70 ILCS 200/245-12
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 200/ - Civic Center Code.|Article 245 - Salem Civic Center

Sec. 245-12. Use and occupation taxes.(a) The Authority may adopt a resolution that authorizes a referendum on  the  question of whether the Authority shall be authorized to impose a retailers'  occupation tax, a service occupation tax, and a use tax in one-quarter percent  increments at a rate not to exceed 1%. The Authority shall certify the question  to the proper election authorities who shall submit the question to the voters  of the metropolitan area at the next regularly scheduled election in accordance  with the general election law. The question shall  be in substantially the following form:"Shall the Salem Civic Center Authority be authorized to     impose a retailers' occupation tax, a service occupation tax, and a use tax at the rate of (rate) for the sole purpose of obtaining funds for the support, construction, maintenance, or financing of a facility of the Authority?"Votes shall be recorded as "yes" or "no".If a majority of all votes cast on  the proposition are in favor of the proposition, the Authority is authorized to  impose the tax.(b) The Authority shall impose the retailers'  occupation tax upon all persons engaged in the business of selling tangible  personal property at retail in the metropolitan area, at the  rate approved by referendum, on the  gross receipts from the sales made in the course of such business within  the metropolitan area.  Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the Authority does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The Authority must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act.  For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the Authority.The tax imposed under this Section and all civil  penalties that may be assessed as an incident thereof shall be collected  and enforced by the Department of Revenue.  The Department has  full power to administer and enforce this Section; to collect all taxes  and penalties so collected in the manner provided in this Section; and to  determine  all rights to credit memoranda arising on account of the erroneous payment  of tax or penalty hereunder.  In the administration of, and compliance with,  this Section, the Department and persons who are subject to this Section  shall (i) have the same rights, remedies, privileges, immunities, powers and  duties, (ii) be subject to the same conditions, restrictions, limitations,  penalties, exclusions, exemptions, and definitions of terms, and (iii) employ  the same modes of procedure as are prescribed in Sections 1,  1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect  to all provisions  therein other than the State rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3  (except as to  the  disposition of taxes and penalties collected and provisions related to  quarter monthly payments, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e,  5f, 5g,  5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of  the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty  and Interest Act, as fully as if those provisions were set forth in this  subsection.Persons subject to any tax imposed under this subsection may reimburse  themselves for their seller's tax liability by separately stating  the tax as an additional charge, which charge may be stated in combination,  in a single amount, with State taxes that sellers are required to collect,  in accordance with such bracket schedules as the  Department may prescribe.Whenever the Department determines that a refund should be made under this  subsection to a claimant instead of issuing a credit memorandum, the Department  shall notify the State Comptroller, who shall cause the warrant to be drawn  for the amount specified, and to the person named, in the notification  from the Department.  The refund shall be paid by the State Treasurer out  of the tax fund referenced under  paragraph (g) of this Section or the Local Government Aviation Trust Fund, as appropriate.If a tax is imposed under this subsection (b), a tax shall also be  imposed at the same rate under subsections (c) and (d) of this Section.For the purpose of determining whether a tax authorized under this Section  is applicable, a retail sale, by a producer of coal or other mineral mined  in Illinois, is a sale at retail at the place where the coal or other mineral  mined in Illinois is extracted from the earth.  This paragraph does not  apply to coal or other mineral when it is delivered or shipped by the seller  to the purchaser at a point outside Illinois so that the sale is exempt  under the Federal Constitution as a sale in interstate or foreign commerce.Nothing in this Section shall be construed to authorize the Authority  to impose a tax upon the privilege of engaging in any  business which under the Constitution of the United States may not be made  the subject of taxation by this State.(c) If a tax has been imposed under subsection (b), a  service occupation tax shall  also be imposed at the same rate upon all persons engaged, in the metropolitan  area, in the business  of making sales of service, who, as an incident to making those sales of  service, transfer tangible personal property within the metropolitan area  as an  incident to a sale of service.  The tax imposed under this subsection and all civil penalties that may be  assessed as an incident thereof shall be collected and enforced by the  Department of Revenue.Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the Authority does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The Authority must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the Authority.The Department has  full power to  administer and enforce this paragraph; to collect all taxes and penalties  due hereunder; to dispose of taxes and penalties so collected in the manner  hereinafter provided; and to determine all rights to credit memoranda  arising on account of the erroneous payment of tax or penalty hereunder.  In the administration of, and compliance with this paragraph, the  Department and persons who are subject to this paragraph shall (i) have the  same rights, remedies, privileges, immunities, powers, and duties, (ii) be  subject to the same conditions, restrictions, limitations, penalties,  exclusions, exemptions, and definitions of terms, and (iii) employ the same  modes  of procedure as are prescribed in Sections 2 (except that the  reference to State in the definition of supplier maintaining a place of  business in this State shall mean the metropolitan area), 2a, 2b, 3 through  3-55 (in respect to all provisions therein other than the State rate of  tax), 4 (except that the reference to the State shall be to the Authority),  5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to  the extent indicated in that Section 8 shall be the Authority), 9 (except as  to the disposition of taxes and penalties collected, and except that  the returned merchandise credit for this tax may not be taken against any  State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 11, 12 (except the reference therein to Section 2b of the  Retailers' Occupation Tax Act), 13 (except that any reference to the State  shall mean the Authority), 15, 16,  17, 18, 19 and 20 of the Service Occupation Tax Act and Section 3-7 of  the Uniform Penalty and Interest Act, as fully as if those provisions were  set forth herein.Persons subject to any tax imposed under the authority granted in  this subsection may reimburse themselves for their serviceman's tax liability  by separately stating the tax as an additional charge, which  charge may be stated in combination, in a single amount, with State tax  that servicemen are authorized to collect under the Service Use Tax Act, in  accordance with such bracket schedules as the Department may prescribe.Whenever the Department determines that a refund should be made under this  subsection to a claimant instead of issuing a credit memorandum, the Department  shall notify the State Comptroller, who shall cause the warrant to be drawn  for the amount specified, and to the person named, in the notification  from the Department.  The refund shall be paid by the State Treasurer out  of the tax fund referenced under  paragraph (g) of this Section or the Local Government Aviation Trust Fund, as appropriate.Nothing in this paragraph shall be construed to authorize the Authority  to impose a tax upon the privilege of engaging in any business which under  the Constitution of the United States may not be made the subject of taxation  by the State.(d) If a tax has been imposed under subsection (b), a  use tax shall  also be imposed at the same rate upon the privilege of using, in the  metropolitan area, any item of  tangible personal property that is purchased outside the metropolitan area at  retail from a retailer, and that is titled or registered at a location within  the metropolitan area with an agency of  this State's government. "Selling price" is  defined as in the Use Tax Act.  The tax shall be collected from persons whose  Illinois address for titling or registration purposes is given as being in  the metropolitan area.  The tax shall be collected by the Department of Revenue  for  the Authority. The tax must be paid to the State,  or an exemption determination must be obtained from the Department of  Revenue, before the title or certificate of registration for the property  may be issued.  The tax or proof of exemption may be transmitted to the  Department by way of the State agency with which, or the State officer with  whom, the tangible personal property must be titled or registered if the  Department and the State agency or State officer determine that this  procedure will expedite the processing of applications for title or  registration.The Department has full power to administer and enforce this  paragraph; to collect all taxes, penalties and interest due hereunder; to  dispose of taxes, penalties and interest so collected in the manner  hereinafter provided; and to determine all rights to credit memoranda or  refunds arising on account of the erroneous payment of tax, penalty or  interest hereunder. In the administration of, and compliance with, this  subsection, the Department and persons who are subject to this paragraph  shall (i) have the same rights, remedies, privileges, immunities, powers,  and duties, (ii) be subject to the same conditions, restrictions, limitations,  penalties, exclusions, exemptions, and definitions of terms,  and (iii) employ the same modes of procedure as are prescribed in Sections 2  (except the definition of "retailer maintaining a place of business in this  State"),  3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,  4, 6, 7, 8 (except that the jurisdiction to which the tax shall be a debt to  the extent indicated in that Section 8 shall be the Authority), 9 (except  provisions relating to quarter  monthly payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,  20, 21, and 22 of the Use Tax Act and Section 3-7 of the Uniform Penalty  and Interest Act, that are not inconsistent with this  paragraph, as fully as if those provisions were set forth herein.Whenever the Department determines that a refund should be made under this  subsection to a claimant instead of issuing a credit memorandum, the Department  shall notify the State Comptroller, who shall cause the order  to be drawn for the amount specified, and to the person named, in the  notification from the Department. The refund shall be paid by the State  Treasurer out of the tax fund referenced  under paragraph (g) of this Section.(e) A certificate of registration issued by the State Department of  Revenue to a retailer under the Retailers' Occupation Tax Act or under the  Service Occupation Tax Act shall permit the registrant to engage in a  business that is taxed under the tax imposed under paragraphs (b), (c),  or (d) of this Section and no additional registration shall be required.  A certificate issued under the Use Tax Act or the Service Use Tax  Act shall be applicable with regard to any tax imposed under paragraph (c)  of this Section.(f) The results of any election authorizing a proposition to impose a tax  under this Section or effecting a change in the rate of tax shall be certified  by the proper election authorities and filed with the Illinois Department on or  before the first day of April.  In addition, an ordinance imposing,  discontinuing, or effecting a change in the rate of tax under this  Section shall be adopted and a certified copy thereof filed with the  Department  on or before the first day of April.  After proper receipt of such  certifications, the Department shall proceed to administer and enforce this  Section as of the first day of July next following such adoption and filing.(g) Except as otherwise provided, the Department of Revenue shall, upon collecting any taxes and penalties  as  provided in this Section, pay the taxes and penalties over to the State  Treasurer as  trustee for the Authority. The taxes and penalties shall be held in a trust  fund outside  the State Treasury. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund.  The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the District. On or before the 25th day of each calendar month, the  Department of Revenue shall prepare and certify to the Comptroller of  the State of Illinois the amount to be paid to the Authority, which shall be  the balance in the fund, less any amount determined by the Department  to be necessary for the payment of refunds and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019. Within 10 days after receipt by  the Comptroller of the certification of the amount to be paid to the  Authority, the Comptroller shall cause an order to be drawn for payment  for the amount in accordance with the directions contained in the  certification.  Amounts received from the tax imposed under this Section shall be used only for  the  support, construction, maintenance, or financing of a facility of the  Authority.(h) When certifying the amount of a monthly disbursement to the Authority  under this Section, the Department shall increase or decrease the amounts by an  amount necessary to offset any miscalculation of previous disbursements.  The  offset amount shall be the amount erroneously disbursed within the previous 6  months from the time a miscalculation is discovered.(i) This Section may be cited as the Salem Civic Center Use and Occupation  Tax Law.  (Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)