HB 4259

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Full Text of HB4259
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	HB4259 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4259
Introduced 1/14/2026, by Rep. Amy Briel
SYNOPSIS AS INTRODUCED:
35 ILCS 171/2
55 ILCS 5/5-1006.5
Amends the Counties Code. Provides that taxes imposed under the Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law may, in addition to other things, be used for food pantries. Renames the Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law to the Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, Transportation, or Food Pantries Law. Makes conforming changes in the Simplified Sales and Use Tax Administration Act.
LRB104 16934 RTM 30348 b
A BILL FOR
		HB4259		LRB104 16934 RTM 30348 b
1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Simplified Sales and Use Tax Administration
5Act is amended by changing Section 2 as follows:
6    (35 ILCS 171/2)
7    Sec. 2. Definitions. As used in this Act:
8    (a) "Agreement" means the Streamlined Sales and Use Tax
9Agreement as amended and adopted on January 27, 2001.
10    (b) "Certified Automated System" means software certified
11jointly by the states that are signatories to the Agreement to
12calculate the tax imposed by each jurisdiction on a
13transaction, determine the amount of tax to remit to the
14appropriate state, and maintain a record of the transaction.
15    (c) "Certified Service Provider" means an agent certified
16jointly by the states that are signatories to the Agreement to
17perform all of the seller's sales tax functions.
18    (d) "Person" means an individual, trust, estate,
19fiduciary, partnership, limited liability company, limited
20liability partnership, corporation, or any other legal entity.
21    (e) "Sales Tax" means the tax levied under the Service
22Occupation Tax Act (35 ILCS 115/) and the Retailers'
23Occupation Tax Act (35 ILCS 120/). "Sales tax" also means any
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1local sales tax levied under the Home Rule Municipal
2Retailers' Occupation Tax Act (65 ILCS 5/8-11-1), the Non-Home
3Rule Municipal Retailers' Occupation Tax Act (65 ILCS
45/8-11-1.3), the Non-Home Rule Municipal Service Occupation
5Tax Act (65 ILCS 5/8-11-1.4), the Home Rule Municipal Service
6Occupation Tax (65 ILCS 5/8-11-5), the Home Rule County
7Retailers' Occupation Tax Law (55 ILCS 5/5-1006), the Special
8County Retailers' Occupation Tax for Public Safety, Public
9Facilities, Mental Health, Substance Abuse, [or] Transportation, 
10or Food Pantries Law (55 ILCS 5/5-1006.5), the Home Rule
11County Service Occupation Tax Law (55 ILCS 5/5-1007),
12subsection (b) of the Rock Island County Use and Occupation
13Tax Law (55 ILCS 5/5-1008.5(b)), the Metro East Mass Transit
14District Retailers' Occupation Tax (70 ILCS 3610/5.01(b)), the
15Metro East Mass Transit District Service Occupation Tax (70
16ILCS 3610/5.01(c)), the Regional Transportation Authority
17Retailers' Occupation Tax (70 ILCS 3615/4.03(e)), the Regional
18Transportation Authority Service Occupation Tax (70 ILCS
193615/4.03(f)), the County Water Commission Retailers'
20Occupation Tax (70 ILCS 3720/4(b)), or the County Water
21Commission Service Occupation Tax (70 ILCS 3720/4(c)).
22    (f) "Seller" means any person making sales of personal
23property or services.
24    (g) "State" means any state of the United States and the
25District of Columbia.
26    (h) "Use tax" means the tax levied under the Use Tax Act
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1(35 ILCS 105/) and the Service Use Tax Act (35 ILCS 110/). "Use
2tax" also means any local use tax levied under the Home Rule
3Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that the
4State and the municipality have entered into an agreement that
5provides for administration of the tax by the State.
6(Source: P.A. 100-1167, eff. 1-4-19; revised 7-16-25.)
7    Section 10. The Counties Code is amended by changing
8Section 5-1006.5 as follows:
9    (55 ILCS 5/5-1006.5)
10    Sec. 5-1006.5. Special County Retailers' Occupation Tax
11For Public Safety, Public Facilities, Mental Health, Substance
12Abuse, [or] Transportation, or Food Pantries.
13    (a) The county board of any county may impose a tax upon
14all persons engaged in the business of selling tangible
15personal property, other than personal property titled or
16registered with an agency of this State's government, at
17retail in the county on the gross receipts from the sales made
18in the course of business to provide revenue to be used
19exclusively for public safety, public facility, mental health,
20substance abuse, [or] transportation, or food pantries purposes
21in that county (except as otherwise provided in this Section),
22if a proposition for the tax has been submitted to the electors
23of that county and approved by a majority of those voting on
24the question. If imposed, this tax shall be imposed only in
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1one-quarter percent increments. By resolution, the county
2board may order the proposition to be submitted at any
3election. If the tax is imposed for transportation purposes
4for expenditures for public highways or as authorized under
5the Illinois Highway Code, the county board must publish
6notice of the existence of its long-range highway
7transportation plan as required or described in Section 5-301
8of the Illinois Highway Code and must make the plan publicly
9available prior to approval of the ordinance or resolution
10imposing the tax. If the tax is imposed for transportation
11purposes for expenditures for passenger rail transportation,
12the county board must publish notice of the existence of its
13long-range passenger rail transportation plan and must make
14the plan publicly available prior to approval of the ordinance
15or resolution imposing the tax.
16    If a tax is imposed for public facilities purposes, then
17the name of the project may be included in the proposition at
18the discretion of the county board as determined in the
19enabling resolution. For example, the "XXX Nursing Home" or
20the "YYY Museum".
21    The county clerk shall certify the question to the proper
22election authority, who shall submit the proposition at an
23election in accordance with the general election law.
24        (1) The proposition for public safety purposes shall
25    be in substantially the following form:
26        "To pay for public safety purposes, shall (name of
		HB4259	- 5 -	LRB104 16934 RTM 30348 b
1    county) be authorized to impose an increase on its share
2    of local sales taxes by (insert rate)?"
3        As additional information on the ballot below the
4    question shall appear the following:
5        "This would mean that a consumer would pay an
6    additional (insert amount) in sales tax for every $100 of
7    tangible personal property bought at retail."
8        The county board may also opt to establish a sunset
9    provision at which time the additional sales tax would
10    cease being collected, if not terminated earlier by a vote
11    of the county board. If the county board votes to include a
12    sunset provision, the proposition for public safety
13    purposes shall be in substantially the following form:
14        "To pay for public safety purposes, shall (name of
15    county) be authorized to impose an increase on its share
16    of local sales taxes by (insert rate) for a period not to
17    exceed (insert number of years)?"
18        As additional information on the ballot below the
19    question shall appear the following:
20        "This would mean that a consumer would pay an
21    additional (insert amount) in sales tax for every $100 of
22    tangible personal property bought at retail. If imposed,
23    the additional tax would cease being collected at the end
24    of (insert number of years), if not terminated earlier by
25    a vote of the county board."
26        For the purposes of the paragraph, "public safety
		HB4259	- 6 -	LRB104 16934 RTM 30348 b
1    purposes" means crime prevention, detention, firefighting
2    [fire fighting], police, medical, ambulance, or other
3    emergency services.
4        Votes shall be recorded as "Yes" or "No".
5        Beginning on the January 1 or July 1, whichever is
6    first, that occurs not less than 30 days after May 31, 2015
7    (the effective date of Public Act 99-4), Adams County may
8    impose a public safety retailers' occupation tax and
9    service occupation tax at the rate of 0.25%, as provided
10    in the referendum approved by the voters on April 7, 2015,
11    notwithstanding the omission of the additional information
12    that is otherwise required to be printed on the ballot
13    below the question pursuant to this item (1).
14        (2) The proposition for transportation purposes shall
15    be in substantially the following form:
16        "To pay for improvements to roads and other
17    transportation purposes, shall (name of county) be
18    authorized to impose an increase on its share of local
19    sales taxes by (insert rate)?"
20        As additional information on the ballot below the
21    question shall appear the following:
22        "This would mean that a consumer would pay an
23    additional (insert amount) in sales tax for every $100 of
24    tangible personal property bought at retail."
25        The county board may also opt to establish a sunset
26    provision at which time the additional sales tax would
		HB4259	- 7 -	LRB104 16934 RTM 30348 b
1    cease being collected, if not terminated earlier by a vote
2    of the county board. If the county board votes to include a
3    sunset provision, the proposition for transportation
4    purposes shall be in substantially the following form:
5        "To pay for road improvements and other transportation
6    purposes, shall (name of county) be authorized to impose
7    an increase on its share of local sales taxes by (insert
8    rate) for a period not to exceed (insert number of
9    years)?"
10        As additional information on the ballot below the
11    question shall appear the following:
12        "This would mean that a consumer would pay an
13    additional (insert amount) in sales tax for every $100 of
14    tangible personal property bought at retail. If imposed,
15    the additional tax would cease being collected at the end
16    of (insert number of years), if not terminated earlier by
17    a vote of the county board."
18        For the purposes of this paragraph, transportation
19    purposes means construction, maintenance, operation, and
20    improvement of public highways, any other purpose for
21    which a county may expend funds under the Illinois Highway
22    Code, and passenger rail transportation.
23        The votes shall be recorded as "Yes" or "No".
24        (3) The proposition for public facilities purposes
25    shall be in substantially the following form:
26        "To pay for public facilities purposes, shall (name of
		HB4259	- 8 -	LRB104 16934 RTM 30348 b
1    county) be authorized to impose an increase on its share
2    of local sales taxes by (insert rate)?"
3        As additional information on the ballot below the
4    question shall appear the following:
5        "This would mean that a consumer would pay an
6    additional (insert amount) in sales tax for every $100 of
7    tangible personal property bought at retail."
8        The county board may also opt to establish a sunset
9    provision at which time the additional sales tax would
10    cease being collected, if not terminated earlier by a vote
11    of the county board. If the county board votes to include a
12    sunset provision, the proposition for public facilities
13    purposes shall be in substantially the following form:
14        "To pay for public facilities purposes, shall (name of
15    county) be authorized to impose an increase on its share
16    of local sales taxes by (insert rate) for a period not to
17    exceed (insert number of years)?"
18        As additional information on the ballot below the
19    question shall appear the following:
20        "This would mean that a consumer would pay an
21    additional (insert amount) in sales tax for every $100 of
22    tangible personal property bought at retail. If imposed,
23    the additional tax would cease being collected at the end
24    of (insert number of years), if not terminated earlier by
25    a vote of the county board."
26        For purposes of this Section, "public facilities
		HB4259	- 9 -	LRB104 16934 RTM 30348 b
1    purposes" means the acquisition, development,
2    construction, reconstruction, rehabilitation,
3    improvement, financing, architectural planning, and
4    installation of capital facilities consisting of
5    buildings, structures, and durable equipment and for the
6    acquisition and improvement of real property and interest
7    in real property required, or expected to be required, in
8    connection with the public facilities, for use by the
9    county for the furnishing of governmental services to its
10    citizens, including, but not limited to, museums and
11    nursing homes.
12        The votes shall be recorded as "Yes" or "No".
13        (4) The proposition for mental health purposes shall
14    be in substantially the following form:
15        "To pay for mental health purposes, shall (name of
16    county) be authorized to impose an increase on its share
17    of local sales taxes by (insert rate)?"
18        As additional information on the ballot below the
19    question shall appear the following:
20        "This would mean that a consumer would pay an
21    additional (insert amount) in sales tax for every $100 of
22    tangible personal property bought at retail."
23        The county board may also opt to establish a sunset
24    provision at which time the additional sales tax would
25    cease being collected, if not terminated earlier by a vote
26    of the county board. If the county board votes to include a
		HB4259	- 10 -	LRB104 16934 RTM 30348 b
1    sunset provision, the proposition for mental health [public ]
2    [facilities] purposes shall be in substantially the
3    following form:
4        "To pay for mental health purposes, shall (name of
5    county) be authorized to impose an increase on its share
6    of local sales taxes by (insert rate) for a period not to
7    exceed (insert number of years)?"
8        As additional information on the ballot below the
9    question shall appear the following:
10        "This would mean that a consumer would pay an
11    additional (insert amount) in sales tax for every $100 of
12    tangible personal property bought at retail. If imposed,
13    the additional tax would cease being collected at the end
14    of (insert number of years), if not terminated earlier by
15    a vote of the county board."
16        The votes shall be recorded as "Yes" or "No".
17        (5) The proposition for substance abuse purposes shall
18    be in substantially the following form:
19        "To pay for substance abuse purposes, shall (name of
20    county) be authorized to impose an increase on its share
21    of local sales taxes by (insert rate)?"
22        As additional information on the ballot below the
23    question shall appear the following:
24        "This would mean that a consumer would pay an
25    additional (insert amount) in sales tax for every $100 of
26    tangible personal property bought at retail."
		HB4259	- 11 -	LRB104 16934 RTM 30348 b
1        The county board may also opt to establish a sunset
2    provision at which time the additional sales tax would
3    cease being collected, if not terminated earlier by a vote
4    of the county board. If the county board votes to include a
5    sunset provision, the proposition for substance abuse
6    [public facilities] purposes shall be in substantially the
7    following form:
8        "To pay for substance abuse purposes, shall (name of
9    county) be authorized to impose an increase on its share
10    of local sales taxes by (insert rate) for a period not to
11    exceed (insert number of years)?"
12        As additional information on the ballot below the
13    question shall appear the following:
14        "This would mean that a consumer would pay an
15    additional (insert amount) in sales tax for every $100 of
16    tangible personal property bought at retail. If imposed,
17    the additional tax would cease being collected at the end
18    of (insert number of years), if not terminated earlier by
19    a vote of the county board."
20        The votes shall be recorded as "Yes" or "No".
21        (6) The proposition for food pantry purposes shall be 
22    in substantially the following form:
23        "To pay for food pantry purposes, shall (name of 
24    county) be authorized to impose an increase on its share 
25    of local sales taxes by (insert rate)?"
26        As additional information on the ballot below the 
		HB4259	- 12 -	LRB104 16934 RTM 30348 b
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 food pantry purposes 
10    shall be in substantially the following form:
11        "To pay for food pantry purposes, shall (name of 
12    county) be authorized to impose an increase on its share 
13    of 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 
22    a vote of the county board."
23        The votes shall be recorded as "Yes" or "No".
24    If a majority of the electors voting on the proposition
25vote in favor of it, the county may impose the tax. A county
26may not submit more than one proposition authorized by this
		HB4259	- 13 -	LRB104 16934 RTM 30348 b
1Section to the electors at any one time.
2    This additional tax may not be imposed on tangible
3personal property taxed at the 1% rate under the Retailers'
4Occupation Tax Act (or at the 0% rate imposed under Public Act 
5102-700 [this amendatory Act of the 102nd General Assembly]).
6Beginning December 1, 2019 and through December 31, 2020, this
7tax is not imposed on sales of aviation fuel unless the tax
8revenue is expended for airport-related purposes. If the
9county does not have an airport-related purpose to which it
10dedicates aviation fuel tax revenue, then aviation fuel is
11excluded from the tax. The county must comply with the
12certification requirements for airport-related purposes under
13Section 2-22 of the Retailers' Occupation Tax Act. For
14purposes of this Section, "airport-related purposes" has the
15meaning ascribed in Section 6z-20.2 of the State Finance Act.
16Beginning January 1, 2021, this tax is not imposed on sales of
17aviation fuel for so long as the revenue use requirements of 49
18U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
19The tax imposed by a county under this Section and all civil
20penalties that may be assessed as an incident of the tax shall
21be collected and enforced by the Illinois Department of
22Revenue and deposited into a special fund created for that
23purpose. The certificate of registration that is issued by the
24Department to a retailer under the Retailers' Occupation Tax
25Act shall permit the retailer to engage in a business that is
26taxable without registering separately with the Department
		HB4259	- 14 -	LRB104 16934 RTM 30348 b
1under an ordinance or resolution under this Section. The
2Department has full power to administer and enforce this
3Section, to collect all taxes and penalties due under this
4Section, to dispose of taxes and penalties so collected in the
5manner provided in this Section, and to determine all rights
6to credit memoranda arising on account of the erroneous
7payment of a tax or penalty under this Section. In the
8administration of and compliance with this Section, the
9Department and persons who are subject to this Section shall
10(i) have the same rights, remedies, privileges, immunities,
11powers, and duties, (ii) be subject to the same conditions,
12restrictions, limitations, penalties, and definitions of
13terms, and (iii) employ the same modes of procedure as are
14prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
151n, 2 through 2-70 (in respect to all provisions contained in
16those Sections other than the State rate of tax), 2a, 2b, 2c, 3
17(except provisions relating to transaction returns and quarter
18monthly payments, and except that the retailer's discount is
19not allowed for taxes paid on aviation fuel that are deposited
20into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b,
215c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7,
228, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax
23Act and Section 3-7 of the Uniform Penalty and Interest Act as
24if those provisions were set forth in this Section.
25    Persons subject to any tax imposed under the authority
26granted in this Section may reimburse themselves for their
		HB4259	- 15 -	LRB104 16934 RTM 30348 b
1sellers' tax liability by separately stating the tax as an
2additional charge, which charge may be stated in combination,
3in a single amount, with State tax which sellers are required
4to collect under the Use Tax Act, pursuant to such bracketed
5schedules as the Department may prescribe.
6    Whenever the Department determines that a refund should be
7made under this Section to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the order to be drawn for the
10amount specified and to the person named in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the County Public Safety, Public Facilities,
13Mental Health, Substance Abuse, [or] Transportation, or Food 
14Pantries Retailers' Occupation Tax Fund or the Local
15Government Aviation Trust Fund, as appropriate.
16    (b) If a tax has been imposed under subsection (a), a
17service occupation tax shall also be imposed at the same rate
18upon all persons engaged, in the county, in the business of
19making sales of service, who, as an incident to making those
20sales of service, transfer tangible personal property within
21the county as an incident to a sale of service. This tax may
22not be imposed on tangible personal property taxed at the 1%
23rate under the Service Occupation Tax Act (or at the 0% rate
24imposed under Public Act 102-700 [this amendatory Act of the ]
25[102nd General Assembly]). Beginning December 1, 2019 and
26through December 31, 2020, this tax is not imposed on sales of
		HB4259	- 16 -	LRB104 16934 RTM 30348 b
1aviation fuel unless the tax revenue is expended for
2airport-related purposes. If the county does not have an
3airport-related purpose to which it dedicates aviation fuel
4tax revenue, then aviation fuel is excluded from the tax. The
5county must comply with the certification requirements for
6airport-related purposes under Section 2-22 of the Retailers'
7Occupation Tax Act. For purposes of this Section,
8"airport-related purposes" has the meaning ascribed in Section
96z-20.2 of the State Finance Act. Beginning January 1, 2021,
10this tax is not imposed on sales of aviation fuel for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the county. The tax imposed under
13this subsection and all civil penalties that may be assessed
14as an incident thereof shall be collected and enforced by the
15Department of Revenue. The Department has full power to
16administer and enforce this subsection; to collect all taxes
17and penalties due hereunder; to dispose of taxes and penalties
18so collected in the manner hereinafter provided; and to
19determine all rights to credit memoranda arising on account of
20the erroneous payment of tax or penalty hereunder. In the
21administration of and compliance with this subsection, the
22Department and persons who are subject to this paragraph shall
23(i) have the same rights, remedies, privileges, immunities,
24powers, and duties, (ii) be subject to the same conditions,
25restrictions, limitations, penalties, exclusions, exemptions,
26and definitions of terms, and (iii) employ the same modes of
		HB4259	- 17 -	LRB104 16934 RTM 30348 b
1procedure as are prescribed in Sections 2 (except that the
2reference to State in the definition of supplier maintaining a
3place of business in this State shall mean the county), 2a, 2b,
42c, 3 through 3-50 (in respect to all provisions therein other
5than the State rate of tax), 4 (except that the reference to
6the State shall be to the county), 5, 7, 8 (except that the
7jurisdiction to which the tax shall be a debt to the extent
8indicated in that Section 8 shall be the county), 9 (except as
9to the disposition of taxes and penalties collected, and
10except that the retailer's discount is not allowed for taxes
11paid on aviation fuel that are deposited into the Local
12Government Aviation Trust Fund), 10, 11, 12 (except the
13reference therein to Section 2b of the Retailers' Occupation
14Tax Act), 13 (except that any reference to the State shall mean
15the county), Section 15, 16, 17, 18, 19, and 20 of the Service
16Occupation Tax Act, and Section 3-7 of the Uniform Penalty and
17Interest Act, as fully as if those provisions were set forth
18herein.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21serviceman's tax liability by separately stating the tax as an
22additional charge, which charge may be stated in combination,
23in a single amount, with State tax that servicemen are
24authorized to collect under the Service Use Tax Act, in
25accordance with such bracket schedules as the Department may
26prescribe.
		HB4259	- 18 -	LRB104 16934 RTM 30348 b
1    Whenever the Department determines that a refund should be
2made under this subsection to a claimant instead of issuing a
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause the warrant to be drawn for the
5amount specified, and to the person named, in the notification
6from the Department. The refund shall be paid by the State
7Treasurer out of the County Public Safety, Public Facilities,
8Mental Health, Substance Abuse, [or] Transportation, or Food 
9Pantries Retailers' Occupation Tax Fund or the Local
10Government Aviation Trust Fund, as appropriate.
11    Nothing in this subsection shall be construed to authorize
12the county to impose a tax upon the privilege of engaging in
13any business which under the Constitution of the United States
14may not be made the subject of taxation by the State.
15    (b-5) If, on January 1, 2025, a unit of local government
16has in effect a tax under this Section, or if, after January 1,
172025, a unit of local government imposes a tax under this
18Section, then that tax applies to leases of tangible personal
19property in effect, entered into, or renewed on or after that
20date in the same manner as the tax under this Section and in
21accordance with the changes made by Public Act 103-592 [this ]
22[amendatory Act of the 103rd General Assembly].
23    (c) Except as otherwise provided in this paragraph, the
24Department shall immediately pay over to the State Treasurer,
25ex officio, as trustee, all taxes and penalties collected
26under this Section to be deposited into the County Public
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1Safety, Public Facilities, Mental Health, Substance Abuse, or
2Transportation Retailers' Occupation Tax Fund, which shall be
3an unappropriated trust fund held outside of the State
4treasury. Taxes and penalties collected on aviation fuel sold
5on or after December 1, 2019 and through December 31, 2020,
6shall be immediately paid over by the Department to the State
7Treasurer, ex officio, as trustee, for deposit into the Local
8Government Aviation Trust Fund. The Department shall only pay
9moneys into the Local Government Aviation Trust Fund under
10this Act for so long as the revenue use requirements of 49
11U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
12    As soon as possible after the first day of each month,
13beginning January 1, 2011, upon certification of the
14Department of Revenue, the Comptroller shall order
15transferred, and the Treasurer shall transfer, to the STAR
16Bonds Revenue Fund the local sales tax increment, as defined
17in the Innovation Development and Economy Act, collected under
18this Section during the second preceding calendar month for
19sales within a STAR bond district.
20    After the monthly transfer to the STAR Bonds Revenue Fund,
21on or before the 25th day of each calendar month, the
22Department shall prepare and certify to the Comptroller the
23disbursement of stated sums of money to the counties from
24which retailers have paid taxes or penalties to the Department
25during the second preceding calendar month. The amount to be
26paid to each county, and deposited by the county into its
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1special fund created for the purposes of this Section, shall
2be the amount (not including credit memoranda and not
3including taxes and penalties collected on aviation fuel sold
4on or after December 1, 2019 and through December 31, 2020)
5collected under this Section during the second preceding
6calendar month by the Department plus an amount the Department
7determines is necessary to offset any amounts that were
8erroneously paid to a different taxing body, and not including
9(i) an amount equal to the amount of refunds made during the
10second preceding calendar month by the Department on behalf of
11the county, (ii) any amount that the Department determines is
12necessary to offset any amounts that were payable to a
13different taxing body but were erroneously paid to the county,
14(iii) any amounts that are transferred to the STAR Bonds
15Revenue Fund, and (iv) 1.5% of the remainder, which shall be
16transferred into the Tax Compliance and Administration Fund.
17The Department, at the time of each monthly disbursement to
18the counties, shall prepare and certify to the State
19Comptroller the amount to be transferred into the Tax
20Compliance and Administration Fund under this subsection.
21Within 10 days after receipt by the Comptroller of the
22disbursement certification to the counties and the Tax
23Compliance and Administration Fund provided for in this
24Section to be given to the Comptroller by the Department, the
25Comptroller shall cause the orders to be drawn for the
26respective amounts in accordance with directions contained in
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1the certification.
2    In addition to the disbursement required by the preceding
3paragraph, an allocation shall be made in March of each year to
4each county that received more than $500,000 in disbursements
5under the preceding paragraph in the preceding calendar year.
6The allocation shall be in an amount equal to the average
7monthly distribution made to each such county under the
8preceding paragraph during the preceding calendar year
9(excluding the 2 months of highest receipts). The distribution
10made in March of each year subsequent to the year in which an
11allocation was made pursuant to this paragraph and the
12preceding paragraph shall be reduced by the amount allocated
13and disbursed under this paragraph in the preceding calendar
14year. The Department shall prepare and certify to the
15Comptroller for disbursement the allocations made in
16accordance with this paragraph.
17    (d) For the purpose of determining the local governmental
18unit whose tax is applicable, a retail sale by a producer of
19coal or another mineral mined in Illinois is a sale at retail
20at the place where the coal or other mineral mined in Illinois
21is extracted from the earth. This paragraph does not apply to
22coal or another mineral when it is delivered or shipped by the
23seller to the purchaser at a point outside Illinois so that the
24sale is exempt under the United States Constitution as a sale
25in interstate or foreign commerce.
26    (e) Nothing in this Section shall be construed to
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1authorize a county to impose a tax upon the privilege of
2engaging in any business that under the Constitution of the
3United States may not be made the subject of taxation by this
4State.
5    (e-5) If a county imposes a tax under this Section, the
6county board may, by ordinance, discontinue or lower the rate
7of the tax. If the county board lowers the tax rate or
8discontinues the tax, a referendum must be held in accordance
9with subsection (a) of this Section in order to increase the
10rate of the tax or to reimpose the discontinued tax.
11    (f) Beginning April 1, 1998 and through December 31, 2013,
12the results of any election authorizing a proposition to
13impose a tax under this Section or effecting a change in the
14rate of tax, or any ordinance lowering the rate or
15discontinuing the tax, shall be certified by the county clerk
16and filed with the Illinois Department of Revenue either (i)
17on or before the first day of April, whereupon the Department
18shall proceed to administer and enforce the tax as of the first
19day of July next following the filing; or (ii) on or before the
20first day of October, whereupon the Department shall proceed
21to administer and enforce the tax as of the first day of
22January next following the filing.
23    Beginning January 1, 2014, the results of any election
24authorizing a proposition to impose a tax under this Section
25or effecting an increase in the rate of tax, along with the
26ordinance adopted to impose the tax or increase the rate of the
		HB4259	- 23 -	LRB104 16934 RTM 30348 b
1tax, or any ordinance adopted to lower the rate or discontinue
2the tax, shall be certified by the county clerk and filed with
3the Illinois Department of Revenue either (i) on or before the
4first day of May, whereupon the Department shall proceed to
5administer and enforce the tax as of the first day of July next
6following the adoption and filing; or (ii) on or before the
7first day of October, whereupon the Department shall proceed
8to administer and enforce the tax as of the first day of
9January next following the adoption and filing.
10    (g) When certifying the amount of a monthly disbursement
11to a county under this Section, the Department shall increase
12or decrease the amounts by an amount necessary to offset any
13miscalculation of previous disbursements. The offset amount
14shall be the amount erroneously disbursed within the previous
156 months from the time a miscalculation is discovered.
16    (g-5) Every county authorized to levy a tax under this
17Section shall, before it levies such tax, establish a 7-member
18mental health board, which shall have the same powers and
19duties and be constituted in the same manner as a community
20mental health board established under the Community Mental
21Health Act. Proceeds of the tax under this Section that are
22earmarked for mental health or substance abuse purposes shall
23be deposited into a special county occupation tax fund for
24mental health and substance abuse. The 7-member mental health
25board established under this subsection shall administer the
26special county occupation tax fund for mental health and
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1substance abuse in the same manner as the community mental
2health board administers the community mental health fund
3under the Community Mental Health Act.
4    (h) This Section may be cited as the "Special County
5Occupation Tax For Public Safety, Public Facilities, Mental
6Health, Substance Abuse, [or] Transportation, or Food Pantries
7Law".
8    (i) For purposes of this Section, "public safety"
9includes, but is not limited to, crime prevention, detention,
10fire fighting, police, medical, ambulance, or other emergency
11services. The county may share tax proceeds received under
12this Section for public safety purposes, including proceeds
13received before August 4, 2009 (the effective date of Public
14Act 96-124), with any fire protection district located in the
15county. For the purposes of this Section, "transportation"
16includes, but is not limited to, the construction,
17maintenance, operation, and improvement of public highways,
18any other purpose for which a county may expend funds under the
19Illinois Highway Code, and passenger rail transportation. For
20the purposes of this Section, "public facilities purposes"
21includes, but is not limited to, the acquisition, development,
22construction, reconstruction, rehabilitation, improvement,
23financing, architectural planning, and installation of capital
24facilities consisting of buildings, structures, and durable
25equipment and for the acquisition and improvement of real
26property and interest in real property required, or expected
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1to be required, in connection with the public facilities, for
2use by the county for the furnishing of governmental services
3to its citizens, including, but not limited to, museums and
4nursing homes.
5    (j) The Department may promulgate rules to implement
6Public Act 95-1002 only to the extent necessary to apply the
7existing rules for the Special County Retailers' Occupation
8Tax for Public Safety to this new purpose for public
9facilities.
10(Source: P.A. 102-379, eff. 1-1-22; 102-700, eff. 4-19-22;
11103-592, eff. 1-1-25; revised 7-7-25.)