Rep. Michael J. Zalewski

Filed: 11/6/2017

 

 


 

 


 
10000SB0482ham002LRB100 05146 HLH 30547 a

1
AMENDMENT TO SENATE BILL 482

2    AMENDMENT NO. ______. Amend Senate Bill 482, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The State Finance Act is amended by adding
6Sections 5.886, 5.887, 5.888, 6z-20.1, 6z-20.2, and 6z-20.3 as
7follows:
 
8    (30 ILCS 105/5.886 new)
9    Sec. 5.886. The State Aviation Program Fund.
 
10    (30 ILCS 105/5.887 new)
11    Sec. 5.887. The Local Government Aviation Trust Fund.
 
12    (30 ILCS 105/5.888 new)
13    Sec. 5.888. The Aviation Fuel Sales Tax Refund Fund.
 

 

 

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1    (30 ILCS 105/6z-20.1 new)
2    Sec. 6z-20.1. The State Aviation Program Fund.
3    (a) The State Aviation Program Fund is created in the State
4Treasury. Moneys in the Fund shall be used by the Department of
5Transportation for the purposes of administering a State
6Aviation Program. Subject to appropriation, the moneys shall be
7used for the purpose of distributing grants to units of local
8government to be used for airport-related purposes. Grants to
9units of local government from the Fund shall be distributed
10proportionately based on enplanements. With regard to
11enplanements that occur within a municipality with a population
12of over 500,000, grants shall be distributed only to the
13municipality.
14    (b) For grants to a municipality with a population of over
15500,000, "airport-related purposes" means: (1) the replacement
16of sound-reducing windows and doors installed under the
17Residential Sound Insulation Program; and (2) in-home air
18quality testing in residences in which windows or doors were
19installed under the Residential Sound Insulation Program.
20    (c) For grants to a unit of government other than a
21municipality with a population of over 500,000,
22"airport-related purposes" means the capital or operating
23costs of: (1) an airport; (2) a local airport system; or (3)
24any other local facility that is owned or operated by the
25person or entity that owns or operates the airport that is
26directly and substantially related to the air transportation of

 

 

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1passengers or property as provided in 49 U.S.C. 47133.
 
2    (30 ILCS 105/6z-20.2 new)
3    Sec. 6z-20.2. The Local Government Aviation Trust Fund. The
4Local Government Aviation Trust Fund is created as a trust fund
5in the State Treasury. Moneys in the Trust Fund shall be used
6by units of local government for airport-related purposes. For
7purposes of this Section, "airport-related purposes" means the
8capital or operating costs of: (1) an airport;(2) a local
9airport system; or (3) any other local facility that is owned
10or operated by the person or entity that owns or operates the
11airport that is directly and substantially related to the air
12transportation of passengers or property as provided in 49
13U.S.C. 47133.
14    Moneys in the Trust Fund are not subject to appropriation
15and shall be used solely as provided in this Section. All
16deposits into the Trust Fund shall be held in the Trust Fund by
17the State Treasurer, ex officio, as trustee separate and apart
18from all public moneys or funds of this State.
19    On or before the 25th day of each calendar month, the
20Department shall prepare and certify to the Comptroller the
21disbursement of stated sums of money to named units of local
22government, the units of local government to be those from
23which retailers or servicemen have paid tax or penalties to the
24Department during the second preceding calendar month on sales
25of aviation fuel. The amount to be paid to each unit of local

 

 

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1government shall be the amount (not including credit memoranda)
2collected during the second preceding calendar month by the
3Department and paid into the Local Government Aviation Trust
4Fund, plus an amount the Department determines is necessary to
5offset any amounts which were erroneously paid to a different
6taxing body, and not including an amount equal to the amount of
7refunds made during the second preceding calendar month by the
8Department, and not including any amount which the Department
9determines is necessary to offset any amounts which are payable
10to a different taxing body but were erroneously paid to the
11unit of local government. Within 10 days after receipt by the
12Comptroller of the certification for disbursement to the units
13of local government, provided for in this Section to be given
14to the Comptroller by the Department, the Comptroller shall
15cause the orders to be drawn for the respective amounts in
16accordance with the directions contained in the certification.
17    When certifying the amount of the monthly disbursement to a
18unit of local government under this Section, the Department
19shall increase or decrease that amount by an amount necessary
20to offset any misallocation of previous disbursements. The
21offset amount shall be the amount erroneously disbursed within
22the 6 months preceding the time a misallocation is discovered.
 
23    (30 ILCS 105/6z-20.3 new)
24    Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund.
25    (a) The Aviation Fuel Sales Tax Refund Fund is hereby

 

 

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1created as a special fund in the State Treasury. Moneys in the
2Aviation Fuel Sales Tax Refund Fund shall be used by the
3Department of Revenue to pay refunds of Use Tax, Service Use
4Tax, Service Occupation Tax, and Retailers' Occupation Tax paid
5on aviation fuel in the manner provided in Section 19 of the
6Use Tax Act, Section 17 of the Service Use Tax Act, Section 17
7of the Service Occupation Tax Act, and Section 6 of the
8Retailers' Occupation Tax Act.
9    (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall
10be expended exclusively for the purpose of paying refunds
11pursuant to this Section.
12    (c) The Director of Revenue shall order payment of refunds
13under this Section from the Aviation Fuel Sales Tax Refund Fund
14only to the extent that amounts collected pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Occupation Tax Act, and Section 9
17of the Service Use Tax Act on aviation fuel have been deposited
18and retained in the Fund.
19    As soon as possible after the end of each fiscal year, the
20Director of Revenue shall order transferred and the State
21Treasurer and State Comptroller shall transfer from the
22Aviation Fuel Sales Tax Refund Fund to the State Aviation
23Program Fund 20% of any surplus remaining as of the end of such
24fiscal year and shall transfer from the Aviation Fuel Sales Tax
25Refund Fund to the General Revenue Fund 80% of any surplus
26remaining as of the end of such fiscal year.

 

 

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1    This Section shall constitute an irrevocable and
2continuing appropriation from the Aviation Fuel Sales Tax
3Refund Fund for the purpose of paying refunds in accordance
4with the provisions of this Section.
 
5    Section 10. The Use Tax Act is amended by changing Sections
69 and 19 as follows:
 
7    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
8    (Text of Section before amendment by P.A. 100-363)
9    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
10and trailers that are required to be registered with an agency
11of this State, each retailer required or authorized to collect
12the tax imposed by this Act shall pay to the Department the
13amount of such tax (except as otherwise provided) at the time
14when he is required to file his return for the period during
15which such tax was collected, less a discount of 2.1% prior to
16January 1, 1990, and 1.75% on and after January 1, 1990, or $5
17per calendar year, whichever is greater, which is allowed to
18reimburse the retailer for expenses incurred in collecting the
19tax, keeping records, preparing and filing returns, remitting
20the tax and supplying data to the Department on request. The
21discount under this Section is not allowed for taxes paid on
22aviation fuel that are deposited into the State Aviation
23Program Fund under this Act. In the case of retailers who
24report and pay the tax on a transaction by transaction basis,

 

 

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1as provided in this Section, such discount shall be taken with
2each such tax remittance instead of when such retailer files
3his periodic return. The discount allowed under this Section is
4allowed only for returns that are filed in the manner required
5by this Act. The Department may disallow the discount for
6retailers whose certificate of registration is revoked at the
7time the return is filed, but only if the Department's decision
8to revoke the certificate of registration has become final. A
9retailer need not remit that part of any tax collected by him
10to the extent that he is required to remit and does remit the
11tax imposed by the Retailers' Occupation Tax Act, with respect
12to the sale of the same property.
13    Where such tangible personal property is sold under a
14conditional sales contract, or under any other form of sale
15wherein the payment of the principal sum, or a part thereof, is
16extended beyond the close of the period for which the return is
17filed, the retailer, in collecting the tax (except as to motor
18vehicles, watercraft, aircraft, and trailers that are required
19to be registered with an agency of this State), may collect for
20each tax return period, only the tax applicable to that part of
21the selling price actually received during such tax return
22period.
23    Except as provided in this Section, on or before the
24twentieth day of each calendar month, such retailer shall file
25a return for the preceding calendar month. Such return shall be
26filed on forms prescribed by the Department and shall furnish

 

 

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1such information as the Department may reasonably require. On
2and after January 1, 2018, except for returns for motor
3vehicles, watercraft, aircraft, and trailers that are required
4to be registered with an agency of this State, with respect to
5retailers whose annual gross receipts average $20,000 or more,
6all returns required to be filed pursuant to this Act shall be
7filed electronically. Retailers who demonstrate that they do
8not have access to the Internet or demonstrate hardship in
9filing electronically may petition the Department to waive the
10electronic filing requirement.
11    The Department may require returns to be filed on a
12quarterly basis. If so required, a return for each calendar
13quarter shall be filed on or before the twentieth day of the
14calendar month following the end of such calendar quarter. The
15taxpayer shall also file a return with the Department for each
16of the first two months of each calendar quarter, on or before
17the twentieth day of the following calendar month, stating:
18        1. The name of the seller;
19        2. The address of the principal place of business from
20    which he engages in the business of selling tangible
21    personal property at retail in this State;
22        3. The total amount of taxable receipts received by him
23    during the preceding calendar month from sales of tangible
24    personal property by him during such preceding calendar
25    month, including receipts from charge and time sales, but
26    less all deductions allowed by law;

 

 

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1        4. The amount of credit provided in Section 2d of this
2    Act;
3        5. The amount of tax due;
4        5-5. The signature of the taxpayer; and
5        6. Such other reasonable information as the Department
6    may require.
7    Beginning on January 1, 2018, each retailer required or
8authorized to collect the tax imposed by this Act on aviation
9fuel sold at retail in this State during the preceding calendar
10month shall, instead of reporting and paying tax on aviation
11fuel as otherwise required by this Section, file and pay tax to
12the Department on an aviation fuel tax return, on or before the
13twentieth day of each calendar month. The requirements related
14to the return shall be as otherwise provided in this Section.
15Notwithstanding any other provisions of this Act to the
16contrary, retailers collecting tax on aviation fuel shall file
17all aviation fuel tax returns and shall make all aviation fuel
18fee payments by electronic means in the manner and form
19required by the Department. For purposes of this paragraph,
20"aviation fuel" means a product that is intended for use or
21offered for sale as fuel for an aircraft.
22    If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

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1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1995, a taxpayer who has
7an average monthly tax liability of $50,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 2000, a taxpayer who has
10an annual tax liability of $200,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. The term "annual tax liability" shall be the
13sum of the taxpayer's liabilities under this Act, and under all
14other State and local occupation and use tax laws administered
15by the Department, for the immediately preceding calendar year.
16The term "average monthly tax liability" means the sum of the
17taxpayer's liabilities under this Act, and under all other
18State and local occupation and use tax laws administered by the
19Department, for the immediately preceding calendar year
20divided by 12. Beginning on October 1, 2002, a taxpayer who has
21a tax liability in the amount set forth in subsection (b) of
22Section 2505-210 of the Department of Revenue Law shall make
23all payments required by rules of the Department by electronic
24funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make payments

 

 

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1by electronic funds transfer. All taxpayers required to make
2payments by electronic funds transfer shall make those payments
3for a minimum of one year beginning on October 1.
4    Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7    All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those payments
10in the manner authorized by the Department.
11    The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14    Before October 1, 2000, if the taxpayer's average monthly
15tax liability to the Department under this Act, the Retailers'
16Occupation Tax Act, the Service Occupation Tax Act, the Service
17Use Tax Act was $10,000 or more during the preceding 4 complete
18calendar quarters, he shall file a return with the Department
19each month by the 20th day of the month next following the
20month during which such tax liability is incurred and shall
21make payments to the Department on or before the 7th, 15th,
2222nd and last day of the month during which such liability is
23incurred. On and after October 1, 2000, if the taxpayer's
24average monthly tax liability to the Department under this Act,
25the Retailers' Occupation Tax Act, the Service Occupation Tax
26Act, and the Service Use Tax Act was $20,000 or more during the

 

 

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1preceding 4 complete calendar quarters, he shall file a return
2with the Department each month by the 20th day of the month
3next following the month during which such tax liability is
4incurred and shall make payment to the Department on or before
5the 7th, 15th, 22nd and last day of the month during which such
6liability is incurred. If the month during which such tax
7liability is incurred began prior to January 1, 1985, each
8payment shall be in an amount equal to 1/4 of the taxpayer's
9actual liability for the month or an amount set by the
10Department not to exceed 1/4 of the average monthly liability
11of the taxpayer to the Department for the preceding 4 complete
12calendar quarters (excluding the month of highest liability and
13the month of lowest liability in such 4 quarter period). If the
14month during which such tax liability is incurred begins on or
15after January 1, 1985, and prior to January 1, 1987, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 27.5% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1987, and prior to January 1, 1988, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 26.25% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1988, and prior to January 1, 1989, or
26begins on or after January 1, 1996, each payment shall be in an

 

 

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1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during which
4such tax liability is incurred begins on or after January 1,
51989, and prior to January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year or 100% of the taxpayer's
9actual liability for the quarter monthly reporting period. The
10amount of such quarter monthly payments shall be credited
11against the final tax liability of the taxpayer's return for
12that month. Before October 1, 2000, once applicable, the
13requirement of the making of quarter monthly payments to the
14Department shall continue until such taxpayer's average
15monthly liability to the Department during the preceding 4
16complete calendar quarters (excluding the month of highest
17liability and the month of lowest liability) is less than
18$9,000, or until such taxpayer's average monthly liability to
19the Department as computed for each calendar quarter of the 4
20preceding complete calendar quarter period is less than
21$10,000. However, if a taxpayer can show the Department that a
22substantial change in the taxpayer's business has occurred
23which causes the taxpayer to anticipate that his average
24monthly tax liability for the reasonably foreseeable future
25will fall below the $10,000 threshold stated above, then such
26taxpayer may petition the Department for change in such

 

 

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1taxpayer's reporting status. On and after October 1, 2000, once
2applicable, the requirement of the making of quarter monthly
3payments to the Department shall continue until such taxpayer's
4average monthly liability to the Department during the
5preceding 4 complete calendar quarters (excluding the month of
6highest liability and the month of lowest liability) is less
7than $19,000 or until such taxpayer's average monthly liability
8to the Department as computed for each calendar quarter of the
94 preceding complete calendar quarter period is less than
10$20,000. However, if a taxpayer can show the Department that a
11substantial change in the taxpayer's business has occurred
12which causes the taxpayer to anticipate that his average
13monthly tax liability for the reasonably foreseeable future
14will fall below the $20,000 threshold stated above, then such
15taxpayer may petition the Department for a change in such
16taxpayer's reporting status. The Department shall change such
17taxpayer's reporting status unless it finds that such change is
18seasonal in nature and not likely to be long term. If any such
19quarter monthly payment is not paid at the time or in the
20amount required by this Section, then the taxpayer shall be
21liable for penalties and interest on the difference between the
22minimum amount due and the amount of such quarter monthly
23payment actually and timely paid, except insofar as the
24taxpayer has previously made payments for that month to the
25Department in excess of the minimum payments previously due as
26provided in this Section. The Department shall make reasonable

 

 

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1rules and regulations to govern the quarter monthly payment
2amount and quarter monthly payment dates for taxpayers who file
3on other than a calendar monthly basis.
4    If any such payment provided for in this Section exceeds
5the taxpayer's liabilities under this Act, the Retailers'
6Occupation Tax Act, the Service Occupation Tax Act and the
7Service Use Tax Act, as shown by an original monthly return,
8the Department shall issue to the taxpayer a credit memorandum
9no later than 30 days after the date of payment, which
10memorandum may be submitted by the taxpayer to the Department
11in payment of tax liability subsequently to be remitted by the
12taxpayer to the Department or be assigned by the taxpayer to a
13similar taxpayer under this Act, the Retailers' Occupation Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department, except that if such excess
17payment is shown on an original monthly return and is made
18after December 31, 1986, no credit memorandum shall be issued,
19unless requested by the taxpayer. If no such request is made,
20the taxpayer may credit such excess payment against tax
21liability subsequently to be remitted by the taxpayer to the
22Department under this Act, the Retailers' Occupation Tax Act,
23the Service Occupation Tax Act or the Service Use Tax Act, in
24accordance with reasonable rules and regulations prescribed by
25the Department. If the Department subsequently determines that
26all or any part of the credit taken was not actually due to the

 

 

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1taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
2be reduced by 2.1% or 1.75% of the difference between the
3credit taken and that actually due, and the taxpayer shall be
4liable for penalties and interest on such difference.
5    If the retailer is otherwise required to file a monthly
6return and if the retailer's average monthly tax liability to
7the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February, and March of a given
10year being due by April 20 of such year; with the return for
11April, May and June of a given year being due by July 20 of such
12year; with the return for July, August and September of a given
13year being due by October 20 of such year, and with the return
14for October, November and December of a given year being due by
15January 20 of the following year.
16    If the retailer is otherwise required to file a monthly or
17quarterly return and if the retailer's average monthly tax
18liability to the Department does not exceed $50, the Department
19may authorize his returns to be filed on an annual basis, with
20the return for a given year being due by January 20 of the
21following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a retailer may file his return, in the

 

 

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1case of any retailer who ceases to engage in a kind of business
2which makes him responsible for filing returns under this Act,
3such retailer shall file a final return under this Act with the
4Department not more than one month after discontinuing such
5business.
6    In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, every retailer selling this kind of
9tangible personal property shall file, with the Department,
10upon a form to be prescribed and supplied by the Department, a
11separate return for each such item of tangible personal
12property which the retailer sells, except that if, in the same
13transaction, (i) a retailer of aircraft, watercraft, motor
14vehicles or trailers transfers more than one aircraft,
15watercraft, motor vehicle or trailer to another aircraft,
16watercraft, motor vehicle or trailer retailer for the purpose
17of resale or (ii) a retailer of aircraft, watercraft, motor
18vehicles, or trailers transfers more than one aircraft,
19watercraft, motor vehicle, or trailer to a purchaser for use as
20a qualifying rolling stock as provided in Section 3-55 of this
21Act, then that seller may report the transfer of all the
22aircraft, watercraft, motor vehicles or trailers involved in
23that transaction to the Department on the same uniform
24invoice-transaction reporting return form. For purposes of
25this Section, "watercraft" means a Class 2, Class 3, or Class 4
26watercraft as defined in Section 3-2 of the Boat Registration

 

 

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1and Safety Act, a personal watercraft, or any boat equipped
2with an inboard motor.
3    The transaction reporting return in the case of motor
4vehicles or trailers that are required to be registered with an
5agency of this State, shall be the same document as the Uniform
6Invoice referred to in Section 5-402 of the Illinois Vehicle
7Code and must show the name and address of the seller; the name
8and address of the purchaser; the amount of the selling price
9including the amount allowed by the retailer for traded-in
10property, if any; the amount allowed by the retailer for the
11traded-in tangible personal property, if any, to the extent to
12which Section 2 of this Act allows an exemption for the value
13of traded-in property; the balance payable after deducting such
14trade-in allowance from the total selling price; the amount of
15tax due from the retailer with respect to such transaction; the
16amount of tax collected from the purchaser by the retailer on
17such transaction (or satisfactory evidence that such tax is not
18due in that particular instance, if that is claimed to be the
19fact); the place and date of the sale; a sufficient
20identification of the property sold; such other information as
21is required in Section 5-402 of the Illinois Vehicle Code, and
22such other information as the Department may reasonably
23require.
24    The transaction reporting return in the case of watercraft
25and aircraft must show the name and address of the seller; the
26name and address of the purchaser; the amount of the selling

 

 

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1price including the amount allowed by the retailer for
2traded-in property, if any; the amount allowed by the retailer
3for the traded-in tangible personal property, if any, to the
4extent to which Section 2 of this Act allows an exemption for
5the value of traded-in property; the balance payable after
6deducting such trade-in allowance from the total selling price;
7the amount of tax due from the retailer with respect to such
8transaction; the amount of tax collected from the purchaser by
9the retailer on such transaction (or satisfactory evidence that
10such tax is not due in that particular instance, if that is
11claimed to be the fact); the place and date of the sale, a
12sufficient identification of the property sold, and such other
13information as the Department may reasonably require.
14    Such transaction reporting return shall be filed not later
15than 20 days after the date of delivery of the item that is
16being sold, but may be filed by the retailer at any time sooner
17than that if he chooses to do so. The transaction reporting
18return and tax remittance or proof of exemption from the tax
19that is imposed by this Act may be transmitted to the
20Department by way of the State agency with which, or State
21officer with whom, the tangible personal property must be
22titled or registered (if titling or registration is required)
23if the Department and such agency or State officer determine
24that this procedure will expedite the processing of
25applications for title or registration.
26    With each such transaction reporting return, the retailer

 

 

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1shall remit the proper amount of tax due (or shall submit
2satisfactory evidence that the sale is not taxable if that is
3the case), to the Department or its agents, whereupon the
4Department shall issue, in the purchaser's name, a tax receipt
5(or a certificate of exemption if the Department is satisfied
6that the particular sale is tax exempt) which such purchaser
7may submit to the agency with which, or State officer with
8whom, he must title or register the tangible personal property
9that is involved (if titling or registration is required) in
10support of such purchaser's application for an Illinois
11certificate or other evidence of title or registration to such
12tangible personal property.
13    No retailer's failure or refusal to remit tax under this
14Act precludes a user, who has paid the proper tax to the
15retailer, from obtaining his certificate of title or other
16evidence of title or registration (if titling or registration
17is required) upon satisfying the Department that such user has
18paid the proper tax (if tax is due) to the retailer. The
19Department shall adopt appropriate rules to carry out the
20mandate of this paragraph.
21    If the user who would otherwise pay tax to the retailer
22wants the transaction reporting return filed and the payment of
23tax or proof of exemption made to the Department before the
24retailer is willing to take these actions and such user has not
25paid the tax to the retailer, such user may certify to the fact
26of such delay by the retailer, and may (upon the Department

 

 

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1being satisfied of the truth of such certification) transmit
2the information required by the transaction reporting return
3and the remittance for tax or proof of exemption directly to
4the Department and obtain his tax receipt or exemption
5determination, in which event the transaction reporting return
6and tax remittance (if a tax payment was required) shall be
7credited by the Department to the proper retailer's account
8with the Department, but without the 2.1% or 1.75% discount
9provided for in this Section being allowed. When the user pays
10the tax directly to the Department, he shall pay the tax in the
11same amount and in the same form in which it would be remitted
12if the tax had been remitted to the Department by the retailer.
13    Where a retailer collects the tax with respect to the
14selling price of tangible personal property which he sells and
15the purchaser thereafter returns such tangible personal
16property and the retailer refunds the selling price thereof to
17the purchaser, such retailer shall also refund, to the
18purchaser, the tax so collected from the purchaser. When filing
19his return for the period in which he refunds such tax to the
20purchaser, the retailer may deduct the amount of the tax so
21refunded by him to the purchaser from any other use tax which
22such retailer may be required to pay or remit to the
23Department, as shown by such return, if the amount of the tax
24to be deducted was previously remitted to the Department by
25such retailer. If the retailer has not previously remitted the
26amount of such tax to the Department, he is entitled to no

 

 

10000SB0482ham002- 22 -LRB100 05146 HLH 30547 a

1deduction under this Act upon refunding such tax to the
2purchaser.
3    Any retailer filing a return under this Section shall also
4include (for the purpose of paying tax thereon) the total tax
5covered by such return upon the selling price of tangible
6personal property purchased by him at retail from a retailer,
7but as to which the tax imposed by this Act was not collected
8from the retailer filing such return, and such retailer shall
9remit the amount of such tax to the Department when filing such
10return.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable retailers, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the retailer has more than one business registered
18with the Department under separate registration under this Act,
19such retailer may not file each return that is due as a single
20return covering all such registered businesses, but shall file
21separate returns for each such registered business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund, a special
24fund in the State Treasury which is hereby created, the net
25revenue realized for the preceding month from the 1% tax on
26sales of food for human consumption which is to be consumed off

 

 

10000SB0482ham002- 23 -LRB100 05146 HLH 30547 a

1the premises where it is sold (other than alcoholic beverages,
2soft drinks and food which has been prepared for immediate
3consumption) and prescription and nonprescription medicines,
4drugs, medical appliances, products classified as Class III
5medical devices by the United States Food and Drug
6Administration that are used for cancer treatment pursuant to a
7prescription, as well as any accessories and components related
8to those devices, and insulin, urine testing materials,
9syringes and needles used by diabetics.
10    Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund 4% of the
12net revenue realized for the preceding month from the 6.25%
13general rate on the selling price of tangible personal property
14which is purchased outside Illinois at retail from a retailer
15and which is titled or registered by an agency of this State's
16government.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund, a special
19fund in the State Treasury, 20% of the net revenue realized for
20the preceding month from the 6.25% general rate on the selling
21price of tangible personal property, other than (i) tangible
22personal property which is purchased outside Illinois at retail
23from a retailer and which is titled or registered by an agency
24of this State's government and (ii) aviation fuel sold on or
25after December 1, 2017. This exception for aviation fuel only
26applies for so long as the revenue use requirements of 49

 

 

10000SB0482ham002- 24 -LRB100 05146 HLH 30547 a

1U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2    For aviation fuel sold on or after December 1, 2017, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be required
7for refunds of the 20% portion of the tax on aviation fuel
8under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuels Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol. Beginning
18September 1, 2010, each month the Department shall pay into the
19State and Local Sales Tax Reform Fund 100% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of sales tax holiday items.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund 16% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of tangible personal property which is
26purchased outside Illinois at retail from a retailer and which

 

 

10000SB0482ham002- 25 -LRB100 05146 HLH 30547 a

1is titled or registered by an agency of this State's
2government.
3    Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9are now taxed at 6.25%.
10    Beginning July 1, 2011, each month the Department shall pay
11into the Clean Air Act Permit Fund 80% of the net revenue
12realized for the preceding month from the 6.25% general rate on
13the selling price of sorbents used in Illinois in the process
14of sorbent injection as used to comply with the Environmental
15Protection Act or the federal Clean Air Act, but the total
16payment into the Clean Air Act Permit Fund under this Act and
17the Retailers' Occupation Tax Act shall not exceed $2,000,000
18in any fiscal year.
19    Beginning July 1, 2013, each month the Department shall pay
20into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Service Use Tax Act, the Service
22Occupation Tax Act, and the Retailers' Occupation Tax Act an
23amount equal to the average monthly deficit in the Underground
24Storage Tank Fund during the prior year, as certified annually
25by the Illinois Environmental Protection Agency, but the total
26payment into the Underground Storage Tank Fund under this Act,

 

 

10000SB0482ham002- 26 -LRB100 05146 HLH 30547 a

1the Service Use Tax Act, the Service Occupation Tax Act, and
2the Retailers' Occupation Tax Act shall not exceed $18,000,000
3in any State fiscal year. As used in this paragraph, the
4"average monthly deficit" shall be equal to the difference
5between the average monthly claims for payment by the fund and
6the average monthly revenues deposited into the fund, excluding
7payments made pursuant to this paragraph.
8    Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under this Act, the Service Use Tax
10Act, the Service Occupation Tax Act, and the Retailers'
11Occupation Tax Act, each month the Department shall deposit
12$500,000 into the State Crime Laboratory Fund.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

 

 

10000SB0482ham002- 27 -LRB100 05146 HLH 30547 a

1Fund from the State and Local Sales Tax Reform Fund shall be
2less than the Annual Specified Amount (as defined in Section 3
3of the Retailers' Occupation Tax Act), an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and further provided, that if on the last
7business day of any month the sum of (1) the Tax Act Amount
8required to be deposited into the Build Illinois Bond Account
9in the Build Illinois Fund during such month and (2) the amount
10transferred during such month to the Build Illinois Fund from
11the State and Local Sales Tax Reform Fund shall have been less
12than 1/12 of the Annual Specified Amount, an amount equal to
13the difference shall be immediately paid into the Build
14Illinois Fund from other moneys received by the Department
15pursuant to the Tax Acts; and, further provided, that in no
16event shall the payments required under the preceding proviso
17result in aggregate payments into the Build Illinois Fund
18pursuant to this clause (b) for any fiscal year in excess of
19the greater of (i) the Tax Act Amount or (ii) the Annual
20Specified Amount for such fiscal year; and, further provided,
21that the amounts payable into the Build Illinois Fund under
22this clause (b) shall be payable only until such time as the
23aggregate amount on deposit under each trust indenture securing
24Bonds issued and outstanding pursuant to the Build Illinois
25Bond Act is sufficient, taking into account any future
26investment income, to fully provide, in accordance with such

 

 

10000SB0482ham002- 28 -LRB100 05146 HLH 30547 a

1indenture, for the defeasance of or the payment of the
2principal of, premium, if any, and interest on the Bonds
3secured by such indenture and on any Bonds expected to be
4issued thereafter and all fees and costs payable with respect
5thereto, all as certified by the Director of the Bureau of the
6Budget (now Governor's Office of Management and Budget). If on
7the last business day of any month in which Bonds are
8outstanding pursuant to the Build Illinois Bond Act, the
9aggregate of the moneys deposited in the Build Illinois Bond
10Account in the Build Illinois Fund in such month shall be less
11than the amount required to be transferred in such month from
12the Build Illinois Bond Account to the Build Illinois Bond
13Retirement and Interest Fund pursuant to Section 13 of the
14Build Illinois Bond Act, an amount equal to such deficiency
15shall be immediately paid from other moneys received by the
16Department pursuant to the Tax Acts to the Build Illinois Fund;
17provided, however, that any amounts paid to the Build Illinois
18Fund in any fiscal year pursuant to this sentence shall be
19deemed to constitute payments pursuant to clause (b) of the
20preceding sentence and shall reduce the amount otherwise
21payable for such fiscal year pursuant to clause (b) of the
22preceding sentence. The moneys received by the Department
23pursuant to this Act and required to be deposited into the
24Build Illinois Fund are subject to the pledge, claim and charge
25set forth in Section 12 of the Build Illinois Bond Act.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

10000SB0482ham002- 29 -LRB100 05146 HLH 30547 a

1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993         $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000
262006113,000,000

 

 

10000SB0482ham002- 30 -LRB100 05146 HLH 30547 a

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021246,000,000
162022260,000,000
172023275,000,000
182024 275,000,000
192025 275,000,000
202026 279,000,000
212027 292,000,000
222028 307,000,000
232029 322,000,000
242030 338,000,000
252031 350,000,000
262032 350,000,000

 

 

10000SB0482ham002- 31 -LRB100 05146 HLH 30547 a

1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9    Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total Deposit",
21has been deposited.
22    Subject to payment of amounts into the Capital Projects
23Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
24Fund, and the McCormick Place Expansion Project Fund pursuant
25to the preceding paragraphs or in any amendments thereto
26hereafter enacted, the Department shall each month deposit into

 

 

10000SB0482ham002- 32 -LRB100 05146 HLH 30547 a

1the Aviation Fuel Sales Tax Refund Fund an amount estimated by
2the Department to be required for refunds of the 80% portion of
3the tax on aviation fuel under this Act.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993 and ending on September 30,
82013, the Department shall each month pay into the Illinois Tax
9Increment Fund 0.27% of 80% of the net revenue realized for the
10preceding month from the 6.25% general rate on the selling
11price of tangible personal property.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a 25-year
17period, the Department shall each month pay into the Energy
18Infrastructure Fund 80% of the net revenue realized from the
196.25% general rate on the selling price of Illinois-mined coal
20that was sold to an eligible business. For purposes of this
21paragraph, the term "eligible business" means a new electric
22generating facility certified pursuant to Section 605-332 of
23the Department of Commerce and Economic Opportunity Law of the
24Civil Administrative Code of Illinois.
25    Subject to payment of amounts into the Build Illinois Fund,
26the McCormick Place Expansion Project Fund, the Illinois Tax

 

 

10000SB0482ham002- 33 -LRB100 05146 HLH 30547 a

1Increment Fund, and the Energy Infrastructure Fund pursuant to
2the preceding paragraphs or in any amendments to this Section
3hereafter enacted, beginning on the first day of the first
4calendar month to occur on or after August 26, 2014 (the
5effective date of Public Act 98-1098), each month, from the
6collections made under Section 9 of the Use Tax Act, Section 9
7of the Service Use Tax Act, Section 9 of the Service Occupation
8Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
9the Department shall pay into the Tax Compliance and
10Administration Fund, to be used, subject to appropriation, to
11fund additional auditors and compliance personnel at the
12Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13the cash receipts collected during the preceding fiscal year by
14the Audit Bureau of the Department under the Use Tax Act, the
15Service Use Tax Act, the Service Occupation Tax Act, the
16Retailers' Occupation Tax Act, and associated local occupation
17and use taxes administered by the Department (except the amount
18collected on aviation fuel sold on or after December 1, 2017).
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% thereof shall be paid into the State
21Treasury and 25% shall be reserved in a special account and
22used only for the transfer to the Common School Fund as part of
23the monthly transfer from the General Revenue Fund in
24accordance with Section 8a of the State Finance Act.
25    As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

 

 

10000SB0482ham002- 34 -LRB100 05146 HLH 30547 a

1shall order transferred and the Treasurer shall transfer from
2the General Revenue Fund to the Motor Fuel Tax Fund an amount
3equal to 1.7% of 80% of the net revenue realized under this Act
4for the second preceding month. Beginning April 1, 2000, this
5transfer is no longer required and shall not be made.
6    Net revenue realized for a month shall be the revenue
7collected by the State pursuant to this Act, less the amount
8paid out during that month as refunds to taxpayers for
9overpayment of liability.
10    For greater simplicity of administration, manufacturers,
11importers and wholesalers whose products are sold at retail in
12Illinois by numerous retailers, and who wish to do so, may
13assume the responsibility for accounting and paying to the
14Department all tax accruing under this Act with respect to such
15sales, if the retailers who are affected do not make written
16objection to the Department to this arrangement.
17(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1899-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
19    (Text of Section after amendment by P.A. 100-363)
20    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
21and trailers that are required to be registered with an agency
22of this State, each retailer required or authorized to collect
23the tax imposed by this Act shall pay to the Department the
24amount of such tax (except as otherwise provided) at the time
25when he is required to file his return for the period during

 

 

10000SB0482ham002- 35 -LRB100 05146 HLH 30547 a

1which such tax was collected, less a discount of 2.1% prior to
2January 1, 1990, and 1.75% on and after January 1, 1990, or $5
3per calendar year, whichever is greater, which is allowed to
4reimburse the retailer for expenses incurred in collecting the
5tax, keeping records, preparing and filing returns, remitting
6the tax and supplying data to the Department on request. The
7discount under this Section is not allowed for taxes paid on
8aviation fuel that are deposited into the State Aviation
9Program Fund under this Act. In the case of retailers who
10report and pay the tax on a transaction by transaction basis,
11as provided in this Section, such discount shall be taken with
12each such tax remittance instead of when such retailer files
13his periodic return. The discount allowed under this Section is
14allowed only for returns that are filed in the manner required
15by this Act. The Department may disallow the discount for
16retailers whose certificate of registration is revoked at the
17time the return is filed, but only if the Department's decision
18to revoke the certificate of registration has become final. A
19retailer need not remit that part of any tax collected by him
20to the extent that he is required to remit and does remit the
21tax imposed by the Retailers' Occupation Tax Act, with respect
22to the sale of the same property.
23    Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale
25wherein the payment of the principal sum, or a part thereof, is
26extended beyond the close of the period for which the return is

 

 

10000SB0482ham002- 36 -LRB100 05146 HLH 30547 a

1filed, the retailer, in collecting the tax (except as to motor
2vehicles, watercraft, aircraft, and trailers that are required
3to be registered with an agency of this State), may collect for
4each tax return period, only the tax applicable to that part of
5the selling price actually received during such tax return
6period.
7    Except as provided in this Section, on or before the
8twentieth day of each calendar month, such retailer shall file
9a return for the preceding calendar month. Such return shall be
10filed on forms prescribed by the Department and shall furnish
11such information as the Department may reasonably require. On
12and after January 1, 2018, except for returns for motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State, with respect to
15retailers whose annual gross receipts average $20,000 or more,
16all returns required to be filed pursuant to this Act shall be
17filed electronically. Retailers who demonstrate that they do
18not have access to the Internet or demonstrate hardship in
19filing electronically may petition the Department to waive the
20electronic filing requirement.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

10000SB0482ham002- 37 -LRB100 05146 HLH 30547 a

1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in the business of selling tangible
5    personal property at retail in this State;
6        3. The total amount of taxable receipts received by him
7    during the preceding calendar month from sales of tangible
8    personal property by him during such preceding calendar
9    month, including receipts from charge and time sales, but
10    less all deductions allowed by law;
11        4. The amount of credit provided in Section 2d of this
12    Act;
13        5. The amount of tax due;
14        5-5. The signature of the taxpayer; and
15        6. Such other reasonable information as the Department
16    may require.
17    Beginning on January 1, 2018, each retailer required or
18authorized to collect the tax imposed by this Act on aviation
19fuel sold at retail in this State during the preceding calendar
20month shall, instead of reporting and paying tax on aviation
21fuel as otherwise required by this Section, file and pay tax to
22the Department on an aviation fuel tax return, on or before the
23twentieth day of each calendar month. The requirements related
24to the return shall be as otherwise provided in this Section.
25Notwithstanding any other provisions of this Act to the
26contrary, retailers collecting tax on aviation fuel shall file

 

 

10000SB0482ham002- 38 -LRB100 05146 HLH 30547 a

1all aviation fuel tax returns and shall make all aviation fuel
2fee payments by electronic means in the manner and form
3required by the Department. For purposes of this paragraph,
4"aviation fuel" means a product that is intended for use or
5offered for sale as fuel for an aircraft.
6    If a taxpayer fails to sign a return within 30 days after
7the proper notice and demand for signature by the Department,
8the return shall be considered valid and any amount shown to be
9due on the return shall be deemed assessed.
10    Beginning October 1, 1993, a taxpayer who has an average
11monthly tax liability of $150,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1994, a taxpayer who has
14an average monthly tax liability of $100,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1995, a taxpayer who has
17an average monthly tax liability of $50,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 2000, a taxpayer who has
20an annual tax liability of $200,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. The term "annual tax liability" shall be the
23sum of the taxpayer's liabilities under this Act, and under all
24other State and local occupation and use tax laws administered
25by the Department, for the immediately preceding calendar year.
26The term "average monthly tax liability" means the sum of the

 

 

10000SB0482ham002- 39 -LRB100 05146 HLH 30547 a

1taxpayer's liabilities under this Act, and under all other
2State and local occupation and use tax laws administered by the
3Department, for the immediately preceding calendar year
4divided by 12. Beginning on October 1, 2002, a taxpayer who has
5a tax liability in the amount set forth in subsection (b) of
6Section 2505-210 of the Department of Revenue Law shall make
7all payments required by rules of the Department by electronic
8funds transfer.
9    Before August 1 of each year beginning in 1993, the
10Department shall notify all taxpayers required to make payments
11by electronic funds transfer. All taxpayers required to make
12payments by electronic funds transfer shall make those payments
13for a minimum of one year beginning on October 1.
14    Any taxpayer not required to make payments by electronic
15funds transfer may make payments by electronic funds transfer
16with the permission of the Department.
17    All taxpayers required to make payment by electronic funds
18transfer and any taxpayers authorized to voluntarily make
19payments by electronic funds transfer shall make those payments
20in the manner authorized by the Department.
21    The Department shall adopt such rules as are necessary to
22effectuate a program of electronic funds transfer and the
23requirements of this Section.
24    Before October 1, 2000, if the taxpayer's average monthly
25tax liability to the Department under this Act, the Retailers'
26Occupation Tax Act, the Service Occupation Tax Act, the Service

 

 

10000SB0482ham002- 40 -LRB100 05146 HLH 30547 a

1Use Tax Act was $10,000 or more during the preceding 4 complete
2calendar quarters, he shall file a return with the Department
3each month by the 20th day of the month next following the
4month during which such tax liability is incurred and shall
5make payments to the Department on or before the 7th, 15th,
622nd and last day of the month during which such liability is
7incurred. On and after October 1, 2000, if the taxpayer's
8average monthly tax liability to the Department under this Act,
9the Retailers' Occupation Tax Act, the Service Occupation Tax
10Act, and the Service Use Tax Act was $20,000 or more during the
11preceding 4 complete calendar quarters, he shall file a return
12with the Department each month by the 20th day of the month
13next following the month during which such tax liability is
14incurred and shall make payment to the Department on or before
15the 7th, 15th, 22nd and last day of the month during which such
16liability is incurred. If the month during which such tax
17liability is incurred began prior to January 1, 1985, each
18payment shall be in an amount equal to 1/4 of the taxpayer's
19actual liability for the month or an amount set by the
20Department not to exceed 1/4 of the average monthly liability
21of the taxpayer to the Department for the preceding 4 complete
22calendar quarters (excluding the month of highest liability and
23the month of lowest liability in such 4 quarter period). If the
24month during which such tax liability is incurred begins on or
25after January 1, 1985, and prior to January 1, 1987, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

 

 

10000SB0482ham002- 41 -LRB100 05146 HLH 30547 a

1actual liability for the month or 27.5% of the taxpayer's
2liability for the same calendar month of the preceding year. If
3the month during which such tax liability is incurred begins on
4or after January 1, 1987, and prior to January 1, 1988, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 26.25% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1988, and prior to January 1, 1989, or
10begins on or after January 1, 1996, each payment shall be in an
11amount equal to 22.5% of the taxpayer's actual liability for
12the month or 25% of the taxpayer's liability for the same
13calendar month of the preceding year. If the month during which
14such tax liability is incurred begins on or after January 1,
151989, and prior to January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year or 100% of the taxpayer's
19actual liability for the quarter monthly reporting period. The
20amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month. Before October 1, 2000, once applicable, the
23requirement of the making of quarter monthly payments to the
24Department shall continue until such taxpayer's average
25monthly liability to the Department during the preceding 4
26complete calendar quarters (excluding the month of highest

 

 

10000SB0482ham002- 42 -LRB100 05146 HLH 30547 a

1liability and the month of lowest liability) is less than
2$9,000, or until such taxpayer's average monthly liability to
3the Department as computed for each calendar quarter of the 4
4preceding complete calendar quarter period is less than
5$10,000. However, if a taxpayer can show the Department that a
6substantial change in the taxpayer's business has occurred
7which causes the taxpayer to anticipate that his average
8monthly tax liability for the reasonably foreseeable future
9will fall below the $10,000 threshold stated above, then such
10taxpayer may petition the Department for change in such
11taxpayer's reporting status. On and after October 1, 2000, once
12applicable, the requirement of the making of quarter monthly
13payments to the Department shall continue until such taxpayer's
14average monthly liability to the Department during the
15preceding 4 complete calendar quarters (excluding the month of
16highest liability and the month of lowest liability) is less
17than $19,000 or until such taxpayer's average monthly liability
18to the Department as computed for each calendar quarter of the
194 preceding complete calendar quarter period is less than
20$20,000. However, if a taxpayer can show the Department that a
21substantial change in the taxpayer's business has occurred
22which causes the taxpayer to anticipate that his average
23monthly tax liability for the reasonably foreseeable future
24will fall below the $20,000 threshold stated above, then such
25taxpayer may petition the Department for a change in such
26taxpayer's reporting status. The Department shall change such

 

 

10000SB0482ham002- 43 -LRB100 05146 HLH 30547 a

1taxpayer's reporting status unless it finds that such change is
2seasonal in nature and not likely to be long term. If any such
3quarter monthly payment is not paid at the time or in the
4amount required by this Section, then the taxpayer shall be
5liable for penalties and interest on the difference between the
6minimum amount due and the amount of such quarter monthly
7payment actually and timely paid, except insofar as the
8taxpayer has previously made payments for that month to the
9Department in excess of the minimum payments previously due as
10provided in this Section. The Department shall make reasonable
11rules and regulations to govern the quarter monthly payment
12amount and quarter monthly payment dates for taxpayers who file
13on other than a calendar monthly basis.
14    If any such payment provided for in this Section exceeds
15the taxpayer's liabilities under this Act, the Retailers'
16Occupation Tax Act, the Service Occupation Tax Act and the
17Service Use Tax Act, as shown by an original monthly return,
18the Department shall issue to the taxpayer a credit memorandum
19no later than 30 days after the date of payment, which
20memorandum may be submitted by the taxpayer to the Department
21in payment of tax liability subsequently to be remitted by the
22taxpayer to the Department or be assigned by the taxpayer to a
23similar taxpayer under this Act, the Retailers' Occupation Tax
24Act, the Service Occupation Tax Act or the Service Use Tax Act,
25in accordance with reasonable rules and regulations to be
26prescribed by the Department, except that if such excess

 

 

10000SB0482ham002- 44 -LRB100 05146 HLH 30547 a

1payment is shown on an original monthly return and is made
2after December 31, 1986, no credit memorandum shall be issued,
3unless requested by the taxpayer. If no such request is made,
4the taxpayer may credit such excess payment against tax
5liability subsequently to be remitted by the taxpayer to the
6Department under this Act, the Retailers' Occupation Tax Act,
7the Service Occupation Tax Act or the Service Use Tax Act, in
8accordance with reasonable rules and regulations prescribed by
9the Department. If the Department subsequently determines that
10all or any part of the credit taken was not actually due to the
11taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
12be reduced by 2.1% or 1.75% of the difference between the
13credit taken and that actually due, and the taxpayer shall be
14liable for penalties and interest on such difference.
15    If the retailer is otherwise required to file a monthly
16return and if the retailer's average monthly tax liability to
17the Department does not exceed $200, the Department may
18authorize his returns to be filed on a quarter annual basis,
19with the return for January, February, and March of a given
20year being due by April 20 of such year; with the return for
21April, May and June of a given year being due by July 20 of such
22year; with the return for July, August and September of a given
23year being due by October 20 of such year, and with the return
24for October, November and December of a given year being due by
25January 20 of the following year.
26    If the retailer is otherwise required to file a monthly or

 

 

10000SB0482ham002- 45 -LRB100 05146 HLH 30547 a

1quarterly return and if the retailer's average monthly tax
2liability to the Department does not exceed $50, the Department
3may authorize his returns to be filed on an annual basis, with
4the return for a given year being due by January 20 of the
5following year.
6    Such quarter annual and annual returns, as to form and
7substance, shall be subject to the same requirements as monthly
8returns.
9    Notwithstanding any other provision in this Act concerning
10the time within which a retailer may file his return, in the
11case of any retailer who ceases to engage in a kind of business
12which makes him responsible for filing returns under this Act,
13such retailer shall file a final return under this Act with the
14Department not more than one month after discontinuing such
15business.
16    In addition, with respect to motor vehicles, watercraft,
17aircraft, and trailers that are required to be registered with
18an agency of this State, every retailer selling this kind of
19tangible personal property shall file, with the Department,
20upon a form to be prescribed and supplied by the Department, a
21separate return for each such item of tangible personal
22property which the retailer sells, except that if, in the same
23transaction, (i) a retailer of aircraft, watercraft, motor
24vehicles or trailers transfers more than one aircraft,
25watercraft, motor vehicle or trailer to another aircraft,
26watercraft, motor vehicle or trailer retailer for the purpose

 

 

10000SB0482ham002- 46 -LRB100 05146 HLH 30547 a

1of resale or (ii) a retailer of aircraft, watercraft, motor
2vehicles, or trailers transfers more than one aircraft,
3watercraft, motor vehicle, or trailer to a purchaser for use as
4a qualifying rolling stock as provided in Section 3-55 of this
5Act, then that seller may report the transfer of all the
6aircraft, watercraft, motor vehicles or trailers involved in
7that transaction to the Department on the same uniform
8invoice-transaction reporting return form. For purposes of
9this Section, "watercraft" means a Class 2, Class 3, or Class 4
10watercraft as defined in Section 3-2 of the Boat Registration
11and Safety Act, a personal watercraft, or any boat equipped
12with an inboard motor.
13    The transaction reporting return in the case of motor
14vehicles or trailers that are required to be registered with an
15agency of this State, shall be the same document as the Uniform
16Invoice referred to in Section 5-402 of the Illinois Vehicle
17Code and must show the name and address of the seller; the name
18and address of the purchaser; the amount of the selling price
19including the amount allowed by the retailer for traded-in
20property, if any; the amount allowed by the retailer for the
21traded-in tangible personal property, if any, to the extent to
22which Section 2 of this Act allows an exemption for the value
23of traded-in property; the balance payable after deducting such
24trade-in allowance from the total selling price; the amount of
25tax due from the retailer with respect to such transaction; the
26amount of tax collected from the purchaser by the retailer on

 

 

10000SB0482ham002- 47 -LRB100 05146 HLH 30547 a

1such transaction (or satisfactory evidence that such tax is not
2due in that particular instance, if that is claimed to be the
3fact); the place and date of the sale; a sufficient
4identification of the property sold; such other information as
5is required in Section 5-402 of the Illinois Vehicle Code, and
6such other information as the Department may reasonably
7require.
8    The transaction reporting return in the case of watercraft
9and aircraft must show the name and address of the seller; the
10name and address of the purchaser; the amount of the selling
11price including the amount allowed by the retailer for
12traded-in property, if any; the amount allowed by the retailer
13for the traded-in tangible personal property, if any, to the
14extent to which Section 2 of this Act allows an exemption for
15the value of traded-in property; the balance payable after
16deducting such trade-in allowance from the total selling price;
17the amount of tax due from the retailer with respect to such
18transaction; the amount of tax collected from the purchaser by
19the retailer on such transaction (or satisfactory evidence that
20such tax is not due in that particular instance, if that is
21claimed to be the fact); the place and date of the sale, a
22sufficient identification of the property sold, and such other
23information as the Department may reasonably require.
24    Such transaction reporting return shall be filed not later
25than 20 days after the date of delivery of the item that is
26being sold, but may be filed by the retailer at any time sooner

 

 

10000SB0482ham002- 48 -LRB100 05146 HLH 30547 a

1than that if he chooses to do so. The transaction reporting
2return and tax remittance or proof of exemption from the tax
3that is imposed by this Act may be transmitted to the
4Department by way of the State agency with which, or State
5officer with whom, the tangible personal property must be
6titled or registered (if titling or registration is required)
7if the Department and such agency or State officer determine
8that this procedure will expedite the processing of
9applications for title or registration.
10    With each such transaction reporting return, the retailer
11shall remit the proper amount of tax due (or shall submit
12satisfactory evidence that the sale is not taxable if that is
13the case), to the Department or its agents, whereupon the
14Department shall issue, in the purchaser's name, a tax receipt
15(or a certificate of exemption if the Department is satisfied
16that the particular sale is tax exempt) which such purchaser
17may submit to the agency with which, or State officer with
18whom, he must title or register the tangible personal property
19that is involved (if titling or registration is required) in
20support of such purchaser's application for an Illinois
21certificate or other evidence of title or registration to such
22tangible personal property.
23    No retailer's failure or refusal to remit tax under this
24Act precludes a user, who has paid the proper tax to the
25retailer, from obtaining his certificate of title or other
26evidence of title or registration (if titling or registration

 

 

10000SB0482ham002- 49 -LRB100 05146 HLH 30547 a

1is required) upon satisfying the Department that such user has
2paid the proper tax (if tax is due) to the retailer. The
3Department shall adopt appropriate rules to carry out the
4mandate of this paragraph.
5    If the user who would otherwise pay tax to the retailer
6wants the transaction reporting return filed and the payment of
7tax or proof of exemption made to the Department before the
8retailer is willing to take these actions and such user has not
9paid the tax to the retailer, such user may certify to the fact
10of such delay by the retailer, and may (upon the Department
11being satisfied of the truth of such certification) transmit
12the information required by the transaction reporting return
13and the remittance for tax or proof of exemption directly to
14the Department and obtain his tax receipt or exemption
15determination, in which event the transaction reporting return
16and tax remittance (if a tax payment was required) shall be
17credited by the Department to the proper retailer's account
18with the Department, but without the 2.1% or 1.75% discount
19provided for in this Section being allowed. When the user pays
20the tax directly to the Department, he shall pay the tax in the
21same amount and in the same form in which it would be remitted
22if the tax had been remitted to the Department by the retailer.
23    Where a retailer collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the retailer refunds the selling price thereof to

 

 

10000SB0482ham002- 50 -LRB100 05146 HLH 30547 a

1the purchaser, such retailer shall also refund, to the
2purchaser, the tax so collected from the purchaser. When filing
3his return for the period in which he refunds such tax to the
4purchaser, the retailer may deduct the amount of the tax so
5refunded by him to the purchaser from any other use tax which
6such retailer may be required to pay or remit to the
7Department, as shown by such return, if the amount of the tax
8to be deducted was previously remitted to the Department by
9such retailer. If the retailer has not previously remitted the
10amount of such tax to the Department, he is entitled to no
11deduction under this Act upon refunding such tax to the
12purchaser.
13    Any retailer filing a return under this Section shall also
14include (for the purpose of paying tax thereon) the total tax
15covered by such return upon the selling price of tangible
16personal property purchased by him at retail from a retailer,
17but as to which the tax imposed by this Act was not collected
18from the retailer filing such return, and such retailer shall
19remit the amount of such tax to the Department when filing such
20return.
21    If experience indicates such action to be practicable, the
22Department may prescribe and furnish a combination or joint
23return which will enable retailers, who are required to file
24returns hereunder and also under the Retailers' Occupation Tax
25Act, to furnish all the return information required by both
26Acts on the one form.

 

 

10000SB0482ham002- 51 -LRB100 05146 HLH 30547 a

1    Where the retailer has more than one business registered
2with the Department under separate registration under this Act,
3such retailer may not file each return that is due as a single
4return covering all such registered businesses, but shall file
5separate returns for each such registered business.
6    Beginning January 1, 1990, each month the Department shall
7pay into the State and Local Sales Tax Reform Fund, a special
8fund in the State Treasury which is hereby created, the net
9revenue realized for the preceding month from the 1% tax on
10sales of food for human consumption which is to be consumed off
11the premises where it is sold (other than alcoholic beverages,
12soft drinks and food which has been prepared for immediate
13consumption) and prescription and nonprescription medicines,
14drugs, medical appliances, products classified as Class III
15medical devices by the United States Food and Drug
16Administration that are used for cancer treatment pursuant to a
17prescription, as well as any accessories and components related
18to those devices, and insulin, urine testing materials,
19syringes and needles used by diabetics.
20    Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund 4% of the
22net revenue realized for the preceding month from the 6.25%
23general rate on the selling price of tangible personal property
24which is purchased outside Illinois at retail from a retailer
25and which is titled or registered by an agency of this State's
26government.

 

 

10000SB0482ham002- 52 -LRB100 05146 HLH 30547 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury, 20% of the net revenue realized for
4the preceding month from the 6.25% general rate on the selling
5price of tangible personal property, other than (i) tangible
6personal property which is purchased outside Illinois at retail
7from a retailer and which is titled or registered by an agency
8of this State's government and (ii) aviation fuel sold on or
9after December 1, 2017. This exception for aviation fuel only
10applies for so long as the revenue use requirements of 49
11U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
12    For aviation fuel sold on or after December 1, 2017, each
13month the Department shall pay into the State Aviation Program
14Fund 20% of the net revenue realized for the preceding month
15from the 6.25% general rate on the selling price of aviation
16fuel, less an amount estimated by the Department to be required
17for refunds of the 20% portion of the tax on aviation fuel
18under this Act, which amount shall be deposited into the
19Aviation Fuel Sales Tax Refund Fund. The Department shall only
20pay moneys into the State Aviation Program Fund and the
21Aviation Fuels Sales Tax Refund Fund under this Act for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the State.
24    Beginning August 1, 2000, each month the Department shall
25pay into the State and Local Sales Tax Reform Fund 100% of the
26net revenue realized for the preceding month from the 1.25%

 

 

10000SB0482ham002- 53 -LRB100 05146 HLH 30547 a

1rate on the selling price of motor fuel and gasohol. Beginning
2September 1, 2010, each month the Department shall pay into the
3State and Local Sales Tax Reform Fund 100% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of sales tax holiday items.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the net revenue
8realized for the preceding month from the 6.25% general rate on
9the selling price of tangible personal property which is
10purchased outside Illinois at retail from a retailer and which
11is titled or registered by an agency of this State's
12government.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20    Beginning July 1, 2011, each month the Department shall pay
21into the Clean Air Act Permit Fund 80% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of sorbents used in Illinois in the process
24of sorbent injection as used to comply with the Environmental
25Protection Act or the federal Clean Air Act, but the total
26payment into the Clean Air Act Permit Fund under this Act and

 

 

10000SB0482ham002- 54 -LRB100 05146 HLH 30547 a

1the Retailers' Occupation Tax Act shall not exceed $2,000,000
2in any fiscal year.
3    Beginning July 1, 2013, each month the Department shall pay
4into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Service Use Tax Act, the Service
6Occupation Tax Act, and the Retailers' Occupation Tax Act an
7amount equal to the average monthly deficit in the Underground
8Storage Tank Fund during the prior year, as certified annually
9by the Illinois Environmental Protection Agency, but the total
10payment into the Underground Storage Tank Fund under this Act,
11the Service Use Tax Act, the Service Occupation Tax Act, and
12the Retailers' Occupation Tax Act shall not exceed $18,000,000
13in any State fiscal year. As used in this paragraph, the
14"average monthly deficit" shall be equal to the difference
15between the average monthly claims for payment by the fund and
16the average monthly revenues deposited into the fund, excluding
17payments made pursuant to this paragraph.
18    Beginning July 1, 2015, of the remainder of the moneys
19received by the Department under this Act, the Service Use Tax
20Act, the Service Occupation Tax Act, and the Retailers'
21Occupation Tax Act, each month the Department shall deposit
22$500,000 into the State Crime Laboratory Fund.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, (a) 1.75% thereof shall be paid into the
25Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
26and after July 1, 1989, 3.8% thereof shall be paid into the

 

 

10000SB0482ham002- 55 -LRB100 05146 HLH 30547 a

1Build Illinois Fund; provided, however, that if in any fiscal
2year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3may be, of the moneys received by the Department and required
4to be paid into the Build Illinois Fund pursuant to Section 3
5of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
6Act, Section 9 of the Service Use Tax Act, and Section 9 of the
7Service Occupation Tax Act, such Acts being hereinafter called
8the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
9may be, of moneys being hereinafter called the "Tax Act
10Amount", and (2) the amount transferred to the Build Illinois
11Fund from the State and Local Sales Tax Reform Fund shall be
12less than the Annual Specified Amount (as defined in Section 3
13of the Retailers' Occupation Tax Act), an amount equal to the
14difference shall be immediately paid into the Build Illinois
15Fund from other moneys received by the Department pursuant to
16the Tax Acts; and further provided, that if on the last
17business day of any month the sum of (1) the Tax Act Amount
18required to be deposited into the Build Illinois Bond Account
19in the Build Illinois Fund during such month and (2) the amount
20transferred during such month to the Build Illinois Fund from
21the State and Local Sales Tax Reform Fund shall have been less
22than 1/12 of the Annual Specified Amount, an amount equal to
23the difference shall be immediately paid into the Build
24Illinois Fund from other moneys received by the Department
25pursuant to the Tax Acts; and, further provided, that in no
26event shall the payments required under the preceding proviso

 

 

10000SB0482ham002- 56 -LRB100 05146 HLH 30547 a

1result in aggregate payments into the Build Illinois Fund
2pursuant to this clause (b) for any fiscal year in excess of
3the greater of (i) the Tax Act Amount or (ii) the Annual
4Specified Amount for such fiscal year; and, further provided,
5that the amounts payable into the Build Illinois Fund under
6this clause (b) shall be payable only until such time as the
7aggregate amount on deposit under each trust indenture securing
8Bonds issued and outstanding pursuant to the Build Illinois
9Bond Act is sufficient, taking into account any future
10investment income, to fully provide, in accordance with such
11indenture, for the defeasance of or the payment of the
12principal of, premium, if any, and interest on the Bonds
13secured by such indenture and on any Bonds expected to be
14issued thereafter and all fees and costs payable with respect
15thereto, all as certified by the Director of the Bureau of the
16Budget (now Governor's Office of Management and Budget). If on
17the last business day of any month in which Bonds are
18outstanding pursuant to the Build Illinois Bond Act, the
19aggregate of the moneys deposited in the Build Illinois Bond
20Account in the Build Illinois Fund in such month shall be less
21than the amount required to be transferred in such month from
22the Build Illinois Bond Account to the Build Illinois Bond
23Retirement and Interest Fund pursuant to Section 13 of the
24Build Illinois Bond Act, an amount equal to such deficiency
25shall be immediately paid from other moneys received by the
26Department pursuant to the Tax Acts to the Build Illinois Fund;

 

 

10000SB0482ham002- 57 -LRB100 05146 HLH 30547 a

1provided, however, that any amounts paid to the Build Illinois
2Fund in any fiscal year pursuant to this sentence shall be
3deemed to constitute payments pursuant to clause (b) of the
4preceding sentence and shall reduce the amount otherwise
5payable for such fiscal year pursuant to clause (b) of the
6preceding sentence. The moneys received by the Department
7pursuant to this Act and required to be deposited into the
8Build Illinois Fund are subject to the pledge, claim and charge
9set forth in Section 12 of the Build Illinois Bond Act.
10    Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of the sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993         $0
241994 53,000,000
251995 58,000,000
261996 61,000,000

 

 

10000SB0482ham002- 58 -LRB100 05146 HLH 30547 a

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

 

 

10000SB0482ham002- 59 -LRB100 05146 HLH 30547 a

12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

10000SB0482ham002- 60 -LRB100 05146 HLH 30547 a

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6    Subject to payment of amounts into the Capital Projects
7Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
8Fund, and the McCormick Place Expansion Project Fund pursuant
9to the preceding paragraphs or in any amendments thereto
10hereafter enacted, the Department shall each month deposit into
11the Aviation Fuel Sales Tax Refund Fund an amount estimated by
12the Department to be required for refunds of the 80% portion of
13the tax on aviation fuel under this Act.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

10000SB0482ham002- 61 -LRB100 05146 HLH 30547 a

1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after August 26, 2014 (the
15effective date of Public Act 98-1098), each month, from the
16collections made under Section 9 of the Use Tax Act, Section 9
17of the Service Use Tax Act, Section 9 of the Service Occupation
18Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
19the Department shall pay into the Tax Compliance and
20Administration Fund, to be used, subject to appropriation, to
21fund additional auditors and compliance personnel at the
22Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23the cash receipts collected during the preceding fiscal year by
24the Audit Bureau of the Department under the Use Tax Act, the
25Service Use Tax Act, the Service Occupation Tax Act, the
26Retailers' Occupation Tax Act, and associated local occupation

 

 

10000SB0482ham002- 62 -LRB100 05146 HLH 30547 a

1and use taxes administered by the Department (except the amount
2collected on aviation fuel sold on or after December 1, 2017).
3    Subject to payments of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
6Compliance and Administration Fund as provided in this Section,
7beginning on July 1, 2018 the Department shall pay each month
8into the Downstate Public Transportation Fund the moneys
9required to be so paid under Section 2-3 of the Downstate
10Public Transportation Act.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, 75% thereof shall be paid into the State
13Treasury and 25% shall be reserved in a special account and
14used only for the transfer to the Common School Fund as part of
15the monthly transfer from the General Revenue Fund in
16accordance with Section 8a of the State Finance Act.
17    As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24    Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

 

 

10000SB0482ham002- 63 -LRB100 05146 HLH 30547 a

1overpayment of liability.
2    For greater simplicity of administration, manufacturers,
3importers and wholesalers whose products are sold at retail in
4Illinois by numerous retailers, and who wish to do so, may
5assume the responsibility for accounting and paying to the
6Department all tax accruing under this Act with respect to such
7sales, if the retailers who are affected do not make written
8objection to the Department to this arrangement.
9(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1099-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
117-1-18; revised 10-20-17.)
 
12    (35 ILCS 105/19)  (from Ch. 120, par. 439.19)
13    Sec. 19. If it shall appear that an amount of tax or
14penalty or interest has been paid in error hereunder to the
15Department by a purchaser, as distinguished from the retailer,
16whether such amount be paid through a mistake of fact or an
17error of law, such purchaser may file a claim for credit or
18refund with the Department in accordance with Sections 6, 6a,
196b, 6c, and 6d of the Retailers' Occupation Tax Act. If it
20shall appear that an amount of tax or penalty or interest has
21been paid in error to the Department hereunder by a retailer
22who is required or authorized to collect and remit the use tax,
23whether such amount be paid through a mistake of fact or an
24error of law, such retailer may file a claim for credit or
25refund with the Department in accordance with Sections 6, 6a,

 

 

10000SB0482ham002- 64 -LRB100 05146 HLH 30547 a

16b, 6c, and 6d of the Retailers' Occupation Tax Act, provided
2that no credit or refund shall be allowed for any amount paid
3by any such retailer unless it shall appear that he bore the
4burden of such amount and did not shift the burden thereof to
5anyone else (as in the case of a duplicated tax payment which
6the retailer made to the Department and did not collect from
7anyone else), or unless it shall appear that he or she or his
8or her legal representative has unconditionally repaid such
9amount to his vendee (1) who bore the burden thereof and has
10not shifted such burden directly or indirectly in any manner
11whatsoever; (2) who, if he has shifted such burden, has repaid
12unconditionally such amount to his or her own vendee, and (3)
13who is not entitled to receive any reimbursement therefor from
14any other source than from his vendor, nor to be relieved of
15such burden in any other manner whatsoever. If it shall appear
16that an amount of tax has been paid in error hereunder by the
17purchaser to a retailer, who retained such tax as reimbursement
18for his or her tax liability on the same sale under the
19Retailers' Occupation Tax Act, and who remitted the amount
20involved to the Department under the Retailers' Occupation Tax
21Act, whether such amount be paid through a mistake of fact or
22an error of law, the procedure for recovering such tax shall be
23that prescribed in Sections 6, 6a, 6b and 6c of the Retailers'
24Occupation Tax Act.
25    Any credit or refund that is allowed under this Section
26shall bear interest at the rate and in the manner specified in

 

 

10000SB0482ham002- 65 -LRB100 05146 HLH 30547 a

1the Uniform Penalty and Interest Act.
2    Any claim filed hereunder shall be filed upon a form
3prescribed and furnished by the Department. The claim shall be
4signed by the claimant (or by the claimant's legal
5representative if the claimant shall have died or become a
6person under legal disability), or by a duly authorized agent
7of the claimant or his or her legal representative.
8    A claim for credit or refund shall be considered to have
9been filed with the Department on the date upon which it is
10received by the Department. Upon receipt of any claim for
11credit or refund filed under this Act, any officer or employee
12of the Department, authorized in writing by the Director of
13Revenue to acknowledge receipt of such claims on behalf of the
14Department, shall execute on behalf of the Department, and
15shall deliver or mail to the claimant or his duly authorized
16agent, a written receipt, acknowledging that the claim has been
17filed with the Department, describing the claim in sufficient
18detail to identify it and stating the date upon which the claim
19was received by the Department. Such written receipt shall be
20prima facie evidence that the Department received the claim
21described in such receipt and shall be prima facie evidence of
22the date when such claim was received by the Department. In the
23absence of such a written receipt, the records of the
24Department as to when the claim was received by the Department,
25or as to whether or not the claim was received at all by the
26Department, shall be deemed to be prima facie correct upon

 

 

10000SB0482ham002- 66 -LRB100 05146 HLH 30547 a

1these questions in the event of any dispute between the
2claimant (or his or her legal representative) and the
3Department concerning these questions.
4    In case the Department determines that the claimant is
5entitled to a refund, such refund shall be made only from the
6Aviation Fuel Sales Tax Refund Fund or from such appropriation
7as may be available for that purpose, as appropriate. If it
8appears unlikely that the amount available appropriated would
9permit everyone having a claim allowed during the period
10covered by such appropriation or from the Aviation Fuel Sales
11Tax Refund Fund, as appropriate, to elect to receive a cash
12refund, the Department, by rule or regulation, shall provide
13for the payment of refunds in hardship cases and shall define
14what types of cases qualify as hardship cases.
15    If a retailer who has failed to pay use tax on gross
16receipts from retail sales is required by the Department to pay
17such tax, such retailer, without filing any formal claim with
18the Department, shall be allowed to take credit against such
19use tax liability to the extent, if any, to which such retailer
20has paid an amount equivalent to retailers' occupation tax or
21has paid use tax in error to his or her vendor or vendors of the
22same tangible personal property which such retailer bought for
23resale and did not first use before selling it, and no penalty
24or interest shall be charged to such retailer on the amount of
25such credit. However, when such credit is allowed to the
26retailer by the Department, the vendor is precluded from

 

 

10000SB0482ham002- 67 -LRB100 05146 HLH 30547 a

1refunding any of that tax to the retailer and filing a claim
2for credit or refund with respect thereto with the Department.
3The provisions of this amendatory Act shall be applied
4retroactively, regardless of the date of the transaction.
5(Source: P.A. 99-217, eff. 7-31-15.)
 
6    Section 15. The Service Use Tax Act is amended by changing
7Sections 9 and 17 as follows:
 
8    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
9    (Text of Section before amendment by P.A. 100-363)
10    Sec. 9. Each serviceman required or authorized to collect
11the tax herein imposed shall pay to the Department the amount
12of such tax (except as otherwise provided) at the time when he
13is required to file his return for the period during which such
14tax was collected, less a discount of 2.1% prior to January 1,
151990 and 1.75% on and after January 1, 1990, or $5 per calendar
16year, whichever is greater, which is allowed to reimburse the
17serviceman for expenses incurred in collecting the tax, keeping
18records, preparing and filing returns, remitting the tax and
19supplying data to the Department on request. The discount under
20this Section is not allowed for taxes paid on aviation fuel
21that are deposited into the State Aviation Program Fund under
22this Act. The discount allowed under this Section is allowed
23only for returns that are filed in the manner required by this
24Act. The Department may disallow the discount for servicemen

 

 

10000SB0482ham002- 68 -LRB100 05146 HLH 30547 a

1whose certificate of registration is revoked at the time the
2return is filed, but only if the Department's decision to
3revoke the certificate of registration has become final. A
4serviceman need not remit that part of any tax collected by him
5to the extent that he is required to pay and does pay the tax
6imposed by the Service Occupation Tax Act with respect to his
7sale of service involving the incidental transfer by him of the
8same property.
9    Except as provided hereinafter in this Section, on or
10before the twentieth day of each calendar month, such
11serviceman shall file a return for the preceding calendar month
12in accordance with reasonable Rules and Regulations to be
13promulgated by the Department. Such return shall be filed on a
14form prescribed by the Department and shall contain such
15information as the Department may reasonably require. On and
16after January 1, 2018, with respect to servicemen whose annual
17gross receipts average $20,000 or more, all returns required to
18be filed pursuant to this Act shall be filed electronically.
19Servicemen who demonstrate that they do not have access to the
20Internet or demonstrate hardship in filing electronically may
21petition the Department to waive the electronic filing
22requirement.
23    The Department may require returns to be filed on a
24quarterly basis. If so required, a return for each calendar
25quarter shall be filed on or before the twentieth day of the
26calendar month following the end of such calendar quarter. The

 

 

10000SB0482ham002- 69 -LRB100 05146 HLH 30547 a

1taxpayer shall also file a return with the Department for each
2of the first two months of each calendar quarter, on or before
3the twentieth day of the following calendar month, stating:
4        1. The name of the seller;
5        2. The address of the principal place of business from
6    which he engages in business as a serviceman in this State;
7        3. The total amount of taxable receipts received by him
8    during the preceding calendar month, including receipts
9    from charge and time sales, but less all deductions allowed
10    by law;
11        4. The amount of credit provided in Section 2d of this
12    Act;
13        5. The amount of tax due;
14        5-5. The signature of the taxpayer; and
15        6. Such other reasonable information as the Department
16    may require.
17    Beginning on January 1, 2018, each serviceman required or
18authorized to collect the tax imposed by this Act on aviation
19fuel transferred as an incident of a sale of service in this
20State during the preceding calendar month shall, instead of
21reporting and paying tax on aviation fuel as otherwise required
22by this Section, report and pay the tax by filing an aviation
23fuel tax return with the Department on or before the twentieth
24day of each calendar month. The requirements related to the
25return shall be as otherwise provided in this Section.
26Notwithstanding any other provisions of this Act to the

 

 

10000SB0482ham002- 70 -LRB100 05146 HLH 30547 a

1contrary, servicemen collecting tax on aviation fuel shall file
2all aviation fuel tax returns and shall make all aviation fuel
3tax payments by electronic means in the manner and form
4required by the Department. For purposes of this paragraph,
5"aviation fuel" means a product that is intended for use or
6offered for sale as fuel for an aircraft.
7    If a taxpayer fails to sign a return within 30 days after
8the proper notice and demand for signature by the Department,
9the return shall be considered valid and any amount shown to be
10due on the return shall be deemed assessed.
11    Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall make
16all payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1995, a taxpayer who has
18an average monthly tax liability of $50,000 or more shall make
19all payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 2000, a taxpayer who has
21an annual tax liability of $200,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. The term "annual tax liability" shall be the
24sum of the taxpayer's liabilities under this Act, and under all
25other State and local occupation and use tax laws administered
26by the Department, for the immediately preceding calendar year.

 

 

10000SB0482ham002- 71 -LRB100 05146 HLH 30547 a

1The term "average monthly tax liability" means the sum of the
2taxpayer's liabilities under this Act, and under all other
3State and local occupation and use tax laws administered by the
4Department, for the immediately preceding calendar year
5divided by 12. Beginning on October 1, 2002, a taxpayer who has
6a tax liability in the amount set forth in subsection (b) of
7Section 2505-210 of the Department of Revenue Law shall make
8all payments required by rules of the Department by electronic
9funds transfer.
10    Before August 1 of each year beginning in 1993, the
11Department shall notify all taxpayers required to make payments
12by electronic funds transfer. All taxpayers required to make
13payments by electronic funds transfer shall make those payments
14for a minimum of one year beginning on October 1.
15    Any taxpayer not required to make payments by electronic
16funds transfer may make payments by electronic funds transfer
17with the permission of the Department.
18    All taxpayers required to make payment by electronic funds
19transfer and any taxpayers authorized to voluntarily make
20payments by electronic funds transfer shall make those payments
21in the manner authorized by the Department.
22    The Department shall adopt such rules as are necessary to
23effectuate a program of electronic funds transfer and the
24requirements of this Section.
25    If the serviceman is otherwise required to file a monthly
26return and if the serviceman's average monthly tax liability to

 

 

10000SB0482ham002- 72 -LRB100 05146 HLH 30547 a

1the Department does not exceed $200, the Department may
2authorize his returns to be filed on a quarter annual basis,
3with the return for January, February and March of a given year
4being due by April 20 of such year; with the return for April,
5May and June of a given year being due by July 20 of such year;
6with the return for July, August and September of a given year
7being due by October 20 of such year, and with the return for
8October, November and December of a given year being due by
9January 20 of the following year.
10    If the serviceman is otherwise required to file a monthly
11or quarterly return and if the serviceman's average monthly tax
12liability to the Department does not exceed $50, the Department
13may authorize his returns to be filed on an annual basis, with
14the return for a given year being due by January 20 of the
15following year.
16    Such quarter annual and annual returns, as to form and
17substance, shall be subject to the same requirements as monthly
18returns.
19    Notwithstanding any other provision in this Act concerning
20the time within which a serviceman may file his return, in the
21case of any serviceman who ceases to engage in a kind of
22business which makes him responsible for filing returns under
23this Act, such serviceman shall file a final return under this
24Act with the Department not more than 1 month after
25discontinuing such business.
26    Where a serviceman collects the tax with respect to the

 

 

10000SB0482ham002- 73 -LRB100 05146 HLH 30547 a

1selling price of property which he sells and the purchaser
2thereafter returns such property and the serviceman refunds the
3selling price thereof to the purchaser, such serviceman shall
4also refund, to the purchaser, the tax so collected from the
5purchaser. When filing his return for the period in which he
6refunds such tax to the purchaser, the serviceman may deduct
7the amount of the tax so refunded by him to the purchaser from
8any other Service Use Tax, Service Occupation Tax, retailers'
9occupation tax or use tax which such serviceman may be required
10to pay or remit to the Department, as shown by such return,
11provided that the amount of the tax to be deducted shall
12previously have been remitted to the Department by such
13serviceman. If the serviceman shall not previously have
14remitted the amount of such tax to the Department, he shall be
15entitled to no deduction hereunder upon refunding such tax to
16the purchaser.
17    Any serviceman filing a return hereunder shall also include
18the total tax upon the selling price of tangible personal
19property purchased for use by him as an incident to a sale of
20service, and such serviceman shall remit the amount of such tax
21to the Department when filing such return.
22    If experience indicates such action to be practicable, the
23Department may prescribe and furnish a combination or joint
24return which will enable servicemen, who are required to file
25returns hereunder and also under the Service Occupation Tax
26Act, to furnish all the return information required by both

 

 

10000SB0482ham002- 74 -LRB100 05146 HLH 30547 a

1Acts on the one form.
2    Where the serviceman has more than one business registered
3with the Department under separate registration hereunder,
4such serviceman shall not file each return that is due as a
5single return covering all such registered businesses, but
6shall file separate returns for each such registered business.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Tax Reform Fund, a special fund in
9the State Treasury, the net revenue realized for the preceding
10month from the 1% tax on sales of food for human consumption
11which is to be consumed off the premises where it is sold
12(other than alcoholic beverages, soft drinks and food which has
13been prepared for immediate consumption) and prescription and
14nonprescription medicines, drugs, medical appliances, products
15classified as Class III medical devices, by the United States
16Food and Drug Administration that are used for cancer treatment
17pursuant to a prescription, as well as any accessories and
18components related to those devices, and insulin, urine testing
19materials, syringes and needles used by diabetics.
20    Beginning January 1, 1990, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 20% of the
22net revenue realized for the preceding month from the 6.25%
23general rate on transfers of tangible personal property, other
24than (i) tangible personal property which is purchased outside
25Illinois at retail from a retailer and which is titled or
26registered by an agency of this State's government and (ii)

 

 

10000SB0482ham002- 75 -LRB100 05146 HLH 30547 a

1aviation fuel sold on or after December 1, 2017. This exception
2for aviation fuel only applies for so long as the revenue use
3requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4binding on the State.
5    For aviation fuel sold on or after December 1, 2017, each
6month the Department shall pay into the State Aviation Program
7Fund 20% of the net revenue realized for the preceding month
8from the 6.25% general rate on the selling price of aviation
9fuel, less an amount estimated by the Department to be required
10for refunds of the 20% portion of the tax on aviation fuel
11under this Act, which amount shall be deposited into the
12Aviation fuel Sales Tax Refund Fund. The Department shall only
13pay moneys into the State Aviation Program Fund and the
14Aviation Fuel Sales Tax Refund Fund under this Act for so long
15as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16U.S.C. 47133 are binding on the State.
17    Beginning August 1, 2000, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund 100% of the
19net revenue realized for the preceding month from the 1.25%
20rate on the selling price of motor fuel and gasohol.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

10000SB0482ham002- 76 -LRB100 05146 HLH 30547 a

1are now taxed at 6.25%.
2    Beginning July 1, 2013, each month the Department shall pay
3into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Use Tax Act, the Service
5Occupation Tax Act, and the Retailers' Occupation Tax Act an
6amount equal to the average monthly deficit in the Underground
7Storage Tank Fund during the prior year, as certified annually
8by the Illinois Environmental Protection Agency, but the total
9payment into the Underground Storage Tank Fund under this Act,
10the Use Tax Act, the Service Occupation Tax Act, and the
11Retailers' Occupation Tax Act shall not exceed $18,000,000 in
12any State fiscal year. As used in this paragraph, the "average
13monthly deficit" shall be equal to the difference between the
14average monthly claims for payment by the fund and the average
15monthly revenues deposited into the fund, excluding payments
16made pursuant to this paragraph.
17    Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under the Use Tax Act, this Act, the
19Service Occupation Tax Act, and the Retailers' Occupation Tax
20Act, each month the Department shall deposit $500,000 into the
21State Crime Laboratory Fund.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

 

 

10000SB0482ham002- 77 -LRB100 05146 HLH 30547 a

1year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2may be, of the moneys received by the Department and required
3to be paid into the Build Illinois Fund pursuant to Section 3
4of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6Service Occupation Tax Act, such Acts being hereinafter called
7the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8may be, of moneys being hereinafter called the "Tax Act
9Amount", and (2) the amount transferred to the Build Illinois
10Fund from the State and Local Sales Tax Reform Fund shall be
11less than the Annual Specified Amount (as defined in Section 3
12of the Retailers' Occupation Tax Act), an amount equal to the
13difference shall be immediately paid into the Build Illinois
14Fund from other moneys received by the Department pursuant to
15the Tax Acts; and further provided, that if on the last
16business day of any month the sum of (1) the Tax Act Amount
17required to be deposited into the Build Illinois Bond Account
18in the Build Illinois Fund during such month and (2) the amount
19transferred during such month to the Build Illinois Fund from
20the State and Local Sales Tax Reform Fund shall have been less
21than 1/12 of the Annual Specified Amount, an amount equal to
22the difference shall be immediately paid into the Build
23Illinois Fund from other moneys received by the Department
24pursuant to the Tax Acts; and, further provided, that in no
25event shall the payments required under the preceding proviso
26result in aggregate payments into the Build Illinois Fund

 

 

10000SB0482ham002- 78 -LRB100 05146 HLH 30547 a

1pursuant to this clause (b) for any fiscal year in excess of
2the greater of (i) the Tax Act Amount or (ii) the Annual
3Specified Amount for such fiscal year; and, further provided,
4that the amounts payable into the Build Illinois Fund under
5this clause (b) shall be payable only until such time as the
6aggregate amount on deposit under each trust indenture securing
7Bonds issued and outstanding pursuant to the Build Illinois
8Bond Act is sufficient, taking into account any future
9investment income, to fully provide, in accordance with such
10indenture, for the defeasance of or the payment of the
11principal of, premium, if any, and interest on the Bonds
12secured by such indenture and on any Bonds expected to be
13issued thereafter and all fees and costs payable with respect
14thereto, all as certified by the Director of the Bureau of the
15Budget (now Governor's Office of Management and Budget). If on
16the last business day of any month in which Bonds are
17outstanding pursuant to the Build Illinois Bond Act, the
18aggregate of the moneys deposited in the Build Illinois Bond
19Account in the Build Illinois Fund in such month shall be less
20than the amount required to be transferred in such month from
21the Build Illinois Bond Account to the Build Illinois Bond
22Retirement and Interest Fund pursuant to Section 13 of the
23Build Illinois Bond Act, an amount equal to such deficiency
24shall be immediately paid from other moneys received by the
25Department pursuant to the Tax Acts to the Build Illinois Fund;
26provided, however, that any amounts paid to the Build Illinois

 

 

10000SB0482ham002- 79 -LRB100 05146 HLH 30547 a

1Fund in any fiscal year pursuant to this sentence shall be
2deemed to constitute payments pursuant to clause (b) of the
3preceding sentence and shall reduce the amount otherwise
4payable for such fiscal year pursuant to clause (b) of the
5preceding sentence. The moneys received by the Department
6pursuant to this Act and required to be deposited into the
7Build Illinois Fund are subject to the pledge, claim and charge
8set forth in Section 12 of the Build Illinois Bond Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of the sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993         $0
231994 53,000,000
241995 58,000,000
251996 61,000,000

 

 

10000SB0482ham002- 80 -LRB100 05146 HLH 30547 a

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

 

 

10000SB0482ham002- 81 -LRB100 05146 HLH 30547 a

12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

10000SB0482ham002- 82 -LRB100 05146 HLH 30547 a

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6    Subject to payment of amounts into the Capital Projects
7Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
8Fund, and the McCormick Place Expansion Project Fund pursuant
9to the preceding paragraphs or in any amendments thereto
10hereafter enacted, the Department shall each month deposit into
11the Aviation Fuel Sales Tax Refund Fund an amount estimated by
12the Department to be required for refunds of the 80% portion of
13the tax on aviation fuel under this Act.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

10000SB0482ham002- 83 -LRB100 05146 HLH 30547 a

1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after August 26, 2014 (the
15effective date of Public Act 98-1098 this amendatory Act of the
1698th General Assembly, each month, from the collections made
17under Section 9 of the Use Tax Act, Section 9 of the Service
18Use Tax Act, Section 9 of the Service Occupation Tax Act, and
19Section 3 of the Retailers' Occupation Tax Act, the Department
20shall pay into the Tax Compliance and Administration Fund, to
21be used, subject to appropriation, to fund additional auditors
22and compliance personnel at the Department of Revenue, an
23amount equal to 1/12 of 5% of 80% of the cash receipts
24collected during the preceding fiscal year by the Audit Bureau
25of the Department under the Use Tax Act, the Service Use Tax
26Act, the Service Occupation Tax Act, the Retailers' Occupation

 

 

10000SB0482ham002- 84 -LRB100 05146 HLH 30547 a

1Tax Act, and associated local occupation and use taxes
2administered by the Department (except the amount collected on
3aviation fuel sold on or after December 1, 2017).
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, 75% thereof shall be paid into the
6General Revenue Fund of the State Treasury and 25% shall be
7reserved in a special account and used only for the transfer to
8the Common School Fund as part of the monthly transfer from the
9General Revenue Fund in accordance with Section 8a of the State
10Finance Act.
11    As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18    Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
23100-303, eff. 8-24-17; revised 10-26-17.)
 
24    (Text of Section after amendment by P.A. 100-363)
25    Sec. 9. Each serviceman required or authorized to collect

 

 

10000SB0482ham002- 85 -LRB100 05146 HLH 30547 a

1the tax herein imposed shall pay to the Department the amount
2of such tax (except as otherwise provided) at the time when he
3is required to file his return for the period during which such
4tax was collected, less a discount of 2.1% prior to January 1,
51990 and 1.75% on and after January 1, 1990, or $5 per calendar
6year, whichever is greater, which is allowed to reimburse the
7serviceman for expenses incurred in collecting the tax, keeping
8records, preparing and filing returns, remitting the tax and
9supplying data to the Department on request. The discount under
10this Section is not allowed for taxes paid on aviation fuel
11that are deposited into the State Aviation Program Fund under
12this Act. The discount allowed under this Section is allowed
13only for returns that are filed in the manner required by this
14Act. The Department may disallow the discount for servicemen
15whose certificate of registration is revoked at the time the
16return is filed, but only if the Department's decision to
17revoke the certificate of registration has become final. A
18serviceman need not remit that part of any tax collected by him
19to the extent that he is required to pay and does pay the tax
20imposed by the Service Occupation Tax Act with respect to his
21sale of service involving the incidental transfer by him of the
22same property.
23    Except as provided hereinafter in this Section, on or
24before the twentieth day of each calendar month, such
25serviceman shall file a return for the preceding calendar month
26in accordance with reasonable Rules and Regulations to be

 

 

10000SB0482ham002- 86 -LRB100 05146 HLH 30547 a

1promulgated by the Department. Such return shall be filed on a
2form prescribed by the Department and shall contain such
3information as the Department may reasonably require. On and
4after January 1, 2018, with respect to servicemen whose annual
5gross receipts average $20,000 or more, all returns required to
6be filed pursuant to this Act shall be filed electronically.
7Servicemen who demonstrate that they do not have access to the
8Internet or demonstrate hardship in filing electronically may
9petition the Department to waive the electronic filing
10requirement.
11    The Department may require returns to be filed on a
12quarterly basis. If so required, a return for each calendar
13quarter shall be filed on or before the twentieth day of the
14calendar month following the end of such calendar quarter. The
15taxpayer shall also file a return with the Department for each
16of the first two months of each calendar quarter, on or before
17the twentieth day of the following calendar month, stating:
18        1. The name of the seller;
19        2. The address of the principal place of business from
20    which he engages in business as a serviceman in this State;
21        3. The total amount of taxable receipts received by him
22    during the preceding calendar month, including receipts
23    from charge and time sales, but less all deductions allowed
24    by law;
25        4. The amount of credit provided in Section 2d of this
26    Act;

 

 

10000SB0482ham002- 87 -LRB100 05146 HLH 30547 a

1        5. The amount of tax due;
2        5-5. The signature of the taxpayer; and
3        6. Such other reasonable information as the Department
4    may require.
5    Beginning on January 1, 2018, each serviceman required or
6authorized to collect the tax imposed by this Act on aviation
7fuel transferred as an incident of a sale of service in this
8State during the preceding calendar month shall, instead of
9reporting and paying tax on aviation fuel as otherwise required
10by this Section, report and pay the tax by filing an aviation
11fuel tax return with the Department on or before the twentieth
12day of each calendar month. The requirements related to the
13return shall be as otherwise provided in this Section.
14Notwithstanding any other provisions of this Act to the
15contrary, servicemen collecting tax on aviation fuel shall file
16all aviation fuel tax returns and shall make all aviation fuel
17tax payments by electronic means in the manner and form
18required by the Department. For purposes of this paragraph,
19"aviation fuel" means a product that is intended for use or
20offered for sale as fuel for an aircraft.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

10000SB0482ham002- 88 -LRB100 05146 HLH 30547 a

1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1995, a taxpayer who has
6an average monthly tax liability of $50,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 2000, a taxpayer who has
9an annual tax liability of $200,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. The term "annual tax liability" shall be the
12sum of the taxpayer's liabilities under this Act, and under all
13other State and local occupation and use tax laws administered
14by the Department, for the immediately preceding calendar year.
15The term "average monthly tax liability" means the sum of the
16taxpayer's liabilities under this Act, and under all other
17State and local occupation and use tax laws administered by the
18Department, for the immediately preceding calendar year
19divided by 12. Beginning on October 1, 2002, a taxpayer who has
20a tax liability in the amount set forth in subsection (b) of
21Section 2505-210 of the Department of Revenue Law shall make
22all payments required by rules of the Department by electronic
23funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make payments
26by electronic funds transfer. All taxpayers required to make

 

 

10000SB0482ham002- 89 -LRB100 05146 HLH 30547 a

1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    If the serviceman is otherwise required to file a monthly
14return and if the serviceman's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February and March of a given year
18being due by April 20 of such year; with the return for April,
19May and June of a given year being due by July 20 of such year;
20with the return for July, August and September of a given year
21being due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman is otherwise required to file a monthly
25or quarterly return and if the serviceman's average monthly tax
26liability to the Department does not exceed $50, the Department

 

 

10000SB0482ham002- 90 -LRB100 05146 HLH 30547 a

1may authorize his returns to be filed on an annual basis, with
2the return for a given year being due by January 20 of the
3following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a serviceman may file his return, in the
9case of any serviceman who ceases to engage in a kind of
10business which makes him responsible for filing returns under
11this Act, such serviceman shall file a final return under this
12Act with the Department not more than 1 month after
13discontinuing such business.
14    Where a serviceman collects the tax with respect to the
15selling price of property which he sells and the purchaser
16thereafter returns such property and the serviceman refunds the
17selling price thereof to the purchaser, such serviceman shall
18also refund, to the purchaser, the tax so collected from the
19purchaser. When filing his return for the period in which he
20refunds such tax to the purchaser, the serviceman may deduct
21the amount of the tax so refunded by him to the purchaser from
22any other Service Use Tax, Service Occupation Tax, retailers'
23occupation tax or use tax which such serviceman may be required
24to pay or remit to the Department, as shown by such return,
25provided that the amount of the tax to be deducted shall
26previously have been remitted to the Department by such

 

 

10000SB0482ham002- 91 -LRB100 05146 HLH 30547 a

1serviceman. If the serviceman shall not previously have
2remitted the amount of such tax to the Department, he shall be
3entitled to no deduction hereunder upon refunding such tax to
4the purchaser.
5    Any serviceman filing a return hereunder shall also include
6the total tax upon the selling price of tangible personal
7property purchased for use by him as an incident to a sale of
8service, and such serviceman shall remit the amount of such tax
9to the Department when filing such return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Service Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the serviceman has more than one business registered
17with the Department under separate registration hereunder,
18such serviceman shall not file each return that is due as a
19single return covering all such registered businesses, but
20shall file separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Tax Reform Fund, a special fund in
23the State Treasury, the net revenue realized for the preceding
24month from the 1% tax on sales of food for human consumption
25which is to be consumed off the premises where it is sold
26(other than alcoholic beverages, soft drinks and food which has

 

 

10000SB0482ham002- 92 -LRB100 05146 HLH 30547 a

1been prepared for immediate consumption) and prescription and
2nonprescription medicines, drugs, medical appliances, products
3classified as Class III medical devices, by the United States
4Food and Drug Administration that are used for cancer treatment
5pursuant to a prescription, as well as any accessories and
6components related to those devices, and insulin, urine testing
7materials, syringes and needles used by diabetics.
8    Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 20% of the
10net revenue realized for the preceding month from the 6.25%
11general rate on transfers of tangible personal property, other
12than (i) tangible personal property which is purchased outside
13Illinois at retail from a retailer and which is titled or
14registered by an agency of this State's government and (ii)
15aviation fuel sold on or after December 1, 2017. This exception
16for aviation fuel only applies for so long as the revenue use
17requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18binding on the State.
19    For aviation fuel sold on or after December 1, 2017, each
20month the Department shall pay into the State Aviation Program
21Fund 20% of the net revenue realized for the preceding month
22from the 6.25% general rate on the selling price of aviation
23fuel, less an amount estimated by the Department to be required
24for refunds of the 20% portion of the tax on aviation fuel
25under this Act, which amount shall be deposited into the
26Aviation fuel Sales Tax Refund Fund. The Department shall only

 

 

10000SB0482ham002- 93 -LRB100 05146 HLH 30547 a

1pay moneys into the State Aviation Program Fund and the
2Aviation Fuel Sales Tax Refund Fund under this Act for so long
3as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4U.S.C. 47133 are binding on the State.
5    Beginning August 1, 2000, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund 100% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol.
9    Beginning October 1, 2009, each month the Department shall
10pay into the Capital Projects Fund an amount that is equal to
11an amount estimated by the Department to represent 80% of the
12net revenue realized for the preceding month from the sale of
13candy, grooming and hygiene products, and soft drinks that had
14been taxed at a rate of 1% prior to September 1, 2009 but that
15are now taxed at 6.25%.
16    Beginning July 1, 2013, each month the Department shall pay
17into the Underground Storage Tank Fund from the proceeds
18collected under this Act, the Use Tax Act, the Service
19Occupation Tax Act, and the Retailers' Occupation Tax Act an
20amount equal to the average monthly deficit in the Underground
21Storage Tank Fund during the prior year, as certified annually
22by the Illinois Environmental Protection Agency, but the total
23payment into the Underground Storage Tank Fund under this Act,
24the Use Tax Act, the Service Occupation Tax Act, and the
25Retailers' Occupation Tax Act shall not exceed $18,000,000 in
26any State fiscal year. As used in this paragraph, the "average

 

 

10000SB0482ham002- 94 -LRB100 05146 HLH 30547 a

1monthly deficit" shall be equal to the difference between the
2average monthly claims for payment by the fund and the average
3monthly revenues deposited into the fund, excluding payments
4made pursuant to this paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, this Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, each month the Department shall deposit $500,000 into the
9State Crime Laboratory Fund.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to Section 3
18of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
19Act, Section 9 of the Service Use Tax Act, and Section 9 of the
20Service Occupation Tax Act, such Acts being hereinafter called
21the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
22may be, of moneys being hereinafter called the "Tax Act
23Amount", and (2) the amount transferred to the Build Illinois
24Fund from the State and Local Sales Tax Reform Fund shall be
25less than the Annual Specified Amount (as defined in Section 3
26of the Retailers' Occupation Tax Act), an amount equal to the

 

 

10000SB0482ham002- 95 -LRB100 05146 HLH 30547 a

1difference shall be immediately paid into the Build Illinois
2Fund from other moneys received by the Department pursuant to
3the Tax Acts; and further provided, that if on the last
4business day of any month the sum of (1) the Tax Act Amount
5required to be deposited into the Build Illinois Bond Account
6in the Build Illinois Fund during such month and (2) the amount
7transferred during such month to the Build Illinois Fund from
8the State and Local Sales Tax Reform Fund shall have been less
9than 1/12 of the Annual Specified Amount, an amount equal to
10the difference shall be immediately paid into the Build
11Illinois Fund from other moneys received by the Department
12pursuant to the Tax Acts; and, further provided, that in no
13event shall the payments required under the preceding proviso
14result in aggregate payments into the Build Illinois Fund
15pursuant to this clause (b) for any fiscal year in excess of
16the greater of (i) the Tax Act Amount or (ii) the Annual
17Specified Amount for such fiscal year; and, further provided,
18that the amounts payable into the Build Illinois Fund under
19this clause (b) shall be payable only until such time as the
20aggregate amount on deposit under each trust indenture securing
21Bonds issued and outstanding pursuant to the Build Illinois
22Bond Act is sufficient, taking into account any future
23investment income, to fully provide, in accordance with such
24indenture, for the defeasance of or the payment of the
25principal of, premium, if any, and interest on the Bonds
26secured by such indenture and on any Bonds expected to be

 

 

10000SB0482ham002- 96 -LRB100 05146 HLH 30547 a

1issued thereafter and all fees and costs payable with respect
2thereto, all as certified by the Director of the Bureau of the
3Budget (now Governor's Office of Management and Budget). If on
4the last business day of any month in which Bonds are
5outstanding pursuant to the Build Illinois Bond Act, the
6aggregate of the moneys deposited in the Build Illinois Bond
7Account in the Build Illinois Fund in such month shall be less
8than the amount required to be transferred in such month from
9the Build Illinois Bond Account to the Build Illinois Bond
10Retirement and Interest Fund pursuant to Section 13 of the
11Build Illinois Bond Act, an amount equal to such deficiency
12shall be immediately paid from other moneys received by the
13Department pursuant to the Tax Acts to the Build Illinois Fund;
14provided, however, that any amounts paid to the Build Illinois
15Fund in any fiscal year pursuant to this sentence shall be
16deemed to constitute payments pursuant to clause (b) of the
17preceding sentence and shall reduce the amount otherwise
18payable for such fiscal year pursuant to clause (b) of the
19preceding sentence. The moneys received by the Department
20pursuant to this Act and required to be deposited into the
21Build Illinois Fund are subject to the pledge, claim and charge
22set forth in Section 12 of the Build Illinois Bond Act.
23    Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

 

 

10000SB0482ham002- 97 -LRB100 05146 HLH 30547 a

1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

 

 

10000SB0482ham002- 98 -LRB100 05146 HLH 30547 a

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021246,000,000
142022260,000,000
152023275,000,000
162024 275,000,000
172025 275,000,000
182026 279,000,000
192027 292,000,000
202028 307,000,000
212029 322,000,000
222030 338,000,000
232031 350,000,000
242032 350,000,000
25and
26each fiscal year

 

 

10000SB0482ham002- 99 -LRB100 05146 HLH 30547 a

1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7    Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total Deposit",
19has been deposited.
20    Subject to payment of amounts into the Capital Projects
21Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
22Fund, and the McCormick Place Expansion Project Fund pursuant
23to the preceding paragraphs or in any amendments thereto
24hereafter enacted, the Department shall each month deposit into
25the Aviation Fuel Sales Tax Refund Fund an amount estimated by
26the Department to be required for refunds of the 80% portion of

 

 

10000SB0482ham002- 100 -LRB100 05146 HLH 30547 a

1the tax on aviation fuel under this Act.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

 

 

10000SB0482ham002- 101 -LRB100 05146 HLH 30547 a

1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after August 26, 2014 (the
3effective date of Public Act 98-1098 this amendatory Act of the
498th General Assembly, each month, from the collections made
5under Section 9 of the Use Tax Act, Section 9 of the Service
6Use Tax Act, Section 9 of the Service Occupation Tax Act, and
7Section 3 of the Retailers' Occupation Tax Act, the Department
8shall pay into the Tax Compliance and Administration Fund, to
9be used, subject to appropriation, to fund additional auditors
10and compliance personnel at the Department of Revenue, an
11amount equal to 1/12 of 5% of 80% of the cash receipts
12collected during the preceding fiscal year by the Audit Bureau
13of the Department under the Use Tax Act, the Service Use Tax
14Act, the Service Occupation Tax Act, the Retailers' Occupation
15Tax Act, and associated local occupation and use taxes
16administered by the Department (except the amount collected on
17aviation fuel sold on or after December 1, 2017).
18    Subject to payments of amounts into the Build Illinois
19Fund, the McCormick Place Expansion Project Fund, the Illinois
20Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
21Compliance and Administration Fund as provided in this Section,
22beginning on July 1, 2018 the Department shall pay each month
23into the Downstate Public Transportation Fund the moneys
24required to be so paid under Section 2-3 of the Downstate
25Public Transportation Act.
26    Of the remainder of the moneys received by the Department

 

 

10000SB0482ham002- 102 -LRB100 05146 HLH 30547 a

1pursuant to this Act, 75% thereof shall be paid into the
2General Revenue Fund of the State Treasury and 25% shall be
3reserved in a special account and used only for the transfer to
4the Common School Fund as part of the monthly transfer from the
5General Revenue Fund in accordance with Section 8a of the State
6Finance Act.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
19100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised
2010-26-17.)
 
21    (35 ILCS 110/17)  (from Ch. 120, par. 439.47)
22    Sec. 17. If it shall appear that an amount of tax or
23penalty or interest has been paid in error hereunder to the
24Department by a purchaser, as distinguished from the
25serviceman, whether such amount be paid through a mistake of

 

 

10000SB0482ham002- 103 -LRB100 05146 HLH 30547 a

1fact or an error of law, such purchaser may file a claim for
2credit or refund with the Department. If it shall appear that
3an amount of tax or penalty or interest has been paid in error
4to the Department hereunder by a serviceman who is required or
5authorized to collect and remit the Service Use Tax, whether
6such amount be paid through a mistake of fact or an error of
7law, such serviceman may file a claim for credit or refund with
8the Department, provided that no credit shall be allowed or
9refund made for any amount paid by any such serviceman unless
10it shall appear that he bore the burden of such amount and did
11not shift the burden thereof to anyone else (as in the case of
12a duplicated tax payment which the serviceman made to the
13Department and did not collect from anyone else), or unless it
14shall appear that he or his legal representative has
15unconditionally repaid such amount to his vendee (1) who bore
16the burden thereof and has not shifted such burden directly or
17indirectly in any manner whatsoever; (2) who, if he has shifted
18such burden, has repaid unconditionally such amount to his own
19vendee, and (3) who is not entitled to receive any
20reimbursement therefor from any other source than from his
21vendor, nor to be relieved of such burden in any other manner
22whatsoever. If it shall appear that an amount of tax has been
23paid in error hereunder by the purchaser to a serviceman, who
24retained such tax as reimbursement for his tax liability on the
25same sale of service under the Service Occupation Tax Act, and
26who paid such tax as required by the Service Occupation Tax

 

 

10000SB0482ham002- 104 -LRB100 05146 HLH 30547 a

1Act, whether such amount be paid through a mistake of fact or
2an error of law, the procedure for recovering such tax shall be
3that prescribed in Sections 17, 18, 19 and 20 of the Service
4Occupation Tax Act.
5    Any credit or refund that is allowed under this Section
6shall bear interest at the rate and in the manner specified in
7the Uniform Penalty and Interest Act.
8    Any claim filed hereunder shall be filed upon a form
9prescribed and furnished by the Department. The claim shall be
10signed by the claimant (or by the claimant's legal
11representative if the claimant shall have died or become a
12person under legal disability), or by a duly authorized agent
13of the claimant or his or her legal representative.
14    A claim for credit or refund shall be considered to have
15been filed with the Department on the date upon which it is
16received by the Department. Upon receipt of any claim for
17credit or refund filed under this Act, any officer or employee
18of the Department, authorized in writing by the Director of
19Revenue to acknowledge receipt of such claims on behalf of the
20Department, shall execute on behalf of the Department, and
21shall deliver or mail to the claimant or his duly authorized
22agent, a written receipt, acknowledging that the claim has been
23filed with the Department, describing the claim in sufficient
24detail to identify it and stating the date upon which the claim
25was received by the Department. Such written receipt shall be
26prima facie evidence that the Department received the claim

 

 

10000SB0482ham002- 105 -LRB100 05146 HLH 30547 a

1described in such receipt and shall be prima facie evidence of
2the date when such claim was received by the Department. In the
3absence of such a written receipt, the records of the
4Department as to when the claim was received by the Department,
5or as to whether or not the claim was received at all by the
6Department, shall be deemed to be prima facie correct upon
7these questions in the event of any dispute between the
8claimant (or his or her legal representative) and the
9Department concerning these questions.
10    In case the Department determines that the claimant is
11entitled to a refund, such refund shall be made only from the
12Aviation Fuel Sales Tax Refund Fund or from such appropriation
13as may be available for that purpose, as appropriate. If it
14appears unlikely that the amount available appropriated would
15permit everyone having a claim allowed during the period
16covered by such appropriation or from the Aviation Fuel Sales
17Tax Refund Fund, as appropriate, to elect to receive a cash
18refund, the Department, by rule or regulation, shall provide
19for the payment of refunds in hardship cases and shall define
20what types of cases qualify as hardship cases.
21(Source: P.A. 87-205.)
 
22    Section 20. The Service Occupation Tax Act is amended by
23changing Sections 9 and 17 as follows:
 
24    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)

 

 

10000SB0482ham002- 106 -LRB100 05146 HLH 30547 a

1    (Text of Section before amendment by P.A. 100-363)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax at the time when he is required to file his return
5for the period during which such tax was collectible, less a
6discount of 2.1% prior to January 1, 1990, and 1.75% on and
7after January 1, 1990, or $5 per calendar year, whichever is
8greater, which is allowed to reimburse the serviceman for
9expenses incurred in collecting the tax, keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. The discount under this
12Section is not allowed for taxes paid on aviation fuel that are
13deposited into the State Aviation Program Fund under this Act.
14The discount allowed under this Section is allowed only for
15returns that are filed in the manner required by this Act. The
16Department may disallow the discount for servicemen whose
17certificate of registration is revoked at the time the return
18is filed, but only if the Department's decision to revoke the
19certificate of registration has become final.
20    Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the serviceman, in collecting the tax may collect, for
25each tax return period, only the tax applicable to the part of
26the selling price actually received during such tax return

 

 

10000SB0482ham002- 107 -LRB100 05146 HLH 30547 a

1period.
2    Except as provided hereinafter in this Section, on or
3before the twentieth day of each calendar month, such
4serviceman shall file a return for the preceding calendar month
5in accordance with reasonable rules and regulations to be
6promulgated by the Department of Revenue. Such return shall be
7filed on a form prescribed by the Department and shall contain
8such information as the Department may reasonably require. On
9and after January 1, 2018, with respect to servicemen whose
10annual gross receipts average $20,000 or more, all returns
11required to be filed pursuant to this Act shall be filed
12electronically. Servicemen who demonstrate that they do not
13have access to the Internet or demonstrate hardship in filing
14electronically may petition the Department to waive the
15electronic filing requirement.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in business as a serviceman in this State;
26        3. The total amount of taxable receipts received by him

 

 

10000SB0482ham002- 108 -LRB100 05146 HLH 30547 a

1    during the preceding calendar month, including receipts
2    from charge and time sales, but less all deductions allowed
3    by law;
4        4. The amount of credit provided in Section 2d of this
5    Act;
6        5. The amount of tax due;
7        5-5. The signature of the taxpayer; and
8        6. Such other reasonable information as the Department
9    may require.
10    Beginning on January 1, 2018, each serviceman required or
11authorized to collect the tax herein imposed on aviation fuel
12acquired as an incident to the purchase of a service in this
13State during the preceding calendar month shall, instead of
14reporting and paying tax as otherwise required by this Section,
15file an aviation fuel tax return with the Department on or
16before the twentieth day of each calendar month. The
17requirements related to the return shall be as otherwise
18provided in this Section. Notwithstanding any other provisions
19of this Act to the contrary, servicemen transferring aviation
20fuel incident to sales of service shall file all aviation fuel
21tax returns and shall make all aviation fuel tax payments by
22electronic means in the manner and form required by the
23Department. For purposes of this paragraph, "aviation fuel"
24means a product that is intended for use or offered for sale as
25fuel for an aircraft.
26    If a taxpayer fails to sign a return within 30 days after

 

 

10000SB0482ham002- 109 -LRB100 05146 HLH 30547 a

1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Prior to October 1, 2003, and on and after September 1,
52004 a serviceman may accept a Manufacturer's Purchase Credit
6certification from a purchaser in satisfaction of Service Use
7Tax as provided in Section 3-70 of the Service Use Tax Act if
8the purchaser provides the appropriate documentation as
9required by Section 3-70 of the Service Use Tax Act. A
10Manufacturer's Purchase Credit certification, accepted prior
11to October 1, 2003 or on or after September 1, 2004 by a
12serviceman as provided in Section 3-70 of the Service Use Tax
13Act, may be used by that serviceman to satisfy Service
14Occupation Tax liability in the amount claimed in the
15certification, not to exceed 6.25% of the receipts subject to
16tax from a qualifying purchase. A Manufacturer's Purchase
17Credit reported on any original or amended return filed under
18this Act after October 20, 2003 for reporting periods prior to
19September 1, 2004 shall be disallowed. Manufacturer's Purchase
20Credit reported on annual returns due on or after January 1,
212005 will be disallowed for periods prior to September 1, 2004.
22No Manufacturer's Purchase Credit may be used after September
2330, 2003 through August 31, 2004 to satisfy any tax liability
24imposed under this Act, including any audit liability.
25    If the serviceman's average monthly tax liability to the
26Department does not exceed $200, the Department may authorize

 

 

10000SB0482ham002- 110 -LRB100 05146 HLH 30547 a

1his returns to be filed on a quarter annual basis, with the
2return for January, February and March of a given year being
3due by April 20 of such year; with the return for April, May
4and June of a given year being due by July 20 of such year; with
5the return for July, August and September of a given year being
6due by October 20 of such year, and with the return for
7October, November and December of a given year being due by
8January 20 of the following year.
9    If the serviceman's average monthly tax liability to the
10Department does not exceed $50, the Department may authorize
11his returns to be filed on an annual basis, with the return for
12a given year being due by January 20 of the following year.
13    Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as monthly
15returns.
16    Notwithstanding any other provision in this Act concerning
17the time within which a serviceman may file his return, in the
18case of any serviceman who ceases to engage in a kind of
19business which makes him responsible for filing returns under
20this Act, such serviceman shall file a final return under this
21Act with the Department not more than 1 month after
22discontinuing such business.
23    Beginning October 1, 1993, a taxpayer who has an average
24monthly tax liability of $150,000 or more shall make all
25payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1994, a taxpayer who has

 

 

10000SB0482ham002- 111 -LRB100 05146 HLH 30547 a

1an average monthly tax liability of $100,000 or more shall make
2all payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1995, a taxpayer who has
4an average monthly tax liability of $50,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 2000, a taxpayer who has
7an annual tax liability of $200,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. The term "annual tax liability" shall be the
10sum of the taxpayer's liabilities under this Act, and under all
11other State and local occupation and use tax laws administered
12by the Department, for the immediately preceding calendar year.
13The term "average monthly tax liability" means the sum of the
14taxpayer's liabilities under this Act, and under all other
15State and local occupation and use tax laws administered by the
16Department, for the immediately preceding calendar year
17divided by 12. Beginning on October 1, 2002, a taxpayer who has
18a tax liability in the amount set forth in subsection (b) of
19Section 2505-210 of the Department of Revenue Law shall make
20all payments required by rules of the Department by electronic
21funds transfer.
22    Before August 1 of each year beginning in 1993, the
23Department shall notify all taxpayers required to make payments
24by electronic funds transfer. All taxpayers required to make
25payments by electronic funds transfer shall make those payments
26for a minimum of one year beginning on October 1.

 

 

10000SB0482ham002- 112 -LRB100 05146 HLH 30547 a

1    Any taxpayer not required to make payments by electronic
2funds transfer may make payments by electronic funds transfer
3with the permission of the Department.
4    All taxpayers required to make payment by electronic funds
5transfer and any taxpayers authorized to voluntarily make
6payments by electronic funds transfer shall make those payments
7in the manner authorized by the Department.
8    The Department shall adopt such rules as are necessary to
9effectuate a program of electronic funds transfer and the
10requirements of this Section.
11    Where a serviceman collects the tax with respect to the
12selling price of tangible personal property which he sells and
13the purchaser thereafter returns such tangible personal
14property and the serviceman refunds the selling price thereof
15to the purchaser, such serviceman shall also refund, to the
16purchaser, the tax so collected from the purchaser. When filing
17his return for the period in which he refunds such tax to the
18purchaser, the serviceman may deduct the amount of the tax so
19refunded by him to the purchaser from any other Service
20Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
21Use Tax which such serviceman may be required to pay or remit
22to the Department, as shown by such return, provided that the
23amount of the tax to be deducted shall previously have been
24remitted to the Department by such serviceman. If the
25serviceman shall not previously have remitted the amount of
26such tax to the Department, he shall be entitled to no

 

 

10000SB0482ham002- 113 -LRB100 05146 HLH 30547 a

1deduction hereunder upon refunding such tax to the purchaser.
2    If experience indicates such action to be practicable, the
3Department may prescribe and furnish a combination or joint
4return which will enable servicemen, who are required to file
5returns hereunder and also under the Retailers' Occupation Tax
6Act, the Use Tax Act or the Service Use Tax Act, to furnish all
7the return information required by all said Acts on the one
8form.
9    Where the serviceman has more than one business registered
10with the Department under separate registrations hereunder,
11such serviceman shall file separate returns for each registered
12business.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund the revenue realized for
15the preceding month from the 1% tax on sales of food for human
16consumption which is to be consumed off the premises where it
17is sold (other than alcoholic beverages, soft drinks and food
18which has been prepared for immediate consumption) and
19prescription and nonprescription medicines, drugs, medical
20appliances, products classified as Class III medical devices by
21the United States Food and Drug Administration that are used
22for cancer treatment pursuant to a prescription, as well as any
23accessories and components related to those devices, and
24insulin, urine testing materials, syringes and needles used by
25diabetics.
26    Beginning January 1, 1990, each month the Department shall

 

 

10000SB0482ham002- 114 -LRB100 05146 HLH 30547 a

1pay into the County and Mass Transit District Fund 4% of the
2revenue realized for the preceding month from the 6.25% general
3rate on sales of tangible personal property other than aviation
4fuel sold on or after December 1, 2017. This exception for
5aviation fuel only applies for so long as the revenue use
6requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7binding on the State.
8    For aviation fuel sold on or after December 1, 2017, each
9month the Department shall pay into the State Aviation Program
10Fund 4% of the net revenue realized for the preceding month
11from the 6.25% general rate on the selling price of aviation
12fuel, less an amount estimated by the Department to be required
13for refunds of the 4% portion of the tax on aviation fuel under
14this Act, which amount shall be deposited into the Aviation
15Fuel Sales Tax Refund Fund. The Department shall only pay
16moneys into the State Aviation Program Fund and the Aviation
17Fuel Sales Tax Refund Fund under this Act for so long as the
18revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1947133 are binding on the State.
20    Beginning August 1, 2000, each month the Department shall
21pay into the County and Mass Transit District Fund 20% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol.
24    Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund 16% of the revenue
26realized for the preceding month from the 6.25% general rate on

 

 

10000SB0482ham002- 115 -LRB100 05146 HLH 30547 a

1transfers of tangible personal property other than aviation
2fuel sold on or after December 1, 2017. This exception for
3aviation fuel only applies for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the State.
6    For aviation fuel sold on or after December 1, 2017, each
7month the Department shall pay into the State Aviation Program
8Fund 16% of the net revenue realized for the preceding month
9from the 6.25% general rate on the selling price of aviation
10fuel, less an amount estimated by the Department to be required
11for refunds of the 16% portion of the tax on aviation fuel
12under this Act, which amount shall be deposited into the
13Aviation Fuel Sales Tax Refund Fund. The Department shall only
14pay moneys into the State Aviation Program Fund and the
15Aviation Fuel Sales Tax Refund Fund under this Act for so long
16as the revenue use requirements of 49 U.S.C. 47107(b) and 49
17U.S.C. 47133 are binding on the State.
18    Beginning August 1, 2000, each month the Department shall
19pay into the Local Government Tax Fund 80% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of motor fuel and gasohol.
22    Beginning October 1, 2009, each month the Department shall
23pay into the Capital Projects Fund an amount that is equal to
24an amount estimated by the Department to represent 80% of the
25net revenue realized for the preceding month from the sale of
26candy, grooming and hygiene products, and soft drinks that had

 

 

10000SB0482ham002- 116 -LRB100 05146 HLH 30547 a

1been taxed at a rate of 1% prior to September 1, 2009 but that
2are now taxed at 6.25%.
3    Beginning July 1, 2013, each month the Department shall pay
4into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Use Tax Act, the Service Use Tax
6Act, and the Retailers' Occupation Tax Act an amount equal to
7the average monthly deficit in the Underground Storage Tank
8Fund during the prior year, as certified annually by the
9Illinois Environmental Protection Agency, but the total
10payment into the Underground Storage Tank Fund under this Act,
11the Use Tax Act, the Service Use Tax Act, and the Retailers'
12Occupation Tax Act shall not exceed $18,000,000 in any State
13fiscal year. As used in this paragraph, the "average monthly
14deficit" shall be equal to the difference between the average
15monthly claims for payment by the fund and the average monthly
16revenues deposited into the fund, excluding payments made
17pursuant to this paragraph.
18    Beginning July 1, 2015, of the remainder of the moneys
19received by the Department under the Use Tax Act, the Service
20Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
21each month the Department shall deposit $500,000 into the State
22Crime Laboratory Fund.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, (a) 1.75% thereof shall be paid into the
25Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
26and after July 1, 1989, 3.8% thereof shall be paid into the

 

 

10000SB0482ham002- 117 -LRB100 05146 HLH 30547 a

1Build Illinois Fund; provided, however, that if in any fiscal
2year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3may be, of the moneys received by the Department and required
4to be paid into the Build Illinois Fund pursuant to Section 3
5of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
6Act, Section 9 of the Service Use Tax Act, and Section 9 of the
7Service Occupation Tax Act, such Acts being hereinafter called
8the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
9may be, of moneys being hereinafter called the "Tax Act
10Amount", and (2) the amount transferred to the Build Illinois
11Fund from the State and Local Sales Tax Reform Fund shall be
12less than the Annual Specified Amount (as defined in Section 3
13of the Retailers' Occupation Tax Act), an amount equal to the
14difference shall be immediately paid into the Build Illinois
15Fund from other moneys received by the Department pursuant to
16the Tax Acts; and further provided, that if on the last
17business day of any month the sum of (1) the Tax Act Amount
18required to be deposited into the Build Illinois Account in the
19Build Illinois Fund during such month and (2) the amount
20transferred during such month to the Build Illinois Fund from
21the State and Local Sales Tax Reform Fund shall have been less
22than 1/12 of the Annual Specified Amount, an amount equal to
23the difference shall be immediately paid into the Build
24Illinois Fund from other moneys received by the Department
25pursuant to the Tax Acts; and, further provided, that in no
26event shall the payments required under the preceding proviso

 

 

10000SB0482ham002- 118 -LRB100 05146 HLH 30547 a

1result in aggregate payments into the Build Illinois Fund
2pursuant to this clause (b) for any fiscal year in excess of
3the greater of (i) the Tax Act Amount or (ii) the Annual
4Specified Amount for such fiscal year; and, further provided,
5that the amounts payable into the Build Illinois Fund under
6this clause (b) shall be payable only until such time as the
7aggregate amount on deposit under each trust indenture securing
8Bonds issued and outstanding pursuant to the Build Illinois
9Bond Act is sufficient, taking into account any future
10investment income, to fully provide, in accordance with such
11indenture, for the defeasance of or the payment of the
12principal of, premium, if any, and interest on the Bonds
13secured by such indenture and on any Bonds expected to be
14issued thereafter and all fees and costs payable with respect
15thereto, all as certified by the Director of the Bureau of the
16Budget (now Governor's Office of Management and Budget). If on
17the last business day of any month in which Bonds are
18outstanding pursuant to the Build Illinois Bond Act, the
19aggregate of the moneys deposited in the Build Illinois Bond
20Account in the Build Illinois Fund in such month shall be less
21than the amount required to be transferred in such month from
22the Build Illinois Bond Account to the Build Illinois Bond
23Retirement and Interest Fund pursuant to Section 13 of the
24Build Illinois Bond Act, an amount equal to such deficiency
25shall be immediately paid from other moneys received by the
26Department pursuant to the Tax Acts to the Build Illinois Fund;

 

 

10000SB0482ham002- 119 -LRB100 05146 HLH 30547 a

1provided, however, that any amounts paid to the Build Illinois
2Fund in any fiscal year pursuant to this sentence shall be
3deemed to constitute payments pursuant to clause (b) of the
4preceding sentence and shall reduce the amount otherwise
5payable for such fiscal year pursuant to clause (b) of the
6preceding sentence. The moneys received by the Department
7pursuant to this Act and required to be deposited into the
8Build Illinois Fund are subject to the pledge, claim and charge
9set forth in Section 12 of the Build Illinois Bond Act.
10    Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of the sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993         $0
241994 53,000,000
251995 58,000,000

 

 

10000SB0482ham002- 120 -LRB100 05146 HLH 30547 a

11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021246,000,000

 

 

10000SB0482ham002- 121 -LRB100 05146 HLH 30547 a

12022260,000,000
22023275,000,000
32024 275,000,000
42025 275,000,000
52026 279,000,000
62027 292,000,000
72028 307,000,000
82029 322,000,000
92030 338,000,000
102031 350,000,000
112032 350,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20    Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

 

 

10000SB0482ham002- 122 -LRB100 05146 HLH 30547 a

1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total Deposit",
6has been deposited.
7    Subject to payment of amounts into the Capital Projects
8Fund, the Build Illinois Fund, and the McCormick Place
9Expansion Project Fund pursuant to the preceding paragraphs or
10in any amendments thereto hereafter enacted, the Department
11shall each month deposit into the Aviation Fuel Sales Tax
12Refund Fund an amount estimated by the Department to be
13required for refunds of the 80% portion of the tax on aviation
14fuel under this Act.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois Tax
20Increment Fund 0.27% of 80% of the net revenue realized for the
21preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning with the receipt of the first report of

 

 

10000SB0482ham002- 123 -LRB100 05146 HLH 30547 a

1taxes paid by an eligible business and continuing for a 25-year
2period, the Department shall each month pay into the Energy
3Infrastructure Fund 80% of the net revenue realized from the
46.25% general rate on the selling price of Illinois-mined coal
5that was sold to an eligible business. For purposes of this
6paragraph, the term "eligible business" means a new electric
7generating facility certified pursuant to Section 605-332 of
8the Department of Commerce and Economic Opportunity Law of the
9Civil Administrative Code of Illinois.
10    Subject to payment of amounts into the Build Illinois Fund,
11the McCormick Place Expansion Project Fund, the Illinois Tax
12Increment Fund, and the Energy Infrastructure Fund pursuant to
13the preceding paragraphs or in any amendments to this Section
14hereafter enacted, beginning on the first day of the first
15calendar month to occur on or after August 26, 2014 (the
16effective date of Public Act 98-1098) this amendatory Act of
17the 98th General Assembly, each month, from the collections
18made under Section 9 of the Use Tax Act, Section 9 of the
19Service Use Tax Act, Section 9 of the Service Occupation Tax
20Act, and Section 3 of the Retailers' Occupation Tax Act, the
21Department shall pay into the Tax Compliance and Administration
22Fund, to be used, subject to appropriation, to fund additional
23auditors and compliance personnel at the Department of Revenue,
24an amount equal to 1/12 of 5% of 80% of the cash receipts
25collected during the preceding fiscal year by the Audit Bureau
26of the Department under the Use Tax Act, the Service Use Tax

 

 

10000SB0482ham002- 124 -LRB100 05146 HLH 30547 a

1Act, the Service Occupation Tax Act, the Retailers' Occupation
2Tax Act, and associated local occupation and use taxes
3administered by the Department (except the amount collected on
4aviation fuel sold on or after December 1, 2017).
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, 75% shall be paid into the General
7Revenue Fund of the State Treasury and 25% shall be reserved in
8a special account and used only for the transfer to the Common
9School Fund as part of the monthly transfer from the General
10Revenue Fund in accordance with Section 8a of the State Finance
11Act.
12    The Department may, upon separate written notice to a
13taxpayer, require the taxpayer to prepare and file with the
14Department on a form prescribed by the Department within not
15less than 60 days after receipt of the notice an annual
16information return for the tax year specified in the notice.
17Such annual return to the Department shall include a statement
18of gross receipts as shown by the taxpayer's last Federal
19income tax return. If the total receipts of the business as
20reported in the Federal income tax return do not agree with the
21gross receipts reported to the Department of Revenue for the
22same period, the taxpayer shall attach to his annual return a
23schedule showing a reconciliation of the 2 amounts and the
24reasons for the difference. The taxpayer's annual return to the
25Department shall also disclose the cost of goods sold by the
26taxpayer during the year covered by such return, opening and

 

 

10000SB0482ham002- 125 -LRB100 05146 HLH 30547 a

1closing inventories of such goods for such year, cost of goods
2used from stock or taken from stock and given away by the
3taxpayer during such year, pay roll information of the
4taxpayer's business during such year and any additional
5reasonable information which the Department deems would be
6helpful in determining the accuracy of the monthly, quarterly
7or annual returns filed by such taxpayer as hereinbefore
8provided for in this Section.
9    If the annual information return required by this Section
10is not filed when and as required, the taxpayer shall be liable
11as follows:
12        (i) Until January 1, 1994, the taxpayer shall be liable
13    for a penalty equal to 1/6 of 1% of the tax due from such
14    taxpayer under this Act during the period to be covered by
15    the annual return for each month or fraction of a month
16    until such return is filed as required, the penalty to be
17    assessed and collected in the same manner as any other
18    penalty provided for in this Act.
19        (ii) On and after January 1, 1994, the taxpayer shall
20    be liable for a penalty as described in Section 3-4 of the
21    Uniform Penalty and Interest Act.
22    The chief executive officer, proprietor, owner or highest
23ranking manager shall sign the annual return to certify the
24accuracy of the information contained therein. Any person who
25willfully signs the annual return containing false or
26inaccurate information shall be guilty of perjury and punished

 

 

10000SB0482ham002- 126 -LRB100 05146 HLH 30547 a

1accordingly. The annual return form prescribed by the
2Department shall include a warning that the person signing the
3return may be liable for perjury.
4    The foregoing portion of this Section concerning the filing
5of an annual information return shall not apply to a serviceman
6who is not required to file an income tax return with the
7United States Government.
8    As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15    Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19    For greater simplicity of administration, it shall be
20permissible for manufacturers, importers and wholesalers whose
21products are sold by numerous servicemen in Illinois, and who
22wish to do so, to assume the responsibility for accounting and
23paying to the Department all tax accruing under this Act with
24respect to such sales, if the servicemen who are affected do
25not make written objection to the Department to this
26arrangement.

 

 

10000SB0482ham002- 127 -LRB100 05146 HLH 30547 a

1(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2100-303, eff. 8-24-17; revised 10-31-17)
 
3    (Text of Section after amendment by P.A. 100-363)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax at the time when he is required to file his return
7for the period during which such tax was collectible, less a
8discount of 2.1% prior to January 1, 1990, and 1.75% on and
9after January 1, 1990, or $5 per calendar year, whichever is
10greater, which is allowed to reimburse the serviceman for
11expenses incurred in collecting the tax, keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request. The discount under this
14Section is not allowed for taxes paid on aviation fuel that are
15deposited into the State Aviation Program Fund under this Act.
16The discount allowed under this Section is allowed only for
17returns that are filed in the manner required by this Act. The
18Department may disallow the discount for servicemen whose
19certificate of registration is revoked at the time the return
20is filed, but only if the Department's decision to revoke the
21certificate of registration has become final.
22    Where such tangible personal property is sold under a
23conditional sales contract, or under any other form of sale
24wherein the payment of the principal sum, or a part thereof, is
25extended beyond the close of the period for which the return is

 

 

10000SB0482ham002- 128 -LRB100 05146 HLH 30547 a

1filed, the serviceman, in collecting the tax may collect, for
2each tax return period, only the tax applicable to the part of
3the selling price actually received during such tax return
4period.
5    Except as provided hereinafter in this Section, on or
6before the twentieth day of each calendar month, such
7serviceman shall file a return for the preceding calendar month
8in accordance with reasonable rules and regulations to be
9promulgated by the Department of Revenue. Such return shall be
10filed on a form prescribed by the Department and shall contain
11such information as the Department may reasonably require. On
12and after January 1, 2018, with respect to servicemen whose
13annual gross receipts average $20,000 or more, all returns
14required to be filed pursuant to this Act shall be filed
15electronically. Servicemen who demonstrate that they do not
16have access to the Internet or demonstrate hardship in filing
17electronically may petition the Department to waive the
18electronic filing requirement.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

10000SB0482ham002- 129 -LRB100 05146 HLH 30547 a

1        2. The address of the principal place of business from
2    which he engages in business as a serviceman in this State;
3        3. The total amount of taxable receipts received by him
4    during the preceding calendar month, including receipts
5    from charge and time sales, but less all deductions allowed
6    by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due;
10        5-5. The signature of the taxpayer; and
11        6. Such other reasonable information as the Department
12    may require.
13    Beginning on January 1, 2018, each serviceman required or
14authorized to collect the tax herein imposed on aviation fuel
15acquired as an incident to the purchase of a service in this
16State during the preceding calendar month shall, instead of
17reporting and paying tax as otherwise required by this Section,
18file an aviation fuel tax return with the Department on or
19before the twentieth day of each calendar month. The
20requirements related to the return shall be as otherwise
21provided in this Section. Notwithstanding any other provisions
22of this Act to the contrary, servicemen transferring aviation
23fuel incident to sales of service shall file all aviation fuel
24tax returns and shall make all aviation fuel tax payments by
25electronic means in the manner and form required by the
26Department. For purposes of this paragraph, "aviation fuel"

 

 

10000SB0482ham002- 130 -LRB100 05146 HLH 30547 a

1means a product that is intended for use or offered for sale as
2fuel for an aircraft.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Prior to October 1, 2003, and on and after September 1,
82004 a serviceman may accept a Manufacturer's Purchase Credit
9certification from a purchaser in satisfaction of Service Use
10Tax as provided in Section 3-70 of the Service Use Tax Act if
11the purchaser provides the appropriate documentation as
12required by Section 3-70 of the Service Use Tax Act. A
13Manufacturer's Purchase Credit certification, accepted prior
14to October 1, 2003 or on or after September 1, 2004 by a
15serviceman as provided in Section 3-70 of the Service Use Tax
16Act, may be used by that serviceman to satisfy Service
17Occupation Tax liability in the amount claimed in the
18certification, not to exceed 6.25% of the receipts subject to
19tax from a qualifying purchase. A Manufacturer's Purchase
20Credit reported on any original or amended return filed under
21this Act after October 20, 2003 for reporting periods prior to
22September 1, 2004 shall be disallowed. Manufacturer's Purchase
23Credit reported on annual returns due on or after January 1,
242005 will be disallowed for periods prior to September 1, 2004.
25No Manufacturer's Purchase Credit may be used after September
2630, 2003 through August 31, 2004 to satisfy any tax liability

 

 

10000SB0482ham002- 131 -LRB100 05146 HLH 30547 a

1imposed under this Act, including any audit liability.
2    If the serviceman's average monthly tax liability to the
3Department does not exceed $200, the Department may authorize
4his returns to be filed on a quarter annual basis, with the
5return for January, February and March of a given year being
6due by April 20 of such year; with the return for April, May
7and June of a given year being due by July 20 of such year; with
8the return for July, August and September of a given year being
9due by October 20 of such year, and with the return for
10October, November and December of a given year being due by
11January 20 of the following year.
12    If the serviceman's average monthly tax liability to the
13Department does not exceed $50, the Department may authorize
14his returns to be filed on an annual basis, with the return for
15a given year being due by January 20 of the following year.
16    Such quarter annual and annual returns, as to form and
17substance, shall be subject to the same requirements as monthly
18returns.
19    Notwithstanding any other provision in this Act concerning
20the time within which a serviceman may file his return, in the
21case of any serviceman who ceases to engage in a kind of
22business which makes him responsible for filing returns under
23this Act, such serviceman shall file a final return under this
24Act with the Department not more than 1 month after
25discontinuing such business.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

10000SB0482ham002- 132 -LRB100 05146 HLH 30547 a

1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1995, a taxpayer who has
7an average monthly tax liability of $50,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 2000, a taxpayer who has
10an annual tax liability of $200,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. The term "annual tax liability" shall be the
13sum of the taxpayer's liabilities under this Act, and under all
14other State and local occupation and use tax laws administered
15by the Department, for the immediately preceding calendar year.
16The term "average monthly tax liability" means the sum of the
17taxpayer's liabilities under this Act, and under all other
18State and local occupation and use tax laws administered by the
19Department, for the immediately preceding calendar year
20divided by 12. Beginning on October 1, 2002, a taxpayer who has
21a tax liability in the amount set forth in subsection (b) of
22Section 2505-210 of the Department of Revenue Law shall make
23all payments required by rules of the Department by electronic
24funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make payments

 

 

10000SB0482ham002- 133 -LRB100 05146 HLH 30547 a

1by electronic funds transfer. All taxpayers required to make
2payments by electronic funds transfer shall make those payments
3for a minimum of one year beginning on October 1.
4    Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7    All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those payments
10in the manner authorized by the Department.
11    The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14    Where a serviceman collects the tax with respect to the
15selling price of tangible personal property which he sells and
16the purchaser thereafter returns such tangible personal
17property and the serviceman refunds the selling price thereof
18to the purchaser, such serviceman shall also refund, to the
19purchaser, the tax so collected from the purchaser. When filing
20his return for the period in which he refunds such tax to the
21purchaser, the serviceman may deduct the amount of the tax so
22refunded by him to the purchaser from any other Service
23Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
24Use Tax which such serviceman may be required to pay or remit
25to the Department, as shown by such return, provided that the
26amount of the tax to be deducted shall previously have been

 

 

10000SB0482ham002- 134 -LRB100 05146 HLH 30547 a

1remitted to the Department by such serviceman. If the
2serviceman shall not previously have remitted the amount of
3such tax to the Department, he shall be entitled to no
4deduction hereunder upon refunding such tax to the purchaser.
5    If experience indicates such action to be practicable, the
6Department may prescribe and furnish a combination or joint
7return which will enable servicemen, who are required to file
8returns hereunder and also under the Retailers' Occupation Tax
9Act, the Use Tax Act or the Service Use Tax Act, to furnish all
10the return information required by all said Acts on the one
11form.
12    Where the serviceman has more than one business registered
13with the Department under separate registrations hereunder,
14such serviceman shall file separate returns for each registered
15business.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund the revenue realized for
18the preceding month from the 1% tax on sales of food for human
19consumption which is to be consumed off the premises where it
20is sold (other than alcoholic beverages, soft drinks and food
21which has been prepared for immediate consumption) and
22prescription and nonprescription medicines, drugs, medical
23appliances, products classified as Class III medical devices by
24the United States Food and Drug Administration that are used
25for cancer treatment pursuant to a prescription, as well as any
26accessories and components related to those devices, and

 

 

10000SB0482ham002- 135 -LRB100 05146 HLH 30547 a

1insulin, urine testing materials, syringes and needles used by
2diabetics.
3    Beginning January 1, 1990, each month the Department shall
4pay into the County and Mass Transit District Fund 4% of the
5revenue realized for the preceding month from the 6.25% general
6rate on sales of tangible personal property other than aviation
7fuel sold on or after December 1, 2017. This exception for
8aviation fuel only applies for so long as the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the State.
11    For aviation fuel sold on or after December 1, 2017, each
12month the Department shall pay into the State Aviation Program
13Fund 4% of the net revenue realized for the preceding month
14from the 6.25% general rate on the selling price of aviation
15fuel, less an amount estimated by the Department to be required
16for refunds of the 4% portion of the tax on aviation fuel under
17this Act, which amount shall be deposited into the Aviation
18Fuel Sales Tax Refund Fund. The Department shall only pay
19moneys into the State Aviation Program Fund and the Aviation
20Fuel Sales Tax Refund Fund under this Act for so long as the
21revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2247133 are binding on the State.
23    Beginning August 1, 2000, each month the Department shall
24pay into the County and Mass Transit District Fund 20% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

 

 

10000SB0482ham002- 136 -LRB100 05146 HLH 30547 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the revenue
3realized for the preceding month from the 6.25% general rate on
4transfers of tangible personal property other than aviation
5fuel sold on or after December 1, 2017. This exception for
6aviation fuel only applies for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9    For aviation fuel sold on or after December 1, 2017, each
10month the Department shall pay into the State Aviation Program
11Fund 16% of the net revenue realized for the preceding month
12from the 6.25% general rate on the selling price of aviation
13fuel, less an amount estimated by the Department to be required
14for refunds of the 16% portion of the tax on aviation fuel
15under this Act, which amount shall be deposited into the
16Aviation Fuel Sales Tax Refund Fund. The Department shall only
17pay moneys into the State Aviation Program Fund and the
18Aviation Fuel Sales Tax Refund Fund under this Act for so long
19as the revenue use requirements of 49 U.S.C. 47107(b) and 49
20U.S.C. 47133 are binding on the State.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

10000SB0482ham002- 137 -LRB100 05146 HLH 30547 a

1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6    Beginning July 1, 2013, each month the Department shall pay
7into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21    Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the State
25Crime Laboratory Fund.
26    Of the remainder of the moneys received by the Department

 

 

10000SB0482ham002- 138 -LRB100 05146 HLH 30547 a

1pursuant to this Act, (a) 1.75% thereof shall be paid into the
2Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3and after July 1, 1989, 3.8% thereof shall be paid into the
4Build Illinois Fund; provided, however, that if in any fiscal
5year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
6may be, of the moneys received by the Department and required
7to be paid into the Build Illinois Fund pursuant to Section 3
8of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
9Act, Section 9 of the Service Use Tax Act, and Section 9 of the
10Service Occupation Tax Act, such Acts being hereinafter called
11the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
12may be, of moneys being hereinafter called the "Tax Act
13Amount", and (2) the amount transferred to the Build Illinois
14Fund from the State and Local Sales Tax Reform Fund shall be
15less than the Annual Specified Amount (as defined in Section 3
16of the Retailers' Occupation Tax Act), an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and further provided, that if on the last
20business day of any month the sum of (1) the Tax Act Amount
21required to be deposited into the Build Illinois Account in the
22Build Illinois Fund during such month and (2) the amount
23transferred during such month to the Build Illinois Fund from
24the State and Local Sales Tax Reform Fund shall have been less
25than 1/12 of the Annual Specified Amount, an amount equal to
26the difference shall be immediately paid into the Build

 

 

10000SB0482ham002- 139 -LRB100 05146 HLH 30547 a

1Illinois Fund from other moneys received by the Department
2pursuant to the Tax Acts; and, further provided, that in no
3event shall the payments required under the preceding proviso
4result in aggregate payments into the Build Illinois Fund
5pursuant to this clause (b) for any fiscal year in excess of
6the greater of (i) the Tax Act Amount or (ii) the Annual
7Specified Amount for such fiscal year; and, further provided,
8that the amounts payable into the Build Illinois Fund under
9this clause (b) shall be payable only until such time as the
10aggregate amount on deposit under each trust indenture securing
11Bonds issued and outstanding pursuant to the Build Illinois
12Bond Act is sufficient, taking into account any future
13investment income, to fully provide, in accordance with such
14indenture, for the defeasance of or the payment of the
15principal of, premium, if any, and interest on the Bonds
16secured by such indenture and on any Bonds expected to be
17issued thereafter and all fees and costs payable with respect
18thereto, all as certified by the Director of the Bureau of the
19Budget (now Governor's Office of Management and Budget). If on
20the last business day of any month in which Bonds are
21outstanding pursuant to the Build Illinois Bond Act, the
22aggregate of the moneys deposited in the Build Illinois Bond
23Account in the Build Illinois Fund in such month shall be less
24than the amount required to be transferred in such month from
25the Build Illinois Bond Account to the Build Illinois Bond
26Retirement and Interest Fund pursuant to Section 13 of the

 

 

10000SB0482ham002- 140 -LRB100 05146 HLH 30547 a

1Build Illinois Bond Act, an amount equal to such deficiency
2shall be immediately paid from other moneys received by the
3Department pursuant to the Tax Acts to the Build Illinois Fund;
4provided, however, that any amounts paid to the Build Illinois
5Fund in any fiscal year pursuant to this sentence shall be
6deemed to constitute payments pursuant to clause (b) of the
7preceding sentence and shall reduce the amount otherwise
8payable for such fiscal year pursuant to clause (b) of the
9preceding sentence. The moneys received by the Department
10pursuant to this Act and required to be deposited into the
11Build Illinois Fund are subject to the pledge, claim and charge
12set forth in Section 12 of the Build Illinois Bond Act.
13    Subject to payment of amounts into the Build Illinois Fund
14as provided in the preceding paragraph or in any amendment
15thereto hereafter enacted, the following specified monthly
16installment of the amount requested in the certificate of the
17Chairman of the Metropolitan Pier and Exposition Authority
18provided under Section 8.25f of the State Finance Act, but not
19in excess of the sums designated as "Total Deposit", shall be
20deposited in the aggregate from collections under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act into the McCormick Place
24Expansion Project Fund in the specified fiscal years.
25Fiscal YearTotal Deposit

 

 

10000SB0482ham002- 141 -LRB100 05146 HLH 30547 a

11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

10000SB0482ham002- 142 -LRB100 05146 HLH 30547 a

12019221,000,000
22020233,000,000
32021246,000,000
42022260,000,000
52023275,000,000
62024 275,000,000
72025 275,000,000
82026 279,000,000
92027 292,000,000
102028 307,000,000
112029 322,000,000
122030 338,000,000
132031 350,000,000
142032 350,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23    Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

 

 

10000SB0482ham002- 143 -LRB100 05146 HLH 30547 a

1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total Deposit",
9has been deposited.
10    Subject to payment of amounts into the Capital Projects
11Fund, the Build Illinois Fund, and the McCormick Place
12Expansion Project Fund pursuant to the preceding paragraphs or
13in any amendments thereto hereafter enacted, the Department
14shall each month deposit into the Aviation Fuel Sales Tax
15Refund Fund an amount estimated by the Department to be
16required for refunds of the 80% portion of the tax on aviation
17fuel under this Act.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois Tax
23Increment Fund 0.27% of 80% of the net revenue realized for the
24preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

10000SB0482ham002- 144 -LRB100 05146 HLH 30547 a

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning with the receipt of the first report of
4taxes paid by an eligible business and continuing for a 25-year
5period, the Department shall each month pay into the Energy
6Infrastructure Fund 80% of the net revenue realized from the
76.25% general rate on the selling price of Illinois-mined coal
8that was sold to an eligible business. For purposes of this
9paragraph, the term "eligible business" means a new electric
10generating facility certified pursuant to Section 605-332 of
11the Department of Commerce and Economic Opportunity Law of the
12Civil Administrative Code of Illinois.
13    Subject to payment of amounts into the Build Illinois Fund,
14the McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, and the Energy Infrastructure Fund pursuant to
16the preceding paragraphs or in any amendments to this Section
17hereafter enacted, beginning on the first day of the first
18calendar month to occur on or after August 26, 2014 (the
19effective date of Public Act 98-1098) this amendatory Act of
20the 98th General Assembly, each month, from the collections
21made under Section 9 of the Use Tax Act, Section 9 of the
22Service Use Tax Act, Section 9 of the Service Occupation Tax
23Act, and Section 3 of the Retailers' Occupation Tax Act, the
24Department shall pay into the Tax Compliance and Administration
25Fund, to be used, subject to appropriation, to fund additional
26auditors and compliance personnel at the Department of Revenue,

 

 

10000SB0482ham002- 145 -LRB100 05146 HLH 30547 a

1an amount equal to 1/12 of 5% of 80% of the cash receipts
2collected during the preceding fiscal year by the Audit Bureau
3of the Department under the Use Tax Act, the Service Use Tax
4Act, the Service Occupation Tax Act, the Retailers' Occupation
5Tax Act, and associated local occupation and use taxes
6administered by the Department (except the amount collected on
7aviation fuel sold on or after December 1, 2017).
8    Subject to payments of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
11Compliance and Administration Fund as provided in this Section,
12beginning on July 1, 2018 the Department shall pay each month
13into the Downstate Public Transportation Fund the moneys
14required to be so paid under Section 2-3 of the Downstate
15Public Transportation Act.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% shall be paid into the General
18Revenue Fund of the State Treasury and 25% shall be reserved in
19a special account and used only for the transfer to the Common
20School Fund as part of the monthly transfer from the General
21Revenue Fund in accordance with Section 8a of the State Finance
22Act.
23    The Department may, upon separate written notice to a
24taxpayer, require the taxpayer to prepare and file with the
25Department on a form prescribed by the Department within not
26less than 60 days after receipt of the notice an annual

 

 

10000SB0482ham002- 146 -LRB100 05146 HLH 30547 a

1information return for the tax year specified in the notice.
2Such annual return to the Department shall include a statement
3of gross receipts as shown by the taxpayer's last Federal
4income tax return. If the total receipts of the business as
5reported in the Federal income tax return do not agree with the
6gross receipts reported to the Department of Revenue for the
7same period, the taxpayer shall attach to his annual return a
8schedule showing a reconciliation of the 2 amounts and the
9reasons for the difference. The taxpayer's annual return to the
10Department shall also disclose the cost of goods sold by the
11taxpayer during the year covered by such return, opening and
12closing inventories of such goods for such year, cost of goods
13used from stock or taken from stock and given away by the
14taxpayer during such year, pay roll information of the
15taxpayer's business during such year and any additional
16reasonable information which the Department deems would be
17helpful in determining the accuracy of the monthly, quarterly
18or annual returns filed by such taxpayer as hereinbefore
19provided for in this Section.
20    If the annual information return required by this Section
21is not filed when and as required, the taxpayer shall be liable
22as follows:
23        (i) Until January 1, 1994, the taxpayer shall be liable
24    for a penalty equal to 1/6 of 1% of the tax due from such
25    taxpayer under this Act during the period to be covered by
26    the annual return for each month or fraction of a month

 

 

10000SB0482ham002- 147 -LRB100 05146 HLH 30547 a

1    until such return is filed as required, the penalty to be
2    assessed and collected in the same manner as any other
3    penalty provided for in this Act.
4        (ii) On and after January 1, 1994, the taxpayer shall
5    be liable for a penalty as described in Section 3-4 of the
6    Uniform Penalty and Interest Act.
7    The chief executive officer, proprietor, owner or highest
8ranking manager shall sign the annual return to certify the
9accuracy of the information contained therein. Any person who
10willfully signs the annual return containing false or
11inaccurate information shall be guilty of perjury and punished
12accordingly. The annual return form prescribed by the
13Department shall include a warning that the person signing the
14return may be liable for perjury.
15    The foregoing portion of this Section concerning the filing
16of an annual information return shall not apply to a serviceman
17who is not required to file an income tax return with the
18United States Government.
19    As soon as possible after the first day of each month, upon
20certification of the Department of Revenue, the Comptroller
21shall order transferred and the Treasurer shall transfer from
22the General Revenue Fund to the Motor Fuel Tax Fund an amount
23equal to 1.7% of 80% of the net revenue realized under this Act
24for the second preceding month. Beginning April 1, 2000, this
25transfer is no longer required and shall not be made.
26    Net revenue realized for a month shall be the revenue

 

 

10000SB0482ham002- 148 -LRB100 05146 HLH 30547 a

1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4    For greater simplicity of administration, it shall be
5permissible for manufacturers, importers and wholesalers whose
6products are sold by numerous servicemen in Illinois, and who
7wish to do so, to assume the responsibility for accounting and
8paying to the Department all tax accruing under this Act with
9respect to such sales, if the servicemen who are affected do
10not make written objection to the Department to this
11arrangement.
12(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
13100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised
1410-31-17.)
 
15    (35 ILCS 115/17)  (from Ch. 120, par. 439.117)
16    Sec. 17. If it shall appear that an amount of tax or
17penalty or interest has been paid in error hereunder directly
18to the Department by a serviceman, whether such amount be paid
19through a mistake of fact or an error of law, such serviceman
20may file a claim for credit or refund with the Department. If
21it shall appear that an amount of tax or penalty or interest
22has been paid in error to the Department hereunder by a
23supplier who is required or authorized to collect and remit the
24Service Occupation Tax, whether such amount be paid through a
25mistake of fact or an error of law, such supplier may file a

 

 

10000SB0482ham002- 149 -LRB100 05146 HLH 30547 a

1claim for credit or refund with the Department, provided that
2no credit shall be allowed nor any refund made for any amount
3paid by any such supplier unless it shall appear that he bore
4the burden of such amount and did not shift the burden thereof
5to anyone else (as in the case of a duplicated tax payment
6which the supplier made to the Department and did not collect
7from anyone else), or unless it shall appear that he or his
8legal representative has unconditionally repaid such amount to
9his vendee (1) who bore the burden thereof and has not shifted
10such burden directly or indirectly in any manner whatsoever;
11(2) who, if he has shifted such burden, has repaid
12unconditionally such amount to his own vendee, and (3) who is
13not entitled to receive any reimbursement therefor from any
14other source than from his supplier, nor to be relieved of such
15burden in any other manner whatsoever.
16    Any credit or refund that is allowed under this Section
17shall bear interest at the rate and in the manner specified in
18the Uniform Penalty and Interest Act.
19    Any claim filed hereunder shall be filed upon a form
20prescribed and furnished by the Department. The claim shall be
21signed by the claimant (or by the claimant's legal
22representative if the claimant shall have died or become a
23person under legal disability), or by a duly authorized agent
24of the claimant or his or her legal representative.
25    A claim for credit or refund shall be considered to have
26been filed with the Department on the date upon which it is

 

 

10000SB0482ham002- 150 -LRB100 05146 HLH 30547 a

1received by the Department. Upon receipt of any claim for
2credit or refund filed under this Act, any officer or employee
3of the Department, authorized in writing by the Director of
4Revenue to acknowledge receipt of such claims on behalf of the
5Department, shall execute on behalf of the Department, and
6shall deliver or mail to the claimant or his or her duly
7authorized agent, a written receipt, acknowledging that the
8claim has been filed with the Department, describing the claim
9in sufficient detail to identify it and stating the date upon
10which the claim was received by the Department. Such written
11receipt shall be prima facie evidence that the Department
12received the claim described in such receipt and shall be prima
13facie evidence of the date when such claim was received by the
14Department. In the absence of such a written receipt, the
15records of the Department as to when the claim was received by
16the Department, or as to whether or not the claim was received
17at all by the Department, shall be deemed to be prima facie
18correct upon these questions in the event of any dispute
19between the claimant (or his legal representative) and the
20Department concerning these questions.
21    In case the Department determines that the claimant is
22entitled to a refund, such refund shall be made only from the
23Aviation Fuel Sales Tax Refund Fund or from such appropriation
24as may be available for that purpose, as appropriate. If it
25appears unlikely that the amount available appropriated would
26permit everyone having a claim allowed during the period

 

 

10000SB0482ham002- 151 -LRB100 05146 HLH 30547 a

1covered by such appropriation or from the Aviation Fuel Sales
2Tax Refund Fund, as appropriate, to elect to receive a cash
3refund, the Department, by rule or regulation, shall provide
4for the payment of refunds in hardship cases and shall define
5what types of cases qualify as hardship cases.
6(Source: P.A. 87-205.)
 
7    Section 25. The Retailers' Occupation Tax Act is amended by
8changing Sections 3, 6, and 11 as follows:
 
9    (35 ILCS 120/3)  (from Ch. 120, par. 442)
10    (Text of Section before amendment by P.A. 100-363)
11    Sec. 3. Except as provided in this Section, on or before
12the twentieth day of each calendar month, every person engaged
13in the business of selling tangible personal property at retail
14in this State during the preceding calendar month shall file a
15return with the Department, stating:
16        1. The name of the seller;
17        2. His residence address and the address of his
18    principal place of business and the address of the
19    principal place of business (if that is a different
20    address) from which he engages in the business of selling
21    tangible personal property at retail in this State;
22        3. Total amount of receipts received by him during the
23    preceding calendar month or quarter, as the case may be,
24    from sales of tangible personal property, and from services

 

 

10000SB0482ham002- 152 -LRB100 05146 HLH 30547 a

1    furnished, by him during such preceding calendar month or
2    quarter;
3        4. Total amount received by him during the preceding
4    calendar month or quarter on charge and time sales of
5    tangible personal property, and from services furnished,
6    by him prior to the month or quarter for which the return
7    is filed;
8        5. Deductions allowed by law;
9        6. Gross receipts which were received by him during the
10    preceding calendar month or quarter and upon the basis of
11    which the tax is imposed;
12        7. The amount of credit provided in Section 2d of this
13    Act;
14        8. The amount of tax due;
15        9. The signature of the taxpayer; and
16        10. Such other reasonable information as the
17    Department may require.
18    On and after January 1, 2018, except for returns for motor
19vehicles, watercraft, aircraft, and trailers that are required
20to be registered with an agency of this State, with respect to
21retailers whose annual gross receipts average $20,000 or more,
22all returns required to be filed pursuant to this Act shall be
23filed electronically. Retailers who demonstrate that they do
24not have access to the Internet or demonstrate hardship in
25filing electronically may petition the Department to waive the
26electronic filing requirement.

 

 

10000SB0482ham002- 153 -LRB100 05146 HLH 30547 a

1    If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5    Each return shall be accompanied by the statement of
6prepaid tax issued pursuant to Section 2e for which credit is
7claimed.
8    Prior to October 1, 2003, and on and after September 1,
92004 a retailer may accept a Manufacturer's Purchase Credit
10certification from a purchaser in satisfaction of Use Tax as
11provided in Section 3-85 of the Use Tax Act if the purchaser
12provides the appropriate documentation as required by Section
133-85 of the Use Tax Act. A Manufacturer's Purchase Credit
14certification, accepted by a retailer prior to October 1, 2003
15and on and after September 1, 2004 as provided in Section 3-85
16of the Use Tax Act, may be used by that retailer to satisfy
17Retailers' Occupation Tax liability in the amount claimed in
18the certification, not to exceed 6.25% of the receipts subject
19to tax from a qualifying purchase. A Manufacturer's Purchase
20Credit reported on any original or amended return filed under
21this Act after October 20, 2003 for reporting periods prior to
22September 1, 2004 shall be disallowed. Manufacturer's
23Purchaser Credit reported on annual returns due on or after
24January 1, 2005 will be disallowed for periods prior to
25September 1, 2004. No Manufacturer's Purchase Credit may be
26used after September 30, 2003 through August 31, 2004 to

 

 

10000SB0482ham002- 154 -LRB100 05146 HLH 30547 a

1satisfy any tax liability imposed under this Act, including any
2audit liability.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in the business of selling tangible
13    personal property at retail in this State;
14        3. The total amount of taxable receipts received by him
15    during the preceding calendar month from sales of tangible
16    personal property by him during such preceding calendar
17    month, including receipts from charge and time sales, but
18    less all deductions allowed by law;
19        4. The amount of credit provided in Section 2d of this
20    Act;
21        5. The amount of tax due; and
22        6. Such other reasonable information as the Department
23    may require.
24    Beginning on January 1, 2018, every person engaged in the
25business of selling aviation fuel at retail in this State
26during the preceding calendar month shall, instead of reporting

 

 

10000SB0482ham002- 155 -LRB100 05146 HLH 30547 a

1and paying tax as otherwise required by this Section, file an
2aviation fuel tax return with the Department on or before the
3twentieth day of each calendar month. The requirements related
4to the return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, retailers selling aviation fuel shall file all
7aviation fuel tax returns and shall make all aviation fuel tax
8payments by electronic means in the manner and form required by
9the Department. For purposes of this paragraph, "aviation fuel"
10means a product that is intended for use or offered for sale as
11fuel for an aircraft.
12    Beginning on October 1, 2003, any person who is not a
13licensed distributor, importing distributor, or manufacturer,
14as defined in the Liquor Control Act of 1934, but is engaged in
15the business of selling, at retail, alcoholic liquor shall file
16a statement with the Department of Revenue, in a format and at
17a time prescribed by the Department, showing the total amount
18paid for alcoholic liquor purchased during the preceding month
19and such other information as is reasonably required by the
20Department. The Department may adopt rules to require that this
21statement be filed in an electronic or telephonic format. Such
22rules may provide for exceptions from the filing requirements
23of this paragraph. For the purposes of this paragraph, the term
24"alcoholic liquor" shall have the meaning prescribed in the
25Liquor Control Act of 1934.
26    Beginning on October 1, 2003, every distributor, importing

 

 

10000SB0482ham002- 156 -LRB100 05146 HLH 30547 a

1distributor, and manufacturer of alcoholic liquor as defined in
2the Liquor Control Act of 1934, shall file a statement with the
3Department of Revenue, no later than the 10th day of the month
4for the preceding month during which transactions occurred, by
5electronic means, showing the total amount of gross receipts
6from the sale of alcoholic liquor sold or distributed during
7the preceding month to purchasers; identifying the purchaser to
8whom it was sold or distributed; the purchaser's tax
9registration number; and such other information reasonably
10required by the Department. A distributor, importing
11distributor, or manufacturer of alcoholic liquor must
12personally deliver, mail, or provide by electronic means to
13each retailer listed on the monthly statement a report
14containing a cumulative total of that distributor's, importing
15distributor's, or manufacturer's total sales of alcoholic
16liquor to that retailer no later than the 10th day of the month
17for the preceding month during which the transaction occurred.
18The distributor, importing distributor, or manufacturer shall
19notify the retailer as to the method by which the distributor,
20importing distributor, or manufacturer will provide the sales
21information. If the retailer is unable to receive the sales
22information by electronic means, the distributor, importing
23distributor, or manufacturer shall furnish the sales
24information by personal delivery or by mail. For purposes of
25this paragraph, the term "electronic means" includes, but is
26not limited to, the use of a secure Internet website, e-mail,

 

 

10000SB0482ham002- 157 -LRB100 05146 HLH 30547 a

1or facsimile.
2    If a total amount of less than $1 is payable, refundable or
3creditable, such amount shall be disregarded if it is less than
450 cents and shall be increased to $1 if it is 50 cents or more.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" shall be the sum of
22the taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

 

 

10000SB0482ham002- 158 -LRB100 05146 HLH 30547 a

1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4    Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9    Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12    All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16    The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19    Any amount which is required to be shown or reported on any
20return or other document under this Act shall, if such amount
21is not a whole-dollar amount, be increased to the nearest
22whole-dollar amount in any case where the fractional part of a
23dollar is 50 cents or more, and decreased to the nearest
24whole-dollar amount where the fractional part of a dollar is
25less than 50 cents.
26    If the retailer is otherwise required to file a monthly

 

 

10000SB0482ham002- 159 -LRB100 05146 HLH 30547 a

1return and if the retailer's average monthly tax liability to
2the Department does not exceed $200, the Department may
3authorize his returns to be filed on a quarter annual basis,
4with the return for January, February and March of a given year
5being due by April 20 of such year; with the return for April,
6May and June of a given year being due by July 20 of such year;
7with the return for July, August and September of a given year
8being due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11    If the retailer is otherwise required to file a monthly or
12quarterly return and if the retailer's average monthly tax
13liability with the Department does not exceed $50, the
14Department may authorize his returns to be filed on an annual
15basis, with the return for a given year being due by January 20
16of the following year.
17    Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as monthly
19returns.
20    Notwithstanding any other provision in this Act concerning
21the time within which a retailer may file his return, in the
22case of any retailer who ceases to engage in a kind of business
23which makes him responsible for filing returns under this Act,
24such retailer shall file a final return under this Act with the
25Department not more than one month after discontinuing such
26business.

 

 

10000SB0482ham002- 160 -LRB100 05146 HLH 30547 a

1    Where the same person has more than one business registered
2with the Department under separate registrations under this
3Act, such person may not file each return that is due as a
4single return covering all such registered businesses, but
5shall file separate returns for each such registered business.
6    In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, every retailer selling this kind of
9tangible personal property shall file, with the Department,
10upon a form to be prescribed and supplied by the Department, a
11separate return for each such item of tangible personal
12property which the retailer sells, except that if, in the same
13transaction, (i) a retailer of aircraft, watercraft, motor
14vehicles or trailers transfers more than one aircraft,
15watercraft, motor vehicle or trailer to another aircraft,
16watercraft, motor vehicle retailer or trailer retailer for the
17purpose of resale or (ii) a retailer of aircraft, watercraft,
18motor vehicles, or trailers transfers more than one aircraft,
19watercraft, motor vehicle, or trailer to a purchaser for use as
20a qualifying rolling stock as provided in Section 2-5 of this
21Act, then that seller may report the transfer of all aircraft,
22watercraft, motor vehicles or trailers involved in that
23transaction to the Department on the same uniform
24invoice-transaction reporting return form. For purposes of
25this Section, "watercraft" means a Class 2, Class 3, or Class 4
26watercraft as defined in Section 3-2 of the Boat Registration

 

 

10000SB0482ham002- 161 -LRB100 05146 HLH 30547 a

1and Safety Act, a personal watercraft, or any boat equipped
2with an inboard motor.
3    Any retailer who sells only motor vehicles, watercraft,
4aircraft, or trailers that are required to be registered with
5an agency of this State, so that all retailers' occupation tax
6liability is required to be reported, and is reported, on such
7transaction reporting returns and who is not otherwise required
8to file monthly or quarterly returns, need not file monthly or
9quarterly returns. However, those retailers shall be required
10to file returns on an annual basis.
11    The transaction reporting return, in the case of motor
12vehicles or trailers that are required to be registered with an
13agency of this State, shall be the same document as the Uniform
14Invoice referred to in Section 5-402 of The Illinois Vehicle
15Code and must show the name and address of the seller; the name
16and address of the purchaser; the amount of the selling price
17including the amount allowed by the retailer for traded-in
18property, if any; the amount allowed by the retailer for the
19traded-in tangible personal property, if any, to the extent to
20which Section 1 of this Act allows an exemption for the value
21of traded-in property; the balance payable after deducting such
22trade-in allowance from the total selling price; the amount of
23tax due from the retailer with respect to such transaction; the
24amount of tax collected from the purchaser by the retailer on
25such transaction (or satisfactory evidence that such tax is not
26due in that particular instance, if that is claimed to be the

 

 

10000SB0482ham002- 162 -LRB100 05146 HLH 30547 a

1fact); the place and date of the sale; a sufficient
2identification of the property sold; such other information as
3is required in Section 5-402 of The Illinois Vehicle Code, and
4such other information as the Department may reasonably
5require.
6    The transaction reporting return in the case of watercraft
7or aircraft must show the name and address of the seller; the
8name and address of the purchaser; the amount of the selling
9price including the amount allowed by the retailer for
10traded-in property, if any; the amount allowed by the retailer
11for the traded-in tangible personal property, if any, to the
12extent to which Section 1 of this Act allows an exemption for
13the value of traded-in property; the balance payable after
14deducting such trade-in allowance from the total selling price;
15the amount of tax due from the retailer with respect to such
16transaction; the amount of tax collected from the purchaser by
17the retailer on such transaction (or satisfactory evidence that
18such tax is not due in that particular instance, if that is
19claimed to be the fact); the place and date of the sale, a
20sufficient identification of the property sold, and such other
21information as the Department may reasonably require.
22    Such transaction reporting return shall be filed not later
23than 20 days after the day of delivery of the item that is
24being sold, but may be filed by the retailer at any time sooner
25than that if he chooses to do so. The transaction reporting
26return and tax remittance or proof of exemption from the

 

 

10000SB0482ham002- 163 -LRB100 05146 HLH 30547 a

1Illinois use tax may be transmitted to the Department by way of
2the State agency with which, or State officer with whom the
3tangible personal property must be titled or registered (if
4titling or registration is required) if the Department and such
5agency or State officer determine that this procedure will
6expedite the processing of applications for title or
7registration.
8    With each such transaction reporting return, the retailer
9shall remit the proper amount of tax due (or shall submit
10satisfactory evidence that the sale is not taxable if that is
11the case), to the Department or its agents, whereupon the
12Department shall issue, in the purchaser's name, a use tax
13receipt (or a certificate of exemption if the Department is
14satisfied that the particular sale is tax exempt) which such
15purchaser may submit to the agency with which, or State officer
16with whom, he must title or register the tangible personal
17property that is involved (if titling or registration is
18required) in support of such purchaser's application for an
19Illinois certificate or other evidence of title or registration
20to such tangible personal property.
21    No retailer's failure or refusal to remit tax under this
22Act precludes a user, who has paid the proper tax to the
23retailer, from obtaining his certificate of title or other
24evidence of title or registration (if titling or registration
25is required) upon satisfying the Department that such user has
26paid the proper tax (if tax is due) to the retailer. The

 

 

10000SB0482ham002- 164 -LRB100 05146 HLH 30547 a

1Department shall adopt appropriate rules to carry out the
2mandate of this paragraph.
3    If the user who would otherwise pay tax to the retailer
4wants the transaction reporting return filed and the payment of
5the tax or proof of exemption made to the Department before the
6retailer is willing to take these actions and such user has not
7paid the tax to the retailer, such user may certify to the fact
8of such delay by the retailer and may (upon the Department
9being satisfied of the truth of such certification) transmit
10the information required by the transaction reporting return
11and the remittance for tax or proof of exemption directly to
12the Department and obtain his tax receipt or exemption
13determination, in which event the transaction reporting return
14and tax remittance (if a tax payment was required) shall be
15credited by the Department to the proper retailer's account
16with the Department, but without the 2.1% or 1.75% discount
17provided for in this Section being allowed. When the user pays
18the tax directly to the Department, he shall pay the tax in the
19same amount and in the same form in which it would be remitted
20if the tax had been remitted to the Department by the retailer.
21    Refunds made by the seller during the preceding return
22period to purchasers, on account of tangible personal property
23returned to the seller, shall be allowed as a deduction under
24subdivision 5 of his monthly or quarterly return, as the case
25may be, in case the seller had theretofore included the
26receipts from the sale of such tangible personal property in a

 

 

10000SB0482ham002- 165 -LRB100 05146 HLH 30547 a

1return filed by him and had paid the tax imposed by this Act
2with respect to such receipts.
3    Where the seller is a corporation, the return filed on
4behalf of such corporation shall be signed by the president,
5vice-president, secretary or treasurer or by the properly
6accredited agent of such corporation.
7    Where the seller is a limited liability company, the return
8filed on behalf of the limited liability company shall be
9signed by a manager, member, or properly accredited agent of
10the limited liability company.
11    Except as provided in this Section, the retailer filing the
12return under this Section shall, at the time of filing such
13return, pay to the Department the amount of tax imposed by this
14Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
15on and after January 1, 1990, or $5 per calendar year,
16whichever is greater, which is allowed to reimburse the
17retailer for the expenses incurred in keeping records,
18preparing and filing returns, remitting the tax and supplying
19data to the Department on request. The discount under this
20Section is not allowed for taxes paid on aviation fuel that are
21deposited into the State Aviation Program Fund under this Act.
22Any prepayment made pursuant to Section 2d of this Act shall be
23included in the amount on which such 2.1% or 1.75% discount is
24computed. In the case of retailers who report and pay the tax
25on a transaction by transaction basis, as provided in this
26Section, such discount shall be taken with each such tax

 

 

10000SB0482ham002- 166 -LRB100 05146 HLH 30547 a

1remittance instead of when such retailer files his periodic
2return. The discount allowed under this Section is allowed only
3for returns that are filed in the manner required by this Act.
4The Department may disallow the discount for retailers whose
5certificate of registration is revoked at the time the return
6is filed, but only if the Department's decision to revoke the
7certificate of registration has become final.
8    Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Use Tax
10Act, the Service Occupation Tax Act, and the Service Use Tax
11Act, excluding any liability for prepaid sales tax to be
12remitted in accordance with Section 2d of this Act, was $10,000
13or more during the preceding 4 complete calendar quarters, he
14shall file a return with the Department each month by the 20th
15day of the month next following the month during which such tax
16liability is incurred and shall make payments to the Department
17on or before the 7th, 15th, 22nd and last day of the month
18during which such liability is incurred. On and after October
191, 2000, if the taxpayer's average monthly tax liability to the
20Department under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Service Use Tax Act, excluding any
22liability for prepaid sales tax to be remitted in accordance
23with Section 2d of this Act, was $20,000 or more during the
24preceding 4 complete calendar quarters, he shall file a return
25with the Department each month by the 20th day of the month
26next following the month during which such tax liability is

 

 

10000SB0482ham002- 167 -LRB100 05146 HLH 30547 a

1incurred and shall make payment to the Department on or before
2the 7th, 15th, 22nd and last day of the month during which such
3liability is incurred. If the month during which such tax
4liability is incurred began prior to January 1, 1985, each
5payment shall be in an amount equal to 1/4 of the taxpayer's
6actual liability for the month or an amount set by the
7Department not to exceed 1/4 of the average monthly liability
8of the taxpayer to the Department for the preceding 4 complete
9calendar quarters (excluding the month of highest liability and
10the month of lowest liability in such 4 quarter period). If the
11month during which such tax liability is incurred begins on or
12after January 1, 1985 and prior to January 1, 1987, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 27.5% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1987 and prior to January 1, 1988, each
18payment shall be in an amount equal to 22.5% of the taxpayer's
19actual liability for the month or 26.25% of the taxpayer's
20liability for the same calendar month of the preceding year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1988, and prior to January 1, 1989, or
23begins on or after January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year. If the month during which

 

 

10000SB0482ham002- 168 -LRB100 05146 HLH 30547 a

1such tax liability is incurred begins on or after January 1,
21989, and prior to January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year or 100% of the taxpayer's
6actual liability for the quarter monthly reporting period. The
7amount of such quarter monthly payments shall be credited
8against the final tax liability of the taxpayer's return for
9that month. Before October 1, 2000, once applicable, the
10requirement of the making of quarter monthly payments to the
11Department by taxpayers having an average monthly tax liability
12of $10,000 or more as determined in the manner provided above
13shall continue until such taxpayer's average monthly liability
14to the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

 

 

10000SB0482ham002- 169 -LRB100 05146 HLH 30547 a

1the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $20,000 or
3more as determined in the manner provided above shall continue
4until such taxpayer's average monthly liability to the
5Department during the preceding 4 complete calendar quarters
6(excluding the month of highest liability and the month of
7lowest liability) is less than $19,000 or until such taxpayer's
8average monthly liability to the Department as computed for
9each calendar quarter of the 4 preceding complete calendar
10quarter period is less than $20,000. However, if a taxpayer can
11show the Department that a substantial change in the taxpayer's
12business has occurred which causes the taxpayer to anticipate
13that his average monthly tax liability for the reasonably
14foreseeable future will fall below the $20,000 threshold stated
15above, then such taxpayer may petition the Department for a
16change in such taxpayer's reporting status. The Department
17shall change such taxpayer's reporting status unless it finds
18that such change is seasonal in nature and not likely to be
19long term. If any such quarter monthly payment is not paid at
20the time or in the amount required by this Section, then the
21taxpayer shall be liable for penalties and interest on the
22difference between the minimum amount due as a payment and the
23amount of such quarter monthly payment actually and timely
24paid, except insofar as the taxpayer has previously made
25payments for that month to the Department in excess of the
26minimum payments previously due as provided in this Section.

 

 

10000SB0482ham002- 170 -LRB100 05146 HLH 30547 a

1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5    The provisions of this paragraph apply before October 1,
62001. Without regard to whether a taxpayer is required to make
7quarter monthly payments as specified above, any taxpayer who
8is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes which average in
10excess of $25,000 per month during the preceding 2 complete
11calendar quarters, shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which such liability is incurred. If the month
15during which such tax liability is incurred began prior to
16September 1, 1985 (the effective date of Public Act 84-221),
17each payment shall be in an amount not less than 22.5% of the
18taxpayer's actual liability under Section 2d. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1986, each payment shall be in an amount equal to
2122.5% of the taxpayer's actual liability for the month or 27.5%
22of the taxpayer's liability for the same calendar month of the
23preceding calendar year. If the month during which such tax
24liability is incurred begins on or after January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

 

 

10000SB0482ham002- 171 -LRB100 05146 HLH 30547 a

1liability for the same calendar month of the preceding year.
2The amount of such quarter monthly payments shall be credited
3against the final tax liability of the taxpayer's return for
4that month filed under this Section or Section 2f, as the case
5may be. Once applicable, the requirement of the making of
6quarter monthly payments to the Department pursuant to this
7paragraph shall continue until such taxpayer's average monthly
8prepaid tax collections during the preceding 2 complete
9calendar quarters is $25,000 or less. If any such quarter
10monthly payment is not paid at the time or in the amount
11required, the taxpayer shall be liable for penalties and
12interest on such difference, except insofar as the taxpayer has
13previously made payments for that month in excess of the
14minimum payments previously due.
15    The provisions of this paragraph apply on and after October
161, 2001. Without regard to whether a taxpayer is required to
17make quarter monthly payments as specified above, any taxpayer
18who is required by Section 2d of this Act to collect and remit
19prepaid taxes and has collected prepaid taxes that average in
20excess of $20,000 per month during the preceding 4 complete
21calendar quarters shall file a return with the Department as
22required by Section 2f and shall make payments to the
23Department on or before the 7th, 15th, 22nd and last day of the
24month during which the liability is incurred. Each payment
25shall be in an amount equal to 22.5% of the taxpayer's actual
26liability for the month or 25% of the taxpayer's liability for

 

 

10000SB0482ham002- 172 -LRB100 05146 HLH 30547 a

1the same calendar month of the preceding year. The amount of
2the quarter monthly payments shall be credited against the
3final tax liability of the taxpayer's return for that month
4filed under this Section or Section 2f, as the case may be.
5Once applicable, the requirement of the making of quarter
6monthly payments to the Department pursuant to this paragraph
7shall continue until the taxpayer's average monthly prepaid tax
8collections during the preceding 4 complete calendar quarters
9(excluding the month of highest liability and the month of
10lowest liability) is less than $19,000 or until such taxpayer's
11average monthly liability to the Department as computed for
12each calendar quarter of the 4 preceding complete calendar
13quarters is less than $20,000. If any such quarter monthly
14payment is not paid at the time or in the amount required, the
15taxpayer shall be liable for penalties and interest on such
16difference, except insofar as the taxpayer has previously made
17payments for that month in excess of the minimum payments
18previously due.
19    If any payment provided for in this Section exceeds the
20taxpayer's liabilities under this Act, the Use Tax Act, the
21Service Occupation Tax Act and the Service Use Tax Act, as
22shown on an original monthly return, the Department shall, if
23requested by the taxpayer, issue to the taxpayer a credit
24memorandum no later than 30 days after the date of payment. The
25credit evidenced by such credit memorandum may be assigned by
26the taxpayer to a similar taxpayer under this Act, the Use Tax

 

 

10000SB0482ham002- 173 -LRB100 05146 HLH 30547 a

1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department. If no such request is made, the
4taxpayer may credit such excess payment against tax liability
5subsequently to be remitted to the Department under this Act,
6the Use Tax Act, the Service Occupation Tax Act or the Service
7Use Tax Act, in accordance with reasonable rules and
8regulations prescribed by the Department. If the Department
9subsequently determined that all or any part of the credit
10taken was not actually due to the taxpayer, the taxpayer's 2.1%
11and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
12of the difference between the credit taken and that actually
13due, and that taxpayer shall be liable for penalties and
14interest on such difference.
15    If a retailer of motor fuel is entitled to a credit under
16Section 2d of this Act which exceeds the taxpayer's liability
17to the Department under this Act for the month which the
18taxpayer is filing a return, the Department shall issue the
19taxpayer a credit memorandum for the excess.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund, a special fund in the
22State treasury which is hereby created, the net revenue
23realized for the preceding month from the 1% tax on sales of
24food for human consumption which is to be consumed off the
25premises where it is sold (other than alcoholic beverages, soft
26drinks and food which has been prepared for immediate

 

 

10000SB0482ham002- 174 -LRB100 05146 HLH 30547 a

1consumption) and prescription and nonprescription medicines,
2drugs, medical appliances, products classified as Class III
3medical devices by the United States Food and Drug
4Administration that are used for cancer treatment pursuant to a
5prescription, as well as any accessories and components related
6to those devices, and insulin, urine testing materials,
7syringes and needles used by diabetics.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund, a special
10fund in the State treasury which is hereby created, 4% of the
11net revenue realized for the preceding month from the 6.25%
12general rate other than aviation fuel sold on or after December
131, 2017. This exception for aviation fuel only applies for so
14long as the revenue use requirements of 49 U.S.C. 47107(b) and
1549 U.S.C. 47133 are binding on the State.
16    For aviation fuel sold on or after December 1, 2017, each
17month the Department shall pay into the State Aviation Program
18Fund 4% of the net revenue realized for the preceding month
19from the 6.25% general rate on the selling price of aviation
20fuel, less an amount estimated by the Department to be required
21for refunds of the 4% portion of the tax on aviation fuel under
22this Act, which amount shall be deposited into the Aviation
23fuel Sales Tax Refund Fund. The Department shall only pay
24moneys into the State Aviation Program Fund and the Aviation
25Fuel Sales Tax Refund Fund under this Act for so long as the
26revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

 

 

10000SB0482ham002- 175 -LRB100 05146 HLH 30547 a

147133 are binding on the State.
2    Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol. Beginning
6September 1, 2010, each month the Department shall pay into the
7County and Mass Transit District Fund 20% of the net revenue
8realized for the preceding month from the 1.25% rate on the
9selling price of sales tax holiday items.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund 16% of the net revenue
12realized for the preceding month from the 6.25% general rate on
13the selling price of tangible personal property other than
14aviation fuel sold on or after December 1, 2017. This exception
15for aviation fuel only applies for so long as the revenue use
16requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
17binding on the State.
18    For aviation fuel sold on or after December 1, 2017, each
19month the Department shall pay into the State Aviation Program
20Fund 16% of the net revenue realized for the preceding month
21from the 6.25% general rate on the selling price of aviation
22fuel, less an amount estimated by the Department to be required
23for refunds of the 16% portion of the tax on aviation fuel
24under this Act, which amount shall be deposited into the
25Aviation fuel Sales Tax Refund Fund. The Department shall only
26pay moneys into the State Aviation Program Fund and the

 

 

10000SB0482ham002- 176 -LRB100 05146 HLH 30547 a

1Aviation Fuel Sales Tax Refund Fund under this Act for so long
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the State.
4    Beginning August 1, 2000, each month the Department shall
5pay into the Local Government Tax Fund 80% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of motor fuel and gasohol. Beginning September 1,
82010, each month the Department shall pay into the Local
9Government Tax Fund 80% of the net revenue realized for the
10preceding month from the 1.25% rate on the selling price of
11sales tax holiday items.
12    Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19    Beginning July 1, 2011, each month the Department shall pay
20into the Clean Air Act Permit Fund 80% of the net revenue
21realized for the preceding month from the 6.25% general rate on
22the selling price of sorbents used in Illinois in the process
23of sorbent injection as used to comply with the Environmental
24Protection Act or the federal Clean Air Act, but the total
25payment into the Clean Air Act Permit Fund under this Act and
26the Use Tax Act shall not exceed $2,000,000 in any fiscal year.

 

 

10000SB0482ham002- 177 -LRB100 05146 HLH 30547 a

1    Beginning July 1, 2013, each month the Department shall pay
2into the Underground Storage Tank Fund from the proceeds
3collected under this Act, the Use Tax Act, the Service Use Tax
4Act, and the Service Occupation Tax Act an amount equal to the
5average monthly deficit in the Underground Storage Tank Fund
6during the prior year, as certified annually by the Illinois
7Environmental Protection Agency, but the total payment into the
8Underground Storage Tank Fund under this Act, the Use Tax Act,
9the Service Use Tax Act, and the Service Occupation Tax Act
10shall not exceed $18,000,000 in any State fiscal year. As used
11in this paragraph, the "average monthly deficit" shall be equal
12to the difference between the average monthly claims for
13payment by the fund and the average monthly revenues deposited
14into the fund, excluding payments made pursuant to this
15paragraph.
16    Beginning July 1, 2015, of the remainder of the moneys
17received by the Department under the Use Tax Act, the Service
18Use Tax Act, the Service Occupation Tax Act, and this Act, each
19month the Department shall deposit $500,000 into the State
20Crime Laboratory Fund.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, (a) 1.75% thereof shall be paid into the
23Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24and after July 1, 1989, 3.8% thereof shall be paid into the
25Build Illinois Fund; provided, however, that if in any fiscal
26year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

 

 

10000SB0482ham002- 178 -LRB100 05146 HLH 30547 a

1may be, of the moneys received by the Department and required
2to be paid into the Build Illinois Fund pursuant to this Act,
3Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4Act, and Section 9 of the Service Occupation Tax Act, such Acts
5being hereinafter called the "Tax Acts" and such aggregate of
62.2% or 3.8%, as the case may be, of moneys being hereinafter
7called the "Tax Act Amount", and (2) the amount transferred to
8the Build Illinois Fund from the State and Local Sales Tax
9Reform Fund shall be less than the Annual Specified Amount (as
10hereinafter defined), an amount equal to the difference shall
11be immediately paid into the Build Illinois Fund from other
12moneys received by the Department pursuant to the Tax Acts; the
13"Annual Specified Amount" means the amounts specified below for
14fiscal years 1986 through 1993:
15Fiscal YearAnnual Specified Amount
161986$54,800,000
171987$76,650,000
181988$80,480,000
191989$88,510,000
201990$115,330,000
211991$145,470,000
221992$182,730,000
231993$206,520,000;
24and means the Certified Annual Debt Service Requirement (as
25defined in Section 13 of the Build Illinois Bond Act) or the
26Tax Act Amount, whichever is greater, for fiscal year 1994 and

 

 

10000SB0482ham002- 179 -LRB100 05146 HLH 30547 a

1each fiscal year thereafter; and further provided, that if on
2the last business day of any month the sum of (1) the Tax Act
3Amount required to be deposited into the Build Illinois Bond
4Account in the Build Illinois Fund during such month and (2)
5the amount transferred to the Build Illinois Fund from the
6State and Local Sales Tax Reform Fund shall have been less than
71/12 of the Annual Specified Amount, an amount equal to the
8difference shall be immediately paid into the Build Illinois
9Fund from other moneys received by the Department pursuant to
10the Tax Acts; and, further provided, that in no event shall the
11payments required under the preceding proviso result in
12aggregate payments into the Build Illinois Fund pursuant to
13this clause (b) for any fiscal year in excess of the greater of
14(i) the Tax Act Amount or (ii) the Annual Specified Amount for
15such fiscal year. The amounts payable into the Build Illinois
16Fund under clause (b) of the first sentence in this paragraph
17shall be payable only until such time as the aggregate amount
18on deposit under each trust indenture securing Bonds issued and
19outstanding pursuant to the Build Illinois Bond Act is
20sufficient, taking into account any future investment income,
21to fully provide, in accordance with such indenture, for the
22defeasance of or the payment of the principal of, premium, if
23any, and interest on the Bonds secured by such indenture and on
24any Bonds expected to be issued thereafter and all fees and
25costs payable with respect thereto, all as certified by the
26Director of the Bureau of the Budget (now Governor's Office of

 

 

10000SB0482ham002- 180 -LRB100 05146 HLH 30547 a

1Management and Budget). If on the last business day of any
2month in which Bonds are outstanding pursuant to the Build
3Illinois Bond Act, the aggregate of moneys deposited in the
4Build Illinois Bond Account in the Build Illinois Fund in such
5month shall be less than the amount required to be transferred
6in such month from the Build Illinois Bond Account to the Build
7Illinois Bond Retirement and Interest Fund pursuant to Section
813 of the Build Illinois Bond Act, an amount equal to such
9deficiency shall be immediately paid from other moneys received
10by the Department pursuant to the Tax Acts to the Build
11Illinois Fund; provided, however, that any amounts paid to the
12Build Illinois Fund in any fiscal year pursuant to this
13sentence shall be deemed to constitute payments pursuant to
14clause (b) of the first sentence of this paragraph and shall
15reduce the amount otherwise payable for such fiscal year
16pursuant to that clause (b). The moneys received by the
17Department pursuant to this Act and required to be deposited
18into the Build Illinois Fund are subject to the pledge, claim
19and charge set forth in Section 12 of the Build Illinois Bond
20Act.
21    Subject to payment of amounts into the Build Illinois Fund
22as provided in the preceding paragraph or in any amendment
23thereto hereafter enacted, the following specified monthly
24installment of the amount requested in the certificate of the
25Chairman of the Metropolitan Pier and Exposition Authority
26provided under Section 8.25f of the State Finance Act, but not

 

 

10000SB0482ham002- 181 -LRB100 05146 HLH 30547 a

1in excess of sums designated as "Total Deposit", shall be
2deposited in the aggregate from collections under Section 9 of
3the Use Tax Act, Section 9 of the Service Use Tax Act, Section
49 of the Service Occupation Tax Act, and Section 3 of the
5Retailers' Occupation Tax Act into the McCormick Place
6Expansion Project Fund in the specified fiscal years.
7Fiscal YearTotal Deposit
81993         $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000

 

 

10000SB0482ham002- 182 -LRB100 05146 HLH 30547 a

12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021246,000,000
122022260,000,000
132023275,000,000
142024 275,000,000
152025 275,000,000
162026 279,000,000
172027 292,000,000
182028 307,000,000
192029 322,000,000
202030 338,000,000
212031 350,000,000
222032 350,000,000
23and
24each fiscal year
25thereafter that bonds
26are outstanding under

 

 

10000SB0482ham002- 183 -LRB100 05146 HLH 30547 a

1Section 13.2 of the
2Metropolitan Pier and
3Exposition Authority Act,
4but not after fiscal year 2060.
5    Beginning July 20, 1993 and in each month of each fiscal
6year thereafter, one-eighth of the amount requested in the
7certificate of the Chairman of the Metropolitan Pier and
8Exposition Authority for that fiscal year, less the amount
9deposited into the McCormick Place Expansion Project Fund by
10the State Treasurer in the respective month under subsection
11(g) of Section 13 of the Metropolitan Pier and Exposition
12Authority Act, plus cumulative deficiencies in the deposits
13required under this Section for previous months and years,
14shall be deposited into the McCormick Place Expansion Project
15Fund, until the full amount requested for the fiscal year, but
16not in excess of the amount specified above as "Total Deposit",
17has been deposited.
18    Subject to payment of amounts into the Capital Projects
19Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
20Fund, and the McCormick Place Expansion Project Fund pursuant
21to the preceding paragraphs or in any amendments thereto
22hereafter enacted, the Department shall each month deposit into
23the Aviation Fuel Sales Tax Refund Fund an amount estimated by
24the Department to be required for refunds of the 80% portion of
25the tax on aviation fuel under this Act.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

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1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois Tax
5Increment Fund 0.27% of 80% of the net revenue realized for the
6preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a 25-year
13period, the Department shall each month pay into the Energy
14Infrastructure Fund 80% of the net revenue realized from the
156.25% general rate on the selling price of Illinois-mined coal
16that was sold to an eligible business. For purposes of this
17paragraph, the term "eligible business" means a new electric
18generating facility certified pursuant to Section 605-332 of
19the Department of Commerce and Economic Opportunity Law of the
20Civil Administrative Code of Illinois.
21    Subject to payment of amounts into the Build Illinois Fund,
22the McCormick Place Expansion Project Fund, the Illinois Tax
23Increment Fund, and the Energy Infrastructure Fund pursuant to
24the preceding paragraphs or in any amendments to this Section
25hereafter enacted, beginning on the first day of the first
26calendar month to occur on or after August 26, 2014 (the

 

 

10000SB0482ham002- 185 -LRB100 05146 HLH 30547 a

1effective date of Public Act 98-1098), each month, from the
2collections made under Section 9 of the Use Tax Act, Section 9
3of the Service Use Tax Act, Section 9 of the Service Occupation
4Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
5the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year by
10the Audit Bureau of the Department under the Use Tax Act, the
11Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department (except the amount
14collected on aviation fuel sold on or after December 1, 2017).
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17Treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
21    The Department may, upon separate written notice to a
22taxpayer, require the taxpayer to prepare and file with the
23Department on a form prescribed by the Department within not
24less than 60 days after receipt of the notice an annual
25information return for the tax year specified in the notice.
26Such annual return to the Department shall include a statement

 

 

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1of gross receipts as shown by the retailer's last Federal
2income tax return. If the total receipts of the business as
3reported in the Federal income tax return do not agree with the
4gross receipts reported to the Department of Revenue for the
5same period, the retailer shall attach to his annual return a
6schedule showing a reconciliation of the 2 amounts and the
7reasons for the difference. The retailer's annual return to the
8Department shall also disclose the cost of goods sold by the
9retailer during the year covered by such return, opening and
10closing inventories of such goods for such year, costs of goods
11used from stock or taken from stock and given away by the
12retailer during such year, payroll information of the
13retailer's business during such year and any additional
14reasonable information which the Department deems would be
15helpful in determining the accuracy of the monthly, quarterly
16or annual returns filed by such retailer as provided for in
17this Section.
18    If the annual information return required by this Section
19is not filed when and as required, the taxpayer shall be liable
20as follows:
21        (i) Until January 1, 1994, the taxpayer shall be liable
22    for a penalty equal to 1/6 of 1% of the tax due from such
23    taxpayer under this Act during the period to be covered by
24    the annual return for each month or fraction of a month
25    until such return is filed as required, the penalty to be
26    assessed and collected in the same manner as any other

 

 

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1    penalty provided for in this Act.
2        (ii) On and after January 1, 1994, the taxpayer shall
3    be liable for a penalty as described in Section 3-4 of the
4    Uniform Penalty and Interest Act.
5    The chief executive officer, proprietor, owner or highest
6ranking manager shall sign the annual return to certify the
7accuracy of the information contained therein. Any person who
8willfully signs the annual return containing false or
9inaccurate information shall be guilty of perjury and punished
10accordingly. The annual return form prescribed by the
11Department shall include a warning that the person signing the
12return may be liable for perjury.
13    The provisions of this Section concerning the filing of an
14annual information return do not apply to a retailer who is not
15required to file an income tax return with the United States
16Government.
17    As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24    Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

 

 

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1overpayment of liability.
2    For greater simplicity of administration, manufacturers,
3importers and wholesalers whose products are sold at retail in
4Illinois by numerous retailers, and who wish to do so, may
5assume the responsibility for accounting and paying to the
6Department all tax accruing under this Act with respect to such
7sales, if the retailers who are affected do not make written
8objection to the Department to this arrangement.
9    Any person who promotes, organizes, provides retail
10selling space for concessionaires or other types of sellers at
11the Illinois State Fair, DuQuoin State Fair, county fairs,
12local fairs, art shows, flea markets and similar exhibitions or
13events, including any transient merchant as defined by Section
142 of the Transient Merchant Act of 1987, is required to file a
15report with the Department providing the name of the merchant's
16business, the name of the person or persons engaged in
17merchant's business, the permanent address and Illinois
18Retailers Occupation Tax Registration Number of the merchant,
19the dates and location of the event and other reasonable
20information that the Department may require. The report must be
21filed not later than the 20th day of the month next following
22the month during which the event with retail sales was held.
23Any person who fails to file a report required by this Section
24commits a business offense and is subject to a fine not to
25exceed $250.
26    Any person engaged in the business of selling tangible

 

 

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1personal property at retail as a concessionaire or other type
2of seller at the Illinois State Fair, county fairs, art shows,
3flea markets and similar exhibitions or events, or any
4transient merchants, as defined by Section 2 of the Transient
5Merchant Act of 1987, may be required to make a daily report of
6the amount of such sales to the Department and to make a daily
7payment of the full amount of tax due. The Department shall
8impose this requirement when it finds that there is a
9significant risk of loss of revenue to the State at such an
10exhibition or event. Such a finding shall be based on evidence
11that a substantial number of concessionaires or other sellers
12who are not residents of Illinois will be engaging in the
13business of selling tangible personal property at retail at the
14exhibition or event, or other evidence of a significant risk of
15loss of revenue to the State. The Department shall notify
16concessionaires and other sellers affected by the imposition of
17this requirement. In the absence of notification by the
18Department, the concessionaires and other sellers shall file
19their returns as otherwise required in this Section.
20(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2199-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
22    (Text of Section after amendment by P.A. 100-363)
23    Sec. 3. Except as provided in this Section, on or before
24the twentieth day of each calendar month, every person engaged
25in the business of selling tangible personal property at retail

 

 

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1in this State during the preceding calendar month shall file a
2return with the Department, stating:
3        1. The name of the seller;
4        2. His residence address and the address of his
5    principal place of business and the address of the
6    principal place of business (if that is a different
7    address) from which he engages in the business of selling
8    tangible personal property at retail in this State;
9        3. Total amount of receipts received by him during the
10    preceding calendar month or quarter, as the case may be,
11    from sales of tangible personal property, and from services
12    furnished, by him during such preceding calendar month or
13    quarter;
14        4. Total amount received by him during the preceding
15    calendar month or quarter on charge and time sales of
16    tangible personal property, and from services furnished,
17    by him prior to the month or quarter for which the return
18    is filed;
19        5. Deductions allowed by law;
20        6. Gross receipts which were received by him during the
21    preceding calendar month or quarter and upon the basis of
22    which the tax is imposed;
23        7. The amount of credit provided in Section 2d of this
24    Act;
25        8. The amount of tax due;
26        9. The signature of the taxpayer; and

 

 

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1        10. Such other reasonable information as the
2    Department may require.
3    On and after January 1, 2018, except for returns for motor
4vehicles, watercraft, aircraft, and trailers that are required
5to be registered with an agency of this State, with respect to
6retailers whose annual gross receipts average $20,000 or more,
7all returns required to be filed pursuant to this Act shall be
8filed electronically. Retailers who demonstrate that they do
9not have access to the Internet or demonstrate hardship in
10filing electronically may petition the Department to waive the
11electronic filing requirement.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Each return shall be accompanied by the statement of
17prepaid tax issued pursuant to Section 2e for which credit is
18claimed.
19    Prior to October 1, 2003, and on and after September 1,
202004 a retailer may accept a Manufacturer's Purchase Credit
21certification from a purchaser in satisfaction of Use Tax as
22provided in Section 3-85 of the Use Tax Act if the purchaser
23provides the appropriate documentation as required by Section
243-85 of the Use Tax Act. A Manufacturer's Purchase Credit
25certification, accepted by a retailer prior to October 1, 2003
26and on and after September 1, 2004 as provided in Section 3-85

 

 

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1of the Use Tax Act, may be used by that retailer to satisfy
2Retailers' Occupation Tax liability in the amount claimed in
3the certification, not to exceed 6.25% of the receipts subject
4to tax from a qualifying purchase. A Manufacturer's Purchase
5Credit reported on any original or amended return filed under
6this Act after October 20, 2003 for reporting periods prior to
7September 1, 2004 shall be disallowed. Manufacturer's
8Purchaser Credit reported on annual returns due on or after
9January 1, 2005 will be disallowed for periods prior to
10September 1, 2004. No Manufacturer's Purchase Credit may be
11used after September 30, 2003 through August 31, 2004 to
12satisfy any tax liability imposed under this Act, including any
13audit liability.
14    The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21        1. The name of the seller;
22        2. The address of the principal place of business from
23    which he engages in the business of selling tangible
24    personal property at retail in this State;
25        3. The total amount of taxable receipts received by him
26    during the preceding calendar month from sales of tangible

 

 

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1    personal property by him during such preceding calendar
2    month, including receipts from charge and time sales, but
3    less all deductions allowed by law;
4        4. The amount of credit provided in Section 2d of this
5    Act;
6        5. The amount of tax due; and
7        6. Such other reasonable information as the Department
8    may require.
9    Beginning on January 1, 2018, every person engaged in the
10business of selling aviation fuel at retail in this State
11during the preceding calendar month shall, instead of reporting
12and paying tax as otherwise required by this Section, file an
13aviation fuel tax return with the Department on or before the
14twentieth day of each calendar month. The requirements related
15to the return shall be as otherwise provided in this Section.
16Notwithstanding any other provisions of this Act to the
17contrary, retailers selling aviation fuel shall file all
18aviation fuel tax returns and shall make all aviation fuel tax
19payments by electronic means in the manner and form required by
20the Department. For purposes of this paragraph, "aviation fuel"
21means a product that is intended for use or offered for sale as
22fuel for an aircraft.
23    Beginning on October 1, 2003, any person who is not a
24licensed distributor, importing distributor, or manufacturer,
25as defined in the Liquor Control Act of 1934, but is engaged in
26the business of selling, at retail, alcoholic liquor shall file

 

 

10000SB0482ham002- 194 -LRB100 05146 HLH 30547 a

1a statement with the Department of Revenue, in a format and at
2a time prescribed by the Department, showing the total amount
3paid for alcoholic liquor purchased during the preceding month
4and such other information as is reasonably required by the
5Department. The Department may adopt rules to require that this
6statement be filed in an electronic or telephonic format. Such
7rules may provide for exceptions from the filing requirements
8of this paragraph. For the purposes of this paragraph, the term
9"alcoholic liquor" shall have the meaning prescribed in the
10Liquor Control Act of 1934.
11    Beginning on October 1, 2003, every distributor, importing
12distributor, and manufacturer of alcoholic liquor as defined in
13the Liquor Control Act of 1934, shall file a statement with the
14Department of Revenue, no later than the 10th day of the month
15for the preceding month during which transactions occurred, by
16electronic means, showing the total amount of gross receipts
17from the sale of alcoholic liquor sold or distributed during
18the preceding month to purchasers; identifying the purchaser to
19whom it was sold or distributed; the purchaser's tax
20registration number; and such other information reasonably
21required by the Department. A distributor, importing
22distributor, or manufacturer of alcoholic liquor must
23personally deliver, mail, or provide by electronic means to
24each retailer listed on the monthly statement a report
25containing a cumulative total of that distributor's, importing
26distributor's, or manufacturer's total sales of alcoholic

 

 

10000SB0482ham002- 195 -LRB100 05146 HLH 30547 a

1liquor to that retailer no later than the 10th day of the month
2for the preceding month during which the transaction occurred.
3The distributor, importing distributor, or manufacturer shall
4notify the retailer as to the method by which the distributor,
5importing distributor, or manufacturer will provide the sales
6information. If the retailer is unable to receive the sales
7information by electronic means, the distributor, importing
8distributor, or manufacturer shall furnish the sales
9information by personal delivery or by mail. For purposes of
10this paragraph, the term "electronic means" includes, but is
11not limited to, the use of a secure Internet website, e-mail,
12or facsimile.
13    If a total amount of less than $1 is payable, refundable or
14creditable, such amount shall be disregarded if it is less than
1550 cents and shall be increased to $1 if it is 50 cents or more.
16    Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

 

 

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1payments required by rules of the Department by electronic
2funds transfer. The term "annual tax liability" shall be the
3sum of the taxpayer's liabilities under this Act, and under all
4other State and local occupation and use tax laws administered
5by the Department, for the immediately preceding calendar year.
6The term "average monthly tax liability" shall be the sum of
7the taxpayer's liabilities under this Act, and under all other
8State and local occupation and use tax laws administered by the
9Department, for the immediately preceding calendar year
10divided by 12. Beginning on October 1, 2002, a taxpayer who has
11a tax liability in the amount set forth in subsection (b) of
12Section 2505-210 of the Department of Revenue Law shall make
13all payments required by rules of the Department by electronic
14funds transfer.
15    Before August 1 of each year beginning in 1993, the
16Department shall notify all taxpayers required to make payments
17by electronic funds transfer. All taxpayers required to make
18payments by electronic funds transfer shall make those payments
19for a minimum of one year beginning on October 1.
20    Any taxpayer not required to make payments by electronic
21funds transfer may make payments by electronic funds transfer
22with the permission of the Department.
23    All taxpayers required to make payment by electronic funds
24transfer and any taxpayers authorized to voluntarily make
25payments by electronic funds transfer shall make those payments
26in the manner authorized by the Department.

 

 

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1    The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4    Any amount which is required to be shown or reported on any
5return or other document under this Act shall, if such amount
6is not a whole-dollar amount, be increased to the nearest
7whole-dollar amount in any case where the fractional part of a
8dollar is 50 cents or more, and decreased to the nearest
9whole-dollar amount where the fractional part of a dollar is
10less than 50 cents.
11    If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the Department does not exceed $200, the Department may
14authorize his returns to be filed on a quarter annual basis,
15with the return for January, February and March of a given year
16being due by April 20 of such year; with the return for April,
17May and June of a given year being due by July 20 of such year;
18with the return for July, August and September of a given year
19being due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability with the Department does not exceed $50, the
25Department may authorize his returns to be filed on an annual
26basis, with the return for a given year being due by January 20

 

 

10000SB0482ham002- 198 -LRB100 05146 HLH 30547 a

1of the following year.
2    Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as monthly
4returns.
5    Notwithstanding any other provision in this Act concerning
6the time within which a retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12    Where the same person has more than one business registered
13with the Department under separate registrations under this
14Act, such person may not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, every retailer selling this kind of
20tangible personal property shall file, with the Department,
21upon a form to be prescribed and supplied by the Department, a
22separate return for each such item of tangible personal
23property which the retailer sells, except that if, in the same
24transaction, (i) a retailer of aircraft, watercraft, motor
25vehicles or trailers transfers more than one aircraft,
26watercraft, motor vehicle or trailer to another aircraft,

 

 

10000SB0482ham002- 199 -LRB100 05146 HLH 30547 a

1watercraft, motor vehicle retailer or trailer retailer for the
2purpose of resale or (ii) a retailer of aircraft, watercraft,
3motor vehicles, or trailers transfers more than one aircraft,
4watercraft, motor vehicle, or trailer to a purchaser for use as
5a qualifying rolling stock as provided in Section 2-5 of this
6Act, then that seller may report the transfer of all aircraft,
7watercraft, motor vehicles or trailers involved in that
8transaction to the Department on the same uniform
9invoice-transaction reporting return form. For purposes of
10this Section, "watercraft" means a Class 2, Class 3, or Class 4
11watercraft as defined in Section 3-2 of the Boat Registration
12and Safety Act, a personal watercraft, or any boat equipped
13with an inboard motor.
14    Any retailer who sells only motor vehicles, watercraft,
15aircraft, or trailers that are required to be registered with
16an agency of this State, so that all retailers' occupation tax
17liability is required to be reported, and is reported, on such
18transaction reporting returns and who is not otherwise required
19to file monthly or quarterly returns, need not file monthly or
20quarterly returns. However, those retailers shall be required
21to file returns on an annual basis.
22    The transaction reporting return, in the case of motor
23vehicles or trailers that are required to be registered with an
24agency of this State, shall be the same document as the Uniform
25Invoice referred to in Section 5-402 of The Illinois Vehicle
26Code and must show the name and address of the seller; the name

 

 

10000SB0482ham002- 200 -LRB100 05146 HLH 30547 a

1and address of the purchaser; the amount of the selling price
2including the amount allowed by the retailer for traded-in
3property, if any; the amount allowed by the retailer for the
4traded-in tangible personal property, if any, to the extent to
5which Section 1 of this Act allows an exemption for the value
6of traded-in property; the balance payable after deducting such
7trade-in allowance from the total selling price; the amount of
8tax due from the retailer with respect to such transaction; the
9amount of tax collected from the purchaser by the retailer on
10such transaction (or satisfactory evidence that such tax is not
11due in that particular instance, if that is claimed to be the
12fact); the place and date of the sale; a sufficient
13identification of the property sold; such other information as
14is required in Section 5-402 of The Illinois Vehicle Code, and
15such other information as the Department may reasonably
16require.
17    The transaction reporting return in the case of watercraft
18or aircraft must show the name and address of the seller; the
19name and address of the purchaser; the amount of the selling
20price including the amount allowed by the retailer for
21traded-in property, if any; the amount allowed by the retailer
22for the traded-in tangible personal property, if any, to the
23extent to which Section 1 of this Act allows an exemption for
24the value of traded-in property; the balance payable after
25deducting such trade-in allowance from the total selling price;
26the amount of tax due from the retailer with respect to such

 

 

10000SB0482ham002- 201 -LRB100 05146 HLH 30547 a

1transaction; the amount of tax collected from the purchaser by
2the retailer on such transaction (or satisfactory evidence that
3such tax is not due in that particular instance, if that is
4claimed to be the fact); the place and date of the sale, a
5sufficient identification of the property sold, and such other
6information as the Department may reasonably require.
7    Such transaction reporting return shall be filed not later
8than 20 days after the day of delivery of the item that is
9being sold, but may be filed by the retailer at any time sooner
10than that if he chooses to do so. The transaction reporting
11return and tax remittance or proof of exemption from the
12Illinois use tax may be transmitted to the Department by way of
13the State agency with which, or State officer with whom the
14tangible personal property must be titled or registered (if
15titling or registration is required) if the Department and such
16agency or State officer determine that this procedure will
17expedite the processing of applications for title or
18registration.
19    With each such transaction reporting return, the retailer
20shall remit the proper amount of tax due (or shall submit
21satisfactory evidence that the sale is not taxable if that is
22the case), to the Department or its agents, whereupon the
23Department shall issue, in the purchaser's name, a use tax
24receipt (or a certificate of exemption if the Department is
25satisfied that the particular sale is tax exempt) which such
26purchaser may submit to the agency with which, or State officer

 

 

10000SB0482ham002- 202 -LRB100 05146 HLH 30547 a

1with whom, he must title or register the tangible personal
2property that is involved (if titling or registration is
3required) in support of such purchaser's application for an
4Illinois certificate or other evidence of title or registration
5to such tangible personal property.
6    No retailer's failure or refusal to remit tax under this
7Act precludes a user, who has paid the proper tax to the
8retailer, from obtaining his certificate of title or other
9evidence of title or registration (if titling or registration
10is required) upon satisfying the Department that such user has
11paid the proper tax (if tax is due) to the retailer. The
12Department shall adopt appropriate rules to carry out the
13mandate of this paragraph.
14    If the user who would otherwise pay tax to the retailer
15wants the transaction reporting return filed and the payment of
16the tax or proof of exemption made to the Department before the
17retailer is willing to take these actions and such user has not
18paid the tax to the retailer, such user may certify to the fact
19of such delay by the retailer and may (upon the Department
20being satisfied of the truth of such certification) transmit
21the information required by the transaction reporting return
22and the remittance for tax or proof of exemption directly to
23the Department and obtain his tax receipt or exemption
24determination, in which event the transaction reporting return
25and tax remittance (if a tax payment was required) shall be
26credited by the Department to the proper retailer's account

 

 

10000SB0482ham002- 203 -LRB100 05146 HLH 30547 a

1with the Department, but without the 2.1% or 1.75% discount
2provided for in this Section being allowed. When the user pays
3the tax directly to the Department, he shall pay the tax in the
4same amount and in the same form in which it would be remitted
5if the tax had been remitted to the Department by the retailer.
6    Refunds made by the seller during the preceding return
7period to purchasers, on account of tangible personal property
8returned to the seller, shall be allowed as a deduction under
9subdivision 5 of his monthly or quarterly return, as the case
10may be, in case the seller had theretofore included the
11receipts from the sale of such tangible personal property in a
12return filed by him and had paid the tax imposed by this Act
13with respect to such receipts.
14    Where the seller is a corporation, the return filed on
15behalf of such corporation shall be signed by the president,
16vice-president, secretary or treasurer or by the properly
17accredited agent of such corporation.
18    Where the seller is a limited liability company, the return
19filed on behalf of the limited liability company shall be
20signed by a manager, member, or properly accredited agent of
21the limited liability company.
22    Except as provided in this Section, the retailer filing the
23return under this Section shall, at the time of filing such
24return, pay to the Department the amount of tax imposed by this
25Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26on and after January 1, 1990, or $5 per calendar year,

 

 

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1whichever is greater, which is allowed to reimburse the
2retailer for the expenses incurred in keeping records,
3preparing and filing returns, remitting the tax and supplying
4data to the Department on request. The discount under this
5Section is not allowed for taxes paid on aviation fuel that are
6deposited into the State Aviation Program Fund under this Act.
7Any prepayment made pursuant to Section 2d of this Act shall be
8included in the amount on which such 2.1% or 1.75% discount is
9computed. In the case of retailers who report and pay the tax
10on a transaction by transaction basis, as provided in this
11Section, such discount shall be taken with each such tax
12remittance instead of when such retailer files his periodic
13return. The discount allowed under this Section is allowed only
14for returns that are filed in the manner required by this Act.
15The Department may disallow the discount for retailers whose
16certificate of registration is revoked at the time the return
17is filed, but only if the Department's decision to revoke the
18certificate of registration has become final.
19    Before October 1, 2000, if the taxpayer's average monthly
20tax liability to the Department under this Act, the Use Tax
21Act, the Service Occupation Tax Act, and the Service Use Tax
22Act, excluding any liability for prepaid sales tax to be
23remitted in accordance with Section 2d of this Act, was $10,000
24or more during the preceding 4 complete calendar quarters, he
25shall file a return with the Department each month by the 20th
26day of the month next following the month during which such tax

 

 

10000SB0482ham002- 205 -LRB100 05146 HLH 30547 a

1liability is incurred and shall make payments to the Department
2on or before the 7th, 15th, 22nd and last day of the month
3during which such liability is incurred. On and after October
41, 2000, if the taxpayer's average monthly tax liability to the
5Department under this Act, the Use Tax Act, the Service
6Occupation Tax Act, and the Service Use Tax Act, excluding any
7liability for prepaid sales tax to be remitted in accordance
8with Section 2d of this Act, was $20,000 or more during the
9preceding 4 complete calendar quarters, he shall file a return
10with the Department each month by the 20th day of the month
11next following the month during which such tax liability is
12incurred and shall make payment to the Department on or before
13the 7th, 15th, 22nd and last day of the month during which such
14liability is incurred. If the month during which such tax
15liability is incurred began prior to January 1, 1985, each
16payment shall be in an amount equal to 1/4 of the taxpayer's
17actual liability for the month or an amount set by the
18Department not to exceed 1/4 of the average monthly liability
19of the taxpayer to the Department for the preceding 4 complete
20calendar quarters (excluding the month of highest liability and
21the month of lowest liability in such 4 quarter period). If the
22month during which such tax liability is incurred begins on or
23after January 1, 1985 and prior to January 1, 1987, each
24payment shall be in an amount equal to 22.5% of the taxpayer's
25actual liability for the month or 27.5% of the taxpayer's
26liability for the same calendar month of the preceding year. If

 

 

10000SB0482ham002- 206 -LRB100 05146 HLH 30547 a

1the month during which such tax liability is incurred begins on
2or after January 1, 1987 and prior to January 1, 1988, each
3payment shall be in an amount equal to 22.5% of the taxpayer's
4actual liability for the month or 26.25% of the taxpayer's
5liability for the same calendar month of the preceding year. If
6the month during which such tax liability is incurred begins on
7or after January 1, 1988, and prior to January 1, 1989, or
8begins on or after January 1, 1996, each payment shall be in an
9amount equal to 22.5% of the taxpayer's actual liability for
10the month or 25% of the taxpayer's liability for the same
11calendar month of the preceding year. If the month during which
12such tax liability is incurred begins on or after January 1,
131989, and prior to January 1, 1996, each payment shall be in an
14amount equal to 22.5% of the taxpayer's actual liability for
15the month or 25% of the taxpayer's liability for the same
16calendar month of the preceding year or 100% of the taxpayer's
17actual liability for the quarter monthly reporting period. The
18amount of such quarter monthly payments shall be credited
19against the final tax liability of the taxpayer's return for
20that month. Before October 1, 2000, once applicable, the
21requirement of the making of quarter monthly payments to the
22Department by taxpayers having an average monthly tax liability
23of $10,000 or more as determined in the manner provided above
24shall continue until such taxpayer's average monthly liability
25to the Department during the preceding 4 complete calendar
26quarters (excluding the month of highest liability and the

 

 

10000SB0482ham002- 207 -LRB100 05146 HLH 30547 a

1month of lowest liability) is less than $9,000, or until such
2taxpayer's average monthly liability to the Department as
3computed for each calendar quarter of the 4 preceding complete
4calendar quarter period is less than $10,000. However, if a
5taxpayer can show the Department that a substantial change in
6the taxpayer's business has occurred which causes the taxpayer
7to anticipate that his average monthly tax liability for the
8reasonably foreseeable future will fall below the $10,000
9threshold stated above, then such taxpayer may petition the
10Department for a change in such taxpayer's reporting status. On
11and after October 1, 2000, once applicable, the requirement of
12the making of quarter monthly payments to the Department by
13taxpayers having an average monthly tax liability of $20,000 or
14more as determined in the manner provided above shall continue
15until such taxpayer's average monthly liability to the
16Department during the preceding 4 complete calendar quarters
17(excluding the month of highest liability and the month of
18lowest liability) is less than $19,000 or until such taxpayer's
19average monthly liability to the Department as computed for
20each calendar quarter of the 4 preceding complete calendar
21quarter period is less than $20,000. However, if a taxpayer can
22show the Department that a substantial change in the taxpayer's
23business has occurred which causes the taxpayer to anticipate
24that his average monthly tax liability for the reasonably
25foreseeable future will fall below the $20,000 threshold stated
26above, then such taxpayer may petition the Department for a

 

 

10000SB0482ham002- 208 -LRB100 05146 HLH 30547 a

1change in such taxpayer's reporting status. The Department
2shall change such taxpayer's reporting status unless it finds
3that such change is seasonal in nature and not likely to be
4long term. If any such quarter monthly payment is not paid at
5the time or in the amount required by this Section, then the
6taxpayer shall be liable for penalties and interest on the
7difference between the minimum amount due as a payment and the
8amount of such quarter monthly payment actually and timely
9paid, except insofar as the taxpayer has previously made
10payments for that month to the Department in excess of the
11minimum payments previously due as provided in this Section.
12The Department shall make reasonable rules and regulations to
13govern the quarter monthly payment amount and quarter monthly
14payment dates for taxpayers who file on other than a calendar
15monthly basis.
16    The provisions of this paragraph apply before October 1,
172001. Without regard to whether a taxpayer is required to make
18quarter monthly payments as specified above, any taxpayer who
19is required by Section 2d of this Act to collect and remit
20prepaid taxes and has collected prepaid taxes which average in
21excess of $25,000 per month during the preceding 2 complete
22calendar quarters, shall file a return with the Department as
23required by Section 2f and shall make payments to the
24Department on or before the 7th, 15th, 22nd and last day of the
25month during which such liability is incurred. If the month
26during which such tax liability is incurred began prior to

 

 

10000SB0482ham002- 209 -LRB100 05146 HLH 30547 a

1September 1, 1985 (the effective date of Public Act 84-221),
2each payment shall be in an amount not less than 22.5% of the
3taxpayer's actual liability under Section 2d. If the month
4during which such tax liability is incurred begins on or after
5January 1, 1986, each payment shall be in an amount equal to
622.5% of the taxpayer's actual liability for the month or 27.5%
7of the taxpayer's liability for the same calendar month of the
8preceding calendar year. If the month during which such tax
9liability is incurred begins on or after January 1, 1987, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year.
13The amount of such quarter monthly payments shall be credited
14against the final tax liability of the taxpayer's return for
15that month filed under this Section or Section 2f, as the case
16may be. Once applicable, the requirement of the making of
17quarter monthly payments to the Department pursuant to this
18paragraph shall continue until such taxpayer's average monthly
19prepaid tax collections during the preceding 2 complete
20calendar quarters is $25,000 or less. If any such quarter
21monthly payment is not paid at the time or in the amount
22required, the taxpayer shall be liable for penalties and
23interest on such difference, except insofar as the taxpayer has
24previously made payments for that month in excess of the
25minimum payments previously due.
26    The provisions of this paragraph apply on and after October

 

 

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11, 2001. Without regard to whether a taxpayer is required to
2make quarter monthly payments as specified above, any taxpayer
3who is required by Section 2d of this Act to collect and remit
4prepaid taxes and has collected prepaid taxes that average in
5excess of $20,000 per month during the preceding 4 complete
6calendar quarters shall file a return with the Department as
7required by Section 2f and shall make payments to the
8Department on or before the 7th, 15th, 22nd and last day of the
9month during which the liability is incurred. Each payment
10shall be in an amount equal to 22.5% of the taxpayer's actual
11liability for the month or 25% of the taxpayer's liability for
12the same calendar month of the preceding year. The amount of
13the quarter monthly payments shall be credited against the
14final tax liability of the taxpayer's return for that month
15filed under this Section or Section 2f, as the case may be.
16Once applicable, the requirement of the making of quarter
17monthly payments to the Department pursuant to this paragraph
18shall continue until the taxpayer's average monthly prepaid tax
19collections during the preceding 4 complete calendar quarters
20(excluding the month of highest liability and the month of
21lowest liability) is less than $19,000 or until such taxpayer's
22average monthly liability to the Department as computed for
23each calendar quarter of the 4 preceding complete calendar
24quarters is less than $20,000. If any such quarter monthly
25payment is not paid at the time or in the amount required, the
26taxpayer shall be liable for penalties and interest on such

 

 

10000SB0482ham002- 211 -LRB100 05146 HLH 30547 a

1difference, except insofar as the taxpayer has previously made
2payments for that month in excess of the minimum payments
3previously due.
4    If any payment provided for in this Section exceeds the
5taxpayer's liabilities under this Act, the Use Tax Act, the
6Service Occupation Tax Act and the Service Use Tax Act, as
7shown on an original monthly return, the Department shall, if
8requested by the taxpayer, issue to the taxpayer a credit
9memorandum no later than 30 days after the date of payment. The
10credit evidenced by such credit memorandum may be assigned by
11the taxpayer to a similar taxpayer under this Act, the Use Tax
12Act, the Service Occupation Tax Act or the Service Use Tax Act,
13in accordance with reasonable rules and regulations to be
14prescribed by the Department. If no such request is made, the
15taxpayer may credit such excess payment against tax liability
16subsequently to be remitted to the Department under this Act,
17the Use Tax Act, the Service Occupation Tax Act or the Service
18Use Tax Act, in accordance with reasonable rules and
19regulations prescribed by the Department. If the Department
20subsequently determined that all or any part of the credit
21taken was not actually due to the taxpayer, the taxpayer's 2.1%
22and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
23of the difference between the credit taken and that actually
24due, and that taxpayer shall be liable for penalties and
25interest on such difference.
26    If a retailer of motor fuel is entitled to a credit under

 

 

10000SB0482ham002- 212 -LRB100 05146 HLH 30547 a

1Section 2d of this Act which exceeds the taxpayer's liability
2to the Department under this Act for the month which the
3taxpayer is filing a return, the Department shall issue the
4taxpayer a credit memorandum for the excess.
5    Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund, a special fund in the
7State treasury which is hereby created, the net revenue
8realized for the preceding month from the 1% tax on sales of
9food for human consumption which is to be consumed off the
10premises where it is sold (other than alcoholic beverages, soft
11drinks and food which has been prepared for immediate
12consumption) and prescription and nonprescription medicines,
13drugs, medical appliances, products classified as Class III
14medical devices by the United States Food and Drug
15Administration that are used for cancer treatment pursuant to a
16prescription, as well as any accessories and components related
17to those devices, and insulin, urine testing materials,
18syringes and needles used by diabetics.
19    Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund, a special
21fund in the State treasury which is hereby created, 4% of the
22net revenue realized for the preceding month from the 6.25%
23general rate other than aviation fuel sold on or after December
241, 2017. This exception for aviation fuel only applies for so
25long as the revenue use requirements of 49 U.S.C. 47107(b) and
2649 U.S.C. 47133 are binding on the State.

 

 

10000SB0482ham002- 213 -LRB100 05146 HLH 30547 a

1    For aviation fuel sold on or after December 1, 2017, each
2month the Department shall pay into the State Aviation Program
3Fund 4% of the net revenue realized for the preceding month
4from the 6.25% general rate on the selling price of aviation
5fuel, less an amount estimated by the Department to be required
6for refunds of the 4% portion of the tax on aviation fuel under
7this Act, which amount shall be deposited into the Aviation
8fuel Sales Tax Refund Fund. The Department shall only pay
9moneys into the State Aviation Program Fund and the Aviation
10Fuel Sales Tax Refund Fund under this Act for so long as the
11revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1247133 are binding on the State.
13    Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol. Beginning
17September 1, 2010, each month the Department shall pay into the
18County and Mass Transit District Fund 20% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of sales tax holiday items.
21    Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund 16% of the net revenue
23realized for the preceding month from the 6.25% general rate on
24the selling price of tangible personal property other than
25aviation fuel sold on or after December 1, 2017. This exception
26for aviation fuel only applies for so long as the revenue use

 

 

10000SB0482ham002- 214 -LRB100 05146 HLH 30547 a

1requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2binding on the State.
3    For aviation fuel sold on or after December 1, 2017, each
4month the Department shall pay into the State Aviation Program
5Fund 16% of the net revenue realized for the preceding month
6from the 6.25% general rate on the selling price of aviation
7fuel, less an amount estimated by the Department to be required
8for refunds of the 16% portion of the tax on aviation fuel
9under this Act, which amount shall be deposited into the
10Aviation fuel Sales Tax Refund Fund. The Department shall only
11pay moneys into the State Aviation Program Fund and the
12Aviation Fuel Sales Tax Refund Fund under this Act for so long
13as the revenue use requirements of 49 U.S.C. 47107(b) and 49
14U.S.C. 47133 are binding on the State.
15    Beginning August 1, 2000, each month the Department shall
16pay into the Local Government Tax Fund 80% of the net revenue
17realized for the preceding month from the 1.25% rate on the
18selling price of motor fuel and gasohol. Beginning September 1,
192010, each month the Department shall pay into the Local
20Government Tax Fund 80% of the net revenue realized for the
21preceding month from the 1.25% rate on the selling price of
22sales tax holiday items.
23    Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

 

 

10000SB0482ham002- 215 -LRB100 05146 HLH 30547 a

1candy, grooming and hygiene products, and soft drinks that had
2been taxed at a rate of 1% prior to September 1, 2009 but that
3are now taxed at 6.25%.
4    Beginning July 1, 2011, each month the Department shall pay
5into the Clean Air Act Permit Fund 80% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of sorbents used in Illinois in the process
8of sorbent injection as used to comply with the Environmental
9Protection Act or the federal Clean Air Act, but the total
10payment into the Clean Air Act Permit Fund under this Act and
11the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
12    Beginning July 1, 2013, each month the Department shall pay
13into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Use Tax Act, the Service Use Tax
15Act, and the Service Occupation Tax Act an amount equal to the
16average monthly deficit in the Underground Storage Tank Fund
17during the prior year, as certified annually by the Illinois
18Environmental Protection Agency, but the total payment into the
19Underground Storage Tank Fund under this Act, the Use Tax Act,
20the Service Use Tax Act, and the Service Occupation Tax Act
21shall not exceed $18,000,000 in any State fiscal year. As used
22in this paragraph, the "average monthly deficit" shall be equal
23to the difference between the average monthly claims for
24payment by the fund and the average monthly revenues deposited
25into the fund, excluding payments made pursuant to this
26paragraph.

 

 

10000SB0482ham002- 216 -LRB100 05146 HLH 30547 a

1    Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under the Use Tax Act, the Service
3Use Tax Act, the Service Occupation Tax Act, and this Act, each
4month the Department shall deposit $500,000 into the State
5Crime Laboratory Fund.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to this Act,
14Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
15Act, and Section 9 of the Service Occupation Tax Act, such Acts
16being hereinafter called the "Tax Acts" and such aggregate of
172.2% or 3.8%, as the case may be, of moneys being hereinafter
18called the "Tax Act Amount", and (2) the amount transferred to
19the Build Illinois Fund from the State and Local Sales Tax
20Reform Fund shall be less than the Annual Specified Amount (as
21hereinafter defined), an amount equal to the difference shall
22be immediately paid into the Build Illinois Fund from other
23moneys received by the Department pursuant to the Tax Acts; the
24"Annual Specified Amount" means the amounts specified below for
25fiscal years 1986 through 1993:
26Fiscal YearAnnual Specified Amount