(35 ILCS 115/9) (from Ch. 120, par. 439.109)

(Text of Section from P.A. 103-9)

Sec. 9.

Each serviceman required or authorized to collect the tax
herein imposed shall pay to the Department the amount of such tax at the
time when he is required to file his return for the period during which
such tax was collectible, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or
$5 per calendar year, whichever is greater, which is allowed to reimburse
the serviceman for expenses incurred in collecting the tax, keeping
records, preparing and filing returns, remitting the tax and supplying data
to the Department on request. When determining the discount allowed under this Section, servicemen shall include the amount of tax that would have been due at the 1% rate but for the 0% rate imposed under this amendatory Act of the 102nd General Assembly. The discount under this Section is not allowed for the 1.25% portion of taxes paid on aviation fuel that is subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed under this Section is allowed only for returns that are filed in the manner required by this Act. The Department may disallow the discount for servicemen whose certificate of registration is revoked at the time the return is filed, but only if the Department's decision to revoke the certificate of registration has become final.

Where such tangible personal property is sold under a conditional
sales contract, or under any other form of sale wherein the payment of
the principal sum, or a part thereof, is extended beyond the close of
the period for which the return is filed, the serviceman, in collecting
the tax may collect, for each tax return period, only the tax applicable
to the part of the selling price actually received during such tax return
period.

Except as provided hereinafter in this Section, on or before the twentieth
day of each calendar month, such serviceman shall file a
return for the preceding calendar month in accordance with reasonable
rules and regulations to be promulgated by the Department of Revenue.
Such return shall be filed on a form prescribed by the Department and
shall contain such information as the Department may reasonably require.  The return shall include the gross receipts which were received during the preceding calendar month or quarter on the following items upon which tax would have been due but for the 0% rate imposed under this amendatory Act of the 102nd General Assembly: (i) food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, and food that has been prepared for immediate consumption); and (ii) food prepared for immediate consumption and transferred incident to a sale of service subject to this Act or the Service Use Tax Act by an entity licensed under the Hospital Licensing Act, the Nursing Home Care Act, the Assisted Living and Shared Housing Act, the ID/DD Community Care Act, the MC/DD Act, the Specialized Mental Health Rehabilitation Act of 2013, or the Child Care Act of 1969, or an entity that holds a permit issued pursuant to the Life Care Facilities Act.  The return shall also include the amount of tax that would have been due on the items listed in the previous sentence but for the 0% rate imposed under this amendatory Act of the 102nd General Assembly.

On and after January 1, 2018, with respect to servicemen whose annual gross receipts average $20,000 or more, all returns required to be filed pursuant to this Act shall be filed electronically.  Servicemen who demonstrate that they do not have access to the Internet or demonstrate hardship in filing electronically may petition the Department to waive the electronic filing requirement.

The Department may require returns to be filed on a quarterly basis.
If so required, a return for each calendar quarter shall be filed on or
before the twentieth day of the calendar month following the end of such
calendar quarter.  The taxpayer shall also file a return with the
Department for each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month, stating:

1. The name of the seller;
2. The address of the principal place of business from which he engages in business as a

serviceman in this State;

3. The total amount of taxable receipts received by him during the preceding calendar

month, including receipts from charge and time sales, but less all deductions allowed by law;

        4. The amount of credit provided in Section 2d of this Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and

6. Such other reasonable information as the Department may
require.

Each serviceman required or authorized to collect the tax herein imposed on aviation fuel acquired as an incident to the purchase of a service in this State during the preceding calendar month shall, instead of reporting and paying tax as otherwise required by this Section, report and pay such tax on a separate aviation fuel tax return.  The requirements related to the return shall be as otherwise provided in this Section.  Notwithstanding any other provisions of this Act to the contrary, servicemen transferring aviation fuel incident to sales of service shall file all aviation fuel tax returns and shall make all aviation fuel tax payments by electronic means in the manner and form required by the Department.  For purposes of this Section, "aviation fuel" means jet fuel and aviation gasoline.

If a taxpayer fails to sign a return within 30 days after the proper notice
and demand for signature by the Department, the return shall be considered
valid and any amount shown to be due on the return shall be deemed assessed.

Notwithstanding any other provision of this Act to the contrary, servicemen subject to tax on cannabis shall file all cannabis tax returns and shall make all cannabis tax payments by electronic means in the manner and form required by the Department.

Prior to October 1, 2003, and on and after September 1, 2004 a serviceman may accept a Manufacturer's
Purchase Credit certification
from a purchaser in satisfaction
of Service Use Tax as provided in Section 3-70 of the
Service Use Tax Act if the purchaser provides
the
appropriate
documentation as required by Section 3-70 of the Service Use Tax Act.
A  Manufacturer's Purchase Credit certification, accepted prior to October 1,
2003 or on or after September 1, 2004 by a serviceman as
provided in Section 3-70 of the Service Use Tax Act, may be used by that
serviceman to satisfy Service Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject to tax from a
qualifying purchase.  A Manufacturer's Purchase Credit reported on any
original or amended return
filed under
this Act after October 20, 2003 for reporting periods prior to September 1, 2004 shall be disallowed.  Manufacturer's Purchase Credit reported on annual returns due on or after January 1, 2005 will be disallowed for periods prior to September 1, 2004.
No Manufacturer's
Purchase Credit may be used after September 30, 2003 through August 31, 2004 to
satisfy any
tax liability imposed under this Act, including any audit liability.

Beginning on July 1, 2023 and through December 31, 2032, a serviceman may accept a Sustainable Aviation Fuel Purchase Credit certification from an air common carrier-purchaser in satisfaction of Service Use Tax as provided in Section 3-72 of the Service Use Tax Act if the purchaser provides the appropriate documentation as required by Section 3-72 of the Service Use Tax Act. A Sustainable Aviation Fuel Purchase Credit certification accepted by a serviceman in accordance with this paragraph may be used by that serviceman to satisfy service occupation tax liability (but not in satisfaction of penalty or interest) in the amount claimed in the certification, not to exceed 6.25% of the receipts subject to tax from a sale of aviation fuel. In addition, for a sale of aviation fuel to qualify to earn the Sustainable Aviation Fuel Purchase Credit, servicemen must retain in their books and records a certification from the producer of the aviation fuel that the aviation fuel sold by the serviceman and for which a sustainable aviation fuel purchase credit was earned meets the definition of sustainable aviation fuel under Section 3-72 of the Service Use Tax Act. The documentation must include detail sufficient for the Department to determine the number of gallons of sustainable aviation fuel sold.

If the serviceman's average monthly tax liability to
the Department does not exceed $200, the Department may authorize his
returns to be filed on a quarter annual basis, with the return for
January, February and March of a given year being due by April 20 of
such year; with the return for April, May and June of a given year being
due by July 20 of such year; with the return for July, August and
September of a given year being due by October 20 of such year, and with
the return for October, November and December of a given year being due
by January 20 of the following year.

If the serviceman's average monthly tax liability to
the Department does not exceed $50, the Department may authorize his
returns to be filed on an annual basis, with the return for a given year
being due by January 20 of the following year.

Such quarter annual and annual returns, as to form and substance,
shall be subject to the same requirements as monthly returns.

Notwithstanding any other provision in this Act concerning the time within
which a serviceman may file his return, in the case of any serviceman who
ceases to engage in a kind of business which makes him responsible for filing
returns under this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after discontinuing such
business.

Beginning October 1, 1993, a taxpayer who has an average monthly tax
liability of $150,000 or more shall make all payments required by rules of the
Department by electronic funds transfer.  Beginning October 1, 1994, a taxpayer
who has an average monthly tax liability of $100,000 or more shall make all
payments required by rules of the Department by electronic funds transfer.
Beginning October 1, 1995, a taxpayer who has an average monthly tax liability
of $50,000 or more shall make all payments required by rules of the Department
by electronic funds transfer.  Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all payments required by
rules of the Department by electronic funds transfer.  The term "annual tax
liability" shall be the sum of the taxpayer's liabilities under this Act, and
under all other State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year. The term "average
monthly tax liability" means
the sum of the taxpayer's liabilities under this Act, and under all other State
and local occupation and use tax laws administered by the Department, for the
immediately preceding calendar year divided by 12.
Beginning on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the Department of
Revenue Law shall make all payments required by rules of the Department by
electronic funds transfer.

Before August 1 of each year beginning in 1993, the Department shall
notify all taxpayers required to make payments by electronic funds transfer.
All taxpayers required to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October 1.

Any taxpayer not required to make payments by electronic funds transfer may
make payments by electronic funds transfer with the
permission of the Department.

All taxpayers required to make payment by electronic funds transfer and
any taxpayers authorized to voluntarily make payments by electronic funds
transfer shall make those payments in the manner authorized by the Department.

The Department shall adopt such rules as are necessary to effectuate a
program of electronic funds transfer and the requirements of this Section.

Where a serviceman collects the tax with respect to the selling price of
tangible personal property which he sells and the purchaser thereafter returns
such tangible personal property and the serviceman refunds the
selling price thereof to the purchaser, such serviceman shall also refund,
to the purchaser, the tax so collected from the purchaser.  When
filing his return for the period in which he refunds such tax to the
purchaser, the serviceman may deduct the amount of the tax so refunded by
him to the purchaser from any other Service Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or Use Tax which such serviceman may be
required to pay or remit to the Department, as shown by such return,
provided that the amount of the tax to be deducted shall previously have
been remitted to the Department by such serviceman.  If the serviceman shall
not previously have remitted the amount of such tax to the Department,
he shall be entitled to no deduction hereunder upon refunding such tax
to the purchaser.

If experience indicates such action to be practicable, the Department
may prescribe and furnish a combination or joint return which will
enable servicemen, who are required to file returns
hereunder and also under the Retailers' Occupation Tax Act, the Use
Tax Act or the Service Use Tax Act, to furnish all the return
information required by all said Acts on the one form.

Where the serviceman has more than one business
registered with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each
registered business.

Beginning January 1, 1990, each month the Department shall pay into
the Local Government Tax Fund the revenue realized for the
preceding month from the 1% tax imposed under this Act.

Beginning January 1, 1990, each month the Department shall pay into
the County and Mass Transit District Fund 4% of the revenue realized
for the preceding month from the 6.25% general rate on sales of tangible personal property other than aviation fuel sold on or after December 1, 2019.  This exception for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

Beginning August 1, 2000, each
month the Department shall pay into the
County and Mass Transit District Fund 20% of the net revenue realized for the
preceding month from the 1.25% rate on the selling price of motor fuel and
gasohol.

Beginning January 1, 1990, each month the Department shall pay into
the Local Government Tax Fund 16% of the revenue realized for the
preceding month from the 6.25% general rate on transfers of
tangible personal property other than aviation fuel sold on or after December 1, 2019.  This exception for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

For aviation fuel sold on or after December 1, 2019, each month the Department shall pay into the State Aviation Program Fund 20% of the net revenue realized for the preceding month from the 6.25% general rate on the selling price of aviation fuel, less an amount estimated by the Department to be required for refunds of the 20% portion of the tax on aviation fuel under this Act, which amount shall be deposited into the Aviation Fuel Sales Tax Refund Fund.  The Department shall only pay moneys into the State Aviation Program Fund and the Aviation Fuel Sales Tax Refund Fund under this Act for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

Beginning August 1, 2000, each
month the Department shall pay into the
Local Government Tax Fund 80% of the net revenue realized for the preceding
month from the 1.25% rate on the selling price of motor fuel and gasohol.

Beginning October 1, 2009, each month the Department shall pay into the Capital Projects Fund an amount that is equal to an amount estimated by the Department to represent 80% of the net revenue realized for the preceding month from the sale of candy, grooming and hygiene products, and soft drinks that had been taxed at a rate of 1% prior to September 1, 2009 but that are now taxed at 6.25%.

Beginning July 1, 2013, each month the Department shall pay into the Underground Storage Tank Fund from the proceeds collected under this Act, the Use Tax Act, the Service Use Tax Act, and the Retailers' Occupation Tax Act an amount equal to the average monthly deficit in the Underground Storage Tank Fund during the prior year, as certified annually by the Illinois Environmental Protection Agency, but the total payment into the Underground Storage Tank Fund under this Act, the Use Tax Act, the Service Use Tax Act, and the Retailers' Occupation Tax Act shall not exceed $18,000,000 in any State fiscal year. As used in this paragraph, the "average monthly deficit" shall be equal to the difference between the average monthly claims for payment by the fund and the average monthly revenues deposited into the fund, excluding payments made pursuant to this paragraph.

Beginning July 1, 2015, of the remainder of the moneys received by the Department under  the Use Tax Act, the Service Use Tax Act, this Act, and the Retailers' Occupation Tax Act, each month the Department shall deposit $500,000 into the State Crime Laboratory Fund.

Of the remainder of the moneys received by the Department pursuant to
this Act, (a) 1.75% thereof shall be paid into the Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on and after July 1, 1989, 3.8% thereof
shall be paid into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required to be paid
into the Build Illinois Fund pursuant to Section 3 of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall be less than the Annual
Specified Amount (as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately paid into the
Build Illinois Fund from other moneys received by the Department pursuant
to the Tax Acts; and further provided, that if on the last business day of
any month the sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Account in the Build Illinois Fund during such month and
(2) the amount transferred during such month to the Build Illinois Fund
from the State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from other moneys
received by the Department pursuant to the Tax Acts; and, further provided,
that in no event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund pursuant to this
clause (b) for any fiscal year in excess of the greater of (i) the Tax Act
Amount or (ii) the Annual Specified Amount for such fiscal year; and,
further provided, that the amounts payable into the Build Illinois Fund
under this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing Bonds
issued and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income, to fully
provide, in accordance with such indenture, for the defeasance of or the
payment of the principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be issued thereafter
and all fees and costs payable with respect thereto, all as certified by
the Director of the
Bureau of the Budget (now Governor's Office of Management and Budget).  If
on the last business day of
any month in which Bonds are outstanding pursuant to the Build Illinois
Bond Act, the aggregate of the moneys deposited
in the Build Illinois Bond Account in the Build Illinois Fund in such month
shall be less than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond Retirement and
Interest Fund pursuant to Section 13 of the Build Illinois Bond Act, an
amount equal to such deficiency shall be immediately paid
from other moneys received by the Department pursuant to the Tax Acts
to the Build Illinois Fund; provided, however, that any amounts paid to the
Build Illinois Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the preceding
sentence and shall reduce the amount otherwise payable for such fiscal year
pursuant to clause (b) of the preceding sentence.  The moneys received by
the Department pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge set forth
in Section 12 of the Build Illinois Bond Act.

Subject to payment of amounts into the Build Illinois Fund as provided in
the preceding paragraph or in any amendment thereto hereafter enacted, the
following specified monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and Exposition
Authority provided under Section 8.25f of the State Finance Act, but not in
excess of the sums designated as "Total Deposit", shall be deposited in the
aggregate from collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.

`Fiscal Year`		`Total Deposit`
`1993`		`$0`
`1994`		`53,000,000`
`1995`		`58,000,000`
`1996`		`61,000,000`
`1997`		`64,000,000`
`1998`		`68,000,000`
`1999`		`71,000,000`
`2000`		`75,000,000`
`2001`		`80,000,000`
`2002`		`93,000,000`
`2003`		`99,000,000`
`2004`		`103,000,000`
`2005`		`108,000,000`
`2006`		`113,000,000`
`2007`		`119,000,000`
`2008`		`126,000,000`
`2009`		`132,000,000`
`2010`		`139,000,000`
`2011`		`146,000,000`
`2012`		`153,000,000`
`2013`		`161,000,000`
`2014`		`170,000,000`
`2015`		`179,000,000`
`2016`		`189,000,000`
`2017`		`199,000,000`
`2018`		`210,000,000`
`2019`		`221,000,000`
`2020`		`233,000,000`
`2021`		`300,000,000`
`2022`		`300,000,000`
`2023`		`300,000,000`
`2024`		`300,000,000`
`2025`		`300,000,000`
`2026`		`300,000,000`
`2027`		`375,000,000`
`2028`		`375,000,000`
`2029`		`375,000,000`
`2030`		`375,000,000`
`2031`		`375,000,000`
`2032`		`375,000,000`
`2033`		`375,000,000`
`2034`		`375,000,000`
`2035`		`375,000,000`
`2036`		`450,000,000`
`and`
`each fiscal year`
`thereafter that bonds`
`are outstanding under`
`Section 13.2 of the`
`Metropolitan Pier and`
`Exposition Authority Act,`
`but not after fiscal year 2060.`

Beginning July 20, 1993 and in each month of each fiscal year thereafter,
one-eighth of the amount requested in the certificate of the Chairman of
the Metropolitan Pier and Exposition Authority for that fiscal year, less
the amount deposited into the McCormick Place Expansion Project Fund by the
State Treasurer in the respective month under subsection (g) of Section 13
of the Metropolitan Pier and Exposition Authority Act, plus cumulative
deficiencies in the deposits required under this Section for previous
months and years, shall be deposited into the McCormick Place Expansion
Project Fund, until the full amount requested for the fiscal year, but not
in excess of the amount specified above as "Total Deposit", has been deposited.

Subject to payment of amounts into the Capital Projects Fund, the Build Illinois Fund, and the McCormick Place Expansion Project Fund pursuant to the preceding paragraphs or in any amendments thereto hereafter enacted, for aviation fuel sold on or after December 1, 2019, the Department shall each month deposit into the Aviation Fuel Sales Tax Refund Fund an amount estimated by the Department to be required for refunds of the 80% portion of the tax on aviation fuel under this Act. The Department shall only deposit moneys into the Aviation Fuel Sales Tax Refund Fund under this paragraph for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

Subject to payment of amounts into the Build Illinois Fund and the
McCormick
Place Expansion Project Fund
pursuant to the preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30, 2013, the Department shall each month pay into the
Illinois Tax Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling price of tangible
personal property.

Subject to payment of amounts into the Build Illinois Fund and the
McCormick Place Expansion Project Fund pursuant to the preceding paragraphs or in any
amendments thereto hereafter enacted, beginning with the receipt of the first
report of taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy Infrastructure
Fund 80% of the net revenue realized from the 6.25% general rate on the
selling price of Illinois-mined coal that was sold to an eligible business.
For purposes of this paragraph, the term "eligible business" means a new
electric generating facility certified pursuant to Section 605-332 of the
Department of Commerce and
Economic Opportunity Law of the Civil Administrative
Code of Illinois.

Subject to payment of amounts into the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, and the Energy Infrastructure Fund pursuant to the preceding paragraphs or in any amendments to this Section hereafter enacted, beginning on the first day of the first calendar month to occur on or after August 26, 2014 (the effective date of Public Act 98-1098), each month, from the collections made under Section 9 of the Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of the Service Occupation Tax Act, and Section 3 of the Retailers' Occupation Tax Act, the Department shall pay into the Tax Compliance and Administration Fund, to be used, subject to appropriation, to fund additional auditors and compliance personnel at the Department of Revenue, an amount equal to 1/12 of 5% of 80% of the cash receipts collected during the preceding fiscal year by the Audit Bureau of the Department under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and associated local occupation and use taxes administered by the Department.

Subject to payments of amounts into the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax Compliance and Administration Fund as provided in this Section, beginning on July 1, 2018 the Department shall pay each month into the Downstate Public Transportation Fund the moneys required to be so paid under Section 2-3 of the Downstate Public Transportation Act.

Subject to successful execution and delivery of a public-private agreement between the public agency and private entity and completion of the civic build, beginning on July 1, 2023, of the remainder of the moneys received by the Department under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and this Act, the Department shall deposit the following specified deposits in the aggregate from collections under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act, as required under Section 8.25g of the State Finance Act for distribution consistent with the Public-Private Partnership for Civic and Transit Infrastructure Project Act.  The moneys received by the Department pursuant to this Act and required to be deposited into the Civic and Transit Infrastructure Fund are subject to the pledge, claim and charge set forth in Section 25-55 of the Public-Private Partnership for Civic and Transit Infrastructure Project Act. As used in this paragraph, "civic build", "private entity", "public-private agreement", and "public agency" have the meanings provided in Section 25-10 of the Public-Private Partnership for Civic and Transit Infrastructure Project Act.

        Fiscal Year................................................................................................Total Deposit
        2024............................................................................................................$200,000,000
        2025............................................................................................................$206,000,000
        2026............................................................................................................$212,200,000
        2027............................................................................................................$218,500,000
        2028............................................................................................................$225,100,000
        2029............................................................................................................$288,700,000
        2030............................................................................................................$298,900,000
        2031............................................................................................................$309,300,000
        2032............................................................................................................$320,100,000
        2033............................................................................................................$331,200,000
        2034............................................................................................................$341,200,000
        2035............................................................................................................$351,400,000
        2036............................................................................................................$361,900,000
        2037............................................................................................................$372,800,000
        2038............................................................................................................$384,000,000
        2039............................................................................................................$395,500,000
        2040............................................................................................................$407,400,000
        2041............................................................................................................$419,600,000
        2042............................................................................................................$432,200,000
        2043............................................................................................................$445,100,000

Beginning July 1, 2021 and until July 1, 2022, subject to the payment of amounts into the County and Mass Transit District Fund, the Local Government Tax Fund, the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax Compliance and Administration Fund as provided in this Section, the Department shall pay each month into the Road Fund the amount estimated to represent 16% of the net revenue realized  from the taxes imposed on motor fuel and gasohol. Beginning July 1, 2022 and until July 1, 2023, subject to the payment of amounts into the County and Mass Transit District Fund, the Local Government Tax Fund, the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax Compliance and Administration Fund as provided in this Section, the Department shall pay each month into the Road Fund the amount estimated to represent 32% of the net revenue realized from the taxes imposed on motor fuel and gasohol. Beginning July 1, 2023 and until July 1, 2024, subject to the payment of amounts into the County and Mass Transit District Fund, the Local Government Tax Fund, the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax Compliance and Administration Fund as provided in this Section, the Department shall pay each month into the Road Fund the amount estimated to represent 48% of the net revenue realized from the taxes imposed on motor fuel and gasohol. Beginning July 1, 2024 and until July 1, 2025, subject to the payment of amounts into the County and Mass Transit District Fund, the Local Government Tax Fund, the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax Compliance and Administration Fund as provided in this Section, the Department shall pay each month into the Road Fund the amount estimated to represent 64% of the net revenue realized from the taxes imposed on motor fuel and gasohol. Beginning on July 1, 2025, subject to the payment of amounts into the County and Mass Transit District Fund, the Local Government Tax Fund, the Build Illinois Fund, the McCormick Place Expansion Project Fund, the Illinois Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax Compliance and Administration Fund as provided in this Section, the Department shall pay each month into the Road Fund the amount estimated to represent 80% of the net revenue realized from the taxes imposed on motor fuel and gasohol.  As used in this paragraph "motor fuel" has the meaning given to that term in Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the meaning given to that term in Section 3-40 of the Use Tax Act.

Of the remainder of the moneys received by the Department pursuant to this
Act, 75% shall be paid into the General Revenue Fund of the State Treasury and 25% shall be reserved in a special account and used only for the transfer to the Common School Fund as part of the monthly transfer from the General Revenue Fund in accordance with Section 8a of the State Finance Act.

The Department may, upon separate written notice to a taxpayer,
require the taxpayer to prepare and file with the Department on a form
prescribed by the Department within not less than 60 days after receipt
of the notice an annual information return for the tax year specified in
the notice.  Such annual return to the Department shall include a
statement of gross receipts as shown by the taxpayer's last Federal income
tax return.  If the total receipts of the business as reported in the
Federal income tax return do not agree with the gross receipts reported to
the Department of Revenue for the same period, the taxpayer shall attach
to his annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference.  The taxpayer's annual
return to the Department shall also disclose the cost of goods sold by
the taxpayer during the year covered by such return, opening and closing
inventories of such goods for such year, cost of goods used from stock
or taken from stock and given away by the taxpayer during such year, pay
roll information of the taxpayer's business during such year and any
additional reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly or annual
returns filed by such taxpayer as hereinbefore provided for in this
Section.

If the annual information return required by this Section is not
filed when and as required, the taxpayer shall be liable as follows:

(i) Until January 1, 1994, the taxpayer shall be liable for a penalty equal to 1/6 of 1%

of the tax due from such taxpayer under this Act during the period to be covered by the annual return for each month or fraction of a month until such return is filed as required, the penalty to be assessed and collected in the same manner as any other penalty provided for in this Act.

(ii) On and after January 1, 1994, the taxpayer shall be liable for a penalty as

described in Section 3-4 of the Uniform Penalty and Interest Act.

The chief executive officer, proprietor, owner or highest ranking
manager shall sign the annual return to certify the accuracy of the
information contained therein.  Any person who willfully signs the
annual return containing false or inaccurate information shall be guilty
of perjury and punished accordingly.  The annual return form prescribed
by the Department shall include a warning that the person signing the
return may be liable for perjury.

The foregoing portion of this Section concerning the filing of an
annual information return shall not apply to a serviceman who is not
required to file an income tax return with the United States Government.

As soon as possible after the first day of each month, upon certification
of the Department of Revenue, the Comptroller shall order transferred and
the Treasurer shall transfer from the General Revenue Fund to the Motor
Fuel Tax Fund an amount equal to 1.7% of 80% of the net revenue realized
under this Act for the second preceding month.
Beginning April 1, 2000, this transfer is no longer required
and shall not be made.

Net revenue realized for a month shall be the revenue collected by the State
pursuant to this Act, less the amount paid out during that month as
refunds to taxpayers for overpayment of liability.

For greater simplicity of administration, it shall be permissible for
manufacturers, importers and wholesalers whose products are sold by numerous
servicemen in Illinois, and who wish to do so, to
assume the responsibility for accounting and paying to the Department
all tax accruing under this Act with respect to such sales, if the
servicemen who are affected do not make written objection to the
Department to this arrangement.

(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23.)

(Text of Section from P.A. 103-363)