Amends the Illinois Municipal Code. Sets forth procedures for the Department of Revenue to collect a use tax imposed by a home rule municipality with 2,000,000 or more inhabitants upon the privilege of using motor vehicles that are acquired by nonretail purchase, gift, or transfer.
Amends the Civil Administrative Code of Illinois. Makes a technical change in a Section concerning the Department of State Police.
Amends the Property Tax Code concerning tax objection procedures and hearings. Provides that, in property tax rate objection cases, refunds may be granted only to the extent that the property taxes objected to where above the limit allowed by law or were used for expenditures that were both illegal and without a valid public purpose. Provides that refunds made after the funds in the Protest Fund are exhausted shall be made by the collector from the next funds collected beginning in the second budget year after entry of the final order until full payment of the refund and interest thereon has been made (now, the refunds must be made from the next funds collected after the entry of the final order). Provides that, for the purposes of tax objections based on budget or appropriation ordinances, "municipality" means all municipal corporations in, and political subdivisions of, this State (now, excepts out from this definition a number of units of local government) and eliminates a basis on which a taxpayer may file an objection under these provisions. Makes other changes. Effective immediately.
Amends the Aircraft Use Tax Law. Makes a technical change in a Section concerning determining selling price.
Amends the Election Code. Provides that casting a provisional ballot in the incorrect precinct does not invalidate that ballot's votes. Requires the State Board of Elections to adopt rules for the counting of those votes. Provides that the provisional voter's affidavit serves as a change of address request for registration purposes if it bears an address different from the election authority's record. With respect to electronic voting systems, removes the requirement that a vendor's computer codes must be kept confidential. Makes those codes public records but permits a vendor to retain copyrights. With respect to reviewing the computer codes of electronic voting systems, requires that the State Board of Elections shall provide sufficiently qualified human and capital resources for conducting reviews and that the resources shall have no affiliation with voting systems vendors. With respect to audit trails of direct recording electronic voting systems, requires that all test results, documentation, and other records used to plan, execute, and review the results of testing and verification shall be public records. With respect to direct recording electronic voting systems, removes the option that the permanent paper record of a vote may be self-contained within the voting device and requires that the paper record be printed in a clear and readily readable format that can be easily reviewed by the voter.
Amends the Public Utilities Act. Adds a Section concerning aggregation of electrical load by municipalities and counties. Provides only a caption.
Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
Amends the Downstate Forest Preserve District Act. Re-enacts the provisions of Section 18.6d of that Act, relating to the taxation of a landfill or other pollution control facility located in a forest preserve district. This Section was affected by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution. Includes validation provisions. Effective immediately.
Amends the Use Tax Act. Makes a technical change in a Section concerning the sale of a leased or rented motor vehicle.
Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the sunset of exemptions, credits, and deductions.
