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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Gas Use Tax Law is amended by changing | ||||||||||||||||||||||||||||||||||
5 | Sections 5-25 and 5-35 as follows:
| ||||||||||||||||||||||||||||||||||
6 | (35 ILCS 173/5-25)
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7 | Sec. 5-25. Self-assessing purchaser; direct return and | ||||||||||||||||||||||||||||||||||
8 | payment of tax. Except for
purchasers who
have chosen the | ||||||||||||||||||||||||||||||||||
9 | alternate tax rate to be paid to a delivering supplier
| ||||||||||||||||||||||||||||||||||
10 | maintaining a place
of business in this State,
the tax imposed | ||||||||||||||||||||||||||||||||||
11 | in Section 5-10 of
this
Law shall be
paid to the
Department | ||||||||||||||||||||||||||||||||||
12 | directly by each self-assessing purchaser who is subject to the | ||||||||||||||||||||||||||||||||||
13 | tax
imposed by
this
Law. Each self-assessing purchaser shall, | ||||||||||||||||||||||||||||||||||
14 | on or before the 15th day of each
month, make a
return to the
| ||||||||||||||||||||||||||||||||||
15 | Department for the preceding calendar month, stating the | ||||||||||||||||||||||||||||||||||
16 | following:
| ||||||||||||||||||||||||||||||||||
17 | (1) His or her name and principal address.
| ||||||||||||||||||||||||||||||||||
18 | (2) The total number of therms used by him or her | ||||||||||||||||||||||||||||||||||
19 | during the preceding
calendar month and upon the basis of | ||||||||||||||||||||||||||||||||||
20 | which the tax is imposed.
| ||||||||||||||||||||||||||||||||||
21 | (3) The purchase price of gas used by him or her during | ||||||||||||||||||||||||||||||||||
22 | the preceding
calendar month and upon the basis of which | ||||||||||||||||||||||||||||||||||
23 | the tax is imposed.
| ||||||||||||||||||||||||||||||||||
24 | (4) Amount of tax (computed upon items 2 and 3).
| ||||||||||||||||||||||||||||||||||
25 | (5) Such other reasonable information as the | ||||||||||||||||||||||||||||||||||
26 | Department may require.
| ||||||||||||||||||||||||||||||||||
27 | In making such return, the self-assessing purchaser may use | ||||||||||||||||||||||||||||||||||
28 | any reasonable
method to
derive
reportable "therms" and | ||||||||||||||||||||||||||||||||||
29 | "purchase price" from his or her billing and payment
records.
| ||||||||||||||||||||||||||||||||||
30 | Prior July 1, 2004, if
If the average monthly liability of | ||||||||||||||||||||||||||||||||||
31 | the self-assessing purchaser to the
Department does
not
exceed | ||||||||||||||||||||||||||||||||||
32 | $100, the Department may authorize his or her returns to be |
| |||||||
| |||||||
1 | filed on a
quarter-annual basis, with the return for January, | ||||||
2 | February, and March of a
given year
being due
by April 30 of | ||||||
3 | such year; with the return for April, May, and June of a given
| ||||||
4 | year being
due by July 31 of such year; with the return for | ||||||
5 | July, August, and September of
a given
year being due by | ||||||
6 | October 31 of such year; and with the return for October,
| ||||||
7 | November,
and December of a given year being due by January 31 | ||||||
8 | of the following year. Beginning on July 1, 2004, if the | ||||||
9 | average monthly liability of the self-assessing purchaser to | ||||||
10 | the Department does not exceed $200, then the Department may | ||||||
11 | authorize his or her returns to be filed on a quarter-annual | ||||||
12 | basis, with the return for January, February, and March of a | ||||||
13 | given year being due by April 30 of that year; with the return | ||||||
14 | for April, May, and June of a given year being due by July 31 of | ||||||
15 | that year; with the return for July, August, and September of a | ||||||
16 | given year being due by October 31 of that year; and with the | ||||||
17 | return for October, November, and December of a given year | ||||||
18 | being due by January 31 of the following year.
| ||||||
19 | Prior to July 1, 2004, if
If the average monthly liability | ||||||
20 | of the self-assessing purchaser to the
Department does
not
| ||||||
21 | exceed $20, the Department may authorize his or her returns to | ||||||
22 | be filed on a
annual basis,
with the return for a given year | ||||||
23 | being due by January 31 of the following year. Beginning on | ||||||
24 | July 1, 2004, if the average monthly liability of the | ||||||
25 | self-assessing purchaser to the Department does not exceed $50, | ||||||
26 | the Department may authorize his or her returns to be filed on | ||||||
27 | a annual basis, with the return for a given year being due by | ||||||
28 | January 31 of the following year.
| ||||||
29 | Such quarter-annual and annual returns, as to form and | ||||||
30 | substance, shall
be subject
to the same requirements as monthly | ||||||
31 | returns.
| ||||||
32 | Notwithstanding any other provision in this Law concerning | ||||||
33 | the time
within which
a self-assessing purchaser may file his | ||||||
34 | or her return, in the case of any such
self-assessing purchaser | ||||||
35 | who
ceases to
engage in a kind of business which makes him or | ||||||
36 | her responsible for filing
returns under
this Law, such person |
| |||||||
| |||||||
1 | shall file a final return under this Law with the
Department | ||||||
2 | not more
than one month after discontinuing such business.
| ||||||
3 | Prior July 1, 2004, each
Each self-assessing purchaser | ||||||
4 | whose average monthly liability to the
Department under
this | ||||||
5 | Law
was $10,000 or more during the preceding calendar year, | ||||||
6 | excluding the month of
highest
liability and the month of | ||||||
7 | lowest liability in such calendar year, and who is
not operated
| ||||||
8 | by a unit of local government, shall make estimated payments to | ||||||
9 | the Department
on or
before the 7th, 15th, 22nd, and last day | ||||||
10 | of the month during which tax
liability
to the
Department is | ||||||
11 | incurred in an amount not less than the lower of either 22.5% | ||||||
12 | of
such
person's actual tax liability for the month or 25% of | ||||||
13 | such person's actual tax
liability for the
same calendar month | ||||||
14 | of the preceding year. Beginning on July 1, 2004, each | ||||||
15 | self-assessing purchaser whose average monthly liability to | ||||||
16 | the Department under this Law was $25,000 or more during the | ||||||
17 | preceding calendar year, excluding the month of highest | ||||||
18 | liability and the month of lowest liability in that calendar | ||||||
19 | year, and who is not operated by a unit of local government, | ||||||
20 | shall make estimated payments to the Department on or before | ||||||
21 | the 7th, 15th, 22nd, and last day of the month during which tax | ||||||
22 | liability to the Department is incurred in an amount not less | ||||||
23 | than the lower of either 22.5% of that person's actual tax | ||||||
24 | liability for the month or 25% of that person's actual tax | ||||||
25 | liability for the same calendar month of the preceding year.
| ||||||
26 | The amount of such quarter-monthly
payments shall be credited | ||||||
27 | against the final tax liability of the
self-assessing | ||||||
28 | purchaser's
return for that
month. Any outstanding credit, | ||||||
29 | approved by the Department, arising from the
self-assessing | ||||||
30 | purchaser's
overpayment of his or her final tax liability for | ||||||
31 | any month may be applied to
reduce the
amount of any subsequent | ||||||
32 | quarter-monthly payment or credited against the final
tax
| ||||||
33 | liability of such self-assessing purchaser's return for any | ||||||
34 | subsequent month.
If any
quarter-monthly
payment is not paid at | ||||||
35 | the time or in the amount required by this Section, such
person
| ||||||
36 | shall be liable for penalty and interest on the difference |
| |||||||
| |||||||
1 | between the minimum
amount
due as a payment and the amount of | ||||||
2 | such payment actually and timely paid,
except
insofar as such | ||||||
3 | person has previously made payments for that month to the
| ||||||
4 | Department in
excess of the minimum payments previously due.
| ||||||
5 | The self-assessing purchaser making the return provided | ||||||
6 | for in this Section
shall, at
the time of
making such return, | ||||||
7 | pay to the Department the amount of tax imposed by this
Law.
| ||||||
8 | All
moneys received by the Department under this Law shall be | ||||||
9 | paid into the General
Revenue Fund in the State treasury.
| ||||||
10 | (Source: P.A. 93-31, eff. 10-1-03.)
| ||||||
11 | (35 ILCS 173/5-35)
| ||||||
12 | Sec. 5-35. Return and payment of tax by delivering | ||||||
13 | supplier. Each
delivering supplier
who is required under | ||||||
14 | Section 5-15
to collect
the tax imposed by this Law shall make | ||||||
15 | a return to the Department on or before
the 15th
day of each | ||||||
16 | month for the preceding calendar month stating the following:
| ||||||
17 | (1) His or her name.
| ||||||
18 | (2) The address of his or her principal place of | ||||||
19 | business and the address
of
the principal place of business | ||||||
20 | (if that is a different address) from which he
or she
| ||||||
21 | engages in the business of delivering gas to persons for | ||||||
22 | use or consumption
and not for resale.
| ||||||
23 | (3) The total number of therms of gas delivered to
| ||||||
24 | purchasers during the preceding calendar month and upon the | ||||||
25 | basis of
which the tax is imposed.
| ||||||
26 | (4) Amount of tax computed upon item 3.
| ||||||
27 | (5) Such other reasonable information as the | ||||||
28 | Department may require.
| ||||||
29 | In making such return the person engaged in the business of
| ||||||
30 | delivering gas to persons for use or consumption and not for | ||||||
31 | resale may use any
reasonable method to derive
reportable
| ||||||
32 | "therms" from his or her billing and payment records.
| ||||||
33 | Prior July 1, 2004, if
If the average monthly liability to | ||||||
34 | the Department of the delivering supplier
does not exceed
$100, | ||||||
35 | the
Department may authorize his or her returns to be filed on |
| |||||||
| |||||||
1 | a quarter-annual
basis, with
the return for January, February, | ||||||
2 | and March of a given year being due by April
30 of such
year; | ||||||
3 | with the return for April, May, and June of a given year being | ||||||
4 | due by
July
31 of
such year; with the return for July, August, | ||||||
5 | and September of a given year
being
due by
October 31 of such | ||||||
6 | year; and with the return for October, November, and
December
| ||||||
7 | of a
given year being due by January 31 of the following year. | ||||||
8 | Beginning on July 1, 2004, if the average monthly liability to | ||||||
9 | the Department of the delivering supplier does not exceed $200, | ||||||
10 | the Department may authorize his or her returns to be filed on | ||||||
11 | a quarter-annual basis, with the return for January, February, | ||||||
12 | and March of a given year being due by April 30 of that year; | ||||||
13 | with the return for April, May, and June of a given year being | ||||||
14 | due by July 31 of that year; with the return for July, August, | ||||||
15 | and September of a given year being due by October 31 of that | ||||||
16 | year; and with the return for October, November, and December | ||||||
17 | of a given year being due by January 31 of the following year.
| ||||||
18 | Prior to July 1, 2004 if,
If the average monthly liability | ||||||
19 | to the Department of the delivering supplier
does not exceed
| ||||||
20 | $20, the
Department may authorize his or her returns to be | ||||||
21 | filed on an annual basis,
with
the return
for a given year | ||||||
22 | being due by January 31 of the following year. Beginning on | ||||||
23 | July 1, 2004, if the average monthly liability to the | ||||||
24 | Department of the delivering supplier does not exceed $50, the | ||||||
25 | Department may authorize his or her returns to be filed on an | ||||||
26 | annual basis, with the return for a given year being due by | ||||||
27 | January 31 of the following year.
| ||||||
28 | Such quarter-annual and annual returns, as to form and | ||||||
29 | substance, shall
be subject
to the same requirements as monthly | ||||||
30 | returns.
| ||||||
31 | Notwithstanding any other provision in this Law concerning | ||||||
32 | the time
within which
a delivering supplier may
file his or her | ||||||
33 | return, in the case of any delivering supplier who ceases to
| ||||||
34 | engage in
a
kind of
business that makes him or her responsible | ||||||
35 | for filing returns under this Law,
such
delivering supplier | ||||||
36 | shall file a final return under this Law with the
Department |
| |||||||
| |||||||
1 | not more
than one
month after discontinuing such business.
| ||||||
2 | Prior to July 1, 2004, each
Each delivering supplier
whose | ||||||
3 | average monthly liability to the Department under this Law
was
| ||||||
4 | $10,000 or more during the preceding calendar year, excluding | ||||||
5 | the month of
highest
liability and the month of lowest | ||||||
6 | liability in such calendar year, and who is
not operated
by a | ||||||
7 | unit of local government, shall make estimated payments to the | ||||||
8 | Department
on or
before the 7th, 15th, 22nd, and last day of | ||||||
9 | the month during which tax
liability
to the
Department is | ||||||
10 | incurred in an amount not less than the lower of either 22.5% | ||||||
11 | of
such
person's actual tax liability for the month or 25% of | ||||||
12 | such person's actual tax
liability for
the same calendar month | ||||||
13 | of the preceding year. Beginning on July 1, 2004, each | ||||||
14 | delivering supplier whose average monthly liability to the | ||||||
15 | Department under this Law was $25,000 or more during the | ||||||
16 | preceding calendar year, excluding the month of highest | ||||||
17 | liability and the month of lowest liability in such calendar | ||||||
18 | year, and who is not operated by a unit of local government, | ||||||
19 | shall make estimated payments to the Department on or before | ||||||
20 | the 7th, 15th, 22nd, and last day of the month during which tax | ||||||
21 | liability to the Department is incurred in an amount not less | ||||||
22 | than the lower of either 22.5% of that person's actual tax | ||||||
23 | liability for the month or 25% of that person's actual tax | ||||||
24 | liability for the same calendar month of the preceding year.
| ||||||
25 | The amount of such
quarter-monthly
payments shall be credited | ||||||
26 | against the final tax liability of such person's
return for | ||||||
27 | that
month. Any outstanding credit, approved by the Department, | ||||||
28 | arising from such
person's
overpayment of his or her final tax | ||||||
29 | liability for any month may be applied to
reduce the
amount of | ||||||
30 | any subsequent quarter-monthly payment or credited against the | ||||||
31 | final
tax
liability of such person's return for any subsequent | ||||||
32 | month. If any
quarter-monthly
payment is not paid at the time | ||||||
33 | or in the amount required by this Section, such
person
shall be | ||||||
34 | liable for penalty and interest on the difference between the | ||||||
35 | minimum
amount
due as a payment and the amount of such payment | ||||||
36 | actually and timely paid,
except
insofar as such person has |
| |||||||
| |||||||
1 | previously made payments for that month to the
Department in
| ||||||
2 | excess of the minimum payments previously due.
| ||||||
3 | The delivering supplier
making the return provided for in | ||||||
4 | this Section shall, at the time
of
making
such return, pay to | ||||||
5 | the Department the amount of tax imposed by this Law. All
| ||||||
6 | moneys
received by the Department under this Law shall be paid | ||||||
7 | into the General
Revenue
Fund
in the State treasury.
| ||||||
8 | (Source: P.A. 93-31, eff. 10-1-03.)
| ||||||
9 | Section 10. The Gas Revenue Tax Act is amended by changing | ||||||
10 | Section 3 as follows:
| ||||||
11 | (35 ILCS 615/3) (from Ch. 120, par. 467.18)
| ||||||
12 | Sec. 3. Except as provided in this Section, on or before | ||||||
13 | the 15th
day of each month, each taxpayer shall make a return | ||||||
14 | to the Department
for the preceding calendar month, stating:
| ||||||
15 | 1. His name;
| ||||||
16 | 2. The address of his principal place of business, and | ||||||
17 | the address
of the principal place of business (if that is | ||||||
18 | a different address) from
which he engages in the business | ||||||
19 | of distributing, supplying, furnishing
or selling gas in | ||||||
20 | this State;
| ||||||
21 | 3. The total number of therms for which payment was | ||||||
22 | received by him
from customers during the preceding | ||||||
23 | calendar month and upon the basis of
which the tax is | ||||||
24 | imposed;
| ||||||
25 | 4. Gross receipts which were received by him from
| ||||||
26 | customers during the preceding calendar month from such | ||||||
27 | business, including
budget plan and other customer-owned | ||||||
28 | amounts applied during such month in
payment of charges | ||||||
29 | includible in gross receipts, and upon the basis of
which | ||||||
30 | the tax is imposed;
| ||||||
31 | 5. Amount of tax (computed upon Items 3 and 4);
| ||||||
32 | 6. Such other reasonable information as the Department | ||||||
33 | may require.
| ||||||
34 | In making such return the taxpayer may use any reasonable |
| |||||||
| |||||||
1 | method to
derive reportable "therms" and "gross receipts" from | ||||||
2 | his billing and
payment records.
| ||||||
3 | Any taxpayer required to make payments under this Section | ||||||
4 | may make the
payments by electronic funds transfer. The | ||||||
5 | Department shall adopt rules
necessary to effectuate a program | ||||||
6 | of electronic funds transfer.
| ||||||
7 | Prior to July 1, 2004, if
If the taxpayer's average monthly | ||||||
8 | tax liability to the Department
does not exceed $100.00, the | ||||||
9 | Department may authorize his returns to be
filed on a quarter | ||||||
10 | annual basis, with the return for January, February
and March | ||||||
11 | of a given year being due by April 30 of such year; with the
| ||||||
12 | return for April, May and June of a given year being due by | ||||||
13 | July 31 of
such year; with the return for July, August and | ||||||
14 | September of a given
year being due by October 31 of such year, | ||||||
15 | and with the return for
October, November and December of a | ||||||
16 | given year being due by January 31
of the following year. | ||||||
17 | Beginning on July 1, 2004, if the taxpayer's average monthly | ||||||
18 | tax liability to the Department does not exceed $200, the | ||||||
19 | Department may authorize his returns to be filed on a | ||||||
20 | quarter-annual basis, with the return for January, February and | ||||||
21 | March of a given year being due by April 30 of that year; with | ||||||
22 | the return for April, May and June of a given year being due by | ||||||
23 | July 31 of that year; with the return for July, August and | ||||||
24 | September of a given year being due by October 31 of that year, | ||||||
25 | and with the return for October, November and December of a | ||||||
26 | given year being due by January 31 of the following year.
| ||||||
27 | Prior to July 2004, If the taxpayer's average monthly tax | ||||||
28 | liability to the Department
does not exceed $20.00, the | ||||||
29 | Department may authorize his returns to be
filed on an annual | ||||||
30 | basis, with the return for a given year being due by
January 31 | ||||||
31 | of the following year. Beginning on July 1, 2004, if the | ||||||
32 | taxpayer's average monthly tax liability to the Department does | ||||||
33 | not exceed $50, the Department may authorize his returns to be | ||||||
34 | filed on an annual basis, with the return for a given year | ||||||
35 | being due by January 31 of the following year.
| ||||||
36 | Such quarter annual and annual returns, as to form and |
| |||||||
| |||||||
1 | substance,
shall be subject to the same requirements as monthly | ||||||
2 | returns.
| ||||||
3 | Notwithstanding any other provision in this Act concerning | ||||||
4 | the time
within which a taxpayer may file his return, in the | ||||||
5 | case of any taxpayer
who ceases to engage in a kind of business | ||||||
6 | which makes him responsible
for filing returns under this Act, | ||||||
7 | such taxpayer shall file a final
return under this Act with the | ||||||
8 | Department not more than one month after
discontinuing such | ||||||
9 | business.
| ||||||
10 | In making such return the taxpayer shall determine the | ||||||
11 | value of any
reportable consideration other than money received | ||||||
12 | by him and shall include
such value in his return. Such | ||||||
13 | determination shall be subject to review
and revision by the | ||||||
14 | Department in the same manner as is provided in this
Act for | ||||||
15 | the correction of returns.
| ||||||
16 | Prior to July 1, 2004, each
Each taxpayer whose average | ||||||
17 | monthly liability to the Department under
this Act was $10,000 | ||||||
18 | or more during the preceding calendar year, excluding
the month | ||||||
19 | of highest liability and the month of lowest liability in such
| ||||||
20 | calendar year, and who is not operated by a unit of local | ||||||
21 | government, shall
make estimated payments to the Department on | ||||||
22 | or before the 7th, 15th, 22nd
and last day of the month during | ||||||
23 | which tax liability to the Department is
incurred in an amount | ||||||
24 | not less than the lower of either 22.5% of the
taxpayer's | ||||||
25 | actual tax liability for the month or 25% of the taxpayer's
| ||||||
26 | actual tax liability for the same calendar month of the | ||||||
27 | preceding year. Beginning on July 1, 2004, if each taxpayer | ||||||
28 | whose average monthly liability to the Department under this | ||||||
29 | Act was $25,000 or more during the preceding calendar year, | ||||||
30 | excluding the month of highest liability and the month of | ||||||
31 | lowest liability in that calendar year, and who is not operated | ||||||
32 | by a unit of local government, shall make estimated payments to | ||||||
33 | the Department on or before the 7th, 15th, 22nd and last day of | ||||||
34 | the month during which tax liability to the Department is | ||||||
35 | incurred in an amount not less than the lower of either 22.5% | ||||||
36 | of the taxpayer's actual tax liability for the month or 25% of |
| |||||||
| |||||||
1 | the taxpayer's actual tax liability for the same calendar month | ||||||
2 | of the preceding year.
The amount of such quarter monthly | ||||||
3 | payments shall be credited against the
final tax liability of | ||||||
4 | the taxpayer's return for that month. Any
outstanding credit, | ||||||
5 | approved by the Department, arising from the
taxpayer's | ||||||
6 | overpayment of its final tax liability
for any month may be | ||||||
7 | applied to reduce the amount of any subsequent quarter
monthly | ||||||
8 | payment or credited against the final tax liability of the | ||||||
9 | taxpayer's
return for any subsequent month. If any quarter | ||||||
10 | monthly payment is not
paid at the time or in the amount | ||||||
11 | required by this Section, the taxpayer
shall be liable for | ||||||
12 | penalty and interest on the difference between the minimum
| ||||||
13 | amount due as a payment and the amount of such payment actually | ||||||
14 | and timely
paid, except insofar as the taxpayer has previously | ||||||
15 | made payments for that
month to the Department in excess of the | ||||||
16 | minimum payments previously due.
| ||||||
17 | If the Director finds that the information required for the | ||||||
18 | making of
an accurate return cannot reasonably be compiled by a | ||||||
19 | taxpayer within 15
days after the close of the calendar month | ||||||
20 | for which a return is to be
made, he may grant an extension of | ||||||
21 | time for the filing of such return
for a period of not to | ||||||
22 | exceed 31 calendar days. The granting of such an
extension may | ||||||
23 | be conditioned upon the deposit by the taxpayer with the
| ||||||
24 | Department of an amount of money not exceeding the amount | ||||||
25 | estimated by
the Director to be due with the return so | ||||||
26 | extended. All such deposits,
including any made before the | ||||||
27 | effective date of this amendatory Act of
1975 with the | ||||||
28 | Department, shall be credited against the taxpayer's
| ||||||
29 | liabilities under this Act. If any such deposit exceeds the | ||||||
30 | taxpayer's
present and probable future liabilities under this | ||||||
31 | Act, the Department
shall issue to the taxpayer a credit | ||||||
32 | memorandum, which may be assigned
by the taxpayer to a similar | ||||||
33 | taxpayer under this Act, in accordance with
reasonable rules | ||||||
34 | and regulations to be prescribed by the Department.
| ||||||
35 | The taxpayer making the return provided for in this Section | ||||||
36 | shall, at
the time of making such return, pay to the Department |
| |||||||
| |||||||
1 | the amount of tax
imposed by this Act. All moneys received by | ||||||
2 | the Department under this
Act shall be paid into the General | ||||||
3 | Revenue Fund in the State Treasury,
except as otherwise | ||||||
4 | provided.
| ||||||
5 | (Source: P.A. 90-16, eff. 6-16-97.)
| ||||||
6 | Section 15. The Telecommunications Infrastructure | ||||||
7 | Maintenance Fee Act is amended by changing Section 27 as | ||||||
8 | follows:
| ||||||
9 | (35 ILCS 635/27)
| ||||||
10 | Sec. 27. Returns by telecommunications retailer; | ||||||
11 | extensions. Except as
provided
hereinafter in this Section, on | ||||||
12 | or before the 30th day of each
month each telecommunications | ||||||
13 | retailer maintaining a place of business in this
State
shall | ||||||
14 | make a return and payment of fees to the Department for the
| ||||||
15 | preceding calendar month on a form prescribed and furnished by
| ||||||
16 | the Department. The return shall be signed by the | ||||||
17 | telecommunications retailer
under
penalties of perjury and | ||||||
18 | shall contain the following information:
| ||||||
19 | 1. His or her name;
| ||||||
20 | 2. The address of his or her principal place of | ||||||
21 | business,
or the address of the principal place of business | ||||||
22 | (if that is a
different address) from which he or she | ||||||
23 | engages in the business of
transmitting | ||||||
24 | telecommunications;
| ||||||
25 | 3. The total amount of gross charges charged by him or | ||||||
26 | her
during the preceding calendar month for providing
| ||||||
27 | telecommunications during such calendar month;
| ||||||
28 | 4. The total amount received by him or her during the | ||||||
29 | preceding
calendar month on credit extended;
| ||||||
30 | 5. Deductions allowed by law;
| ||||||
31 | 6. Gross charges that were charged by him or her during
| ||||||
32 | the preceding calendar month and upon the basis of which | ||||||
33 | the
State infrastructure maintenance fee is imposed;
| ||||||
34 | 7. (Blank);
|
| |||||||
| |||||||
1 | 8. Amounts of fees due;
| ||||||
2 | 9. Such other reasonable information as the Department | ||||||
3 | may
require.
| ||||||
4 | Prior to July 1, 2004, if
If the telecommunications | ||||||
5 | retailer's average monthly liability to the
Department does not | ||||||
6 | exceed $100, the Department may authorize his
or her returns to | ||||||
7 | be filed on a quarter annual basis, with the return
for | ||||||
8 | January, February, and March of a given year being due by
April | ||||||
9 | 15 of such year; with the return for April, May, and June of
a | ||||||
10 | given year being due by July 15 of such year; with the return
| ||||||
11 | for July, August, and September of a given year being due by
| ||||||
12 | October 15 of such year; and with the return of October, | ||||||
13 | November,
and December of a given year being due by January 15 | ||||||
14 | of the
following year. Beginning on July 1, 2004, if the | ||||||
15 | telecommunications retailer's average monthly liability to the | ||||||
16 | Department does not exceed $200, the Department may authorize | ||||||
17 | his or her returns to be filed on a quarter annual basis, with | ||||||
18 | the return for January, February, and March of a given year | ||||||
19 | being due by April 15 of that year; with the return for April, | ||||||
20 | May, and June of a given year being due by July 15 of that year; | ||||||
21 | with the return for July, August, and September of a given year | ||||||
22 | being due by October 15 of such year; and with the return of | ||||||
23 | October, November, and December of a given year being due by | ||||||
24 | January 15 of the following year.
| ||||||
25 | Notwithstanding any other provision of this Act concerning
| ||||||
26 | the time within which a telecommunications retailer may file | ||||||
27 | his or her return,
in the case
of any telecommunications | ||||||
28 | retailer who ceases to engage in a kind of business
which
makes | ||||||
29 | him or her responsible for filing returns under this Act, such
| ||||||
30 | telecommunications retailer shall file a final return under | ||||||
31 | this Act with the
Department not more than one month after | ||||||
32 | discontinuing such
business.
| ||||||
33 | In making such return, the telecommunications retailer | ||||||
34 | shall determine the
value of any consideration other than money | ||||||
35 | received by him or her and
he or she shall include such value | ||||||
36 | in his or her return. Such determination
shall be subject to |
| |||||||
| |||||||
1 | review and revision by the Department in the
manner hereinafter | ||||||
2 | provided for the correction of returns.
| ||||||
3 | If any payment provided for in this Section exceeds the
| ||||||
4 | telecommunications retailer's liabilities under this Act, as | ||||||
5 | shown on an
original
monthly return, the Department may
| ||||||
6 | authorize the telecommunications retailer to credit such | ||||||
7 | excess payment
against liability subsequently to be remitted to | ||||||
8 | the Department
under this Act, in accordance with reasonable | ||||||
9 | rules and
regulations prescribed by the Department. If the | ||||||
10 | Department
subsequently determines that all or any part of the | ||||||
11 | credit taken
was not actually due to the telecommunications | ||||||
12 | retailer, the telecommunications
retailer's 2% discount
shall | ||||||
13 | be reduced by 2% of the difference between the credit taken
and | ||||||
14 | that actually due, and that telecommunications retailer shall | ||||||
15 | be liable for
penalties and interest on such difference.
| ||||||
16 | Any telecommunications retailer required to make payments | ||||||
17 | under this Section
may make the payments by electronic funds | ||||||
18 | transfer. The
Department shall adopt rules necessary to | ||||||
19 | effectuate a program of
electronic funds transfer.
| ||||||
20 | (Source: P.A. 92-526, eff. 1-1-03.)
| ||||||
21 | Section 20. The Electricity Excise Tax Law is amended by | ||||||
22 | changing Sections 2-9 and 2-11 as follows:
| ||||||
23 | (35 ILCS 640/2-9)
| ||||||
24 | Sec. 2-9. Return and payment of tax by delivering
supplier.
| ||||||
25 | Each delivering supplier who is required or authorized to
| ||||||
26 | collect the tax imposed by this Law shall make a return to the
| ||||||
27 | Department on or before the 15th day of each month for the
| ||||||
28 | preceding calendar month stating the following:
| ||||||
29 | (1) The delivering supplier's name.
| ||||||
30 | (2) The address of the delivering supplier's principal
| ||||||
31 | place of business and the address of the principal place of
| ||||||
32 | business (if that is a different address) from which the
| ||||||
33 | delivering supplier engaged in the business of delivering
| ||||||
34 | electricity in this State.
|
| |||||||
| |||||||
1 | (3) The total number of kilowatt-hours which the
| ||||||
2 | supplier delivered to or for purchasers during the | ||||||
3 | preceding
calendar month and upon the basis of which the | ||||||
4 | tax is imposed.
| ||||||
5 | (4) Amount of tax, computed upon Item (3) at the rates
| ||||||
6 | stated in Section 2-4.
| ||||||
7 | (5) An adjustment for uncollectible amounts of tax in | ||||||
8 | respect of prior
period kilowatt-hour deliveries, | ||||||
9 | determined in accordance with rules and
regulations | ||||||
10 | promulgated by the Department.
| ||||||
11 | (5.5) The amount of credits to which the taxpayer is | ||||||
12 | entitled on account
of purchases made under Section 8-403.1 | ||||||
13 | of the Public Utilities Act.
| ||||||
14 | (6) Such other information as the Department | ||||||
15 | reasonably
may require.
| ||||||
16 | In making such return the delivering supplier may use any
| ||||||
17 | reasonable method to derive reportable "kilowatt-hours" from
| ||||||
18 | the delivering supplier's records.
| ||||||
19 | If the average monthly tax liability to the Department of
| ||||||
20 | the delivering supplier does not exceed $2,500, the Department
| ||||||
21 | may authorize the delivering supplier's returns to be filed on
| ||||||
22 | a quarter-annual basis, with the return for January, February
| ||||||
23 | and March of a given year being due by April 30 of such year;
| ||||||
24 | with the return for April, May and June of a given year being
| ||||||
25 | due by July 31 of such year; with the return for July, August
| ||||||
26 | and September of a given year being due by October 31 of such
| ||||||
27 | year; and with the return for October, November and December
of | ||||||
28 | a given year being due by January 31 of the following year.
| ||||||
29 | If the average monthly tax liability to the Department of
| ||||||
30 | the delivering supplier does not exceed $1,000, the Department
| ||||||
31 | may authorize the delivering supplier's returns to be filed on
| ||||||
32 | an annual basis, with the return for a given year being due by
| ||||||
33 | January 31 of the following year.
| ||||||
34 | Such quarter-annual and annual returns, as to form and
| ||||||
35 | substance, shall be subject to the same requirements as
monthly | ||||||
36 | returns.
|
| |||||||
| |||||||
1 | Notwithstanding any other provision in this Law
concerning | ||||||
2 | the time within which a delivering supplier may
file a return, | ||||||
3 | any such delivering supplier who ceases to
engage in a kind of | ||||||
4 | business which makes the person
responsible for filing returns | ||||||
5 | under this Law shall file a
final return under this Law with | ||||||
6 | the Department not more than
one month after discontinuing such | ||||||
7 | business.
| ||||||
8 | Prior to July 1, 2004, each
Each delivering supplier whose | ||||||
9 | average monthly liability
to the Department under this Law was | ||||||
10 | $10,000 or more during
the preceding calendar year, excluding | ||||||
11 | the month of highest
liability and the month of lowest | ||||||
12 | liability in such calendar
year, and who is not operated by a | ||||||
13 | unit of local government,
shall make estimated payments to the | ||||||
14 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
15 | month during which tax
liability to the Department is incurred | ||||||
16 | in an amount not less
than the lower of either 22.5% of such | ||||||
17 | delivering supplier's
actual tax liability for the month or 25% | ||||||
18 | of such delivering
supplier's actual tax liability for the same | ||||||
19 | calendar month of
the preceding year. Beginning on July 1, | ||||||
20 | 2004, each delivering supplier whose average monthly liability | ||||||
21 | to the Department under this Law was $25,000 or more during the | ||||||
22 | preceding calendar year, excluding the month of highest | ||||||
23 | liability and the month of lowest liability in that calendar | ||||||
24 | year, and who is not operated by a unit of local government, | ||||||
25 | shall make estimated payments to the Department on or before | ||||||
26 | the 7th, 15th, 22nd and last day of the month during which tax | ||||||
27 | liability to the Department is incurred in an amount not less | ||||||
28 | than the lower of either 22.5% of that delivering supplier's | ||||||
29 | actual tax liability for the month or 25% of that delivering | ||||||
30 | supplier's actual tax liability for the same calendar month of | ||||||
31 | the preceding year. The amount of such quarter-monthly
payments | ||||||
32 | shall be credited against the final tax liability of
such | ||||||
33 | delivering supplier's return for that month. An
outstanding | ||||||
34 | credit approved by the Department or a credit memorandum
issued | ||||||
35 | by the Department arising
from
such delivering supplier's | ||||||
36 | overpayment of his or her final tax
liability for any month may |
| |||||||
| |||||||
1 | be applied to reduce the amount of
any subsequent | ||||||
2 | quarter-monthly payment or credited against the
final tax | ||||||
3 | liability of such delivering supplier's return for
any | ||||||
4 | subsequent month. If any quarter-monthly payment is not
paid at | ||||||
5 | the time or in the amount required by this Section,
such | ||||||
6 | delivering supplier shall be liable for penalty and
interest on | ||||||
7 | the difference between the minimum amount due as a
payment and | ||||||
8 | the amount of such payment actually and timely
paid, except | ||||||
9 | insofar as such delivering supplier has
previously made | ||||||
10 | payments for that month to the Department in
excess of the | ||||||
11 | minimum payments previously due.
| ||||||
12 | If the Director finds that the information required for
the | ||||||
13 | making of an accurate return cannot reasonably be compiled
by | ||||||
14 | such delivering supplier within 15 days after the close of
the | ||||||
15 | calendar month for which a return is to be made, the
Director | ||||||
16 | may grant an extension of time for the filing of such
return | ||||||
17 | for a period not to exceed 31 calendar days. The
granting of | ||||||
18 | such an extension may be conditioned upon the
deposit by such | ||||||
19 | delivering supplier with the Department of an
amount of money | ||||||
20 | not exceeding the amount estimated by the
Director to be due | ||||||
21 | with the return so extended. All such
deposits shall be | ||||||
22 | credited against such delivering supplier's
liabilities under | ||||||
23 | this Law. If the deposit exceeds such
delivering supplier's | ||||||
24 | present and probable future liabilities
under this Law, the | ||||||
25 | Department shall issue to such delivering
supplier a credit | ||||||
26 | memorandum, which may be assigned by such
delivering supplier | ||||||
27 | to a similar person under this Law, in
accordance with | ||||||
28 | reasonable rules and regulations to be
prescribed by the | ||||||
29 | Department.
| ||||||
30 | The delivering supplier making the return provided for in
| ||||||
31 | this Section shall, at the time of making such return, pay to
| ||||||
32 | the Department the amount of tax imposed by this Law.
| ||||||
33 | Until October 1, 2002, a delivering supplier who has an | ||||||
34 | average monthly
tax
liability of $10,000 or more shall make all | ||||||
35 | payments
required by rules of the Department by electronic | ||||||
36 | funds
transfer. The term "average monthly tax liability" shall |
| |||||||
| |||||||
1 | be
the sum of the delivering supplier's liabilities under this
| ||||||
2 | Law for the immediately preceding calendar year divided by
12.
| ||||||
3 | Beginning on October 1, 2002, a taxpayer who has a tax | ||||||
4 | liability in the
amount set forth in subsection (b) of Section | ||||||
5 | 2505-210 of the Department of
Revenue Law shall make all | ||||||
6 | payments required by rules of the Department by
electronic | ||||||
7 | funds transfer.
Any delivering supplier not required to make | ||||||
8 | payments
by electronic funds transfer may make payments by | ||||||
9 | electronic
funds transfer with the permission of the | ||||||
10 | Department. All
delivering suppliers required to make payments | ||||||
11 | by electronic
funds transfer and any delivering suppliers | ||||||
12 | authorized to
voluntarily make payments by electronic funds | ||||||
13 | transfer shall
make those payments in the manner authorized by | ||||||
14 | the
Department.
| ||||||
15 | Each month the Department shall pay into the Public
Utility | ||||||
16 | Fund in the State treasury an amount determined by the
Director | ||||||
17 | to be equal to 3.0% of the funds received by
the Department | ||||||
18 | pursuant to this Section. The remainder of all
moneys received | ||||||
19 | by the Department under this Section shall be
paid into the | ||||||
20 | General Revenue Fund in the State treasury.
| ||||||
21 | (Source: P.A. 92-492, eff. 1-1-02.)
| ||||||
22 | (35 ILCS 640/2-11)
| ||||||
23 | Sec. 2-11. Direct return and payment by self-assessing | ||||||
24 | purchaser. When
electricity is used or consumed by a | ||||||
25 | self-assessing purchaser subject to the
tax imposed by this Law | ||||||
26 | who did not pay the tax to a delivering supplier
maintaining a | ||||||
27 | place of business within this State and required or authorized
| ||||||
28 | to collect the tax, that self-assessing purchaser shall, on or | ||||||
29 | before the 15th
day of each month, make a return to the | ||||||
30 | Department for the preceding calendar
month, stating all of the | ||||||
31 | following:
| ||||||
32 | (1) The self-assessing purchaser's name and principal | ||||||
33 | address.
| ||||||
34 | (2) The aggregate purchase price paid by the | ||||||
35 | self-assessing purchaser for
the distribution, supply, |
| |||||||
| |||||||
1 | furnishing, sale, transmission and delivery of such
| ||||||
2 | electricity to or for the purchaser during the preceding | ||||||
3 | calendar month,
including budget plan and other | ||||||
4 | purchaser-owned amounts applied during such
month in | ||||||
5 | payment of charges includible in the purchase price, and | ||||||
6 | upon the
basis of which the tax is imposed.
| ||||||
7 | (3) Amount of tax, computed upon item (2) at the rate | ||||||
8 | stated in
Section 2-4.
| ||||||
9 | (4) Such other information as the Department | ||||||
10 | reasonably may require.
| ||||||
11 | In making such return the self-assessing purchaser may
use | ||||||
12 | any reasonable method to derive reportable "purchase price"
| ||||||
13 | from the self-assessing purchaser's records.
| ||||||
14 | If the average monthly tax liability of the self-assessing
| ||||||
15 | purchaser to the Department does not exceed $2,500,
the | ||||||
16 | Department may authorize the self-assessing purchaser's
| ||||||
17 | returns to be filed on a quarter-annual basis, with the return
| ||||||
18 | for January, February and March of a given year being due by
| ||||||
19 | April 30 of such year; with the return for April, May and June
| ||||||
20 | of a given year being due by July 31 of such year; with the
| ||||||
21 | return for July, August, and September of a given year being
| ||||||
22 | due by October 31 of such year; and with the return for
| ||||||
23 | October, November and December of a given year being due by
| ||||||
24 | January 31 of the following year.
| ||||||
25 | If the average monthly tax liability of the self-assessing
| ||||||
26 | purchaser to the Department does not exceed $1,000, the
| ||||||
27 | Department may authorize the self-assessing purchaser's
| ||||||
28 | returns to be filed on an annual basis, with the return for a
| ||||||
29 | given year being due by January 31 of the following year.
| ||||||
30 | Such quarter-annual and annual returns, as to form and
| ||||||
31 | substance, shall be subject to the same requirements as
monthly | ||||||
32 | returns.
| ||||||
33 | Notwithstanding any other provision in this Law
concerning | ||||||
34 | the time within which a self-assessing purchaser
may file a | ||||||
35 | return, any such self-assessing purchaser who
ceases to be | ||||||
36 | responsible for filing returns under this Law
shall file a |
| |||||||
| |||||||
1 | final return under this Law with the Department
not more than | ||||||
2 | one month thereafter.
| ||||||
3 | Prior to July 1, 2004, each
Each self-assessing purchaser | ||||||
4 | whose average monthly
liability to the Department pursuant to | ||||||
5 | this Section was
$10,000 or more during the preceding calendar | ||||||
6 | year, excluding
the month of highest liability and the month of | ||||||
7 | lowest
liability during such calendar year, and which is not | ||||||
8 | operated
by a unit of local government, shall make estimated | ||||||
9 | payments
to the Department on or before the 7th, 15th, 22nd and | ||||||
10 | last
day of the month during which tax liability to the | ||||||
11 | Department
is incurred in an amount not less than the lower of | ||||||
12 | either
22.5% of such self-assessing purchaser's actual tax | ||||||
13 | liability
for the month or 25% of such self-assessing | ||||||
14 | purchaser's actual
tax liability for the same calendar month of | ||||||
15 | the preceding
year. Beginning on July 1, 2004, each | ||||||
16 | self-assessing purchaser whose average monthly liability to | ||||||
17 | the Department under this Section was $25,000 or more during | ||||||
18 | the preceding calendar year, excluding the month of highest | ||||||
19 | liability and the month of lowest liability during that | ||||||
20 | calendar year, and which is not operated by a unit of local | ||||||
21 | government, shall make estimated payments to the Department on | ||||||
22 | or before the 7th, 15th, 22nd and last day of the month during | ||||||
23 | which tax liability to the Department is incurred in an amount | ||||||
24 | not less than the lower of either 22.5% of that self-assessing | ||||||
25 | purchaser's actual tax liability for the month or 25% of that | ||||||
26 | self-assessing purchaser's actual tax liability for the same | ||||||
27 | calendar month of the preceding year. The amount of such | ||||||
28 | quarter-monthly payments shall be
credited against the final | ||||||
29 | tax liability of the self-assessing
purchaser's return for that | ||||||
30 | month. An outstanding credit
approved by the Department or a | ||||||
31 | credit memorandum
issued by the Department arising from the | ||||||
32 | self-assessing
purchaser's overpayment of the self-assessing | ||||||
33 | purchaser's
final tax liability for any month may be applied to | ||||||
34 | reduce the
amount of any subsequent quarter-monthly payment or | ||||||
35 | credited
against the final tax liability of such self-assessing
| ||||||
36 | purchaser's return for any subsequent month. If any
|
| |||||||
| |||||||
1 | quarter-monthly payment is not paid at the time or in the | ||||||
2 | amount
required by this Section, such person shall be liable | ||||||
3 | for
penalty and interest on the difference between the minimum
| ||||||
4 | amount due as a payment and the amount of such payment
actually | ||||||
5 | and timely paid, except insofar as such person has
previously | ||||||
6 | made payments for that month to the Department in
excess of the | ||||||
7 | minimum payments previously due.
| ||||||
8 | If the Director finds that the information required for
the | ||||||
9 | making of an accurate return cannot reasonably be compiled
by a | ||||||
10 | self-assessing purchaser within 15 days after the close
of the | ||||||
11 | calendar month for which a return is to be made, the
Director | ||||||
12 | may grant an extension of time for the filing of such
return | ||||||
13 | for a period of not to exceed 31 calendar days. The
granting of | ||||||
14 | such an extension may be conditioned upon the
deposit by such | ||||||
15 | self-assessing purchaser with the Department
of an amount of | ||||||
16 | money not exceeding the amount estimated by
the Director to be | ||||||
17 | due with the return so extended. All such
deposits shall be | ||||||
18 | credited against such self-assessing
purchaser's liabilities | ||||||
19 | under this Law. If the deposit
exceeds such self-assessing | ||||||
20 | purchaser's present and probable
future liabilities under this | ||||||
21 | Law, the Department shall issue
to such self-assessing | ||||||
22 | purchaser a credit memorandum, which
may be assigned by such | ||||||
23 | self-assessing purchaser to a similar
person under this Law, in | ||||||
24 | accordance with reasonable rules and
regulations to be | ||||||
25 | prescribed by the Department.
| ||||||
26 | The self-assessing purchaser making the return provided
| ||||||
27 | for in this Section shall, at the time of making such return,
| ||||||
28 | pay to the Department the amount of tax imposed by this Law.
| ||||||
29 | Until October 1, 2002, a self-assessing purchaser who has | ||||||
30 | an average
monthly tax
liability of $10,000 or more shall make | ||||||
31 | all payments
required by rules of the Department by electronic | ||||||
32 | funds
transfer. The term "average monthly tax liability" shall | ||||||
33 | be
the sum of the self-assessing purchaser's liabilities under
| ||||||
34 | this Law for the immediately preceding calendar year divided
by | ||||||
35 | 12.
Beginning on October 1, 2002, a taxpayer who has a tax | ||||||
36 | liability in the
amount set forth in subsection (b) of Section |
| |||||||
| |||||||
1 | 2505-210 of the Department of
Revenue Law shall make all | ||||||
2 | payments required by rules of the Department by
electronic | ||||||
3 | funds transfer.
Any self-assessing purchaser not required to | ||||||
4 | make
payments by electronic funds transfer may make payments by
| ||||||
5 | electronic funds transfer with the permission of the
| ||||||
6 | Department. All self-assessing purchasers required to make
| ||||||
7 | payments by electronic funds transfer and any self-assessing
| ||||||
8 | purchasers authorized to voluntarily make payments by
| ||||||
9 | electronic funds transfer shall make those payments in the
| ||||||
10 | manner authorized by the Department.
| ||||||
11 | Each month the Department shall pay into the Public
Utility | ||||||
12 | Fund in the State treasury an amount determined by the
Director | ||||||
13 | to be equal to 3.0% of the funds received by
the Department | ||||||
14 | pursuant to this Section. The remainder of all
moneys received | ||||||
15 | by the Department under this Section shall be
paid into the | ||||||
16 | General Revenue Fund in the State treasury.
| ||||||
17 | (Source: P.A. 91-357, eff. 7-29-99; 92-492, eff. 1-1-02.)
| ||||||
18 | Section 99. Effective date. This Act takes effect July 1, | ||||||
19 | 2004.
|