Funds by Fund Number with Statutory Language
Fund Number 0139 Home Rule County Retailers' Occupation Tax Fund
Chapter 0055 Act 0005 Section 5-1006
Fund Group: State Trust Fund Total Revenue FY05: $293,152,183
Total Revenue FY06: $314,103,535
Fund Type: Non-Appropriated
Administering Agency: Revenue
Statutory Language:
Any county that is a home rule unit may impose a tax upon all persons engaged in the business of selling tangible personal
property, other than an item of tangible personal property titled or registered with an agency of this State's government, at
retail in the county on the gross receipts from such sales made in the course of their business. If imposed, this tax shall only
be imposed in 1/4% increments. On and after September 1, 1991, this additional tax may not be imposed on the sales of
food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft
drinks and food which has been prepared for immediate consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The tax imposed by a
home rule county pursuant to 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 certificate of registration that is issued by the Department to a
retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable under any
ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such
ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section;
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 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 and definitions of terms, and employ the same modes of procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than the State
rate of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 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
herein.
No tax may be imposed by a home rule county pursuant to this Section unless the county also imposes a tax at the same rate
pursuant to Section 5-1007.
Persons subject to any tax imposed pursuant to the authority granted in this Section may reimburse themselves for their
seller's 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 Use Tax Act, pursuant to 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 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 home rule county retailers' occupation tax fund.
The Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties 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 counties, the counties 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 county
shall be the amount (not including credit memoranda) collected hereunder during the second preceding calendar month by
the Department plus an amount the Department determines is necessary to offset any amounts that were erroneously paid to a
Fund Purpose: The purpose of this Fund is to receive and record monies collected from a tax imposed upon all
persons engaged, in such county, in the business of selling tangible personal property.
Funds by Fund Number with Statutory Language Page 100
