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1 | AN ACT concerning hospitality.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Article 1. | ||||||||||||||||||||||||
5 | Section 1-1. This Act may be referred to as the COVID-19 | ||||||||||||||||||||||||
6 | Pandemic Hospitality Recovery Act. | ||||||||||||||||||||||||
7 | Section 1-5. The Liquor Control Act of 1934 is amended by | ||||||||||||||||||||||||
8 | changing Sections 6-5 and 6-28.8 and by adding Section 6-6.65 | ||||||||||||||||||||||||
9 | as follows:
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10 | (235 ILCS 5/6-5) (from Ch. 43, par. 122)
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11 | Sec. 6-5.
Except as otherwise provided in this Section, it | ||||||||||||||||||||||||
12 | is unlawful
for any person having a retailer's license or
any | ||||||||||||||||||||||||
13 | officer, associate, member, representative or agent of such | ||||||||||||||||||||||||
14 | licensee
to accept, receive or borrow money, or anything else | ||||||||||||||||||||||||
15 | of value, or accept
or receive credit (other than | ||||||||||||||||||||||||
16 | merchandising credit in the ordinary
course of business for a | ||||||||||||||||||||||||
17 | period not to exceed 30 days) directly or
indirectly from any | ||||||||||||||||||||||||
18 | manufacturer, importing distributor or distributor
of | ||||||||||||||||||||||||
19 | alcoholic liquor, or from any person connected with or in any | ||||||||||||||||||||||||
20 | way
representing, or from any member of the family of, such | ||||||||||||||||||||||||
21 | manufacturer,
importing distributor, distributor or |
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1 | wholesaler, or from any
stockholders in any corporation | ||||||
2 | engaged in manufacturing, distributing
or wholesaling of such | ||||||
3 | liquor, or from any officer, manager, agent or
representative | ||||||
4 | of said manufacturer. Except as provided below, it is
unlawful | ||||||
5 | for any manufacturer
or distributor or importing distributor | ||||||
6 | to give or lend money or
anything of value, or otherwise loan | ||||||
7 | or extend credit (except such
merchandising credit) directly | ||||||
8 | or indirectly to any retail licensee or
to the manager, | ||||||
9 | representative, agent, officer or director of such
licensee. A | ||||||
10 | manufacturer, distributor or importing distributor may furnish
| ||||||
11 | free advertising, posters,
signs, brochures, hand-outs, or | ||||||
12 | other promotional devices or materials to
any unit of | ||||||
13 | government owning or operating any auditorium, exhibition | ||||||
14 | hall,
recreation facility or other similar facility holding a | ||||||
15 | retailer's license,
provided that the primary purpose of such | ||||||
16 | promotional devices or materials
is to promote public events | ||||||
17 | being held at such facility. A unit of government
owning or | ||||||
18 | operating such a facility holding a retailer's license may | ||||||
19 | accept
such promotional devices or materials designed | ||||||
20 | primarily to promote public
events held at the facility. No | ||||||
21 | retail licensee delinquent beyond the
30 day period specified | ||||||
22 | in this Section shall
solicit, accept or receive credit, | ||||||
23 | purchase or acquire alcoholic
liquors, directly or indirectly | ||||||
24 | from any other licensee, and no
manufacturer, distributor or | ||||||
25 | importing distributor shall knowingly grant
or extend credit, | ||||||
26 | sell, furnish or supply alcoholic liquors to any such
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1 | delinquent retail licensee; provided that the purchase price | ||||||
2 | of all beer
sold to a retail licensee shall be paid by the | ||||||
3 | retail licensee in cash
on or before delivery of the beer, and | ||||||
4 | unless the purchase price payable
by a retail licensee for | ||||||
5 | beer sold to him in returnable bottles shall
expressly include | ||||||
6 | a charge for the bottles and cases, the retail
licensee shall, | ||||||
7 | on or before delivery of such beer, pay the seller in
cash a | ||||||
8 | deposit in an amount not less than the deposit required to be
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9 | paid by the distributor to the brewer; but where the brewer | ||||||
10 | sells direct
to the retailer, the deposit shall be an amount no | ||||||
11 | less than that
required by the brewer from his own | ||||||
12 | distributors; and provided further,
that in no instance shall | ||||||
13 | this deposit be less than 50 cents for each
case of beer in | ||||||
14 | pint or smaller bottles and 60 cents for each case of
beer in | ||||||
15 | quart or half-gallon bottles; and provided further, that the
| ||||||
16 | purchase price of all beer sold to an importing distributor or
| ||||||
17 | distributor shall be paid by such importing distributor or | ||||||
18 | distributor
in cash on or before the 15th day (Sundays and | ||||||
19 | holidays excepted) after
delivery of such beer to such | ||||||
20 | purchaser; and unless the purchase price
payable by such | ||||||
21 | importing distributor or distributor for beer sold in
| ||||||
22 | returnable bottles and cases shall expressly include a charge | ||||||
23 | for the
bottles and cases, such importing distributor or | ||||||
24 | distributor shall, on
or before the 15th day (Sundays and | ||||||
25 | holidays excepted) after delivery of
such beer to such | ||||||
26 | purchaser, pay the seller in cash a required amount as
a |
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1 | deposit to assure the return of such bottles and cases. | ||||||
2 | Nothing herein
contained shall prohibit any licensee from | ||||||
3 | crediting or refunding to a
purchaser the actual amount of | ||||||
4 | money paid for bottles, cases, kegs or
barrels returned by the | ||||||
5 | purchaser to the seller or paid by the purchaser
as a deposit | ||||||
6 | on bottles, cases, kegs or barrels, when such containers or
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7 | packages are returned to the seller. Nothing herein contained | ||||||
8 | shall
prohibit any manufacturer, importing distributor or | ||||||
9 | distributor from
extending usual and customary credit for | ||||||
10 | alcoholic liquor sold to
customers or purchasers who live in | ||||||
11 | or maintain places of business
outside of this State when such | ||||||
12 | alcoholic liquor is actually transported
and delivered to such | ||||||
13 | points outside of this State.
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14 | A manufacturer, distributor, or importing distributor may | ||||||
15 | furnish free social media advertising to a retail licensee if | ||||||
16 | the social media advertisement does not contain the retail | ||||||
17 | price of any alcoholic liquor and the social media | ||||||
18 | advertisement complies with any applicable rules or | ||||||
19 | regulations issued by the Alcohol and Tobacco Tax and Trade | ||||||
20 | Bureau of the United States Department of the Treasury. A | ||||||
21 | manufacturer, distributor, or importing distributor may list | ||||||
22 | the names of one or more unaffiliated retailers in the | ||||||
23 | advertisement of alcoholic liquor through social media. | ||||||
24 | Nothing in this Section shall prohibit a retailer from | ||||||
25 | communicating with a manufacturer, distributor, or importing | ||||||
26 | distributor on social media or sharing media on the social |
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1 | media of a manufacturer, distributor, or importing | ||||||
2 | distributor. A retailer may request free social media | ||||||
3 | advertising from a manufacturer, distributor, or importing | ||||||
4 | distributor. Nothing in this Section shall prohibit a | ||||||
5 | manufacturer, distributor, or importing distributor from | ||||||
6 | sharing, reposting, or otherwise forwarding a social media | ||||||
7 | post by a retail licensee, so long as the sharing, reposting, | ||||||
8 | or forwarding of the social media post does not contain the | ||||||
9 | retail price of any alcoholic liquor. No manufacturer, | ||||||
10 | distributor, or importing distributor shall pay or reimburse a | ||||||
11 | retailer, directly or indirectly, for any social media | ||||||
12 | advertising services, except as specifically permitted in this | ||||||
13 | Act. No retailer shall accept any payment or reimbursement, | ||||||
14 | directly or indirectly, for any social media advertising | ||||||
15 | services offered by a manufacturer, distributor, or importing | ||||||
16 | distributor, except as specifically permitted in this Act. For | ||||||
17 | the purposes of this Section, "social media" means a service, | ||||||
18 | platform, or site where users communicate with one another and | ||||||
19 | share media, such as pictures, videos, music, and blogs, with | ||||||
20 | other users free of charge. | ||||||
21 | No right of action shall exist for the collection of any | ||||||
22 | claim based
upon credit extended to a distributor, importing | ||||||
23 | distributor or retail
licensee contrary to the provisions of | ||||||
24 | this Section.
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25 | Every manufacturer, importing distributor and distributor | ||||||
26 | shall
submit or cause to be submitted, to the State |
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1 | Commission, in triplicate,
not later than Thursday of each | ||||||
2 | calendar week, a verified written list
of the names and | ||||||
3 | respective addresses of each retail licensee purchasing
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4 | spirits or wine from such manufacturer, importing distributor | ||||||
5 | or
distributor who, on the first business day of that calendar | ||||||
6 | week, was
delinquent beyond the above mentioned permissible | ||||||
7 | merchandising credit
period of 30 days; or, if such is the | ||||||
8 | fact, a verified written statement
that no retail licensee | ||||||
9 | purchasing spirits or wine was then delinquent
beyond such | ||||||
10 | permissible merchandising credit period of 30 days.
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11 | Every manufacturer, importing distributor and distributor | ||||||
12 | shall
submit or cause to be submitted, to the State | ||||||
13 | Commission, in triplicate,
a verified written list of the | ||||||
14 | names and respective addresses of each
previously reported | ||||||
15 | delinquent retail licensee who has cured such
delinquency by | ||||||
16 | payment, which list shall be submitted not later than the
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17 | close of the second full business day following the day such | ||||||
18 | delinquency
was so cured.
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19 | Such written verified reports required to be submitted by | ||||||
20 | this
Section shall be posted by the State Commission in each of | ||||||
21 | its offices
in places available for public inspection not | ||||||
22 | later than the day
following receipt thereof by the | ||||||
23 | Commission. The reports so posted shall
constitute notice to | ||||||
24 | every manufacturer, importing distributor and
distributor of | ||||||
25 | the information contained therein. Actual notice to
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26 | manufacturers, importing distributors and distributors of the
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1 | information contained in any such posted reports, however | ||||||
2 | received,
shall also constitute notice of such information.
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3 | The 30 day merchandising credit period allowed by this | ||||||
4 | Section shall
commence with the day immediately following the | ||||||
5 | date of invoice and
shall include all successive days | ||||||
6 | including Sundays and holidays to and
including the 30th | ||||||
7 | successive day.
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8 | In addition to other methods allowed by law, payment by | ||||||
9 | check or credit card during
the period for which merchandising | ||||||
10 | credit may be extended under the
provisions of this Section | ||||||
11 | shall be considered payment. All checks
received in payment | ||||||
12 | for alcoholic liquor shall be promptly deposited for
| ||||||
13 | collection. A post dated check or a check dishonored on | ||||||
14 | presentation for
payment shall not be deemed payment.
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15 | A credit card payment in dispute by a retailer shall not be | ||||||
16 | deemed payment, and the debt uncured for merchandising credit | ||||||
17 | shall be reported as delinquent. Nothing in this Section shall | ||||||
18 | prevent a distributor, self-distributing manufacturer, or | ||||||
19 | importing distributor from assessing a usual and customary | ||||||
20 | transaction fee representative of the actual finance charges | ||||||
21 | incurred for processing a credit card payment. This | ||||||
22 | transaction fee shall be disclosed on the invoice. It shall be | ||||||
23 | considered unlawful for a distributor, importing distributor, | ||||||
24 | or self-distributing manufacturer to waive finance charges for | ||||||
25 | retailers. | ||||||
26 | A retail licensee shall not be deemed to be delinquent in |
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1 | payment for
any alleged sale to him of alcoholic liquor when | ||||||
2 | there exists a bona fide
dispute between such retailer and a | ||||||
3 | manufacturer, importing distributor
or distributor with | ||||||
4 | respect to the amount of indebtedness existing
because of such | ||||||
5 | alleged sale. A retail licensee shall not be deemed to be | ||||||
6 | delinquent under this provision and 11 Ill. Adm. Code 100.90 | ||||||
7 | until 30 days after the date on which the region in which the | ||||||
8 | retail licensee is located enters Phase 4 of the Governor's | ||||||
9 | Restore Illinois Plan as issued on May 5, 2020. | ||||||
10 | A delinquent retail licensee who engages in the retail | ||||||
11 | liquor
business at 2 or more locations shall be deemed to be | ||||||
12 | delinquent with
respect to each such location.
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13 | The license of any person who violates any provision of | ||||||
14 | this Section
shall be subject to suspension or revocation in | ||||||
15 | the manner provided by
this Act.
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16 | If any part or provision of this Article or the | ||||||
17 | application thereof
to any person or circumstances shall be | ||||||
18 | adjudged invalid by a court of
competent jurisdiction, such | ||||||
19 | judgment shall be confined by its operation
to the controversy | ||||||
20 | in which it was mentioned and shall not affect or
invalidate | ||||||
21 | the remainder of this Article or the application thereof to
| ||||||
22 | any other person or circumstance and to this and the | ||||||
23 | provisions of this
Article are declared severable.
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24 | (Source: P.A. 101-631, eff. 6-2-20.)
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25 | (235 ILCS 5/6-6.65 new) |
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1 | Sec. 6-6.65. Items of value; permitted, limited. The | ||||||
2 | General Assembly finds that Illinois restaurants and | ||||||
3 | on-premise retail licensees have been hard hit by the COVID-19 | ||||||
4 | pandemic and are in dire need of assistance to adjust their | ||||||
5 | operations to the impacts of COVID-19 and adherence to | ||||||
6 | Illinois' public health and safety measures during the | ||||||
7 | challenging months ahead while indoor dining is suspended and | ||||||
8 | outdoor dining is substantially inhibited by the environmental | ||||||
9 | factors beyond human control. This Section 6-6.5 is a limited | ||||||
10 | exception to the otherwise prohibited giving or furnishing of | ||||||
11 | money, items or things of value to retail license holders as | ||||||
12 | contained in Sections 6-5 and 6-6 of this Act and such activity | ||||||
13 | is limited to this temporary and emergency assistance to | ||||||
14 | retail licensees during this COVID-19 pandemic until December | ||||||
15 | 31, 2021. | ||||||
16 | (a) Manufacturers, non-resident dealers, foreign | ||||||
17 | importers, distributors, or importing distributors may donate | ||||||
18 | money or COVID-19-related improvements, fixtures, and | ||||||
19 | equipment to an entity exempt from federal income taxes under | ||||||
20 | Section 501 of the Internal Revenue Code with the intent that | ||||||
21 | eligible restaurants or retail licensees will apply for and | ||||||
22 | acquire these COVID-19-related improvements, fixtures, and | ||||||
23 | equipment for their use in their operations during the current | ||||||
24 | COVID-19 pandemic. COVID-19-related improvements, fixtures, | ||||||
25 | and equipment shall be limited to the equipment and fixtures | ||||||
26 | that allow a retail license holder to comply with social |
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1 | distancing guidelines, expand take-out/delivery operations, or | ||||||
2 | accommodate outdoor dining, such as plexiglass barriers or | ||||||
3 | partitions, signage promoting social distancing and hygiene | ||||||
4 | protocols, heaters, heat lamps, weatherization upgrades, and | ||||||
5 | insulated delivery bags; improvements that allow restaurants | ||||||
6 | to continue operating, such as food heaters for to-go orders, | ||||||
7 | and purchasing personal protective equipment and sanitation | ||||||
8 | supplies necessitated by the pandemic in order that retail | ||||||
9 | licensees can continue operating; and COVID-19-related | ||||||
10 | business improvements like patio heaters or contactless | ||||||
11 | technology. | ||||||
12 | (b) Retail license holders may accept temporary donations, | ||||||
13 | pursuant to subsection (g), of COVID-19-related improvements, | ||||||
14 | fixtures, and equipment from an entity exempt from federal | ||||||
15 | income taxes under Section 501 of the Internal Revenue Code | ||||||
16 | donated to the entity by Illinois licensed manufacturers, | ||||||
17 | non-resident dealers, foreign importers, distributors, or | ||||||
18 | importing distributors under this Section in order to continue | ||||||
19 | to operate safely and stay in business during this | ||||||
20 | unprecedented time, provided the retail licensee meets the | ||||||
21 | eligibility requirement of this Act. Eligible businesses | ||||||
22 | consist of Illinois restaurants and on-premise retail license | ||||||
23 | holders that: (i) are engaged in providing food or beverage | ||||||
24 | services and wherein meals or beverages are prepared | ||||||
25 | on-premises to patrons who traditionally order and are served | ||||||
26 | while seated; (ii) meet the definition of a "retailer" as |
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1 | defined in Section 1-3.17, including "hotels" as defined in | ||||||
2 | Section 1-3.25; and (iii) can demonstrate through an | ||||||
3 | application process to the entity exempt from federal income | ||||||
4 | taxes under Section 501 of the Internal Revenue Code they have | ||||||
5 | experienced financial hardship due to COVID-19. | ||||||
6 | (c) Nothing in this Section permits a manufacturer, | ||||||
7 | non-resident dealer, foreign importer, distributor, or | ||||||
8 | importing distributor to make a direct loan or sale of | ||||||
9 | furniture, fixtures or equipment to any retailer not otherwise | ||||||
10 | permitted in this Act. No retailer shall accept any donation, | ||||||
11 | loan or sale of furniture, or fixture or equipment from any | ||||||
12 | manufacturer, non-resident dealer, foreign importer, | ||||||
13 | distributor, or importing distributor, not otherwise | ||||||
14 | specifically authorized in this Act. | ||||||
15 | (d) Any entity exempt from federal income taxes under | ||||||
16 | Section 501 of the Internal Revenue Code, including, without | ||||||
17 | limitation, charities, government entities, advocacy groups, | ||||||
18 | business leagues, or chambers of commerce and nonprofit | ||||||
19 | organizations that promote social welfare may accept monetary | ||||||
20 | donations or COVID-19-related improvements, fixtures, and | ||||||
21 | equipment to eligible retail licensees in accordance with this | ||||||
22 | Section. The entity exempt from federal income taxes under | ||||||
23 | Section 501 of the Internal Revenue Code shall not give cash | ||||||
24 | grants or cash donations to license holders. | ||||||
25 | (e) No officer, director, or owner of a license holder or | ||||||
26 | member of the restaurant, beverage, or liquor industry may |
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1 | serve on the board of directors of the entity exempt from | ||||||
2 | federal income taxes under Section 501 of the Internal Revenue | ||||||
3 | Code. | ||||||
4 | (f) Any manufacturer, non-resident dealer, foreign | ||||||
5 | importer, distributor, or importing distributor and their | ||||||
6 | agents that donate to an entity exempt from federal income | ||||||
7 | taxes under Section 501 of the Internal Revenue Code with the | ||||||
8 | intent that the entity will provide COVID-19 mitigation relief | ||||||
9 | hereunder shall be solely responsible to maintain accurate | ||||||
10 | books and records of all donations made pursuant to this | ||||||
11 | Section. The manufacturer, non-resident dealer, foreign | ||||||
12 | importer, distributor, or importing distributor, or their | ||||||
13 | agents, must submit those books and records upon request for | ||||||
14 | inspection by the State Commission. Failure to keep such | ||||||
15 | records shall render the manufacturer, non-resident dealer, | ||||||
16 | foreign importer, distributor, or importing distributor | ||||||
17 | ineligible for the privileges contained within this Section. | ||||||
18 | All such records shall be maintained for a period of 3 years. | ||||||
19 | (g) Nothing in this Section shall permit the restaurant | ||||||
20 | business to accept or retain any donated COVID-19-related | ||||||
21 | improvements, fixtures, and equipment hereunder later than | ||||||
22 | December 31, 2021. It shall be the sole responsibility of the | ||||||
23 | retail licensee or its agent to return any donated | ||||||
24 | COVID-19-related improvements, fixtures, and equipment to the | ||||||
25 | entity exempt from federal income taxes under Section 501 of | ||||||
26 | the Internal Revenue Code on or before December 31, 2021. |
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1 | (h) The entity exempt from federal income taxes under | ||||||
2 | Section 501 of the Internal Revenue Code is permitted to sell | ||||||
3 | the COVID-19-related improvements, fixtures, and equipment to | ||||||
4 | retail licensee only if: (i) the COVID-19-related | ||||||
5 | improvements, fixtures, and equipment are purchased from the | ||||||
6 | entity exempt from federal income taxes under Section 501 of | ||||||
7 | the Internal Revenue Code at fair market value; (ii) full | ||||||
8 | payment is made by the retail licensee to the entity exempt | ||||||
9 | from federal income taxes under Section 501 of the Internal | ||||||
10 | Revenue Code no later than December 31, 2021; and (iii) proper | ||||||
11 | books and records of the transaction are maintained by the | ||||||
12 | licensee, or its agent, and are available for inspection upon | ||||||
13 | request by the State Commission. All such records shall be | ||||||
14 | maintained by the license holder, or their agent, for a period | ||||||
15 | of 3 years. | ||||||
16 | (i) A manufacturer of beer, wine, or spirits that enters | ||||||
17 | into an agreement with a non-profit organization for purposes | ||||||
18 | of this Section shall not: (i) require a distributor or | ||||||
19 | importing distributor of beer, wine, or spirits to contribute | ||||||
20 | marketing, advertising, or other funds or COVID-19-related | ||||||
21 | improvements, fixtures, or equipment, for control or | ||||||
22 | expenditure by the manufacturer, unless the distributor or | ||||||
23 | importing distributor has agreed, in writing and in advance, | ||||||
24 | to spend or contribute the distributor's or importing | ||||||
25 | distributor's funds or provide COVID-19-related improvements, | ||||||
26 | fixtures, or equipment for a specified marketing, charitable |
| |||||||
| |||||||
1 | contribution, or any similar contribution, including | ||||||
2 | COVID-19-related improvements, fixtures, and equipment; or | ||||||
3 | (ii) require a distributor or importing distributor of beer, | ||||||
4 | wine, or spirits to deliver or pick up from any retail | ||||||
5 | licensee, their agent, or non-profit organization any items, | ||||||
6 | including COVID-19-related improvements, fixtures, equipment, | ||||||
7 | or any other items, the giving, sale, leasing, or otherwise | ||||||
8 | furnishing of which is an item of value pursuant to Section 6-5 | ||||||
9 | or 6-6 of this Act. | ||||||
10 | A manufacturer of beer, wine, or spirits that receives | ||||||
11 | consent pursuant to this subsection shall maintain for 3 years | ||||||
12 | sufficient books and records regarding the expenditure of any | ||||||
13 | funds that reflect the manufacturer's expenditure of any | ||||||
14 | marketing or charitable contribution, including | ||||||
15 | COVID-19-related improvements, fixtures, or equipment, or any | ||||||
16 | similar contribution. | ||||||
17 | (j) It shall be the sole obligation of the retail licensee | ||||||
18 | to return and deliver any equipment the retailer temporarily | ||||||
19 | receives pursuant to this Section. Failure to comply with this | ||||||
20 | Section shall result in a fine against the retail licensee or | ||||||
21 | the suspension or revocation of the retail license as | ||||||
22 | determined by the State Commission. Any fines or penalties for | ||||||
23 | failure to return or purchase donated improvements, fixtures, | ||||||
24 | or equipment on or before December 31, 2021 shall be assessed | ||||||
25 | against the license holder by the State Commission. | ||||||
26 | (k) For purposes of this Section, branding on donated |
| |||||||
| |||||||
1 | improvements, fixtures, merchandise, and equipment is | ||||||
2 | prohibited. | ||||||
3 | (l) This Section is repealed January 1, 2024. | ||||||
4 | (235 ILCS 5/6-28.8) | ||||||
5 | (Section scheduled to be repealed on June 2, 2021) | ||||||
6 | Sec. 6-28.8. Delivery and carry out of mixed drinks | ||||||
7 | permitted. | ||||||
8 | (a) In this Section: | ||||||
9 | "Cocktail" or "mixed drink" means any beverage obtained by | ||||||
10 | combining ingredients alcoholic in nature, whether brewed, | ||||||
11 | fermented, or distilled, with ingredients non-alcoholic in | ||||||
12 | nature, such as fruit juice, lemonade, cream, or a carbonated | ||||||
13 | beverage. | ||||||
14 | "Original container" means, for the purposes of this | ||||||
15 | Section only, a container that is filled, sealed, and secured | ||||||
16 | by a retail licensee's employee at the retail licensee's | ||||||
17 | location with a tamper-evident lid or cap. | ||||||
18 | "Sealed container" means a rigid container that contains a | ||||||
19 | mixed drink or a single serving of wine , is new, has never been | ||||||
20 | used, has a secured lid or cap designed to prevent consumption | ||||||
21 | without removal of the lid or cap, and is tamper-evident. | ||||||
22 | "Sealed container" does not include a container with a lid | ||||||
23 | with sipping holes or openings for straws or a container made | ||||||
24 | of plastic, paper, or polystyrene foam. | ||||||
25 | "Tamper-evident" means a lid or cap that has been sealed |
| |||||||
| |||||||
1 | with tamper-evident covers, including, but not limited to, wax | ||||||
2 | dip or heat shrink wrap. | ||||||
3 | (b) A cocktail , or mixed drink , or single serving of wine | ||||||
4 | placed in a sealed container by a retail licensee at the retail | ||||||
5 | licensee's location may be transferred and sold for | ||||||
6 | off-premises consumption if the following requirements are | ||||||
7 | met: | ||||||
8 | (1) the cocktail is transferred within the licensed | ||||||
9 | premises, by a curbside pickup, or by delivery by an | ||||||
10 | employee of the retail licensee who: | ||||||
11 | (A) has been trained in accordance with Section | ||||||
12 | 6-27.1 at the time of the sale; | ||||||
13 | (B) is at least 21 years of age; and | ||||||
14 | (C) upon delivery, verifies the age of the person | ||||||
15 | to whom the cocktail or single serving of wine is being | ||||||
16 | delivered; | ||||||
17 | (2) if the employee delivering the cocktail or single | ||||||
18 | serving of wine is not able to safely verify
a person's age | ||||||
19 | or level of intoxication upon delivery, the employee shall | ||||||
20 | cancel the sale of alcohol and return the product to the | ||||||
21 | retail license holder; | ||||||
22 | (3) the sealed container is placed in the trunk of the | ||||||
23 | vehicle or if there is no trunk, in the vehicle's rear | ||||||
24 | compartment that is not readily accessible to the | ||||||
25 | passenger area; | ||||||
26 | (4) the sealed container shall be affixed with a label |
| |||||||
| |||||||
1 | or tag that contains the following information: | ||||||
2 | (A) the cocktail or mixed drink ingredients, type, | ||||||
3 | and name of the alcohol; | ||||||
4 | (B) the name, license number, and address of the | ||||||
5 | retail licensee that filled the original container and | ||||||
6 | sold the product; | ||||||
7 | (C) the volume of the cocktail , or mixed drink , or | ||||||
8 | single serving of wine in the sealed container; and | ||||||
9 | (D) the sealed container was filled less than 7 | ||||||
10 | days before the date of sale. | ||||||
11 | (c) Third-party delivery services are not permitted to | ||||||
12 | deliver cocktails and mixed drinks under this Section. | ||||||
13 | (d) If there is an executive order of the Governor in | ||||||
14 | effect during a disaster, the employee delivering the mixed | ||||||
15 | drink , or cocktail , or single serving of wine must comply with | ||||||
16 | any requirements of that executive order, including, but not | ||||||
17 | limited to, wearing gloves and a mask and maintaining | ||||||
18 | distancing requirements when interacting with the public. | ||||||
19 | (e) Delivery or carry out of a cocktail , or mixed drink , or | ||||||
20 | single serving of wine is prohibited if: | ||||||
21 | (1) a third party delivers the cocktail or mixed | ||||||
22 | drink; | ||||||
23 | (2) a container of a mixed drink , or cocktail , or | ||||||
24 | single serving of wine is not tamper-evident and sealed; | ||||||
25 | (3) a container of a mixed drink , or cocktail , or | ||||||
26 | single serving of wine is transported in the passenger |
| |||||||
| |||||||
1 | area of a vehicle; | ||||||
2 | (4) a mixed drink , or cocktail , or single serving of | ||||||
3 | wine is delivered by a person or to a person who is under | ||||||
4 | the age of 21; or | ||||||
5 | (5) the person delivering a mixed drink , or cocktail , | ||||||
6 | or single serving of wine fails to verify the age of the | ||||||
7 | person to whom the mixed drink or cocktail is being | ||||||
8 | delivered. | ||||||
9 | (f) Violations of this Section shall be subject to any | ||||||
10 | applicable penalties, including, but not limited to, the | ||||||
11 | penalties specified under Section 11-502 of the Illinois | ||||||
12 | Vehicle Code. | ||||||
13 | (f-5) This Section is not intended to prohibit or preempt | ||||||
14 | the ability of a brew pub, tap room, or distilling pub to | ||||||
15 | continue to temporarily deliver alcoholic liquor pursuant to | ||||||
16 | guidance issued by the State Commission on March 19, 2020 | ||||||
17 | entitled "Illinois Liquor Control Commission, COVID-19 Related | ||||||
18 | Actions, Guidance on Temporary Delivery of Alcoholic Liquor". | ||||||
19 | This Section shall only grant authorization to holders of | ||||||
20 | State of Illinois retail liquor licenses but not to licensees | ||||||
21 | that simultaneously hold any licensure or privilege to | ||||||
22 | manufacture alcoholic liquors within or outside of the State | ||||||
23 | of Illinois. | ||||||
24 | (g) This Section is not a denial or limitation of home rule | ||||||
25 | powers and functions under Section 6 of Article VII of the | ||||||
26 | Illinois Constitution. |
| |||||||
| |||||||
1 | (h) This Section is repealed on January 1, 2024 one year | ||||||
2 | after the effective date of this amendatory Act of the 101st | ||||||
3 | General Assembly .
| ||||||
4 | (Source: P.A. 101-631, eff. 6-2-20.) | ||||||
5 | Article 5. | ||||||
6 | Section 5-5. The Use Tax Act is amended by changing | ||||||
7 | Section 9 as follows:
| ||||||
8 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
9 | Sec. 9. Returns; distribution of proceeds. | ||||||
10 | (a) Except as to motor vehicles, watercraft, aircraft, and
| ||||||
11 | trailers that are required to be registered with an agency of | ||||||
12 | this State,
each retailer
required or authorized to collect | ||||||
13 | the tax imposed by this Act shall pay
to the Department the | ||||||
14 | amount of such tax (except as otherwise provided)
at the time | ||||||
15 | when he is required to file his return for the period during
| ||||||
16 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
17 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
18 | per calendar
year, whichever is greater, which is allowed to | ||||||
19 | reimburse the retailer
for expenses incurred in collecting the | ||||||
20 | tax, keeping records, preparing
and filing returns, remitting | ||||||
21 | the tax and supplying data to the
Department on request. The | ||||||
22 | discount under this Section is not allowed for the 1.25% | ||||||
23 | portion of taxes paid on aviation fuel that is subject to the |
| |||||||
| |||||||
1 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
2 | 47133. In the case of retailers who report and pay the
tax on a | ||||||
3 | transaction by transaction basis, as provided in this Section,
| ||||||
4 | such discount shall be taken with each such tax remittance | ||||||
5 | instead of
when such retailer files his periodic return. The | ||||||
6 | discount allowed under this Section is allowed only for | ||||||
7 | returns that are filed in the manner required by this Act. The | ||||||
8 | Department may disallow the discount for retailers whose | ||||||
9 | certificate of registration is revoked at the time the return | ||||||
10 | is filed, but only if the Department's decision to revoke the | ||||||
11 | certificate of registration has become final. A retailer need | ||||||
12 | not remit
that part of any tax collected by him to the extent | ||||||
13 | that he is required
to remit and does remit the tax imposed by | ||||||
14 | the Retailers' Occupation
Tax Act, with respect to the sale of | ||||||
15 | the same property. | ||||||
16 | (b) Where such tangible personal property is sold under a | ||||||
17 | conditional
sales contract, or under any other form of sale | ||||||
18 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
19 | extended beyond the close of
the period for which the return is | ||||||
20 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
21 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
22 | to be registered with an agency of this State),
may collect for | ||||||
23 | each
tax return period, only the tax applicable to that part of | ||||||
24 | the selling
price actually received during such tax return | ||||||
25 | period. | ||||||
26 | (c) Except as provided in this Section, on or before the |
| |||||||
| |||||||
1 | twentieth day of each
calendar month, such retailer shall file | ||||||
2 | a return for the preceding
calendar month. Such return shall | ||||||
3 | be filed on forms prescribed by the
Department and shall | ||||||
4 | furnish such information as the Department may
reasonably | ||||||
5 | require. On and after January 1, 2018, except for returns for | ||||||
6 | motor vehicles, watercraft, aircraft, and trailers that are | ||||||
7 | required to be registered with an agency of this State, with | ||||||
8 | respect to retailers whose annual gross receipts average | ||||||
9 | $20,000 or more, all returns required to be filed pursuant to | ||||||
10 | this Act shall be filed electronically. Retailers who | ||||||
11 | demonstrate that they do not have access to the Internet or | ||||||
12 | demonstrate hardship in filing electronically may petition the | ||||||
13 | Department to waive the electronic filing requirement. | ||||||
14 | The Department may require returns to be filed on a | ||||||
15 | quarterly basis.
If so required, a return for each calendar | ||||||
16 | quarter shall be filed on or
before the twentieth day of the | ||||||
17 | calendar month following the end of such
calendar quarter. The | ||||||
18 | taxpayer shall also file a return with the
Department for each | ||||||
19 | of the first two months of each calendar quarter, on or
before | ||||||
20 | the 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 | ||||||
26 | him during the
preceding calendar month from sales of |
| |||||||
| |||||||
1 | tangible personal property by him
during such preceding | ||||||
2 | calendar month, including receipts from charge and
time | ||||||
3 | sales, but 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; | ||||||
7 | 5-5. The signature of the taxpayer; and | ||||||
8 | 6. Such other reasonable information as the Department | ||||||
9 | may
require. | ||||||
10 | (d) Each retailer required or authorized to collect the | ||||||
11 | tax imposed by this Act on aviation fuel sold at retail in this | ||||||
12 | State during the preceding calendar month shall, instead of | ||||||
13 | reporting and paying tax on aviation fuel as otherwise | ||||||
14 | required by this Section, report and pay such tax on a separate | ||||||
15 | aviation fuel tax return. The requirements related to the | ||||||
16 | return shall be as otherwise provided in this Section. | ||||||
17 | Notwithstanding any other provisions of this Act to the | ||||||
18 | contrary, retailers collecting tax on aviation fuel shall file | ||||||
19 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
20 | tax payments by electronic means in the manner and form | ||||||
21 | required by the Department. For purposes of this Section, | ||||||
22 | "aviation fuel" means jet fuel and aviation gasoline. | ||||||
23 | (e) If a taxpayer fails to sign a return within 30 days | ||||||
24 | after the proper notice
and demand for signature by the | ||||||
25 | Department, the return shall be considered
valid and any | ||||||
26 | amount shown to be due on the return shall be deemed assessed. |
| |||||||
| |||||||
1 | (f) Notwithstanding any other provision of this Act to the | ||||||
2 | contrary, retailers subject to tax on cannabis shall file all | ||||||
3 | cannabis tax returns and shall make all cannabis tax payments | ||||||
4 | by electronic means in the manner and form required by the | ||||||
5 | Department. | ||||||
6 | (g) Beginning October 1, 1993, a taxpayer who has an | ||||||
7 | average monthly tax
liability of $150,000 or more shall make | ||||||
8 | all payments required by rules of the
Department by electronic | ||||||
9 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
10 | an average monthly tax liability of $100,000 or more shall | ||||||
11 | make all
payments required by rules of the Department by | ||||||
12 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
13 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
14 | or more shall make all payments required by rules of the | ||||||
15 | Department
by electronic funds transfer. Beginning October 1, | ||||||
16 | 2000, a taxpayer who has
an annual tax liability of $200,000 or | ||||||
17 | more shall make all payments required by
rules of the | ||||||
18 | Department by electronic funds transfer. The term "annual tax
| ||||||
19 | liability" shall be the sum of the taxpayer's liabilities | ||||||
20 | under this Act, and
under all other State and local occupation | ||||||
21 | and use tax laws administered by the
Department, for the | ||||||
22 | immediately preceding calendar year. The term "average
monthly | ||||||
23 | tax liability" means
the sum of the taxpayer's liabilities | ||||||
24 | under this Act, and under all other State
and local occupation | ||||||
25 | and use tax laws administered by the Department, for the
| ||||||
26 | immediately preceding calendar year divided by 12.
Beginning |
| |||||||
| |||||||
1 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
2 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
3 | Department of
Revenue Law shall make all payments required by | ||||||
4 | rules of the Department by
electronic funds transfer. | ||||||
5 | Before August 1 of each year beginning in 1993, the | ||||||
6 | Department shall notify
all taxpayers required to make | ||||||
7 | payments by electronic funds transfer. All
taxpayers required | ||||||
8 | to make payments by electronic funds transfer shall make
those | ||||||
9 | payments for a minimum of one year beginning on October 1. | ||||||
10 | Any taxpayer not required to make payments by electronic | ||||||
11 | funds transfer may
make payments by electronic funds transfer | ||||||
12 | with the permission of the
Department. | ||||||
13 | All taxpayers required to make payment by electronic funds | ||||||
14 | transfer and any
taxpayers authorized to voluntarily make | ||||||
15 | payments by electronic funds transfer
shall make those | ||||||
16 | payments in the manner authorized by the Department. | ||||||
17 | The Department shall adopt such rules as are necessary to | ||||||
18 | effectuate a
program of electronic funds transfer and the | ||||||
19 | requirements of this Section. | ||||||
20 | (h) Before October 1, 2000, if the taxpayer's average | ||||||
21 | monthly tax liability
to the Department
under this Act, the | ||||||
22 | Retailers' Occupation Tax Act, the Service
Occupation Tax Act, | ||||||
23 | the Service Use Tax Act was $10,000 or more
during
the | ||||||
24 | preceding 4 complete calendar quarters, he shall file a return | ||||||
25 | with the
Department each month by the 20th day of the month | ||||||
26 | next following the month
during which such tax liability is |
| |||||||
| |||||||
1 | incurred and shall make payments to the
Department on or | ||||||
2 | before the 7th, 15th, 22nd and last day of the month
during | ||||||
3 | which such liability is incurred.
On and after October 1, | ||||||
4 | 2000, if the taxpayer's average monthly tax liability
to the | ||||||
5 | Department under this Act, the Retailers' Occupation Tax Act,
| ||||||
6 | the
Service Occupation Tax Act, and the Service Use Tax Act was | ||||||
7 | $20,000 or more
during the preceding 4 complete calendar | ||||||
8 | quarters, he shall file a return with
the Department each | ||||||
9 | month by the 20th day of the month next following the month
| ||||||
10 | during which such tax liability is incurred and shall make | ||||||
11 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
12 | last day of the
month during
which such liability is incurred.
| ||||||
13 | If the month during which such tax
liability is incurred began | ||||||
14 | prior to January 1, 1985, each payment shall be
in an amount | ||||||
15 | equal to 1/4 of the taxpayer's
actual liability for the month | ||||||
16 | or an amount set by the Department not to
exceed 1/4 of the | ||||||
17 | average monthly liability of the taxpayer to the
Department | ||||||
18 | for the preceding 4 complete calendar quarters (excluding the
| ||||||
19 | month of highest liability and the month of lowest liability | ||||||
20 | in such 4
quarter period). If the month during which such tax | ||||||
21 | liability is incurred
begins on or after January 1, 1985, and | ||||||
22 | prior to January 1, 1987, each
payment shall be in an amount | ||||||
23 | equal to 22.5% of the taxpayer's actual liability
for the | ||||||
24 | month or 27.5% of the taxpayer's liability for the same | ||||||
25 | calendar
month of the preceding year. If the month during | ||||||
26 | which such tax liability
is incurred begins on or after |
| |||||||
| |||||||
1 | January 1, 1987, and prior to January 1,
1988, each payment | ||||||
2 | shall be in an amount equal to 22.5% of the taxpayer's
actual | ||||||
3 | liability for the month or 26.25% of the taxpayer's liability | ||||||
4 | for
the same calendar month of the preceding year. If the month | ||||||
5 | during which such
tax liability is incurred begins on or after | ||||||
6 | January 1, 1988, and prior to
January 1, 1989,
or begins on or | ||||||
7 | after January 1, 1996, each payment shall be in an amount equal
| ||||||
8 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
9 | 25% of the
taxpayer's liability for the same calendar month of | ||||||
10 | the preceding year. If the
month during which such tax | ||||||
11 | liability is incurred begins on or after January 1,
1989,
and | ||||||
12 | prior to January 1, 1996, each payment shall be in an amount | ||||||
13 | equal to 22.5%
of the taxpayer's actual liability for the | ||||||
14 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
15 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
16 | liability for the quarter monthly reporting period. The
amount | ||||||
17 | of such quarter monthly payments shall be credited against the | ||||||
18 | final tax
liability
of the taxpayer's return for that month. | ||||||
19 | Before October 1, 2000, once
applicable, the requirement
of | ||||||
20 | the making of quarter monthly payments to the Department shall | ||||||
21 | continue
until such taxpayer's average monthly liability to | ||||||
22 | the Department during
the preceding 4 complete calendar | ||||||
23 | quarters (excluding the month of highest
liability and the | ||||||
24 | month of lowest liability) is less than
$9,000, or until
such | ||||||
25 | taxpayer's average monthly liability to the Department as | ||||||
26 | computed for
each calendar quarter of the 4 preceding complete |
| |||||||
| |||||||
1 | calendar quarter period
is less than $10,000. However, if a | ||||||
2 | taxpayer can show the
Department that
a substantial change in | ||||||
3 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
4 | to anticipate that his average monthly tax liability for the
| ||||||
5 | reasonably foreseeable future will fall below the $10,000 | ||||||
6 | threshold
stated above, then
such taxpayer
may petition the | ||||||
7 | Department for change in such taxpayer's reporting status.
On | ||||||
8 | and after October 1, 2000, once applicable, the requirement of | ||||||
9 | the making
of quarter monthly payments to the Department shall | ||||||
10 | continue until such
taxpayer's average monthly liability to | ||||||
11 | the Department during the preceding 4
complete calendar | ||||||
12 | quarters (excluding the month of highest liability and the
| ||||||
13 | month of lowest liability) is less than $19,000 or until such | ||||||
14 | taxpayer's
average monthly liability to the Department as | ||||||
15 | computed for each calendar
quarter of the 4 preceding complete | ||||||
16 | calendar quarter period is less than
$20,000. However, if a | ||||||
17 | taxpayer can show the Department that a substantial
change in | ||||||
18 | the taxpayer's business has occurred which causes the taxpayer | ||||||
19 | to
anticipate that his average monthly tax liability for the | ||||||
20 | reasonably
foreseeable future will fall below the $20,000 | ||||||
21 | threshold stated above, then
such taxpayer may petition the | ||||||
22 | Department for a change in such taxpayer's
reporting status.
| ||||||
23 | The Department shall change such taxpayer's reporting status | ||||||
24 | unless it
finds that such change is seasonal in nature and not | ||||||
25 | likely to be long
term. If any such quarter monthly payment is | ||||||
26 | not paid at the time or in
the amount required by this Section, |
| |||||||
| |||||||
1 | then the taxpayer shall be liable for
penalties and interest | ||||||
2 | on
the difference between the minimum amount due and the | ||||||
3 | amount of such
quarter monthly payment actually and timely | ||||||
4 | paid, except insofar as the
taxpayer has previously made | ||||||
5 | payments for that month to the Department in
excess of the | ||||||
6 | minimum payments previously due as provided in this Section.
| ||||||
7 | The Department shall make reasonable rules and regulations to | ||||||
8 | govern the
quarter monthly payment amount and quarter monthly | ||||||
9 | payment dates for
taxpayers who file on other than a calendar | ||||||
10 | monthly basis. | ||||||
11 | (i) Notwithstanding any other provision of law, if the | ||||||
12 | taxpayer is engaged in business in the industry identified | ||||||
13 | under Subsector 722 of the North American Industry | ||||||
14 | Classification System (NAICS) entitled "Food Services and | ||||||
15 | Drinking Places" (i.e., businesses with a NAICS Code of 722), | ||||||
16 | then, beginning on February 1, 2021 and continuing through | ||||||
17 | December 31, 2021, the obligation to make payments on or | ||||||
18 | before the 7th, 15th, 22nd and last day of the month as | ||||||
19 | provided in subsection (h) shall be suspended, and the | ||||||
20 | taxpayer may choose instead to make payments on or before the | ||||||
21 | 20th day of each calendar month as provided in subsection (c). | ||||||
22 | (j) If any such payment provided for in this Section | ||||||
23 | exceeds the taxpayer's
liabilities under this Act, the | ||||||
24 | Retailers' Occupation Tax Act, the Service
Occupation Tax Act | ||||||
25 | and the Service Use Tax Act, as shown by an original
monthly | ||||||
26 | return, the Department shall issue to the taxpayer a credit
|
| |||||||
| |||||||
1 | memorandum no later than 30 days after the date of payment, | ||||||
2 | which
memorandum may be submitted by the taxpayer to the | ||||||
3 | Department in payment of
tax liability subsequently to be | ||||||
4 | remitted by the taxpayer to the Department
or be assigned by | ||||||
5 | the taxpayer to a similar taxpayer under this Act, the
| ||||||
6 | Retailers' Occupation Tax Act, the Service Occupation Tax Act | ||||||
7 | or the
Service Use Tax Act, in accordance with reasonable | ||||||
8 | rules and regulations to
be prescribed by the Department, | ||||||
9 | except that if such excess payment is
shown on an original | ||||||
10 | monthly return and is made after December 31, 1986, no
credit | ||||||
11 | memorandum shall be issued, unless requested by the taxpayer. | ||||||
12 | If no
such request is made, the taxpayer may credit such excess | ||||||
13 | payment against
tax liability subsequently to be remitted by | ||||||
14 | the taxpayer to the Department
under this Act, the Retailers' | ||||||
15 | Occupation Tax Act, the Service Occupation
Tax Act or the | ||||||
16 | Service Use Tax Act, in accordance with reasonable rules and
| ||||||
17 | regulations prescribed by the Department. If the Department | ||||||
18 | subsequently
determines that all or any part of the credit | ||||||
19 | taken was not actually due to
the taxpayer, the taxpayer's | ||||||
20 | 2.1% or 1.75% vendor's discount shall be
reduced by 2.1% or | ||||||
21 | 1.75% of the difference between the credit taken and
that | ||||||
22 | actually due, and the taxpayer shall be liable for penalties | ||||||
23 | and
interest on such difference. | ||||||
24 | (k) If the retailer is otherwise required to file a | ||||||
25 | monthly return and if the
retailer's average monthly tax | ||||||
26 | liability to the Department
does not exceed $200, the |
| |||||||
| |||||||
1 | Department may authorize his returns to be
filed on a quarter | ||||||
2 | annual basis, with the return for January, February,
and March | ||||||
3 | of a given year being due by April 20 of such year; with the
| ||||||
4 | return for April, May and June of a given year being due by | ||||||
5 | July 20 of
such year; with the return for July, August and | ||||||
6 | September of a given
year being due by October 20 of such year, | ||||||
7 | and with the return for
October, November and December of a | ||||||
8 | given year being due by January 20
of the following year. | ||||||
9 | (l) If the retailer is otherwise required to file a | ||||||
10 | monthly or quarterly
return and if the retailer's average | ||||||
11 | monthly tax liability to the
Department does not exceed $50, | ||||||
12 | the Department may authorize his returns to
be filed on an | ||||||
13 | annual basis, with the return for a given year being due by
| ||||||
14 | January 20 of the following year. | ||||||
15 | (m) Such quarter annual and annual returns, as to form and | ||||||
16 | substance,
shall be subject to the same requirements as | ||||||
17 | monthly returns. | ||||||
18 | (n) Notwithstanding any other provision in this Act | ||||||
19 | concerning the time
within which a retailer may file his | ||||||
20 | return, in the case of any retailer
who ceases to engage in a | ||||||
21 | kind of business which makes him responsible
for filing | ||||||
22 | returns under this Act, such retailer shall file a final
| ||||||
23 | return under this Act with the Department not more than one | ||||||
24 | month after
discontinuing such business. | ||||||
25 | (o) In addition, with respect to motor vehicles, | ||||||
26 | watercraft,
aircraft, and trailers that are required to be |
| |||||||
| |||||||
1 | registered with an agency of
this State, except as otherwise | ||||||
2 | provided in this Section, every
retailer selling this kind of | ||||||
3 | tangible personal property shall file,
with the Department, | ||||||
4 | upon a form to be prescribed and supplied by the
Department, a | ||||||
5 | separate return for each such item of tangible personal
| ||||||
6 | property which the retailer sells, except that if, in the same
| ||||||
7 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
8 | vehicles or
trailers transfers more than
one aircraft, | ||||||
9 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
10 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
11 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
12 | vehicles, or trailers
transfers more than one aircraft, | ||||||
13 | watercraft, motor vehicle, or trailer to a
purchaser for use | ||||||
14 | as a qualifying rolling stock as provided in Section 3-55 of
| ||||||
15 | this Act, then
that seller may report the transfer of all the
| ||||||
16 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
17 | that transaction to the Department on the same
uniform
| ||||||
18 | invoice-transaction reporting return form.
For purposes of | ||||||
19 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
20 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
21 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
22 | with an inboard motor. | ||||||
23 | In addition, with respect to motor vehicles, watercraft, | ||||||
24 | aircraft, and trailers that are required to be registered with | ||||||
25 | an agency of this State, every person who is engaged in the | ||||||
26 | business of leasing or renting such items and who, in |
| |||||||
| |||||||
1 | connection with such business, sells any such item to a | ||||||
2 | retailer for the purpose of resale is, notwithstanding any | ||||||
3 | other provision of this Section to the contrary, authorized to | ||||||
4 | meet the return-filing requirement of this Act by reporting | ||||||
5 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
6 | or trailers transferred for resale during a month to the | ||||||
7 | Department on the same uniform invoice-transaction reporting | ||||||
8 | return form on or before the 20th of the month following the | ||||||
9 | month in which the transfer takes place. Notwithstanding any | ||||||
10 | other provision of this Act to the contrary, all returns filed | ||||||
11 | under this paragraph must be filed by electronic means in the | ||||||
12 | manner and form as required by the Department. | ||||||
13 | The transaction reporting return in the case of motor | ||||||
14 | vehicles
or trailers that are required to be registered with | ||||||
15 | an agency of this
State, shall
be the same document as the | ||||||
16 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
17 | Vehicle Code and must show the name and address of the
seller; | ||||||
18 | the name and address of the purchaser; the amount of the | ||||||
19 | selling
price including the amount allowed by the retailer for | ||||||
20 | traded-in
property, if any; the amount allowed by the retailer | ||||||
21 | for the traded-in
tangible personal property, if any, to the | ||||||
22 | extent to which Section 2 of
this Act allows an exemption for | ||||||
23 | the value of traded-in property; the
balance payable after | ||||||
24 | deducting such trade-in allowance from the total
selling | ||||||
25 | price; the amount of tax due from the retailer with respect to
| ||||||
26 | such transaction; the amount of tax collected from the |
| |||||||
| |||||||
1 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
2 | evidence that such tax is
not due in that particular instance, | ||||||
3 | if that is claimed to be the fact);
the place and date of the | ||||||
4 | sale; a sufficient identification of the
property sold; such | ||||||
5 | other information as is required in Section 5-402 of
the | ||||||
6 | Illinois Vehicle Code, and such other information as the | ||||||
7 | Department
may reasonably require. | ||||||
8 | The transaction reporting return in the case of watercraft
| ||||||
9 | and aircraft must show
the name and address of the seller; the | ||||||
10 | name and address of the
purchaser; the amount of the selling | ||||||
11 | price including the amount allowed
by the retailer for | ||||||
12 | traded-in property, if any; the amount allowed by
the retailer | ||||||
13 | for the traded-in tangible personal property, if any, to
the | ||||||
14 | extent to which Section 2 of this Act allows an exemption for | ||||||
15 | the
value of traded-in property; the balance payable after | ||||||
16 | deducting such
trade-in allowance from the total selling | ||||||
17 | price; the amount of tax due
from the retailer with respect to | ||||||
18 | such transaction; the amount of tax
collected from the | ||||||
19 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
20 | evidence that such tax is not due in that particular
instance, | ||||||
21 | if that is claimed to be the fact); the place and date of the
| ||||||
22 | sale, a sufficient identification of the property sold, and | ||||||
23 | such other
information as the Department may reasonably | ||||||
24 | require. | ||||||
25 | Such transaction reporting return shall be filed not later | ||||||
26 | than 20
days after the date of delivery of the item that is |
| |||||||
| |||||||
1 | being sold, but may
be filed by the retailer at any time sooner | ||||||
2 | than that if he chooses to
do so. The transaction reporting | ||||||
3 | return and tax remittance or proof of
exemption from the tax | ||||||
4 | that is imposed by this Act may be transmitted to
the | ||||||
5 | Department by way of the State agency with which, or State | ||||||
6 | officer
with whom, the tangible personal property must be | ||||||
7 | titled or registered
(if titling or registration is required) | ||||||
8 | if the Department and such
agency or State officer determine | ||||||
9 | that this procedure will expedite the
processing of | ||||||
10 | applications for title or registration. | ||||||
11 | With each such transaction reporting return, the retailer | ||||||
12 | shall remit
the proper amount of tax due (or shall submit | ||||||
13 | satisfactory evidence that
the sale is not taxable if that is | ||||||
14 | the case), to the Department or its
agents, whereupon the | ||||||
15 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
16 | (or a certificate of exemption if the Department is
satisfied | ||||||
17 | that the particular sale is tax exempt) which such purchaser
| ||||||
18 | may submit to the agency with which, or State officer with | ||||||
19 | whom, he must
title or register the tangible personal property | ||||||
20 | that is involved (if
titling or registration is required) in | ||||||
21 | support of such purchaser's
application for an Illinois | ||||||
22 | certificate or other evidence of title or
registration to such | ||||||
23 | tangible personal property. | ||||||
24 | (p) No retailer's failure or refusal to remit tax under | ||||||
25 | this Act
precludes a user, who has paid the proper tax to the | ||||||
26 | retailer, from
obtaining his certificate of title or other |
| |||||||
| |||||||
1 | evidence of title or
registration (if titling or registration | ||||||
2 | is required) upon satisfying
the Department that such user has | ||||||
3 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
4 | Department shall adopt appropriate rules to carry out
the | ||||||
5 | mandate of this paragraph. | ||||||
6 | If the user who would otherwise pay tax to the retailer | ||||||
7 | wants the
transaction reporting return filed and the payment | ||||||
8 | of tax or proof of
exemption made to the Department before the | ||||||
9 | retailer is willing to take
these actions and such user has not | ||||||
10 | paid the tax to the retailer, such
user may certify to the fact | ||||||
11 | of such delay by the retailer, and may
(upon the Department | ||||||
12 | being satisfied of the truth of such certification)
transmit | ||||||
13 | the information required by the transaction reporting return
| ||||||
14 | and the remittance for tax or proof of exemption directly to | ||||||
15 | the
Department and obtain his tax receipt or exemption | ||||||
16 | determination, in
which event the transaction reporting return | ||||||
17 | and tax remittance (if a
tax payment was required) shall be | ||||||
18 | credited by the Department to the
proper retailer's account | ||||||
19 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
20 | provided for in this Section being allowed. When the user pays
| ||||||
21 | the tax directly to the Department, he shall pay the tax in the | ||||||
22 | same
amount and in the same form in which it would be remitted | ||||||
23 | if the tax had
been remitted to the Department by the retailer. | ||||||
24 | (q) Where a retailer collects the tax with respect to the | ||||||
25 | selling price
of tangible personal property which he sells and | ||||||
26 | the purchaser
thereafter returns such tangible personal |
| |||||||
| |||||||
1 | property and the retailer
refunds the selling price thereof to | ||||||
2 | the purchaser, such retailer shall
also refund, to the | ||||||
3 | purchaser, the tax so collected from the purchaser.
When | ||||||
4 | filing his return for the period in which he refunds such tax | ||||||
5 | to
the purchaser, the retailer may deduct the amount of the tax | ||||||
6 | so refunded
by him to the purchaser from any other use tax | ||||||
7 | which such retailer may
be required to pay or remit to the | ||||||
8 | Department, as shown by such return,
if the amount of the tax | ||||||
9 | to be deducted was previously remitted to the
Department by | ||||||
10 | such retailer. If the retailer has not previously
remitted the | ||||||
11 | amount of such tax to the Department, he is entitled to no
| ||||||
12 | deduction under this Act upon refunding such tax to the | ||||||
13 | purchaser. | ||||||
14 | (r) Any retailer filing a return under this Section shall | ||||||
15 | also include
(for the purpose of paying tax thereon) the total | ||||||
16 | tax covered by such
return upon the selling price of tangible | ||||||
17 | personal property purchased by
him at retail from a retailer, | ||||||
18 | but as to which the tax imposed by this
Act was not collected | ||||||
19 | from the retailer filing such return, and such
retailer shall | ||||||
20 | remit the amount of such tax to the Department when
filing such | ||||||
21 | return. | ||||||
22 | (s) If experience indicates such action to be practicable, | ||||||
23 | the Department
may prescribe and furnish a combination or | ||||||
24 | joint return which will
enable retailers, who are required to | ||||||
25 | file returns hereunder and also
under the Retailers' | ||||||
26 | Occupation Tax Act, to furnish all the return
information |
| |||||||
| |||||||
1 | required by both Acts on the one form. | ||||||
2 | (t) Where the retailer has more than one business | ||||||
3 | registered with the
Department under separate registration | ||||||
4 | under this Act, such retailer may
not file each return that is | ||||||
5 | due as a single return covering all such
registered | ||||||
6 | businesses, but shall file separate returns for each such
| ||||||
7 | registered business. | ||||||
8 | (u) Beginning January 1, 1990, each month the Department | ||||||
9 | shall pay into the
State and Local Sales Tax Reform Fund, a | ||||||
10 | special fund in the State Treasury
which is hereby created, | ||||||
11 | the net revenue realized for the preceding month
from the 1% | ||||||
12 | tax imposed under this Act. | ||||||
13 | Beginning January 1, 1990, each month the Department shall | ||||||
14 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
15 | net revenue realized
for the preceding month from the 6.25% | ||||||
16 | general rate
on the selling price of tangible personal | ||||||
17 | property which is purchased
outside Illinois at retail from a | ||||||
18 | retailer and which is titled or
registered by an agency of this | ||||||
19 | State's government. | ||||||
20 | Beginning January 1, 1990, each month the Department shall | ||||||
21 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
22 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
23 | the preceding month from the 6.25% general rate on the selling
| ||||||
24 | price of tangible personal property, other than (i) tangible | ||||||
25 | personal property
which is purchased outside Illinois at | ||||||
26 | retail from a retailer and which is
titled or registered by an |
| |||||||
| |||||||
1 | agency of this State's government and (ii) aviation fuel sold | ||||||
2 | on or after December 1, 2019. This exception for aviation fuel | ||||||
3 | only applies for so long as the revenue use requirements of 49 | ||||||
4 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
5 | For aviation fuel sold on or after December 1, 2019, each | ||||||
6 | month the Department shall pay into the State Aviation Program | ||||||
7 | Fund 20% of the net revenue realized for the preceding month | ||||||
8 | from the 6.25% general rate on the selling price of aviation | ||||||
9 | fuel, less an amount estimated by the Department to be | ||||||
10 | required for refunds of the 20% portion of the tax on aviation | ||||||
11 | fuel under this Act, which amount shall be deposited into the | ||||||
12 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
13 | pay moneys into the State Aviation Program Fund and the | ||||||
14 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
15 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
16 | U.S.C. 47133 are binding on the State. | ||||||
17 | Beginning August 1, 2000, each
month the Department shall | ||||||
18 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
19 | net revenue realized for the
preceding month from the 1.25% | ||||||
20 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
21 | September 1, 2010, each
month the Department shall pay into | ||||||
22 | the
State and Local Sales Tax Reform Fund 100% of the net | ||||||
23 | revenue realized for the
preceding month from the 1.25% rate | ||||||
24 | on the selling price of sales tax holiday items. | ||||||
25 | Beginning January 1, 1990, each month the Department shall | ||||||
26 | pay into
the Local Government Tax Fund 16% of the net revenue |
| |||||||
| |||||||
1 | realized for the
preceding month from the 6.25% general rate | ||||||
2 | on the selling price of
tangible personal property which is | ||||||
3 | purchased outside Illinois at retail
from a retailer and which | ||||||
4 | is titled or registered by an agency of this
State's | ||||||
5 | government. | ||||||
6 | Beginning October 1, 2009, each month the Department shall | ||||||
7 | pay into the Capital Projects Fund an amount that is equal to | ||||||
8 | an amount estimated by the Department to represent 80% of the | ||||||
9 | net revenue realized for the preceding month from the sale of | ||||||
10 | candy, grooming and hygiene products, and soft drinks that had | ||||||
11 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
12 | are now taxed at 6.25%. | ||||||
13 | Beginning July 1, 2011, each
month the Department shall | ||||||
14 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
15 | realized for the
preceding month from the 6.25% general rate | ||||||
16 | on the selling price of sorbents used in Illinois in the | ||||||
17 | process of sorbent injection as used to comply with the | ||||||
18 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
19 | the total payment into the Clean Air Act Permit Fund under this | ||||||
20 | Act and the Retailers' Occupation Tax Act shall not exceed | ||||||
21 | $2,000,000 in any fiscal year. | ||||||
22 | Beginning July 1, 2013, each month the Department shall | ||||||
23 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
24 | collected under this Act, the Service Use Tax Act, the Service | ||||||
25 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
26 | amount equal to the average monthly deficit in the Underground |
| |||||||
| |||||||
1 | Storage Tank Fund during the prior year, as certified annually | ||||||
2 | by the Illinois Environmental Protection Agency, but the total | ||||||
3 | payment into the Underground Storage Tank Fund under this Act, | ||||||
4 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
5 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
6 | in any State fiscal year. As used in this paragraph, the | ||||||
7 | "average monthly deficit" shall be equal to the difference | ||||||
8 | between the average monthly claims for payment by the fund and | ||||||
9 | the average monthly revenues deposited into the fund, | ||||||
10 | excluding payments made pursuant to this paragraph. | ||||||
11 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
12 | received by the Department under this Act, the Service Use Tax | ||||||
13 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
14 | Occupation Tax Act, each month the Department shall deposit | ||||||
15 | $500,000 into the State Crime Laboratory Fund. | ||||||
16 | Of the remainder of the moneys received by the Department | ||||||
17 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
18 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
19 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
20 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
21 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
22 | may be, of the
moneys received by the Department and required | ||||||
23 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
24 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
25 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
26 | Service Occupation Tax Act, such Acts being
hereinafter called |
| |||||||
| |||||||
1 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
2 | may be, of moneys being hereinafter called the "Tax Act | ||||||
3 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
4 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
5 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
6 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
7 | difference shall be immediately paid into the Build
Illinois | ||||||
8 | Fund from other moneys received by the Department pursuant to | ||||||
9 | the
Tax Acts; and further provided, that if on the last | ||||||
10 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
11 | required to be deposited into the
Build Illinois Bond Account | ||||||
12 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
13 | transferred during such month to the Build Illinois Fund
from | ||||||
14 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
15 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
16 | the difference
shall be immediately paid into the Build | ||||||
17 | Illinois Fund from other moneys
received by the Department | ||||||
18 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
19 | event shall the payments required under the
preceding proviso | ||||||
20 | result in aggregate payments into the Build Illinois Fund
| ||||||
21 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
22 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
23 | Specified Amount for such
fiscal year; and, further provided, | ||||||
24 | that the amounts payable into the Build
Illinois Fund under | ||||||
25 | this clause (b) shall be payable only until such time
as the | ||||||
26 | aggregate amount on deposit under each trust
indenture |
| |||||||
| |||||||
1 | securing Bonds issued and outstanding pursuant to the Build
| ||||||
2 | Illinois Bond Act is sufficient, taking into account any | ||||||
3 | future investment
income, to fully provide, in accordance with | ||||||
4 | such indenture, for the
defeasance of or the payment of the | ||||||
5 | principal of, premium, if any, and
interest on the Bonds | ||||||
6 | secured by such indenture and on any Bonds expected
to be | ||||||
7 | issued thereafter and all fees and costs payable with respect | ||||||
8 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
9 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
10 | the last
business day of any month in which Bonds are | ||||||
11 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
12 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
13 | Account in the Build Illinois Fund in such month
shall be less | ||||||
14 | than the amount required to be transferred in such month from
| ||||||
15 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
16 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
17 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
18 | shall be immediately paid
from other moneys received by the | ||||||
19 | Department pursuant to the Tax Acts
to the Build Illinois | ||||||
20 | Fund; provided, however, that any amounts paid to the
Build | ||||||
21 | Illinois Fund in any fiscal year pursuant to this sentence | ||||||
22 | shall be
deemed to constitute payments pursuant to clause (b) | ||||||
23 | of the preceding
sentence and shall reduce the amount | ||||||
24 | otherwise payable for such fiscal year
pursuant to clause (b) | ||||||
25 | of the preceding sentence. The moneys received by
the | ||||||
26 | Department pursuant to this Act and required to be deposited |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | into the
Build Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | and charge set forth
in Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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17 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | shall be deposited into the McCormick Place Expansion
Project |
| |||||||
| |||||||
1 | Fund, until the full amount requested for the fiscal year, but | ||||||
2 | not
in excess of the amount specified above as "Total | ||||||
3 | Deposit", has been deposited. | ||||||
4 | Subject to payment of amounts into the Capital Projects | ||||||
5 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
6 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
7 | preceding paragraphs or in any amendments thereto hereafter | ||||||
8 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
9 | the Department shall each month deposit into the Aviation Fuel | ||||||
10 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
11 | be required for refunds of the 80% portion of the tax on | ||||||
12 | aviation fuel under this Act. The Department shall only | ||||||
13 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
14 | under this paragraph for so long as the revenue use | ||||||
15 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
16 | binding on the State. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
18 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
19 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
20 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
21 | 2013, the Department shall each month pay into the Illinois
| ||||||
22 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
23 | the preceding
month from the 6.25% general rate on the selling | ||||||
24 | price of tangible personal
property. | ||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
26 | and the
McCormick Place Expansion Project Fund pursuant to the |
| |||||||
| |||||||
1 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
2 | enacted, beginning with the receipt of the first
report of | ||||||
3 | taxes paid by an eligible business and continuing for a | ||||||
4 | 25-year
period, the Department shall each month pay into the | ||||||
5 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
6 | from the 6.25% general rate on the
selling price of | ||||||
7 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
8 | purposes of this paragraph, the term "eligible business" means | ||||||
9 | a new
electric generating facility certified pursuant to | ||||||
10 | Section 605-332 of the
Department of Commerce and
Economic | ||||||
11 | Opportunity Law of the Civil Administrative
Code of Illinois. | ||||||
12 | Subject to payment of amounts into the Build Illinois | ||||||
13 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
14 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
15 | pursuant to the preceding paragraphs or in any amendments to | ||||||
16 | this Section hereafter enacted, beginning on the first day of | ||||||
17 | the first calendar month to occur on or after August 26, 2014 | ||||||
18 | (the effective date of Public Act 98-1098), each month, from | ||||||
19 | the collections made under Section 9 of the Use Tax Act, | ||||||
20 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
21 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
22 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
23 | Administration Fund, to be used, subject to appropriation, to | ||||||
24 | fund additional auditors and compliance personnel at the | ||||||
25 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
26 | the cash receipts collected during the preceding fiscal year |
| |||||||
| |||||||
1 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
2 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
3 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
4 | and use taxes administered by the Department. | ||||||
5 | Subject to payments of amounts into the Build Illinois | ||||||
6 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
7 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
8 | Tax Compliance and Administration Fund as provided in this | ||||||
9 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
10 | each month into the Downstate Public Transportation Fund the | ||||||
11 | moneys required to be so paid under Section 2-3 of the | ||||||
12 | Downstate Public Transportation Act. | ||||||
13 | Subject to successful execution and delivery of a | ||||||
14 | public-private agreement between the public agency and private | ||||||
15 | entity and completion of the civic build, beginning on July 1, | ||||||
16 | 2023, of the remainder of the moneys received by the | ||||||
17 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
18 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
19 | deposit the following specified deposits in the aggregate from | ||||||
20 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
21 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
22 | Act, as required under Section 8.25g of the State Finance Act | ||||||
23 | for distribution consistent with the Public-Private | ||||||
24 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
25 | The moneys received by the Department pursuant to this Act and | ||||||
26 | required to be deposited into the Civic and Transit |
| |||||||
| |||||||
1 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
2 | charge set forth in Section 25-55 of the Public-Private | ||||||
3 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
4 | As used in this paragraph, "civic build", "private entity", | ||||||
5 | "public-private agreement", and "public agency" have the | ||||||
6 | meanings provided in Section 25-10 of the Public-Private | ||||||
7 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
8 | Fiscal Year ............................Total Deposit | ||||||
9 | 2024 ....................................$200,000,000 | ||||||
10 | 2025 ....................................$206,000,000 | ||||||
11 | 2026 ....................................$212,200,000 | ||||||
12 | 2027 ....................................$218,500,000 | ||||||
13 | 2028 ....................................$225,100,000 | ||||||
14 | 2029 ....................................$288,700,000 | ||||||
15 | 2030 ....................................$298,900,000 | ||||||
16 | 2031 ....................................$309,300,000 | ||||||
17 | 2032 ....................................$320,100,000 | ||||||
18 | 2033 ....................................$331,200,000 | ||||||
19 | 2034 ....................................$341,200,000 | ||||||
20 | 2035 ....................................$351,400,000 | ||||||
21 | 2036 ....................................$361,900,000 | ||||||
22 | 2037 ....................................$372,800,000 | ||||||
23 | 2038 ....................................$384,000,000 | ||||||
24 | 2039 ....................................$395,500,000 | ||||||
25 | 2040 ....................................$407,400,000 | ||||||
26 | 2041 ....................................$419,600,000 |
| |||||||
| |||||||
1 | 2042 ....................................$432,200,000 | ||||||
2 | 2043 ....................................$445,100,000 | ||||||
3 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
4 | the payment of amounts into the State and Local Sales Tax | ||||||
5 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
6 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
7 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
8 | Administration Fund as provided in this Section, the | ||||||
9 | Department shall pay each month into the Road Fund the amount | ||||||
10 | estimated to represent 16% of the net revenue realized from | ||||||
11 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
12 | 2022 and until July 1, 2023, subject to the payment of amounts | ||||||
13 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
14 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
15 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
16 | and the Tax Compliance and Administration Fund as provided in | ||||||
17 | this Section, the Department shall pay each month into the | ||||||
18 | Road Fund the amount estimated to represent 32% of the net | ||||||
19 | revenue realized from the taxes imposed on motor fuel and | ||||||
20 | gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||||||
21 | subject to the payment of amounts into the State and Local | ||||||
22 | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | ||||||
23 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
24 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
25 | Administration Fund as provided in this Section, the | ||||||
26 | Department shall pay each month into the Road Fund the amount |
| |||||||
| |||||||
1 | estimated to represent 48% of the net revenue realized from | ||||||
2 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
3 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
4 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
5 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
6 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
7 | and the Tax Compliance and Administration Fund as provided in | ||||||
8 | this Section, the Department shall pay each month into the | ||||||
9 | Road Fund the amount estimated to represent 64% of the net | ||||||
10 | revenue realized from the taxes imposed on motor fuel and | ||||||
11 | gasohol. Beginning on July 1, 2025, subject to the payment of | ||||||
12 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
13 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
14 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
15 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
16 | Fund as provided in this Section, the Department shall pay | ||||||
17 | each month into the Road Fund the amount estimated to | ||||||
18 | represent 80% of the net revenue realized from the taxes | ||||||
19 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
20 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
21 | of the Motor Fuel Tax Act, and "gasohol" has the meaning given | ||||||
22 | to that term in Section 3-40 of this Act. | ||||||
23 | Of the remainder of the moneys received by the Department | ||||||
24 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
25 | Treasury and 25%
shall be reserved in a special account and | ||||||
26 | used only for the transfer to
the Common School Fund as part of |
| |||||||
| |||||||
1 | the monthly transfer from the General
Revenue Fund in | ||||||
2 | accordance with Section 8a of the State
Finance Act. | ||||||
3 | As soon as possible after the first day of each month, upon | ||||||
4 | certification
of the Department of Revenue, the Comptroller | ||||||
5 | shall order transferred and
the Treasurer shall transfer from | ||||||
6 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
7 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
8 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
9 | transfer is no longer required
and shall not be made. | ||||||
10 | Net revenue realized for a month shall be the revenue | ||||||
11 | collected
by the State pursuant to this Act, less the amount | ||||||
12 | paid out during that
month as refunds to taxpayers for | ||||||
13 | overpayment of liability. | ||||||
14 | For greater simplicity of administration, manufacturers, | ||||||
15 | importers
and wholesalers whose products are sold at retail in | ||||||
16 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
17 | assume the responsibility
for accounting and paying to the | ||||||
18 | Department all tax accruing under this
Act with respect to | ||||||
19 | such sales, if the retailers who are affected do not
make | ||||||
20 | written objection to the Department to this arrangement. | ||||||
21 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
22 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
23 | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||||||
24 | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
25 | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) |
| |||||||
| |||||||
1 | Section 5-10. The Retailers' Occupation Tax Act is amended | ||||||
2 | by changing Section 3 as follows:
| ||||||
3 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
4 | Sec. 3. Returns; distribution of proceeds. | ||||||
5 | (a) Except as provided in this Section, on or before the | ||||||
6 | twentieth
day of each calendar month, every person engaged in | ||||||
7 | the business of
selling tangible personal property at retail | ||||||
8 | in this State during the
preceding calendar month shall file a | ||||||
9 | return with the Department, stating: | ||||||
10 | 1. The name of the seller; | ||||||
11 | 2. His residence address and the address of his | ||||||
12 | principal place of
business and the address of the | ||||||
13 | principal place of business (if that is
a different | ||||||
14 | address) from which he engages in the business of selling
| ||||||
15 | tangible personal property at retail in this State; | ||||||
16 | 3. Total amount of receipts received by him during the | ||||||
17 | preceding
calendar month or quarter, as the case may be, | ||||||
18 | from sales of tangible
personal property, and from | ||||||
19 | services furnished, by him during such
preceding calendar | ||||||
20 | month or quarter; | ||||||
21 | 4. Total amount received by him during the preceding | ||||||
22 | calendar month or
quarter on charge and time sales of | ||||||
23 | tangible personal property, and from
services furnished, | ||||||
24 | by him prior to the month or quarter for which the return
| ||||||
25 | is filed; |
| |||||||
| |||||||
1 | 5. Deductions allowed by law; | ||||||
2 | 6. Gross receipts which were received by him during | ||||||
3 | the preceding
calendar month or quarter and upon the basis | ||||||
4 | of which the tax is imposed; | ||||||
5 | 7. The amount of credit provided in Section 2d of this | ||||||
6 | Act; | ||||||
7 | 8. The amount of tax due; | ||||||
8 | 9. The signature of the taxpayer; and | ||||||
9 | 10. Such other reasonable information as the | ||||||
10 | Department may require. | ||||||
11 | On and after January 1, 2018, except for returns for motor | ||||||
12 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
13 | to be registered with an agency of this State, with respect to | ||||||
14 | retailers whose annual gross receipts average $20,000 or more, | ||||||
15 | all returns required to be filed pursuant to this Act shall be | ||||||
16 | filed electronically. Retailers who demonstrate that they do | ||||||
17 | not have access to the Internet or demonstrate hardship in | ||||||
18 | filing electronically may petition the Department to waive the | ||||||
19 | electronic filing requirement. | ||||||
20 | If a taxpayer fails to sign a return within 30 days after | ||||||
21 | the proper notice
and demand for signature by the Department, | ||||||
22 | the return shall be considered
valid and any amount shown to be | ||||||
23 | due on the return shall be deemed assessed. | ||||||
24 | Each return shall be accompanied by the statement of | ||||||
25 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
26 | claimed. |
| |||||||
| |||||||
1 | Prior to October 1, 2003, and on and after September 1, | ||||||
2 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
3 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
4 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
5 | provides the
appropriate documentation as required by Section | ||||||
6 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
7 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
8 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
9 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
10 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
11 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
12 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
13 | Credit
reported on any original or amended return
filed under
| ||||||
14 | this Act after October 20, 2003 for reporting periods prior to | ||||||
15 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
16 | Purchaser Credit reported on annual returns due on or after | ||||||
17 | January 1, 2005 will be disallowed for periods prior to | ||||||
18 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
19 | used after September 30, 2003 through August 31, 2004 to
| ||||||
20 | satisfy any
tax liability imposed under this Act, including | ||||||
21 | any audit liability. | ||||||
22 | (b) The Department may require returns to be filed on a | ||||||
23 | quarterly basis.
If so required, a return for each calendar | ||||||
24 | quarter shall be filed on or
before the twentieth day of the | ||||||
25 | calendar month following the end of such
calendar quarter. The | ||||||
26 | taxpayer shall also file a return with the
Department for each |
| |||||||
| |||||||
1 | of the first two months of each calendar quarter, on or
before | ||||||
2 | the twentieth day of the following calendar month, stating: | ||||||
3 | 1. The name of the seller; | ||||||
4 | 2. The address of the principal place of business from | ||||||
5 | which he engages
in the business of selling tangible | ||||||
6 | personal property at retail in this State; | ||||||
7 | 3. The total amount of taxable receipts received by | ||||||
8 | him during the
preceding calendar month from sales of | ||||||
9 | tangible personal property by him
during such preceding | ||||||
10 | calendar month, including receipts from charge and
time | ||||||
11 | sales, but less all deductions allowed by law; | ||||||
12 | 4. The amount of credit provided in Section 2d of this | ||||||
13 | Act; | ||||||
14 | 5. The amount of tax due; and | ||||||
15 | 6. Such other reasonable information as the Department | ||||||
16 | may
require. | ||||||
17 | Every person engaged in the business of selling aviation | ||||||
18 | fuel at retail in this State during the preceding calendar | ||||||
19 | month shall, instead of reporting and paying tax as otherwise | ||||||
20 | required by this Section, report and pay such tax on a separate | ||||||
21 | aviation fuel tax return. The requirements related to the | ||||||
22 | return shall be as otherwise provided in this Section. | ||||||
23 | Notwithstanding any other provisions of this Act to the | ||||||
24 | contrary, retailers selling aviation fuel shall file all | ||||||
25 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
26 | payments by electronic means in the manner and form required |
| |||||||
| |||||||
1 | by the Department. For purposes of this Section, "aviation | ||||||
2 | fuel" means jet fuel and aviation gasoline. | ||||||
3 | (c) Beginning on October 1, 2003, any person who is not a | ||||||
4 | licensed
distributor, importing distributor, or manufacturer, | ||||||
5 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
6 | the business of
selling, at retail, alcoholic liquor
shall | ||||||
7 | file a statement with the Department of Revenue, in a format
| ||||||
8 | and at a time prescribed by the Department, showing the total | ||||||
9 | amount paid for
alcoholic liquor purchased during the | ||||||
10 | preceding month and such other
information as is reasonably | ||||||
11 | required by the Department.
The Department may adopt rules to | ||||||
12 | require
that this statement be filed in an electronic or | ||||||
13 | telephonic format. Such rules
may provide for exceptions from | ||||||
14 | the filing requirements of this paragraph. For
the
purposes of | ||||||
15 | this
paragraph, the term "alcoholic liquor" shall have the | ||||||
16 | meaning prescribed in the
Liquor Control Act of 1934. | ||||||
17 | Beginning on October 1, 2003, every distributor, importing | ||||||
18 | distributor, and
manufacturer of alcoholic liquor as defined | ||||||
19 | in the Liquor Control Act of 1934,
shall file a
statement with | ||||||
20 | the Department of Revenue, no later than the 10th day of the
| ||||||
21 | month for the
preceding month during which transactions | ||||||
22 | occurred, by electronic means,
showing the
total amount of | ||||||
23 | gross receipts from the sale of alcoholic liquor sold or
| ||||||
24 | distributed during
the preceding month to purchasers; | ||||||
25 | identifying the purchaser to whom it was
sold or
distributed; | ||||||
26 | the purchaser's tax registration number; and such other
|
| |||||||
| |||||||
1 | information
reasonably required by the Department. A | ||||||
2 | distributor, importing distributor, or manufacturer of | ||||||
3 | alcoholic liquor must personally deliver, mail, or provide by | ||||||
4 | electronic means to each retailer listed on the monthly | ||||||
5 | statement a report containing a cumulative total of that | ||||||
6 | distributor's, importing distributor's, or manufacturer's | ||||||
7 | total sales of alcoholic liquor to that retailer no later than | ||||||
8 | the 10th day of the month for the preceding month during which | ||||||
9 | the transaction occurred. The distributor, importing | ||||||
10 | distributor, or manufacturer shall notify the retailer as to | ||||||
11 | the method by which the distributor, importing distributor, or | ||||||
12 | manufacturer will provide the sales information. If the | ||||||
13 | retailer is unable to receive the sales information by | ||||||
14 | electronic means, the distributor, importing distributor, or | ||||||
15 | manufacturer shall furnish the sales information by personal | ||||||
16 | delivery or by mail. For purposes of this paragraph, the term | ||||||
17 | "electronic means" includes, but is not limited to, the use of | ||||||
18 | a secure Internet website, e-mail, or facsimile. | ||||||
19 | (d) If a total amount of less than $1 is payable, | ||||||
20 | refundable or creditable,
such amount shall be disregarded if | ||||||
21 | it is less than 50 cents and shall be
increased to $1 if it is | ||||||
22 | 50 cents or more. | ||||||
23 | (e) Notwithstanding any other provision of this Act to the | ||||||
24 | contrary, retailers subject to tax on cannabis shall file all | ||||||
25 | cannabis tax returns and shall make all cannabis tax payments | ||||||
26 | by electronic means in the manner and form required by the |
| |||||||
| |||||||
1 | Department. | ||||||
2 | (f) Beginning October 1, 1993,
a taxpayer who has an | ||||||
3 | average monthly tax liability of $150,000 or more shall
make | ||||||
4 | all payments required by rules of the
Department by electronic | ||||||
5 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
6 | an average monthly tax liability of $100,000 or more shall | ||||||
7 | make all
payments required by rules of the Department by | ||||||
8 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
9 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
10 | or more shall make all
payments required by rules of the | ||||||
11 | Department by electronic funds transfer.
Beginning October 1, | ||||||
12 | 2000, a taxpayer who has an annual tax liability of
$200,000 or | ||||||
13 | more shall make all payments required by rules of the | ||||||
14 | Department by
electronic funds transfer. The term "annual tax | ||||||
15 | liability" shall be the sum of
the taxpayer's liabilities | ||||||
16 | under this Act, and under all other State and local
occupation | ||||||
17 | and use tax laws administered by the Department, for the | ||||||
18 | immediately
preceding calendar year.
The term "average monthly | ||||||
19 | tax liability" shall be the sum of the
taxpayer's liabilities | ||||||
20 | under this
Act, and under all other State and local occupation | ||||||
21 | and use tax
laws administered by the Department, for the | ||||||
22 | immediately preceding calendar
year divided by 12.
Beginning | ||||||
23 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
24 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
25 | Department of
Revenue Law shall make all payments required by | ||||||
26 | rules of the Department by
electronic funds transfer. |
| |||||||
| |||||||
1 | Before August 1 of each year beginning in 1993, the | ||||||
2 | Department shall
notify all taxpayers required to make | ||||||
3 | payments by electronic funds
transfer. All taxpayers
required | ||||||
4 | to make payments by electronic funds transfer shall make those
| ||||||
5 | payments for
a minimum of one year beginning on October 1. | ||||||
6 | Any taxpayer not required to make payments by electronic | ||||||
7 | funds transfer may
make payments by electronic funds transfer | ||||||
8 | with
the permission of the Department. | ||||||
9 | All taxpayers required to make payment by electronic funds | ||||||
10 | transfer and
any taxpayers authorized to voluntarily make | ||||||
11 | payments by electronic funds
transfer shall make those | ||||||
12 | payments in the manner authorized by the Department. | ||||||
13 | The Department shall adopt such rules as are necessary to | ||||||
14 | effectuate a
program of electronic funds transfer and the | ||||||
15 | requirements of this Section. | ||||||
16 | Any amount which is required to be shown or reported on any | ||||||
17 | return or
other document under this Act shall, if such amount | ||||||
18 | is not a whole-dollar
amount, be increased to the nearest | ||||||
19 | whole-dollar amount in any case where
the fractional part of a | ||||||
20 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
21 | whole-dollar amount where the fractional part of a dollar is | ||||||
22 | less
than 50 cents. | ||||||
23 | (g) If the retailer is otherwise required to file a | ||||||
24 | monthly return and if the
retailer's average monthly tax | ||||||
25 | liability to the Department does not exceed
$200, the | ||||||
26 | Department may authorize his returns to be filed on a quarter
|
| |||||||
| |||||||
1 | annual basis, with the return for January, February and March | ||||||
2 | of a given
year being due by April 20 of such year; with the | ||||||
3 | return for April, May and
June of a given year being due by | ||||||
4 | July 20 of such year; with the return for
July, August and | ||||||
5 | September of a given year being due by October 20 of such
year, | ||||||
6 | and with the return for October, November and December of a | ||||||
7 | given
year being due by January 20 of the following year. | ||||||
8 | If the retailer is otherwise required to file a monthly or | ||||||
9 | quarterly
return and if the retailer's average monthly tax | ||||||
10 | liability with the
Department does not exceed $50, the | ||||||
11 | Department may authorize his returns to
be filed on an annual | ||||||
12 | basis, with the return for a given year being due by
January 20 | ||||||
13 | of the following year. | ||||||
14 | Such quarter annual and annual returns, as to form and | ||||||
15 | substance,
shall be subject to the same requirements as | ||||||
16 | monthly returns. | ||||||
17 | Notwithstanding any other provision in this Act concerning | ||||||
18 | the time
within which a retailer may file his return, in the | ||||||
19 | case of any retailer
who ceases to engage in a kind of business | ||||||
20 | which makes him responsible
for filing returns under this Act, | ||||||
21 | such retailer shall file a final
return under this Act with the | ||||||
22 | Department not more than one month after
discontinuing such | ||||||
23 | business. | ||||||
24 | Where the same person has more than one business | ||||||
25 | registered with the
Department under separate registrations | ||||||
26 | under this Act, such person may
not file each return that is |
| |||||||
| |||||||
1 | due as a single return covering all such
registered | ||||||
2 | businesses, but shall file separate returns for each such
| ||||||
3 | registered business. | ||||||
4 | (h) In addition, with respect to motor vehicles, | ||||||
5 | watercraft,
aircraft, and trailers that are required to be | ||||||
6 | registered with an agency of
this State, except as otherwise | ||||||
7 | provided in this Section, every
retailer selling this kind of | ||||||
8 | tangible personal property shall file,
with the Department, | ||||||
9 | upon a form to be prescribed and supplied by the
Department, a | ||||||
10 | separate return for each such item of tangible personal
| ||||||
11 | property which the retailer sells, except that if, in the same
| ||||||
12 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
13 | vehicles or
trailers transfers more than one aircraft, | ||||||
14 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
15 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
16 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
17 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
18 | watercraft, motor vehicle, or trailer to a
purchaser for use | ||||||
19 | as a qualifying rolling stock as provided in Section 2-5 of
| ||||||
20 | this Act, then
that seller may report the transfer of all | ||||||
21 | aircraft,
watercraft, motor vehicles or trailers involved in | ||||||
22 | that transaction to the
Department on the same uniform | ||||||
23 | invoice-transaction reporting return form. For
purposes of | ||||||
24 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
25 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
26 | and Safety Act, a
personal watercraft, or any boat equipped |
| |||||||
| |||||||
1 | with an inboard motor. | ||||||
2 | In addition, with respect to motor vehicles, watercraft, | ||||||
3 | aircraft, and trailers that are required to be registered with | ||||||
4 | an agency of this State, every person who is engaged in the | ||||||
5 | business of leasing or renting such items and who, in | ||||||
6 | connection with such business, sells any such item to a | ||||||
7 | retailer for the purpose of resale is, notwithstanding any | ||||||
8 | other provision of this Section to the contrary, authorized to | ||||||
9 | meet the return-filing requirement of this Act by reporting | ||||||
10 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
11 | or trailers transferred for resale during a month to the | ||||||
12 | Department on the same uniform invoice-transaction reporting | ||||||
13 | return form on or before the 20th of the month following the | ||||||
14 | month in which the transfer takes place. Notwithstanding any | ||||||
15 | other provision of this Act to the contrary, all returns filed | ||||||
16 | under this paragraph must be filed by electronic means in the | ||||||
17 | manner and form as required by the Department. | ||||||
18 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
19 | aircraft, or trailers that are required to be registered with | ||||||
20 | an agency of
this State, so that all
retailers' occupation tax | ||||||
21 | liability is required to be reported, and is
reported, on such | ||||||
22 | transaction reporting returns and who is not otherwise
| ||||||
23 | required to file monthly or quarterly returns, need not file | ||||||
24 | monthly or
quarterly returns. However, those retailers shall | ||||||
25 | be required to
file returns on an annual basis. | ||||||
26 | The transaction reporting return, in the case of motor |
| |||||||
| |||||||
1 | vehicles
or trailers that are required to be registered with | ||||||
2 | an agency of this
State, shall
be the same document as the | ||||||
3 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
4 | Vehicle Code and must show the name and address of the
seller; | ||||||
5 | the name and address of the purchaser; the amount of the | ||||||
6 | selling
price including the amount allowed by the retailer for | ||||||
7 | traded-in
property, if any; the amount allowed by the retailer | ||||||
8 | for the traded-in
tangible personal property, if any, to the | ||||||
9 | extent to which Section 1 of
this Act allows an exemption for | ||||||
10 | the value of traded-in property; the
balance payable after | ||||||
11 | deducting such trade-in allowance from the total
selling | ||||||
12 | price; the amount of tax due from the retailer with respect to
| ||||||
13 | such transaction; the amount of tax collected from the | ||||||
14 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
15 | evidence that such tax is
not due in that particular instance, | ||||||
16 | if that is claimed to be the fact);
the place and date of the | ||||||
17 | sale; a sufficient identification of the
property sold; such | ||||||
18 | other information as is required in Section 5-402 of
the | ||||||
19 | Illinois Vehicle Code, and such other information as the | ||||||
20 | Department
may reasonably require. | ||||||
21 | The transaction reporting return in the case of watercraft
| ||||||
22 | or aircraft must show
the name and address of the seller; the | ||||||
23 | name and address of the
purchaser; the amount of the selling | ||||||
24 | price including the amount allowed
by the retailer for | ||||||
25 | traded-in property, if any; the amount allowed by
the retailer | ||||||
26 | for the traded-in tangible personal property, if any, to
the |
| |||||||
| |||||||
1 | extent to which Section 1 of this Act allows an exemption for | ||||||
2 | the
value of traded-in property; the balance payable after | ||||||
3 | deducting such
trade-in allowance from the total selling | ||||||
4 | price; the amount of tax due
from the retailer with respect to | ||||||
5 | such transaction; the amount of tax
collected from the | ||||||
6 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
7 | evidence that such tax is not due in that particular
instance, | ||||||
8 | if that is claimed to be the fact); the place and date of the
| ||||||
9 | sale, a sufficient identification of the property sold, and | ||||||
10 | such other
information as the Department may reasonably | ||||||
11 | require. | ||||||
12 | Such transaction reporting return shall be filed not later | ||||||
13 | than 20
days after the day of delivery of the item that is | ||||||
14 | being sold, but may
be filed by the retailer at any time sooner | ||||||
15 | than that if he chooses to
do so. The transaction reporting | ||||||
16 | return and tax remittance or proof of
exemption from the | ||||||
17 | Illinois use tax may be transmitted to the Department
by way of | ||||||
18 | the State agency with which, or State officer with whom the
| ||||||
19 | tangible personal property must be titled or registered (if | ||||||
20 | titling or
registration is required) if the Department and | ||||||
21 | such agency or State
officer determine that this procedure | ||||||
22 | will expedite the processing of
applications for title or | ||||||
23 | registration. | ||||||
24 | With each such transaction reporting return, the retailer | ||||||
25 | shall remit
the proper amount of tax due (or shall submit | ||||||
26 | satisfactory evidence that
the sale is not taxable if that is |
| |||||||
| |||||||
1 | the case), to the Department or its
agents, whereupon the | ||||||
2 | Department shall issue, in the purchaser's name, a
use tax | ||||||
3 | receipt (or a certificate of exemption if the Department is
| ||||||
4 | satisfied that the particular sale is tax exempt) which such | ||||||
5 | purchaser
may submit to the agency with which, or State | ||||||
6 | officer with whom, he must
title or register the tangible | ||||||
7 | personal property that is involved (if
titling or registration | ||||||
8 | is required) in support of such purchaser's
application for an | ||||||
9 | Illinois certificate or other evidence of title or
| ||||||
10 | registration to such tangible personal property. | ||||||
11 | No retailer's failure or refusal to remit tax under this | ||||||
12 | Act
precludes a user, who has paid the proper tax to the | ||||||
13 | retailer, from
obtaining his certificate of title or other | ||||||
14 | evidence of title or
registration (if titling or registration | ||||||
15 | is required) upon satisfying
the Department that such user has | ||||||
16 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
17 | Department shall adopt appropriate rules to carry out
the | ||||||
18 | mandate of this paragraph. | ||||||
19 | If the user who would otherwise pay tax to the retailer | ||||||
20 | wants the
transaction reporting return filed and the payment | ||||||
21 | of the tax or proof
of exemption made to the Department before | ||||||
22 | the retailer is willing to
take these actions and such user has | ||||||
23 | not paid the tax to the retailer,
such user may certify to the | ||||||
24 | fact of such delay by the retailer and may
(upon the Department | ||||||
25 | being satisfied of the truth of such certification)
transmit | ||||||
26 | the information required by the transaction reporting return
|
| |||||||
| |||||||
1 | and the remittance for tax or proof of exemption directly to | ||||||
2 | the
Department and obtain his tax receipt or exemption | ||||||
3 | determination, in
which event the transaction reporting return | ||||||
4 | and tax remittance (if a
tax payment was required) shall be | ||||||
5 | credited by the Department to the
proper retailer's account | ||||||
6 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
7 | provided for in this Section being allowed. When the user pays
| ||||||
8 | the tax directly to the Department, he shall pay the tax in the | ||||||
9 | same
amount and in the same form in which it would be remitted | ||||||
10 | if the tax had
been remitted to the Department by the retailer. | ||||||
11 | Refunds made by the seller during the preceding return | ||||||
12 | period to
purchasers, on account of tangible personal property | ||||||
13 | returned to the
seller, shall be allowed as a deduction under | ||||||
14 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
15 | may be, in case the
seller had theretofore included the | ||||||
16 | receipts from the sale of such
tangible personal property in a | ||||||
17 | return filed by him and had paid the tax
imposed by this Act | ||||||
18 | with respect to such receipts. | ||||||
19 | Where the seller is a corporation, the return filed on | ||||||
20 | behalf of such
corporation shall be signed by the president, | ||||||
21 | vice-president, secretary
or treasurer or by the properly | ||||||
22 | accredited agent of such corporation. | ||||||
23 | Where the seller is a limited liability company, the | ||||||
24 | return filed on behalf
of the limited liability company shall | ||||||
25 | be signed by a manager, member, or
properly accredited agent | ||||||
26 | of the limited liability company. |
| |||||||
| |||||||
1 | (i) Except as provided in this Section, the retailer | ||||||
2 | filing the return
under this Section shall, at the time of | ||||||
3 | filing such return, pay to the
Department the amount of tax | ||||||
4 | imposed by this Act less a discount of 2.1%
prior to January 1, | ||||||
5 | 1990 and 1.75% on and after January 1, 1990, or $5 per
calendar | ||||||
6 | year, whichever is greater, which is allowed to
reimburse the | ||||||
7 | retailer for the expenses incurred in keeping records,
| ||||||
8 | preparing and filing returns, remitting the tax and supplying | ||||||
9 | data to
the Department on request. The discount under this | ||||||
10 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
11 | aviation fuel that is subject to the revenue use requirements | ||||||
12 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | ||||||
13 | pursuant to Section 2d
of this Act shall be included in the | ||||||
14 | amount on which such
2.1% or 1.75% discount is computed. In the | ||||||
15 | case of retailers who report
and pay the tax on a transaction | ||||||
16 | by transaction basis, as provided in this
Section, such | ||||||
17 | discount shall be taken with each such tax remittance
instead | ||||||
18 | of when such retailer files his periodic return. The discount | ||||||
19 | allowed under this Section is allowed only for returns that | ||||||
20 | are filed in the manner required by this Act. The Department | ||||||
21 | may disallow the discount for retailers whose certificate of | ||||||
22 | registration is revoked at the time the return is filed, but | ||||||
23 | only if the Department's decision to revoke the certificate of | ||||||
24 | registration has become final. | ||||||
25 | (j) Before October 1, 2000, if the taxpayer's average | ||||||
26 | monthly tax liability
to the Department
under this Act, the |
| |||||||
| |||||||
1 | Use Tax Act, the Service Occupation Tax
Act, and the Service | ||||||
2 | Use Tax Act, excluding any liability for prepaid sales
tax to | ||||||
3 | be remitted in accordance with Section 2d of this Act, was
| ||||||
4 | $10,000
or more during the preceding 4 complete calendar | ||||||
5 | quarters, he shall file a
return with the Department each | ||||||
6 | month by the 20th day of the month next
following the month | ||||||
7 | during which such tax liability is incurred and shall
make | ||||||
8 | payments to the Department on or before the 7th, 15th, 22nd and | ||||||
9 | last
day of the month during which such liability is incurred.
| ||||||
10 | On and after October 1, 2000, if the taxpayer's average | ||||||
11 | monthly tax liability
to the Department under this Act, the | ||||||
12 | Use Tax Act, the Service Occupation Tax
Act, and the Service | ||||||
13 | Use Tax Act, excluding any liability for prepaid sales tax
to | ||||||
14 | be remitted in accordance with Section 2d of this Act, was | ||||||
15 | $20,000 or more
during the preceding 4 complete calendar | ||||||
16 | quarters, he shall file a return with
the Department each | ||||||
17 | month by the 20th day of the month next following the month
| ||||||
18 | during which such tax liability is incurred and shall make | ||||||
19 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
20 | last day of the month during
which such liability is incurred.
| ||||||
21 | If the month
during which such tax liability is incurred began | ||||||
22 | prior to January 1, 1985,
each payment shall be in an amount | ||||||
23 | equal to 1/4 of the taxpayer's actual
liability for the month | ||||||
24 | or an amount set by the Department not to exceed
1/4 of the | ||||||
25 | average monthly liability of the taxpayer to the Department | ||||||
26 | for
the preceding 4 complete calendar quarters (excluding the |
| |||||||
| |||||||
1 | month of highest
liability and the month of lowest liability | ||||||
2 | in such 4 quarter period). If
the month during which such tax | ||||||
3 | liability is incurred begins on or after
January 1, 1985 and | ||||||
4 | prior to January 1, 1987, each payment shall be in an
amount | ||||||
5 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
6 | month or
27.5% of the taxpayer's liability for the same | ||||||
7 | calendar
month of the preceding year. If the month during | ||||||
8 | which such tax
liability is incurred begins on or after | ||||||
9 | January 1, 1987 and prior to
January 1, 1988, each payment | ||||||
10 | shall be in an amount equal to 22.5% of the
taxpayer's actual | ||||||
11 | liability for the month or 26.25% of the taxpayer's
liability | ||||||
12 | for the same calendar month of the preceding year. If the month
| ||||||
13 | during which such tax liability is incurred begins on or after | ||||||
14 | January 1,
1988, and prior to January 1, 1989, or begins on or | ||||||
15 | after January 1, 1996, each
payment shall be in an amount
equal | ||||||
16 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
17 | 25% of
the taxpayer's liability for the same calendar month of | ||||||
18 | the preceding year. If
the month during which such tax | ||||||
19 | liability is incurred begins on or after
January 1, 1989, and | ||||||
20 | prior to January 1, 1996, each payment shall be in an
amount | ||||||
21 | equal to 22.5% of the
taxpayer's actual liability for the | ||||||
22 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
23 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
24 | liability for the quarter monthly reporting period. The
amount | ||||||
25 | of such quarter monthly payments shall be credited against
the | ||||||
26 | final tax liability of the taxpayer's return for that month. |
| |||||||
| |||||||
1 | Before
October 1, 2000, once
applicable, the requirement of | ||||||
2 | the making of quarter monthly payments to
the Department by | ||||||
3 | taxpayers having an average monthly tax liability of
$10,000 | ||||||
4 | or more as determined in the manner provided above
shall | ||||||
5 | continue
until such taxpayer's average monthly liability to | ||||||
6 | the Department during
the preceding 4 complete calendar | ||||||
7 | quarters (excluding the month of highest
liability and the | ||||||
8 | month of lowest liability) is less than
$9,000, or until
such | ||||||
9 | taxpayer's average monthly liability to the Department as | ||||||
10 | computed for
each calendar quarter of the 4 preceding complete | ||||||
11 | calendar quarter period
is less than $10,000. However, if a | ||||||
12 | taxpayer can show the
Department that
a substantial change in | ||||||
13 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
14 | to anticipate that his average monthly tax liability for the
| ||||||
15 | reasonably foreseeable future will fall below the $10,000 | ||||||
16 | threshold
stated above, then
such taxpayer
may petition the | ||||||
17 | Department for a change in such taxpayer's reporting
status. | ||||||
18 | On and after October 1, 2000, once applicable, the requirement | ||||||
19 | of
the making of quarter monthly payments to the Department by | ||||||
20 | taxpayers having an
average monthly tax liability of $20,000 | ||||||
21 | or more as determined in the manner
provided above shall | ||||||
22 | continue until such taxpayer's average monthly liability
to | ||||||
23 | the Department during the preceding 4 complete calendar | ||||||
24 | quarters (excluding
the month of highest liability and the | ||||||
25 | month of lowest liability) is less than
$19,000 or until such | ||||||
26 | taxpayer's average monthly liability to the Department as
|
| |||||||
| |||||||
1 | computed for each calendar quarter of the 4 preceding complete | ||||||
2 | calendar quarter
period is less than $20,000. However, if a | ||||||
3 | taxpayer can show the Department
that a substantial change in | ||||||
4 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
5 | to anticipate that his average monthly tax liability for the
| ||||||
6 | reasonably foreseeable future will fall below the $20,000 | ||||||
7 | threshold stated
above, then such taxpayer may petition the | ||||||
8 | Department for a change in such
taxpayer's reporting status. | ||||||
9 | The Department shall change such taxpayer's
reporting status
| ||||||
10 | unless it finds that such change is seasonal in nature and not | ||||||
11 | likely to be
long term. If any such quarter monthly payment is | ||||||
12 | not paid at the time or
in the amount required by this Section, | ||||||
13 | then the taxpayer shall be liable for
penalties and interest | ||||||
14 | on the difference
between the minimum amount due as a payment | ||||||
15 | and the amount of such quarter
monthly payment actually and | ||||||
16 | timely paid, except insofar as the
taxpayer has previously | ||||||
17 | made payments for that month to the Department in
excess of the | ||||||
18 | minimum payments previously due as provided in this Section.
| ||||||
19 | The Department shall make reasonable rules and regulations to | ||||||
20 | govern the
quarter monthly payment amount and quarter monthly | ||||||
21 | payment dates for
taxpayers who file on other than a calendar | ||||||
22 | monthly basis. | ||||||
23 | The provisions of this paragraph apply before October 1, | ||||||
24 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
25 | quarter monthly
payments as specified above, any taxpayer who | ||||||
26 | is required by Section 2d
of this Act to collect and remit |
| |||||||
| |||||||
1 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
2 | excess of $25,000 per month during the preceding
2 complete | ||||||
3 | calendar quarters, shall file a return with the Department as
| ||||||
4 | required by Section 2f and shall make payments to the | ||||||
5 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
6 | month during which such liability
is incurred. If the month | ||||||
7 | during which such tax liability is incurred
began prior to | ||||||
8 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
9 | each
payment shall be in an amount not less than 22.5% of the | ||||||
10 | taxpayer's actual
liability under Section 2d. If the month | ||||||
11 | during which such tax liability
is incurred begins on or after | ||||||
12 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
13 | 22.5% of the taxpayer's actual liability for the month or
| ||||||
14 | 27.5% of the taxpayer's liability for the same calendar month | ||||||
15 | of the
preceding calendar year. If the month during which such | ||||||
16 | tax liability is
incurred begins on or after January 1, 1987, | ||||||
17 | each payment shall be in an
amount equal to 22.5% of the | ||||||
18 | taxpayer's actual liability for the month or
26.25% of the | ||||||
19 | taxpayer's liability for the same calendar month of the
| ||||||
20 | preceding year. The amount of such quarter monthly payments | ||||||
21 | shall be
credited against the final tax liability of the | ||||||
22 | taxpayer's return for that
month filed under this Section or | ||||||
23 | Section 2f, as the case may be. Once
applicable, the | ||||||
24 | requirement of the making of quarter monthly payments to
the | ||||||
25 | Department pursuant to this paragraph shall continue until | ||||||
26 | such
taxpayer's average monthly prepaid tax collections during |
| |||||||
| |||||||
1 | the preceding 2
complete calendar quarters is $25,000 or less. | ||||||
2 | If any such quarter monthly
payment is not paid at the time or | ||||||
3 | in the amount required, the taxpayer
shall be liable for | ||||||
4 | penalties and interest on such difference, except
insofar as | ||||||
5 | the taxpayer has previously made payments for that month in
| ||||||
6 | excess of the minimum payments previously due. | ||||||
7 | The provisions of this paragraph apply on and after | ||||||
8 | October 1, 2001.
Without regard to whether a taxpayer is | ||||||
9 | required to make quarter monthly
payments as specified above, | ||||||
10 | any taxpayer who is required by Section 2d of this
Act to | ||||||
11 | collect and remit prepaid taxes and has collected prepaid | ||||||
12 | taxes that
average in excess of $20,000 per month during the | ||||||
13 | preceding 4 complete calendar
quarters shall file a return | ||||||
14 | with the Department as required by Section 2f
and shall make | ||||||
15 | payments to the Department on or before the 7th, 15th, 22nd and
| ||||||
16 | last day of the month during which the liability is incurred. | ||||||
17 | Each payment
shall be in an amount equal to 22.5% of the | ||||||
18 | taxpayer's actual liability for the
month or 25% of the | ||||||
19 | taxpayer's liability for the same calendar month of the
| ||||||
20 | preceding year. The amount of the quarter monthly payments | ||||||
21 | shall be credited
against the final tax liability of the | ||||||
22 | taxpayer's return for that month filed
under this Section or | ||||||
23 | Section 2f, as the case may be. Once applicable, the
| ||||||
24 | requirement of the making of quarter monthly payments to the | ||||||
25 | Department
pursuant to this paragraph shall continue until the | ||||||
26 | taxpayer's average monthly
prepaid tax collections during the |
| |||||||
| |||||||
1 | preceding 4 complete calendar quarters
(excluding the month of | ||||||
2 | highest liability and the month of lowest liability) is
less | ||||||
3 | than $19,000 or until such taxpayer's average monthly | ||||||
4 | liability to the
Department as computed for each calendar | ||||||
5 | quarter of the 4 preceding complete
calendar quarters is less | ||||||
6 | than $20,000. If any such quarter monthly payment is
not paid | ||||||
7 | at the time or in the amount required, the taxpayer shall be | ||||||
8 | liable
for penalties and interest on such difference, except | ||||||
9 | insofar as the taxpayer
has previously made payments for that | ||||||
10 | month in excess of the minimum payments
previously due. | ||||||
11 | (k) Notwithstanding any other provision of law, if the | ||||||
12 | taxpayer is engaged in business in the industry identified | ||||||
13 | under Subsector 722 of the North American Industry | ||||||
14 | Classification System (NAICS) entitled "Food Services and | ||||||
15 | Drinking Places" (i.e., businesses with a NAICS Code of 722), | ||||||
16 | then, beginning on February 1, 2021 and continuing through | ||||||
17 | December 31, 2021, the obligation to make payments on or | ||||||
18 | before the 7th, 15th, 22nd and last day of the month as | ||||||
19 | provided in subsection (j) shall be suspended, and the | ||||||
20 | taxpayer may choose instead to make payments on or before the | ||||||
21 | 20th day of each calendar month as provided in subsection (a). | ||||||
22 | (l) If any payment provided for in this Section exceeds
| ||||||
23 | the taxpayer's liabilities under this Act, the Use Tax Act, | ||||||
24 | the Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
25 | shown on an original
monthly return, the Department shall, if | ||||||
26 | requested by the taxpayer, issue to
the taxpayer a credit |
| |||||||
| |||||||
1 | memorandum no later than 30 days after the date of
payment. The | ||||||
2 | credit evidenced by such credit memorandum may
be assigned by | ||||||
3 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
4 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
5 | in
accordance with reasonable rules and regulations to be | ||||||
6 | prescribed by the
Department. If no such request is made, the | ||||||
7 | taxpayer may credit such excess
payment against tax liability | ||||||
8 | subsequently to be remitted to the Department
under this Act, | ||||||
9 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
10 | Use Tax Act, in accordance with reasonable rules and | ||||||
11 | regulations
prescribed by the Department. If the Department | ||||||
12 | subsequently determined
that all or any part of the credit | ||||||
13 | taken was not actually due to the
taxpayer, the taxpayer's | ||||||
14 | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or | ||||||
15 | 1.75% of the difference between the credit taken and that
| ||||||
16 | actually due, and that taxpayer shall be liable for penalties | ||||||
17 | and interest
on such difference. | ||||||
18 | If a retailer of motor fuel is entitled to a credit under | ||||||
19 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
20 | to the Department under
this Act for the month which the | ||||||
21 | taxpayer is filing a return, the
Department shall issue the | ||||||
22 | taxpayer a credit memorandum for the excess. | ||||||
23 | (m) Beginning January 1, 1990, each month the Department | ||||||
24 | shall pay into
the Local Government Tax Fund, a special fund in | ||||||
25 | the State treasury which
is hereby created, the net revenue | ||||||
26 | realized for the preceding month from
the 1% tax imposed under |
| |||||||
| |||||||
1 | this Act. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the County and Mass Transit District Fund, a special | ||||||
4 | fund in the State
treasury which is hereby created, 4% of the | ||||||
5 | net revenue realized
for the preceding month from the 6.25% | ||||||
6 | general rate other than aviation fuel sold on or after | ||||||
7 | December 1, 2019. This exception for aviation fuel only | ||||||
8 | applies for so long as the revenue use requirements of 49 | ||||||
9 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
10 | Beginning August 1, 2000, each
month the Department shall | ||||||
11 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
12 | net revenue realized for the
preceding month from the 1.25% | ||||||
13 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
14 | September 1, 2010, each month the Department shall pay into | ||||||
15 | the County and Mass Transit District Fund 20% of the net | ||||||
16 | revenue realized for the preceding month from the 1.25% rate | ||||||
17 | on the selling price of sales tax holiday items. | ||||||
18 | Beginning January 1, 1990, each month the Department shall | ||||||
19 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
20 | realized for the
preceding month from the 6.25% general rate | ||||||
21 | on the selling price of
tangible personal property other than | ||||||
22 | aviation fuel sold on or after December 1, 2019. This | ||||||
23 | exception for aviation fuel only applies for so long as the | ||||||
24 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
25 | 47133 are binding on the State. | ||||||
26 | For aviation fuel sold on or after December 1, 2019, each |
| |||||||
| |||||||
1 | month the Department shall pay into the State Aviation Program | ||||||
2 | Fund 20% of the net revenue realized for the preceding month | ||||||
3 | from the 6.25% general rate on the selling price of aviation | ||||||
4 | fuel, less an amount estimated by the Department to be | ||||||
5 | required for refunds of the 20% portion of the tax on aviation | ||||||
6 | fuel under this Act, which amount shall be deposited into the | ||||||
7 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
8 | pay moneys into the State Aviation Program Fund and the | ||||||
9 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
10 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
11 | U.S.C. 47133 are binding on the State. | ||||||
12 | Beginning August 1, 2000, each
month the Department shall | ||||||
13 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
14 | realized for the preceding
month from the 1.25% rate on the | ||||||
15 | selling price of motor fuel and gasohol. Beginning September | ||||||
16 | 1, 2010, each month the Department shall pay into the Local | ||||||
17 | Government Tax Fund 80% of the net revenue realized for the | ||||||
18 | preceding month from the 1.25% rate on the selling price of | ||||||
19 | sales tax holiday items. | ||||||
20 | Beginning October 1, 2009, each month the Department shall | ||||||
21 | pay into the Capital Projects Fund an amount that is equal to | ||||||
22 | an amount estimated by the Department to represent 80% of the | ||||||
23 | net revenue realized for the preceding month from the sale of | ||||||
24 | candy, grooming and hygiene products, and soft drinks that had | ||||||
25 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
26 | are now taxed at 6.25%. |
| |||||||
| |||||||
1 | Beginning July 1, 2011, each
month the Department shall | ||||||
2 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
3 | realized for the
preceding month from the 6.25% general rate | ||||||
4 | on the selling price of sorbents used in Illinois in the | ||||||
5 | process of sorbent injection as used to comply with the | ||||||
6 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
7 | the total payment into the Clean Air Act Permit Fund under this | ||||||
8 | Act and the Use Tax Act shall not exceed $2,000,000 in any | ||||||
9 | fiscal year. | ||||||
10 | Beginning July 1, 2013, each month the Department shall | ||||||
11 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
12 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
13 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
14 | average monthly deficit in the Underground Storage Tank Fund | ||||||
15 | during the prior year, as certified annually by the Illinois | ||||||
16 | Environmental Protection Agency, but the total payment into | ||||||
17 | the Underground Storage Tank Fund under this Act, the Use Tax | ||||||
18 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
19 | Act shall not exceed $18,000,000 in any State fiscal year. As | ||||||
20 | used in this paragraph, the "average monthly deficit" shall be | ||||||
21 | equal to the difference between the average monthly claims for | ||||||
22 | payment by the fund and the average monthly revenues deposited | ||||||
23 | into the fund, excluding payments made pursuant to this | ||||||
24 | paragraph. | ||||||
25 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
26 | received by the Department under the Use Tax Act, the Service |
| ||||||||||||||
| ||||||||||||||
1 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | |||||||||||||
2 | month the Department shall deposit $500,000 into the State | |||||||||||||
3 | Crime Laboratory Fund. | |||||||||||||
4 | Of the remainder of the moneys received by the Department | |||||||||||||
5 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | |||||||||||||
6 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | |||||||||||||
7 | and after July 1, 1989,
3.8% thereof shall be paid into the | |||||||||||||
8 | Build Illinois Fund; provided, however,
that if in any fiscal | |||||||||||||
9 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | |||||||||||||
10 | may be, of the moneys received by the Department and required | |||||||||||||
11 | to
be paid into the Build Illinois Fund pursuant to this Act, | |||||||||||||
12 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | |||||||||||||
13 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | |||||||||||||
14 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||
15 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||
16 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||
17 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||
18 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||
19 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||
20 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||
21 | moneys received by the Department
pursuant to the Tax Acts; | |||||||||||||
22 | the "Annual Specified Amount" means the amounts
specified | |||||||||||||
23 | below for fiscal years 1986 through 1993: | |||||||||||||
|
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
7 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||
8 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||
9 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||
10 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||
11 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||
12 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||
13 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||
14 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||
15 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||
16 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||
17 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||
18 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||
19 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||
20 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||
21 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||
22 | this clause (b)
for any fiscal year in excess of the greater of | |||||||||||||||||||||||||
23 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | |||||||||||||||||||||||||
24 | such fiscal year. The amounts payable
into the Build Illinois | |||||||||||||||||||||||||
25 | Fund under clause (b) of the first sentence in this
paragraph | |||||||||||||||||||||||||
26 | shall be payable only until such time as the aggregate amount |
| |||||||
| |||||||
1 | on
deposit under each trust indenture securing Bonds issued | ||||||
2 | and outstanding
pursuant to the Build Illinois Bond Act is | ||||||
3 | sufficient, taking into account
any future investment income, | ||||||
4 | to fully provide, in accordance with such
indenture, for the | ||||||
5 | defeasance of or the payment of the principal of,
premium, if | ||||||
6 | any, and interest on the Bonds secured by such indenture and on
| ||||||
7 | any Bonds expected to be issued thereafter and all fees and | ||||||
8 | costs payable
with respect thereto, all as certified by the | ||||||
9 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
10 | Management and Budget). If on the last
business day of any | ||||||
11 | month in which Bonds are
outstanding pursuant to the Build | ||||||
12 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
13 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
14 | month shall be less than the amount required to be transferred
| ||||||
15 | in such month from the Build Illinois Bond Account to the Build | ||||||
16 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
17 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
18 | deficiency shall be immediately
paid from other moneys | ||||||
19 | received by the Department pursuant to the Tax Acts
to the | ||||||
20 | Build Illinois Fund; provided, however, that any amounts paid | ||||||
21 | to the
Build Illinois Fund in any fiscal year pursuant to this | ||||||
22 | sentence shall be
deemed to constitute payments pursuant to | ||||||
23 | clause (b) of the first sentence
of this paragraph and shall | ||||||
24 | reduce the amount otherwise payable for such
fiscal year | ||||||
25 | pursuant to that clause (b). The moneys received by the
| ||||||
26 | Department pursuant to this Act and required to be deposited |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | into the Build
Illinois Fund are subject to the pledge, claim | |||||||||||||||||||||||||||||||||||||||||||||||||||
2 | and charge set forth in
Section 12 of the Build Illinois Bond | |||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Act. | |||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
5 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||||||||||||||||||
6 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||||||||||||||||||
7 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||
9 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||
10 | in
excess of sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||
11 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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18 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | required under this Section for previous
months and years, |
| |||||||
| |||||||
1 | shall be deposited into the McCormick Place Expansion
Project | ||||||
2 | Fund, until the full amount requested for the fiscal year, but | ||||||
3 | not
in excess of the amount specified above as "Total | ||||||
4 | Deposit", has been deposited. | ||||||
5 | Subject to payment of amounts into the Capital Projects | ||||||
6 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
7 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
8 | preceding paragraphs or in any amendments thereto hereafter | ||||||
9 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
10 | the Department shall each month deposit into the Aviation Fuel | ||||||
11 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
12 | be required for refunds of the 80% portion of the tax on | ||||||
13 | aviation fuel under this Act. The Department shall only | ||||||
14 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
15 | under this paragraph for so long as the revenue use | ||||||
16 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
17 | binding on the State. | ||||||
18 | Subject to payment of amounts into the Build Illinois Fund | ||||||
19 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
20 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
21 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
22 | 2013, the Department shall each
month pay into the Illinois | ||||||
23 | Tax Increment Fund 0.27% of 80% of the net revenue
realized for | ||||||
24 | the preceding month from the 6.25% general rate on the selling
| ||||||
25 | price of tangible personal property. | ||||||
26 | Subject to payment of amounts into the Build Illinois Fund |
| |||||||
| |||||||
1 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
2 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
3 | enacted, beginning with the receipt of the first
report of | ||||||
4 | taxes paid by an eligible business and continuing for a | ||||||
5 | 25-year
period, the Department shall each month pay into the | ||||||
6 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
7 | from the 6.25% general rate on the
selling price of | ||||||
8 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
9 | purposes of this paragraph, the term "eligible business" means | ||||||
10 | a new
electric generating facility certified pursuant to | ||||||
11 | Section 605-332 of the
Department of Commerce and Economic | ||||||
12 | Opportunity
Law of the Civil Administrative Code of Illinois. | ||||||
13 | Subject to payment of amounts into the Build Illinois | ||||||
14 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
15 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
16 | pursuant to the preceding paragraphs or in any amendments to | ||||||
17 | this Section hereafter enacted, beginning on the first day of | ||||||
18 | the first calendar month to occur on or after August 26, 2014 | ||||||
19 | (the effective date of Public Act 98-1098), each month, from | ||||||
20 | the collections made under Section 9 of the Use Tax Act, | ||||||
21 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
22 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
23 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
24 | Administration Fund, to be used, subject to appropriation, to | ||||||
25 | fund additional auditors and compliance personnel at the | ||||||
26 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
| |||||||
| |||||||
1 | the cash receipts collected during the preceding fiscal year | ||||||
2 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
3 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
4 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
5 | and use taxes administered by the Department. | ||||||
6 | Subject to payments of amounts into the Build Illinois | ||||||
7 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
8 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
9 | Tax Compliance and Administration Fund as provided in this | ||||||
10 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
11 | each month into the Downstate Public Transportation Fund the | ||||||
12 | moneys required to be so paid under Section 2-3 of the | ||||||
13 | Downstate Public Transportation Act. | ||||||
14 | Subject to successful execution and delivery of a | ||||||
15 | public-private agreement between the public agency and private | ||||||
16 | entity and completion of the civic build, beginning on July 1, | ||||||
17 | 2023, of the remainder of the moneys received by the | ||||||
18 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
19 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
20 | deposit the following specified deposits in the aggregate from | ||||||
21 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
22 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
23 | Act, as required under Section 8.25g of the State Finance Act | ||||||
24 | for distribution consistent with the Public-Private | ||||||
25 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
26 | The moneys received by the Department pursuant to this Act and |
| |||||||
| |||||||
1 | required to be deposited into the Civic and Transit | ||||||
2 | Infrastructure Fund are subject to the pledge, claim and | ||||||
3 | charge set forth in Section 25-55 of the Public-Private | ||||||
4 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
5 | As used in this paragraph, "civic build", "private entity", | ||||||
6 | "public-private agreement", and "public agency" have the | ||||||
7 | meanings provided in Section 25-10 of the Public-Private | ||||||
8 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
9 | Fiscal Year .............................Total Deposit | ||||||
10 | 2024 .....................................$200,000,000 | ||||||
11 | 2025 ....................................$206,000,000 | ||||||
12 | 2026 ....................................$212,200,000 | ||||||
13 | 2027 ....................................$218,500,000 | ||||||
14 | 2028 ....................................$225,100,000 | ||||||
15 | 2029 ....................................$288,700,000 | ||||||
16 | 2030 ....................................$298,900,000 | ||||||
17 | 2031 ....................................$309,300,000 | ||||||
18 | 2032 ....................................$320,100,000 | ||||||
19 | 2033 ....................................$331,200,000 | ||||||
20 | 2034 ....................................$341,200,000 | ||||||
21 | 2035 ....................................$351,400,000 | ||||||
22 | 2036 ....................................$361,900,000 | ||||||
23 | 2037 ....................................$372,800,000 | ||||||
24 | 2038 ....................................$384,000,000 | ||||||
25 | 2039 ....................................$395,500,000 | ||||||
26 | 2040 ....................................$407,400,000 |
| |||||||
| |||||||
1 | 2041 ....................................$419,600,000 | ||||||
2 | 2042 ....................................$432,200,000 | ||||||
3 | 2043 ....................................$445,100,000 | ||||||
4 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
5 | the payment of amounts into the County and Mass Transit | ||||||
6 | District Fund, the Local Government Tax Fund, the Build | ||||||
7 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
8 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
9 | and the Tax Compliance and Administration Fund as provided in | ||||||
10 | this Section, the Department shall pay each month into the | ||||||
11 | Road Fund the amount estimated to represent 16% of the net | ||||||
12 | revenue realized from the taxes imposed on motor fuel and | ||||||
13 | gasohol. Beginning July 1, 2022 and until July 1, 2023, | ||||||
14 | subject to the payment of amounts into the County and Mass | ||||||
15 | Transit District Fund, the Local Government Tax Fund, the | ||||||
16 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
17 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
18 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
19 | Fund as provided in this Section, the Department shall pay | ||||||
20 | each month into the Road Fund the amount estimated to | ||||||
21 | represent 32% of the net revenue realized from the taxes | ||||||
22 | imposed on motor fuel and gasohol. Beginning July 1, 2023 and | ||||||
23 | until July 1, 2024, subject to the payment of amounts into the | ||||||
24 | County and Mass Transit District Fund, the Local Government | ||||||
25 | Tax Fund, the Build Illinois Fund, the McCormick Place | ||||||
26 | Expansion Project Fund, the Illinois Tax Increment Fund, the |
| |||||||
| |||||||
1 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
2 | Administration Fund as provided in this Section, the | ||||||
3 | Department shall pay each month into the Road Fund the amount | ||||||
4 | estimated to represent 48% of the net revenue realized from | ||||||
5 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
6 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
7 | into the County and Mass Transit District Fund, the Local | ||||||
8 | Government Tax Fund, the Build Illinois Fund, the McCormick | ||||||
9 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
10 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
11 | Administration Fund as provided in this Section, the | ||||||
12 | Department shall pay each month into the Road Fund the amount | ||||||
13 | estimated to represent 64% of the net revenue realized from | ||||||
14 | the taxes imposed on motor fuel and gasohol. Beginning on July | ||||||
15 | 1, 2025, subject to the payment of amounts into the County and | ||||||
16 | Mass Transit District Fund, the Local Government Tax Fund, the | ||||||
17 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
18 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
19 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
20 | Fund as provided in this Section, the Department shall pay | ||||||
21 | each month into the Road Fund the amount estimated to | ||||||
22 | represent 80% of the net revenue realized from the taxes | ||||||
23 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
24 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
25 | of the Motor Fuel Tax Act, and "gasohol" has the meaning given | ||||||
26 | to that term in Section 3-40 of the Use Tax Act. |
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1 | Of the remainder of the moneys received by the Department | ||||||
2 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
3 | Treasury and 25% shall
be reserved in a special account and | ||||||
4 | used only for the transfer to the
Common School Fund as part of | ||||||
5 | the monthly transfer from the General Revenue
Fund in | ||||||
6 | accordance with Section 8a of the State Finance Act. | ||||||
7 | The Department may, upon separate written notice to a | ||||||
8 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
9 | Department on a form
prescribed by the Department within not | ||||||
10 | less than 60 days after receipt
of the notice an annual | ||||||
11 | information return for the tax year specified in
the notice. | ||||||
12 | Such annual return to the Department shall include a
statement | ||||||
13 | of gross receipts as shown by the retailer's last Federal | ||||||
14 | income
tax return. If the total receipts of the business as | ||||||
15 | reported in the
Federal income tax return do not agree with the | ||||||
16 | gross receipts reported to
the Department of Revenue for the | ||||||
17 | same period, the retailer shall attach
to his annual return a | ||||||
18 | schedule showing a reconciliation of the 2
amounts and the | ||||||
19 | reasons for the difference. The retailer's annual
return to | ||||||
20 | the Department shall also disclose the cost of goods sold by
| ||||||
21 | the retailer during the year covered by such return, opening | ||||||
22 | and closing
inventories of such goods for such year, costs of | ||||||
23 | goods used from stock
or taken from stock and given away by the | ||||||
24 | retailer during such year,
payroll information of the | ||||||
25 | retailer's business during such year and any
additional | ||||||
26 | reasonable information which the Department deems would be
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| |||||||
1 | helpful in determining the accuracy of the monthly, quarterly | ||||||
2 | or annual
returns filed by such retailer as provided for in | ||||||
3 | this Section. | ||||||
4 | If the annual information return required by this Section | ||||||
5 | is not
filed when and as required, the taxpayer shall be liable | ||||||
6 | as follows: | ||||||
7 | (i) Until January 1, 1994, the taxpayer shall be | ||||||
8 | liable
for a penalty equal to 1/6 of 1% of the tax due from | ||||||
9 | such taxpayer under
this Act during the period to be | ||||||
10 | covered by the annual return for each
month or fraction of | ||||||
11 | a month until such return is filed as required, the
| ||||||
12 | penalty to be assessed and collected in the same manner as | ||||||
13 | any other
penalty provided for in this Act. | ||||||
14 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
15 | be
liable for a penalty as described in Section 3-4 of the | ||||||
16 | Uniform Penalty and
Interest Act. | ||||||
17 | The chief executive officer, proprietor, owner or highest | ||||||
18 | ranking
manager shall sign the annual return to certify the | ||||||
19 | accuracy of the
information contained therein. Any person who | ||||||
20 | willfully signs the
annual return containing false or | ||||||
21 | inaccurate information shall be guilty
of perjury and punished | ||||||
22 | accordingly. The annual return form prescribed
by the | ||||||
23 | Department shall include a warning that the person signing the
| ||||||
24 | return may be liable for perjury. | ||||||
25 | The provisions of this Section concerning the filing of an | ||||||
26 | annual
information return do not apply to a retailer who is not |
| |||||||
| |||||||
1 | required to
file an income tax return with the United States | ||||||
2 | Government. | ||||||
3 | As soon as possible after the first day of each month, upon | ||||||
4 | certification
of the Department of Revenue, the Comptroller | ||||||
5 | shall order transferred and
the Treasurer shall transfer from | ||||||
6 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
7 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
8 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
9 | transfer is no longer required
and shall not be made. | ||||||
10 | Net revenue realized for a month shall be the revenue | ||||||
11 | collected by the
State pursuant to this Act, less the amount | ||||||
12 | paid out during that month as
refunds to taxpayers for | ||||||
13 | overpayment of liability. | ||||||
14 | For greater simplicity of administration, manufacturers, | ||||||
15 | importers
and wholesalers whose products are sold at retail in | ||||||
16 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
17 | assume the responsibility
for accounting and paying to the | ||||||
18 | Department all tax accruing under this
Act with respect to | ||||||
19 | such sales, if the retailers who are affected do not
make | ||||||
20 | written objection to the Department to this arrangement. | ||||||
21 | Any person who promotes, organizes, provides retail | ||||||
22 | selling space for
concessionaires or other types of sellers at | ||||||
23 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
24 | local fairs, art shows, flea markets and similar
exhibitions | ||||||
25 | or events, including any transient merchant as defined by | ||||||
26 | Section 2
of the Transient Merchant Act of 1987, is required to |
| |||||||
| |||||||
1 | file a report with the
Department providing the name of the | ||||||
2 | merchant's business, the name of the
person or persons engaged | ||||||
3 | in merchant's business, the permanent address and
Illinois | ||||||
4 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
5 | the
dates and location of the event and other reasonable | ||||||
6 | information that the
Department may require. The report must | ||||||
7 | be filed not later than the 20th day
of the month next | ||||||
8 | following the month during which the event with retail sales
| ||||||
9 | was held. Any person who fails to file a report required by | ||||||
10 | this Section
commits a business offense and is subject to a | ||||||
11 | fine not to exceed $250. | ||||||
12 | Any person engaged in the business of selling tangible | ||||||
13 | personal
property at retail as a concessionaire or other type | ||||||
14 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
15 | flea markets and similar
exhibitions or events, or any | ||||||
16 | transient merchants, as defined by Section 2
of the Transient | ||||||
17 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
18 | the amount of such sales to the Department and to make a daily | ||||||
19 | payment of
the full amount of tax due. The Department shall | ||||||
20 | impose this
requirement when it finds that there is a | ||||||
21 | significant risk of loss of
revenue to the State at such an | ||||||
22 | exhibition or event. Such a finding
shall be based on evidence | ||||||
23 | that a substantial number of concessionaires
or other sellers | ||||||
24 | who are not residents of Illinois will be engaging in
the | ||||||
25 | business of selling tangible personal property at retail at | ||||||
26 | the
exhibition or event, or other evidence of a significant |
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| |||||||||||||||||||||||||||||||||||||||||||||||||||
1 | risk of loss of revenue
to the State. The Department shall | ||||||||||||||||||||||||||||||||||||||||||||||||||
2 | notify concessionaires and other sellers
affected by the | ||||||||||||||||||||||||||||||||||||||||||||||||||
3 | imposition of this requirement. In the absence of
notification | ||||||||||||||||||||||||||||||||||||||||||||||||||
4 | by the Department, the concessionaires and other sellers
shall | ||||||||||||||||||||||||||||||||||||||||||||||||||
5 | file their returns as otherwise required in this Section. | ||||||||||||||||||||||||||||||||||||||||||||||||||
6 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||||||||||||||||||||||||||||||||||||||||||||||
7 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||||||||||||||||||||||||||||||||||||||||||||||
8 | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||
9 | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||||||||||||||||||||||||||||||||||||||||||||||
10 | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) | ||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Article 99.
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12 | Section 99-99. Effective date. This Act takes effect upon | ||||||||||||||||||||||||||||||||||||||||||||||||||
13 | becoming law.
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