons |
| 14 | | in
storage at the
beginning of the month, plus the receipts of |
| 15 | | gallonage during the month, minus
the gallonage remaining in |
| 16 | | storage at the end of the month. Any loss reported
that is in |
| 17 | | excess of this amount shall be subject to the tax imposed by
|
| 18 | | Section
2a of this Law.
On and after July 1, 2001, for each |
| 19 | | 6-month period January through June, net
losses of fuel (for |
| 20 | | each category of fuel that is required to be reported on a
|
| 21 | | return) as the result of evaporation or shrinkage due to |
| 22 | | temperature variations
may not exceed 1% of the total gallons |
| 23 | | in storage at the beginning of each
January, plus the receipts |
| 24 | | of gallonage each January through June, minus the
gallonage |
| 25 | | remaining in storage at the end of each June. On and after July |
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| 1 | | 1,
2001, for each 6-month period July through December, net |
| 2 | | losses of fuel (for
each category of fuel that is required to |
| 3 | | be reported on a return) as the
result of evaporation or |
| 4 | | shrinkage due to temperature variations may not exceed
1% of |
| 5 | | the total gallons in storage at the beginning of each July, |
| 6 | | plus the
receipts of gallonage each July through December, |
| 7 | | minus the gallonage remaining
in storage at the end of each |
| 8 | | December. Any net loss reported that is in
excess of this |
| 9 | | amount shall be subject to the tax imposed by Section 2a of |
| 10 | | this
Law. For purposes of this Section, "net loss" means the |
| 11 | | number of gallons
gained through temperature variations minus |
| 12 | | the number of gallons lost through
temperature variations or |
| 13 | | evaporation for each of the respective 6-month
periods.
|
| 14 | | The return shall be prescribed by the Department and shall |
| 15 | | be filed
between the 1st and 20th days of each calendar month. |
| 16 | | The Department may, in
its discretion, combine the returns |
| 17 | | filed under this Section, Section 5, and
Section 5a of this |
| 18 | | Act. The return must be accompanied by appropriate
|
| 19 | | computer-generated magnetic media supporting schedule data in |
| 20 | | the format
required by the Department, unless, as provided by |
| 21 | | rule, the Department grants
an exception upon petition of a |
| 22 | | taxpayer. If the return is filed timely, the
seller shall take |
| 23 | | a discount of 2% through June 30, 2003 and 1.75%
thereafter |
| 24 | | which is allowed to reimburse
the seller for
the expenses |
| 25 | | incurred in keeping records, preparing and filing returns,
|
| 26 | | collecting and remitting the tax and supplying data to the |
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| 1 | | Department on
request.
The discount, however, shall be |
| 2 | | applicable only to the amount
of payment
which accompanies a |
| 3 | | return that is filed timely in accordance with this
Section. |
| 4 | | The discount under this Section is not allowed for taxes paid |
| 5 | | on aviation fuel that are deposited into the State Aviation |
| 6 | | Program Fund under this Act.
|
| 7 | | Beginning on January 1, 2020, each person who is required |
| 8 | | to pay the tax imposed under Section 2a of this Act on aviation |
| 9 | | fuel sold or used in this State during the preceding calendar |
| 10 | | month shall, instead of reporting and paying tax on aviation |
| 11 | | fuel as otherwise required by this Section, report and pay such |
| 12 | | tax on a separate aviation fuel tax return, on or before the |
| 13 | | twentieth day of each calendar month. The requirements related |
| 14 | | to the return shall be as otherwise provided in this Section. |
| 15 | | Notwithstanding any other provisions of this Act to the |
| 16 | | contrary, a person required to pay the tax imposed by Section |
| 17 | | 2a of this Act on aviation fuel shall file all aviation fuel |
| 18 | | tax returns and shall make all aviation fuel tax payments by |
| 19 | | electronic means in the manner and form required by the |
| 20 | | Department. For purposes of this paragraph, "aviation fuel" |
| 21 | | means a product that is intended for use or offered for sale as |
| 22 | | fuel for an aircraft. |
| 23 | | If any payment provided for in this Section exceeds the |
| 24 | | receiver's liabilities under this Act, as shown on an original |
| 25 | | return, the Department may authorize the receiver to credit |
| 26 | | such excess payment against liability subsequently to be |
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| 1 | | remitted to the Department under this Act, in accordance with |
| 2 | | reasonable rules adopted by the Department. If the Department |
| 3 | | subsequently determines that all or any part of the credit |
| 4 | | taken was not actually due to the receiver, the receiver's |
| 5 | | discount shall be reduced by an amount equal to the difference |
| 6 | | between the discount as applied to the credit taken and that |
| 7 | | actually due, and that receiver shall be liable for penalties |
| 8 | | and interest on such difference. |
| 9 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
| 10 | | (35 ILCS 505/8a) (from Ch. 120, par. 424a)
|
| 11 | | Sec. 8a.
All money received by the Department under Section |
| 12 | | 2a of this
Act, except money received from taxes on aviation |
| 13 | | fuel sold or used on or after December 1, 2019, shall be |
| 14 | | deposited in the Underground Storage Tank Fund created by
|
| 15 | | Section 57.11 of the Environmental Protection Act, as now or
|
| 16 | | hereafter amended. All money received by the Department under |
| 17 | | Section 2a of this Act for aviation fuel sold or used on or |
| 18 | | after December 1, 2019, shall be deposited into the State |
| 19 | | Aviation Program Fund. This exception for aviation fuel only |
| 20 | | applies for so long as the revenue use requirements of 49 |
| 21 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
| 22 | | For purposes of this Section, "aviation fuel" means a product |
| 23 | | that is intended for use or offered for sale as fuel for an |
| 24 | | aircraft.
|
| 25 | | (Source: P.A. 88-496.)
|
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| 1 | | Section 15-32. The Illinois Income Tax Act is amended by |
| 2 | | changing Section 703A as follows:
|
| 3 | | (35 ILCS 5/703A) |
| 4 | | Sec. 703A. Information for reportable payment |
| 5 | | transactions. Every person required under Section 6050W of the |
| 6 | | Internal Revenue Code to file federal Form 1099-K, Third-Party |
| 7 | | Payment Card and Third Party Network Transactions, identifying |
| 8 | | a reportable payment transaction to a payee with an Illinois |
| 9 | | address shall furnish a copy to the Department at such time and |
| 10 | | in such manner as the Department may prescribe. In addition, |
| 11 | | for reporting periods beginning on or after January 1, 2020, at |
| 12 | | the same time and in the same manner as the foregoing |
| 13 | | reportable payment transactions are required to be reported to |
| 14 | | the Department, the person shall report to the Department and |
| 15 | | to any payee with an Illinois address any information required |
| 16 | | by Section 6050W of the Internal Revenue Code with respect to |
| 17 | | third-party network transactions related to that payee, but |
| 18 | | without regard to the de minimis limitations of subsection (e) |
| 19 | | of Section 6050W of the Internal Revenue Code, if, in that |
| 20 | | reporting period, the amount of those transactions exceeds |
| 21 | | $1,000 and the aggregate number of those transactions exceeds |
| 22 | | 3. Failure to provide any information required by this Section |
| 23 | | shall incur a penalty for failure to file an information return |
| 24 | | as provided in Section 3-4 of the Uniform Penalty and Interest |
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| 1 | | Act. The Department shall not share information gathered from |
| 2 | | Third Party Settlement Organizations with other federal, |
| 3 | | State, or local government entities.
|
| 4 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
| 5 | | Section 15-35. The Innovation Development and Economy Act |
| 6 | | is amended by changing Sections 10 and 31 as follows:
|
| 7 | | (50 ILCS 470/10)
|
| 8 | | Sec. 10. Definitions. As used in this Act, the following |
| 9 | | words and phrases shall have the following meanings unless a |
| 10 | | different meaning clearly appears from the context: |
| 11 | | "Base year" means the calendar year immediately prior to |
| 12 | | the calendar year in which the STAR bond district is |
| 13 | | established.
|
| 14 | | "Commence work" means the manifest commencement of actual |
| 15 | | operations on the development site, such as, erecting a |
| 16 | | building, general on-site and off-site grading and utility |
| 17 | | installations, commencing design and construction |
| 18 | | documentation, ordering lead-time materials, excavating the |
| 19 | | ground to lay a foundation or a basement, or work of like |
| 20 | | description which a reasonable person would recognize as being |
| 21 | | done with the intention and purpose to continue work until the |
| 22 | | project is completed.
|
| 23 | | "County" means the county in which a proposed STAR bond |
| 24 | | district is located.
|
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| 1 | | "De minimis" means an amount less than 15% of the land area |
| 2 | | within a STAR bond district.
|
| 3 | | "Department of Revenue" means the Department of Revenue of |
| 4 | | the State of Illinois.
|
| 5 | | "Destination user" means an owner, operator, licensee, |
| 6 | | co-developer, subdeveloper, or tenant (i) that operates a |
| 7 | | business within a STAR bond district that is a retail store |
| 8 | | having at least 150,000 square feet of sales floor area; (ii) |
| 9 | | that at the time of opening does not have another Illinois |
| 10 | | location within a 70 mile radius; (iii) that has an annual |
| 11 | | average of not less than 30% of customers who travel from at |
| 12 | | least 75 miles away or from out-of-state, as demonstrated by |
| 13 | | data from a comparable existing store or stores, or, if there |
| 14 | | is no comparable existing store, as demonstrated by an economic |
| 15 | | analysis that shows that the proposed retailer will have an |
| 16 | | annual average of not less than 30% of customers who travel |
| 17 | | from at least 75 miles away or from out-of-state; and (iv) that |
| 18 | | makes an initial capital investment, including project costs |
| 19 | | and other direct costs, of not less than $30,000,000 for such |
| 20 | | retail store. |
| 21 | | "Destination hotel" means a hotel (as that term is defined |
| 22 | | in Section 2 of the Hotel Operators' Occupation Tax Act) |
| 23 | | complex having at least 150 guest rooms and which also includes |
| 24 | | a venue for entertainment attractions, rides, or other |
| 25 | | activities oriented toward the entertainment and amusement of |
| 26 | | its guests and other patrons. |
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| 1 | | "Developer" means any individual, corporation, trust, |
| 2 | | estate, partnership, limited liability partnership, limited |
| 3 | | liability company, or other entity. The term does not include a |
| 4 | | not-for-profit entity, political subdivision, or other agency |
| 5 | | or instrumentality of the State.
|
| 6 | | "Director" means the Director of Revenue, who shall consult |
| 7 | | with the Director of Commerce and Economic Opportunity in any |
| 8 | | approvals or decisions required by the Director under this Act.
|
| 9 | | "Economic impact study" means a study conducted by an |
| 10 | | independent economist to project the financial benefit of the |
| 11 | | proposed STAR bond project to the local, regional, and State |
| 12 | | economies, consider the proposed adverse impacts on similar |
| 13 | | projects and businesses, as well as municipalities within the |
| 14 | | projected market area, and draw conclusions about the net |
| 15 | | effect of the proposed STAR bond project on the local, |
| 16 | | regional, and State economies. A copy of the economic impact |
| 17 | | study shall be provided to the Director for review. |
| 18 | | "Eligible area" means any improved or vacant area that (i) |
| 19 | | is contiguous and is not, in the aggregate, less than 250 acres |
| 20 | | nor more than 500 acres which must include only parcels of real |
| 21 | | property directly and substantially benefited by the proposed |
| 22 | | STAR bond district plan, (ii) is adjacent to a federal |
| 23 | | interstate highway, (iii) is within one mile of 2 State |
| 24 | | highways, (iv) is within one mile of an entertainment user, or |
| 25 | | a major or minor league sports stadium or other similar |
| 26 | | entertainment venue that had an initial capital investment of |
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| 1 | | at least $20,000,000, and (v) includes land that was previously |
| 2 | | surface or strip mined. The area may be bisected by streets, |
| 3 | | highways, roads, alleys, railways, bike paths, streams, |
| 4 | | rivers, and other waterways and still be deemed contiguous. In |
| 5 | | addition, in order to constitute an eligible area one of the |
| 6 | | following requirements must be satisfied and all of which are |
| 7 | | subject to the review and approval of the Director as provided |
| 8 | | in subsection (d) of Section 15:
|
| 9 | | (a) the governing body of the political subdivision |
| 10 | | shall have determined that the area meets the requirements |
| 11 | | of a "blighted area" as defined under the Tax Increment |
| 12 | | Allocation Redevelopment Act;
or |
| 13 | | (b) the governing body of the political subdivision |
| 14 | | shall have determined that the area is a blighted area as |
| 15 | | determined under the provisions of Section 11-74.3-5 of the |
| 16 | | Illinois Municipal Code;
or |
| 17 | | (c) the governing body of the political subdivision |
| 18 | | shall make the following findings:
|
| 19 | | (i) that the vacant portions of the area have |
| 20 | | remained vacant for at least one year, or that any |
| 21 | | building located on a vacant portion of the property |
| 22 | | was demolished within the last year and that the |
| 23 | | building would have qualified under item (ii) of this |
| 24 | | subsection;
|
| 25 | | (ii) if portions of the area are currently |
| 26 | | developed, that the use, condition, and character of |
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| 1 | | the buildings on the property are not consistent with |
| 2 | | the purposes set forth in Section 5;
|
| 3 | | (iii) that the STAR bond district is expected to |
| 4 | | create or retain job opportunities within the |
| 5 | | political subdivision;
|
| 6 | | (iv) that the STAR bond district will serve to |
| 7 | | further the development of adjacent areas;
|
| 8 | | (v) that without the availability of STAR bonds, |
| 9 | | the projects described in the STAR bond district plan |
| 10 | | would not be possible;
|
| 11 | | (vi) that the master developer meets high |
| 12 | | standards of creditworthiness and financial strength |
| 13 | | as demonstrated by one or more of the following: (i) |
| 14 | | corporate debenture ratings of BBB or higher by |
| 15 | | Standard & Poor's Corporation or Baa or higher by |
| 16 | | Moody's Investors Service, Inc.; (ii) a letter from a |
| 17 | | financial institution with assets of $10,000,000 or |
| 18 | | more attesting to the financial strength of the master |
| 19 | | developer; or (iii) specific evidence of equity |
| 20 | | financing for not less than 10% of the estimated total |
| 21 | | STAR bond project costs;
|
| 22 | | (vii) that the STAR bond district will strengthen |
| 23 | | the commercial sector of the political subdivision;
|
| 24 | | (viii) that the STAR bond district will enhance the |
| 25 | | tax base of the political subdivision; and
|
| 26 | | (ix) that the formation of a STAR bond district is |
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| 1 | | in the best interest of the political subdivision.
|
| 2 | | "Entertainment user" means an owner, operator, licensee, |
| 3 | | co-developer, subdeveloper, or tenant that operates a business |
| 4 | | within a STAR bond district that has a primary use of providing |
| 5 | | a venue for entertainment attractions, rides, or other |
| 6 | | activities oriented toward the entertainment and amusement of |
| 7 | | its patrons, occupies at least 20 acres of land in the STAR |
| 8 | | bond district, and makes an initial capital investment, |
| 9 | | including project costs and other direct and indirect costs, of |
| 10 | | not less than $25,000,000 for that venue. |
| 11 | | "Feasibility study" means a feasibility study as defined in |
| 12 | | subsection (b) of Section 20.
|
| 13 | | "Infrastructure" means the public improvements and private |
| 14 | | improvements that serve the public purposes set forth in |
| 15 | | Section 5 of this Act and that benefit the STAR bond district |
| 16 | | or any STAR bond projects, including, but not limited to, |
| 17 | | streets, drives and driveways, traffic and directional signs |
| 18 | | and signals, parking lots and parking facilities, |
| 19 | | interchanges, highways, sidewalks, bridges, underpasses and |
| 20 | | overpasses, bike and walking trails, sanitary storm sewers and |
| 21 | | lift stations, drainage conduits, channels, levees, canals, |
| 22 | | storm water detention and retention facilities, utilities and |
| 23 | | utility connections, water mains and extensions, and street and |
| 24 | | parking lot lighting and connections. |
| 25 | | "Local sales taxes" means any locally imposed taxes |
| 26 | | received by a municipality, county, or other local governmental |
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| 1 | | entity arising from sales by retailers and servicemen within a |
| 2 | | STAR bond district, including business district sales taxes and |
| 3 | | STAR bond occupation taxes, and that portion of the net revenue |
| 4 | | realized under the Retailers' Occupation Tax Act, the Use Tax |
| 5 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
| 6 | | Act from transactions at places of business located within a |
| 7 | | STAR bond district that is deposited into the Local Government |
| 8 | | Tax Fund and the County and Mass Transit District Fund. For the |
| 9 | | purpose of this Act, "local sales taxes" does not include (i) |
| 10 | | any taxes authorized pursuant to the Local Mass Transit |
| 11 | | District Act or the Metro-East Park and Recreation District Act |
| 12 | | for so long as the applicable taxing district does not impose a |
| 13 | | tax on real property, (ii) county school facility occupation |
| 14 | | taxes imposed pursuant to Section 5-1006.7 of the Counties |
| 15 | | Code, or (iii) any taxes authorized under the Flood Prevention |
| 16 | | District Act. |
| 17 | | "Local sales tax increment" means, except as otherwise |
| 18 | | provided in this Section, with respect to local sales taxes |
| 19 | | administered by the Illinois Department of Revenue, (i) all of |
| 20 | | the local sales tax paid by destination users, destination |
| 21 | | hotels, and entertainment users that is in excess of the local |
| 22 | | sales tax paid by destination users, destination hotels, and |
| 23 | | entertainment users for the same month in the base year, as |
| 24 | | determined by the Illinois Department of Revenue, (ii) in the |
| 25 | | case of a municipality forming a STAR bond district that is |
| 26 | | wholly within the corporate boundaries of the municipality and |
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| 1 | | in the case of a municipality and county forming a STAR bond |
| 2 | | district that is only partially within such municipality, that |
| 3 | | portion of the local sales tax paid by taxpayers that are not |
| 4 | | destination users, destination hotels, or entertainment users |
| 5 | | that is in excess of the local sales tax paid by taxpayers that |
| 6 | | are not destination users, destination hotels, or |
| 7 | | entertainment users for the same month in the base year, as |
| 8 | | determined by the Illinois Department of Revenue, and (iii) in |
| 9 | | the case of a county in which a STAR bond district is formed |
| 10 | | that is wholly within a municipality, that portion of the local |
| 11 | | sales tax paid by taxpayers that are not destination users, |
| 12 | | destination hotels, or entertainment users that is in excess of |
| 13 | | the local sales tax paid by taxpayers that are not destination |
| 14 | | users, destination hotels, or entertainment users for the same |
| 15 | | month in the base year, as determined by the Illinois |
| 16 | | Department of Revenue, but only if the corporate authorities of |
| 17 | | the county adopts an ordinance, and files a copy with the |
| 18 | | Department within the same time frames as required for STAR |
| 19 | | bond occupation taxes under Section 31, that designates the |
| 20 | | taxes referenced in this clause (iii) as part of the local |
| 21 | | sales tax increment under this Act. "Local sales tax increment" |
| 22 | | means, with respect to local sales taxes administered by a |
| 23 | | municipality, county, or other unit of local government, that |
| 24 | | portion of the local sales tax that is in excess of the local |
| 25 | | sales tax for the same month in the base year, as determined by |
| 26 | | the respective municipality, county, or other unit of local |
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| 1 | | government. If any portion of local sales taxes are, at the |
| 2 | | time of formation of a STAR bond district, already subject to |
| 3 | | tax increment financing under the Tax Increment Allocation |
| 4 | | Redevelopment Act, then the local sales tax increment for such |
| 5 | | portion shall be frozen at the base year established in |
| 6 | | accordance with this Act, and all future incremental increases |
| 7 | | shall be included in the "local sales tax increment" under this |
| 8 | | Act. Any party otherwise entitled to receipt of incremental |
| 9 | | local sales tax revenues through an existing tax increment |
| 10 | | financing district shall be entitled to continue to receive |
| 11 | | such revenues up to the amount frozen in the base year. Nothing |
| 12 | | in this Act shall affect the prior qualification of existing |
| 13 | | redevelopment project costs incurred that are eligible for |
| 14 | | reimbursement under the Tax Increment Allocation Redevelopment |
| 15 | | Act. In such event, prior to approving a STAR bond district, |
| 16 | | the political subdivision forming the STAR bond district shall |
| 17 | | take such action as is necessary, including amending the |
| 18 | | existing tax increment financing district redevelopment plan, |
| 19 | | to carry out the provisions of this Act. The Illinois |
| 20 | | Department of Revenue shall allocate the local sales tax |
| 21 | | increment only if the local sales tax is administered by the |
| 22 | | Department. "Local sales tax increment" does not include taxes |
| 23 | | and penalties collected on aviation fuel, as defined in Section |
| 24 | | 3 of the Retailers' Occupation Tax, sold on or after December |
| 25 | | 1, 2019. |
| 26 | | "Market study" means a study to determine the ability of |
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| 1 | | the proposed STAR bond project to gain market share locally and |
| 2 | | regionally and to remain profitable past the term of repayment |
| 3 | | of STAR bonds.
|
| 4 | | "Master developer" means a developer cooperating with a |
| 5 | | political subdivision to plan, develop, and implement a STAR |
| 6 | | bond project plan for a STAR bond district. Subject to the |
| 7 | | limitations of Section 25, the master developer may work with |
| 8 | | and transfer certain development rights to other developers for |
| 9 | | the purpose of implementing STAR bond project plans and |
| 10 | | achieving the purposes of this Act. A master developer for a |
| 11 | | STAR bond district shall be appointed by a political |
| 12 | | subdivision in the resolution establishing the STAR bond |
| 13 | | district, and the master developer must, at the time of |
| 14 | | appointment, own or have control of, through purchase |
| 15 | | agreements, option contracts, or other means, not less than 50% |
| 16 | | of the acreage within the STAR bond district and the master |
| 17 | | developer or its affiliate must have ownership or control on |
| 18 | | June 1, 2010. |
| 19 | | "Master development agreement" means an agreement between |
| 20 | | the master developer and the political subdivision to govern a |
| 21 | | STAR bond district and any STAR bond projects.
|
| 22 | | "Municipality" means the city, village, or incorporated |
| 23 | | town in which a proposed STAR bond district is located.
|
| 24 | | "Pledged STAR revenues" means those sales tax and revenues |
| 25 | | and other sources of funds pledged to pay debt service on STAR |
| 26 | | bonds or to pay project costs pursuant to Section 30. |
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| 1 | | Notwithstanding any provision to the contrary, the following |
| 2 | | revenues shall not constitute pledged STAR revenues or be |
| 3 | | available to pay principal and interest on STAR bonds: any |
| 4 | | State sales tax increment or local sales tax increment from a |
| 5 | | retail entity initiating operations in a STAR bond district |
| 6 | | while terminating operations at another Illinois location |
| 7 | | within 25 miles of the STAR bond district. For purposes of this |
| 8 | | paragraph, "terminating operations" means a closing of a retail |
| 9 | | operation that is directly related to the opening of the same |
| 10 | | operation or like retail entity owned or operated by more than |
| 11 | | 50% of the original ownership in a STAR bond district within |
| 12 | | one year before or after initiating operations in the STAR bond |
| 13 | | district, but it does not mean closing an operation for reasons |
| 14 | | beyond the control of the retail entity, as documented by the |
| 15 | | retail entity, subject to a reasonable finding by the |
| 16 | | municipality (or county if such retail operation is not located |
| 17 | | within a municipality) in which the terminated operations were |
| 18 | | located that the closed location contained inadequate space, |
| 19 | | had become economically obsolete, or was no longer a viable |
| 20 | | location for the retailer or serviceman. |
| 21 | | "Political subdivision" means a municipality or county |
| 22 | | which undertakes to establish a STAR bond district pursuant to |
| 23 | | the provisions of this Act. |
| 24 | | "Project costs" means and includes the sum total of all |
| 25 | | costs incurred or estimated to be incurred on or following the |
| 26 | | date of establishment of a STAR bond district that are |
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| 1 | | reasonable or necessary to implement a STAR bond district plan |
| 2 | | or any STAR bond project plans, or both, including costs |
| 3 | | incurred for public improvements and private improvements that |
| 4 | | serve the public purposes set forth in Section 5 of this Act. |
| 5 | | Such costs include without limitation the following: |
| 6 | | (a) costs of studies, surveys, development of plans and |
| 7 | | specifications, formation, implementation, and |
| 8 | | administration of a STAR bond district, STAR bond district |
| 9 | | plan, any STAR bond projects, or any STAR bond project |
| 10 | | plans, including, but not limited to, staff and |
| 11 | | professional service costs for architectural, engineering, |
| 12 | | legal, financial, planning, or other services, provided |
| 13 | | however that no charges for professional services may be |
| 14 | | based on a percentage of the tax increment collected and no |
| 15 | | contracts for professional services, excluding |
| 16 | | architectural and engineering services, may be entered |
| 17 | | into if the terms of the contract extend beyond a period of |
| 18 | | 3 years; |
| 19 | | (b) property assembly costs, including, but not |
| 20 | | limited to, acquisition of land and other real property or |
| 21 | | rights or interests therein, located within the boundaries |
| 22 | | of a STAR bond district, demolition of buildings, site |
| 23 | | preparation, site improvements that serve as an engineered |
| 24 | | barrier addressing ground level or below ground |
| 25 | | environmental contamination, including, but not limited |
| 26 | | to, parking lots and other concrete or asphalt barriers, |
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| 1 | | the clearing and grading of land, and importing additional |
| 2 | | soil and fill materials, or removal of soil and fill |
| 3 | | materials from the site; |
| 4 | | (c) subject to paragraph (d), costs of buildings and |
| 5 | | other vertical improvements that are located within the |
| 6 | | boundaries of a STAR bond district and owned by a political |
| 7 | | subdivision or other public entity, including without |
| 8 | | limitation police and fire stations, educational |
| 9 | | facilities, and public restrooms and rest areas; |
| 10 | | (c-1) costs of buildings and other vertical |
| 11 | | improvements that are located within the boundaries of a |
| 12 | | STAR bond district and owned by a destination user or |
| 13 | | destination hotel; except that only 2 destination users in |
| 14 | | a STAR bond district and one destination hotel are eligible |
| 15 | | to include the cost of those vertical improvements as |
| 16 | | project costs; |
| 17 | | (c-5) costs of buildings; rides and attractions, which |
| 18 | | include carousels, slides, roller coasters, displays, |
| 19 | | models, towers, works of art, and similar theme and |
| 20 | | amusement park improvements; and other vertical |
| 21 | | improvements that are located within the boundaries of a |
| 22 | | STAR bond district and owned by an entertainment user; |
| 23 | | except that only one entertainment user in a STAR bond |
| 24 | | district is eligible to include the cost of those vertical |
| 25 | | improvements as project costs; |
| 26 | | (d) costs of the design and construction of |
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| 1 | | infrastructure and public works located within the |
| 2 | | boundaries of a STAR bond district that are reasonable or |
| 3 | | necessary to implement a STAR bond district plan or any |
| 4 | | STAR bond project plans, or both, except that project costs |
| 5 | | shall not include the cost of constructing a new municipal |
| 6 | | public building principally used to provide offices, |
| 7 | | storage space, or conference facilities or vehicle |
| 8 | | storage, maintenance, or repair for administrative, public |
| 9 | | safety, or public works personnel and that is not intended |
| 10 | | to replace an existing public building unless the political |
| 11 | | subdivision makes a reasonable determination in a STAR bond |
| 12 | | district plan or any STAR bond project plans, supported by |
| 13 | | information that provides the basis for that |
| 14 | | determination, that the new municipal building is required |
| 15 | | to meet an increase in the need for public safety purposes |
| 16 | | anticipated to result from the implementation of the STAR |
| 17 | | bond district plan or any STAR bond project plans; |
| 18 | | (e) costs of the design and construction of the |
| 19 | | following improvements located outside the boundaries of a |
| 20 | | STAR bond district, provided that the costs are essential |
| 21 | | to further the purpose and development of a STAR bond |
| 22 | | district plan and either (i) part of and connected to |
| 23 | | sewer, water, or utility service lines that physically |
| 24 | | connect to the STAR bond district or (ii) significant |
| 25 | | improvements for adjacent offsite highways, streets, |
| 26 | | roadways, and interchanges that are approved by the |
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| 1 | | Illinois Department of Transportation. No other cost of |
| 2 | | infrastructure and public works improvements located |
| 3 | | outside the boundaries of a STAR bond district may be |
| 4 | | deemed project costs; |
| 5 | | (f) costs of job training and retraining projects, |
| 6 | | including the cost of "welfare to work" programs |
| 7 | | implemented by businesses located within a STAR bond |
| 8 | | district; |
| 9 | | (g) financing costs, including, but not limited to, all |
| 10 | | necessary and incidental expenses related to the issuance |
| 11 | | of obligations and which may include payment of interest on |
| 12 | | any obligations issued hereunder including interest |
| 13 | | accruing during the estimated period of construction of any |
| 14 | | improvements in a STAR bond district or any STAR bond |
| 15 | | projects for which such obligations are issued and for not |
| 16 | | exceeding 36 months thereafter and including reasonable |
| 17 | | reserves related thereto; |
| 18 | | (h) to the extent the political subdivision by written |
| 19 | | agreement accepts and approves the same, all or a portion |
| 20 | | of a taxing district's capital costs resulting from a STAR |
| 21 | | bond district or STAR bond projects necessarily incurred or |
| 22 | | to be incurred within a taxing district in furtherance of |
| 23 | | the objectives of a STAR bond district plan or STAR bond |
| 24 | | project plans; |
| 25 | | (i) interest cost incurred by a developer for project |
| 26 | | costs related to the acquisition, formation, |
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| 1 | | implementation, development, construction, and |
| 2 | | administration of a STAR bond district, STAR bond district |
| 3 | | plan, STAR bond projects, or any STAR bond project plans |
| 4 | | provided that: |
| 5 | | (i) payment of such costs in any one year may not |
| 6 | | exceed 30% of the annual interest costs incurred by the |
| 7 | | developer with regard to the STAR bond district or any |
| 8 | | STAR bond projects during that year; and |
| 9 | | (ii) the total of such interest payments paid |
| 10 | | pursuant to this Act may not exceed 30% of the total |
| 11 | | cost paid or incurred by the developer for a STAR bond |
| 12 | | district or STAR bond projects, plus project costs, |
| 13 | | excluding any property assembly costs incurred by a |
| 14 | | political subdivision pursuant to this Act; |
| 15 | | (j) costs of common areas located within the boundaries |
| 16 | | of a STAR bond district; |
| 17 | | (k) costs of landscaping and plantings, retaining |
| 18 | | walls and fences, man-made lakes and ponds, shelters, |
| 19 | | benches, lighting, and similar amenities located within |
| 20 | | the boundaries of a STAR bond district; |
| 21 | | (l) costs of mounted building signs, site monument, and |
| 22 | | pylon signs located within the boundaries of a STAR bond |
| 23 | | district; or |
| 24 | | (m) if included in the STAR bond district plan and |
| 25 | | approved in writing by the Director, salaries or a portion |
| 26 | | of salaries for local government employees to the extent |
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| 1 | | the same are directly attributable to the work of such |
| 2 | | employees on the establishment and management of a STAR |
| 3 | | bond district or any STAR bond projects. |
| 4 | | Except as specified in items (a) through (m), "project |
| 5 | | costs" shall not include: |
| 6 | | (i) the cost of construction of buildings that are |
| 7 | | privately owned or owned by a municipality and leased to a |
| 8 | | developer or retail user for non-entertainment retail |
| 9 | | uses; |
| 10 | | (ii) moving expenses for employees of the businesses |
| 11 | | locating within the STAR bond district; |
| 12 | | (iii) property taxes for property located in the STAR |
| 13 | | bond district; |
| 14 | | (iv) lobbying costs; and |
| 15 | | (v) general overhead or administrative costs of the |
| 16 | | political subdivision that would still have been incurred |
| 17 | | by the political subdivision if the political subdivision |
| 18 | | had not established a STAR bond district. |
| 19 | | "Project development agreement" means any one or more |
| 20 | | agreements, including any amendments thereto, between a master |
| 21 | | developer and any co-developer or subdeveloper in connection |
| 22 | | with a STAR bond project, which project development agreement |
| 23 | | may include the political subdivision as a party.
|
| 24 | | "Projected market area" means any area within the State in |
| 25 | | which a STAR bond district or STAR bond project is projected to |
| 26 | | have a significant fiscal or market impact as determined by the |
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| 1 | | Director.
|
| 2 | | "Resolution" means a resolution, order, ordinance, or |
| 3 | | other appropriate form of legislative action of a political |
| 4 | | subdivision or other applicable public entity approved by a |
| 5 | | vote of a majority of a quorum at a meeting of the governing |
| 6 | | body of the political subdivision or applicable public entity.
|
| 7 | | "STAR bond" means a sales tax and revenue bond, note, or |
| 8 | | other obligation payable from pledged STAR revenues and issued |
| 9 | | by a political subdivision, the proceeds of which shall be used |
| 10 | | only to pay project costs as defined in this Act.
|
| 11 | | "STAR bond district" means the specific area declared to be |
| 12 | | an eligible area as determined by the political subdivision, |
| 13 | | and approved by the Director, in which the political |
| 14 | | subdivision may develop one or more STAR bond projects.
|
| 15 | | "STAR bond district plan" means the preliminary or |
| 16 | | conceptual plan that generally identifies the proposed STAR |
| 17 | | bond project areas and identifies in a general manner the |
| 18 | | buildings, facilities, and improvements to be constructed or |
| 19 | | improved in each STAR bond project area.
|
| 20 | | "STAR bond project" means a project within a STAR bond |
| 21 | | district which is approved pursuant to Section 20.
|
| 22 | | "STAR bond project area" means the geographic area within a |
| 23 | | STAR bond district in which there may be one or more STAR bond |
| 24 | | projects.
|
| 25 | | "STAR bond project plan" means the written plan adopted by |
| 26 | | a political subdivision for the development of a STAR bond |
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| 1 | | project in a STAR bond district; the plan may include, but is |
| 2 | | not limited to, (i) project costs incurred prior to the date of |
| 3 | | the STAR bond project plan and estimated future STAR bond |
| 4 | | project costs, (ii) proposed sources of funds to pay those |
| 5 | | costs, (iii) the nature and estimated term of any obligations |
| 6 | | to be issued by the political subdivision to pay those costs, |
| 7 | | (iv) the most recent equalized assessed valuation of the STAR |
| 8 | | bond project area, (v) an estimate of the equalized assessed |
| 9 | | valuation of the STAR bond district or applicable project area |
| 10 | | after completion of a STAR bond project, (vi) a general |
| 11 | | description of the types of any known or proposed developers, |
| 12 | | users, or tenants of the STAR bond project or projects included |
| 13 | | in the plan, (vii) a general description of the type, |
| 14 | | structure, and character of the property or facilities to be |
| 15 | | developed or improved, (viii) a description of the general land |
| 16 | | uses to apply to the STAR bond project, and (ix) a general |
| 17 | | description or an estimate of the type, class, and number of |
| 18 | | employees to be employed in the operation of the STAR bond |
| 19 | | project.
|
| 20 | | "State sales tax" means all of the net revenue realized |
| 21 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the |
| 22 | | Service Use Tax Act, and the Service Occupation Tax Act from |
| 23 | | transactions at places of business located within a STAR bond |
| 24 | | district, excluding that portion of the net revenue realized |
| 25 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the |
| 26 | | Service Use Tax Act, and the Service Occupation Tax Act from |
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| 1 | | transactions at places of business located within a STAR bond |
| 2 | | district that is deposited into the Local Government Tax Fund |
| 3 | | and the County and Mass Transit District Fund. |
| 4 | | "State sales tax increment" means (i) 100% of that portion |
| 5 | | of the State sales tax that is in excess of the State sales tax |
| 6 | | for the same month in the base year, as determined by the |
| 7 | | Department of Revenue, from transactions at up to 2 destination |
| 8 | | users, one destination hotel, and one entertainment user |
| 9 | | located within a STAR bond district, which destination users, |
| 10 | | destination hotel, and entertainment user shall be designated |
| 11 | | by the master developer and approved by the political |
| 12 | | subdivision and the Director in conjunction with the applicable |
| 13 | | STAR bond project approval, and (ii) 25% of that portion of the |
| 14 | | State sales tax that is in excess of the State sales tax for |
| 15 | | the same month in the base year, as determined by the |
| 16 | | Department of Revenue, from all other transactions within a |
| 17 | | STAR bond district. If any portion of State sales taxes are, at |
| 18 | | the time of formation of a STAR bond district, already subject |
| 19 | | to tax increment financing under the Tax Increment Allocation |
| 20 | | Redevelopment Act, then the State sales tax increment for such |
| 21 | | portion shall be frozen at the base year established in |
| 22 | | accordance with this Act, and all future incremental increases |
| 23 | | shall be included in the State sales tax increment under this |
| 24 | | Act. Any party otherwise entitled to receipt of incremental |
| 25 | | State sales tax revenues through an existing tax increment |
| 26 | | financing district shall be entitled to continue to receive |
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| 1 | | such revenues up to the amount frozen in the base year. Nothing |
| 2 | | in this Act shall affect the prior qualification of existing |
| 3 | | redevelopment project costs incurred that are eligible for |
| 4 | | reimbursement under the Tax Increment Allocation Redevelopment |
| 5 | | Act. In such event, prior to approving a STAR bond district, |
| 6 | | the political subdivision forming the STAR bond district shall |
| 7 | | take such action as is necessary, including amending the |
| 8 | | existing tax increment financing district redevelopment plan, |
| 9 | | to carry out the provisions of this Act. |
| 10 | | "Substantial change" means a change wherein the proposed |
| 11 | | STAR bond project plan differs substantially in size, scope, or |
| 12 | | use from the approved STAR bond district plan or STAR bond |
| 13 | | project plan.
|
| 14 | | "Taxpayer" means an individual, partnership, corporation, |
| 15 | | limited liability company, trust, estate, or other entity that |
| 16 | | is subject to the Illinois Income Tax Act.
|
| 17 | | "Total development costs" means the aggregate public and |
| 18 | | private investment in a STAR bond district, including project |
| 19 | | costs and other direct and indirect costs related to the |
| 20 | | development of the STAR bond district. |
| 21 | | "Traditional retail use" means the operation of a business |
| 22 | | that derives at least 90% of its annual gross revenue from |
| 23 | | sales at retail, as that phrase is defined by Section 1 of the |
| 24 | | Retailers' Occupation Tax Act, but does not include the |
| 25 | | operations of destination users, entertainment users, |
| 26 | | restaurants, hotels, retail uses within hotels, or any other |
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| 1 | | non-retail uses. |
| 2 | | "Vacant" means that portion of the land in a proposed STAR |
| 3 | | bond district that is not occupied by a building, facility, or |
| 4 | | other vertical improvement.
|
| 5 | | (Source: P.A. 99-642, eff. 7-28-16.)
|
| 6 | | (50 ILCS 470/31)
|
| 7 | | Sec. 31. STAR bond occupation taxes. |
| 8 | | (a) If the corporate authorities of a political subdivision |
| 9 | | have established a STAR bond district and have elected to |
| 10 | | impose a tax by ordinance pursuant to subsection (b) or (c) of |
| 11 | | this Section, each year after the date of the adoption of the |
| 12 | | ordinance and until all STAR bond project costs and all |
| 13 | | political subdivision obligations financing the STAR bond |
| 14 | | project costs, if any, have been paid in accordance with the |
| 15 | | STAR bond project plans, but in no event longer than the |
| 16 | | maximum maturity date of the last of the STAR bonds issued for |
| 17 | | projects in the STAR bond district, all amounts generated by |
| 18 | | the retailers' occupation tax and service occupation tax shall |
| 19 | | be collected and the tax shall be enforced by the Department of |
| 20 | | Revenue in the same manner as all retailers' occupation taxes |
| 21 | | and service occupation taxes imposed in the political |
| 22 | | subdivision imposing the tax. The corporate authorities of the |
| 23 | | political subdivision shall deposit the proceeds of the taxes |
| 24 | | imposed under subsections (b) and (c) into either (i) a special |
| 25 | | fund held by the corporate authorities of the political |
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| 1 | | subdivision called the STAR Bonds Tax Allocation Fund for the |
| 2 | | purpose of paying STAR bond project costs and obligations |
| 3 | | incurred in the payment of those costs if such taxes are |
| 4 | | designated as pledged STAR revenues by resolution or ordinance |
| 5 | | of the political subdivision or (ii) the political |
| 6 | | subdivision's general corporate fund if such taxes are not |
| 7 | | designated as pledged STAR revenues by resolution or ordinance. |
| 8 | | The tax imposed under this Section by a municipality may be |
| 9 | | imposed only on the portion of a STAR bond district that is |
| 10 | | within the boundaries of the municipality. For any part of a |
| 11 | | STAR bond district that lies outside of the boundaries of that |
| 12 | | municipality, the municipality in which the other part of the |
| 13 | | STAR bond district lies (or the county, in cases where a |
| 14 | | portion of the STAR bond district lies in the unincorporated |
| 15 | | area of a county) is authorized to impose the tax under this |
| 16 | | Section on that part of the STAR bond district. |
| 17 | | (b) The corporate authorities of a political subdivision |
| 18 | | that has established a STAR bond district under this Act may, |
| 19 | | by ordinance or resolution, impose a STAR Bond Retailers' |
| 20 | | Occupation Tax upon all persons engaged in the business of |
| 21 | | selling tangible personal property, other than an item of |
| 22 | | tangible personal property titled or registered with an agency |
| 23 | | of this State's government, at retail in the STAR bond district |
| 24 | | at a rate not to exceed 1% of the gross receipts from the sales |
| 25 | | made in the course of that business, to be imposed only in |
| 26 | | 0.25% increments. The tax may not be imposed on tangible |
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| 1 | | personal property taxed at the 1% rate under the Retailers' |
| 2 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
| 3 | | imposed on sales of aviation fuel unless the tax revenue is |
| 4 | | expended for airport-related purposes. If the District does not |
| 5 | | have an airport-related purpose to which aviation fuel tax |
| 6 | | revenue is dedicated, then aviation fuel is excluded from the |
| 7 | | tax. The municipality must comply with the certification |
| 8 | | requirements for airport-related purposes under Section |
| 9 | | 8-11-22 of the Illinois Municipal Code. For purposes of this |
| 10 | | Act, "airport-related purposes" has the meaning ascribed in |
| 11 | | Section 6z-20.2 of the State Finance Act. This exclusion for |
| 12 | | aviation fuel only applies for so long as the revenue use |
| 13 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 14 | | binding on the District. |
| 15 | | The tax imposed under this subsection and all civil |
| 16 | | penalties that may be assessed as an incident thereof shall be |
| 17 | | collected and enforced by the Department of Revenue. The |
| 18 | | certificate of registration that is issued by the Department to |
| 19 | | a retailer under the Retailers' Occupation Tax Act shall permit |
| 20 | | the retailer to engage in a business that is taxable under any |
| 21 | | ordinance or resolution enacted pursuant to this subsection |
| 22 | | without registering separately with the Department under such |
| 23 | | ordinance or resolution or under this subsection. The |
| 24 | | Department of Revenue shall have full power to administer and |
| 25 | | enforce this subsection, to collect all taxes and penalties due |
| 26 | | under this subsection in the manner hereinafter provided, and |
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| 1 | | to determine all rights to credit memoranda arising on account |
| 2 | | of the erroneous payment of tax or penalty under this |
| 3 | | subsection. In the administration of, and compliance with, this |
| 4 | | subsection, the Department and persons who are subject to this |
| 5 | | subsection shall have the same rights, remedies, privileges, |
| 6 | | immunities, powers, and duties, and be subject to the same |
| 7 | | conditions, restrictions, limitations, penalties, exclusions, |
| 8 | | exemptions, and definitions of terms and employ the same modes |
| 9 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
| 10 | | through 2-65 (in respect to all provisions therein other than |
| 11 | | the State rate of tax), 2c through 2h, 3 (except as to the |
| 12 | | disposition of taxes and penalties collected, and except that |
| 13 | | the retailer's discount is not allowed for taxes paid on |
| 14 | | aviation fuel that are deposited into the Local Government |
| 15 | | Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, |
| 16 | | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the |
| 17 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
| 18 | | Penalty and Interest Act, as fully as if those provisions were |
| 19 | | set forth herein. |
| 20 | | If a tax is imposed under this subsection (b), a tax shall |
| 21 | | also be imposed under subsection (c) of this Section. |
| 22 | | (c) If a tax has been imposed under subsection (b), a STAR |
| 23 | | Bond Service Occupation Tax shall also be imposed upon all |
| 24 | | persons engaged, in the STAR bond district, in the business of |
| 25 | | making sales of service, who, as an incident to making those |
| 26 | | sales of service, transfer tangible personal property within |
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| 1 | | the STAR bond district, either in the form of tangible personal |
| 2 | | property or in the form of real estate as an incident to a sale |
| 3 | | of service. The tax shall be imposed at the same rate as the |
| 4 | | tax imposed in subsection (b) and shall not exceed 1% of the |
| 5 | | selling price of tangible personal property so transferred |
| 6 | | within the STAR bond district, to be imposed only in 0.25% |
| 7 | | increments. The tax may not be imposed on tangible personal |
| 8 | | property taxed at the 1% rate under the Service Occupation Tax |
| 9 | | Act. Beginning December 1, 2019, this tax is not imposed on |
| 10 | | sales of aviation fuel unless the tax revenue is expended for |
| 11 | | airport-related purposes. If the District does not have an |
| 12 | | airport-related purpose to which aviation fuel tax revenue is |
| 13 | | dedicated, then aviation fuel is excluded from the tax. The |
| 14 | | municipality must comply with the certification requirements |
| 15 | | for airport-related purposes under Section 8-11-22 of the |
| 16 | | Illinois Municipal Code. For purposes of this Act, |
| 17 | | "airport-related purposes" has the meaning ascribed in Section |
| 18 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 19 | | fuel only applies for so long as the revenue use requirements |
| 20 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 21 | | District. |
| 22 | | The tax imposed under this subsection and all civil |
| 23 | | penalties that may be assessed as an incident thereof shall be |
| 24 | | collected and enforced by the Department of Revenue. The |
| 25 | | certificate of registration that is issued by the Department to |
| 26 | | a retailer under the Retailers' Occupation Tax Act or under the |
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| 1 | | Service Occupation Tax Act shall permit the registrant to |
| 2 | | engage in a business that is taxable under any ordinance or |
| 3 | | resolution enacted pursuant to this subsection without |
| 4 | | registering separately with the Department under that |
| 5 | | ordinance or resolution or under this subsection. The |
| 6 | | Department of Revenue shall have full power to administer and |
| 7 | | enforce this subsection, to collect all taxes and penalties due |
| 8 | | under this subsection, to dispose of taxes and penalties so |
| 9 | | collected in the manner hereinafter provided, and to determine |
| 10 | | all rights to credit memoranda arising on account of the |
| 11 | | erroneous payment of tax or penalty under this subsection. In |
| 12 | | the administration of, and compliance with this subsection, the |
| 13 | | Department and persons who are subject to this subsection shall |
| 14 | | have the same rights, remedies, privileges, immunities, |
| 15 | | powers, and duties, and be subject to the same conditions, |
| 16 | | restrictions, limitations, penalties, exclusions, exemptions, |
| 17 | | and definitions of terms and employ the same modes of procedure |
| 18 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
| 19 | | (in respect to all provisions therein other than the State rate |
| 20 | | of tax), 4 (except that the reference to the State shall be to |
| 21 | | the STAR bond district), 5, 7, 8 (except that the jurisdiction |
| 22 | | to which the tax shall be a debt to the extent indicated in |
| 23 | | that Section 8 shall be the political subdivision), 9 (except |
| 24 | | as to the disposition of taxes and penalties collected, and |
| 25 | | except that the returned merchandise credit for this tax may |
| 26 | | not be taken against any State tax, and except that the |
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| 1 | | retailer's discount is not allowed for taxes paid on aviation |
| 2 | | fuel that are deposited into the Local Government Aviation |
| 3 | | Trust Fund), 10, 11, 12 (except the reference therein to |
| 4 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except |
| 5 | | that any reference to the State shall mean the political |
| 6 | | subdivision), the first paragraph of Section 15, and Sections |
| 7 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all |
| 8 | | provisions of the Uniform Penalty and Interest Act, as fully as |
| 9 | | if those provisions were set forth herein. |
| 10 | | If a tax is imposed under this subsection (c), a tax shall |
| 11 | | also be imposed under subsection (b) of this Section. |
| 12 | | (d) Persons subject to any tax imposed under this Section |
| 13 | | may reimburse themselves for their seller's tax liability under |
| 14 | | this Section by separately stating the tax as an additional |
| 15 | | charge, which charge may be stated in combination, in a single |
| 16 | | amount, with State taxes that sellers are required to collect |
| 17 | | under the Use Tax Act, in accordance with such bracket |
| 18 | | schedules as the Department may prescribe. |
| 19 | | Whenever the Department determines that a refund should be |
| 20 | | made under this Section to a claimant instead of issuing a |
| 21 | | credit memorandum, the Department shall notify the State |
| 22 | | Comptroller, who shall cause the order to be drawn for the |
| 23 | | amount specified and to the person named in the notification |
| 24 | | from the Department. The refund shall be paid by the State |
| 25 | | Treasurer out of the STAR Bond Retailers' Occupation Tax Fund. |
| 26 | | Except as otherwise provided in this paragraph, the The |
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| 1 | | Department shall immediately pay over to the State Treasurer, |
| 2 | | ex officio, as trustee, all taxes, penalties, and interest |
| 3 | | collected under this Section for deposit into the STAR Bond |
| 4 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
| 5 | | on aviation fuel sold on or after December 1, 2019, shall be |
| 6 | | immediately paid over by the Department to the State Treasurer, |
| 7 | | ex officio, as trustee, for deposit into the Local Government |
| 8 | | Aviation Trust Fund. The Department shall only pay moneys into |
| 9 | | the State Aviation Program Fund under this Act for so long as |
| 10 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 11 | | U.S.C. 47133 are binding on the District. On or before the 25th |
| 12 | | day of each calendar month, the Department shall prepare and |
| 13 | | certify to the Comptroller the disbursement of stated sums of |
| 14 | | money to named political subdivisions from the STAR Bond |
| 15 | | Retailers' Occupation Tax Fund, the political subdivisions to |
| 16 | | be those from which retailers have paid taxes or penalties |
| 17 | | under this Section to the Department during the second |
| 18 | | preceding calendar month. The amount to be paid to each |
| 19 | | political subdivision shall be the amount (not including credit |
| 20 | | memoranda and not including taxes and penalties collected on |
| 21 | | aviation fuel sold on or after December 1, 2019) collected |
| 22 | | under this Section during the second preceding calendar month |
| 23 | | by the Department plus an amount the Department determines is |
| 24 | | necessary to offset any amounts that were erroneously paid to a |
| 25 | | different taxing body, and not including an amount equal to the |
| 26 | | amount of refunds made during the second preceding calendar |
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| 1 | | month by the Department, less 3% of that amount, which shall be |
| 2 | | deposited into the Tax Compliance and Administration Fund and |
| 3 | | shall be used by the Department, subject to appropriation, to |
| 4 | | cover the costs of the Department in administering and |
| 5 | | enforcing the provisions of this Section, on behalf of such |
| 6 | | political subdivision, and not including any amount that the |
| 7 | | Department determines is necessary to offset any amounts that |
| 8 | | were payable to a different taxing body but were erroneously |
| 9 | | paid to the political subdivision. Within 10 days after receipt |
| 10 | | by the Comptroller of the disbursement certification to the |
| 11 | | political subdivisions provided for in this Section to be given |
| 12 | | to the Comptroller by the Department, the Comptroller shall |
| 13 | | cause the orders to be drawn for the respective amounts in |
| 14 | | accordance with the directions contained in the certification. |
| 15 | | The proceeds of the tax paid to political subdivisions under |
| 16 | | this Section shall be deposited into either (i) the STAR Bonds |
| 17 | | Tax Allocation Fund by the political subdivision if the |
| 18 | | political subdivision has designated them as pledged STAR |
| 19 | | revenues by resolution or ordinance or (ii) the political |
| 20 | | subdivision's general corporate fund if the political |
| 21 | | subdivision has not designated them as pledged STAR revenues. |
| 22 | | An ordinance or resolution imposing or discontinuing the |
| 23 | | tax under this Section or effecting a change in the rate |
| 24 | | thereof shall either (i) be adopted and a certified copy |
| 25 | | thereof filed with the Department on or before the first day of |
| 26 | | April, whereupon the Department, if all other requirements of |
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| 1 | | this Section are met, shall proceed to administer and enforce |
| 2 | | this Section as of the first day of July next following the |
| 3 | | adoption and filing; or (ii) be adopted and a certified copy |
| 4 | | thereof filed with the Department on or before the first day of |
| 5 | | October, whereupon, if all other requirements of this Section |
| 6 | | are met, the Department shall proceed to administer and enforce |
| 7 | | this Section as of the first day of January next following the |
| 8 | | adoption and filing. |
| 9 | | The Department of Revenue shall not administer or enforce |
| 10 | | an ordinance imposing, discontinuing, or changing the rate of |
| 11 | | the tax under this Section until the political subdivision also |
| 12 | | provides, in the manner prescribed by the Department, the |
| 13 | | boundaries of the STAR bond district and each address in the |
| 14 | | STAR bond district in such a way that the Department can |
| 15 | | determine by its address whether a business is located in the |
| 16 | | STAR bond district. The political subdivision must provide this |
| 17 | | boundary and address information to the Department on or before |
| 18 | | April 1 for administration and enforcement of the tax under |
| 19 | | this Section by the Department beginning on the following July |
| 20 | | 1 and on or before October 1 for administration and enforcement |
| 21 | | of the tax under this Section by the Department beginning on |
| 22 | | the following January 1. The Department of Revenue shall not |
| 23 | | administer or enforce any change made to the boundaries of a |
| 24 | | STAR bond district or any address change, addition, or deletion |
| 25 | | until the political subdivision reports the boundary change or |
| 26 | | address change, addition, or deletion to the Department in the |
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| 1 | | manner prescribed by the Department. The political subdivision |
| 2 | | must provide this boundary change or address change, addition, |
| 3 | | or deletion information to the Department on or before April 1 |
| 4 | | for administration and enforcement by the Department of the |
| 5 | | change, addition, or deletion beginning on the following July 1 |
| 6 | | and on or before October 1 for administration and enforcement |
| 7 | | by the Department of the change, addition, or deletion |
| 8 | | beginning on the following January 1. The retailers in the STAR |
| 9 | | bond district shall be responsible for charging the tax imposed |
| 10 | | under this Section. If a retailer is incorrectly included or |
| 11 | | excluded from the list of those required to collect the tax |
| 12 | | under this Section, both the Department of Revenue and the |
| 13 | | retailer shall be held harmless if they reasonably relied on |
| 14 | | information provided by the political subdivision. |
| 15 | | A political subdivision that imposes the tax under this |
| 16 | | Section must submit to the Department of Revenue any other |
| 17 | | information as the Department may require that is necessary for |
| 18 | | the administration and enforcement of the tax. |
| 19 | | When certifying the amount of a monthly disbursement to a |
| 20 | | political subdivision under this Section, the Department shall |
| 21 | | increase or decrease the amount by an amount necessary to |
| 22 | | offset any misallocation of previous disbursements. The offset |
| 23 | | amount shall be the amount erroneously disbursed within the |
| 24 | | previous 6 months from the time a misallocation is discovered. |
| 25 | | Nothing in this Section shall be construed to authorize the |
| 26 | | political subdivision to impose a tax upon the privilege of |
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| 1 | | engaging in any business which under the Constitution of the |
| 2 | | United States may not be made the subject of taxation by this |
| 3 | | State. |
| 4 | | (e) When STAR bond project costs, including, without |
| 5 | | limitation, all political subdivision obligations financing |
| 6 | | STAR bond project costs, have been paid, any surplus funds then |
| 7 | | remaining in the STAR Bonds Tax Allocation Fund shall be |
| 8 | | distributed to the treasurer of the political subdivision for |
| 9 | | deposit into the political subdivision's general corporate |
| 10 | | fund. Upon payment of all STAR bond project costs and |
| 11 | | retirement of obligations, but in no event later than the |
| 12 | | maximum maturity date of the last of the STAR bonds issued in |
| 13 | | the STAR bond district, the political subdivision shall adopt |
| 14 | | an ordinance immediately rescinding the taxes imposed pursuant |
| 15 | | to this Section and file a certified copy of the ordinance with |
| 16 | | the Department in the form and manner as described in this |
| 17 | | Section.
|
| 18 | | (Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
|
| 19 | | Section 15-40. The Counties Code is amended by changing |
| 20 | | Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009, |
| 21 | | and 5-1035.1 and by adding Section 5-1184 as follows:
|
| 22 | | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
|
| 23 | | Sec. 5-1006. Home Rule County Retailers' Occupation Tax |
| 24 | | Law. Any county that is a home rule unit may impose
a tax upon |
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| 1 | | all persons engaged in the business of selling tangible
|
| 2 | | personal property, other than an item of tangible personal |
| 3 | | property titled
or registered with an agency of this State's |
| 4 | | government, at retail in the
county on the gross receipts from |
| 5 | | such sales made in the course of
their business. If imposed, |
| 6 | | this tax shall only
be imposed in 1/4% increments. On and after |
| 7 | | September 1, 1991, this
additional tax may not be imposed on |
| 8 | | tangible personal property taxed at the 1% rate under the |
| 9 | | Retailers' Occupation Tax Act. Beginning December 1, 2019, this |
| 10 | | tax is not imposed on sales of aviation fuel unless the tax |
| 11 | | revenue is expended for airport-related purposes. If the county |
| 12 | | does not have an airport-related purpose to which it dedicates |
| 13 | | aviation fuel tax revenue, then aviation fuel is excluded from |
| 14 | | the tax. The county must comply with the certification |
| 15 | | requirements for airport-related purposes under Section |
| 16 | | 5-1184. For purposes of this Act, "airport-related purposes" |
| 17 | | has the meaning ascribed in Section 6z-20.2 of the State |
| 18 | | Finance Act. This exclusion for aviation fuel only applies for |
| 19 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
| 20 | | and 49 U.S.C. 47133 are binding on the county. The changes made |
| 21 | | to this Section by this amendatory Act of the 101st General |
| 22 | | Assembly are a denial and limitation of home rule powers and |
| 23 | | functions under subsection (g) of Section 6 of Article VII of |
| 24 | | the Illinois Constitution. The tax imposed by a home rule
|
| 25 | | county pursuant to this Section and all civil penalties that |
| 26 | | may be
assessed as an incident thereof shall be collected and |
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| 1 | | enforced by the
State Department of Revenue. The certificate of |
| 2 | | registration that is
issued by the Department to a retailer |
| 3 | | under the Retailers'
Occupation Tax Act shall permit the |
| 4 | | retailer to engage in a
business that is taxable under any |
| 5 | | ordinance or resolution
enacted pursuant to this Section |
| 6 | | without registering separately with the
Department under such |
| 7 | | ordinance or resolution or under this Section. The
Department |
| 8 | | shall have full power to administer and enforce this Section; |
| 9 | | to
collect all taxes and penalties due hereunder; to dispose of |
| 10 | | taxes and
penalties so collected in the manner hereinafter |
| 11 | | provided; and to
determine all rights to credit memoranda |
| 12 | | arising on account of the
erroneous payment of tax or penalty |
| 13 | | hereunder. In the administration of,
and compliance with, this |
| 14 | | Section, the Department and persons who are
subject to this |
| 15 | | Section shall have the same rights, remedies, privileges,
|
| 16 | | immunities, powers and duties, and be subject to the same |
| 17 | | conditions,
restrictions, limitations, penalties and |
| 18 | | definitions of terms, and employ
the same modes of procedure, |
| 19 | | as are prescribed in Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, |
| 20 | | 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions
|
| 21 | | therein other
than the State rate of tax), 4, 5, 5a, 5b, 5c, |
| 22 | | 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, |
| 23 | | 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and |
| 24 | | Section 3-7 of the Uniform Penalty and Interest Act,
as fully |
| 25 | | as if those provisions were set forth herein.
|
| 26 | | No tax may be imposed by a home rule county pursuant to |
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| 1 | | this Section
unless the county also imposes a tax at the same |
| 2 | | rate pursuant
to Section 5-1007.
|
| 3 | | Persons subject to any tax imposed pursuant to the |
| 4 | | authority granted
in this Section may reimburse themselves for |
| 5 | | their seller's tax
liability hereunder by separately stating |
| 6 | | such tax as an additional
charge, which charge may be stated in |
| 7 | | combination, in a single amount,
with State tax which sellers |
| 8 | | are required to collect under the Use Tax
Act, pursuant to such |
| 9 | | bracket schedules as the Department may prescribe.
|
| 10 | | Whenever the Department determines that a refund should be |
| 11 | | made under
this Section to a claimant instead of issuing a |
| 12 | | credit memorandum, the
Department shall notify the State |
| 13 | | Comptroller, who shall cause the
order to be drawn for the |
| 14 | | amount specified and to the person named
in the notification |
| 15 | | from the Department. The
refund shall be paid by the State |
| 16 | | Treasurer out of the home rule county
retailers' occupation tax |
| 17 | | fund.
|
| 18 | | Except as otherwise provided in this paragraph, the The |
| 19 | | Department shall forthwith pay over to the State Treasurer, ex
|
| 20 | | officio, as trustee, all taxes and penalties collected |
| 21 | | hereunder for deposit into the Home Rule County Retailers' |
| 22 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
| 23 | | fuel sold on or after December 1, 2019, shall be immediately |
| 24 | | paid over by the Department to the State Treasurer, ex officio, |
| 25 | | as trustee, for deposit into the Local Government Aviation |
| 26 | | Trust Fund. The Department shall only pay moneys into the Local |
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| 1 | | Government Aviation Trust Fund under this Act for so long as |
| 2 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 3 | | U.S.C. 47133 are binding on the county. |
| 4 | | As soon as possible after the first day of each month, |
| 5 | | beginning January 1, 2011, upon certification of the Department |
| 6 | | of Revenue, the Comptroller shall order transferred, and the |
| 7 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 8 | | local sales tax increment, as defined in the Innovation |
| 9 | | Development and Economy Act, collected under this Section |
| 10 | | during the second preceding calendar month for sales within a |
| 11 | | STAR bond district. |
| 12 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 13 | | on or
before the 25th day of each calendar month, the |
| 14 | | Department shall
prepare and certify to the Comptroller the |
| 15 | | disbursement of stated sums
of money to named counties, the |
| 16 | | counties to be those from which retailers
have paid taxes or |
| 17 | | penalties hereunder to the Department during the second
|
| 18 | | preceding calendar month. The amount to be paid to each county |
| 19 | | shall be
the amount (not including credit memoranda and not |
| 20 | | including taxes and penalties collected on aviation fuel sold |
| 21 | | on or after December 1, 2019) collected hereunder during the
|
| 22 | | second preceding calendar month by the Department plus an |
| 23 | | amount the
Department determines is necessary to offset any |
| 24 | | amounts that
were erroneously paid to a different taxing body, |
| 25 | | and not including an
amount equal to the amount of refunds made |
| 26 | | during the second preceding
calendar month by the Department on |
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| 1 | | behalf of such county, and not
including any amount which the |
| 2 | | Department determines is necessary to offset
any amounts which |
| 3 | | were payable to a different taxing body but were
erroneously |
| 4 | | paid to the county, and not including any amounts that are |
| 5 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 6 | | remainder, which the Department shall transfer into the Tax |
| 7 | | Compliance and Administration Fund. The Department, at the time |
| 8 | | of each monthly disbursement to the counties, shall prepare and |
| 9 | | certify to the State Comptroller the amount to be transferred |
| 10 | | into the Tax Compliance and Administration Fund under this |
| 11 | | Section. Within 10 days after receipt, by the
Comptroller, of |
| 12 | | the disbursement certification to the counties and the Tax |
| 13 | | Compliance and Administration Fund provided for
in this Section |
| 14 | | to be given to the Comptroller by the Department, the
|
| 15 | | Comptroller shall cause the orders to be drawn for the |
| 16 | | respective amounts
in accordance with the directions contained |
| 17 | | in the certification.
|
| 18 | | In addition to the disbursement required by the preceding |
| 19 | | paragraph,
an allocation shall be made in March of each year to |
| 20 | | each county that
received more than $500,000 in disbursements |
| 21 | | under the preceding
paragraph in the preceding calendar year. |
| 22 | | The allocation shall be in an
amount equal to the average |
| 23 | | monthly distribution made to each such county
under the |
| 24 | | preceding paragraph during the preceding calendar year |
| 25 | | (excluding
the 2 months of highest receipts). The distribution |
| 26 | | made in March of each
year subsequent to the year in which an |
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| 1 | | allocation was made pursuant to
this paragraph and the |
| 2 | | preceding paragraph shall be reduced by the amount
allocated |
| 3 | | and disbursed under this paragraph in the preceding calendar
|
| 4 | | year. The Department shall prepare and certify to the |
| 5 | | Comptroller for
disbursement the allocations made in |
| 6 | | accordance with this paragraph.
|
| 7 | | For the purpose of determining the local governmental unit |
| 8 | | whose tax
is applicable, a retail sale by a producer of coal or |
| 9 | | other mineral
mined in Illinois is a sale at retail at the |
| 10 | | place where the coal or
other mineral mined in Illinois is |
| 11 | | extracted from the earth. This
paragraph does not apply to coal |
| 12 | | or other mineral when it is delivered
or shipped by the seller |
| 13 | | to the purchaser at a point outside Illinois so
that the sale |
| 14 | | is exempt under the United States
Constitution as a sale in |
| 15 | | interstate or foreign commerce.
|
| 16 | | Nothing in this Section shall be construed to authorize a
|
| 17 | | county to impose a tax upon the privilege of engaging in any
|
| 18 | | business which under the Constitution of the United States may |
| 19 | | not be
made the subject of taxation by this State.
|
| 20 | | An ordinance or resolution imposing or discontinuing a tax |
| 21 | | hereunder or
effecting a change in the rate thereof shall be |
| 22 | | adopted and a certified
copy thereof filed with the Department |
| 23 | | on or before the first day of June,
whereupon the Department |
| 24 | | shall proceed to administer and enforce this
Section as of the |
| 25 | | first day of September next following such adoption
and filing. |
| 26 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
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| 1 | | or discontinuing the tax hereunder or effecting a change in the |
| 2 | | rate
thereof shall be adopted and a certified copy thereof |
| 3 | | filed with the
Department on or before the first day of July, |
| 4 | | whereupon the Department
shall proceed to administer and |
| 5 | | enforce this Section as of the first day of
October next |
| 6 | | following such adoption and filing. Beginning January 1, 1993,
|
| 7 | | an ordinance or resolution imposing or discontinuing the tax |
| 8 | | hereunder or
effecting a change in the rate thereof shall be |
| 9 | | adopted and a certified
copy thereof filed with the Department |
| 10 | | on or before the first day of
October, whereupon the Department |
| 11 | | shall proceed to administer and enforce
this Section as of the |
| 12 | | first day of January next following such adoption
and filing.
|
| 13 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
| 14 | | discontinuing the tax hereunder or effecting a change in the |
| 15 | | rate thereof shall
either (i) be adopted and a certified copy |
| 16 | | thereof filed with the Department on
or
before the first day of |
| 17 | | April, whereupon the Department shall proceed to
administer and |
| 18 | | enforce this Section as of the first day of July next following
|
| 19 | | the adoption and filing; or (ii) be adopted and a certified |
| 20 | | copy thereof filed
with the Department on or before the first |
| 21 | | day of October, whereupon the
Department shall proceed to |
| 22 | | administer and enforce this Section as of the first
day of |
| 23 | | January next following the adoption and filing.
|
| 24 | | When certifying the amount of a monthly disbursement to a |
| 25 | | county under
this Section, the Department shall increase or |
| 26 | | decrease such amount by an
amount necessary to offset any |
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| 1 | | misallocation of previous disbursements.
The offset amount |
| 2 | | shall be the amount erroneously disbursed within the
previous 6 |
| 3 | | months from the time a misallocation is discovered.
|
| 4 | | This Section shall be known and may be cited as the Home |
| 5 | | Rule County
Retailers' Occupation Tax Law.
|
| 6 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
| 7 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 8 | | (55 ILCS 5/5-1006.5)
|
| 9 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
|
| 10 | | For Public Safety, Public Facilities, Mental Health, Substance |
| 11 | | Abuse, or Transportation. |
| 12 | | (a) The county board of any county may impose a
tax upon |
| 13 | | all persons engaged in the business of selling tangible |
| 14 | | personal
property, other than personal property titled or |
| 15 | | registered with an agency of
this State's government, at retail |
| 16 | | in the county on the gross receipts from the
sales made in the |
| 17 | | course of business to provide revenue to be used exclusively
|
| 18 | | for public safety, public facility, mental health, substance |
| 19 | | abuse, or transportation purposes in that county (except as |
| 20 | | otherwise provided in this Section), if a
proposition for the
|
| 21 | | tax has been submitted to the electors of that county and
|
| 22 | | approved by a majority of those voting on the question. If |
| 23 | | imposed, this tax
shall be imposed only in one-quarter percent |
| 24 | | increments. By resolution, the
county board may order the |
| 25 | | proposition to be submitted at any election.
If the tax is |
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| 1 | | imposed for
transportation purposes for expenditures for |
| 2 | | public highways or as
authorized
under the Illinois Highway |
| 3 | | Code, the county board must publish notice
of the existence of |
| 4 | | its long-range highway transportation
plan as required or |
| 5 | | described in Section 5-301 of the Illinois
Highway Code and |
| 6 | | must make the plan publicly available prior to
approval of the |
| 7 | | ordinance or resolution
imposing the tax. If the tax is imposed |
| 8 | | for transportation purposes for
expenditures for passenger |
| 9 | | rail transportation, the county board must publish
notice of |
| 10 | | the existence of its long-range passenger rail transportation |
| 11 | | plan
and
must make the plan publicly available prior to |
| 12 | | approval of the ordinance or
resolution imposing the tax. |
| 13 | | If a tax is imposed for public facilities purposes, then |
| 14 | | the name of the project may be included in the proposition at |
| 15 | | the discretion of the county board as determined in the |
| 16 | | enabling resolution. For example, the "XXX Nursing Home" or the |
| 17 | | "YYY Museum". |
| 18 | | The county clerk shall certify the
question to the proper |
| 19 | | election authority, who
shall submit the proposition at an |
| 20 | | election in accordance with the general
election law.
|
| 21 | | (1) The proposition for public safety purposes shall be |
| 22 | | in
substantially the following form: |
| 23 | | "To pay for public safety purposes, shall (name of |
| 24 | | county) be authorized to impose an increase on its share of |
| 25 | | local sales taxes by (insert rate)?" |
| 26 | | As additional information on the ballot below the |
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| 1 | | question shall appear the following: |
| 2 | | "This would mean that a consumer would pay an |
| 3 | | additional (insert amount) in sales tax for every $100 of |
| 4 | | tangible personal property bought at retail."
|
| 5 | | The county board may also opt to establish a sunset |
| 6 | | provision at which time the additional sales tax would |
| 7 | | cease being collected, if not terminated earlier by a vote |
| 8 | | of the county board. If the county board votes to include a |
| 9 | | sunset provision, the proposition for public safety |
| 10 | | purposes shall be in substantially the following form: |
| 11 | | "To pay for public safety purposes, shall (name of |
| 12 | | county) be authorized to impose an increase on its share of |
| 13 | | local sales taxes by (insert rate) for a period not to |
| 14 | | exceed (insert number of years)?" |
| 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. If imposed, |
| 20 | | the additional tax would cease being collected at the end |
| 21 | | of (insert number of years), if not terminated earlier by a |
| 22 | | vote of the county board."
|
| 23 | | For the purposes of the
paragraph, "public safety |
| 24 | | purposes" means
crime prevention, detention, fire |
| 25 | | fighting, police, medical, ambulance, or
other emergency |
| 26 | | services.
|
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| 1 | | Votes shall be recorded as "Yes" or "No".
|
| 2 | | Beginning on the January 1 or July 1, whichever is |
| 3 | | first, that occurs not less than 30 days after May 31, 2015 |
| 4 | | (the effective date of Public Act 99-4), Adams County may |
| 5 | | impose a public safety retailers' occupation tax and |
| 6 | | service occupation tax at the rate of 0.25%, as provided in |
| 7 | | the referendum approved by the voters on April 7, 2015, |
| 8 | | notwithstanding the omission of the additional information |
| 9 | | that is otherwise required to be printed on the ballot |
| 10 | | below the question pursuant to this item (1). |
| 11 | | (2) The proposition for transportation purposes shall |
| 12 | | be in
substantially
the following form: |
| 13 | | "To pay for improvements to roads and other |
| 14 | | transportation purposes, shall (name of county) be |
| 15 | | authorized to impose an increase on its share of local |
| 16 | | sales taxes by (insert rate)?" |
| 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."
|
| 22 | | The county board may also opt to establish a sunset |
| 23 | | provision at which time the additional sales tax would |
| 24 | | cease being collected, if not terminated earlier by a vote |
| 25 | | of the county board. If the county board votes to include a |
| 26 | | sunset provision, the proposition for transportation |
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| 1 | | purposes shall be in substantially the following form: |
| 2 | | "To pay for road improvements and other transportation |
| 3 | | purposes, shall (name of county) be authorized to impose an |
| 4 | | increase on its share of local sales taxes by (insert rate) |
| 5 | | for a period not to exceed (insert number of years)?" |
| 6 | | As additional information on the ballot below the |
| 7 | | question shall appear the following: |
| 8 | | "This would mean that a consumer would pay an |
| 9 | | additional (insert amount) in sales tax for every $100 of |
| 10 | | tangible personal property bought at retail. If imposed, |
| 11 | | the additional tax would cease being collected at the end |
| 12 | | of (insert number of years), if not terminated earlier by a |
| 13 | | vote of the county board."
|
| 14 | | For the purposes of this paragraph, transportation |
| 15 | | purposes means
construction, maintenance, operation, and |
| 16 | | improvement of
public highways, any other purpose for which |
| 17 | | a county may expend funds under
the Illinois Highway Code, |
| 18 | | and passenger rail transportation.
|
| 19 | | The votes shall be recorded as "Yes" or "No".
|
| 20 | | (3) The proposition for public facilities purposes |
| 21 | | shall be in substantially the following form: |
| 22 | | "To pay for public facilities purposes, shall (name of
|
| 23 | | county) be authorized to impose an increase on its share of
|
| 24 | | local sales taxes by (insert rate)?" |
| 25 | | As additional information on the ballot below the
|
| 26 | | question shall appear the following: |
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| 1 | | "This would mean that a consumer would pay an
|
| 2 | | additional (insert amount) in sales tax for every $100 of
|
| 3 | | tangible personal property bought at retail." |
| 4 | | The county board may also opt to establish a sunset
|
| 5 | | provision at which time the additional sales tax would
|
| 6 | | cease being collected, if not terminated earlier by a vote
|
| 7 | | of the county board. If the county board votes to include a
|
| 8 | | sunset provision, the proposition for public facilities
|
| 9 | | purposes shall be in substantially the following form: |
| 10 | | "To pay for public facilities purposes, shall (name of
|
| 11 | | county) be authorized to impose an increase on its share of
|
| 12 | | local sales taxes by (insert rate) for a period not to
|
| 13 | | exceed (insert number of years)?" |
| 14 | | As additional information on the ballot below the
|
| 15 | | question shall appear the following: |
| 16 | | "This would mean that a consumer would pay an
|
| 17 | | additional (insert amount) in sales tax for every $100 of
|
| 18 | | tangible personal property bought at retail. If imposed,
|
| 19 | | the additional tax would cease being collected at the end
|
| 20 | | of (insert number of years), if not terminated earlier by a
|
| 21 | | vote of the county board." |
| 22 | | For purposes of this Section, "public facilities |
| 23 | | purposes" means the acquisition, development, |
| 24 | | construction, reconstruction, rehabilitation, improvement, |
| 25 | | financing, architectural planning, and installation of |
| 26 | | capital facilities consisting of buildings, structures, |
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| 1 | | and durable equipment and for the acquisition and |
| 2 | | improvement of real property and interest in real property |
| 3 | | required, or expected to be required, in connection with |
| 4 | | the public facilities, for use by the county for the |
| 5 | | furnishing of governmental services to its citizens, |
| 6 | | including but not limited to museums and nursing homes. |
| 7 | | The votes shall be recorded as "Yes" or "No". |
| 8 | | (4) The proposition for mental health purposes shall be |
| 9 | | in substantially the following form: |
| 10 | | "To pay for mental health purposes, shall (name of
|
| 11 | | county) be authorized to impose an increase on its share of
|
| 12 | | local sales taxes by (insert rate)?" |
| 13 | | As additional information on the ballot below the
|
| 14 | | question shall appear the following: |
| 15 | | "This would mean that a consumer would pay an
|
| 16 | | additional (insert amount) in sales tax for every $100 of
|
| 17 | | tangible personal property bought at retail." |
| 18 | | The county board may also opt to establish a sunset
|
| 19 | | provision at which time the additional sales tax would
|
| 20 | | cease being collected, if not terminated earlier by a vote
|
| 21 | | of the county board. If the county board votes to include a
|
| 22 | | sunset provision, the proposition for public facilities
|
| 23 | | purposes shall be in substantially the following form: |
| 24 | | "To pay for mental health purposes, shall (name of
|
| 25 | | county) be authorized to impose an increase on its share of
|
| 26 | | local sales taxes by (insert rate) for a period not to
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| 1 | | exceed (insert number of years)?" |
| 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. If imposed,
|
| 7 | | the additional tax would cease being collected at the end
|
| 8 | | of (insert number of years), if not terminated earlier by a
|
| 9 | | vote of the county board." |
| 10 | | The votes shall be recorded as "Yes" or "No". |
| 11 | | (5) The proposition for substance abuse purposes shall |
| 12 | | be in substantially the following form: |
| 13 | | "To pay for substance abuse purposes, shall (name of
|
| 14 | | county) be authorized to impose an increase on its share of
|
| 15 | | local sales taxes by (insert rate)?" |
| 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." |
| 21 | | The county board may also opt to establish a sunset
|
| 22 | | provision at which time the additional sales tax would
|
| 23 | | cease being collected, if not terminated earlier by a vote
|
| 24 | | of the county board. If the county board votes to include a
|
| 25 | | sunset provision, the proposition for public facilities
|
| 26 | | purposes shall be in substantially the following form: |
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| 1 | | "To pay for substance abuse purposes, shall (name of
|
| 2 | | county) be authorized to impose an increase on its share of
|
| 3 | | local sales taxes by (insert rate) for a period not to
|
| 4 | | exceed (insert number of years)?" |
| 5 | | As additional information on the ballot below the
|
| 6 | | question shall appear the following: |
| 7 | | "This would mean that a consumer would pay an
|
| 8 | | additional (insert amount) in sales tax for every $100 of
|
| 9 | | tangible personal property bought at retail. If imposed,
|
| 10 | | the additional tax would cease being collected at the end
|
| 11 | | of (insert number of years), if not terminated earlier by a
|
| 12 | | vote of the county board." |
| 13 | | The votes shall be recorded as "Yes" or "No". |
| 14 | | If a majority of the electors voting on
the proposition |
| 15 | | vote in favor of it, the county may impose the tax.
A county |
| 16 | | may not submit more than one proposition authorized by this |
| 17 | | Section
to the electors at any one time.
|
| 18 | | This additional tax may not be imposed on tangible personal |
| 19 | | property taxed at the 1% rate under the Retailers' Occupation |
| 20 | | Tax Act. Beginning December 1, 2019, this tax is not imposed on |
| 21 | | sales of aviation fuel unless the tax revenue is expended for |
| 22 | | airport-related purposes. If the county does not have an |
| 23 | | airport-related purpose to which it dedicates aviation fuel tax |
| 24 | | revenue, then aviation fuel is excluded from the tax. The |
| 25 | | county must comply with the certification requirements for |
| 26 | | airport-related purposes under Section 5-1184. For purposes of |
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| 1 | | this Act, "airport-related purposes" has the meaning ascribed |
| 2 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
| 3 | | aviation fuel only applies for so long as the revenue use |
| 4 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 5 | | binding on the county. The tax imposed by a county under this |
| 6 | | Section and
all civil penalties that may be assessed as an |
| 7 | | incident of the tax shall be
collected and enforced by the |
| 8 | | Illinois Department of Revenue and deposited
into a special |
| 9 | | fund created for that purpose. The certificate
of registration |
| 10 | | that is issued by the Department to a retailer under the
|
| 11 | | Retailers' Occupation Tax Act shall permit the retailer to |
| 12 | | engage in a business
that is taxable without registering |
| 13 | | separately with the Department under an
ordinance or resolution |
| 14 | | under this Section. The Department has full
power to administer |
| 15 | | and enforce this Section, to collect all taxes and
penalties |
| 16 | | due under this Section, to dispose of taxes and penalties so
|
| 17 | | collected in the manner provided in this Section, and to |
| 18 | | determine
all rights to credit memoranda arising on account of |
| 19 | | the erroneous payment of
a tax or penalty under this Section. |
| 20 | | In the administration of and compliance
with this Section, the |
| 21 | | Department and persons who are subject to this Section
shall |
| 22 | | (i) have the same rights, remedies, privileges, immunities, |
| 23 | | powers, and
duties, (ii) be subject to the same conditions, |
| 24 | | restrictions, limitations,
penalties, and definitions of |
| 25 | | terms, and (iii) employ the same modes of
procedure as are |
| 26 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
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| 1 | | 1n,
2 through 2-70 (in respect to all provisions contained in |
| 2 | | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
| 3 | | (except provisions
relating to
transaction returns and quarter |
| 4 | | monthly payments, and except that the retailer's discount is |
| 5 | | not allowed for taxes paid on aviation fuel that are deposited |
| 6 | | into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, |
| 7 | | 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, |
| 8 | | 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act |
| 9 | | and Section 3-7 of the Uniform Penalty and
Interest Act as if |
| 10 | | those provisions were set forth in this Section.
|
| 11 | | Persons subject to any tax imposed under the authority |
| 12 | | granted in this
Section may reimburse themselves for their |
| 13 | | sellers' tax liability by
separately stating the tax as an |
| 14 | | additional charge, which charge may be stated
in combination, |
| 15 | | in a single amount, with State tax which sellers are required
|
| 16 | | to collect under the Use Tax Act, pursuant to such bracketed |
| 17 | | schedules as the
Department may prescribe.
|
| 18 | | Whenever the Department determines that a refund should be |
| 19 | | made under this
Section to a claimant instead of issuing a |
| 20 | | credit memorandum, the Department
shall notify the State |
| 21 | | Comptroller, who shall cause the order to be drawn for
the |
| 22 | | amount specified and to the person named in the notification |
| 23 | | from the
Department. The refund shall be paid by the State |
| 24 | | Treasurer out of the County
Public Safety, Public Facilities, |
| 25 | | Mental Health, Substance Abuse, or Transportation Retailers' |
| 26 | | Occupation Tax Fund.
|
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| 1 | | (b) If a tax has been imposed under subsection (a), a
|
| 2 | | service occupation tax shall
also be imposed at the same rate |
| 3 | | upon all persons engaged, in the county, in
the business
of |
| 4 | | making sales of service, who, as an incident to making those |
| 5 | | sales of
service, transfer tangible personal property within |
| 6 | | the county
as an
incident to a sale of service.
This tax may |
| 7 | | not be imposed on tangible personal property taxed at the 1% |
| 8 | | rate under the Service Occupation Tax Act. Beginning December |
| 9 | | 1, 2019, this tax is not imposed on sales of aviation fuel |
| 10 | | unless the tax revenue is expended for airport-related |
| 11 | | purposes. If the county does not have an airport-related |
| 12 | | purpose to which it dedicates aviation fuel tax revenue, then |
| 13 | | aviation fuel is excluded from the tax. The county must comply |
| 14 | | with the certification requirements for airport-related |
| 15 | | purposes under Section 5-1184. For purposes of this Act, |
| 16 | | "airport-related purposes" has the meaning ascribed in Section |
| 17 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 18 | | fuel only applies for so long as the revenue use requirements |
| 19 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 20 | | county.
The tax imposed under this subsection and all civil |
| 21 | | penalties that may be
assessed as an incident thereof shall be |
| 22 | | collected and enforced by the
Department of Revenue. The |
| 23 | | Department has
full power to
administer and enforce this |
| 24 | | subsection; to collect all taxes and penalties
due hereunder; |
| 25 | | to dispose of taxes and penalties so collected in the manner
|
| 26 | | hereinafter provided; and to determine all rights to credit |
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| 1 | | memoranda
arising on account of the erroneous payment of tax or |
| 2 | | penalty hereunder.
In the administration of, and compliance |
| 3 | | with this subsection, the
Department and persons who are |
| 4 | | subject to this paragraph shall (i) have the
same rights, |
| 5 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
| 6 | | subject to the same conditions, restrictions, limitations, |
| 7 | | penalties,
exclusions, exemptions, and definitions of terms, |
| 8 | | and (iii) employ the same
modes
of procedure as are prescribed |
| 9 | | in Sections 2 (except that the
reference to State in the |
| 10 | | definition of supplier maintaining a place of
business in this |
| 11 | | State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in |
| 12 | | respect to all provisions therein other than the State rate of
|
| 13 | | tax), 4 (except that the reference to the State shall be to the |
| 14 | | county),
5, 7, 8 (except that the jurisdiction to which the tax |
| 15 | | shall be a debt to
the extent indicated in that Section 8 shall |
| 16 | | be the county), 9 (except as
to the disposition of taxes and |
| 17 | | penalties collected, and except that the retailer's discount is |
| 18 | | not allowed for taxes paid on aviation fuel that are deposited |
| 19 | | into the Local Government Aviation Trust Fund), 10, 11, 12 |
| 20 | | (except the reference therein to Section 2b of the
Retailers' |
| 21 | | Occupation Tax Act), 13 (except that any reference to the State
|
| 22 | | shall mean the county), Section 15, 16,
17, 18, 19 and 20 of |
| 23 | | the Service Occupation Tax Act and Section 3-7 of
the Uniform |
| 24 | | Penalty and Interest Act, as fully as if those provisions were
|
| 25 | | set forth herein.
|
| 26 | | Persons subject to any tax imposed under the authority |
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| 1 | | granted in
this subsection may reimburse themselves for their |
| 2 | | serviceman's tax liability
by separately stating the tax as an |
| 3 | | additional charge, which
charge may be stated in combination, |
| 4 | | in a single amount, with State tax
that servicemen are |
| 5 | | authorized to collect under the Service Use Tax Act, in
|
| 6 | | accordance with such bracket schedules as the Department may |
| 7 | | prescribe.
|
| 8 | | Whenever the Department determines that a refund should be |
| 9 | | made under this
subsection to a claimant instead of issuing a |
| 10 | | credit memorandum, the Department
shall notify the State |
| 11 | | Comptroller, who shall cause the warrant 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 County Public Safety, Public Facilities, |
| 15 | | Mental Health, Substance Abuse, or Transportation Retailers' |
| 16 | | Occupation Fund.
|
| 17 | | Nothing in this subsection shall be construed to authorize |
| 18 | | the county
to impose a tax upon the privilege of engaging in |
| 19 | | any business which under
the Constitution of the United States |
| 20 | | may not be made the subject of taxation
by the State.
|
| 21 | | (c) Except as otherwise provided in this paragraph, the The |
| 22 | | Department shall immediately pay over to the State Treasurer, |
| 23 | | ex
officio,
as trustee, all taxes and penalties collected under |
| 24 | | this Section to be
deposited into the County Public Safety, |
| 25 | | Public Facilities, Mental Health, Substance Abuse, or |
| 26 | | Transportation Retailers'
Occupation Tax Fund, which
shall be |
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| 1 | | an unappropriated trust fund held outside of the State |
| 2 | | treasury. Taxes and penalties collected on aviation fuel sold |
| 3 | | on or after December 1, 2019, shall be immediately paid over by |
| 4 | | the Department to the State Treasurer, ex officio, as trustee, |
| 5 | | for deposit into the Local Government Aviation Trust Fund. The |
| 6 | | Department shall only pay moneys into the Local Government |
| 7 | | Aviation Trust Fund under this Act for so long as the revenue |
| 8 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 9 | | binding on the county. |
| 10 | | As soon as possible after the first day of each month, |
| 11 | | beginning January 1, 2011, upon certification of the Department |
| 12 | | of Revenue, the Comptroller shall order transferred, and the |
| 13 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 14 | | local sales tax increment, as defined in the Innovation |
| 15 | | Development and Economy Act, collected under this Section |
| 16 | | during the second preceding calendar month for sales within a |
| 17 | | STAR bond district. |
| 18 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 19 | | on
or before the 25th
day of each calendar month, the |
| 20 | | Department shall prepare and certify to the
Comptroller the |
| 21 | | disbursement of stated sums of money
to the counties from which |
| 22 | | retailers have paid
taxes or penalties to the Department during |
| 23 | | the second preceding
calendar month. The amount to be paid to |
| 24 | | each county, and deposited by the
county into its special fund |
| 25 | | created for the purposes of this Section, shall
be the amount |
| 26 | | (not
including credit memoranda and not including taxes and |
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| 1 | | penalties collected on aviation fuel sold on or after December |
| 2 | | 1, 2019) collected under this Section during the second
|
| 3 | | preceding
calendar month by the Department plus an amount the |
| 4 | | Department determines is
necessary to offset any amounts that |
| 5 | | were erroneously paid to a different
taxing body, and not |
| 6 | | including (i) an amount equal to the amount of refunds
made
|
| 7 | | during the second preceding calendar month by the Department on |
| 8 | | behalf of
the county, (ii) any amount that the Department |
| 9 | | determines is
necessary to offset any amounts that were payable |
| 10 | | to a different taxing body
but were erroneously paid to the |
| 11 | | county, (iii) any amounts that are transferred to the STAR |
| 12 | | Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall |
| 13 | | be transferred into the Tax Compliance and Administration Fund. |
| 14 | | The Department, at the time of each monthly disbursement to the |
| 15 | | counties, shall prepare and certify to the State Comptroller |
| 16 | | the amount to be transferred into the Tax Compliance and |
| 17 | | Administration Fund under this subsection. Within 10 days after |
| 18 | | receipt by the
Comptroller of the disbursement certification to |
| 19 | | the counties and the Tax Compliance and Administration Fund |
| 20 | | provided for in
this Section to be given to the Comptroller by |
| 21 | | the Department, the Comptroller
shall cause the orders to be |
| 22 | | drawn for the respective amounts in accordance
with directions |
| 23 | | contained in the certification.
|
| 24 | | In addition to the disbursement required by the preceding |
| 25 | | paragraph, an
allocation shall be made in March of each year to |
| 26 | | each county that received
more than $500,000 in disbursements |
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| 1 | | under the preceding paragraph in the
preceding calendar year. |
| 2 | | The allocation shall be in an amount equal to the
average |
| 3 | | monthly distribution made to each such county under the |
| 4 | | preceding
paragraph during the preceding calendar year |
| 5 | | (excluding the 2 months of
highest receipts). The distribution |
| 6 | | made in March of each year subsequent to
the year in which an |
| 7 | | allocation was made pursuant to this paragraph and the
|
| 8 | | preceding paragraph shall be reduced by the amount allocated |
| 9 | | and disbursed
under this paragraph in the preceding calendar |
| 10 | | year. The Department shall
prepare and certify to the |
| 11 | | Comptroller for disbursement the allocations made in
|
| 12 | | accordance with this paragraph.
|
| 13 | | A county may direct, by ordinance, that all or a portion of |
| 14 | | the taxes and penalties collected under the Special County |
| 15 | | Retailers' Occupation Tax For Public Safety, Public |
| 16 | | Facilities, Mental Health, Substance Abuse, or Transportation |
| 17 | | be deposited into the Transportation Development Partnership |
| 18 | | Trust Fund. |
| 19 | | (d) For the purpose of determining the local governmental |
| 20 | | unit whose tax is
applicable, a retail sale by a producer of |
| 21 | | coal or another mineral mined in
Illinois is a sale at retail |
| 22 | | at the place where the coal or other mineral mined
in Illinois |
| 23 | | is extracted from the earth. This paragraph does not apply to |
| 24 | | coal
or another mineral when it is delivered or shipped by the |
| 25 | | seller to the
purchaser
at a point outside Illinois so that the |
| 26 | | sale is exempt under the United States
Constitution as a sale |
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| 1 | | in interstate or foreign commerce.
|
| 2 | | (e) Nothing in this Section shall be construed to authorize |
| 3 | | a county to
impose a
tax upon the privilege of engaging in any |
| 4 | | business that under the Constitution
of the United States may |
| 5 | | not be made the subject of taxation by this State.
|
| 6 | | (e-5) If a county imposes a tax under this Section, the |
| 7 | | county board may,
by ordinance, discontinue or lower the rate |
| 8 | | of the tax. If the county board
lowers the tax rate or |
| 9 | | discontinues the tax, a referendum must be
held in accordance |
| 10 | | with subsection (a) of this Section in order to increase the
|
| 11 | | rate of the tax or to reimpose the discontinued tax.
|
| 12 | | (f) Beginning April 1, 1998 and through December 31, 2013, |
| 13 | | the results of any election authorizing a
proposition to impose |
| 14 | | a tax
under this Section or effecting a change in the rate of |
| 15 | | tax, or any ordinance
lowering the rate or discontinuing the |
| 16 | | tax,
shall be certified
by the
county clerk and filed with the |
| 17 | | Illinois Department of Revenue
either (i) on or
before the |
| 18 | | first day of April, whereupon the Department shall proceed to
|
| 19 | | administer and enforce the tax as of the first day of July next |
| 20 | | following
the filing; or (ii)
on or before the first day of |
| 21 | | October, whereupon the
Department shall proceed to administer |
| 22 | | and enforce the tax as of the first
day of January next |
| 23 | | following the filing.
|
| 24 | | Beginning January 1, 2014, the results of any election |
| 25 | | authorizing a proposition to impose a tax under this Section or |
| 26 | | effecting an increase in the rate of tax, along with the |
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| 1 | | ordinance adopted to impose the tax or increase the rate of the |
| 2 | | tax, or any ordinance adopted to lower the rate or discontinue |
| 3 | | the tax, shall be certified by the county clerk and filed with |
| 4 | | the Illinois Department of Revenue either (i) on or before the |
| 5 | | first day of May, whereupon the Department shall proceed to |
| 6 | | administer and enforce the tax as of the first day of July next |
| 7 | | following the adoption and filing; or (ii) on or before the |
| 8 | | first day of October, whereupon the Department shall proceed to |
| 9 | | administer and enforce the tax as of the first day of January |
| 10 | | next following the adoption and filing. |
| 11 | | (g) When certifying the amount of a monthly disbursement to |
| 12 | | a county under
this
Section, the Department shall increase or |
| 13 | | decrease the amounts by an amount
necessary to offset any |
| 14 | | miscalculation of previous disbursements. The offset
amount |
| 15 | | shall be the amount erroneously disbursed within the previous 6 |
| 16 | | months
from the time a miscalculation is discovered.
|
| 17 | | (h) This Section may be cited as the "Special County |
| 18 | | Occupation Tax
For Public Safety, Public Facilities, Mental |
| 19 | | Health, Substance Abuse, or Transportation Law".
|
| 20 | | (i) For purposes of this Section, "public safety" includes, |
| 21 | | but is not
limited to, crime prevention, detention, fire |
| 22 | | fighting, police, medical,
ambulance, or other emergency
|
| 23 | | services. The county may share tax proceeds received under this |
| 24 | | Section for public safety purposes, including proceeds |
| 25 | | received before August 4, 2009 (the effective date of Public |
| 26 | | Act 96-124), with any fire protection district located in the |
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| 1 | | county. For the purposes of this Section, "transportation" |
| 2 | | includes, but
is not limited to, the construction,
maintenance, |
| 3 | | operation, and improvement of public highways, any other
|
| 4 | | purpose for which a county may expend funds under the Illinois |
| 5 | | Highway Code,
and passenger rail transportation. For the |
| 6 | | purposes of this Section, "public facilities purposes" |
| 7 | | includes, but is not limited to, the acquisition, development, |
| 8 | | construction, reconstruction, rehabilitation, improvement, |
| 9 | | financing, architectural planning, and installation of capital |
| 10 | | facilities consisting of buildings, structures, and durable |
| 11 | | equipment and for the acquisition and improvement of real |
| 12 | | property and interest in real property required, or expected to |
| 13 | | be required, in connection with the public facilities, for use |
| 14 | | by the county for the furnishing of governmental services to |
| 15 | | its citizens, including but not limited to museums and nursing |
| 16 | | homes. |
| 17 | | (j) The Department may promulgate rules to implement Public |
| 18 | | Act 95-1002 only to the extent necessary to apply the existing |
| 19 | | rules for the Special County Retailers' Occupation Tax for |
| 20 | | Public Safety to this new purpose for public facilities.
|
| 21 | | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, |
| 22 | | eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 23 | | 100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 24 | | (55 ILCS 5/5-1006.7) |
| 25 | | Sec. 5-1006.7. School facility occupation taxes. |
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| 1 | | (a) In any county, a tax shall be imposed upon all persons |
| 2 | | engaged in the business of selling tangible personal property, |
| 3 | | other than personal property titled or registered with an |
| 4 | | agency of this State's government, at retail in the county on |
| 5 | | the gross receipts from the sales made in the course of |
| 6 | | business to provide revenue to be used exclusively for school |
| 7 | | facility purposes (except as otherwise provided in this |
| 8 | | Section) if a proposition for the tax has been submitted to the |
| 9 | | electors of that county and approved by a majority of those |
| 10 | | voting on the question as provided in subsection (c). The tax |
| 11 | | under this Section shall be imposed only in one-quarter percent |
| 12 | | increments and may not exceed 1%. |
| 13 | | This additional tax may not be imposed on tangible personal |
| 14 | | property taxed at the 1% rate under the Retailers' Occupation |
| 15 | | Tax Act. Beginning December 1, 2019, this tax is not imposed on |
| 16 | | sales of aviation fuel unless the tax revenue is expended for |
| 17 | | airport-related purposes. If the county does not have an |
| 18 | | airport-related purpose to which it dedicates aviation fuel tax |
| 19 | | revenue, then aviation fuel is excluded from the tax. The |
| 20 | | county must comply with the certification requirements for |
| 21 | | airport-related purposes under Section 5-1184. For purposes of |
| 22 | | this Act, "airport-related purposes" has the meaning ascribed |
| 23 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
| 24 | | aviation fuel only applies for so long as the revenue use |
| 25 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 26 | | binding on the county.
The Department of Revenue has full power |
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| 1 | | to administer and enforce this subsection, to collect all taxes |
| 2 | | and penalties due under this subsection, to dispose of taxes |
| 3 | | and penalties so collected in the manner provided in this |
| 4 | | subsection, and to determine all rights to credit memoranda |
| 5 | | arising on account of the erroneous payment of a tax or penalty |
| 6 | | under this subsection. The Department shall deposit all taxes |
| 7 | | and penalties collected under this subsection into a special |
| 8 | | fund created for that purpose. |
| 9 | | In the administration of and compliance with this |
| 10 | | subsection, the Department and persons who are subject to this |
| 11 | | subsection (i) have the same rights, remedies, privileges, |
| 12 | | immunities, powers, and duties, (ii) are subject to the same |
| 13 | | conditions, restrictions, limitations, penalties, and |
| 14 | | definitions of terms, and (iii) shall employ the same modes of |
| 15 | | procedure as are set forth in Sections 1 through 1o, 2 through |
| 16 | | 2-70 (in respect to all provisions contained in those Sections |
| 17 | | other than the State rate of tax), 2a through 2h, 3 (except as |
| 18 | | to the disposition of taxes and penalties collected, and except |
| 19 | | that the retailer's discount is not allowed for taxes paid on |
| 20 | | aviation fuel that are deposited into the Local Government |
| 21 | | Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
| 22 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 |
| 23 | | of the Retailers' Occupation Tax Act and all provisions of the |
| 24 | | Uniform Penalty and Interest Act as if those provisions were |
| 25 | | set forth in this subsection. |
| 26 | | The certificate of registration that is issued by the |
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| 1 | | Department to a retailer under the Retailers' Occupation Tax |
| 2 | | Act permits the retailer to engage in a business that is |
| 3 | | taxable without registering separately with the Department |
| 4 | | under an ordinance or resolution under this subsection. |
| 5 | | Persons subject to any tax imposed under the authority |
| 6 | | granted in this subsection may reimburse themselves for their |
| 7 | | seller's tax liability by separately stating that tax as an |
| 8 | | additional charge, which may be stated in combination, in a |
| 9 | | single amount, with State tax that sellers are required to |
| 10 | | collect under the Use Tax Act, pursuant to any bracketed |
| 11 | | schedules set forth by the Department. |
| 12 | | (b) If a tax has been imposed under subsection (a), then a |
| 13 | | service occupation tax must also be imposed at the same rate |
| 14 | | upon all persons engaged, in the county, in the business of |
| 15 | | making sales of service, who, as an incident to making those |
| 16 | | sales of service, transfer tangible personal property within |
| 17 | | the county as an incident to a sale of service. |
| 18 | | This tax may not be imposed on tangible personal property |
| 19 | | taxed at the 1% rate under the Service Occupation Tax Act. |
| 20 | | Beginning December 1, 2019, this tax is not imposed on sales of |
| 21 | | aviation fuel unless the tax revenue is expended for |
| 22 | | airport-related purposes. If the county does not have an |
| 23 | | airport-related purpose to which it dedicates aviation fuel tax |
| 24 | | revenue, then aviation fuel is excluded from the tax. The |
| 25 | | county must comply with the certification requirements for |
| 26 | | airport-related purposes under Section 5-1184. For purposes of |
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| 1 | | this Act, "airport-related purposes" has the meaning ascribed |
| 2 | | in Section 6z-20.2 of the State Finance Act. This exclusion for |
| 3 | | aviation fuel only applies for so long as the revenue use |
| 4 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 5 | | binding on the county. |
| 6 | | The tax imposed under this subsection and all civil |
| 7 | | penalties that may be assessed as an incident thereof shall be |
| 8 | | collected and enforced by the Department and deposited into a |
| 9 | | special fund created for that purpose. The Department has full |
| 10 | | power to administer and enforce this subsection, to collect all |
| 11 | | taxes and penalties due under this subsection, to dispose of |
| 12 | | taxes and penalties so collected in the manner provided in this |
| 13 | | subsection, and to determine all rights to credit memoranda |
| 14 | | arising on account of the erroneous payment of a tax or penalty |
| 15 | | under this subsection. |
| 16 | | In the administration of and compliance with this |
| 17 | | subsection, the Department and persons who are subject to this |
| 18 | | subsection shall (i) have the same rights, remedies, |
| 19 | | privileges, immunities, powers and duties, (ii) be subject to |
| 20 | | the same conditions, restrictions, limitations, penalties and |
| 21 | | definition of terms, and (iii) employ the same modes of |
| 22 | | procedure as are set forth in Sections 2 (except that that |
| 23 | | reference to State in the definition of supplier maintaining a |
| 24 | | place of business in this State means the county), 2a through |
| 25 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
| 26 | | those Sections other than the State rate of tax), 4 (except |
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| 1 | | that the reference to the State shall be to the county), 5, 7, |
| 2 | | 8 (except that the jurisdiction to which the tax is a debt to |
| 3 | | the extent indicated in that Section 8 is the county), 9 |
| 4 | | (except as to the disposition of taxes and penalties collected, |
| 5 | | and except that the retailer's discount is not allowed for |
| 6 | | taxes paid on aviation fuel that are deposited into the Local |
| 7 | | Government Aviation Trust Fund), 10, 11, 12 (except the |
| 8 | | reference therein to Section 2b of the Retailers' Occupation |
| 9 | | Tax Act), 13 (except that any reference to the State means the |
| 10 | | county), Section 15, 16, 17, 18, 19, and 20 of the Service |
| 11 | | Occupation Tax Act and all provisions of the Uniform Penalty |
| 12 | | and Interest Act, as fully as if those provisions were set |
| 13 | | forth herein. |
| 14 | | Persons subject to any tax imposed under the authority |
| 15 | | granted in this subsection may reimburse themselves for their |
| 16 | | serviceman's tax liability by separately stating the tax as an |
| 17 | | additional charge, which may be stated in combination, in a |
| 18 | | single amount, with State tax that servicemen are authorized to |
| 19 | | collect under the Service Use Tax Act, pursuant to any |
| 20 | | bracketed schedules set forth by the Department. |
| 21 | | (c) The tax under this Section may not be imposed until the |
| 22 | | question of imposing the tax has been submitted to the electors |
| 23 | | of the county at a regular election and approved by a majority |
| 24 | | of the electors voting on the question. For all regular |
| 25 | | elections held prior to August 23, 2011 (the effective date of |
| 26 | | Public Act 97-542), upon a resolution by the county board or a |
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| 1 | | resolution by school district boards that represent at least |
| 2 | | 51% of the student enrollment within the county, the county |
| 3 | | board must certify the question to the proper election |
| 4 | | authority in accordance with the Election Code. |
| 5 | | For all regular elections held prior to August 23, 2011 |
| 6 | | (the effective date of Public Act 97-542), the election |
| 7 | | authority must submit the question in substantially the |
| 8 | | following form: |
| 9 | | Shall (name of county) be authorized to impose a |
| 10 | | retailers' occupation tax and a service occupation tax |
| 11 | | (commonly referred to as a "sales tax") at a rate of |
| 12 | | (insert rate) to be used exclusively for school facility |
| 13 | | purposes? |
| 14 | | The election authority must record the votes as "Yes" or "No". |
| 15 | | If a majority of the electors voting on the question vote |
| 16 | | in the affirmative, then the county may, thereafter, impose the |
| 17 | | tax. |
| 18 | | For all regular elections held on or after August 23, 2011 |
| 19 | | (the effective date of Public Act 97-542), the regional |
| 20 | | superintendent of schools for the county must, upon receipt of |
| 21 | | a resolution or resolutions of school district boards that |
| 22 | | represent more than 50% of the student enrollment within the |
| 23 | | county, certify the question to the proper election authority |
| 24 | | for submission to the electors of the county at the next |
| 25 | | regular election at which the question lawfully may be |
| 26 | | submitted to the electors, all in accordance with the Election |
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| 1 | | Code. |
| 2 | | For all regular elections held on or after August 23, 2011 |
| 3 | | (the effective date of Public Act 97-542), the election |
| 4 | | authority must submit the question in substantially the |
| 5 | | following form: |
| 6 | | Shall a retailers' occupation tax and a service |
| 7 | | occupation tax (commonly referred to as a "sales tax") be |
| 8 | | imposed in (name of county) at a rate of (insert rate) to |
| 9 | | be used exclusively for school facility purposes? |
| 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, then the tax shall be imposed at the rate |
| 13 | | set forth in the question. |
| 14 | | For the purposes of this subsection (c), "enrollment" means |
| 15 | | the head count of the students residing in the county on the |
| 16 | | last school day of September of each year, which must be |
| 17 | | reported on the Illinois State Board of Education Public School |
| 18 | | Fall Enrollment/Housing Report.
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| 19 | | (d) Except as otherwise provided, the The Department shall |
| 20 | | immediately pay over to the State Treasurer, ex officio, as |
| 21 | | trustee, all taxes and penalties collected under this Section |
| 22 | | to be deposited into the School Facility Occupation Tax Fund, |
| 23 | | which shall be an unappropriated trust fund held outside the |
| 24 | | State treasury. Taxes and penalties collected on aviation fuel |
| 25 | | sold on or after December 1, 2019, shall be immediately paid |
| 26 | | over by the Department to the State Treasurer, ex officio, as |
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| 1 | | trustee, for deposit into the Local Government Aviation Trust |
| 2 | | Fund. The Department shall only pay moneys into the Local |
| 3 | | Government Aviation Trust Fund under this Act for so long as |
| 4 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 5 | | U.S.C. 47133 are binding on the county. |
| 6 | | On or before the 25th day of each calendar month, the |
| 7 | | Department shall prepare and certify to the Comptroller the |
| 8 | | disbursement of stated sums of money to the regional |
| 9 | | superintendents of schools in counties from which retailers or |
| 10 | | servicemen have paid taxes or penalties to the Department |
| 11 | | during the second preceding calendar month. The amount to be |
| 12 | | paid to each regional superintendent of schools and disbursed |
| 13 | | to him or her in accordance with Section 3-14.31 of the School |
| 14 | | Code, is equal to the amount (not including credit memoranda |
| 15 | | and not including taxes and penalties collected on aviation |
| 16 | | fuel sold on or after December 1, 2019) collected from the |
| 17 | | county under this Section during the second preceding calendar |
| 18 | | month by the Department, (i) less 2% of that amount (except the |
| 19 | | amount collected on aviation fuel sold on or after December 1, |
| 20 | | 2019), which shall be deposited into the Tax Compliance and |
| 21 | | Administration Fund and shall be used by the Department, |
| 22 | | subject to appropriation, to cover the costs of the Department |
| 23 | | in administering and enforcing the provisions of this Section, |
| 24 | | on behalf of the county, (ii) plus an amount that the |
| 25 | | Department determines is necessary to offset any amounts that |
| 26 | | were erroneously paid to a different taxing body; (iii) less an |
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| 1 | | amount equal to the amount of refunds made during the second |
| 2 | | preceding calendar month by the Department on behalf of the |
| 3 | | county; and (iv) less any amount that the Department determines |
| 4 | | is necessary to offset any amounts that were payable to a |
| 5 | | different taxing body but were erroneously paid to the county. |
| 6 | | When certifying the amount of a monthly disbursement to a |
| 7 | | regional superintendent of schools under this Section, the |
| 8 | | Department shall increase or decrease the amounts by an amount |
| 9 | | necessary to offset any miscalculation of previous |
| 10 | | disbursements within the previous 6 months from the time a |
| 11 | | miscalculation is discovered. |
| 12 | | Within 10 days after receipt by the Comptroller from the |
| 13 | | Department of the disbursement certification to the regional |
| 14 | | superintendents of the schools provided for in this Section, |
| 15 | | the Comptroller shall cause the orders to be drawn for the |
| 16 | | respective amounts in accordance with directions contained in |
| 17 | | the certification. |
| 18 | | If the Department determines that a refund should be made |
| 19 | | under this Section to a claimant instead of issuing a credit |
| 20 | | memorandum, then the Department shall notify the Comptroller, |
| 21 | | who shall cause the order to be drawn for the amount specified |
| 22 | | and to the person named in the notification from the |
| 23 | | Department. The refund shall be paid by the Treasurer out of |
| 24 | | the School Facility Occupation Tax Fund.
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| 25 | | (e) For the purposes of determining the local governmental |
| 26 | | unit whose tax is applicable, a retail sale by a producer of |
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| 1 | | coal or another mineral mined in Illinois is a sale at retail |
| 2 | | at the place where the coal or other mineral mined in Illinois |
| 3 | | is extracted from the earth. This subsection does not apply to |
| 4 | | coal or another mineral when it is delivered or shipped by the |
| 5 | | seller to the purchaser at a point outside Illinois so that the |
| 6 | | sale is exempt under the United States Constitution as a sale |
| 7 | | in interstate or foreign commerce. |
| 8 | | (f) Nothing in this Section may be construed to authorize a |
| 9 | | tax to be imposed upon the privilege of engaging in any |
| 10 | | business that under the Constitution of the United States may |
| 11 | | not be made the subject of taxation by this State. |
| 12 | | (g) If a county board imposes a tax under this Section |
| 13 | | pursuant to a referendum held before August 23, 2011 (the |
| 14 | | effective date of Public Act 97-542) at a rate below the rate |
| 15 | | set forth in the question approved by a majority of electors of |
| 16 | | that county voting on the question as provided in subsection |
| 17 | | (c), then the county board may, by ordinance, increase the rate |
| 18 | | of the tax up to the rate set forth in the question approved by |
| 19 | | a majority of electors of that county voting on the question as |
| 20 | | provided in subsection (c). If a county board imposes a tax |
| 21 | | under this Section pursuant to a referendum held before August |
| 22 | | 23, 2011 (the effective date of Public Act 97-542), then the |
| 23 | | board may, by ordinance, discontinue or reduce the rate of the |
| 24 | | tax. If a tax is imposed under this Section pursuant to a |
| 25 | | referendum held on or after August 23, 2011 (the effective date |
| 26 | | of Public Act 97-542), then the county board may reduce or |
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| 1 | | discontinue the tax, but only in accordance with subsection |
| 2 | | (h-5) of this Section. If, however, a school board issues bonds |
| 3 | | that are secured by the proceeds of the tax under this Section, |
| 4 | | then the county board may not reduce the tax rate or |
| 5 | | discontinue the tax if that rate reduction or discontinuance |
| 6 | | would adversely affect the school board's ability to pay the |
| 7 | | principal and interest on those bonds as they become due or |
| 8 | | necessitate the extension of additional property taxes to pay |
| 9 | | the principal and interest on those bonds. If the county board |
| 10 | | reduces the tax rate or discontinues the tax, then a referendum |
| 11 | | must be held in accordance with subsection (c) of this Section |
| 12 | | in order to increase the rate of the tax or to reimpose the |
| 13 | | discontinued tax. |
| 14 | | Until January 1, 2014, the results of any election that |
| 15 | | imposes, reduces, or discontinues a tax under this Section must |
| 16 | | be certified by the election authority, and any ordinance that |
| 17 | | increases or lowers the rate or discontinues the tax must be |
| 18 | | certified by the county clerk and, in each case, filed with the |
| 19 | | Illinois Department of Revenue either (i) on or before the |
| 20 | | first day of April, whereupon the Department shall proceed to |
| 21 | | administer and enforce the tax or change in the rate as of the |
| 22 | | first day of July next following the filing; or (ii) on or |
| 23 | | before the first day of October, whereupon the Department shall |
| 24 | | proceed to administer and enforce the tax or change in the rate |
| 25 | | as of the first day of January next following the filing. |
| 26 | | Beginning January 1, 2014, the results of any election that |
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| 1 | | imposes, reduces, or discontinues a tax under this Section must |
| 2 | | be certified by the election authority, and any ordinance that |
| 3 | | increases or lowers the rate or discontinues the tax must be |
| 4 | | certified by the county clerk and, in each case, filed with the |
| 5 | | Illinois Department of Revenue either (i) on or before the |
| 6 | | first day of May, whereupon the Department shall proceed to |
| 7 | | administer and enforce the tax or change in the rate as of the |
| 8 | | first day of July next following the filing; or (ii) on or |
| 9 | | before the first day of October, whereupon the Department shall |
| 10 | | proceed to administer and enforce the tax or change in the rate |
| 11 | | as of the first day of January next following the filing. |
| 12 | | (h) For purposes of this Section, "school facility |
| 13 | | purposes" means (i) the acquisition, development, |
| 14 | | construction, reconstruction, rehabilitation, improvement, |
| 15 | | financing, architectural planning, and installation of capital |
| 16 | | facilities consisting of buildings, structures, and durable |
| 17 | | equipment and for the acquisition and improvement of real |
| 18 | | property and interest in real property required, or expected to |
| 19 | | be required, in connection with the capital facilities and (ii) |
| 20 | | the payment of bonds or other obligations heretofore or |
| 21 | | hereafter issued, including bonds or other obligations |
| 22 | | heretofore or hereafter issued to refund or to continue to |
| 23 | | refund bonds or other obligations issued, for school facility |
| 24 | | purposes, provided that the taxes levied to pay those bonds are |
| 25 | | abated by the amount of the taxes imposed under this Section |
| 26 | | that are used to pay those bonds. "School-facility purposes" |
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| 1 | | also includes fire prevention, safety, energy conservation, |
| 2 | | accessibility, school security, and specified repair purposes |
| 3 | | set forth under Section 17-2.11 of the School Code. |
| 4 | | (h-5) A county board in a county where a tax has been |
| 5 | | imposed under this Section pursuant to a referendum held on or |
| 6 | | after August 23, 2011 (the effective date of Public Act 97-542) |
| 7 | | may, by ordinance or resolution, submit to the voters of the |
| 8 | | county the question of reducing or discontinuing the tax. In |
| 9 | | the ordinance or resolution, the county board shall certify the |
| 10 | | question to the proper election authority in accordance with |
| 11 | | the Election Code. The election authority must submit the |
| 12 | | question in substantially the following form: |
| 13 | | Shall the school facility retailers' occupation tax |
| 14 | | and service occupation tax (commonly referred to as the |
| 15 | | "school facility sales tax") currently imposed in (name of |
| 16 | | county) at a rate of (insert rate) be (reduced to (insert |
| 17 | | rate))(discontinued)? |
| 18 | | If a majority of the electors voting on the question vote in |
| 19 | | the affirmative, then, subject to the provisions of subsection |
| 20 | | (g) of this Section, the tax shall be reduced or discontinued |
| 21 | | as set forth in the question. |
| 22 | | (i) This Section does not apply to Cook County. |
| 23 | | (j) This Section may be cited as the County School Facility |
| 24 | | Occupation Tax Law.
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| 25 | | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; |
| 26 | | 99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
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| 1 | | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
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| 2 | | Sec. 5-1007. Home Rule County Service Occupation Tax Law. |
| 3 | | The corporate
authorities of a home rule county may impose a |
| 4 | | tax upon all persons
engaged, in such county, in the business |
| 5 | | of making sales of service at the
same rate of tax imposed |
| 6 | | pursuant to Section 5-1006 of the selling price of
all tangible |
| 7 | | personal property transferred by such servicemen either in the
|
| 8 | | form of tangible personal property or in the form of real |
| 9 | | estate as an
incident to a sale of service. If imposed, such |
| 10 | | tax shall only be imposed
in 1/4% increments. On and after |
| 11 | | September 1, 1991, this additional tax may
not be imposed on |
| 12 | | tangible personal property taxed at the 1% rate under the |
| 13 | | Service Occupation Tax Act. Beginning December 1, 2019, this |
| 14 | | tax is not imposed on sales of aviation fuel unless the tax |
| 15 | | revenue is expended for airport-related purposes. If the county |
| 16 | | does not have an airport-related purpose to which it dedicates |
| 17 | | aviation fuel tax revenue, then aviation fuel is excluded from |
| 18 | | the tax. The county must comply with the certification |
| 19 | | requirements for airport-related purposes under Section |
| 20 | | 5-1184. For purposes of this Act, "airport-related purposes" |
| 21 | | has the meaning ascribed in Section 6z-20.2 of the State |
| 22 | | Finance Act. This exclusion for aviation fuel only applies for |
| 23 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
| 24 | | and 49 U.S.C. 47133 are binding on the county. The changes made |
| 25 | | to this Section by this amendatory Act of the 101st General |
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| 1 | | Assembly are a denial and limitation of home rule powers and |
| 2 | | functions under subsection (g) of Section 6 of Article VII of |
| 3 | | the Illinois Constitution.
The tax imposed by a home rule |
| 4 | | county pursuant to this Section and all
civil penalties that |
| 5 | | may be assessed as an incident thereof shall be
collected and |
| 6 | | enforced by the State Department of Revenue. The certificate
of |
| 7 | | registration which is issued by the Department to a retailer |
| 8 | | under the
Retailers' Occupation Tax Act or under the Service |
| 9 | | Occupation Tax Act shall
permit such registrant to engage in a |
| 10 | | business which is taxable under any
ordinance or resolution |
| 11 | | enacted pursuant to this Section without
registering |
| 12 | | separately with the Department under such ordinance or
|
| 13 | | resolution or under this Section. The Department shall have |
| 14 | | full power
to administer and enforce this Section; to collect |
| 15 | | all taxes and
penalties due hereunder; to dispose of taxes and |
| 16 | | penalties so collected
in the manner hereinafter provided; and |
| 17 | | to determine all rights to
credit memoranda arising on account |
| 18 | | of the erroneous payment of tax or
penalty hereunder. In the |
| 19 | | administration of, and compliance with, this
Section the |
| 20 | | Department and persons who are subject to this Section
shall |
| 21 | | have the same rights, remedies, privileges, immunities, powers |
| 22 | | and
duties, and be subject to the same conditions, |
| 23 | | restrictions,
limitations, penalties and definitions of terms, |
| 24 | | and employ the same
modes of procedure, as are prescribed in |
| 25 | | Sections 1a-1, 2, 2a, 3 through
3-50 (in respect to all |
| 26 | | provisions therein other than the State rate of
tax), 4 (except |
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| 1 | | that the reference to the State shall be to the taxing
county), |
| 2 | | 5, 7, 8 (except that the jurisdiction to which the tax shall be |
| 3 | | a
debt to the extent indicated in that Section 8 shall be the |
| 4 | | taxing county),
9 (except as to the disposition of taxes and |
| 5 | | penalties collected, and
except that the returned merchandise |
| 6 | | credit for this county tax may not be
taken against any State |
| 7 | | tax, and except that the retailer's discount is not allowed for |
| 8 | | taxes paid on aviation fuel that are deposited into the Local |
| 9 | | Government Aviation Trust Fund), 10, 11, 12 (except the |
| 10 | | reference therein to
Section 2b of the Retailers' Occupation |
| 11 | | Tax Act), 13 (except that any
reference to the State shall mean |
| 12 | | the taxing county), the first paragraph
of Section 15, 16, 17, |
| 13 | | 18, 19 and 20 of the Service Occupation Tax
Act and Section 3-7 |
| 14 | | of the Uniform Penalty and Interest Act, as fully as if
those |
| 15 | | provisions were set forth herein.
|
| 16 | | No tax may be imposed by a home rule county pursuant to |
| 17 | | this Section
unless such county also imposes a tax at the same |
| 18 | | rate pursuant to Section
5-1006.
|
| 19 | | Persons subject to any tax imposed pursuant to the |
| 20 | | authority granted
in this Section may reimburse themselves for |
| 21 | | their serviceman's tax
liability hereunder by separately |
| 22 | | stating such tax as an additional
charge, which charge may be |
| 23 | | stated in combination, in a single amount,
with State tax which |
| 24 | | servicemen are authorized to collect under the
Service Use Tax |
| 25 | | Act, pursuant to such bracket schedules as the
Department may |
| 26 | | prescribe.
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| 1 | | Whenever the Department determines that a refund should be |
| 2 | | made under
this Section to a claimant instead of issuing credit |
| 3 | | memorandum, the
Department shall notify the State Comptroller, |
| 4 | | who shall cause the
order to be drawn for the amount specified, |
| 5 | | and to the person named,
in such notification from the |
| 6 | | Department. Such refund shall be paid by
the State Treasurer |
| 7 | | out of the home rule county retailers' occupation tax fund.
|
| 8 | | Except as otherwise provided in this paragraph, the The |
| 9 | | Department shall forthwith pay over to the State Treasurer, ex |
| 10 | | officio
ex-officio, as trustee, all taxes and penalties |
| 11 | | collected hereunder for deposit into the Home Rule County |
| 12 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
| 13 | | on aviation fuel sold on or after December 1, 2019, shall be |
| 14 | | immediately paid over by the Department to the State Treasurer, |
| 15 | | ex officio, as trustee, for deposit into the Local Government |
| 16 | | Aviation Trust Fund. The Department shall only pay moneys into |
| 17 | | the Local Government Aviation Trust Fund under this Act for so |
| 18 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
| 19 | | 49 U.S.C. 47133 are binding on the county. |
| 20 | | As soon as possible after the first day of each month, |
| 21 | | beginning January 1, 2011, upon certification of the Department |
| 22 | | of Revenue, the Comptroller shall order transferred, and the |
| 23 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 24 | | local sales tax increment, as defined in the Innovation |
| 25 | | Development and Economy Act, collected under this Section |
| 26 | | during the second preceding calendar month for sales within a |
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| 1 | | STAR bond district. |
| 2 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 3 | | on
or before the 25th day of each calendar month, the |
| 4 | | Department shall
prepare and certify to the Comptroller the |
| 5 | | disbursement of stated sums
of money to named counties, the |
| 6 | | counties to be those from
which suppliers and servicemen have |
| 7 | | paid taxes or penalties hereunder to
the Department during the |
| 8 | | second preceding calendar month. The amount
to be paid to each |
| 9 | | county shall be the amount (not including credit
memoranda and |
| 10 | | not including taxes and penalties collected on aviation fuel |
| 11 | | sold on or after December 1, 2019) collected hereunder during |
| 12 | | the second preceding calendar
month by the Department, and not |
| 13 | | including an amount equal to the amount
of refunds made during |
| 14 | | the second preceding calendar month by the
Department on behalf |
| 15 | | of such county, and not including any amounts that are |
| 16 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 17 | | remainder, which the Department shall transfer into the Tax |
| 18 | | Compliance and Administration Fund. The Department, at the time |
| 19 | | of each monthly disbursement to the counties, shall prepare and |
| 20 | | certify to the State Comptroller the amount to be transferred |
| 21 | | into the Tax Compliance and Administration Fund under this |
| 22 | | Section. Within 10 days after receipt, by the
Comptroller, of |
| 23 | | the disbursement certification to the counties and the Tax |
| 24 | | Compliance and Administration Fund provided for
in this Section |
| 25 | | to be given to the Comptroller by the Department, the
|
| 26 | | Comptroller shall cause the orders to be drawn for the |
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| 1 | | respective amounts
in accordance with the directions contained |
| 2 | | in such certification.
|
| 3 | | In addition to the disbursement required by the preceding |
| 4 | | paragraph, an
allocation shall be made in each year to each |
| 5 | | county which received more
than $500,000 in disbursements under |
| 6 | | the preceding paragraph in the
preceding calendar year. The |
| 7 | | allocation shall be in an amount equal to the
average monthly |
| 8 | | distribution made to each such county under the preceding
|
| 9 | | paragraph during the preceding calendar year (excluding the 2 |
| 10 | | months of
highest receipts). The distribution made in March of |
| 11 | | each year
subsequent to the year in which an allocation was |
| 12 | | made pursuant to this
paragraph and the preceding paragraph |
| 13 | | shall be reduced by the
amount allocated and disbursed under |
| 14 | | this paragraph in the preceding
calendar year. The Department |
| 15 | | shall prepare and certify to the Comptroller
for disbursement |
| 16 | | the allocations made in accordance with this paragraph.
|
| 17 | | Nothing in this Section shall be construed to authorize a
|
| 18 | | county to impose a tax upon the privilege of engaging in any
|
| 19 | | business which under the Constitution of the United States may |
| 20 | | not be
made the subject of taxation by this State.
|
| 21 | | An ordinance or resolution imposing or discontinuing a 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 June,
whereupon the Department |
| 25 | | shall proceed to administer and enforce this
Section as of the |
| 26 | | first day of September next following such adoption and
filing. |
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| 1 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
| 2 | | or discontinuing the tax hereunder or effecting a change in the |
| 3 | | rate
thereof shall be adopted and a certified copy thereof |
| 4 | | filed with the
Department on or before the first day of July, |
| 5 | | whereupon the Department
shall proceed to administer and |
| 6 | | enforce this Section as of the first day of
October next |
| 7 | | following such adoption and filing.
Beginning January 1, 1993, |
| 8 | | an ordinance or resolution imposing or
discontinuing the 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 October, whereupon the Department |
| 12 | | shall proceed
to administer and enforce this Section as of the |
| 13 | | first day of January next
following such adoption and filing.
|
| 14 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
| 15 | | discontinuing the tax hereunder or effecting a change in the |
| 16 | | rate thereof shall
either (i) be adopted and a certified copy |
| 17 | | thereof filed with the Department on
or
before the first day of |
| 18 | | April, whereupon the Department shall proceed to
administer and |
| 19 | | enforce this Section as of the first day of July next following
|
| 20 | | the adoption and filing; or (ii) be adopted and a certified |
| 21 | | copy thereof filed
with the Department on or before the first |
| 22 | | day of October, whereupon the
Department shall proceed to |
| 23 | | administer and enforce this Section as of the first
day of |
| 24 | | January next following the adoption and filing.
|
| 25 | | This Section shall be known and may be cited as the Home |
| 26 | | Rule County
Service Occupation Tax Law.
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| 1 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 2 | | 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 3 | | (55 ILCS 5/5-1008.5)
|
| 4 | | Sec. 5-1008.5. Use and occupation taxes.
|
| 5 | | (a) The Rock Island County Board may adopt a resolution |
| 6 | | that authorizes a
referendum on
the
question of whether the |
| 7 | | county shall be authorized to impose a retailers'
occupation |
| 8 | | tax, a service occupation tax, and a use tax
at a rate of 1/4 of |
| 9 | | 1% on behalf of the economic
development
activities of Rock |
| 10 | | Island County and communities located within the county. The
|
| 11 | | county board shall certify the question
to the proper election |
| 12 | | authorities who shall submit the question to the voters
of the |
| 13 | | county at the next regularly scheduled election in accordance
|
| 14 | | with the general election law. The question shall
be in |
| 15 | | substantially the following form:
|
| 16 | | Shall Rock Island County be authorized to impose a |
| 17 | | retailers'
occupation tax, a service occupation tax, and a |
| 18 | | use tax at the rate of 1/4 of
1%
for the sole purpose of |
| 19 | | economic development activities, including creation and
|
| 20 | | retention of job
opportunities, support of affordable |
| 21 | | housing opportunities, and enhancement of
quality of life |
| 22 | | improvements?
|
| 23 | | Votes shall be recorded as "yes" or "no". If a majority of |
| 24 | | all votes cast on
the proposition are in favor of the |
| 25 | | proposition, the county is authorized to
impose the tax.
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| 1 | | (b) The county shall impose the retailers'
occupation tax |
| 2 | | upon all persons engaged in the business of selling tangible
|
| 3 | | personal property at retail in the county, at the
rate approved |
| 4 | | by referendum, on the
gross receipts from the sales made in the |
| 5 | | course of those businesses within
the county. This additional |
| 6 | | tax may not be imposed on tangible personal property taxed at |
| 7 | | the 1% rate under the Retailers' Occupation Tax Act. Beginning |
| 8 | | December 1, 2019, this tax is not imposed on sales of aviation |
| 9 | | fuel unless the tax revenue is expended for airport-related |
| 10 | | purposes. If the county does not have an airport-related |
| 11 | | purpose to which it dedicates aviation fuel tax revenue, then |
| 12 | | aviation fuel is excluded from the tax. The county must comply |
| 13 | | with the certification requirements for airport-related |
| 14 | | purposes under Section 5-1184. For purposes of this Act, |
| 15 | | "airport-related purposes" has the meaning ascribed in Section |
| 16 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 17 | | fuel only applies for so long as the revenue use requirements |
| 18 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 19 | | county. The tax imposed under this Section and all civil
|
| 20 | | penalties that may be assessed as an incident of the tax shall |
| 21 | | be collected
and enforced by the Department of Revenue. The |
| 22 | | Department has
full power to administer and enforce this |
| 23 | | Section; to collect all taxes
and penalties so collected in the |
| 24 | | manner provided in this Section; and to
determine
all rights to |
| 25 | | credit memoranda arising on account of the erroneous payment
of |
| 26 | | tax or penalty under this Section. In the administration of, |
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| 1 | | and compliance
with,
this Section, the Department and persons |
| 2 | | who are subject to this Section
shall (i) have the same rights, |
| 3 | | remedies, privileges, immunities, powers and
duties, (ii) be |
| 4 | | subject to the same conditions, restrictions, limitations,
|
| 5 | | penalties, exclusions, exemptions, and definitions of terms, |
| 6 | | and (iii) employ
the same modes of procedure as are prescribed |
| 7 | | in Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, |
| 8 | | 2-5, 2-5.5, 2-10 (in respect
to all provisions
other than the |
| 9 | | State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
(except as |
| 10 | | to
the
disposition of taxes and penalties collected and |
| 11 | | provisions related to
quarter monthly payments , and except |
| 12 | | that the retailer's discount is not allowed for taxes paid on |
| 13 | | aviation fuel that are deposited into the Local Government |
| 14 | | Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, |
| 15 | | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the |
| 16 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
| 17 | | Penalty
and Interest Act, as fully as if those provisions were |
| 18 | | set forth in this
subsection.
|
| 19 | | Persons subject to any tax imposed under this subsection |
| 20 | | may reimburse
themselves for their seller's tax liability by |
| 21 | | separately stating
the tax as an additional charge, which |
| 22 | | charge may be stated in combination,
in a single amount, with |
| 23 | | State taxes that sellers are required to collect,
in accordance |
| 24 | | with bracket schedules prescribed by the
Department.
|
| 25 | | Whenever the Department determines that a refund should be |
| 26 | | made under this
subsection to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department
shall notify the State |
| 2 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 3 | | amount specified, and to the person named, in the notification
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| 4 | | from the Department. The refund shall be paid by the State |
| 5 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
| 6 | | this Section.
|
| 7 | | If a tax is imposed under this subsection (b), a tax shall |
| 8 | | also be
imposed at the same rate under subsections (c) and (d) |
| 9 | | of this Section.
|
| 10 | | For the purpose of determining whether a tax authorized |
| 11 | | under this Section
is applicable, a retail sale, by a producer |
| 12 | | of coal or another mineral mined
in Illinois, is a sale at |
| 13 | | retail at the place where the coal or other mineral
mined in |
| 14 | | Illinois is extracted from the earth. This paragraph does not
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| 15 | | apply to coal or another mineral when it is delivered or |
| 16 | | shipped by the seller
to the purchaser at a point outside |
| 17 | | Illinois so that the sale is exempt
under the federal |
| 18 | | Constitution as a sale in interstate or foreign commerce.
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| 19 | | Nothing in this Section shall be construed to authorize the |
| 20 | | county
to impose a tax upon the privilege of engaging in any
|
| 21 | | business that under the Constitution of the United States may |
| 22 | | not be made
the subject of taxation by this State.
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| 23 | | (c) If a tax has been imposed under subsection (b), a
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| 24 | | service occupation tax shall
also be imposed at the same rate |
| 25 | | upon all persons engaged, in the county, in
the business
of |
| 26 | | making sales of service, who, as an incident to making those |
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| 1 | | sales of
service, transfer tangible personal property within |
| 2 | | the county
as an incident to a sale of service.
This additional |
| 3 | | tax may not be imposed on tangible personal property taxed at |
| 4 | | the 1% rate under the Service Occupation Tax Act. Beginning |
| 5 | | December 1, 2019, this tax is not imposed on sales of aviation |
| 6 | | fuel unless the tax revenue is expended for airport-related |
| 7 | | purposes. If the county does not have an airport-related |
| 8 | | purpose to which it dedicates aviation fuel tax revenue, then |
| 9 | | aviation fuel is excluded from the tax. The county must comply |
| 10 | | with the certification requirements for airport-related |
| 11 | | purposes under Section 5-1184. For purposes of this Act, |
| 12 | | "airport-related purposes" has the meaning ascribed in Section |
| 13 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 14 | | fuel only applies for so long as the revenue use requirements |
| 15 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 16 | | county.
The tax imposed under this subsection and all civil |
| 17 | | penalties that may be
assessed as an incident of the tax shall |
| 18 | | be collected and enforced by the
Department of Revenue. The |
| 19 | | Department has
full power to
administer and enforce this |
| 20 | | paragraph; to collect all taxes and penalties
due under this |
| 21 | | Section; to dispose of taxes and penalties so collected in the
|
| 22 | | manner
provided in this Section; and to determine all rights to |
| 23 | | credit memoranda
arising on account of the erroneous payment of |
| 24 | | tax or penalty under this
Section.
In the administration of, |
| 25 | | and compliance with this paragraph, the
Department and persons |
| 26 | | who are subject to this paragraph shall (i) have the
same |
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| 1 | | rights, remedies, privileges, immunities, powers, and duties, |
| 2 | | (ii) be
subject to the same conditions, restrictions, |
| 3 | | limitations, penalties,
exclusions, exemptions, and |
| 4 | | definitions of terms, and (iii) employ the same
modes
of |
| 5 | | procedure as are prescribed in Sections 2 (except that the
|
| 6 | | reference to State in the definition of supplier maintaining a |
| 7 | | place of
business in this State shall mean the county), 2a, 2b, |
| 8 | | 3 through
3-55 (in respect to all provisions other than the |
| 9 | | State rate of
tax), 4 (except that the reference to the State |
| 10 | | shall be to the county),
5, 7, 8 (except that the jurisdiction |
| 11 | | to which the tax shall be a debt to
the extent indicated in |
| 12 | | that Section 8 shall be the county), 9 (except as
to the |
| 13 | | disposition of taxes and penalties collected, and except that
|
| 14 | | the returned merchandise credit for this tax may not be taken |
| 15 | | against any
State tax, and except that the retailer's discount |
| 16 | | is not allowed for taxes paid on aviation fuel that are |
| 17 | | deposited into the Local Government Aviation Trust Fund), 11, |
| 18 | | 12 (except the reference to Section 2b of the
Retailers' |
| 19 | | Occupation Tax Act), 13 (except that any reference to the State
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| 20 | | shall mean the county), 15, 16,
17, 18, 19 and 20 of the |
| 21 | | Service Occupation Tax Act and Section 3-7 of
the Uniform |
| 22 | | Penalty and Interest Act, as fully as if those provisions were
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| 23 | | set forth in this subsection.
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| 24 | | Persons subject to any tax imposed under the authority |
| 25 | | granted in
this subsection may reimburse themselves for their |
| 26 | | serviceman's tax liability
by separately stating the tax as an |
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| 1 | | additional charge, which
charge may be stated in combination, |
| 2 | | in a single amount, with State tax
that servicemen are |
| 3 | | authorized to collect under the Service Use Tax Act, in
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| 4 | | accordance with bracket schedules prescribed by the |
| 5 | | Department.
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| 6 | | Whenever the Department determines that a refund should be |
| 7 | | made under this
subsection to a claimant instead of issuing a |
| 8 | | credit memorandum, the Department
shall notify the State |
| 9 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 10 | | amount specified, and to the person named, in the notification
|
| 11 | | from the Department. The refund shall be paid by the State |
| 12 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
| 13 | | this Section.
|
| 14 | | Nothing in this paragraph shall be construed to authorize |
| 15 | | the county
to impose a tax upon the privilege of engaging in |
| 16 | | any business that under
the Constitution of the United States |
| 17 | | may not be made the subject of taxation
by the State.
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| 18 | | (d) If a tax has been imposed under subsection (b), a
use |
| 19 | | tax shall
also be imposed at the same rate upon the privilege |
| 20 | | of using, in the
county, any item of
tangible personal property |
| 21 | | that is purchased outside the county at
retail from a retailer, |
| 22 | | and that is titled or registered at a location within
the |
| 23 | | county with an agency of
this State's government.
"Selling |
| 24 | | price" is
defined as in the Use Tax Act. The tax shall be |
| 25 | | collected from persons whose
Illinois address for titling or |
| 26 | | registration purposes is given as being in
the county. The tax |
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| 1 | | shall be collected by the Department of Revenue
for
the county. |
| 2 | | The tax must be paid to the State,
or an exemption |
| 3 | | determination must be obtained from the Department of
Revenue, |
| 4 | | before the title or certificate of registration for the |
| 5 | | property
may be issued. The tax or proof of exemption may be |
| 6 | | transmitted to the
Department by way of the State agency with |
| 7 | | which, or the State officer with
whom, the tangible personal |
| 8 | | property must be titled or registered if the
Department and the |
| 9 | | State agency or State officer determine that this
procedure |
| 10 | | will expedite the processing of applications for title or
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| 11 | | registration.
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| 12 | | The Department has full power to administer and enforce |
| 13 | | this
paragraph; to collect all taxes, penalties, and interest |
| 14 | | due under this
Section; to
dispose of taxes, penalties, and |
| 15 | | interest so collected in the manner
provided in this Section; |
| 16 | | and to determine all rights to credit memoranda or
refunds |
| 17 | | arising on account of the erroneous payment of tax, penalty, or
|
| 18 | | interest under this Section. In the administration of, and |
| 19 | | compliance with,
this
subsection, the Department and persons |
| 20 | | who are subject to this paragraph
shall (i) have the same |
| 21 | | rights, remedies, privileges, immunities, powers,
and duties, |
| 22 | | (ii) be subject to the same conditions, restrictions, |
| 23 | | limitations,
penalties, exclusions, exemptions, and |
| 24 | | definitions of terms,
and (iii) employ the same modes of |
| 25 | | procedure as are prescribed in Sections 2
(except the |
| 26 | | definition of "retailer maintaining a place of business in this
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| 1 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, |
| 2 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
| 3 | | debt to
the extent indicated in that Section 8 shall be the |
| 4 | | county), 9 (except
provisions relating to quarter
monthly |
| 5 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 |
| 6 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
| 7 | | Interest Act, that are not inconsistent with this
paragraph, as |
| 8 | | fully as if those provisions were set forth in this subsection.
|
| 9 | | Whenever the Department determines that a refund should be |
| 10 | | made under this
subsection to a claimant instead of issuing a |
| 11 | | credit memorandum, the Department
shall notify the State |
| 12 | | Comptroller, who shall cause the order
to be drawn for the |
| 13 | | amount specified, and to the person named, in the
notification |
| 14 | | from the Department. The refund shall be paid by the State
|
| 15 | | Treasurer out of the tax fund referenced
under paragraph (g) of |
| 16 | | this Section.
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| 17 | | (e) A certificate of registration issued by the State |
| 18 | | Department of
Revenue to a retailer under the Retailers' |
| 19 | | Occupation Tax Act or under the
Service Occupation Tax Act |
| 20 | | shall permit the registrant to engage in a
business that is |
| 21 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) |
| 22 | | of this Section and no additional registration shall be |
| 23 | | required.
A certificate issued under the Use Tax Act or the |
| 24 | | Service Use Tax
Act shall be applicable with regard to any tax |
| 25 | | imposed under paragraph (c)
of this Section.
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| 26 | | (f) The results of any election authorizing a proposition |
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| 1 | | to impose a tax
under this Section or effecting a change in the |
| 2 | | rate of tax shall be certified
by the proper election |
| 3 | | authorities and filed with the Illinois Department on or
before |
| 4 | | the first day of October. In addition, an ordinance imposing,
|
| 5 | | discontinuing, or effecting a change in the rate of tax under |
| 6 | | this
Section shall be adopted and a certified copy of the |
| 7 | | ordinance filed with the
Department
on or before the first day |
| 8 | | of October. After proper receipt of the
certifications, the |
| 9 | | Department shall proceed to administer and enforce this
Section |
| 10 | | as of the first day of January next following the adoption and |
| 11 | | filing.
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| 12 | | (g) Except as otherwise provided in paragraph (g-2), the |
| 13 | | The Department of Revenue shall, upon collecting any taxes and |
| 14 | | penalties
as
provided in this Section, pay the taxes and |
| 15 | | penalties over to the State
Treasurer as
trustee for the |
| 16 | | county. The taxes and penalties shall be held in a trust
fund |
| 17 | | outside
the State Treasury. On or before the 25th day of each |
| 18 | | calendar month, the
Department of Revenue shall prepare and |
| 19 | | certify to the Comptroller of
the State of Illinois the amount |
| 20 | | to be paid to the county, which shall be
the balance in the |
| 21 | | fund, less any amount determined by the Department
to be |
| 22 | | necessary for the payment of refunds. Within 10 days after |
| 23 | | receipt by
the Comptroller of the certification of the amount |
| 24 | | to be paid to the
county, the Comptroller shall cause an order |
| 25 | | to be drawn for payment
for the amount in accordance with the |
| 26 | | directions contained in the
certification.
Amounts received |
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| 1 | | from the tax imposed under this Section shall be used only for
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| 2 | | the
economic development activities of the county and |
| 3 | | communities located within
the county.
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| 4 | | (g-2) Taxes and penalties collected on aviation fuel sold |
| 5 | | on or after December 1, 2019, shall be immediately paid over by |
| 6 | | the Department to the State Treasurer, ex officio, as trustee, |
| 7 | | for deposit into the Local Government Aviation Trust Fund. The |
| 8 | | Department shall only pay moneys into the Local Government |
| 9 | | Aviation Trust Fund under this Act for so long as the revenue |
| 10 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 11 | | binding on the county. |
| 12 | | (h) When certifying the amount of a monthly disbursement to |
| 13 | | the county
under this Section, the Department shall increase or |
| 14 | | decrease the amounts by an
amount necessary to offset any |
| 15 | | miscalculation of previous disbursements. The
offset amount |
| 16 | | shall be the amount erroneously disbursed within the previous 6
|
| 17 | | months from the time a miscalculation is discovered.
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| 18 | | (i) This Section may be cited as the Rock Island County
Use |
| 19 | | and Occupation Tax Law.
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| 20 | | (Source: P.A. 100-1171, eff. 1-4-19.)
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| 21 | | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
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| 22 | | Sec. 5-1009. Limitation on home rule powers. Except as |
| 23 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on |
| 24 | | and after September 1,
1990, no home
rule county has the |
| 25 | | authority to impose, pursuant to its home rule
authority, a |
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| 1 | | retailer's occupation tax, service occupation tax, use tax,
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| 2 | | sales tax or other tax on the use, sale or purchase of tangible |
| 3 | | personal
property based on the gross receipts from such sales |
| 4 | | or the selling or
purchase price of said tangible personal |
| 5 | | property. Notwithstanding the
foregoing, this Section does not |
| 6 | | preempt any home rule imposed tax such as
the following: (1) a |
| 7 | | tax on alcoholic beverages, whether based on gross
receipts, |
| 8 | | volume sold or any other measurement; (2) a tax based on the
|
| 9 | | number of units of cigarettes or tobacco products; (3) a tax, |
| 10 | | however
measured, based on the use of a hotel or motel room or |
| 11 | | similar facility;
(4) a tax, however measured, on the sale or |
| 12 | | transfer of real property; (5)
a tax, however measured, on |
| 13 | | lease receipts; (6) a tax on food prepared for
immediate |
| 14 | | consumption and on alcoholic beverages sold by a business which
|
| 15 | | provides for on premise consumption of said food or alcoholic |
| 16 | | beverages; or
(7) other taxes not based on the selling or |
| 17 | | purchase price or gross
receipts from the use, sale or purchase |
| 18 | | of tangible personal property. This Section does not preempt a |
| 19 | | home rule county from imposing a tax, however measured, on the |
| 20 | | use, for consideration, of a parking lot, garage, or other |
| 21 | | parking facility. |
| 22 | | On and after December 1, 2019, no home rule county has the |
| 23 | | authority to impose, pursuant to its home rule authority, a |
| 24 | | tax, however measured, on sales of aviation fuel, as defined in |
| 25 | | Section 3 of the Retailers' Occupation Tax Act, unless the tax |
| 26 | | revenue is expended for airport-related purposes. For purposes |
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| 1 | | of this Section, "airport-related purposes" has the meaning |
| 2 | | ascribed in Section 6z-20.2 of the State Finance Act. Aviation |
| 3 | | fuel shall be excluded from tax only for so long as the revenue |
| 4 | | use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are |
| 5 | | binding on the county. |
| 6 | | This
Section is a limitation, pursuant to subsection (g) of |
| 7 | | Section 6 of Article
VII of the Illinois Constitution, on the |
| 8 | | power of home rule units to tax. The changes made to this |
| 9 | | Section by this amendatory Act of the 101st General Assembly |
| 10 | | are a denial and limitation of home rule powers and functions |
| 11 | | under subsection (g) of Section 6 of Article VII of the |
| 12 | | Illinois Constitution.
|
| 13 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
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| 14 | | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
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| 15 | | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board |
| 16 | | of the
counties of DuPage, Kane and McHenry may, by an |
| 17 | | ordinance or resolution
adopted by an affirmative vote of a |
| 18 | | majority of the members elected or
appointed to the county |
| 19 | | board, impose a tax upon all persons engaged in the
county in |
| 20 | | the business of selling motor fuel, as now or hereafter defined
|
| 21 | | in the Motor Fuel Tax Law, at retail for the operation of motor |
| 22 | | vehicles
upon public highways or for the operation of |
| 23 | | recreational watercraft upon
waterways. The collection of a tax |
| 24 | | under this Section based on gallonage of gasoline used for the |
| 25 | | propulsion of any aircraft is prohibited, and the collection of |
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| 1 | | a tax based on gallonage of special fuel used for the |
| 2 | | propulsion of any aircraft is prohibited on and after December |
| 3 | | 1, 2019. Kane County may exempt diesel fuel from the tax |
| 4 | | imposed pursuant
to this Section. The tax may be imposed, in |
| 5 | | half-cent increments, at a
rate not exceeding 4 cents per |
| 6 | | gallon of motor fuel sold at retail within
the county for the |
| 7 | | purpose of use or consumption and not for the purpose of
|
| 8 | | resale. The proceeds from the tax shall be used by the county |
| 9 | | solely for
the purpose of operating, constructing and improving |
| 10 | | public highways and
waterways, and acquiring real property and |
| 11 | | right-of-ways for public
highways and waterways within the |
| 12 | | county imposing the tax.
|
| 13 | | A tax imposed pursuant to this Section, and all civil |
| 14 | | penalties that may
be assessed as an incident thereof, shall be |
| 15 | | administered, collected and
enforced by the Illinois |
| 16 | | Department of Revenue in the same manner as the
tax imposed |
| 17 | | under the Retailers' Occupation Tax Act, as now or hereafter
|
| 18 | | amended, insofar as may be practicable; except that in the |
| 19 | | event of a
conflict with the provisions of this Section, this |
| 20 | | Section shall control.
The Department of Revenue shall have |
| 21 | | full power: to administer and enforce
this Section; to collect |
| 22 | | all taxes and penalties due hereunder; to dispose
of taxes and |
| 23 | | penalties so collected in the manner hereinafter provided; and
|
| 24 | | to determine all rights to credit memoranda arising on account |
| 25 | | of the
erroneous payment of tax or penalty hereunder.
|
| 26 | | Whenever the Department determines that a refund shall be |
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| 1 | | made under
this Section to a claimant instead of issuing a |
| 2 | | credit memorandum, the
Department shall notify the State |
| 3 | | Comptroller, who shall cause the
order to be drawn for the |
| 4 | | amount specified, and to the person named,
in the notification |
| 5 | | from the Department. The refund shall be paid by
the State |
| 6 | | Treasurer out of the County Option Motor Fuel Tax Fund.
|
| 7 | | The Department shall forthwith pay over to the State |
| 8 | | Treasurer,
ex-officio, as trustee, all taxes and penalties |
| 9 | | collected hereunder, which
shall be deposited into the County |
| 10 | | Option Motor Fuel Tax Fund, a special
fund in the State |
| 11 | | Treasury which is hereby created. On or before the 25th
day of |
| 12 | | each calendar month, the Department shall prepare and certify |
| 13 | | to the
State Comptroller the disbursement of stated sums of |
| 14 | | money to named
counties for which taxpayers have paid taxes or |
| 15 | | penalties hereunder to the
Department during the second |
| 16 | | preceding calendar month. The amount to be
paid to each county |
| 17 | | shall be the amount (not including credit memoranda)
collected |
| 18 | | hereunder from retailers within the county during the second
|
| 19 | | preceding calendar month by the Department, but not including |
| 20 | | an amount
equal to the amount of refunds made during the second |
| 21 | | preceding calendar
month by the Department on behalf of the |
| 22 | | county;
less
2% of the balance, which sum shall be retained by |
| 23 | | the State Treasurer to cover the costs incurred by the |
| 24 | | Department in administering and enforcing the provisions of |
| 25 | | this Section. The Department, at the time of each monthly |
| 26 | | disbursement to the counties, shall prepare and certify to the |
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| 1 | | Comptroller the amount so retained by the State Treasurer, |
| 2 | | which shall be transferred into the Tax Compliance and |
| 3 | | Administration Fund. |
| 4 | | A county may direct, by ordinance, that all or a portion of |
| 5 | | the taxes and penalties collected under the County Option Motor |
| 6 | | Fuel Tax shall be deposited into the Transportation Development |
| 7 | | Partnership Trust Fund.
|
| 8 | | Nothing in this Section shall be construed to authorize a |
| 9 | | county to
impose a tax upon the privilege of engaging in any |
| 10 | | business which under
the Constitution of the United States may |
| 11 | | not be made the subject of
taxation by this State.
|
| 12 | | An ordinance or resolution imposing a tax hereunder or |
| 13 | | effecting a
change in the rate thereof shall be effective on |
| 14 | | the first day of the second
calendar month next following the |
| 15 | | month in which the ordinance or
resolution is adopted and a |
| 16 | | certified copy thereof is filed with the
Department of Revenue, |
| 17 | | whereupon the Department of Revenue shall proceed
to administer |
| 18 | | and enforce this Section on behalf of the county as of the
|
| 19 | | effective date of the ordinance or resolution. Upon a change in |
| 20 | | rate of a
tax levied hereunder, or upon the discontinuance of |
| 21 | | the tax, the county
board of the county shall, on or not later |
| 22 | | than 5 days after the effective
date of the ordinance or |
| 23 | | resolution discontinuing the tax or effecting a
change in rate, |
| 24 | | transmit to the Department of Revenue a certified copy of
the |
| 25 | | ordinance or resolution effecting the change or |
| 26 | | discontinuance.
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| 1 | | This Section shall be known and may be cited as the County |
| 2 | | Motor Fuel
Tax Law.
|
| 3 | | (Source: P.A. 98-1049, eff. 8-25-14.)
|
| 4 | | (55 ILCS 5/5-1184 new) |
| 5 | | Sec. 5-1184. Certification for airport-related purposes. |
| 6 | | On or before September, 1 2019, and on or before each April 1 |
| 7 | | and October 1 thereafter, each county must certify to the |
| 8 | | Illinois Department of Transportation, in the form and manner |
| 9 | | required by the Department, whether the county has an |
| 10 | | airport-related purpose, which would allow any Retailers' |
| 11 | | Occupation Tax and Service Occupation Tax imposed by the county |
| 12 | | to include tax on aviation fuel. On or before October 1, 2019, |
| 13 | | and on or before each May 1 and November 1 thereafter, the |
| 14 | | Department of Transportation shall provide to the Department of |
| 15 | | Revenue, a list of units of local government which have |
| 16 | | certified to the Department of Transportation that they have |
| 17 | | airport-related purposes, which would allow any Retailers' |
| 18 | | Occupation Tax and Service Occupation Tax imposed by the units |
| 19 | | of local government to include tax on aviation fuel. All |
| 20 | | disputes regarding whether or not a unit of local government |
| 21 | | has an airport-related purpose shall be resolved by the |
| 22 | | Illinois Department of Transportation.
|
| 23 | | Section 15-45. The Illinois Municipal Code is amended by |
| 24 | | changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, |
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| 1 | | 8-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Sections |
| 2 | | 8-11-22 and 11-101-3 as follows:
|
| 3 | | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
|
| 4 | | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax |
| 5 | | Act. The
corporate authorities of a home rule municipality may
|
| 6 | | impose a tax upon all persons engaged in the business of |
| 7 | | selling tangible
personal property, other than an item of |
| 8 | | tangible personal property titled
or registered with an agency |
| 9 | | of this State's government, at retail in the
municipality on |
| 10 | | the gross receipts from these sales made in
the course of such |
| 11 | | business. If imposed, the tax shall only
be imposed in 1/4% |
| 12 | | increments. On and after September 1, 1991, this
additional tax |
| 13 | | may not be imposed on tangible personal property taxed at the |
| 14 | | 1% rate under the Retailers' Occupation Tax Act. Beginning |
| 15 | | December 1, 2019, this tax is not imposed on sales of aviation |
| 16 | | fuel unless the tax revenue is expended for airport-related |
| 17 | | purposes. If a municipality does not have an airport-related |
| 18 | | purpose to which it dedicates aviation fuel tax revenue, then |
| 19 | | aviation fuel is excluded from the tax. Each municipality must |
| 20 | | comply with the certification requirements for airport-related |
| 21 | | purposes under Section 8-11-22. For purposes of this Act, |
| 22 | | "airport-related purposes" has the meaning ascribed in Section |
| 23 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 24 | | fuel only applies for so long as the revenue use requirements |
| 25 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
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| 1 | | municipality. The changes made to this Section by this |
| 2 | | amendatory Act of the 101st General Assembly are a denial and |
| 3 | | limitation of home rule powers and functions under subsection |
| 4 | | (g) of Section 6 of Article VII of the Illinois Constitution. |
| 5 | | The tax imposed
by a home rule municipality under this Section |
| 6 | | and all
civil penalties that may be assessed as an incident of |
| 7 | | the tax shall
be collected and enforced by the State Department |
| 8 | | of
Revenue. The certificate of registration that is issued by
|
| 9 | | the Department to a retailer under the Retailers' Occupation |
| 10 | | Tax Act
shall permit the retailer to engage in a business that |
| 11 | | is taxable
under any ordinance or resolution enacted pursuant |
| 12 | | to
this Section without registering separately with the |
| 13 | | Department under such
ordinance or resolution or under this |
| 14 | | Section. The Department shall have
full power to administer and |
| 15 | | enforce this Section; to collect all taxes and
penalties due |
| 16 | | hereunder; to dispose of taxes and penalties so collected in
|
| 17 | | the manner hereinafter provided; and to determine all rights to
|
| 18 | | credit memoranda arising on account of the erroneous payment of |
| 19 | | tax or
penalty hereunder. In the administration of, and |
| 20 | | compliance with, this
Section the Department and persons who |
| 21 | | are subject to this Section shall
have the same rights, |
| 22 | | remedies, privileges, immunities, powers and duties,
and be |
| 23 | | subject to the same conditions, restrictions, limitations, |
| 24 | | penalties
and definitions of terms, and employ the same modes |
| 25 | | of procedure, as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, |
| 26 | | 1i, 1j, 1k, 1m, 1n, 2 through
2-65 (in
respect to all |
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| 1 | | provisions therein other than the State rate of tax), 2c, 3
|
| 2 | | (except as to the disposition of taxes and penalties collected, |
| 3 | | and except that the retailer's discount is not allowed for |
| 4 | | taxes paid on aviation fuel that are deposited into the Local |
| 5 | | Government Aviation Trust Fund), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, |
| 6 | | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 |
| 7 | | and 13 of the Retailers' Occupation Tax Act and Section 3-7 of |
| 8 | | the
Uniform Penalty and Interest Act, as fully as if those |
| 9 | | provisions were
set forth herein.
|
| 10 | | No tax may be imposed by a home rule municipality under |
| 11 | | this Section
unless the municipality also imposes a tax at the |
| 12 | | same rate under Section
8-11-5 of this Act.
|
| 13 | | Persons subject to any tax imposed under the authority |
| 14 | | granted in this
Section may reimburse themselves for their |
| 15 | | seller's tax liability hereunder
by separately stating that tax |
| 16 | | as an additional charge, which charge may be
stated in |
| 17 | | combination, in a single amount, with State tax which sellers |
| 18 | | are
required to collect under the Use Tax Act, pursuant to such |
| 19 | | bracket
schedules as the Department may prescribe.
|
| 20 | | Whenever the Department determines that a refund should be |
| 21 | | made under
this Section to a claimant instead of issuing a |
| 22 | | credit memorandum, the
Department shall notify the State |
| 23 | | Comptroller, who shall cause the
order to be drawn for the |
| 24 | | amount specified and to the person named
in the notification |
| 25 | | from the Department. The refund shall be paid by the
State |
| 26 | | Treasurer out of the home rule municipal retailers' occupation |
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| 1 | | tax fund.
|
| 2 | | Except as otherwise provided in this paragraph, the The |
| 3 | | Department shall immediately pay over to the State
Treasurer, |
| 4 | | ex officio, as trustee, all taxes and penalties collected
|
| 5 | | hereunder for deposit into the Home Rule Municipal Retailers' |
| 6 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
| 7 | | fuel sold on or after December 1, 2019, shall be immediately |
| 8 | | paid over by the Department to the State Treasurer, ex officio, |
| 9 | | as trustee, for deposit into the Local Government Aviation |
| 10 | | Trust Fund. The Department shall only pay moneys into the Local |
| 11 | | Government Aviation Trust Fund under this Act for so long as |
| 12 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 13 | | U.S.C. 47133 are binding on the State. |
| 14 | | As soon as possible after the first day of each month, |
| 15 | | beginning January 1, 2011, upon certification of the Department |
| 16 | | of Revenue, the Comptroller shall order transferred, and the |
| 17 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 18 | | local sales tax increment, as defined in the Innovation |
| 19 | | Development and Economy Act, collected under this Section |
| 20 | | during the second preceding calendar month for sales within a |
| 21 | | STAR bond district. |
| 22 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 23 | | on or before the 25th day of each calendar month, the
|
| 24 | | Department shall prepare and certify to the Comptroller the |
| 25 | | disbursement of
stated sums of money to named municipalities, |
| 26 | | the municipalities to be
those from which retailers have paid |
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| 1 | | taxes or penalties hereunder to the
Department during the |
| 2 | | second preceding calendar month. The amount to be
paid to each |
| 3 | | municipality shall be the amount (not including credit
|
| 4 | | memoranda and not including taxes and penalties collected on |
| 5 | | aviation fuel sold on or after December 1, 2019) collected |
| 6 | | hereunder during the second preceding calendar month
by the |
| 7 | | Department plus an amount the Department determines is |
| 8 | | necessary to
offset any amounts that were erroneously paid to a |
| 9 | | different
taxing body, and not including an amount equal to the |
| 10 | | amount of refunds
made during the second preceding calendar |
| 11 | | month by the Department on
behalf of such municipality, and not |
| 12 | | including any amount that the Department
determines is |
| 13 | | necessary to offset any amounts that were payable to a
|
| 14 | | different taxing body but were erroneously paid to the |
| 15 | | municipality, and not including any amounts that are |
| 16 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 17 | | remainder, which the Department shall transfer into the Tax |
| 18 | | Compliance and Administration Fund. The Department, at the time |
| 19 | | of each monthly disbursement to the municipalities, shall |
| 20 | | prepare and certify to the State Comptroller the amount to be |
| 21 | | transferred into the Tax Compliance and Administration Fund |
| 22 | | under this Section. Within
10 days after receipt by the |
| 23 | | Comptroller of the disbursement certification
to the |
| 24 | | municipalities and the Tax Compliance and Administration Fund |
| 25 | | provided for in this Section to be given to the
Comptroller by |
| 26 | | the Department, the Comptroller shall cause the orders to be
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| 1 | | drawn for the respective amounts in accordance with the |
| 2 | | directions
contained in the certification.
|
| 3 | | In addition to the disbursement required by the preceding |
| 4 | | paragraph and
in order to mitigate delays caused by |
| 5 | | distribution procedures, an
allocation shall, if requested, be |
| 6 | | made within 10 days after January 14,
1991, and in November of |
| 7 | | 1991 and each year thereafter, to each
municipality that |
| 8 | | received more than $500,000 during the preceding fiscal
year, |
| 9 | | (July 1 through June 30) whether collected by the municipality |
| 10 | | or
disbursed by the Department as required by this Section. |
| 11 | | Within 10 days
after January 14, 1991, participating |
| 12 | | municipalities shall notify the
Department in writing of their |
| 13 | | intent to participate. In addition, for the
initial |
| 14 | | distribution, participating municipalities shall certify to |
| 15 | | the
Department the amounts collected by the municipality for |
| 16 | | each month under
its home rule occupation and service |
| 17 | | occupation tax during the period July
1, 1989 through June 30, |
| 18 | | 1990. The allocation within 10 days after January
14, 1991, |
| 19 | | shall be in an amount equal to the monthly average of these
|
| 20 | | amounts, excluding the 2 months of highest receipts. The |
| 21 | | monthly average
for the period of July 1, 1990 through June 30, |
| 22 | | 1991 will be determined as
follows: the amounts collected by |
| 23 | | the municipality under its home rule
occupation and service |
| 24 | | occupation tax during the period of July 1, 1990
through |
| 25 | | September 30, 1990, plus amounts collected by the Department |
| 26 | | and
paid to such municipality through June 30, 1991, excluding |
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| 1 | | the 2 months of
highest receipts. The monthly average for each |
| 2 | | subsequent period of July 1
through June 30 shall be an amount |
| 3 | | equal to the monthly distribution made
to each such |
| 4 | | municipality under the preceding paragraph during this period,
|
| 5 | | excluding the 2 months of highest receipts. The distribution |
| 6 | | made in
November 1991 and each year thereafter under this |
| 7 | | paragraph and the
preceding paragraph shall be reduced by the |
| 8 | | amount allocated and disbursed
under this paragraph in the |
| 9 | | preceding period of July 1 through June 30.
The Department |
| 10 | | shall prepare and certify to the Comptroller for
disbursement |
| 11 | | the allocations made in accordance with this paragraph.
|
| 12 | | For the purpose of determining the local governmental unit |
| 13 | | whose tax
is applicable, a retail sale by a producer of coal or |
| 14 | | other mineral
mined in Illinois is a sale at retail at the |
| 15 | | place where the coal or
other mineral mined in Illinois is |
| 16 | | extracted from the earth. This
paragraph does not apply to coal |
| 17 | | or other mineral when it is delivered
or shipped by the seller |
| 18 | | to the purchaser at a point outside Illinois so
that the sale |
| 19 | | is exempt under the United States Constitution as a sale in
|
| 20 | | interstate or foreign commerce.
|
| 21 | | Nothing in this Section shall be construed to authorize a
|
| 22 | | municipality to impose a tax upon the privilege of engaging in |
| 23 | | any
business which under the Constitution of the United States |
| 24 | | may not be
made the subject of taxation by this State.
|
| 25 | | An ordinance or resolution imposing or discontinuing a tax |
| 26 | | hereunder or
effecting a change in the rate thereof shall be |
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| 1 | | adopted and a certified
copy thereof filed with the Department |
| 2 | | on or before the first day of June,
whereupon the Department |
| 3 | | shall proceed to administer and enforce this
Section as of the |
| 4 | | first day of September next following the
adoption and filing. |
| 5 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
| 6 | | or discontinuing the tax hereunder or effecting a change in the
|
| 7 | | rate thereof shall be adopted and a certified copy thereof |
| 8 | | filed with the
Department on or before the first day of July, |
| 9 | | whereupon the Department
shall proceed to administer and |
| 10 | | enforce this Section as of the first day of
October next |
| 11 | | following such adoption and filing. Beginning January 1, 1993,
|
| 12 | | an ordinance or resolution imposing or discontinuing the tax |
| 13 | | hereunder or
effecting a change in the rate thereof shall be |
| 14 | | adopted and a certified
copy thereof filed with the Department |
| 15 | | on or before the first day of
October, whereupon the Department |
| 16 | | shall proceed to administer and enforce
this Section as of the |
| 17 | | first day of January next following the
adoption and filing.
|
| 18 | | However, a municipality located in a county with a population |
| 19 | | in excess of
3,000,000 that elected to become a home rule unit |
| 20 | | at the general primary
election in
1994 may adopt an ordinance |
| 21 | | or resolution imposing the tax under this Section
and file a |
| 22 | | certified copy of the ordinance or resolution with the |
| 23 | | Department on
or before July 1, 1994. The Department shall then |
| 24 | | proceed to administer and
enforce this Section as of October 1, |
| 25 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
| 26 | | imposing or
discontinuing the tax hereunder or effecting a |
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| 1 | | change in the rate thereof shall
either (i) be adopted and a |
| 2 | | certified copy thereof filed with the Department on
or
before |
| 3 | | the first day of April, whereupon the Department shall proceed |
| 4 | | to
administer and enforce this Section as of the first day of |
| 5 | | July next following
the adoption and filing; or (ii) be adopted |
| 6 | | and a certified copy thereof filed
with the Department on or |
| 7 | | before the first day of October, whereupon the
Department shall |
| 8 | | proceed to administer and enforce this Section as of the first
|
| 9 | | day of January next following the adoption and filing.
|
| 10 | | When certifying the amount of a monthly disbursement to a |
| 11 | | municipality
under this Section, the Department shall increase |
| 12 | | or decrease the amount by
an amount necessary to offset any |
| 13 | | misallocation of previous disbursements.
The offset amount |
| 14 | | shall be the amount erroneously disbursed
within the previous 6 |
| 15 | | months from the time a misallocation is discovered.
|
| 16 | | Any unobligated balance remaining in the Municipal |
| 17 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
| 18 | | was abolished by Public Act
85-1135, and all receipts of |
| 19 | | municipal tax as a result of audits of
liability periods prior |
| 20 | | to January 1, 1990, shall be paid into the Local
Government Tax |
| 21 | | Fund for distribution as provided by this Section prior to
the |
| 22 | | enactment of Public Act 85-1135. All receipts of municipal tax |
| 23 | | as a
result of an assessment not arising from an audit, for |
| 24 | | liability periods
prior to January 1, 1990, shall be paid into |
| 25 | | the Local Government Tax Fund
for distribution before July 1, |
| 26 | | 1990, as provided by this Section prior to
the enactment of |
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| 1 | | Public Act 85-1135; and on and after July 1,
1990, all such |
| 2 | | receipts shall be distributed as provided in Section
6z-18 of |
| 3 | | the State Finance Act.
|
| 4 | | As used in this Section, "municipal" and "municipality" |
| 5 | | means a city,
village or incorporated town, including an |
| 6 | | incorporated town that has
superseded a civil township.
|
| 7 | | This Section shall be known and may be cited as the Home |
| 8 | | Rule Municipal
Retailers' Occupation Tax Act.
|
| 9 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
| 10 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 11 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
|
| 12 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' |
| 13 | | Occupation Tax Act. The corporate authorities of a non-home |
| 14 | | rule municipality may impose
a tax upon all persons engaged in |
| 15 | | the business of selling tangible
personal property, other than |
| 16 | | on an item of tangible personal property
which is titled and |
| 17 | | registered by an agency of this State's Government,
at retail |
| 18 | | in the municipality for expenditure on
public infrastructure or |
| 19 | | for property tax relief or both as defined in
Section 8-11-1.2 |
| 20 | | if approved by
referendum as provided in Section 8-11-1.1, of |
| 21 | | the gross receipts from such
sales made in the course of such |
| 22 | | business.
If the tax is approved by referendum on or after July |
| 23 | | 14, 2010 (the effective date of Public Act 96-1057), the |
| 24 | | corporate authorities of a non-home rule municipality may, |
| 25 | | until December 31, 2020, use the proceeds of the tax for |
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| 1 | | expenditure on municipal operations, in addition to or in lieu |
| 2 | | of any expenditure on public infrastructure or for property tax |
| 3 | | relief. The tax imposed may not be more than 1% and may be |
| 4 | | imposed only in
1/4% increments. The tax may not be imposed on |
| 5 | | tangible personal property taxed at the 1% rate under the |
| 6 | | Retailers' Occupation Tax Act. Beginning December 1, 2019, this |
| 7 | | tax is not imposed on sales of aviation fuel unless the tax |
| 8 | | revenue is expended for airport-related purposes. If a |
| 9 | | municipality does not have an airport-related purpose to which |
| 10 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
| 11 | | excluded from the tax. Each municipality must comply with the |
| 12 | | certification requirements for airport-related purposes under |
| 13 | | Section 8-11-22. For purposes of this Act, "airport-related |
| 14 | | purposes" has the meaning ascribed in Section 6z-20.2 of the |
| 15 | | State Finance Act. This exclusion for aviation fuel only |
| 16 | | applies for so long as the revenue use requirements of 49 |
| 17 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 18 | | municipality.
The tax imposed by a
municipality pursuant to |
| 19 | | this Section and all civil penalties that may be
assessed as an |
| 20 | | incident thereof shall be collected and enforced by the
State |
| 21 | | Department of Revenue. The certificate of registration which is
|
| 22 | | issued by the Department to a retailer under the Retailers' |
| 23 | | Occupation Tax
Act shall permit such retailer to engage in a |
| 24 | | business which is taxable
under any ordinance or resolution |
| 25 | | enacted pursuant to
this Section without registering |
| 26 | | separately with the Department under
such ordinance or |
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| 1 | | resolution or under this Section. The Department
shall have |
| 2 | | full power to administer and enforce this Section; to collect
|
| 3 | | all taxes and penalties due hereunder; to dispose of taxes and |
| 4 | | penalties
so collected in the manner hereinafter provided, and |
| 5 | | to determine all
rights to credit memoranda, arising on account |
| 6 | | of the erroneous payment
of tax or penalty hereunder. In the |
| 7 | | administration of, and compliance
with, this Section, the |
| 8 | | Department and persons who are subject to this
Section shall |
| 9 | | have the same rights, remedies, privileges, immunities,
powers |
| 10 | | and duties, and be subject to the same conditions, |
| 11 | | restrictions,
limitations, penalties and definitions of terms, |
| 12 | | and employ the same
modes of procedure, as are prescribed in |
| 13 | | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in |
| 14 | | respect to all provisions therein other than
the State rate of |
| 15 | | tax), 2c, 3 (except as to the disposition of taxes and
|
| 16 | | penalties collected, and except that the retailer's discount is |
| 17 | | not allowed for taxes paid on aviation fuel that are deposited |
| 18 | | into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, |
| 19 | | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, |
| 20 | | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and |
| 21 | | Section 3-7 of the Uniform Penalty and Interest
Act as fully as |
| 22 | | if those provisions were set forth herein.
|
| 23 | | No municipality may impose a tax under this Section unless |
| 24 | | the municipality
also imposes a tax at the same rate under |
| 25 | | Section 8-11-1.4 of this Code.
|
| 26 | | Persons subject to any tax imposed pursuant to the |
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| 1 | | authority granted
in this Section may reimburse themselves for |
| 2 | | their seller's tax
liability hereunder by separately stating |
| 3 | | such tax as an additional
charge, which charge may be stated in |
| 4 | | combination, in a single amount,
with State tax which sellers |
| 5 | | are required to collect under the Use Tax
Act, pursuant to such |
| 6 | | bracket schedules as the Department may prescribe.
|
| 7 | | Whenever the Department determines that a refund should be |
| 8 | | made under
this Section to a claimant instead of issuing a |
| 9 | | credit memorandum, the
Department shall notify the State |
| 10 | | Comptroller, who shall cause the
order to be drawn for the |
| 11 | | amount specified, and to the person named,
in such notification |
| 12 | | from the Department. Such refund shall be paid by
the State |
| 13 | | Treasurer out of the non-home rule municipal retailers'
|
| 14 | | occupation tax fund.
|
| 15 | | Except as otherwise provided, the The Department shall |
| 16 | | forthwith pay over to the State Treasurer, ex
officio, as |
| 17 | | trustee, all taxes and penalties collected hereunder for |
| 18 | | deposit into the Non-Home Rule Municipal Retailers' Occupation |
| 19 | | Tax Fund. Taxes and penalties collected on aviation fuel sold |
| 20 | | on or after December 1, 2019, shall be immediately paid over by |
| 21 | | the Department to the State Treasurer, ex officio, as trustee, |
| 22 | | for deposit into the Local Government Aviation Trust Fund. The |
| 23 | | Department shall only pay moneys into the Local Government |
| 24 | | Aviation Trust Fund under this Act for so long as the revenue |
| 25 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 26 | | binding on the municipality. |
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| 1 | | As soon as possible after the first day of each month, |
| 2 | | beginning January 1, 2011, upon certification of the Department |
| 3 | | of Revenue, the Comptroller shall order transferred, and the |
| 4 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 5 | | local sales tax increment, as defined in the Innovation |
| 6 | | Development and Economy Act, collected under this Section |
| 7 | | during the second preceding calendar month for sales within a |
| 8 | | STAR bond district. |
| 9 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 10 | | on or
before the 25th day of each calendar month, the |
| 11 | | Department shall
prepare and certify to the Comptroller the |
| 12 | | disbursement of stated sums
of money to named municipalities, |
| 13 | | the municipalities to be those from
which retailers have paid |
| 14 | | taxes or penalties hereunder to the Department
during the |
| 15 | | second preceding calendar month. The amount to be paid to each
|
| 16 | | municipality shall be the amount (not including credit |
| 17 | | memoranda and not including taxes and penalties collected on |
| 18 | | aviation fuel sold on or after December 1, 2019) collected
|
| 19 | | hereunder during the second preceding calendar month by the |
| 20 | | Department plus
an amount the Department determines is |
| 21 | | necessary to offset any amounts
which were erroneously paid to |
| 22 | | a different taxing body, and not including
an amount equal to |
| 23 | | the amount of refunds made during the second preceding
calendar |
| 24 | | month by the Department on behalf of such municipality, and not
|
| 25 | | including any amount which the Department determines is |
| 26 | | necessary to offset
any amounts which were payable to a |
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| 1 | | different taxing body but were
erroneously paid to the |
| 2 | | municipality, and not including any amounts that are |
| 3 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 4 | | remainder, which the Department shall transfer into the Tax |
| 5 | | Compliance and Administration Fund. The Department, at the time |
| 6 | | of each monthly disbursement to the municipalities, shall |
| 7 | | prepare and certify to the State Comptroller the amount to be |
| 8 | | transferred into the Tax Compliance and Administration Fund |
| 9 | | under this Section. Within 10 days after receipt, by the
|
| 10 | | Comptroller, of the disbursement certification to the |
| 11 | | municipalities and the Tax Compliance and Administration Fund
|
| 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 | | For the purpose of determining the local governmental unit |
| 17 | | whose tax
is applicable, a retail sale, by a producer of coal |
| 18 | | or other mineral
mined in Illinois, is a sale at retail at the |
| 19 | | place where the coal or
other mineral mined in Illinois is |
| 20 | | extracted from the earth. This
paragraph does not apply to coal |
| 21 | | or other mineral when it is delivered
or shipped by the seller |
| 22 | | to the purchaser at a point outside Illinois so
that the sale |
| 23 | | is exempt under the Federal Constitution as a sale in
|
| 24 | | interstate or foreign commerce.
|
| 25 | | Nothing in this Section shall be construed to authorize a
|
| 26 | | municipality to impose a tax upon the privilege of engaging in |
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| 1 | | any
business which under the constitution of the United States |
| 2 | | may not be
made the subject of taxation by this State.
|
| 3 | | When certifying the amount of a monthly disbursement to a |
| 4 | | municipality
under this Section, the Department shall increase |
| 5 | | or decrease such amount
by an amount necessary to offset any |
| 6 | | misallocation of previous
disbursements. The offset amount |
| 7 | | shall be the amount erroneously disbursed
within the previous 6 |
| 8 | | months from the time a misallocation is discovered.
|
| 9 | | The Department of Revenue shall implement Public Act 91-649 |
| 10 | | this amendatory Act of the 91st
General Assembly so as to |
| 11 | | collect the tax on and after January 1, 2002.
|
| 12 | | As used in this Section, "municipal" and "municipality" |
| 13 | | means a city,
village or incorporated town, including an |
| 14 | | incorporated town which has
superseded a civil township.
|
| 15 | | This Section shall be known and may be cited as the |
| 16 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
|
| 17 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
| 18 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 19 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
|
| 20 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation |
| 21 | | Tax Act. The
corporate authorities of a non-home rule |
| 22 | | municipality may impose a
tax upon all persons engaged, in such |
| 23 | | municipality, in the business of
making sales of service for |
| 24 | | expenditure on
public infrastructure or for property tax relief |
| 25 | | or both as defined in
Section 8-11-1.2 if approved by
|
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| 1 | | referendum as provided in Section 8-11-1.1, of the selling |
| 2 | | price of
all tangible personal property transferred by such |
| 3 | | servicemen either in
the form of tangible personal property or |
| 4 | | in the form of real estate as
an incident to a sale of service.
|
| 5 | | If the tax is approved by referendum on or after July 14, 2010 |
| 6 | | (the effective date of Public Act 96-1057), the corporate |
| 7 | | authorities of a non-home rule municipality may, until December |
| 8 | | 31, 2020, use the proceeds of the tax for expenditure on |
| 9 | | municipal operations, in addition to or in lieu of any |
| 10 | | expenditure on public infrastructure or for property tax |
| 11 | | relief. The tax imposed may not be more than 1% and may be |
| 12 | | imposed only in
1/4% increments. The tax may not be imposed on |
| 13 | | tangible personal property taxed at the 1% rate under the |
| 14 | | Service Occupation Tax Act. Beginning December 1, 2019, this |
| 15 | | tax is not imposed on sales of aviation fuel unless the tax |
| 16 | | revenue is expended for airport-related purposes. If a |
| 17 | | municipality does not have an airport-related purpose to which |
| 18 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
| 19 | | excluded from the tax. Each municipality must comply with the |
| 20 | | certification requirements for airport-related purposes under |
| 21 | | Section 8-11-22. For purposes of this Act, "airport-related |
| 22 | | purposes" has the meaning ascribed in Section 6z-20.2 of the |
| 23 | | State Finance Act. This exclusion for aviation fuel only |
| 24 | | applies for so long as the revenue use requirements of 49 |
| 25 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 26 | | municipality.
The tax imposed by a municipality
pursuant to |
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| 1 | | this Section and all civil penalties that may be assessed as
an |
| 2 | | incident thereof shall be collected and enforced by the State
|
| 3 | | Department of Revenue. The certificate of registration which is |
| 4 | | issued
by the Department to a retailer under the Retailers' |
| 5 | | Occupation Tax
Act or under the Service Occupation Tax Act |
| 6 | | shall permit
such registrant to engage in a business which is |
| 7 | | taxable under any
ordinance or resolution enacted pursuant to |
| 8 | | this Section without
registering separately with the |
| 9 | | Department under such ordinance or
resolution or under this |
| 10 | | Section. The Department shall have full power
to administer and |
| 11 | | enforce this Section; to collect all taxes and
penalties due |
| 12 | | hereunder; to dispose of taxes and penalties so collected
in |
| 13 | | the manner hereinafter provided, and to determine all rights to
|
| 14 | | credit memoranda arising on account of the erroneous payment of |
| 15 | | tax or
penalty hereunder. In the administration of, and |
| 16 | | compliance with, this
Section the Department and persons who |
| 17 | | are subject to this Section
shall have the same rights, |
| 18 | | remedies, privileges, immunities, powers and
duties, and be |
| 19 | | subject to the same conditions, restrictions, limitations,
|
| 20 | | penalties and definitions of terms, and employ the same modes |
| 21 | | of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 |
| 22 | | through 3-50 (in respect to
all provisions therein other than |
| 23 | | the State rate of tax), 4 (except that
the reference to the |
| 24 | | State shall be to the taxing municipality), 5, 7, 8
(except |
| 25 | | that the jurisdiction to which the tax shall be a debt to the
|
| 26 | | extent indicated in that Section 8 shall be the taxing |
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| 1 | | municipality), 9
(except as to the disposition of taxes and |
| 2 | | penalties collected, and except
that the returned merchandise |
| 3 | | credit for this municipal tax may not be
taken against any |
| 4 | | State tax, and except that the retailer's discount is not |
| 5 | | allowed for taxes paid on aviation fuel that are deposited into |
| 6 | | the Local Government Aviation Trust Fund), 10, 11, 12 (except |
| 7 | | the reference therein to
Section 2b of the Retailers' |
| 8 | | Occupation Tax Act), 13 (except that any
reference to the State |
| 9 | | shall mean the taxing municipality), the first
paragraph of |
| 10 | | Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
Tax |
| 11 | | Act and Section 3-7 of the Uniform Penalty and Interest Act, as |
| 12 | | fully
as if those provisions were set forth herein.
|
| 13 | | No municipality may impose a tax under this Section unless |
| 14 | | the municipality
also imposes a tax at the same rate under |
| 15 | | Section 8-11-1.3 of this Code.
|
| 16 | | Persons subject to any tax imposed pursuant to the |
| 17 | | authority granted
in this Section may reimburse themselves for |
| 18 | | their serviceman's tax
liability hereunder by separately |
| 19 | | stating such tax as an additional
charge, which charge may be |
| 20 | | stated in combination, in a single amount,
with State tax which |
| 21 | | servicemen are authorized to collect under the
Service Use Tax |
| 22 | | Act, pursuant to such bracket schedules as the
Department may |
| 23 | | prescribe.
|
| 24 | | Whenever the Department determines that a refund should be |
| 25 | | made under
this Section to a claimant instead of issuing credit |
| 26 | | memorandum, the
Department shall notify the State Comptroller, |
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| 1 | | who shall cause the
order to be drawn for the amount specified, |
| 2 | | and to the person named,
in such notification from the |
| 3 | | Department. Such refund shall be paid by
the State Treasurer |
| 4 | | out of the municipal retailers' occupation tax fund.
|
| 5 | | Except as otherwise provided in this paragraph, the The |
| 6 | | Department shall forthwith pay over to the State Treasurer,
ex |
| 7 | | officio, as trustee, all taxes and penalties collected |
| 8 | | hereunder for deposit into the municipal retailers' occupation |
| 9 | | tax fund. Taxes and penalties collected on aviation fuel sold |
| 10 | | on or after December 1, 2019, shall be immediately paid over by |
| 11 | | the Department to the State Treasurer, ex officio, as trustee, |
| 12 | | for deposit into the Local Government Aviation Trust Fund. The |
| 13 | | Department shall only pay moneys into the Local Government |
| 14 | | Aviation Trust Fund under this Act for so long as the revenue |
| 15 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 16 | | binding on the municipality. |
| 17 | | As soon as possible after the first day of each month, |
| 18 | | beginning January 1, 2011, upon certification of the Department |
| 19 | | of Revenue, the Comptroller shall order transferred, and the |
| 20 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 21 | | local sales tax increment, as defined in the Innovation |
| 22 | | Development and Economy Act, collected under this Section |
| 23 | | during the second preceding calendar month for sales within a |
| 24 | | STAR bond district. |
| 25 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 26 | | on
or before the 25th day of each calendar month, the |
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| 1 | | Department shall
prepare and certify to the Comptroller the |
| 2 | | disbursement of stated sums
of money to named municipalities, |
| 3 | | the municipalities to be those from
which suppliers and |
| 4 | | servicemen have paid taxes or penalties hereunder to
the |
| 5 | | Department during the second preceding calendar month. The |
| 6 | | amount
to be paid to each municipality shall be the amount (not |
| 7 | | including credit
memoranda and not including taxes and |
| 8 | | penalties collected on aviation fuel sold on or after December |
| 9 | | 1, 2019) collected hereunder during the second preceding |
| 10 | | calendar
month by the Department, and not including an amount |
| 11 | | equal to the amount
of refunds made during the second preceding |
| 12 | | calendar month by the
Department on behalf of such |
| 13 | | municipality, and not including any amounts that are |
| 14 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 15 | | remainder, which the Department shall transfer into the Tax |
| 16 | | Compliance and Administration Fund. The Department, at the time |
| 17 | | of each monthly disbursement to the municipalities, shall |
| 18 | | prepare and certify to the State Comptroller the amount to be |
| 19 | | transferred into the Tax Compliance and Administration Fund |
| 20 | | under this Section. Within 10 days
after receipt, by the |
| 21 | | Comptroller, of the disbursement certification to
the |
| 22 | | municipalities, the General Revenue Fund, and the Tax |
| 23 | | Compliance and Administration Fund provided for in this
Section |
| 24 | | to be given to the Comptroller by the Department, the
|
| 25 | | Comptroller shall cause the orders to be drawn for the |
| 26 | | respective
amounts in accordance with the directions contained |
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| 1 | | in such
certification.
|
| 2 | | The Department of Revenue shall implement Public Act 91-649 |
| 3 | | this amendatory Act of the 91st
General Assembly so as to |
| 4 | | collect the tax on and after January 1, 2002.
|
| 5 | | Nothing in this Section shall be construed to authorize a
|
| 6 | | municipality to impose a tax upon the privilege of engaging in |
| 7 | | any
business which under the constitution of the United States |
| 8 | | may not be
made the subject of taxation by this State.
|
| 9 | | As used in this Section, "municipal" or "municipality" |
| 10 | | means or refers to
a city, village or incorporated town, |
| 11 | | including an incorporated town which
has superseded a civil |
| 12 | | township.
|
| 13 | | This Section shall be known and may be cited as the |
| 14 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
|
| 15 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 16 | | 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 17 | | (65 ILCS 5/8-11-1.6)
|
| 18 | | Sec. 8-11-1.6. Non-home rule municipal retailers' |
| 19 | | occupation tax;
municipalities between 20,000 and 25,000. The
|
| 20 | | corporate
authorities of a non-home rule municipality with a |
| 21 | | population of more than
20,000 but less than 25,000 that has, |
| 22 | | prior to January 1, 1987, established a
Redevelopment Project |
| 23 | | Area that has been certified as a State Sales Tax
Boundary and |
| 24 | | has issued bonds or otherwise incurred indebtedness to pay for
|
| 25 | | costs in excess of $5,000,000, which is secured in part by a |
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| 1 | | tax increment
allocation fund, in accordance with the |
| 2 | | provisions of Division 11-74.4 of this
Code may, by passage of |
| 3 | | an ordinance, impose a tax upon all persons engaged in
the |
| 4 | | business of selling tangible personal property, other than on |
| 5 | | an item of
tangible personal property that is titled and |
| 6 | | registered by an agency of this
State's Government, at retail |
| 7 | | in the municipality. This tax may not be
imposed on tangible |
| 8 | | personal property taxed at the 1% rate under the Retailers' |
| 9 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
| 10 | | imposed on sales of aviation fuel unless the tax revenue is |
| 11 | | expended for airport-related purposes. If a municipality does |
| 12 | | not have an airport-related purpose to which it dedicates |
| 13 | | aviation fuel tax revenue, then aviation fuel is excluded from |
| 14 | | the tax. Each municipality must comply with the certification |
| 15 | | requirements for airport-related purposes under Section |
| 16 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
| 17 | | has the meaning ascribed in Section 6z-20.2 of the State |
| 18 | | Finance Act. This exclusion for aviation fuel only applies for |
| 19 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
| 20 | | and 49 U.S.C. 47133 are binding on the municipality.
If |
| 21 | | imposed, the tax shall
only be imposed in .25% increments of |
| 22 | | the gross receipts from such sales made
in the course of |
| 23 | | business. Any tax imposed by a municipality under this Section
|
| 24 | | and all civil penalties that may be assessed as an incident |
| 25 | | thereof shall be
collected and enforced by the State Department |
| 26 | | of Revenue. An ordinance
imposing a tax hereunder or effecting |
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| 1 | | a change in the rate
thereof shall be adopted and a certified |
| 2 | | copy thereof filed with the Department
on or before the first |
| 3 | | day of October, whereupon the Department shall proceed
to |
| 4 | | administer and enforce this Section as of the first day of |
| 5 | | January next
following such adoption and filing. The |
| 6 | | certificate of registration that is
issued by the Department to |
| 7 | | a retailer under the Retailers' Occupation Tax Act
shall permit |
| 8 | | the retailer to engage in a business that is taxable under any
|
| 9 | | ordinance or resolution enacted under this Section without |
| 10 | | registering
separately with the Department under the ordinance |
| 11 | | or resolution or under this
Section. The Department shall have |
| 12 | | full power to administer and enforce this
Section, to collect |
| 13 | | all taxes and penalties due hereunder, to dispose of taxes
and |
| 14 | | penalties so collected in the manner hereinafter provided, and |
| 15 | | to determine
all rights to credit memoranda, arising on account |
| 16 | | of the erroneous payment of
tax or penalty hereunder. In the |
| 17 | | administration of, and compliance with
this Section, the |
| 18 | | Department and persons who are subject to this Section shall
|
| 19 | | have the same rights, remedies, privileges, immunities, |
| 20 | | powers, and duties, and
be subject to the same conditions, |
| 21 | | restrictions, limitations, penalties, and
definitions of |
| 22 | | terms, and employ the same modes of procedure, as are |
| 23 | | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 |
| 24 | | through 2-65 (in respect to all
provisions therein other than |
| 25 | | the State rate of tax), 2c, 3 (except as to the
disposition of |
| 26 | | taxes and penalties collected, and except that the retailer's |
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| 1 | | discount is not allowed for taxes paid on aviation fuel that |
| 2 | | are deposited into the Local Government Aviation Trust Fund), |
| 3 | | 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, |
| 4 | | 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation |
| 5 | | Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act |
| 6 | | as fully as if those provisions were set forth herein.
|
| 7 | | A tax may not be imposed by a municipality under this |
| 8 | | Section unless the
municipality also imposes a tax at the same |
| 9 | | rate under Section 8-11-1.7 of this
Act.
|
| 10 | | Persons subject to any tax imposed under the authority |
| 11 | | granted in this
Section may reimburse themselves for their |
| 12 | | seller's tax liability hereunder by
separately stating the tax |
| 13 | | as an additional charge, which charge may be stated
in |
| 14 | | combination, in a single amount, with State tax which sellers |
| 15 | | are required
to collect under the Use Tax Act, pursuant to such |
| 16 | | bracket schedules as the
Department may prescribe.
|
| 17 | | Whenever the Department determines that a refund should be |
| 18 | | made under this
Section to a claimant, instead of issuing a |
| 19 | | credit memorandum, the Department
shall notify the State |
| 20 | | Comptroller, who shall cause the order to be drawn for
the |
| 21 | | amount specified, and to the person named in the notification |
| 22 | | from the
Department. The refund shall be paid by the State |
| 23 | | Treasurer out of the
Non-Home Rule Municipal Retailers' |
| 24 | | Occupation Tax Fund, which is hereby
created.
|
| 25 | | Except as otherwise provided in this paragraph, the The |
| 26 | | Department shall forthwith pay over to the State Treasurer, ex |
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|
| 1 | | officio,
as trustee, all taxes and penalties collected |
| 2 | | hereunder for deposit into the Non-Home Rule Municipal |
| 3 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
| 4 | | on aviation fuel sold on or after December 1, 2019, shall be |
| 5 | | immediately paid over by the Department to the State Treasurer, |
| 6 | | ex officio, as trustee, for deposit into the Local Government |
| 7 | | Aviation Trust Fund. The Department shall only pay moneys into |
| 8 | | the Local Government Aviation Trust Fund under this Act for so |
| 9 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
| 10 | | 49 U.S.C. 47133 are binding on the municipality. |
| 11 | | As soon as possible after the first day of each month, |
| 12 | | beginning January 1, 2011, upon certification of the Department |
| 13 | | of Revenue, the Comptroller shall order transferred, and the |
| 14 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 15 | | local sales tax increment, as defined in the Innovation |
| 16 | | Development and Economy Act, collected under this Section |
| 17 | | during the second preceding calendar month for sales within a |
| 18 | | STAR bond district. |
| 19 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 20 | | on or before the 25th
day of each calendar month, the |
| 21 | | Department shall prepare and certify to the
Comptroller the |
| 22 | | disbursement of stated sums of money to named municipalities,
|
| 23 | | the municipalities to be those from which retailers have paid |
| 24 | | taxes or
penalties hereunder to the Department during the |
| 25 | | second preceding calendar
month. The amount to be paid to each |
| 26 | | municipality shall be the amount (not
including credit |
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| 1 | | memoranda and not including taxes and penalties collected on |
| 2 | | aviation fuel sold on or after December 1, 2019) collected |
| 3 | | hereunder during the second preceding
calendar month by the |
| 4 | | Department plus an amount the Department determines is
|
| 5 | | necessary to offset any amounts that were erroneously paid to a |
| 6 | | different
taxing body, and not including an amount equal to the |
| 7 | | amount of refunds made
during the second preceding calendar |
| 8 | | month by the Department on behalf of the
municipality, and not |
| 9 | | including any amount that the Department determines is
|
| 10 | | necessary to offset any amounts that were payable to a |
| 11 | | different taxing body
but were erroneously paid to the |
| 12 | | municipality, and not including any amounts that are |
| 13 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 14 | | remainder, which the Department shall transfer into the Tax |
| 15 | | Compliance and Administration Fund. The Department, at the time |
| 16 | | of each monthly disbursement to the municipalities, shall |
| 17 | | prepare and certify to the State Comptroller the amount to be |
| 18 | | transferred into the Tax Compliance and Administration Fund |
| 19 | | under this Section. Within 10 days after receipt
by the |
| 20 | | Comptroller of the disbursement certification to the |
| 21 | | municipalities
and the Tax Compliance and Administration Fund |
| 22 | | provided for in this Section to be given to the Comptroller by |
| 23 | | the Department,
the Comptroller shall cause the orders to be |
| 24 | | drawn for the respective amounts
in accordance with the |
| 25 | | directions contained in the certification.
|
| 26 | | For the purpose of determining the local governmental unit |
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| 1 | | whose tax is
applicable, a retail sale by a producer of coal or |
| 2 | | other mineral mined in
Illinois is a sale at retail at the |
| 3 | | place where the coal or other mineral
mined in Illinois is |
| 4 | | extracted from the earth. This paragraph does not apply
to coal |
| 5 | | or other mineral when it is delivered or shipped by the seller |
| 6 | | to the
purchaser at a point outside Illinois so that the sale |
| 7 | | is exempt under the
federal Constitution as a sale in |
| 8 | | interstate or foreign commerce.
|
| 9 | | Nothing in this Section shall be construed to authorize a |
| 10 | | municipality to
impose a tax upon the privilege of engaging in |
| 11 | | any business which under the
constitution of the United States |
| 12 | | may not be made the subject of taxation by
this State.
|
| 13 | | When certifying the amount of a monthly disbursement to a |
| 14 | | municipality under
this Section, the Department shall increase |
| 15 | | or decrease the amount by an
amount necessary to offset any |
| 16 | | misallocation of previous disbursements. The
offset amount |
| 17 | | shall be the amount erroneously disbursed within the previous 6
|
| 18 | | months from the time a misallocation is discovered.
|
| 19 | | As used in this Section, "municipal" and "municipality" |
| 20 | | means a city,
village, or incorporated town, including an |
| 21 | | incorporated town that has
superseded a civil township.
|
| 22 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
| 23 | | 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. |
| 24 | | 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 25 | | (65 ILCS 5/8-11-1.7)
|
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| 1 | | Sec. 8-11-1.7. Non-home rule municipal service occupation |
| 2 | | tax;
municipalities between 20,000 and 25,000. The corporate |
| 3 | | authorities of a
non-home rule municipality
with a population |
| 4 | | of more than 20,000 but less than 25,000 as determined by the
|
| 5 | | last preceding decennial census that has, prior to January 1, |
| 6 | | 1987, established
a Redevelopment Project Area that has been |
| 7 | | certified as a State Sales Tax
Boundary and has issued bonds or |
| 8 | | otherwise incurred indebtedness to pay for
costs in excess of |
| 9 | | $5,000,000, which is secured in part by a tax increment
|
| 10 | | allocation fund, in accordance with the provisions of Division |
| 11 | | 11-74.4 of this
Code may, by passage of an ordinance, impose a |
| 12 | | tax upon all persons engaged in
the municipality in the |
| 13 | | business of making sales of service. If imposed, the
tax shall |
| 14 | | only be imposed in .25% increments of the selling price of all
|
| 15 | | tangible personal property transferred by such servicemen |
| 16 | | either in the form of
tangible personal property or in the form |
| 17 | | of real estate as an incident to a
sale of service.
This tax |
| 18 | | may not be imposed on tangible personal property taxed at the |
| 19 | | 1% rate under the Service Occupation Tax Act. Beginning |
| 20 | | December 1, 2019, this tax is not imposed on sales of aviation |
| 21 | | fuel unless the tax revenue is expended for airport-related |
| 22 | | purposes. If a municipality does not have an airport-related |
| 23 | | purpose to which it dedicates aviation fuel tax revenue, then |
| 24 | | aviation fuel is excluded from the tax. Each municipality must |
| 25 | | comply with the certification requirements for airport-related |
| 26 | | purposes under Section 8-11-22. For purposes of this Act, |
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| 1 | | "airport-related purposes" has the meaning ascribed in Section |
| 2 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 3 | | fuel only applies for so long as the revenue use requirements |
| 4 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 5 | | municipality.
The tax imposed by a municipality under this |
| 6 | | Section and all
civil penalties that may be assessed as an |
| 7 | | incident thereof shall be collected
and enforced by the State |
| 8 | | Department of Revenue. An ordinance
imposing a tax hereunder or |
| 9 | | effecting a change in the rate
thereof shall be adopted and a |
| 10 | | certified copy thereof filed with the Department
on or before |
| 11 | | the first day of October, whereupon the Department shall |
| 12 | | proceed
to administer and enforce this Section as of the first |
| 13 | | day of January next
following such adoption and filing. The |
| 14 | | certificate of
registration that is issued by the Department to |
| 15 | | a retailer
under the Retailers' Occupation Tax Act or under the |
| 16 | | Service Occupation Tax Act
shall permit the registrant to |
| 17 | | engage in a business that is taxable under any
ordinance or |
| 18 | | resolution enacted under this Section without registering
|
| 19 | | separately with the Department under the ordinance or |
| 20 | | resolution or under this
Section. The Department shall have |
| 21 | | full power to administer and enforce this
Section, to collect |
| 22 | | all taxes and penalties due hereunder, to dispose of taxes
and |
| 23 | | penalties so collected in a manner hereinafter provided, and to |
| 24 | | determine
all rights to credit memoranda arising on account of |
| 25 | | the erroneous payment of
tax or penalty hereunder. In the |
| 26 | | administration of and compliance with this
Section, the |
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| 1 | | Department and persons who are subject to this Section shall |
| 2 | | have
the same rights, remedies, privileges, immunities, |
| 3 | | powers, and duties, and be
subject to the same conditions, |
| 4 | | restrictions, limitations, penalties and
definitions of terms, |
| 5 | | and employ the same modes of procedure, as are prescribed
in |
| 6 | | Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all |
| 7 | | provisions therein
other than the State rate of tax), 4 (except |
| 8 | | that the reference to the State
shall be to the taxing |
| 9 | | municipality), 5, 7, 8 (except that the jurisdiction to
which |
| 10 | | the tax shall be a debt to the extent indicated in that Section |
| 11 | | 8 shall
be the taxing municipality), 9 (except as to the |
| 12 | | disposition of taxes and
penalties collected, and except that |
| 13 | | the returned merchandise credit for this
municipal tax may not |
| 14 | | be taken against any State tax, and except that the retailer's |
| 15 | | discount is not allowed for taxes paid on aviation fuel that |
| 16 | | are deposited into the Local Government Aviation Trust Fund), |
| 17 | | 10, 11, 12, (except the
reference therein to Section 2b of the |
| 18 | | Retailers' Occupation Tax Act), 13
(except that any reference |
| 19 | | to the State shall mean the taxing municipality),
the first |
| 20 | | paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service
|
| 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.
|
| 24 | | A tax may not be imposed by a municipality under this |
| 25 | | Section unless the
municipality also imposes a tax at the same |
| 26 | | rate under Section 8-11-1.6 of this
Act.
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| 1 | | Person subject to any tax imposed under the authority |
| 2 | | granted in this Section
may reimburse themselves for their |
| 3 | | servicemen's tax liability hereunder by
separately stating the |
| 4 | | tax as an additional charge, which charge may be stated
in |
| 5 | | combination, in a single amount, with State tax that servicemen |
| 6 | | are
authorized to collect under the Service Use Tax Act, under |
| 7 | | such bracket
schedules as the Department may prescribe.
|
| 8 | | Whenever the Department determines that a refund should be |
| 9 | | made under this
Section to a claimant instead of issuing credit |
| 10 | | memorandum, the Department
shall notify the State Comptroller, |
| 11 | | who shall cause the order to be drawn for
the amount specified, |
| 12 | | and to the person named, in such notification from the
|
| 13 | | Department. The refund shall be paid by the State Treasurer out |
| 14 | | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
|
| 15 | | Except as otherwise provided in this paragraph, the The |
| 16 | | Department shall forthwith pay over to the State Treasurer, ex |
| 17 | | officio,
as trustee, all taxes and penalties collected |
| 18 | | hereunder for deposit into the Non-Home Rule Municipal |
| 19 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
| 20 | | on aviation fuel sold on or after December 1, 2019, shall be |
| 21 | | immediately paid over by the Department to the State Treasurer, |
| 22 | | ex officio, as trustee, for deposit into the Local Government |
| 23 | | Aviation Trust Fund. The Department shall only pay moneys into |
| 24 | | the Local Government Aviation Trust Fund under this Act for so |
| 25 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
| 26 | | 49 U.S.C. 47133 are binding on the Municipality. |
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| 1 | | As soon as possible after the first day of each month, |
| 2 | | beginning January 1, 2011, upon certification of the Department |
| 3 | | of Revenue, the Comptroller shall order transferred, and the |
| 4 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 5 | | local sales tax increment, as defined in the Innovation |
| 6 | | Development and Economy Act, collected under this Section |
| 7 | | during the second preceding calendar month for sales within a |
| 8 | | STAR bond district. |
| 9 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 10 | | on or before the 25th
day of each calendar month, the |
| 11 | | Department shall prepare and certify to the
Comptroller the |
| 12 | | disbursement of stated sums of money to named municipalities,
|
| 13 | | the municipalities to be those from which suppliers and |
| 14 | | servicemen have paid
taxes or penalties hereunder to the |
| 15 | | Department during the second preceding
calendar month. The |
| 16 | | amount to be paid to each municipality shall be the amount
(not |
| 17 | | including credit memoranda and not including taxes and |
| 18 | | penalties collected on aviation fuel sold on or after December |
| 19 | | 1, 2019) collected hereunder during the second
preceding |
| 20 | | calendar month by the Department, and not including an amount |
| 21 | | equal
to the amount of refunds made during the second preceding |
| 22 | | calendar month by the
Department on behalf of such |
| 23 | | municipality, and not including any amounts that are |
| 24 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 25 | | remainder, which the Department shall transfer into the Tax |
| 26 | | Compliance and Administration Fund. The Department, at the time |
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| 1 | | of each monthly disbursement to the municipalities, shall |
| 2 | | prepare and certify to the State Comptroller the amount to be |
| 3 | | transferred into the Tax Compliance and Administration Fund |
| 4 | | under this Section. Within 10 days after receipt by the
|
| 5 | | Comptroller of the disbursement certification to the |
| 6 | | municipalities, the Tax Compliance and Administration Fund, |
| 7 | | and the
General Revenue Fund, provided for in this Section to |
| 8 | | be given to the
Comptroller by the Department, the Comptroller |
| 9 | | shall cause the orders to be
drawn for the respective amounts |
| 10 | | in accordance with the directions contained in
the |
| 11 | | certification.
|
| 12 | | When certifying the amount of a monthly disbursement to a |
| 13 | | municipality
under this Section, the Department shall increase |
| 14 | | or decrease the amount by an
amount necessary to offset any |
| 15 | | misallocation of previous disbursements. The
offset amount |
| 16 | | shall be the amount erroneously disbursed within the previous 6
|
| 17 | | months from the time a misallocation is discovered.
|
| 18 | | Nothing in this Section shall be construed to authorize a |
| 19 | | municipality to
impose a tax upon the privilege of engaging in |
| 20 | | any business which under the
constitution of the United States |
| 21 | | may not be made the subject of taxation by
this State.
|
| 22 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 23 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 24 | | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
|
| 25 | | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax |
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| 1 | | Act. The
corporate authorities of a home rule municipality may
|
| 2 | | impose a tax upon all persons engaged, in such municipality, in |
| 3 | | the
business of making sales of service at the same rate of tax |
| 4 | | imposed
pursuant to Section 8-11-1, of the selling price of all |
| 5 | | tangible personal
property transferred by such servicemen |
| 6 | | either in the form of tangible
personal property or in the form |
| 7 | | of real estate as an incident to a sale of
service. If imposed, |
| 8 | | such tax shall only be imposed in 1/4% increments. On
and after |
| 9 | | September 1, 1991, this additional tax may not be imposed on |
| 10 | | tangible personal property taxed at the 1% rate under the |
| 11 | | Retailers' Occupation Tax Act. Beginning December 1, 2019, this |
| 12 | | tax may not be imposed on sales of aviation fuel unless the tax |
| 13 | | revenue is expended for airport-related purposes. If a |
| 14 | | municipality does not have an airport-related purpose to which |
| 15 | | it dedicates aviation fuel tax revenue, then aviation fuel |
| 16 | | shall be excluded from tax. Each municipality must comply with |
| 17 | | the certification requirements for airport-related purposes |
| 18 | | under Section 8-11-22. For purposes of this Act, |
| 19 | | "airport-related purposes" has the meaning ascribed in Section |
| 20 | | 6z-20.2 of the State Finance Act. This exception for aviation |
| 21 | | fuel only applies for so long as the revenue use requirements |
| 22 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 23 | | State. The changes made to this Section by this amendatory Act |
| 24 | | of the 101st General Assembly are a denial and limitation of |
| 25 | | home rule powers and functions under subsection (g) of Section |
| 26 | | 6 of Article VII of the Illinois Constitution.
The tax imposed |
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| 1 | | by a home rule municipality
pursuant to this Section and all |
| 2 | | civil penalties that may be assessed as
an incident thereof |
| 3 | | shall be collected and enforced by the State
Department of |
| 4 | | Revenue. The certificate of registration which is issued
by the |
| 5 | | Department to a retailer under the Retailers' Occupation Tax
|
| 6 | | Act or under the Service Occupation Tax Act shall permit
such |
| 7 | | registrant to engage in a business which is taxable under any
|
| 8 | | ordinance or resolution enacted pursuant to this Section |
| 9 | | without
registering separately with the Department under such |
| 10 | | ordinance or
resolution or under this Section. The Department |
| 11 | | shall have full power
to administer and enforce this Section; |
| 12 | | to collect all taxes and
penalties due hereunder; to dispose of |
| 13 | | taxes and penalties so collected
in the manner hereinafter |
| 14 | | provided, and to determine all rights to
credit memoranda |
| 15 | | arising on account of the erroneous payment of tax or
penalty |
| 16 | | hereunder. In the administration of, and compliance with, this
|
| 17 | | Section the Department and persons who are subject to this |
| 18 | | Section
shall have the same rights, remedies, privileges, |
| 19 | | immunities, powers and
duties, and be subject to the same |
| 20 | | conditions, restrictions,
limitations, penalties and |
| 21 | | definitions of terms, and employ the same
modes of procedure, |
| 22 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in |
| 23 | | respect to all provisions therein other than the State rate of
|
| 24 | | tax), 4 (except that the reference to the State shall be to the |
| 25 | | taxing
municipality), 5, 7, 8 (except that the jurisdiction to |
| 26 | | which the tax shall
be a debt to the extent indicated in that |
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| 1 | | Section 8 shall be the taxing
municipality), 9 (except as to |
| 2 | | the disposition of taxes and penalties
collected, and except |
| 3 | | that the returned merchandise credit for this
municipal tax may |
| 4 | | not be taken against any State tax), 10, 11, 12
(except the |
| 5 | | reference therein to Section 2b of the Retailers' Occupation
|
| 6 | | Tax Act), 13 (except that any reference to the State shall mean |
| 7 | | the
taxing municipality), the first paragraph of Section 15, |
| 8 | | 16, 17
(except that credit memoranda issued hereunder may not |
| 9 | | be used to
discharge any State tax liability), 18, 19 and 20 of |
| 10 | | the Service
Occupation Tax Act and Section 3-7 of the Uniform |
| 11 | | Penalty and Interest Act,
as fully as if those provisions were |
| 12 | | set forth herein.
|
| 13 | | No tax may be imposed by a home rule municipality pursuant |
| 14 | | to this
Section unless such municipality also imposes a tax at |
| 15 | | the same rate
pursuant to Section 8-11-1 of this Act.
|
| 16 | | Persons subject to any tax imposed pursuant to the |
| 17 | | authority granted
in this Section may reimburse themselves for |
| 18 | | their serviceman's tax
liability hereunder by separately |
| 19 | | stating such tax as an additional
charge, which charge may be |
| 20 | | stated in combination, in a single amount,
with State tax which |
| 21 | | servicemen are authorized to collect under the
Service Use Tax |
| 22 | | Act, pursuant to such bracket schedules as the
Department may |
| 23 | | prescribe.
|
| 24 | | Whenever the Department determines that a refund should be |
| 25 | | made under
this Section to a claimant instead of issuing credit |
| 26 | | memorandum, the
Department shall notify the State Comptroller, |
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| 1 | | who shall cause the
order to be drawn for the amount specified, |
| 2 | | and to the person named,
in such notification from the |
| 3 | | Department. Such refund shall be paid by
the State Treasurer |
| 4 | | out of the home rule municipal retailers' occupation
tax fund.
|
| 5 | | Except as otherwise provided in this paragraph, the The |
| 6 | | Department shall forthwith pay over to the State Treasurer, ex |
| 7 | | officio
ex-officio, as trustee, all taxes and penalties |
| 8 | | collected hereunder for deposit into the Home Rule Municipal |
| 9 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
| 10 | | on aviation fuel sold on or after December 1, 2019, shall be |
| 11 | | immediately paid over by the Department to the State Treasurer, |
| 12 | | ex officio, as trustee, for deposit into the Local Government |
| 13 | | Aviation Trust Fund. The Department shall only pay moneys into |
| 14 | | the State Aviation Program Fund under this Act for so long as |
| 15 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 16 | | U.S.C. 47133 are binding on the municipality. |
| 17 | | As soon as possible after the first day of each month, |
| 18 | | beginning January 1, 2011, upon certification of the Department |
| 19 | | of Revenue, the Comptroller shall order transferred, and the |
| 20 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 21 | | local sales tax increment, as defined in the Innovation |
| 22 | | Development and Economy Act, collected under this Section |
| 23 | | during the second preceding calendar month for sales within a |
| 24 | | STAR bond district. |
| 25 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 26 | | on
or before the 25th day of each calendar month, the |
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| 1 | | Department shall
prepare and certify to the Comptroller the |
| 2 | | disbursement of stated sums
of money to named municipalities, |
| 3 | | the municipalities to be those from
which suppliers and |
| 4 | | servicemen have paid taxes or penalties hereunder to
the |
| 5 | | Department during the second preceding calendar month. The |
| 6 | | amount
to be paid to each municipality shall be the amount (not |
| 7 | | including credit
memoranda and not including taxes and |
| 8 | | penalties collected on aviation fuel sold on or after December |
| 9 | | 1, 2019) collected hereunder during the second preceding |
| 10 | | calendar
month by the Department, and not including an amount |
| 11 | | equal to the amount
of refunds made during the second preceding |
| 12 | | calendar month by the
Department on behalf of such |
| 13 | | municipality, and not including any amounts that are |
| 14 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 15 | | remainder, which the Department shall transfer into the Tax |
| 16 | | Compliance and Administration Fund. The Department, at the time |
| 17 | | of each monthly disbursement to the municipalities, shall |
| 18 | | prepare and certify to the State Comptroller the amount to be |
| 19 | | transferred into the Tax Compliance and Administration Fund |
| 20 | | under this Section. Within 10 days after receipt, by
the |
| 21 | | Comptroller, of the disbursement certification to the |
| 22 | | municipalities and the Tax Compliance and Administration Fund
|
| 23 | | provided for in this Section to be given to the Comptroller by |
| 24 | | the
Department, the Comptroller shall cause the orders to be |
| 25 | | drawn for the
respective amounts in accordance with the |
| 26 | | directions contained in such
certification.
|
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| 1 | | In addition to the disbursement required by the preceding |
| 2 | | paragraph and
in order to mitigate delays caused by |
| 3 | | distribution procedures, an
allocation shall, if requested, be |
| 4 | | made within 10 days after January 14, 1991,
and in November of |
| 5 | | 1991 and each year thereafter, to each municipality that
|
| 6 | | received more than $500,000 during the preceding fiscal year, |
| 7 | | (July 1 through
June 30) whether collected by the municipality |
| 8 | | or disbursed by the Department
as required by this Section. |
| 9 | | Within 10 days after January 14, 1991,
participating |
| 10 | | municipalities shall notify the Department in writing of their
|
| 11 | | intent to participate. In addition, for the initial |
| 12 | | distribution,
participating municipalities shall certify to |
| 13 | | the Department the amounts
collected by the municipality for |
| 14 | | each month under its home rule occupation and
service |
| 15 | | occupation tax during the period July 1, 1989 through June 30, |
| 16 | | 1990.
The allocation within 10 days after January 14, 1991,
|
| 17 | | shall be in an amount equal to the monthly average of these |
| 18 | | amounts,
excluding the 2 months of highest receipts. Monthly |
| 19 | | average for the period
of July 1, 1990 through June 30, 1991 |
| 20 | | will be determined as follows: the
amounts collected by the |
| 21 | | municipality under its home rule occupation and
service |
| 22 | | occupation tax during the period of July 1, 1990 through |
| 23 | | September 30,
1990, plus amounts collected by the Department |
| 24 | | and paid to such
municipality through June 30, 1991, excluding |
| 25 | | the 2 months of highest
receipts. The monthly average for each |
| 26 | | subsequent period of July 1 through
June 30 shall be an amount |
|
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| 1 | | equal to the monthly distribution made to each
such |
| 2 | | municipality under the preceding paragraph during this period,
|
| 3 | | excluding the 2 months of highest receipts. The distribution |
| 4 | | made in
November 1991 and each year thereafter under this |
| 5 | | paragraph and the
preceding paragraph shall be reduced by the |
| 6 | | amount allocated and disbursed
under this paragraph in the |
| 7 | | preceding period of July 1 through June 30.
The Department |
| 8 | | shall prepare and certify to the Comptroller for
disbursement |
| 9 | | the allocations made in accordance with this paragraph.
|
| 10 | | Nothing in this Section shall be construed to authorize a
|
| 11 | | municipality to impose a tax upon the privilege of engaging in |
| 12 | | any
business which under the constitution of the United States |
| 13 | | may not be
made the subject of taxation by this State.
|
| 14 | | An ordinance or resolution imposing or discontinuing a tax |
| 15 | | hereunder or
effecting a change in the rate thereof shall be |
| 16 | | adopted and a certified
copy thereof filed with the Department |
| 17 | | on or before the first day of June,
whereupon the Department |
| 18 | | shall proceed to administer and enforce this
Section as of the |
| 19 | | first day of September next following such adoption and
filing. |
| 20 | | Beginning January 1, 1992, an ordinance or resolution imposing |
| 21 | | or
discontinuing the tax hereunder or effecting a change in the |
| 22 | | rate thereof
shall be adopted and a certified copy thereof |
| 23 | | filed with the Department on
or before the first day of July, |
| 24 | | whereupon the Department shall proceed to
administer and |
| 25 | | enforce this Section as of the first day of October next
|
| 26 | | following such adoption and filing. Beginning January 1, 1993, |
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| 1 | | an ordinance
or resolution imposing or discontinuing the tax |
| 2 | | hereunder or effecting a
change in the rate thereof shall be |
| 3 | | adopted and a certified copy thereof
filed with the Department |
| 4 | | on or before the first day of October, whereupon
the Department |
| 5 | | shall proceed to administer and enforce this Section as of
the |
| 6 | | first day of January next following such adoption and filing.
|
| 7 | | However, a municipality located in a county with a population |
| 8 | | in excess of
3,000,000 that elected to become a home rule unit |
| 9 | | at the general primary
election in 1994 may adopt an ordinance |
| 10 | | or resolution imposing the tax under
this Section and file a |
| 11 | | certified copy of the ordinance or resolution with the
|
| 12 | | Department on or before July 1, 1994. The Department shall then |
| 13 | | proceed to
administer and enforce this Section as of October 1, |
| 14 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
| 15 | | imposing or
discontinuing the tax hereunder or effecting a |
| 16 | | change in the rate thereof shall
either (i) be adopted and a |
| 17 | | certified copy thereof filed with the Department on
or
before |
| 18 | | the first day of April, whereupon the Department shall proceed |
| 19 | | to
administer and enforce this Section as of the first day of |
| 20 | | July next following
the adoption and filing; or (ii) be adopted |
| 21 | | and a certified copy thereof filed
with the Department on or |
| 22 | | before the first day of October, whereupon the
Department shall |
| 23 | | proceed to administer and enforce this Section as of the first
|
| 24 | | day of January next following the adoption and filing.
|
| 25 | | Any unobligated balance remaining in the Municipal |
| 26 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
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| 1 | | was abolished by Public Act
85-1135, and all receipts of |
| 2 | | municipal tax as a result of audits of
liability periods prior |
| 3 | | to January 1, 1990, shall be paid into the Local
Government Tax |
| 4 | | Fund, for distribution as provided by this Section prior to
the |
| 5 | | enactment of Public Act 85-1135. All receipts of municipal tax |
| 6 | | as a
result of an assessment not arising from an audit, for |
| 7 | | liability periods
prior to January 1, 1990, shall be paid into |
| 8 | | the Local Government Tax Fund
for distribution before July 1, |
| 9 | | 1990, as provided by this Section prior to
the enactment of |
| 10 | | Public Act 85-1135, and on and after July 1, 1990, all
such |
| 11 | | receipts shall be distributed as provided in Section 6z-18 of |
| 12 | | the
State Finance Act.
|
| 13 | | As used in this Section, "municipal" and "municipality" |
| 14 | | means a city,
village or incorporated town, including an |
| 15 | | incorporated town which has
superseded a civil township.
|
| 16 | | This Section shall be known and may be cited as the Home |
| 17 | | Rule Municipal
Service Occupation Tax Act.
|
| 18 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| 19 | | 100-1171, eff. 1-4-19; revised 1-9-19.)
|
| 20 | | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
|
| 21 | | Sec. 8-11-6a. Home rule municipalities; preemption of |
| 22 | | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, |
| 23 | | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September |
| 24 | | 1, 1990, no home rule municipality has the
authority to impose, |
| 25 | | pursuant to its home rule authority, a retailer's
occupation |
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| 1 | | tax, service occupation tax, use tax, sales tax or other
tax on |
| 2 | | the use, sale or purchase of tangible personal property
based |
| 3 | | on the gross receipts from such sales or the selling or |
| 4 | | purchase
price of said tangible personal property. |
| 5 | | Notwithstanding the foregoing,
this Section does not preempt |
| 6 | | any home rule imposed tax such as the
following: (1) a tax on |
| 7 | | alcoholic beverages, whether based on gross receipts,
volume |
| 8 | | sold or any other measurement; (2) a tax based on the number of |
| 9 | | units
of cigarettes or tobacco products (provided, however, |
| 10 | | that a home rule
municipality that has not imposed a tax based |
| 11 | | on the number of units of
cigarettes or tobacco products before |
| 12 | | July 1, 1993, shall not impose such a tax
after that date); (3) |
| 13 | | a tax, however measured, based on
the use of a hotel or motel |
| 14 | | room or similar facility; (4) a tax, however
measured, on the |
| 15 | | sale or transfer of real property; (5) a tax, however
measured, |
| 16 | | on lease receipts; (6) a tax on food prepared for immediate
|
| 17 | | consumption and on alcoholic beverages sold by a business which |
| 18 | | provides
for on premise consumption of said food or alcoholic |
| 19 | | beverages; or (7)
other taxes not based on the selling or |
| 20 | | purchase price or gross receipts
from the use, sale or purchase |
| 21 | | of tangible personal property. This Section does not preempt a |
| 22 | | home rule municipality with a population of more than 2,000,000 |
| 23 | | from imposing a tax, however measured, on the use, for |
| 24 | | consideration, of a parking lot, garage, or other parking |
| 25 | | facility. This Section
is not intended to affect any existing |
| 26 | | tax on food and beverages prepared
for immediate consumption on |
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| 1 | | the premises where the sale occurs, or any
existing tax on |
| 2 | | alcoholic beverages, or any existing tax imposed on the
charge |
| 3 | | for renting a hotel or motel room, which was in effect January |
| 4 | | 15,
1988, or any extension of the effective date of such an |
| 5 | | existing tax by
ordinance of the municipality imposing the tax, |
| 6 | | which extension is hereby
authorized, in any non-home rule |
| 7 | | municipality in which the imposition of
such a tax has been |
| 8 | | upheld by judicial determination, nor is this Section
intended |
| 9 | | to preempt the authority granted by Public Act 85-1006. On and |
| 10 | | after December 1, 2019, no home rule municipality has the |
| 11 | | authority to impose, pursuant to its home rule authority, a |
| 12 | | tax, however measured, on sales of aviation fuel, as defined in |
| 13 | | Section 3 of the Retailers' Occupation Tax Act, unless the tax |
| 14 | | is not subject to the revenue use requirements of 49 U.S.C. |
| 15 | | 47017(b) and 49 U.S.C. 47133, or unless the tax revenue is |
| 16 | | expended for airport-related purposes. For purposes of this |
| 17 | | Section, "airport-related purposes" has the meaning ascribed |
| 18 | | in Section 6z-20.2 of the State Finance Act. Aviation fuel |
| 19 | | shall be excluded from tax only if, and for so long as, the |
| 20 | | revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. |
| 21 | | 47133 are binding on the municipality. This
Section is a |
| 22 | | limitation, pursuant to subsection (g) of Section 6 of Article
|
| 23 | | VII of the Illinois Constitution, on the power of home rule |
| 24 | | units to tax. The changes made to this Section by this |
| 25 | | amendatory Act of the 101st General Assembly are a denial and |
| 26 | | limitation of home rule powers and functions under subsection |
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| 1 | | (g) of Section 6 of Article VII of the Illinois Constitution.
|
| 2 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
|
| 3 | | (65 ILCS 5/8-11-22 new) |
| 4 | | Sec. 8-11-22. Certification for airport-related purposes. |
| 5 | | On or before September 1, 2019, and on or before each April 1 |
| 6 | | and October 1 thereafter, each municipality (and District in |
| 7 | | the case of business district operating within a municipality) |
| 8 | | must certify to the Department of Transportation, in the form |
| 9 | | and manner required by the Department, whether the municipality |
| 10 | | has an airport-related purpose, which would allow any |
| 11 | | Retailers' Occupation Tax and Service Occupation Tax imposed by |
| 12 | | the municipality to include tax on aviation fuel. On or before |
| 13 | | October 1, 2019, and on or before each May 1 and November 1 |
| 14 | | thereafter, the Department of Transportation shall provide to |
| 15 | | the Department of Revenue, a list of units of local government |
| 16 | | which have certified to the Department of Transportation that |
| 17 | | they have airport-related purposes, which would allow any |
| 18 | | Retailers' Occupation Tax and Service Occupation Tax imposed by |
| 19 | | the unit of local government to include tax on aviation fuel. |
| 20 | | All disputes regarding whether or not a unit of local |
| 21 | | government has an airport-related purpose shall be resolved by |
| 22 | | the Department of Transportation.
|
| 23 | | (65 ILCS 5/11-74.3-6) |
| 24 | | Sec. 11-74.3-6. Business district revenue and obligations; |
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| 1 | | business district tax allocation fund. |
| 2 | | (a) If the corporate authorities of a municipality have |
| 3 | | approved a business district plan, have designated a business |
| 4 | | district, and have elected to impose a tax by ordinance |
| 5 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, then |
| 6 | | each year after the date of the approval of the ordinance but |
| 7 | | terminating upon the date all business district project costs |
| 8 | | and all obligations paying or reimbursing business district |
| 9 | | project costs, if any, have been paid, but in no event later |
| 10 | | than the dissolution date, all amounts generated by the |
| 11 | | retailers' occupation tax and service occupation tax shall be |
| 12 | | collected and the tax shall be enforced by the Department of |
| 13 | | Revenue in the same manner as all retailers' occupation taxes |
| 14 | | and service occupation taxes imposed in the municipality |
| 15 | | imposing the tax and all amounts generated by the hotel |
| 16 | | operators' occupation tax shall be collected and the tax shall |
| 17 | | be enforced by the municipality in the same manner as all hotel |
| 18 | | operators' occupation taxes imposed in the municipality |
| 19 | | imposing the tax. The corporate authorities of the municipality |
| 20 | | shall deposit the proceeds of the taxes imposed under |
| 21 | | subsections (10) and (11) of Section 11-74.3-3 into a special |
| 22 | | fund of the municipality called the "[Name of] Business |
| 23 | | District Tax Allocation Fund" for the purpose of paying or |
| 24 | | reimbursing business district project costs and obligations |
| 25 | | incurred in the payment of those costs. |
| 26 | | (b) The corporate authorities of a municipality that has |
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| 1 | | designated a business district under this Law may, by |
| 2 | | ordinance, impose a Business District Retailers' Occupation |
| 3 | | Tax upon all persons engaged in the business of selling |
| 4 | | tangible personal property, other than an item of tangible |
| 5 | | personal property titled or registered with an agency of this |
| 6 | | State's government, at retail in the business district at a |
| 7 | | rate not to exceed 1% of the gross receipts from the sales made |
| 8 | | in the course of such business, to be imposed only in 0.25% |
| 9 | | increments. The tax may not be imposed on tangible personal |
| 10 | | property taxed at the rate of 1% under the Retailers' |
| 11 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
| 12 | | imposed on sales of aviation fuel unless the tax revenue is |
| 13 | | expended for airport-related purposes. If the District does not |
| 14 | | have an airport-related purpose to which it dedicates aviation |
| 15 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
| 16 | | Each municipality must comply with the certification |
| 17 | | requirements for airport-related purposes under Section |
| 18 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
| 19 | | has the meaning ascribed in Section 6z-20.2 of the State |
| 20 | | Finance Act. This exclusion for aviation fuel only applies for |
| 21 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
| 22 | | and 49 U.S.C. 47133 are binding on the District. |
| 23 | | The tax imposed under this subsection and all civil |
| 24 | | penalties that may be assessed as an incident thereof shall be |
| 25 | | collected and enforced by the Department of Revenue. The |
| 26 | | certificate of registration that is issued by the Department to |
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| 1 | | a retailer under the Retailers' Occupation Tax Act shall permit |
| 2 | | the retailer to engage in a business that is taxable under any |
| 3 | | ordinance or resolution enacted pursuant to this subsection |
| 4 | | without registering separately with the Department under such |
| 5 | | ordinance or resolution or under this subsection. The |
| 6 | | Department of Revenue shall have full power to administer and |
| 7 | | enforce this subsection; to collect all taxes and penalties due |
| 8 | | under this subsection 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 under this |
| 11 | | subsection. In the administration of, and compliance with, this |
| 12 | | subsection, the Department and persons who are subject to this |
| 13 | | subsection shall have the same rights, remedies, privileges, |
| 14 | | immunities, powers and duties, and be subject to the same |
| 15 | | conditions, restrictions, limitations, penalties, exclusions, |
| 16 | | exemptions, and definitions of terms and employ the same modes |
| 17 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
| 18 | | through 2-65 (in respect to all provisions therein other than |
| 19 | | the State rate of tax), 2c through 2h, 3 (except as to the |
| 20 | | disposition of taxes and penalties collected, and except that |
| 21 | | the retailer's discount is not allowed for taxes paid on |
| 22 | | aviation fuel that are deposited into the Local Government |
| 23 | | Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, |
| 24 | | 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the |
| 25 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
| 26 | | Penalty and Interest Act, as fully as if those provisions were |
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| 1 | | set forth herein. |
| 2 | | Persons subject to any tax imposed under this subsection |
| 3 | | may reimburse themselves for their seller's tax liability under |
| 4 | | this subsection by separately stating the tax as an additional |
| 5 | | charge, which charge may be stated in combination, in a single |
| 6 | | amount, with State taxes that sellers are required to collect |
| 7 | | under the Use Tax Act, in accordance with such bracket |
| 8 | | schedules as the Department may prescribe. |
| 9 | | Whenever the Department determines that a refund should be |
| 10 | | made under this subsection to a claimant instead of issuing a |
| 11 | | credit memorandum, the Department shall notify the State |
| 12 | | Comptroller, who shall cause the order to be drawn for the |
| 13 | | amount specified and to the person named in the notification |
| 14 | | from the Department. The refund shall be paid by the State |
| 15 | | Treasurer out of the business district retailers' occupation |
| 16 | | tax fund. |
| 17 | | Except as otherwise provided in this paragraph, the The |
| 18 | | Department shall immediately pay over to the State Treasurer, |
| 19 | | ex officio, as trustee, all taxes, penalties, and interest |
| 20 | | collected under this subsection for deposit into the business |
| 21 | | district retailers' occupation tax fund. Taxes and penalties |
| 22 | | collected on aviation fuel sold on or after December 1, 2019, |
| 23 | | shall be immediately paid over by the Department to the State |
| 24 | | Treasurer, ex officio, as trustee, for deposit into the Local |
| 25 | | Government Aviation Trust Fund. The Department shall only pay |
| 26 | | moneys into the Local Government Aviation Trust Fund under this |
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| 1 | | Act for so long as the revenue use requirements of 49 U.S.C. |
| 2 | | 47107(b) and 49 U.S.C. 47133 are binding on the District. |
| 3 | | As soon as possible after the first day of each month, |
| 4 | | beginning January 1, 2011, upon certification of the Department |
| 5 | | of Revenue, the Comptroller shall order transferred, and the |
| 6 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 7 | | local sales tax increment, as defined in the Innovation |
| 8 | | Development and Economy Act, collected under this subsection |
| 9 | | during the second preceding calendar month for sales within a |
| 10 | | STAR bond district. |
| 11 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 12 | | on or before the 25th day of each calendar month, the |
| 13 | | Department shall prepare and certify to the Comptroller the |
| 14 | | disbursement of stated sums of money to named municipalities |
| 15 | | from the business district retailers' occupation tax fund, the |
| 16 | | municipalities to be those from which retailers have paid taxes |
| 17 | | or penalties under this subsection to the Department during the |
| 18 | | second preceding calendar month. The amount to be paid to each |
| 19 | | municipality shall be the amount (not including credit |
| 20 | | memoranda and not including taxes and penalties collected on |
| 21 | | aviation fuel sold on or after December 1, 2019) collected |
| 22 | | under this subsection during the second preceding calendar |
| 23 | | month by the Department plus an amount the Department |
| 24 | | determines is necessary to offset any amounts that were |
| 25 | | erroneously paid to a different taxing body, and not including |
| 26 | | an amount equal to the amount of refunds made during the second |
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| 1 | | preceding calendar month by the Department, less 2% of that |
| 2 | | amount (except the amount collected on aviation fuel sold on or |
| 3 | | after December 1, 2019), which shall be deposited into the Tax |
| 4 | | Compliance and Administration Fund and shall be used by the |
| 5 | | Department, subject to appropriation, to cover the costs of the |
| 6 | | Department in administering and enforcing the provisions of |
| 7 | | this subsection, on behalf of such municipality, and not |
| 8 | | including any amount that the Department determines is |
| 9 | | necessary to offset any amounts that were payable to a |
| 10 | | different taxing body but were erroneously paid to the |
| 11 | | municipality, and not including any amounts that are |
| 12 | | transferred to the STAR Bonds Revenue Fund. Within 10 days |
| 13 | | after receipt by the Comptroller of the disbursement |
| 14 | | certification to the municipalities provided for in this |
| 15 | | subsection to be given to the Comptroller by the Department, |
| 16 | | the Comptroller shall cause the orders to be drawn for the |
| 17 | | respective amounts in accordance with the directions contained |
| 18 | | in the certification. The proceeds of the tax paid to |
| 19 | | municipalities under this subsection shall be deposited into |
| 20 | | the Business District Tax Allocation Fund by the municipality.
|
| 21 | | An ordinance imposing or discontinuing the tax under this |
| 22 | | subsection or effecting a change in the rate thereof shall |
| 23 | | either (i) be adopted and a certified copy thereof filed with |
| 24 | | the Department on or before the first day of April, whereupon |
| 25 | | the Department, if all other requirements of this subsection |
| 26 | | are met, shall proceed to administer and enforce this |
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| 1 | | subsection as of the first day of July next following the |
| 2 | | adoption and filing; or (ii) be adopted and a certified copy |
| 3 | | thereof filed with the Department on or before the first day of |
| 4 | | October, whereupon, if all other requirements of this |
| 5 | | subsection are met, the Department shall proceed to administer |
| 6 | | and enforce this subsection as of the first day of January next |
| 7 | | following the adoption and filing. |
| 8 | | The Department of Revenue shall not administer or enforce |
| 9 | | an ordinance imposing, discontinuing, or changing the rate of |
| 10 | | the tax under this subsection, until the municipality also |
| 11 | | provides, in the manner prescribed by the Department, the |
| 12 | | boundaries of the business district and each address in the |
| 13 | | business district in such a way that the Department can |
| 14 | | determine by its address whether a business is located in the |
| 15 | | business district. The municipality must provide this boundary |
| 16 | | and address information to the Department on or before April 1 |
| 17 | | for administration and enforcement of the tax under this |
| 18 | | subsection by the Department beginning on the following July 1 |
| 19 | | and on or before October 1 for administration and enforcement |
| 20 | | of the tax under this subsection by the Department beginning on |
| 21 | | the following January 1. The Department of Revenue shall not |
| 22 | | administer or enforce any change made to the boundaries of a |
| 23 | | business district or address change, addition, or deletion |
| 24 | | until the municipality reports the boundary change or address |
| 25 | | change, addition, or deletion to the Department in the manner |
| 26 | | prescribed by the Department. The municipality must provide |
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| 1 | | this boundary change information or address change, addition, |
| 2 | | or deletion to the Department on or before April 1 for |
| 3 | | administration and enforcement by the Department of the change |
| 4 | | beginning on the following July 1 and on or before October 1 |
| 5 | | for administration and enforcement by the Department of the |
| 6 | | change beginning on the following January 1. The retailers in |
| 7 | | the business district shall be responsible for charging the tax |
| 8 | | imposed under this subsection. If a retailer is incorrectly |
| 9 | | included or excluded from the list of those required to collect |
| 10 | | the tax under this subsection, both the Department of Revenue |
| 11 | | and the retailer shall be held harmless if they reasonably |
| 12 | | relied on information provided by the municipality. |
| 13 | | A municipality that imposes the tax under this subsection |
| 14 | | must submit to the Department of Revenue any other information |
| 15 | | as the Department may require for the administration and |
| 16 | | enforcement of the tax.
|
| 17 | | When certifying the amount of a monthly disbursement to a |
| 18 | | municipality under this subsection, the Department shall |
| 19 | | increase or decrease the amount by an amount necessary to |
| 20 | | offset any misallocation of previous disbursements. The offset |
| 21 | | amount shall be the amount erroneously disbursed within the |
| 22 | | previous 6 months from the time a misallocation is discovered. |
| 23 | | Nothing in this subsection shall be construed to authorize |
| 24 | | the municipality to impose a tax upon the privilege of engaging |
| 25 | | in any business which under the Constitution of the United |
| 26 | | States may not be made the subject of taxation by this State. |
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| 1 | | If a tax is imposed under this subsection (b), a tax shall |
| 2 | | also be imposed under subsection (c) of this Section. |
| 3 | | (c) If a tax has been imposed under subsection (b), a |
| 4 | | Business District Service Occupation Tax shall also be imposed |
| 5 | | upon all persons engaged, in the business district, in the |
| 6 | | business of making sales of service, who, as an incident to |
| 7 | | making those sales of service, transfer tangible personal |
| 8 | | property within the business district, either in the form of |
| 9 | | tangible personal property or in the form of real estate as an |
| 10 | | incident to a sale of service. The tax shall be imposed at the |
| 11 | | same rate as the tax imposed in subsection (b) and shall not |
| 12 | | exceed 1% of the selling price of tangible personal property so |
| 13 | | transferred within the business district, to be imposed only in |
| 14 | | 0.25% increments. The tax may not be imposed on tangible |
| 15 | | personal property taxed at the 1% rate under the Service |
| 16 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
| 17 | | imposed on sales of aviation fuel unless the tax revenue is |
| 18 | | expended for airport-related purposes. If the District does not |
| 19 | | have an airport-related purpose to which it dedicates aviation |
| 20 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
| 21 | | Each municipality must comply with the certification |
| 22 | | requirements for airport-related purposes under Section |
| 23 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
| 24 | | has the meaning ascribed in Section 6z-20.2 of the State |
| 25 | | Finance Act. This exclusion for aviation fuel only applies for |
| 26 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
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| 1 | | and 49 U.S.C. 47133 are binding on the District. |
| 2 | | The tax imposed under this subsection and all civil |
| 3 | | penalties that may be assessed as an incident thereof shall be |
| 4 | | collected and enforced by the Department of Revenue. The |
| 5 | | certificate of registration which is issued by the Department |
| 6 | | to a retailer under the Retailers' Occupation Tax Act or under |
| 7 | | the Service Occupation Tax Act shall permit such registrant to |
| 8 | | engage in a business which is taxable under any ordinance or |
| 9 | | resolution enacted pursuant to this subsection without |
| 10 | | registering separately with the Department under such |
| 11 | | ordinance or resolution or under this subsection. The |
| 12 | | Department of Revenue shall have full power to administer and |
| 13 | | enforce this subsection; to collect all taxes and penalties due |
| 14 | | under this subsection; to dispose of taxes and penalties so |
| 15 | | collected in the manner hereinafter provided; and to determine |
| 16 | | all rights to credit memoranda arising on account of the |
| 17 | | erroneous payment of tax or penalty under this subsection. In |
| 18 | | the administration of, and compliance with this subsection, the |
| 19 | | Department and persons who are subject to this subsection shall |
| 20 | | have the same rights, remedies, privileges, immunities, powers |
| 21 | | and duties, and be subject to the same conditions, |
| 22 | | restrictions, limitations, penalties, exclusions, exemptions, |
| 23 | | and definitions of terms and employ the same modes of procedure |
| 24 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
| 25 | | (in respect to all provisions therein other than the State rate |
| 26 | | of tax), 4 (except that the reference to the State shall be to |
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| 1 | | the business district), 5, 7, 8 (except that the jurisdiction |
| 2 | | to which the tax shall be a debt to the extent indicated in |
| 3 | | that Section 8 shall be the municipality), 9 (except as to the |
| 4 | | disposition of taxes and penalties collected, and except that |
| 5 | | the returned merchandise credit for this tax may not be taken |
| 6 | | against any State tax, and except that the retailer's discount |
| 7 | | is not allowed for taxes paid on aviation fuel that are |
| 8 | | deposited into the Local Government Aviation Trust Fund), 10, |
| 9 | | 11, 12 (except the reference therein to Section 2b of the |
| 10 | | Retailers' Occupation Tax Act), 13 (except that any reference |
| 11 | | to the State shall mean the municipality), the first paragraph |
| 12 | | of Section 15, and Sections 16, 17, 18, 19 and 20 of the |
| 13 | | Service Occupation Tax Act and all provisions of the Uniform |
| 14 | | Penalty and Interest Act, as fully as if those provisions were |
| 15 | | set forth herein. |
| 16 | | Persons subject to any tax imposed under the authority |
| 17 | | granted in this subsection may reimburse themselves for their |
| 18 | | serviceman's tax liability hereunder by separately stating the |
| 19 | | tax as an additional charge, which charge may be stated in |
| 20 | | combination, in a single amount, with State tax that servicemen |
| 21 | | are authorized to collect under the Service Use Tax Act, in |
| 22 | | accordance with such bracket schedules as the Department may |
| 23 | | prescribe. |
| 24 | | Whenever the Department determines that a refund should be |
| 25 | | made under this subsection to a claimant instead of issuing |
| 26 | | credit memorandum, the Department shall notify the State |
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| 1 | | Comptroller, who shall cause the order to be drawn for the |
| 2 | | amount specified, and to the person named, in such notification |
| 3 | | from the Department. Such refund shall be paid by the State |
| 4 | | Treasurer out of the business district retailers' occupation |
| 5 | | tax fund. |
| 6 | | Except as otherwise provided in this paragraph, the The |
| 7 | | Department shall forthwith pay over to the State Treasurer, |
| 8 | | ex-officio, as trustee, all taxes, penalties, and interest |
| 9 | | collected under this subsection for deposit into the business |
| 10 | | district retailers' occupation tax fund. Taxes and penalties |
| 11 | | collected on aviation fuel sold on or after December 1, 2019, |
| 12 | | shall be immediately paid over by the Department to the State |
| 13 | | Treasurer, ex officio, as trustee, for deposit into the Local |
| 14 | | Government Aviation Trust Fund. The Department shall only pay |
| 15 | | moneys into the Local Government Aviation Trust Fund under this |
| 16 | | Act for so long as the revenue use requirements of 49 U.S.C. |
| 17 | | 47107(b) and 49 U.S.C. 47133 are binding on the District. |
| 18 | | As soon as possible after the first day of each month, |
| 19 | | beginning January 1, 2011, upon certification of the Department |
| 20 | | of Revenue, the Comptroller shall order transferred, and the |
| 21 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 22 | | local sales tax increment, as defined in the Innovation |
| 23 | | Development and Economy Act, collected under this subsection |
| 24 | | during the second preceding calendar month for sales within a |
| 25 | | STAR bond district. |
| 26 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
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| 1 | | on or before the 25th day of each calendar month, the |
| 2 | | Department shall prepare and certify to the Comptroller the |
| 3 | | disbursement of stated sums of money to named municipalities |
| 4 | | from the business district retailers' occupation tax fund, the |
| 5 | | municipalities to be those from which suppliers and servicemen |
| 6 | | have paid taxes or penalties under this subsection to the |
| 7 | | Department during the second preceding calendar month. The |
| 8 | | amount to be paid to each municipality shall be the amount (not |
| 9 | | including credit memoranda and not including taxes and |
| 10 | | penalties collected on aviation fuel sold on or after December |
| 11 | | 1, 2019) collected under this subsection during the second |
| 12 | | preceding calendar month by the Department, less 2% of that |
| 13 | | amount (except the amount collected on aviation fuel sold on or |
| 14 | | after December 1, 2019), which shall be deposited into the Tax |
| 15 | | Compliance and Administration Fund and shall be used by the |
| 16 | | Department, subject to appropriation, to cover the costs of the |
| 17 | | Department in administering and enforcing the provisions of |
| 18 | | this subsection, and not including an amount equal to the |
| 19 | | amount of refunds made during the second preceding calendar |
| 20 | | month by the Department on behalf of such municipality, and not |
| 21 | | including any amounts that are transferred to the STAR Bonds |
| 22 | | Revenue Fund. Within 10 days after receipt, by the Comptroller, |
| 23 | | of the disbursement certification to the municipalities, |
| 24 | | provided for in this subsection to be given to the Comptroller |
| 25 | | by the Department, the Comptroller shall cause the orders to be |
| 26 | | drawn for the respective amounts in accordance with the |
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| 1 | | directions contained in such certification. The proceeds of the |
| 2 | | tax paid to municipalities under this subsection shall be |
| 3 | | deposited into the Business District Tax Allocation Fund by the |
| 4 | | municipality. |
| 5 | | An ordinance imposing or discontinuing the tax under this |
| 6 | | subsection or effecting a change in the rate thereof shall |
| 7 | | either (i) be adopted and a certified copy thereof filed with |
| 8 | | the Department on or before the first day of April, whereupon |
| 9 | | the Department, if all other requirements of this subsection |
| 10 | | are met, shall proceed to administer and enforce this |
| 11 | | subsection as of the first day of July next following the |
| 12 | | adoption and filing; or (ii) be adopted and a certified copy |
| 13 | | thereof filed with the Department on or before the first day of |
| 14 | | October, whereupon, if all other conditions of this subsection |
| 15 | | are met, the Department shall proceed to administer and enforce |
| 16 | | this subsection as of the first day of January next following |
| 17 | | the adoption and filing. |
| 18 | | The Department of Revenue shall not administer or enforce |
| 19 | | an ordinance imposing, discontinuing, or changing the rate of |
| 20 | | the tax under this subsection, until the municipality also |
| 21 | | provides, in the manner prescribed by the Department, the |
| 22 | | boundaries of the business district in such a way that the |
| 23 | | Department can determine by its address whether a business is |
| 24 | | located in the business district. The municipality must provide |
| 25 | | this boundary and address information to the Department on or |
| 26 | | before April 1 for administration and enforcement of the tax |
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| 1 | | under this subsection by the Department beginning on the |
| 2 | | following July 1 and on or before October 1 for administration |
| 3 | | and enforcement of the tax under this subsection by the |
| 4 | | Department beginning on the following January 1. The Department |
| 5 | | of Revenue shall not administer or enforce any change made to |
| 6 | | the boundaries of a business district or address change, |
| 7 | | addition, or deletion until the municipality reports the |
| 8 | | boundary change or address change, addition, or deletion to the |
| 9 | | Department in the manner prescribed by the Department. The |
| 10 | | municipality must provide this boundary change information or |
| 11 | | address change, addition, or deletion to the Department on or |
| 12 | | before April 1 for administration and enforcement by the |
| 13 | | Department of the change beginning on the following July 1 and |
| 14 | | on or before October 1 for administration and enforcement by |
| 15 | | the Department of the change beginning on the following January |
| 16 | | 1. The retailers in the business district shall be responsible |
| 17 | | for charging the tax imposed under this subsection. If a |
| 18 | | retailer is incorrectly included or excluded from the list of |
| 19 | | those required to collect the tax under this subsection, both |
| 20 | | the Department of Revenue and the retailer shall be held |
| 21 | | harmless if they reasonably relied on information provided by |
| 22 | | the municipality. |
| 23 | | A municipality that imposes the tax under this subsection |
| 24 | | must submit to the Department of Revenue any other information |
| 25 | | as the Department may require for the administration and |
| 26 | | enforcement of the tax.
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| 1 | | Nothing in this subsection shall be construed to authorize |
| 2 | | the municipality to impose a tax upon the privilege of engaging |
| 3 | | in any business which under the Constitution of the United |
| 4 | | States may not be made the subject of taxation by the State. |
| 5 | | If a tax is imposed under this subsection (c), a tax shall |
| 6 | | also be imposed under subsection (b) of this Section. |
| 7 | | (d) By ordinance, a municipality that has designated a |
| 8 | | business district under this Law may impose an occupation tax |
| 9 | | upon all persons engaged in the business district in the |
| 10 | | business of renting, leasing, or letting rooms in a hotel, as |
| 11 | | defined in the Hotel Operators' Occupation Tax Act, at a rate |
| 12 | | not to exceed 1% of the gross rental receipts from the renting, |
| 13 | | leasing, or letting of hotel rooms within the business |
| 14 | | district, to be imposed only in 0.25% increments, excluding, |
| 15 | | however, from gross rental receipts the proceeds of renting, |
| 16 | | leasing, or letting to permanent residents of a hotel, as |
| 17 | | defined in the Hotel Operators' Occupation Tax Act, and |
| 18 | | proceeds from the tax imposed under subsection (c) of Section |
| 19 | | 13 of the Metropolitan Pier and Exposition Authority Act. |
| 20 | | The tax imposed by the municipality under this subsection |
| 21 | | and all civil penalties that may be assessed as an incident to |
| 22 | | that tax shall be collected and enforced by the municipality |
| 23 | | imposing the tax. The municipality shall have full power to |
| 24 | | administer and enforce this subsection, to collect all taxes |
| 25 | | and penalties due under this subsection, to dispose of taxes |
| 26 | | and penalties so collected in the manner provided in this |
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| 1 | | subsection, and to determine all rights to credit memoranda |
| 2 | | arising on account of the erroneous payment of tax or penalty |
| 3 | | under this subsection. In the administration of and compliance |
| 4 | | with this subsection, the municipality and persons who are |
| 5 | | subject to this subsection shall have the same rights, |
| 6 | | remedies, privileges, immunities, powers, and duties, shall be |
| 7 | | subject to the same conditions, restrictions, limitations, |
| 8 | | penalties, and definitions of terms, and shall employ the same |
| 9 | | modes of procedure as are employed with respect to a tax |
| 10 | | adopted by the municipality under Section 8-3-14 of this Code. |
| 11 | | Persons subject to any tax imposed under the authority |
| 12 | | granted in this subsection may reimburse themselves for their |
| 13 | | tax liability for that tax by separately stating that tax as an |
| 14 | | additional charge, which charge may be stated in combination, |
| 15 | | in a single amount, with State taxes imposed under the Hotel |
| 16 | | Operators' Occupation Tax Act, and with any other tax. |
| 17 | | Nothing in this subsection shall be construed to authorize |
| 18 | | a municipality to impose a tax upon the privilege of engaging |
| 19 | | in any business which under the Constitution of the United |
| 20 | | States may not be made the subject of taxation by this State. |
| 21 | | The proceeds of the tax imposed under this subsection shall |
| 22 | | be deposited into the Business District Tax Allocation Fund.
|
| 23 | | (e) Obligations secured by the Business District Tax |
| 24 | | Allocation Fund may be issued to provide for the payment or |
| 25 | | reimbursement of business district project costs. Those |
| 26 | | obligations, when so issued, shall be retired in the manner |
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| 1 | | provided in the ordinance authorizing the issuance of those |
| 2 | | obligations by the receipts of taxes imposed pursuant to |
| 3 | | subsections (10) and (11) of Section 11-74.3-3 and by other |
| 4 | | revenue designated or pledged by the municipality. A |
| 5 | | municipality may in the ordinance pledge, for any period of |
| 6 | | time up to and including the dissolution date, all or any part |
| 7 | | of the funds in and to be deposited in the Business District |
| 8 | | Tax Allocation Fund to the payment of business district project |
| 9 | | costs and obligations. Whenever a municipality pledges all of |
| 10 | | the funds to the credit of a business district tax allocation |
| 11 | | fund to secure obligations issued or to be issued to pay or |
| 12 | | reimburse business district project costs, the municipality |
| 13 | | may specifically provide that funds remaining to the credit of |
| 14 | | such business district tax allocation fund after the payment of |
| 15 | | such obligations shall be accounted for annually and shall be |
| 16 | | deemed to be "surplus" funds, and such "surplus" funds shall be |
| 17 | | expended by the municipality for any business district project |
| 18 | | cost as approved in the business district plan. Whenever a |
| 19 | | municipality pledges less than all of the monies to the credit |
| 20 | | of a business district tax allocation fund to secure |
| 21 | | obligations issued or to be issued to pay or reimburse business |
| 22 | | district project costs, the municipality shall provide that |
| 23 | | monies to the credit of the business district tax allocation |
| 24 | | fund and not subject to such pledge or otherwise encumbered or |
| 25 | | required for payment of contractual obligations for specific |
| 26 | | business district project costs shall be calculated annually |
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| 1 | | and shall be deemed to be "surplus" funds, and such "surplus" |
| 2 | | funds shall be expended by the municipality for any business |
| 3 | | district project cost as approved in the business district |
| 4 | | plan. |
| 5 | | No obligation issued pursuant to this Law and secured by a |
| 6 | | pledge of all or any portion of any revenues received or to be |
| 7 | | received by the municipality from the imposition of taxes |
| 8 | | pursuant to subsection (10) of Section 11-74.3-3, shall be |
| 9 | | deemed to constitute an economic incentive agreement under |
| 10 | | Section 8-11-20, notwithstanding the fact that such pledge |
| 11 | | provides for the sharing, rebate, or payment of retailers' |
| 12 | | occupation taxes or service occupation taxes imposed pursuant |
| 13 | | to subsection (10) of Section 11-74.3-3 and received or to be |
| 14 | | received by the municipality from the development or |
| 15 | | redevelopment of properties in the business district. |
| 16 | | Without limiting the foregoing in this Section, the |
| 17 | | municipality may further secure obligations secured by the |
| 18 | | business district tax allocation fund with a pledge, for a |
| 19 | | period not greater than the term of the obligations and in any |
| 20 | | case not longer than the dissolution date, of any part or any |
| 21 | | combination of the following: (i) net revenues of all or part |
| 22 | | of any business district project; (ii) taxes levied or imposed |
| 23 | | by the municipality on any or all property in the municipality, |
| 24 | | including, specifically, taxes levied or imposed by the |
| 25 | | municipality in a special service area pursuant to the Special |
| 26 | | Service Area Tax Law; (iii) the full faith and credit of the |
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| 1 | | municipality; (iv) a mortgage on part or all of the business |
| 2 | | district project; or (v) any other taxes or anticipated |
| 3 | | receipts that the municipality may lawfully pledge. |
| 4 | | Such obligations may be issued in one or more series, bear |
| 5 | | such date or dates, become due at such time or times as therein |
| 6 | | provided, but in any case not later than (i) 20 years after the |
| 7 | | date of issue or (ii) the dissolution date, whichever is |
| 8 | | earlier, bear interest payable at such intervals and at such |
| 9 | | rate or rates as set forth therein, except as may be limited by |
| 10 | | applicable law, which rate or rates may be fixed or variable, |
| 11 | | be in such denominations, be in such form, either coupon, |
| 12 | | registered, or book-entry, carry such conversion, registration |
| 13 | | and exchange privileges, be subject to defeasance upon such |
| 14 | | terms, have such rank or priority, be executed in such manner, |
| 15 | | be payable in such medium or payment at such place or places |
| 16 | | within or without the State, make provision for a corporate |
| 17 | | trustee within or without the State with respect to such |
| 18 | | obligations, prescribe the rights, powers, and duties thereof |
| 19 | | to be exercised for the benefit of the municipality and the |
| 20 | | benefit of the owners of such obligations, provide for the |
| 21 | | holding in trust, investment, and use of moneys, funds, and |
| 22 | | accounts held under an ordinance, provide for assignment of and |
| 23 | | direct payment of the moneys to pay such obligations or to be |
| 24 | | deposited into such funds or accounts directly to such trustee, |
| 25 | | be subject to such terms of redemption with or without premium, |
| 26 | | and be sold at such price, all as the corporate authorities |
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| 1 | | shall determine. No referendum approval of the electors shall |
| 2 | | be required as a condition to the issuance of obligations |
| 3 | | pursuant to this Law except as provided in this Section. |
| 4 | | In the event the municipality authorizes the issuance of |
| 5 | | obligations pursuant to the authority of this Law secured by |
| 6 | | the full faith and credit of the municipality, or pledges ad |
| 7 | | valorem taxes pursuant to this subsection, which obligations |
| 8 | | are other than obligations which may be issued under home rule |
| 9 | | powers provided by Section 6 of Article VII of the Illinois |
| 10 | | Constitution or which ad valorem taxes are other than ad |
| 11 | | valorem taxes which may be pledged under home rule powers |
| 12 | | provided by Section 6 of Article VII of the Illinois |
| 13 | | Constitution or which are levied in a special service area |
| 14 | | pursuant to the Special Service Area Tax Law, the ordinance |
| 15 | | authorizing the issuance of those obligations or pledging those |
| 16 | | taxes shall be published within 10 days after the ordinance has |
| 17 | | been adopted, in a newspaper having a general circulation |
| 18 | | within the municipality. The publication of the ordinance shall |
| 19 | | be accompanied by a notice of (i) the specific number of voters |
| 20 | | required to sign a petition requesting the question of the |
| 21 | | issuance of the obligations or pledging such ad valorem taxes |
| 22 | | to be submitted to the electors; (ii) the time within which the |
| 23 | | petition must be filed; and (iii) the date of the prospective |
| 24 | | referendum. The municipal clerk shall provide a petition form |
| 25 | | to any individual requesting one. |
| 26 | | If no petition is filed with the municipal clerk, as |
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| 1 | | hereinafter provided in this Section, within 21 days after the |
| 2 | | publication of the ordinance, the ordinance shall be in effect. |
| 3 | | However, if within that 21-day period a petition is filed with |
| 4 | | the municipal clerk, signed by electors numbering not less than |
| 5 | | 15% of the number of electors voting for the mayor or president |
| 6 | | at the last general municipal election, asking that the |
| 7 | | question of issuing obligations using full faith and credit of |
| 8 | | the municipality as security for the cost of paying or |
| 9 | | reimbursing business district project costs, or of pledging |
| 10 | | such ad valorem taxes for the payment of those obligations, or |
| 11 | | both, be submitted to the electors of the municipality, the |
| 12 | | municipality shall not be authorized to issue obligations of |
| 13 | | the municipality using the full faith and credit of the |
| 14 | | municipality as security or pledging such ad valorem taxes for |
| 15 | | the payment of those obligations, or both, until the |
| 16 | | proposition has been submitted to and approved by a majority of |
| 17 | | the voters voting on the proposition at a regularly scheduled |
| 18 | | election. The municipality shall certify the proposition to the |
| 19 | | proper election authorities for submission in accordance with |
| 20 | | the general election law. |
| 21 | | The ordinance authorizing the obligations may provide that |
| 22 | | the obligations shall contain a recital that they are issued |
| 23 | | pursuant to this Law, which recital shall be conclusive |
| 24 | | evidence of their validity and of the regularity of their |
| 25 | | issuance. |
| 26 | | In the event the municipality authorizes issuance of |
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| 1 | | obligations pursuant to this Law secured by the full faith and |
| 2 | | credit of the municipality, the ordinance authorizing the |
| 3 | | obligations may provide for the levy and collection of a direct |
| 4 | | annual tax upon all taxable property within the municipality |
| 5 | | sufficient to pay the principal thereof and interest thereon as |
| 6 | | it matures, which levy may be in addition to and exclusive of |
| 7 | | the maximum of all other taxes authorized to be levied by the |
| 8 | | municipality, which levy, however, shall be abated to the |
| 9 | | extent that monies from other sources are available for payment |
| 10 | | of the obligations and the municipality certifies the amount of |
| 11 | | those monies available to the county clerk. |
| 12 | | A certified copy of the ordinance shall be filed with the |
| 13 | | county clerk of each county in which any portion of the |
| 14 | | municipality is situated, and shall constitute the authority |
| 15 | | for the extension and collection of the taxes to be deposited |
| 16 | | in the business district tax allocation fund. |
| 17 | | A municipality may also issue its obligations to refund, in |
| 18 | | whole or in part, obligations theretofore issued by the |
| 19 | | municipality under the authority of this Law, whether at or |
| 20 | | prior to maturity. However, the last maturity of the refunding |
| 21 | | obligations shall not be expressed to mature later than the |
| 22 | | dissolution date. |
| 23 | | In the event a municipality issues obligations under home |
| 24 | | rule powers or other legislative authority, the proceeds of |
| 25 | | which are pledged to pay or reimburse business district project |
| 26 | | costs, the municipality may, if it has followed the procedures |
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| 1 | | in conformance with this Law, retire those obligations from |
| 2 | | funds in the business district tax allocation fund in amounts |
| 3 | | and in such manner as if those obligations had been issued |
| 4 | | pursuant to the provisions of this Law. |
| 5 | | No obligations issued pursuant to this Law shall be |
| 6 | | regarded as indebtedness of the municipality issuing those |
| 7 | | obligations or any other taxing district for the purpose of any |
| 8 | | limitation imposed by law. |
| 9 | | Obligations issued pursuant to this Law shall not be |
| 10 | | subject to the provisions of the Bond Authorization Act. |
| 11 | | (f) When business district project costs, including, |
| 12 | | without limitation, all obligations paying or reimbursing |
| 13 | | business district project costs have been paid, any surplus |
| 14 | | funds then remaining in the Business District Tax Allocation |
| 15 | | Fund shall be distributed to the municipal treasurer for |
| 16 | | deposit into the general corporate fund of the municipality. |
| 17 | | Upon payment of all business district project costs and |
| 18 | | retirement of all obligations paying or reimbursing business |
| 19 | | district project costs, but in no event more than 23 years |
| 20 | | after the date of adoption of the ordinance imposing taxes |
| 21 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, the |
| 22 | | municipality shall adopt an ordinance immediately rescinding |
| 23 | | the taxes imposed pursuant to subsection (10) or (11) of |
| 24 | | Section 11-74.3-3.
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| 25 | | (Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
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| 1 | | (65 ILCS 5/11-101-3 new) |
| 2 | | Sec. 11-101-3. Noise mitigation; air quality. |
| 3 | | (a) A municipality that has implemented a Residential Sound |
| 4 | | Insulation Program to mitigate aircraft noise shall perform |
| 5 | | indoor air quality monitoring and laboratory analysis of |
| 6 | | windows and doors installed pursuant to the Residential Sound |
| 7 | | Insulation Program to determine whether there are any adverse |
| 8 | | health impacts associated with off-gassing from such windows |
| 9 | | and doors. Such monitoring and analysis shall be consistent |
| 10 | | with applicable professional and industry standards. The |
| 11 | | municipality shall make any final reports resulting from such |
| 12 | | monitoring and analysis available to the public on the |
| 13 | | municipality's website. The municipality shall develop a |
| 14 | | science-based mitigation plan to address significant |
| 15 | | health-related impacts, if any, associated with such windows |
| 16 | | and doors as determined by the results of the monitoring and |
| 17 | | analysis. In a municipality that has implemented a Residential |
| 18 | | Sound Insulation Program to mitigate aircraft noise, if |
| 19 | | requested by the homeowner pursuant to a process established by |
| 20 | | the municipality, which process shall include, at a minimum, |
| 21 | | notification in a newspaper of general circulation and a mailer |
| 22 | | sent to every address identified as a recipient of windows and |
| 23 | | doors installed under the Residential Sound Insulation |
| 24 | | Program, the municipality shall replace all windows and doors |
| 25 | | installed under the Residential Sound Insulation Program in |
| 26 | | such homes where one or more windows or doors have been found |
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| 1 | | to have caused offensive odors. Only those homeowners who |
| 2 | | request that the municipality perform an odor inspection as |
| 3 | | prescribed by the process established by the municipality prior |
| 4 | | to March 31, 2020 shall be eligible for odorous window and |
| 5 | | odorous door replacement. Homes that have been identified by |
| 6 | | the municipality as having odorous windows or doors are not |
| 7 | | required to make said request to the municipality. The right to |
| 8 | | make a claim for replacement and have it considered pursuant to |
| 9 | | this Section shall not be affected by the fact of odor-related |
| 10 | | claims made or odor-related products received pursuant to the |
| 11 | | Residential Sound Insulation Program prior to the effective |
| 12 | | date of this Section. |
| 13 | | (b) An advisory committee shall be formed, composed of the |
| 14 | | following: (i) 2 members of the municipality who reside in |
| 15 | | homes that have received windows or doors pursuant to the |
| 16 | | Residential Sound Insulation Program and have been identified |
| 17 | | by the municipality as having odorous windows or doors, |
| 18 | | appointed by the Secretary of Transportation; (ii) one employee |
| 19 | | of the Aeronautics Division of the Department of |
| 20 | | Transportation; and (iii) 2 employees of the municipality that |
| 21 | | implemented the Residential Sound Insulation Program in |
| 22 | | question. The advisory committee shall determine by majority |
| 23 | | vote which homes contain windows or doors that cause offensive |
| 24 | | odors and thus are eligible for replacement, shall promulgate a |
| 25 | | list of such homes, and shall develop recommendations as to the |
| 26 | | order in which homes are to receive window replacement. The |
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| 1 | | recommendations shall include reasonable and objective |
| 2 | | criteria for determining which windows or doors are odorous, |
| 3 | | consideration of the date of odor confirmation for |
| 4 | | prioritization, severity of odor, geography and individual |
| 5 | | hardship, and shall provide such recommendations to the |
| 6 | | municipality. The advisory committee shall comply with the |
| 7 | | requirements of the Illinois Open Meetings Act. The |
| 8 | | municipality shall consider the recommendations of the |
| 9 | | committee but shall retain final decision-making authority |
| 10 | | over replacement of windows and doors installed under the |
| 11 | | Residential Sound Insulation Program, and shall comply with all |
| 12 | | federal, State, and local laws involving procurement. A |
| 13 | | municipality administering claims pursuant to this Section |
| 14 | | shall provide to every address identified as having submitted a |
| 15 | | valid claim under this Section a quarterly report setting forth |
| 16 | | the municipality's activities undertaken pursuant to this |
| 17 | | Section for that quarter. However, the municipality shall |
| 18 | | replace windows and doors pursuant to this Section only if, and |
| 19 | | to the extent, grants are distributed to, and received by, the |
| 20 | | municipality from the Sound-Reducing Windows and Doors |
| 21 | | Replacement Fund for the costs associated with the replacement |
| 22 | | of sound-reducing windows and doors installed under the |
| 23 | | Residential Sound Insulation Program pursuant to Section |
| 24 | | 6z-20.1 of the State Finance Act. In addition, the municipality |
| 25 | | shall revise its specifications for procurement of windows for |
| 26 | | the Residential Sound Insulation Program to address potential |
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| 1 | | off-gassing from such windows in future phases of the program. |
| 2 | | A municipality subject to the Section shall not legislate or |
| 3 | | otherwise regulate with regard to indoor air quality |
| 4 | | monitoring, laboratory analysis or replacement requirements, |
| 5 | | except as provided in this Section, but the foregoing |
| 6 | | restriction shall not limit said municipality's taxing power. |
| 7 | | (c) A home rule unit may not regulate indoor air quality |
| 8 | | monitoring and laboratory analysis, and related mitigation and |
| 9 | | mitigation plans, in a manner inconsistent with this Section. |
| 10 | | This Section is a limitation of home rule powers and functions |
| 11 | | under subsection (i) of Section 6 of Article VII of the |
| 12 | | Illinois Constitution on the concurrent exercise by home rule |
| 13 | | units of powers and functions exercised by the State. |
| 14 | | (d) This Section shall not be construed to create a private |
| 15 | | right of action.
|
| 16 | | Section 15-50. The Civic Center Code is amended by changing |
| 17 | | Section 245-12 as follows:
|
| 18 | | (70 ILCS 200/245-12)
|
| 19 | | Sec. 245-12. Use and occupation taxes.
|
| 20 | | (a) The Authority may adopt a resolution that authorizes a |
| 21 | | referendum on
the
question of whether the Authority shall be |
| 22 | | authorized to impose a retailers'
occupation tax, a service |
| 23 | | occupation tax, and a use tax in one-quarter percent
increments |
| 24 | | at a rate not to exceed 1%. The Authority shall certify the |
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| 1 | | question
to the proper election authorities who shall submit |
| 2 | | the question to the voters
of the metropolitan area at the next |
| 3 | | regularly scheduled election in accordance
with the general |
| 4 | | election law. The question shall
be in substantially the |
| 5 | | following form:
|
| 6 | | "Shall the Salem Civic Center Authority be authorized to |
| 7 | | impose a retailers'
occupation tax, a service occupation |
| 8 | | tax, and a use tax at the rate of (rate)
for the sole |
| 9 | | purpose of obtaining funds for the support, construction,
|
| 10 | | maintenance, or financing of a facility of the Authority?"
|
| 11 | | Votes shall be recorded as "yes" or "no". If a majority of |
| 12 | | all votes cast on
the proposition are in favor of the |
| 13 | | proposition, the Authority is authorized to
impose the tax.
|
| 14 | | (b) The Authority shall impose the retailers'
occupation |
| 15 | | tax upon all persons engaged in the business of selling |
| 16 | | tangible
personal property at retail in the metropolitan area, |
| 17 | | at the
rate approved by referendum, on the
gross receipts from |
| 18 | | the sales made in the course of such business within
the |
| 19 | | metropolitan area. Beginning December 1, 2019, this tax is not |
| 20 | | imposed on sales of aviation fuel unless the tax revenue is |
| 21 | | expended for airport-related purposes. If the Authority does |
| 22 | | not have an airport-related purpose to which it dedicates |
| 23 | | aviation fuel tax revenue, then aviation fuel is excluded from |
| 24 | | the tax. For purposes of this Act, "airport-related purposes" |
| 25 | | has the meaning ascribed in Section 6z-20.2 of the State |
| 26 | | Finance Act. This exclusion for aviation fuel only applies for |
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| 1 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
| 2 | | and 49 U.S.C. 47133 are binding on the Authority. |
| 3 | | On or before September 1, 2019, and on or before each April |
| 4 | | 1 and October 1 thereafter, the Authority must certify to the |
| 5 | | Department of Transportation, in the form and manner required |
| 6 | | by the Department, whether the Authority has an airport-related |
| 7 | | purpose, which would allow any Retailers' Occupation Tax and |
| 8 | | Service Occupation Tax imposed by the Authority to include tax |
| 9 | | on aviation fuel. On or before October 1, 2019, and on or |
| 10 | | before each May 1 and November 1 thereafter, the Department of |
| 11 | | Transportation shall provide to the Department of Revenue, a |
| 12 | | list of units of local government which have certified to the |
| 13 | | Department of Transportation that they have airport-related |
| 14 | | purposes, which would allow any Retailers' Occupation Tax and |
| 15 | | Service Occupation Tax imposed by the unit of local government |
| 16 | | to include tax on aviation fuel. All disputes regarding whether |
| 17 | | or not a unit of local government has an airport-related |
| 18 | | purpose shall be resolved by the Department of Transportation. |
| 19 | | The tax imposed under this Section and all civil
penalties |
| 20 | | that may be assessed as an incident thereof shall be collected
|
| 21 | | and enforced by the Department of Revenue. The Department has
|
| 22 | | full power to administer and enforce this Section; to collect |
| 23 | | all taxes
and penalties so collected in the manner provided in |
| 24 | | this Section; and to
determine
all rights to credit memoranda |
| 25 | | arising on account of the erroneous payment
of tax or penalty |
| 26 | | hereunder. In the administration of, and compliance with,
this |
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| 1 | | Section, the Department and persons who are subject to this |
| 2 | | Section
shall (i) have the same rights, remedies, privileges, |
| 3 | | immunities, powers and
duties, (ii) be subject to the same |
| 4 | | conditions, restrictions, limitations,
penalties, exclusions, |
| 5 | | exemptions, and definitions of terms, and (iii) employ
the same |
| 6 | | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, |
| 7 | | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in |
| 8 | | respect
to all provisions
therein other than the State rate of |
| 9 | | tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
|
| 10 | | disposition of taxes and penalties collected and provisions |
| 11 | | related to
quarter monthly payments, and except that the |
| 12 | | retailer's discount is not allowed for taxes paid on aviation |
| 13 | | fuel that are deposited into the Local Government Aviation |
| 14 | | Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, |
| 15 | | 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the |
| 16 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
| 17 | | Penalty
and Interest Act, as fully as if those provisions were |
| 18 | | set forth in this
subsection.
|
| 19 | | Persons subject to any tax imposed under this subsection |
| 20 | | may reimburse
themselves for their seller's tax liability by |
| 21 | | separately stating
the tax as an additional charge, which |
| 22 | | charge may be stated in combination,
in a single amount, with |
| 23 | | State taxes that sellers are required to collect,
in accordance |
| 24 | | with such bracket schedules as the
Department may prescribe.
|
| 25 | | Whenever the Department determines that a refund should be |
| 26 | | made under this
subsection to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department
shall notify the State |
| 2 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 3 | | amount specified, and to the person named, in the notification
|
| 4 | | from the Department. The refund shall be paid by the State |
| 5 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
| 6 | | this Section.
|
| 7 | | If a tax is imposed under this subsection (b), a tax shall |
| 8 | | also be
imposed at the same rate under subsections (c) and (d) |
| 9 | | of this Section.
|
| 10 | | For the purpose of determining whether a tax authorized |
| 11 | | under this Section
is applicable, a retail sale, by a producer |
| 12 | | of coal or other mineral mined
in Illinois, is a sale at retail |
| 13 | | at the place where the coal or other mineral
mined in Illinois |
| 14 | | is extracted from the earth. This paragraph does not
apply to |
| 15 | | coal or other mineral when it is delivered or shipped by the |
| 16 | | seller
to the purchaser at a point outside Illinois so that the |
| 17 | | sale is exempt
under the Federal Constitution as a sale in |
| 18 | | interstate or foreign commerce.
|
| 19 | | Nothing in this Section shall be construed to authorize the |
| 20 | | Authority
to impose a tax upon the privilege of engaging in any
|
| 21 | | business which under the Constitution of the United States may |
| 22 | | not be made
the subject of taxation by this State.
|
| 23 | | (c) If a tax has been imposed under subsection (b), a
|
| 24 | | service occupation tax shall
also be imposed at the same rate |
| 25 | | upon all persons engaged, in the metropolitan
area, in the |
| 26 | | business
of making sales of service, who, as an incident to |
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| 1 | | making those sales of
service, transfer tangible personal |
| 2 | | property within the metropolitan area
as an
incident to a sale |
| 3 | | of service.
The tax imposed under this subsection and all civil |
| 4 | | penalties that may be
assessed as an incident thereof shall be |
| 5 | | collected and enforced by the
Department of Revenue. |
| 6 | | Beginning December 1, 2019, this tax is not imposed on |
| 7 | | sales of aviation fuel unless the tax revenue is expended for |
| 8 | | airport-related purposes. If the Authority does not have an |
| 9 | | airport-related purpose to which it dedicates aviation fuel tax |
| 10 | | revenue, then aviation fuel is excluded from the tax. On or |
| 11 | | before September 1, 2019, and on or before each April 1 and |
| 12 | | October 1 thereafter, the Authority must certify to the |
| 13 | | Department of Transportation, in the form and manner required |
| 14 | | by the Department, whether the Authority has an airport-related |
| 15 | | purpose, which would allow any Retailers' Occupation Tax and |
| 16 | | Service Occupation Tax imposed by the Authority to include tax |
| 17 | | on aviation fuel. On or before October, 2019, and on or before |
| 18 | | each May 1 and November 1 thereafter, the Department of |
| 19 | | Transportation shall provide to the Department of Revenue, a |
| 20 | | list of units of local government which have certified to the |
| 21 | | Department of Transportation that they have airport-related |
| 22 | | purposes, which would allow any Retailers' Occupation Tax and |
| 23 | | Service Occupation Tax imposed by the unit of local government |
| 24 | | to include tax on aviation fuel. All disputes regarding whether |
| 25 | | or not a unit of local government has an airport-related |
| 26 | | purpose shall be resolved by the Department of Transportation. |
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| 1 | | The Department has
full power to
administer and enforce |
| 2 | | this paragraph; to collect all taxes and penalties
due |
| 3 | | hereunder; to dispose of taxes and penalties so collected in |
| 4 | | the manner
hereinafter provided; and to determine all rights to |
| 5 | | credit memoranda
arising on account of the erroneous payment of |
| 6 | | tax or penalty hereunder.
In the administration of, and |
| 7 | | compliance with this paragraph, the
Department and persons who |
| 8 | | are subject to this paragraph shall (i) have the
same rights, |
| 9 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
| 10 | | subject to the same conditions, restrictions, limitations, |
| 11 | | penalties,
exclusions, exemptions, and definitions of terms, |
| 12 | | and (iii) employ the same
modes
of procedure as are prescribed |
| 13 | | in Sections 2 (except that the
reference to State in the |
| 14 | | definition of supplier maintaining a place of
business in this |
| 15 | | State shall mean the metropolitan area), 2a, 2b, 3 through
3-55 |
| 16 | | (in respect to all provisions therein other than the State rate |
| 17 | | of
tax), 4 (except that the reference to the State shall be to |
| 18 | | the Authority),
5, 7, 8 (except that the jurisdiction to which |
| 19 | | the tax shall be a debt to
the extent indicated in that Section |
| 20 | | 8 shall be the Authority), 9 (except as
to the disposition of |
| 21 | | taxes and penalties collected, and except that
the returned |
| 22 | | merchandise credit for this tax may not be taken against any
|
| 23 | | State tax, and except that the retailer's discount is not |
| 24 | | allowed for taxes paid on aviation fuel that are deposited into |
| 25 | | the Local Government Aviation Trust Fund), 11, 12 (except the |
| 26 | | reference therein to Section 2b of the
Retailers' Occupation |
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| 1 | | Tax Act), 13 (except that any reference to the State
shall mean |
| 2 | | the Authority), 15, 16,
17, 18, 19 and 20 of the Service |
| 3 | | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and |
| 4 | | Interest Act, as fully as if those provisions were
set forth |
| 5 | | herein.
|
| 6 | | Persons subject to any tax imposed under the authority |
| 7 | | granted in
this subsection may reimburse themselves for their |
| 8 | | serviceman's tax liability
by separately stating the tax as an |
| 9 | | additional charge, which
charge may be stated in combination, |
| 10 | | in a single amount, with State tax
that servicemen are |
| 11 | | authorized to collect under the Service Use Tax Act, in
|
| 12 | | accordance with such bracket schedules as the Department may |
| 13 | | prescribe.
|
| 14 | | Whenever the Department determines that a refund should be |
| 15 | | made under this
subsection to a claimant instead of issuing a |
| 16 | | credit memorandum, the Department
shall notify the State |
| 17 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 18 | | amount specified, and to the person named, in the notification
|
| 19 | | from the Department. The refund shall be paid by the State |
| 20 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
| 21 | | this Section.
|
| 22 | | Nothing in this paragraph shall be construed to authorize |
| 23 | | the Authority
to impose a tax upon the privilege of engaging in |
| 24 | | any business which under
the Constitution of the United States |
| 25 | | may not be made the subject of taxation
by the State.
|
| 26 | | (d) If a tax has been imposed under subsection (b), a
use |
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| 1 | | tax shall
also be imposed at the same rate upon the privilege |
| 2 | | of using, in the
metropolitan area, any item of
tangible |
| 3 | | personal property that is purchased outside the metropolitan |
| 4 | | area at
retail from a retailer, and that is titled or |
| 5 | | registered at a location within
the metropolitan area with an |
| 6 | | agency of
this State's government. "Selling price" is
defined |
| 7 | | as in the Use Tax Act. The tax shall be collected from persons |
| 8 | | whose
Illinois address for titling or registration purposes is |
| 9 | | given as being in
the metropolitan area. The tax shall be |
| 10 | | collected by the Department of Revenue
for
the Authority. The |
| 11 | | tax must be paid to the State,
or an exemption determination |
| 12 | | must be obtained from the Department of
Revenue, before the |
| 13 | | title or certificate of registration for the property
may be |
| 14 | | issued. The tax or proof of exemption may be transmitted to the
|
| 15 | | Department by way of the State agency with which, or the State |
| 16 | | officer with
whom, the tangible personal property must be |
| 17 | | titled or registered if the
Department and the State agency or |
| 18 | | State officer determine that this
procedure will expedite the |
| 19 | | processing of applications for title or
registration.
|
| 20 | | The Department has full power to administer and enforce |
| 21 | | this
paragraph; to collect all taxes, penalties and interest |
| 22 | | due hereunder; to
dispose of taxes, penalties and interest so |
| 23 | | collected in the manner
hereinafter provided; and to determine |
| 24 | | all rights to credit memoranda or
refunds arising on account of |
| 25 | | the erroneous payment of tax, penalty or
interest hereunder. In |
| 26 | | the administration of, and compliance with, this
subsection, |
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| 1 | | the Department and persons who are subject to this paragraph
|
| 2 | | shall (i) have the same rights, remedies, privileges, |
| 3 | | immunities, powers,
and duties, (ii) be subject to the same |
| 4 | | conditions, restrictions, limitations,
penalties, exclusions, |
| 5 | | exemptions, and definitions of terms,
and (iii) employ the same |
| 6 | | modes of procedure as are prescribed in Sections 2
(except the |
| 7 | | definition of "retailer maintaining a place of business in this
|
| 8 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, |
| 9 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
| 10 | | debt to
the extent indicated in that Section 8 shall be the |
| 11 | | Authority), 9 (except
provisions relating to quarter
monthly |
| 12 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 |
| 13 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
| 14 | | Interest Act, that are not inconsistent with this
paragraph, as |
| 15 | | fully as if those provisions were set forth herein.
|
| 16 | | Whenever the Department determines that a refund should be |
| 17 | | made under this
subsection to a claimant instead of issuing a |
| 18 | | credit memorandum, the Department
shall notify the State |
| 19 | | Comptroller, who shall cause the order
to be drawn for the |
| 20 | | amount specified, and to the person named, in the
notification |
| 21 | | from the Department. The refund shall be paid by the State
|
| 22 | | Treasurer out of the tax fund referenced
under paragraph (g) of |
| 23 | | this Section.
|
| 24 | | (e) A certificate of registration issued by the State |
| 25 | | Department of
Revenue to a retailer under the Retailers' |
| 26 | | Occupation Tax Act or under the
Service Occupation Tax Act |
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| 1 | | shall permit the registrant to engage in a
business that is |
| 2 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) |
| 3 | | of this Section and no additional registration shall be |
| 4 | | required.
A certificate issued under the Use Tax Act or the |
| 5 | | Service Use Tax
Act shall be applicable with regard to any tax |
| 6 | | imposed under paragraph (c)
of this Section.
|
| 7 | | (f) The results of any election authorizing a proposition |
| 8 | | to impose a tax
under this Section or effecting a change in the |
| 9 | | rate of tax shall be certified
by the proper election |
| 10 | | authorities and filed with the Illinois Department on or
before |
| 11 | | the first day of April. In addition, an ordinance imposing,
|
| 12 | | discontinuing, or effecting a change in the rate of tax under |
| 13 | | this
Section shall be adopted and a certified copy thereof |
| 14 | | filed with the
Department
on or before the first day of April. |
| 15 | | After proper receipt of such
certifications, the Department |
| 16 | | shall proceed to administer and enforce this
Section as of the |
| 17 | | first day of July next following such adoption and filing.
|
| 18 | | (g) Except as otherwise provided, the The Department of |
| 19 | | Revenue shall, upon collecting any taxes and penalties
as
|
| 20 | | provided in this Section, pay the taxes and penalties over to |
| 21 | | the State
Treasurer as
trustee for the Authority. The taxes and |
| 22 | | penalties shall be held in a trust
fund outside
the State |
| 23 | | Treasury. Taxes and penalties collected on aviation fuel sold |
| 24 | | on or after December 1, 2019, shall be immediately paid over by |
| 25 | | the Department to the State Treasurer, ex officio, as trustee, |
| 26 | | for deposit into the Local Government Aviation Trust Fund. The |
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| 1 | | Department shall only pay moneys into the State Aviation |
| 2 | | Program Fund under this Act for so long as the revenue use |
| 3 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 4 | | binding on the District. On or before the 25th day of each |
| 5 | | calendar month, the
Department of Revenue shall prepare and |
| 6 | | certify to the Comptroller of
the State of Illinois the amount |
| 7 | | to be paid to the Authority, which shall be
the balance in the |
| 8 | | fund, less any amount determined by the Department
to be |
| 9 | | necessary for the payment of refunds and not including taxes |
| 10 | | and penalties collected on aviation fuel sold on or after |
| 11 | | December 1, 2019. Within 10 days after receipt by
the |
| 12 | | Comptroller of the certification of the amount to be paid to |
| 13 | | the
Authority, the Comptroller shall cause an order to be drawn |
| 14 | | for payment
for the amount in accordance with the directions |
| 15 | | contained in the
certification.
Amounts received from the tax |
| 16 | | imposed under this Section shall be used only for
the
support, |
| 17 | | construction, maintenance, or financing of a facility of the
|
| 18 | | Authority.
|
| 19 | | (h) When certifying the amount of a monthly disbursement to |
| 20 | | the Authority
under this Section, the Department shall increase |
| 21 | | or decrease the amounts by an
amount necessary to offset any |
| 22 | | miscalculation of previous disbursements. The
offset amount |
| 23 | | shall be the amount erroneously disbursed within the previous 6
|
| 24 | | months from the time a miscalculation is discovered.
|
| 25 | | (i) This Section may be cited as the Salem Civic Center Use |
| 26 | | and Occupation
Tax Law.
|
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| 1 | | (Source: P.A. 98-1098, eff. 8-26-14.)
|
| 2 | | Section 15-55. The Flood Prevention District Act is amended |
| 3 | | by changing Section 25 as follows:
|
| 4 | | (70 ILCS 750/25)
|
| 5 | | Sec. 25. Flood prevention retailers' and service |
| 6 | | occupation taxes. |
| 7 | | (a) If the Board of Commissioners of a flood prevention |
| 8 | | district determines that an emergency situation exists |
| 9 | | regarding levee repair or flood prevention, and upon an |
| 10 | | ordinance confirming the determination adopted by the |
| 11 | | affirmative vote of a majority of the members of the county |
| 12 | | board of the county in which the district is situated, the |
| 13 | | county may impose a flood prevention
retailers' occupation tax |
| 14 | | upon all persons engaged in the business of
selling tangible |
| 15 | | personal property at retail within the territory of the |
| 16 | | district to provide revenue to pay the costs of providing |
| 17 | | emergency levee repair and flood prevention and to secure the |
| 18 | | payment of bonds, notes, and other evidences of indebtedness |
| 19 | | issued under this Act for a period not to exceed 25 years or as |
| 20 | | required to repay the bonds, notes, and other evidences of |
| 21 | | indebtedness issued under this Act.
The tax rate shall be 0.25%
|
| 22 | | of the gross receipts from all taxable sales made in the course |
| 23 | | of that
business. Beginning December 1, 2019, this tax is not |
| 24 | | imposed on sales of aviation fuel unless the tax revenue is |
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| 1 | | expended for airport-related purposes. If the District does not |
| 2 | | have an airport-related purpose to which it dedicates aviation |
| 3 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
| 4 | | The County must comply with the certification requirements for |
| 5 | | airport-related purposes under Section 5-1184 of the Counties |
| 6 | | Code. The tax
imposed under this Section and all civil |
| 7 | | penalties that may be
assessed as an incident thereof shall be |
| 8 | | collected and enforced by the
State Department of Revenue. The |
| 9 | | Department shall have full power to
administer and enforce this |
| 10 | | Section; to collect all taxes and penalties
so collected in the |
| 11 | | manner hereinafter provided; and to determine all
rights to |
| 12 | | credit memoranda arising on account of the erroneous payment
of |
| 13 | | tax or penalty hereunder. |
| 14 | | For purposes of this Act, "airport-related purposes" has |
| 15 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
| 16 | | Act. This exclusion for aviation fuel only applies for so long |
| 17 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 18 | | U.S.C. 47133 are binding on the District. |
| 19 | | In the administration of and compliance with this |
| 20 | | subsection, the Department and persons who are subject to this |
| 21 | | subsection (i) have the same rights, remedies, privileges, |
| 22 | | immunities, powers, and duties, (ii) are subject to the same |
| 23 | | conditions, restrictions, limitations, penalties, and |
| 24 | | definitions of terms, and (iii) shall employ the same modes of |
| 25 | | procedure as are set forth in Sections 1 through 1o, 2 through |
| 26 | | 2-70 (in respect to all provisions contained in those Sections |
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| 1 | | other than the State rate of tax), 2a through 2h, 3 (except as |
| 2 | | to the disposition of taxes and penalties collected, and except |
| 3 | | that the retailer's discount is not allowed for taxes paid on |
| 4 | | aviation fuel that are deposited into the Local Government |
| 5 | | Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
| 6 | | 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the |
| 7 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
| 8 | | Penalty and Interest Act as if those provisions were set forth |
| 9 | | in this subsection. |
| 10 | | Persons subject to any tax imposed under this Section may |
| 11 | | reimburse themselves for their seller's tax
liability |
| 12 | | hereunder by separately stating the tax as an additional
|
| 13 | | charge, which charge may be stated in combination in a single |
| 14 | | amount
with State taxes that sellers are required to collect |
| 15 | | under the Use
Tax Act, under any bracket schedules the
|
| 16 | | Department may prescribe. |
| 17 | | If a tax is imposed under this subsection (a), a tax shall |
| 18 | | also
be imposed under subsection (b) of this Section. |
| 19 | | (b) If a tax has been imposed under subsection (a), a flood |
| 20 | | prevention service occupation
tax shall
also be imposed upon |
| 21 | | all persons engaged within the territory of the district in
the |
| 22 | | business of making sales of service, who, as an incident to |
| 23 | | making the sales
of service, transfer tangible personal |
| 24 | | property,
either in the form of tangible personal property or |
| 25 | | in the form of real estate
as an incident to a sale of service |
| 26 | | to provide revenue to pay the costs of providing emergency |
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| 1 | | levee repair and flood prevention and to secure the payment of |
| 2 | | bonds, notes, and other evidences of indebtedness issued under |
| 3 | | this Act for a period not to exceed 25 years or as required to |
| 4 | | repay the bonds, notes, and other evidences of indebtedness. |
| 5 | | The tax rate shall be 0.25% of the selling price
of all |
| 6 | | tangible personal property transferred. Beginning December 1, |
| 7 | | 2019, this tax is not imposed on sales of aviation fuel unless |
| 8 | | the tax revenue is expended for airport-related purposes. If |
| 9 | | the District does not have an airport-related purpose to which |
| 10 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
| 11 | | excluded from the tax. The County must comply with the |
| 12 | | certification requirements for airport-related purposes under |
| 13 | | Section 5-1184 of the Counties Code. For purposes of this Act, |
| 14 | | "airport-related purposes" has the meaning ascribed in Section |
| 15 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
| 16 | | fuel only applies for so long as the revenue use requirements |
| 17 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
| 18 | | District. |
| 19 | | The tax imposed under this subsection and all civil
|
| 20 | | penalties that may be assessed as an incident thereof shall be |
| 21 | | collected
and enforced by the State Department of Revenue. The |
| 22 | | Department shall
have full power to administer and enforce this |
| 23 | | subsection; to collect all
taxes and penalties due hereunder; |
| 24 | | to dispose of taxes and penalties
collected in the manner |
| 25 | | hereinafter provided; and to determine all
rights to credit |
| 26 | | memoranda arising on account of the erroneous payment
of tax or |
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| 1 | | penalty hereunder. |
| 2 | | In the administration of and compliance with this |
| 3 | | subsection, the Department and persons who are subject to this |
| 4 | | subsection shall (i) have the same rights, remedies, |
| 5 | | privileges, immunities, powers, and duties, (ii) be subject to |
| 6 | | the same conditions, restrictions, limitations, penalties, and |
| 7 | | definitions of terms, and (iii) employ the same modes of |
| 8 | | procedure as are set forth in Sections 2 (except that the |
| 9 | | reference to State in the definition of supplier maintaining a |
| 10 | | place of business in this State means the district), 2a through |
| 11 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
| 12 | | those Sections other than the State rate of tax), 4 (except |
| 13 | | that the reference to the State shall be to the district), 5, |
| 14 | | 7, 8 (except that the jurisdiction to which the tax is a debt |
| 15 | | to the extent indicated in that Section 8 is the district), 9 |
| 16 | | (except as to the disposition of taxes and penalties collected, |
| 17 | | and except that the retailer's discount is not allowed for |
| 18 | | taxes paid on aviation fuel that are deposited into the Local |
| 19 | | Government Aviation Trust Fund), 10, 11, 12 (except the |
| 20 | | reference therein to Section 2b of the Retailers' Occupation |
| 21 | | Tax Act), 13 (except that any reference to the State means the |
| 22 | | district), Section 15, 16, 17, 18, 19, and 20 of the Service |
| 23 | | Occupation Tax Act and all provisions of the Uniform Penalty |
| 24 | | and Interest Act, as fully as if those provisions were set |
| 25 | | forth herein. |
| 26 | | Persons subject to any tax imposed under the authority |
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| 1 | | granted
in this subsection may reimburse themselves for their |
| 2 | | serviceman's tax
liability hereunder by separately stating the |
| 3 | | tax as an additional
charge, that charge may be stated in |
| 4 | | combination in a single amount
with State tax that servicemen |
| 5 | | are authorized to collect under the
Service Use Tax Act, under |
| 6 | | any bracket schedules the
Department may prescribe. |
| 7 | | (c) The taxes imposed in subsections (a) and (b) may not be |
| 8 | | imposed on personal property titled or registered with an |
| 9 | | agency of the State or on personal property taxed at the 1% |
| 10 | | rate under the Retailers' Occupation Tax Act and the Service |
| 11 | | Occupation Tax Act. |
| 12 | | (d) Nothing in this Section shall be construed to authorize |
| 13 | | the
district to impose a tax upon the privilege of engaging in |
| 14 | | any business
that under the Constitution of the United States |
| 15 | | may not be made the
subject of taxation by the State. |
| 16 | | (e) The certificate of registration that is issued by the |
| 17 | | Department to a retailer under the Retailers' Occupation Tax |
| 18 | | Act or a serviceman under the Service Occupation Tax Act |
| 19 | | permits the retailer or serviceman to engage in a business that |
| 20 | | is taxable without registering separately with the Department |
| 21 | | under an ordinance or resolution under this Section. |
| 22 | | (f) Except as otherwise provided, the The Department shall |
| 23 | | immediately pay over to the State Treasurer, ex officio, as |
| 24 | | trustee, all taxes and penalties collected under this Section |
| 25 | | to be deposited into the Flood Prevention Occupation Tax Fund, |
| 26 | | which shall be an unappropriated trust fund held outside the |
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| 1 | | State treasury. Taxes and penalties collected on aviation fuel |
| 2 | | sold on or after December 1, 2019, shall be immediately paid |
| 3 | | over by the Department to the State Treasurer, ex officio, as |
| 4 | | trustee, for deposit into the Local Government Aviation Trust |
| 5 | | Fund. The Department shall only pay moneys into the State |
| 6 | | Aviation Program Fund under this Act for so long as the revenue |
| 7 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 8 | | binding on the District. |
| 9 | | On or before the 25th day of each calendar month, the |
| 10 | | Department shall prepare and certify to the Comptroller the |
| 11 | | disbursement of stated sums of money to the counties from which |
| 12 | | retailers or servicemen have paid taxes or penalties to the |
| 13 | | Department during the second preceding calendar month. The |
| 14 | | amount to be paid to each county is equal to the amount (not |
| 15 | | including credit memoranda and not including taxes and |
| 16 | | penalties collected on aviation fuel sold on or after December |
| 17 | | 1, 2019) collected from the county under this Section during |
| 18 | | the second preceding calendar month by the Department, (i) less |
| 19 | | 2% of that amount (except the amount collected on aviation fuel |
| 20 | | sold on or after December 1, 2019), which shall be deposited |
| 21 | | into the Tax Compliance and Administration Fund and shall be |
| 22 | | used by the Department in administering and enforcing the |
| 23 | | provisions of this Section on behalf of the county, (ii) plus |
| 24 | | an amount that the Department determines is necessary to offset |
| 25 | | any amounts that were erroneously paid to a different taxing |
| 26 | | body; (iii) less an amount equal to the amount of refunds made |
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| 1 | | during the second preceding calendar month by the Department on |
| 2 | | behalf of the county; and (iv) less any amount that the |
| 3 | | Department determines is necessary to offset any amounts that |
| 4 | | were payable to a different taxing body but were erroneously |
| 5 | | paid to the county. When certifying the amount of a monthly |
| 6 | | disbursement to a county under this Section, the Department |
| 7 | | shall increase or decrease the amounts by an amount necessary |
| 8 | | to offset any miscalculation of previous disbursements within |
| 9 | | the previous 6 months from the time a miscalculation is |
| 10 | | discovered. |
| 11 | | Within 10 days after receipt by the Comptroller from the |
| 12 | | Department of the disbursement certification to the counties |
| 13 | | provided for in this Section, the Comptroller shall cause the |
| 14 | | orders to be drawn for the respective amounts in accordance |
| 15 | | with directions contained in the certification. |
| 16 | | If the Department determines that a refund should be made |
| 17 | | under this Section to a claimant instead of issuing a credit |
| 18 | | memorandum, then the Department shall notify the Comptroller, |
| 19 | | who shall cause the order to be drawn for the amount specified |
| 20 | | and to the person named in the notification from the |
| 21 | | Department. The refund shall be paid by the Treasurer out of |
| 22 | | the Flood Prevention Occupation Tax Fund. |
| 23 | | (g) If a county imposes a tax under this Section, then the |
| 24 | | county board shall, by ordinance, discontinue the tax upon the |
| 25 | | payment of all indebtedness of the flood prevention district. |
| 26 | | The tax shall not be discontinued until all indebtedness of the |
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| 1 | | District has been paid. |
| 2 | | (h) Any ordinance imposing the tax under this Section, or |
| 3 | | any ordinance that discontinues the tax, must be certified by |
| 4 | | the county clerk and filed with the Illinois Department of |
| 5 | | Revenue either (i) on or before the first day of April, |
| 6 | | whereupon the Department shall proceed to administer and |
| 7 | | enforce the tax or change in the rate as of the first day of |
| 8 | | July next following the filing; or (ii) on or before the first |
| 9 | | day of October, whereupon the Department shall proceed to |
| 10 | | administer and enforce the tax or change in the rate as of the |
| 11 | | first day of January next following the filing. |
| 12 | | (j) County Flood Prevention Occupation Tax Fund. All |
| 13 | | proceeds received by a county from a tax distribution under |
| 14 | | this Section must be maintained in a special fund known as the |
| 15 | | [name of county] flood prevention occupation tax fund. The |
| 16 | | county shall, at the direction of the flood prevention |
| 17 | | district, use moneys in the fund to pay the costs of providing |
| 18 | | emergency levee repair and flood prevention and to pay bonds, |
| 19 | | notes, and other evidences of indebtedness issued under this |
| 20 | | Act. |
| 21 | | (k) This Section may be cited as the Flood Prevention |
| 22 | | Occupation Tax Law.
|
| 23 | | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; |
| 24 | | 99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
|
| 25 | | Section 15-60. The Metro-East Park and Recreation District |
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| 1 | | Act is amended by changing Section 30 as follows:
|
| 2 | | (70 ILCS 1605/30)
|
| 3 | | Sec. 30. Taxes.
|
| 4 | | (a) The board shall impose a
tax upon all persons engaged |
| 5 | | in the business of selling tangible personal
property, other |
| 6 | | than personal property titled or registered with an agency of
|
| 7 | | this State's government,
at retail in the District on the gross |
| 8 | | receipts from the
sales made in the course of business.
This |
| 9 | | tax
shall be imposed only at the rate of one-tenth of one per |
| 10 | | cent.
|
| 11 | | This additional tax may not be imposed on tangible personal |
| 12 | | property taxed at the 1% rate under the Retailers' Occupation |
| 13 | | Tax Act. Beginning December 1, 2019, this tax is not imposed on |
| 14 | | sales of aviation fuel unless the tax revenue is expended for |
| 15 | | airport-related purposes. If the District does not have an |
| 16 | | airport-related purpose to which it dedicates aviation fuel tax |
| 17 | | revenue, then aviation fuel shall be excluded from tax. For |
| 18 | | purposes of this Act, "airport-related purposes" has the |
| 19 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
| 20 | | This exception for aviation fuel only applies for so long as |
| 21 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 22 | | U.S.C. 47133 are binding on the District.
The tax imposed by |
| 23 | | the Board under this Section and
all civil penalties that may |
| 24 | | be assessed as an incident of the tax shall be
collected and |
| 25 | | enforced by the Department of Revenue. The certificate
of |
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| 1 | | registration that is issued by the Department to a retailer |
| 2 | | under the
Retailers' Occupation Tax Act shall permit the |
| 3 | | retailer to engage in a business
that is taxable without |
| 4 | | registering separately with the Department under an
ordinance |
| 5 | | or resolution under this Section. The Department has full
power |
| 6 | | to administer and enforce this Section, to collect all taxes |
| 7 | | and
penalties due under this Section, to dispose of taxes and |
| 8 | | penalties so
collected in the manner provided in this Section, |
| 9 | | and to determine
all rights to credit memoranda arising on |
| 10 | | account of the erroneous payment of
a tax or penalty under this |
| 11 | | Section. In the administration of and compliance
with this |
| 12 | | Section, the Department and persons who are subject to this |
| 13 | | Section
shall (i) have the same rights, remedies, privileges, |
| 14 | | immunities, powers, and
duties, (ii) be subject to the same |
| 15 | | conditions, restrictions, limitations,
penalties, and |
| 16 | | definitions of terms, and (iii) employ the same modes of
|
| 17 | | procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, |
| 18 | | 1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all |
| 19 | | provisions contained in those Sections
other than the
State |
| 20 | | rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except |
| 21 | | provisions
relating to
transaction returns and quarter monthly |
| 22 | | payments, and except that the retailer's discount is not |
| 23 | | allowed for taxes paid on aviation fuel that are deposited into |
| 24 | | the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, |
| 25 | | 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, |
| 26 | | 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act |
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| 1 | | and the Uniform Penalty and
Interest Act as if those provisions |
| 2 | | were set forth in this Section.
|
| 3 | | On or before September 1, 2019, and on or before each April |
| 4 | | 1 and October 1 thereafter, the Board must certify to the |
| 5 | | Department of Transportation, in the form and manner required |
| 6 | | by the Department, whether the District has an airport-related |
| 7 | | purpose, which would allow any Retailers' Occupation Tax and |
| 8 | | Service Occupation Tax imposed by the District to include tax |
| 9 | | on aviation fuel. On or before October 1, 2019, and on or |
| 10 | | before each May 1 and November 1 thereafter, the Department of |
| 11 | | Transportation shall provide to the Department of Revenue, a |
| 12 | | list of units of local government which have certified to the |
| 13 | | Department of Transportation that they have airport-related |
| 14 | | purposes, which would allow any Retailers' Occupation Tax and |
| 15 | | Service Occupation Tax imposed by the unit of local government |
| 16 | | to include tax on aviation fuel. All disputes regarding whether |
| 17 | | or not a unit of local government has an airport-related |
| 18 | | purpose shall be resolved by the Department of Transportation. |
| 19 | | Persons subject to any tax imposed under the authority |
| 20 | | granted in this
Section may reimburse themselves for their |
| 21 | | sellers' tax liability by
separately stating the tax as an |
| 22 | | additional charge, which charge may be stated
in combination, |
| 23 | | in a single amount, with State tax which sellers are required
|
| 24 | | to collect under the Use Tax Act, pursuant to such bracketed |
| 25 | | schedules as the
Department may prescribe.
|
| 26 | | Whenever the Department determines that a refund should be |
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| 1 | | made under this
Section to a claimant instead of issuing a |
| 2 | | credit memorandum, the Department
shall notify the State |
| 3 | | Comptroller, who shall cause the order to be drawn for
the |
| 4 | | amount specified and to the person named in the notification |
| 5 | | from the
Department. The refund shall be paid by the State |
| 6 | | Treasurer out of the
State Metro-East Park and Recreation |
| 7 | | District Fund.
|
| 8 | | (b) If a tax has been imposed under subsection (a), a
|
| 9 | | service occupation tax shall
also be imposed at the same rate |
| 10 | | upon all persons engaged, in the District, in
the business
of |
| 11 | | making sales of service, who, as an incident to making those |
| 12 | | sales of
service, transfer tangible personal property within |
| 13 | | the District
as an
incident to a sale of service.
This tax may |
| 14 | | not be imposed on tangible personal property taxed at the 1% |
| 15 | | rate under the Service Occupation Tax Act. Beginning December |
| 16 | | 1, 2019, this tax may not be imposed on sales of aviation fuel |
| 17 | | unless the tax revenue is expended for airport-related |
| 18 | | purposes. If the District does not have an airport-related |
| 19 | | purpose to which it dedicates aviation fuel tax revenue, then |
| 20 | | aviation fuel shall be excluded from tax. For purposes of this |
| 21 | | Act, "airport-related purposes" has the meaning ascribed in |
| 22 | | Section 6z-20.2 of the State Finance Act. This exception for |
| 23 | | aviation fuel only applies for so long as the revenue use |
| 24 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
| 25 | | binding on the District.
The tax imposed under this subsection |
| 26 | | and all civil penalties that may be
assessed as an incident |
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| 1 | | thereof shall be collected and enforced by the
Department of |
| 2 | | Revenue. The Department has
full power to
administer and |
| 3 | | enforce this subsection; to collect all taxes and penalties
due |
| 4 | | hereunder; to dispose of taxes and penalties so collected in |
| 5 | | the manner
hereinafter provided; and to determine all rights to |
| 6 | | credit memoranda
arising on account of the erroneous payment of |
| 7 | | tax or penalty hereunder.
In the administration of, and |
| 8 | | compliance with this subsection, the
Department and persons who |
| 9 | | are subject to this paragraph shall (i) have the
same rights, |
| 10 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
| 11 | | subject to the same conditions, restrictions, limitations, |
| 12 | | penalties,
exclusions, exemptions, and definitions of terms, |
| 13 | | and (iii) employ the same
modes
of procedure as are prescribed |
| 14 | | in Sections 2 (except that the
reference to State in the |
| 15 | | definition of supplier maintaining a place of
business in this |
| 16 | | State shall mean the District), 2a, 2b, 2c, 3 through
3-50 (in |
| 17 | | respect to all provisions therein other than the State rate of
|
| 18 | | tax), 4 (except that the reference to the State shall be to the |
| 19 | | District),
5, 7, 8 (except that the jurisdiction to which the |
| 20 | | tax shall be a debt to
the extent indicated in that Section 8 |
| 21 | | shall be the District), 9 (except as
to the disposition of |
| 22 | | taxes and penalties collected, and except that the retailer's |
| 23 | | discount is not allowed for taxes paid on aviation fuel that |
| 24 | | are deposited into the Local Government Aviation Trust Fund), |
| 25 | | 10, 11, 12 (except the
reference therein to Section 2b of the
|
| 26 | | Retailers' Occupation Tax Act), 13 (except that any reference |
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| 1 | | to the State
shall mean the District), Sections 15, 16,
17, 18, |
| 2 | | 19 and 20 of the Service Occupation Tax Act and
the Uniform |
| 3 | | Penalty and Interest Act, as fully as if those provisions were
|
| 4 | | set forth herein.
|
| 5 | | On or before September 1, 2019, and on or before each April |
| 6 | | 1 and October 1 thereafter, the Board must certify to the |
| 7 | | Department of Transportation, in the form and manner required |
| 8 | | by the Department, whether the District has an airport-related |
| 9 | | purpose, which would allow any Retailers' Occupation Tax and |
| 10 | | Service Occupation Tax imposed by the District to include tax |
| 11 | | on aviation fuel. On or before October 1, 2019, and on or |
| 12 | | before each May 1 and November 1 thereafter, the Department of |
| 13 | | Transportation shall provide to the Department of Revenue, a |
| 14 | | list of units of local government which have certified to the |
| 15 | | Department of Transportation that they have airport-related |
| 16 | | purposes, which would allow any Retailers' Occupation Tax and |
| 17 | | Service Occupation Tax imposed by the unit of local government |
| 18 | | to include tax on aviation fuel. All disputes regarding whether |
| 19 | | or not a unit of local government has an airport-related |
| 20 | | purpose shall be resolved by the Department of Transportation. |
| 21 | | Persons subject to any tax imposed under the authority |
| 22 | | granted in
this subsection may reimburse themselves for their |
| 23 | | serviceman's tax liability
by separately stating the tax as an |
| 24 | | additional charge, which
charge may be stated in combination, |
| 25 | | in a single amount, with State tax
that servicemen are |
| 26 | | authorized to collect under the Service Use Tax Act, in
|
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| 1 | | accordance with such bracket schedules as the Department may |
| 2 | | prescribe.
|
| 3 | | Whenever the Department determines that a refund should be |
| 4 | | made under this
subsection to a claimant instead of issuing a |
| 5 | | credit memorandum, the Department
shall notify the State |
| 6 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 7 | | amount specified, and to the person named, in the notification
|
| 8 | | from the Department. The refund shall be paid by the State |
| 9 | | Treasurer out
of the
State Metro-East Park and Recreation |
| 10 | | District Fund.
|
| 11 | | Nothing in this subsection shall be construed to authorize |
| 12 | | the board
to impose a tax upon the privilege of engaging in any |
| 13 | | business which under
the Constitution of the United States may |
| 14 | | not be made the subject of taxation
by the State.
|
| 15 | | (c) Except as otherwise provided in this paragraph, the The |
| 16 | | Department shall immediately pay over to the State Treasurer, |
| 17 | | ex
officio,
as trustee, all taxes and penalties collected under |
| 18 | | this Section to be
deposited into the
State Metro-East Park and |
| 19 | | Recreation District Fund, which
shall be an unappropriated |
| 20 | | trust fund held outside of the State treasury. Taxes and |
| 21 | | penalties collected on aviation fuel sold on or after December |
| 22 | | 1, 2019, shall be immediately paid over by the Department to |
| 23 | | the State Treasurer, ex officio, as trustee, for deposit into |
| 24 | | the Local Government Aviation Trust Fund. The Department shall |
| 25 | | only pay moneys into the State Aviation Program Fund under this |
| 26 | | Act for so long as the revenue use requirements of 49 U.S.C. |
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| 1 | | 47107(b) and 49 U.S.C. 47133 are binding on the District. |
| 2 | | As soon as possible after the first day of each month, |
| 3 | | beginning January 1, 2011, upon certification of the Department |
| 4 | | of Revenue, the Comptroller shall order transferred, and the |
| 5 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 6 | | local sales tax increment, as defined in the Innovation |
| 7 | | Development and Economy Act, collected under this Section |
| 8 | | during the second preceding calendar month for sales within a |
| 9 | | STAR bond district. The Department shall make this |
| 10 | | certification only if the Metro East Park and Recreation |
| 11 | | District imposes a tax on real property as provided in the |
| 12 | | definition of "local sales taxes" under the Innovation |
| 13 | | Development and Economy Act. |
| 14 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 15 | | on
or before the 25th
day of each calendar month, the |
| 16 | | Department shall prepare and certify to the
Comptroller the |
| 17 | | disbursement of stated sums of money
pursuant to Section 35 of |
| 18 | | this Act to the District from which retailers have
paid
taxes |
| 19 | | or penalties to the Department during the second preceding
|
| 20 | | calendar month. The amount to be paid to the District shall be |
| 21 | | the amount (not
including credit memoranda and not including |
| 22 | | taxes and penalties collected on aviation fuel sold on or after |
| 23 | | December 1, 2019) collected under this Section during the |
| 24 | | second
preceding
calendar month by the Department plus an |
| 25 | | amount the Department determines is
necessary to offset any |
| 26 | | amounts that were erroneously paid to a different
taxing body, |
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| 1 | | and not including (i) an amount equal to the amount of refunds
|
| 2 | | made
during the second preceding calendar month by the |
| 3 | | Department on behalf of
the District, (ii) any amount that the |
| 4 | | Department determines is
necessary to offset any amounts that |
| 5 | | were payable to a different taxing body
but were erroneously |
| 6 | | paid to the District, (iii) any amounts that are transferred to |
| 7 | | the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, |
| 8 | | which the Department shall transfer into the Tax Compliance and |
| 9 | | Administration Fund. The Department, at the time of each |
| 10 | | monthly disbursement to the District, shall prepare and certify |
| 11 | | to the State Comptroller the amount to be transferred into the |
| 12 | | Tax Compliance and Administration Fund under this subsection. |
| 13 | | Within 10 days after receipt by the
Comptroller of the |
| 14 | | disbursement certification to the District and the Tax |
| 15 | | Compliance and Administration Fund provided for in
this Section |
| 16 | | to be given to the Comptroller by the Department, the |
| 17 | | Comptroller
shall cause the orders to be drawn for the |
| 18 | | respective amounts in accordance
with directions contained in |
| 19 | | the certification.
|
| 20 | | (d) For the purpose of determining
whether a tax authorized |
| 21 | | under this Section is
applicable, a retail sale by a producer |
| 22 | | of coal or another mineral mined in
Illinois is a sale at |
| 23 | | retail at the place where the coal or other mineral mined
in |
| 24 | | Illinois is extracted from the earth. This paragraph does not |
| 25 | | apply to coal
or another mineral when it is delivered or |
| 26 | | shipped by the seller to the
purchaser
at a point outside |
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| 1 | | Illinois so that the sale is exempt under the United States
|
| 2 | | Constitution as a sale in interstate or foreign commerce.
|
| 3 | | (e) Nothing in this Section shall be construed to authorize |
| 4 | | the board to
impose a
tax upon the privilege of engaging in any |
| 5 | | business that under the Constitution
of the United States may |
| 6 | | not be made the subject of taxation by this State.
|
| 7 | | (f) An ordinance imposing a tax under this Section or an |
| 8 | | ordinance extending
the
imposition of a tax to an additional |
| 9 | | county or counties
shall be certified
by the
board and filed |
| 10 | | with the Department of Revenue
either (i) on or
before the |
| 11 | | first day of April, whereupon the Department shall proceed to
|
| 12 | | administer and enforce the tax as of the first day of July next |
| 13 | | following
the filing; or (ii)
on or before the first day of |
| 14 | | October, whereupon the
Department shall proceed to administer |
| 15 | | and enforce the tax as of the first
day of January next |
| 16 | | following the filing.
|
| 17 | | (g) When certifying the amount of a monthly disbursement to |
| 18 | | the District
under
this
Section, the Department shall increase |
| 19 | | or decrease the amounts by an amount
necessary to offset any |
| 20 | | misallocation of previous disbursements. The offset
amount |
| 21 | | shall be the amount erroneously disbursed within the previous 6 |
| 22 | | months
from the time a misallocation is discovered.
|
| 23 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
| 24 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
|
| 25 | | Section 15-65. The Local Mass Transit District Act is |
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| 1 | | amended by changing Section 5.01 as follows:
|
| 2 | | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
|
| 3 | | Sec. 5.01. Metro East Mass Transit District; use and |
| 4 | | occupation taxes.
|
| 5 | | (a) The Board of Trustees of any Metro East Mass Transit
|
| 6 | | District may, by ordinance adopted with the concurrence of |
| 7 | | two-thirds of
the then trustees, impose throughout the District |
| 8 | | any or all of the taxes and
fees provided in this Section. |
| 9 | | Except as otherwise provided, all All taxes and fees imposed |
| 10 | | under this Section
shall be used only for public mass |
| 11 | | transportation systems, and the amount used
to provide mass |
| 12 | | transit service to unserved areas of the District shall be in
|
| 13 | | the same proportion to the total proceeds as the number of |
| 14 | | persons residing in
the unserved areas is to the total |
| 15 | | population of the District. Except as
otherwise provided in |
| 16 | | this Act, taxes imposed under
this Section and civil penalties |
| 17 | | imposed incident thereto shall be
collected and enforced by the |
| 18 | | State Department of Revenue.
The Department shall have the |
| 19 | | power to administer and enforce the taxes
and to determine all |
| 20 | | rights for refunds for erroneous payments of the taxes.
|
| 21 | | (b) The Board may impose a Metro East Mass Transit District |
| 22 | | Retailers'
Occupation Tax upon all persons engaged in the |
| 23 | | business of selling tangible
personal property at retail in the |
| 24 | | district at a rate of 1/4 of 1%, or as
authorized under |
| 25 | | subsection (d-5) of this Section, of the
gross receipts from |
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| 1 | | the sales made in the course of such business within
the |
| 2 | | district, except that the rate of tax imposed under this |
| 3 | | Section on sales of aviation fuel on or after December 1, 2019 |
| 4 | | shall be 0.25% in Madison County unless the Metro-East Mass |
| 5 | | Transit District in Madison County has an "airport-related |
| 6 | | purpose" and any additional amount authorized under subsection |
| 7 | | (d-5) is expended for airport-related purposes. If there is no |
| 8 | | airport-related purpose to which aviation fuel tax revenue is |
| 9 | | dedicated, then aviation fuel is excluded from any future |
| 10 | | increase in the tax. The rate in St. Clair County shall be |
| 11 | | 0.25% unless the Metro-East Mass Transit District in St. Clair |
| 12 | | County has an "airport-related purpose" and the additional |
| 13 | | 0.50% of the 0.75% tax on aviation fuel imposed in that County |
| 14 | | is expended for airport-related purposes. If there is no |
| 15 | | airport-related purpose to which aviation fuel tax revenue is |
| 16 | | dedicated, then aviation fuel is excluded from the tax. |
| 17 | | On or before September 1, 2019, and on or before each April |
| 18 | | 1 and October 1 thereafter, each Metro-East Mass Transit |
| 19 | | District and Madison and St. Clair Counties must certify to the |
| 20 | | Department of Transportation, in the form and manner required |
| 21 | | by the Department, whether they have an airport-related |
| 22 | | purpose, which would allow any Retailers' Occupation Tax and |
| 23 | | Service Occupation Tax imposed under this Act to include tax on |
| 24 | | aviation fuel. On or before October 1, 2019, and on or before |
| 25 | | each May 1 and November 1 thereafter, the Department of |
| 26 | | Transportation shall provide to the Department of Revenue, a |
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| 1 | | list of units of local government which have certified to the |
| 2 | | Department of Transportation that they have airport-related |
| 3 | | purposes, which would allow any Retailers' Occupation Tax and |
| 4 | | Service Occupation Tax imposed by the unit of local government |
| 5 | | to include tax on aviation fuel. All disputes regarding whether |
| 6 | | or not a unit of local government has an airport-related |
| 7 | | purpose shall be resolved by the Department of Transportation. |
| 8 | | For purposes of this Act, "airport-related purposes" has |
| 9 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
| 10 | | Act. This exclusion for aviation fuel only applies for so long |
| 11 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 12 | | U.S.C. 47133 are binding on the District. |
| 13 | | The tax imposed under this Section and all civil
penalties |
| 14 | | that may be assessed as an incident thereof shall be collected
|
| 15 | | and enforced by the State Department of Revenue. The Department |
| 16 | | shall have
full power to administer and enforce this Section; |
| 17 | | to collect all taxes
and penalties so collected in the manner |
| 18 | | hereinafter provided; and to determine
all rights to credit |
| 19 | | memoranda arising on account of the erroneous payment
of tax or |
| 20 | | penalty hereunder. In the administration of, and compliance |
| 21 | | with,
this Section, the Department and persons who are subject |
| 22 | | to this Section
shall have the same rights, remedies, |
| 23 | | privileges, immunities, powers and
duties, and be subject to |
| 24 | | the same conditions, restrictions, limitations,
penalties, |
| 25 | | exclusions, exemptions and definitions of terms and employ
the |
| 26 | | same modes of procedure, as are prescribed in Sections 1, 1a, |
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| 1 | | 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all |
| 2 | | provisions
therein other than the State rate of tax), 2c, 3 |
| 3 | | (except as to the
disposition of taxes and penalties collected, |
| 4 | | and except that the retailer's discount is not allowed for |
| 5 | | taxes paid on aviation fuel that are deposited into the Local |
| 6 | | Government Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, |
| 7 | | 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, |
| 8 | | and 14 of
the Retailers' Occupation Tax Act and Section 3-7 of |
| 9 | | the Uniform Penalty
and Interest Act, as fully as if those |
| 10 | | provisions were set forth herein.
|
| 11 | | Persons subject to any tax imposed under the Section may |
| 12 | | reimburse
themselves for their seller's tax liability |
| 13 | | hereunder by separately stating
the tax as an additional |
| 14 | | charge, which charge may be stated in combination,
in a single |
| 15 | | amount, with State taxes that sellers are required to collect
|
| 16 | | under the Use Tax Act, in accordance with such bracket |
| 17 | | schedules as the
Department may prescribe.
|
| 18 | | Whenever the Department determines that a refund should be |
| 19 | | made under this
Section to a claimant instead of issuing a |
| 20 | | credit memorandum, the Department
shall notify the State |
| 21 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 22 | | amount specified, and to the person named, in the notification
|
| 23 | | from the Department. The refund shall be paid by the State |
| 24 | | Treasurer out
of the Metro East Mass Transit District tax fund |
| 25 | | established under
paragraph (h)
of this Section.
|
| 26 | | If a tax is imposed under this subsection (b), a tax shall |
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| 1 | | also be
imposed under subsections (c) and (d) of this Section.
|
| 2 | | For the purpose of determining whether a tax authorized |
| 3 | | under this Section
is applicable, a retail sale, by a producer |
| 4 | | of coal or other mineral mined
in Illinois, is a sale at retail |
| 5 | | at the place where the coal or other mineral
mined in Illinois |
| 6 | | is extracted from the earth. This paragraph does not
apply to |
| 7 | | coal or other mineral when it is delivered or shipped by the |
| 8 | | seller
to the purchaser at a point outside Illinois so that the |
| 9 | | sale is exempt
under the Federal Constitution as a sale in |
| 10 | | interstate or foreign commerce.
|
| 11 | | No tax shall be imposed or collected under this subsection |
| 12 | | on the sale of a motor vehicle in this State to a resident of |
| 13 | | another state if that motor vehicle will not be titled in this |
| 14 | | State.
|
| 15 | | Nothing in this Section shall be construed to authorize the |
| 16 | | Metro East
Mass Transit District to impose a tax upon the |
| 17 | | privilege of engaging in any
business which under the |
| 18 | | Constitution of the United States may not be made
the subject |
| 19 | | of taxation by this State.
|
| 20 | | (c) If a tax has been imposed under subsection (b), a Metro |
| 21 | | East Mass
Transit District Service Occupation Tax shall
also be |
| 22 | | imposed upon all persons engaged, in the district, in the |
| 23 | | business
of making sales of service, who, as an incident to |
| 24 | | making those sales of
service, transfer tangible personal |
| 25 | | property within the District, either in
the form of tangible |
| 26 | | personal property or in the form of real estate as an
incident |
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| 1 | | to a sale of service. The tax rate shall be 1/4%, or as |
| 2 | | authorized
under subsection (d-5) of this Section, of the |
| 3 | | selling
price of tangible personal property so transferred |
| 4 | | within the district, except that the rate of tax imposed in |
| 5 | | these Counties under this Section on sales of aviation fuel on |
| 6 | | or after December 1, 2019 shall be 0.25% in Madison County |
| 7 | | unless the Metro-East Mass Transit District in Madison County |
| 8 | | has an "airport-related purpose" and any additional amount |
| 9 | | authorized under subsection (d-5) is expended for |
| 10 | | airport-related purposes. If there is no airport-related |
| 11 | | purpose to which aviation fuel tax revenue is dedicated, then |
| 12 | | aviation fuel is excluded from any future increase in the tax. |
| 13 | | The rate in St. Clair County shall be 0.25% unless the |
| 14 | | Metro-East Mass Transit District in St. Clair County has an |
| 15 | | "airport-related purpose" and the additional 0.50% of the 0.75% |
| 16 | | tax on aviation fuel is expended for airport-related purposes. |
| 17 | | If there is no airport-related purpose to which aviation fuel |
| 18 | | tax revenue is dedicated, then aviation fuel is excluded from |
| 19 | | the tax.
|
| 20 | | On or before December 1, 2019, and on or before each May 1 |
| 21 | | and November 1 thereafter, each Metro-East Mass Transit |
| 22 | | District and Madison and St. Clair Counties must certify to the |
| 23 | | Department of Transportation, in the form and manner required |
| 24 | | by the Department, whether they have an airport-related |
| 25 | | purpose, which would allow any Retailers' Occupation Tax and |
| 26 | | Service Occupation Tax imposed under this Act to include tax on |
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| 1 | | aviation fuel. On or before October 1, 2019, and on or before |
| 2 | | each May 1 and November 1 thereafter, the Department of |
| 3 | | Transportation shall provide to the Department of Revenue, a |
| 4 | | list of units of local government which have certified to the |
| 5 | | Department of Transportation that they have airport-related |
| 6 | | purposes, which would allow any Retailers' Occupation Tax and |
| 7 | | Service Occupation Tax imposed by the unit of local government |
| 8 | | to include tax on aviation fuel. All disputes regarding whether |
| 9 | | or not a unit of local government has an airport-related |
| 10 | | purpose shall be resolved by the Department of Transportation. |
| 11 | | For purposes of this Act, "airport-related purposes" has |
| 12 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
| 13 | | Act. This exclusion for aviation fuel only applies for so long |
| 14 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 15 | | U.S.C. 47133 are binding on the District. |
| 16 | | The tax imposed under this paragraph and all civil |
| 17 | | penalties that may be
assessed as an incident thereof shall be |
| 18 | | collected and enforced by the
State Department of Revenue. The |
| 19 | | Department shall have full power to
administer and enforce this |
| 20 | | paragraph; to collect all taxes and penalties
due hereunder; to |
| 21 | | dispose of taxes and penalties so collected in the manner
|
| 22 | | hereinafter provided; and to determine all rights to credit |
| 23 | | memoranda
arising on account of the erroneous payment of tax or |
| 24 | | penalty hereunder.
In the administration of, and compliance |
| 25 | | with this paragraph, the
Department and persons who are subject |
| 26 | | to this paragraph shall have the
same rights, remedies, |
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| 1 | | privileges, immunities, powers and duties, and be
subject to |
| 2 | | the same conditions, restrictions, limitations, penalties,
|
| 3 | | exclusions, exemptions and definitions of terms and employ the |
| 4 | | same modes
of procedure as are prescribed in Sections 1a-1, 2 |
| 5 | | (except that the
reference to State in the definition of |
| 6 | | supplier maintaining a place of
business in this State shall |
| 7 | | mean the Authority), 2a, 3 through
3-50 (in respect to all |
| 8 | | provisions therein other than the State rate of
tax), 4 (except |
| 9 | | that the reference to the State shall be to the Authority),
5, |
| 10 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
| 11 | | debt to
the extent indicated in that Section 8 shall be the |
| 12 | | District), 9 (except as
to the disposition of taxes and |
| 13 | | penalties collected, and except that
the returned merchandise |
| 14 | | credit for this tax may not be taken against any
State tax, and |
| 15 | | except that the retailer's discount is not allowed for taxes |
| 16 | | paid on aviation fuel that are deposited into the Local |
| 17 | | Government Aviation Trust Fund), 10, 11, 12 (except the |
| 18 | | reference therein to Section 2b of the
Retailers' Occupation |
| 19 | | Tax Act), 13 (except that any reference to the State
shall mean |
| 20 | | the District), the first paragraph of Section 15, 16,
17, 18, |
| 21 | | 19 and 20 of the Service Occupation Tax Act and Section 3-7 of
|
| 22 | | the Uniform Penalty and Interest Act, as fully as if those |
| 23 | | provisions were
set forth herein.
|
| 24 | | Persons subject to any tax imposed under the authority |
| 25 | | granted in
this paragraph may reimburse themselves for their |
| 26 | | serviceman's tax liability
hereunder by separately stating the |
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| 1 | | tax as an additional charge, which
charge may be stated in |
| 2 | | combination, in a single amount, with State tax
that servicemen |
| 3 | | are authorized to collect under the Service Use Tax Act, in
|
| 4 | | accordance with such bracket schedules as the Department may |
| 5 | | prescribe.
|
| 6 | | Whenever the Department determines that a refund should be |
| 7 | | made under this
paragraph to a claimant instead of issuing a |
| 8 | | credit memorandum, the Department
shall notify the State |
| 9 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 10 | | amount specified, and to the person named, in the notification
|
| 11 | | from the Department. The refund shall be paid by the State |
| 12 | | Treasurer out
of the Metro East Mass Transit District tax fund |
| 13 | | established under
paragraph (h)
of this Section.
|
| 14 | | Nothing in this paragraph shall be construed to authorize |
| 15 | | the District
to impose a tax upon the privilege of engaging in |
| 16 | | any business which under
the Constitution of the United States |
| 17 | | may not be made the subject of taxation
by the State.
|
| 18 | | (d) If a tax has been imposed under subsection (b), a Metro |
| 19 | | East Mass
Transit District Use Tax shall
also be imposed upon |
| 20 | | the privilege of using, in the district, any item of
tangible |
| 21 | | personal property that is purchased outside the district at
|
| 22 | | retail from a retailer, and that is titled or registered with |
| 23 | | an agency of
this State's government, at a rate of 1/4%, or as |
| 24 | | authorized under subsection
(d-5) of this Section, of the |
| 25 | | selling price of the
tangible personal property within the |
| 26 | | District, as "selling price" is
defined in the Use Tax Act. The |
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| 1 | | tax shall be collected from persons whose
Illinois address for |
| 2 | | titling or registration purposes is given as being in
the |
| 3 | | District. The tax shall be collected by the Department of |
| 4 | | Revenue for
the Metro East Mass Transit District. The tax must |
| 5 | | be paid to the State,
or an exemption determination must be |
| 6 | | obtained from the Department of
Revenue, before the title or |
| 7 | | certificate of registration for the property
may be issued. The |
| 8 | | tax or proof of exemption may be transmitted to the
Department |
| 9 | | by way of the State agency with which, or the State officer |
| 10 | | with
whom, the tangible personal property must be titled or |
| 11 | | registered if the
Department and the State agency or State |
| 12 | | officer determine that this
procedure will expedite the |
| 13 | | processing of applications for title or
registration.
|
| 14 | | The Department shall have full power to administer and |
| 15 | | enforce this
paragraph; to collect all taxes, penalties and |
| 16 | | interest due hereunder; to
dispose of taxes, penalties and |
| 17 | | interest so collected in the manner
hereinafter provided; and |
| 18 | | to determine all rights to credit memoranda or
refunds arising |
| 19 | | on account of the erroneous payment of tax, penalty or
interest |
| 20 | | hereunder. In the administration of, and compliance with, this
|
| 21 | | paragraph, the Department and persons who are subject to this |
| 22 | | paragraph
shall have the same rights, remedies, privileges, |
| 23 | | immunities, powers and
duties, and be subject to the same |
| 24 | | conditions, restrictions, limitations,
penalties, exclusions, |
| 25 | | exemptions and definitions of terms
and employ the same modes |
| 26 | | of procedure, as are prescribed in Sections 2
(except the |
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| 1 | | definition of "retailer maintaining a place of business in this
|
| 2 | | State"), 3 through 3-80 (except provisions pertaining to the |
| 3 | | State rate
of tax, and except provisions concerning collection |
| 4 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
| 5 | | 19 (except the portions pertaining
to claims by retailers and |
| 6 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
| 7 | | the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
| 8 | | Interest Act, that are not inconsistent with this
paragraph, as |
| 9 | | fully as if those provisions were set forth herein.
|
| 10 | | Whenever the Department determines that a refund should be |
| 11 | | made under this
paragraph to a claimant instead of issuing a |
| 12 | | credit memorandum, the Department
shall notify the State |
| 13 | | Comptroller, who shall cause the order
to be drawn for the |
| 14 | | amount specified, and to the person named, in the
notification |
| 15 | | from the Department. The refund shall be paid by the State
|
| 16 | | Treasurer out of the Metro East Mass Transit District tax fund |
| 17 | | established
under paragraph (h)
of this Section.
|
| 18 | | (d-5) (A) The county board of any county participating in |
| 19 | | the Metro
East Mass Transit District may authorize, by |
| 20 | | ordinance, a
referendum on the question of whether the tax |
| 21 | | rates for the
Metro East Mass Transit District Retailers' |
| 22 | | Occupation Tax, the
Metro East Mass Transit District Service |
| 23 | | Occupation Tax, and the
Metro East Mass Transit District Use |
| 24 | | Tax for
the District should be increased from 0.25% to 0.75%.
|
| 25 | | Upon adopting the ordinance, the county
board shall certify the |
| 26 | | proposition to the proper election officials who shall
submit |
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| 1 | | the proposition to the voters of the District at the next |
| 2 | | election,
in accordance with the general election law.
|
| 3 | | The proposition shall be in substantially the following |
| 4 | | form:
|
| 5 | | Shall the tax rates for the Metro East Mass Transit |
| 6 | | District Retailers'
Occupation Tax, the Metro East Mass |
| 7 | | Transit District Service Occupation Tax,
and the Metro East |
| 8 | | Mass Transit District Use Tax be increased from 0.25% to
|
| 9 | | 0.75%?
|
| 10 | | (B) Two thousand five hundred electors of any Metro East |
| 11 | | Mass Transit
District may petition the Chief Judge of the |
| 12 | | Circuit Court, or any judge of
that Circuit designated by the |
| 13 | | Chief Judge, in which that District is located
to cause to be |
| 14 | | submitted to a vote of the electors the question whether the |
| 15 | | tax
rates for the Metro East Mass Transit District Retailers' |
| 16 | | Occupation Tax, the
Metro East Mass Transit District Service |
| 17 | | Occupation Tax, and the Metro East
Mass Transit District Use |
| 18 | | Tax for the District should be increased from 0.25%
to 0.75%.
|
| 19 | | Upon submission of such petition the court shall set a date |
| 20 | | not less than 10
nor more than 30 days thereafter for a hearing |
| 21 | | on the sufficiency thereof.
Notice of the filing of such |
| 22 | | petition and of such date shall be given in
writing to the |
| 23 | | District and the County Clerk at least 7 days before the date |
| 24 | | of
such hearing.
|
| 25 | | If such petition is found sufficient, the court shall enter |
| 26 | | an order to
submit that proposition at the next election, in |
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| 1 | | accordance with general
election law.
|
| 2 | | The form of the petition shall be in substantially the |
| 3 | | following form: To the
Circuit Court of the County of (name of |
| 4 | | county):
|
| 5 | | We, the undersigned electors of the (name of transit |
| 6 | | district),
respectfully petition your honor to submit to a |
| 7 | | vote of the electors of (name
of transit district) the |
| 8 | | following proposition:
|
| 9 | | Shall the tax rates for the Metro East Mass Transit |
| 10 | | District Retailers'
Occupation Tax, the Metro East Mass |
| 11 | | Transit District Service Occupation Tax,
and the Metro East |
| 12 | | Mass Transit District Use Tax be increased from 0.25% to
|
| 13 | | 0.75%?
|
| 14 | | Name Address, with Street and Number.
|
|
| 15 | | ...................... | ........................................ | |
| 16 | | ...................... | ........................................ |
|
| 17 | | (C) The votes shall be recorded as "YES" or "NO". If a |
| 18 | | majority of all
votes
cast on the proposition are for the |
| 19 | | increase in
the tax rates, the Metro East Mass Transit District |
| 20 | | shall begin imposing the
increased rates in the District, and
|
| 21 | | the Department of Revenue shall begin collecting the increased |
| 22 | | amounts, as
provided under this Section.
An ordinance imposing |
| 23 | | or discontinuing a 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 |
| 26 | | October, whereupon the Department
shall proceed to administer |
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| 1 | | and enforce this Section as of the first day of
January next |
| 2 | | following the adoption and filing, or on or before the first |
| 3 | | day
of April, whereupon the Department shall proceed to |
| 4 | | administer and enforce this
Section as of the first day of July |
| 5 | | next following the adoption and filing.
|
| 6 | | (D) If the voters have approved a referendum under this |
| 7 | | subsection,
before
November 1, 1994, to
increase the tax rate |
| 8 | | under this subsection, the Metro East Mass Transit
District |
| 9 | | Board of Trustees may adopt by a majority vote an ordinance at |
| 10 | | any
time
before January 1, 1995 that excludes from the rate |
| 11 | | increase tangible personal
property that is titled or |
| 12 | | registered with an
agency of this State's government.
The |
| 13 | | ordinance excluding titled or
registered tangible personal |
| 14 | | property from the rate increase must be filed with
the |
| 15 | | Department at least 15 days before its effective date.
At any |
| 16 | | time after adopting an ordinance excluding from the rate |
| 17 | | increase
tangible personal property that is titled or |
| 18 | | registered with an agency of this
State's government, the Metro |
| 19 | | East Mass Transit District Board of Trustees may
adopt an |
| 20 | | ordinance applying the rate increase to that tangible personal
|
| 21 | | property. The ordinance shall be adopted, and a certified copy |
| 22 | | of that
ordinance shall be filed with the Department, on or |
| 23 | | before October 1, whereupon
the Department shall proceed to |
| 24 | | administer and enforce the rate increase
against tangible |
| 25 | | personal property titled or registered with an agency of this
|
| 26 | | State's government as of the following January
1. After |
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| 1 | | December 31, 1995, any reimposed rate increase in effect under |
| 2 | | this
subsection shall no longer apply to tangible personal |
| 3 | | property titled or
registered with an agency of this State's |
| 4 | | government. Beginning January 1,
1996, the Board of Trustees of |
| 5 | | any Metro East Mass Transit
District may never reimpose a |
| 6 | | previously excluded tax rate increase on tangible
personal |
| 7 | | property titled or registered with an agency of this State's
|
| 8 | | government.
After July 1, 2004, if the voters have approved a |
| 9 | | referendum under this
subsection to increase the tax rate under |
| 10 | | this subsection, the Metro East Mass
Transit District Board of |
| 11 | | Trustees may adopt by a majority vote an ordinance
that |
| 12 | | excludes from the rate increase tangible personal property that |
| 13 | | is titled
or registered with an agency of this State's |
| 14 | | government. The ordinance excluding titled or registered |
| 15 | | tangible personal property from the rate increase shall be
|
| 16 | | adopted, and a certified copy of that ordinance shall be filed |
| 17 | | with the
Department on or before October 1, whereupon the |
| 18 | | Department shall administer and enforce this exclusion from the |
| 19 | | rate increase as of the
following January 1, or on or before |
| 20 | | April 1, whereupon the Department shall
administer and enforce |
| 21 | | this exclusion from the rate increase as of the
following July |
| 22 | | 1. The Board of Trustees of any Metro East Mass Transit |
| 23 | | District
may never
reimpose a previously excluded tax rate |
| 24 | | increase on tangible personal property
titled or registered |
| 25 | | with an agency of this State's government.
|
| 26 | | (d-6) If the Board of Trustees of any Metro East Mass |
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| 1 | | Transit District has
imposed a rate increase under subsection |
| 2 | | (d-5) and filed an
ordinance with the Department of Revenue |
| 3 | | excluding titled property from the
higher rate, then that Board |
| 4 | | may, by ordinance adopted with
the concurrence of two-thirds of |
| 5 | | the then trustees, impose throughout the
District a fee. The |
| 6 | | fee on the excluded property shall not exceed $20 per
retail |
| 7 | | transaction or an
amount
equal to the amount of tax excluded, |
| 8 | | whichever is less, on
tangible personal property that is titled |
| 9 | | or registered with an agency of this
State's government. |
| 10 | | Beginning July 1, 2004, the fee shall apply only to
titled |
| 11 | | property that is subject to either the Metro East Mass Transit |
| 12 | | District
Retailers' Occupation Tax or the Metro East Mass |
| 13 | | Transit District Service
Occupation Tax. No fee shall be |
| 14 | | imposed or collected under this subsection on the sale of a |
| 15 | | motor vehicle in this State to a resident of another state if |
| 16 | | that motor vehicle will not be titled in this State.
|
| 17 | | (d-7) Until June 30, 2004, if a fee has been imposed under |
| 18 | | subsection
(d-6), a fee shall also
be imposed upon the |
| 19 | | privilege of using, in the district, any item of tangible
|
| 20 | | personal property that is titled or registered with any agency |
| 21 | | of this State's
government, in an amount equal to the amount of |
| 22 | | the fee imposed under
subsection (d-6).
|
| 23 | | (d-7.1) Beginning July 1, 2004, any fee imposed by the |
| 24 | | Board of Trustees
of any Metro East Mass Transit District under |
| 25 | | subsection (d-6) and all civil
penalties that may be assessed |
| 26 | | as an incident of the fees shall be collected
and enforced by |
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| 1 | | the State Department of Revenue. Reference to "taxes" in this
|
| 2 | | Section shall be construed to apply to the administration, |
| 3 | | payment, and
remittance of all fees under this Section. For |
| 4 | | purposes of any fee imposed
under subsection (d-6), 4% of the |
| 5 | | fee, penalty, and interest received by the
Department in the |
| 6 | | first 12 months that the fee is collected and enforced by
the |
| 7 | | Department and 2% of the fee, penalty, and interest following |
| 8 | | the first
12 months (except the amount collected on aviation |
| 9 | | fuel sold on or after December 1, 2019) shall be deposited into |
| 10 | | the Tax Compliance and Administration
Fund and shall be used by |
| 11 | | the Department, subject to appropriation, to cover
the costs of |
| 12 | | the Department. No retailers' discount shall apply to any fee
|
| 13 | | imposed under subsection (d-6).
|
| 14 | | (d-8) No item of titled property shall be subject to both
|
| 15 | | the higher rate approved by referendum, as authorized under |
| 16 | | subsection (d-5),
and any fee imposed under subsection (d-6) or |
| 17 | | (d-7).
|
| 18 | | (d-9) (Blank).
|
| 19 | | (d-10) (Blank).
|
| 20 | | (e) A certificate of registration issued by the State |
| 21 | | Department of
Revenue to a retailer under the Retailers' |
| 22 | | Occupation Tax Act or under the
Service Occupation Tax Act |
| 23 | | shall permit the registrant to engage in a
business that is |
| 24 | | taxed under the tax imposed under paragraphs (b), (c)
or (d) of |
| 25 | | this Section and no additional registration shall be required |
| 26 | | under
the tax. A certificate issued under the Use Tax Act or |
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| 1 | | the Service Use Tax
Act shall be applicable with regard to any |
| 2 | | tax imposed under paragraph (c)
of this Section.
|
| 3 | | (f) (Blank).
|
| 4 | | (g) Any ordinance imposing or discontinuing any tax under |
| 5 | | this
Section shall be adopted and a certified copy thereof |
| 6 | | filed with the
Department on or before June 1, whereupon the |
| 7 | | Department of Revenue shall
proceed to administer and enforce |
| 8 | | this Section on behalf of the Metro East
Mass Transit District |
| 9 | | as of September 1 next following such
adoption and filing. |
| 10 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
| 11 | | or discontinuing the tax hereunder shall be adopted and a
|
| 12 | | certified copy thereof filed with the Department on or before |
| 13 | | the first day
of July, whereupon the Department shall proceed |
| 14 | | to administer and enforce
this Section as of the first day of |
| 15 | | October next following such adoption
and filing. Beginning |
| 16 | | January 1, 1993, except as provided in subsection
(d-5) of this |
| 17 | | Section, an ordinance or resolution imposing
or discontinuing |
| 18 | | the tax hereunder shall be adopted and a certified copy
thereof |
| 19 | | filed with the Department on or before the first day of |
| 20 | | October,
whereupon the Department shall proceed to administer |
| 21 | | and enforce this
Section as of the first day of January next |
| 22 | | following such adoption and
filing,
or, beginning January 1, |
| 23 | | 2004, on or before the first day of April, whereupon
the |
| 24 | | Department shall proceed to administer and enforce this Section |
| 25 | | as of the
first day of July next following the adoption and |
| 26 | | filing.
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| 1 | | (h) Except as provided in subsection (d-7.1), the State |
| 2 | | Department of
Revenue shall, upon collecting any taxes as
|
| 3 | | provided in this Section, pay the taxes over to the State |
| 4 | | Treasurer as
trustee for the District. The taxes shall be held |
| 5 | | in a trust fund outside
the State Treasury. Taxes and penalties |
| 6 | | collected in St. Clair Counties on aviation fuel sold on or |
| 7 | | after December 1, 2019 from the 0.50% of the 0.75% rate shall |
| 8 | | be immediately paid over by the Department to the State |
| 9 | | Treasurer, ex officio, as trustee, for deposit into the Local |
| 10 | | Government Aviation Trust Fund. The Department shall only pay |
| 11 | | moneys into the Local Government Aviation Trust Fund under this |
| 12 | | Act for so long as the revenue use requirements of 49 U.S.C. |
| 13 | | 47107(b) and 49 U.S.C. 47133 are binding on the District. |
| 14 | | As soon as possible after the first day of each month, |
| 15 | | beginning January 1, 2011, upon certification of the Department |
| 16 | | of Revenue, the Comptroller shall order transferred, and the |
| 17 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 18 | | local sales tax increment, as defined in the Innovation |
| 19 | | Development and Economy Act, collected under this Section |
| 20 | | during the second preceding calendar month for sales within a |
| 21 | | STAR bond district. The Department shall make this |
| 22 | | certification only if the local mass transit district imposes a |
| 23 | | tax on real property as provided in the definition of "local |
| 24 | | sales taxes" under the Innovation Development and Economy Act. |
| 25 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 26 | | on or before the 25th day of each calendar month, the
State |
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| 1 | | Department of Revenue shall prepare and certify to the |
| 2 | | Comptroller of
the State of Illinois the amount to be paid to |
| 3 | | the District, which shall be
the amount (not including credit |
| 4 | | memoranda and not including taxes and penalties collected on |
| 5 | | aviation fuel sold on or after December 1, 2019) collected |
| 6 | | under this Section during the second preceding calendar month |
| 7 | | by the Department plus an amount the Department determines is |
| 8 | | necessary to offset any amounts that were erroneously paid to a |
| 9 | | different taxing body, and not including any amount equal to |
| 10 | | the amount of refunds made during the second preceding calendar |
| 11 | | month by the Department on behalf of the District, and not |
| 12 | | including any amount that the Department determines is |
| 13 | | necessary to offset any amounts that were payable to a |
| 14 | | different taxing body but were erroneously paid to the |
| 15 | | District, and less any amounts that are transferred to the STAR |
| 16 | | Bonds Revenue Fund, less 1.5% of the remainder, which the |
| 17 | | Department shall transfer into the Tax Compliance and |
| 18 | | Administration Fund. The Department, at the time of each |
| 19 | | monthly disbursement to the District, shall prepare and certify |
| 20 | | to the State Comptroller the amount to be transferred into the |
| 21 | | Tax Compliance and Administration Fund under this subsection. |
| 22 | | Within 10 days after receipt by
the Comptroller of the |
| 23 | | certification of the amount to be paid to the
District and the |
| 24 | | Tax Compliance and Administration Fund, the Comptroller shall |
| 25 | | cause an order to be drawn for payment
for the amount in |
| 26 | | accordance with the direction in the certification.
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| 1 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
| 2 | | 100-587, eff. 6-4-18.)
|
| 3 | | Section 15-70. The Regional Transportation Authority Act |
| 4 | | is amended by changing Section 4.03 as follows:
|
| 5 | | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
|
| 6 | | Sec. 4.03. Taxes.
|
| 7 | | (a) In order to carry out any of the powers or
purposes of |
| 8 | | the Authority, the Board may by ordinance adopted with the
|
| 9 | | concurrence of 12
of the then Directors, impose throughout the
|
| 10 | | metropolitan region any or all of the taxes provided in this |
| 11 | | Section.
Except as otherwise provided in this Act, taxes |
| 12 | | imposed under this
Section and civil penalties imposed incident |
| 13 | | thereto shall be collected
and enforced by the State Department |
| 14 | | of Revenue. The Department shall
have the power to administer |
| 15 | | and enforce the taxes and to determine all
rights for refunds |
| 16 | | for erroneous payments of the taxes. Nothing in Public Act |
| 17 | | 95-708 is intended to invalidate any taxes currently imposed by |
| 18 | | the Authority. The increased vote requirements to impose a tax |
| 19 | | shall only apply to actions taken after January 1, 2008 (the |
| 20 | | effective date of Public Act 95-708).
|
| 21 | | (b) The Board may impose a public transportation tax upon |
| 22 | | all
persons engaged in the metropolitan region in the business |
| 23 | | of selling at
retail motor fuel for operation of motor vehicles |
| 24 | | upon public highways. The
tax shall be at a rate not to exceed |
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| 1 | | 5% of the gross receipts from the sales
of motor fuel in the |
| 2 | | course of the business. As used in this Act, the term
"motor |
| 3 | | fuel" shall have the same meaning as in the Motor Fuel Tax Law. |
| 4 | | The Board may provide for details of the tax. The provisions of
|
| 5 | | any tax shall conform, as closely as may be practicable, to the |
| 6 | | provisions
of the Municipal Retailers Occupation Tax Act, |
| 7 | | including without limitation,
conformity to penalties with |
| 8 | | respect to the tax imposed and as to the powers of
the State |
| 9 | | Department of Revenue to promulgate and enforce rules and |
| 10 | | regulations
relating to the administration and enforcement of |
| 11 | | the provisions of the tax
imposed, except that reference in the |
| 12 | | Act to any municipality shall refer to
the Authority and the |
| 13 | | tax shall be imposed only with regard to receipts from
sales of |
| 14 | | motor fuel in the metropolitan region, at rates as limited by |
| 15 | | this
Section.
|
| 16 | | (c) In connection with the tax imposed under paragraph (b) |
| 17 | | of
this Section the Board may impose a tax upon the privilege |
| 18 | | of using in
the metropolitan region motor fuel for the |
| 19 | | operation of a motor vehicle
upon public highways, the tax to |
| 20 | | be at a rate not in excess of the rate
of tax imposed under |
| 21 | | paragraph (b) of this Section. The Board may
provide for |
| 22 | | details of the tax.
|
| 23 | | (d) The Board may impose a motor vehicle parking tax upon |
| 24 | | the
privilege of parking motor vehicles at off-street parking |
| 25 | | facilities in
the metropolitan region at which a fee is |
| 26 | | charged, and may provide for
reasonable classifications in and |
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| 1 | | exemptions to the tax, for
administration and enforcement |
| 2 | | thereof and for civil penalties and
refunds thereunder and may |
| 3 | | provide criminal penalties thereunder, the
maximum penalties |
| 4 | | not to exceed the maximum criminal penalties provided
in the |
| 5 | | Retailers' Occupation Tax Act. The
Authority may collect and |
| 6 | | enforce the tax itself or by contract with
any unit of local |
| 7 | | government. The State Department of Revenue shall have
no |
| 8 | | responsibility for the collection and enforcement unless the
|
| 9 | | Department agrees with the Authority to undertake the |
| 10 | | collection and
enforcement. As used in this paragraph, the term |
| 11 | | "parking facility"
means a parking area or structure having |
| 12 | | parking spaces for more than 2
vehicles at which motor vehicles |
| 13 | | are permitted to park in return for an
hourly, daily, or other |
| 14 | | periodic fee, whether publicly or privately
owned, but does not |
| 15 | | include parking spaces on a public street, the use
of which is |
| 16 | | regulated by parking meters.
|
| 17 | | (e) The Board may impose a Regional Transportation |
| 18 | | Authority
Retailers' Occupation Tax upon all persons engaged in |
| 19 | | the business of
selling tangible personal property at retail in |
| 20 | | the metropolitan region.
In Cook County, the tax rate shall be |
| 21 | | 1.25%
of the gross receipts from sales
of tangible personal |
| 22 | | property taxed at the 1% rate under the Retailers' Occupation |
| 23 | | Tax Act, and 1%
of the
gross receipts from other taxable sales |
| 24 | | made in the course of that business.
In DuPage, Kane, Lake, |
| 25 | | McHenry, and Will counties Counties, the tax rate shall be |
| 26 | | 0.75%
of the gross receipts from all taxable sales made in the |
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| 1 | | course of that
business. Except that the rate of tax imposed in |
| 2 | | these Counties under this Section on sales of aviation fuel on |
| 3 | | or after December 1, 2019 shall be 0.25% unless the Regional |
| 4 | | Transportation Authority in DuPage, Kane, Lake, McHenry and |
| 5 | | Will counties has an "airport-related purpose" and the |
| 6 | | additional 0.50% of the 0.75% tax on aviation fuel is expended |
| 7 | | for airport-related purposes. If there is no airport-related |
| 8 | | purpose to which aviation fuel tax revenue is dedicated, then |
| 9 | | aviation fuel is excluded from the tax. The tax
imposed under |
| 10 | | this Section and all civil penalties that may be
assessed as an |
| 11 | | incident thereof shall be collected and enforced by the
State |
| 12 | | Department of Revenue. The Department shall have full power to
|
| 13 | | administer and enforce this Section; to collect all taxes and |
| 14 | | penalties
so collected in the manner hereinafter provided; and |
| 15 | | to determine all
rights to credit memoranda arising on account |
| 16 | | of the erroneous payment
of tax or penalty hereunder. In the |
| 17 | | administration of, and compliance
with this Section, the |
| 18 | | Department and persons who are subject to this
Section shall |
| 19 | | have the same rights, remedies, privileges, immunities,
powers |
| 20 | | and duties, and be subject to the same conditions, |
| 21 | | restrictions,
limitations, penalties, exclusions, exemptions |
| 22 | | and definitions of terms,
and employ the same modes of |
| 23 | | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, |
| 24 | | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions |
| 25 | | therein other than the State rate of tax), 2c, 3 (except as to
|
| 26 | | the disposition of taxes and penalties collected, and except |
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| 1 | | that the retailer's discount is not allowed for taxes paid on |
| 2 | | aviation fuel that are deposited into the Local Government |
| 3 | | Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, |
| 4 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and
13 of the |
| 5 | | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform |
| 6 | | Penalty and Interest Act, as fully as if those
provisions were |
| 7 | | set forth herein.
|
| 8 | | On or before September 1, 2019, and on or before each April |
| 9 | | 1 and October 1 thereafter, the Authority and Cook, DuPage, |
| 10 | | Kane, Lake, McHenry, and Will counties must certify to the |
| 11 | | Department of Transportation, in the form and manner required |
| 12 | | by the Department, whether they have an airport-related |
| 13 | | purpose, which would allow any Retailers' Occupation Tax and |
| 14 | | Service Occupation Tax imposed under this Act to include tax on |
| 15 | | aviation fuel. On or before October 1, 2019, and on or before |
| 16 | | each May 1 and November 1 thereafter, the Department of |
| 17 | | Transportation shall provide to the Department of Revenue, a |
| 18 | | list of units of local government which have certified to the |
| 19 | | Department of Transportation that they have airport-related |
| 20 | | purposes, which would allow any Retailers' Occupation Tax and |
| 21 | | Service Occupation Tax imposed by the unit of local government |
| 22 | | to include tax on aviation fuel. All disputes regarding whether |
| 23 | | or not a unit of local government has an airport-related |
| 24 | | purpose shall be resolved by the Department of Transportation. |
| 25 | | For purposes of this Act, "airport-related purposes" has |
| 26 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
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| 1 | | Act. This exclusion for aviation fuel only applies for so long |
| 2 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 3 | | U.S.C. 47133 are binding on the Authority. |
| 4 | | Persons subject to any tax imposed under the authority |
| 5 | | granted
in this Section may reimburse themselves for their |
| 6 | | seller's tax
liability hereunder by separately stating the tax |
| 7 | | as an additional
charge, which charge may be stated in |
| 8 | | combination in a single amount
with State taxes that sellers |
| 9 | | are required to collect under the Use
Tax Act, under any |
| 10 | | bracket schedules the
Department may prescribe.
|
| 11 | | Whenever the Department determines that a refund should be |
| 12 | | made under
this Section to a claimant instead of issuing a |
| 13 | | credit memorandum, the
Department shall notify the State |
| 14 | | Comptroller, who shall cause the
warrant to be drawn for the |
| 15 | | amount specified, and to the person named,
in the notification |
| 16 | | from the Department. The refund shall be paid by
the State |
| 17 | | Treasurer out of the Regional Transportation Authority tax
fund |
| 18 | | established under paragraph (n) of this Section.
|
| 19 | | If a tax is imposed under this subsection (e), a tax shall |
| 20 | | also
be imposed under subsections (f) and (g) of this Section.
|
| 21 | | For the purpose of determining whether a tax authorized |
| 22 | | under this
Section is applicable, a retail sale by a producer |
| 23 | | of coal or other
mineral mined in Illinois, is a sale at retail |
| 24 | | at the place where the
coal or other mineral mined in Illinois |
| 25 | | is extracted from the earth.
This paragraph does not apply to |
| 26 | | coal or other mineral when it is
delivered or shipped by the |
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| 1 | | seller to the purchaser at a point outside
Illinois so that the |
| 2 | | sale is exempt under the Federal Constitution as a
sale in |
| 3 | | interstate or foreign commerce.
|
| 4 | | No tax shall be imposed or collected under this subsection |
| 5 | | on the sale of a motor vehicle in this State to a resident of |
| 6 | | another state if that motor vehicle will not be titled in this |
| 7 | | State.
|
| 8 | | Nothing in this Section shall be construed to authorize the |
| 9 | | Regional
Transportation Authority to impose a tax upon the |
| 10 | | privilege of engaging
in any business that under the |
| 11 | | Constitution of the United States may
not be made the subject |
| 12 | | of taxation by this State.
|
| 13 | | (f) If a tax has been imposed under paragraph (e), a
|
| 14 | | Regional Transportation Authority Service Occupation
Tax shall
|
| 15 | | also be imposed upon all persons engaged, in the metropolitan |
| 16 | | region in
the business of making sales of service, who as an |
| 17 | | incident to making the sales
of service, transfer tangible |
| 18 | | personal property within the metropolitan region,
either in the |
| 19 | | form of tangible personal property or in the form of real |
| 20 | | estate
as an incident to a sale of service. In Cook County, the |
| 21 | | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of |
| 22 | | food prepared for
immediate consumption and transferred |
| 23 | | incident to a sale of service subject
to the service occupation |
| 24 | | tax by an entity licensed under the Hospital
Licensing Act, the |
| 25 | | Nursing Home Care Act, the Specialized Mental Health |
| 26 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
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| 1 | | the MC/DD Act that is located in the metropolitan
region; (2) |
| 2 | | 1.25%
of the selling price of tangible personal property taxed |
| 3 | | at the 1% rate under the Service Occupation Tax Act; and (3) 1%
|
| 4 | | of the selling price from other taxable sales of
tangible |
| 5 | | personal property transferred. In DuPage, Kane, Lake,
McHenry |
| 6 | | and Will counties, Counties the rate shall be 0.75%
of the |
| 7 | | selling price
of all tangible personal property transferred |
| 8 | | except that the rate of tax imposed in these Counties under |
| 9 | | this Section on sales of aviation fuel on or after December 1, |
| 10 | | 2019 shall be 0.25% unless the Regional Transportation |
| 11 | | Authority in DuPage, Kane, Lake, McHenry and Will counties has |
| 12 | | an "airport-related purpose" and the additional 0.50% of the |
| 13 | | 0.75% tax on aviation fuel is expended for airport-related |
| 14 | | purposes. If there is no airport-related purpose to which |
| 15 | | aviation fuel tax revenue is dedicated, then aviation fuel is |
| 16 | | excluded from the tax.
|
| 17 | | On or before September 1, 2019, and on or before each April |
| 18 | | 1 and October 1 thereafter, the Authority and Cook, DuPage, |
| 19 | | Kane, Lake, McHenry, and Will counties must certify to the |
| 20 | | Department of Transportation, in the form and manner required |
| 21 | | by the Department, whether they have an airport-related |
| 22 | | purpose, which would allow any Retailers' Occupation Tax and |
| 23 | | Service Occupation Tax imposed under this Act to include tax on |
| 24 | | aviation fuel. On or before October 1, 2019, and on or before |
| 25 | | each May 1 and November 1 thereafter, the Department of |
| 26 | | Transportation shall provide to the Department of Revenue, a |
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| 1 | | list of units of local government which have certified to the |
| 2 | | Department of Transportation that they have airport-related |
| 3 | | purposes, which would allow any Retailers' Occupation Tax and |
| 4 | | Service Occupation Tax imposed by the unit of local government |
| 5 | | to include tax on aviation fuel. All disputes regarding whether |
| 6 | | or not a unit of local government has an airport-related |
| 7 | | purpose shall be resolved by the Department of Transportation. |
| 8 | | For purposes of this Act, "airport-related purposes" has |
| 9 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
| 10 | | Act. This exclusion for aviation fuel only applies for so long |
| 11 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 12 | | U.S.C. 47133 are binding on the Authority. |
| 13 | | The tax imposed under this paragraph and all civil
|
| 14 | | penalties that may be assessed as an incident thereof shall be |
| 15 | | collected
and enforced by the State Department of Revenue. The |
| 16 | | Department shall
have full power to administer and enforce this |
| 17 | | paragraph; to collect all
taxes and penalties due hereunder; to |
| 18 | | dispose of taxes and penalties
collected in the manner |
| 19 | | hereinafter provided; and to determine all
rights to credit |
| 20 | | memoranda arising on account of the erroneous payment
of tax or |
| 21 | | penalty hereunder. In the administration of and compliance
with |
| 22 | | this paragraph, the Department and persons who are subject to |
| 23 | | this
paragraph shall have the same rights, remedies, |
| 24 | | privileges, immunities,
powers and duties, and be subject to |
| 25 | | the same conditions, restrictions,
limitations, penalties, |
| 26 | | exclusions, exemptions and definitions of terms,
and employ the |
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| 1 | | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
| 2 | | 2a, 3 through 3-50 (in respect to all provisions therein other |
| 3 | | than the
State rate of tax), 4 (except that the reference to |
| 4 | | the State shall be to
the Authority), 5, 7, 8 (except that the |
| 5 | | jurisdiction to which the tax
shall be a debt to the extent |
| 6 | | indicated in that Section 8 shall be the
Authority), 9 (except |
| 7 | | as to the disposition of taxes and penalties
collected, and |
| 8 | | except that the returned merchandise credit for this tax may
|
| 9 | | not be taken against any State tax, and except that the |
| 10 | | retailer's discount is not allowed for taxes paid on aviation |
| 11 | | fuel that are deposited into the Local Government Aviation |
| 12 | | Trust Fund), 10, 11, 12 (except the reference
therein to |
| 13 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except
|
| 14 | | that any reference to the State shall mean the Authority), the |
| 15 | | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the |
| 16 | | Service
Occupation Tax Act and Section 3-7 of the Uniform |
| 17 | | Penalty and Interest
Act, as fully as if those provisions were |
| 18 | | set forth herein.
|
| 19 | | Persons subject to any tax imposed under the authority |
| 20 | | granted
in this paragraph may reimburse themselves for their |
| 21 | | serviceman's tax
liability hereunder by separately stating the |
| 22 | | tax as an additional
charge, that charge may be stated in |
| 23 | | combination in a single amount
with State tax that servicemen |
| 24 | | are authorized to collect under the
Service Use Tax Act, under |
| 25 | | any bracket schedules the
Department may prescribe.
|
| 26 | | Whenever the Department determines that a refund should be |
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| 1 | | made under
this paragraph to a claimant instead of issuing a |
| 2 | | credit memorandum, the
Department shall notify the State |
| 3 | | Comptroller, who shall cause the
warrant to be drawn for the |
| 4 | | amount specified, and to the person named
in the notification |
| 5 | | from the Department. The refund shall be paid by
the State |
| 6 | | Treasurer out of the Regional Transportation Authority tax
fund |
| 7 | | established under paragraph (n) of this Section.
|
| 8 | | Nothing in this paragraph shall be construed to authorize |
| 9 | | the
Authority to impose a tax upon the privilege of engaging in |
| 10 | | any business
that under the Constitution of the United States |
| 11 | | may not be made the
subject of taxation by the State.
|
| 12 | | (g) If a tax has been imposed under paragraph (e), a tax |
| 13 | | shall
also be imposed upon the privilege of using in the |
| 14 | | metropolitan region,
any item of tangible personal property |
| 15 | | that is purchased outside the
metropolitan region at retail |
| 16 | | from a retailer, and that is titled or
registered with an |
| 17 | | agency of this State's government. In Cook County, the
tax rate |
| 18 | | shall be 1%
of the selling price of the tangible personal |
| 19 | | property,
as "selling price" is defined in the Use Tax Act. In |
| 20 | | DuPage, Kane, Lake,
McHenry and Will counties, the tax rate |
| 21 | | shall be 0.75%
of the selling price of
the tangible personal |
| 22 | | property, as "selling price" is defined in the
Use Tax Act. The |
| 23 | | tax shall be collected from persons whose Illinois
address for |
| 24 | | titling or registration purposes is given as being in the
|
| 25 | | metropolitan region. The tax shall be collected by the |
| 26 | | Department of
Revenue for the Regional Transportation |
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| 1 | | Authority. The tax must be paid
to the State, or an exemption |
| 2 | | determination must be obtained from the
Department of Revenue, |
| 3 | | before the title or certificate of registration for
the |
| 4 | | property may be issued. The tax or proof of exemption may be
|
| 5 | | transmitted to the Department by way of the State agency with |
| 6 | | which, or the
State officer with whom, the tangible personal |
| 7 | | property must be titled or
registered if the Department and the |
| 8 | | State agency or State officer
determine that this procedure |
| 9 | | will expedite the processing of applications
for title or |
| 10 | | registration.
|
| 11 | | The Department shall have full power to administer and |
| 12 | | enforce this
paragraph; to collect all taxes, penalties, and |
| 13 | | interest due hereunder;
to dispose of taxes, penalties, and |
| 14 | | interest collected in the manner
hereinafter provided; and to |
| 15 | | determine all rights to credit memoranda or
refunds arising on |
| 16 | | account of the erroneous payment of tax, penalty, or
interest |
| 17 | | hereunder. In the administration of and compliance with this
|
| 18 | | paragraph, the Department and persons who are subject to this |
| 19 | | paragraph
shall have the same rights, remedies, privileges, |
| 20 | | immunities, powers and
duties, and be subject to the same |
| 21 | | conditions, restrictions,
limitations, penalties, exclusions, |
| 22 | | exemptions and definitions of terms
and employ the same modes |
| 23 | | of procedure, as are prescribed in Sections 2
(except the |
| 24 | | definition of "retailer maintaining a place of business in this
|
| 25 | | State"), 3 through 3-80 (except provisions pertaining to the |
| 26 | | State rate
of tax, and except provisions concerning collection |
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| 1 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
| 2 | | 19 (except the portions pertaining
to claims by retailers and |
| 3 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
| 4 | | the Use Tax Act, and are not inconsistent with this
paragraph, |
| 5 | | as fully as if those provisions were set forth herein.
|
| 6 | | Whenever the Department determines that a refund should be |
| 7 | | made under
this paragraph to a claimant instead of issuing a |
| 8 | | credit memorandum, the
Department shall notify the State |
| 9 | | Comptroller, who shall cause the order
to be drawn for the |
| 10 | | amount specified, and to the person named in the
notification |
| 11 | | from the Department. The refund shall be paid by the State
|
| 12 | | Treasurer out of the Regional Transportation Authority tax fund
|
| 13 | | established under paragraph (n) of this Section.
|
| 14 | | (h) The Authority may impose a replacement vehicle tax of |
| 15 | | $50 on any
passenger car as defined in Section 1-157 of the |
| 16 | | Illinois Vehicle Code
purchased within the metropolitan region |
| 17 | | by or on behalf of an
insurance company to replace a passenger |
| 18 | | car of
an insured person in settlement of a total loss claim. |
| 19 | | The tax imposed
may not become effective before the first day |
| 20 | | of the month following the
passage of the ordinance imposing |
| 21 | | the tax and receipt of a certified copy
of the ordinance by the |
| 22 | | Department of Revenue. The Department of Revenue
shall collect |
| 23 | | the tax for the Authority in accordance with Sections 3-2002
|
| 24 | | and 3-2003 of the Illinois Vehicle Code.
|
| 25 | | Except as otherwise provided in this paragraph, the The |
| 26 | | Department shall immediately pay over to the State Treasurer,
|
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| 1 | | ex officio, as trustee, all taxes collected hereunder. Taxes |
| 2 | | and penalties collected in DuPage, Kane, Lake, McHenry and Will |
| 3 | | Counties on aviation fuel sold on or after December 1, 2019 |
| 4 | | from the 0.50% of the 0.75% rate shall be immediately paid over |
| 5 | | by the Department to the State Treasurer, ex officio, as |
| 6 | | trustee, for deposit into the Local Government Aviation Trust |
| 7 | | Fund. The Department shall only pay moneys into the Local |
| 8 | | Government Aviation Trust Fund under this Act for so long as |
| 9 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
| 10 | | U.S.C. 47133 are binding on the Authority. |
| 11 | | As soon as possible after the first day of each month, |
| 12 | | beginning January 1, 2011, upon certification of the Department |
| 13 | | of Revenue, the Comptroller shall order transferred, and the |
| 14 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 15 | | local sales tax increment, as defined in the Innovation |
| 16 | | Development and Economy Act, collected under this Section |
| 17 | | during the second preceding calendar month for sales within a |
| 18 | | STAR bond district. |
| 19 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 20 | | on
or before the 25th day of each calendar month, the |
| 21 | | Department shall
prepare and certify to the Comptroller the |
| 22 | | disbursement of stated sums
of money to the Authority. The |
| 23 | | amount to be paid to the Authority shall be
the amount |
| 24 | | collected hereunder during the second preceding calendar month
|
| 25 | | by the Department, less any amount determined by the Department |
| 26 | | to be
necessary for the payment of refunds, and less any |
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| 1 | | amounts that are transferred to the STAR Bonds Revenue Fund. |
| 2 | | Within 10 days after receipt by the
Comptroller of the |
| 3 | | disbursement certification to the Authority provided
for in |
| 4 | | this Section to be given to the Comptroller by the Department, |
| 5 | | the
Comptroller shall cause the orders to be drawn for that |
| 6 | | amount in
accordance with the directions contained in the |
| 7 | | certification.
|
| 8 | | (i) The Board may not impose any other taxes except as it |
| 9 | | may from
time to time be authorized by law to impose.
|
| 10 | | (j) A certificate of registration issued by the State |
| 11 | | Department of
Revenue to a retailer under the Retailers' |
| 12 | | Occupation Tax Act or under the
Service Occupation Tax Act |
| 13 | | shall permit the registrant to engage in a
business that is |
| 14 | | taxed under the tax imposed under paragraphs
(b), (e), (f) or |
| 15 | | (g) of this Section and no additional registration
shall be |
| 16 | | required under the tax. A certificate issued under the
Use Tax |
| 17 | | Act or the Service Use Tax Act shall be applicable with regard |
| 18 | | to
any tax imposed under paragraph (c) of this Section.
|
| 19 | | (k) The provisions of any tax imposed under paragraph (c) |
| 20 | | of
this Section shall conform as closely as may be practicable |
| 21 | | to the
provisions of the Use Tax Act, including
without |
| 22 | | limitation conformity as to penalties with respect to the tax
|
| 23 | | imposed and as to the powers of the State Department of Revenue |
| 24 | | to
promulgate and enforce rules and regulations relating to the
|
| 25 | | administration and enforcement of the provisions of the tax |
| 26 | | imposed.
The taxes shall be imposed only on use within the |
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| 1 | | metropolitan region
and at rates as provided in the paragraph.
|
| 2 | | (l) The Board in imposing any tax as provided in paragraphs |
| 3 | | (b)
and (c) of this Section, shall, after seeking the advice of |
| 4 | | the State
Department of Revenue, provide means for retailers, |
| 5 | | users or purchasers
of motor fuel for purposes other than those |
| 6 | | with regard to which the
taxes may be imposed as provided in |
| 7 | | those paragraphs to receive refunds
of taxes improperly paid, |
| 8 | | which provisions may be at variance with the
refund provisions |
| 9 | | as applicable under the Municipal Retailers
Occupation Tax Act. |
| 10 | | The State Department of Revenue may provide for
certificates of |
| 11 | | registration for users or purchasers of motor fuel for purposes
|
| 12 | | other than those with regard to which taxes may be imposed as |
| 13 | | provided in
paragraphs (b) and (c) of this Section to |
| 14 | | facilitate the reporting and
nontaxability of the exempt sales |
| 15 | | or uses.
|
| 16 | | (m) Any ordinance imposing or discontinuing any tax under |
| 17 | | this Section shall
be adopted and a certified copy thereof |
| 18 | | filed with the Department on or before
June 1, whereupon the |
| 19 | | Department of Revenue shall proceed to administer and
enforce |
| 20 | | this Section on behalf of the Regional Transportation Authority |
| 21 | | as of
September 1 next following such adoption and filing.
|
| 22 | | Beginning January 1, 1992, an ordinance or resolution imposing |
| 23 | | or
discontinuing the tax hereunder shall be adopted and a |
| 24 | | certified copy
thereof filed with the Department on or before |
| 25 | | the first day of July,
whereupon the Department shall proceed |
| 26 | | to administer and enforce this
Section as of the first day of |
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| 1 | | October next following such adoption and
filing. Beginning |
| 2 | | January 1, 1993, an ordinance or resolution imposing, |
| 3 | | increasing, decreasing, or
discontinuing the tax hereunder |
| 4 | | shall be adopted and a certified copy
thereof filed with the |
| 5 | | Department,
whereupon the Department shall proceed to |
| 6 | | administer and enforce this
Section as of the first day of the |
| 7 | | first month to occur not less than 60 days
following such |
| 8 | | adoption and filing. Any ordinance or resolution of the |
| 9 | | Authority imposing a tax under this Section and in effect on |
| 10 | | August 1, 2007 shall remain in full force and effect and shall |
| 11 | | be administered by the Department of Revenue under the terms |
| 12 | | and conditions and rates of tax established by such ordinance |
| 13 | | or resolution until the Department begins administering and |
| 14 | | enforcing an increased tax under this Section as authorized by |
| 15 | | Public Act 95-708. The tax rates authorized by Public Act |
| 16 | | 95-708 are effective only if imposed by ordinance of the |
| 17 | | Authority.
|
| 18 | | (n) Except as otherwise provided in this subsection (n), |
| 19 | | the State Department of Revenue shall, upon collecting any |
| 20 | | taxes
as provided in this Section, pay the taxes over to the |
| 21 | | State Treasurer
as trustee for the Authority. The taxes shall |
| 22 | | be held in a trust fund
outside the State Treasury. On or |
| 23 | | before the 25th day of each calendar
month, the State |
| 24 | | Department of Revenue shall prepare and certify to the
|
| 25 | | Comptroller of the State of Illinois and
to the Authority (i) |
| 26 | | the
amount of taxes collected in each county County other than |
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| 1 | | Cook County in the
metropolitan region, (ii)
the amount of |
| 2 | | taxes collected within the City
of Chicago,
and (iii) the |
| 3 | | amount collected in that portion
of Cook County outside of |
| 4 | | Chicago, each amount less the amount necessary for the payment
|
| 5 | | of refunds to taxpayers located in those areas described in |
| 6 | | items (i), (ii), and (iii), and less 1.5% of the remainder, |
| 7 | | which shall be transferred from the trust fund into the Tax |
| 8 | | Compliance and Administration Fund. The Department, at the time |
| 9 | | of each monthly disbursement to the Authority, shall prepare |
| 10 | | and certify to the State Comptroller the amount to be |
| 11 | | transferred into the Tax Compliance and Administration Fund |
| 12 | | under this subsection.
Within 10 days after receipt by the |
| 13 | | Comptroller of the certification of
the amounts, the |
| 14 | | Comptroller shall cause an
order to be drawn for the transfer |
| 15 | | of the amount certified into the Tax Compliance and |
| 16 | | Administration Fund and the payment of two-thirds of the |
| 17 | | amounts certified in item (i) of this subsection to the |
| 18 | | Authority and one-third of the amounts certified in item (i) of |
| 19 | | this subsection to the respective counties other than Cook |
| 20 | | County and the amount certified in items (ii) and (iii) of this |
| 21 | | subsection to the Authority.
|
| 22 | | In addition to the disbursement required by the preceding |
| 23 | | paragraph, an
allocation shall be made in July 1991 and each |
| 24 | | year thereafter to the
Regional Transportation Authority. The |
| 25 | | allocation shall be made in an
amount equal to the average |
| 26 | | monthly distribution during the preceding
calendar year |
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| 1 | | (excluding the 2 months of lowest receipts) and the
allocation |
| 2 | | shall include the amount of average monthly distribution from
|
| 3 | | the Regional Transportation Authority Occupation and Use Tax |
| 4 | | Replacement
Fund. The distribution made in July 1992 and each |
| 5 | | year thereafter under
this paragraph and the preceding |
| 6 | | paragraph shall be reduced by the amount
allocated and |
| 7 | | disbursed under this paragraph in the preceding calendar
year. |
| 8 | | The Department of Revenue shall prepare and certify to the
|
| 9 | | Comptroller for disbursement the allocations made in |
| 10 | | accordance with this
paragraph.
|
| 11 | | (o) Failure to adopt a budget ordinance or otherwise to |
| 12 | | comply with
Section 4.01 of this Act or to adopt a Five-year |
| 13 | | Capital Program or otherwise to
comply with paragraph (b) of |
| 14 | | Section 2.01 of this Act shall not affect
the validity of any |
| 15 | | tax imposed by the Authority otherwise in conformity
with law.
|
| 16 | | (p) At no time shall a public transportation tax or motor |
| 17 | | vehicle
parking tax authorized under paragraphs (b), (c), and |
| 18 | | (d) of this Section
be in effect at the same time as any |
| 19 | | retailers' occupation, use or
service occupation tax |
| 20 | | authorized under paragraphs (e), (f), and (g) of
this Section |
| 21 | | is in effect.
|
| 22 | | Any taxes imposed under the authority provided in |
| 23 | | paragraphs (b), (c),
and (d) shall remain in effect only until |
| 24 | | the time as any tax
authorized by paragraph paragraphs (e), |
| 25 | | (f), or (g) of this Section are imposed and
becomes effective. |
| 26 | | Once any tax authorized by paragraph paragraphs (e), (f), or |
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| 1 | | (g)
is imposed the Board may not reimpose taxes as authorized |
| 2 | | in paragraphs
(b), (c), and (d) of the Section unless any tax |
| 3 | | authorized by paragraph
paragraphs (e), (f), or (g) of this |
| 4 | | Section becomes ineffective by means
other than an ordinance of |
| 5 | | the Board.
|
| 6 | | (q) Any existing rights, remedies and obligations |
| 7 | | (including
enforcement by the Regional Transportation |
| 8 | | Authority) arising under any
tax imposed under paragraph |
| 9 | | paragraphs (b), (c), or (d) of this Section shall not
be |
| 10 | | affected by the imposition of a tax under paragraph paragraphs |
| 11 | | (e), (f), or (g)
of this Section.
|
| 12 | | (Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15; |
| 13 | | 99-642, eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. |
| 14 | | 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
|
| 15 | | Section 15-75. The Water Commission Act of 1985 is amended |
| 16 | | by changing Section 4 as follows:
|
| 17 | | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
|
| 18 | | Sec. 4. Taxes. |
| 19 | | (a) The board of commissioners of any county water |
| 20 | | commission
may, by ordinance, impose throughout the territory |
| 21 | | of the commission any or
all of the taxes provided in this |
| 22 | | Section for its corporate purposes.
However, no county water |
| 23 | | commission may impose any such tax unless the
commission |
| 24 | | certifies the proposition of imposing the tax to the proper
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| 1 | | election officials, who shall submit the proposition to the |
| 2 | | voters residing
in the territory at an election in accordance |
| 3 | | with the general election
law, and the proposition has been |
| 4 | | approved by a majority of those voting on
the proposition.
|
| 5 | | The proposition shall be in the form provided in Section 5 |
| 6 | | or shall be
substantially in the following form:
|
| 7 | | -------------------------------------------------------------
|
| 8 | | Shall the (insert corporate
|
| 9 | | name of county water commission) YES
|
| 10 | | impose (state type of tax or ------------------------
|
| 11 | | taxes to be imposed) at the NO
|
| 12 | | rate of 1/4%?
|
| 13 | | -------------------------------------------------------------
|
| 14 | | Taxes imposed under this Section and civil penalties |
| 15 | | imposed
incident thereto shall be collected and enforced by the |
| 16 | | State Department of
Revenue. The Department shall have the |
| 17 | | power to administer and enforce the
taxes and to determine all |
| 18 | | rights for refunds for erroneous payments of
the taxes.
|
| 19 | | (b) The board of commissioners may impose a County Water |
| 20 | | Commission
Retailers' Occupation Tax upon all persons engaged |
| 21 | | in the business of
selling tangible personal property at retail |
| 22 | | in the territory of the
commission at a rate of 1/4% of the |
| 23 | | gross receipts from the sales made in
the course of such |
| 24 | | business within the territory. The tax imposed under
this |
| 25 | | paragraph and all civil penalties that may be assessed as an |
| 26 | | incident
thereof shall be collected and enforced by the State |
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| 1 | | Department of Revenue.
The Department shall have full power to |
| 2 | | administer and enforce this
paragraph; to collect all taxes and |
| 3 | | penalties due hereunder; to dispose of
taxes and penalties so |
| 4 | | collected in the manner hereinafter provided; and to
determine |
| 5 | | all rights to credit memoranda arising on account of the
|
| 6 | | erroneous payment of tax or penalty hereunder. In the |
| 7 | | administration of,
and compliance with, this paragraph, the |
| 8 | | Department and persons who are
subject to this paragraph shall |
| 9 | | have the same rights, remedies, privileges,
immunities, powers |
| 10 | | and duties, and be subject to the same conditions,
|
| 11 | | restrictions, limitations, penalties, exclusions, exemptions |
| 12 | | and
definitions of terms, and employ the same modes of |
| 13 | | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, |
| 14 | | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions |
| 15 | | therein other than the State rate of tax
except that tangible |
| 16 | | personal property taxed at the 1% rate under the Retailers' |
| 17 | | Occupation Tax Act
shall not be subject to tax hereunder), 2c, |
| 18 | | 3 (except as to the disposition
of taxes and penalties |
| 19 | | collected, and except that the retailer's discount is not |
| 20 | | allowed for taxes paid on aviation fuel sold on or after |
| 21 | | December 1, 2019), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
5i, 5j, |
| 22 | | 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of
the |
| 23 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
| 24 | | Penalty
and Interest Act, as fully as if those provisions were |
| 25 | | set forth herein.
|
| 26 | | Persons subject to any tax imposed under the authority |
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| 1 | | granted in this
paragraph may reimburse themselves for their |
| 2 | | seller's tax liability
hereunder by separately stating the tax |
| 3 | | as an additional charge, which
charge may be stated in |
| 4 | | combination, in a single amount, with State taxes
that sellers |
| 5 | | are required to collect under the Use Tax Act and under
|
| 6 | | subsection (e) of Section 4.03 of the Regional Transportation |
| 7 | | Authority
Act, in accordance with such bracket schedules as the |
| 8 | | Department may prescribe.
|
| 9 | | Whenever the Department determines that a refund should be |
| 10 | | made under this
paragraph to a claimant instead of issuing a |
| 11 | | credit memorandum, the Department
shall notify the State |
| 12 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 13 | | amount specified, and to the person named, in the notification
|
| 14 | | from the Department. The refund shall be paid by the State |
| 15 | | Treasurer out
of a county water commission tax fund established |
| 16 | | under subsection (g) of
this Section.
|
| 17 | | For the purpose of determining whether a tax authorized |
| 18 | | under this paragraph
is applicable, a retail sale by a producer |
| 19 | | of coal or other mineral mined
in Illinois is a sale at retail |
| 20 | | at the place where the coal or other mineral
mined in Illinois |
| 21 | | is extracted from the earth. This paragraph does not
apply to |
| 22 | | coal or other mineral when it is delivered or shipped by the |
| 23 | | seller
to the purchaser at a point outside Illinois so that the |
| 24 | | sale is exempt
under the Federal Constitution as a sale in |
| 25 | | interstate or foreign commerce.
|
| 26 | | If a tax is imposed under this subsection (b), a tax shall |
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| 1 | | also be
imposed under subsections (c) and (d) of this Section.
|
| 2 | | No tax shall be imposed or collected under this subsection |
| 3 | | on the sale of a motor vehicle in this State to a resident of |
| 4 | | another state if that motor vehicle will not be titled in this |
| 5 | | State.
|
| 6 | | Nothing in this paragraph shall be construed to authorize a |
| 7 | | county water
commission to impose a tax upon the privilege of |
| 8 | | engaging in any
business which under the Constitution of the |
| 9 | | United States may not be made
the subject of taxation by this |
| 10 | | State.
|
| 11 | | (c) If a tax has been imposed under subsection (b), a
|
| 12 | | County Water Commission Service Occupation
Tax shall
also be |
| 13 | | imposed upon all persons engaged, in the territory of the
|
| 14 | | commission, in the business of making sales of service, who, as |
| 15 | | an
incident to making the sales of service, transfer tangible |
| 16 | | personal
property within the territory. The tax rate shall be |
| 17 | | 1/4% of the selling
price of tangible personal property so |
| 18 | | transferred within the territory.
The tax imposed under this |
| 19 | | paragraph and all civil penalties that may be
assessed as an |
| 20 | | incident thereof shall be collected and enforced by the
State |
| 21 | | Department of Revenue. The Department shall have full power to
|
| 22 | | administer and enforce this paragraph; to collect all taxes and |
| 23 | | penalties
due hereunder; to dispose of taxes and penalties so |
| 24 | | collected in the manner
hereinafter provided; and to determine |
| 25 | | all rights to credit memoranda
arising on account of the |
| 26 | | erroneous payment of tax or penalty hereunder.
In the |
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| 1 | | administration of, and compliance with, this paragraph, the
|
| 2 | | Department and persons who are subject to this paragraph shall |
| 3 | | have the
same rights, remedies, privileges, immunities, powers |
| 4 | | and duties, and be
subject to the same conditions, |
| 5 | | restrictions, limitations, penalties,
exclusions, exemptions |
| 6 | | and definitions of terms, and employ the same modes
of |
| 7 | | procedure, as are prescribed in Sections 1a-1, 2 (except that |
| 8 | | the
reference to State in the definition of supplier |
| 9 | | maintaining a place of
business in this State shall mean the |
| 10 | | territory of the commission), 2a, 3
through 3-50 (in respect to |
| 11 | | all provisions therein other than the State
rate of tax except |
| 12 | | that tangible personal property taxed at the 1% rate under the |
| 13 | | Service Occupation Tax Act shall not be subject to tax |
| 14 | | hereunder), 4 (except that the
reference to the State shall be |
| 15 | | to the territory of the commission), 5, 7,
8 (except that the |
| 16 | | jurisdiction to which the tax shall be a debt to the
extent |
| 17 | | indicated in that Section 8 shall be the commission), 9 (except |
| 18 | | as
to the disposition of taxes and penalties collected and |
| 19 | | except that the
returned merchandise credit for this tax may |
| 20 | | not be taken against any State
tax, and except that the |
| 21 | | retailer's discount is not allowed for taxes paid on aviation |
| 22 | | fuel sold on or after December 1, 2019), 10, 11, 12 (except the |
| 23 | | reference therein to Section 2b of the
Retailers' Occupation |
| 24 | | Tax Act), 13 (except that any reference to the State
shall mean |
| 25 | | the territory of the commission), the first paragraph of |
| 26 | | Section
15, 15.5, 16, 17, 18, 19, and 20 of the Service |
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| 1 | | Occupation Tax Act as fully
as if those provisions were set |
| 2 | | forth herein.
|
| 3 | | Persons subject to any tax imposed under the authority |
| 4 | | granted in
this paragraph may reimburse themselves for their |
| 5 | | serviceman's tax liability
hereunder by separately stating the |
| 6 | | tax as an additional charge, which
charge may be stated in |
| 7 | | combination, in a single amount, with State tax
that servicemen |
| 8 | | are authorized to collect under the Service Use Tax Act,
and |
| 9 | | any tax for which servicemen may be liable under subsection (f) |
| 10 | | of Section
4.03 of the Regional Transportation Authority Act, |
| 11 | | in accordance
with such bracket schedules as the Department may |
| 12 | | prescribe.
|
| 13 | | Whenever the Department determines that a refund should be |
| 14 | | made under this
paragraph to a claimant instead of issuing a |
| 15 | | credit memorandum, the Department
shall notify the State |
| 16 | | Comptroller, who shall cause the warrant to be drawn
for the |
| 17 | | amount specified, and to the person named, in the notification |
| 18 | | from
the Department. The refund shall be paid by the State |
| 19 | | Treasurer out of a
county water commission tax fund established |
| 20 | | under subsection (g) of this
Section.
|
| 21 | | Nothing in this paragraph shall be construed to authorize a |
| 22 | | county water
commission to impose a tax upon the privilege of |
| 23 | | engaging in any business
which under the Constitution of the |
| 24 | | United States may not be made the
subject of taxation by the |
| 25 | | State.
|
| 26 | | (d) If a tax has been imposed under subsection (b), a tax |
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| 1 | | shall
also be imposed upon the privilege of using, in the |
| 2 | | territory of the
commission, any item of tangible personal |
| 3 | | property that is purchased
outside the territory at retail from |
| 4 | | a retailer, and that is titled or
registered with an agency of |
| 5 | | this State's government, at a rate of 1/4% of
the selling price |
| 6 | | of the tangible personal property within the territory,
as |
| 7 | | "selling price" is defined in the Use Tax Act. The tax shall be |
| 8 | | collected
from persons whose Illinois address for titling or |
| 9 | | registration purposes
is given as being in the territory. The |
| 10 | | tax shall be collected by the
Department of Revenue for a |
| 11 | | county water commission. The tax must be paid
to the State, or |
| 12 | | an exemption determination must be obtained from the
Department |
| 13 | | of Revenue, before the title or certificate of registration for
|
| 14 | | the property may be issued. The tax or proof of exemption may |
| 15 | | be
transmitted to the Department by way of the State agency |
| 16 | | with which, or the
State officer with whom, the tangible |
| 17 | | personal property must be titled or
registered if the |
| 18 | | Department and the State agency or State officer
determine that |
| 19 | | this procedure will expedite the processing of applications
for |
| 20 | | title or registration.
|
| 21 | | The Department shall have full power to administer and |
| 22 | | enforce this
paragraph; to collect all taxes, penalties, and |
| 23 | | interest due hereunder; to
dispose of taxes, penalties, and |
| 24 | | interest so collected in the manner
hereinafter provided; and |
| 25 | | to determine all rights to credit memoranda or
refunds arising |
| 26 | | on account of the erroneous payment of tax, penalty, or
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| 1 | | interest hereunder. In the administration of and compliance |
| 2 | | with this
paragraph, the Department and persons who are subject |
| 3 | | to this paragraph
shall have the same rights, remedies, |
| 4 | | privileges, immunities, powers, and
duties, and be subject to |
| 5 | | the same conditions, restrictions, limitations,
penalties, |
| 6 | | exclusions, exemptions, and definitions of terms and employ the
|
| 7 | | same modes of procedure, as are prescribed in Sections 2 |
| 8 | | (except the
definition of "retailer maintaining a place of |
| 9 | | business in this State"), 3
through 3-80 (except provisions |
| 10 | | pertaining to the State rate of tax,
and except provisions |
| 11 | | concerning collection or refunding of the tax by
retailers), 4, |
| 12 | | 11,
12, 12a, 14, 15, 19 (except the portions pertaining to |
| 13 | | claims by retailers
and except the last paragraph concerning |
| 14 | | refunds), 20, 21, and 22 of the Use
Tax Act and Section 3-7 of |
| 15 | | the Uniform Penalty and Interest Act that are
not inconsistent |
| 16 | | with this paragraph, as fully as if those provisions were
set |
| 17 | | forth herein.
|
| 18 | | Whenever the Department determines that a refund should be |
| 19 | | made under this
paragraph to a claimant instead of issuing a |
| 20 | | credit memorandum, the Department
shall notify the State |
| 21 | | Comptroller, who shall cause the order
to be drawn for the |
| 22 | | amount specified, and to the person named, in the
notification |
| 23 | | from the Department. The refund shall be paid by the State
|
| 24 | | Treasurer out of a county water commission tax fund established
|
| 25 | | under subsection (g) of this Section.
|
| 26 | | (e) A certificate of registration issued by the State |
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| 1 | | Department of
Revenue to a retailer under the Retailers' |
| 2 | | Occupation Tax Act or under the
Service Occupation Tax Act |
| 3 | | shall permit the registrant to engage in a
business that is |
| 4 | | taxed under the tax imposed under subsection (b), (c),
or (d) |
| 5 | | of this Section and no additional registration shall be |
| 6 | | required under
the tax. A certificate issued under the Use Tax |
| 7 | | Act or the Service Use Tax
Act shall be applicable with regard |
| 8 | | to any tax imposed under subsection (c)
of this Section.
|
| 9 | | (f) Any ordinance imposing or discontinuing any tax under |
| 10 | | this Section
shall be adopted and a certified copy thereof |
| 11 | | filed with the Department on
or before June 1, whereupon the |
| 12 | | Department of Revenue shall proceed to
administer and enforce |
| 13 | | this Section on behalf of the county water
commission as of |
| 14 | | September 1 next following the adoption and filing.
Beginning |
| 15 | | January 1, 1992, an ordinance or resolution imposing or
|
| 16 | | discontinuing the tax hereunder shall be adopted and a |
| 17 | | certified copy
thereof filed with the Department on or before |
| 18 | | the first day of July,
whereupon the Department shall proceed |
| 19 | | to administer and enforce this
Section as of the first day of |
| 20 | | October next following such adoption and
filing. Beginning |
| 21 | | January 1, 1993, an ordinance or resolution imposing or
|
| 22 | | discontinuing the tax hereunder shall be adopted and a |
| 23 | | certified copy
thereof filed with the Department on or before |
| 24 | | the first day of October,
whereupon the Department shall |
| 25 | | proceed to administer and enforce this
Section as of the first |
| 26 | | day of January next following such adoption and filing.
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| 1 | | (g) The State Department of Revenue shall, upon collecting |
| 2 | | any taxes as
provided in this Section, pay the taxes over to |
| 3 | | the State Treasurer as
trustee for the commission. The taxes |
| 4 | | shall be held in a trust fund outside
the State Treasury. |
| 5 | | As soon as possible after the first day of each month, |
| 6 | | beginning January 1, 2011, upon certification of the Department |
| 7 | | of Revenue, the Comptroller shall order transferred, and the |
| 8 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
| 9 | | local sales tax increment, as defined in the Innovation |
| 10 | | Development and Economy Act, collected under this Section |
| 11 | | during the second preceding calendar month for sales within a |
| 12 | | STAR bond district. |
| 13 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
| 14 | | on or before the 25th day of each calendar month, the
State |
| 15 | | Department of Revenue shall prepare and certify to the |
| 16 | | Comptroller of
the State of Illinois the amount to be paid to |
| 17 | | the commission, which shall be
the amount (not including credit |
| 18 | | memoranda) collected under this Section during the second |
| 19 | | preceding calendar month by the Department plus an amount the |
| 20 | | Department determines is necessary to offset any amounts that |
| 21 | | were erroneously paid to a different taxing body, and not |
| 22 | | including any amount equal to the amount of refunds made during |
| 23 | | the second preceding calendar month by the Department on behalf |
| 24 | | of the commission, and not including any amount that the |
| 25 | | Department determines is necessary to offset any amounts that |
| 26 | | were payable to a different taxing body but were erroneously |
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| 1 | | paid to the commission, and less any amounts that are |
| 2 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
| 3 | | remainder, which shall be transferred into the Tax Compliance |
| 4 | | and Administration Fund. The Department, at the time of each |
| 5 | | monthly disbursement to the commission, shall prepare and |
| 6 | | certify to the State Comptroller the amount to be transferred |
| 7 | | into the Tax Compliance and Administration Fund under this |
| 8 | | subsection. Within 10 days after receipt by
the Comptroller of |
| 9 | | the certification of the amount to be paid to the
commission |
| 10 | | and the Tax Compliance and Administration Fund, the Comptroller |
| 11 | | shall cause an order to be drawn for the payment
for the amount |
| 12 | | in accordance with the direction in the certification.
|
| 13 | | (h) Beginning June 1, 2016, any tax imposed pursuant to |
| 14 | | this Section may no longer be imposed or collected, unless a |
| 15 | | continuation of the tax is approved by the voters at a |
| 16 | | referendum as set forth in this Section. |
| 17 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
| 18 | | 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. |
| 19 | | 8-14-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
|
| 20 | | Section 15-80. The Environmental Impact Fee Law is amended |
| 21 | | by changing Sections 315 and 320 as follows:
|
| 22 | | (415 ILCS 125/315)
|
| 23 | | (Section scheduled to be repealed on January 1, 2025)
|
| 24 | | Sec. 315. Fee on receivers of fuel for sale or use; |
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| 1 | | collection and
reporting. A person that is required to pay the |
| 2 | | fee imposed by this Law shall
pay the fee to the Department by |
| 3 | | return showing all fuel purchased, acquired,
or received and |
| 4 | | sold, distributed or used during the preceding calendar
month,
|
| 5 | | including losses of fuel as the result of evaporation or |
| 6 | | shrinkage due to
temperature variations, and such other |
| 7 | | reasonable information as the
Department may require. Losses of |
| 8 | | fuel as the result of evaporation or
shrinkage due to |
| 9 | | temperature variations may not exceed 1%
of the total
gallons |
| 10 | | in storage at the beginning of the month, plus the receipts of
|
| 11 | | gallonage during the month, minus the gallonage remaining in |
| 12 | | storage at the end
of the month. Any loss reported that is in |
| 13 | | excess of this amount shall be
subject to the fee imposed by |
| 14 | | Section 310 of this Law.
On and after July 1, 2001, for each |
| 15 | | 6-month period January through June, net
losses of fuel (for |
| 16 | | each category of fuel that is required to be reported on a
|
| 17 | | return) as the result of evaporation or shrinkage due to |
| 18 | | temperature variations
may not exceed 1% of the total gallons |
| 19 | | in storage at the beginning of each
January, plus the receipts |
| 20 | | of gallonage each January through June, minus the
gallonage |
| 21 | | remaining in storage at the end of each June. On and after July |
| 22 | | 1,
2001, for each 6-month period July through December, net |
| 23 | | losses of fuel (for
each category of fuel that is required to |
| 24 | | be reported on a return) as the
result of evaporation or |
| 25 | | shrinkage due to temperature variations may not exceed
1% of |
| 26 | | the total gallons in storage at the beginning of each July, |
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| 1 | | plus the
receipts of gallonage each July through December, |
| 2 | | minus the gallonage remaining
in storage at the end of each |
| 3 | | December. Any net loss reported that is in
excess of this |
| 4 | | amount shall be subject to the fee imposed by Section 310 of
|
| 5 | | this Law. For purposes of this Section, "net loss" means the |
| 6 | | number of gallons
gained through temperature variations minus |
| 7 | | the number of gallons lost through
temperature variations or |
| 8 | | evaporation for each of the respective 6-month
periods.
|
| 9 | | The return shall be prescribed by the Department and shall |
| 10 | | be filed between
the 1st and 20th days of each calendar month. |
| 11 | | The Department may, in its
discretion, combine the return filed |
| 12 | | under this Law with the return filed under
Section 2b of the |
| 13 | | Motor Fuel Tax Law. If the return is timely filed, the
receiver |
| 14 | | may take a discount of 2% through June 30, 2003 and 1.75%
|
| 15 | | thereafter to reimburse himself for the
expenses
incurred in |
| 16 | | keeping records, preparing and filing returns, collecting and
|
| 17 | | remitting the fee, and supplying data to the Department on |
| 18 | | request. However,
the discount applies only to the amount of |
| 19 | | the fee payment that
accompanies
a return that is timely filed |
| 20 | | in accordance with this Section. The discount is not permitted |
| 21 | | on fees paid on aviation fuel sold or used on and after |
| 22 | | December 1, 2019. This exception for aviation fuel only applies |
| 23 | | for so long as the revenue use requirements of 49 U.S.C. §47017 |
| 24 | | (b) and 49 U.S.C. §47133 are binding on the State.
|
| 25 | | Beginning on January 1, 2018, each retailer required or |
| 26 | | authorized to collect the fee imposed by this Act on aviation |
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| 1 | | fuel at retail in this State during the preceding calendar |
| 2 | | month shall, instead of reporting and paying tax on aviation |
| 3 | | fuel as otherwise required by this Section, file an aviation |
| 4 | | fuel tax return with the Department, on or before the twentieth |
| 5 | | day of each calendar month. The requirements related to the |
| 6 | | return shall be as otherwise provided in this Section. |
| 7 | | Notwithstanding any other provisions of this Act to the |
| 8 | | contrary, retailers collecting fees on aviation fuel shall file |
| 9 | | all aviation fuel tax returns and shall make all aviation fuel |
| 10 | | fee payments by electronic means in the manner and form |
| 11 | | required by the Department. For purposes of this paragraph, |
| 12 | | "aviation fuel" means a product that is intended for use or |
| 13 | | offered for sale as fuel for an aircraft. |
| 14 | | If any payment provided for in this Section exceeds the |
| 15 | | receiver's liabilities under this Act, as shown on an original |
| 16 | | return, the Department may authorize the receiver to credit |
| 17 | | such excess payment against liability subsequently to be |
| 18 | | remitted to the Department under this Act, in accordance with |
| 19 | | reasonable rules adopted by the Department. If the Department |
| 20 | | subsequently determines that all or any part of the credit |
| 21 | | taken was not actually due to the receiver, the receiver's |
| 22 | | discount shall be reduced by an amount equal to the difference |
| 23 | | between the discount as applied to the credit taken and that |
| 24 | | actually due, and that receiver shall be liable for penalties |
| 25 | | and interest on such difference. |
| 26 | | (Source: P.A. 100-1171, eff. 1-4-19.)
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| 1 | | (415 ILCS 125/320)
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| 2 | | (Section scheduled to be repealed on January 1, 2025)
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| 3 | | Sec. 320. Deposit of fee receipts. Except as otherwise |
| 4 | | provided in this paragraph, all All money received by the |
| 5 | | Department
under this Law shall be deposited in the Underground |
| 6 | | Storage Tank Fund created
by Section 57.11 of the Environmental |
| 7 | | Protection Act. All money received for aviation fuel by the |
| 8 | | Department under this Law on or after December 1, 2019, shall |
| 9 | | be immediately paid over by the Department to the State |
| 10 | | Aviation Program Fund. The Department shall only pay such |
| 11 | | moneys into the State Aviation Program Fund under this Act for |
| 12 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
| 13 | | and 49 U.S.C. 47133 are binding on the State. For purposes of |
| 14 | | this Section, "aviation fuel" means a product that is intended |
| 15 | | for use or offered for sale as fuel for an aircraft.
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| 16 | | (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14, |
| 17 | | eff.
7-1-97.)
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| 18 | | ARTICLE 20. NURSING HOMES
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| 19 | | Section 20-5. The Illinois Administrative Procedure Act is |
| 20 | | amended by changing Section 5-45 as follows:
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| 21 | | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) |
| 22 | | Sec. 5-45. Emergency rulemaking. |
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| 1 | | (a) "Emergency" means the existence of any situation that |
| 2 | | any agency
finds reasonably constitutes a threat to the public |
| 3 | | interest, safety, or
welfare. |
| 4 | | (b) If any agency finds that an
emergency exists that |
| 5 | | requires adoption of a rule upon fewer days than
is required by |
| 6 | | Section 5-40 and states in writing its reasons for that
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| 7 | | finding, the agency may adopt an emergency rule without prior |
| 8 | | notice or
hearing upon filing a notice of emergency rulemaking |
| 9 | | with the Secretary of
State under Section 5-70. The notice |
| 10 | | shall include the text of the
emergency rule and shall be |
| 11 | | published in the Illinois Register. Consent
orders or other |
| 12 | | court orders adopting settlements negotiated by an agency
may |
| 13 | | be adopted under this Section. Subject to applicable |
| 14 | | constitutional or
statutory provisions, an emergency rule |
| 15 | | becomes effective immediately upon
filing under Section 5-65 or |
| 16 | | at a stated date less than 10 days
thereafter. The agency's |
| 17 | | finding and a statement of the specific reasons
for the finding |
| 18 | | shall be filed with the rule. The agency shall take
reasonable |
| 19 | | and appropriate measures to make emergency rules known to the
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| 20 | | persons who may be affected by them. |
| 21 | | (c) An emergency rule may be effective for a period of not |
| 22 | | longer than
150 days, but the agency's authority to adopt an |
| 23 | | identical rule under Section
5-40 is not precluded. No |
| 24 | | emergency rule may be adopted more
than once in any 24-month |
| 25 | | period, except that this limitation on the number
of emergency |
| 26 | | rules that may be adopted in a 24-month period does not apply
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| 1 | | to (i) emergency rules that make additions to and deletions |
| 2 | | from the Drug
Manual under Section 5-5.16 of the Illinois |
| 3 | | Public Aid Code or the
generic drug formulary under Section |
| 4 | | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) |
| 5 | | emergency rules adopted by the Pollution Control
Board before |
| 6 | | July 1, 1997 to implement portions of the Livestock Management
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| 7 | | Facilities Act, (iii) emergency rules adopted by the Illinois |
| 8 | | Department of Public Health under subsections (a) through (i) |
| 9 | | of Section 2 of the Department of Public Health Act when |
| 10 | | necessary to protect the public's health, (iv) emergency rules |
| 11 | | adopted pursuant to subsection (n) of this Section, (v) |
| 12 | | emergency rules adopted pursuant to subsection (o) of this |
| 13 | | Section, or (vi) emergency rules adopted pursuant to subsection |
| 14 | | (c-5) of this Section. Two or more emergency rules having |
| 15 | | substantially the same
purpose and effect shall be deemed to be |
| 16 | | a single rule for purposes of this
Section. |
| 17 | | (c-5) To facilitate the maintenance of the program of group |
| 18 | | health benefits provided to annuitants, survivors, and retired |
| 19 | | employees under the State Employees Group Insurance Act of |
| 20 | | 1971, rules to alter the contributions to be paid by the State, |
| 21 | | annuitants, survivors, retired employees, or any combination |
| 22 | | of those entities, for that program of group health benefits, |
| 23 | | shall be adopted as emergency rules. The adoption of those |
| 24 | | rules shall be considered an emergency and necessary for the |
| 25 | | public interest, safety, and welfare. |
| 26 | | (d) In order to provide for the expeditious and timely |
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| 1 | | implementation
of the State's fiscal year 1999 budget, |
| 2 | | emergency rules to implement any
provision of Public Act 90-587 |
| 3 | | or 90-588
or any other budget initiative for fiscal year 1999 |
| 4 | | may be adopted in
accordance with this Section by the agency |
| 5 | | charged with administering that
provision or initiative, |
| 6 | | except that the 24-month limitation on the adoption
of |
| 7 | | emergency rules and the provisions of Sections 5-115 and 5-125 |
| 8 | | do not apply
to rules adopted under this subsection (d). The |
| 9 | | adoption of emergency rules
authorized by this subsection (d) |
| 10 | | shall be deemed to be necessary for the
public interest, |
| 11 | | safety, and welfare. |
| 12 | | (e) In order to provide for the expeditious and timely |
| 13 | | implementation
of the State's fiscal year 2000 budget, |
| 14 | | emergency rules to implement any
provision of Public Act 91-24
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| 15 | | or any other budget initiative for fiscal year 2000 may be |
| 16 | | adopted in
accordance with this Section by the agency charged |
| 17 | | with administering that
provision or initiative, except that |
| 18 | | the 24-month limitation on the adoption
of emergency rules and |
| 19 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 20 | | rules adopted under this subsection (e). The adoption of |
| 21 | | emergency rules
authorized by this subsection (e) shall be |
| 22 | | deemed to be necessary for the
public interest, safety, and |
| 23 | | welfare. |
| 24 | | (f) In order to provide for the expeditious and timely |
| 25 | | implementation
of the State's fiscal year 2001 budget, |
| 26 | | emergency rules to implement any
provision of Public Act 91-712
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| 1 | | or any other budget initiative for fiscal year 2001 may be |
| 2 | | adopted in
accordance with this Section by the agency charged |
| 3 | | with administering that
provision or initiative, except that |
| 4 | | the 24-month limitation on the adoption
of emergency rules and |
| 5 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 6 | | rules adopted under this subsection (f). The adoption of |
| 7 | | emergency rules
authorized by this subsection (f) shall be |
| 8 | | deemed to be necessary for the
public interest, safety, and |
| 9 | | welfare. |
| 10 | | (g) In order to provide for the expeditious and timely |
| 11 | | implementation
of the State's fiscal year 2002 budget, |
| 12 | | emergency rules to implement any
provision of Public Act 92-10
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| 13 | | or any other budget initiative for fiscal year 2002 may be |
| 14 | | adopted in
accordance with this Section by the agency charged |
| 15 | | with administering that
provision or initiative, except that |
| 16 | | the 24-month limitation on the adoption
of emergency rules and |
| 17 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 18 | | rules adopted under this subsection (g). The adoption of |
| 19 | | emergency rules
authorized by this subsection (g) shall be |
| 20 | | deemed to be necessary for the
public interest, safety, and |
| 21 | | welfare. |
| 22 | | (h) In order to provide for the expeditious and timely |
| 23 | | implementation
of the State's fiscal year 2003 budget, |
| 24 | | emergency rules to implement any
provision of Public Act 92-597
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| 25 | | or any other budget initiative for fiscal year 2003 may be |
| 26 | | adopted in
accordance with this Section by the agency charged |
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| 1 | | with administering that
provision or initiative, except that |
| 2 | | the 24-month limitation on the adoption
of emergency rules and |
| 3 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 4 | | rules adopted under this subsection (h). The adoption of |
| 5 | | emergency rules
authorized by this subsection (h) shall be |
| 6 | | deemed to be necessary for the
public interest, safety, and |
| 7 | | welfare. |
| 8 | | (i) In order to provide for the expeditious and timely |
| 9 | | implementation
of the State's fiscal year 2004 budget, |
| 10 | | emergency rules to implement any
provision of Public Act 93-20
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| 11 | | or any other budget initiative for fiscal year 2004 may be |
| 12 | | adopted in
accordance with this Section by the agency charged |
| 13 | | with administering that
provision or initiative, except that |
| 14 | | the 24-month limitation on the adoption
of emergency rules and |
| 15 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 16 | | rules adopted under this subsection (i). The adoption of |
| 17 | | emergency rules
authorized by this subsection (i) shall be |
| 18 | | deemed to be necessary for the
public interest, safety, and |
| 19 | | welfare. |
| 20 | | (j) In order to provide for the expeditious and timely |
| 21 | | implementation of the provisions of the State's fiscal year |
| 22 | | 2005 budget as provided under the Fiscal Year 2005 Budget |
| 23 | | Implementation (Human Services) Act, emergency rules to |
| 24 | | implement any provision of the Fiscal Year 2005 Budget |
| 25 | | Implementation (Human Services) Act may be adopted in |
| 26 | | accordance with this Section by the agency charged with |
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| 1 | | administering that provision, except that the 24-month |
| 2 | | limitation on the adoption of emergency rules and the |
| 3 | | provisions of Sections 5-115 and 5-125 do not apply to rules |
| 4 | | adopted under this subsection (j). The Department of Public Aid |
| 5 | | may also adopt rules under this subsection (j) necessary to |
| 6 | | administer the Illinois Public Aid Code and the Children's |
| 7 | | Health Insurance Program Act. The adoption of emergency rules |
| 8 | | authorized by this subsection (j) shall be deemed to be |
| 9 | | necessary for the public interest, safety, and welfare.
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| 10 | | (k) In order to provide for the expeditious and timely |
| 11 | | implementation of the provisions of the State's fiscal year |
| 12 | | 2006 budget, emergency rules to implement any provision of |
| 13 | | Public Act 94-48 or any other budget initiative for fiscal year |
| 14 | | 2006 may be adopted in accordance with this Section by the |
| 15 | | agency charged with administering that provision or |
| 16 | | initiative, except that the 24-month limitation on the adoption |
| 17 | | of emergency rules and the provisions of Sections 5-115 and |
| 18 | | 5-125 do not apply to rules adopted under this subsection (k). |
| 19 | | The Department of Healthcare and Family Services may also adopt |
| 20 | | rules under this subsection (k) necessary to administer the |
| 21 | | Illinois Public Aid Code, the Senior Citizens and Persons with |
| 22 | | Disabilities Property Tax Relief Act, the Senior Citizens and |
| 23 | | Disabled Persons Prescription Drug Discount Program Act (now |
| 24 | | the Illinois Prescription Drug Discount Program Act), and the |
| 25 | | Children's Health Insurance Program Act. The adoption of |
| 26 | | emergency rules authorized by this subsection (k) shall be |
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| 1 | | deemed to be necessary for the public interest, safety, and |
| 2 | | welfare.
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| 3 | | (l) In order to provide for the expeditious and timely |
| 4 | | implementation of the provisions of the
State's fiscal year |
| 5 | | 2007 budget, the Department of Healthcare and Family Services |
| 6 | | may adopt emergency rules during fiscal year 2007, including |
| 7 | | rules effective July 1, 2007, in
accordance with this |
| 8 | | subsection to the extent necessary to administer the |
| 9 | | Department's responsibilities with respect to amendments to |
| 10 | | the State plans and Illinois waivers approved by the federal |
| 11 | | Centers for Medicare and Medicaid Services necessitated by the |
| 12 | | requirements of Title XIX and Title XXI of the federal Social |
| 13 | | Security Act. The adoption of emergency rules
authorized by |
| 14 | | this subsection (l) shall be deemed to be necessary for the |
| 15 | | public interest,
safety, and welfare.
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| 16 | | (m) In order to provide for the expeditious and timely |
| 17 | | implementation of the provisions of the
State's fiscal year |
| 18 | | 2008 budget, the Department of Healthcare and Family Services |
| 19 | | may adopt emergency rules during fiscal year 2008, including |
| 20 | | rules effective July 1, 2008, in
accordance with this |
| 21 | | subsection to the extent necessary to administer the |
| 22 | | Department's responsibilities with respect to amendments to |
| 23 | | the State plans and Illinois waivers approved by the federal |
| 24 | | Centers for Medicare and Medicaid Services necessitated by the |
| 25 | | requirements of Title XIX and Title XXI of the federal Social |
| 26 | | Security Act. The adoption of emergency rules
authorized by |
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| 1 | | this subsection (m) shall be deemed to be necessary for the |
| 2 | | public interest,
safety, and welfare.
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| 3 | | (n) In order to provide for the expeditious and timely |
| 4 | | implementation of the provisions of the State's fiscal year |
| 5 | | 2010 budget, emergency rules to implement any provision of |
| 6 | | Public Act 96-45 or any other budget initiative authorized by |
| 7 | | the 96th General Assembly for fiscal year 2010 may be adopted |
| 8 | | in accordance with this Section by the agency charged with |
| 9 | | administering that provision or initiative. The adoption of |
| 10 | | emergency rules authorized by this subsection (n) shall be |
| 11 | | deemed to be necessary for the public interest, safety, and |
| 12 | | welfare. The rulemaking authority granted in this subsection |
| 13 | | (n) shall apply only to rules promulgated during Fiscal Year |
| 14 | | 2010. |
| 15 | | (o) In order to provide for the expeditious and timely |
| 16 | | implementation of the provisions of the State's fiscal year |
| 17 | | 2011 budget, emergency rules to implement any provision of |
| 18 | | Public Act 96-958 or any other budget initiative authorized by |
| 19 | | the 96th General Assembly for fiscal year 2011 may be adopted |
| 20 | | in accordance with this Section by the agency charged with |
| 21 | | administering that provision or initiative. The adoption of |
| 22 | | emergency rules authorized by this subsection (o) is deemed to |
| 23 | | be necessary for the public interest, safety, and welfare. The |
| 24 | | rulemaking authority granted in this subsection (o) applies |
| 25 | | only to rules promulgated on or after July 1, 2010 (the |
| 26 | | effective date of Public Act 96-958) through June 30, 2011. |
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| 1 | | (p) In order to provide for the expeditious and timely |
| 2 | | implementation of the provisions of Public Act 97-689, |
| 3 | | emergency rules to implement any provision of Public Act 97-689 |
| 4 | | may be adopted in accordance with this subsection (p) by the |
| 5 | | agency charged with administering that provision or |
| 6 | | initiative. The 150-day limitation of the effective period of |
| 7 | | emergency rules does not apply to rules adopted under this |
| 8 | | subsection (p), and the effective period may continue through |
| 9 | | June 30, 2013. The 24-month limitation on the adoption of |
| 10 | | emergency rules does not apply to rules adopted under this |
| 11 | | subsection (p). The adoption of emergency rules authorized by |
| 12 | | this subsection (p) is deemed to be necessary for the public |
| 13 | | interest, safety, and welfare. |
| 14 | | (q) In order to provide for the expeditious and timely |
| 15 | | implementation of the provisions of Articles 7, 8, 9, 11, and |
| 16 | | 12 of Public Act 98-104, emergency rules to implement any |
| 17 | | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 |
| 18 | | may be adopted in accordance with this subsection (q) by the |
| 19 | | agency charged with administering that provision or |
| 20 | | initiative. The 24-month limitation on the adoption of |
| 21 | | emergency rules does not apply to rules adopted under this |
| 22 | | subsection (q). The adoption of emergency rules authorized by |
| 23 | | this subsection (q) is deemed to be necessary for the public |
| 24 | | interest, safety, and welfare. |
| 25 | | (r) In order to provide for the expeditious and timely |
| 26 | | implementation of the provisions of Public Act 98-651, |
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| 1 | | emergency rules to implement Public Act 98-651 may be adopted |
| 2 | | in accordance with this subsection (r) by the Department of |
| 3 | | Healthcare and Family Services. The 24-month limitation on the |
| 4 | | adoption of emergency rules does not apply to rules adopted |
| 5 | | under this subsection (r). The adoption of emergency rules |
| 6 | | authorized by this subsection (r) is deemed to be necessary for |
| 7 | | the public interest, safety, and welfare. |
| 8 | | (s) In order to provide for the expeditious and timely |
| 9 | | implementation of the provisions of Sections 5-5b.1 and 5A-2 of |
| 10 | | the Illinois Public Aid Code, emergency rules to implement any |
| 11 | | provision of Section 5-5b.1 or Section 5A-2 of the Illinois |
| 12 | | Public Aid Code may be adopted in accordance with this |
| 13 | | subsection (s) by the Department of Healthcare and Family |
| 14 | | Services. The rulemaking authority granted in this subsection |
| 15 | | (s) shall apply only to those rules adopted prior to July 1, |
| 16 | | 2015. Notwithstanding any other provision of this Section, any |
| 17 | | emergency rule adopted under this subsection (s) shall only |
| 18 | | apply to payments made for State fiscal year 2015. The adoption |
| 19 | | of emergency rules authorized by this subsection (s) is deemed |
| 20 | | to be necessary for the public interest, safety, and welfare. |
| 21 | | (t) In order to provide for the expeditious and timely |
| 22 | | implementation of the provisions of Article II of Public Act |
| 23 | | 99-6, emergency rules to implement the changes made by Article |
| 24 | | II of Public Act 99-6 to the Emergency Telephone System Act may |
| 25 | | be adopted in accordance with this subsection (t) by the |
| 26 | | Department of State Police. The rulemaking authority granted in |
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| 1 | | this subsection (t) shall apply only to those rules adopted |
| 2 | | prior to July 1, 2016. The 24-month limitation on the adoption |
| 3 | | of emergency rules does not apply to rules adopted under this |
| 4 | | subsection (t). The adoption of emergency rules authorized by |
| 5 | | this subsection (t) is deemed to be necessary for the public |
| 6 | | interest, safety, and welfare. |
| 7 | | (u) In order to provide for the expeditious and timely |
| 8 | | implementation of the provisions of the Burn Victims Relief |
| 9 | | Act, emergency rules to implement any provision of the Act may |
| 10 | | be adopted in accordance with this subsection (u) by the |
| 11 | | Department of Insurance. The rulemaking authority granted in |
| 12 | | this subsection (u) shall apply only to those rules adopted |
| 13 | | prior to December 31, 2015. The adoption of emergency rules |
| 14 | | authorized by this subsection (u) is deemed to be necessary for |
| 15 | | the public interest, safety, and welfare. |
| 16 | | (v) In order to provide for the expeditious and timely |
| 17 | | implementation of the provisions of Public Act 99-516, |
| 18 | | emergency rules to implement Public Act 99-516 may be adopted |
| 19 | | in accordance with this subsection (v) by the Department of |
| 20 | | Healthcare and Family Services. The 24-month limitation on the |
| 21 | | adoption of emergency rules does not apply to rules adopted |
| 22 | | under this subsection (v). The adoption of emergency rules |
| 23 | | authorized by this subsection (v) is deemed to be necessary for |
| 24 | | the public interest, safety, and welfare. |
| 25 | | (w) In order to provide for the expeditious and timely |
| 26 | | implementation of the provisions of Public Act 99-796, |
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| 1 | | emergency rules to implement the changes made by Public Act |
| 2 | | 99-796 may be adopted in accordance with this subsection (w) by |
| 3 | | the Adjutant General. The adoption of emergency rules |
| 4 | | authorized by this subsection (w) is deemed to be necessary for |
| 5 | | the public interest, safety, and welfare. |
| 6 | | (x) In order to provide for the expeditious and timely |
| 7 | | implementation of the provisions of Public Act 99-906, |
| 8 | | emergency rules to implement subsection (i) of Section 16-115D, |
| 9 | | subsection (g) of Section 16-128A, and subsection (a) of |
| 10 | | Section 16-128B of the Public Utilities Act may be adopted in |
| 11 | | accordance with this subsection (x) by the Illinois Commerce |
| 12 | | Commission. The rulemaking authority granted in this |
| 13 | | subsection (x) shall apply only to those rules adopted within |
| 14 | | 180 days after June 1, 2017 (the effective date of Public Act |
| 15 | | 99-906). The adoption of emergency rules authorized by this |
| 16 | | subsection (x) is deemed to be necessary for the public |
| 17 | | interest, safety, and welfare. |
| 18 | | (y) In order to provide for the expeditious and timely |
| 19 | | implementation of the provisions of Public Act 100-23, |
| 20 | | emergency rules to implement the changes made by Public Act |
| 21 | | 100-23 to Section 4.02 of the Illinois Act on the Aging, |
| 22 | | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, |
| 23 | | Section 55-30 of the Alcoholism and Other Drug Abuse and |
| 24 | | Dependency Act, and Sections 74 and 75 of the Mental Health and |
| 25 | | Developmental Disabilities Administrative Act may be adopted |
| 26 | | in accordance with this subsection (y) by the respective |
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| 1 | | Department. The adoption of emergency rules authorized by this |
| 2 | | subsection (y) is deemed to be necessary for the public |
| 3 | | interest, safety, and welfare. |
| 4 | | (z) In order to provide for the expeditious and timely |
| 5 | | implementation of the provisions of Public Act 100-554, |
| 6 | | emergency rules to implement the changes made by Public Act |
| 7 | | 100-554 to Section 4.7 of the Lobbyist Registration Act may be |
| 8 | | adopted in accordance with this subsection (z) by the Secretary |
| 9 | | of State. The adoption of emergency rules authorized by this |
| 10 | | subsection (z) is deemed to be necessary for the public |
| 11 | | interest, safety, and welfare. |
| 12 | | (aa) In order to provide for the expeditious and timely |
| 13 | | initial implementation of the changes made to Articles 5, 5A, |
| 14 | | 12, and 14 of the Illinois Public Aid Code under the provisions |
| 15 | | of Public Act 100-581, the Department of Healthcare and Family |
| 16 | | Services may adopt emergency rules in accordance with this |
| 17 | | subsection (aa). The 24-month limitation on the adoption of |
| 18 | | emergency rules does not apply to rules to initially implement |
| 19 | | the changes made to Articles 5, 5A, 12, and 14 of the Illinois |
| 20 | | Public Aid Code adopted under this subsection (aa). The |
| 21 | | adoption of emergency rules authorized by this subsection (aa) |
| 22 | | is deemed to be necessary for the public interest, safety, and |
| 23 | | welfare. |
| 24 | | (bb) In order to provide for the expeditious and timely |
| 25 | | implementation of the provisions of Public Act 100-587, |
| 26 | | emergency rules to implement the changes made by Public Act |
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| 1 | | 100-587 to Section 4.02 of the Illinois Act on the Aging, |
| 2 | | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, |
| 3 | | subsection (b) of Section 55-30 of the Alcoholism and Other |
| 4 | | Drug Abuse and Dependency Act, Section 5-104 of the Specialized |
| 5 | | Mental Health Rehabilitation Act of 2013, and Section 75 and |
| 6 | | subsection (b) of Section 74 of the Mental Health and |
| 7 | | Developmental Disabilities Administrative Act may be adopted |
| 8 | | in accordance with this subsection (bb) by the respective |
| 9 | | Department. The adoption of emergency rules authorized by this |
| 10 | | subsection (bb) is deemed to be necessary for the public |
| 11 | | interest, safety, and welfare. |
| 12 | | (cc) In order to provide for the expeditious and timely |
| 13 | | implementation of the provisions of Public Act 100-587, |
| 14 | | emergency rules may be adopted in accordance with this |
| 15 | | subsection (cc) to implement the changes made by Public Act |
| 16 | | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois |
| 17 | | Pension Code by the Board created under Article 14 of the Code; |
| 18 | | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by |
| 19 | | the Board created under Article 15 of the Code; and Sections |
| 20 | | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board |
| 21 | | created under Article 16 of the Code. The adoption of emergency |
| 22 | | rules authorized by this subsection (cc) is deemed to be |
| 23 | | necessary for the public interest, safety, and welfare. |
| 24 | | (dd) In order to provide for the expeditious and timely |
| 25 | | implementation of the provisions of Public Act 100-864, |
| 26 | | emergency rules to implement the changes made by Public Act |
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| 1 | | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act |
| 2 | | may be adopted in accordance with this subsection (dd) by the |
| 3 | | Secretary of State. The adoption of emergency rules authorized |
| 4 | | by this subsection (dd) is deemed to be necessary for the |
| 5 | | public interest, safety, and welfare. |
| 6 | | (ee) In order to provide for the expeditious and timely |
| 7 | | implementation of the provisions of Public Act 100-1172 this |
| 8 | | amendatory Act of the 100th General Assembly, emergency rules |
| 9 | | implementing the Illinois Underground Natural Gas Storage |
| 10 | | Safety Act may be adopted in accordance with this subsection by |
| 11 | | the Department of Natural Resources. The adoption of emergency |
| 12 | | rules authorized by this subsection is deemed to be necessary |
| 13 | | for the public interest, safety, and welfare. |
| 14 | | (ff) (ee) In order to provide for the expeditious and |
| 15 | | timely initial implementation of the changes made to Articles |
| 16 | | 5A and 14 of the Illinois Public Aid Code under the provisions |
| 17 | | of Public Act 100-1181 this amendatory Act of the 100th General |
| 18 | | Assembly, the Department of Healthcare and Family Services may |
| 19 | | on a one-time-only basis adopt emergency rules in accordance |
| 20 | | with this subsection (ff) (ee). The 24-month limitation on the |
| 21 | | adoption of emergency rules does not apply to rules to |
| 22 | | initially implement the changes made to Articles 5A and 14 of |
| 23 | | the Illinois Public Aid Code adopted under this subsection (ff) |
| 24 | | (ee). The adoption of emergency rules authorized by this |
| 25 | | subsection (ff) (ee) is deemed to be necessary for the public |
| 26 | | interest, safety, and welfare. |
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| 1 | | (gg) (ff) In order to provide for the expeditious and |
| 2 | | timely implementation of the provisions of Public Act 101-1 |
| 3 | | this amendatory Act of the 101st General Assembly, emergency |
| 4 | | rules may be adopted by the Department of Labor in accordance |
| 5 | | with this subsection (gg) (ff) to implement the changes made by |
| 6 | | Public Act 101-1 this amendatory Act of the 101st General |
| 7 | | Assembly to the Minimum Wage Law. The adoption of emergency |
| 8 | | rules authorized by this subsection (gg) (ff) is deemed to be |
| 9 | | necessary for the public interest, safety, and welfare. |
| 10 | | (hh) In order to provide for the expeditious and timely |
| 11 | | implementation of the provisions of this amendatory Act of the |
| 12 | | 101st General Assembly, emergency rules may be adopted in |
| 13 | | accordance with this subsection (hh) to implement the changes |
| 14 | | made by this amendatory Act of the 101st General Assembly to |
| 15 | | subsection (j) of Section 5-5.2 of the Illinois Public Aid |
| 16 | | Code. The adoption of emergency rules authorized by this |
| 17 | | subsection (hh) is deemed to be necessary for the public |
| 18 | | interest, safety, and welfare. |
| 19 | | (Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; |
| 20 | | 100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. |
| 21 | | 6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; |
| 22 | | 100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. |
| 23 | | 3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
|
| 24 | | Section 20-10. The Illinois Public Aid Code is amended by |
| 25 | | changing Section 5-5.2 as follows:
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| 1 | | (305 ILCS 5/5-5.2) (from Ch. 23, par. 5-5.2)
|
| 2 | | Sec. 5-5.2. Payment.
|
| 3 | | (a) All nursing facilities that are grouped pursuant to |
| 4 | | Section
5-5.1 of this Act shall receive the same rate of |
| 5 | | payment for similar
services.
|
| 6 | | (b) It shall be a matter of State policy that the Illinois |
| 7 | | Department
shall utilize a uniform billing cycle throughout the |
| 8 | | State for the
long-term care providers.
|
| 9 | | (c) Notwithstanding any other provisions of this Code, the |
| 10 | | methodologies for reimbursement of nursing services as |
| 11 | | provided under this Article shall no longer be applicable for |
| 12 | | bills payable for nursing services rendered on or after a new |
| 13 | | reimbursement system based on the Resource Utilization Groups |
| 14 | | (RUGs) has been fully operationalized, which shall take effect |
| 15 | | for services provided on or after January 1, 2014. |
| 16 | | (d) The new nursing services reimbursement methodology |
| 17 | | utilizing RUG-IV 48 grouper model, which shall be referred to |
| 18 | | as the RUGs reimbursement system, taking effect January 1, |
| 19 | | 2014, shall be based on the following: |
| 20 | | (1) The methodology shall be resident-driven, |
| 21 | | facility-specific, and cost-based. |
| 22 | | (2) Costs shall be annually rebased and case mix index |
| 23 | | quarterly updated. The nursing services methodology will |
| 24 | | be assigned to the Medicaid enrolled residents on record as |
| 25 | | of 30 days prior to the beginning of the rate period in the |
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| 1 | | Department's Medicaid Management Information System (MMIS) |
| 2 | | as present on the last day of the second quarter preceding |
| 3 | | the rate period based upon the Assessment Reference Date of |
| 4 | | the Minimum Data Set (MDS). |
| 5 | | (3) Regional wage adjustors based on the Health Service |
| 6 | | Areas (HSA) groupings and adjusters in effect on April 30, |
| 7 | | 2012 shall be included. |
| 8 | | (4) Case mix index shall be assigned to each resident |
| 9 | | class based on the Centers for Medicare and Medicaid |
| 10 | | Services staff time measurement study in effect on July 1, |
| 11 | | 2013, utilizing an index maximization approach. |
| 12 | | (5) The pool of funds available for distribution by |
| 13 | | case mix and the base facility rate shall be determined |
| 14 | | using the formula contained in subsection (d-1). |
| 15 | | (d-1) Calculation of base year Statewide RUG-IV nursing |
| 16 | | base per diem rate. |
| 17 | | (1) Base rate spending pool shall be: |
| 18 | | (A) The base year resident days which are |
| 19 | | calculated by multiplying the number of Medicaid |
| 20 | | residents in each nursing home as indicated in the MDS |
| 21 | | data defined in paragraph (4) by 365. |
| 22 | | (B) Each facility's nursing component per diem in |
| 23 | | effect on July 1, 2012 shall be multiplied by |
| 24 | | subsection (A). |
| 25 | | (C) Thirteen million is added to the product of |
| 26 | | subparagraph (A) and subparagraph (B) to adjust for the |
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| 1 | | exclusion of nursing homes defined in paragraph (5). |
| 2 | | (2) For each nursing home with Medicaid residents as |
| 3 | | indicated by the MDS data defined in paragraph (4), |
| 4 | | weighted days adjusted for case mix and regional wage |
| 5 | | adjustment shall be calculated. For each home this |
| 6 | | calculation is the product of: |
| 7 | | (A) Base year resident days as calculated in |
| 8 | | subparagraph (A) of paragraph (1). |
| 9 | | (B) The nursing home's regional wage adjustor |
| 10 | | based on the Health Service Areas (HSA) groupings and |
| 11 | | adjustors in effect on April 30, 2012. |
| 12 | | (C) Facility weighted case mix which is the number |
| 13 | | of Medicaid residents as indicated by the MDS data |
| 14 | | defined in paragraph (4) multiplied by the associated |
| 15 | | case weight for the RUG-IV 48 grouper model using |
| 16 | | standard RUG-IV procedures for index maximization. |
| 17 | | (D) The sum of the products calculated for each |
| 18 | | nursing home in subparagraphs (A) through (C) above |
| 19 | | shall be the base year case mix, rate adjusted weighted |
| 20 | | days. |
| 21 | | (3) The Statewide RUG-IV nursing base per diem rate: |
| 22 | | (A) on January 1, 2014 shall be the quotient of the |
| 23 | | paragraph (1) divided by the sum calculated under |
| 24 | | subparagraph (D) of paragraph (2); and |
| 25 | | (B) on and after July 1, 2014, shall be the amount |
| 26 | | calculated under subparagraph (A) of this paragraph |
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| 1 | | (3) plus $1.76. |
| 2 | | (4) Minimum Data Set (MDS) comprehensive assessments |
| 3 | | for Medicaid residents on the last day of the quarter used |
| 4 | | to establish the base rate. |
| 5 | | (5) Nursing facilities designated as of July 1, 2012 by |
| 6 | | the Department as "Institutions for Mental Disease" shall |
| 7 | | be excluded from all calculations under this subsection. |
| 8 | | The data from these facilities shall not be used in the |
| 9 | | computations described in paragraphs (1) through (4) above |
| 10 | | to establish the base rate. |
| 11 | | (e) Beginning July 1, 2014, the Department shall allocate |
| 12 | | funding in the amount up to $10,000,000 for per diem add-ons to |
| 13 | | the RUGS methodology for dates of service on and after July 1, |
| 14 | | 2014: |
| 15 | | (1) $0.63 for each resident who scores in I4200 |
| 16 | | Alzheimer's Disease or I4800 non-Alzheimer's Dementia. |
| 17 | | (2) $2.67 for each resident who scores either a "1" or |
| 18 | | "2" in any items S1200A through S1200I and also scores in |
| 19 | | RUG groups PA1, PA2, BA1, or BA2. |
| 20 | | (e-1) (Blank). |
| 21 | | (e-2) For dates of services beginning January 1, 2014, the |
| 22 | | RUG-IV nursing component per diem for a nursing home shall be |
| 23 | | the product of the statewide RUG-IV nursing base per diem rate, |
| 24 | | the facility average case mix index, and the regional wage |
| 25 | | adjustor. Transition rates for services provided between |
| 26 | | January 1, 2014 and December 31, 2014 shall be as follows: |
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| 1 | | (1) The transition RUG-IV per diem nursing rate for |
| 2 | | nursing homes whose rate calculated in this subsection |
| 3 | | (e-2) is greater than the nursing component rate in effect |
| 4 | | July 1, 2012 shall be paid the sum of: |
| 5 | | (A) The nursing component rate in effect July 1, |
| 6 | | 2012; plus |
| 7 | | (B) The difference of the RUG-IV nursing component |
| 8 | | per diem calculated for the current quarter minus the |
| 9 | | nursing component rate in effect July 1, 2012 |
| 10 | | multiplied by 0.88. |
| 11 | | (2) The transition RUG-IV per diem nursing rate for |
| 12 | | nursing homes whose rate calculated in this subsection |
| 13 | | (e-2) is less than the nursing component rate in effect |
| 14 | | July 1, 2012 shall be paid the sum of: |
| 15 | | (A) The nursing component rate in effect July 1, |
| 16 | | 2012; plus |
| 17 | | (B) The difference of the RUG-IV nursing component |
| 18 | | per diem calculated for the current quarter minus the |
| 19 | | nursing component rate in effect July 1, 2012 |
| 20 | | multiplied by 0.13. |
| 21 | | (f) Notwithstanding any other provision of this Code, on |
| 22 | | and after July 1, 2012, reimbursement rates associated with the |
| 23 | | nursing or support components of the current nursing facility |
| 24 | | rate methodology shall not increase beyond the level effective |
| 25 | | May 1, 2011 until a new reimbursement system based on the RUGs |
| 26 | | IV 48 grouper model has been fully operationalized. |
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| 1 | | (g) Notwithstanding any other provision of this Code, on |
| 2 | | and after July 1, 2012, for facilities not designated by the |
| 3 | | Department of Healthcare and Family Services as "Institutions |
| 4 | | for Mental Disease", rates effective May 1, 2011 shall be |
| 5 | | adjusted as follows: |
| 6 | | (1) Individual nursing rates for residents classified |
| 7 | | in RUG IV groups PA1, PA2, BA1, and BA2 during the quarter |
| 8 | | ending March 31, 2012 shall be reduced by 10%; |
| 9 | | (2) Individual nursing rates for residents classified |
| 10 | | in all other RUG IV groups shall be reduced by 1.0%; |
| 11 | | (3) Facility rates for the capital and support |
| 12 | | components shall be reduced by 1.7%. |
| 13 | | (h) Notwithstanding any other provision of this Code, on |
| 14 | | and after July 1, 2012, nursing facilities designated by the |
| 15 | | Department of Healthcare and Family Services as "Institutions |
| 16 | | for Mental Disease" and "Institutions for Mental Disease" that |
| 17 | | are facilities licensed under the Specialized Mental Health |
| 18 | | Rehabilitation Act of 2013 shall have the nursing, |
| 19 | | socio-developmental, capital, and support components of their |
| 20 | | reimbursement rate effective May 1, 2011 reduced in total by |
| 21 | | 2.7%. |
| 22 | | (i) On and after July 1, 2014, the reimbursement rates for |
| 23 | | the support component of the nursing facility rate for |
| 24 | | facilities licensed under the Nursing Home Care Act as skilled |
| 25 | | or intermediate care facilities shall be the rate in effect on |
| 26 | | June 30, 2014 increased by 8.17%. |
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| 1 | | (j) Notwithstanding any other provision of law, subject to |
| 2 | | federal approval, effective July 1, 2019, sufficient funds |
| 3 | | shall be allocated for changes to rates for facilities licensed |
| 4 | | under the Nursing Home Care Act as skilled nursing facilities |
| 5 | | or intermediate care facilities for dates of services on and |
| 6 | | after July 1, 2019: (i) to establish a per diem add-on to the |
| 7 | | direct care per diem rate not to exceed $70,000,000 annually in |
| 8 | | the aggregate taking into account federal matching funds for |
| 9 | | the purpose of addressing the facility's unique staffing needs, |
| 10 | | adjusted quarterly and distributed by a weighted formula based |
| 11 | | on Medicaid bed days on the last day of the second quarter |
| 12 | | preceding the quarter for which the rate is being adjusted; and |
| 13 | | (ii) in an amount not to exceed $170,000,000 annually in the |
| 14 | | aggregate taking into account federal matching funds to permit |
| 15 | | the support component of the nursing facility rate to be |
| 16 | | updated as follows: |
| 17 | | (1) 80%, or $136,000,000, of the funds shall be used to |
| 18 | | update each facility's rate in effect on June 30, 2019 |
| 19 | | using the most recent cost reports on file, which have had |
| 20 | | a limited review conducted by the Department of Healthcare |
| 21 | | and Family Services and will not hold up enacting the rate |
| 22 | | increase, with the Department of Healthcare and Family |
| 23 | | Services and taking into account subsection (i). |
| 24 | | (2) After completing the calculation in paragraph (1), |
| 25 | | any facility whose rate is less than the rate in effect on |
| 26 | | June 30, 2019 shall have its rate restored to the rate in |
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| 1 | | effect on June 30, 2019 from the 20% of the funds set |
| 2 | | aside. |
| 3 | | (3) The remainder of the 20%, or $34,000,000, shall be |
| 4 | | used to increase each facility's rate by an equal |
| 5 | | percentage. |
| 6 | | To implement item (i) in this subsection, facilities shall |
| 7 | | file quarterly reports documenting compliance with its |
| 8 | | annually approved staffing plan, which shall permit compliance |
| 9 | | with Section 3-202.05 of the Nursing Home Care Act. A facility |
| 10 | | that fails to meet the benchmarks and dates contained in the |
| 11 | | plan may have its add-on adjusted in the quarter following the |
| 12 | | quarterly review. Nothing in this Section shall limit the |
| 13 | | ability of the facility to appeal a ruling of non-compliance |
| 14 | | and a subsequent reduction to the add-on. Funds adjusted for |
| 15 | | noncompliance shall be maintained in the Long-Term Care |
| 16 | | Provider Fund and accounted for separately. At the end of each |
| 17 | | fiscal year, these funds shall be made available to facilities |
| 18 | | for special staffing projects. |
| 19 | | In order to provide for the expeditious and timely
|
| 20 | | implementation of the provisions of this amendatory Act of the
|
| 21 | | 101st General Assembly, emergency rules to implement any |
| 22 | | provision of this amendatory Act of the 101st General Assembly |
| 23 | | may be adopted in accordance with this subsection by the agency |
| 24 | | charged with administering that provision or
initiative. The |
| 25 | | agency shall simultaneously file emergency rules and permanent |
| 26 | | rules to ensure that there is no interruption in administrative |
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| 1 | | guidance. The 150-day limitation of the effective period of |
| 2 | | emergency rules does not apply to rules adopted under this
|
| 3 | | subsection, and the effective period may continue through
June |
| 4 | | 30, 2021. The 24-month limitation on the adoption of
emergency |
| 5 | | rules does not apply to rules adopted under this
subsection. |
| 6 | | The adoption of emergency rules authorized by this subsection |
| 7 | | is deemed to be necessary for the public interest, safety, and |
| 8 | | welfare. |
| 9 | | (Source: P.A. 98-104, Article 6, Section 6-240, eff. 7-22-13; |
| 10 | | 98-104, Article 11, Section 11-35, eff. 7-22-13; 98-651, eff. |
| 11 | | 6-16-14; 98-727, eff. 7-16-14; 98-756, eff. 7-16-14; 99-78, |
| 12 | | eff. 7-20-15.)
|
| 13 | | Section 20-15. The Nursing Home Care Act is amended by |
| 14 | | changing Sections 2-106.1, 3-202.05, and 3-209 and by adding |
| 15 | | Section 3-305.8 as follows:
|
| 16 | | (210 ILCS 45/2-106.1)
|
| 17 | | Sec. 2-106.1. Drug treatment.
|
| 18 | | (a) A resident shall not be given unnecessary drugs. An
|
| 19 | | unnecessary drug is any drug used in an excessive dose, |
| 20 | | including in
duplicative therapy; for excessive duration; |
| 21 | | without adequate
monitoring; without adequate indications for |
| 22 | | its use; or in the
presence of adverse consequences that |
| 23 | | indicate the drugs should be reduced or
discontinued. The |
| 24 | | Department shall adopt, by rule, the standards
for unnecessary
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| 1 | | drugs
contained in interpretive guidelines issued by the United |
| 2 | | States Department of
Health and Human Services for the purposes |
| 3 | | of administering Titles XVIII and XIX of
the Social Security |
| 4 | | Act.
|
| 5 | | (b) Except in the case of an emergency, psychotropic |
| 6 | | Psychotropic medication shall not be administered prescribed |
| 7 | | without the informed
consent of the resident or , the resident's |
| 8 | | surrogate decision maker guardian, or other authorized
|
| 9 | | representative. "Psychotropic medication"
means medication |
| 10 | | that
is used for or listed as used for psychotropic |
| 11 | | antipsychotic, antidepressant, antimanic, or
antianxiety |
| 12 | | behavior modification or behavior management purposes in the |
| 13 | | latest
editions of the AMA Drug Evaluations or the Physician's |
| 14 | | Desk Reference. "Emergency" has the same meaning as in Section |
| 15 | | 1-112 of the Nursing Home Care Act. A facility shall (i) |
| 16 | | document the alleged emergency in detail, including the facts |
| 17 | | surrounding the medication's need, and (ii) present this |
| 18 | | documentation to the resident and the resident's |
| 19 | | representative. No later than January 1, 2021, the The |
| 20 | | Department shall adopt, by rule, a protocol specifying how |
| 21 | | informed consent for psychotropic medication may be obtained or |
| 22 | | refused. The protocol shall require, at a minimum, a discussion |
| 23 | | between (i) the resident or the resident's surrogate decision |
| 24 | | maker authorized representative and (ii) the resident's |
| 25 | | physician, a registered pharmacist (who is not a dispensing |
| 26 | | pharmacist for the facility where the resident lives), or a |
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| 1 | | licensed nurse about the possible risks and benefits of a |
| 2 | | recommended medication and the use of standardized consent |
| 3 | | forms designated by the Department. The protocol shall include |
| 4 | | informing the resident, surrogate decision maker, or both of |
| 5 | | the existence of a copy of: the resident's care plan; the |
| 6 | | facility policies and procedures adopted in compliance with |
| 7 | | subsection (b-15) of this Section; and a notification that the |
| 8 | | most recent of the resident's care plans and the facility's |
| 9 | | policies are available to the resident or surrogate decision |
| 10 | | maker upon request. Each form developed by the Department (i) |
| 11 | | shall be written in plain language, (ii) shall be able to be |
| 12 | | downloaded from the Department's official website, (iii) shall |
| 13 | | include information specific to the psychotropic medication |
| 14 | | for which consent is being sought, and (iv) shall be used for |
| 15 | | every resident for whom psychotropic drugs are prescribed. The |
| 16 | | Department shall utilize the rules, protocols, and forms |
| 17 | | developed and implemented under the Specialized Mental Health |
| 18 | | Rehabilitation Act of 2013 in effect on the effective date of |
| 19 | | this amendatory Act of the 101st General Assembly, except to |
| 20 | | the extent that this Act requires a different procedure, and |
| 21 | | except that the maximum possible period for informed consent |
| 22 | | shall be until: (1) a change in the prescription occurs, either |
| 23 | | as to type of psychotropic medication or dosage; or (2) a |
| 24 | | resident's care plan changes. The Department may further amend |
| 25 | | the rules after January 1, 2021 pursuant to existing rulemaking |
| 26 | | authority. In addition to creating those forms, the Department |
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| 1 | | shall approve the use of any other informed consent forms that |
| 2 | | meet criteria developed by the Department. At the discretion of |
| 3 | | the Department, informed consent forms may include side effects |
| 4 | | that the Department reasonably believes are more common, with a |
| 5 | | direction that more complete information can be found via a |
| 6 | | link on the Department's website to third-party websites with |
| 7 | | more complete information, such as the United States Food and |
| 8 | | Drug Administration's website. The Department or a facility |
| 9 | | shall incur no liability for information provided on a consent |
| 10 | | form so long as the consent form is substantially accurate |
| 11 | | based upon generally accepted medical principles and if the |
| 12 | | form includes the website links. |
| 13 | | Informed consent shall be sought from the resident. For the |
| 14 | | purposes of this Section, "surrogate decision maker" means an |
| 15 | | individual representing the resident's interests as permitted |
| 16 | | by this Section. Informed consent shall be sought by the |
| 17 | | resident's guardian of the person if one has been named by a |
| 18 | | court of competent jurisdiction. In the absence of a |
| 19 | | court-ordered guardian, informed consent shall be sought from a |
| 20 | | health care agent under the Illinois Power of Attorney Act who |
| 21 | | has authority to give consent. If neither a court-ordered |
| 22 | | guardian of the person nor a health care agent under the |
| 23 | | Illinois Power of Attorney Act is available and the attending |
| 24 | | physician determines that the resident lacks capacity to make |
| 25 | | decisions, informed consent shall be sought from the resident's |
| 26 | | attorney-in-fact designated under the Mental Health Treatment |
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| 1 | | Preference Declaration Act, if applicable, or the resident's |
| 2 | | representative. |
| 3 | | In addition to any other penalty prescribed by law, a |
| 4 | | facility that is found to have violated this subsection, or the |
| 5 | | federal certification requirement that informed consent be |
| 6 | | obtained before administering a psychotropic medication, shall |
| 7 | | thereafter be required to obtain the signatures of 2 licensed |
| 8 | | health care professionals on every form purporting to give |
| 9 | | informed consent for the administration of a psychotropic |
| 10 | | medication, certifying the personal knowledge of each health |
| 11 | | care professional that the consent was obtained in compliance |
| 12 | | with the requirements of this subsection.
|
| 13 | | (b-5) A facility must obtain voluntary informed consent, in |
| 14 | | writing, from a resident or the resident's surrogate decision |
| 15 | | maker before administering or dispensing a psychotropic |
| 16 | | medication to that resident. |
| 17 | | (b-10) No facility shall deny continued residency to a |
| 18 | | person on the basis of the person's or resident's, or the |
| 19 | | person's or resident's surrogate decision maker's, refusal of |
| 20 | | the administration of psychotropic medication, unless the |
| 21 | | facility can demonstrate that the resident's refusal would |
| 22 | | place the health and safety of the resident, the facility |
| 23 | | staff, other residents, or visitors at risk. |
| 24 | | A facility that alleges that the resident's refusal to |
| 25 | | consent to the administration of psychotropic medication will |
| 26 | | place the health and safety of the resident, the facility |
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| 1 | | staff, other residents, or visitors at risk must: (1) document |
| 2 | | the alleged risk in detail; (2) present this documentation to |
| 3 | | the resident or the resident's surrogate decision maker, to the |
| 4 | | Department, and to the Office of the State Long Term Care |
| 5 | | Ombudsman; and (3) inform the resident or his or her surrogate |
| 6 | | decision maker of his or her right to appeal to the Department. |
| 7 | | The documentation of the alleged risk shall include a |
| 8 | | description of all nonpharmacological or alternative care |
| 9 | | options attempted and why they were unsuccessful. |
| 10 | | (b-15) Within 100 days after the effective date of any |
| 11 | | rules adopted by the Department under subsection (b) of this |
| 12 | | Section, all facilities shall implement written policies and |
| 13 | | procedures for compliance with this Section. When the |
| 14 | | Department conducts its annual survey of a facility, the |
| 15 | | surveyor may review these written policies and procedures and |
| 16 | | either: |
| 17 | | (1) give written notice to the facility that the |
| 18 | | policies or procedures are sufficient to demonstrate the |
| 19 | | facility's intent to comply with this Section; or |
| 20 | | (2) provide written notice to the facility that the |
| 21 | | proposed policies and procedures are deficient, identify |
| 22 | | the areas that are deficient, and provide 30 days for the |
| 23 | | facility to submit amended policies and procedures that |
| 24 | | demonstrate its intent to comply with this Section. |
| 25 | | A facility's failure to submit the documentation required |
| 26 | | under this subsection is sufficient to demonstrate its intent |
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| 1 | | to not comply with this Section and shall be grounds for review |
| 2 | | by the Department. |
| 3 | | All facilities must provide training and education on the |
| 4 | | requirements of this Section to all personnel involved in |
| 5 | | providing care to residents and train and educate such |
| 6 | | personnel on the methods and procedures to effectively |
| 7 | | implement the facility's policies. Training and education |
| 8 | | provided under this Section must be documented in each |
| 9 | | personnel file. |
| 10 | | (b-20) Upon the receipt of a report of any violation of |
| 11 | | this Section, the Department shall investigate and, upon |
| 12 | | finding sufficient evidence of a violation of this Section, may |
| 13 | | proceed with disciplinary action against the licensee of the |
| 14 | | facility. In any administrative disciplinary action under this |
| 15 | | subsection, the Department shall have the discretion to |
| 16 | | determine the gravity of the violation and, taking into account |
| 17 | | mitigating and aggravating circumstances and facts, may adjust |
| 18 | | the disciplinary action accordingly. |
| 19 | | (b-25) A violation of informed consent that, for an |
| 20 | | individual resident, lasts for 7 days or more under this |
| 21 | | Section is, at a minimum, a Type "B" violation. A second |
| 22 | | violation of informed consent within a year from a previous |
| 23 | | violation in the same facility regardless of the duration of |
| 24 | | the second violation is, at a minimum, a Type "B" violation. |
| 25 | | (b-30) Any violation of this Section by a facility may be |
| 26 | | enforced by an action brought by the Department in the name of |
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| 1 | | the People of Illinois for injunctive relief, civil penalties, |
| 2 | | or both injunctive relief and civil penalties. The Department |
| 3 | | may initiate the action upon its own complaint or the complaint |
| 4 | | of any other interested party. |
| 5 | | (b-35) Any resident who has been administered a |
| 6 | | psychotropic medication in violation of this Section may bring |
| 7 | | an action for injunctive relief, civil damages, and costs and |
| 8 | | attorney's fees against any facility responsible for the |
| 9 | | violation. |
| 10 | | (b-40) An action under this Section must be filed within 2 |
| 11 | | years of either the date of discovery of the violation that |
| 12 | | gave rise to the claim or the last date of an instance of a |
| 13 | | noncompliant administration of psychotropic medication to the |
| 14 | | resident, whichever is later. |
| 15 | | (b-45) A facility subject to action under this Section |
| 16 | | shall be liable for damages of up to $500 for each day after |
| 17 | | discovery of a violation that the facility violates the |
| 18 | | requirements of this Section. |
| 19 | | (b-55) The rights provided for in this Section are |
| 20 | | cumulative to existing resident rights. No part of this Section |
| 21 | | shall be interpreted as abridging, abrogating, or otherwise |
| 22 | | diminishing existing resident rights or causes of action at law |
| 23 | | or equity. |
| 24 | | (c) The requirements of
this Section are intended to |
| 25 | | control in a conflict
with the requirements of Sections 2-102 |
| 26 | | and 2-107.2
of the Mental Health and Developmental Disabilities |
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| 1 | | Code with respect to the
administration of psychotropic |
| 2 | | medication.
|
| 3 | | (Source: P.A. 95-331, eff. 8-21-07; 96-1372, eff. 7-29-10.)
|
| 4 | | (210 ILCS 45/3-202.05) |
| 5 | | Sec. 3-202.05. Staffing ratios effective July 1, 2010 and |
| 6 | | thereafter. |
| 7 | | (a) For the purpose of computing staff to resident ratios, |
| 8 | | direct care staff shall include: |
| 9 | | (1) registered nurses; |
| 10 | | (2) licensed practical nurses; |
| 11 | | (3) certified nurse assistants; |
| 12 | | (4) psychiatric services rehabilitation aides; |
| 13 | | (5) rehabilitation and therapy aides; |
| 14 | | (6) psychiatric services rehabilitation coordinators; |
| 15 | | (7) assistant directors of nursing; |
| 16 | | (8) 50% of the Director of Nurses' time; and |
| 17 | | (9) 30% of the Social Services Directors' time. |
| 18 | | The Department shall, by rule, allow certain facilities |
| 19 | | subject to 77 Ill. Admin. Code 300.4000 and following (Subpart |
| 20 | | S) to utilize specialized clinical staff, as defined in rules, |
| 21 | | to count towards the staffing ratios. |
| 22 | | Within 120 days of the effective date of this amendatory |
| 23 | | Act of the 97th General Assembly, the Department shall |
| 24 | | promulgate rules specific to the staffing requirements for |
| 25 | | facilities federally defined as Institutions for Mental |
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| 1 | | Disease. These rules shall recognize the unique nature of |
| 2 | | individuals with chronic mental health conditions, shall |
| 3 | | include minimum requirements for specialized clinical staff, |
| 4 | | including clinical social workers, psychiatrists, |
| 5 | | psychologists, and direct care staff set forth in paragraphs |
| 6 | | (4) through (6) and any other specialized staff which may be |
| 7 | | utilized and deemed necessary to count toward staffing ratios. |
| 8 | | Within 120 days of the effective date of this amendatory |
| 9 | | Act of the 97th General Assembly, the Department shall |
| 10 | | promulgate rules specific to the staffing requirements for |
| 11 | | facilities licensed under the Specialized Mental Health |
| 12 | | Rehabilitation Act of 2013. These rules shall recognize the |
| 13 | | unique nature of individuals with chronic mental health |
| 14 | | conditions, shall include minimum requirements for specialized |
| 15 | | clinical staff, including clinical social workers, |
| 16 | | psychiatrists, psychologists, and direct care staff set forth |
| 17 | | in paragraphs (4) through (6) and any other specialized staff |
| 18 | | which may be utilized and deemed necessary to count toward |
| 19 | | staffing ratios. |
| 20 | | (b) (Blank). Beginning January 1, 2011, and thereafter, |
| 21 | | light intermediate care shall be staffed at the same staffing |
| 22 | | ratio as intermediate care. |
| 23 | | (b-5) For purposes of the minimum staffing ratios in this |
| 24 | | Section, all residents shall be classified as requiring either |
| 25 | | skilled care or intermediate care. |
| 26 | | As used in this subsection: |
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| 1 | | "Intermediate care" means basic nursing care and other |
| 2 | | restorative services under periodic medical direction. |
| 3 | | "Skilled care" means skilled nursing care, continuous |
| 4 | | skilled nursing observations, restorative nursing, and other |
| 5 | | services under professional direction with frequent medical |
| 6 | | supervision. |
| 7 | | (c) Facilities shall notify the Department within 60 days |
| 8 | | after the effective date of this amendatory Act of the 96th |
| 9 | | General Assembly, in a form and manner prescribed by the |
| 10 | | Department, of the staffing ratios in effect on the effective |
| 11 | | date of this amendatory Act of the 96th General Assembly for |
| 12 | | both intermediate and skilled care and the number of residents |
| 13 | | receiving each level of care. |
| 14 | | (d)(1) (Blank). Effective July 1, 2010, for each resident |
| 15 | | needing skilled care, a minimum staffing ratio of 2.5 hours of |
| 16 | | nursing and personal care each day must be provided; for each |
| 17 | | resident needing intermediate care, 1.7 hours of nursing and |
| 18 | | personal care each day must be provided. |
| 19 | | (2) (Blank). Effective January 1, 2011, the minimum |
| 20 | | staffing ratios shall be increased to 2.7 hours of nursing and |
| 21 | | personal care each day for a resident needing skilled care and |
| 22 | | 1.9 hours of nursing and personal care each day for a resident |
| 23 | | needing intermediate care. |
| 24 | | (3) (Blank). Effective January 1, 2012, the minimum |
| 25 | | staffing ratios shall be increased to 3.0 hours of nursing and |
| 26 | | personal care each day for a resident needing skilled care and |
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| 1 | | 2.1 hours of nursing and personal care each day for a resident |
| 2 | | needing intermediate care. |
| 3 | | (4) (Blank). Effective January 1, 2013, the minimum |
| 4 | | staffing ratios shall be increased to 3.4 hours of nursing and |
| 5 | | personal care each day for a resident needing skilled care and |
| 6 | | 2.3 hours of nursing and personal care each day for a resident |
| 7 | | needing intermediate care. |
| 8 | | (5) Effective January 1, 2014, the minimum staffing ratios |
| 9 | | shall be increased to 3.8 hours of nursing and personal care |
| 10 | | each day for a resident needing skilled care and 2.5 hours of |
| 11 | | nursing and personal care each day for a resident needing |
| 12 | | intermediate care.
|
| 13 | | (e) Ninety days after the effective date of this amendatory |
| 14 | | Act of the 97th General Assembly, a minimum of 25% of nursing |
| 15 | | and personal care time shall be provided by licensed nurses, |
| 16 | | with at least 10% of nursing and personal care time provided by |
| 17 | | registered nurses. These minimum requirements shall remain in |
| 18 | | effect until an acuity based registered nurse requirement is |
| 19 | | promulgated by rule concurrent with the adoption of the |
| 20 | | Resource Utilization Group classification-based payment |
| 21 | | methodology, as provided in Section 5-5.2 of the Illinois |
| 22 | | Public Aid Code. Registered nurses and licensed practical |
| 23 | | nurses employed by a facility in excess of these requirements |
| 24 | | may be used to satisfy the remaining 75% of the nursing and |
| 25 | | personal care time requirements. Notwithstanding this |
| 26 | | subsection, no staffing requirement in statute in effect on the |
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| 1 | | effective date of this amendatory Act of the 97th General |
| 2 | | Assembly shall be reduced on account of this subsection. |
| 3 | | (f) The Department shall submit proposed rules for adoption |
| 4 | | by January 1, 2020 establishing a system for determining |
| 5 | | compliance with minimum staffing set forth in this Section and |
| 6 | | the requirements of 77 Ill. Adm. Code 300.1230 adjusted for any |
| 7 | | waivers granted under Section 3-303.1. Compliance shall be |
| 8 | | determined quarterly by comparing the number of hours provided |
| 9 | | per resident per day using the Centers for Medicare and |
| 10 | | Medicaid Services' payroll-based journal and the facility's |
| 11 | | daily census, broken down by intermediate and skilled care as |
| 12 | | self-reported by the facility to the Department on a quarterly |
| 13 | | basis. The Department shall use the quarterly payroll-based |
| 14 | | journal and the self-reported census to calculate the number of |
| 15 | | hours provided per resident per day and compare this ratio to |
| 16 | | the minimum staffing standards required under this Section, as |
| 17 | | impacted by any waivers granted under Section 3-303.1. |
| 18 | | Discrepancies between job titles contained in this Section and |
| 19 | | the payroll-based journal shall be addressed by rule. |
| 20 | | (g) The Department shall submit proposed rules for adoption |
| 21 | | by January 1, 2020 establishing monetary penalties for |
| 22 | | facilities not in compliance with minimum staffing standards |
| 23 | | under this Section. No monetary penalty may be issued for |
| 24 | | noncompliance during the implementation period, which shall be |
| 25 | | July 1, 2020 through September 30, 2020. If a facility is found |
| 26 | | to be noncompliant during the implementation period, the |
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| 1 | | Department shall provide a written notice identifying the |
| 2 | | staffing deficiencies and require the facility to provide a |
| 3 | | sufficiently detailed correction plan to meet the statutory |
| 4 | | minimum staffing levels. Monetary penalties shall be imposed |
| 5 | | beginning no later than January 1, 2021 and quarterly |
| 6 | | thereafter and shall be based on the latest quarter for which |
| 7 | | the Department has data. Monetary penalties shall be |
| 8 | | established based on a formula that calculates on a daily basis |
| 9 | | the cost of wages and benefits for the missing staffing hours. |
| 10 | | All notices of noncompliance shall include the computations |
| 11 | | used to determine noncompliance and establishing the variance |
| 12 | | between minimum staffing ratios and the Department's |
| 13 | | computations. The penalty for the first offense shall be 125% |
| 14 | | of the cost of wages and benefits for the missing staffing |
| 15 | | hours. The penalty shall increase to 150% of the cost of wages |
| 16 | | and benefits for the missing staffing hours for the second |
| 17 | | offense and 200% the cost of wages and benefits for the missing |
| 18 | | staffing hours for the third and all subsequent offenses. The |
| 19 | | penalty shall be imposed regardless of whether the facility has |
| 20 | | committed other violations of this Act during the same period |
| 21 | | that the staffing offense occurred. The penalty may not be |
| 22 | | waived, but the Department shall have the discretion to |
| 23 | | determine the gravity of the violation in situations where |
| 24 | | there is no more than a 10% deviation from the staffing |
| 25 | | requirements and make appropriate adjustments to the penalty. |
| 26 | | The Department is granted discretion to waive the penalty when |
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| 1 | | unforeseen circumstances have occurred that resulted in |
| 2 | | call-offs of scheduled staff. This provision shall be applied |
| 3 | | no more than 6 times per quarter. Nothing in this Section |
| 4 | | diminishes a facility's right to appeal. |
| 5 | | (Source: P.A. 97-689, eff. 6-14-12; 98-104, eff. 7-22-13.)
|
| 6 | | (210 ILCS 45/3-209) (from Ch. 111 1/2, par. 4153-209)
|
| 7 | | Sec. 3-209. Required posting of information. |
| 8 | | (a) Every facility shall conspicuously post for display in |
| 9 | | an
area of its offices accessible to residents, employees, and |
| 10 | | visitors the
following:
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| 11 | | (1) Its current license;
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| 12 | | (2) A description, provided by the Department, of |
| 13 | | complaint
procedures established under this Act and the |
| 14 | | name, address, and
telephone number of a person authorized |
| 15 | | by the Department to receive
complaints;
|
| 16 | | (3) A copy of any order pertaining to the facility |
| 17 | | issued by the
Department or a court; and
|
| 18 | | (4) A list of the material available for public |
| 19 | | inspection under
Section 3-210. |
| 20 | | (b) A facility that has received a notice of violation for |
| 21 | | a violation of the minimum staffing requirements under Section |
| 22 | | 3-202.05 shall display, during the period of time the facility |
| 23 | | is out of compliance, a notice stating in Calibri (body) font |
| 24 | | and 26-point type in black letters on an 8.5 by 11 inch white |
| 25 | | paper the following:
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| 1 | | "Notice Dated: ................... |
| 2 | | This facility does not currently meet the minimum staffing |
| 3 | | ratios required by law. Posted at the direction of the Illinois
|
| 4 | | Department of Public Health.".
|
| 5 | | The notice must be posted, at a minimum, at all publicly used |
| 6 | | exterior entryways into the facility, inside the main entrance |
| 7 | | lobby, and next to any registration desk for easily accessible |
| 8 | | viewing. The notice must also be posted on the main page of the |
| 9 | | facility's website. The Department shall have the discretion to |
| 10 | | determine the gravity of any violation and, taking into account |
| 11 | | mitigating and aggravating circumstances and facts, may reduce |
| 12 | | the requirement of, and amount of time for, posting the notice. |
| 13 | | (Source: P.A. 81-1349.)
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| 14 | | (210 ILCS 45/3-305.8 new) |
| 15 | | Sec. 3-305.8. Database of nursing home quarterly reports |
| 16 | | and citations. |
| 17 | | (a) The Department shall publish the quarterly reports of |
| 18 | | facilities in violation of this Act in an easily searchable, |
| 19 | | comprehensive, and downloadable electronic database on the |
| 20 | | Department's website in language that is easily understood. The |
| 21 | | database shall include quarterly reports of all facilities that |
| 22 | | have violated this Act starting from 2005 and shall continue |
| 23 | | indefinitely. The database shall be in an electronic format |
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| 1 | | with active hyperlinks to individual facility citations. The |
| 2 | | database shall be updated quarterly and shall be electronically |
| 3 | | searchable using a facility's name and address and the facility |
| 4 | | owner's name and address. |
| 5 | | (b) In lieu of the database under subsection (a), the |
| 6 | | Department may elect to publish the list mandated under Section |
| 7 | | 3-304 in an easily searchable, comprehensive, and downloadable |
| 8 | | electronic database on the Department's website in plain |
| 9 | | language. The database shall include the information from all |
| 10 | | such lists since 2005 and shall continue indefinitely. The |
| 11 | | database shall be in an electronic format with active |
| 12 | | hyperlinks to individual facility citations. The database |
| 13 | | shall be updated quarterly and shall be electronically |
| 14 | | searchable using a facility's name and address and the facility |
| 15 | | owner's name and address.
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| 16 | | Section 20-20. The Specialized Mental Health |
| 17 | | Rehabilitation Act of 2013 is amended by changing Section 3-106 |
| 18 | | as follows:
|
| 19 | | (210 ILCS 49/3-106)
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| 20 | | Sec. 3-106. Pharmaceutical treatment. |
| 21 | | (a) A consumer shall not be given unnecessary drugs. An |
| 22 | | unnecessary drug is any drug used in an excessive dose, |
| 23 | | including in duplicative therapy; for excessive duration; |
| 24 | | without adequate monitoring; without adequate indications for |
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| 1 | | its use; or in the presence of adverse consequences that |
| 2 | | indicate the drug should be reduced or discontinued. The |
| 3 | | Department shall adopt, by rule, the standards for unnecessary |
| 4 | | drugs. |
| 5 | | (b) (Blank). Informed consent shall be required for the |
| 6 | | prescription of psychotropic medication consistent with the |
| 7 | | requirements contained in subsection (b) of Section 2-106.1 of |
| 8 | | the Nursing Home Care Act.
|
| 9 | | (b-5) Psychotropic medication shall not be prescribed |
| 10 | | without the informed consent of the consumer, the consumer's |
| 11 | | guardian, or other authorized representative. "Psychotropic |
| 12 | | medication" means medication that is used for or listed as used |
| 13 | | for antipsychotic, antidepressant, antimanic, or antianxiety |
| 14 | | behavior modification or behavior management purposes in the |
| 15 | | latest editions of the AMA Drug Evaluations or the Physician's |
| 16 | | Desk Reference. The Department shall adopt, by rule, a protocol |
| 17 | | specifying how informed consent for psychotropic medication |
| 18 | | may be obtained or refused. The protocol shall require, at a |
| 19 | | minimum, a discussion between the consumer or the consumer's |
| 20 | | authorized representative and the consumer's physician, a |
| 21 | | registered pharmacist who is not a dispensing pharmacist for |
| 22 | | the facility where the consumer lives, or a licensed nurse |
| 23 | | about the possible risks and benefits of a recommended |
| 24 | | medication and the use of standardized consent forms designated |
| 25 | | by the Department. Each form developed by the Department shall |
| 26 | | (i) be written in plain language, (ii) be able to be downloaded |
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| 1 | | from the Department's official website, (iii) include |
| 2 | | information specific to the psychotropic medication for which |
| 3 | | consent is being sought, and (iv) be used for every consumer |
| 4 | | for whom psychotropic drugs are prescribed. In addition to |
| 5 | | creating those forms, the Department shall approve the use of |
| 6 | | any other informed consent forms that meet criteria developed |
| 7 | | by the Department. In addition to any other penalty prescribed |
| 8 | | by law, a facility that is found to have violated this |
| 9 | | subsection, or the federal certification requirement that |
| 10 | | informed consent be obtained before administering a |
| 11 | | psychotropic medication, shall thereafter be required to |
| 12 | | obtain the signatures of 2 licensed health care professionals |
| 13 | | on every form purporting to give informed consent for the |
| 14 | | administration of a psychotropic medication, certifying the |
| 15 | | personal knowledge of each health care professional that the |
| 16 | | consent was obtained in compliance with the requirements of |
| 17 | | this subsection. |
| 18 | | The requirements of this Section are intended to control in |
| 19 | | a conflict with the requirements of Sections 2-102 and 2-107.2 |
| 20 | | of the Mental Health and Developmental Disabilities Code with |
| 21 | | respect to the administration of psychotropic medication. |
| 22 | | (c) No drug shall be administered except upon the order of |
| 23 | | a person lawfully authorized to prescribe for and treat mental |
| 24 | | illness. |
| 25 | | (d) All drug orders shall be written, dated, and signed by |
| 26 | | the person authorized to give such an order. The name, |
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| 1 | | quantity, or specific duration of therapy, dosage, and time or |
| 2 | | frequency of administration of the drug and the route of |
| 3 | | administration if other than oral shall be specific. |
| 4 | | (e) Verbal orders for drugs and treatment shall be received |
| 5 | | only by those authorized under Illinois law to do so from their |
| 6 | | supervising physician. Such orders shall be recorded |
| 7 | | immediately in the consumer's record by the person receiving |
| 8 | | the order and shall include the date and time of the order.
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| 9 | | (Source: P.A. 98-104, eff. 7-22-13.)
|
| 10 | | ARTICLE 25. PRIVATE-PUBLIC PARTNERSHIP
|
| 11 | | Section 25-1. Short title. This Article may be cited as the |
| 12 | | Public-Private Partnership for Civic and Transit |
| 13 | | Infrastructure Project Act. References in this Article to "this |
| 14 | | Act" mean this Article.
|
| 15 | | Section 25-5. Public policy and legislative findings.
|
| 16 | | (a) It is in the best interest of the State of Illinois to |
| 17 | | encourage private investment in public transit-oriented |
| 18 | | infrastructure projects with broad economic development, civic |
| 19 | | and diversity equity, and community impacts, and to encourage |
| 20 | | related private development activities that will generate new |
| 21 | | State and local revenues to fund such public infrastructure, as |
| 22 | | well as to fund other statewide priorities.
|
| 23 | | (b) Existing methods of procurement and financing of |
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| 1 | | transit-oriented public infrastructure projects serving the |
| 2 | | needs of the public limit the State's ability to access |
| 3 | | underutilized private land for such public infrastructure |
| 4 | | projects and to encourage private, tax-generating development |
| 5 | | on and adjacent to such public infrastructure projects.
|
| 6 | | (c) A private entity has proposed a civic and transit |
| 7 | | infrastructure project, to be completed in one or more phases, |
| 8 | | which presents an opportunity for a prudent State investment |
| 9 | | that will develop a major public transit infrastructure asset |
| 10 | | that has the potential to connect Metra, the South Shore Line, |
| 11 | | Amtrak, the Northern Indiana Commuter Transportation District, |
| 12 | | the Chicago Transportation Authority, bus service, and a |
| 13 | | central-area circulator transit system while bringing |
| 14 | | significant civic, economic, and fiscal benefits to the State.
|
| 15 | | (d) It is in the best interest of the State to authorize |
| 16 | | the public agency to enter into a public-private partnership |
| 17 | | with the private entity, whereby the private entity will |
| 18 | | develop, finance, construct, operate, and manage the Civic and |
| 19 | | Transit Infrastructure Project as necessary public |
| 20 | | infrastructure in the State, and for the State to utilize a |
| 21 | | portion of future State revenues to ultimately acquire the |
| 22 | | civic build as an asset of the State.
|
| 23 | | (e) The private entity will be accountable to the People of |
| 24 | | Illinois through a comprehensive system of oversight, |
| 25 | | auditing, and reporting, and shall meet, at a minimum, the |
| 26 | | State's utilization goals for business enterprises established |
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| 1 | | in the Business Enterprise for Minorities, Women, and Persons |
| 2 | | with Disabilities Act as established for similar |
| 3 | | infrastructure projects in the State. The private entity will |
| 4 | | establish and manage a comprehensive Targeted Business and |
| 5 | | Workforce Participation Program for the Civic and Transit |
| 6 | | Infrastructure Project that establishes definitive goals and |
| 7 | | objectives associated with the professional and construction |
| 8 | | services, contracts entered into, and hours of the workforce |
| 9 | | employed in the development of the Civic and Transit |
| 10 | | Infrastructure Project. The Targeted Business and Workforce |
| 11 | | Participation Program will emphasize the expansion of business |
| 12 | | capacity and workforce opportunity that can be sustained among |
| 13 | | minority, women, disabled, and veteran businesses and |
| 14 | | individuals that are contracted or employed under the Targeted |
| 15 | | Business and Workforce Participation Program developed for the |
| 16 | | Civic and Transit Infrastructure Project.
|
| 17 | | (f) The utilization of a portion of the State's sales tax |
| 18 | | to repay the cost of its public-private partnership with the |
| 19 | | private entity for the development, financing, construction, |
| 20 | | operation, and management of the Civic and Transit |
| 21 | | Infrastructure Project is of benefit to the State for the |
| 22 | | reasons that the State would not otherwise derive the revenue |
| 23 | | from the Civic and Transit Infrastructure Project, or the |
| 24 | | private development on and adjacent to the Civic and Transit |
| 25 | | Infrastructure Project, without the public-private |
| 26 | | partnership, and the State or a political subdivision thereof |
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| 1 | | will ultimately own the Civic and Transit Infrastructure |
| 2 | | Project.
|
| 3 | | (g) It is found and declared that the implementation of the |
| 4 | | Civic and Transit Infrastructure Project through a |
| 5 | | public-private partnership as provided under this Act has the |
| 6 | | ability to reduce unemployment in the State, create new jobs, |
| 7 | | expand the business and workforce capacity among minority, |
| 8 | | woman, disabled and veteran businesses and individuals, |
| 9 | | improve mobility and opportunity for the People of the State of |
| 10 | | Illinois, and, by the provision of new public infrastructure |
| 11 | | and private development, greatly enhance the overall tax base |
| 12 | | and strengthen the economy of the State.
|
| 13 | | (h) In order to provide for flexibility in meeting the |
| 14 | | financial, design, engineering, and construction needs of the |
| 15 | | State, and its agencies and departments, and in order to |
| 16 | | provide continuing and adequate financing for the Civic and |
| 17 | | Transit Infrastructure Project on favorable terms, the |
| 18 | | delegations of authority to the public agency, the State |
| 19 | | Comptroller, the State Treasurer and other officers of the |
| 20 | | State that are contained in this Act are necessary and |
| 21 | | desirable.
|
| 22 | | Section 25-10. Definitions. As used in this Act:
|
| 23 | | "Civic and Transit Infrastructure Project" or "civic |
| 24 | | build" or "Project" means civic infrastructure, whether |
| 25 | | publicly or privately owned, located in the City of Chicago, |
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| 1 | | generally within the boundaries of East 14th Street; extending |
| 2 | | east to Lake Shore Drive; south to McCormick Place's North |
| 3 | | Building; west to the outer boundary of the McCormick Place |
| 4 | | busway and, where it extends farther west, the St. Charles |
| 5 | | Airline; northwest to South Indiana Avenue; north to East 15th |
| 6 | | Place; east to the McCormick Place busway; and north to East |
| 7 | | 14th Street, in total comprising approximately 34 acres, |
| 8 | | including, without limitation: (1) streets, roadways, |
| 9 | | pedestrian ways, commuter linkages and circulator transit |
| 10 | | systems, bridges, tunnels, overpasses, bus ways, and guideways |
| 11 | | connected to or adjacent to the Project; (2) utilities systems |
| 12 | | and related facilities, utility relocations and replacements, |
| 13 | | utility-line extensions, network and communication systems, |
| 14 | | streetscape improvements, drainage systems, sewer and water |
| 15 | | systems, subgrade structures and associated improvements; (3) |
| 16 | | landscaping, facade construction and restoration, wayfinding, |
| 17 | | and signage; (4) public transportation and transit facilities |
| 18 | | and related infrastructure, vehicle parking facilities, and |
| 19 | | other facilities that encourage intermodal transportation and |
| 20 | | public transit connected to or adjacent to the Project; (5) |
| 21 | | railroad infrastructure, stations, maintenance and storage |
| 22 | | facilities; (6) parks, plazas, atriums, civic and cultural |
| 23 | | facilities, community and recreational facilities, facilities |
| 24 | | to promote tourism and hospitality, educational facilities, |
| 25 | | conferencing and conventions, broadcast and related multimedia |
| 26 | | infrastructure, destination and community retail, dining and |
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| 1 | | entertainment facilities; and (7) other facilities with the |
| 2 | | primary purpose of attracting and fostering economic |
| 3 | | development within the area of the Civic and Transit |
| 4 | | Infrastructure Project by generating additional tax base, all |
| 5 | | as agreed upon in a public private agreement. "Civic build" |
| 6 | | includes any improvements or substantial enhancements or |
| 7 | | modifications to civic infrastructure located on or connected |
| 8 | | or adjacent to the Civic and Transit Infrastructure Project. |
| 9 | | "Civic Build" does not include commercial office, residential, |
| 10 | | or hotel facilities, or any retail, dining, and entertainment |
| 11 | | included within such facilities as part of a Private Build, |
| 12 | | constructed on or adjacent to the civic build.
|
| 13 | | "Civic build cost" means all costs of the civic build, as |
| 14 | | specified in the public-private agreement, and includes, |
| 15 | | without limitation, the cost of the following activities as |
| 16 | | part of the Civic and Transit Infrastructure Project: (1) |
| 17 | | acquiring or leasing real property, including air rights, and |
| 18 | | other assets associated with the Project; (2) demolishing, |
| 19 | | repairing, or rehabilitating buildings; (3) remediating land |
| 20 | | and buildings as required to prepare the property for |
| 21 | | development; (4) installing, constructing, or reconstructing, |
| 22 | | elements of civic infrastructure required to support the |
| 23 | | overall Project, including, without limitation, streets, |
| 24 | | roadways, pedestrian ways and commuter linkages, utilities |
| 25 | | systems and related facilities, utility relocations and |
| 26 | | replacements, network and communication systems, streetscape |
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| 1 | | improvements, drainage systems, sewer and water systems, |
| 2 | | subgrade structures and associated improvements, landscaping, |
| 3 | | facade construction and restoration, wayfinding and signage, |
| 4 | | and other components of community infrastructure; (5) |
| 5 | | acquiring, constructing or reconstructing, and equipping |
| 6 | | transit stations, parking facilities, and other facilities |
| 7 | | that encourage intermodal transportation and public transit; |
| 8 | | (6) installing, constructing or reconstructing, and equipping |
| 9 | | core elements of civic infrastructure to promote and encourage |
| 10 | | economic development, including, without limitation, parks, |
| 11 | | cultural facilities, community and recreational facilities, |
| 12 | | facilities to promote tourism and hospitality, educational |
| 13 | | facilities, conferencing and conventions, broadcast and |
| 14 | | related multimedia infrastructure, destination and community |
| 15 | | retail, dining and entertainment facilities, and other |
| 16 | | facilities with the primary purpose of attracting and fostering |
| 17 | | economic development within the area by generating a new tax |
| 18 | | base; (7) providing related improvements, including, without |
| 19 | | limitation, excavation, earth retention, soil stabilization |
| 20 | | and correction, site improvements, and future capital |
| 21 | | improvements and expenses; (8) planning, engineering, legal, |
| 22 | | marketing, development, insurance, finance, and other related |
| 23 | | professional services and costs associated with the civic |
| 24 | | build; and (9) the commissioning or operational start-up of any |
| 25 | | component of the civic build.
|
| 26 | | "Develop" or "development" means to do one or more of the |
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| 1 | | following: plan, design, develop, lease, acquire, install, |
| 2 | | construct, reconstruct, repair, rehabilitate, replace, or |
| 3 | | extend the Civic and Transit Infrastructure Project as provided |
| 4 | | under this Act.
|
| 5 | | "Maintain" or "maintenance" includes ordinary maintenance, |
| 6 | | repair, rehabilitation, capital maintenance, maintenance |
| 7 | | replacement, and other categories of maintenance that may be |
| 8 | | designated by the public-private agreement for the Civic and |
| 9 | | Transit Infrastructure Project as provided under this Act.
|
| 10 | | "Operate" or "operation" means to do one or more of the |
| 11 | | following: maintain, improve, equip, modify, or otherwise |
| 12 | | operate the Civic and Transit Infrastructure Project as |
| 13 | | provided under this Act.
|
| 14 | | "Private build" means all commercial, industrial or |
| 15 | | residential facilities, or property that is not included in the |
| 16 | | definition of civic build. The private build may include |
| 17 | | commercial office, residential, educational, health and |
| 18 | | wellness, or hotel facilities constructed on or adjacent to the |
| 19 | | civic build, and retail, dining, and entertainment facilities |
| 20 | | that are not included as part of the civic build under the |
| 21 | | public-private agreement.
|
| 22 | | "Private entity" means any private entity associated with |
| 23 | | the Civic and Transit Infrastructure Project at the time of |
| 24 | | execution and delivery of a public-private agreement, and its |
| 25 | | successors or assigns. The private entity may enter into a |
| 26 | | public-private agreement with the public agency on behalf of |
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| 1 | | the State for the development, financing, construction, |
| 2 | | operational, or management of the Civic and Transit |
| 3 | | Infrastructure Project under this Act.
|
| 4 | | "Public agency" means the Governor's Office of Management |
| 5 | | and Budget.
|
| 6 | | "Public private agreement" or "agreement" means one or more |
| 7 | | agreements or contracts entered into between the public agency |
| 8 | | on behalf of the State and private entity, and all schedules, |
| 9 | | exhibits, and attachments thereto, entered into under this Act |
| 10 | | for the development, financing, construction, operation, or |
| 11 | | management of the Civic and Transit Infrastructure Project, |
| 12 | | whereby the private entity will develop, finance, construct, |
| 13 | | own, operate, and manage the Project for a definite term in |
| 14 | | return for the right to receive the revenues generated from the |
| 15 | | Project and other required payments from the State, including, |
| 16 | | but not limited to, a portion of the State sales taxes, as |
| 17 | | provided under this Act.
|
| 18 | | "Revenues" means all revenues, including, but not limited |
| 19 | | to, income user fees; ticket fees; earnings, interest, lease |
| 20 | | payments, allocations, moneys from the federal government, |
| 21 | | grants, loans, lines of credit, credit guarantees, bond |
| 22 | | proceeds, equity investments, service payments, or other |
| 23 | | receipts arising out of or in connection with the financing, |
| 24 | | development, construction, operation, and management of the |
| 25 | | Project under this Act. "Revenues" does not include the State |
| 26 | | payments to the Civic and Transit Infrastructure Fund as |
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| 1 | | required under this Act.
|
| 2 | | "State" means the State of Illinois.
|
| 3 | | "User fees" means the tolls, rates, fees, or other charges |
| 4 | | imposed by the State or private entity for use of all or part |
| 5 | | of the civic build.
|
| 6 | | Section 25-15. Formation of the public-private agreement.
|
| 7 | | (a) In consideration of the requirements of this Act and in |
| 8 | | order to enable the State to facilitate the development, |
| 9 | | financing, construction, management, and operation of Civic |
| 10 | | and Transit Infrastructure Projects, a public agency shall have |
| 11 | | the authority and shall take all necessary steps to enter into |
| 12 | | a public-private agreement with a private entity to develop, |
| 13 | | finance, construct, operate, and manage Civic and Transit |
| 14 | | Infrastructure Projects. Prior to negotiating the |
| 15 | | public-private agreement, the public agency shall have the |
| 16 | | authority to take all necessary steps to enter into interim |
| 17 | | agreements with the private entity to facilitate the |
| 18 | | negotiations for the public-private agreement consistent with |
| 19 | | this Act. |
| 20 | | (b) The public agency shall serve as a fiduciary to the |
| 21 | | State in entering into the public-private agreement with the |
| 22 | | private entity. |
| 23 | | (c) The public agency may retain such experts and advisors |
| 24 | | as are necessary to fulfill its duties and responsibilities |
| 25 | | under this Act and may rely upon existing third-party reports |
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| 1 | | and analyses related to the Civic and Transit Infrastructure |
| 2 | | Project. The public agency may expend funds as necessary to |
| 3 | | facilitate negotiating and entering into a public-private |
| 4 | | agreement. |
| 5 | | (d) The public agency shall have the authority to adopt |
| 6 | | rules to facilitate the administration of the public-private |
| 7 | | agreement entered into consistent with this Act.
|
| 8 | | (e) The term of the public-private agreement, including all |
| 9 | | extensions, shall be no more than 75 years. The term of a |
| 10 | | public-private agreement may be extended by the public agency |
| 11 | | if it deems that such extension is in the best interest of the |
| 12 | | State.
|
| 13 | | (f) Except as otherwise provided under this Act, the Civic |
| 14 | | and Transit Infrastructure Project shall be subject to all |
| 15 | | applicable planning requirements otherwise required by the |
| 16 | | State or local law, including land use planning, regional |
| 17 | | planning, transportation planning, and environmental |
| 18 | | compliance requirements.
|
| 19 | | (g) The public agency shall be responsible for fulfilling |
| 20 | | all required obligations related to any requests for disclosure |
| 21 | | of records related to the public business of the public agency |
| 22 | | and expenditure of State moneys under this Act pursuant to the |
| 23 | | Freedom of Information Act.
|
| 24 | | (h) The public-private agreement shall require the private |
| 25 | | entity to enter into a project labor agreement.
|
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| 1 | | Section 25-20. Provisions of the public-private agreement. |
| 2 | | The public-private agreement shall include at a minimum all of |
| 3 | | the following provisions:
|
| 4 | | (1) the term of the public private agreement;
|
| 5 | | (2) a detailed description of the civic build, |
| 6 | | including the retail, dining, and entertainment components |
| 7 | | of the civic build and a general description of the |
| 8 | | anticipated future private build;
|
| 9 | | (3) the powers, duties, responsibilities, obligations, |
| 10 | | and functions of the public agency and private entity;
|
| 11 | | (4) compensation or payments, including any |
| 12 | | reimbursement for work performed and goods or services |
| 13 | | provided, if any, owed to the public agency as the |
| 14 | | administrator of the public-private agreement on behalf of |
| 15 | | the State, as specified in the public-private agreement;
|
| 16 | | (5) compensation or payments to the private entity for |
| 17 | | civic build costs, plus any required debt service payments |
| 18 | | for the civic build, debt service reserves or sinking |
| 19 | | funds, financing costs, payments for operation and |
| 20 | | management of the civic build, payments representing the |
| 21 | | reasonable return on the private equity investment in the |
| 22 | | civic build, and payments in respect of the public use of |
| 23 | | private land, air rights, or other real property interests |
| 24 | | for the civic build;
|
| 25 | | (6) a provision granting the private entity with the |
| 26 | | express authority to structure, negotiate, and execute |
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| 1 | | contracts and subcontracts with third parties to enable the |
| 2 | | private entity to carry out its duties, responsibilities |
| 3 | | and obligations under this Act relating to the development, |
| 4 | | financing, construction, management, and operation of the |
| 5 | | civic build;
|
| 6 | | (7) a provision imposing an affirmative duty on the |
| 7 | | private entity to provide the public agency with any |
| 8 | | information the private entity reasonably believes the |
| 9 | | public agency would need related to the civic build to |
| 10 | | enable the public agency to exercise its powers, carry out |
| 11 | | its duties, responsibilities, and obligations, and perform |
| 12 | | its functions under this Act or the public-private |
| 13 | | agreement;
|
| 14 | | (8) a provision requiring the private entity to provide |
| 15 | | the public agency with advance notice of any decision that |
| 16 | | has a material adverse impact on the public interest |
| 17 | | related to the civic build so that the public agency has a |
| 18 | | reasonable opportunity to evaluate that decision;
|
| 19 | | (9) a requirement that the public agency monitor and |
| 20 | | oversee the civic build and take action that the public |
| 21 | | agency considers appropriate to ensure that the private |
| 22 | | entity is in compliance with the terms of the public |
| 23 | | private agreement;
|
| 24 | | (10) the authority to impose user fees and the amounts |
| 25 | | of those fees, if applicable, related to the civic build |
| 26 | | subject to agreement with the private entity;
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| 1 | | (11) a provision stating that the private entity shall |
| 2 | | have the right to all revenues generated from the civic |
| 3 | | build until such time that the State takes ownership over |
| 4 | | the civic build, at which point the State shall have the |
| 5 | | right to all revenues generated from the civic build, |
| 6 | | except as set forth in Section 45;
|
| 7 | | (12) a provision governing the rights to real and |
| 8 | | personal property of the State, the public agency, the |
| 9 | | private entity, and other third parties, if applicable, |
| 10 | | relating to the civic build, including, but not limited to, |
| 11 | | a provision relating to the State's ability to exercise an |
| 12 | | option to purchase the civic build at varying milestones of |
| 13 | | the Project agreed to amongst the parties in the public |
| 14 | | private agreement and consistent with Section 45 of this |
| 15 | | Act;
|
| 16 | | (13) a provision regarding the implementation and |
| 17 | | delivery of certain progress reports related to cost, |
| 18 | | timelines, deadlines, and scheduling of the civic build;
|
| 19 | | (14) procedural requirements for obtaining the prior |
| 20 | | approval of the public agency when rights that are the |
| 21 | | subject of the public-private agreement relating to the |
| 22 | | civic build, including, but not limited to, development |
| 23 | | rights, construction rights, property rights, and rights |
| 24 | | to certain revenues, are sold, assigned, transferred, or |
| 25 | | pledged as collateral to secure financing or for any other |
| 26 | | reason;
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| 1 | | (15) grounds for termination of the public-private |
| 2 | | agreement by the public agency and the private entity;
|
| 3 | | (16) review of plans, including development, |
| 4 | | construction, management, or operations plans by the |
| 5 | | public agency related to the civic build;
|
| 6 | | (17) inspections by the public agency, including |
| 7 | | inspections of construction work and improvements, related |
| 8 | | to the civic build;
|
| 9 | | (18) rights and remedies of the public agency in the |
| 10 | | event that the private entity defaults or otherwise fails |
| 11 | | to comply with the terms of the public-private agreement |
| 12 | | and the rights and remedies of the private entity in the |
| 13 | | event that the public agency defaults or otherwise fails to |
| 14 | | comply with the terms of the public-private agreement;
|
| 15 | | (19) a code of ethics for the private entity's officers |
| 16 | | and employees;
|
| 17 | | (20) maintenance of public liability insurance or |
| 18 | | other insurance requirements related to the civic build;
|
| 19 | | (21) provisions governing grants and loans, including |
| 20 | | those received, or anticipated to be received, from the |
| 21 | | federal government or any agency or instrumentality of the |
| 22 | | federal government or from any State or local agency;
|
| 23 | | (22) the private entity's targeted business and |
| 24 | | workforce participation program to meet the State's |
| 25 | | utilization goals for business enterprises and workforce |
| 26 | | involving minorities, women, persons with disabilities, |
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| 1 | | and veterans;
|
| 2 | | (23) a provision regarding the rights of the public |
| 3 | | agency and the State following completion of the civic |
| 4 | | build and transfer to the State consistent with Section 45 |
| 5 | | of this Act;
|
| 6 | | (24) a provision detailing the Project's projected |
| 7 | | long-range economic impacts, including projections of new |
| 8 | | spending, construction jobs, and permanent, full-time |
| 9 | | equivalent jobs;
|
| 10 | | (25) a provision detailing the Project's projected |
| 11 | | support for regional and statewide transit impacts, |
| 12 | | transportation mode shifts, and increased transit |
| 13 | | ridership;
|
| 14 | | (26) a provision detailing the Project's projected |
| 15 | | impact on increased convention and events visitation;
|
| 16 | | (27) procedures for amendment to the public-private |
| 17 | | agreement; |
| 18 | | (28) a provision detailing the processes and |
| 19 | | procedures that will be followed for contracts and |
| 20 | | purchases for the civic build; and |
| 21 | | (29) all other terms, conditions, and provisions |
| 22 | | acceptable to the public agency that the public agency |
| 23 | | deems necessary and proper and in the best interest of the |
| 24 | | State and the public.
|
| 25 | | Section 25-25. Removal of private entity executive |
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| 1 | | employees. The public agency shall have the authority to seek |
| 2 | | the removal of any executive employee of the private entity |
| 3 | | from the Project if the executive employee is found guilty of |
| 4 | | any criminal offense related to the conduct of its business or |
| 5 | | the regulation thereof in any jurisdiction during the term of |
| 6 | | the public-private agreement. The public agency shall have the |
| 7 | | additional authority to approve the successor to the removed |
| 8 | | executive employee in the event the executive employee is |
| 9 | | removed from the Project and that approval shall not be |
| 10 | | unreasonably withheld consistent with the terms of this |
| 11 | | Section. For purposes of this Section, an "executive employee" |
| 12 | | is the President, Chairman, Chief Executive Officer, or Chief |
| 13 | | Financial Officer of the private entity.
|
| 14 | | Section 25-30. Public agency reporting requirements. The |
| 15 | | public agency shall submit an annual report to the General |
| 16 | | Assembly with respect to actions taken by the public agency to |
| 17 | | implement and administer the provisions of this Act, and shall |
| 18 | | respond promptly in writing to all inquiries of the General |
| 19 | | Assembly with respect to the public agency's implementation and |
| 20 | | administration of this Act.
|
| 21 | | Section 25-35. Public agency publication requirements. The |
| 22 | | public agency shall publish a notice of the execution of the |
| 23 | | public-private agreement on its website and shall publish the |
| 24 | | full text of the public-private agreement on its website.
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| 1 | | Section 25-40. Financial arrangements.
|
| 2 | | (a) The public agency may apply for, execute, or endorse |
| 3 | | applications submitted by the private entity to obtain federal, |
| 4 | | State, or local credit assistance to develop, maintain, or |
| 5 | | operate the Project.
|
| 6 | | (b) The private entity may take any action to obtain |
| 7 | | federal, State, or local assistance for the civic build that |
| 8 | | serves the public purpose of this Act and may enter into any |
| 9 | | contracts required to receive the assistance. The public agency |
| 10 | | shall take all reasonable steps to support action by the |
| 11 | | private entity to obtain federal, State, or local assistance |
| 12 | | for the civic build. The assistance may include, but not be |
| 13 | | limited to, federal credit assistance pursuant to Railroad |
| 14 | | Rehabilitation and Improvement Financing and the |
| 15 | | Transportation Infrastructure Finance and Innovation Act. In |
| 16 | | the event the private entity obtains federal, State, or local |
| 17 | | assistance for the civic build that serves the public purpose |
| 18 | | of this Act, the financial assistance shall reduce the State's |
| 19 | | required payments under this Act on terms as mutually agreed to |
| 20 | | by the parties in the public-private agreement.
|
| 21 | | (c) Any financing of the civic build costs may be in the |
| 22 | | amounts and subject to the terms and conditions contained in |
| 23 | | the public-private agreement.
|
| 24 | | (d) For the purpose of financing or refinancing the civic |
| 25 | | build costs, the private entity and the public agency may do |
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| 1 | | the following: (1) enter into grant agreements; (2) accept |
| 2 | | grants from any public or private agency or entity; (3) receive |
| 3 | | the required payments from the State under this Act; and (4) |
| 4 | | receive any other payments or monies permitted under this Act |
| 5 | | or agreed to by the parties in the public-private agreement.
|
| 6 | | (e) For the purpose of financing or refinancing the civic |
| 7 | | build, public funds may be used and mixed and aggregated with |
| 8 | | private funds provided by or on behalf of the private entity or |
| 9 | | other private entities. However, that the required payments |
| 10 | | from the State under Sections 50 and 55 of this Act shall be |
| 11 | | solely used for civic build costs, plus debt service |
| 12 | | requirements of the civic build, debt service reserves or |
| 13 | | sinking funds, financing costs, payments for operation and |
| 14 | | management of the civic build, payments representing the |
| 15 | | reasonable return on the private equity investment in the civic |
| 16 | | build, and payments in respect of the public use of private |
| 17 | | land, air rights, or other real property interests for the |
| 18 | | civic build, if applicable.
|
| 19 | | (f) The public agency is authorized to facilitate conduit |
| 20 | | tax-exempt or taxable debt financing, if agreed to between the |
| 21 | | public agency and the private entity.
|
| 22 | | Section 25-45. Term of agreement; transfer of the civic |
| 23 | | build to the State. Following the completion of the Project and |
| 24 | | the termination of the public-private agreement, the private |
| 25 | | entity's authority and duties under the public-private |
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| 1 | | agreement shall cease, except for those duties and obligations |
| 2 | | that extend beyond the termination, as set forth in the public |
| 3 | | private agreement, which may include ongoing management and |
| 4 | | operations of the civic build, and all interests and ownership |
| 5 | | in the civic build shall transfer to the State; provided that |
| 6 | | the State has made all required payments to the private entity |
| 7 | | as required under this Act and the public-private agreement. |
| 8 | | The State may also exercise an option to not accept its |
| 9 | | interest and ownership in the civic build. In the event the |
| 10 | | State exercises its option to not accept its interest and |
| 11 | | ownership in the civic build, the private entity shall maintain |
| 12 | | its interest and ownership in the civic build and shall have |
| 13 | | the authority to maintain, further develop, encumber, or sell |
| 14 | | the civic build consistent with its authority as the owner of |
| 15 | | the civic build. In the event the State exercises its option to |
| 16 | | have its interest and ownership in the civic build after all |
| 17 | | required payments have been made to the private entity |
| 18 | | consistent with the public-private agreement and this Act, the |
| 19 | | private entity shall have the authority to enter into an |
| 20 | | operating agreement with the public agency, on such terms that |
| 21 | | are reasonable and customary for operating agreements, to |
| 22 | | operate and manage the civic build for an annual operator fee |
| 23 | | and payment from the State representing a portion of the net |
| 24 | | operating income of the civic build as further defined and |
| 25 | | described in the public private agreement between the private |
| 26 | | entity and the public agency.
|
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| 1 | | Section 25-50. Payment to the private entity. |
| 2 | | (a) Notwithstanding anything in the public private |
| 3 | | agreement to the contrary: (1) the civic build cost shall not |
| 4 | | exceed a total of $3,800,000,000; and (2) no State equity |
| 5 | | payment shall be made prior to State fiscal year 2024 or prior |
| 6 | | to completion of the civic build. |
| 7 | | (b) The public agency shall be required to take all steps |
| 8 | | necessary to facilitate the required payments to the Civic and |
| 9 | | Transit Infrastructure Fund as set forth in Section 3 of the |
| 10 | | Retailers' Occupation Tax and Section 8.25g of the State |
| 11 | | Finance Act.
|
| 12 | | Section 25-55. The Civic and Transit Infrastructure Fund. |
| 13 | | The Civic and Transit Infrastructure Fund is created as a |
| 14 | | special fund in the State Treasury. All moneys transferred to |
| 15 | | the Civic and Transit Infrastructure Fund pursuant to Section |
| 16 | | 8.25g of the State Finance Act, Section 3 of the Retailers' |
| 17 | | Occupation Act, and this Act shall be used only for the |
| 18 | | purposes authorized by and subject to the limitations and |
| 19 | | conditions of this Act and the public private agreement entered |
| 20 | | into by private entity and the public agency on behalf of the |
| 21 | | State. All payments required under such Acts shall be direct, |
| 22 | | limited obligations of the State of Illinois payable solely |
| 23 | | from and secured by an irrevocable, first priority pledge of |
| 24 | | and lien on moneys on deposit in the Civic and Transit |
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| 1 | | Infrastructure Fund. The State of Illinois hereby pledges the |
| 2 | | applicable sales tax revenues consistent with the State Finance |
| 3 | | Act and this Act for the time period provided in the public |
| 4 | | private agreement between the private entity and the Authority, |
| 5 | | on behalf of the State. Moneys in the Civic and Transit |
| 6 | | Infrastructure Fund shall be utilized by the public agency on |
| 7 | | behalf of the State to pay the private entity for the |
| 8 | | development, financing, construction, operation and management |
| 9 | | of the civic and transit infrastructure project consistent with |
| 10 | | this Act and the public private agreement. Investment income, |
| 11 | | if any, which is attributable to the investment of moneys in |
| 12 | | the Civic and Transit Infrastructure Fund shall be retained in |
| 13 | | the Fund for any required payment to the private entity under |
| 14 | | this Act and the public private agreement.
|
| 15 | | Section 25-60. Additional Powers of the public agency. The |
| 16 | | public agency may exercise any powers provided under this Act |
| 17 | | to facilitate the public-private agreement with the private |
| 18 | | entity. The public agency, the State, or any State agency and |
| 19 | | its officers may not take any action that would impair the |
| 20 | | public-private agreement entered into under this Act, except as |
| 21 | | provided by law.
|
| 22 | | Section 25-70. Powers liberally construed. The powers |
| 23 | | conferred by this Act shall be liberally construed in order to |
| 24 | | accomplish their purposes and shall be in addition and |
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| 1 | | supplemental to the powers conferred by any other law. If any |
| 2 | | other law or rule is inconsistent with this Act, this Act is |
| 3 | | controlling as to the public-private agreement entered into |
| 4 | | under this Act.
|
| 5 | | Section 25-75. Full and complete authority. This Act |
| 6 | | contains full and complete authority for agreements and leases |
| 7 | | with the private entity to carry out the activities described |
| 8 | | in this Act. Except as otherwise required by law, no procedure, |
| 9 | | proceedings, publications, notices, consents, approvals, |
| 10 | | orders, or acts by the public agency or any other State or |
| 11 | | local agency or official are required to enter into an |
| 12 | | agreement or lease under this Act.
|
| 13 | | Section 25-97. Severability. The provisions of this Act are |
| 14 | | severable under Section 1.31 of the Statute on Statutes.
|
| 15 | | Section 25-100. The State Finance Act is amended by adding |
| 16 | | Sections 5.897 and 8.25g as follows:
|
| 17 | | (30 ILCS 105/5.897 new) |
| 18 | | Sec. 5.897. The Civic and Transit Infrastructure Fund.
|
| 19 | | (30 ILCS 105/8.25g new) |
| 20 | | Sec. 8.25g. The Civic and Transit Infrastructure Fund. The |
| 21 | | Civic and Transit Infrastructure Fund is created as a special |
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| 1 | | fund in the State Treasury. Money in the Civic and Transit |
| 2 | | Infrastructure Fund shall, when the State of Illinois incurs |
| 3 | | infrastructure indebtedness pursuant to the public private |
| 4 | | partnership entered into by the public agency on behalf of the |
| 5 | | State of Illinois with private entity pursuant to the |
| 6 | | Public-Private Partnership for Civic and Transit |
| 7 | | Infrastructure Project Act enacted in this amendatory Act of |
| 8 | | the 101th General Assembly, be used for the purpose of paying |
| 9 | | and discharging monthly the principal and interest on that |
| 10 | | infrastructure indebtedness then due and payable consistent |
| 11 | | with the term established in the public private agreement |
| 12 | | entered into by the public agency on behalf of the State of |
| 13 | | Illinois. The public agency shall, pursuant to its authority |
| 14 | | under the Public-Private Partnership for Civic and Transit |
| 15 | | Infrastructure Project Act, annually certify to the State |
| 16 | | Comptroller and the State Treasurer the amount necessary and |
| 17 | | required, during the fiscal year with respect to which the |
| 18 | | certification is made, to pay the amounts due under the |
| 19 | | Public-Private Partnership for Civic and Transit |
| 20 | | Infrastructure Project Act. On or before the last day of each |
| 21 | | month, the State Comptroller and State Treasurer shall transfer |
| 22 | | the moneys required to be deposited into the Fund under Section |
| 23 | | 3 of the Retailers' Occupation Tax Act and the Public-Private |
| 24 | | Partnership for Civic and Transit Infrastructure Project Act |
| 25 | | and shall pay from that Fund the required amount certified by |
| 26 | | the public agency, plus any cumulative deficiency in such |
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| 1 | | transfers and payments for prior months, to the public agency |
| 2 | | for distribution pursuant to the Public-Private Partnership |
| 3 | | for Civic and Transit Infrastructure Project Act. Such |
| 4 | | transferred amount shall be sufficient to pay all amounts due |
| 5 | | under the Public-Private Partnership for Civic and Transit |
| 6 | | Infrastructure Project Act. Provided that all amounts |
| 7 | | deposited in the Fund have been paid accordingly under the |
| 8 | | Public-Private Partnership for Civic and Transit |
| 9 | | Infrastructure Project Act, all amounts remaining in the Civic |
| 10 | | and Transit Infrastructure Fund shall be held in that Fund for |
| 11 | | other subsequent payments required under the Public-Private |
| 12 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 13 | | In the event the State fails to pay the amount necessary and |
| 14 | | required under the Public-Private Partnership for Civic and |
| 15 | | Transit Infrastructure Project Act for any reason during the |
| 16 | | fiscal year with respect to which the certification is made or |
| 17 | | if the State takes any steps that result in an impact to the |
| 18 | | irrevocable, first priority pledge of and lien on moneys on |
| 19 | | deposit in the Civic and Transit Infrastructure Fund, the |
| 20 | | public agency shall certify such delinquent amounts to the |
| 21 | | State Comptroller and the State Treasurer and the State |
| 22 | | Comptroller and the State Treasurer shall take all steps |
| 23 | | required to intercept the tax revenues collected from within |
| 24 | | the boundary of the civic transit infrastructure project |
| 25 | | pursuant to Section 3 of the Retailers' Occupation Tax Act, |
| 26 | | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
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| 1 | | Act, Section 9 of the Service Occupation Tax Act, Section 4.03 |
| 2 | | of the Regional Transportation Authority Act and Section 6 of |
| 3 | | the Hotel Operators' Occupation Tax Act, and shall pay such |
| 4 | | amounts to the Fund for distribution by the public agency for |
| 5 | | the time-period required to ensure that the State's |
| 6 | | distribution requirements under the Public-Private Partnership |
| 7 | | for Civic and Transit Infrastructure Project Act are fully met. |
| 8 | | As used in the Section, "private entity", "private public |
| 9 | | agreement", and "public agency" have meanings provided in |
| 10 | | Section 25-10 of the Public-Private Partnership for Civic and |
| 11 | | Transit Infrastructure Project Act.
|
| 12 | | Section 25-105. The Use Tax Act is amended by changing |
| 13 | | Section 9 as follows:
|
| 14 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
|
| 15 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
| 16 | | and
trailers that are required to be registered with an agency |
| 17 | | of this State,
each retailer
required or authorized to collect |
| 18 | | the tax imposed by this Act shall pay
to the Department the |
| 19 | | amount of such tax (except as otherwise provided)
at the time |
| 20 | | when he is required to file his return for the period during
|
| 21 | | which such tax was collected, less a discount of 2.1% prior to
|
| 22 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
| 23 | | per calendar
year, whichever is greater, which is allowed to |
| 24 | | reimburse the retailer
for expenses incurred in collecting the |
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| 1 | | tax, keeping records, preparing
and filing returns, remitting |
| 2 | | the tax and supplying data to the
Department on request. In the |
| 3 | | case of retailers who report and pay the
tax on a transaction |
| 4 | | by transaction basis, as provided in this Section,
such |
| 5 | | discount shall be taken with each such tax remittance instead |
| 6 | | of
when such retailer files his periodic return. The discount |
| 7 | | allowed under this Section is allowed only for returns that are |
| 8 | | filed in the manner required by this Act. The Department may |
| 9 | | disallow the discount for retailers whose certificate of |
| 10 | | registration is revoked at the time the return is filed, but |
| 11 | | only if the Department's decision to revoke the certificate of |
| 12 | | registration has become final. A retailer need not remit
that |
| 13 | | part of any tax collected by him to the extent that he is |
| 14 | | required
to remit and does remit the tax imposed by the |
| 15 | | Retailers' Occupation
Tax Act, with respect to the sale of the |
| 16 | | same property. |
| 17 | | Where such tangible personal property is sold under a |
| 18 | | conditional
sales contract, or under any other form of sale |
| 19 | | wherein the payment of
the principal sum, or a part thereof, is |
| 20 | | extended beyond the close of
the period for which the return is |
| 21 | | filed, the retailer, in collecting
the tax (except as to motor |
| 22 | | vehicles, watercraft, aircraft, and
trailers that are required |
| 23 | | to be registered with an agency of this State),
may collect for |
| 24 | | each
tax return period, only the tax applicable to that part of |
| 25 | | the selling
price actually received during such tax return |
| 26 | | period. |
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| 1 | | Except as provided in this Section, on or before the |
| 2 | | twentieth day of each
calendar month, such retailer shall file |
| 3 | | a return for the preceding
calendar month. Such return shall be |
| 4 | | filed on forms prescribed by the
Department and shall furnish |
| 5 | | such information as the Department may
reasonably require. On |
| 6 | | and after January 1, 2018, except for returns for motor |
| 7 | | vehicles, watercraft, aircraft, and trailers that are required |
| 8 | | to be registered with an agency of this State, with respect to |
| 9 | | retailers whose annual gross receipts average $20,000 or more, |
| 10 | | all returns required to be filed pursuant to this Act shall be |
| 11 | | filed electronically. Retailers who demonstrate that they do |
| 12 | | not have access to the Internet or demonstrate hardship in |
| 13 | | filing electronically may petition the Department to waive the |
| 14 | | electronic filing requirement. |
| 15 | | The Department may require returns to be filed on a |
| 16 | | quarterly basis.
If so required, a return for each calendar |
| 17 | | quarter shall be filed on or
before the twentieth day of the |
| 18 | | calendar month following the end of such
calendar quarter. The |
| 19 | | taxpayer shall also file a return with the
Department for each |
| 20 | | of the first two months of each calendar quarter, on or
before |
| 21 | | the twentieth day of the following calendar month, stating: |
| 22 | | 1. The name of the seller; |
| 23 | | 2. The address of the principal place of business from |
| 24 | | which he engages
in the business of selling tangible |
| 25 | | personal property at retail in this State; |
| 26 | | 3. The total amount of taxable receipts received by him |
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| 1 | | during the
preceding calendar month from sales of tangible |
| 2 | | personal property by him
during such preceding calendar |
| 3 | | month, including receipts from charge and
time sales, but |
| 4 | | less all deductions allowed by law; |
| 5 | | 4. The amount of credit provided in Section 2d of this |
| 6 | | Act; |
| 7 | | 5. The amount of tax due; |
| 8 | | 5-5. The signature of the taxpayer; and |
| 9 | | 6. Such other reasonable information as the Department |
| 10 | | may
require. |
| 11 | | If a taxpayer fails to sign a return within 30 days after |
| 12 | | the proper notice
and demand for signature by the Department, |
| 13 | | the return shall be considered
valid and any amount shown to be |
| 14 | | due on the return shall be deemed assessed. |
| 15 | | Beginning October 1, 1993, a taxpayer who has an average |
| 16 | | monthly tax
liability of $150,000 or more shall make all |
| 17 | | payments required by rules of the
Department by electronic |
| 18 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 19 | | an average monthly tax liability of $100,000 or more shall make |
| 20 | | all
payments required by rules of the Department by electronic |
| 21 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| 22 | | an average monthly tax liability
of $50,000 or more shall make |
| 23 | | all payments required by rules of the Department
by electronic |
| 24 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
| 25 | | an annual tax liability of $200,000 or more shall make all |
| 26 | | payments required by
rules of the Department by electronic |
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| 1 | | funds transfer. The term "annual tax
liability" shall be the |
| 2 | | sum of the taxpayer's liabilities under this Act, and
under all |
| 3 | | other State and local occupation and use tax laws administered |
| 4 | | by the
Department, for the immediately preceding calendar year. |
| 5 | | The term "average
monthly tax liability" means
the sum of the |
| 6 | | taxpayer's liabilities under this Act, and under all other |
| 7 | | State
and local occupation and use tax laws administered by the |
| 8 | | Department, for the
immediately preceding calendar year |
| 9 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 10 | | a tax liability in the
amount set forth in subsection (b) of |
| 11 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 12 | | all payments required by rules of the Department by
electronic |
| 13 | | funds transfer. |
| 14 | | Before August 1 of each year beginning in 1993, the |
| 15 | | Department shall notify
all taxpayers required to make payments |
| 16 | | by electronic funds transfer. All
taxpayers required to make |
| 17 | | payments by electronic funds transfer shall make
those payments |
| 18 | | for a minimum of one year beginning on October 1. |
| 19 | | Any taxpayer not required to make payments by electronic |
| 20 | | funds transfer may
make payments by electronic funds transfer |
| 21 | | with the permission of the
Department. |
| 22 | | All taxpayers required to make payment by electronic funds |
| 23 | | transfer and any
taxpayers authorized to voluntarily make |
| 24 | | payments by electronic funds transfer
shall make those payments |
| 25 | | in the manner authorized by the Department. |
| 26 | | The Department shall adopt such rules as are necessary to |
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| 1 | | effectuate a
program of electronic funds transfer and the |
| 2 | | requirements of this Section. |
| 3 | | Before October 1, 2000, if the taxpayer's average monthly |
| 4 | | tax liability
to the Department
under this Act, the Retailers' |
| 5 | | Occupation Tax Act, the Service
Occupation Tax Act, the Service |
| 6 | | Use Tax Act was $10,000 or more
during
the preceding 4 complete |
| 7 | | calendar quarters, he shall file a return with the
Department |
| 8 | | each month by the 20th day of the month next following the |
| 9 | | month
during which such tax liability is incurred and shall |
| 10 | | make payments to the
Department on or before the 7th, 15th, |
| 11 | | 22nd and last day of the month
during which such liability is |
| 12 | | incurred.
On and after October 1, 2000, if the taxpayer's |
| 13 | | average monthly tax liability
to the Department under this Act, |
| 14 | | the Retailers' Occupation Tax Act,
the
Service Occupation Tax |
| 15 | | Act, and the Service Use Tax Act was $20,000 or more
during the |
| 16 | | preceding 4 complete calendar quarters, he shall file a return |
| 17 | | with
the Department each month by the 20th day of the month |
| 18 | | next following the month
during which such tax liability is |
| 19 | | incurred and shall make payment to the
Department on or before |
| 20 | | the 7th, 15th, 22nd and last day of the
month during
which such |
| 21 | | liability is incurred.
If the month during which such tax
|
| 22 | | liability is incurred began prior to January 1, 1985, each |
| 23 | | payment shall be
in an amount equal to 1/4 of the taxpayer's
|
| 24 | | actual liability for the month or an amount set by the |
| 25 | | Department not to
exceed 1/4 of the average monthly liability |
| 26 | | of the taxpayer to the
Department for the preceding 4 complete |
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| 1 | | calendar quarters (excluding the
month of highest liability and |
| 2 | | the month of lowest liability in such 4
quarter period). If the |
| 3 | | month during which such tax liability is incurred
begins on or |
| 4 | | after January 1, 1985, and prior to January 1, 1987, each
|
| 5 | | payment shall be in an amount equal to 22.5% of the taxpayer's |
| 6 | | actual liability
for the month or 27.5% of the taxpayer's |
| 7 | | liability for the same calendar
month of the preceding year. If |
| 8 | | the month during which such tax liability
is incurred begins on |
| 9 | | or after January 1, 1987, and prior to January 1,
1988, each |
| 10 | | payment shall be in an amount equal to 22.5% of the taxpayer's
|
| 11 | | actual liability for the month or 26.25% of the taxpayer's |
| 12 | | liability for
the same calendar month of the preceding year. If |
| 13 | | the month during which such
tax liability is incurred begins on |
| 14 | | or after January 1, 1988, and prior to
January 1, 1989,
or |
| 15 | | begins on or after January 1, 1996, each payment shall be in an |
| 16 | | amount equal
to 22.5% of the taxpayer's actual liability for |
| 17 | | the month or 25% of the
taxpayer's liability for the same |
| 18 | | calendar month of the preceding year. If the
month during which |
| 19 | | such tax liability is incurred begins on or after January 1,
|
| 20 | | 1989,
and prior to January 1, 1996, each payment shall be in an |
| 21 | | amount equal to 22.5%
of the taxpayer's actual liability for |
| 22 | | the month or 25% of the taxpayer's
liability for the same |
| 23 | | calendar month of the preceding year or 100% of the
taxpayer's |
| 24 | | actual liability for the quarter monthly reporting period. The
|
| 25 | | amount of such quarter monthly payments shall be credited |
| 26 | | against the final tax
liability
of the taxpayer's return for |
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| 1 | | that month. Before October 1, 2000, once
applicable, the |
| 2 | | requirement
of the making of quarter monthly payments to the |
| 3 | | Department shall continue
until such taxpayer's average |
| 4 | | monthly liability to the Department during
the preceding 4 |
| 5 | | complete calendar quarters (excluding the month of highest
|
| 6 | | liability and the month of lowest liability) is less than
|
| 7 | | $9,000, or until
such taxpayer's average monthly liability to |
| 8 | | the Department as computed for
each calendar quarter of the 4 |
| 9 | | preceding complete calendar quarter period
is less than |
| 10 | | $10,000. However, if a taxpayer can show the
Department that
a |
| 11 | | substantial change in the taxpayer's business has occurred |
| 12 | | which causes
the taxpayer to anticipate that his average |
| 13 | | monthly tax liability for the
reasonably foreseeable future |
| 14 | | will fall below the $10,000 threshold
stated above, then
such |
| 15 | | taxpayer
may petition the Department for change in such |
| 16 | | taxpayer's reporting status.
On and after October 1, 2000, once |
| 17 | | applicable, the requirement of the making
of quarter monthly |
| 18 | | payments to the Department shall continue until such
taxpayer's |
| 19 | | average monthly liability to the Department during the |
| 20 | | preceding 4
complete calendar quarters (excluding the month of |
| 21 | | highest liability and the
month of lowest liability) is less |
| 22 | | than $19,000 or until such taxpayer's
average monthly liability |
| 23 | | to the Department as computed for each calendar
quarter of the |
| 24 | | 4 preceding complete calendar quarter period is less than
|
| 25 | | $20,000. However, if a taxpayer can show the Department that a |
| 26 | | substantial
change in the taxpayer's business has occurred |
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| 1 | | which causes the taxpayer to
anticipate that his average |
| 2 | | monthly tax liability for the reasonably
foreseeable future |
| 3 | | will fall below the $20,000 threshold stated above, then
such |
| 4 | | taxpayer may petition the Department for a change in such |
| 5 | | taxpayer's
reporting status.
The Department shall change such |
| 6 | | taxpayer's reporting status unless it
finds that such change is |
| 7 | | seasonal in nature and not likely to be long
term. If any such |
| 8 | | quarter monthly payment is not paid at the time or in
the |
| 9 | | amount required by this Section, then the taxpayer shall be |
| 10 | | liable for
penalties and interest on
the difference between the |
| 11 | | minimum amount due and the amount of such
quarter monthly |
| 12 | | payment actually and timely paid, except insofar as the
|
| 13 | | taxpayer has previously made payments for that month to the |
| 14 | | Department in
excess of the minimum payments previously due as |
| 15 | | provided in this Section.
The Department shall make reasonable |
| 16 | | rules and regulations to govern the
quarter monthly payment |
| 17 | | amount and quarter monthly payment dates for
taxpayers who file |
| 18 | | on other than a calendar monthly basis. |
| 19 | | If any such payment provided for in this Section exceeds |
| 20 | | the taxpayer's
liabilities under this Act, the Retailers' |
| 21 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
| 22 | | Service Use Tax Act, as shown by an original
monthly return, |
| 23 | | the Department shall issue to the taxpayer a credit
memorandum |
| 24 | | no later than 30 days after the date of payment, which
|
| 25 | | memorandum may be submitted by the taxpayer to the Department |
| 26 | | in payment of
tax liability subsequently to be remitted by the |
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| 1 | | taxpayer to the Department
or be assigned by the taxpayer to a |
| 2 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| 3 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
| 4 | | in accordance with reasonable rules and regulations to
be |
| 5 | | prescribed by the Department, except that if such excess |
| 6 | | payment is
shown on an original monthly return and is made |
| 7 | | after December 31, 1986, no
credit memorandum shall be issued, |
| 8 | | unless requested by the taxpayer. If no
such request is made, |
| 9 | | the taxpayer may credit such excess payment against
tax |
| 10 | | liability subsequently to be remitted by the taxpayer to the |
| 11 | | Department
under this Act, the Retailers' Occupation Tax Act, |
| 12 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
| 13 | | accordance with reasonable rules and
regulations prescribed by |
| 14 | | the Department. If the Department subsequently
determines that |
| 15 | | all or any part of the credit taken was not actually due to
the |
| 16 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
| 17 | | be
reduced by 2.1% or 1.75% of the difference between the |
| 18 | | credit taken and
that actually due, and the taxpayer shall be |
| 19 | | liable for penalties and
interest on such difference. |
| 20 | | If the retailer is otherwise required to file a monthly |
| 21 | | return and if the
retailer's average monthly tax liability to |
| 22 | | the Department
does not exceed $200, the Department may |
| 23 | | authorize his returns to be
filed on a quarter annual basis, |
| 24 | | with the return for January, February,
and March of a given |
| 25 | | year being due by April 20 of such year; with the
return for |
| 26 | | April, May and June of a given year being due by July 20 of
such |
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| 1 | | year; with the return for July, August and September of a given
|
| 2 | | year being due by October 20 of such year, and with the return |
| 3 | | for
October, November and December of a given year being due by |
| 4 | | January 20
of the following year. |
| 5 | | If the retailer is otherwise required to file a monthly or |
| 6 | | quarterly
return and if the retailer's average monthly tax |
| 7 | | liability to the
Department does not exceed $50, the Department |
| 8 | | may authorize his returns to
be filed on an annual basis, with |
| 9 | | the return for a given year being due by
January 20 of the |
| 10 | | following year. |
| 11 | | Such quarter annual and annual returns, as to form and |
| 12 | | substance,
shall be subject to the same requirements as monthly |
| 13 | | returns. |
| 14 | | Notwithstanding any other provision in this Act concerning |
| 15 | | the time
within which a retailer may file his return, in the |
| 16 | | case of any retailer
who ceases to engage in a kind of business |
| 17 | | which makes him responsible
for filing returns under this Act, |
| 18 | | such retailer shall file a final
return under this Act with the |
| 19 | | Department not more than one month after
discontinuing such |
| 20 | | business. |
| 21 | | In addition, with respect to motor vehicles, watercraft,
|
| 22 | | aircraft, and trailers that are required to be registered with |
| 23 | | an agency of
this State, except as otherwise provided in this |
| 24 | | Section, every
retailer selling this kind of tangible personal |
| 25 | | property shall file,
with the Department, upon a form to be |
| 26 | | prescribed and supplied by the
Department, a separate return |
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| 1 | | for each such item of tangible personal
property which the |
| 2 | | retailer sells, except that if, in the same
transaction, (i) a |
| 3 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 4 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
| 5 | | trailer to another aircraft, watercraft, motor vehicle or
|
| 6 | | trailer retailer for the purpose of resale
or (ii) a retailer |
| 7 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
| 8 | | more than one aircraft, watercraft, motor vehicle, or trailer |
| 9 | | to a
purchaser for use as a qualifying rolling stock as |
| 10 | | provided in Section 3-55 of
this Act, then
that seller may |
| 11 | | report the transfer of all the
aircraft, watercraft, motor
|
| 12 | | vehicles
or trailers involved in that transaction to the |
| 13 | | Department on the same
uniform
invoice-transaction reporting |
| 14 | | return form.
For purposes of this Section, "watercraft" means a |
| 15 | | Class 2, Class 3, or
Class
4 watercraft as defined in Section |
| 16 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
| 17 | | watercraft, or any boat equipped with an inboard motor. |
| 18 | | In addition, with respect to motor vehicles, watercraft, |
| 19 | | aircraft, and trailers that are required to be registered with |
| 20 | | an agency of this State, every person who is engaged in the |
| 21 | | business of leasing or renting such items and who, in |
| 22 | | connection with such business, sells any such item to a |
| 23 | | retailer for the purpose of resale is, notwithstanding any |
| 24 | | other provision of this Section to the contrary, authorized to |
| 25 | | meet the return-filing requirement of this Act by reporting the |
| 26 | | transfer of all the aircraft, watercraft, motor vehicles, or |
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| 1 | | trailers transferred for resale during a month to the |
| 2 | | Department on the same uniform invoice-transaction reporting |
| 3 | | return form on or before the 20th of the month following the |
| 4 | | month in which the transfer takes place. Notwithstanding any |
| 5 | | other provision of this Act to the contrary, all returns filed |
| 6 | | under this paragraph must be filed by electronic means in the |
| 7 | | manner and form as required by the Department. |
| 8 | | The transaction reporting return in the case of motor |
| 9 | | vehicles
or trailers that are required to be registered with an |
| 10 | | agency of this
State, shall
be the same document as the Uniform |
| 11 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
| 12 | | Code and must show the name and address of the
seller; the name |
| 13 | | and address of the purchaser; the amount of the selling
price |
| 14 | | including the amount allowed by the retailer for traded-in
|
| 15 | | property, if any; the amount allowed by the retailer for the |
| 16 | | traded-in
tangible personal property, if any, to the extent to |
| 17 | | which Section 2 of
this Act allows an exemption for the value |
| 18 | | of traded-in property; the
balance payable after deducting such |
| 19 | | trade-in allowance from the total
selling price; the amount of |
| 20 | | tax due from the retailer with respect to
such transaction; the |
| 21 | | amount of tax collected from the purchaser by the
retailer on |
| 22 | | such transaction (or satisfactory evidence that such tax is
not |
| 23 | | due in that particular instance, if that is claimed to be the |
| 24 | | fact);
the place and date of the sale; a sufficient |
| 25 | | identification of the
property sold; such other information as |
| 26 | | is required in Section 5-402 of
the Illinois Vehicle Code, and |
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| 1 | | such other information as the Department
may reasonably |
| 2 | | require. |
| 3 | | The transaction reporting return in the case of watercraft
|
| 4 | | and aircraft must show
the name and address of the seller; the |
| 5 | | name and address of the
purchaser; the amount of the selling |
| 6 | | price including the amount allowed
by the retailer for |
| 7 | | traded-in property, if any; the amount allowed by
the retailer |
| 8 | | for the traded-in tangible personal property, if any, to
the |
| 9 | | extent to which Section 2 of this Act allows an exemption for |
| 10 | | the
value of traded-in property; the balance payable after |
| 11 | | deducting such
trade-in allowance from the total selling price; |
| 12 | | the amount of tax due
from the retailer with respect to such |
| 13 | | transaction; the amount of tax
collected from the purchaser by |
| 14 | | the retailer on such transaction (or
satisfactory evidence that |
| 15 | | such tax is not due in that particular
instance, if that is |
| 16 | | claimed to be the fact); the place and date of the
sale, a |
| 17 | | sufficient identification of the property sold, and such other
|
| 18 | | information as the Department may reasonably require. |
| 19 | | Such transaction reporting return shall be filed not later |
| 20 | | than 20
days after the date of delivery of the item that is |
| 21 | | being sold, but may
be filed by the retailer at any time sooner |
| 22 | | than that if he chooses to
do so. The transaction reporting |
| 23 | | return and tax remittance or proof of
exemption from the tax |
| 24 | | that is imposed by this Act may be transmitted to
the |
| 25 | | Department by way of the State agency with which, or State |
| 26 | | officer
with whom, the tangible personal property must be |
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| 1 | | titled or registered
(if titling or registration is required) |
| 2 | | if the Department and such
agency or State officer determine |
| 3 | | that this procedure will expedite the
processing of |
| 4 | | applications for title or registration. |
| 5 | | With each such transaction reporting return, the retailer |
| 6 | | shall remit
the proper amount of tax due (or shall submit |
| 7 | | satisfactory evidence that
the sale is not taxable if that is |
| 8 | | the case), to the Department or its
agents, whereupon the |
| 9 | | Department shall issue, in the purchaser's name, a
tax receipt |
| 10 | | (or a certificate of exemption if the Department is
satisfied |
| 11 | | that the particular sale is tax exempt) which such purchaser
|
| 12 | | may submit to the agency with which, or State officer with |
| 13 | | whom, he must
title or register the tangible personal property |
| 14 | | that is involved (if
titling or registration is required) in |
| 15 | | support of such purchaser's
application for an Illinois |
| 16 | | certificate or other evidence of title or
registration to such |
| 17 | | tangible personal property. |
| 18 | | No retailer's failure or refusal to remit tax under this |
| 19 | | Act
precludes a user, who has paid the proper tax to the |
| 20 | | retailer, from
obtaining his certificate of title or other |
| 21 | | evidence of title or
registration (if titling or registration |
| 22 | | is required) upon satisfying
the Department that such user has |
| 23 | | paid the proper tax (if tax is due) to
the retailer. The |
| 24 | | Department shall adopt appropriate rules to carry out
the |
| 25 | | mandate of this paragraph. |
| 26 | | If the user who would otherwise pay tax to the retailer |
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| 1 | | wants the
transaction reporting return filed and the payment of |
| 2 | | tax or proof of
exemption made to the Department before the |
| 3 | | retailer is willing to take
these actions and such user has not |
| 4 | | paid the tax to the retailer, such
user may certify to the fact |
| 5 | | of such delay by the retailer, and may
(upon the Department |
| 6 | | being satisfied of the truth of such certification)
transmit |
| 7 | | the information required by the transaction reporting return
|
| 8 | | and the remittance for tax or proof of exemption directly to |
| 9 | | the
Department and obtain his tax receipt or exemption |
| 10 | | determination, in
which event the transaction reporting return |
| 11 | | and tax remittance (if a
tax payment was required) shall be |
| 12 | | credited by the Department to the
proper retailer's account |
| 13 | | with the Department, but without the 2.1% or 1.75%
discount |
| 14 | | provided for in this Section being allowed. When the user pays
|
| 15 | | the tax directly to the Department, he shall pay the tax in the |
| 16 | | same
amount and in the same form in which it would be remitted |
| 17 | | if the tax had
been remitted to the Department by the retailer. |
| 18 | | Where a retailer collects the tax with respect to the |
| 19 | | selling price
of tangible personal property which he sells and |
| 20 | | the purchaser
thereafter returns such tangible personal |
| 21 | | property and the retailer
refunds the selling price thereof to |
| 22 | | the purchaser, such retailer shall
also refund, to the |
| 23 | | purchaser, the tax so collected from the purchaser.
When filing |
| 24 | | his return for the period in which he refunds such tax to
the |
| 25 | | purchaser, the retailer may deduct the amount of the tax so |
| 26 | | refunded
by him to the purchaser from any other use tax which |
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| 1 | | such retailer may
be required to pay or remit to the |
| 2 | | Department, as shown by such return,
if the amount of the tax |
| 3 | | to be deducted was previously remitted to the
Department by |
| 4 | | such retailer. If the retailer has not previously
remitted the |
| 5 | | amount of such tax to the Department, he is entitled to no
|
| 6 | | deduction under this Act upon refunding such tax to the |
| 7 | | purchaser. |
| 8 | | Any retailer filing a return under this Section shall also |
| 9 | | include
(for the purpose of paying tax thereon) the total tax |
| 10 | | covered by such
return upon the selling price of tangible |
| 11 | | personal property purchased by
him at retail from a retailer, |
| 12 | | but as to which the tax imposed by this
Act was not collected |
| 13 | | from the retailer filing such return, and such
retailer shall |
| 14 | | remit the amount of such tax to the Department when
filing such |
| 15 | | return. |
| 16 | | If experience indicates such action to be practicable, the |
| 17 | | Department
may prescribe and furnish a combination or joint |
| 18 | | return which will
enable retailers, who are required to file |
| 19 | | returns hereunder and also
under the Retailers' Occupation Tax |
| 20 | | Act, to furnish all the return
information required by both |
| 21 | | Acts on the one form. |
| 22 | | Where the retailer has more than one business registered |
| 23 | | with the
Department under separate registration under this Act, |
| 24 | | such retailer may
not file each return that is due as a single |
| 25 | | return covering all such
registered businesses, but shall file |
| 26 | | separate returns for each such
registered business. |
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| 1 | | Beginning January 1, 1990, each month the Department shall |
| 2 | | pay into the
State and Local Sales Tax Reform Fund, a special |
| 3 | | fund in the State Treasury
which is hereby created, the net |
| 4 | | revenue realized for the preceding month
from the 1% tax |
| 5 | | imposed under this Act. |
| 6 | | Beginning January 1, 1990, each month the Department shall |
| 7 | | pay into
the County and Mass Transit District Fund 4% of the |
| 8 | | net revenue realized
for the preceding month from the 6.25% |
| 9 | | general rate
on the selling price of tangible personal property |
| 10 | | which is purchased
outside Illinois at retail from a retailer |
| 11 | | and which is titled or
registered by an agency of this State's |
| 12 | | government. |
| 13 | | Beginning January 1, 1990, each month the Department shall |
| 14 | | pay into
the State and Local Sales Tax Reform Fund, a special |
| 15 | | fund in the State
Treasury, 20% of the net revenue realized
for |
| 16 | | the preceding month from the 6.25% general rate on the selling
|
| 17 | | price of tangible personal property, other than tangible |
| 18 | | personal property
which is purchased outside Illinois at retail |
| 19 | | from a retailer and which is
titled or registered by an agency |
| 20 | | of this State's government. |
| 21 | | Beginning August 1, 2000, each
month the Department shall |
| 22 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 23 | | net revenue realized for the
preceding month from the 1.25% |
| 24 | | rate on the selling price of motor fuel and
gasohol. Beginning |
| 25 | | September 1, 2010, each
month the Department shall pay into the
|
| 26 | | State and Local Sales Tax Reform Fund 100% of the net revenue |
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| 1 | | realized for the
preceding month from the 1.25% rate on the |
| 2 | | selling price of sales tax holiday items. |
| 3 | | Beginning January 1, 1990, each month the Department shall |
| 4 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 5 | | realized for the
preceding month from the 6.25% general rate on |
| 6 | | the selling price of
tangible personal property which is |
| 7 | | purchased outside Illinois at retail
from a retailer and which |
| 8 | | is titled or registered by an agency of this
State's |
| 9 | | government. |
| 10 | | Beginning October 1, 2009, each month the Department shall |
| 11 | | pay into the Capital Projects Fund an amount that is equal to |
| 12 | | an amount estimated by the Department to represent 80% of the |
| 13 | | net revenue realized for the preceding month from the sale of |
| 14 | | candy, grooming and hygiene products, and soft drinks that had |
| 15 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 16 | | are now taxed at 6.25%. |
| 17 | | Beginning July 1, 2011, each
month the Department shall pay |
| 18 | | into the Clean Air Act Permit Fund 80% of the net revenue |
| 19 | | realized for the
preceding month from the 6.25% general rate on |
| 20 | | the selling price of sorbents used in Illinois in the process |
| 21 | | of sorbent injection as used to comply with the Environmental |
| 22 | | Protection Act or the federal Clean Air Act, but the total |
| 23 | | payment into the Clean Air Act Permit Fund under this Act and |
| 24 | | the Retailers' Occupation Tax Act shall not exceed $2,000,000 |
| 25 | | in any fiscal year. |
| 26 | | Beginning July 1, 2013, each month the Department shall pay |
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| 1 | | into the Underground Storage Tank Fund from the proceeds |
| 2 | | collected under this Act, the Service Use Tax Act, the Service |
| 3 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 4 | | amount equal to the average monthly deficit in the Underground |
| 5 | | Storage Tank Fund during the prior year, as certified annually |
| 6 | | by the Illinois Environmental Protection Agency, but the total |
| 7 | | payment into the Underground Storage Tank Fund under this Act, |
| 8 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
| 9 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
| 10 | | in any State fiscal year. As used in this paragraph, the |
| 11 | | "average monthly deficit" shall be equal to the difference |
| 12 | | between the average monthly claims for payment by the fund and |
| 13 | | the average monthly revenues deposited into the fund, excluding |
| 14 | | payments made pursuant to this paragraph. |
| 15 | | Beginning July 1, 2015, of the remainder of the moneys |
| 16 | | received by the Department under this Act, the Service Use Tax |
| 17 | | Act, the Service Occupation Tax Act, and the Retailers' |
| 18 | | Occupation Tax Act, each month the Department shall deposit |
| 19 | | $500,000 into the State Crime Laboratory Fund. |
| 20 | | Of the remainder of the moneys received by the Department |
| 21 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
| 22 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
| 23 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
| 24 | | Build Illinois Fund; provided, however, that if in any fiscal |
| 25 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
| 26 | | may be, of the
moneys received by the Department and required |
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| 1 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
| 2 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
| 3 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
| 4 | | Service Occupation Tax Act, such Acts being
hereinafter called |
| 5 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
| 6 | | may be, of moneys being hereinafter called the "Tax Act |
| 7 | | Amount",
and (2) the amount transferred to the Build Illinois |
| 8 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
| 9 | | less than the Annual Specified
Amount (as defined in Section 3 |
| 10 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
| 11 | | difference shall be immediately paid into the Build
Illinois |
| 12 | | Fund from other moneys received by the Department pursuant to |
| 13 | | the
Tax Acts; and further provided, that if on the last |
| 14 | | business day of any
month the sum of (1) the Tax Act Amount |
| 15 | | required to be deposited into the
Build Illinois Bond Account |
| 16 | | in the Build Illinois Fund during such month
and (2) the amount |
| 17 | | transferred during such month to the Build Illinois Fund
from |
| 18 | | the State and Local Sales Tax Reform Fund shall have been less |
| 19 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 20 | | the difference
shall be immediately paid into the Build |
| 21 | | Illinois Fund from other moneys
received by the Department |
| 22 | | pursuant to the Tax Acts; and,
further provided, that in no |
| 23 | | event shall the payments required under the
preceding proviso |
| 24 | | result in aggregate payments into the Build Illinois Fund
|
| 25 | | pursuant to this clause (b) for any fiscal year in excess of |
| 26 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
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| 1 | | Specified Amount for such
fiscal year; and, further provided, |
| 2 | | that the amounts payable into the Build
Illinois Fund under |
| 3 | | this clause (b) shall be payable only until such time
as the |
| 4 | | aggregate amount on deposit under each trust
indenture securing |
| 5 | | Bonds issued and outstanding pursuant to the Build
Illinois |
| 6 | | Bond Act is sufficient, taking into account any future |
| 7 | | investment
income, to fully provide, in accordance with such |
| 8 | | indenture, for the
defeasance of or the payment of the |
| 9 | | principal of, premium, if any, and
interest on the Bonds |
| 10 | | secured by such indenture and on any Bonds expected
to be |
| 11 | | issued thereafter and all fees and costs payable with respect |
| 12 | | thereto,
all as certified by the Director of the
Bureau of the |
| 13 | | Budget (now Governor's Office of Management and Budget). If
on |
| 14 | | the last
business day of any month in which Bonds are |
| 15 | | outstanding pursuant to the
Build Illinois Bond Act, the |
| 16 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 17 | | Account in the Build Illinois Fund in such month
shall be less |
| 18 | | than the amount required to be transferred in such month from
|
| 19 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 20 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 21 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 22 | | shall be immediately paid
from other moneys received by the |
| 23 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
| 24 | | provided, however, that any amounts paid to the
Build Illinois |
| 25 | | Fund in any fiscal year pursuant to this sentence shall be
|
| 26 | | deemed to constitute payments pursuant to clause (b) of the |
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| 1 | | preceding
sentence and shall reduce the amount otherwise |
| 2 | | payable for such fiscal year
pursuant to clause (b) of the |
| 3 | | preceding sentence. The moneys received by
the Department |
| 4 | | pursuant to this Act and required to be deposited into the
|
| 5 | | Build Illinois Fund are subject to the pledge, claim and charge |
| 6 | | set forth
in Section 12 of the Build Illinois Bond Act. |
| 7 | | Subject to payment of amounts into the Build Illinois Fund |
| 8 | | as provided in
the preceding paragraph or in any amendment |
| 9 | | thereto hereafter enacted, the
following specified monthly |
| 10 | | installment of the amount requested in the
certificate of the |
| 11 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 12 | | provided under Section 8.25f of the State Finance Act, but not |
| 13 | | in
excess of the sums designated as "Total Deposit", shall be
|
| 14 | | deposited in the aggregate from collections under Section 9 of |
| 15 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
| 16 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
| 17 | | Retailers' Occupation Tax Act into
the McCormick Place |
| 18 | | Expansion Project Fund in the specified fiscal years. |
|
| 19 | | Fiscal Year | | Total Deposit | |
| 20 | | 1993 | | $0 | |
| 21 | | 1994 | | 53,000,000 | |
| 22 | | 1995 | | 58,000,000 | |
| 23 | | 1996 | | 61,000,000 | |
| 24 | | 1997 | | 64,000,000 | |
| 25 | | 1998 | | 68,000,000 | |
| 26 | | 1999 | | 71,000,000 | |
|
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| 1 | | 2000 | | 75,000,000 | |
| 2 | | 2001 | | 80,000,000 | |
| 3 | | 2002 | | 93,000,000 | |
| 4 | | 2003 | | 99,000,000 | |
| 5 | | 2004 | | 103,000,000 | |
| 6 | | 2005 | | 108,000,000 | |
| 7 | | 2006 | | 113,000,000 | |
| 8 | | 2007 | | 119,000,000 | |
| 9 | | 2008 | | 126,000,000 | |
| 10 | | 2009 | | 132,000,000 | |
| 11 | | 2010 | | 139,000,000 | |
| 12 | | 2011 | | 146,000,000 | |
| 13 | | 2012 | | 153,000,000 | |
| 14 | | 2013 | | 161,000,000 | |
| 15 | | 2014 | | 170,000,000 | |
| 16 | | 2015 | | 179,000,000 | |
| 17 | | 2016 | | 189,000,000 | |
| 18 | | 2017 | | 199,000,000 | |
| 19 | | 2018 | | 210,000,000 | |
| 20 | | 2019 | | 221,000,000 | |
| 21 | | 2020 | | 233,000,000 | |
| 22 | | 2021 | | 246,000,000 | |
| 23 | | 2022 | | 260,000,000 | |
| 24 | | 2023 | | 275,000,000 | |
| 25 | | 2024 | | 275,000,000 | |
| 26 | | 2025 | | 275,000,000 | |
|
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| 1 | | 2026 | | 279,000,000 | |
| 2 | | 2027 | | 292,000,000 | |
| 3 | | 2028 | | 307,000,000 | |
| 4 | | 2029 | | 322,000,000 | |
| 5 | | 2030 | | 338,000,000 | |
| 6 | | 2031 | | 350,000,000 | |
| 7 | | 2032 | | 350,000,000 | |
| 8 | | and | | |
|
| 9 | | each fiscal year | | |
|
| 10 | | thereafter that bonds | | |
|
| 11 | | are outstanding under | | |
|
| 12 | | Section 13.2 of the | | |
|
| 13 | | Metropolitan Pier and | | |
|
| 14 | | Exposition Authority Act, | | |
|
| 15 | | but not after fiscal year 2060. | | |
|
| 16 | | Beginning July 20, 1993 and in each month of each fiscal |
| 17 | | year thereafter,
one-eighth of the amount requested in the |
| 18 | | certificate of the Chairman of
the Metropolitan Pier and |
| 19 | | Exposition Authority for that fiscal year, less
the amount |
| 20 | | deposited into the McCormick Place Expansion Project Fund by |
| 21 | | the
State Treasurer in the respective month under subsection |
| 22 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 23 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 24 | | required under this Section for previous
months and years, |
| 25 | | shall be deposited into the McCormick Place Expansion
Project |
| 26 | | Fund, until the full amount requested for the fiscal year, but |
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| 1 | | not
in excess of the amount specified above as "Total Deposit", |
| 2 | | has been deposited. |
| 3 | | Subject to payment of amounts into the Build Illinois Fund |
| 4 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 5 | | preceding paragraphs or
in any amendments thereto
hereafter |
| 6 | | enacted,
beginning July 1, 1993 and ending on September 30, |
| 7 | | 2013, the Department shall each month pay into the Illinois
Tax |
| 8 | | Increment Fund 0.27% of 80% of the net revenue realized for the |
| 9 | | preceding
month from the 6.25% general rate on the selling |
| 10 | | price of tangible personal
property. |
| 11 | | Subject to payment of amounts into the Build Illinois Fund |
| 12 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 13 | | preceding paragraphs or in any
amendments thereto hereafter |
| 14 | | enacted, beginning with the receipt of the first
report of |
| 15 | | taxes paid by an eligible business and continuing for a 25-year
|
| 16 | | period, the Department shall each month pay into the Energy |
| 17 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 18 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 19 | | that was sold to an eligible business.
For purposes of this |
| 20 | | paragraph, the term "eligible business" means a new
electric |
| 21 | | generating facility certified pursuant to Section 605-332 of |
| 22 | | the
Department of Commerce and
Economic Opportunity Law of the |
| 23 | | Civil Administrative
Code of Illinois. |
| 24 | | Subject to payment of amounts into the Build Illinois Fund, |
| 25 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 26 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
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| 1 | | the preceding paragraphs or in any amendments to this Section |
| 2 | | hereafter enacted, beginning on the first day of the first |
| 3 | | calendar month to occur on or after August 26, 2014 (the |
| 4 | | effective date of Public Act 98-1098), each month, from the |
| 5 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 6 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 7 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 8 | | the Department shall pay into the Tax Compliance and |
| 9 | | Administration Fund, to be used, subject to appropriation, to |
| 10 | | fund additional auditors and compliance personnel at the |
| 11 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 12 | | the cash receipts collected during the preceding fiscal year by |
| 13 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 14 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 15 | | Retailers' Occupation Tax Act, and associated local occupation |
| 16 | | and use taxes administered by the Department. |
| 17 | | Subject to payments of amounts into the Build Illinois |
| 18 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 19 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 20 | | Compliance and Administration Fund as provided in this Section, |
| 21 | | beginning on July 1, 2018 the Department shall pay each month |
| 22 | | into the Downstate Public Transportation Fund the moneys |
| 23 | | required to be so paid under Section 2-3 of the Downstate |
| 24 | | Public Transportation Act. |
| 25 | | Subject to successful execution and delivery of a public |
| 26 | | private agreement between the public agency and private entity |
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| 1 | | and completion of the civic build, beginning on July 1, 2023, |
| 2 | | of the remainder of the moneys received by the Department under |
| 3 | | the Use Tax Act, the Service Use Tax Act, the Service |
| 4 | | Occupation Tax Act, and this Act, the Department shall deposit |
| 5 | | the following specified deposits in the aggregate from |
| 6 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 7 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 8 | | Act, as required under Section 8.25g of the State Finance Act |
| 9 | | for distribution consistent with the Public-Private |
| 10 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 11 | | The moneys received by the Department pursuant to this Act and |
| 12 | | required to be deposited into the Civic and Transit |
| 13 | | Infrastructure Fund are subject to the pledge, claim and charge |
| 14 | | set forth in Section 55 of the Public-Private Partnership for |
| 15 | | Civic and Transit Infrastructure Project Act. As used in this |
| 16 | | paragraph, "civic build", "private entity", "private public |
| 17 | | agreement", and "public agency" have meanings provided in |
| 18 | | Section 25-10 of the Public-Private Partnership for Civic and |
| 19 | | Transit Infrastructure Project Act. |
| 20 | | Fiscal Year.............................Total Deposit |
| 21 | | 2024.....................................$200,000,000 |
| 22 | | 2025.....................................$206,000,000 |
| 23 | | 2026.....................................$212,200,000 |
| 24 | | 2027.....................................$218,500,000 |
| 25 | | 2028.....................................$225,100,000 |
| 26 | | 2029.....................................$288,700,000 |
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| 1 | | 2030.....................................$298,900,000 |
| 2 | | 2031.....................................$309,300,000 |
| 3 | | 2032.....................................$320,100,000 |
| 4 | | 2033.....................................$331,200,000 |
| 5 | | 2034.....................................$341,200,000 |
| 6 | | 2035.....................................$351,400,000 |
| 7 | | 2036.....................................$361,900,000 |
| 8 | | 2037.....................................$372,800,000 |
| 9 | | 2038.....................................$384,000,000 |
| 10 | | 2039.....................................$395,500,000 |
| 11 | | 2040.....................................$407,400,000 |
| 12 | | 2041.....................................$419,600,000 |
| 13 | | 2042.....................................$432,200,000 |
| 14 | | 2043.....................................$445,100,000 |
| 15 | | Of the remainder of the moneys received by the Department |
| 16 | | pursuant
to this Act, 75% thereof shall be paid into the State |
| 17 | | Treasury and 25%
shall be reserved in a special account and |
| 18 | | used only for the transfer to
the Common School Fund as part of |
| 19 | | the monthly transfer from the General
Revenue Fund in |
| 20 | | accordance with Section 8a of the State
Finance Act. |
| 21 | | As soon as possible after the first day of each month, upon |
| 22 | | certification
of the Department of Revenue, the Comptroller |
| 23 | | shall order transferred and
the Treasurer shall transfer from |
| 24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 25 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 26 | | for the second preceding month.
Beginning April 1, 2000, this |
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| 1 | | transfer is no longer required
and shall not be made. |
| 2 | | Net revenue realized for a month shall be the revenue |
| 3 | | collected
by the State pursuant to this Act, less the amount |
| 4 | | paid out during that
month as refunds to taxpayers for |
| 5 | | overpayment of liability. |
| 6 | | For greater simplicity of administration, manufacturers, |
| 7 | | importers
and wholesalers whose products are sold at retail in |
| 8 | | Illinois by
numerous retailers, and who wish to do so, may |
| 9 | | assume the responsibility
for accounting and paying to the |
| 10 | | Department all tax accruing under this
Act with respect to such |
| 11 | | sales, if the retailers who are affected do not
make written |
| 12 | | objection to the Department to this arrangement. |
| 13 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 14 | | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. |
| 15 | | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
|
| 16 | | Section 25-110. The Service Use Tax Act is amended by |
| 17 | | changing Section 9 as follows:
|
| 18 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
|
| 19 | | Sec. 9. Each serviceman required or authorized to collect |
| 20 | | the tax
herein imposed shall pay to the Department the amount |
| 21 | | of such tax
(except as otherwise provided) at the time when he |
| 22 | | is required to file
his return for the period during which such |
| 23 | | tax was collected, less a
discount of 2.1% prior to January 1, |
| 24 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
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| 1 | | year, whichever is greater, which is allowed to
reimburse the |
| 2 | | serviceman for expenses incurred in collecting the tax,
keeping |
| 3 | | records, preparing and filing returns, remitting the tax and
|
| 4 | | supplying data to the Department on request. The discount |
| 5 | | allowed under this Section is allowed only for returns that are |
| 6 | | filed in the manner required by this Act. The Department may |
| 7 | | disallow the discount for servicemen whose certificate of |
| 8 | | registration is revoked at the time the return is filed, but |
| 9 | | only if the Department's decision to revoke the certificate of |
| 10 | | registration has become final. A serviceman need not remit
that |
| 11 | | part of any tax collected by him to the extent that he is |
| 12 | | required to
pay and does pay the tax imposed by the Service |
| 13 | | Occupation Tax Act with
respect to his sale of service |
| 14 | | involving the incidental transfer by him of
the same property. |
| 15 | | Except as provided hereinafter in this Section, on or |
| 16 | | before the twentieth
day of each calendar month, such |
| 17 | | serviceman shall file a return for the
preceding calendar month |
| 18 | | in accordance with reasonable Rules and
Regulations to be |
| 19 | | promulgated by the Department. Such return shall be
filed on a |
| 20 | | form prescribed by the Department and shall contain such
|
| 21 | | information as the Department may reasonably require. On and |
| 22 | | after January 1, 2018, with respect to servicemen whose annual |
| 23 | | gross receipts average $20,000 or more, all returns required to |
| 24 | | be filed pursuant to this Act shall be filed electronically. |
| 25 | | Servicemen who demonstrate that they do not have access to the |
| 26 | | Internet or demonstrate hardship in filing electronically may |
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| 1 | | petition the Department to waive the electronic filing |
| 2 | | requirement. |
| 3 | | The Department may require returns to be filed on a |
| 4 | | quarterly basis.
If so required, a return for each calendar |
| 5 | | quarter shall be filed on or
before the twentieth day of the |
| 6 | | calendar month following the end of such
calendar quarter. The |
| 7 | | taxpayer shall also file a return with the
Department for each |
| 8 | | of the first two months of each calendar quarter, on or
before |
| 9 | | the twentieth day of the following calendar month, stating: |
| 10 | | 1. The name of the seller; |
| 11 | | 2. The address of the principal place of business from |
| 12 | | which he engages
in business as a serviceman in this State; |
| 13 | | 3. The total amount of taxable receipts received by him |
| 14 | | during the
preceding calendar month, including receipts |
| 15 | | from charge and time sales,
but less all deductions allowed |
| 16 | | by law; |
| 17 | | 4. The amount of credit provided in Section 2d of this |
| 18 | | Act; |
| 19 | | 5. The amount of tax due; |
| 20 | | 5-5. The signature of the taxpayer; and |
| 21 | | 6. Such other reasonable information as the Department |
| 22 | | may
require. |
| 23 | | If a taxpayer fails to sign a return within 30 days after |
| 24 | | the proper notice
and demand for signature by the Department, |
| 25 | | the return shall be considered
valid and any amount shown to be |
| 26 | | due on the return shall be deemed assessed. |
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| 1 | | Beginning October 1, 1993, a taxpayer who has an average |
| 2 | | monthly tax
liability of $150,000 or more shall make all |
| 3 | | payments required by rules of
the Department by electronic |
| 4 | | funds transfer. Beginning October 1, 1994, a
taxpayer who has |
| 5 | | an average monthly tax liability of $100,000 or more shall
make |
| 6 | | all payments required by rules of the Department by electronic |
| 7 | | funds
transfer. Beginning October 1, 1995, a taxpayer who has |
| 8 | | an average monthly
tax liability of $50,000 or more shall make |
| 9 | | all payments required by rules
of the Department by electronic |
| 10 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
| 11 | | an annual tax liability of
$200,000 or more shall make all |
| 12 | | payments required by rules of the Department by
electronic |
| 13 | | funds transfer. The term "annual tax liability" shall be the |
| 14 | | sum of
the taxpayer's liabilities under this Act, and under all |
| 15 | | other State and local
occupation and use tax laws administered |
| 16 | | by the Department, for the immediately
preceding calendar year.
|
| 17 | | The term "average monthly tax
liability" means the sum of the |
| 18 | | taxpayer's liabilities under this Act, and
under all other |
| 19 | | State and local occupation and use tax laws administered by the
|
| 20 | | Department, for the immediately preceding calendar year |
| 21 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 22 | | a tax liability in the
amount set forth in subsection (b) of |
| 23 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 24 | | all payments required by rules of the Department by
electronic |
| 25 | | funds transfer. |
| 26 | | Before August 1 of each year beginning in 1993, the |
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| 1 | | Department shall
notify all taxpayers required to make payments |
| 2 | | by electronic funds transfer.
All taxpayers required to make |
| 3 | | payments by electronic funds transfer shall
make those payments |
| 4 | | for a minimum of one year beginning on October 1. |
| 5 | | Any taxpayer not required to make payments by electronic |
| 6 | | funds transfer
may make payments by electronic funds transfer |
| 7 | | with the permission of the
Department. |
| 8 | | All taxpayers required to make payment by electronic funds |
| 9 | | transfer and
any taxpayers authorized to voluntarily make |
| 10 | | payments by electronic funds
transfer shall make those payments |
| 11 | | in the manner authorized by the Department. |
| 12 | | The Department shall adopt such rules as are necessary to |
| 13 | | effectuate a
program of electronic funds transfer and the |
| 14 | | requirements of this Section. |
| 15 | | If the serviceman is otherwise required to file a monthly |
| 16 | | return and
if the serviceman's average monthly tax liability to |
| 17 | | the Department
does not exceed $200, the Department may |
| 18 | | authorize his returns to be
filed on a quarter annual basis, |
| 19 | | with the return for January, February
and March of a given year |
| 20 | | being due by April 20 of such year; with the
return for April, |
| 21 | | May and June of a given year being due by July 20 of
such year; |
| 22 | | with the return for July, August and September of a given
year |
| 23 | | being due by October 20 of such year, and with the return for
|
| 24 | | October, November and December of a given year being due by |
| 25 | | January 20
of the following year. |
| 26 | | If the serviceman is otherwise required to file a monthly |
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| 1 | | or quarterly
return and if the serviceman's average monthly tax |
| 2 | | liability to the Department
does not exceed $50, the Department |
| 3 | | may authorize his returns to be
filed on an annual basis, with |
| 4 | | the return for a given year being due by
January 20 of the |
| 5 | | following year. |
| 6 | | Such quarter annual and annual returns, as to form and |
| 7 | | substance,
shall be subject to the same requirements as monthly |
| 8 | | returns. |
| 9 | | Notwithstanding any other provision in this Act concerning |
| 10 | | the time
within which a serviceman may file his return, in the |
| 11 | | case of any
serviceman who ceases to engage in a kind of |
| 12 | | business which makes him
responsible for filing returns under |
| 13 | | this Act, such serviceman shall
file a final return under this |
| 14 | | Act with the Department not more than 1
month after |
| 15 | | discontinuing such business. |
| 16 | | Where a serviceman collects the tax with respect to the |
| 17 | | selling price of
property which he sells and the purchaser |
| 18 | | thereafter returns such
property and the serviceman refunds the |
| 19 | | selling price thereof to the
purchaser, such serviceman shall |
| 20 | | also refund, to the purchaser, the tax
so collected from the |
| 21 | | purchaser. When filing his return for the period
in which he |
| 22 | | refunds such tax to the purchaser, the serviceman may deduct
|
| 23 | | the amount of the tax so refunded by him to the purchaser from |
| 24 | | any other
Service Use Tax, Service Occupation Tax, retailers' |
| 25 | | occupation tax or
use tax which such serviceman may be required |
| 26 | | to pay or remit to the
Department, as shown by such return, |
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| 1 | | provided that the amount of the tax
to be deducted shall |
| 2 | | previously have been remitted to the Department by
such |
| 3 | | serviceman. If the serviceman shall not previously have |
| 4 | | remitted
the amount of such tax to the Department, he shall be |
| 5 | | entitled to no
deduction hereunder upon refunding such tax to |
| 6 | | the purchaser. |
| 7 | | Any serviceman filing a return hereunder shall also include |
| 8 | | the total
tax upon the selling price of tangible personal |
| 9 | | property purchased for use
by him as an incident to a sale of |
| 10 | | service, and such serviceman shall remit
the amount of such tax |
| 11 | | to the Department when filing such return. |
| 12 | | If experience indicates such action to be practicable, the |
| 13 | | Department
may prescribe and furnish a combination or joint |
| 14 | | return which will
enable servicemen, who are required to file |
| 15 | | returns hereunder and also
under the Service Occupation Tax |
| 16 | | Act, to furnish all the return
information required by both |
| 17 | | Acts on the one form. |
| 18 | | Where the serviceman has more than one business registered |
| 19 | | with the
Department under separate registration hereunder, |
| 20 | | such serviceman shall
not file each return that is due as a |
| 21 | | single return covering all such
registered businesses, but |
| 22 | | shall file separate returns for each such
registered business. |
| 23 | | Beginning January 1, 1990, each month the Department shall |
| 24 | | pay into
the State and Local Tax Reform Fund, a special fund in |
| 25 | | the State Treasury,
the net revenue realized for the preceding |
| 26 | | month from the 1% tax imposed under this Act. |
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| 1 | | Beginning January 1, 1990, each month the Department shall |
| 2 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
| 3 | | net revenue realized
for the preceding month from the 6.25% |
| 4 | | general rate on transfers of
tangible personal property, other |
| 5 | | than tangible personal property which is
purchased outside |
| 6 | | Illinois at retail from a retailer and which is titled or
|
| 7 | | registered by an agency of this State's government. |
| 8 | | Beginning August 1, 2000, each
month the Department shall |
| 9 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
| 10 | | net revenue realized for the
preceding
month from the 1.25% |
| 11 | | rate on the selling price of motor fuel and gasohol. |
| 12 | | Beginning October 1, 2009, each month the Department shall |
| 13 | | pay into the Capital Projects Fund an amount that is equal to |
| 14 | | an amount estimated by the Department to represent 80% of the |
| 15 | | net revenue realized for the preceding month from the sale of |
| 16 | | candy, grooming and hygiene products, and soft drinks that had |
| 17 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 18 | | are now taxed at 6.25%. |
| 19 | | Beginning July 1, 2013, each month the Department shall pay |
| 20 | | into the Underground Storage Tank Fund from the proceeds |
| 21 | | collected under this Act, the Use Tax Act, the Service |
| 22 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
| 23 | | amount equal to the average monthly deficit in the Underground |
| 24 | | Storage Tank Fund during the prior year, as certified annually |
| 25 | | by the Illinois Environmental Protection Agency, but the total |
| 26 | | payment into the Underground Storage Tank Fund under this Act, |
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| 1 | | the Use Tax Act, the Service Occupation Tax Act, and the |
| 2 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
| 3 | | any State fiscal year. As used in this paragraph, the "average |
| 4 | | monthly deficit" shall be equal to the difference between the |
| 5 | | average monthly claims for payment by the fund and the average |
| 6 | | monthly revenues deposited into the fund, excluding payments |
| 7 | | made pursuant to this paragraph. |
| 8 | | Beginning July 1, 2015, of the remainder of the moneys |
| 9 | | received by the Department under the Use Tax Act, this Act, the |
| 10 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 11 | | Act, each month the Department shall deposit $500,000 into the |
| 12 | | State Crime Laboratory Fund. |
| 13 | | Of the remainder of the moneys received by the Department |
| 14 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 15 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
| 16 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
| 17 | | Build Illinois Fund; provided,
however, that if in any fiscal |
| 18 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
| 19 | | may be, of the moneys received by the Department and
required |
| 20 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
| 21 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
| 22 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
| 23 | | Service Occupation Tax
Act, such Acts being hereinafter called |
| 24 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
| 25 | | may be, of moneys being hereinafter called the
"Tax Act |
| 26 | | Amount", and (2) the amount transferred to the Build Illinois |
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| 1 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
| 2 | | less than the
Annual Specified Amount (as defined in Section 3 |
| 3 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
| 4 | | difference shall be immediately
paid into the Build Illinois |
| 5 | | Fund from other moneys received by the
Department pursuant to |
| 6 | | the Tax Acts; and further provided, that if on the
last |
| 7 | | business day of any month the sum of (1) the Tax Act Amount |
| 8 | | required
to be deposited into the Build Illinois Bond Account |
| 9 | | in the Build Illinois
Fund during such month and (2) the amount |
| 10 | | transferred during such month to
the Build Illinois Fund from |
| 11 | | the State and Local Sales Tax Reform Fund
shall have been less |
| 12 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
| 13 | | the difference shall be immediately paid into the Build |
| 14 | | Illinois
Fund from other moneys received by the Department |
| 15 | | pursuant to the Tax Acts;
and, further provided, that in no |
| 16 | | event shall the payments required under
the preceding proviso |
| 17 | | result in aggregate payments into the Build Illinois
Fund |
| 18 | | pursuant to this clause (b) for any fiscal year in excess of |
| 19 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
| 20 | | Specified Amount for
such fiscal year; and, further provided, |
| 21 | | that the amounts payable into the
Build Illinois Fund under |
| 22 | | this clause (b) shall be payable only until such
time as the |
| 23 | | aggregate amount on deposit under each trust indenture securing
|
| 24 | | Bonds issued and outstanding pursuant to the Build Illinois |
| 25 | | Bond Act is
sufficient, taking into account any future |
| 26 | | investment income, to fully
provide, in accordance with such |
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| 1 | | indenture, for the defeasance of or the
payment of the |
| 2 | | principal of, premium, if any, and interest on the Bonds
|
| 3 | | secured by such indenture and on any Bonds expected to be |
| 4 | | issued thereafter
and all fees and costs payable with respect |
| 5 | | thereto, all as certified by
the Director of the
Bureau of the |
| 6 | | Budget (now Governor's Office of Management and Budget). If
on |
| 7 | | the last business day of
any month in which Bonds are |
| 8 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 9 | | aggregate of the moneys deposited in the Build Illinois Bond
|
| 10 | | Account in the Build Illinois Fund in such month shall be less |
| 11 | | than the
amount required to be transferred in such month from |
| 12 | | the Build Illinois
Bond Account to the Build Illinois Bond |
| 13 | | Retirement and Interest Fund
pursuant to Section 13 of the |
| 14 | | Build Illinois Bond Act, an amount equal to
such deficiency |
| 15 | | shall be immediately paid from other moneys received by the
|
| 16 | | Department pursuant to the Tax Acts to the Build Illinois Fund; |
| 17 | | provided,
however, that any amounts paid to the Build Illinois |
| 18 | | Fund in any fiscal
year pursuant to this sentence shall be |
| 19 | | deemed to constitute payments
pursuant to clause (b) of the |
| 20 | | preceding sentence and shall reduce the
amount otherwise |
| 21 | | payable for such fiscal year pursuant to clause (b) of the
|
| 22 | | preceding sentence. The moneys received by the Department |
| 23 | | pursuant to this
Act and required to be deposited into the |
| 24 | | Build Illinois Fund are subject
to the pledge, claim and charge |
| 25 | | set forth in Section 12 of the Build Illinois
Bond Act. |
| 26 | | Subject to payment of amounts into the Build Illinois Fund |
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| 1 | | as provided in
the preceding paragraph or in any amendment |
| 2 | | thereto hereafter enacted, the
following specified monthly |
| 3 | | installment of the amount requested in the
certificate of the |
| 4 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 5 | | provided under Section 8.25f of the State Finance Act, but not |
| 6 | | in
excess of the sums designated as "Total Deposit", shall be |
| 7 | | deposited in the
aggregate from collections under Section 9 of |
| 8 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 9 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 10 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 11 | | Expansion Project Fund in the specified fiscal years. |
|
| 12 | | Fiscal Year | | Total Deposit | |
| 13 | | 1993 | | $0 | |
| 14 | | 1994 | | 53,000,000 | |
| 15 | | 1995 | | 58,000,000 | |
| 16 | | 1996 | | 61,000,000 | |
| 17 | | 1997 | | 64,000,000 | |
| 18 | | 1998 | | 68,000,000 | |
| 19 | | 1999 | | 71,000,000 | |
| 20 | | 2000 | | 75,000,000 | |
| 21 | | 2001 | | 80,000,000 | |
| 22 | | 2002 | | 93,000,000 | |
| 23 | | 2003 | | 99,000,000 | |
| 24 | | 2004 | | 103,000,000 | |
| 25 | | 2005 | | 108,000,000 | |
|
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| 1 | | 2006 | | 113,000,000 | |
| 2 | | 2007 | | 119,000,000 | |
| 3 | | 2008 | | 126,000,000 | |
| 4 | | 2009 | | 132,000,000 | |
| 5 | | 2010 | | 139,000,000 | |
| 6 | | 2011 | | 146,000,000 | |
| 7 | | 2012 | | 153,000,000 | |
| 8 | | 2013 | | 161,000,000 | |
| 9 | | 2014 | | 170,000,000 | |
| 10 | | 2015 | | 179,000,000 | |
| 11 | | 2016 | | 189,000,000 | |
| 12 | | 2017 | | 199,000,000 | |
| 13 | | 2018 | | 210,000,000 | |
| 14 | | 2019 | | 221,000,000 | |
| 15 | | 2020 | | 233,000,000 | |
| 16 | | 2021 | | 246,000,000 | |
| 17 | | 2022 | | 260,000,000 | |
| 18 | | 2023 | | 275,000,000 | |
| 19 | | 2024 | | 275,000,000 | |
| 20 | | 2025 | | 275,000,000 | |
| 21 | | 2026 | | 279,000,000 | |
| 22 | | 2027 | | 292,000,000 | |
| 23 | | 2028 | | 307,000,000 | |
| 24 | | 2029 | | 322,000,000 | |
| 25 | | 2030 | | 338,000,000 | |
| 26 | | 2031 | | 350,000,000 | |
|
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|
| 1 | | 2032 | | 350,000,000 | |
| 2 | | and | | |
|
| 3 | | each fiscal year | | |
|
| 4 | | thereafter that bonds | | |
|
| 5 | | are outstanding under | | |
|
| 6 | | Section 13.2 of the | | |
|
| 7 | | Metropolitan Pier and | | |
|
| 8 | | Exposition Authority Act, | | |
|
| 9 | | but not after fiscal year 2060. | | |
|
| 10 | | Beginning July 20, 1993 and in each month of each fiscal |
| 11 | | year thereafter,
one-eighth of the amount requested in the |
| 12 | | certificate of the Chairman of
the Metropolitan Pier and |
| 13 | | Exposition Authority for that fiscal year, less
the amount |
| 14 | | deposited into the McCormick Place Expansion Project Fund by |
| 15 | | the
State Treasurer in the respective month under subsection |
| 16 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 17 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 18 | | required under this Section for previous
months and years, |
| 19 | | shall be deposited into the McCormick Place Expansion
Project |
| 20 | | Fund, until the full amount requested for the fiscal year, but |
| 21 | | not
in excess of the amount specified above as "Total Deposit", |
| 22 | | has been deposited. |
| 23 | | Subject to payment of amounts into the Build Illinois Fund |
| 24 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
| 25 | | preceding paragraphs or in any amendments thereto hereafter
|
| 26 | | enacted, beginning July 1, 1993 and ending on September 30, |
|
| | 10100SB1814ham001 | - 921 - | LRB101 09785 JWD 61498 a |
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|
|
| 1 | | 2013, the Department shall each month pay into the
Illinois Tax |
| 2 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
| 3 | | preceding month from the 6.25% general rate on the selling |
| 4 | | price of tangible
personal property. |
| 5 | | Subject to payment of amounts into the Build Illinois Fund |
| 6 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 7 | | preceding paragraphs or
in any
amendments thereto hereafter |
| 8 | | enacted, beginning with the receipt of the first
report of |
| 9 | | taxes paid by an eligible business and continuing for a 25-year
|
| 10 | | period, the Department shall each month pay into the Energy |
| 11 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 12 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 13 | | that was sold to an eligible business.
For purposes of this |
| 14 | | paragraph, the term "eligible business" means a new
electric |
| 15 | | generating facility certified pursuant to Section 605-332 of |
| 16 | | the
Department of Commerce and
Economic Opportunity Law of the |
| 17 | | Civil Administrative
Code of Illinois. |
| 18 | | Subject to payment of amounts into the Build Illinois Fund, |
| 19 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 20 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 21 | | the preceding paragraphs or in any amendments to this Section |
| 22 | | hereafter enacted, beginning on the first day of the first |
| 23 | | calendar month to occur on or after August 26, 2014 (the |
| 24 | | effective date of Public Act 98-1098), each month, from the |
| 25 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 26 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
|
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|
| 1 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 2 | | the Department shall pay into the Tax Compliance and |
| 3 | | Administration Fund, to be used, subject to appropriation, to |
| 4 | | fund additional auditors and compliance personnel at the |
| 5 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 6 | | the cash receipts collected during the preceding fiscal year by |
| 7 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 8 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 9 | | Retailers' Occupation Tax Act, and associated local occupation |
| 10 | | and use taxes administered by the Department. |
| 11 | | Subject to payments of amounts into the Build Illinois |
| 12 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 13 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 14 | | Compliance and Administration Fund as provided in this Section, |
| 15 | | beginning on July 1, 2018 the Department shall pay each month |
| 16 | | into the Downstate Public Transportation Fund the moneys |
| 17 | | required to be so paid under Section 2-3 of the Downstate |
| 18 | | Public Transportation Act. |
| 19 | | Subject to successful execution and delivery of a public |
| 20 | | private agreement between the public agency and private entity |
| 21 | | and completion of the civic build, beginning on July 1, 2023, |
| 22 | | of the remainder of the moneys received by the Department under |
| 23 | | the Use Tax Act, the Service Use Tax Act, the Service |
| 24 | | Occupation Tax Act, and this Act, the Department shall deposit |
| 25 | | the following specified deposits in the aggregate from |
| 26 | | collections under the Use Tax Act, the Service Use Tax Act, the |
|
| | 10100SB1814ham001 | - 923 - | LRB101 09785 JWD 61498 a |
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| 1 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 2 | | Act, as required under Section 8.25g of the State Finance Act |
| 3 | | for distribution consistent with the Public-Private |
| 4 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 5 | | The moneys received by the Department pursuant to this Act and |
| 6 | | required to be deposited into the Civic and Transit |
| 7 | | Infrastructure Fund are subject to the pledge, claim and charge |
| 8 | | set forth in Section 55 of the Public-Private Partnership for |
| 9 | | Civic and Transit Infrastructure Project Act. As used in this |
| 10 | | paragraph, "civic build", "private entity", "private public |
| 11 | | agreement", and "public agency" have meanings provided in |
| 12 | | Section 25-10 of the Public-Private Partnership for Civic and |
| 13 | | Transit Infrastructure Project Act. |
| 14 | | Fiscal Year.............................Total Deposit |
| 15 | | 2024.....................................$200,000,000 |
| 16 | | 2025.....................................$206,000,000 |
| 17 | | 2026.....................................$212,200,000 |
| 18 | | 2027.....................................$218,500,000 |
| 19 | | 2028.....................................$225,100,000 |
| 20 | | 2029.....................................$288,700,000 |
| 21 | | 2030.....................................$298,900,000 |
| 22 | | 2031.....................................$309,300,000 |
| 23 | | 2032.....................................$320,100,000 |
| 24 | | 2033.....................................$331,200,000 |
| 25 | | 2034.....................................$341,200,000 |
| 26 | | 2035.....................................$351,400,000 |
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|
| 1 | | 2036.....................................$361,900,000 |
| 2 | | 2037.....................................$372,800,000 |
| 3 | | 2038.....................................$384,000,000 |
| 4 | | 2039.....................................$395,500,000 |
| 5 | | 2040.....................................$407,400,000 |
| 6 | | 2041.....................................$419,600,000 |
| 7 | | 2042.....................................$432,200,000 |
| 8 | | 2043.....................................$445,100,000 |
| 9 | | Of the remainder of the moneys received by the Department |
| 10 | | pursuant to this
Act, 75% thereof shall be paid into the |
| 11 | | General Revenue Fund of the State Treasury and 25% shall be |
| 12 | | reserved in a special account and used only for the transfer to |
| 13 | | the Common School Fund as part of the monthly transfer from the |
| 14 | | General Revenue Fund in accordance with Section 8a of the State |
| 15 | | Finance Act. |
| 16 | | As soon as possible after the first day of each month, upon |
| 17 | | certification
of the Department of Revenue, the Comptroller |
| 18 | | shall order transferred and
the Treasurer shall transfer from |
| 19 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 20 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 21 | | for the second preceding month.
Beginning April 1, 2000, this |
| 22 | | transfer is no longer required
and shall not be made. |
| 23 | | Net revenue realized for a month shall be the revenue |
| 24 | | collected by the State
pursuant to this Act, less the amount |
| 25 | | paid out during that month as refunds
to taxpayers for |
| 26 | | overpayment of liability. |
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| | 10100SB1814ham001 | - 925 - | LRB101 09785 JWD 61498 a |
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|
|
| 1 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 2 | | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. |
| 3 | | 8-14-18; 100-1171, eff. 1-4-19.)
|
| 4 | | Section 25-115. The Service Occupation Tax Act is amended |
| 5 | | by changing Section 9 as follows:
|
| 6 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
|
| 7 | | Sec. 9. Each serviceman required or authorized to collect |
| 8 | | the tax
herein imposed shall pay to the Department the amount |
| 9 | | of such tax at the
time when he is required to file his return |
| 10 | | for the period during which
such tax was collectible, less a |
| 11 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
| 12 | | after January 1, 1990, or
$5 per calendar year, whichever is |
| 13 | | greater, which is allowed to reimburse
the serviceman for |
| 14 | | expenses incurred in collecting the tax, keeping
records, |
| 15 | | preparing and filing returns, remitting the tax and supplying |
| 16 | | data
to the Department on request. The discount allowed under |
| 17 | | this Section is allowed only for returns that are filed in the |
| 18 | | manner required by this Act. The Department may disallow the |
| 19 | | discount for servicemen whose certificate of registration is |
| 20 | | revoked at the time the return is filed, but only if the |
| 21 | | Department's decision to revoke the certificate of |
| 22 | | registration has become final. |
| 23 | | Where such tangible personal property is sold under a |
| 24 | | conditional
sales contract, or under any other form of sale |
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|
| 1 | | wherein the payment of
the principal sum, or a part thereof, is |
| 2 | | extended beyond the close of
the period for which the return is |
| 3 | | filed, the serviceman, in collecting
the tax may collect, for |
| 4 | | each tax return period, only the tax applicable
to the part of |
| 5 | | the selling price actually received during such tax return
|
| 6 | | period. |
| 7 | | Except as provided hereinafter in this Section, on or |
| 8 | | before the twentieth
day of each calendar month, such |
| 9 | | serviceman shall file a
return for the preceding calendar month |
| 10 | | in accordance with reasonable
rules and regulations to be |
| 11 | | promulgated by the Department of Revenue.
Such return shall be |
| 12 | | filed on a form prescribed by the Department and
shall contain |
| 13 | | such information as the Department may reasonably require. On |
| 14 | | and after January 1, 2018, with respect to servicemen whose |
| 15 | | annual gross receipts average $20,000 or more, all returns |
| 16 | | required to be filed pursuant to this Act shall be filed |
| 17 | | electronically. Servicemen who demonstrate that they do not |
| 18 | | have access to the Internet or demonstrate hardship in filing |
| 19 | | electronically may petition the Department to waive the |
| 20 | | electronic filing requirement. |
| 21 | | The Department may require returns to be filed on a |
| 22 | | quarterly basis.
If so required, a return for each calendar |
| 23 | | quarter shall be filed on or
before the twentieth day of the |
| 24 | | calendar month following the end of such
calendar quarter. The |
| 25 | | taxpayer shall also file a return with the
Department for each |
| 26 | | of the first two months of each calendar quarter, on or
before |
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| | 10100SB1814ham001 | - 927 - | LRB101 09785 JWD 61498 a |
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|
| 1 | | the twentieth day of the following calendar month, stating: |
| 2 | | 1. The name of the seller; |
| 3 | | 2. The address of the principal place of business from |
| 4 | | which he engages
in business as a serviceman in this State; |
| 5 | | 3. The total amount of taxable receipts received by him |
| 6 | | during the
preceding calendar month, including receipts |
| 7 | | from charge and time sales,
but less all deductions allowed |
| 8 | | by law; |
| 9 | | 4. The amount of credit provided in Section 2d of this |
| 10 | | Act; |
| 11 | | 5. The amount of tax due; |
| 12 | | 5-5. The signature of the taxpayer; and |
| 13 | | 6. Such other reasonable information as the Department |
| 14 | | may
require. |
| 15 | | If a taxpayer fails to sign a return within 30 days after |
| 16 | | the proper notice
and demand for signature by the Department, |
| 17 | | the return shall be considered
valid and any amount shown to be |
| 18 | | due on the return shall be deemed assessed. |
| 19 | | Prior to October 1, 2003, and on and after September 1, |
| 20 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
| 21 | | certification
from a purchaser in satisfaction
of Service Use |
| 22 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
| 23 | | the purchaser provides
the
appropriate
documentation as |
| 24 | | required by Section 3-70 of the Service Use Tax Act.
A |
| 25 | | Manufacturer's Purchase Credit certification, accepted prior |
| 26 | | to October 1,
2003 or on or after September 1, 2004 by a |
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| 1 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
| 2 | | Act, may be used by that
serviceman to satisfy Service |
| 3 | | Occupation Tax liability in the amount claimed in
the |
| 4 | | certification, not to exceed 6.25% of the receipts subject to |
| 5 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
| 6 | | Credit reported on any
original or amended return
filed under
|
| 7 | | this Act after October 20, 2003 for reporting periods prior to |
| 8 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
| 9 | | Credit reported on annual returns due on or after January 1, |
| 10 | | 2005 will be disallowed for periods prior to September 1, 2004.
|
| 11 | | No Manufacturer's
Purchase Credit may be used after September |
| 12 | | 30, 2003 through August 31, 2004 to
satisfy any
tax liability |
| 13 | | imposed under this Act, including any audit liability. |
| 14 | | If the serviceman's average monthly tax liability to
the |
| 15 | | Department does not exceed $200, the Department may authorize |
| 16 | | his
returns to be filed on a quarter annual basis, with the |
| 17 | | return for
January, February and March of a given year being |
| 18 | | due by April 20 of
such year; with the return for April, May |
| 19 | | and June of a given year being
due by July 20 of such year; with |
| 20 | | the return for July, August and
September of a given year being |
| 21 | | due by October 20 of such year, and with
the return for |
| 22 | | October, November and December of a given year being due
by |
| 23 | | January 20 of the following year. |
| 24 | | If the serviceman's average monthly tax liability to
the |
| 25 | | Department does not exceed $50, the Department may authorize |
| 26 | | his
returns to be filed on an annual basis, with the return for |
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| 1 | | a given year
being due by January 20 of the following year. |
| 2 | | Such quarter annual and annual returns, as to form and |
| 3 | | substance,
shall be subject to the same requirements as monthly |
| 4 | | returns. |
| 5 | | Notwithstanding any other provision in this Act concerning |
| 6 | | the time within
which a serviceman may file his return, in the |
| 7 | | case of any serviceman who
ceases to engage in a kind of |
| 8 | | business which makes him responsible for filing
returns under |
| 9 | | this Act, such serviceman shall file a final return under this
|
| 10 | | Act with the Department not more than 1 month after |
| 11 | | discontinuing such
business. |
| 12 | | Beginning October 1, 1993, a taxpayer who has an average |
| 13 | | monthly tax
liability of $150,000 or more shall make all |
| 14 | | payments required by rules of the
Department by electronic |
| 15 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 16 | | an average monthly tax liability of $100,000 or more shall make |
| 17 | | all
payments required by rules of the Department by electronic |
| 18 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| 19 | | an average monthly tax liability
of $50,000 or more shall make |
| 20 | | all payments required by rules of the Department
by electronic |
| 21 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
| 22 | | an annual tax liability of $200,000 or more shall make all |
| 23 | | payments required by
rules of the Department by electronic |
| 24 | | funds transfer. The term "annual tax
liability" shall be the |
| 25 | | sum of the taxpayer's liabilities under this Act, and
under all |
| 26 | | other State and local occupation and use tax laws administered |
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| | 10100SB1814ham001 | - 930 - | LRB101 09785 JWD 61498 a |
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| 1 | | by the
Department, for the immediately preceding calendar year. |
| 2 | | The term "average
monthly tax liability" means
the sum of the |
| 3 | | taxpayer's liabilities under this Act, and under all other |
| 4 | | State
and local occupation and use tax laws administered by the |
| 5 | | Department, for the
immediately preceding calendar year |
| 6 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 7 | | a tax liability in the
amount set forth in subsection (b) of |
| 8 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 9 | | all payments required by rules of the Department by
electronic |
| 10 | | funds transfer. |
| 11 | | Before August 1 of each year beginning in 1993, the |
| 12 | | Department shall
notify all taxpayers required to make payments |
| 13 | | by electronic funds transfer.
All taxpayers required to make |
| 14 | | payments by electronic funds transfer shall make
those payments |
| 15 | | for a minimum of one year beginning on October 1. |
| 16 | | Any taxpayer not required to make payments by electronic |
| 17 | | funds transfer may
make payments by electronic funds transfer |
| 18 | | with the
permission of the Department. |
| 19 | | All taxpayers required to make payment by electronic funds |
| 20 | | transfer and
any taxpayers authorized to voluntarily make |
| 21 | | payments by electronic funds
transfer shall make those payments |
| 22 | | in the manner authorized by the Department. |
| 23 | | The Department shall adopt such rules as are necessary to |
| 24 | | effectuate a
program of electronic funds transfer and the |
| 25 | | requirements of this Section. |
| 26 | | Where a serviceman collects the tax with respect to the |
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| | 10100SB1814ham001 | - 931 - | LRB101 09785 JWD 61498 a |
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| 1 | | selling price of
tangible personal property which he sells and |
| 2 | | the purchaser thereafter returns
such tangible personal |
| 3 | | property and the serviceman refunds the
selling price thereof |
| 4 | | to the purchaser, such serviceman shall also refund,
to the |
| 5 | | purchaser, the tax so collected from the purchaser. When
filing |
| 6 | | his return for the period in which he refunds such tax to the
|
| 7 | | purchaser, the serviceman may deduct the amount of the tax so |
| 8 | | refunded by
him to the purchaser from any other Service |
| 9 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
| 10 | | Use Tax which such serviceman may be
required to pay or remit |
| 11 | | to the Department, as shown by such return,
provided that the |
| 12 | | amount of the tax to be deducted shall previously have
been |
| 13 | | remitted to the Department by such serviceman. If the |
| 14 | | serviceman shall
not previously have remitted the amount of |
| 15 | | such tax to the Department,
he shall be entitled to no |
| 16 | | deduction hereunder upon refunding such tax
to the purchaser. |
| 17 | | If experience indicates such action to be practicable, the |
| 18 | | Department
may prescribe and furnish a combination or joint |
| 19 | | return which will
enable servicemen, who are required to file |
| 20 | | returns
hereunder and also under the Retailers' Occupation Tax |
| 21 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
| 22 | | the return
information required by all said Acts on the one |
| 23 | | form. |
| 24 | | Where the serviceman has more than one business
registered |
| 25 | | with the Department under separate registrations hereunder,
|
| 26 | | such serviceman shall file separate returns for each
registered |
|
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| 1 | | business. |
| 2 | | Beginning January 1, 1990, each month the Department shall |
| 3 | | pay into
the Local Government Tax Fund the revenue realized for |
| 4 | | the
preceding month from the 1% tax imposed under this Act. |
| 5 | | Beginning January 1, 1990, each month the Department shall |
| 6 | | pay into
the County and Mass Transit District Fund 4% of the |
| 7 | | revenue realized
for the preceding month from the 6.25% general |
| 8 | | rate. |
| 9 | | Beginning August 1, 2000, each
month the Department shall |
| 10 | | pay into the
County and Mass Transit District Fund 20% of the |
| 11 | | net revenue realized for the
preceding month from the 1.25% |
| 12 | | rate on the selling price of motor fuel and
gasohol. |
| 13 | | Beginning January 1, 1990, each month the Department shall |
| 14 | | pay into
the Local Government Tax Fund 16% of the revenue |
| 15 | | realized for the
preceding month from the 6.25% general rate on |
| 16 | | transfers of
tangible personal property. |
| 17 | | Beginning August 1, 2000, each
month the Department shall |
| 18 | | pay into the
Local Government Tax Fund 80% of the net revenue |
| 19 | | realized for the preceding
month from the 1.25% rate on the |
| 20 | | selling price of motor fuel and gasohol. |
| 21 | | Beginning October 1, 2009, each month the Department shall |
| 22 | | pay into the Capital Projects Fund an amount that is equal to |
| 23 | | an amount estimated by the Department to represent 80% of the |
| 24 | | net revenue realized for the preceding month from the sale of |
| 25 | | candy, grooming and hygiene products, and soft drinks that had |
| 26 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
|
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|
| 1 | | are now taxed at 6.25%. |
| 2 | | Beginning July 1, 2013, each month the Department shall pay |
| 3 | | into the Underground Storage Tank Fund from the proceeds |
| 4 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 5 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
| 6 | | the average monthly deficit in the Underground Storage Tank |
| 7 | | Fund during the prior year, as certified annually by the |
| 8 | | Illinois Environmental Protection Agency, but the total |
| 9 | | payment into the Underground Storage Tank Fund under this Act, |
| 10 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
| 11 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
| 12 | | fiscal year. As used in this paragraph, the "average monthly |
| 13 | | deficit" shall be equal to the difference between the average |
| 14 | | monthly claims for payment by the fund and the average monthly |
| 15 | | revenues deposited into the fund, excluding payments made |
| 16 | | pursuant to this paragraph. |
| 17 | | Beginning July 1, 2015, of the remainder of the moneys |
| 18 | | received by the Department under the Use Tax Act, the Service |
| 19 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
| 20 | | each month the Department shall deposit $500,000 into the State |
| 21 | | Crime Laboratory Fund. |
| 22 | | Of the remainder of the moneys received by the Department |
| 23 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
| 24 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
| 25 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
| 26 | | Build Illinois Fund; provided, however, that if in
any fiscal |
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| 1 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
| 2 | | may be, of the moneys received by the Department and required |
| 3 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
| 4 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
| 5 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
| 6 | | Service Occupation Tax Act, such Acts
being hereinafter called |
| 7 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
| 8 | | may be, of moneys being hereinafter called the "Tax Act
|
| 9 | | Amount", and (2) the amount transferred to the Build Illinois |
| 10 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
| 11 | | less than the Annual
Specified Amount (as defined in Section 3 |
| 12 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
| 13 | | difference shall be immediately paid into the
Build Illinois |
| 14 | | Fund from other moneys received by the Department pursuant
to |
| 15 | | the Tax Acts; and further provided, that if on the last |
| 16 | | business day of
any month the sum of (1) the Tax Act Amount |
| 17 | | required to be deposited into
the Build Illinois Account in the |
| 18 | | Build Illinois Fund during such month and
(2) the amount |
| 19 | | transferred during such month to the Build Illinois Fund
from |
| 20 | | the State and Local Sales Tax Reform Fund shall have been less |
| 21 | | than
1/12 of the Annual Specified Amount, an amount equal to |
| 22 | | the difference
shall be immediately paid into the Build |
| 23 | | Illinois Fund from other moneys
received by the Department |
| 24 | | pursuant to the Tax Acts; and, further provided,
that in no |
| 25 | | event shall the payments required under the preceding proviso
|
| 26 | | result in aggregate payments into the Build Illinois Fund |
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| 1 | | pursuant to this
clause (b) for any fiscal year in excess of |
| 2 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
| 3 | | Specified Amount for such fiscal year; and,
further provided, |
| 4 | | that the amounts payable into the Build Illinois Fund
under |
| 5 | | this clause (b) shall be payable only until such time as the
|
| 6 | | aggregate amount on deposit under each trust indenture securing |
| 7 | | Bonds
issued and outstanding pursuant to the Build Illinois |
| 8 | | Bond Act is
sufficient, taking into account any future |
| 9 | | investment income, to fully
provide, in accordance with such |
| 10 | | indenture, for the defeasance of or the
payment of the |
| 11 | | principal of, premium, if any, and interest on the Bonds
|
| 12 | | secured by such indenture and on any Bonds expected to be |
| 13 | | issued thereafter
and all fees and costs payable with respect |
| 14 | | thereto, all as certified by
the Director of the
Bureau of the |
| 15 | | Budget (now Governor's Office of Management and Budget). If
on |
| 16 | | the last business day of
any month in which Bonds are |
| 17 | | outstanding pursuant to the Build Illinois
Bond Act, the |
| 18 | | aggregate of the moneys deposited
in the Build Illinois Bond |
| 19 | | Account in the Build Illinois Fund in such month
shall be less |
| 20 | | than the amount required to be transferred in such month from
|
| 21 | | the Build Illinois Bond Account to the Build Illinois Bond |
| 22 | | Retirement and
Interest Fund pursuant to Section 13 of the |
| 23 | | Build Illinois Bond Act, an
amount equal to such deficiency |
| 24 | | shall be immediately paid
from other moneys received by the |
| 25 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
| 26 | | provided, however, that any amounts paid to the
Build Illinois |
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| 1 | | Fund in any fiscal year pursuant to this sentence shall be
|
| 2 | | deemed to constitute payments pursuant to clause (b) of the |
| 3 | | preceding
sentence and shall reduce the amount otherwise |
| 4 | | payable for such fiscal year
pursuant to clause (b) of the |
| 5 | | preceding sentence. The moneys received by
the Department |
| 6 | | pursuant to this Act and required to be deposited into the
|
| 7 | | Build Illinois Fund are subject to the pledge, claim and charge |
| 8 | | set forth
in Section 12 of the Build Illinois Bond Act. |
| 9 | | Subject to payment of amounts into the Build Illinois Fund |
| 10 | | as provided in
the preceding paragraph or in any amendment |
| 11 | | thereto hereafter enacted, the
following specified monthly |
| 12 | | installment of the amount requested in the
certificate of the |
| 13 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 14 | | provided under Section 8.25f of the State Finance Act, but not |
| 15 | | in
excess of the sums designated as "Total Deposit", shall be |
| 16 | | deposited in the
aggregate from collections under Section 9 of |
| 17 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 18 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 19 | | Retailers' Occupation Tax Act into the McCormick Place
|
| 20 | | Expansion Project Fund in the specified fiscal years. |
|
| 21 | | Fiscal Year | | Total Deposit | |
| 22 | | 1993 | | $0 | |
| 23 | | 1994 | | 53,000,000 | |
| 24 | | 1995 | | 58,000,000 | |
| 25 | | 1996 | | 61,000,000 | |
|
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| 1 | | 1997 | | 64,000,000 | |
| 2 | | 1998 | | 68,000,000 | |
| 3 | | 1999 | | 71,000,000 | |
| 4 | | 2000 | | 75,000,000 | |
| 5 | | 2001 | | 80,000,000 | |
| 6 | | 2002 | | 93,000,000 | |
| 7 | | 2003 | | 99,000,000 | |
| 8 | | 2004 | | 103,000,000 | |
| 9 | | 2005 | | 108,000,000 | |
| 10 | | 2006 | | 113,000,000 | |
| 11 | | 2007 | | 119,000,000 | |
| 12 | | 2008 | | 126,000,000 | |
| 13 | | 2009 | | 132,000,000 | |
| 14 | | 2010 | | 139,000,000 | |
| 15 | | 2011 | | 146,000,000 | |
| 16 | | 2012 | | 153,000,000 | |
| 17 | | 2013 | | 161,000,000 | |
| 18 | | 2014 | | 170,000,000 | |
| 19 | | 2015 | | 179,000,000 | |
| 20 | | 2016 | | 189,000,000 | |
| 21 | | 2017 | | 199,000,000 | |
| 22 | | 2018 | | 210,000,000 | |
| 23 | | 2019 | | 221,000,000 | |
| 24 | | 2020 | | 233,000,000 | |
| 25 | | 2021 | | 246,000,000 | |
| 26 | | 2022 | | 260,000,000 | |
|
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| 1 | | 2023 | | 275,000,000 | |
| 2 | | 2024 | | 275,000,000 | |
| 3 | | 2025 | | 275,000,000 | |
| 4 | | 2026 | | 279,000,000 | |
| 5 | | 2027 | | 292,000,000 | |
| 6 | | 2028 | | 307,000,000 | |
| 7 | | 2029 | | 322,000,000 | |
| 8 | | 2030 | | 338,000,000 | |
| 9 | | 2031 | | 350,000,000 | |
| 10 | | 2032 | | 350,000,000 | |
| 11 | | and | | |
|
| 12 | | each fiscal year | | |
|
| 13 | | thereafter that bonds | | |
|
| 14 | | are outstanding under | | |
|
| 15 | | Section 13.2 of the | | |
|
| 16 | | Metropolitan Pier and | | |
|
| 17 | | Exposition Authority Act, | | |
|
| 18 | | but not after fiscal year 2060. | | |
|
| 19 | | Beginning July 20, 1993 and in each month of each fiscal |
| 20 | | year thereafter,
one-eighth of the amount requested in the |
| 21 | | certificate of the Chairman of
the Metropolitan Pier and |
| 22 | | Exposition Authority for that fiscal year, less
the amount |
| 23 | | deposited into the McCormick Place Expansion Project Fund by |
| 24 | | the
State Treasurer in the respective month under subsection |
| 25 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 26 | | Authority Act, plus cumulative
deficiencies in the deposits |
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| 1 | | required under this Section for previous
months and years, |
| 2 | | shall be deposited into the McCormick Place Expansion
Project |
| 3 | | Fund, until the full amount requested for the fiscal year, but |
| 4 | | not
in excess of the amount specified above as "Total Deposit", |
| 5 | | has been deposited. |
| 6 | | Subject to payment of amounts into the Build Illinois Fund |
| 7 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
| 8 | | preceding paragraphs or in any amendments thereto hereafter
|
| 9 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 10 | | 2013, the Department shall each month pay into the
Illinois Tax |
| 11 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
| 12 | | preceding month from the 6.25% general rate on the selling |
| 13 | | price of tangible
personal property. |
| 14 | | Subject to payment of amounts into the Build Illinois Fund |
| 15 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 16 | | preceding paragraphs or in any
amendments thereto hereafter |
| 17 | | enacted, beginning with the receipt of the first
report of |
| 18 | | taxes paid by an eligible business and continuing for a 25-year
|
| 19 | | period, the Department shall each month pay into the Energy |
| 20 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 21 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 22 | | that was sold to an eligible business.
For purposes of this |
| 23 | | paragraph, the term "eligible business" means a new
electric |
| 24 | | generating facility certified pursuant to Section 605-332 of |
| 25 | | the
Department of Commerce and
Economic Opportunity Law of the |
| 26 | | Civil Administrative
Code of Illinois. |
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| 1 | | Subject to payment of amounts into the Build Illinois Fund, |
| 2 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 3 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 4 | | the preceding paragraphs or in any amendments to this Section |
| 5 | | hereafter enacted, beginning on the first day of the first |
| 6 | | calendar month to occur on or after August 26, 2014 (the |
| 7 | | effective date of Public Act 98-1098), each month, from the |
| 8 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 9 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 10 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 11 | | the Department shall pay into the Tax Compliance and |
| 12 | | Administration Fund, to be used, subject to appropriation, to |
| 13 | | fund additional auditors and compliance personnel at the |
| 14 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 15 | | the cash receipts collected during the preceding fiscal year by |
| 16 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 17 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 18 | | Retailers' Occupation Tax Act, and associated local occupation |
| 19 | | and use taxes administered by the Department. |
| 20 | | Subject to payments of amounts into the Build Illinois |
| 21 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 22 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 23 | | Compliance and Administration Fund as provided in this Section, |
| 24 | | beginning on July 1, 2018 the Department shall pay each month |
| 25 | | into the Downstate Public Transportation Fund the moneys |
| 26 | | required to be so paid under Section 2-3 of the Downstate |
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| 1 | | Public Transportation Act. |
| 2 | | Subject to successful execution and delivery of a public |
| 3 | | private agreement between the public agency and private entity |
| 4 | | and completion of the civic build, beginning on July 1, 2023, |
| 5 | | of the remainder of the moneys received by the Department under |
| 6 | | the Use Tax Act, the Service Use Tax Act, the Service |
| 7 | | Occupation Tax Act, and this Act, the Department shall deposit |
| 8 | | the following specified deposits in the aggregate from |
| 9 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 10 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 11 | | Act, as required under Section 8.25g of the State Finance Act |
| 12 | | for distribution consistent with the Public-Private |
| 13 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 14 | | The moneys received by the Department pursuant to this Act and |
| 15 | | required to be deposited into the Civic and Transit |
| 16 | | Infrastructure Fund are subject to the pledge, claim and charge |
| 17 | | set forth in Section 55 of the Public-Private Partnership for |
| 18 | | Civic and Transit Infrastructure Project Act. As used in this |
| 19 | | paragraph, "civic build", "private entity", "private public |
| 20 | | agreement", and "public agency" have meanings provided in |
| 21 | | Section 25-10 of the Public-Private Partnership for Civic and |
| 22 | | Transit Infrastructure Project Act. |
| 23 | | Fiscal Year.............................Total Deposit |
| 24 | | 2024.....................................$200,000,000 |
| 25 | | 2025.....................................$206,000,000 |
| 26 | | 2026.....................................$212,200,000 |
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| 1 | | 2027.....................................$218,500,000 |
| 2 | | 2028.....................................$225,100,000 |
| 3 | | 2029.....................................$288,700,000 |
| 4 | | 2030.....................................$298,900,000 |
| 5 | | 2031.....................................$309,300,000 |
| 6 | | 2032.....................................$320,100,000 |
| 7 | | 2033.....................................$331,200,000 |
| 8 | | 2034.....................................$341,200,000 |
| 9 | | 2035.....................................$351,400,000 |
| 10 | | 2036.....................................$361,900,000 |
| 11 | | 2037.....................................$372,800,000 |
| 12 | | 2038.....................................$384,000,000 |
| 13 | | 2039.....................................$395,500,000 |
| 14 | | 2040.....................................$407,400,000 |
| 15 | | 2041.....................................$419,600,000 |
| 16 | | 2042.....................................$432,200,000 |
| 17 | | 2043.....................................$445,100,000 |
| 18 | | Of the remainder of the moneys received by the Department |
| 19 | | pursuant to this
Act, 75% shall be paid into the General |
| 20 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
| 21 | | a special account and used only for the transfer to the Common |
| 22 | | School Fund as part of the monthly transfer from the General |
| 23 | | Revenue Fund in accordance with Section 8a of the State Finance |
| 24 | | Act. |
| 25 | | The Department may, upon separate written notice to a |
| 26 | | taxpayer,
require the taxpayer to prepare and file with the |
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| 1 | | Department on a form
prescribed by the Department within not |
| 2 | | less than 60 days after receipt
of the notice an annual |
| 3 | | information return for the tax year specified in
the notice. |
| 4 | | Such annual return to the Department shall include a
statement |
| 5 | | of gross receipts as shown by the taxpayer's last Federal |
| 6 | | income
tax return. If the total receipts of the business as |
| 7 | | reported in the
Federal income tax return do not agree with the |
| 8 | | gross receipts reported to
the Department of Revenue for the |
| 9 | | same period, the taxpayer shall attach
to his annual return a |
| 10 | | schedule showing a reconciliation of the 2
amounts and the |
| 11 | | reasons for the difference. The taxpayer's annual
return to the |
| 12 | | Department shall also disclose the cost of goods sold by
the |
| 13 | | taxpayer during the year covered by such return, opening and |
| 14 | | closing
inventories of such goods for such year, cost of goods |
| 15 | | used from stock
or taken from stock and given away by the |
| 16 | | taxpayer during such year, pay
roll information of the |
| 17 | | taxpayer's business during such year and any
additional |
| 18 | | reasonable information which the Department deems would be
|
| 19 | | helpful in determining the accuracy of the monthly, quarterly |
| 20 | | or annual
returns filed by such taxpayer as hereinbefore |
| 21 | | provided for in this
Section. |
| 22 | | If the annual information return required by this Section |
| 23 | | is not
filed when and as required, the taxpayer shall be liable |
| 24 | | as follows: |
| 25 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
| 26 | | for a penalty equal to 1/6 of 1% of the tax due from such |
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| 1 | | taxpayer
under this Act during the period to be covered by |
| 2 | | the annual return
for each month or fraction of a month |
| 3 | | until such return is filed as
required, the penalty to be |
| 4 | | assessed and collected in the same manner
as any other |
| 5 | | penalty provided for in this Act. |
| 6 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 7 | | be liable for a
penalty as described in Section 3-4 of the |
| 8 | | Uniform Penalty and Interest Act. |
| 9 | | The chief executive officer, proprietor, owner or highest |
| 10 | | ranking
manager shall sign the annual return to certify the |
| 11 | | accuracy of the
information contained therein. Any person who |
| 12 | | willfully signs the
annual return containing false or |
| 13 | | inaccurate information shall be guilty
of perjury and punished |
| 14 | | accordingly. The annual return form prescribed
by the |
| 15 | | Department shall include a warning that the person signing the
|
| 16 | | return may be liable for perjury. |
| 17 | | The foregoing portion of this Section concerning the filing |
| 18 | | of an
annual information return shall not apply to a serviceman |
| 19 | | who is not
required to file an income tax return with the |
| 20 | | United States Government. |
| 21 | | As soon as possible after the first day of each month, upon |
| 22 | | certification
of the Department of Revenue, the Comptroller |
| 23 | | shall order transferred and
the Treasurer shall transfer from |
| 24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 25 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 26 | | for the second preceding month.
Beginning April 1, 2000, this |
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| 1 | | transfer is no longer required
and shall not be made. |
| 2 | | Net revenue realized for a month shall be the revenue |
| 3 | | collected by the State
pursuant to this Act, less the amount |
| 4 | | paid out during that month as
refunds to taxpayers for |
| 5 | | overpayment of liability. |
| 6 | | For greater simplicity of administration, it shall be |
| 7 | | permissible for
manufacturers, importers and wholesalers whose |
| 8 | | products are sold by numerous
servicemen in Illinois, and who |
| 9 | | wish to do so, to
assume the responsibility for accounting and |
| 10 | | paying to the Department
all tax accruing under this Act with |
| 11 | | respect to such sales, if the
servicemen who are affected do |
| 12 | | not make written objection to the
Department to this |
| 13 | | arrangement. |
| 14 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 15 | | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. |
| 16 | | 8-14-18; 100-1171, eff. 1-4-19.)
|
| 17 | | Section 25-120. The Retailers' Occupation Tax is amended by |
| 18 | | changing Section 3 as follows:
|
| 19 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
| 20 | | Sec. 3. Except as provided in this Section, on or before |
| 21 | | the twentieth
day of each calendar month, every person engaged |
| 22 | | in the business of
selling tangible personal property at retail |
| 23 | | in this State during the
preceding calendar month shall file a |
| 24 | | return with the Department, stating: |
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| 1 | | 1. The name of the seller; |
| 2 | | 2. His residence address and the address of his |
| 3 | | principal place of
business and the address of the |
| 4 | | principal place of business (if that is
a different |
| 5 | | address) from which he engages in the business of selling
|
| 6 | | tangible personal property at retail in this State; |
| 7 | | 3. Total amount of receipts received by him during the |
| 8 | | preceding
calendar month or quarter, as the case may be, |
| 9 | | from sales of tangible
personal property, and from services |
| 10 | | furnished, by him during such
preceding calendar month or |
| 11 | | quarter; |
| 12 | | 4. Total amount received by him during the preceding |
| 13 | | calendar month or
quarter on charge and time sales of |
| 14 | | tangible personal property, and from
services furnished, |
| 15 | | by him prior to the month or quarter for which the return
|
| 16 | | is filed; |
| 17 | | 5. Deductions allowed by law; |
| 18 | | 6. Gross receipts which were received by him during the |
| 19 | | preceding
calendar month or quarter and upon the basis of |
| 20 | | which the tax is imposed; |
| 21 | | 7. The amount of credit provided in Section 2d of this |
| 22 | | Act; |
| 23 | | 8. The amount of tax due; |
| 24 | | 9. The signature of the taxpayer; and |
| 25 | | 10. Such other reasonable information as the |
| 26 | | Department may require. |
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| 1 | | On and after January 1, 2018, except for returns for motor |
| 2 | | vehicles, watercraft, aircraft, and trailers that are required |
| 3 | | to be registered with an agency of this State, with respect to |
| 4 | | retailers whose annual gross receipts average $20,000 or more, |
| 5 | | all returns required to be filed pursuant to this Act shall be |
| 6 | | filed electronically. Retailers who demonstrate that they do |
| 7 | | not have access to the Internet or demonstrate hardship in |
| 8 | | filing electronically may petition the Department to waive the |
| 9 | | electronic filing requirement. |
| 10 | | If a taxpayer fails to sign a return within 30 days after |
| 11 | | the proper notice
and demand for signature by the Department, |
| 12 | | the return shall be considered
valid and any amount shown to be |
| 13 | | due on the return shall be deemed assessed. |
| 14 | | Each return shall be accompanied by the statement of |
| 15 | | prepaid tax issued
pursuant to Section 2e for which credit is |
| 16 | | claimed. |
| 17 | | Prior to October 1, 2003, and on and after September 1, |
| 18 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
| 19 | | certification from a purchaser in satisfaction of Use Tax
as |
| 20 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
| 21 | | provides the
appropriate documentation as required by Section |
| 22 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
| 23 | | certification, accepted by a retailer prior to October 1, 2003 |
| 24 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
| 25 | | of the Use Tax Act, may be used by that retailer to
satisfy |
| 26 | | Retailers' Occupation Tax liability in the amount claimed in
|
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| 1 | | the certification, not to exceed 6.25% of the receipts
subject |
| 2 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
| 3 | | Credit
reported on any original or amended return
filed under
|
| 4 | | this Act after October 20, 2003 for reporting periods prior to |
| 5 | | September 1, 2004 shall be disallowed. Manufacturer's |
| 6 | | Purchaser Credit reported on annual returns due on or after |
| 7 | | January 1, 2005 will be disallowed for periods prior to |
| 8 | | September 1, 2004. No Manufacturer's
Purchase Credit may be |
| 9 | | used after September 30, 2003 through August 31, 2004 to
|
| 10 | | satisfy any
tax liability imposed under this Act, including any |
| 11 | | audit liability. |
| 12 | | The Department may require returns to be filed on a |
| 13 | | quarterly basis.
If so required, a return for each calendar |
| 14 | | quarter shall be filed on or
before the twentieth day of the |
| 15 | | calendar month following the end of such
calendar quarter. The |
| 16 | | taxpayer shall also file a return with the
Department for each |
| 17 | | of the first two months of each calendar quarter, on or
before |
| 18 | | the twentieth day of the following calendar month, stating: |
| 19 | | 1. The name of the seller; |
| 20 | | 2. The address of the principal place of business from |
| 21 | | which he engages
in the business of selling tangible |
| 22 | | personal property at retail in this State; |
| 23 | | 3. The total amount of taxable receipts received by him |
| 24 | | during the
preceding calendar month from sales of tangible |
| 25 | | personal property by him
during such preceding calendar |
| 26 | | month, including receipts from charge and
time sales, but |
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| 1 | | less all deductions allowed by law; |
| 2 | | 4. The amount of credit provided in Section 2d of this |
| 3 | | Act; |
| 4 | | 5. The amount of tax due; and |
| 5 | | 6. Such other reasonable information as the Department |
| 6 | | may
require. |
| 7 | | Beginning on October 1, 2003, any person who is not a |
| 8 | | licensed
distributor, importing distributor, or manufacturer, |
| 9 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
| 10 | | the business of
selling, at retail, alcoholic liquor
shall file |
| 11 | | a statement with the Department of Revenue, in a format
and at |
| 12 | | a time prescribed by the Department, showing the total amount |
| 13 | | paid for
alcoholic liquor purchased during the preceding month |
| 14 | | and such other
information as is reasonably required by the |
| 15 | | Department.
The Department may adopt rules to require
that this |
| 16 | | statement be filed in an electronic or telephonic format. Such |
| 17 | | rules
may provide for exceptions from the filing requirements |
| 18 | | of this paragraph. For
the
purposes of this
paragraph, the term |
| 19 | | "alcoholic liquor" shall have the meaning prescribed in the
|
| 20 | | Liquor Control Act of 1934. |
| 21 | | Beginning on October 1, 2003, every distributor, importing |
| 22 | | distributor, and
manufacturer of alcoholic liquor as defined in |
| 23 | | the Liquor Control Act of 1934,
shall file a
statement with the |
| 24 | | Department of Revenue, no later than the 10th day of the
month |
| 25 | | for the
preceding month during which transactions occurred, by |
| 26 | | electronic means,
showing the
total amount of gross receipts |
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| 1 | | from the sale of alcoholic liquor sold or
distributed during
|
| 2 | | the preceding month to purchasers; identifying the purchaser to |
| 3 | | whom it was
sold or
distributed; the purchaser's tax |
| 4 | | registration number; and such other
information
reasonably |
| 5 | | required by the Department. A distributor, importing |
| 6 | | distributor, or manufacturer of alcoholic liquor must |
| 7 | | personally deliver, mail, or provide by electronic means to |
| 8 | | each retailer listed on the monthly statement a report |
| 9 | | containing a cumulative total of that distributor's, importing |
| 10 | | distributor's, or manufacturer's total sales of alcoholic |
| 11 | | liquor to that retailer no later than the 10th day of the month |
| 12 | | for the preceding month during which the transaction occurred. |
| 13 | | The distributor, importing distributor, or manufacturer shall |
| 14 | | notify the retailer as to the method by which the distributor, |
| 15 | | importing distributor, or manufacturer will provide the sales |
| 16 | | information. If the retailer is unable to receive the sales |
| 17 | | information by electronic means, the distributor, importing |
| 18 | | distributor, or manufacturer shall furnish the sales |
| 19 | | information by personal delivery or by mail. For purposes of |
| 20 | | this paragraph, the term "electronic means" includes, but is |
| 21 | | not limited to, the use of a secure Internet website, e-mail, |
| 22 | | or facsimile. |
| 23 | | If a total amount of less than $1 is payable, refundable or |
| 24 | | creditable,
such amount shall be disregarded if it is less than |
| 25 | | 50 cents and shall be
increased to $1 if it is 50 cents or more. |
| 26 | | Beginning October 1, 1993,
a taxpayer who has an average |
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| 1 | | monthly tax liability of $150,000 or more shall
make all |
| 2 | | payments required by rules of the
Department by electronic |
| 3 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| 4 | | an average monthly tax liability of $100,000 or more shall make |
| 5 | | all
payments required by rules of the Department by electronic |
| 6 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| 7 | | an average monthly tax liability
of $50,000 or more shall make |
| 8 | | all
payments required by rules of the Department by electronic |
| 9 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
| 10 | | an annual tax liability of
$200,000 or more shall make all |
| 11 | | payments required by rules of the Department by
electronic |
| 12 | | funds transfer. The term "annual tax liability" shall be the |
| 13 | | sum of
the taxpayer's liabilities under this Act, and under all |
| 14 | | other State and local
occupation and use tax laws administered |
| 15 | | by the Department, for the immediately
preceding calendar year.
|
| 16 | | The term "average monthly tax liability" shall be the sum of |
| 17 | | the
taxpayer's liabilities under this
Act, and under all other |
| 18 | | State and local occupation and use tax
laws administered by the |
| 19 | | Department, for the immediately preceding calendar
year |
| 20 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
| 21 | | a tax liability in the
amount set forth in subsection (b) of |
| 22 | | Section 2505-210 of the Department of
Revenue Law shall make |
| 23 | | all payments required by rules of the Department by
electronic |
| 24 | | funds transfer. |
| 25 | | Before August 1 of each year beginning in 1993, the |
| 26 | | Department shall
notify all taxpayers required to make payments |
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| 1 | | by electronic funds
transfer. All taxpayers
required to make |
| 2 | | payments by electronic funds transfer shall make those
payments |
| 3 | | for
a minimum of one year beginning on October 1. |
| 4 | | Any taxpayer not required to make payments by electronic |
| 5 | | funds transfer may
make payments by electronic funds transfer |
| 6 | | with
the permission of the Department. |
| 7 | | All taxpayers required to make payment by electronic funds |
| 8 | | transfer and
any taxpayers authorized to voluntarily make |
| 9 | | payments by electronic funds
transfer shall make those payments |
| 10 | | in the manner authorized by the Department. |
| 11 | | The Department shall adopt such rules as are necessary to |
| 12 | | effectuate a
program of electronic funds transfer and the |
| 13 | | requirements of this Section. |
| 14 | | Any amount which is required to be shown or reported on any |
| 15 | | return or
other document under this Act shall, if such amount |
| 16 | | is not a whole-dollar
amount, be increased to the nearest |
| 17 | | whole-dollar amount in any case where
the fractional part of a |
| 18 | | dollar is 50 cents or more, and decreased to the
nearest |
| 19 | | whole-dollar amount where the fractional part of a dollar is |
| 20 | | less
than 50 cents. |
| 21 | | If the retailer is otherwise required to file a monthly |
| 22 | | return and if the
retailer's average monthly tax liability to |
| 23 | | the Department does not exceed
$200, the Department may |
| 24 | | authorize his returns to be filed on a quarter
annual basis, |
| 25 | | with the return for January, February and March of a given
year |
| 26 | | being due by April 20 of such year; with the return for April, |
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| 1 | | May and
June of a given year being due by July 20 of such year; |
| 2 | | with the return for
July, August and September of a given year |
| 3 | | being due by October 20 of such
year, and with the return for |
| 4 | | October, November and December of a given
year being due by |
| 5 | | January 20 of the following year. |
| 6 | | If the retailer is otherwise required to file a monthly or |
| 7 | | quarterly
return and if the retailer's average monthly tax |
| 8 | | liability with the
Department does not exceed $50, the |
| 9 | | Department may authorize his returns to
be filed on an annual |
| 10 | | basis, with the return for a given year being due by
January 20 |
| 11 | | of the following year. |
| 12 | | Such quarter annual and annual returns, as to form and |
| 13 | | substance,
shall be subject to the same requirements as monthly |
| 14 | | returns. |
| 15 | | Notwithstanding any other provision in this Act concerning |
| 16 | | the time
within which a retailer may file his return, in the |
| 17 | | case of any retailer
who ceases to engage in a kind of business |
| 18 | | which makes him responsible
for filing returns under this Act, |
| 19 | | such retailer shall file a final
return under this Act with the |
| 20 | | Department not more than one month after
discontinuing such |
| 21 | | business. |
| 22 | | Where the same person has more than one business registered |
| 23 | | with the
Department under separate registrations under this |
| 24 | | Act, such person may
not file each return that is due as a |
| 25 | | single return covering all such
registered businesses, but |
| 26 | | shall file separate returns for each such
registered business. |
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| 1 | | In addition, with respect to motor vehicles, watercraft,
|
| 2 | | aircraft, and trailers that are required to be registered with |
| 3 | | an agency of
this State, except as otherwise provided in this |
| 4 | | Section, every
retailer selling this kind of tangible personal |
| 5 | | property shall file,
with the Department, upon a form to be |
| 6 | | prescribed and supplied by the
Department, a separate return |
| 7 | | for each such item of tangible personal
property which the |
| 8 | | retailer sells, except that if, in the same
transaction, (i) a |
| 9 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
| 10 | | transfers more than one aircraft, watercraft, motor
vehicle or |
| 11 | | trailer to another aircraft, watercraft, motor vehicle
|
| 12 | | retailer or trailer retailer for the purpose of resale
or (ii) |
| 13 | | a retailer of aircraft, watercraft, motor vehicles, or trailers
|
| 14 | | transfers more than one aircraft, watercraft, motor vehicle, or |
| 15 | | trailer to a
purchaser for use as a qualifying rolling stock as |
| 16 | | provided in Section 2-5 of
this Act, then
that seller may |
| 17 | | report the transfer of all aircraft,
watercraft, motor vehicles |
| 18 | | or trailers involved in that transaction to the
Department on |
| 19 | | the same uniform invoice-transaction reporting return form. |
| 20 | | For
purposes of this Section, "watercraft" means a Class 2, |
| 21 | | Class 3, or Class 4
watercraft as defined in Section 3-2 of the |
| 22 | | Boat Registration and Safety Act, a
personal watercraft, or any |
| 23 | | boat equipped with an inboard motor. |
| 24 | | In addition, with respect to motor vehicles, watercraft, |
| 25 | | aircraft, and trailers that are required to be registered with |
| 26 | | an agency of this State, every person who is engaged in the |
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| 1 | | business of leasing or renting such items and who, in |
| 2 | | connection with such business, sells any such item to a |
| 3 | | retailer for the purpose of resale is, notwithstanding any |
| 4 | | other provision of this Section to the contrary, authorized to |
| 5 | | meet the return-filing requirement of this Act by reporting the |
| 6 | | transfer of all the aircraft, watercraft, motor vehicles, or |
| 7 | | trailers transferred for resale during a month to the |
| 8 | | Department on the same uniform invoice-transaction reporting |
| 9 | | return form on or before the 20th of the month following the |
| 10 | | month in which the transfer takes place. Notwithstanding any |
| 11 | | other provision of this Act to the contrary, all returns filed |
| 12 | | under this paragraph must be filed by electronic means in the |
| 13 | | manner and form as required by the Department. |
| 14 | | Any retailer who sells only motor vehicles, watercraft,
|
| 15 | | aircraft, or trailers that are required to be registered with |
| 16 | | an agency of
this State, so that all
retailers' occupation tax |
| 17 | | liability is required to be reported, and is
reported, on such |
| 18 | | transaction reporting returns and who is not otherwise
required |
| 19 | | to file monthly or quarterly returns, need not file monthly or
|
| 20 | | quarterly returns. However, those retailers shall be required |
| 21 | | to
file returns on an annual basis. |
| 22 | | The transaction reporting return, in the case of motor |
| 23 | | vehicles
or trailers that are required to be registered with an |
| 24 | | agency of this
State, shall
be the same document as the Uniform |
| 25 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
| 26 | | Code and must show the name and address of the
seller; the name |
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| 1 | | and address of the purchaser; the amount of the selling
price |
| 2 | | including the amount allowed by the retailer for traded-in
|
| 3 | | property, if any; the amount allowed by the retailer for the |
| 4 | | traded-in
tangible personal property, if any, to the extent to |
| 5 | | which Section 1 of
this Act allows an exemption for the value |
| 6 | | of traded-in property; the
balance payable after deducting such |
| 7 | | trade-in allowance from the total
selling price; the amount of |
| 8 | | tax due from the retailer with respect to
such transaction; the |
| 9 | | amount of tax collected from the purchaser by the
retailer on |
| 10 | | such transaction (or satisfactory evidence that such tax is
not |
| 11 | | due in that particular instance, if that is claimed to be the |
| 12 | | fact);
the place and date of the sale; a sufficient |
| 13 | | identification of the
property sold; such other information as |
| 14 | | is required in Section 5-402 of
the Illinois Vehicle Code, and |
| 15 | | such other information as the Department
may reasonably |
| 16 | | require. |
| 17 | | The transaction reporting return in the case of watercraft
|
| 18 | | or aircraft must show
the name and address of the seller; the |
| 19 | | name and address of the
purchaser; the amount of the selling |
| 20 | | price including the amount allowed
by the retailer for |
| 21 | | traded-in property, if any; the amount allowed by
the retailer |
| 22 | | for the traded-in tangible personal property, if any, to
the |
| 23 | | extent to which Section 1 of this Act allows an exemption for |
| 24 | | the
value of traded-in property; the balance payable after |
| 25 | | deducting such
trade-in allowance from the total selling price; |
| 26 | | the amount of tax due
from the retailer with respect to such |
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| 1 | | transaction; the amount of tax
collected from the purchaser by |
| 2 | | the retailer on such transaction (or
satisfactory evidence that |
| 3 | | such tax is not due in that particular
instance, if that is |
| 4 | | claimed to be the fact); the place and date of the
sale, a |
| 5 | | sufficient identification of the property sold, and such other
|
| 6 | | information as the Department may reasonably require. |
| 7 | | Such transaction reporting return shall be filed not later |
| 8 | | than 20
days after the day of delivery of the item that is |
| 9 | | being sold, but may
be filed by the retailer at any time sooner |
| 10 | | than that if he chooses to
do so. The transaction reporting |
| 11 | | return and tax remittance or proof of
exemption from the |
| 12 | | Illinois use tax may be transmitted to the Department
by way of |
| 13 | | the State agency with which, or State officer with whom the
|
| 14 | | tangible personal property must be titled or registered (if |
| 15 | | titling or
registration is required) if the Department and such |
| 16 | | agency or State
officer determine that this procedure will |
| 17 | | expedite the processing of
applications for title or |
| 18 | | registration. |
| 19 | | With each such transaction reporting return, the retailer |
| 20 | | shall remit
the proper amount of tax due (or shall submit |
| 21 | | satisfactory evidence that
the sale is not taxable if that is |
| 22 | | the case), to the Department or its
agents, whereupon the |
| 23 | | Department shall issue, in the purchaser's name, a
use tax |
| 24 | | receipt (or a certificate of exemption if the Department is
|
| 25 | | satisfied that the particular sale is tax exempt) which such |
| 26 | | purchaser
may submit to the agency with which, or State officer |
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| 1 | | with whom, he must
title or register the tangible personal |
| 2 | | property that is involved (if
titling or registration is |
| 3 | | required) in support of such purchaser's
application for an |
| 4 | | Illinois certificate or other evidence of title or
registration |
| 5 | | to such tangible personal property. |
| 6 | | No retailer's failure or refusal to remit tax under this |
| 7 | | Act
precludes a user, who has paid the proper tax to the |
| 8 | | retailer, from
obtaining his certificate of title or other |
| 9 | | evidence of title or
registration (if titling or registration |
| 10 | | is required) upon satisfying
the Department that such user has |
| 11 | | paid the proper tax (if tax is due) to
the retailer. The |
| 12 | | Department shall adopt appropriate rules to carry out
the |
| 13 | | mandate of this paragraph. |
| 14 | | If the user who would otherwise pay tax to the retailer |
| 15 | | wants the
transaction reporting return filed and the payment of |
| 16 | | the tax or proof
of exemption made to the Department before the |
| 17 | | retailer is willing to
take these actions and such user has not |
| 18 | | paid the tax to the retailer,
such user may certify to the fact |
| 19 | | of such delay by the retailer and may
(upon the Department |
| 20 | | being satisfied of the truth of such certification)
transmit |
| 21 | | the information required by the transaction reporting return
|
| 22 | | and the remittance for tax or proof of exemption directly to |
| 23 | | the
Department and obtain his tax receipt or exemption |
| 24 | | determination, in
which event the transaction reporting return |
| 25 | | and tax remittance (if a
tax payment was required) shall be |
| 26 | | credited by the Department to the
proper retailer's account |
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| 1 | | with the Department, but without the 2.1% or 1.75%
discount |
| 2 | | provided for in this Section being allowed. When the user pays
|
| 3 | | the tax directly to the Department, he shall pay the tax in the |
| 4 | | same
amount and in the same form in which it would be remitted |
| 5 | | if the tax had
been remitted to the Department by the retailer. |
| 6 | | Refunds made by the seller during the preceding return |
| 7 | | period to
purchasers, on account of tangible personal property |
| 8 | | returned to the
seller, shall be allowed as a deduction under |
| 9 | | subdivision 5 of his monthly
or quarterly return, as the case |
| 10 | | may be, in case the
seller had theretofore included the |
| 11 | | receipts from the sale of such
tangible personal property in a |
| 12 | | return filed by him and had paid the tax
imposed by this Act |
| 13 | | with respect to such receipts. |
| 14 | | Where the seller is a corporation, the return filed on |
| 15 | | behalf of such
corporation shall be signed by the president, |
| 16 | | vice-president, secretary
or treasurer or by the properly |
| 17 | | accredited agent of such corporation. |
| 18 | | Where the seller is a limited liability company, the return |
| 19 | | filed on behalf
of the limited liability company shall be |
| 20 | | signed by a manager, member, or
properly accredited agent of |
| 21 | | the limited liability company. |
| 22 | | Except as provided in this Section, the retailer filing the |
| 23 | | return
under this Section shall, at the time of filing such |
| 24 | | return, pay to the
Department the amount of tax imposed by this |
| 25 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
| 26 | | on and after January 1, 1990, or $5 per
calendar year, |
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| 1 | | whichever is greater, which is allowed to
reimburse the |
| 2 | | retailer for the expenses incurred in keeping records,
|
| 3 | | preparing and filing returns, remitting the tax and supplying |
| 4 | | data to
the Department on request. Any prepayment made pursuant |
| 5 | | to Section 2d
of this Act shall be included in the amount on |
| 6 | | which such
2.1% or 1.75% discount is computed. In the case of |
| 7 | | retailers who report
and pay the tax on a transaction by |
| 8 | | transaction basis, as provided in this
Section, such discount |
| 9 | | shall be taken with each such tax remittance
instead of when |
| 10 | | such retailer files his periodic return. The discount allowed |
| 11 | | under this Section is allowed only for returns that are filed |
| 12 | | in the manner required by this Act. The Department may disallow |
| 13 | | the discount for retailers whose certificate of registration is |
| 14 | | revoked at the time the return is filed, but only if the |
| 15 | | Department's decision to revoke the certificate of |
| 16 | | registration has become final. |
| 17 | | Before October 1, 2000, if the taxpayer's average monthly |
| 18 | | tax liability
to the Department
under this Act, the Use Tax |
| 19 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
| 20 | | Act, excluding any liability for prepaid sales
tax to be |
| 21 | | remitted in accordance with Section 2d of this Act, was
$10,000
|
| 22 | | or more during the preceding 4 complete calendar quarters, he |
| 23 | | shall file a
return with the Department each month by the 20th |
| 24 | | day of the month next
following the month during which such tax |
| 25 | | liability is incurred and shall
make payments to the Department |
| 26 | | on or before the 7th, 15th, 22nd and last
day of the month |
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| 1 | | during which such liability is incurred.
On and after October |
| 2 | | 1, 2000, if the taxpayer's average monthly tax liability
to the |
| 3 | | Department under this Act, the Use Tax Act, the Service |
| 4 | | Occupation Tax
Act, and the Service Use Tax Act, excluding any |
| 5 | | liability for prepaid sales tax
to be remitted in accordance |
| 6 | | with Section 2d of this Act, was $20,000 or more
during the |
| 7 | | preceding 4 complete calendar quarters, he shall file a return |
| 8 | | with
the Department each month by the 20th day of the month |
| 9 | | next following the month
during which such tax liability is |
| 10 | | incurred and shall make payment to the
Department on or before |
| 11 | | the 7th, 15th, 22nd and last day of the month during
which such |
| 12 | | liability is incurred.
If the month
during which such tax |
| 13 | | liability is incurred began prior to January 1, 1985,
each |
| 14 | | payment shall be in an amount equal to 1/4 of the taxpayer's |
| 15 | | actual
liability for the month or an amount set by the |
| 16 | | Department not to exceed
1/4 of the average monthly liability |
| 17 | | of the taxpayer to the Department for
the preceding 4 complete |
| 18 | | calendar quarters (excluding the month of highest
liability and |
| 19 | | the month of lowest liability in such 4 quarter period). If
the |
| 20 | | month during which such tax liability is incurred begins on or |
| 21 | | after
January 1, 1985 and prior to January 1, 1987, each |
| 22 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
| 23 | | actual liability for the month or
27.5% of the taxpayer's |
| 24 | | liability for the same calendar
month of the preceding year. If |
| 25 | | the month during which such tax
liability is incurred begins on |
| 26 | | or after January 1, 1987 and prior to
January 1, 1988, each |
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| 1 | | payment shall be in an amount equal to 22.5% of the
taxpayer's |
| 2 | | actual liability for the month or 26.25% of the taxpayer's
|
| 3 | | liability for the same calendar month of the preceding year. If |
| 4 | | the month
during which such tax liability is incurred begins on |
| 5 | | or after January 1,
1988, and prior to January 1, 1989, or |
| 6 | | begins on or after January 1, 1996, each
payment shall be in an |
| 7 | | amount
equal to 22.5% of the taxpayer's actual liability for |
| 8 | | the month or 25% of
the taxpayer's liability for the same |
| 9 | | calendar month of the preceding year. If
the month during which |
| 10 | | such tax liability is incurred begins on or after
January 1, |
| 11 | | 1989, and prior to January 1, 1996, each payment shall be in an
|
| 12 | | amount equal to 22.5% of the
taxpayer's actual liability for |
| 13 | | the month or 25% of the taxpayer's
liability for the same |
| 14 | | calendar month of the preceding year or 100% of the
taxpayer's |
| 15 | | actual liability for the quarter monthly reporting period. The
|
| 16 | | amount of such quarter monthly payments shall be credited |
| 17 | | against
the final tax liability of the taxpayer's return for |
| 18 | | that month. Before
October 1, 2000, once
applicable, the |
| 19 | | requirement of the making of quarter monthly payments to
the |
| 20 | | Department by taxpayers having an average monthly tax liability |
| 21 | | of
$10,000 or more as determined in the manner provided above
|
| 22 | | shall continue
until such taxpayer's average monthly liability |
| 23 | | to the Department during
the preceding 4 complete calendar |
| 24 | | quarters (excluding the month of highest
liability and the |
| 25 | | month of lowest liability) is less than
$9,000, or until
such |
| 26 | | taxpayer's average monthly liability to the Department as |
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| 1 | | computed for
each calendar quarter of the 4 preceding complete |
| 2 | | calendar quarter period
is less than $10,000. However, if a |
| 3 | | taxpayer can show the
Department that
a substantial change in |
| 4 | | the taxpayer's business has occurred which causes
the taxpayer |
| 5 | | to anticipate that his average monthly tax liability for the
|
| 6 | | reasonably foreseeable future will fall below the $10,000 |
| 7 | | threshold
stated above, then
such taxpayer
may petition the |
| 8 | | Department for a change in such taxpayer's reporting
status. On |
| 9 | | and after October 1, 2000, once applicable, the requirement of
|
| 10 | | the making of quarter monthly payments to the Department by |
| 11 | | taxpayers having an
average monthly tax liability of $20,000 or |
| 12 | | more as determined in the manner
provided above shall continue |
| 13 | | until such taxpayer's average monthly liability
to the |
| 14 | | Department during the preceding 4 complete calendar quarters |
| 15 | | (excluding
the month of highest liability and the month of |
| 16 | | lowest liability) is less than
$19,000 or until such taxpayer's |
| 17 | | average monthly liability to the Department as
computed for |
| 18 | | each calendar quarter of the 4 preceding complete calendar |
| 19 | | quarter
period is less than $20,000. However, if a taxpayer can |
| 20 | | show the Department
that a substantial change in the taxpayer's |
| 21 | | business has occurred which causes
the taxpayer to anticipate |
| 22 | | that his average monthly tax liability for the
reasonably |
| 23 | | foreseeable future will fall below the $20,000 threshold stated
|
| 24 | | above, then such taxpayer may petition the Department for a |
| 25 | | change in such
taxpayer's reporting status. The Department |
| 26 | | shall change such taxpayer's
reporting status
unless it finds |
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| 1 | | that such change is seasonal in nature and not likely to be
|
| 2 | | long term. If any such quarter monthly payment is not paid at |
| 3 | | the time or
in the amount required by this Section, then the |
| 4 | | taxpayer shall be liable for
penalties and interest on the |
| 5 | | difference
between the minimum amount due as a payment and the |
| 6 | | amount of such quarter
monthly payment actually and timely |
| 7 | | paid, except insofar as the
taxpayer has previously made |
| 8 | | payments for that month to the Department in
excess of the |
| 9 | | minimum payments previously due as provided in this Section.
|
| 10 | | The Department shall make reasonable rules and regulations to |
| 11 | | govern the
quarter monthly payment amount and quarter monthly |
| 12 | | payment dates for
taxpayers who file on other than a calendar |
| 13 | | monthly basis. |
| 14 | | The provisions of this paragraph apply before October 1, |
| 15 | | 2001.
Without regard to whether a taxpayer is required to make |
| 16 | | quarter monthly
payments as specified above, any taxpayer who |
| 17 | | is required by Section 2d
of this Act to collect and remit |
| 18 | | prepaid taxes and has collected prepaid
taxes which average in |
| 19 | | excess of $25,000 per month during the preceding
2 complete |
| 20 | | calendar quarters, shall file a return with the Department as
|
| 21 | | required by Section 2f and shall make payments to the |
| 22 | | Department on or before
the 7th, 15th, 22nd and last day of the |
| 23 | | month during which such liability
is incurred. If the month |
| 24 | | during which such tax liability is incurred
began prior to |
| 25 | | September 1, 1985 (the effective date of Public Act 84-221), |
| 26 | | each
payment shall be in an amount not less than 22.5% of the |
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| 1 | | taxpayer's actual
liability under Section 2d. If the month |
| 2 | | during which such tax liability
is incurred begins on or after |
| 3 | | January 1, 1986, each payment shall be in an
amount equal to |
| 4 | | 22.5% of the taxpayer's actual liability for the month or
27.5% |
| 5 | | of the taxpayer's liability for the same calendar month of the
|
| 6 | | preceding calendar year. If the month during which such tax |
| 7 | | liability is
incurred begins on or after January 1, 1987, each |
| 8 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
| 9 | | actual liability for the month or
26.25% of the taxpayer's |
| 10 | | liability for the same calendar month of the
preceding year. |
| 11 | | The amount of such quarter monthly payments shall be
credited |
| 12 | | against the final tax liability of the taxpayer's return for |
| 13 | | that
month filed under this Section or Section 2f, as the case |
| 14 | | may be. Once
applicable, the requirement of the making of |
| 15 | | quarter monthly payments to
the Department pursuant to this |
| 16 | | paragraph shall continue until such
taxpayer's average monthly |
| 17 | | prepaid tax collections during the preceding 2
complete |
| 18 | | calendar quarters is $25,000 or less. If any such quarter |
| 19 | | monthly
payment is not paid at the time or in the amount |
| 20 | | required, the taxpayer
shall be liable for penalties and |
| 21 | | interest on such difference, except
insofar as the taxpayer has |
| 22 | | previously made payments for that month in
excess of the |
| 23 | | minimum payments previously due. |
| 24 | | The provisions of this paragraph apply on and after October |
| 25 | | 1, 2001.
Without regard to whether a taxpayer is required to |
| 26 | | make quarter monthly
payments as specified above, any taxpayer |
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| 1 | | who is required by Section 2d of this
Act to collect and remit |
| 2 | | prepaid taxes and has collected prepaid taxes that
average in |
| 3 | | excess of $20,000 per month during the preceding 4 complete |
| 4 | | calendar
quarters shall file a return with the Department as |
| 5 | | required by Section 2f
and shall make payments to the |
| 6 | | Department on or before the 7th, 15th, 22nd and
last day of the |
| 7 | | month during which the liability is incurred. Each payment
|
| 8 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
| 9 | | liability for the
month or 25% of the taxpayer's liability for |
| 10 | | the same calendar month of the
preceding year. The amount of |
| 11 | | the quarter monthly payments shall be credited
against the |
| 12 | | final tax liability of the taxpayer's return for that month |
| 13 | | filed
under this Section or Section 2f, as the case may be. |
| 14 | | Once applicable, the
requirement of the making of quarter |
| 15 | | monthly payments to the Department
pursuant to this paragraph |
| 16 | | shall continue until the taxpayer's average monthly
prepaid tax |
| 17 | | collections during the preceding 4 complete calendar quarters
|
| 18 | | (excluding the month of highest liability and the month of |
| 19 | | lowest liability) is
less than $19,000 or until such taxpayer's |
| 20 | | average monthly liability to the
Department as computed for |
| 21 | | each calendar quarter of the 4 preceding complete
calendar |
| 22 | | quarters is less than $20,000. If any such quarter monthly |
| 23 | | payment is
not paid at the time or in the amount required, the |
| 24 | | taxpayer shall be liable
for penalties and interest on such |
| 25 | | difference, except insofar as the taxpayer
has previously made |
| 26 | | payments for that month in excess of the minimum payments
|
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| 1 | | previously due. |
| 2 | | If any payment provided for in this Section exceeds
the |
| 3 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
| 4 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
| 5 | | shown on an original
monthly return, the Department shall, if |
| 6 | | requested by the taxpayer, issue to
the taxpayer a credit |
| 7 | | memorandum no later than 30 days after the date of
payment. The |
| 8 | | credit evidenced by such credit memorandum may
be assigned by |
| 9 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
| 10 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
| 11 | | in
accordance with reasonable rules and regulations to be |
| 12 | | prescribed by the
Department. If no such request is made, the |
| 13 | | taxpayer may credit such excess
payment against tax liability |
| 14 | | subsequently to be remitted to the Department
under this Act, |
| 15 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
| 16 | | Use Tax Act, in accordance with reasonable rules and |
| 17 | | regulations
prescribed by the Department. If the Department |
| 18 | | subsequently determined
that all or any part of the credit |
| 19 | | taken was not actually due to the
taxpayer, the taxpayer's 2.1% |
| 20 | | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% |
| 21 | | of the difference between the credit taken and that
actually |
| 22 | | due, and that taxpayer shall be liable for penalties and |
| 23 | | interest
on such difference. |
| 24 | | If a retailer of motor fuel is entitled to a credit under |
| 25 | | Section 2d of
this Act which exceeds the taxpayer's liability |
| 26 | | to the Department under
this Act for the month which the |
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| 1 | | taxpayer is filing a return, the
Department shall issue the |
| 2 | | taxpayer a credit memorandum for the excess. |
| 3 | | Beginning January 1, 1990, each month the Department shall |
| 4 | | pay into
the Local Government Tax Fund, a special fund in the |
| 5 | | State treasury which
is hereby created, the net revenue |
| 6 | | realized for the preceding month from
the 1% tax imposed under |
| 7 | | this Act. |
| 8 | | Beginning January 1, 1990, each month the Department shall |
| 9 | | pay into
the County and Mass Transit District Fund, a special |
| 10 | | fund in the State
treasury which is hereby created, 4% of the |
| 11 | | net revenue realized
for the preceding month from the 6.25% |
| 12 | | general rate. |
| 13 | | Beginning August 1, 2000, each
month the Department shall |
| 14 | | pay into the
County and Mass Transit District Fund 20% of the |
| 15 | | net revenue realized for the
preceding month from the 1.25% |
| 16 | | rate on the selling price of motor fuel and
gasohol. Beginning |
| 17 | | September 1, 2010, each month the Department shall pay into the |
| 18 | | County and Mass Transit District Fund 20% of the net revenue |
| 19 | | realized for the preceding month from the 1.25% rate on the |
| 20 | | selling price of sales tax holiday items. |
| 21 | | Beginning January 1, 1990, each month the Department shall |
| 22 | | pay into
the Local Government Tax Fund 16% of the net revenue |
| 23 | | realized for the
preceding month from the 6.25% general rate on |
| 24 | | the selling price of
tangible personal property. |
| 25 | | Beginning August 1, 2000, each
month the Department shall |
| 26 | | pay into the
Local Government Tax Fund 80% of the net revenue |
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| 1 | | realized for the preceding
month from the 1.25% rate on the |
| 2 | | selling price of motor fuel and gasohol. Beginning September 1, |
| 3 | | 2010, each month the Department shall pay into the Local |
| 4 | | Government Tax Fund 80% of the net revenue realized for the |
| 5 | | preceding month from the 1.25% rate on the selling price of |
| 6 | | sales tax holiday items. |
| 7 | | Beginning October 1, 2009, each month the Department shall |
| 8 | | pay into the Capital Projects Fund an amount that is equal to |
| 9 | | an amount estimated by the Department to represent 80% of the |
| 10 | | net revenue realized for the preceding month from the sale of |
| 11 | | candy, grooming and hygiene products, and soft drinks that had |
| 12 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
| 13 | | are now taxed at 6.25%. |
| 14 | | Beginning July 1, 2011, each
month the Department shall pay |
| 15 | | into the Clean Air Act Permit Fund 80% of the net revenue |
| 16 | | realized for the
preceding month from the 6.25% general rate on |
| 17 | | the selling price of sorbents used in Illinois in the process |
| 18 | | of sorbent injection as used to comply with the Environmental |
| 19 | | Protection Act or the federal Clean Air Act, but the total |
| 20 | | payment into the Clean Air Act Permit Fund under this Act and |
| 21 | | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. |
| 22 | | Beginning July 1, 2013, each month the Department shall pay |
| 23 | | into the Underground Storage Tank Fund from the proceeds |
| 24 | | collected under this Act, the Use Tax Act, the Service Use Tax |
| 25 | | Act, and the Service Occupation Tax Act an amount equal to the |
| 26 | | average monthly deficit in the Underground Storage Tank Fund |
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| 1 | | during the prior year, as certified annually by the Illinois |
| 2 | | Environmental Protection Agency, but the total payment into the |
| 3 | | Underground Storage Tank Fund under this Act, the Use Tax Act, |
| 4 | | the Service Use Tax Act, and the Service Occupation Tax Act |
| 5 | | shall not exceed $18,000,000 in any State fiscal year. As used |
| 6 | | in this paragraph, the "average monthly deficit" shall be equal |
| 7 | | to the difference between the average monthly claims for |
| 8 | | payment by the fund and the average monthly revenues deposited |
| 9 | | into the fund, excluding payments made pursuant to this |
| 10 | | paragraph. |
| 11 | | Beginning July 1, 2015, of the remainder of the moneys |
| 12 | | received by the Department under the Use Tax Act, the Service |
| 13 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
| 14 | | month the Department shall deposit $500,000 into the State |
| 15 | | Crime Laboratory Fund. |
| 16 | | Of the remainder of the moneys received by the Department |
| 17 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
| 18 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
| 19 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
| 20 | | Build Illinois Fund; provided, however,
that if in any fiscal |
| 21 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
| 22 | | may be, of the moneys received by the Department and required |
| 23 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
| 24 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
| 25 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
| 26 | | being hereinafter called the "Tax
Acts" and such aggregate of |
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| 1 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
| 2 | | called the "Tax Act Amount", and (2) the amount
transferred to |
| 3 | | the Build Illinois Fund from the State and Local Sales Tax
|
| 4 | | Reform Fund shall be less than the Annual Specified Amount (as |
| 5 | | hereinafter
defined), an amount equal to the difference shall |
| 6 | | be immediately paid into
the Build Illinois Fund from other |
| 7 | | moneys received by the Department
pursuant to the Tax Acts; the |
| 8 | | "Annual Specified Amount" means the amounts
specified below for |
| 9 | | fiscal years 1986 through 1993: |
|
| 10 | | Fiscal Year | Annual Specified Amount | |
| 11 | | 1986 | $54,800,000 | |
| 12 | | 1987 | $76,650,000 | |
| 13 | | 1988 | $80,480,000 | |
| 14 | | 1989 | $88,510,000 | |
| 15 | | 1990 | $115,330,000 | |
| 16 | | 1991 | $145,470,000 | |
| 17 | | 1992 | $182,730,000 | |
| 18 | | 1993 | $206,520,000; |
|
| 19 | | and means the Certified Annual Debt Service Requirement (as |
| 20 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
| 21 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
| 22 | | each fiscal year thereafter; and
further provided, that if on |
| 23 | | the last business day of any month the sum of
(1) the Tax Act |
| 24 | | Amount required to be deposited into the Build Illinois
Bond |
| 25 | | Account in the Build Illinois Fund during such month and (2) |
| 26 | | the
amount transferred to the Build Illinois Fund from the |
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| 1 | | State and Local
Sales Tax Reform Fund shall have been less than |
| 2 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
| 3 | | difference shall be immediately
paid into the Build Illinois |
| 4 | | Fund from other moneys received by the
Department pursuant to |
| 5 | | the Tax Acts; and, further provided, that in no
event shall the |
| 6 | | payments required under the preceding proviso result in
|
| 7 | | aggregate payments into the Build Illinois Fund pursuant to |
| 8 | | this clause (b)
for any fiscal year in excess of the greater of |
| 9 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
| 10 | | such fiscal year. The amounts payable
into the Build Illinois |
| 11 | | Fund under clause (b) of the first sentence in this
paragraph |
| 12 | | shall be payable only until such time as the aggregate amount |
| 13 | | on
deposit under each trust indenture securing Bonds issued and |
| 14 | | outstanding
pursuant to the Build Illinois Bond Act is |
| 15 | | sufficient, taking into account
any future investment income, |
| 16 | | to fully provide, in accordance with such
indenture, for the |
| 17 | | defeasance of or the payment of the principal of,
premium, if |
| 18 | | any, and interest on the Bonds secured by such indenture and on
|
| 19 | | any Bonds expected to be issued thereafter and all fees and |
| 20 | | costs payable
with respect thereto, all as certified by the |
| 21 | | Director of the Bureau of the
Budget (now Governor's Office of |
| 22 | | Management and Budget). If on the last
business day of any |
| 23 | | month in which Bonds are
outstanding pursuant to the Build |
| 24 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
| 25 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
| 26 | | month shall be less than the amount required to be transferred
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| 1 | | in such month from the Build Illinois Bond Account to the Build |
| 2 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
| 3 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
| 4 | | deficiency shall be immediately
paid from other moneys received |
| 5 | | by the Department pursuant to the Tax Acts
to the Build |
| 6 | | Illinois Fund; provided, however, that any amounts paid to the
|
| 7 | | Build Illinois Fund in any fiscal year pursuant to this |
| 8 | | sentence shall be
deemed to constitute payments pursuant to |
| 9 | | clause (b) of the first sentence
of this paragraph and shall |
| 10 | | reduce the amount otherwise payable for such
fiscal year |
| 11 | | pursuant to that clause (b). The moneys received by the
|
| 12 | | Department pursuant to this Act and required to be deposited |
| 13 | | into the Build
Illinois Fund are subject to the pledge, claim |
| 14 | | and charge set forth in
Section 12 of the Build Illinois Bond |
| 15 | | Act. |
| 16 | | Subject to payment of amounts into the Build Illinois Fund |
| 17 | | as provided in
the preceding paragraph or in any amendment |
| 18 | | thereto hereafter enacted, the
following specified monthly |
| 19 | | installment of the amount requested in the
certificate of the |
| 20 | | Chairman of the Metropolitan Pier and Exposition
Authority |
| 21 | | provided under Section 8.25f of the State Finance Act, but not |
| 22 | | in
excess of sums designated as "Total Deposit", shall be |
| 23 | | deposited in the
aggregate from collections under Section 9 of |
| 24 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| 25 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| 26 | | Retailers' Occupation Tax Act into the McCormick Place
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| 1 | | Expansion Project Fund in the specified fiscal years. |
|
| 2 | | Fiscal Year | | Total Deposit | |
| 3 | | 1993 | | $0 | |
| 4 | | 1994 | | 53,000,000 | |
| 5 | | 1995 | | 58,000,000 | |
| 6 | | 1996 | | 61,000,000 | |
| 7 | | 1997 | | 64,000,000 | |
| 8 | | 1998 | | 68,000,000 | |
| 9 | | 1999 | | 71,000,000 | |
| 10 | | 2000 | | 75,000,000 | |
| 11 | | 2001 | | 80,000,000 | |
| 12 | | 2002 | | 93,000,000 | |
| 13 | | 2003 | | 99,000,000 | |
| 14 | | 2004 | | 103,000,000 | |
| 15 | | 2005 | | 108,000,000 | |
| 16 | | 2006 | | 113,000,000 | |
| 17 | | 2007 | | 119,000,000 | |
| 18 | | 2008 | | 126,000,000 | |
| 19 | | 2009 | | 132,000,000 | |
| 20 | | 2010 | | 139,000,000 | |
| 21 | | 2011 | | 146,000,000 | |
| 22 | | 2012 | | 153,000,000 | |
| 23 | | 2013 | | 161,000,000 | |
| 24 | | 2014 | | 170,000,000 | |
| 25 | | 2015 | | 179,000,000 | |
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| 1 | | 2016 | | 189,000,000 | |
| 2 | | 2017 | | 199,000,000 | |
| 3 | | 2018 | | 210,000,000 | |
| 4 | | 2019 | | 221,000,000 | |
| 5 | | 2020 | | 233,000,000 | |
| 6 | | 2021 | | 246,000,000 | |
| 7 | | 2022 | | 260,000,000 | |
| 8 | | 2023 | | 275,000,000 | |
| 9 | | 2024 | | 275,000,000 | |
| 10 | | 2025 | | 275,000,000 | |
| 11 | | 2026 | | 279,000,000 | |
| 12 | | 2027 | | 292,000,000 | |
| 13 | | 2028 | | 307,000,000 | |
| 14 | | 2029 | | 322,000,000 | |
| 15 | | 2030 | | 338,000,000 | |
| 16 | | 2031 | | 350,000,000 | |
| 17 | | 2032 | | 350,000,000 | |
| 18 | | and | | |
|
| 19 | | each fiscal year | | |
|
| 20 | | thereafter that bonds | | |
|
| 21 | | are outstanding under | | |
|
| 22 | | Section 13.2 of the | | |
|
| 23 | | Metropolitan Pier and | | |
|
| 24 | | Exposition Authority Act, | | |
|
| 25 | | but not after fiscal year 2060. | | |
|
| 26 | | Beginning July 20, 1993 and in each month of each fiscal |
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| 1 | | year thereafter,
one-eighth of the amount requested in the |
| 2 | | certificate of the Chairman of
the Metropolitan Pier and |
| 3 | | Exposition Authority for that fiscal year, less
the amount |
| 4 | | deposited into the McCormick Place Expansion Project Fund by |
| 5 | | the
State Treasurer in the respective month under subsection |
| 6 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
| 7 | | Authority Act, plus cumulative
deficiencies in the deposits |
| 8 | | required under this Section for previous
months and years, |
| 9 | | shall be deposited into the McCormick Place Expansion
Project |
| 10 | | Fund, until the full amount requested for the fiscal year, but |
| 11 | | not
in excess of the amount specified above as "Total Deposit", |
| 12 | | has been deposited. |
| 13 | | Subject to payment of amounts into the Build Illinois Fund |
| 14 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 15 | | preceding paragraphs
or in any amendments
thereto hereafter |
| 16 | | enacted, beginning July 1, 1993 and ending on September 30, |
| 17 | | 2013, the Department shall each
month pay into the Illinois Tax |
| 18 | | Increment Fund 0.27% of 80% of the net revenue
realized for the |
| 19 | | preceding month from the 6.25% general rate on the selling
|
| 20 | | price of tangible personal property. |
| 21 | | Subject to payment of amounts into the Build Illinois Fund |
| 22 | | and the
McCormick Place Expansion Project Fund pursuant to the |
| 23 | | preceding paragraphs or in any
amendments thereto hereafter |
| 24 | | enacted, beginning with the receipt of the first
report of |
| 25 | | taxes paid by an eligible business and continuing for a 25-year
|
| 26 | | period, the Department shall each month pay into the Energy |
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| 1 | | Infrastructure
Fund 80% of the net revenue realized from the |
| 2 | | 6.25% general rate on the
selling price of Illinois-mined coal |
| 3 | | that was sold to an eligible business.
For purposes of this |
| 4 | | paragraph, the term "eligible business" means a new
electric |
| 5 | | generating facility certified pursuant to Section 605-332 of |
| 6 | | the
Department of Commerce and Economic Opportunity
Law of the |
| 7 | | Civil Administrative Code of Illinois. |
| 8 | | Subject to payment of amounts into the Build Illinois Fund, |
| 9 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
| 10 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
| 11 | | the preceding paragraphs or in any amendments to this Section |
| 12 | | hereafter enacted, beginning on the first day of the first |
| 13 | | calendar month to occur on or after August 26, 2014 (the |
| 14 | | effective date of Public Act 98-1098), each month, from the |
| 15 | | collections made under Section 9 of the Use Tax Act, Section 9 |
| 16 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
| 17 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| 18 | | the Department shall pay into the Tax Compliance and |
| 19 | | Administration Fund, to be used, subject to appropriation, to |
| 20 | | fund additional auditors and compliance personnel at the |
| 21 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| 22 | | the cash receipts collected during the preceding fiscal year by |
| 23 | | the Audit Bureau of the Department under the Use Tax Act, the |
| 24 | | Service Use Tax Act, the Service Occupation Tax Act, the |
| 25 | | Retailers' Occupation Tax Act, and associated local occupation |
| 26 | | and use taxes administered by the Department. |
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| 1 | | Subject to payments of amounts into the Build Illinois |
| 2 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
| 3 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
| 4 | | Compliance and Administration Fund as provided in this Section, |
| 5 | | beginning on July 1, 2018 the Department shall pay each month |
| 6 | | into the Downstate Public Transportation Fund the moneys |
| 7 | | required to be so paid under Section 2-3 of the Downstate |
| 8 | | Public Transportation Act. |
| 9 | | Subject to successful execution and delivery of a public |
| 10 | | private agreement between the public agency and private entity |
| 11 | | and completion of the civic build, beginning on July 1, 2023, |
| 12 | | of the remainder of the moneys received by the Department under |
| 13 | | the Use Tax Act, the Service Use Tax Act, the Service |
| 14 | | Occupation Tax Act, and this Act, the Department shall deposit |
| 15 | | the following specified deposits in the aggregate from |
| 16 | | collections under the Use Tax Act, the Service Use Tax Act, the |
| 17 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| 18 | | Act, as required under Section 8.25g of the State Finance Act |
| 19 | | for distribution consistent with the Public-Private |
| 20 | | Partnership for Civic and Transit Infrastructure Project Act. |
| 21 | | The moneys received by the Department pursuant to this Act and |
| 22 | | required to be deposited into the Civic and Transit |
| 23 | | Infrastructure Fund are subject to the pledge, claim and charge |
| 24 | | set forth in Section 55 of the Public-Private Partnership for |
| 25 | | Civic and Transit Infrastructure Project Act. As used in this |
| 26 | | paragraph, "civic build", "private entity", "private public |
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| 1 | | agreement", and "public agency" have meanings provided in |
| 2 | | Section 25-10 of the Public-Private Partnership for Civic and |
| 3 | | Transit Infrastructure Project Act. |
| 4 | | Fiscal Year.............................Total Deposit |
| 5 | | 2024.....................................$200,000,000 |
| 6 | | 2025.....................................$206,000,000 |
| 7 | | 2026.....................................$212,200,000 |
| 8 | | 2027.....................................$218,500,000 |
| 9 | | 2028.....................................$225,100,000 |
| 10 | | 2029.....................................$288,700,000 |
| 11 | | 2030.....................................$298,900,000 |
| 12 | | 2031.....................................$309,300,000 |
| 13 | | 2032.....................................$320,100,000 |
| 14 | | 2033.....................................$331,200,000 |
| 15 | | 2034.....................................$341,200,000 |
| 16 | | 2035.....................................$351,400,000 |
| 17 | | 2036.....................................$361,900,000 |
| 18 | | 2037.....................................$372,800,000 |
| 19 | | 2038.....................................$384,000,000 |
| 20 | | 2039.....................................$395,500,000 |
| 21 | | 2040.....................................$407,400,000 |
| 22 | | 2041.....................................$419,600,000 |
| 23 | | 2042.....................................$432,200,000 |
| 24 | | 2043.....................................$445,100,000 |
| 25 | | Of the remainder of the moneys received by the Department |
| 26 | | pursuant to
this Act, 75% thereof shall be paid into the State |
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| 1 | | Treasury and 25% shall
be reserved in a special account and |
| 2 | | used only for the transfer to the
Common School Fund as part of |
| 3 | | the monthly transfer from the General Revenue
Fund in |
| 4 | | accordance with Section 8a of the State Finance Act. |
| 5 | | The Department may, upon separate written notice to a |
| 6 | | taxpayer,
require the taxpayer to prepare and file with the |
| 7 | | Department on a form
prescribed by the Department within not |
| 8 | | less than 60 days after receipt
of the notice an annual |
| 9 | | information return for the tax year specified in
the notice. |
| 10 | | Such annual return to the Department shall include a
statement |
| 11 | | of gross receipts as shown by the retailer's last Federal |
| 12 | | income
tax return. If the total receipts of the business as |
| 13 | | reported in the
Federal income tax return do not agree with the |
| 14 | | gross receipts reported to
the Department of Revenue for the |
| 15 | | same period, the retailer shall attach
to his annual return a |
| 16 | | schedule showing a reconciliation of the 2
amounts and the |
| 17 | | reasons for the difference. The retailer's annual
return to the |
| 18 | | Department shall also disclose the cost of goods sold by
the |
| 19 | | retailer during the year covered by such return, opening and |
| 20 | | closing
inventories of such goods for such year, costs of goods |
| 21 | | used from stock
or taken from stock and given away by the |
| 22 | | retailer during such year,
payroll information of the |
| 23 | | retailer's business during such year and any
additional |
| 24 | | reasonable information which the Department deems would be
|
| 25 | | helpful in determining the accuracy of the monthly, quarterly |
| 26 | | or annual
returns filed by such retailer as provided for in |
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| 1 | | this Section. |
| 2 | | If the annual information return required by this Section |
| 3 | | is not
filed when and as required, the taxpayer shall be liable |
| 4 | | as follows: |
| 5 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
| 6 | | for a penalty equal to 1/6 of 1% of the tax due from such |
| 7 | | taxpayer under
this Act during the period to be covered by |
| 8 | | the annual return for each
month or fraction of a month |
| 9 | | until such return is filed as required, the
penalty to be |
| 10 | | assessed and collected in the same manner as any other
|
| 11 | | penalty provided for in this Act. |
| 12 | | (ii) On and after January 1, 1994, the taxpayer shall |
| 13 | | be
liable for a penalty as described in Section 3-4 of the |
| 14 | | Uniform Penalty and
Interest Act. |
| 15 | | The chief executive officer, proprietor, owner or highest |
| 16 | | ranking
manager shall sign the annual return to certify the |
| 17 | | accuracy of the
information contained therein. Any person who |
| 18 | | willfully signs the
annual return containing false or |
| 19 | | inaccurate information shall be guilty
of perjury and punished |
| 20 | | accordingly. The annual return form prescribed
by the |
| 21 | | Department shall include a warning that the person signing the
|
| 22 | | return may be liable for perjury. |
| 23 | | The provisions of this Section concerning the filing of an |
| 24 | | annual
information return do not apply to a retailer who is not |
| 25 | | required to
file an income tax return with the United States |
| 26 | | Government. |
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| 1 | | As soon as possible after the first day of each month, upon |
| 2 | | certification
of the Department of Revenue, the Comptroller |
| 3 | | shall order transferred and
the Treasurer shall transfer from |
| 4 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
| 5 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
| 6 | | for the second preceding
month.
Beginning April 1, 2000, this |
| 7 | | transfer is no longer required
and shall not be made. |
| 8 | | Net revenue realized for a month shall be the revenue |
| 9 | | collected by the
State pursuant to this Act, less the amount |
| 10 | | paid out during that month as
refunds to taxpayers for |
| 11 | | overpayment of liability. |
| 12 | | For greater simplicity of administration, manufacturers, |
| 13 | | importers
and wholesalers whose products are sold at retail in |
| 14 | | Illinois by
numerous retailers, and who wish to do so, may |
| 15 | | assume the responsibility
for accounting and paying to the |
| 16 | | Department all tax accruing under this
Act with respect to such |
| 17 | | sales, if the retailers who are affected do not
make written |
| 18 | | objection to the Department to this arrangement. |
| 19 | | Any person who promotes, organizes, provides retail |
| 20 | | selling space for
concessionaires or other types of sellers at |
| 21 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
| 22 | | local fairs, art shows, flea markets and similar
exhibitions or |
| 23 | | events, including any transient merchant as defined by Section |
| 24 | | 2
of the Transient Merchant Act of 1987, is required to file a |
| 25 | | report with the
Department providing the name of the merchant's |
| 26 | | business, the name of the
person or persons engaged in |
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| 1 | | merchant's business, the permanent address and
Illinois |
| 2 | | Retailers Occupation Tax Registration Number of the merchant, |
| 3 | | the
dates and location of the event and other reasonable |
| 4 | | information that the
Department may require. The report must be |
| 5 | | filed not later than the 20th day
of the month next following |
| 6 | | the month during which the event with retail sales
was held. |
| 7 | | Any person who fails to file a report required by this Section
|
| 8 | | commits a business offense and is subject to a fine not to |
| 9 | | exceed $250. |
| 10 | | Any person engaged in the business of selling tangible |
| 11 | | personal
property at retail as a concessionaire or other type |
| 12 | | of seller at the
Illinois State Fair, county fairs, art shows, |
| 13 | | flea markets and similar
exhibitions or events, or any |
| 14 | | transient merchants, as defined by Section 2
of the Transient |
| 15 | | Merchant Act of 1987, may be required to make a daily report
of |
| 16 | | the amount of such sales to the Department and to make a daily |
| 17 | | payment of
the full amount of tax due. The Department shall |
| 18 | | impose this
requirement when it finds that there is a |
| 19 | | significant risk of loss of
revenue to the State at such an |
| 20 | | exhibition or event. Such a finding
shall be based on evidence |
| 21 | | that a substantial number of concessionaires
or other sellers |
| 22 | | who are not residents of Illinois will be engaging in
the |
| 23 | | business of selling tangible personal property at retail at the
|
| 24 | | exhibition or event, or other evidence of a significant risk of |
| 25 | | loss of revenue
to the State. The Department shall notify |
| 26 | | concessionaires and other sellers
affected by the imposition of |
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| 1 | | this requirement. In the absence of
notification by the |
| 2 | | Department, the concessionaires and other sellers
shall file |
| 3 | | their returns as otherwise required in this Section. |
| 4 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
| 5 | | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. |
| 6 | | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
|
| 7 | | ARTICLE 30. REBUILD ILLINOIS GRANT PROGRAM
|
| 8 | | Section 30-1. Short title. This Article may be cited as the |
| 9 | | Rebuild Illinois Grant Program Act. References in this Article |
| 10 | | to "this Act" mean this Article.
|
| 11 | | Section 30-5. The Department of Commerce and Economic |
| 12 | | Opportunity Law of the Civil Administrative Code of Illinois is |
| 13 | | amended by adding Section 605-1025 as follows:
|
| 14 | | (20 ILCS 605/605-1025 new) |
| 15 | | Sec. 605-1025. Human Services Capital Investment Grant |
| 16 | | Program. |
| 17 | | (a) The Department of Commerce and Economic Opportunity, in |
| 18 | | coordination with the Department of Human Services, shall |
| 19 | | establish a Human Services Capital Investment Grant Program. |
| 20 | | The Department shall, subject to appropriation, make capital |
| 21 | | improvement grants to human services providers serving |
| 22 | | low-income or marginalized populations. The Build Illinois |
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| 1 | | Bond Fund shall be the source of funding for the program. |
| 2 | | Eligible grant recipients shall be human services providers |
| 3 | | that offer facilities and services in a manner that supports |
| 4 | | and fulfills the mission of Department of Human Services. |
| 5 | | Eligible grant recipients include but are not limited to, |
| 6 | | domestic violence shelters, rape crisis centers, comprehensive |
| 7 | | youth services, teen REACH providers, supportive housing |
| 8 | | providers, developmental disability community providers, |
| 9 | | behavioral health providers, and other community-based |
| 10 | | providers. Eligible grant recipients have no entitlement to a |
| 11 | | grant under this Section. |
| 12 | | (b) The Department, in consultation with the Department of |
| 13 | | Human Services, shall adopt rules to implement this Section and |
| 14 | | shall create a competitive application procedure for grants to |
| 15 | | be awarded. The rules shall specify the manner of applying for |
| 16 | | grants; grantee eligibility requirements; project eligibility |
| 17 | | requirements; restrictions on the use of grant moneys; the |
| 18 | | manner in which grantees must account for the use of grant |
| 19 | | moneys; and any other provision that the Department of Commerce |
| 20 | | and Economic Opportunity or Department of Human Services |
| 21 | | determine to be necessary or useful for the administration of |
| 22 | | this Section. Rules may include a requirement for grantees to |
| 23 | | provide local matching funds in an amount equal to a specific |
| 24 | | percentage of the grant. |
| 25 | | (c) The Department of Human Services shall establish |
| 26 | | standards for determining the priorities concerning the |
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| 1 | | necessity for capital facilities for the provision of human |
| 2 | | services based on data available to the Department. |
| 3 | | (d) No portion of a human services capital investment grant |
| 4 | | awarded under this Section may be used by a grantee to pay for |
| 5 | | any on-going operational costs or outstanding debt.
|
| 6 | | Section 30-10. The Department of Transportation Law of the |
| 7 | | Civil Administrative Code of Illinois is amended by changing |
| 8 | | Section 2705-285 as follows:
|
| 9 | | (20 ILCS 2705/2705-285) (was 20 ILCS 2705/49.06b)
|
| 10 | | Sec. 2705-285. Ports and waterways. |
| 11 | | (a) The Department has the power to undertake port and |
| 12 | | waterway development planning and
studies of port and waterway |
| 13 | | development problems and to provide
technical assistance to |
| 14 | | port districts and units of local government in
connection with |
| 15 | | port and waterway development activities. The
Department may |
| 16 | | provide financial assistance for the ordinary and
contingent |
| 17 | | expenses of port districts upon the terms and
conditions that
|
| 18 | | the Department finds necessary to aid in the development of |
| 19 | | those
districts.
|
| 20 | | (b)The Department shall coordinate all its activities |
| 21 | | under this Section
with the Department of Commerce and Economic |
| 22 | | Opportunity. |
| 23 | | (c) The Department, in coordination with the Department of |
| 24 | | Commerce and Economic Opportunity, shall establish a Port |
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| 1 | | Facilities Capital Investment Grant Program. The Department |
| 2 | | shall, subject to appropriation, make capital improvement |
| 3 | | grants to port districts. The Multi-modal Transportation Bond |
| 4 | | Fund shall be the source of funding for the program. Eligible |
| 5 | | grant recipients shall be public port districts that offer |
| 6 | | facilities and services in a manner that supports and fulfills |
| 7 | | the mission of the Department. Eligible grant recipients have |
| 8 | | no entitlement to a grant under this Section. |
| 9 | | (d) The Department, in consultation with the Department of |
| 10 | | Commerce and Economic Opportunity, shall adopt rules to |
| 11 | | implement this Section and shall create a competitive |
| 12 | | application procedure for grants to be awarded. The rules shall |
| 13 | | specify: the manner of applying for grants; grantee eligibility |
| 14 | | requirements; project eligibility requirements; restrictions |
| 15 | | on the use of grant moneys; the manner in which grantees must |
| 16 | | account for the use of grant moneys; and any other provision |
| 17 | | that the Department or the Department of Commerce and Economic |
| 18 | | Opportunity determine to be necessary or useful for the |
| 19 | | administration of this Section. Rules may include a requirement |
| 20 | | for grantees to provide local matching funds in an amount equal |
| 21 | | to a specific percentage of the grant. |
| 22 | | (e) The Department of Commerce and Economic Opportunity |
| 23 | | shall establish standards for determining the priorities |
| 24 | | concerning the necessity for capital facilities for ports based |
| 25 | | on data available to the Department. |
| 26 | | (f) No portion of a capital investment grant awarded under |
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| 1 | | this Section may be used by a grantee to pay for any on-going |
| 2 | | operational costs or outstanding debt.
|
| 3 | | (Source: P.A. 94-793, eff. 5-19-06.)
|
| 4 | | Section 30-15. The Capital Development Board Act is amended |
| 5 | | by adding Section 20 as follows:
|
| 6 | | (20 ILCS 3105/20 new) |
| 7 | | Sec. 20. Hospital and Healthcare Transformation Capital |
| 8 | | Investment Grant Program. |
| 9 | | (a) The Capital Development Board, in coordination with the |
| 10 | | Department of Healthcare and Family Services, shall establish a |
| 11 | | Hospital and Healthcare Transformation Capital Investment |
| 12 | | Grant Program. The Board shall, subject to appropriation, make |
| 13 | | capital improvement grants to Illinois hospitals licensed |
| 14 | | under the Hospital Licensing Act and other qualified healthcare |
| 15 | | providers serving the people of Illinois. The Build Illinois |
| 16 | | Bond Fund shall be the source of funding for the program. |
| 17 | | Eligible grant recipients shall be hospitals and other |
| 18 | | healthcare providers that offer facilities and services in a |
| 19 | | manner that supports and fulfills the mission of Department of |
| 20 | | Healthcare and Family Services. Eligible grant recipients have |
| 21 | | no entitlement to a grant under this Section. |
| 22 | | (b) The Capital Development Board, in consultation with the |
| 23 | | Department of Healthcare and Family Services shall adopt rules |
| 24 | | to implement this Section and shall create a competitive |
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| 1 | | application procedure for grants to be awarded. The rules shall |
| 2 | | specify: the manner of applying for grants; grantee eligibility |
| 3 | | requirements; project eligibility requirements; restrictions |
| 4 | | on the use of grant moneys; the manner in grantees must account |
| 5 | | for the use of grant moneys; and any other provision that the |
| 6 | | Capital Development Board or Department of Healthcare and |
| 7 | | Family Services determine to be necessary or useful for the |
| 8 | | administration of this Section. Rules may include a requirement |
| 9 | | for grantees to provide local matching funds in an amount equal |
| 10 | | to a certain percentage of the grant. |
| 11 | | (c) The Department of Healthcare and Family Services shall |
| 12 | | establish standards for the determination of priority needs |
| 13 | | concerning health care transformation based on projects |
| 14 | | located in communities in the State with the greatest |
| 15 | | utilization of Medicaid services or underserved communities, |
| 16 | | including, but not limited to Safety Net Hospitals and Critical |
| 17 | | Access Hospitals, utilizing data available to the Department. |
| 18 | | (d) Nothing in this Section shall exempt nor relieve any |
| 19 | | healthcare provider receiving a grant under this Section from |
| 20 | | any requirement of the Illinois Health Facilities Planning Act. |
| 21 | | (e) No portion of a healthcare transformation capital |
| 22 | | investment program grant awarded under this Section may be used |
| 23 | | by a hospital or other healthcare provider to pay for any |
| 24 | | on-going operational costs, pay outstanding debt, or be |
| 25 | | allocated to an endowment or other invested fund.
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| 1 | | Section 30-20. The Private Colleges and Universities |
| 2 | | Capital Distribution Formula Act is amended by changing |
| 3 | | Sections 25-5, 25-10, and 25-15 and by adding Section 25-7 as |
| 4 | | follows:
|
| 5 | | (30 ILCS 769/25-5)
|
| 6 | | Sec. 25-5. Definitions. In this Act: |
| 7 | | "Independent colleges" means non-public, non-profit |
| 8 | | colleges and universities based in Illinois. The term does not |
| 9 | | include any institution that primarily or exclusively provided |
| 10 | | online education services as of the fall 2017 2008 term. |
| 11 | | "FTE" means full-time equivalent enrollment based on Fall |
| 12 | | 2017 2008 Final full-time equivalent enrollment according to |
| 13 | | the Illinois Board of Higher Education.
|
| 14 | | (Source: P.A. 96-37, eff. 7-13-09.)
|
| 15 | | (30 ILCS 769/25-7 new) |
| 16 | | Sec. 25-7. Capital Investment Grant Program. |
| 17 | | (a) The Capital Development Board, in coordination with the |
| 18 | | Board of Higher Education, shall establish a Capital Investment |
| 19 | | Grant Program for independent colleges. The Capital |
| 20 | | Development Board shall, subject to appropriation, and subject |
| 21 | | to direction by the Board of Higher Education, make capital |
| 22 | | improvement grants to independent colleges in Illinois. The |
| 23 | | Build Illinois Bond Fund shall be the source of funding for the |
| 24 | | program. Eligible grant recipients shall be independent |
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| 1 | | colleges that offer facilities and services in a manner that |
| 2 | | supports and fulfills the mission of Board of Higher Education. |
| 3 | | Eligible grant recipients have no entitlement to a grant under |
| 4 | | this Section. |
| 5 | | (b) The Capital Development Board, in consultation with the |
| 6 | | Board of Higher Education, shall adopt rules to implement this |
| 7 | | Section and shall create an application procedure for grants to |
| 8 | | be awarded. The rules shall specify: the manner of applying for |
| 9 | | grants; grantee eligibility requirements; project eligibility |
| 10 | | requirements; restrictions on the use of grant moneys; the |
| 11 | | manner in which grantees must account for the use of grant |
| 12 | | moneys; and any other provision that the Capital Development |
| 13 | | Board or Board of Higher Education determine to be necessary or |
| 14 | | useful for the administration of this Section. |
| 15 | | (c) No portion of an independent college capital investment |
| 16 | | program grant awarded under this Section may be used by an |
| 17 | | independent college to pay for any on-going operational costs, |
| 18 | | pay outstanding debt, or be allocated to an endowment or other |
| 19 | | invested fund.
|
| 20 | | (30 ILCS 769/25-10)
|
| 21 | | Sec. 25-10. Distribution. |
| 22 | | (a) This Section Act creates a distribution formula for |
| 23 | | funds appropriated from the Build Illinois Bond Fund to the |
| 24 | | Capital Development Board for the Illinois Board of Higher |
| 25 | | Education for grants to various private colleges and |
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| 1 | | universities awarded pursuant to Section 25-7. |
| 2 | | (b) Funds appropriated for this purpose shall be |
| 3 | | distributed by the Illinois Board of Higher Education through a |
| 4 | | formula to independent colleges that have been given |
| 5 | | operational approval by the Illinois Board of Higher Education |
| 6 | | as of the Fall 2017 2008 term. The distribution formula shall |
| 7 | | have 2 components: a base grant portion of the appropriation |
| 8 | | and an FTE grant portion of the appropriation. Each independent |
| 9 | | college shall be awarded both a base grant portion of the |
| 10 | | appropriation and an FTE grant portion of the appropriation. |
| 11 | | (c) The Illinois Board of Higher Education shall distribute |
| 12 | | moneys appropriated for this purpose to independent colleges |
| 13 | | based on the following base grant criteria: for each |
| 14 | | independent college reporting between 1 and 200 FTE a base |
| 15 | | grant amount of $200,000 shall be set awarded; for each |
| 16 | | independent college reporting between 201 and 500 FTE a base |
| 17 | | grant amount of $1,000,000 shall be set awarded; for each |
| 18 | | independent college reporting between 501 and 4,000 FTE a base |
| 19 | | grant amount of $2,000,000 shall be set awarded; and for each |
| 20 | | independent college reporting 4,001 or more FTE a base grant |
| 21 | | amountof $5,000,000 shall be set awarded. |
| 22 | | (d) If appropriations exceed the total aggregate amount of |
| 23 | | the base grants determined pursuant to subsection (c), then |
| 24 | | additional grant amounts may be set by the Board of Higher |
| 25 | | Education. The additional grants The remainder of the moneys |
| 26 | | appropriated for this purpose shall be distributed by the |
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| 1 | | Illinois Board of Higher Education to each eligible independent |
| 2 | | college on a per capita basis as determined by the independent |
| 3 | | college's FTE as reported by the Illinois Board of Higher |
| 4 | | Education's most recent fall FTE report. |
| 5 | | Each eligible independent college, after an appropriation |
| 6 | | has been enacted, must apply for a Capital Investment Grant in |
| 7 | | order to be eligible to receive funds under this Program. An |
| 8 | | independent college may apply for an amount not to exceed the |
| 9 | | distribution amount determined by the Board of Higher Education |
| 10 | | pursuant to subsections (c) and (d). shall have up to 10 years |
| 11 | | from the date of appropriation to access and utilize its |
| 12 | | awarded amounts. If any independent college does not utilize |
| 13 | | its full award or a portion thereof after 10 years, the |
| 14 | | remaining funds shall be re-distributed to other independent |
| 15 | | colleges on an FTE basis.
|
| 16 | | (Source: P.A. 98-674, eff. 6-30-14.)
|
| 17 | | (30 ILCS 769/25-15) |
| 18 | | Sec. 25-15. Transfer of funds to another independent |
| 19 | | college. |
| 20 | | (a) If an institution received a grant under this Article |
| 21 | | and subsequently fails to meet the definition of "independent |
| 22 | | college", the remaining funds shall be re-distributed as |
| 23 | | provided in Section 25-10, unless the campus or facilities for |
| 24 | | which the grant was given are operated by another institution |
| 25 | | that qualifies as an independent college under this Article. |
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| 1 | | (b) If the facilities of a former independent college are |
| 2 | | operated by another entity that qualifies as an independent |
| 3 | | college as provided in subsection (a) of this Section, then the |
| 4 | | entire balance of the grant provided under this Article |
| 5 | | remaining on the date the former independent college ceased |
| 6 | | operations, including any amount that had been withheld after |
| 7 | | the former independent college ceased operations, shall be |
| 8 | | transferred to the successor independent college for the |
| 9 | | purpose of operating those facilities for the duration of the |
| 10 | | grant. |
| 11 | | (c) In the event that, on or before the effective date of |
| 12 | | this amendatory Act of the 98th General Assembly, the remaining |
| 13 | | funds have been re-allocated or re-distributed to other |
| 14 | | independent colleges, or the Illinois Board of Higher Education |
| 15 | | has planned for the remaining funds to be re-allocated or |
| 16 | | re-distributed to other independent colleges, before the |
| 17 | | 5-year period provided under this Act for the utilization of |
| 18 | | funds has ended, any funds so re-allocated or re-distributed |
| 19 | | shall be deducted from future allocations to those other |
| 20 | | independent colleges and re-allocated or re-distributed to the |
| 21 | | initial institution or the successor entity operating the |
| 22 | | facilities of the original institution if: (i) the institution |
| 23 | | that failed to meet the definition of "independent college" |
| 24 | | once again meets the definition of "independent college" before |
| 25 | | the 5-year period has expired; or (ii) the facility or |
| 26 | | facilities of the former independent college are operated by |
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| 1 | | another entity that qualifies as an independent college before |
| 2 | | the 5-year period has expired.
|
| 3 | | (Source: P.A. 98-715, eff. 7-16-14.)
|
| 4 | | ARTICLE 35. REIMBURSEMENT RATES
|
| 5 | | Section 35-5. The Illinois Administrative Procedure Act is |
| 6 | | amended by changing Section 5-45 as follows:
|
| 7 | | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) |
| 8 | | Sec. 5-45. Emergency rulemaking. |
| 9 | | (a) "Emergency" means the existence of any situation that |
| 10 | | any agency
finds reasonably constitutes a threat to the public |
| 11 | | interest, safety, or
welfare. |
| 12 | | (b) If any agency finds that an
emergency exists that |
| 13 | | requires adoption of a rule upon fewer days than
is required by |
| 14 | | Section 5-40 and states in writing its reasons for that
|
| 15 | | finding, the agency may adopt an emergency rule without prior |
| 16 | | notice or
hearing upon filing a notice of emergency rulemaking |
| 17 | | with the Secretary of
State under Section 5-70. The notice |
| 18 | | shall include the text of the
emergency rule and shall be |
| 19 | | published in the Illinois Register. Consent
orders or other |
| 20 | | court orders adopting settlements negotiated by an agency
may |
| 21 | | be adopted under this Section. Subject to applicable |
| 22 | | constitutional or
statutory provisions, an emergency rule |
| 23 | | becomes effective immediately upon
filing under Section 5-65 or |
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| 1 | | at a stated date less than 10 days
thereafter. The agency's |
| 2 | | finding and a statement of the specific reasons
for the finding |
| 3 | | shall be filed with the rule. The agency shall take
reasonable |
| 4 | | and appropriate measures to make emergency rules known to the
|
| 5 | | persons who may be affected by them. |
| 6 | | (c) An emergency rule may be effective for a period of not |
| 7 | | longer than
150 days, but the agency's authority to adopt an |
| 8 | | identical rule under Section
5-40 is not precluded. No |
| 9 | | emergency rule may be adopted more
than once in any 24-month |
| 10 | | period, except that this limitation on the number
of emergency |
| 11 | | rules that may be adopted in a 24-month period does not apply
|
| 12 | | to (i) emergency rules that make additions to and deletions |
| 13 | | from the Drug
Manual under Section 5-5.16 of the Illinois |
| 14 | | Public Aid Code or the
generic drug formulary under Section |
| 15 | | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) |
| 16 | | emergency rules adopted by the Pollution Control
Board before |
| 17 | | July 1, 1997 to implement portions of the Livestock Management
|
| 18 | | Facilities Act, (iii) emergency rules adopted by the Illinois |
| 19 | | Department of Public Health under subsections (a) through (i) |
| 20 | | of Section 2 of the Department of Public Health Act when |
| 21 | | necessary to protect the public's health, (iv) emergency rules |
| 22 | | adopted pursuant to subsection (n) of this Section, (v) |
| 23 | | emergency rules adopted pursuant to subsection (o) of this |
| 24 | | Section, or (vi) emergency rules adopted pursuant to subsection |
| 25 | | (c-5) of this Section. Two or more emergency rules having |
| 26 | | substantially the same
purpose and effect shall be deemed to be |
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| 1 | | a single rule for purposes of this
Section. |
| 2 | | (c-5) To facilitate the maintenance of the program of group |
| 3 | | health benefits provided to annuitants, survivors, and retired |
| 4 | | employees under the State Employees Group Insurance Act of |
| 5 | | 1971, rules to alter the contributions to be paid by the State, |
| 6 | | annuitants, survivors, retired employees, or any combination |
| 7 | | of those entities, for that program of group health benefits, |
| 8 | | shall be adopted as emergency rules. The adoption of those |
| 9 | | rules shall be considered an emergency and necessary for the |
| 10 | | public interest, safety, and welfare. |
| 11 | | (d) In order to provide for the expeditious and timely |
| 12 | | implementation
of the State's fiscal year 1999 budget, |
| 13 | | emergency rules to implement any
provision of Public Act 90-587 |
| 14 | | or 90-588
or any other budget initiative for fiscal year 1999 |
| 15 | | may be adopted in
accordance with this Section by the agency |
| 16 | | charged with administering that
provision or initiative, |
| 17 | | except that the 24-month limitation on the adoption
of |
| 18 | | emergency rules and the provisions of Sections 5-115 and 5-125 |
| 19 | | do not apply
to rules adopted under this subsection (d). The |
| 20 | | adoption of emergency rules
authorized by this subsection (d) |
| 21 | | shall be deemed to be necessary for the
public interest, |
| 22 | | safety, and welfare. |
| 23 | | (e) In order to provide for the expeditious and timely |
| 24 | | implementation
of the State's fiscal year 2000 budget, |
| 25 | | emergency rules to implement any
provision of Public Act 91-24
|
| 26 | | or any other budget initiative for fiscal year 2000 may be |
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| 1 | | adopted in
accordance with this Section by the agency charged |
| 2 | | with administering that
provision or initiative, except that |
| 3 | | the 24-month limitation on the adoption
of emergency rules and |
| 4 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 5 | | rules adopted under this subsection (e). The adoption of |
| 6 | | emergency rules
authorized by this subsection (e) shall be |
| 7 | | deemed to be necessary for the
public interest, safety, and |
| 8 | | welfare. |
| 9 | | (f) In order to provide for the expeditious and timely |
| 10 | | implementation
of the State's fiscal year 2001 budget, |
| 11 | | emergency rules to implement any
provision of Public Act 91-712
|
| 12 | | or any other budget initiative for fiscal year 2001 may be |
| 13 | | adopted in
accordance with this Section by the agency charged |
| 14 | | with administering that
provision or initiative, except that |
| 15 | | the 24-month limitation on the adoption
of emergency rules and |
| 16 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 17 | | rules adopted under this subsection (f). The adoption of |
| 18 | | emergency rules
authorized by this subsection (f) shall be |
| 19 | | deemed to be necessary for the
public interest, safety, and |
| 20 | | welfare. |
| 21 | | (g) In order to provide for the expeditious and timely |
| 22 | | implementation
of the State's fiscal year 2002 budget, |
| 23 | | emergency rules to implement any
provision of Public Act 92-10
|
| 24 | | or any other budget initiative for fiscal year 2002 may be |
| 25 | | adopted in
accordance with this Section by the agency charged |
| 26 | | with administering that
provision or initiative, except that |
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| 1 | | the 24-month limitation on the adoption
of emergency rules and |
| 2 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 3 | | rules adopted under this subsection (g). The adoption of |
| 4 | | emergency rules
authorized by this subsection (g) shall be |
| 5 | | deemed to be necessary for the
public interest, safety, and |
| 6 | | welfare. |
| 7 | | (h) In order to provide for the expeditious and timely |
| 8 | | implementation
of the State's fiscal year 2003 budget, |
| 9 | | emergency rules to implement any
provision of Public Act 92-597
|
| 10 | | or any other budget initiative for fiscal year 2003 may be |
| 11 | | adopted in
accordance with this Section by the agency charged |
| 12 | | with administering that
provision or initiative, except that |
| 13 | | the 24-month limitation on the adoption
of emergency rules and |
| 14 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
| 15 | | rules adopted under this subsection (h). The adoption of |
| 16 | | emergency rules
authorized by this subsection (h) shall be |
| 17 | | deemed to be necessary for the
public interest, safety, and |
| 18 | | welfare. |
| 19 | | (i) In order to provide for the expeditious and timely |
| 20 | | implementation
of the State's fiscal year 2004 budget, |
| 21 | | emergency rules to implement any
provision of Public Act 93-20
|
| 22 | | or any other budget initiative for fiscal year 2004 may be |
| 23 | | adopted in
accordance with this Section by the agency charged |
| 24 | | with administering that
provision or initiative, except that |
| 25 | | the 24-month limitation on the adoption
of emergency rules and |
| 26 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
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| 1 | | rules adopted under this subsection (i). The adoption of |
| 2 | | emergency rules
authorized by this subsection (i) shall be |
| 3 | | deemed to be necessary for the
public interest, safety, and |
| 4 | | welfare. |
| 5 | | (j) In order to provide for the expeditious and timely |
| 6 | | implementation of the provisions of the State's fiscal year |
| 7 | | 2005 budget as provided under the Fiscal Year 2005 Budget |
| 8 | | Implementation (Human Services) Act, emergency rules to |
| 9 | | implement any provision of the Fiscal Year 2005 Budget |
| 10 | | Implementation (Human Services) Act may be adopted in |
| 11 | | accordance with this Section by the agency charged with |
| 12 | | administering that provision, except that the 24-month |
| 13 | | limitation on the adoption of emergency rules and the |
| 14 | | provisions of Sections 5-115 and 5-125 do not apply to rules |
| 15 | | adopted under this subsection (j). The Department of Public Aid |
| 16 | | may also adopt rules under this subsection (j) necessary to |
| 17 | | administer the Illinois Public Aid Code and the Children's |
| 18 | | Health Insurance Program Act. The adoption of emergency rules |
| 19 | | authorized by this subsection (j) shall be deemed to be |
| 20 | | necessary for the public interest, safety, and welfare.
|
| 21 | | (k) In order to provide for the expeditious and timely |
| 22 | | implementation of the provisions of the State's fiscal year |
| 23 | | 2006 budget, emergency rules to implement any provision of |
| 24 | | Public Act 94-48 or any other budget initiative for fiscal year |
| 25 | | 2006 may be adopted in accordance with this Section by the |
| 26 | | agency charged with administering that provision or |
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| 1 | | initiative, except that the 24-month limitation on the adoption |
| 2 | | of emergency rules and the provisions of Sections 5-115 and |
| 3 | | 5-125 do not apply to rules adopted under this subsection (k). |
| 4 | | The Department of Healthcare and Family Services may also adopt |
| 5 | | rules under this subsection (k) necessary to administer the |
| 6 | | Illinois Public Aid Code, the Senior Citizens and Persons with |
| 7 | | Disabilities Property Tax Relief Act, the Senior Citizens and |
| 8 | | Disabled Persons Prescription Drug Discount Program Act (now |
| 9 | | the Illinois Prescription Drug Discount Program Act), and the |
| 10 | | Children's Health Insurance Program Act. The adoption of |
| 11 | | emergency rules authorized by this subsection (k) shall be |
| 12 | | deemed to be necessary for the public interest, safety, and |
| 13 | | welfare.
|
| 14 | | (l) In order to provide for the expeditious and timely |
| 15 | | implementation of the provisions of the
State's fiscal year |
| 16 | | 2007 budget, the Department of Healthcare and Family Services |
| 17 | | may adopt emergency rules during fiscal year 2007, including |
| 18 | | rules effective July 1, 2007, in
accordance with this |
| 19 | | subsection to the extent necessary to administer the |
| 20 | | Department's responsibilities with respect to amendments to |
| 21 | | the State plans and Illinois waivers approved by the federal |
| 22 | | Centers for Medicare and Medicaid Services necessitated by the |
| 23 | | requirements of Title XIX and Title XXI of the federal Social |
| 24 | | Security Act. The adoption of emergency rules
authorized by |
| 25 | | this subsection (l) shall be deemed to be necessary for the |
| 26 | | public interest,
safety, and welfare.
|
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| 1 | | (m) In order to provide for the expeditious and timely |
| 2 | | implementation of the provisions of the
State's fiscal year |
| 3 | | 2008 budget, the Department of Healthcare and Family Services |
| 4 | | may adopt emergency rules during fiscal year 2008, including |
| 5 | | rules effective July 1, 2008, in
accordance with this |
| 6 | | subsection to the extent necessary to administer the |
| 7 | | Department's responsibilities with respect to amendments to |
| 8 | | the State plans and Illinois waivers approved by the federal |
| 9 | | Centers for Medicare and Medicaid Services necessitated by the |
| 10 | | requirements of Title XIX and Title XXI of the federal Social |
| 11 | | Security Act. The adoption of emergency rules
authorized by |
| 12 | | this subsection (m) shall be deemed to be necessary for the |
| 13 | | public interest,
safety, and welfare.
|
| 14 | | (n) In order to provide for the expeditious and timely |
| 15 | | implementation of the provisions of the State's fiscal year |
| 16 | | 2010 budget, emergency rules to implement any provision of |
| 17 | | Public Act 96-45 or any other budget initiative authorized by |
| 18 | | the 96th General Assembly for fiscal year 2010 may be adopted |
| 19 | | in accordance with this Section by the agency charged with |
| 20 | | administering that provision or initiative. The adoption of |
| 21 | | emergency rules authorized by this subsection (n) shall be |
| 22 | | deemed to be necessary for the public interest, safety, and |
| 23 | | welfare. The rulemaking authority granted in this subsection |
| 24 | | (n) shall apply only to rules promulgated during Fiscal Year |
| 25 | | 2010. |
| 26 | | (o) In order to provide for the expeditious and timely |
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| 1 | | implementation of the provisions of the State's fiscal year |
| 2 | | 2011 budget, emergency rules to implement any provision of |
| 3 | | Public Act 96-958 or any other budget initiative authorized by |
| 4 | | the 96th General Assembly for fiscal year 2011 may be adopted |
| 5 | | in accordance with this Section by the agency charged with |
| 6 | | administering that provision or initiative. The adoption of |
| 7 | | emergency rules authorized by this subsection (o) is deemed to |
| 8 | | be necessary for the public interest, safety, and welfare. The |
| 9 | | rulemaking authority granted in this subsection (o) applies |
| 10 | | only to rules promulgated on or after July 1, 2010 (the |
| 11 | | effective date of Public Act 96-958) through June 30, 2011. |
| 12 | | (p) In order to provide for the expeditious and timely |
| 13 | | implementation of the provisions of Public Act 97-689, |
| 14 | | emergency rules to implement any provision of Public Act 97-689 |
| 15 | | may be adopted in accordance with this subsection (p) by the |
| 16 | | agency charged with administering that provision or |
| 17 | | initiative. The 150-day limitation of the effective period of |
| 18 | | emergency rules does not apply to rules adopted under this |
| 19 | | subsection (p), and the effective period may continue through |
| 20 | | June 30, 2013. The 24-month limitation on the adoption of |
| 21 | | emergency rules does not apply to rules adopted under this |
| 22 | | subsection (p). The adoption of emergency rules authorized by |
| 23 | | this subsection (p) is deemed to be necessary for the public |
| 24 | | interest, safety, and welfare. |
| 25 | | (q) In order to provide for the expeditious and timely |
| 26 | | implementation of the provisions of Articles 7, 8, 9, 11, and |
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| 1 | | 12 of Public Act 98-104, emergency rules to implement any |
| 2 | | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 |
| 3 | | may be adopted in accordance with this subsection (q) by the |
| 4 | | agency charged with administering that provision or |
| 5 | | initiative. The 24-month limitation on the adoption of |
| 6 | | emergency rules does not apply to rules adopted under this |
| 7 | | subsection (q). The adoption of emergency rules authorized by |
| 8 | | this subsection (q) is deemed to be necessary for the public |
| 9 | | interest, safety, and welfare. |
| 10 | | (r) In order to provide for the expeditious and timely |
| 11 | | implementation of the provisions of Public Act 98-651, |
| 12 | | emergency rules to implement Public Act 98-651 may be adopted |
| 13 | | in accordance with this subsection (r) by the Department of |
| 14 | | Healthcare and Family Services. The 24-month limitation on the |
| 15 | | adoption of emergency rules does not apply to rules adopted |
| 16 | | under this subsection (r). The adoption of emergency rules |
| 17 | | authorized by this subsection (r) is deemed to be necessary for |
| 18 | | the public interest, safety, and welfare. |
| 19 | | (s) In order to provide for the expeditious and timely |
| 20 | | implementation of the provisions of Sections 5-5b.1 and 5A-2 of |
| 21 | | the Illinois Public Aid Code, emergency rules to implement any |
| 22 | | provision of Section 5-5b.1 or Section 5A-2 of the Illinois |
| 23 | | Public Aid Code may be adopted in accordance with this |
| 24 | | subsection (s) by the Department of Healthcare and Family |
| 25 | | Services. The rulemaking authority granted in this subsection |
| 26 | | (s) shall apply only to those rules adopted prior to July 1, |
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| 1 | | 2015. Notwithstanding any other provision of this Section, any |
| 2 | | emergency rule adopted under this subsection (s) shall only |
| 3 | | apply to payments made for State fiscal year 2015. The adoption |
| 4 | | of emergency rules authorized by this subsection (s) is deemed |
| 5 | | to be necessary for the public interest, safety, and welfare. |
| 6 | | (t) In order to provide for the expeditious and timely |
| 7 | | implementation of the provisions of Article II of Public Act |
| 8 | | 99-6, emergency rules to implement the changes made by Article |
| 9 | | II of Public Act 99-6 to the Emergency Telephone System Act may |
| 10 | | be adopted in accordance with this subsection (t) by the |
| 11 | | Department of State Police. The rulemaking authority granted in |
| 12 | | this subsection (t) shall apply only to those rules adopted |
| 13 | | prior to July 1, 2016. The 24-month limitation on the adoption |
| 14 | | of emergency rules does not apply to rules adopted under this |
| 15 | | subsection (t). The adoption of emergency rules authorized by |
| 16 | | this subsection (t) is deemed to be necessary for the public |
| 17 | | interest, safety, and welfare. |
| 18 | | (u) In order to provide for the expeditious and timely |
| 19 | | implementation of the provisions of the Burn Victims Relief |
| 20 | | Act, emergency rules to implement any provision of the Act may |
| 21 | | be adopted in accordance with this subsection (u) by the |
| 22 | | Department of Insurance. The rulemaking authority granted in |
| 23 | | this subsection (u) shall apply only to those rules adopted |
| 24 | | prior to December 31, 2015. The adoption of emergency rules |
| 25 | | authorized by this subsection (u) is deemed to be necessary for |
| 26 | | the public interest, safety, and welfare. |
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| 1 | | (v) In order to provide for the expeditious and timely |
| 2 | | implementation of the provisions of Public Act 99-516, |
| 3 | | emergency rules to implement Public Act 99-516 may be adopted |
| 4 | | in accordance with this subsection (v) by the Department of |
| 5 | | Healthcare and Family Services. The 24-month limitation on the |
| 6 | | adoption of emergency rules does not apply to rules adopted |
| 7 | | under this subsection (v). The adoption of emergency rules |
| 8 | | authorized by this subsection (v) is deemed to be necessary for |
| 9 | | the public interest, safety, and welfare. |
| 10 | | (w) In order to provide for the expeditious and timely |
| 11 | | implementation of the provisions of Public Act 99-796, |
| 12 | | emergency rules to implement the changes made by Public Act |
| 13 | | 99-796 may be adopted in accordance with this subsection (w) by |
| 14 | | the Adjutant General. The adoption of emergency rules |
| 15 | | authorized by this subsection (w) is deemed to be necessary for |
| 16 | | the public interest, safety, and welfare. |
| 17 | | (x) In order to provide for the expeditious and timely |
| 18 | | implementation of the provisions of Public Act 99-906, |
| 19 | | emergency rules to implement subsection (i) of Section 16-115D, |
| 20 | | subsection (g) of Section 16-128A, and subsection (a) of |
| 21 | | Section 16-128B of the Public Utilities Act may be adopted in |
| 22 | | accordance with this subsection (x) by the Illinois Commerce |
| 23 | | Commission. The rulemaking authority granted in this |
| 24 | | subsection (x) shall apply only to those rules adopted within |
| 25 | | 180 days after June 1, 2017 (the effective date of Public Act |
| 26 | | 99-906). The adoption of emergency rules authorized by this |
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| 1 | | subsection (x) is deemed to be necessary for the public |
| 2 | | interest, safety, and welfare. |
| 3 | | (y) In order to provide for the expeditious and timely |
| 4 | | implementation of the provisions of Public Act 100-23, |
| 5 | | emergency rules to implement the changes made by Public Act |
| 6 | | 100-23 to Section 4.02 of the Illinois Act on the Aging, |
| 7 | | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, |
| 8 | | Section 55-30 of the Alcoholism and Other Drug Abuse and |
| 9 | | Dependency Act, and Sections 74 and 75 of the Mental Health and |
| 10 | | Developmental Disabilities Administrative Act may be adopted |
| 11 | | in accordance with this subsection (y) by the respective |
| 12 | | Department. The adoption of emergency rules authorized by this |
| 13 | | subsection (y) is deemed to be necessary for the public |
| 14 | | interest, safety, and welfare. |
| 15 | | (z) In order to provide for the expeditious and timely |
| 16 | | implementation of the provisions of Public Act 100-554, |
| 17 | | emergency rules to implement the changes made by Public Act |
| 18 | | 100-554 to Section 4.7 of the Lobbyist Registration Act may be |
| 19 | | adopted in accordance with this subsection (z) by the Secretary |
| 20 | | of State. The adoption of emergency rules authorized by this |
| 21 | | subsection (z) is deemed to be necessary for the public |
| 22 | | interest, safety, and welfare. |
| 23 | | (aa) In order to provide for the expeditious and timely |
| 24 | | initial implementation of the changes made to Articles 5, 5A, |
| 25 | | 12, and 14 of the Illinois Public Aid Code under the provisions |
| 26 | | of Public Act 100-581, the Department of Healthcare and Family |
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| 1 | | Services may adopt emergency rules in accordance with this |
| 2 | | subsection (aa). The 24-month limitation on the adoption of |
| 3 | | emergency rules does not apply to rules to initially implement |
| 4 | | the changes made to Articles 5, 5A, 12, and 14 of the Illinois |
| 5 | | Public Aid Code adopted under this subsection (aa). The |
| 6 | | adoption of emergency rules authorized by this subsection (aa) |
| 7 | | is deemed to be necessary for the public interest, safety, and |
| 8 | | welfare. |
| 9 | | (bb) In order to provide for the expeditious and timely |
| 10 | | implementation of the provisions of Public Act 100-587, |
| 11 | | emergency rules to implement the changes made by Public Act |
| 12 | | 100-587 to Section 4.02 of the Illinois Act on the Aging, |
| 13 | | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, |
| 14 | | subsection (b) of Section 55-30 of the Alcoholism and Other |
| 15 | | Drug Abuse and Dependency Act, Section 5-104 of the Specialized |
| 16 | | Mental Health Rehabilitation Act of 2013, and Section 75 and |
| 17 | | subsection (b) of Section 74 of the Mental Health and |
| 18 | | Developmental Disabilities Administrative Act may be adopted |
| 19 | | in accordance with this subsection (bb) by the respective |
| 20 | | Department. The adoption of emergency rules authorized by this |
| 21 | | subsection (bb) is deemed to be necessary for the public |
| 22 | | interest, safety, and welfare. |
| 23 | | (cc) In order to provide for the expeditious and timely |
| 24 | | implementation of the provisions of Public Act 100-587, |
| 25 | | emergency rules may be adopted in accordance with this |
| 26 | | subsection (cc) to implement the changes made by Public Act |
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| 1 | | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois |
| 2 | | Pension Code by the Board created under Article 14 of the Code; |
| 3 | | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by |
| 4 | | the Board created under Article 15 of the Code; and Sections |
| 5 | | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board |
| 6 | | created under Article 16 of the Code. The adoption of emergency |
| 7 | | rules authorized by this subsection (cc) is deemed to be |
| 8 | | necessary for the public interest, safety, and welfare. |
| 9 | | (dd) In order to provide for the expeditious and timely |
| 10 | | implementation of the provisions of Public Act 100-864, |
| 11 | | emergency rules to implement the changes made by Public Act |
| 12 | | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act |
| 13 | | may be adopted in accordance with this subsection (dd) by the |
| 14 | | Secretary of State. The adoption of emergency rules authorized |
| 15 | | by this subsection (dd) is deemed to be necessary for the |
| 16 | | public interest, safety, and welfare. |
| 17 | | (ee) In order to provide for the expeditious and timely |
| 18 | | implementation of the provisions of Public Act 100-1172 this |
| 19 | | amendatory Act of the 100th General Assembly, emergency rules |
| 20 | | implementing the Illinois Underground Natural Gas Storage |
| 21 | | Safety Act may be adopted in accordance with this subsection by |
| 22 | | the Department of Natural Resources. The adoption of emergency |
| 23 | | rules authorized by this subsection is deemed to be necessary |
| 24 | | for the public interest, safety, and welfare. |
| 25 | | (ff) (ee) In order to provide for the expeditious and |
| 26 | | timely initial implementation of the changes made to Articles |
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| 1 | | 5A and 14 of the Illinois Public Aid Code under the provisions |
| 2 | | of Public Act 100-1181 this amendatory Act of the 100th General |
| 3 | | Assembly, the Department of Healthcare and Family Services may |
| 4 | | on a one-time-only basis adopt emergency rules in accordance |
| 5 | | with this subsection (ff) (ee). The 24-month limitation on the |
| 6 | | adoption of emergency rules does not apply to rules to |
| 7 | | initially implement the changes made to Articles 5A and 14 of |
| 8 | | the Illinois Public Aid Code adopted under this subsection (ff) |
| 9 | | (ee). The adoption of emergency rules authorized by this |
| 10 | | subsection (ff) (ee) is deemed to be necessary for the public |
| 11 | | interest, safety, and welfare. |
| 12 | | (gg) (ff) In order to provide for the expeditious and |
| 13 | | timely implementation of the provisions of Public Act 101-1 |
| 14 | | this amendatory Act of the 101st General Assembly, emergency |
| 15 | | rules may be adopted by the Department of Labor in accordance |
| 16 | | with this subsection (gg) (ff) to implement the changes made by |
| 17 | | Public Act 101-1 this amendatory Act of the 101st General |
| 18 | | Assembly to the Minimum Wage Law. The adoption of emergency |
| 19 | | rules authorized by this subsection (gg) (ff) is deemed to be |
| 20 | | necessary for the public interest, safety, and welfare. |
| 21 | | (ii) In order to provide for the expeditious and timely |
| 22 | | implementation of the provisions of this amendatory Act of the |
| 23 | | 101st General Assembly, emergency rules to implement the |
| 24 | | changes made by this amendatory Act of the 101st General |
| 25 | | Assembly to Sections 5-5.4 and 5-5.4i of the Illinois Public |
| 26 | | Aid Code may be adopted in accordance with this subsection (ii) |
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| 1 | | by the Department of Public Health. The adoption of emergency |
| 2 | | rules authorized by this subsection (ii) is deemed to be |
| 3 | | necessary for the public interest, safety, and welfare. |
| 4 | | (jj) In order to provide for the expeditious and timely |
| 5 | | implementation of the provisions of this amendatory Act of the |
| 6 | | 101st General Assembly, emergency rules to implement the |
| 7 | | changes made by this amendatory Act of the 101st General |
| 8 | | Assembly to Section 74 of the Mental Health and Developmental |
| 9 | | Disabilities Administrative Act may be adopted in accordance |
| 10 | | with this subsection (jj) by the Department of Human Services. |
| 11 | | The adoption of emergency rules authorized by this subsection |
| 12 | | (jj) is deemed to be necessary for the public interest, safety, |
| 13 | | and welfare. |
| 14 | | (Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; |
| 15 | | 100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. |
| 16 | | 6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; |
| 17 | | 100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. |
| 18 | | 3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
|
| 19 | | Section 35-10. The Mental Health and Developmental |
| 20 | | Disabilities Administrative Act is amended by changing Section |
| 21 | | 74 as follows:
|
| 22 | | (20 ILCS 1705/74) |
| 23 | | Sec. 74. Rates and reimbursements. |
| 24 | | (a) Within 30 days after July 6, 2017 (the effective date |
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| 1 | | of Public Act 100-23), the Department shall increase rates and |
| 2 | | reimbursements to fund a minimum of a $0.75 per hour wage |
| 3 | | increase for front-line personnel, including, but not limited |
| 4 | | to, direct support persons, aides, front-line supervisors, |
| 5 | | qualified intellectual disabilities professionals, nurses, and |
| 6 | | non-administrative support staff working in community-based |
| 7 | | provider organizations serving individuals with developmental |
| 8 | | disabilities. The Department shall adopt rules, including |
| 9 | | emergency rules under subsection (y) of Section 5-45 of the |
| 10 | | Illinois Administrative Procedure Act, to implement the |
| 11 | | provisions of this Section. |
| 12 | | (b) Rates and reimbursements. Within 30 days after the |
| 13 | | effective date of this amendatory Act of the 100th General |
| 14 | | Assembly, the Department shall increase rates and |
| 15 | | reimbursements to fund a minimum of a $0.50 per hour wage |
| 16 | | increase for front-line personnel, including, but not limited |
| 17 | | to, direct support persons, aides, front-line supervisors, |
| 18 | | qualified intellectual disabilities professionals, nurses, and |
| 19 | | non-administrative support staff working in community-based |
| 20 | | provider organizations serving individuals with developmental |
| 21 | | disabilities. The Department shall adopt rules, including |
| 22 | | emergency rules under subsection (bb) of Section 5-45 of the |
| 23 | | Illinois Administrative Procedure Act, to implement the |
| 24 | | provisions of this Section. |
| 25 | | (c) Rates and reimbursements. Within 30 days after the |
| 26 | | effective date of his Amendatory Act of the 101st General |
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| 1 | | Assembly, subject to federal approval, the Department shall |
| 2 | | increase rates and reimbursements in effect on June 30, 2019 |
| 3 | | for community-based providers for persons with Developmental |
| 4 | | Disabilities by 3.5% The Department shall adopt rules, |
| 5 | | including emergency rules under subsection (jj) of Section 5-45 |
| 6 | | of the Illinois Administrative Procedure Act, to implement the |
| 7 | | provisions of this Section, including wage increases for direct |
| 8 | | care staff.
|
| 9 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 10 | | Section 35-15. The Illinois Public Aid Code is amended by |
| 11 | | changing Sections 5-5.4 and 5-5.4i as follows:
|
| 12 | | (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
|
| 13 | | Sec. 5-5.4. Standards of Payment - Department of Healthcare |
| 14 | | and Family Services.
The Department of Healthcare and Family |
| 15 | | Services shall develop standards of payment of
nursing facility |
| 16 | | and ICF/DD services in facilities providing such services
under |
| 17 | | this Article which:
|
| 18 | | (1) Provide for the determination of a facility's payment
|
| 19 | | for nursing facility or ICF/DD services on a prospective basis.
|
| 20 | | The amount of the payment rate for all nursing facilities |
| 21 | | certified by the
Department of Public Health under the ID/DD |
| 22 | | Community Care Act or the Nursing Home Care Act as Intermediate
|
| 23 | | Care for the Developmentally Disabled facilities, Long Term |
| 24 | | Care for Under Age
22 facilities, Skilled Nursing facilities, |
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| 1 | | or Intermediate Care facilities
under the
medical assistance |
| 2 | | program shall be prospectively established annually on the
|
| 3 | | basis of historical, financial, and statistical data |
| 4 | | reflecting actual costs
from prior years, which shall be |
| 5 | | applied to the current rate year and updated
for inflation, |
| 6 | | except that the capital cost element for newly constructed
|
| 7 | | facilities shall be based upon projected budgets. The annually |
| 8 | | established
payment rate shall take effect on July 1 in 1984 |
| 9 | | and subsequent years. No rate
increase and no
update for |
| 10 | | inflation shall be provided on or after July 1, 1994, unless |
| 11 | | specifically provided for in this
Section.
The changes made by |
| 12 | | Public Act 93-841
extending the duration of the prohibition |
| 13 | | against a rate increase or update for inflation are effective |
| 14 | | retroactive to July 1, 2004.
|
| 15 | | For facilities licensed by the Department of Public Health |
| 16 | | under the Nursing
Home Care Act as Intermediate Care for the |
| 17 | | Developmentally Disabled facilities
or Long Term Care for Under |
| 18 | | Age 22 facilities, the rates taking effect on July
1, 1998 |
| 19 | | shall include an increase of 3%. For facilities licensed by the
|
| 20 | | Department of Public Health under the Nursing Home Care Act as |
| 21 | | Skilled Nursing
facilities or Intermediate Care facilities, |
| 22 | | the rates taking effect on July 1,
1998 shall include an |
| 23 | | increase of 3% plus $1.10 per resident-day, as defined by
the |
| 24 | | Department. For facilities licensed by the Department of Public |
| 25 | | Health under the Nursing Home Care Act as Intermediate Care |
| 26 | | Facilities for the Developmentally Disabled or Long Term Care |
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| 1 | | for Under Age 22 facilities, the rates taking effect on January |
| 2 | | 1, 2006 shall include an increase of 3%.
For facilities |
| 3 | | licensed by the Department of Public Health under the Nursing |
| 4 | | Home Care Act as Intermediate Care Facilities for the |
| 5 | | Developmentally Disabled or Long Term Care for Under Age 22 |
| 6 | | facilities, the rates taking effect on January 1, 2009 shall |
| 7 | | include an increase sufficient to provide a $0.50 per hour wage |
| 8 | | increase for non-executive staff. For facilities licensed by |
| 9 | | the Department of Public Health under the ID/DD Community Care |
| 10 | | Act as ID/DD Facilities the rates taking effect within 30 days |
| 11 | | after July 6, 2017 (the effective date of Public Act 100-23) |
| 12 | | shall include an increase sufficient to provide a $0.75 per |
| 13 | | hour wage increase for non-executive staff. The Department |
| 14 | | shall adopt rules, including emergency rules under subsection |
| 15 | | (y) of Section 5-45 of the Illinois Administrative Procedure |
| 16 | | Act, to implement the provisions of this paragraph. For |
| 17 | | facilities licensed by the Department of Public Health under |
| 18 | | the ID/DD Community Care Act as ID/DD Facilities and under the |
| 19 | | MC/DD Act as MC/DD Facilities, the rates taking effect within |
| 20 | | 30 days after the effective date of this amendatory Act of the |
| 21 | | 100th General Assembly shall include an increase sufficient to |
| 22 | | provide a $0.50 per hour wage increase for non-executive |
| 23 | | front-line personnel, including, but not limited to, direct |
| 24 | | support persons, aides, front-line supervisors, qualified |
| 25 | | intellectual disabilities professionals, nurses, and |
| 26 | | non-administrative support staff. The Department shall adopt |
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| 1 | | rules, including emergency rules under subsection (bb) of |
| 2 | | Section 5-45 of the Illinois Administrative Procedure Act, to |
| 3 | | implement the provisions of this paragraph. |
| 4 | | For facilities licensed by the Department of Public Health |
| 5 | | under the
Nursing Home Care Act as Intermediate Care for the |
| 6 | | Developmentally Disabled
facilities or Long Term Care for Under |
| 7 | | Age 22 facilities, the rates taking
effect on July 1, 1999 |
| 8 | | shall include an increase of 1.6% plus $3.00 per
resident-day, |
| 9 | | as defined by the Department. For facilities licensed by the
|
| 10 | | Department of Public Health under the Nursing Home Care Act as |
| 11 | | Skilled Nursing
facilities or Intermediate Care facilities, |
| 12 | | the rates taking effect on July 1,
1999 shall include an |
| 13 | | increase of 1.6% and, for services provided on or after
October |
| 14 | | 1, 1999, shall be increased by $4.00 per resident-day, as |
| 15 | | defined by
the Department.
|
| 16 | | For facilities licensed by the Department of Public Health |
| 17 | | under the
Nursing Home Care Act as Intermediate Care for the |
| 18 | | Developmentally Disabled
facilities or Long Term Care for Under |
| 19 | | Age 22 facilities, the rates taking
effect on July 1, 2000 |
| 20 | | shall include an increase of 2.5% per resident-day,
as defined |
| 21 | | by the Department. For facilities licensed by the Department of
|
| 22 | | Public Health under the Nursing Home Care Act as Skilled |
| 23 | | Nursing facilities or
Intermediate Care facilities, the rates |
| 24 | | taking effect on July 1, 2000 shall
include an increase of 2.5% |
| 25 | | per resident-day, as defined by the Department.
|
| 26 | | For facilities licensed by the Department of Public Health |
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| 1 | | under the
Nursing Home Care Act as skilled nursing facilities |
| 2 | | or intermediate care
facilities, a new payment methodology must |
| 3 | | be implemented for the nursing
component of the rate effective |
| 4 | | July 1, 2003. The Department of Public Aid
(now Healthcare and |
| 5 | | Family Services) shall develop the new payment methodology |
| 6 | | using the Minimum Data Set
(MDS) as the instrument to collect |
| 7 | | information concerning nursing home
resident condition |
| 8 | | necessary to compute the rate. The Department
shall develop the |
| 9 | | new payment methodology to meet the unique needs of
Illinois |
| 10 | | nursing home residents while remaining subject to the |
| 11 | | appropriations
provided by the General Assembly.
A transition |
| 12 | | period from the payment methodology in effect on June 30, 2003
|
| 13 | | to the payment methodology in effect on July 1, 2003 shall be |
| 14 | | provided for a
period not exceeding 3 years and 184 days after |
| 15 | | implementation of the new payment
methodology as follows:
|
| 16 | | (A) For a facility that would receive a lower
nursing |
| 17 | | component rate per patient day under the new system than |
| 18 | | the facility
received
effective on the date immediately |
| 19 | | preceding the date that the Department
implements the new |
| 20 | | payment methodology, the nursing component rate per |
| 21 | | patient
day for the facility
shall be held at
the level in |
| 22 | | effect on the date immediately preceding the date that the
|
| 23 | | Department implements the new payment methodology until a |
| 24 | | higher nursing
component rate of
reimbursement is achieved |
| 25 | | by that
facility.
|
| 26 | | (B) For a facility that would receive a higher nursing |
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| 1 | | component rate per
patient day under the payment |
| 2 | | methodology in effect on July 1, 2003 than the
facility |
| 3 | | received effective on the date immediately preceding the |
| 4 | | date that the
Department implements the new payment |
| 5 | | methodology, the nursing component rate
per patient day for |
| 6 | | the facility shall be adjusted.
|
| 7 | | (C) Notwithstanding paragraphs (A) and (B), the |
| 8 | | nursing component rate per
patient day for the facility |
| 9 | | shall be adjusted subject to appropriations
provided by the |
| 10 | | General Assembly.
|
| 11 | | For facilities licensed by the Department of Public Health |
| 12 | | under the
Nursing Home Care Act as Intermediate Care for the |
| 13 | | Developmentally Disabled
facilities or Long Term Care for Under |
| 14 | | Age 22 facilities, the rates taking
effect on March 1, 2001 |
| 15 | | shall include a statewide increase of 7.85%, as
defined by the |
| 16 | | Department.
|
| 17 | | Notwithstanding any other provision of this Section, for |
| 18 | | facilities licensed by the Department of Public Health under |
| 19 | | the
Nursing Home Care Act as skilled nursing facilities or |
| 20 | | intermediate care
facilities, except facilities participating |
| 21 | | in the Department's demonstration program pursuant to the |
| 22 | | provisions of Title 77, Part 300, Subpart T of the Illinois |
| 23 | | Administrative Code, the numerator of the ratio used by the |
| 24 | | Department of Healthcare and Family Services to compute the |
| 25 | | rate payable under this Section using the Minimum Data Set |
| 26 | | (MDS) methodology shall incorporate the following annual |
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| 1 | | amounts as the additional funds appropriated to the Department |
| 2 | | specifically to pay for rates based on the MDS nursing |
| 3 | | component methodology in excess of the funding in effect on |
| 4 | | December 31, 2006: |
| 5 | | (i) For rates taking effect January 1, 2007, |
| 6 | | $60,000,000. |
| 7 | | (ii) For rates taking effect January 1, 2008, |
| 8 | | $110,000,000. |
| 9 | | (iii) For rates taking effect January 1, 2009, |
| 10 | | $194,000,000. |
| 11 | | (iv) For rates taking effect April 1, 2011, or the |
| 12 | | first day of the month that begins at least 45 days after |
| 13 | | the effective date of this amendatory Act of the 96th |
| 14 | | General Assembly, $416,500,000 or an amount as may be |
| 15 | | necessary to complete the transition to the MDS methodology |
| 16 | | for the nursing component of the rate. Increased payments |
| 17 | | under this item (iv) are not due and payable, however, |
| 18 | | until (i) the methodologies described in this paragraph are |
| 19 | | approved by the federal government in an appropriate State |
| 20 | | Plan amendment and (ii) the assessment imposed by Section |
| 21 | | 5B-2 of this Code is determined to be a permissible tax |
| 22 | | under Title XIX of the Social Security Act. |
| 23 | | Notwithstanding any other provision of this Section, for |
| 24 | | facilities licensed by the Department of Public Health under |
| 25 | | the Nursing Home Care Act as skilled nursing facilities or |
| 26 | | intermediate care facilities, the support component of the |
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| 1 | | rates taking effect on January 1, 2008 shall be computed using |
| 2 | | the most recent cost reports on file with the Department of |
| 3 | | Healthcare and Family Services no later than April 1, 2005, |
| 4 | | updated for inflation to January 1, 2006. |
| 5 | | For facilities licensed by the Department of Public Health |
| 6 | | under the
Nursing Home Care Act as Intermediate Care for the |
| 7 | | Developmentally Disabled
facilities or Long Term Care for Under |
| 8 | | Age 22 facilities, the rates taking
effect on April 1, 2002 |
| 9 | | shall include a statewide increase of 2.0%, as
defined by the |
| 10 | | Department.
This increase terminates on July 1, 2002;
beginning |
| 11 | | July 1, 2002 these rates are reduced to the level of the rates
|
| 12 | | in effect on March 31, 2002, as defined by the Department.
|
| 13 | | For facilities licensed by the Department of Public Health |
| 14 | | under the
Nursing Home Care Act as skilled nursing facilities |
| 15 | | or intermediate care
facilities, the rates taking effect on |
| 16 | | July 1, 2001 shall be computed using the most recent cost |
| 17 | | reports
on file with the Department of Public Aid no later than |
| 18 | | April 1, 2000,
updated for inflation to January 1, 2001. For |
| 19 | | rates effective July 1, 2001
only, rates shall be the greater |
| 20 | | of the rate computed for July 1, 2001
or the rate effective on |
| 21 | | June 30, 2001.
|
| 22 | | Notwithstanding any other provision of this Section, for |
| 23 | | facilities
licensed by the Department of Public Health under |
| 24 | | the Nursing Home Care Act
as skilled nursing facilities or |
| 25 | | intermediate care facilities, the Illinois
Department shall |
| 26 | | determine by rule the rates taking effect on July 1, 2002,
|
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| 1 | | which shall be 5.9% less than the rates in effect on June 30, |
| 2 | | 2002.
|
| 3 | | Notwithstanding any other provision of this Section, for |
| 4 | | facilities
licensed by the Department of Public Health under |
| 5 | | the Nursing Home Care Act as
skilled nursing
facilities or |
| 6 | | intermediate care facilities, if the payment methodologies |
| 7 | | required under Section 5A-12 and the waiver granted under 42 |
| 8 | | CFR 433.68 are approved by the United States Centers for |
| 9 | | Medicare and Medicaid Services, the rates taking effect on July |
| 10 | | 1, 2004 shall be 3.0% greater than the rates in effect on June |
| 11 | | 30, 2004. These rates shall take
effect only upon approval and
|
| 12 | | implementation of the payment methodologies required under |
| 13 | | Section 5A-12.
|
| 14 | | Notwithstanding any other provisions of this Section, for |
| 15 | | facilities licensed by the Department of Public Health under |
| 16 | | the Nursing Home Care Act as skilled nursing facilities or |
| 17 | | intermediate care facilities, the rates taking effect on |
| 18 | | January 1, 2005 shall be 3% more than the rates in effect on |
| 19 | | December 31, 2004.
|
| 20 | | Notwithstanding any other provision of this Section, for |
| 21 | | facilities licensed by the Department of Public Health under |
| 22 | | the Nursing Home Care Act as skilled nursing facilities or |
| 23 | | intermediate care facilities, effective January 1, 2009, the |
| 24 | | per diem support component of the rates effective on January 1, |
| 25 | | 2008, computed using the most recent cost reports on file with |
| 26 | | the Department of Healthcare and Family Services no later than |
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| 1 | | April 1, 2005, updated for inflation to January 1, 2006, shall |
| 2 | | be increased to the amount that would have been derived using |
| 3 | | standard Department of Healthcare and Family Services methods, |
| 4 | | procedures, and inflators. |
| 5 | | Notwithstanding any other provisions of this Section, for |
| 6 | | facilities licensed by the Department of Public Health under |
| 7 | | the Nursing Home Care Act as intermediate care facilities that |
| 8 | | are federally defined as Institutions for Mental Disease, or |
| 9 | | facilities licensed by the Department of Public Health under |
| 10 | | the Specialized Mental Health Rehabilitation Act of 2013, a |
| 11 | | socio-development component rate equal to 6.6% of the |
| 12 | | facility's nursing component rate as of January 1, 2006 shall |
| 13 | | be established and paid effective July 1, 2006. The |
| 14 | | socio-development component of the rate shall be increased by a |
| 15 | | factor of 2.53 on the first day of the month that begins at |
| 16 | | least 45 days after January 11, 2008 (the effective date of |
| 17 | | Public Act 95-707). As of August 1, 2008, the socio-development |
| 18 | | component rate shall be equal to 6.6% of the facility's nursing |
| 19 | | component rate as of January 1, 2006, multiplied by a factor of |
| 20 | | 3.53. For services provided on or after April 1, 2011, or the |
| 21 | | first day of the month that begins at least 45 days after the |
| 22 | | effective date of this amendatory Act of the 96th General |
| 23 | | Assembly, whichever is later, the Illinois Department may by |
| 24 | | rule adjust these socio-development component rates, and may |
| 25 | | use different adjustment methodologies for those facilities |
| 26 | | participating, and those not participating, in the Illinois |
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| 1 | | Department's demonstration program pursuant to the provisions |
| 2 | | of Title 77, Part 300, Subpart T of the Illinois Administrative |
| 3 | | Code, but in no case may such rates be diminished below those |
| 4 | | in effect on August 1, 2008.
|
| 5 | | For facilities
licensed
by the
Department of Public Health |
| 6 | | under the Nursing Home Care Act as Intermediate
Care for
the |
| 7 | | Developmentally Disabled facilities or as long-term care |
| 8 | | facilities for
residents under 22 years of age, the rates |
| 9 | | taking effect on July 1,
2003 shall
include a statewide |
| 10 | | increase of 4%, as defined by the Department.
|
| 11 | | For facilities licensed by the Department of Public Health |
| 12 | | under the
Nursing Home Care Act as Intermediate Care for the |
| 13 | | Developmentally Disabled
facilities or Long Term Care for Under |
| 14 | | Age 22 facilities, the rates taking
effect on the first day of |
| 15 | | the month that begins at least 45 days after the effective date |
| 16 | | of this amendatory Act of the 95th General Assembly shall |
| 17 | | include a statewide increase of 2.5%, as
defined by the |
| 18 | | Department. |
| 19 | | Notwithstanding any other provision of this Section, for |
| 20 | | facilities licensed by the Department of Public Health under |
| 21 | | the Nursing Home Care Act as skilled nursing facilities or |
| 22 | | intermediate care facilities, effective January 1, 2005, |
| 23 | | facility rates shall be increased by the difference between (i) |
| 24 | | a facility's per diem property, liability, and malpractice |
| 25 | | insurance costs as reported in the cost report filed with the |
| 26 | | Department of Public Aid and used to establish rates effective |
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| 1 | | July 1, 2001 and (ii) those same costs as reported in the |
| 2 | | facility's 2002 cost report. These costs shall be passed |
| 3 | | through to the facility without caps or limitations, except for |
| 4 | | adjustments required under normal auditing procedures.
|
| 5 | | Rates established effective each July 1 shall govern |
| 6 | | payment
for services rendered throughout that fiscal year, |
| 7 | | except that rates
established on July 1, 1996 shall be |
| 8 | | increased by 6.8% for services
provided on or after January 1, |
| 9 | | 1997. Such rates will be based
upon the rates calculated for |
| 10 | | the year beginning July 1, 1990, and for
subsequent years |
| 11 | | thereafter until June 30, 2001 shall be based on the
facility |
| 12 | | cost reports
for the facility fiscal year ending at any point |
| 13 | | in time during the previous
calendar year, updated to the |
| 14 | | midpoint of the rate year. The cost report
shall be on file |
| 15 | | with the Department no later than April 1 of the current
rate |
| 16 | | year. Should the cost report not be on file by April 1, the |
| 17 | | Department
shall base the rate on the latest cost report filed |
| 18 | | by each skilled care
facility and intermediate care facility, |
| 19 | | updated to the midpoint of the
current rate year. In |
| 20 | | determining rates for services rendered on and after
July 1, |
| 21 | | 1985, fixed time shall not be computed at less than zero. The
|
| 22 | | Department shall not make any alterations of regulations which |
| 23 | | would reduce
any component of the Medicaid rate to a level |
| 24 | | below what that component would
have been utilizing in the rate |
| 25 | | effective on July 1, 1984.
|
| 26 | | (2) Shall take into account the actual costs incurred by |
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| 1 | | facilities
in providing services for recipients of skilled |
| 2 | | nursing and intermediate
care services under the medical |
| 3 | | assistance program.
|
| 4 | | (3) Shall take into account the medical and psycho-social
|
| 5 | | characteristics and needs of the patients.
|
| 6 | | (4) Shall take into account the actual costs incurred by |
| 7 | | facilities in
meeting licensing and certification standards |
| 8 | | imposed and prescribed by the
State of Illinois, any of its |
| 9 | | political subdivisions or municipalities and by
the U.S. |
| 10 | | Department of Health and Human Services pursuant to Title XIX |
| 11 | | of the
Social Security Act.
|
| 12 | | The Department of Healthcare and Family Services
shall |
| 13 | | develop precise standards for
payments to reimburse nursing |
| 14 | | facilities for any utilization of
appropriate rehabilitative |
| 15 | | personnel for the provision of rehabilitative
services which is |
| 16 | | authorized by federal regulations, including
reimbursement for |
| 17 | | services provided by qualified therapists or qualified
|
| 18 | | assistants, and which is in accordance with accepted |
| 19 | | professional
practices. Reimbursement also may be made for |
| 20 | | utilization of other
supportive personnel under appropriate |
| 21 | | supervision.
|
| 22 | | The Department shall develop enhanced payments to offset |
| 23 | | the additional costs incurred by a
facility serving exceptional |
| 24 | | need residents and shall allocate at least $4,000,000 of the |
| 25 | | funds
collected from the assessment established by Section 5B-2 |
| 26 | | of this Code for such payments. For
the purpose of this |
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| 1 | | Section, "exceptional needs" means, but need not be limited to, |
| 2 | | ventilator care and traumatic brain injury care. The enhanced |
| 3 | | payments for exceptional need residents under this paragraph |
| 4 | | are not due and payable, however, until (i) the methodologies |
| 5 | | described in this paragraph are approved by the federal |
| 6 | | government in an appropriate State Plan amendment and (ii) the |
| 7 | | assessment imposed by Section 5B-2 of this Code is determined |
| 8 | | to be a permissible tax under Title XIX of the Social Security |
| 9 | | Act. |
| 10 | | Beginning January 1, 2014 the methodologies for |
| 11 | | reimbursement of nursing facility services as provided under |
| 12 | | this Section 5-5.4 shall no longer be applicable for services |
| 13 | | provided on or after January 1, 2014. |
| 14 | | No payment increase under this Section for the MDS |
| 15 | | methodology, exceptional care residents, or the |
| 16 | | socio-development component rate established by Public Act |
| 17 | | 96-1530 of the 96th General Assembly and funded by the |
| 18 | | assessment imposed under Section 5B-2 of this Code shall be due |
| 19 | | and payable until after the Department notifies the long-term |
| 20 | | care providers, in writing, that the payment methodologies to |
| 21 | | long-term care providers required under this Section have been |
| 22 | | approved by the Centers for Medicare and Medicaid Services of |
| 23 | | the U.S. Department of Health and Human Services and the |
| 24 | | waivers under 42 CFR 433.68 for the assessment imposed by this |
| 25 | | Section, if necessary, have been granted by the Centers for |
| 26 | | Medicare and Medicaid Services of the U.S. Department of Health |
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| 1 | | and Human Services. Upon notification to the Department of |
| 2 | | approval of the payment methodologies required under this |
| 3 | | Section and the waivers granted under 42 CFR 433.68, all |
| 4 | | increased payments otherwise due under this Section prior to |
| 5 | | the date of notification shall be due and payable within 90 |
| 6 | | days of the date federal approval is received. |
| 7 | | On and after July 1, 2012, the Department shall reduce any |
| 8 | | rate of reimbursement for services or other payments or alter |
| 9 | | any methodologies authorized by this Code to reduce any rate of |
| 10 | | reimbursement for services or other payments in accordance with |
| 11 | | Section 5-5e. |
| 12 | | For facilities licensed by the Department of Public Health |
| 13 | | under the ID/DD Community Care Act as ID/DD Facilities and |
| 14 | | under the MC/DD Act as MC/DD Facilities, subject to federal |
| 15 | | approval, the rates taking effect for services delivered on or |
| 16 | | after August 1, 2019 shall be increased by 3.5% over the rates |
| 17 | | in effect on June 30, 2019. The Department shall adopt rules, |
| 18 | | including emergency rules under subsection (ii) of Section 5-45 |
| 19 | | of the Illinois Administrative Procedure Act, to implement the |
| 20 | | provisions of this Section, including wage increases for direct |
| 21 | | care staff. |
| 22 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 23 | | (305 ILCS 5/5-5.4i) |
| 24 | | Sec. 5-5.4i. Rates and reimbursements. |
| 25 | | (a) Within 30 days after July 6, 2017 (the effective date |
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| 1 | | of Public Act 100-23), the Department shall increase rates and |
| 2 | | reimbursements to fund a minimum of a $0.75 per hour wage |
| 3 | | increase for front-line personnel, including, but not limited |
| 4 | | to, direct support persons, aides, front-line supervisors, |
| 5 | | qualified intellectual disabilities professionals, nurses, and |
| 6 | | non-administrative support staff working in community-based |
| 7 | | provider organizations serving individuals with developmental |
| 8 | | disabilities. The Department shall adopt rules, including |
| 9 | | emergency rules under subsection (y) of Section 5-45 of the |
| 10 | | Illinois Administrative Procedure Act, to implement the |
| 11 | | provisions of this Section. |
| 12 | | (b) Rates and reimbursements. Within 30 days after June 4, |
| 13 | | 2018 (the effective date of Public Act 100-587) this amendatory |
| 14 | | Act of the 100th General Assembly, the Department shall |
| 15 | | increase rates and reimbursements to fund a minimum of a $0.50 |
| 16 | | per hour wage increase for front-line personnel, including, but |
| 17 | | not limited to, direct support persons, aides, front-line |
| 18 | | supervisors, qualified intellectual disabilities |
| 19 | | professionals, nurses, and non-administrative support staff |
| 20 | | working in community-based provider organizations serving |
| 21 | | individuals with developmental disabilities. The Department |
| 22 | | shall adopt rules, including emergency rules under subsection |
| 23 | | (bb) of Section 5-45 of the Illinois Administrative Procedure |
| 24 | | Act, to implement the provisions of this Section. |
| 25 | | (c) Within 30 days after the effective date of this |
| 26 | | Amendatory Act of the 101st General Assembly, subject to |
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| 1 | | federal approval, the Department shall increase rates and |
| 2 | | reimbursements in effect on June 30, 2019 for community-based |
| 3 | | providers for persons with Developmental Disabilities by 3.5%. |
| 4 | | The Department shall adopt rules, including emergency rules |
| 5 | | under subsection (ii) of Section 5-45 of the Illinois |
| 6 | | Administrative Procedure Act, to implement the provisions of |
| 7 | | this Section, including wage increases for direct care staff.
|
| 8 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
|
| 9 | | ARTICLE 50. AMENDATORY PROVISIONS
|
| 10 | | Section 50-5. The General Assembly Compensation Act is |
| 11 | | amended by changing Section 1 as follows:
|
| 12 | | (25 ILCS 115/1) (from Ch. 63, par. 14) |
| 13 | | Sec. 1. Each member of the General Assembly shall receive |
| 14 | | an annual salary
of $28,000 or as set by the Compensation |
| 15 | | Review Board, whichever is
greater. The
following named |
| 16 | | officers, committee chairmen and committee minority spokesmen
|
| 17 | | shall receive additional amounts per year for
their services as |
| 18 | | such officers, committee chairmen and committee
minority |
| 19 | | spokesmen respectively, as set by the Compensation
Review Board |
| 20 | | or, as follows, whichever is greater: Beginning the second
|
| 21 | | Wednesday in January 1989, the Speaker and the minority leader |
| 22 | | of the
House of Representatives and the
President and the |
| 23 | | minority leader of the Senate, $16,000 each; the
majority |
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| 1 | | leader in the House of Representatives $13,500;
5 6 assistant
|
| 2 | | majority leaders and 5 assistant minority leaders in the |
| 3 | | Senate,
$12,000
each; 6 assistant majority leaders and 6 |
| 4 | | assistant minority leaders in
the House of Representatives, |
| 5 | | $10,500 each; 2 Deputy
Majority leaders in the House of |
| 6 | | Representatives $11,500 each; and 2 Deputy
Minority leaders in |
| 7 | | the House of Representatives, $11,500 each; the majority
caucus |
| 8 | | chairman and minority caucus chairman in the Senate, $12,000 |
| 9 | | each;
and beginning the second Wednesday in January, 1989, the |
| 10 | | majority
conference chairman and the minority conference |
| 11 | | chairman
in the House of Representatives, $10,500 each; |
| 12 | | beginning
the second Wednesday in January, 1989, the chairman |
| 13 | | and minority spokesman
of each standing committee of the |
| 14 | | Senate, except the Rules Committee, the
Committee on |
| 15 | | Committees, and the Committee on Assignment of Bills, $6,000
|
| 16 | | each; and beginning the second Wednesday in January, 1989, the |
| 17 | | chairman and
minority spokesman of each standing and select |
| 18 | | committee of the House of
Representatives, $6,000 each; and |
| 19 | | beginning fiscal year 2020 the majority leader in the Senate, |
| 20 | | an amount equal to the majority leader in the House. A member |
| 21 | | who serves in more than one
position as an officer, committee |
| 22 | | chairman, or committee minority spokesman
shall receive only |
| 23 | | one additional amount based on the position paying the
highest |
| 24 | | additional amount. The
compensation provided for in this |
| 25 | | Section to be paid per year to members
of the General Assembly, |
| 26 | | including the additional sums payable per year
to officers of |
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| 1 | | the General Assembly shall be paid in 12 equal monthly
|
| 2 | | installments. The first such installment is payable on January |
| 3 | | 31,
1977. All subsequent equal monthly installments are payable |
| 4 | | on the last
working day of the month. A member who has held |
| 5 | | office any part of a
month is entitled to compensation for an |
| 6 | | entire month. |
| 7 | | Mileage shall be paid at the rate of 20 cents per mile |
| 8 | | before January
9, 1985, and at the mileage allowance rate in |
| 9 | | effect under regulations
promulgated pursuant to 5 U.S.C. |
| 10 | | 5707(b)(2) beginning January 9, 1985, for the number
of actual |
| 11 | | highway miles necessarily and conveniently traveled by the
most |
| 12 | | feasible route to be present upon convening of the sessions of |
| 13 | | the
General Assembly by such member in each and every trip |
| 14 | | during each
session in going to and returning from the seat of |
| 15 | | government, to be
computed by the Comptroller. A member |
| 16 | | traveling by public
transportation for such purposes, however, |
| 17 | | shall be paid his actual cost
of that transportation instead of |
| 18 | | on the mileage rate if his cost of
public transportation |
| 19 | | exceeds the amount to which he would be entitled
on a mileage |
| 20 | | basis. No member may be paid, whether on a mileage basis
or for |
| 21 | | actual costs of public transportation, for more than one such
|
| 22 | | trip for each week the General Assembly is actually in session. |
| 23 | | Each
member shall also receive an allowance of $36 per day for |
| 24 | | lodging and
meals while in attendance at sessions
of the |
| 25 | | General Assembly before January 9, 1985; beginning January 9,
|
| 26 | | 1985, such food and lodging allowance shall be equal to the |
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| 1 | | amount per day
permitted to be deducted for such expenses under |
| 2 | | the Internal Revenue Code;
however, beginning May 31, 1995, no |
| 3 | | allowance for food and lodging while in
attendance at sessions |
| 4 | | is authorized for periods of time after the last day in
May of |
| 5 | | each calendar year, except (i) if the General Assembly is |
| 6 | | convened in
special session by either the Governor or the |
| 7 | | presiding officers of both
houses, as provided by subsection |
| 8 | | (b) of Section 5 of Article IV of the
Illinois Constitution or |
| 9 | | (ii) if the
General Assembly is convened to consider bills |
| 10 | | vetoed, item vetoed, reduced, or
returned with specific |
| 11 | | recommendations for change by the Governor as provided
in |
| 12 | | Section 9 of Article IV of the Illinois Constitution. For |
| 13 | | fiscal year 2011 and for session days in fiscal years 2012, |
| 14 | | 2013, 2014, 2015, 2016, 2017, 2018, and 2019 only (i) the |
| 15 | | allowance for lodging and meals is $111 per day and (ii) |
| 16 | | mileage for automobile travel shall be reimbursed at a rate of |
| 17 | | $0.39 per mile. |
| 18 | | Notwithstanding any other provision of law to the contrary, |
| 19 | | beginning in fiscal year 2012, travel reimbursement for
General |
| 20 | | Assembly members on non-session days shall be
calculated using |
| 21 | | the guidelines set forth by the Legislative
Travel Control |
| 22 | | Board, except that fiscal year 2012, 2013, 2014, 2015, 2016, |
| 23 | | 2017, 2018, and 2019 mileage reimbursement is set at a rate of |
| 24 | | $0.39 per mile. |
| 25 | | If a member dies having received only a portion of the |
| 26 | | amount payable
as compensation, the unpaid balance shall be |
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| 1 | | paid to the surviving
spouse of such member, or, if there be |
| 2 | | none, to the estate of such member. |
| 3 | | (Source: P.A. 99-355, eff. 8-13-15; 99-523, eff. 6-30-16; |
| 4 | | 100-25, eff. 7-26-17; 100-587, eff. 6-4-18.)
|
| 5 | | Section 50-10. The School Code is amended by changing |
| 6 | | Section 14-7.02 as follows:
|
| 7 | | (105 ILCS 5/14-7.02) (from Ch. 122, par. 14-7.02)
|
| 8 | | Sec. 14-7.02. Children attending private schools, public
|
| 9 | | out-of-state schools, public school residential facilities or |
| 10 | | private
special education facilities. The General Assembly |
| 11 | | recognizes that non-public
schools or special education |
| 12 | | facilities provide an important service in the
educational |
| 13 | | system in Illinois.
|
| 14 | | If because of his or her disability the special education
|
| 15 | | program of a district is unable to meet the needs of a child |
| 16 | | and the
child attends a non-public school or special education |
| 17 | | facility, a
public out-of-state school or a special education |
| 18 | | facility owned and
operated by a county government unit that |
| 19 | | provides special educational
services required by the child and |
| 20 | | is in compliance with the appropriate
rules and regulations of |
| 21 | | the State Superintendent of Education, the
school district in |
| 22 | | which the child is a resident shall pay the actual
cost of |
| 23 | | tuition for special education and related services provided
|
| 24 | | during the regular school term and during the summer school |
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| 1 | | term if the
child's educational needs so require, excluding |
| 2 | | room, board and
transportation costs charged the child by that |
| 3 | | non-public school or
special education facility, public |
| 4 | | out-of-state school or county special
education facility, or |
| 5 | | $4,500 per year, whichever is less, and shall
provide him any |
| 6 | | necessary transportation. "Nonpublic special
education |
| 7 | | facility" shall include a residential facility,
within or |
| 8 | | without the State of Illinois, which provides
special education |
| 9 | | and related services to meet the needs of the child by
|
| 10 | | utilizing private schools or public schools, whether located on |
| 11 | | the site
or off the site of the residential facility.
|
| 12 | | The State Board of Education shall promulgate rules and |
| 13 | | regulations
for determining when placement in a private special |
| 14 | | education facility
is appropriate. Such rules and regulations |
| 15 | | shall take into account
the various types of services needed by |
| 16 | | a child and the availability
of such services to the particular |
| 17 | | child in the public school.
In developing these rules and |
| 18 | | regulations the State Board of
Education shall consult with the |
| 19 | | Advisory Council on
Education of Children with Disabilities and |
| 20 | | hold public
hearings to secure recommendations from parents, |
| 21 | | school personnel,
and others concerned about this matter.
|
| 22 | | The State Board of Education shall also promulgate rules |
| 23 | | and
regulations for transportation to and from a residential |
| 24 | | school.
Transportation to and from home to a residential school |
| 25 | | more than once
each school term shall be subject to prior |
| 26 | | approval by the State
Superintendent in accordance with the |
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| 1 | | rules and regulations of the State
Board.
|
| 2 | | A school district making tuition payments pursuant to this
|
| 3 | | Section is eligible for reimbursement from the State for the |
| 4 | | amount of
such payments actually made in excess of the district |
| 5 | | per capita tuition
charge for students not receiving special |
| 6 | | education services.
Such reimbursement shall be approved in |
| 7 | | accordance with Section 14-12.01
and each district shall file |
| 8 | | its claims, computed in accordance with rules
prescribed by the |
| 9 | | State Board of Education, on forms prescribed by the
State |
| 10 | | Superintendent of Education. Data used as a basis of |
| 11 | | reimbursement
claims shall be for the preceding regular school |
| 12 | | term and summer school
term. Each school district shall |
| 13 | | transmit its claims to the State Board of Education
on or |
| 14 | | before
August 15. The State Board of Education, before |
| 15 | | approving any such claims,
shall determine their accuracy and |
| 16 | | whether they are based upon services
and facilities provided |
| 17 | | under approved programs. Upon approval the State
Board shall |
| 18 | | cause vouchers to be prepared showing the amount due
for |
| 19 | | payment of reimbursement claims to school
districts, for |
| 20 | | transmittal to the State Comptroller on
the 30th day of |
| 21 | | September, December, and March, respectively, and the final
|
| 22 | | voucher, no later than June 20. If the
money appropriated by |
| 23 | | the General Assembly for such purpose for any year
is |
| 24 | | insufficient, it shall be apportioned on the basis of the |
| 25 | | claims approved.
|
| 26 | | No child shall be placed in a special education program |
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| 1 | | pursuant to
this Section if the tuition cost for special |
| 2 | | education and related
services increases more than 10 percent |
| 3 | | over the tuition cost for the
previous school year or exceeds |
| 4 | | $4,500 per year unless such costs have
been approved by the |
| 5 | | Illinois Purchased Care Review Board. The
Illinois Purchased |
| 6 | | Care Review Board shall consist of the following
persons, or |
| 7 | | their designees: the Directors of Children and Family
Services, |
| 8 | | Public Health,
Public Aid, and the
Governor's Office of |
| 9 | | Management and Budget; the
Secretary of Human Services; the |
| 10 | | State Superintendent of Education; and such
other persons as |
| 11 | | the
Governor may designate. The Review Board shall also consist |
| 12 | | of one non-voting member who is an administrator of a
private, |
| 13 | | nonpublic, special education school. The Review Board shall |
| 14 | | establish rules and
regulations for its determination of |
| 15 | | allowable costs and payments made by
local school districts for |
| 16 | | special education, room and board, and other related
services |
| 17 | | provided by non-public schools or special education facilities |
| 18 | | and
shall establish uniform standards and criteria which it |
| 19 | | shall follow. The Review Board shall approve the usual and |
| 20 | | customary rate or rates of a special education program that (i) |
| 21 | | is offered by an out-of-state, non-public provider of |
| 22 | | integrated autism specific educational and autism specific |
| 23 | | residential services, (ii) offers 2 or more levels of |
| 24 | | residential care, including at least one locked facility, and |
| 25 | | (iii) serves 12 or fewer Illinois students. |
| 26 | | In determining rates based on allowable costs, the Review |
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| 1 | | Board shall consider any wage increases awarded by the General |
| 2 | | Assembly to front line personnel defined as direct support |
| 3 | | persons, aides, front-line supervisors, qualified intellectual |
| 4 | | disabilities professionals, nurses, and non-administrative |
| 5 | | support staff working in service settings in community-based |
| 6 | | settings within the State and adjust customary rates or rates |
| 7 | | of a special education program to be equitable to the wage |
| 8 | | increase awarded to similar staff positions in a community |
| 9 | | residential setting. Any wage increase awarded by the General |
| 10 | | Assembly to front line personnel defined as direct support |
| 11 | | persons, aides, front-line supervisors, qualified intellectual |
| 12 | | disabilities professionals, nurses, and non-administrative |
| 13 | | support staff working in community-based settings within the |
| 14 | | State, including the $0.75 per hour increase contained in |
| 15 | | Public Act 100-23 and the $0.50 per hour increase included in |
| 16 | | Public Act 100-23, shall also be a basis for any facility |
| 17 | | covered by this Section to appeal its rate before the Review |
| 18 | | Board under the process defined in Title 89, Part 900, Section |
| 19 | | 340 of the Illinois Administrative Code. Illinois |
| 20 | | Administrative Code Title 89, Part 900, Section 342 shall be |
| 21 | | updated to recognize wage increases awarded to community-based |
| 22 | | settings to be a basis for appeal. However, any wage increase |
| 23 | | that is captured upon appeal from a previous year shall not be |
| 24 | | counted by the Review Board as revenue for the purpose of |
| 25 | | calculating a facility's future rate. |
| 26 | | Any definition used by the Review Board in administrative |
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| 1 | | rule or policy to define "related organizations" shall include |
| 2 | | any and all exceptions contained in federal law or regulation |
| 3 | | as it pertains to the federal definition of "related |
| 4 | | organizations".
|
| 5 | | The Review Board shall establish uniform definitions and |
| 6 | | criteria for
accounting separately by special education, room |
| 7 | | and board and other
related services costs. The Board shall |
| 8 | | also establish guidelines for
the coordination of services and |
| 9 | | financial assistance provided by all
State agencies to assure |
| 10 | | that no otherwise qualified child with a disability
receiving |
| 11 | | services under Article 14 shall be excluded from participation
|
| 12 | | in, be denied the benefits of or be subjected to discrimination |
| 13 | | under
any program or activity provided by any State agency.
|
| 14 | | The Review Board shall review the costs for special |
| 15 | | education and
related services provided by non-public schools |
| 16 | | or special education
facilities and shall approve or disapprove |
| 17 | | such facilities in accordance
with the rules and regulations |
| 18 | | established by it with respect to
allowable costs.
|
| 19 | | The State Board of Education shall provide administrative |
| 20 | | and staff support
for the Review Board as deemed reasonable by |
| 21 | | the State Superintendent of
Education. This support shall not |
| 22 | | include travel expenses or other
compensation for any Review |
| 23 | | Board member other than the State Superintendent of
Education.
|
| 24 | | The Review Board shall seek the advice of the Advisory |
| 25 | | Council on
Education of Children with Disabilities on the rules |
| 26 | | and
regulations to be
promulgated by it relative to providing |
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| 1 | | special education services.
|
| 2 | | If a child has been placed in a program in which the actual |
| 3 | | per pupil costs
of tuition for special education and related |
| 4 | | services based on program
enrollment, excluding room, board and |
| 5 | | transportation costs, exceed $4,500 and
such costs have been |
| 6 | | approved by the Review Board, the district shall pay such
total |
| 7 | | costs which exceed $4,500. A district making such tuition |
| 8 | | payments in
excess of $4,500 pursuant to this Section shall be |
| 9 | | responsible for an amount in
excess of $4,500 equal to the |
| 10 | | district per capita
tuition charge and shall be eligible for |
| 11 | | reimbursement from the State for
the amount of such payments |
| 12 | | actually made in excess of the districts per capita
tuition |
| 13 | | charge for students not receiving special education services.
|
| 14 | | If a child has been placed in an approved individual |
| 15 | | program and the
tuition costs including room and board costs |
| 16 | | have been approved by the
Review Board, then such room and |
| 17 | | board costs shall be paid by the
appropriate State agency |
| 18 | | subject to the provisions of Section 14-8.01 of
this Act. Room |
| 19 | | and board costs not provided by a State agency other
than the |
| 20 | | State Board of Education shall be provided by the State Board
|
| 21 | | of Education on a current basis. In no event, however, shall |
| 22 | | the
State's liability for funding of these tuition costs begin |
| 23 | | until after
the legal obligations of third party payors have |
| 24 | | been subtracted from
such costs. If the money appropriated by |
| 25 | | the General Assembly for such
purpose for any year is |
| 26 | | insufficient, it shall be apportioned on the
basis of the |
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| 1 | | claims approved. Each district shall submit estimated claims to |
| 2 | | the State
Superintendent of Education. Upon approval of such |
| 3 | | claims, the State
Superintendent of Education shall direct the |
| 4 | | State Comptroller to make payments
on a monthly basis. The |
| 5 | | frequency for submitting estimated
claims and the method of |
| 6 | | determining payment shall be prescribed in rules
and |
| 7 | | regulations adopted by the State Board of Education. Such |
| 8 | | current state
reimbursement shall be reduced by an amount equal |
| 9 | | to the proceeds which
the child or child's parents are eligible |
| 10 | | to receive under any public or
private insurance or assistance |
| 11 | | program. Nothing in this Section shall
be construed as |
| 12 | | relieving an insurer or similar third party from an
otherwise |
| 13 | | valid obligation to provide or to pay for services provided to
|
| 14 | | a child with a disability.
|
| 15 | | If it otherwise qualifies, a school district is eligible |
| 16 | | for the
transportation reimbursement under Section 14-13.01 |
| 17 | | and for the
reimbursement of tuition payments under this |
| 18 | | Section whether the
non-public school or special education |
| 19 | | facility, public out-of-state
school or county special |
| 20 | | education facility, attended by a child who
resides in that |
| 21 | | district and requires special educational services, is
within |
| 22 | | or outside of the State of Illinois. However, a district is not
|
| 23 | | eligible to claim transportation reimbursement under this |
| 24 | | Section unless
the district certifies to the State |
| 25 | | Superintendent of Education that the
district is unable to |
| 26 | | provide special educational services required by
the child for |
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| 1 | | the current school year.
|
| 2 | | Nothing in this Section authorizes the reimbursement of a |
| 3 | | school
district for the amount paid for tuition of a child |
| 4 | | attending a
non-public school or special education facility, |
| 5 | | public out-of-state
school or county special education |
| 6 | | facility unless the school district
certifies to the State |
| 7 | | Superintendent of Education that the special
education program |
| 8 | | of that district is unable to meet the needs of that child
|
| 9 | | because of his disability and the State Superintendent of |
| 10 | | Education finds
that the school district is in substantial |
| 11 | | compliance with Section 14-4.01. However, if a child is |
| 12 | | unilaterally placed by a State agency or any court in a |
| 13 | | non-public school or special education facility, public |
| 14 | | out-of-state school, or county special education facility, a |
| 15 | | school district shall not be required to certify to the State |
| 16 | | Superintendent of Education, for the purpose of tuition |
| 17 | | reimbursement, that the special education program of that |
| 18 | | district is unable to meet the needs of a child because of his |
| 19 | | or her disability.
|
| 20 | | Any educational or related services provided, pursuant to |
| 21 | | this
Section in a non-public school or special education |
| 22 | | facility or a
special education facility owned and operated by |
| 23 | | a county government
unit shall be at no cost to the parent or |
| 24 | | guardian of the child.
However, current law and practices |
| 25 | | relative to contributions by parents
or guardians for costs |
| 26 | | other than educational or related services are
not affected by |
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| 1 | | this amendatory Act of 1978.
|
| 2 | | Reimbursement for children attending public school |
| 3 | | residential facilities
shall be made in accordance with the |
| 4 | | provisions of this Section.
|
| 5 | | Notwithstanding any other provision of law, any school |
| 6 | | district
receiving a payment under this Section or under |
| 7 | | Section 14-7.02b, 14-13.01, or
29-5 of this Code may classify |
| 8 | | all or a portion of the funds that
it receives in a particular |
| 9 | | fiscal year or from general State aid pursuant
to Section |
| 10 | | 18-8.05 of this Code
as funds received in connection with any |
| 11 | | funding program for which
it is entitled to receive funds from |
| 12 | | the State in that fiscal year (including,
without limitation, |
| 13 | | any funding program referenced in this Section),
regardless of |
| 14 | | the source or timing of the receipt. The district may not
|
| 15 | | classify more funds as funds received in connection with the |
| 16 | | funding
program than the district is entitled to receive in |
| 17 | | that fiscal year for that
program. Any
classification by a |
| 18 | | district must be made by a resolution of its board of
|
| 19 | | education. The resolution must identify the amount of any |
| 20 | | payments or
general State aid to be classified under this |
| 21 | | paragraph and must specify
the funding program to which the |
| 22 | | funds are to be treated as received in
connection therewith. |
| 23 | | This resolution is controlling as to the
classification of |
| 24 | | funds referenced therein. A certified copy of the
resolution |
| 25 | | must be sent to the State Superintendent of Education.
The |
| 26 | | resolution shall still take effect even though a copy of the |
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| 1 | | resolution has
not been sent to the State
Superintendent of |
| 2 | | Education in a timely manner.
No
classification under this |
| 3 | | paragraph by a district shall affect the total amount
or timing |
| 4 | | of money the district is entitled to receive under this Code.
|
| 5 | | No classification under this paragraph by a district shall
in |
| 6 | | any way relieve the district from or affect any
requirements |
| 7 | | that otherwise would apply with respect to
that funding |
| 8 | | program, including any
accounting of funds by source, reporting |
| 9 | | expenditures by
original source and purpose,
reporting |
| 10 | | requirements,
or requirements of providing services.
|
| 11 | | (Source: P.A. 99-78, eff. 7-20-15; 99-143, eff. 7-27-15; |
| 12 | | 100-587, eff. 6-4-18.)
|
| 13 | | Section 50-15. The School Construction Law is amended by |
| 14 | | adding Section 5-43 as follows:
|
| 15 | | (105 ILCS 230/5-43 new) |
| 16 | | Sec. 5-43. School Construction Task Force. |
| 17 | | (a) There is hereby created the School Construction Task |
| 18 | | Force. The Task Force shall consist of the following members: |
| 19 | | (1) A member appointed by the Governor who shall serve |
| 20 | | as the Chairperson. |
| 21 | | (2) The Director of the Governor's Office of Management |
| 22 | | and Budget, or his or her designee, who shall serve as the |
| 23 | | vice-chairperson. |
| 24 | | (3) The Executive Director of the Capital Development |
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| 1 | | Board or his or her designee. |
| 2 | | (4) The State Superintendent of Education or his or her |
| 3 | | designee. |
| 4 | | (5) A representative appointed the Speaker of the House |
| 5 | | of Representatives. |
| 6 | | (6) A senator appointed by the President of the Senate. |
| 7 | | (7) A representative appointed by the Minority Leader |
| 8 | | of the House of Representatives. |
| 9 | | (8) A senator appointed by the Minority Leader of the |
| 10 | | Senate. |
| 11 | | (9) Five public members appointed by the Governor |
| 12 | | representing each of the following: |
| 13 | | (A) Early childhood education programs. |
| 14 | | (B) Elementary school districts. |
| 15 | | (C) High school districts. |
| 16 | | (D) Unit districts. |
| 17 | | (E) Vocational education programs. |
| 18 | | (b) The Task Force shall meet at the call of the |
| 19 | | Chairperson. The State Board of Education shall provide |
| 20 | | administrative and other support to the Task Force. Members of |
| 21 | | the Task Force shall serve without compensation, but may be |
| 22 | | reimbursed for travel and related expenses from funds |
| 23 | | appropriated for that purpose, subject to the rules of the |
| 24 | | appropriate travel control board. |
| 25 | | (c) The Task Force must review this Law and research the |
| 26 | | needs for capital improvements in schools throughout this |
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| 1 | | State. On or before March 1, 2020, the Task Force must submit a |
| 2 | | report to the Governor, General Assembly, and the chairperson |
| 3 | | of the State Board of Education that outlines recommendations |
| 4 | | for revising this Law and implementing a sound capital program |
| 5 | | to support the capital needs of public schools in this State, |
| 6 | | early childhood education programs, and vocational education |
| 7 | | programs. |
| 8 | | (d) This Section is repealed on July 1, 2020.
|
| 9 | | Section 50-20. The Illinois Public Aid Code is amended by |
| 10 | | changing Sections 5-2 and 5A-2 and by adding Sections 5-5.14.5 |
| 11 | | and 5-5h as follows:
|
| 12 | | (305 ILCS 5/5-2) (from Ch. 23, par. 5-2)
|
| 13 | | Sec. 5-2. Classes of Persons Eligible. |
| 14 | | Medical assistance under this
Article shall be available to |
| 15 | | any of the following classes of persons in
respect to whom a |
| 16 | | plan for coverage has been submitted to the Governor
by the |
| 17 | | Illinois Department and approved by him. If changes made in |
| 18 | | this Section 5-2 require federal approval, they shall not take |
| 19 | | effect until such approval has been received:
|
| 20 | | 1. Recipients of basic maintenance grants under |
| 21 | | Articles III and IV.
|
| 22 | | 2. Beginning January 1, 2014, persons otherwise |
| 23 | | eligible for basic maintenance under Article
III, |
| 24 | | excluding any eligibility requirements that are |
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| 1 | | inconsistent with any federal law or federal regulation, as |
| 2 | | interpreted by the U.S. Department of Health and Human |
| 3 | | Services, but who fail to qualify thereunder on the basis |
| 4 | | of need, and
who have insufficient income and resources to |
| 5 | | meet the costs of
necessary medical care, including but not |
| 6 | | limited to the following:
|
| 7 | | (a) All persons otherwise eligible for basic |
| 8 | | maintenance under Article
III but who fail to qualify |
| 9 | | under that Article on the basis of need and who
meet |
| 10 | | either of the following requirements:
|
| 11 | | (i) their income, as determined by the |
| 12 | | Illinois Department in
accordance with any federal |
| 13 | | requirements, is equal to or less than 100% of the |
| 14 | | federal poverty level; or
|
| 15 | | (ii) their income, after the deduction of |
| 16 | | costs incurred for medical
care and for other types |
| 17 | | of remedial care, is equal to or less than 100% of |
| 18 | | the federal poverty level.
|
| 19 | | (b) (Blank).
|
| 20 | | 3. (Blank).
|
| 21 | | 4. Persons not eligible under any of the preceding |
| 22 | | paragraphs who fall
sick, are injured, or die, not having |
| 23 | | sufficient money, property or other
resources to meet the |
| 24 | | costs of necessary medical care or funeral and burial
|
| 25 | | expenses.
|
| 26 | | 5.(a) Beginning January 1, 2020, women Women during |
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| 1 | | pregnancy and during the
12-month 60-day period beginning |
| 2 | | on the last day of the pregnancy, together with
their |
| 3 | | infants,
whose income is at or below 200% of the federal |
| 4 | | poverty level. Until September 30, 2019, or sooner if the |
| 5 | | maintenance of effort requirements under the Patient |
| 6 | | Protection and Affordable Care Act are eliminated or may be |
| 7 | | waived before then, women during pregnancy and during the |
| 8 | | 12-month 60-day period beginning on the last day of the |
| 9 | | pregnancy, whose countable monthly income, after the |
| 10 | | deduction of costs incurred for medical care and for other |
| 11 | | types of remedial care as specified in administrative rule, |
| 12 | | is equal to or less than the Medical Assistance-No Grant(C) |
| 13 | | (MANG(C)) Income Standard in effect on April 1, 2013 as set |
| 14 | | forth in administrative rule.
|
| 15 | | (b) The plan for coverage shall provide ambulatory |
| 16 | | prenatal care to pregnant women during a
presumptive |
| 17 | | eligibility period and establish an income eligibility |
| 18 | | standard
that is equal to 200% of the federal poverty |
| 19 | | level, provided that costs incurred
for medical care are |
| 20 | | not taken into account in determining such income
|
| 21 | | eligibility.
|
| 22 | | (c) The Illinois Department may conduct a |
| 23 | | demonstration in at least one
county that will provide |
| 24 | | medical assistance to pregnant women, together
with their |
| 25 | | infants and children up to one year of age,
where the |
| 26 | | income
eligibility standard is set up to 185% of the |
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| 1 | | nonfarm income official
poverty line, as defined by the |
| 2 | | federal Office of Management and Budget.
The Illinois |
| 3 | | Department shall seek and obtain necessary authorization
|
| 4 | | provided under federal law to implement such a |
| 5 | | demonstration. Such
demonstration may establish resource |
| 6 | | standards that are not more
restrictive than those |
| 7 | | established under Article IV of this Code.
|
| 8 | | 6. (a) Children younger than age 19 when countable |
| 9 | | income is at or below 133% of the federal poverty level. |
| 10 | | Until September 30, 2019, or sooner if the maintenance of |
| 11 | | effort requirements under the Patient Protection and |
| 12 | | Affordable Care Act are eliminated or may be waived before |
| 13 | | then, children younger than age 19 whose countable monthly |
| 14 | | income, after the deduction of costs incurred for medical |
| 15 | | care and for other types of remedial care as specified in |
| 16 | | administrative rule, is equal to or less than the Medical |
| 17 | | Assistance-No Grant(C) (MANG(C)) Income Standard in effect |
| 18 | | on April 1, 2013 as set forth in administrative rule. |
| 19 | | (b) Children and youth who are under temporary custody |
| 20 | | or guardianship of the Department of Children and Family |
| 21 | | Services or who receive financial assistance in support of |
| 22 | | an adoption or guardianship placement from the Department |
| 23 | | of Children and Family Services.
|
| 24 | | 7. (Blank).
|
| 25 | | 8. As required under federal law, persons who are |
| 26 | | eligible for Transitional Medical Assistance as a result of |
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| 1 | | an increase in earnings or child or spousal support |
| 2 | | received. The plan for coverage for this class of persons |
| 3 | | shall:
|
| 4 | | (a) extend the medical assistance coverage to the |
| 5 | | extent required by federal law; and
|
| 6 | | (b) offer persons who have initially received 6 |
| 7 | | months of the
coverage provided in paragraph (a) above, |
| 8 | | the option of receiving an
additional 6 months of |
| 9 | | coverage, subject to the following:
|
| 10 | | (i) such coverage shall be pursuant to |
| 11 | | provisions of the federal
Social Security Act;
|
| 12 | | (ii) such coverage shall include all services |
| 13 | | covered under Illinois' State Medicaid Plan;
|
| 14 | | (iii) no premium shall be charged for such |
| 15 | | coverage; and
|
| 16 | | (iv) such coverage shall be suspended in the |
| 17 | | event of a person's
failure without good cause to |
| 18 | | file in a timely fashion reports required for
this |
| 19 | | coverage under the Social Security Act and |
| 20 | | coverage shall be reinstated
upon the filing of |
| 21 | | such reports if the person remains otherwise |
| 22 | | eligible.
|
| 23 | | 9. Persons with acquired immunodeficiency syndrome |
| 24 | | (AIDS) or with
AIDS-related conditions with respect to whom |
| 25 | | there has been a determination
that but for home or |
| 26 | | community-based services such individuals would
require |
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| 1 | | the level of care provided in an inpatient hospital, |
| 2 | | skilled
nursing facility or intermediate care facility the |
| 3 | | cost of which is
reimbursed under this Article. Assistance |
| 4 | | shall be provided to such
persons to the maximum extent |
| 5 | | permitted under Title
XIX of the Federal Social Security |
| 6 | | Act.
|
| 7 | | 10. Participants in the long-term care insurance |
| 8 | | partnership program
established under the Illinois |
| 9 | | Long-Term Care Partnership Program Act who meet the
|
| 10 | | qualifications for protection of resources described in |
| 11 | | Section 15 of that
Act.
|
| 12 | | 11. Persons with disabilities who are employed and |
| 13 | | eligible for Medicaid,
pursuant to Section |
| 14 | | 1902(a)(10)(A)(ii)(xv) of the Social Security Act, and, |
| 15 | | subject to federal approval, persons with a medically |
| 16 | | improved disability who are employed and eligible for |
| 17 | | Medicaid pursuant to Section 1902(a)(10)(A)(ii)(xvi) of |
| 18 | | the Social Security Act, as
provided by the Illinois |
| 19 | | Department by rule. In establishing eligibility standards |
| 20 | | under this paragraph 11, the Department shall, subject to |
| 21 | | federal approval: |
| 22 | | (a) set the income eligibility standard at not |
| 23 | | lower than 350% of the federal poverty level; |
| 24 | | (b) exempt retirement accounts that the person |
| 25 | | cannot access without penalty before the age
of 59 1/2, |
| 26 | | and medical savings accounts established pursuant to |
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| 1 | | 26 U.S.C. 220; |
| 2 | | (c) allow non-exempt assets up to $25,000 as to |
| 3 | | those assets accumulated during periods of eligibility |
| 4 | | under this paragraph 11; and
|
| 5 | | (d) continue to apply subparagraphs (b) and (c) in |
| 6 | | determining the eligibility of the person under this |
| 7 | | Article even if the person loses eligibility under this |
| 8 | | paragraph 11.
|
| 9 | | 12. Subject to federal approval, persons who are |
| 10 | | eligible for medical
assistance coverage under applicable |
| 11 | | provisions of the federal Social Security
Act and the |
| 12 | | federal Breast and Cervical Cancer Prevention and |
| 13 | | Treatment Act of
2000. Those eligible persons are defined |
| 14 | | to include, but not be limited to,
the following persons:
|
| 15 | | (1) persons who have been screened for breast or |
| 16 | | cervical cancer under
the U.S. Centers for Disease |
| 17 | | Control and Prevention Breast and Cervical Cancer
|
| 18 | | Program established under Title XV of the federal |
| 19 | | Public Health Services Act in
accordance with the |
| 20 | | requirements of Section 1504 of that Act as |
| 21 | | administered by
the Illinois Department of Public |
| 22 | | Health; and
|
| 23 | | (2) persons whose screenings under the above |
| 24 | | program were funded in whole
or in part by funds |
| 25 | | appropriated to the Illinois Department of Public |
| 26 | | Health
for breast or cervical cancer screening.
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| 1 | | "Medical assistance" under this paragraph 12 shall be |
| 2 | | identical to the benefits
provided under the State's |
| 3 | | approved plan under Title XIX of the Social Security
Act. |
| 4 | | The Department must request federal approval of the |
| 5 | | coverage under this
paragraph 12 within 30 days after the |
| 6 | | effective date of this amendatory Act of
the 92nd General |
| 7 | | Assembly.
|
| 8 | | In addition to the persons who are eligible for medical |
| 9 | | assistance pursuant to subparagraphs (1) and (2) of this |
| 10 | | paragraph 12, and to be paid from funds appropriated to the |
| 11 | | Department for its medical programs, any uninsured person |
| 12 | | as defined by the Department in rules residing in Illinois |
| 13 | | who is younger than 65 years of age, who has been screened |
| 14 | | for breast and cervical cancer in accordance with standards |
| 15 | | and procedures adopted by the Department of Public Health |
| 16 | | for screening, and who is referred to the Department by the |
| 17 | | Department of Public Health as being in need of treatment |
| 18 | | for breast or cervical cancer is eligible for medical |
| 19 | | assistance benefits that are consistent with the benefits |
| 20 | | provided to those persons described in subparagraphs (1) |
| 21 | | and (2). Medical assistance coverage for the persons who |
| 22 | | are eligible under the preceding sentence is not dependent |
| 23 | | on federal approval, but federal moneys may be used to pay |
| 24 | | for services provided under that coverage upon federal |
| 25 | | approval. |
| 26 | | 13. Subject to appropriation and to federal approval, |
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| 1 | | persons living with HIV/AIDS who are not otherwise eligible |
| 2 | | under this Article and who qualify for services covered |
| 3 | | under Section 5-5.04 as provided by the Illinois Department |
| 4 | | by rule.
|
| 5 | | 14. Subject to the availability of funds for this |
| 6 | | purpose, the Department may provide coverage under this |
| 7 | | Article to persons who reside in Illinois who are not |
| 8 | | eligible under any of the preceding paragraphs and who meet |
| 9 | | the income guidelines of paragraph 2(a) of this Section and |
| 10 | | (i) have an application for asylum pending before the |
| 11 | | federal Department of Homeland Security or on appeal before |
| 12 | | a court of competent jurisdiction and are represented |
| 13 | | either by counsel or by an advocate accredited by the |
| 14 | | federal Department of Homeland Security and employed by a |
| 15 | | not-for-profit organization in regard to that application |
| 16 | | or appeal, or (ii) are receiving services through a |
| 17 | | federally funded torture treatment center. Medical |
| 18 | | coverage under this paragraph 14 may be provided for up to |
| 19 | | 24 continuous months from the initial eligibility date so |
| 20 | | long as an individual continues to satisfy the criteria of |
| 21 | | this paragraph 14. If an individual has an appeal pending |
| 22 | | regarding an application for asylum before the Department |
| 23 | | of Homeland Security, eligibility under this paragraph 14 |
| 24 | | may be extended until a final decision is rendered on the |
| 25 | | appeal. The Department may adopt rules governing the |
| 26 | | implementation of this paragraph 14.
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| 1 | | 15. Family Care Eligibility. |
| 2 | | (a) On and after July 1, 2012, a parent or other |
| 3 | | caretaker relative who is 19 years of age or older when |
| 4 | | countable income is at or below 133% of the federal |
| 5 | | poverty level. A person may not spend down to become |
| 6 | | eligible under this paragraph 15. |
| 7 | | (b) Eligibility shall be reviewed annually. |
| 8 | | (c) (Blank). |
| 9 | | (d) (Blank). |
| 10 | | (e) (Blank). |
| 11 | | (f) (Blank). |
| 12 | | (g) (Blank). |
| 13 | | (h) (Blank). |
| 14 | | (i) Following termination of an individual's |
| 15 | | coverage under this paragraph 15, the individual must |
| 16 | | be determined eligible before the person can be |
| 17 | | re-enrolled. |
| 18 | | 16. Subject to appropriation, uninsured persons who |
| 19 | | are not otherwise eligible under this Section who have been |
| 20 | | certified and referred by the Department of Public Health |
| 21 | | as having been screened and found to need diagnostic |
| 22 | | evaluation or treatment, or both diagnostic evaluation and |
| 23 | | treatment, for prostate or testicular cancer. For the |
| 24 | | purposes of this paragraph 16, uninsured persons are those |
| 25 | | who do not have creditable coverage, as defined under the |
| 26 | | Health Insurance Portability and Accountability Act, or |
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| 1 | | have otherwise exhausted any insurance benefits they may |
| 2 | | have had, for prostate or testicular cancer diagnostic |
| 3 | | evaluation or treatment, or both diagnostic evaluation and |
| 4 | | treatment.
To be eligible, a person must furnish a Social |
| 5 | | Security number.
A person's assets are exempt from |
| 6 | | consideration in determining eligibility under this |
| 7 | | paragraph 16.
Such persons shall be eligible for medical |
| 8 | | assistance under this paragraph 16 for so long as they need |
| 9 | | treatment for the cancer. A person shall be considered to |
| 10 | | need treatment if, in the opinion of the person's treating |
| 11 | | physician, the person requires therapy directed toward |
| 12 | | cure or palliation of prostate or testicular cancer, |
| 13 | | including recurrent metastatic cancer that is a known or |
| 14 | | presumed complication of prostate or testicular cancer and |
| 15 | | complications resulting from the treatment modalities |
| 16 | | themselves. Persons who require only routine monitoring |
| 17 | | services are not considered to need treatment.
"Medical |
| 18 | | assistance" under this paragraph 16 shall be identical to |
| 19 | | the benefits provided under the State's approved plan under |
| 20 | | Title XIX of the Social Security Act.
Notwithstanding any |
| 21 | | other provision of law, the Department (i) does not have a |
| 22 | | claim against the estate of a deceased recipient of |
| 23 | | services under this paragraph 16 and (ii) does not have a |
| 24 | | lien against any homestead property or other legal or |
| 25 | | equitable real property interest owned by a recipient of |
| 26 | | services under this paragraph 16. |
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| 1 | | 17. Persons who, pursuant to a waiver approved by the |
| 2 | | Secretary of the U.S. Department of Health and Human |
| 3 | | Services, are eligible for medical assistance under Title |
| 4 | | XIX or XXI of the federal Social Security Act. |
| 5 | | Notwithstanding any other provision of this Code and |
| 6 | | consistent with the terms of the approved waiver, the |
| 7 | | Illinois Department, may by rule: |
| 8 | | (a) Limit the geographic areas in which the waiver |
| 9 | | program operates. |
| 10 | | (b) Determine the scope, quantity, duration, and |
| 11 | | quality, and the rate and method of reimbursement, of |
| 12 | | the medical services to be provided, which may differ |
| 13 | | from those for other classes of persons eligible for |
| 14 | | assistance under this Article. |
| 15 | | (c) Restrict the persons' freedom in choice of |
| 16 | | providers. |
| 17 | | 18. Beginning January 1, 2014, persons aged 19 or |
| 18 | | older, but younger than 65, who are not otherwise eligible |
| 19 | | for medical assistance under this Section 5-2, who qualify |
| 20 | | for medical assistance pursuant to 42 U.S.C. |
| 21 | | 1396a(a)(10)(A)(i)(VIII) and applicable federal |
| 22 | | regulations, and who have income at or below 133% of the |
| 23 | | federal poverty level plus 5% for the applicable family |
| 24 | | size as determined pursuant to 42 U.S.C. 1396a(e)(14) and |
| 25 | | applicable federal regulations. Persons eligible for |
| 26 | | medical assistance under this paragraph 18 shall receive |
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| 1 | | coverage for the Health Benefits Service Package as that |
| 2 | | term is defined in subsection (m) of Section 5-1.1 of this |
| 3 | | Code. If Illinois' federal medical assistance percentage |
| 4 | | (FMAP) is reduced below 90% for persons eligible for |
| 5 | | medical
assistance under this paragraph 18, eligibility |
| 6 | | under this paragraph 18 shall cease no later than the end |
| 7 | | of the third month following the month in which the |
| 8 | | reduction in FMAP takes effect. |
| 9 | | 19. Beginning January 1, 2014, as required under 42 |
| 10 | | U.S.C. 1396a(a)(10)(A)(i)(IX), persons older than age 18 |
| 11 | | and younger than age 26 who are not otherwise eligible for |
| 12 | | medical assistance under paragraphs (1) through (17) of |
| 13 | | this Section who (i) were in foster care under the |
| 14 | | responsibility of the State on the date of attaining age 18 |
| 15 | | or on the date of attaining age 21 when a court has |
| 16 | | continued wardship for good cause as provided in Section |
| 17 | | 2-31 of the Juvenile Court Act of 1987 and (ii) received |
| 18 | | medical assistance under the Illinois Title XIX State Plan |
| 19 | | or waiver of such plan while in foster care. |
| 20 | | 20. Beginning January 1, 2018, persons who are |
| 21 | | foreign-born victims of human trafficking, torture, or |
| 22 | | other serious crimes as defined in Section 2-19 of this |
| 23 | | Code and their derivative family members if such persons: |
| 24 | | (i) reside in Illinois; (ii) are not eligible under any of |
| 25 | | the preceding paragraphs; (iii) meet the income guidelines |
| 26 | | of subparagraph (a) of paragraph 2; and (iv) meet the |
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| 1 | | nonfinancial eligibility requirements of Sections 16-2, |
| 2 | | 16-3, and 16-5 of this Code. The Department may extend |
| 3 | | medical assistance for persons who are foreign-born |
| 4 | | victims of human trafficking, torture, or other serious |
| 5 | | crimes whose medical assistance would be terminated |
| 6 | | pursuant to subsection (b) of Section 16-5 if the |
| 7 | | Department determines that the person, during the year of |
| 8 | | initial eligibility (1) experienced a health crisis, (2) |
| 9 | | has been unable, after reasonable attempts, to obtain |
| 10 | | necessary information from a third party, or (3) has other |
| 11 | | extenuating circumstances that prevented the person from |
| 12 | | completing his or her application for status. The |
| 13 | | Department may adopt any rules necessary to implement the |
| 14 | | provisions of this paragraph. |
| 15 | | In implementing the provisions of Public Act 96-20, the |
| 16 | | Department is authorized to adopt only those rules necessary, |
| 17 | | including emergency rules. Nothing in Public Act 96-20 permits |
| 18 | | the Department to adopt rules or issue a decision that expands |
| 19 | | eligibility for the FamilyCare Program to a person whose income |
| 20 | | exceeds 185% of the Federal Poverty Level as determined from |
| 21 | | time to time by the U.S. Department of Health and Human |
| 22 | | Services, unless the Department is provided with express |
| 23 | | statutory authority.
|
| 24 | | The eligibility of any such person for medical assistance |
| 25 | | under this
Article is not affected by the payment of any grant |
| 26 | | under the Senior
Citizens and Persons with Disabilities |
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| 1 | | Property Tax Relief Act or any distributions or items of income |
| 2 | | described under
subparagraph (X) of
paragraph (2) of subsection |
| 3 | | (a) of Section 203 of the Illinois Income Tax
Act. |
| 4 | | The Department shall by rule establish the amounts of
|
| 5 | | assets to be disregarded in determining eligibility for medical |
| 6 | | assistance,
which shall at a minimum equal the amounts to be |
| 7 | | disregarded under the
Federal Supplemental Security Income |
| 8 | | Program. The amount of assets of a
single person to be |
| 9 | | disregarded
shall not be less than $2,000, and the amount of |
| 10 | | assets of a married couple
to be disregarded shall not be less |
| 11 | | than $3,000.
|
| 12 | | To the extent permitted under federal law, any person found |
| 13 | | guilty of a
second violation of Article VIIIA
shall be |
| 14 | | ineligible for medical assistance under this Article, as |
| 15 | | provided
in Section 8A-8.
|
| 16 | | The eligibility of any person for medical assistance under |
| 17 | | this Article
shall not be affected by the receipt by the person |
| 18 | | of donations or benefits
from fundraisers held for the person |
| 19 | | in cases of serious illness,
as long as neither the person nor |
| 20 | | members of the person's family
have actual control over the |
| 21 | | donations or benefits or the disbursement
of the donations or |
| 22 | | benefits.
|
| 23 | | Notwithstanding any other provision of this Code, if the |
| 24 | | United States Supreme Court holds Title II, Subtitle A, Section |
| 25 | | 2001(a) of Public Law 111-148 to be unconstitutional, or if a |
| 26 | | holding of Public Law 111-148 makes Medicaid eligibility |
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| 1 | | allowed under Section 2001(a) inoperable, the State or a unit |
| 2 | | of local government shall be prohibited from enrolling |
| 3 | | individuals in the Medical Assistance Program as the result of |
| 4 | | federal approval of a State Medicaid waiver on or after the |
| 5 | | effective date of this amendatory Act of the 97th General |
| 6 | | Assembly, and any individuals enrolled in the Medical |
| 7 | | Assistance Program pursuant to eligibility permitted as a |
| 8 | | result of such a State Medicaid waiver shall become immediately |
| 9 | | ineligible. |
| 10 | | Notwithstanding any other provision of this Code, if an Act |
| 11 | | of Congress that becomes a Public Law eliminates Section |
| 12 | | 2001(a) of Public Law 111-148, the State or a unit of local |
| 13 | | government shall be prohibited from enrolling individuals in |
| 14 | | the Medical Assistance Program as the result of federal |
| 15 | | approval of a State Medicaid waiver on or after the effective |
| 16 | | date of this amendatory Act of the 97th General Assembly, and |
| 17 | | any individuals enrolled in the Medical Assistance Program |
| 18 | | pursuant to eligibility permitted as a result of such a State |
| 19 | | Medicaid waiver shall become immediately ineligible. |
| 20 | | Effective October 1, 2013, the determination of |
| 21 | | eligibility of persons who qualify under paragraphs 5, 6, 8, |
| 22 | | 15, 17, and 18 of this Section shall comply with the |
| 23 | | requirements of 42 U.S.C. 1396a(e)(14) and applicable federal |
| 24 | | regulations. |
| 25 | | The Department of Healthcare and Family Services, the |
| 26 | | Department of Human Services, and the Illinois health insurance |
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| 1 | | marketplace shall work cooperatively to assist persons who |
| 2 | | would otherwise lose health benefits as a result of changes |
| 3 | | made under this amendatory Act of the 98th General Assembly to |
| 4 | | transition to other health insurance coverage. |
| 5 | | (Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13; |
| 6 | | 99-143, eff. 7-27-15; 99-870, eff. 8-22-16.)
|
| 7 | | (305 ILCS 5/5-5.14.5 new) |
| 8 | | Sec. 5-5.14.5. Treatment; substance use disorder and |
| 9 | | mental health. The Department shall consult with stakeholders |
| 10 | | and General Assembly members for input on a plan to develop |
| 11 | | enhanced Medicaid rates for substance use disorder treatment |
| 12 | | and mental health treatment in underserved communities. The |
| 13 | | Department shall present the plan to General Assembly members |
| 14 | | within 3 months of the effective date of this amendatory Act of |
| 15 | | the 101st General Assembly, which will specifically address |
| 16 | | ensuring access to treatment in provider deserts. Within 4 |
| 17 | | months of the effective date of this amendatory Act of the |
| 18 | | 101st General Assembly, the Department shall submit a State |
| 19 | | plan amendment to create medical assistance enhanced rates to |
| 20 | | enhance access to those to community mental health services and |
| 21 | | substance abuse services for underserved communities.
Subject |
| 22 | | to federal approval, the Department shall create medical |
| 23 | | assistance enhanced rates for community mental health services |
| 24 | | and substance abuse providers for underserved communities to |
| 25 | | enhance access to those communities.
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| 1 | | (305 ILCS 5/5-5h new) |
| 2 | | Sec. 5-5h. Long-term acute care hospital base rates. |
| 3 | | (a) The base per diem rate paid to long-term acute care |
| 4 | | hospitals for Medicaid services on and after January 1, 2020 |
| 5 | | must be $60 more than the base rate in effect on June 30, 2019. |
| 6 | | (b) Nothing in this Section shall change the rates |
| 7 | | authorized under Section 5A-12.6 or the Long-Term Acute Care |
| 8 | | Hospital Quality Improvement Transfer Program Act.
|
| 9 | | (305 ILCS 5/5A-2) (from Ch. 23, par. 5A-2) |
| 10 | | (Section scheduled to be repealed on July 1, 2020) |
| 11 | | Sec. 5A-2. Assessment.
|
| 12 | | (a)(1)
Subject to Sections 5A-3 and 5A-10, for State fiscal |
| 13 | | years 2009 through 2018, or as long as continued under Section |
| 14 | | 5A-16, an annual assessment on inpatient services is imposed on |
| 15 | | each hospital provider in an amount equal to $218.38 multiplied |
| 16 | | by the difference of the hospital's occupied bed days less the |
| 17 | | hospital's Medicare bed days, provided, however, that the |
| 18 | | amount of $218.38 shall be increased by a uniform percentage to |
| 19 | | generate an amount equal to 75% of the State share of the |
| 20 | | payments authorized under Section 5A-12.5, with such increase |
| 21 | | only taking effect upon the date that a State share for such |
| 22 | | payments is required under federal law. For the period of April |
| 23 | | through June 2015, the amount of $218.38 used to calculate the |
| 24 | | assessment under this paragraph shall, by emergency rule under |
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| 1 | | subsection (s) of Section 5-45 of the Illinois Administrative |
| 2 | | Procedure Act, be increased by a uniform percentage to generate |
| 3 | | $20,250,000 in the aggregate for that period from all hospitals |
| 4 | | subject to the annual assessment under this paragraph. |
| 5 | | (2) In addition to any other assessments imposed under this |
| 6 | | Article, effective July 1, 2016 and semi-annually thereafter |
| 7 | | through June 2018, or as provided in Section 5A-16, in addition |
| 8 | | to any federally required State share as authorized under |
| 9 | | paragraph (1), the amount of $218.38 shall be increased by a |
| 10 | | uniform percentage to generate an amount equal to 75% of the |
| 11 | | ACA Assessment Adjustment, as defined in subsection (b-6) of |
| 12 | | this Section. |
| 13 | | For State fiscal years 2009 through 2018, or as provided in |
| 14 | | Section 5A-16, a hospital's occupied bed days and Medicare bed |
| 15 | | days shall be determined using the most recent data available |
| 16 | | from each hospital's 2005 Medicare cost report as contained in |
| 17 | | the Healthcare Cost Report Information System file, for the |
| 18 | | quarter ending on December 31, 2006, without regard to any |
| 19 | | subsequent adjustments or changes to such data. If a hospital's |
| 20 | | 2005 Medicare cost report is not contained in the Healthcare |
| 21 | | Cost Report Information System, then the Illinois Department |
| 22 | | may obtain the hospital provider's occupied bed days and |
| 23 | | Medicare bed days from any source available, including, but not |
| 24 | | limited to, records maintained by the hospital provider, which |
| 25 | | may be inspected at all times during business hours of the day |
| 26 | | by the Illinois Department or its duly authorized agents and |
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| 1 | | employees. |
| 2 | | (3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State |
| 3 | | fiscal years 2019 and 2020, an annual assessment on inpatient |
| 4 | | services is imposed on each hospital provider in an amount |
| 5 | | equal to $197.19 multiplied by the difference of the hospital's |
| 6 | | occupied bed days less the hospital's Medicare bed days; |
| 7 | | however, for State fiscal year 2021 2020, the amount of $197.19 |
| 8 | | shall be increased by a uniform percentage to generate an |
| 9 | | additional $6,250,000 in the aggregate for that period from all |
| 10 | | hospitals subject to the annual assessment under this |
| 11 | | paragraph. For State fiscal years 2019 and 2020, a hospital's |
| 12 | | occupied bed days and Medicare bed days shall be determined |
| 13 | | using the most recent data available from each hospital's 2015 |
| 14 | | Medicare cost report as contained in the Healthcare Cost Report |
| 15 | | Information System file, for the quarter ending on March 31, |
| 16 | | 2017, without regard to any subsequent adjustments or changes |
| 17 | | to such data. If a hospital's 2015 Medicare cost report is not |
| 18 | | contained in the Healthcare Cost Report Information System, |
| 19 | | then the Illinois Department may obtain the hospital provider's |
| 20 | | occupied bed days and Medicare bed days from any source |
| 21 | | available, including, but not limited to, records maintained by |
| 22 | | the hospital provider, which may be inspected at all times |
| 23 | | during business hours of the day by the Illinois Department or |
| 24 | | its duly authorized agents and employees. Notwithstanding any |
| 25 | | other provision in this Article, for a hospital provider that |
| 26 | | did not have a 2015 Medicare cost report, but paid an |
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| 1 | | assessment in State fiscal year 2018 on the basis of |
| 2 | | hypothetical data, that assessment amount shall be used for |
| 3 | | State fiscal years 2019 and 2020; however, for State fiscal |
| 4 | | year 2021 2020, the assessment amount shall be increased by the |
| 5 | | proportion that it represents of the total annual assessment |
| 6 | | that is generated from all hospitals in order to generate |
| 7 | | $6,250,000 in the aggregate for that period from all hospitals |
| 8 | | subject to the annual assessment under this paragraph. |
| 9 | | Subject to Sections 5A-3 and 5A-10, for State fiscal years |
| 10 | | 2021 through 2024, an annual assessment on inpatient services |
| 11 | | is imposed on each hospital provider in an amount equal to |
| 12 | | $197.19 multiplied by the difference of the hospital's occupied |
| 13 | | bed days less the hospital's Medicare bed days, provided |
| 14 | | however, that the amount of $197.19 used to calculate the |
| 15 | | assessment under this paragraph shall, by rule, be adjusted by |
| 16 | | a uniform percentage to generate the same total annual |
| 17 | | assessment that was generated in State fiscal year 2020 from |
| 18 | | all hospitals subject to the annual assessment under this |
| 19 | | paragraph plus $6,250,000. For State fiscal years 2021 and |
| 20 | | 2022, a hospital's occupied bed days and Medicare bed days |
| 21 | | shall be determined using the most recent data available from |
| 22 | | each hospital's 2017 Medicare cost report as contained in the |
| 23 | | Healthcare Cost Report Information System file, for the quarter |
| 24 | | ending on March 31, 2019, without regard to any subsequent |
| 25 | | adjustments or changes to such data. For State fiscal years |
| 26 | | 2023 and 2024, a hospital's occupied bed days and Medicare bed |
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| 1 | | days shall be determined using the most recent data available |
| 2 | | from each hospital's 2019 Medicare cost report as contained in |
| 3 | | the Healthcare Cost Report Information System file, for the |
| 4 | | quarter ending on March 31, 2021, without regard to any |
| 5 | | subsequent adjustments or changes to such data. |
| 6 | | (b) (Blank).
|
| 7 | | (b-5)(1) Subject to Sections 5A-3 and 5A-10, for the |
| 8 | | portion of State fiscal year 2012, beginning June 10, 2012 |
| 9 | | through June 30, 2012, and for State fiscal years 2013 through |
| 10 | | 2018, or as provided in Section 5A-16, an annual assessment on |
| 11 | | outpatient services is imposed on each hospital provider in an |
| 12 | | amount equal to .008766 multiplied by the hospital's outpatient |
| 13 | | gross revenue, provided, however, that the amount of .008766 |
| 14 | | shall be increased by a uniform percentage to generate an |
| 15 | | amount equal to 25% of the State share of the payments |
| 16 | | authorized under Section 5A-12.5, with such increase only |
| 17 | | taking effect upon the date that a State share for such |
| 18 | | payments is required under federal law. For the period |
| 19 | | beginning June 10, 2012 through June 30, 2012, the annual |
| 20 | | assessment on outpatient services shall be prorated by |
| 21 | | multiplying the assessment amount by a fraction, the numerator |
| 22 | | of which is 21 days and the denominator of which is 365 days. |
| 23 | | For the period of April through June 2015, the amount of |
| 24 | | .008766 used to calculate the assessment under this paragraph |
| 25 | | shall, by emergency rule under subsection (s) of Section 5-45 |
| 26 | | of the Illinois Administrative Procedure Act, be increased by a |
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| 1 | | uniform percentage to generate $6,750,000 in the aggregate for |
| 2 | | that period from all hospitals subject to the annual assessment |
| 3 | | under this paragraph. |
| 4 | | (2) In addition to any other assessments imposed under this |
| 5 | | Article, effective July 1, 2016 and semi-annually thereafter |
| 6 | | through June 2018, in addition to any federally required State |
| 7 | | share as authorized under paragraph (1), the amount of .008766 |
| 8 | | shall be increased by a uniform percentage to generate an |
| 9 | | amount equal to 25% of the ACA Assessment Adjustment, as |
| 10 | | defined in subsection (b-6) of this Section. |
| 11 | | For the portion of State fiscal year 2012, beginning June |
| 12 | | 10, 2012 through June 30, 2012, and State fiscal years 2013 |
| 13 | | through 2018, or as provided in Section 5A-16, a hospital's |
| 14 | | outpatient gross revenue shall be determined using the most |
| 15 | | recent data available from each hospital's 2009 Medicare cost |
| 16 | | report as contained in the Healthcare Cost Report Information |
| 17 | | System file, for the quarter ending on June 30, 2011, without |
| 18 | | regard to any subsequent adjustments or changes to such data. |
| 19 | | If a hospital's 2009 Medicare cost report is not contained in |
| 20 | | the Healthcare Cost Report Information System, then the |
| 21 | | Department may obtain the hospital provider's outpatient gross |
| 22 | | revenue from any source available, including, but not limited |
| 23 | | to, records maintained by the hospital provider, which may be |
| 24 | | inspected at all times during business hours of the day by the |
| 25 | | Department or its duly authorized agents and employees. |
| 26 | | (3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State |
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| 1 | | fiscal years 2019 and 2020, an annual assessment on outpatient |
| 2 | | services is imposed on each hospital provider in an amount |
| 3 | | equal to .01358 multiplied by the hospital's outpatient gross |
| 4 | | revenue; however, for State fiscal year 2021 2020, the amount |
| 5 | | of .01358 shall be increased by a uniform percentage to |
| 6 | | generate an additional $6,250,000 in the aggregate for that |
| 7 | | period from all hospitals subject to the annual assessment |
| 8 | | under this paragraph. For State fiscal years 2019 and 2020, a |
| 9 | | hospital's outpatient gross revenue shall be determined using |
| 10 | | the most recent data available from each hospital's 2015 |
| 11 | | Medicare cost report as contained in the Healthcare Cost Report |
| 12 | | Information System file, for the quarter ending on March 31, |
| 13 | | 2017, without regard to any subsequent adjustments or changes |
| 14 | | to such data. If a hospital's 2015 Medicare cost report is not |
| 15 | | contained in the Healthcare Cost Report Information System, |
| 16 | | then the Department may obtain the hospital provider's |
| 17 | | outpatient gross revenue from any source available, including, |
| 18 | | but not limited to, records maintained by the hospital |
| 19 | | provider, which may be inspected at all times during business |
| 20 | | hours of the day by the Department or its duly authorized |
| 21 | | agents and employees. Notwithstanding any other provision in |
| 22 | | this Article, for a hospital provider that did not have a 2015 |
| 23 | | Medicare cost report, but paid an assessment in State fiscal |
| 24 | | year 2018 on the basis of hypothetical data, that assessment |
| 25 | | amount shall be used for State fiscal years 2019 and 2020; |
| 26 | | however, for State fiscal year 2021 2020, the assessment amount |
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| 1 | | shall be increased by the proportion that it represents of the |
| 2 | | total annual assessment that is generated from all hospitals in |
| 3 | | order to generate $6,250,000 in the aggregate for that period |
| 4 | | from all hospitals subject to the annual assessment under this |
| 5 | | paragraph. |
| 6 | | Subject to Sections 5A-3 and 5A-10, for State fiscal years |
| 7 | | 2021 through 2024, an annual assessment on outpatient services |
| 8 | | is imposed on each hospital provider in an amount equal to |
| 9 | | .01358 multiplied by the hospital's outpatient gross revenue, |
| 10 | | provided however, that the amount of .01358 used to calculate |
| 11 | | the assessment under this paragraph shall, by rule, be adjusted |
| 12 | | by a uniform percentage to generate the same total annual |
| 13 | | assessment that was generated in State fiscal year 2020 from |
| 14 | | all hospitals subject to the annual assessment under this |
| 15 | | paragraph plus $6,250,000. For State fiscal years 2021 and |
| 16 | | 2022, a hospital's outpatient gross revenue shall be determined |
| 17 | | using the most recent data available from each hospital's 2017 |
| 18 | | Medicare cost report as contained in the Healthcare Cost Report |
| 19 | | Information System file, for the quarter ending on March 31, |
| 20 | | 2019, without regard to any subsequent adjustments or changes |
| 21 | | to such data. For State fiscal years 2023 and 2024, a |
| 22 | | hospital's outpatient gross revenue shall be determined using |
| 23 | | the most recent data available from each hospital's 2019 |
| 24 | | Medicare cost report as contained in the Healthcare Cost Report |
| 25 | | Information System file, for the quarter ending on March 31, |
| 26 | | 2021, without regard to any subsequent adjustments or changes |
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| 1 | | to such data. |
| 2 | | (b-6)(1) As used in this Section, "ACA Assessment |
| 3 | | Adjustment" means: |
| 4 | | (A) For the period of July 1, 2016 through December 31, |
| 5 | | 2016, the product of .19125 multiplied by the sum of the |
| 6 | | fee-for-service payments to hospitals as authorized under |
| 7 | | Section 5A-12.5 and the adjustments authorized under |
| 8 | | subsection (t) of Section 5A-12.2 to managed care |
| 9 | | organizations for hospital services due and payable in the |
| 10 | | month of April 2016 multiplied by 6. |
| 11 | | (B) For the period of January 1, 2017 through June 30, |
| 12 | | 2017, the product of .19125 multiplied by the sum of the |
| 13 | | fee-for-service payments to hospitals as authorized under |
| 14 | | Section 5A-12.5 and the adjustments authorized under |
| 15 | | subsection (t) of Section 5A-12.2 to managed care |
| 16 | | organizations for hospital services due and payable in the |
| 17 | | month of October 2016 multiplied by 6, except that the |
| 18 | | amount calculated under this subparagraph (B) shall be |
| 19 | | adjusted, either positively or negatively, to account for |
| 20 | | the difference between the actual payments issued under |
| 21 | | Section 5A-12.5 for the period beginning July 1, 2016 |
| 22 | | through December 31, 2016 and the estimated payments due |
| 23 | | and payable in the month of April 2016 multiplied by 6 as |
| 24 | | described in subparagraph (A). |
| 25 | | (C) For the period of July 1, 2017 through December 31, |
| 26 | | 2017, the product of .19125 multiplied by the sum of the |
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| 1 | | fee-for-service payments to hospitals as authorized under |
| 2 | | Section 5A-12.5 and the adjustments authorized under |
| 3 | | subsection (t) of Section 5A-12.2 to managed care |
| 4 | | organizations for hospital services due and payable in the |
| 5 | | month of April 2017 multiplied by 6, except that the amount |
| 6 | | calculated under this subparagraph (C) shall be adjusted, |
| 7 | | either positively or negatively, to account for the |
| 8 | | difference between the actual payments issued under |
| 9 | | Section 5A-12.5 for the period beginning January 1, 2017 |
| 10 | | through June 30, 2017 and the estimated payments due and |
| 11 | | payable in the month of October 2016 multiplied by 6 as |
| 12 | | described in subparagraph (B). |
| 13 | | (D) For the period of January 1, 2018 through June 30, |
| 14 | | 2018, the product of .19125 multiplied by the sum of the |
| 15 | | fee-for-service payments to hospitals as authorized under |
| 16 | | Section 5A-12.5 and the adjustments authorized under |
| 17 | | subsection (t) of Section 5A-12.2 to managed care |
| 18 | | organizations for hospital services due and payable in the |
| 19 | | month of October 2017 multiplied by 6, except that: |
| 20 | | (i) the amount calculated under this subparagraph |
| 21 | | (D) shall be adjusted, either positively or |
| 22 | | negatively, to account for the difference between the |
| 23 | | actual payments issued under Section 5A-12.5 for the |
| 24 | | period of July 1, 2017 through December 31, 2017 and |
| 25 | | the estimated payments due and payable in the month of |
| 26 | | April 2017 multiplied by 6 as described in subparagraph |
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| 1 | | (C); and |
| 2 | | (ii) the amount calculated under this subparagraph |
| 3 | | (D) shall be adjusted to include the product of .19125 |
| 4 | | multiplied by the sum of the fee-for-service payments, |
| 5 | | if any, estimated to be paid to hospitals under |
| 6 | | subsection (b) of Section 5A-12.5. |
| 7 | | (2) The Department shall complete and apply a final |
| 8 | | reconciliation of the ACA Assessment Adjustment prior to June |
| 9 | | 30, 2018 to account for: |
| 10 | | (A) any differences between the actual payments issued |
| 11 | | or scheduled to be issued prior to June 30, 2018 as |
| 12 | | authorized in Section 5A-12.5 for the period of January 1, |
| 13 | | 2018 through June 30, 2018 and the estimated payments due |
| 14 | | and payable in the month of October 2017 multiplied by 6 as |
| 15 | | described in subparagraph (D); and |
| 16 | | (B) any difference between the estimated |
| 17 | | fee-for-service payments under subsection (b) of Section |
| 18 | | 5A-12.5 and the amount of such payments that are actually |
| 19 | | scheduled to be paid. |
| 20 | | The Department shall notify hospitals of any additional |
| 21 | | amounts owed or reduction credits to be applied to the June |
| 22 | | 2018 ACA Assessment Adjustment. This is to be considered the |
| 23 | | final reconciliation for the ACA Assessment Adjustment. |
| 24 | | (3) Notwithstanding any other provision of this Section, if |
| 25 | | for any reason the scheduled payments under subsection (b) of |
| 26 | | Section 5A-12.5 are not issued in full by the final day of the |
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| 1 | | period authorized under subsection (b) of Section 5A-12.5, |
| 2 | | funds collected from each hospital pursuant to subparagraph (D) |
| 3 | | of paragraph (1) and pursuant to paragraph (2), attributable to |
| 4 | | the scheduled payments authorized under subsection (b) of |
| 5 | | Section 5A-12.5 that are not issued in full by the final day of |
| 6 | | the period attributable to each payment authorized under |
| 7 | | subsection (b) of Section 5A-12.5, shall be refunded. |
| 8 | | (4) The increases authorized under paragraph (2) of |
| 9 | | subsection (a) and paragraph (2) of subsection (b-5) shall be |
| 10 | | limited to the federally required State share of the total |
| 11 | | payments authorized under Section 5A-12.5 if the sum of such |
| 12 | | payments yields an annualized amount equal to or less than |
| 13 | | $450,000,000, or if the adjustments authorized under |
| 14 | | subsection (t) of Section 5A-12.2 are found not to be |
| 15 | | actuarially sound; however, this limitation shall not apply to |
| 16 | | the fee-for-service payments described in subsection (b) of |
| 17 | | Section 5A-12.5. |
| 18 | | (c) (Blank).
|
| 19 | | (d) Notwithstanding any of the other provisions of this |
| 20 | | Section, the Department is authorized to adopt rules to reduce |
| 21 | | the rate of any annual assessment imposed under this Section, |
| 22 | | as authorized by Section 5-46.2 of the Illinois Administrative |
| 23 | | Procedure Act.
|
| 24 | | (e) Notwithstanding any other provision of this Section, |
| 25 | | any plan providing for an assessment on a hospital provider as |
| 26 | | a permissible tax under Title XIX of the federal Social |
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| 1 | | Security Act and Medicaid-eligible payments to hospital |
| 2 | | providers from the revenues derived from that assessment shall |
| 3 | | be reviewed by the Illinois Department of Healthcare and Family |
| 4 | | Services, as the Single State Medicaid Agency required by |
| 5 | | federal law, to determine whether those assessments and |
| 6 | | hospital provider payments meet federal Medicaid standards. If |
| 7 | | the Department determines that the elements of the plan may |
| 8 | | meet federal Medicaid standards and a related State Medicaid |
| 9 | | Plan Amendment is prepared in a manner and form suitable for |
| 10 | | submission, that State Plan Amendment shall be submitted in a |
| 11 | | timely manner for review by the Centers for Medicare and |
| 12 | | Medicaid Services of the United States Department of Health and |
| 13 | | Human Services and subject to approval by the Centers for |
| 14 | | Medicare and Medicaid Services of the United States Department |
| 15 | | of Health and Human Services. No such plan shall become |
| 16 | | effective without approval by the Illinois General Assembly by |
| 17 | | the enactment into law of related legislation. Notwithstanding |
| 18 | | any other provision of this Section, the Department is |
| 19 | | authorized to adopt rules to reduce the rate of any annual |
| 20 | | assessment imposed under this Section. Any such rules may be |
| 21 | | adopted by the Department under Section 5-50 of the Illinois |
| 22 | | Administrative Procedure Act. |
| 23 | | (Source: P.A. 99-2, eff. 3-26-15; 99-516, eff. 6-30-16; |
| 24 | | 100-581, eff. 3-12-18.)
|
| 25 | | Section 50-21. If and only if Senate Bill 1321 of the 101st |
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| 1 | | General Assembly becomes law in the form in which it passed the |
| 2 | | General Assembly on May 30, 2019, then the Illinois Public Aid |
| 3 | | Code is amended by changing Section 11-5.3 as follows:
|
| 4 | | (305 ILCS 5/11-5.3) |
| 5 | | Sec. 11-5.3. Procurement of vendor to verify eligibility |
| 6 | | for assistance under Article V. |
| 7 | | (a) No later than 60 days after the effective date of this |
| 8 | | amendatory Act of the 97th General Assembly, the Chief |
| 9 | | Procurement Officer for General Services, in consultation with |
| 10 | | the Department of Healthcare and Family Services, shall conduct |
| 11 | | and complete any procurement necessary to procure a vendor to |
| 12 | | verify eligibility for assistance under Article V of this Code. |
| 13 | | Such authority shall include procuring a vendor to assist the |
| 14 | | Chief Procurement Officer in conducting the procurement. The |
| 15 | | Chief Procurement Officer and the Department shall jointly |
| 16 | | negotiate final contract terms with a vendor selected by the |
| 17 | | Chief Procurement Officer. Within 30 days of selection of an |
| 18 | | eligibility verification vendor, the Department of Healthcare |
| 19 | | and Family Services shall enter into a contract with the |
| 20 | | selected vendor. The Department of Healthcare and Family |
| 21 | | Services and the Department of Human Services shall cooperate |
| 22 | | with and provide any information requested by the Chief |
| 23 | | Procurement Officer to conduct the procurement. |
| 24 | | (b) Notwithstanding any other provision of law, any |
| 25 | | procurement or contract necessary to comply with this Section |
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| 1 | | shall be exempt from: (i) the Illinois Procurement Code |
| 2 | | pursuant to Section 1-10(h) of the Illinois Procurement Code, |
| 3 | | except that bidders shall comply with the disclosure |
| 4 | | requirement in Sections 50-10.5(a) through (d), 50-13, 50-35, |
| 5 | | and 50-37 of the Illinois Procurement Code and a vendor awarded |
| 6 | | a contract under this Section shall comply with Section 50-37 |
| 7 | | of the Illinois Procurement Code; (ii) any administrative rules |
| 8 | | of this State pertaining to procurement or contract formation; |
| 9 | | and (iii) any State or Department policies or procedures |
| 10 | | pertaining to procurement, contract formation, contract award, |
| 11 | | and Business Enterprise Program approval. |
| 12 | | (c) Upon becoming operational, the contractor shall |
| 13 | | conduct data matches using the name, date of birth, address, |
| 14 | | and Social Security Number of each applicant and recipient |
| 15 | | against public records to verify eligibility. The contractor, |
| 16 | | upon preliminary determination that an enrollee is eligible or |
| 17 | | ineligible, shall notify the Department, except that the |
| 18 | | contractor shall not make preliminary determinations regarding |
| 19 | | the eligibility of persons residing in long term care |
| 20 | | facilities whose income and resources were at or below the |
| 21 | | applicable financial eligibility standards at the time of their |
| 22 | | last review. Within 20 business days of such notification, the |
| 23 | | Department shall accept the recommendation or reject it with a |
| 24 | | stated reason. The Department shall retain final authority over |
| 25 | | eligibility determinations. The contractor shall keep a record |
| 26 | | of all preliminary determinations of ineligibility |
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| 1 | | communicated to the Department. Within 30 days of the end of |
| 2 | | each calendar quarter, the Department and contractor shall file |
| 3 | | a joint report on a quarterly basis to the Governor, the |
| 4 | | Speaker of the House of Representatives, the Minority Leader of |
| 5 | | the House of Representatives, the Senate President, and the |
| 6 | | Senate Minority Leader. The report shall include, but shall not |
| 7 | | be limited to, monthly recommendations of preliminary |
| 8 | | determinations of eligibility or ineligibility communicated by |
| 9 | | the contractor, the actions taken on those preliminary |
| 10 | | determinations by the Department, and the stated reasons for |
| 11 | | those recommendations that the Department rejected. |
| 12 | | (d) An eligibility verification vendor contract shall be |
| 13 | | awarded for an initial 2-year period with up to a maximum of 2 |
| 14 | | one-year renewal options. Nothing in this Section shall compel |
| 15 | | the award of a contract to a vendor that fails to meet the |
| 16 | | needs of the Department. A contract with a vendor to assist in |
| 17 | | the procurement shall be awarded for a period of time not to |
| 18 | | exceed 6 months.
|
| 19 | | (e) The provisions of this Section shall be administered in |
| 20 | | compliance with federal law. |
| 21 | | (f) The State's Integrated Eligibility System shall be on a |
| 22 | | 3-year audit cycle by the Office of the Auditor General. |
| 23 | | (Source: 10100SB1321ham001.)
|
| 24 | | Section 50-25. The Code of Civil Procedure is amended by |
| 25 | | changing Sections 15-1504.1 and by reenacting and changing |
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| 1 | | Section 15-1507.1 as follows:
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| 2 | | (735 ILCS 5/15-1504.1) |
| 3 | | Sec. 15-1504.1. Filing fee for Foreclosure Prevention |
| 4 | | Program Fund, Foreclosure Prevention Program Graduated Fund, |
| 5 | | and Abandoned Residential Property Municipality Relief Fund. |
| 6 | | (a) Fee paid by all plaintiffs with respect to residential |
| 7 | | real estate. With respect to residential real estate, at the |
| 8 | | time of the filing of a foreclosure complaint, the plaintiff |
| 9 | | shall pay to the clerk of the court in which the foreclosure |
| 10 | | complaint is filed a fee of $50 for deposit into the |
| 11 | | Foreclosure Prevention Program Fund, a special
fund created in |
| 12 | | the State treasury. The clerk shall remit the fee collected |
| 13 | | pursuant to this subsection (a) to the State Treasurer to be |
| 14 | | expended for the purposes set forth in Section 7.30 of the |
| 15 | | Illinois Housing Development Act. All fees paid by plaintiffs |
| 16 | | to the clerk of the court as provided in this subsection (a) |
| 17 | | shall be disbursed within 60 days after receipt by the clerk of |
| 18 | | the court as follows: (i) 98% to the State Treasurer for |
| 19 | | deposit into the Foreclosure Prevention Program Fund, and (ii) |
| 20 | | 2% to the clerk of the court to be retained by the clerk for |
| 21 | | deposit into the Circuit Court Clerk Operation and |
| 22 | | Administrative Fund to defray administrative expenses related |
| 23 | | to implementation of this subsection (a). Notwithstanding any |
| 24 | | other law to the contrary, the Foreclosure Prevention Program |
| 25 | | Fund is not subject to sweeps, administrative charge-backs, or |
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| 1 | | any other fiscal maneuver that would in any way transfer any |
| 2 | | amounts from the Foreclosure Prevention Program Fund into any |
| 3 | | other fund of the State. |
| 4 | | (a-5) Additional fee paid by plaintiffs with respect to |
| 5 | | residential real estate. |
| 6 | | (1) Until January 1, 2023 2020, with respect to |
| 7 | | residential real estate, at the time of the filing of a |
| 8 | | foreclosure complaint and in addition to the fee set forth |
| 9 | | in subsection (a) of this Section, the plaintiff shall pay |
| 10 | | to the clerk of the court in which the foreclosure |
| 11 | | complaint is filed a fee for the Foreclosure Prevention |
| 12 | | Program Graduated Fund and the Abandoned Residential |
| 13 | | Property Municipality Relief Fund as follows: |
| 14 | | (A) The fee shall be $500 if: |
| 15 | | (i) the plaintiff, together with its |
| 16 | | affiliates, has filed a sufficient
number of |
| 17 | | foreclosure complaints so as to be included in the |
| 18 | | first tier
foreclosure filing category and is |
| 19 | | filing the complaint on its own behalf as
the |
| 20 | | holder of the indebtedness; or |
| 21 | | (ii) the plaintiff, together with its |
| 22 | | affiliates, has filed a sufficient
number of |
| 23 | | foreclosure complaints so as to be included in the |
| 24 | | first tier
foreclosure filing category and is |
| 25 | | filing the complaint on behalf of a
mortgagee that, |
| 26 | | together with its affiliates, has filed a |
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| 1 | | sufficient
number of foreclosure complaints so as |
| 2 | | to be included in the first tier
foreclosure filing |
| 3 | | category; or |
| 4 | | (iii) the plaintiff is not a depository |
| 5 | | institution and is filing the complaint on behalf |
| 6 | | of a mortgagee that, together with its affiliates, |
| 7 | | has filed a sufficient number of foreclosure |
| 8 | | complaints so as to be
included in the first tier |
| 9 | | foreclosure filing category. |
| 10 | | (B) The fee shall be $250 if: |
| 11 | | (i) the plaintiff, together with its |
| 12 | | affiliates, has filed a sufficient number of |
| 13 | | foreclosure complaints so as to be included in the |
| 14 | | second tier foreclosure filing category and is |
| 15 | | filing the complaint on its own behalf as
the |
| 16 | | holder of the indebtedness; or |
| 17 | | (ii) the plaintiff, together with its |
| 18 | | affiliates, has filed a sufficient number of |
| 19 | | foreclosure complaints so as to be included in the |
| 20 | | first or second tier foreclosure filing category |
| 21 | | and is filing the complaint on behalf
of a |
| 22 | | mortgagee that, together with its affiliates, has |
| 23 | | filed a sufficient
number of foreclosure |
| 24 | | complaints so as to be included in the second tier |
| 25 | | foreclosure filing category; or |
| 26 | | (iii) the plaintiff, together with its |
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| 1 | | affiliates, has filed a sufficient
number of |
| 2 | | foreclosure complaints so as to be included in the |
| 3 | | second tier
foreclosure filing category and is |
| 4 | | filing the complaint on behalf of a
mortgagee that, |
| 5 | | together with its affiliates, has filed a |
| 6 | | sufficient
number of foreclosure complaints so as |
| 7 | | to be included in the first tier
foreclosure filing |
| 8 | | category; or |
| 9 | | (iv) the plaintiff is not a depository |
| 10 | | institution and is filing the complaint on behalf |
| 11 | | of a mortgagee that, together with its affiliates, |
| 12 | | has
filed a sufficient number of foreclosure |
| 13 | | complaints so as to be included in
the second tier |
| 14 | | foreclosure filing category. |
| 15 | | (C) The fee shall be $50 if: |
| 16 | | (i) the plaintiff, together with its |
| 17 | | affiliates, has filed a sufficient number of |
| 18 | | foreclosure complaints so as to be included in the |
| 19 | | third tier foreclosure filing category and is |
| 20 | | filing the complaint on its own behalf as
the |
| 21 | | holder of the indebtedness; or |
| 22 | | (ii) the plaintiff, together with its |
| 23 | | affiliates, has filed a sufficient number of |
| 24 | | foreclosure complaints so as to be included in the |
| 25 | | first, second, or third tier foreclosure filing |
| 26 | | category and is filing the complaint on
behalf of a |
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| 1 | | mortgagee that, together with its affiliates, has |
| 2 | | filed a sufficient
number of foreclosure |
| 3 | | complaints so as to be included in the third tier |
| 4 | | foreclosure filing category; or |
| 5 | | (iii) the plaintiff, together with its |
| 6 | | affiliates, has filed a sufficient
number of |
| 7 | | foreclosure complaints so as to be included in the |
| 8 | | third tier
foreclosure filing category and is |
| 9 | | filing the complaint on behalf of a
mortgagee that, |
| 10 | | together with its affiliates, has filed a |
| 11 | | sufficient
number of foreclosure complaints so as |
| 12 | | to be included in the first tier
foreclosure filing |
| 13 | | category; or |
| 14 | | (iv) the plaintiff, together with its |
| 15 | | affiliates, has filed a sufficient
number of |
| 16 | | foreclosure complaints so as to be included in the |
| 17 | | third tier
foreclosure filing category and is |
| 18 | | filing the complaint on behalf of a
mortgagee that, |
| 19 | | together with its affiliates, has filed a |
| 20 | | sufficient
number of foreclosure complaints so as |
| 21 | | to be included in the second tier
foreclosure |
| 22 | | filing category; or |
| 23 | | (v) the plaintiff is not a depository |
| 24 | | institution and is filing the complaint on behalf |
| 25 | | of a mortgagee that, together with its affiliates, |
| 26 | | has
filed a sufficient number of foreclosure |
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| 1 | | complaints so as to be included in
the third tier |
| 2 | | foreclosure filing category. |
| 3 | | (2) The clerk shall remit the fee collected pursuant to |
| 4 | | paragraph (1) of this subsection (a-5) to the State |
| 5 | | Treasurer to be expended for the purposes set forth in |
| 6 | | Sections 7.30 and 7.31 of the Illinois Housing Development |
| 7 | | Act and for administrative expenses. All fees paid by |
| 8 | | plaintiffs to the clerk of the court as provided in |
| 9 | | paragraph (1) shall be disbursed within 60 days after |
| 10 | | receipt by the clerk of the court as follows: |
| 11 | | (A) 28% to the State Treasurer for deposit into the |
| 12 | | Foreclosure Prevention Program Graduated Fund; |
| 13 | | (B) 70% to the State Treasurer for deposit into the |
| 14 | | Abandoned Residential Property Municipality Relief |
| 15 | | Fund; and |
| 16 | | (C) 2% to the clerk of the court to be retained by |
| 17 | | the clerk for deposit into the Circuit Court Clerk |
| 18 | | Operation and Administrative Fund to defray |
| 19 | | administrative expenses related to implementation of |
| 20 | | this subsection (a-5). |
| 21 | | (3) Until January 1, 2023 2020, with respect to |
| 22 | | residential real estate, at the time of the filing of a |
| 23 | | foreclosure complaint, the plaintiff or plaintiff's |
| 24 | | representative shall file a verified statement that states |
| 25 | | which additional fee is due under paragraph (1) of this |
| 26 | | subsection (a-5), unless the court has established another |
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| 1 | | process for a plaintiff or plaintiff's representative to |
| 2 | | certify which additional fee is due under paragraph (1) of |
| 3 | | this subsection (a-5). |
| 4 | | (4) If a plaintiff fails to provide the clerk of the |
| 5 | | court with a true and correct statement of the additional |
| 6 | | fee due under paragraph (1) of this subsection (a-5), and |
| 7 | | the mortgagor reimburses the plaintiff for any erroneous |
| 8 | | additional fee that was paid by the plaintiff to the clerk |
| 9 | | of the court, the mortgagor may seek a refund of any |
| 10 | | overpayment of the fee in an amount that shall not exceed |
| 11 | | the difference between the higher additional fee paid under |
| 12 | | paragraph (1) of this subsection (a-5) and the actual fee |
| 13 | | due thereunder. The mortgagor must petition the judge |
| 14 | | within the foreclosure action for the award of any fee |
| 15 | | overpayment pursuant to this paragraph (4) of this |
| 16 | | subsection (a-5), and the award shall be determined by the |
| 17 | | judge and paid by the clerk of the court out of the fund |
| 18 | | account into which the clerk of the court deposits fees to |
| 19 | | be remitted to the State Treasurer under paragraph (2) of |
| 20 | | this subsection (a-5), the timing of which refund payment |
| 21 | | shall be determined by the clerk of the court based upon |
| 22 | | the availability of funds in the subject fund account. This |
| 23 | | refund shall be the mortgagor's sole remedy and a mortgagor |
| 24 | | shall have no private right of action against the plaintiff |
| 25 | | or plaintiff's representatives if the additional fee paid |
| 26 | | by the plaintiff was erroneous. |
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| 1 | | (5) This subsection (a-5) is inoperative on and after |
| 2 | | January 1, 2023 2020. |
| 3 | | (b) Not later than March 1 of each year, the clerk of the |
| 4 | | court shall submit to the Illinois Housing Development |
| 5 | | Authority a report of the funds collected and remitted pursuant |
| 6 | | to this Section during the preceding year.
|
| 7 | | (c) As used in this Section: |
| 8 | | "Affiliate" means any company that controls, is controlled |
| 9 | | by, or is under common control with another company. |
| 10 | | "Approved counseling agency" and "approved housing |
| 11 | | counseling" have the meanings ascribed to those terms in |
| 12 | | Section 7.30 of the Illinois Housing Development Act. |
| 13 | | "Depository institution" means a bank, savings bank, |
| 14 | | savings and loan association, or credit union chartered, |
| 15 | | organized, or holding a certificate of authority to do business |
| 16 | | under the laws of this State, another state, or the United |
| 17 | | States. |
| 18 | | "First tier foreclosure filing category" is a |
| 19 | | classification that only applies to a plaintiff that has filed |
| 20 | | 175 or more foreclosure complaints on residential real estate |
| 21 | | located in Illinois during the calendar year immediately |
| 22 | | preceding the date of the filing of the subject foreclosure |
| 23 | | complaint. |
| 24 | | "Second tier foreclosure filing category" is a |
| 25 | | classification that only applies to a plaintiff that has filed |
| 26 | | at least 50, but no more than 174, foreclosure complaints on |
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| 1 | | residential real estate located in Illinois during the calendar |
| 2 | | year immediately preceding the date of the filing of the |
| 3 | | subject foreclosure complaint. |
| 4 | | "Third tier foreclosure filing category" is a |
| 5 | | classification that only applies to a plaintiff that has filed |
| 6 | | no more than 49 foreclosure complaints on residential real |
| 7 | | estate located in Illinois during the calendar year immediately |
| 8 | | preceding the date of the filing of the subject foreclosure |
| 9 | | complaint. |
| 10 | | (d) In no instance shall the fee set forth in subsection |
| 11 | | (a-5) be assessed for any foreclosure complaint filed before |
| 12 | | the effective date of this amendatory Act of the 97th General |
| 13 | | Assembly. |
| 14 | | (e) Notwithstanding any other law to the contrary, the |
| 15 | | Abandoned Residential Property Municipality Relief Fund is not |
| 16 | | subject to sweeps, administrative charge-backs, or any other |
| 17 | | fiscal maneuver that would in any way transfer any amounts from |
| 18 | | the Abandoned Residential Property Municipality Relief Fund |
| 19 | | into any other fund of the State. |
| 20 | | (Source: P.A. 100-407, eff. 8-25-17.)
|
| 21 | | (735 ILCS 5/15-1507.1) |
| 22 | | Sec. 15-1507.1. Judicial sale fee for Abandoned |
| 23 | | Residential Property Municipality Relief Fund. |
| 24 | | (a) Upon and at the sale of residential real estate under |
| 25 | | Section 15-1507, the purchaser shall pay to the person |
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| 1 | | conducting the sale pursuant to Section 15-1507 a fee for |
| 2 | | deposit into the Abandoned Residential Property Municipality |
| 3 | | Relief Fund, a special
fund created in the State treasury. The |
| 4 | | fee shall be calculated at the rate of $1 for each $1,000 or |
| 5 | | fraction thereof of the amount paid by the purchaser to the |
| 6 | | person conducting the sale, as reflected in the receipt of sale |
| 7 | | issued to the purchaser, provided that in no event shall the |
| 8 | | fee exceed $300. No fee shall be paid by the mortgagee |
| 9 | | acquiring the residential real estate pursuant to its credit |
| 10 | | bid at the sale or by any mortgagee, judgment creditor, or |
| 11 | | other lienor acquiring the residential real estate whose rights |
| 12 | | in and to the residential real estate arose prior to the sale. |
| 13 | | Upon confirmation of the sale under Section 15-1508, the person |
| 14 | | conducting the sale shall remit the fee to the clerk of the |
| 15 | | court in which the foreclosure case is pending. The clerk shall |
| 16 | | remit the fee to the State Treasurer as provided in this |
| 17 | | Section, to be expended for the purposes set forth in Section |
| 18 | | 7.31 of the Illinois Housing Development Act. |
| 19 | | (b) All fees paid by purchasers as provided in this Section |
| 20 | | shall be disbursed within 60 days after receipt by the clerk of |
| 21 | | the court as follows: (i) 98% to the State Treasurer for |
| 22 | | deposit into the Abandoned Residential Property Municipality |
| 23 | | Relief Fund, and (ii) 2% to the clerk of the court to be |
| 24 | | retained by the clerk for deposit into the Circuit Court Clerk |
| 25 | | Operation and Administrative Fund to defray administrative |
| 26 | | expenses related to implementation of this Section. |
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| 1 | | (c) Not later than March 1 of each year, the clerk of the |
| 2 | | court shall submit to the Illinois Housing Development |
| 3 | | Authority a report of the funds collected and remitted during |
| 4 | | the preceding year pursuant to this Section. |
| 5 | | (d) Subsections (a) and (b) of this Section are operative |
| 6 | | and shall become inoperative on January 1, 2023 2017. This |
| 7 | | Section is repealed on March 2, 2023 2017. |
| 8 | | (e) All actions taken in the collection and remittance of |
| 9 | | fees under this Section before the effective date of this |
| 10 | | amendatory Act of the 101st General Assembly are ratified, |
| 11 | | validated, and confirmed.
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| 12 | | (Source: P.A. 98-20, eff. 6-11-13; 99-493, eff. 12-17-15.)
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| 13 | | ARTICLE 99. EFFECTIVE DATE
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| 14 | | Section 99-99. Effective date. This Act takes effect upon |
| 15 | | becoming law.".
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