(70 ILCS 3610/3.1) (from Ch. 111 2/3, par. 353.1)
Sec. 3.1.
Also in the manner provided in this Act as amended, a
"Local Mass Transit District" may be created with boundary to enclose a
unit area of contiguous land, to be known as the "participating area".
Such a "participating area" may be organized as a district under this
Act without regard to boundaries of counties or other political
subdivisions or municipal corporations.
(a) Any 500 or more legal voters who are residents within such
"participating area" may file a petition in the circuit court of the
county where the proposed district or a major part thereof is located,
asking that the question of creating such district be submitted under
this Act by referendum to the voters residing within the proposed
district. By their power of attorney signed by them and filed in the
cause the petitioners may authorize a committee of their number named by
the petitioners, to conduct and pursue the cause for them to a
conclusion. Such petition shall define the boundaries of the proposed
district, shall indicate distances to nearest mass transportation lines
in each direction, naming them, shall have attached a fair map of the
proposed district, and shall suggest a name for the proposed district.
(b) The circuit clerk shall present to the circuit judge any
petition so filed in the court. The judge shall enter an order of
record to set a date, hour and place for judicial hearing on the
petition. That order shall include instructions to the circuit clerk to
give notice by newspaper publication to be made and completed at least
20 days before the hearing is to be held, in 2 or more newspapers
published or circulating generally among the people residing within the
proposed district. The circuit clerk shall prepare that notice and
cause such publication notice to be given as directed.
(c) After proof of such newspaper publication of notice has been
made and filed in the cause and shown to the court in full accord with
the prior order, the circuit judge shall hear all persons who attend and
so request, as to location and boundary and name for the proposed
district. After the hearing on such petition is completed, the circuit
court by an order of record, shall determine and establish the location,
name and boundary for such proposed district, and shall order the proposition
submitted at an election in accordance with the general election law
to the voters resident within such proposed district. The circuit clerk
shall certify the proposition to the proper election officials who shall
submit the proposition in accordance with the general election law.
(d) The county clerk shall canvass the ballots and other returns from
such referendum, and prepare a full certification of the result and shall
file same in the cause pending in the circuit court. When the vote is in
favor of the creation of such district as determined by the court order, a
true map of such district shall be filed with such report in the circuit court.
(e) When the vote is in favor of creation of such district, the
circuit court by an order of record shall confirm the result of election.
If the district is wholly contained within a
single county the presiding officer of the county board with the advice
and consent of the county board shall appoint 5 trustees, not more than
3 of whom shall be affiliated with the same political party, to govern
the district and serve one each for 1, 2, 3, 4 and 5 years respectively;
upon the expiration of the term of a trustee who is in office on the
effective date of this amendatory Act of 1989, the successor shall, at the
time of the appointment, and thereafter at all times while serving as
trustee, be a resident of the Mass Transit District for which such person
is appointed as trustee. If a trustee removes his residence to a place
outside of the District, a trustee shall be appointed in the same manner as
herein provided to take the place of the trustee who so removed his residence.
If however the district is located in more than one county, the number
of trustees who are residents of a county shall be in proportion, as
nearly as practicable, to the number of residents of the district who
reside in that county in relation to the total population of the
district.
Upon the expiration of the term of a trustee who is in office on the
effective date of this amendatory Act of 1975, the successor shall be a
resident of whichever county is entitled to such representation in order
to bring about the proportional representation required herein, and he
shall be appointed by the county board of that county, or in the case of
a home rule county as defined by Article VII, Section 6 of the
Constitution of 1970, the chief executive officer of that county, with
the advice and consent of the county board in accordance with the
provisions previously enumerated. Successors shall serve 5 year
overlapping terms.
Thereafter, each trustee shall be succeeded by a resident of the same
county who shall be appointed by the same appointing authority; however,
the provisions of the preceding paragraph shall apply to the appointment
of the successor to each trustee who is in office at the time of the
publication of each decennial Federal census of population.
(f) Upon the creation of such district, the circuit clerk shall
prepare and certify a copy of the final court order confirming the
referendum creating the district, and a duplicate of the map of such
district, from the record of the circuit court, and shall file the same
with the county clerk for recording in his office as "Certificate of
Incorporation" for the district. The county clerk shall cause a
duplicate of such "Certificate of Incorporation" to be filed in the
office of the Secretary of State of Illinois.
(g) The Board of Trustees of such "Local Mass Transit District"
shall have and exercise all the powers and shall perform all the duties
of any Board of Trustees of any district created under this Act, as now
or hereafter amended.
(h) The circuit court shall require the petitioners to post a surety
bond for the payment of all costs and expenses of such proceeding and
such referendum. When a district is created, the circuit court shall
order the district to pay or reimburse others for all such costs and
expenses. The surety bond shall not be released until complete receipts
for all such costs and expenses have been filed in the cause and fully
audited by the circuit and county clerks.
(i) If the District is wholly contained within a single county, the
County Board of such county may, by resolution, provide that, effective
upon the next appointment of a Trustee, after the effective date of this
amendatory Act of 1989, that the Board of Trustees of such Mass Transit
District shall be comprised of 7 Trustees, with no more than 4 members of
the same political party. This Subsection shall not apply to any Mass
Transit District in the State which receives funding in whole or in part
from the Regional Transportation Authority or any of its service boards.
(Source: P.A. 86‑472.)
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(70 ILCS 3610/5) (from Ch. 111 2/3, par. 355)
Sec. 5.
(a) The Board of Trustees of every District may establish or
acquire any or all manner of mass transit facility. The Board may engage
in the business of transportation of passengers on scheduled routes and
by contract on nonscheduled routes within the territorial limits of the
counties or municipalities creating the District, by whatever means it
may decide. Its routes may be extended beyond such territorial limits
with the consent of the governing bodies of the municipalities or
counties into which such operation is extended.
(b) The Board of Trustees of every District may for the purposes of
the District, acquire by gift, purchase, lease, legacy, condemnation, or
otherwise and hold, use, improve, maintain, operate, own, manage or
lease, as lessor or lessee, such cars, buses, equipment, buildings,
structures, real and personal property, and interests therein, and services,
lands for
terminal and other related facilities, improvements and services, or
any interest therein, including all or
any part of the plant, land, buildings, equipment, vehicles, licenses,
franchises,
patents, property, service contracts and agreements of every kind and
nature.
Real property may be so acquired if it is situated within or partially
within the area served by the District or if it is outside the area
if it is desirable or necessary for the purposes of the District.
(c) The Board of Trustees of every District which establishes, provides,
or
acquires mass transit facilities or services may contract with any person
or
corporation or public or private entity for the operation or provision
thereof upon such terms and conditions as
the District shall determine.
(d) The Board of Trustees of every District shall have the authority
to contract for any and all purposes of the District, including with an
interstate
transportation authority, or with another local
Mass Transit District or any other municipal, public, or private
corporation
entity in
the transportation business including the authority to contract to lease
its or otherwise provide land, buildings, and equipment, and other
related facilities, improvements, and services, for the carriage of
passengers beyond the territorial
limits of the District or to subsidize transit operations by a public or
private
or municipal corporation operating entity providing mass transit
facilities.
(e) The Board of Trustees of every District shall have the authority
to establish, alter and discontinue transportation routes and services and
any or all
ancillary or supporting facilities and services, and to establish and amend
rate
schedules for the transportation of persons thereon or for the public or
private use thereof which rate schedules shall, together with any
grants, receipts or income from other sources, be sufficient to pay the
expenses of the District, the repair, maintenance and the safe and
adequate operation of its mass transit facilities and public mass
transportation
system and to fulfill the terms of its debts, undertakings, and
obligations.
(f) The Board of Trustees of every District shall have perpetual
succession and shall have the following powers in addition to any others
in this Act granted:
(1) to sue and be sued;
(2) to adopt and use a seal;
(3) to make and execute contracts loans, leases, |
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subleases, installment purchase agreements, contracts, notes and other instruments evidencing financial obligations, and other instruments necessary or convenient in the exercise of its powers;
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(4) to make, amend and repeal bylaws, rules and
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regulations not inconsistent with this Act;
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(5) to sell, lease, sublease, license, transfer,
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convey or otherwise dispose of any of its real or personal property, or interests therein, in whole or in part, at any time upon such terms and conditions as it may determine, with public bidding if the value exceeds $1,000 at negotiated, competitive, public, or private sale;
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(6) to invest funds, not required for immediate
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disbursement, in property, agreements, or securities legal for investment of public funds controlled by savings banks under applicable law;
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(7) to mortgage, pledge, hypothecate or otherwise
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encumber all or any part of its real or personal property or other assets, or interests therein;
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(8) to apply for, accept and use grants, loans or
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other financial assistance from any private entity or municipal, county, State or Federal governmental agency or other public entity;
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(9) to borrow money from the United States
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Government or any agency thereof, or from any other public or private source, for the purposes of the District and, as evidence thereof, to issue its revenue bonds, payable solely from the revenue derived from the operation of the District. These bonds may be issued with maturities not exceeding 40 years from the date of the bonds, and in such amounts as may be necessary to provide sufficient funds, together with interest, for the purposes of the District. These bonds shall bear interest at a rate of not more than the maximum rate authorized by the Bond Authorization Act, as amended at the time of the making of the contract of sale, payable semi‑annually, may be made registerable as to principal, and may be made payable and callable as provided on any interest payment date at a price of par and accrued interest under such terms and conditions as may be fixed by the ordinance authorizing the issuance of the bonds. Bonds issued under this Section are negotiable instruments. They shall be executed by the chairman and members of the Board of Trustees, attested by the secretary, and shall be sealed with the corporate seal of the District. In case any Trustee or officer whose signature appears on the bonds or coupons ceases to hold that office before the bonds are delivered, such officer's signature, shall nevertheless be valid and sufficient for all purposes, the same as though such officer had remained in office until the bonds were delivered. The bonds shall be sold in such manner and upon such terms as the Board of Trustees shall determine, except that the selling price shall be such that the interest cost to the District of the proceeds of the bonds shall not exceed the maximum rate authorized by the Bond Authorization Act, as amended at the time of the making of the contract of sale, payable semi‑annually, computed to maturity according to the standard table of bond values.
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The ordinance shall fix the amount of revenue bonds
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proposed to be issued, the maturity or maturities, the interest rate, which shall not exceed the maximum rate authorized by the Bond Authorization Act, as amended at the time of the making of the contract of sale, and all the details in connection with the bonds. The ordinance may contain such covenants and restrictions upon the issuance of additional revenue bonds thereafter, which will share equally in the revenue of the District, as may be deemed necessary or advisable for the assurance of the payment of the bonds first issued. Any District may also provide in the ordinance authorizing the issuance of bonds under this Section that the bonds, or such ones thereof as may be specified, shall, to the extent and in the manner prescribed, be subordinated and be junior in standing, with respect to the payment of principal and interest and the security thereof, to such other bonds as are designated in the ordinance.
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The ordinance shall pledge the revenue derived from
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the operations of the District for the purpose of paying the cost of operation and maintenance of the District, and, as applicable, providing adequate depreciation funds, and paying the principal of and interest on the bonds of the District issued under this Section.
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(10) subject to Section 5.1, to levy a tax on
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property within the District at the rate of not to exceed .25% on the assessed value of such property in the manner provided in "The Illinois Municipal Budget Law", approved July 12, 1937, as amended;
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(11) to issue tax anticipation warrants;
(12) to contract with any school district in this
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State to provide for the transportation of pupils to and from school within such district pursuant to the provisions of Section 29‑15 of the School Code;
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(13) to provide for the insurance of any property,
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directors, officers, employees or operations of the District against any risk or hazard, and to self‑insure or participate in joint self‑insurance pools or entities to insure against such risk or hazard;
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(14) to use its established funds, personnel, and
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other resources to acquire, construct, operate, and maintain bikeways and trails. Districts may cooperate with other governmental and private agencies in bikeway and trail programs; and
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(15) to acquire, own, maintain, construct,
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reconstruct, improve, repair, operate or lease any light‑rail public transportation system, terminal, terminal facility, public airport, or bridge or toll bridge across waters with any city, state, or both.
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With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
This Section shall be liberally construed to give effect to its purposes.
(Source: P.A. 93‑590, eff. 1‑1‑04.)
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(70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
Sec. 5.01.
Metro East Mass Transit District; use and occupation taxes.
(a) The Board of Trustees of any Metro East Mass Transit
District may, by ordinance adopted with the concurrence of two‑thirds of
the then trustees, impose throughout the District any or all of the taxes and
fees provided in this Section. All taxes and fees imposed under this Section
shall be used only for public mass transportation systems, and the amount used
to provide mass transit service to unserved areas of the District shall be in
the same proportion to the total proceeds as the number of persons residing in
the unserved areas is to the total population of the District. Except as
otherwise provided in this Act, taxes imposed under
this Section and civil penalties imposed incident thereto shall be
collected and enforced by the State Department of Revenue.
The Department shall have the power to administer and enforce the taxes
and to determine all rights for refunds for erroneous payments of the taxes.
(b) The Board may impose a Metro East Mass Transit District Retailers'
Occupation Tax upon all persons engaged in the business of selling tangible
personal property at retail in the district at a rate of 1/4 of 1%, or as
authorized under subsection (d‑5) of this Section, of the
gross receipts from the sales made in the course of such business within
the district. 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 State Department of Revenue. The Department shall have
full power to administer and enforce this Section; to collect all 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 Section, the Department and persons who are subject to this Section
shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms and employ
the same modes of procedure, as are prescribed in Sections 1, 1a, 1a‑1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2‑65 (in respect to all provisions
therein other than the State rate of tax), 2c, 3 (except as to the
disposition of taxes and penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 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 herein.
Persons subject to any tax imposed under the Section may reimburse
themselves for their seller's tax liability hereunder 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
under the 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
Section 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 Metro East Mass Transit District tax fund established under
paragraph (g) of this Section.
If a tax is imposed under this subsection (b), a tax shall also be
imposed 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.
No tax shall be imposed or collected under this subsection on the sale of a motor vehicle in this State to a resident of another state if that motor vehicle will not be titled in this State.
Nothing in this Section shall be construed to authorize the Metro East
Mass Transit District 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 Metro East Mass
Transit District Service Occupation Tax shall
also be imposed upon all persons engaged, in the district, in the business
of making sales of service, who, as an incident to making those sales of
service, transfer tangible personal property within the District, either in
the form of tangible personal property or in the form of real estate as an
incident to a sale of service. The tax rate shall be 1/4%, or as authorized
under subsection (d‑5) of this Section, of the selling
price of tangible personal property so transferred within the district.
The tax imposed under this paragraph and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced by the
State Department of Revenue. The Department shall have 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 have the
same rights, remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations, penalties,
exclusions, exemptions and definitions of terms and employ the same modes
of procedure as are prescribed in Sections 1a‑1, 2 (except that the
reference to State in the definition of supplier maintaining a place of
business in this State shall mean the Authority), 2a, 3 through
3‑50 (in respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the 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 District), 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), 10, 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 District), the first paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service Occupation Tax Act and Section 3‑7 of
the Uniform Penalty and Interest Act, as fully as if those provisions were
set forth herein.
Persons subject to any tax imposed under the authority granted in
this paragraph may reimburse themselves for their serviceman's tax liability
hereunder 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
paragraph 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 Metro East Mass Transit District tax fund established under
paragraph (g) of this Section.
Nothing in this paragraph shall be construed to authorize the District
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 Metro East Mass
Transit District Use Tax shall
also be imposed upon the privilege of using, in the district, any item of
tangible personal property that is purchased outside the district at
retail from a retailer, and that is titled or registered with an agency of
this State's government, at a rate of 1/4%, or as authorized under subsection
(d‑5) of this Section, of the selling price of the
tangible personal property within the District, as "selling price" is
defined 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 District. The tax shall be collected by the Department of Revenue for
the Metro East Mass Transit District. 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 shall have 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
paragraph, the Department and persons who are subject to this paragraph
shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms
and 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 through 3‑80 (except provisions pertaining to the State rate
of tax, and except provisions concerning collection or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions pertaining
to claims by retailers and except the last paragraph concerning refunds),
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
paragraph 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 Metro East Mass Transit District tax fund established
under paragraph (g) of this Section.
(d‑5) (A) The county board of any county participating in the Metro
East Mass Transit District may authorize, by ordinance, a
referendum on the question of whether the tax rates for the
Metro East Mass Transit District Retailers' Occupation Tax, the
Metro East Mass Transit District Service Occupation Tax, and the
Metro East Mass Transit District Use Tax for
the District should be increased from 0.25% to 0.75%.
Upon adopting the ordinance, the county
board shall certify the proposition to the proper election officials who shall
submit the proposition to the voters of the District at the next election,
in accordance with the general election law.
The proposition shall be in substantially the following form:
Shall the tax rates for the Metro East Mass Transit
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District Retailers' Occupation Tax, the Metro East Mass Transit District Service Occupation Tax, and the Metro East Mass Transit District Use Tax be increased from 0.25% to 0.75%?
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(B) Two thousand five hundred electors of any Metro East Mass Transit
District may petition the Chief Judge of the Circuit Court, or any judge of
that Circuit designated by the Chief Judge, in which that District is located
to cause to be submitted to a vote of the electors the question whether the tax
rates for the Metro East Mass Transit District Retailers' Occupation Tax, the
Metro East Mass Transit District Service Occupation Tax, and the Metro East
Mass Transit District Use Tax for the District should be increased from 0.25%
to 0.75%.
Upon submission of such petition the court shall set a date not less than 10
nor more than 30 days thereafter for a hearing on the sufficiency thereof.
Notice of the filing of such petition and of such date shall be given in
writing to the District and the County Clerk at least 7 days before the date of
such hearing.
If such petition is found sufficient, the court shall enter an order to
submit that proposition at the next election, in accordance with general
election law.
The form of the petition shall be in substantially the following form:
To the
Circuit Court of the County of (name of county):
We, the undersigned electors of the (name of transit
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district), respectfully petition your honor to submit to a vote of the electors of (name of transit district) the following proposition:
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Shall the tax rates for the Metro East Mass Transit
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District Retailers' Occupation Tax, the Metro East Mass Transit District Service Occupation Tax, and the Metro East Mass Transit District Use Tax be increased from 0.25% to 0.75%?
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Name Address, with Street and Number.
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. . . . . . . . . . . . . .
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. . . . . . . . . . . . . .
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(C) The votes shall be recorded as "YES" or "NO". If a majority of all
votes
cast on the proposition are for the increase in
the tax rates, the Metro East Mass Transit District shall begin imposing the
increased rates in the District, and
the Department of Revenue shall begin collecting the increased amounts, as
provided under this Section.
An ordinance imposing or discontinuing a tax hereunder or effecting a change
in the rate thereof shall be adopted and a certified copy thereof filed with
the Department on or before the first day of October, whereupon the Department
shall proceed to administer and enforce this Section as of the first day of
January next following the adoption and filing.
(D) If the voters have approved a referendum under this subsection,
before
November 1, 1994, to
increase the tax rate under this subsection, the Metro East Mass Transit
District Board of Trustees may adopt by a majority vote an ordinance at any
time
before January 1, 1995 that excludes from the rate increase tangible personal
property that is titled or registered with an
agency of this State's government. The ordinance excluding titled or
registered tangible personal property from the rate increase must be filed with
the Department at least 15 days before its effective date.
At any time after adopting an ordinance excluding from the rate increase
tangible personal property that is titled or registered with an agency of this
State's government, the Metro East Mass Transit District Board of Trustees may
adopt an ordinance applying the rate increase to that tangible personal
property. The ordinance shall be adopted, and a certified copy of that
ordinance shall be filed with the Department, on or before October 1, whereupon
the Department shall proceed to administer and enforce the rate increase
against tangible personal property titled or registered with an agency of this
State's government as of the following January
1. After December 31, 1995, any reimposed rate increase in effect under this
subsection shall no longer apply to tangible personal property titled or
registered with an agency of this State's government. Beginning January 1,
1996, the Board of Trustees of any Metro East Mass Transit
District may never reimpose a previously excluded tax rate increase on tangible
personal property titled or registered with an agency of this State's
government.
(d‑6) If the Board of Trustees of any Metro East Mass Transit District has
imposed a rate increase under subsection (d‑5) and filed an
ordinance with the Department of Revenue excluding titled property from the
higher rate, then that Board may, by ordinance adopted with
the concurrence of two‑thirds of the then trustees, impose throughout the
District a fee. The fee on the excluded property shall not exceed $20 per
retail transaction or an
amount
equal to the amount of tax excluded, whichever is less, on
tangible personal property that is titled or registered with an agency of this
State's government. No fee shall be imposed or collected under this subsection on the sale of a motor vehicle in this State to a resident of another state if that motor vehicle will not be titled in this State.
(d‑7) If a fee has been imposed under subsection (d‑6), a fee shall also
be imposed upon the privilege of using, in the district, any item of tangible
personal property that is titled or registered with any agency of this State's
government, in an amount equal to the amount of the fee imposed under
subsection (d‑6).
(d‑8) No item of titled property shall be subject to both
the higher rate approved by referendum, as authorized under subsection (d‑5),
and any fee imposed under subsection (d‑6) or (d‑7).
(d‑9) If fees have been imposed under subsections (d‑6) and (d‑7), the
Board shall forward a copy of the ordinance adopting such fees, which shall
include all zip codes in whole or in part within the boundaries of the
district, to the Secretary
of State within thirty days. By the 25th of each month, the Secretary of State
shall subsequently provide the Illinois Department of Revenue
with a list of identifiable retail
transactions subject
to the .25% rate occurring within the zip codes which are in whole or in part
within the boundaries of the district and a list of
title applications for addresses within the boundaries of the district for the
previous month.
(d‑10) In the event that a retailer fails to pay applicable fees within 30
days of the date of the transaction, a penalty shall be assessed at the rate of
25% of the amount of fees. Interest on both late fees and penalties shall be
assessed at the rate of 1% per month. All fees, penalties, and attorney fees
shall constitute a lien on the personal and real property of the retailer.
(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 under
the tax. 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 Board may impose a replacement vehicle tax of $50 on any
passenger car, as defined in Section 1‑157 of the Illinois Vehicle Code,
purchased within the district area by or on behalf of an insurance company
to replace a passenger car of an insured person in settlement of a total
loss claim. The tax imposed may not become effective before the first
day of the month following the passage of the ordinance imposing the tax
and receipt of a certified copy of the ordinance by the Department of
Revenue. The Department of Revenue shall collect the tax for the district
in accordance with Sections 3‑2002 and 3‑2003 of the Illinois Vehicle Code.
The Department shall immediately pay over to the State Treasurer,
ex officio, as trustee, all taxes collected hereunder. On
or before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums
of money to named districts, the districts to be those from
which retailers have paid taxes or penalties hereunder to the Department
during the second preceding calendar month. The amount to be paid to
each district shall be the amount collected hereunder during the second
preceding calendar month by the Department, less any amount determined by
the Department to be necessary for the payment of refunds. Within 10 days
after receipt by the Comptroller of the disbursement certification to the
districts, provided for in this Section to be given to the Comptroller by
the Department, the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions contained in the
certification.
(g) Any ordinance imposing or discontinuing any tax under this
Section shall be adopted and a certified copy thereof filed with the
Department on or before June 1, whereupon the Department of Revenue shall
proceed to administer and enforce this Section on behalf of the Metro East
Mass Transit District as of September 1 next following such
adoption and filing. Beginning January 1, 1992, an ordinance or resolution
imposing or discontinuing the tax hereunder shall be adopted and a
certified copy thereof filed with the Department on or before the first day
of July, whereupon the Department shall proceed to administer and enforce
this Section as of the first day of October next following such adoption
and filing. Beginning January 1, 1993, except as provided in subsection
(d‑5) of this Section, an ordinance or resolution imposing
or discontinuing the tax hereunder shall be adopted and a certified copy
thereof filed with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and enforce this
Section as of the first day of January next following such adoption and filing.
(h) The State Department of Revenue shall, upon collecting any taxes as
provided in this Section, pay the taxes over to the State Treasurer as
trustee for the District. The taxes shall be held in a trust fund outside
the State Treasury. On or before the 25th day of each calendar month, the
State Department of Revenue shall prepare and certify to the Comptroller of
the State of Illinois the amount to be paid to the District, which shall be
the then balance in the fund, less any amount determined by the Department
to be necessary for the payment of refunds. Within 10 days after receipt by
the Comptroller of the certification of the amount to be paid to the
District, the Comptroller shall cause an order to be drawn for payment
for the amount in accordance with the direction in the certification.
(Source: P.A. 93‑590; eff. 1‑1‑04; 93‑1068, eff. 1‑15‑05 .)
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(70 ILCS 3610/5.02) (from Ch. 111 2/3, par. 355.02)
Sec. 5.02.
(a) The Board of Trustees of any Metro East Mass Transit
District may impose a tax upon all persons engaged in the business of
renting automobiles in the district at the rate of not to exceed 1% of the
gross receipts from such business. The tax imposed by a district pursuant
to this paragraph and all civil penalties that may be assessed as an
incident thereof shall be collected and enforced by the State Department of
Revenue. The certificate of registration which is issued by the Department
to a retailer under the Retailers' Occupation Tax Act, or under the
Automobile Renting Occupation and Use Tax Act shall permit such person to
engage in a business which is taxable under any ordinance or resolution
enacted pursuant to this paragraph without registering separately with the
Department under such ordinance or resolution or under this paragraph. The
Department shall have 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 have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions, restrictions,
limitations, penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 2 and 3 (in respect to all
provisions therein other than the State rate of tax; and with relation to
the provisions of the Retailers' Occupation Tax referred to therein, except
as to the disposition of taxes and penalties collected, and except for the
provision allowing retailers a deduction from the tax to cover certain
costs, and except that credit memoranda issued hereunder may not be used to
discharge any State tax liability) of the Automobile Renting Occupation and
Use Tax Act and Section 3‑7 of the Uniform Penalty and Interest Act as
fully as if provisions contained in those Sections were set forth herein.
Persons subject to any tax imposed pursuant to the authority granted in
this paragraph may reimburse themselves for their tax liability hereunder
by separately stating such tax as an additional charge, which charge may be
stated in combination, in a single amount with State tax which sellers are
required to collect under the Automobile Renting Occupation and Use Tax Act
pursuant to such bracket schedules as the Department may prescribe. Nothing
in this paragraph shall be construed to authorize district 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.
(b) The Board of Trustees of any Metro East Mass Transit District may
impose a tax upon the privilege of using, in such district, an automobile
which is rented from a rentor outside Illinois, and which is titled or
registered with an agency of this State's government, at a rate not to
exceed 1% of the rental price of such automobile. Such tax shall be
collected from persons whose Illinois address for titling or registration
purposes is given as being in such district. such tax shall be collected by
the Department of Revenue for any district imposing such tax. Such 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
State officer with whom, the tangible personal property must be titled or
registered if the Department and such agency or State officer determine
that this procedure will expedite the processing of applications for title
or registration. The Department shall have 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 paragraph, the Department and persons who are subject to this
paragraph shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions, restrictions,
limitations, penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 2 and 4 (except provisions
pertaining to the State rate off tax; and, with relation to the provisions
of the Use Tax Act referred to therein, except provisions concerning
collection or refunding of the tax by retailers, and except the provisions
of Section 19 pertaining to claims by retailers and except that last
paragraph concerning refunds, and except that credit memoranda issued
hereunder may not be used to discharge any State tax liability) of the
Automobile Renting Occupation and Use Tax Act and Section 3‑7 of the
Uniform Penalty and Interest Act, which are not inconsistent with this
paragraph, as fully as if provisions contained in those Sections were set
forth herein.
(c) Whenever the Department determines that a refund should be made under
this Section to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause the order to
be drawn for the amount specified, and to the person named, in such
notification from the Department. Such refunds shall be paid by the State
Treasurer out of the Metro east Mass Transit District tax fund created
pursuant to Section 5.01 of this Act.
(d) The Department shall forth with pay over to the State Treasurer,
ex‑officio, as trustee, all taxes, penalties and interest collected under
this Section. On or before the 25th day of each calendar month, the
Department shall prepare and certify to the State Comptroller the
disbursement of stated sums of money to named districts from which the
Department, during the second preceding calendar month, collected taxes
imposed pursuant to this Section. The amount to be paid to each district
shall be the amount (not including credit memoranda) collected hereunder
during the second preceding calendar month by the Department, and not
including an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of such district, less
2% of such balance, which sum shall be retained by the State Treasurer to
cover the costs incurred by the Department in administering and enforcing
this Section as provided herein. The Department at the time of each monthly
disbursement to the districts shall prepare and certify to the State
Comptroller the amount, so retained by the State Treasurer, to be paid into
the General Revenue Fund of the State Treasury. Within 10 days after
receipt, by the State Comptroller, of the disbursement certification to the
districts and the General Revenue Fund, provided for in this Section to be
given to the State Comptroller by the Department, the State comptroller
shall cause the orders to be drawn for the respective amounts in accordance
with the directions contained in such certification.
(e) An ordinance or resolution imposing a tax hereunder or effecting a
change in the rate thereof shall be effective on the first day of the calendar
month next following the month in which such ordinance or resolution is
passed. The Board of Trustees of any district which levies a tax authorized
by this Section shall transmit to the Department of Revenue on or not later
than 5 days after passage of the ordinance or resolution a certified copy
of the ordinance or resolution imposing such tax whereupon the Department
of Revenue shall proceed to administer and enforce this Section on behalf
of such district of the effective date of the ordinance or resolution. Upon
a change in rate of a tax levied hereunder, or upon the discontinuance of
the tax, the board of trustees shall, on or not later than 5 days after
passage of the ordinance or resolution discontinuing the tax or effecting
a change in rate, transmit to the Department of Revenue a certified copy
of the ordinance or resolution effecting such change or discontinuance.
(Source: P.A. 87‑205 .)
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