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STATEHOUSE INSIDER
Peter M. Murphy, IAPD General CounselISSUES INSIGHTS FROM THE LEGAL / LEGISLATIVE SCENE

Amusement Tax Is No Laughing Matter

Double taxation threatens local government

PETER M. MURPHY
IAPD General Counsel

The Cook County Board of Commissioners recently passed an amusement tax requiring all entities offering recreational activities for view or participation to collect a 3% amusement tax. The impact of this ordinance on Cook County park districts would not only be an administrative nightmare, but could very possibly have an impact on program participation.

As of this writing, efforts are under way to seek an exemption pursuant to the recommendation of Cook County board chairman Stroger that the ordinance not impact park districts. It is expected that this amendment will pass after being reviewed by the Cook County Budget and Finance Committee. The amendment is cosponsored by Cook County commissioner Silvestri, and its exact language has not yet been finalized.

Clearly, the imposition of an amusement tax on public uses of park and recreation facilities and programs is tantamount to double taxation and sets a dangerous trend for park districts throughout the state.

Cook County park districts should contact their county board members regarding the negative impact of this tax. All park districts should be watchful that this type of tax does not become instituted by their municipality or county.

The real loser when one government taxes another government is the local taxpayer!

NEW BILL INTRODUCTIONS
The 90th General Assembly is also well under way. The deadline for filing new bill introductions in the Senate was Friday, February 7. This year the Senate introduced 1,121 bills, which is slightly below the level of bill introductions at this time in the legislative biennium two years ago. More than 500 of these bills were introduced during the last day of the bill introduction period.

At IAPD each bill is reviewed for its direct or indirect impact on member park districts, forest preserves, or conservation districts. The same process takes place for House bills.

By the House bill deadline of Monday, March 10, more than 2,289 house bills had been introduced, a rate below the more than 2,500 introduced two years ago.

During every session many bills are introduced. However, each bill does not necessarily represent a new individual idea or separate approach to pending problems.

For example, consider election reform. This issue involves restricting legislators from spending their campaign funds on personal items, limiting the amount of contributions that can be given by a single entity, shortening the primary season, and requiring donors to list their employer.

Each idea is introduced as a separate bill usually in both the House and Senate.

Currently, many bills call for the equitable funding of Illinois school districts, yet none seem to control the legislative high ground and, thus, are no more likely of receiving approval than the others.

The Governor has proposed that the House and Senate legislative caucuses send representatives to meet on school funding, but it seems unlikely that the General Assembly has the legislative fortitude to pass an increase in the Illinois Income Tax.

"Without the infusion of new monies, the problem of education in Illinois will continue to smolder.

Of all the bill introductions made in the House and Senate, approximately 10 to 15% have a direct or indirect impact on the membership.

While this percentage is not high, it represents a large number of bills that are heard in a wide cross-section of House and Senate committees.

The bills affecting your agency are diverse and cover issues such as tort liability, employment, wage and hour provisions, truth in taxation reporting, freedom of information requests, bidding, interest in contracts, and election law reform.

Some of the more notable bill introductions are listed in the Bill Watch section that begins opposite.

12 / Illinois Parks and Recreation


ISSUES AND INSIGHTS FROM THE LEGAL/LEGISLATIVE SCENE

BILL WATCH

Bidding
SB 1004(HALVORSON) Creates the Second Lowest Bidders' Protection Act. Provides that the second lowest bidder on a public works project and any person that entered into a contract with the second lowest bidder who suffers damages as a result of the rejection of a bid For the public works project because the successful bidder violated the Prevailing Wage Act may bring an action for damages against the violator, subject to specified restrictions.
2-27-97 Assigned to Commerce and Industry Committee

Bond Ordinance
SB 180(PETERSON) Amends the Local Government Debt Reform Act. Provides that, except for an ordinance required to be published in connection with a backdoor referendum, any bond ordinance adopted by a governing body under applicable law shall, in all instances, become effective immediately without publication or posting or any further act or requirement. Deletes similar language that applied only to refunding bonds. Effective immediately.
2-27-97 House Calendar Order or 1st Reading

Chicago Park District Takeover
HB 973 (SANTIAGO, LOPEZ) Provides that all duties, obligations, property, assets, and powers of the Chicago Park District shall be transferred to the Department of Natural Resources before January 1, 1999. Provides that the Deportment shall take over the management and operation of the park district. Provides that the terms of the park district commissioners shall end on December 31, 1998, and all employees of the park district on December 31, 1998 shall become employees of the Department of Natural Resources, subject to layoff or reorganization by the Department.
2-27-97 Ordered 2nd Reading in the House

Child Labor Law
SB 476 (FAWELL, BUTLER) Amends the Child Labor Law. Provides 14-or 15- year-olds in a program organized and supervised by a park district with a population of less than 500,000 may work to 9 p.m. (now 7 p.m.) during the school year and to 10 p.m. (now 9 p.m.) during summer vacation. Adds permitting minors over 14 to work at premises where alcohol may be served if employed by park districts.
3-12-9 7 Passed Senate Commerce and Industry Committee on Republican Roll Call; Bill was opposed by the AFL-CIO.

Coach Safety & Training
SB 918 (O'MALLEY) Provides that the Governor's Physical Fitness and Sports Council shall establish minimum standards for the accreditation of Coaches' Safety Orientation and Training Skills Programs. Amends the Sports Volunteer Immunity Act. Provides that coaches, instructors, assistants, umpires, and referees who have completed the Coaches' Safety Orientation and Training Skills Program are immune from civil liability relating to their volunteer service for sports programs of a nonprofit association.
2-19-97 Assigned to Senate Local Government and Elections Committee

Community Service Liability
SB 865 (BUTLER, JACOBS) Amends the Public Community Service Programs Article of the Local Governmental and Governmental Employees Tort Immunity Act. Provides that neither a local public entity nor a public employee is liable for injury a person might receive while performing services as a volunteer for a local public entity. Effective immediately.
2-27-97 Assigned to Senate Judiciary Committee

Conservation District Board
SB 174(KLEMM) Amends the Conservation District Act to authorize a 5-member board of trustees to expand to 7 members upon the majority vote of the board. Provides for the reapportionment and appointment of the additional trustees upon expansion.
2-28-97 Passed in Senate on 3rd Reading

Debt Reform?
SB 185 (BURZYNSKI, SYVERSON, LAUZEN, RADOGNO, FITZGERALD) Amends the Local Government Debt Reform Act. Provides that alternate bonds may be payable from property taxes. Deletes provision stating that alternate bonds remain until paid or defeased the general obligation of the governmental unit, and shall be paid from the levy of taxes to pay for general obligations. In effect, this would kill park district and forest preserve ability to use alternate bonds. Watch for this bill to be tabled.
2-28-97 Assigned to Senate Revenue Committee

Forest Preserve Property Sale
SB 262(DILLARD) Amends the Downstate Forest Preserve District Act. Provides that during 1997 and 1998, the board of a Forest preserve district in a county with between 800,000 and 3,000,000 inhabitants may, by a two-thirds vote, sell property if it is 15 acres or less and includes a structure no longer suitable for the purpose it was purchased. Provides for a certified appraisal before the sale and for the sale proceeds to be used for the district's land acquisition or new construction. Effective immediately.
2-26-97 Assigned to Senate Local Government and Elections Committee

Forest Preserve Zoning
SB 263 (DILLARD) Provides that in a forest .preserve district with boundaries encompassing 2 or more municipalities, the forest preserve district board may elect to be governed by the zoning rules of the county in which the district is located. Amends the Counties Code. Provides that the county board or county commissioners may create zoning classifications For a forest preserve district located within the county if that district's board has elected to be governed by the county's zoning rules. IF the district board has made this election, exempts the district From the higher zoning standards enacted by municipalities. Effective immediately.
2-26-97 Assigned to Senate Local Government and Elections Committee

IMRF Military Credit
HB 716(DEERING, MURPHY, MAUTINO, NOVAK, BRADY, S. DAVIS.DURKIN.M. SMITH, S.GRANBERG, SCOTT, BRUNSVOLD. PHELPS) Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Pension Code. Allows members and retirees to receive up to 24 months of credit for military service not preceded by employment upon payment of the corresponding employee and employer contributions. Requires employer approval.
2-20-97 Assigned to House Personnel and Pensions Committee

SB 221 (MADIGAN. MAITLAND.WALSH. BURZYNSKI, MOLARO, VIVERITO, PETERSON) Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Pension Code. Allows members and retirees to receive up to 24 months of credit for military service not preceded by employment upon payment of the corresponding employee and employer contributions. Requires employer approval.
2-26-97 Assigned to insurance and Pension Committee

Intergovernmental Cooperation Act
HB 201 (A.MOORE) Amendment so entities may invest up to 50% of the aggregate book value of all of their investments as measured at the time the investments are made. Authorizes risk management entities to invest in any combination of common and preferred stocks, convertible debt securities, and investment grade corporate bonds

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STATEHOUSE INSIDER

authorized for investment of trust funds provided that the stock or convertible debt meet certain requirements.
2-22-97 2nd Reading House Calendar, Short Debate

Lake Michigan Protection
SB 169 (PARLEY) Creates the Lake Michigan Protection Authority to control the protection, development, and use of the water, shore, and bed of Lake Michigan; transfers to the Authority the powers and functions of the Illinois Department of Natural Resources that relate to Lake Michigan; authorizes the Authority to assume, by rule, any power or Function of a unit of local government that relates to Lake Michigan; authorizes the Authority to review and oversee the expenditures of public funds for the protection or development of the Lake, and the development of related policies and comprehensive plans. Preempts home rule powers. Effective immediately.
2-28-97 Assigned to Senate Executive Committee

Lake Michigan Shore
HB 360(FEIGENHOLTZ, ERWIN) Appropriates $25,000,000 to the Department of Natural Resources for a grant to the Chicago Park District for the purpose of repairing the Lake Michigan shoreline in Chicago. Effective immediately.
2-5-97 Assigned to Appropriations and General Services Committee

Lobbyist Disclosure Act
SB 130 (RAUSCHENBERGER) Creates the Local Government Contract Lobbyist Disclosure Act. Provides that units of local government, including home rule units, and school districts shall identify by line item in their annual budget each agreement with a contract lobbyist to provide lobbying services. Exempts from these provisions employees of the governmental units and entities paid association dues or subscriptions.
2-27-97 Placed on Senate Calendar Order of 2nd Reading

Local Spending Mandates Protection
SJR 3 (WATSON. KLEMM) Proposes to amend the Legislature Article of the Illinois Constitution concerning the passage of bills. Provides that after November 5, 1 998, no portion of a bill may require a unit of local government or school district to expend additional public revenue unless the State appropriates the required additional funds, the bill passes by at least a three- fifths vote. Effective upon approval by the electors.
2-6-97 Assigned to Senate Executive Committee

Meigs Field
HB 315(M.J. MADIGAN,DANIELS) Repeals the Meigs Field Airport Act, P.A. 89-683,and reverses the amendatory changes made by the Act to the State Mandates Act, the Illinois Highway Code, and the Code of Civil Procedure so that prior law is restored. Effective immediately.
2-26-97 Referred to Senate Rules Committee

SB 820 (JONES) Repeals the Meigs Field Airport P.A. 89-683, and reverses the amendatory changes made by that Act to the State Mandates Act, the Illinois Highway Code, and the Code of Civil Procedure so that prior law is restored. Effective immediately.
2-28-97 Assigned to Senate Executive Committee

Minimum Wage
SB 716(RADOGNO) Amends the Minimum Wage Law. Provides that, if specified conditions are met, an employee may choose to receive compensatory time off instead of overtime pay. Sets forth various limitations and requirements concerning applicability, compensatory time, and agreements regarding compensatory time.
3-12-97 Passed out or Senate Commerce & Industry Committee

Municipal Budget and Road Districts
HB 641 (SMITH, MICHAEL) Amends the Illinois Municipal Budget Law to provide that municipalities may expend funds during the first quarter of their fiscal year before the local government has passed the combined annual budget and appropriation ordinance and may pass a continuing budget ordinance.
2-19-97 Assigned to House Local Government

NIPC
HB 321 (A. MOORE, STROGER) Amends the Intergovernmental Cooperation Act. Provides that local governments located within territory served by the Northeastern Illinois Planning Commission may jointly plan for, protect, and manage the land, other natural resources, and facilities within their jurisdictions through the adoption of intergovernmental land use plans.
2-28-97 Assign to House Local Government Committee

Ownership Interests
SB 270(CRONIN) Amends the Public Officer Prohibited Activities Act and the Illinois Municipal Code. Provides that a member of a governing body may have a 1 % ownership interest in an entity providing materials or services to the governing body if the member publicly discloses the interest before or during deliberations of the contract and abstains from voting on the contract. Effective immediately.
2-26-97 Assigned to Senate Local Government and Elections Committee

Property Rights Preservation
SB 1111 (BURZYNSKI, SIEBEN) Creates the Property Rights Preservation Act. Effective January 1,1997.
2-19-97 Assigned to Stare Government HB 212(LAWFER, WIRSING) Creates the Property Rights Preservation Law and the Relief for Diminished Property Value Law. Requires the Attorney General to develop and provide to State agencies guidelines to assist in identifying and evaluating State and local government actions that may result in the taking of private property such that compensation to the property owner is required under the Illinois or United States constitution. Requires State and local agencies to assess whether a government action may result in such a taking of private property. Provides a cause of action for property owners and provides for enforcement by the Attorney General. Provides a cause of action for damages for a property owner whose property is diminished in value by 50% or more by application of a statute, ordinance, regulation, or policy or by denial of a permit or other governmental authorization. Provides For a civil action to invalidate a statute, ordinance, regulation, or policy or a provision of a permit or other governmental authorization that does not substantially advance its stated governmental purpose.
1-29-97 Assigned to House Judiciary/Civil Law Committee

Property lax Extension for SRA
HB 847(ROSKAM) Amends the Property Tax Extension Limitation Law in the Property Tax Code. Excludes from the definition of "aggregate extension", for taxing districts that were not subject to the Law before the 1995 levy year, extensions for joint recreational programs for the handicapped made by a taxing district that (i) has an equalized assessed valuation that is at least 90% mutually inclusive with the equalized assessed valuation of a municipality.
2-26-97 Assigned to House Revenue Committee

Public Funds Investments
SB 690 (WEAVER, S. PHILIP, JONES) Amends the Public Funds Investment Act to require that public funds must be invested in banks or savings associations whose main banking premises are located in Illinois.
2-19-97 Assigned to Financial Institutions Committee

Risk Management
SB 693 (BUTLER) Amends the Intergovernmental Cooperation Act and the Public Funds Investment Act. Provides that nothing in the Section concerning authorized investments for intergovernmental risk management entities and nothing in the Section concerning authorized investments for public agencies shall be construed to allow an intergovernmental risk management entity to accept the deposit of public funds except for risk management purposes. Effective immediately.
2-28-97 Assigned to State Government

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NEWS & INSIGHTS FROM THE LEGAL/LEGISLATIVE SCENE

SB 1043(GEO-KARIS) Amends the Intergovernmental Cooperation Act. Provides that risk management entities may invest up to 50% of the aggregate book value of all of their investments as measured at the time the investments are made.
2-28.97 Place on Senate Calendar Order or 2nd Reading

Short-term Obligations

SB 957(SHADID, DEMUZIO) Amends the Public Funds Investment Act. Eliminates short term obligations as an authorized investment.
2-28-97 Assigned to Senate Executive Committee

State Mandates

SB 692 (BUTLER) Amends the Stale Mandates Act. Provides that before action in either chamber on legislation that could constitute final action on that legislation, a committee hearing considering a mandate exemption or exclusion shall be held on each bill that, as introduced, contains an exemption or exclusion. Requires that notice of the hearing be posted publicly and that the text of the legislation be made available to the public at least 6 days before the hearing. Requires that a fiscal note shall be filed at least 2 days before the hearing identifying the additional costs will be funded by a new revenue source and, if not, then what existing funds now used for other purposes will need to be used to fund the mandate.
2-2 8-97 Assigned to Senate Executive Committee

Tort Immunity

SB 546 (DILLARD) Amends the Local Governmental and Governmental Employees Tort Immunity Act. Makes numerous changes regarding the scope and nature of immunities and inability under the Act. Also makes changes in language authorizing Local public entities to obtain insurance or self insurance and authorizing a lax levy to pay For insurance and other expenses. Effective immediately.
Assigned to Senate Judiciary Committee

Tort Immunity

HB 810 (M. WEAVER) Amends the Local Governmental and Governmental Employees Tort Immunity Act. Provides that a local public entity that designates public property to be used for purposes of swimming and posts a notice of the hours For that use is liable only for an injury caused by its failure to provide adequate supervision during those hours. Presently the entity is liable if it Fails to provide supervision during those posted hours. Establishes a presumption that adequate supervision was provided unless the act or omission constitutes willful and wanton conduct. Effective immediately.
2-26-97 Assigned to House Judiciary/Civil law Committee

Tort Immunity

SB 843 (CULLERTON) Amends the Local Governmental and Governmental Employees Tort Immunity Act. Amends language providing that neither a local public entity nor a public employee is liable For an injury caused by a Failure to supervise an activity on or the use of any public property. Creates an exception in the case of willful and wanton conduct of a local public entity or public employee that proximately causes the injury. Effective immediately.
2-27-97 Assigned to Senate Judiciary Committee

Tort Liability

SB 707(CRONIN) Creates the Equitable Construction Act. Requires certain

January/February 1997 / 15


STATEHOUSE INSIDER

provisions concerning notification of suspect physical conditions of the surface or subsurface at the improvement site, investigation of the improvement site, written modification of time and cost provisions, suspension of work, or termination of work to be included in any contract between a contractor and governmental entity For an improvement that exceeds $75,000. Provides for modification of the contract in certain instances. Allows the contractor, in certain instances, to complete performance of a contract and later maintain a cause of action against the governmental entity to recover costs. Provides that this Act shall be enforced, to the extent possible, consistently with other laws, but in the case of a conflict, this Act shall prevail. Limits the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
2-27-97 Assigned to Commerce, Industry and Labor Committee

Tort Liability - Injunctions

HB 863 (WINTERS) Amends the School Code and the Local Governmental and Governmental Employees Tort Immunity Act. Provides that the Local Governmental and Governmental Employees Tort Immunity Act does not authorize the issuance of bonds or the levying of taxes by a local public entity to fund the costs of complying with equitable remedies or relief or with an injunction agreed to by the local public entity or ordered by any court. Defines the terms "damages" and "liability" to exclude from the meaning of those terms the cost or obligation of complying with equitable remedies or relief or with an injunction.
2-26-97 Assigned to House Judiciary/Civil Law Committee

Truth in Budgeting Note Act

HB 93 (DART, LANG, SILVA, MCKEON, LOPEZ) Creates the Truth in Budgeting Note Act which requires fiscal notes be prepared for every bill (with specified exceptions) that could reasonably be expected to increase or decrease revenues or expenditures of the State, a unit of local government, a school district, or a community college district.
1-22-97 Referred to House Appropriations and Genera) Services Committee

Truth in taxation

SB 846 (PARLEY, O'MALLEY, SEVERNS) Amends the Property Tax Code, the Counties Code, the Conservation Districts Act, the Downstate Forest Preserve District Act, the Cook County Forest Preserve District Act, the Museum District Act, the Chicago Park District Act, the River Conservancy District Act. Revises the purposes Section of the Truth in Taxation Law in the Property Tax Code to require taxing districts to hold public hearings on their intention to adopt an aggregate levy and to publish their intentions to adopt an aggregate levy in amounts more than 5% or the percentage increase in the Consumer Price Index, whichever is less, over the amount of property taxes extended or estimated to be extended, including any amount abated by the taxing district prior to such extension, upon the final aggregate levy of the preceding year. Sets a uniform date for Filing appropriation ordinances. Amends the Slate Mandates Act to require implementation without reimbursement. Effective January 1,1998.
2-28-97 Assigned to Senate Revenue Committee

HB 166 (DART, LANG) Amends the Property Tax Code. Requires taxing districts with a majority of their equalized assessed value within Cook County to disclose by publication and hold a public hearing on adopting an aggregate levy in amount (i) more than 105% of the amount of property taxes extended upon the final aggregate levy of the preceding year or (ii) more than the amount of property taxes extended upon the final aggregate levy of the preceding year increased by the percentage increase in the C.P.I, during the calendar year preceding the levy year, whichever is less. Provides hearing schedules for taxing districts. Effective immediately.
1-22-97 Assigned to House Revenue Committee

Workplace Safety

SB 1025 (PARLEY) Creates the Workplace Safety Committee Act. Provides that each public and private employer of at least 50 employees shall establish a safety committee at each of the employer's primary places of employment. Provides for: composition, meetings, records, and training of committees; and duties of committees relating to hazard assessment and control, safety and health planning, developing procedures for accident investigations, and other specified matters.
2-27-97 Assigned to Commerce, Industry and Labor Committees

Youth Training Wage

HB 633 (CROSS, ERWIN, FEIGENHOLTZ) Amends the Minimum Wage Law. In provisions setting forth the minimum wage, creates an exception "for a new employee under the age of 20 years for the first 90 calendar days of employment at a rate of $4.25 per hour as a youth training wage".
2-19-97 Assigned to House Labor Commerce 

16 / Illinois Parks and Recreation


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