Sen. Adriane Johnson

Filed: 5/12/2023

 

 


 

 


 
10300HB3856sam001LRB103 30981 RJT 61863 a

1
AMENDMENT TO HOUSE BILL 3856

2    AMENDMENT NO. ______. Amend House Bill 3856 as follows:
 
3on page 1, immediately below line 3, by inserting the
4following:
 
5
"ARTICLE 1."; and

 
6on page 1, line 4, by replacing "Section 5" with "Section 1-5";
7and
 
8on page 6, line 5, by replacing "Section 10" with "Section
91-10"; and
 
10on page 6, line 7, by replacing "Section 15" with "Section
111-15"; and
 
12on page 9, line 13, by replacing "Section 20" with "Section

 

 

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11-20"; and
 
2on page 12, line 23, by replacing "Section 25" with "Section
31-25"; and
 
4on page 14, line 9, by replacing "Section 30" with "Section
51-30"; and
 
6on page 16, line 4, by replacing "Section 35" with "Section
71-35"; and
 
8on page 16, line 7, by replacing "Section 40" with "Section
91-40"; and
 
10on page 21, line 8, by replacing "Section 45" with "Section
111-45"; and
 
12on page 21, line 10, by replacing "Section 50" with "Section
131-50"; and
 
14on page 22, line 13, by replacing "Section 55" with "Section
151-55"; and
 
16on page 29, line 11, by replacing "Section 60" with "Section
171-60"; and
 

 

 

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1on page 29, line 14, by replacing "Section 65" with "Section
21-65"; and
 
3on page 29, line 16, by replacing "Section 70" with "Section
41-70"; and
 
5on page 31, line 4, by replacing "Section 75" with "Section
61-75"; and
 
7on page 32, line 8, by replacing "Section 80" with "Section
81-80"; and
 
9on page 33, line 16, by replacing "Section 85" with "Section
101-85"; and
 
11on page 35, line 9, by replacing "Section 90" with "Section
121-90"; and
 
13on page 37, line 11, by replacing "Section 95" with "Section
141-95"; and
 
15on page 47, line 14, by replacing "Section 100" with "Section
161-100"; and
 
17on page 54, immediately below line 18, by inserting the
18following:
 

 

 

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1
"ARTICLE 2.

 
2    (20 ILCS 605/605-550 rep.)
3    (20 ILCS 605/605-332 rep.)
4    Section 2-10. The Department of Commerce and Economic
5Opportunity Law of the Civil Administrative Code of Illinois
6is amended by repealing Section 605-332 and 605-550.
 
7    (30 ILCS 105/5h rep.)
8    (30 ILCS 105/5.543 rep.)
9    (30 ILCS 105/6z-54 rep.)
10    Section 2-15. The State Finance Act is amended by
11repealing Sections 5h, 5.543, and 6z-54.
 
12    Section 2-25. The Illinois Procurement Code is amended by
13changing Section 25-55 as follows:
 
14    (30 ILCS 500/25-55)
15    Sec. 25-55. Annual reports. Every printed annual report
16produced by a State agency shall bear a statement indicating
17whether it was printed by the State of Illinois or by contract
18and indicating the printing cost per copy and the number of
19copies printed. The Department of Central Management Services
20shall prepare and submit to the General Assembly on the fourth
21Wednesday of January in each year a report setting forth with

 

 

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1respect to each State agency for the calendar year immediately
2preceding the calendar year in which the report is filed the
3total quantity of annual reports printed, the total cost, and
4the cost per copy and the cost per page of the annual report of
5the State agency printed during the calendar year covered by
6the report.
7(Source: P.A. 90-572, eff. date - See Sec. 99-5.)
 
8    Section 2-30. The Use Tax Act is amended by changing
9Section 9 as follows:
 
10    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
11    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
12and trailers that are required to be registered with an agency
13of this State, each retailer required or authorized to collect
14the tax imposed by this Act shall pay to the Department the
15amount of such tax (except as otherwise provided) at the time
16when he is required to file his return for the period during
17which such tax was collected, less a discount of 2.1% prior to
18January 1, 1990, and 1.75% on and after January 1, 1990, or $5
19per calendar year, whichever is greater, which is allowed to
20reimburse the retailer for expenses incurred in collecting the
21tax, keeping records, preparing and filing returns, remitting
22the tax and supplying data to the Department on request. When
23determining the discount allowed under this Section, retailers
24shall include the amount of tax that would have been due at the

 

 

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16.25% rate but for the 1.25% rate imposed on sales tax holiday
2items under Public Act 102-700 this amendatory Act of the
3102nd General Assembly. The discount under this Section is not
4allowed for the 1.25% portion of taxes paid on aviation fuel
5that is subject to the revenue use requirements of 49 U.S.C.
647107(b) and 49 U.S.C. 47133. When determining the discount
7allowed under this Section, retailers shall include the amount
8of tax that would have been due at the 1% rate but for the 0%
9rate imposed under Public Act 102-700 this amendatory Act of
10the 102nd General Assembly. In the case of retailers who
11report and pay the tax on a transaction by transaction basis,
12as provided in this Section, such discount shall be taken with
13each such tax remittance instead of when such retailer files
14his periodic return. The discount allowed under this Section
15is allowed only for returns that are filed in the manner
16required by this Act. The Department may disallow the discount
17for retailers whose certificate of registration is revoked at
18the time the return is filed, but only if the Department's
19decision to revoke the certificate of registration has become
20final. A retailer need not remit that part of any tax collected
21by him to the extent that he is required to remit and does
22remit the tax imposed by the Retailers' Occupation Tax Act,
23with respect to the sale of the same property.
24    Where such tangible personal property is sold under a
25conditional sales contract, or under any other form of sale
26wherein the payment of the principal sum, or a part thereof, is

 

 

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1extended beyond the close of the period for which the return is
2filed, the retailer, in collecting the tax (except as to motor
3vehicles, watercraft, aircraft, and trailers that are required
4to be registered with an agency of this State), may collect for
5each tax return period, only the tax applicable to that part of
6the selling price actually received during such tax return
7period.
8    Except as provided in this Section, on or before the
9twentieth day of each calendar month, such retailer shall file
10a return for the preceding calendar month. Such return shall
11be filed on forms prescribed by the Department and shall
12furnish such information as the Department may reasonably
13require. The return shall include the gross receipts on food
14for human consumption that is to be consumed off the premises
15where it is sold (other than alcoholic beverages, food
16consisting of or infused with adult use cannabis, soft drinks,
17and food that has been prepared for immediate consumption)
18which were received during the preceding calendar month,
19quarter, or year, as appropriate, and upon which tax would
20have been due but for the 0% rate imposed under Public Act
21102-700 this amendatory Act of the 102nd General Assembly. The
22return shall also include the amount of tax that would have
23been due on food for human consumption that is to be consumed
24off the premises where it is sold (other than alcoholic
25beverages, food consisting of or infused with adult use
26cannabis, soft drinks, and food that has been prepared for

 

 

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1immediate consumption) but for the 0% rate imposed under
2Public Act 102-700 this amendatory Act of the 102nd General
3Assembly.
4    On and after January 1, 2018, except for returns required
5to be filed prior to January 1, 2023 for motor vehicles,
6watercraft, aircraft, and trailers that are required to be
7registered with an agency of this State, with respect to
8retailers whose annual gross receipts average $20,000 or more,
9all returns required to be filed pursuant to this Act shall be
10filed electronically. On and after January 1, 2023, with
11respect to retailers whose annual gross receipts average
12$20,000 or more, all returns required to be filed pursuant to
13this Act, including, but not limited to, returns for motor
14vehicles, watercraft, aircraft, and trailers that are required
15to be registered with an agency of this State, shall be filed
16electronically. Retailers who demonstrate that they do not
17have access to the Internet or demonstrate hardship in filing
18electronically may petition the Department to waive the
19electronic filing requirement.
20    The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

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

 

 

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1required by the Department. For purposes of this Section,
2"aviation fuel" means jet fuel and aviation gasoline.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Notwithstanding any other provision of this Act to the
8contrary, retailers subject to tax on cannabis shall file all
9cannabis tax returns and shall make all cannabis tax payments
10by electronic means in the manner and form required by the
11Department.
12    Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall
17make all payments required by rules of the Department by
18electronic funds transfer. Beginning October 1, 1995, a
19taxpayer who has an average monthly tax liability of $50,000
20or more shall make all payments required by rules of the
21Department by electronic funds transfer. Beginning October 1,
222000, a taxpayer who has an annual tax liability of $200,000 or
23more shall make all payments required by rules of the
24Department by electronic funds transfer. The term "annual tax
25liability" shall be the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

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

 

 

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1tax liability to the Department under this Act, the Retailers'
2Occupation Tax Act, the Service Occupation Tax Act, the
3Service Use Tax Act was $10,000 or more during the preceding 4
4complete calendar quarters, he shall file a return with the
5Department each month by the 20th day of the month next
6following the month during which such tax liability is
7incurred and shall make payments to the Department on or
8before the 7th, 15th, 22nd and last day of the month during
9which such liability is incurred. On and after October 1,
102000, if the taxpayer's average monthly tax liability to the
11Department under this Act, the Retailers' Occupation Tax Act,
12the Service Occupation Tax Act, and the Service Use Tax Act was
13$20,000 or more during the preceding 4 complete calendar
14quarters, he shall file a return with the Department each
15month by the 20th day of the month next following the month
16during which such tax liability is incurred and shall make
17payment to the Department on or before the 7th, 15th, 22nd and
18last day of the month during which such liability is incurred.
19If the month during which such tax liability is incurred began
20prior to January 1, 1985, each payment shall be in an amount
21equal to 1/4 of the taxpayer's actual liability for the month
22or an amount set by the Department not to exceed 1/4 of the
23average monthly liability of the taxpayer to the Department
24for the preceding 4 complete calendar quarters (excluding the
25month of highest liability and the month of lowest liability
26in such 4 quarter period). If the month during which such tax

 

 

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1liability is incurred begins on or after January 1, 1985, and
2prior to January 1, 1987, each payment shall be in an amount
3equal to 22.5% of the taxpayer's actual liability for the
4month or 27.5% of the taxpayer's liability for the same
5calendar month of the preceding year. If the month during
6which such tax liability is incurred begins on or after
7January 1, 1987, and prior to January 1, 1988, each payment
8shall be in an amount equal to 22.5% of the taxpayer's actual
9liability for the month or 26.25% of the taxpayer's liability
10for the same calendar month of the preceding year. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1988, and prior to January 1, 1989, or begins on or
13after January 1, 1996, each payment shall be in an amount equal
14to 22.5% of the taxpayer's actual liability for the month or
1525% of the taxpayer's liability for the same calendar month of
16the preceding year. If the month during which such tax
17liability is incurred begins on or after January 1, 1989, and
18prior to January 1, 1996, each payment shall be in an amount
19equal to 22.5% of the taxpayer's actual liability for the
20month or 25% of the taxpayer's liability for the same calendar
21month of the preceding year or 100% of the taxpayer's actual
22liability for the quarter monthly reporting period. The amount
23of such quarter monthly payments shall be credited against the
24final tax liability of the taxpayer's return for that month.
25Before October 1, 2000, once applicable, the requirement of
26the making of quarter monthly payments to the Department shall

 

 

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

 

 

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1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status.
3The Department shall change such taxpayer's reporting status
4unless it finds that such change is seasonal in nature and not
5likely to be long term. Quarter monthly payment status shall
6be determined under this paragraph as if the rate reduction to
71.25% in Public Act 102-700 this amendatory Act of the 102nd
8General Assembly on sales tax holiday items had not occurred.
9For quarter monthly payments due on or after July 1, 2023 and
10through June 30, 2024, "25% of the taxpayer's liability for
11the same calendar month of the preceding year" shall be
12determined as if the rate reduction to 1.25% in Public Act
13102-700 this amendatory Act of the 102nd General Assembly on
14sales tax holiday items had not occurred. Quarter monthly
15payment status shall be determined under this paragraph as if
16the rate reduction to 0% in Public Act 102-700 this amendatory
17Act of the 102nd General Assembly on food for human
18consumption that is to be consumed off the premises where it is
19sold (other than alcoholic beverages, food consisting of or
20infused with adult use cannabis, soft drinks, and food that
21has been prepared for immediate consumption) had not occurred.
22For quarter monthly payments due under this paragraph on or
23after July 1, 2023 and through June 30, 2024, "25% of the
24taxpayer's liability for the same calendar month of the
25preceding year" shall be determined as if the rate reduction
26to 0% in Public Act 102-700 this amendatory Act of the 102nd

 

 

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

 

 

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

 

 

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

 

 

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1of aircraft, watercraft, motor vehicles, or trailers transfers
2more than one aircraft, watercraft, motor vehicle, or trailer
3to a purchaser for use as a qualifying rolling stock as
4provided in Section 3-55 of this Act, then that seller may
5report the transfer of all the aircraft, watercraft, motor
6vehicles or trailers involved in that transaction to the
7Department on the same uniform invoice-transaction reporting
8return form. For purposes of this Section, "watercraft" means
9a Class 2, Class 3, or Class 4 watercraft as defined in Section
103-2 of the Boat Registration and Safety Act, a personal
11watercraft, or any boat equipped with an inboard motor.
12    In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every person who is engaged in the
15business of leasing or renting such items and who, in
16connection with such business, sells any such item to a
17retailer for the purpose of resale is, notwithstanding any
18other provision of this Section to the contrary, authorized to
19meet the return-filing requirement of this Act by reporting
20the transfer of all the aircraft, watercraft, motor vehicles,
21or trailers transferred for resale during a month to the
22Department on the same uniform invoice-transaction reporting
23return form on or before the 20th of the month following the
24month in which the transfer takes place. Notwithstanding any
25other provision of this Act to the contrary, all returns filed
26under this paragraph must be filed by electronic means in the

 

 

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

 

 

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

 

 

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

 

 

10300HB3856sam001- 23 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 24 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 25 -LRB103 30981 RJT 61863 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the County and Mass Transit District Fund 4% of the
3net revenue realized for the preceding month from the 6.25%
4general rate on the selling price of tangible personal
5property which is purchased outside Illinois at retail from a
6retailer and which is titled or registered by an agency of this
7State's government.
8    Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund, a special
10fund in the State Treasury, 20% of the net revenue realized for
11the preceding month from the 6.25% general rate on the selling
12price of tangible personal property, other than (i) tangible
13personal property which is purchased outside Illinois at
14retail from a retailer and which is titled or registered by an
15agency of this State's government and (ii) aviation fuel sold
16on or after December 1, 2019. This exception for aviation fuel
17only applies for so long as the revenue use requirements of 49
18U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
19    For aviation fuel sold on or after December 1, 2019, each
20month the Department shall pay into the State Aviation Program
21Fund 20% of the net revenue realized for the preceding month
22from the 6.25% general rate on the selling price of aviation
23fuel, less an amount estimated by the Department to be
24required for refunds of the 20% portion of the tax on aviation
25fuel under this Act, which amount shall be deposited into the
26Aviation Fuel Sales Tax Refund Fund. The Department shall only

 

 

10300HB3856sam001- 26 -LRB103 30981 RJT 61863 a

1pay moneys into the State Aviation Program Fund and the
2Aviation Fuels Sales Tax Refund Fund under this Act for so long
3as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4U.S.C. 47133 are binding on the State.
5    Beginning August 1, 2000, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund 100% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol. If, in any
9month, the tax on sales tax holiday items, as defined in
10Section 3-6, is imposed at the rate of 1.25%, then the
11Department shall pay 100% of the net revenue realized for that
12month from the 1.25% rate on the selling price of sales tax
13holiday items into the State and Local Sales Tax Reform Fund.
14    Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund 16% of the net revenue
16realized for the preceding month from the 6.25% general rate
17on the selling price of tangible personal property which is
18purchased outside Illinois at retail from a retailer and which
19is titled or registered by an agency of this State's
20government.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

10300HB3856sam001- 27 -LRB103 30981 RJT 61863 a

1are now taxed at 6.25%.
2    Beginning July 1, 2011, each month the Department shall
3pay into the Clean Air Act Permit Fund 80% of the net revenue
4realized for the preceding month from the 6.25% general rate
5on the selling price of sorbents used in Illinois in the
6process of sorbent injection as used to comply with the
7Environmental Protection Act or the federal Clean Air Act, but
8the total payment into the Clean Air Act Permit Fund under this
9Act and the Retailers' Occupation Tax Act shall not exceed
10$2,000,000 in any fiscal year.
11    Beginning July 1, 2013, each month the Department shall
12pay into the Underground Storage Tank Fund from the proceeds
13collected under this Act, the Service Use Tax Act, the Service
14Occupation Tax Act, and the Retailers' Occupation Tax Act an
15amount equal to the average monthly deficit in the Underground
16Storage Tank Fund during the prior year, as certified annually
17by the Illinois Environmental Protection Agency, but the total
18payment into the Underground Storage Tank Fund under this Act,
19the Service Use Tax Act, the Service Occupation Tax Act, and
20the Retailers' Occupation Tax Act shall not exceed $18,000,000
21in any State fiscal year. As used in this paragraph, the
22"average monthly deficit" shall be equal to the difference
23between the average monthly claims for payment by the fund and
24the average monthly revenues deposited into the fund,
25excluding payments made pursuant to this paragraph.
26    Beginning July 1, 2015, of the remainder of the moneys

 

 

10300HB3856sam001- 28 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 29 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 30 -LRB103 30981 RJT 61863 a

1aggregate of the moneys deposited in the Build Illinois Bond
2Account in the Build Illinois Fund in such month shall be less
3than the amount required to be transferred in such month from
4the Build Illinois Bond Account to the Build Illinois Bond
5Retirement and Interest Fund pursuant to Section 13 of the
6Build Illinois Bond Act, an amount equal to such deficiency
7shall be immediately paid from other moneys received by the
8Department pursuant to the Tax Acts to the Build Illinois
9Fund; provided, however, that any amounts paid to the Build
10Illinois Fund in any fiscal year pursuant to this sentence
11shall be deemed to constitute payments pursuant to clause (b)
12of the preceding sentence and shall reduce the amount
13otherwise payable for such fiscal year pursuant to clause (b)
14of the preceding sentence. The moneys received by the
15Department pursuant to this Act and required to be deposited
16into the Build Illinois Fund are subject to the pledge, claim
17and charge set forth in Section 12 of the Build Illinois Bond
18Act.
19    Subject to payment of amounts into the Build Illinois Fund
20as provided in the preceding paragraph or in any amendment
21thereto hereafter enacted, the following specified monthly
22installment of the amount requested in the certificate of the
23Chairman of the Metropolitan Pier and Exposition Authority
24provided under Section 8.25f of the State Finance Act, but not
25in excess of the sums designated as "Total Deposit", shall be
26deposited in the aggregate from collections under Section 9 of

 

 

10300HB3856sam001- 31 -LRB103 30981 RJT 61863 a

1the Use Tax Act, Section 9 of the Service Use Tax Act, Section
29 of the Service Occupation Tax Act, and Section 3 of the
3Retailers' Occupation Tax Act into the McCormick Place
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993         $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000
262013161,000,000

 

 

10300HB3856sam001- 32 -LRB103 30981 RJT 61863 a

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021300,000,000
92022300,000,000
102023300,000,000
112024 300,000,000
122025 300,000,000
132026 300,000,000
142027 375,000,000
152028 375,000,000
162029 375,000,000
172030 375,000,000
182031 375,000,000
192032 375,000,000
202033 375,000,000
212034375,000,000
222035375,000,000
232036450,000,000
24and
25each fiscal year
26thereafter that bonds

 

 

10300HB3856sam001- 33 -LRB103 30981 RJT 61863 a

1are outstanding under
2Section 13.2 of the
3Metropolitan Pier and
4Exposition Authority Act,
5but not after fiscal year 2060.
6    Beginning July 20, 1993 and in each month of each fiscal
7year thereafter, one-eighth of the amount requested in the
8certificate of the Chairman of the Metropolitan Pier and
9Exposition Authority for that fiscal year, less the amount
10deposited into the McCormick Place Expansion Project Fund by
11the State Treasurer in the respective month under subsection
12(g) of Section 13 of the Metropolitan Pier and Exposition
13Authority Act, plus cumulative deficiencies in the deposits
14required under this Section for previous months and years,
15shall be deposited into the McCormick Place Expansion Project
16Fund, until the full amount requested for the fiscal year, but
17not in excess of the amount specified above as "Total
18Deposit", has been deposited.
19    Subject to payment of amounts into the Capital Projects
20Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, for aviation fuel sold on or after December 1, 2019,
24the Department shall each month deposit into the Aviation Fuel
25Sales Tax Refund Fund an amount estimated by the Department to
26be required for refunds of the 80% portion of the tax on

 

 

10300HB3856sam001- 34 -LRB103 30981 RJT 61863 a

1aviation fuel under this Act. The Department shall only
2deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3under this paragraph for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the State.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois
11Tax Increment Fund 0.27% of 80% of the net revenue realized for
12the preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a
1925-year period, the Department shall each month pay into the
20Energy Infrastructure Fund 80% of the net revenue realized
21from the 6.25% general rate on the selling price of
22Illinois-mined coal that was sold to an eligible business. For
23purposes of this paragraph, the term "eligible business" means
24a new electric generating facility certified pursuant to
25Section 605-332 of the Department of Commerce and Economic
26Opportunity Law of the Civil Administrative Code of Illinois.

 

 

10300HB3856sam001- 35 -LRB103 30981 RJT 61863 a

1    Subject to payment of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, and the Energy Infrastructure Fund
4pursuant to the preceding paragraphs or in any amendments to
5this Section hereafter enacted, beginning on the first day of
6the first calendar month to occur on or after August 26, 2014
7(the effective date of Public Act 98-1098), each month, from
8the collections made under Section 9 of the Use Tax Act,
9Section 9 of the Service Use Tax Act, Section 9 of the Service
10Occupation Tax Act, and Section 3 of the Retailers' Occupation
11Tax Act, the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year
16by the Audit Bureau of the Department under the Use Tax Act,
17the Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20    Subject to payments of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, the Energy Infrastructure Fund, and the
23Tax Compliance and Administration Fund as provided in this
24Section, beginning on July 1, 2018 the Department shall pay
25each month into the Downstate Public Transportation Fund the
26moneys required to be so paid under Section 2-3 of the

 

 

10300HB3856sam001- 36 -LRB103 30981 RJT 61863 a

1Downstate Public Transportation Act.
2    Subject to successful execution and delivery of a
3public-private agreement between the public agency and private
4entity and completion of the civic build, beginning on July 1,
52023, of the remainder of the moneys received by the
6Department under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and this Act, the Department shall
8deposit the following specified deposits in the aggregate from
9collections under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, as required under Section 8.25g of the State Finance Act
12for distribution consistent with the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14The moneys received by the Department pursuant to this Act and
15required to be deposited into the Civic and Transit
16Infrastructure Fund are subject to the pledge, claim, and
17charge set forth in Section 25-55 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19As used in this paragraph, "civic build", "private entity",
20"public-private agreement", and "public agency" have the
21meanings provided in Section 25-10 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23        Fiscal Year............................Total Deposit
24        2024....................................$200,000,000
25        2025....................................$206,000,000
26        2026....................................$212,200,000

 

 

10300HB3856sam001- 37 -LRB103 30981 RJT 61863 a

1        2027....................................$218,500,000
2        2028....................................$225,100,000
3        2029....................................$288,700,000
4        2030....................................$298,900,000
5        2031....................................$309,300,000
6        2032....................................$320,100,000
7        2033....................................$331,200,000
8        2034....................................$341,200,000
9        2035....................................$351,400,000
10        2036....................................$361,900,000
11        2037....................................$372,800,000
12        2038....................................$384,000,000
13        2039....................................$395,500,000
14        2040....................................$407,400,000
15        2041....................................$419,600,000
16        2042....................................$432,200,000
17        2043....................................$445,100,000
18    Beginning July 1, 2021 and until July 1, 2022, subject to
19the payment of amounts into the State and Local Sales Tax
20Reform Fund, the Build Illinois Fund, the McCormick Place
21Expansion Project Fund, the Illinois Tax Increment Fund, the
22Energy Infrastructure Fund, and the Tax Compliance and
23Administration Fund as provided in this Section, the
24Department shall pay each month into the Road Fund the amount
25estimated to represent 16% of the net revenue realized from
26the taxes imposed on motor fuel and gasohol. Beginning July 1,

 

 

10300HB3856sam001- 38 -LRB103 30981 RJT 61863 a

12022 and until July 1, 2023, subject to the payment of amounts
2into the State and Local Sales Tax Reform Fund, the Build
3Illinois Fund, the McCormick Place Expansion Project Fund, the
4Illinois Tax Increment Fund, the Energy Infrastructure Fund,
5and the Tax Compliance and Administration Fund as provided in
6this Section, the Department shall pay each month into the
7Road Fund the amount estimated to represent 32% of the net
8revenue realized from the taxes imposed on motor fuel and
9gasohol. Beginning July 1, 2023 and until July 1, 2024,
10subject to the payment of amounts into the State and Local
11Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
12Place Expansion Project Fund, the Illinois Tax Increment Fund,
13the Energy Infrastructure Fund, and the Tax Compliance and
14Administration Fund as provided in this Section, the
15Department shall pay each month into the Road Fund the amount
16estimated to represent 48% of the net revenue realized from
17the taxes imposed on motor fuel and gasohol. Beginning July 1,
182024 and until July 1, 2025, subject to the payment of amounts
19into the State and Local Sales Tax Reform Fund, the Build
20Illinois Fund, the McCormick Place Expansion Project Fund, the
21Illinois Tax Increment Fund, the Energy Infrastructure Fund,
22and the Tax Compliance and Administration Fund as provided in
23this Section, the Department shall pay each month into the
24Road Fund the amount estimated to represent 64% of the net
25revenue realized from the taxes imposed on motor fuel and
26gasohol. Beginning on July 1, 2025, subject to the payment of

 

 

10300HB3856sam001- 39 -LRB103 30981 RJT 61863 a

1amounts into the State and Local Sales Tax Reform Fund, the
2Build Illinois Fund, the McCormick Place Expansion Project
3Fund, the Illinois Tax Increment Fund, the Energy
4Infrastructure Fund, and the Tax Compliance and Administration
5Fund as provided in this Section, the Department shall pay
6each month into the Road Fund the amount estimated to
7represent 80% of the net revenue realized from the taxes
8imposed on motor fuel and gasohol. As used in this paragraph
9"motor fuel" has the meaning given to that term in Section 1.1
10of the Motor Fuel Tax Law, and "gasohol" has the meaning given
11to that term in Section 3-40 of this Act.
12    Of the remainder of the moneys received by the Department
13pursuant to this Act, 75% thereof shall be paid into the State
14Treasury and 25% shall be reserved in a special account and
15used only for the transfer to the Common School Fund as part of
16the monthly transfer from the General Revenue Fund in
17accordance with Section 8a of the State Finance Act.
18    As soon as possible after the first day of each month, upon
19certification of the Department of Revenue, the Comptroller
20shall order transferred and the Treasurer shall transfer from
21the General Revenue Fund to the Motor Fuel Tax Fund an amount
22equal to 1.7% of 80% of the net revenue realized under this Act
23for the second preceding month. Beginning April 1, 2000, this
24transfer is no longer required and shall not be made.
25    Net revenue realized for a month shall be the revenue
26collected by the State pursuant to this Act, less the amount

 

 

10300HB3856sam001- 40 -LRB103 30981 RJT 61863 a

1paid out during that month as refunds to taxpayers for
2overpayment of liability.
3    For greater simplicity of administration, manufacturers,
4importers and wholesalers whose products are sold at retail in
5Illinois by numerous retailers, and who wish to do so, may
6assume the responsibility for accounting and paying to the
7Department all tax accruing under this Act with respect to
8such sales, if the retailers who are affected do not make
9written objection to the Department to this arrangement.
10(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
11101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
126-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
13101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
14eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
15102-1019, eff. 1-1-23; revised 12-13-22.)
 
16    Section 2-40. The Service Use Tax Act is amended by
17changing Section 9 as follows:
 
18    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
19    Sec. 9. Each serviceman required or authorized to collect
20the tax herein imposed shall pay to the Department the amount
21of such tax (except as otherwise provided) at the time when he
22is required to file his return for the period during which such
23tax was collected, less a discount of 2.1% prior to January 1,
241990 and 1.75% on and after January 1, 1990, or $5 per calendar

 

 

10300HB3856sam001- 41 -LRB103 30981 RJT 61863 a

1year, whichever is greater, which is allowed to reimburse the
2serviceman for expenses incurred in collecting the tax,
3keeping records, preparing and filing returns, remitting the
4tax and supplying data to the Department on request. When
5determining the discount allowed under this Section,
6servicemen shall include the amount of tax that would have
7been due at the 1% rate but for the 0% rate imposed under this
8amendatory Act of the 102nd General Assembly. The discount
9under this Section is not allowed for the 1.25% portion of
10taxes paid on aviation fuel that is subject to the revenue use
11requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
12discount allowed under this Section is allowed only for
13returns that are filed in the manner required by this Act. The
14Department may disallow the discount for servicemen whose
15certificate of registration is revoked at the time the return
16is filed, but only if the Department's decision to revoke the
17certificate of registration has become final. A serviceman
18need not remit that part of any tax collected by him to the
19extent that he is required to pay and does pay the tax imposed
20by the Service Occupation Tax Act with respect to his sale of
21service involving the incidental transfer by him of the same
22property.
23    Except as provided hereinafter in this Section, on or
24before the twentieth day of each calendar month, such
25serviceman shall file a return for the preceding calendar
26month in accordance with reasonable Rules and Regulations to

 

 

10300HB3856sam001- 42 -LRB103 30981 RJT 61863 a

1be promulgated by the Department. Such return shall be filed
2on a form prescribed by the Department and shall contain such
3information as the Department may reasonably require. The
4return shall include the gross receipts which were received
5during the preceding calendar month or quarter on the
6following items upon which tax would have been due but for the
70% rate imposed under this amendatory Act of the 102nd General
8Assembly: (i) food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, food consisting of or infused with adult
11use cannabis, soft drinks, and food that has been prepared for
12immediate consumption); and (ii) food prepared for immediate
13consumption and transferred incident to a sale of service
14subject to this Act or the Service Occupation Tax Act by an
15entity licensed under the Hospital Licensing Act, the Nursing
16Home Care Act, the Assisted Living and Shared Housing Act, the
17ID/DD Community Care Act, the MC/DD Act, the Specialized
18Mental Health Rehabilitation Act of 2013, or the Child Care
19Act of 1969, or an entity that holds a permit issued pursuant
20to the Life Care Facilities Act. The return shall also include
21the amount of tax that would have been due on the items listed
22in the previous sentence but for the 0% rate imposed under this
23amendatory Act of the 102nd General Assembly.
24    On and after January 1, 2018, with respect to servicemen
25whose annual gross receipts average $20,000 or more, all
26returns required to be filed pursuant to this Act shall be

 

 

10300HB3856sam001- 43 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 44 -LRB103 30981 RJT 61863 a

1imposed by this Act on aviation fuel transferred as an
2incident of a sale of service in this State during the
3preceding calendar month shall, instead of reporting and
4paying tax on aviation fuel as otherwise required by this
5Section, report and pay such tax on a separate aviation fuel
6tax return. The requirements related to the return shall be as
7otherwise provided in this Section. Notwithstanding any other
8provisions of this Act to the contrary, servicemen collecting
9tax on aviation fuel shall file all aviation fuel tax returns
10and shall make all aviation fuel tax payments by electronic
11means in the manner and form required by the Department. For
12purposes of this Section, "aviation fuel" means jet fuel and
13aviation gasoline.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Notwithstanding any other provision of this Act to the
19contrary, servicemen subject to tax on cannabis shall file all
20cannabis tax returns and shall make all cannabis tax payments
21by electronic means in the manner and form required by the
22Department.
23    Beginning October 1, 1993, a taxpayer who has an average
24monthly tax liability of $150,000 or more shall make all
25payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1994, a taxpayer who has

 

 

10300HB3856sam001- 45 -LRB103 30981 RJT 61863 a

1an average monthly tax liability of $100,000 or more shall
2make all payments required by rules of the Department by
3electronic funds transfer. Beginning October 1, 1995, a
4taxpayer who has an average monthly tax liability of $50,000
5or more shall make all payments required by rules of the
6Department by electronic funds transfer. Beginning October 1,
72000, a taxpayer who has an annual tax liability of $200,000 or
8more shall make all payments required by rules of the
9Department by electronic funds transfer. The term "annual tax
10liability" shall be the sum of the taxpayer's liabilities
11under this Act, and under all other State and local occupation
12and use tax laws administered by the Department, for the
13immediately preceding calendar year. The term "average monthly
14tax liability" means the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year divided by 12. Beginning
18on October 1, 2002, a taxpayer who has a tax liability in the
19amount set forth in subsection (b) of Section 2505-210 of the
20Department of Revenue Law shall make all payments required by
21rules of the Department by electronic funds transfer.
22    Before August 1 of each year beginning in 1993, the
23Department shall notify all taxpayers required to make
24payments by electronic funds transfer. All taxpayers required
25to make payments by electronic funds transfer shall make those
26payments for a minimum of one year beginning on October 1.

 

 

10300HB3856sam001- 46 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 47 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 48 -LRB103 30981 RJT 61863 a

1Department, he shall be entitled to no deduction hereunder
2upon refunding such tax to the purchaser.
3    Any serviceman filing a return hereunder shall also
4include the total tax upon the selling price of tangible
5personal property purchased for use by him as an incident to a
6sale of service, and such serviceman shall remit the amount of
7such tax to the Department when filing such return.
8    If experience indicates such action to be practicable, the
9Department may prescribe and furnish a combination or joint
10return which will enable servicemen, who are required to file
11returns hereunder and also under the Service Occupation Tax
12Act, to furnish all the return information required by both
13Acts on the one form.
14    Where the serviceman has more than one business registered
15with the Department under separate registration hereunder,
16such serviceman shall not file each return that is due as a
17single return covering all such registered businesses, but
18shall file separate returns for each such registered business.
19    Beginning January 1, 1990, each month the Department shall
20pay into the State and Local Tax Reform Fund, a special fund in
21the State Treasury, the net revenue realized for the preceding
22month from the 1% tax imposed under this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund 20% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on transfers of tangible personal property, other

 

 

10300HB3856sam001- 49 -LRB103 30981 RJT 61863 a

1than (i) tangible personal property which is purchased outside
2Illinois at retail from a retailer and which is titled or
3registered by an agency of this State's government and (ii)
4aviation fuel sold on or after December 1, 2019. This
5exception for aviation fuel only applies for so long as the
6revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
747133 are binding on the State.
8    For aviation fuel sold on or after December 1, 2019, each
9month the Department shall pay into the State Aviation Program
10Fund 20% of the net revenue realized for the preceding month
11from the 6.25% general rate on the selling price of aviation
12fuel, less an amount estimated by the Department to be
13required for refunds of the 20% portion of the tax on aviation
14fuel under this Act, which amount shall be deposited into the
15Aviation Fuel Sales Tax Refund Fund. The Department shall only
16pay moneys into the State Aviation Program Fund and the
17Aviation Fuel Sales Tax Refund Fund under this Act for so long
18as the revenue use requirements of 49 U.S.C. 47107(b) and 49
19U.S.C. 47133 are binding on the State.
20    Beginning August 1, 2000, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 100% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

10300HB3856sam001- 50 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 51 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 52 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 53 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 54 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 55 -LRB103 30981 RJT 61863 a

12019221,000,000
22020233,000,000
32021300,000,000
42022300,000,000
52023300,000,000
62024 300,000,000
72025 300,000,000
82026 300,000,000
92027 375,000,000
102028 375,000,000
112029 375,000,000
122030 375,000,000
132031 375,000,000
142032 375,000,000
152033 375,000,000
162034375,000,000
172035375,000,000
182036450,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

10300HB3856sam001- 56 -LRB103 30981 RJT 61863 a

1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total
13Deposit", has been deposited.
14    Subject to payment of amounts into the Capital Projects
15Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, for aviation fuel sold on or after December 1, 2019,
19the Department shall each month deposit into the Aviation Fuel
20Sales Tax Refund Fund an amount estimated by the Department to
21be required for refunds of the 80% portion of the tax on
22aviation fuel under this Act. The Department shall only
23deposit moneys into the Aviation Fuel Sales Tax Refund Fund
24under this paragraph for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the State.

 

 

10300HB3856sam001- 57 -LRB103 30981 RJT 61863 a

1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois
6Tax Increment Fund 0.27% of 80% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a
1425-year period, the Department shall each month pay into the
15Energy Infrastructure Fund 80% of the net revenue realized
16from the 6.25% general rate on the selling price of
17Illinois-mined coal that was sold to an eligible business. For
18purposes of this paragraph, the term "eligible business" means
19a new electric generating facility certified pursuant to
20Section 605-332 of the Department of Commerce and Economic
21Opportunity Law of the Civil Administrative Code of Illinois.
22    Subject to payment of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, and the Energy Infrastructure Fund
25pursuant to the preceding paragraphs or in any amendments to
26this Section hereafter enacted, beginning on the first day of

 

 

10300HB3856sam001- 58 -LRB103 30981 RJT 61863 a

1the first calendar month to occur on or after August 26, 2014
2(the effective date of Public Act 98-1098), each month, from
3the collections made under Section 9 of the Use Tax Act,
4Section 9 of the Service Use Tax Act, Section 9 of the Service
5Occupation Tax Act, and Section 3 of the Retailers' Occupation
6Tax Act, the Department shall pay into the Tax Compliance and
7Administration Fund, to be used, subject to appropriation, to
8fund additional auditors and compliance personnel at the
9Department of Revenue, an amount equal to 1/12 of 5% of 80% of
10the cash receipts collected during the preceding fiscal year
11by the Audit Bureau of the Department under the Use Tax Act,
12the Service Use Tax Act, the Service Occupation Tax Act, the
13Retailers' Occupation Tax Act, and associated local occupation
14and use taxes administered by the Department.
15    Subject to payments of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, the Energy Infrastructure Fund, and the
18Tax Compliance and Administration Fund as provided in this
19Section, beginning on July 1, 2018 the Department shall pay
20each month into the Downstate Public Transportation Fund the
21moneys required to be so paid under Section 2-3 of the
22Downstate Public Transportation Act.
23    Subject to successful execution and delivery of a
24public-private agreement between the public agency and private
25entity and completion of the civic build, beginning on July 1,
262023, of the remainder of the moneys received by the

 

 

10300HB3856sam001- 59 -LRB103 30981 RJT 61863 a

1Department under the Use Tax Act, the Service Use Tax Act, the
2Service Occupation Tax Act, and this Act, the Department shall
3deposit the following specified deposits in the aggregate from
4collections under the Use Tax Act, the Service Use Tax Act, the
5Service Occupation Tax Act, and the Retailers' Occupation Tax
6Act, as required under Section 8.25g of the State Finance Act
7for distribution consistent with the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9The moneys received by the Department pursuant to this Act and
10required to be deposited into the Civic and Transit
11Infrastructure Fund are subject to the pledge, claim, and
12charge set forth in Section 25-55 of the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14As used in this paragraph, "civic build", "private entity",
15"public-private agreement", and "public agency" have the
16meanings provided in Section 25-10 of the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18        Fiscal Year............................Total Deposit
19        2024....................................$200,000,000
20        2025....................................$206,000,000
21        2026....................................$212,200,000
22        2027....................................$218,500,000
23        2028....................................$225,100,000
24        2029....................................$288,700,000
25        2030....................................$298,900,000
26        2031....................................$309,300,000

 

 

10300HB3856sam001- 60 -LRB103 30981 RJT 61863 a

1        2032....................................$320,100,000
2        2033....................................$331,200,000
3        2034....................................$341,200,000
4        2035....................................$351,400,000
5        2036....................................$361,900,000
6        2037....................................$372,800,000
7        2038....................................$384,000,000
8        2039....................................$395,500,000
9        2040....................................$407,400,000
10        2041....................................$419,600,000
11        2042....................................$432,200,000
12        2043....................................$445,100,000
13    Beginning July 1, 2021 and until July 1, 2022, subject to
14the payment of amounts into the State and Local Sales Tax
15Reform Fund, the Build Illinois Fund, the McCormick Place
16Expansion Project Fund, the Illinois Tax Increment Fund, the
17Energy Infrastructure Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 16% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. Beginning July 1,
222022 and until July 1, 2023, subject to the payment of amounts
23into the State and Local Sales Tax Reform Fund, the Build
24Illinois Fund, the McCormick Place Expansion Project Fund, the
25Illinois Tax Increment Fund, the Energy Infrastructure Fund,
26and the Tax Compliance and Administration Fund as provided in

 

 

10300HB3856sam001- 61 -LRB103 30981 RJT 61863 a

1this Section, the Department shall pay each month into the
2Road Fund the amount estimated to represent 32% of the net
3revenue realized from the taxes imposed on motor fuel and
4gasohol. Beginning July 1, 2023 and until July 1, 2024,
5subject to the payment of amounts into the State and Local
6Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
7Place Expansion Project Fund, the Illinois Tax Increment Fund,
8the Energy Infrastructure Fund, and the Tax Compliance and
9Administration Fund as provided in this Section, the
10Department shall pay each month into the Road Fund the amount
11estimated to represent 48% of the net revenue realized from
12the taxes imposed on motor fuel and gasohol. Beginning July 1,
132024 and until July 1, 2025, subject to the payment of amounts
14into the State and Local Sales Tax Reform Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, the Energy Infrastructure Fund,
17and the Tax Compliance and Administration Fund as provided in
18this Section, the Department shall pay each month into the
19Road Fund the amount estimated to represent 64% of the net
20revenue realized from the taxes imposed on motor fuel and
21gasohol. Beginning on July 1, 2025, subject to the payment of
22amounts into the State and Local Sales Tax Reform Fund, the
23Build Illinois Fund, the McCormick Place Expansion Project
24Fund, the Illinois Tax Increment Fund, the Energy
25Infrastructure Fund, and the Tax Compliance and Administration
26Fund as provided in this Section, the Department shall pay

 

 

10300HB3856sam001- 62 -LRB103 30981 RJT 61863 a

1each month into the Road Fund the amount estimated to
2represent 80% of the net revenue realized from the taxes
3imposed on motor fuel and gasohol. As used in this paragraph
4"motor fuel" has the meaning given to that term in Section 1.1
5of the Motor Fuel Tax Law, and "gasohol" has the meaning given
6to that term in Section 3-40 of the Use Tax Act.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, 75% thereof shall be paid into the
9General Revenue Fund of the State Treasury and 25% shall be
10reserved in a special account and used only for the transfer to
11the Common School Fund as part of the monthly transfer from the
12General Revenue Fund in accordance with Section 8a of the
13State Finance Act.
14    As soon as possible after the first day of each month, upon
15certification of the Department of Revenue, the Comptroller
16shall order transferred and the Treasurer shall transfer from
17the General Revenue Fund to the Motor Fuel Tax Fund an amount
18equal to 1.7% of 80% of the net revenue realized under this Act
19for the second preceding month. Beginning April 1, 2000, this
20transfer is no longer required and shall not be made.
21    Net revenue realized for a month shall be the revenue
22collected by the State pursuant to this Act, less the amount
23paid out during that month as refunds to taxpayers for
24overpayment of liability.
25(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
26101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.

 

 

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16-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
3    Section 2-50. The Service Occupation Tax Act is amended by
4changing Section 9 as follows:
 
5    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
6    Sec. 9. Each serviceman required or authorized to collect
7the tax herein imposed shall pay to the Department the amount
8of such tax at the time when he is required to file his return
9for the period during which such tax was collectible, less a
10discount of 2.1% prior to January 1, 1990, and 1.75% on and
11after January 1, 1990, or $5 per calendar year, whichever is
12greater, which is allowed to reimburse the serviceman for
13expenses incurred in collecting the tax, keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. When determining the
16discount allowed under this Section, servicemen shall include
17the amount of tax that would have been due at the 1% rate but
18for the 0% rate imposed under this amendatory Act of the 102nd
19General Assembly. The discount under this Section is not
20allowed for the 1.25% portion of taxes paid on aviation fuel
21that is subject to the revenue use requirements of 49 U.S.C.
2247107(b) and 49 U.S.C. 47133. The discount allowed under this
23Section is allowed only for returns that are filed in the
24manner required by this Act. The Department may disallow the

 

 

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1discount for servicemen whose certificate of registration is
2revoked at the time the return is filed, but only if the
3Department's decision to revoke the certificate of
4registration has become final.
5    Where such tangible personal property is sold under a
6conditional sales contract, or under any other form of sale
7wherein the payment of the principal sum, or a part thereof, is
8extended beyond the close of the period for which the return is
9filed, the serviceman, in collecting the tax may collect, for
10each tax return period, only the tax applicable to the part of
11the selling price actually received during such tax return
12period.
13    Except as provided hereinafter in this Section, on or
14before the twentieth day of each calendar month, such
15serviceman shall file a return for the preceding calendar
16month in accordance with reasonable rules and regulations to
17be promulgated by the Department of Revenue. Such return shall
18be filed on a form prescribed by the Department and shall
19contain such information as the Department may reasonably
20require. The return shall include the gross receipts which
21were received during the preceding calendar month or quarter
22on the following items upon which tax would have been due but
23for the 0% rate imposed under this amendatory Act of the 102nd
24General Assembly: (i) food for human consumption that is to be
25consumed off the premises where it is sold (other than
26alcoholic beverages, food consisting of or infused with adult

 

 

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1use cannabis, soft drinks, and food that has been prepared for
2immediate consumption); and (ii) food prepared for immediate
3consumption and transferred incident to a sale of service
4subject to this Act or the Service Use Tax Act by an entity
5licensed under the Hospital Licensing Act, the Nursing Home
6Care Act, the Assisted Living and Shared Housing Act, the
7ID/DD Community Care Act, the MC/DD Act, the Specialized
8Mental Health Rehabilitation Act of 2013, or the Child Care
9Act of 1969, or an entity that holds a permit issued pursuant
10to the Life Care Facilities Act. The return shall also include
11the amount of tax that would have been due on the items listed
12in the previous sentence but for the 0% rate imposed under this
13amendatory Act of the 102nd General Assembly.
14    On and after January 1, 2018, with respect to servicemen
15whose annual gross receipts average $20,000 or more, all
16returns required to be filed pursuant to this Act shall be
17filed electronically. Servicemen who demonstrate that they do
18not have access to the Internet or demonstrate hardship in
19filing electronically may petition the Department to waive the
20electronic filing requirement.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

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

 

 

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1in the manner and form required by the Department. For
2purposes of this Section, "aviation fuel" means jet fuel and
3aviation gasoline.
4    If a taxpayer fails to sign a return within 30 days after
5the proper notice and demand for signature by the Department,
6the return shall be considered valid and any amount shown to be
7due on the return shall be deemed assessed.
8    Notwithstanding any other provision of this Act to the
9contrary, servicemen subject to tax on cannabis shall file all
10cannabis tax returns and shall make all cannabis tax payments
11by electronic means in the manner and form required by the
12Department.
13    Prior to October 1, 2003, and on and after September 1,
142004 a serviceman may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Service Use
16Tax as provided in Section 3-70 of the Service Use Tax Act if
17the purchaser provides the appropriate documentation as
18required by Section 3-70 of the Service Use Tax Act. A
19Manufacturer's Purchase Credit certification, accepted prior
20to October 1, 2003 or on or after September 1, 2004 by a
21serviceman as provided in Section 3-70 of the Service Use Tax
22Act, may be used by that serviceman to satisfy Service
23Occupation Tax liability in the amount claimed in the
24certification, not to exceed 6.25% of the receipts subject to
25tax from a qualifying purchase. A Manufacturer's Purchase
26Credit reported on any original or amended return filed under

 

 

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1this Act after October 20, 2003 for reporting periods prior to
2September 1, 2004 shall be disallowed. Manufacturer's Purchase
3Credit reported on annual returns due on or after January 1,
42005 will be disallowed for periods prior to September 1,
52004. No Manufacturer's Purchase Credit may be used after
6September 30, 2003 through August 31, 2004 to satisfy any tax
7liability imposed under this Act, including any audit
8liability.
9    If the serviceman's average monthly tax liability to the
10Department does not exceed $200, the Department may authorize
11his returns to be filed on a quarter annual basis, with the
12return for January, February and March of a given year being
13due by April 20 of such year; with the return for April, May
14and June of a given year being due by July 20 of such year;
15with the return for July, August and September of a given year
16being due by October 20 of such year, and with the return for
17October, November and December of a given year being due by
18January 20 of the following year.
19    If the serviceman's average monthly tax liability to the
20Department does not exceed $50, the Department may authorize
21his returns to be filed on an annual basis, with the return for
22a given year being due by January 20 of the following year.
23    Such quarter annual and annual returns, as to form and
24substance, shall be subject to the same requirements as
25monthly returns.
26    Notwithstanding any other provision in this Act concerning

 

 

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1the time within which a serviceman may file his return, in the
2case of any serviceman who ceases to engage in a kind of
3business which makes him responsible for filing returns under
4this Act, such serviceman shall file a final return under this
5Act with the Department not more than 1 month after
6discontinuing such business.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall
12make all payments required by rules of the Department by
13electronic funds transfer. Beginning October 1, 1995, a
14taxpayer who has an average monthly tax liability of $50,000
15or more shall make all payments required by rules of the
16Department by electronic funds transfer. Beginning October 1,
172000, a taxpayer who has an annual tax liability of $200,000 or
18more shall make all payments required by rules of the
19Department by electronic funds transfer. The term "annual tax
20liability" shall be the sum of the taxpayer's liabilities
21under this Act, and under all other State and local occupation
22and use tax laws administered by the Department, for the
23immediately preceding calendar year. The term "average monthly
24tax liability" means the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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1immediately preceding calendar year divided by 12. Beginning
2on October 1, 2002, a taxpayer who has a tax liability in the
3amount set forth in subsection (b) of Section 2505-210 of the
4Department of Revenue Law shall make all payments required by
5rules of the Department by electronic funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make
8payments by electronic funds transfer. All taxpayers required
9to make payments by electronic funds transfer shall make those
10payments for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those
17payments in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    Where a serviceman collects the tax with respect to the
22selling price of tangible personal property which he sells and
23the purchaser thereafter returns such tangible personal
24property and the serviceman refunds the selling price thereof
25to the purchaser, such serviceman shall also refund, to the
26purchaser, the tax so collected from the purchaser. When

 

 

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1filing his return for the period in which he refunds such tax
2to the purchaser, the serviceman may deduct the amount of the
3tax so refunded by him to the purchaser from any other Service
4Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
5Use Tax which such serviceman may be required to pay or remit
6to the Department, as shown by such return, provided that the
7amount of the tax to be deducted shall previously have been
8remitted to the Department by such serviceman. If the
9serviceman shall not previously have remitted the amount of
10such tax to the Department, he shall be entitled to no
11deduction hereunder upon refunding such tax to the purchaser.
12    If experience indicates such action to be practicable, the
13Department may prescribe and furnish a combination or joint
14return which will enable servicemen, who are required to file
15returns hereunder and also under the Retailers' Occupation Tax
16Act, the Use Tax Act or the Service Use Tax Act, to furnish all
17the return information required by all said Acts on the one
18form.
19    Where the serviceman has more than one business registered
20with the Department under separate registrations hereunder,
21such serviceman shall file separate returns for each
22registered business.
23    Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund the revenue realized
25for the preceding month from the 1% tax imposed under this Act.
26    Beginning January 1, 1990, each month the Department shall

 

 

10300HB3856sam001- 72 -LRB103 30981 RJT 61863 a

1pay into the County and Mass Transit District Fund 4% of the
2revenue realized for the preceding month from the 6.25%
3general rate on sales of tangible personal property other than
4aviation fuel sold on or after December 1, 2019. This
5exception for aviation fuel only applies for so long as the
6revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
747133 are binding on the State.
8    Beginning August 1, 2000, each month the Department shall
9pay into the County and Mass Transit District Fund 20% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the revenue
14realized for the preceding month from the 6.25% general rate
15on transfers of tangible personal property other than aviation
16fuel sold on or after December 1, 2019. This exception for
17aviation fuel only applies for so long as the revenue use
18requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
19binding on the State.
20    For aviation fuel sold on or after December 1, 2019, each
21month the Department shall pay into the State Aviation Program
22Fund 20% of the net revenue realized for the preceding month
23from the 6.25% general rate on the selling price of aviation
24fuel, less an amount estimated by the Department to be
25required for refunds of the 20% portion of the tax on aviation
26fuel under this Act, which amount shall be deposited into the

 

 

10300HB3856sam001- 73 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 74 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 75 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 76 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 77 -LRB103 30981 RJT 61863 a

1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Pier and Exposition Authority
4provided under Section 8.25f of the State Finance Act, but not
5in excess of the sums designated as "Total Deposit", shall be
6deposited in the aggregate from collections under Section 9 of
7the Use Tax Act, Section 9 of the Service Use Tax Act, Section
89 of the Service Occupation Tax Act, and Section 3 of the
9Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
 
11Fiscal YearTotal Deposit
121993         $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000

 

 

10300HB3856sam001- 78 -LRB103 30981 RJT 61863 a

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021300,000,000
162022300,000,000
172023300,000,000
182024 300,000,000
192025 300,000,000
202026 300,000,000
212027 375,000,000
222028 375,000,000
232029 375,000,000
242030 375,000,000
252031 375,000,000
262032 375,000,000

 

 

10300HB3856sam001- 79 -LRB103 30981 RJT 61863 a

12033 375,000,000
22034375,000,000
32035375,000,000
42036450,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Pier and
11Exposition Authority Act,
12but not after fiscal year 2060.
13    Beginning July 20, 1993 and in each month of each fiscal
14year thereafter, one-eighth of the amount requested in the
15certificate of the Chairman of the Metropolitan Pier and
16Exposition Authority for that fiscal year, less the amount
17deposited into the McCormick Place Expansion Project Fund by
18the State Treasurer in the respective month under subsection
19(g) of Section 13 of the Metropolitan Pier and Exposition
20Authority Act, plus cumulative deficiencies in the deposits
21required under this Section for previous months and years,
22shall be deposited into the McCormick Place Expansion Project
23Fund, until the full amount requested for the fiscal year, but
24not in excess of the amount specified above as "Total
25Deposit", has been deposited.
26    Subject to payment of amounts into the Capital Projects

 

 

10300HB3856sam001- 80 -LRB103 30981 RJT 61863 a

1Fund, the Build Illinois Fund, and the McCormick Place
2Expansion Project Fund pursuant to the preceding paragraphs or
3in any amendments thereto hereafter enacted, for aviation fuel
4sold on or after December 1, 2019, the Department shall each
5month deposit into the Aviation Fuel Sales Tax Refund Fund an
6amount estimated by the Department to be required for refunds
7of the 80% portion of the tax on aviation fuel under this Act.
8The Department shall only deposit moneys into the Aviation
9Fuel Sales Tax Refund Fund under this paragraph for so long as
10the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois
17Tax Increment Fund 0.27% of 80% of the net revenue realized for
18the preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a
2525-year period, the Department shall each month pay into the
26Energy Infrastructure Fund 80% of the net revenue realized

 

 

10300HB3856sam001- 81 -LRB103 30981 RJT 61863 a

1from the 6.25% general rate on the selling price of
2Illinois-mined coal that was sold to an eligible business. For
3purposes of this paragraph, the term "eligible business" means
4a new electric generating facility certified pursuant to
5Section 605-332 of the Department of Commerce and Economic
6Opportunity Law of the Civil Administrative Code of Illinois.
7    Subject to payment of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, and the
9Illinois Tax Increment Fund, and the Energy Infrastructure
10Fund pursuant to the preceding paragraphs or in any amendments
11to this Section hereafter enacted, beginning on the first day
12of the first calendar month to occur on or after August 26,
132014 (the effective date of Public Act 98-1098), each month,
14from the collections made under Section 9 of the Use Tax Act,
15Section 9 of the Service Use Tax Act, Section 9 of the Service
16Occupation Tax Act, and Section 3 of the Retailers' Occupation
17Tax Act, the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year
22by the Audit Bureau of the Department under the Use Tax Act,
23the Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26    Subject to payments of amounts into the Build Illinois

 

 

10300HB3856sam001- 82 -LRB103 30981 RJT 61863 a

1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the
3Tax Compliance and Administration Fund as provided in this
4Section, beginning on July 1, 2018 the Department shall pay
5each month into the Downstate Public Transportation Fund the
6moneys required to be so paid under Section 2-3 of the
7Downstate Public Transportation Act.
8    Subject to successful execution and delivery of a
9public-private agreement between the public agency and private
10entity and completion of the civic build, beginning on July 1,
112023, of the remainder of the moneys received by the
12Department under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and this Act, the Department shall
14deposit the following specified deposits in the aggregate from
15collections under the Use Tax Act, the Service Use Tax Act, the
16Service Occupation Tax Act, and the Retailers' Occupation Tax
17Act, as required under Section 8.25g of the State Finance Act
18for distribution consistent with the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20The moneys received by the Department pursuant to this Act and
21required to be deposited into the Civic and Transit
22Infrastructure Fund are subject to the pledge, claim and
23charge set forth in Section 25-55 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25As used in this paragraph, "civic build", "private entity",
26"public-private agreement", and "public agency" have the

 

 

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1meanings provided in Section 25-10 of the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3        Fiscal Year............................Total Deposit
4        2024....................................$200,000,000
5        2025....................................$206,000,000
6        2026....................................$212,200,000
7        2027....................................$218,500,000
8        2028....................................$225,100,000
9        2029....................................$288,700,000
10        2030....................................$298,900,000
11        2031....................................$309,300,000
12        2032....................................$320,100,000
13        2033....................................$331,200,000
14        2034....................................$341,200,000
15        2035....................................$351,400,000
16        2036....................................$361,900,000
17        2037....................................$372,800,000
18        2038....................................$384,000,000
19        2039....................................$395,500,000
20        2040....................................$407,400,000
21        2041....................................$419,600,000
22        2042....................................$432,200,000
23        2043....................................$445,100,000
24    Beginning July 1, 2021 and until July 1, 2022, subject to
25the payment of amounts into the County and Mass Transit
26District Fund, the Local Government Tax Fund, the Build

 

 

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1Illinois Fund, the McCormick Place Expansion Project Fund, the
2Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3and the Tax Compliance and Administration Fund as provided in
4this Section, the Department shall pay each month into the
5Road Fund the amount estimated to represent 16% of the net
6revenue realized from the taxes imposed on motor fuel and
7gasohol. Beginning July 1, 2022 and until July 1, 2023,
8subject to the payment of amounts into the County and Mass
9Transit District Fund, the Local Government Tax Fund, the
10Build Illinois Fund, the McCormick Place Expansion Project
11Fund, the Illinois Tax Increment Fund, the Energy
12Infrastructure Fund, and the Tax Compliance and Administration
13Fund as provided in this Section, the Department shall pay
14each month into the Road Fund the amount estimated to
15represent 32% of the net revenue realized from the taxes
16imposed on motor fuel and gasohol. Beginning July 1, 2023 and
17until July 1, 2024, subject to the payment of amounts into the
18County and Mass Transit District Fund, the Local Government
19Tax Fund, the Build Illinois Fund, the McCormick Place
20Expansion Project Fund, the Illinois Tax Increment Fund, the
21Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 48% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning July 1,
262024 and until July 1, 2025, subject to the payment of amounts

 

 

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1into the County and Mass Transit District Fund, the Local
2Government Tax Fund, the Build Illinois Fund, the McCormick
3Place Expansion Project Fund, the Illinois Tax Increment Fund,
4the Energy Infrastructure Fund, and the Tax Compliance and
5Administration Fund as provided in this Section, the
6Department shall pay each month into the Road Fund the amount
7estimated to represent 64% of the net revenue realized from
8the taxes imposed on motor fuel and gasohol. Beginning on July
91, 2025, subject to the payment of amounts into the County and
10Mass Transit District Fund, the Local Government Tax Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay
15each month into the Road Fund the amount estimated to
16represent 80% of the net revenue realized from the taxes
17imposed on motor fuel and gasohol. As used in this paragraph
18"motor fuel" has the meaning given to that term in Section 1.1
19of the Motor Fuel Tax Law, and "gasohol" has the meaning given
20to that term in Section 3-40 of the Use Tax Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% shall be paid into the General
23Revenue Fund of the State Treasury and 25% shall be reserved in
24a special account and used only for the transfer to the Common
25School Fund as part of the monthly transfer from the General
26Revenue Fund in accordance with Section 8a of the State

 

 

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1Finance Act.
2    The Department may, upon separate written notice to a
3taxpayer, require the taxpayer to prepare and file with the
4Department on a form prescribed by the Department within not
5less than 60 days after receipt of the notice an annual
6information return for the tax year specified in the notice.
7Such annual return to the Department shall include a statement
8of gross receipts as shown by the taxpayer's last Federal
9income tax return. If the total receipts of the business as
10reported in the Federal income tax return do not agree with the
11gross receipts reported to the Department of Revenue for the
12same period, the taxpayer shall attach to his annual return a
13schedule showing a reconciliation of the 2 amounts and the
14reasons for the difference. The taxpayer's annual return to
15the Department shall also disclose the cost of goods sold by
16the taxpayer during the year covered by such return, opening
17and closing inventories of such goods for such year, cost of
18goods used from stock or taken from stock and given away by the
19taxpayer during such year, pay roll information of the
20taxpayer's business during such year and any additional
21reasonable information which the Department deems would be
22helpful in determining the accuracy of the monthly, quarterly
23or annual returns filed by such taxpayer as hereinbefore
24provided for in this Section.
25    If the annual information return required by this Section
26is not filed when and as required, the taxpayer shall be liable

 

 

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1as follows:
2        (i) Until January 1, 1994, the taxpayer shall be
3    liable for a penalty equal to 1/6 of 1% of the tax due from
4    such taxpayer under this Act during the period to be
5    covered by the annual return for each month or fraction of
6    a month until such return is filed as required, the
7    penalty to be assessed and collected in the same manner as
8    any other penalty provided for in this Act.
9        (ii) On and after January 1, 1994, the taxpayer shall
10    be liable for a penalty as described in Section 3-4 of the
11    Uniform Penalty and Interest Act.
12    The chief executive officer, proprietor, owner or highest
13ranking manager shall sign the annual return to certify the
14accuracy of the information contained therein. Any person who
15willfully signs the annual return containing false or
16inaccurate information shall be guilty of perjury and punished
17accordingly. The annual return form prescribed by the
18Department shall include a warning that the person signing the
19return may be liable for perjury.
20    The foregoing portion of this Section concerning the
21filing of an annual information return shall not apply to a
22serviceman who is not required to file an income tax return
23with the United States Government.
24    As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

 

 

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1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9    For greater simplicity of administration, it shall be
10permissible for manufacturers, importers and wholesalers whose
11products are sold by numerous servicemen in Illinois, and who
12wish to do so, to assume the responsibility for accounting and
13paying to the Department all tax accruing under this Act with
14respect to such sales, if the servicemen who are affected do
15not make written objection to the Department to this
16arrangement.
17(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
18101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
196-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
20101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
21    Section 2-55. The Retailers' Occupation Tax Act is amended
22by changing Section 3 as follows:
 
23    (35 ILCS 120/3)  (from Ch. 120, par. 442)
24    Sec. 3. Except as provided in this Section, on or before

 

 

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1the twentieth day of each calendar month, every person engaged
2in the business of selling tangible personal property at
3retail in this State during the preceding calendar month shall
4file a return with the Department, stating:
5        1. The name of the seller;
6        2. His residence address and the address of his
7    principal place of business and the address of the
8    principal place of business (if that is a different
9    address) from which he engages in the business of selling
10    tangible personal property at retail in this State;
11        3. Total amount of receipts received by him during the
12    preceding calendar month or quarter, as the case may be,
13    from sales of tangible personal property, and from
14    services furnished, by him during such preceding calendar
15    month or quarter;
16        4. Total amount received by him during the preceding
17    calendar month or quarter on charge and time sales of
18    tangible personal property, and from services furnished,
19    by him prior to the month or quarter for which the return
20    is filed;
21        5. Deductions allowed by law;
22        6. Gross receipts which were received by him during
23    the preceding calendar month or quarter and upon the basis
24    of which the tax is imposed, including gross receipts on
25    food for human consumption that is to be consumed off the
26    premises where it is sold (other than alcoholic beverages,

 

 

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1    food consisting of or infused with adult use cannabis,
2    soft drinks, and food that has been prepared for immediate
3    consumption) which were received during the preceding
4    calendar month or quarter and upon which tax would have
5    been due but for the 0% rate imposed under Public Act
6    102-700 this amendatory Act of the 102nd General Assembly;
7        7. The amount of credit provided in Section 2d of this
8    Act;
9        8. The amount of tax due, including the amount of tax
10    that would have been due on food for human consumption
11    that is to be consumed off the premises where it is sold
12    (other than alcoholic beverages, food consisting of or
13    infused with adult use cannabis, soft drinks, and food
14    that has been prepared for immediate consumption) but for
15    the 0% rate imposed under Public Act 102-700 this
16    amendatory Act of the 102nd General Assembly;
17        9. The signature of the taxpayer; and
18        10. Such other reasonable information as the
19    Department may require.
20    On and after January 1, 2018, except for returns required
21to be filed prior to January 1, 2023 for motor vehicles,
22watercraft, aircraft, and trailers that are required to be
23registered with an agency of this State, with respect to
24retailers whose annual gross receipts average $20,000 or more,
25all returns required to be filed pursuant to this Act shall be
26filed electronically. On and after January 1, 2023, with

 

 

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1respect to retailers whose annual gross receipts average
2$20,000 or more, all returns required to be filed pursuant to
3this Act, including, but not limited to, returns for motor
4vehicles, watercraft, aircraft, and trailers that are required
5to be registered with an agency of this State, shall be filed
6electronically. Retailers who demonstrate that they do not
7have access to the Internet or demonstrate hardship in filing
8electronically may petition the Department to waive the
9electronic filing requirement.
10    If a taxpayer fails to sign a return within 30 days after
11the proper notice and demand for signature by the Department,
12the return shall be considered valid and any amount shown to be
13due on the return shall be deemed assessed.
14    Each return shall be accompanied by the statement of
15prepaid tax issued pursuant to Section 2e for which credit is
16claimed.
17    Prior to October 1, 2003, and on and after September 1,
182004 a retailer may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Use Tax as
20provided in Section 3-85 of the Use Tax Act if the purchaser
21provides the appropriate documentation as required by Section
223-85 of the Use Tax Act. A Manufacturer's Purchase Credit
23certification, accepted by a retailer prior to October 1, 2003
24and on and after September 1, 2004 as provided in Section 3-85
25of the Use Tax Act, may be used by that retailer to satisfy
26Retailers' Occupation Tax liability in the amount claimed in

 

 

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1the certification, not to exceed 6.25% of the receipts subject
2to tax from a qualifying purchase. A Manufacturer's Purchase
3Credit reported on any original or amended return filed under
4this Act after October 20, 2003 for reporting periods prior to
5September 1, 2004 shall be disallowed. Manufacturer's Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1,
82004. No Manufacturer's Purchase Credit may be used after
9September 30, 2003 through August 31, 2004 to satisfy any tax
10liability imposed under this Act, including any audit
11liability.
12    The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19        1. The name of the seller;
20        2. The address of the principal place of business from
21    which he engages in the business of selling tangible
22    personal property at retail in this State;
23        3. The total amount of taxable receipts received by
24    him during the preceding calendar month from sales of
25    tangible personal property by him during such preceding
26    calendar month, including receipts from charge and time

 

 

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1    sales, but less all deductions allowed by law;
2        4. The amount of credit provided in Section 2d of this
3    Act;
4        5. The amount of tax due; and
5        6. Such other reasonable information as the Department
6    may require.
7    Every person engaged in the business of selling aviation
8fuel at retail in this State during the preceding calendar
9month shall, instead of reporting and paying tax as otherwise
10required by this Section, report and pay such tax on a separate
11aviation fuel tax return. The requirements related to the
12return shall be as otherwise provided in this Section.
13Notwithstanding any other provisions of this Act to the
14contrary, retailers selling aviation fuel shall file all
15aviation fuel tax returns and shall make all aviation fuel tax
16payments by electronic means in the manner and form required
17by the Department. For purposes of this Section, "aviation
18fuel" means jet fuel and aviation gasoline.
19    Beginning on October 1, 2003, any person who is not a
20licensed distributor, importing distributor, or manufacturer,
21as defined in the Liquor Control Act of 1934, but is engaged in
22the business of selling, at retail, alcoholic liquor shall
23file a statement with the Department of Revenue, in a format
24and at a time prescribed by the Department, showing the total
25amount paid for alcoholic liquor purchased during the
26preceding month and such other information as is reasonably

 

 

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

 

 

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1the method by which the distributor, importing distributor, or
2manufacturer will provide the sales information. If the
3retailer is unable to receive the sales information by
4electronic means, the distributor, importing distributor, or
5manufacturer shall furnish the sales information by personal
6delivery or by mail. For purposes of this paragraph, the term
7"electronic means" includes, but is not limited to, the use of
8a secure Internet website, e-mail, or facsimile.
9    If a total amount of less than $1 is payable, refundable or
10creditable, such amount shall be disregarded if it is less
11than 50 cents and shall be increased to $1 if it is 50 cents or
12more.
13    Notwithstanding any other provision of this Act to the
14contrary, retailers subject to tax on cannabis shall file all
15cannabis tax returns and shall make all cannabis tax payments
16by electronic means in the manner and form required by the
17Department.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall
23make all payments required by rules of the Department by
24electronic funds transfer. Beginning October 1, 1995, a
25taxpayer who has an average monthly tax liability of $50,000
26or more shall make all payments required by rules of the

 

 

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1Department by electronic funds transfer. Beginning October 1,
22000, a taxpayer who has an annual tax liability of $200,000 or
3more shall make all payments required by rules of the
4Department by electronic funds transfer. The term "annual tax
5liability" shall be the sum of the taxpayer's liabilities
6under this Act, and under all other State and local occupation
7and use tax laws administered by the Department, for the
8immediately preceding calendar year. The term "average monthly
9tax liability" shall be the sum of the taxpayer's liabilities
10under this Act, and under all other State and local occupation
11and use tax laws administered by the Department, for the
12immediately preceding calendar year divided by 12. Beginning
13on October 1, 2002, a taxpayer who has a tax liability in the
14amount set forth in subsection (b) of Section 2505-210 of the
15Department of Revenue Law shall make all payments required by
16rules of the Department by electronic funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make
19payments by electronic funds transfer. All taxpayers required
20to make payments by electronic funds transfer shall make those
21payments for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

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

 

 

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

 

 

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1retailer sells, except that if, in the same transaction, (i) a
2retailer of aircraft, watercraft, motor vehicles or trailers
3transfers more than one aircraft, watercraft, motor vehicle or
4trailer to another aircraft, watercraft, motor vehicle
5retailer or trailer retailer for the purpose of resale or (ii)
6a retailer of aircraft, watercraft, motor vehicles, or
7trailers transfers more than one aircraft, watercraft, motor
8vehicle, or trailer to a purchaser for use as a qualifying
9rolling stock as provided in Section 2-5 of this Act, then that
10seller may report the transfer of all aircraft, watercraft,
11motor vehicles or trailers involved in that transaction to the
12Department on the same uniform invoice-transaction reporting
13return form. For purposes of this Section, "watercraft" means
14a Class 2, Class 3, or Class 4 watercraft as defined in Section
153-2 of the Boat Registration and Safety Act, a personal
16watercraft, or any boat equipped with an inboard motor.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, every person who is engaged in the
20business of leasing or renting such items and who, in
21connection with such business, sells any such item to a
22retailer for the purpose of resale is, notwithstanding any
23other provision of this Section to the contrary, authorized to
24meet the return-filing requirement of this Act by reporting
25the transfer of all the aircraft, watercraft, motor vehicles,
26or trailers transferred for resale during a month to the

 

 

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1Department on the same uniform invoice-transaction reporting
2return form on or before the 20th of the month following the
3month in which the transfer takes place. Notwithstanding any
4other provision of this Act to the contrary, all returns filed
5under this paragraph must be filed by electronic means in the
6manner and form as required by the Department.
7    Any retailer who sells only motor vehicles, watercraft,
8aircraft, or trailers that are required to be registered with
9an agency of this State, so that all retailers' occupation tax
10liability is required to be reported, and is reported, on such
11transaction reporting returns and who is not otherwise
12required to file monthly or quarterly returns, need not file
13monthly or quarterly returns. However, those retailers shall
14be required to file returns on an annual basis.
15    The transaction reporting return, in the case of motor
16vehicles or trailers that are required to be registered with
17an agency of this State, shall be the same document as the
18Uniform Invoice referred to in Section 5-402 of the Illinois
19Vehicle Code and must show the name and address of the seller;
20the name and address of the purchaser; the amount of the
21selling price including the amount allowed by the retailer for
22traded-in property, if any; the amount allowed by the retailer
23for the traded-in tangible personal property, if any, to the
24extent to which Section 1 of this Act allows an exemption for
25the value of traded-in property; the balance payable after
26deducting such trade-in allowance from the total selling

 

 

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

 

 

10300HB3856sam001- 102 -LRB103 30981 RJT 61863 a

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

 

 

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

 

 

10300HB3856sam001- 104 -LRB103 30981 RJT 61863 a

1period to purchasers, on account of tangible personal property
2returned to the seller, shall be allowed as a deduction under
3subdivision 5 of his monthly or quarterly return, as the case
4may be, in case the seller had theretofore included the
5receipts from the sale of such tangible personal property in a
6return filed by him and had paid the tax imposed by this Act
7with respect to such receipts.
8    Where the seller is a corporation, the return filed on
9behalf of such corporation shall be signed by the president,
10vice-president, secretary or treasurer or by the properly
11accredited agent of such corporation.
12    Where the seller is a limited liability company, the
13return filed on behalf of the limited liability company shall
14be signed by a manager, member, or properly accredited agent
15of the limited liability company.
16    Except as provided in this Section, the retailer filing
17the return under this Section shall, at the time of filing such
18return, pay to the Department the amount of tax imposed by this
19Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
20on and after January 1, 1990, or $5 per calendar year,
21whichever is greater, which is allowed to reimburse the
22retailer for the expenses incurred in keeping records,
23preparing and filing returns, remitting the tax and supplying
24data to the Department on request. On and after January 1,
252021, a certified service provider, as defined in the Leveling
26the Playing Field for Illinois Retail Act, filing the return

 

 

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1under this Section on behalf of a remote retailer shall, at the
2time of such return, pay to the Department the amount of tax
3imposed by this Act less a discount of 1.75%. A remote retailer
4using a certified service provider to file a return on its
5behalf, as provided in the Leveling the Playing Field for
6Illinois Retail Act, is not eligible for the discount. When
7determining the discount allowed under this Section, retailers
8shall include the amount of tax that would have been due at the
91% rate but for the 0% rate imposed under Public Act 102-700
10this amendatory Act of the 102nd General Assembly. When
11determining the discount allowed under this Section, retailers
12shall include the amount of tax that would have been due at the
136.25% rate but for the 1.25% rate imposed on sales tax holiday
14items under Public Act 102-700 this amendatory Act of the
15102nd General Assembly. The discount under this Section is not
16allowed for the 1.25% portion of taxes paid on aviation fuel
17that is subject to the revenue use requirements of 49 U.S.C.
1847107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
19Section 2d of this Act shall be included in the amount on which
20such 2.1% or 1.75% discount is computed. In the case of
21retailers who report and pay the tax on a transaction by
22transaction basis, as provided in this Section, such discount
23shall be taken with each such tax remittance instead of when
24such retailer files his periodic return. The discount allowed
25under this Section is allowed only for returns that are filed
26in the manner required by this Act. The Department may

 

 

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1disallow the discount for retailers whose certificate of
2registration is revoked at the time the return is filed, but
3only if the Department's decision to revoke the certificate of
4registration has become final.
5    Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Use Tax
7Act, the Service Occupation Tax Act, and the Service Use Tax
8Act, excluding any liability for prepaid sales tax to be
9remitted in accordance with Section 2d of this Act, was
10$10,000 or more during the preceding 4 complete calendar
11quarters, he shall file a return with the Department each
12month by the 20th day of the month next following the month
13during which such tax liability is incurred and shall make
14payments to the Department on or before the 7th, 15th, 22nd and
15last day of the month during which such liability is incurred.
16On and after October 1, 2000, if the taxpayer's average
17monthly tax liability to the Department under this Act, the
18Use Tax Act, the Service Occupation Tax Act, and the Service
19Use Tax Act, excluding any liability for prepaid sales tax to
20be remitted in accordance with Section 2d of this Act, was
21$20,000 or more during the preceding 4 complete calendar
22quarters, he shall file a return with the Department each
23month by the 20th day of the month next following the month
24during which such tax liability is incurred and shall make
25payment to the Department on or before the 7th, 15th, 22nd and
26last day of the month during which such liability is incurred.

 

 

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1If the month during which such tax liability is incurred began
2prior to January 1, 1985, each payment shall be in an amount
3equal to 1/4 of the taxpayer's actual liability for the month
4or an amount set by the Department not to exceed 1/4 of the
5average monthly liability of the taxpayer to the Department
6for the preceding 4 complete calendar quarters (excluding the
7month of highest liability and the month of lowest liability
8in such 4 quarter period). If the month during which such tax
9liability is incurred begins on or after January 1, 1985 and
10prior to January 1, 1987, each payment shall be in an amount
11equal to 22.5% of the taxpayer's actual liability for the
12month or 27.5% of the taxpayer's liability for the same
13calendar month of the preceding year. If the month during
14which such tax liability is incurred begins on or after
15January 1, 1987 and prior to January 1, 1988, each payment
16shall be in an amount equal to 22.5% of the taxpayer's actual
17liability for the month or 26.25% of the taxpayer's liability
18for the same calendar month of the preceding year. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1988, and prior to January 1, 1989, or begins on or
21after January 1, 1996, each payment shall be in an amount equal
22to 22.5% of the taxpayer's actual liability for the month or
2325% of the taxpayer's liability for the same calendar month of
24the preceding year. If the month during which such tax
25liability is incurred begins on or after January 1, 1989, and
26prior to January 1, 1996, each payment shall be in an amount

 

 

10300HB3856sam001- 108 -LRB103 30981 RJT 61863 a

1equal to 22.5% of the taxpayer's actual liability for the
2month or 25% of the taxpayer's liability for the same calendar
3month of the preceding year or 100% of the taxpayer's actual
4liability for the quarter monthly reporting period. The amount
5of such quarter monthly payments shall be credited against the
6final tax liability of the taxpayer's return for that month.
7Before October 1, 2000, once applicable, the requirement of
8the making of quarter monthly payments to the Department by
9taxpayers having an average monthly tax liability of $10,000
10or more as determined in the manner provided above shall
11continue until such taxpayer's average monthly liability to
12the Department during the preceding 4 complete calendar
13quarters (excluding the month of highest liability and the
14month of lowest liability) is less than $9,000, or until such
15taxpayer's average monthly liability to the Department as
16computed for each calendar quarter of the 4 preceding complete
17calendar quarter period is less than $10,000. However, if a
18taxpayer can show the Department that a substantial change in
19the taxpayer's business has occurred which causes the taxpayer
20to anticipate that his average monthly tax liability for the
21reasonably foreseeable future will fall below the $10,000
22threshold stated above, then such taxpayer may petition the
23Department for a change in such taxpayer's reporting status.
24On and after October 1, 2000, once applicable, the requirement
25of the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $20,000

 

 

10300HB3856sam001- 109 -LRB103 30981 RJT 61863 a

1or more as determined in the manner provided above shall
2continue until such taxpayer's average monthly liability to
3the Department during the preceding 4 complete calendar
4quarters (excluding the month of highest liability and the
5month of lowest liability) is less than $19,000 or until such
6taxpayer's average monthly liability to the Department as
7computed for each calendar quarter of the 4 preceding complete
8calendar quarter period is less than $20,000. However, if a
9taxpayer can show the Department that a substantial change in
10the taxpayer's business has occurred which causes the taxpayer
11to anticipate that his average monthly tax liability for the
12reasonably foreseeable future will fall below the $20,000
13threshold stated above, then such taxpayer may petition the
14Department for a change in such taxpayer's reporting status.
15The Department shall change such taxpayer's reporting status
16unless it finds that such change is seasonal in nature and not
17likely to be long term. Quarter monthly payment status shall
18be determined under this paragraph as if the rate reduction to
190% in Public Act 102-700 this amendatory Act of the 102nd
20General Assembly on food for human consumption that is to be
21consumed off the premises where it is sold (other than
22alcoholic beverages, food consisting of or infused with adult
23use cannabis, soft drinks, and food that has been prepared for
24immediate consumption) had not occurred. For quarter monthly
25payments due under this paragraph on or after July 1, 2023 and
26through June 30, 2024, "25% of the taxpayer's liability for

 

 

10300HB3856sam001- 110 -LRB103 30981 RJT 61863 a

1the same calendar month of the preceding year" shall be
2determined as if the rate reduction to 0% in Public Act 102-700
3this amendatory Act of the 102nd General Assembly had not
4occurred. Quarter monthly payment status shall be determined
5under this paragraph as if the rate reduction to 1.25% in
6Public Act 102-700 this amendatory Act of the 102nd General
7Assembly on sales tax holiday items had not occurred. For
8quarter monthly payments due on or after July 1, 2023 and
9through June 30, 2024, "25% of the taxpayer's liability for
10the same calendar month of the preceding year" shall be
11determined as if the rate reduction to 1.25% in Public Act
12102-700 this amendatory Act of the 102nd General Assembly on
13sales tax holiday items had not occurred. If any such quarter
14monthly payment is not paid at the time or in the amount
15required by this Section, then the taxpayer shall be liable
16for penalties and interest on the difference between the
17minimum amount due as a payment and the amount of such quarter
18monthly payment actually and timely paid, except insofar as
19the taxpayer has previously made payments for that month to
20the Department in excess of the minimum payments previously
21due as provided in this Section. The Department shall make
22reasonable rules and regulations to govern the quarter monthly
23payment amount and quarter monthly payment dates for taxpayers
24who file on other than a calendar monthly basis.
25    The provisions of this paragraph apply before October 1,
262001. Without regard to whether a taxpayer is required to make

 

 

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1quarter monthly payments as specified above, any taxpayer who
2is required by Section 2d of this Act to collect and remit
3prepaid taxes and has collected prepaid taxes which average in
4excess of $25,000 per month during the preceding 2 complete
5calendar quarters, shall file a return with the Department as
6required by Section 2f and shall make payments to the
7Department on or before the 7th, 15th, 22nd and last day of the
8month during which such liability is incurred. If the month
9during which such tax liability is incurred began prior to
10September 1, 1985 (the effective date of Public Act 84-221),
11each payment shall be in an amount not less than 22.5% of the
12taxpayer's actual liability under Section 2d. If the month
13during which such tax liability is incurred begins on or after
14January 1, 1986, each payment shall be in an amount equal to
1522.5% of the taxpayer's actual liability for the month or
1627.5% of the taxpayer's liability for the same calendar month
17of the preceding calendar year. If the month during which such
18tax liability is incurred begins on or after January 1, 1987,
19each payment shall be in an amount equal to 22.5% of the
20taxpayer's actual liability for the month or 26.25% of the
21taxpayer's liability for the same calendar month of the
22preceding year. The amount of such quarter monthly payments
23shall be credited against the final tax liability of the
24taxpayer's return for that month filed under this Section or
25Section 2f, as the case may be. Once applicable, the
26requirement of the making of quarter monthly payments to the

 

 

10300HB3856sam001- 112 -LRB103 30981 RJT 61863 a

1Department pursuant to this paragraph shall continue until
2such taxpayer's average monthly prepaid tax collections during
3the preceding 2 complete calendar quarters is $25,000 or less.
4If any such quarter monthly payment is not paid at the time or
5in the amount required, the taxpayer shall be liable for
6penalties and interest on such difference, except insofar as
7the taxpayer has previously made payments for that month in
8excess of the minimum payments previously due.
9    The provisions of this paragraph apply on and after
10October 1, 2001. Without regard to whether a taxpayer is
11required to make quarter monthly payments as specified above,
12any taxpayer who is required by Section 2d of this Act to
13collect and remit prepaid taxes and has collected prepaid
14taxes that average in excess of $20,000 per month during the
15preceding 4 complete calendar quarters shall file a return
16with the Department as required by Section 2f and shall make
17payments to the Department on or before the 7th, 15th, 22nd and
18last day of the month during which the liability is incurred.
19Each payment shall be in an amount equal to 22.5% of the
20taxpayer's actual liability for the month or 25% of the
21taxpayer's liability for the same calendar month of the
22preceding year. The amount of the quarter monthly payments
23shall be credited against the final tax liability of the
24taxpayer's return for that month filed under this Section or
25Section 2f, as the case may be. Once applicable, the
26requirement of the making of quarter monthly payments to the

 

 

10300HB3856sam001- 113 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 114 -LRB103 30981 RJT 61863 a

1Use Tax Act, in accordance with reasonable rules and
2regulations prescribed by the Department. If the Department
3subsequently determined that all or any part of the credit
4taken was not actually due to the taxpayer, the taxpayer's
52.1% and 1.75% vendor's discount shall be reduced by 2.1% or
61.75% of the difference between the credit taken and that
7actually due, and that taxpayer shall be liable for penalties
8and interest on such difference.
9    If a retailer of motor fuel is entitled to a credit under
10Section 2d of this Act which exceeds the taxpayer's liability
11to the Department under this Act for the month for which the
12taxpayer is filing a return, the Department shall issue the
13taxpayer a credit memorandum for the excess.
14    Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund, a special fund in the
16State treasury which is hereby created, the net revenue
17realized for the preceding month from the 1% tax imposed under
18this Act.
19    Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund, a special
21fund in the State treasury which is hereby created, 4% of the
22net revenue realized for the preceding month from the 6.25%
23general rate other than aviation fuel sold on or after
24December 1, 2019. This exception for aviation fuel only
25applies for so long as the revenue use requirements of 49
26U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

 

 

10300HB3856sam001- 115 -LRB103 30981 RJT 61863 a

1    Beginning August 1, 2000, each month the Department shall
2pay into the County and Mass Transit District Fund 20% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol. If, in any
5month, the tax on sales tax holiday items, as defined in
6Section 2-8, is imposed at the rate of 1.25%, then the
7Department shall pay 20% of the net revenue realized for that
8month from the 1.25% rate on the selling price of sales tax
9holiday items into the County and Mass Transit District Fund.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund 16% of the net revenue
12realized for the preceding month from the 6.25% general rate
13on the selling price of tangible personal property other than
14aviation fuel sold on or after December 1, 2019. This
15exception for aviation fuel only applies for so long as the
16revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1747133 are binding on the State.
18    For aviation fuel sold on or after December 1, 2019, each
19month the Department shall pay into the State Aviation Program
20Fund 20% of the net revenue realized for the preceding month
21from the 6.25% general rate on the selling price of aviation
22fuel, less an amount estimated by the Department to be
23required for refunds of the 20% portion of the tax on aviation
24fuel under this Act, which amount shall be deposited into the
25Aviation Fuel Sales Tax Refund Fund. The Department shall only
26pay moneys into the State Aviation Program Fund and the

 

 

10300HB3856sam001- 116 -LRB103 30981 RJT 61863 a

1Aviation Fuel Sales Tax Refund Fund under this Act for so long
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the State.
4    Beginning August 1, 2000, each month the Department shall
5pay into the Local Government Tax Fund 80% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of motor fuel and gasohol. If, in any month, the
8tax on sales tax holiday items, as defined in Section 2-8, is
9imposed at the rate of 1.25%, then the Department shall pay 80%
10of the net revenue realized for that month from the 1.25% rate
11on the selling price of sales tax holiday items into the Local
12Government Tax Fund.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20    Beginning July 1, 2011, each month the Department shall
21pay into the Clean Air Act Permit Fund 80% of the net revenue
22realized for the preceding month from the 6.25% general rate
23on the selling price of sorbents used in Illinois in the
24process of sorbent injection as used to comply with the
25Environmental Protection Act or the federal Clean Air Act, but
26the total payment into the Clean Air Act Permit Fund under this

 

 

10300HB3856sam001- 117 -LRB103 30981 RJT 61863 a

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

 

 

10300HB3856sam001- 118 -LRB103 30981 RJT 61863 a

1Build Illinois Fund; provided, however, that if in any fiscal
2year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3may be, of the moneys received by the Department and required
4to be paid into the Build Illinois Fund pursuant to this Act,
5Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
6Act, and Section 9 of the Service Occupation Tax Act, such Acts
7being hereinafter called the "Tax Acts" and such aggregate of
82.2% or 3.8%, as the case may be, of moneys being hereinafter
9called the "Tax Act Amount", and (2) the amount transferred to
10the Build Illinois Fund from the State and Local Sales Tax
11Reform Fund shall be less than the Annual Specified Amount (as
12hereinafter defined), an amount equal to the difference shall
13be immediately paid into the Build Illinois Fund from other
14moneys received by the Department pursuant to the Tax Acts;
15the "Annual Specified Amount" means the amounts specified
16below for fiscal years 1986 through 1993:
17Fiscal YearAnnual Specified Amount
181986$54,800,000
191987$76,650,000
201988$80,480,000
211989$88,510,000
221990$115,330,000
231991$145,470,000
241992$182,730,000
251993$206,520,000;
26and means the Certified Annual Debt Service Requirement (as

 

 

10300HB3856sam001- 119 -LRB103 30981 RJT 61863 a

1defined in Section 13 of the Build Illinois Bond Act) or the
2Tax Act Amount, whichever is greater, for fiscal year 1994 and
3each fiscal year thereafter; and further provided, that if on
4the last business day of any month the sum of (1) the Tax Act
5Amount required to be deposited into the Build Illinois Bond
6Account in the Build Illinois Fund during such month and (2)
7the amount transferred to the Build Illinois Fund from the
8State and Local Sales Tax Reform Fund shall have been less than
91/12 of the Annual Specified Amount, an amount equal to the
10difference shall be immediately paid into the Build Illinois
11Fund from other moneys received by the Department pursuant to
12the Tax Acts; and, further provided, that in no event shall the
13payments required under the preceding proviso result in
14aggregate payments into the Build Illinois Fund pursuant to
15this clause (b) for any fiscal year in excess of the greater of
16(i) the Tax Act Amount or (ii) the Annual Specified Amount for
17such fiscal year. The amounts payable into the Build Illinois
18Fund under clause (b) of the first sentence in this paragraph
19shall be payable only until such time as the aggregate amount
20on deposit under each trust indenture securing Bonds issued
21and outstanding pursuant to the Build Illinois Bond Act is
22sufficient, taking into account any future investment income,
23to fully provide, in accordance with such indenture, for the
24defeasance of or the payment of the principal of, premium, if
25any, and interest on the Bonds secured by such indenture and on
26any Bonds expected to be issued thereafter and all fees and

 

 

10300HB3856sam001- 120 -LRB103 30981 RJT 61863 a

1costs payable with respect thereto, all as certified by the
2Director of the Bureau of the Budget (now Governor's Office of
3Management and Budget). If on the last business day of any
4month in which Bonds are outstanding pursuant to the Build
5Illinois Bond Act, the aggregate of moneys deposited in the
6Build Illinois Bond Account in the Build Illinois Fund in such
7month shall be less than the amount required to be transferred
8in such month from the Build Illinois Bond Account to the Build
9Illinois Bond Retirement and Interest Fund pursuant to Section
1013 of the Build Illinois Bond Act, an amount equal to such
11deficiency shall be immediately paid from other moneys
12received by the Department pursuant to the Tax Acts to the
13Build Illinois Fund; provided, however, that any amounts paid
14to the Build Illinois Fund in any fiscal year pursuant to this
15sentence shall be deemed to constitute payments pursuant to
16clause (b) of the first sentence of this paragraph and shall
17reduce the amount otherwise payable for such fiscal year
18pursuant to that clause (b). The moneys received by the
19Department pursuant to this Act and required to be deposited
20into the Build Illinois Fund are subject to the pledge, claim
21and charge set forth in Section 12 of the Build Illinois Bond
22Act.
23    Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

 

 

10300HB3856sam001- 121 -LRB103 30981 RJT 61863 a

1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000
262009132,000,000

 

 

10300HB3856sam001- 122 -LRB103 30981 RJT 61863 a

12010139,000,000
22011146,000,000
32012153,000,000
42013161,000,000
52014170,000,000
62015179,000,000
72016189,000,000
82017199,000,000
92018210,000,000
102019221,000,000
112020233,000,000
122021300,000,000
132022300,000,000
142023300,000,000
152024 300,000,000
162025 300,000,000
172026 300,000,000
182027 375,000,000
192028 375,000,000
202029 375,000,000
212030 375,000,000
222031 375,000,000
232032 375,000,000
242033375,000,000
252034375,000,000
262035375,000,000

 

 

10300HB3856sam001- 123 -LRB103 30981 RJT 61863 a

12036450,000,000
2and
3each fiscal year
4thereafter that bonds
5are outstanding under
6Section 13.2 of the
7Metropolitan Pier and
8Exposition Authority Act,
9but not after fiscal year 2060.
10    Beginning July 20, 1993 and in each month of each fiscal
11year thereafter, one-eighth of the amount requested in the
12certificate of the Chairman of the Metropolitan Pier and
13Exposition Authority for that fiscal year, less the amount
14deposited into the McCormick Place Expansion Project Fund by
15the State Treasurer in the respective month under subsection
16(g) of Section 13 of the Metropolitan Pier and Exposition
17Authority Act, plus cumulative deficiencies in the deposits
18required under this Section for previous months and years,
19shall be deposited into the McCormick Place Expansion Project
20Fund, until the full amount requested for the fiscal year, but
21not in excess of the amount specified above as "Total
22Deposit", has been deposited.
23    Subject to payment of amounts into the Capital Projects
24Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

10300HB3856sam001- 124 -LRB103 30981 RJT 61863 a

1enacted, for aviation fuel sold on or after December 1, 2019,
2the Department shall each month deposit into the Aviation Fuel
3Sales Tax Refund Fund an amount estimated by the Department to
4be required for refunds of the 80% portion of the tax on
5aviation fuel under this Act. The Department shall only
6deposit moneys into the Aviation Fuel Sales Tax Refund Fund
7under this paragraph for so long as the revenue use
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the State.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois
15Tax Increment Fund 0.27% of 80% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a
2325-year period, the Department shall each month pay into the
24Energy Infrastructure Fund 80% of the net revenue realized
25from the 6.25% general rate on the selling price of
26Illinois-mined coal that was sold to an eligible business. For

 

 

10300HB3856sam001- 125 -LRB103 30981 RJT 61863 a

1purposes of this paragraph, the term "eligible business" means
2a new electric generating facility certified pursuant to
3Section 605-332 of the Department of Commerce and Economic
4Opportunity Law of the Civil Administrative Code of Illinois.
5    Subject to payment of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, and the
7Illinois Tax Increment Fund, and the Energy Infrastructure
8Fund pursuant to the preceding paragraphs or in any amendments
9to this Section hereafter enacted, beginning on the first day
10of the first calendar month to occur on or after August 26,
112014 (the effective date of Public Act 98-1098), each month,
12from the collections made under Section 9 of the Use Tax Act,
13Section 9 of the Service Use Tax Act, Section 9 of the Service
14Occupation Tax Act, and Section 3 of the Retailers' Occupation
15Tax Act, the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year
20by the Audit Bureau of the Department under the Use Tax Act,
21the Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24    Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the

 

 

10300HB3856sam001- 126 -LRB103 30981 RJT 61863 a

1Tax Compliance and Administration Fund as provided in this
2Section, beginning on July 1, 2018 the Department shall pay
3each month into the Downstate Public Transportation Fund the
4moneys required to be so paid under Section 2-3 of the
5Downstate Public Transportation Act.
6    Subject to successful execution and delivery of a
7public-private agreement between the public agency and private
8entity and completion of the civic build, beginning on July 1,
92023, of the remainder of the moneys received by the
10Department under the Use Tax Act, the Service Use Tax Act, the
11Service Occupation Tax Act, and this Act, the Department shall
12deposit the following specified deposits in the aggregate from
13collections under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, as required under Section 8.25g of the State Finance Act
16for distribution consistent with the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18The moneys received by the Department pursuant to this Act and
19required to be deposited into the Civic and Transit
20Infrastructure Fund are subject to the pledge, claim and
21charge set forth in Section 25-55 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23As used in this paragraph, "civic build", "private entity",
24"public-private agreement", and "public agency" have the
25meanings provided in Section 25-10 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

10300HB3856sam001- 127 -LRB103 30981 RJT 61863 a

1        Fiscal Year.............................Total Deposit
2        2024.....................................$200,000,000
3        2025....................................$206,000,000
4        2026....................................$212,200,000
5        2027....................................$218,500,000
6        2028....................................$225,100,000
7        2029....................................$288,700,000
8        2030....................................$298,900,000
9        2031....................................$309,300,000
10        2032....................................$320,100,000
11        2033....................................$331,200,000
12        2034....................................$341,200,000
13        2035....................................$351,400,000
14        2036....................................$361,900,000
15        2037....................................$372,800,000
16        2038....................................$384,000,000
17        2039....................................$395,500,000
18        2040....................................$407,400,000
19        2041....................................$419,600,000
20        2042....................................$432,200,000
21        2043....................................$445,100,000
22    Beginning July 1, 2021 and until July 1, 2022, subject to
23the payment of amounts into the County and Mass Transit
24District Fund, the Local Government Tax Fund, the Build
25Illinois Fund, the McCormick Place Expansion Project Fund, the
26Illinois Tax Increment Fund, the Energy Infrastructure Fund,

 

 

10300HB3856sam001- 128 -LRB103 30981 RJT 61863 a

1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 16% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2022 and until July 1, 2023,
6subject to the payment of amounts into the County and Mass
7Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, the Energy
10Infrastructure Fund, and the Tax Compliance and Administration
11Fund as provided in this Section, the Department shall pay
12each month into the Road Fund the amount estimated to
13represent 32% of the net revenue realized from the taxes
14imposed on motor fuel and gasohol. Beginning July 1, 2023 and
15until July 1, 2024, subject to the payment of amounts into the
16County and Mass Transit District Fund, the Local Government
17Tax Fund, the Build Illinois Fund, the McCormick Place
18Expansion Project Fund, the Illinois Tax Increment Fund, the
19Energy Infrastructure Fund, and the Tax Compliance and
20Administration Fund as provided in this Section, the
21Department shall pay each month into the Road Fund the amount
22estimated to represent 48% of the net revenue realized from
23the taxes imposed on motor fuel and gasohol. Beginning July 1,
242024 and until July 1, 2025, subject to the payment of amounts
25into the County and Mass Transit District Fund, the Local
26Government Tax Fund, the Build Illinois Fund, the McCormick

 

 

10300HB3856sam001- 129 -LRB103 30981 RJT 61863 a

1Place Expansion Project Fund, the Illinois Tax Increment Fund,
2the Energy Infrastructure Fund, and the Tax Compliance and
3Administration Fund as provided in this Section, the
4Department shall pay each month into the Road Fund the amount
5estimated to represent 64% of the net revenue realized from
6the taxes imposed on motor fuel and gasohol. Beginning on July
71, 2025, subject to the payment of amounts into the County and
8Mass Transit District Fund, the Local Government Tax Fund, the
9Build Illinois Fund, the McCormick Place Expansion Project
10Fund, the Illinois Tax Increment Fund, the Energy
11Infrastructure Fund, and the Tax Compliance and Administration
12Fund as provided in this Section, the Department shall pay
13each month into the Road Fund the amount estimated to
14represent 80% of the net revenue realized from the taxes
15imposed on motor fuel and gasohol. As used in this paragraph
16"motor fuel" has the meaning given to that term in Section 1.1
17of the Motor Fuel Tax Law, and "gasohol" has the meaning given
18to that term in Section 3-40 of the Use Tax Act.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% thereof shall be paid into the State
21treasury Treasury and 25% shall be reserved in a special
22account and used only for the transfer to the Common School
23Fund as part of the monthly transfer from the General Revenue
24Fund in accordance with Section 8a of the State Finance Act.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

10300HB3856sam001- 130 -LRB103 30981 RJT 61863 a

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the retailer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the retailer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The retailer's annual return to
12the Department shall also disclose the cost of goods sold by
13the retailer during the year covered by such return, opening
14and closing inventories of such goods for such year, costs of
15goods used from stock or taken from stock and given away by the
16retailer during such year, payroll information of the
17retailer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such retailer as provided for in
21this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be
26    liable for a penalty equal to 1/6 of 1% of the tax due from

 

 

10300HB3856sam001- 131 -LRB103 30981 RJT 61863 a

1    such taxpayer under this Act during the period to be
2    covered by the annual return for each month or fraction of
3    a month until such return is filed as required, the
4    penalty to be assessed and collected in the same manner as
5    any other penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The provisions of this Section concerning the filing of an
18annual information return do not apply to a retailer who is not
19required to file an income tax return with the United States
20Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

10300HB3856sam001- 132 -LRB103 30981 RJT 61863 a

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to
11such sales, if the retailers who are affected do not make
12written objection to the Department to this arrangement.
13    Any person who promotes, organizes, provides retail
14selling space for concessionaires or other types of sellers at
15the Illinois State Fair, DuQuoin State Fair, county fairs,
16local fairs, art shows, flea markets and similar exhibitions
17or events, including any transient merchant as defined by
18Section 2 of the Transient Merchant Act of 1987, is required to
19file a report with the Department providing the name of the
20merchant's business, the name of the person or persons engaged
21in merchant's business, the permanent address and Illinois
22Retailers Occupation Tax Registration Number of the merchant,
23the dates and location of the event and other reasonable
24information that the Department may require. The report must
25be filed not later than the 20th day of the month next
26following the month during which the event with retail sales

 

 

10300HB3856sam001- 133 -LRB103 30981 RJT 61863 a

1was held. Any person who fails to file a report required by
2this Section commits a business offense and is subject to a
3fine not to exceed $250.
4    Any person engaged in the business of selling tangible
5personal property at retail as a concessionaire or other type
6of seller at the Illinois State Fair, county fairs, art shows,
7flea markets and similar exhibitions or events, or any
8transient merchants, as defined by Section 2 of the Transient
9Merchant Act of 1987, may be required to make a daily report of
10the amount of such sales to the Department and to make a daily
11payment of the full amount of tax due. The Department shall
12impose this requirement when it finds that there is a
13significant risk of loss of revenue to the State at such an
14exhibition or event. Such a finding shall be based on evidence
15that a substantial number of concessionaires or other sellers
16who are not residents of Illinois will be engaging in the
17business of selling tangible personal property at retail at
18the exhibition or event, or other evidence of a significant
19risk of loss of revenue to the State. The Department shall
20notify concessionaires and other sellers affected by the
21imposition of this requirement. In the absence of notification
22by the Department, the concessionaires and other sellers shall
23file their returns as otherwise required in this Section.
24(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
25101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
266-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;

 

 

10300HB3856sam001- 134 -LRB103 30981 RJT 61863 a

1101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
260, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
365-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
41-1-23; revised 12-13-22.)
 
5    Section 2-60. The Southwestern Illinois Metropolitan and
6Regional Planning Act is amended by changing Section 35 as
7follows:
 
8    (70 ILCS 1710/35)  (from Ch. 85, par. 1185)
9    Sec. 35. At the close of each fiscal year, the Commission
10shall prepare a complete report of its receipts and
11expenditures during the fiscal year. A copy of this report
12shall be filed with the Governor and with the treasurer of each
13county included in the Metropolitan and Regional Counties
14Area. In addition, on or before December 31 of each even
15numbered year, the Commission shall prepare jointly with the
16Department of Commerce and Economic Opportunity, a report of
17its activities during the biennium indicating how its funds
18were expended, indicating the amount of the appropriation
19requested for the next biennium and explaining how the
20appropriation will be utilized to carry out its
21responsibilities. A copy of this report shall be filed with
22the Governor, the Senate and the House of Representatives.
23(Source: P.A. 94-793, eff. 5-19-06.)
 

 

 

10300HB3856sam001- 135 -LRB103 30981 RJT 61863 a

1    (730 ILCS 5/3-5-3 rep.)
2    (730 ILCS 5/5-8-1.3 rep.)
3    Section 2-70. The Unified Code of Corrections is amended
4by repealing Sections 3-5-3 and 5-8-1.3.
 
5    Section 2-75. The Workers' Compensation Act is amended by
6changing Section 18.1 as follows:
 
7    (820 ILCS 305/18.1)
8    Sec. 18.1. Claims by former and current employees of the
9Commission. All claims by current and former employees and
10appointees of the Commission shall be assigned to a certified
11independent arbitrator not employed by the Commission
12designated by the Chairman. In preparing the roster of
13approved certified independent arbitrators, the Chairman shall
14seek the advice and recommendation of the Commission or the
15Workers' Compensation Advisory Board at his or her discretion.
16The Chairman shall designate an arbitrator from a list of
17approved certified arbitrators provided by the Commission
18Review Board. If the Chairman is the claimant, then the
19independent arbitrator from the approved list shall be
20designated by the longest serving Commissioner. The designated
21independent arbitrator shall have the authority of arbitrators
22of the Commission regarding settlement and adjudication of the
23claim of the current and former employees and appointees of
24the Commission. The decision of the independent arbitrator

 

 

10300HB3856sam001- 136 -LRB103 30981 RJT 61863 a

1shall become the decision of the Commission. An appeal of the
2independent arbitrator's decision shall be subject to judicial
3review in accordance with subsection (f) of Section 19.
4(Source: P.A. 97-18, eff. 6-28-11.)
 
5    (820 ILCS 305/14.1 rep.)
6    Section 2-80. The Workers' Compensation Act is amended by
7repealing Section 14.1.
 
8
ARTICLE 3.

 
9    Section 3-5. The Department of Agriculture Law of the
10Civil Administrative Code of Illinois is amended by changing
11Section 205-40 as follows:
 
12    (20 ILCS 205/205-40)  (was 20 ILCS 205/40.31)
13    Sec. 205-40. Export consulting service and standards. The
14Department and, upon request, the in cooperation with the
15Department of Commerce and Economic Opportunity, shall (1)
16provide a consulting service to those who desire to export
17farm products, commodities, and supplies and guide them in
18their efforts to improve trade relations; (2) cooperate with
19agencies and instrumentalities of the federal government to
20develop export grade standards for farm products, commodities,
21and supplies produced in Illinois and adopt reasonable rules
22and regulations to ensure that exports of those products,

 

 

10300HB3856sam001- 137 -LRB103 30981 RJT 61863 a

1commodities, and supplies comply with those standards; (3)
2upon request and after inspection of any such farm product,
3commodity, or supplies, certify compliance or noncompliance
4with those standards; (4) provide an informational program to
5existing and potential foreign importers of farm products,
6commodities, and supplies; (5) qualify for U. S. Department of
7Agriculture matching funds for overseas promotion of farm
8products, commodities, and supplies according to the federal
9requirements regarding State expenditures that are eligible
10for matching funds; and (6) provide a consulting service to
11persons who desire to export processed or value-added
12agricultural products and assist those persons in ascertaining
13legal and regulatory restrictions and market preferences that
14affect the sale of value-added agricultural products in
15foreign markets.
16(Source: P.A. 100-110, eff. 8-15-17.)
 
17    (20 ILCS 605/605-820 rep.)
18    Section 3-10. The Department of Commerce and Economic
19Opportunity Law of the Civil Administrative Code of Illinois
20is amended by repealing Section 605-820.
 
21    (20 ILCS 630/3 rep.)
22    (20 ILCS 630/5 rep.)
23    Section 3-22. The Illinois Emergency Employment
24Development Act is amended by repealing Sections 3 and 5.
 

 

 

10300HB3856sam001- 138 -LRB103 30981 RJT 61863 a

1    Section 3-25. The Renewable Energy, Energy Efficiency, and
2Coal Resources Development Law of 1997 is amended by changing
3Section 6-6 as follows:
 
4    (20 ILCS 687/6-6)
5    (Section scheduled to be repealed on December 31, 2025)
6    Sec. 6-6. Energy efficiency program.
7    (a) For the year beginning January 1, 1998, and thereafter
8as provided in this Section, each electric utility as defined
9in Section 3-105 of the Public Utilities Act and each
10alternative retail electric supplier as defined in Section
1116-102 of the Public Utilities Act supplying electric power
12and energy to retail customers located in the State of
13Illinois shall contribute annually a pro rata share of a total
14amount of $3,000,000 based upon the number of kilowatt-hours
15sold by each such entity in the 12 months preceding the year of
16contribution. On or before May 1 of each year, the Illinois
17Commerce Commission shall determine and notify the Agency of
18the pro rata share owed by each electric utility and each
19alternative retail electric supplier based upon information
20supplied annually to the Illinois Commerce Commission. On or
21before June 1 of each year, the Agency shall send written
22notification to each electric utility and each alternative
23retail electric supplier of the amount of pro rata share they
24owe. These contributions shall be remitted to the Illinois

 

 

10300HB3856sam001- 139 -LRB103 30981 RJT 61863 a

1Environmental Protection Agency Department of Revenue on or
2before June 30 of each year the contribution is due on a return
3prescribed and furnished by the Illinois Environmental
4Protection Agency Department of Revenue showing such
5information as the Illinois Environmental Protection Agency
6Department of Revenue may reasonably require. The funds
7received pursuant to this Section shall be subject to the
8appropriation of funds by the General Assembly. The Illinois
9Environmental Protection Agency Department of Revenue shall
10place the funds remitted under this Section in a trust fund,
11that is hereby created in the State Treasury, called the
12Energy Efficiency Trust Fund. If an electric utility or
13alternative retail electric supplier does not remit its pro
14rata share to the Illinois Environmental Protection Agency
15Department of Revenue, the Illinois Environmental Protection
16Agency Department of Revenue must inform the Illinois Commerce
17Commission of such failure. The Illinois Commerce Commission
18may then revoke the certification of that electric utility or
19alternative retail electric supplier. The Illinois Commerce
20Commission may not renew the certification of any electric
21utility or alternative retail electric supplier that is
22delinquent in paying its pro rata share. These changes made to
23this subsection (a) by this amendatory Act of the 103rd
24General Assembly apply beginning July 1, 2023.
25    (b) The Agency shall disburse the moneys in the Energy
26Efficiency Trust Fund to benefit residential electric

 

 

10300HB3856sam001- 140 -LRB103 30981 RJT 61863 a

1customers through projects which the Agency has determined
2will promote energy efficiency in the State of Illinois. The
3Department of Commerce and Economic Opportunity shall
4establish a list of projects eligible for grants from the
5Energy Efficiency Trust Fund including, but not limited to,
6supporting energy efficiency efforts for low-income
7households, replacing energy inefficient windows with more
8efficient windows, replacing energy inefficient appliances
9with more efficient appliances, replacing energy inefficient
10lighting with more efficient lighting, insulating dwellings
11and buildings, using market incentives to encourage energy
12efficiency, and such other projects which will increase energy
13efficiency in homes and rental properties.
14    (c) The Agency may, by administrative rule, establish
15criteria and an application process for this grant program.
16    (d) (Blank).
17    (e) (Blank).
18(Source: P.A. 102-444, eff. 8-20-21.)
 
19    (20 ILCS 3934/Act rep.)
20    Section 3-55. The Electronic Health Records Taskforce Act
21is repealed.
 
22    Section 3-60. The Green Governments Illinois Act is
23amended by changing Section 15 as follows:
 

 

 

10300HB3856sam001- 141 -LRB103 30981 RJT 61863 a

1    (20 ILCS 3954/15)
2    Sec. 15.Council membership and administrative support.
3Representatives from various State agencies and State
4universities with specific fiscal, procurement, educational,
5and environmental policy expertise shall comprise the Council.
6Until the effective date of this amendatory Act of the 97th
7General Assembly, the Lieutenant Governor is the chair of the
8Council. On and after the effective date of this amendatory
9Act of the 97th General Assembly, the Governor is the chair of
10the Council, and the Lieutenant Governor, or his or her
11designee, shall be a member of the council. The director or
12President, respectively, of each of the following State
13agencies and State universities, or his or her designee, is a
14member of the Council: the Department of Commerce and Economic
15Opportunity, the Environmental Protection Agency, the
16University of Illinois, the Department of Natural Resources,
17the Department of Central Management Services, the Governor's
18Office of Management and Budget, the Department of
19Agriculture, the Department of Transportation, the Department
20of Corrections, the Department of Human Services, the
21Department of Public Health, the State Board of Education, the
22Board of Higher Education, and the Capital Development Board.
23    The Office of the Governor shall provide administrative
24support to the Council. A minimum of one staff position in the
25Office of the Governor shall be dedicated to the Green
26Governments Illinois program.

 

 

10300HB3856sam001- 142 -LRB103 30981 RJT 61863 a

1(Source: P.A. 97-573, eff. 8-25-11; 98-346, eff. 8-14-13.)
 
2    (30 ILCS 105/5.914 rep.)
3    Section 3-63. The State Finance Act is amended by
4repealing Section 5.914.
 
5    Section 3-65. The State Finance Act is amended by changing
6Sections 5k and 6z-75 as follows:
 
7    (30 ILCS 105/5k)
8    Sec. 5k. Cash flow borrowing and general funds liquidity;
9FY15.
10    (a) In order to meet cash flow deficits and to maintain
11liquidity in the General Revenue Fund and the Health Insurance
12Reserve Fund, on and after July 1, 2014 and through June 30,
132015, the State Treasurer and the State Comptroller shall make
14transfers to the General Revenue Fund and the Health Insurance
15Reserve Fund, as directed by the Governor, out of special
16funds of the State, to the extent allowed by federal law. No
17such transfer may reduce the cumulative balance of all of the
18special funds of the State to an amount less than the total
19debt service payable during the 12 months immediately
20following the date of the transfer on any bonded indebtedness
21of the State and any certificates issued under the Short Term
22Borrowing Act. At no time shall the outstanding total
23transfers made from the special funds of the State to the

 

 

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1General Revenue Fund and the Health Insurance Reserve Fund
2under this Section exceed $650,000,000; once the amount of
3$650,000,000 has been transferred from the special funds of
4the State to the General Revenue Fund and the Health Insurance
5Reserve Fund, additional transfers may be made from the
6special funds of the State to the General Revenue Fund and the
7Health Insurance Reserve Fund under this Section only to the
8extent that moneys have first been re-transferred from the
9General Revenue Fund and the Health Insurance Reserve Fund to
10those special funds of the State. Notwithstanding any other
11provision of this Section, no such transfer may be made from
12any special fund that is exclusively collected by or
13appropriated to any other constitutional officer without the
14written approval of that constitutional officer.
15    (b) If moneys have been transferred to the General Revenue
16Fund and the Health Insurance Reserve Fund pursuant to
17subsection (a) of this Section, this amendatory Act of the
1898th General Assembly shall constitute the continuing
19authority for and direction to the State Treasurer and State
20Comptroller to reimburse the funds of origin from the General
21Revenue Fund by transferring to the funds of origin, at such
22times and in such amounts as directed by the Governor when
23necessary to support appropriated expenditures from the funds,
24an amount equal to that transferred from them plus any
25interest that would have accrued thereon had the transfer not
26occurred. When any of the funds from which moneys have been

 

 

10300HB3856sam001- 144 -LRB103 30981 RJT 61863 a

1transferred pursuant to subsection (a) have insufficient cash
2from which the State Comptroller may make expenditures
3properly supported by appropriations from the fund, then the
4State Treasurer and State Comptroller shall transfer from the
5General Revenue Fund to the fund only such amount as is
6immediately necessary to satisfy outstanding expenditure
7obligations on a timely basis.
8    (c) On the first day of each quarterly period in each
9fiscal year, until such time as a report indicates that all
10moneys borrowed and interest pursuant to this Section have
11been repaid, the Governor's Office of Management and Budget
12shall provide to the President and the Minority Leader of the
13Senate, the Speaker and the Minority Leader of the House of
14Representatives, and the Commission on Government Forecasting
15and Accountability a report on all transfers made pursuant to
16this Section in the prior fiscal year quarterly period. The
17report must be provided in electronic format. The report must
18include all of the following:
19        (1) The date each transfer was made.
20        (2) The amount of each transfer.
21        (3) In the case of a transfer from the General Revenue
22    Fund to a fund of origin pursuant to subsection (b) of this
23    Section, the amount of interest being paid to the fund of
24    origin.
25        (4) The end of day balance of the fund of origin, the
26    General Revenue Fund and the Health Insurance Reserve Fund

 

 

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1    on the date the transfer was made.
2(Source: P.A. 98-682, eff. 6-30-14; 99-523, eff. 6-30-16.)
 
3    (30 ILCS 105/6z-75)
4    Sec. 6z-75. The Illinois Power Agency Trust Fund.
5    (a) Creation. The Illinois Power Agency Trust Fund is
6created as a special fund in the State treasury. The State
7Treasurer shall be the custodian of the Fund. Amounts in the
8Fund, both principal and interest not appropriated, shall be
9invested as provided by law.
10    (b) Funding and investment.
11        (1) The Illinois Power Agency Trust Fund may accept,
12    receive, and administer any grants, loans, or other funds
13    made available to it by any source. Any such funds
14    received by the Fund shall not be considered income, but
15    shall be added to the principal of the Fund.
16        (2) The investments of the Fund shall be managed by
17    the Illinois State Board of Investment, for the purpose of
18    obtaining a total return on investments for the long term,
19    as provided for under Article 22A of the Illinois Pension
20    Code.
21    (c) Investment proceeds. Subject to the provisions of
22subsection (d) of this Section, the General Assembly may
23annually appropriate from the Illinois Power Agency Trust Fund
24to the Illinois Power Agency Operations Fund an amount
25calculated not to exceed 90% of the prior fiscal year's annual

 

 

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1investment income earned by the Illinois Power Agency Trust
2Fund to the Illinois Power Agency. Any investment income not
3appropriated by the General Assembly in a given fiscal year
4shall be added to the principal of the Fund, and thereafter
5considered a part thereof and not subject to appropriation as
6income earned by the Fund.
7    (d) Expenditures.
8        (1) During Fiscal Year 2008 and Fiscal Year 2009, the
9    General Assembly shall not appropriate any of the
10    investment income earned by the Illinois Power Agency
11    Trust Fund to the Illinois Power Agency.
12        (2) During Fiscal Year 2010 and Fiscal Year 2011, the
13    General Assembly shall appropriate a portion of the
14    investment income earned by the Illinois Power Agency
15    Trust Fund to repay to the General Revenue Fund of the
16    State of Illinois those amounts, if any, appropriated from
17    the General Revenue Fund for the operation of the Illinois
18    Power Agency during Fiscal Year 2008 and Fiscal Year 2009,
19    so that at the end of Fiscal Year 2011, the entire amount,
20    if any, appropriated from the General Revenue Fund for the
21    operation of the Illinois Power Agency during Fiscal Year
22    2008 and Fiscal Year 2009 will be repaid in full to the
23    General Revenue Fund.
24        (3) In Fiscal Year 2012 and thereafter, the General
25    Assembly shall consider the need to balance its
26    appropriations from the investment income earned by the

 

 

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1    Fund with the need to provide for the growth of the
2    principal of the Illinois Power Agency Trust Fund in order
3    to ensure that the Fund is able to produce sufficient
4    investment income to fund the operations of the Illinois
5    Power Agency in future years.
6        (4) If the Illinois Power Agency shall cease
7    operations, then, unless otherwise provided for by law or
8    appropriation, the principal and any investment income
9    earned by the Fund shall be transferred into the
10    Supplemental Low-Income Energy Assistance Fund.
11    (e) Implementation. The provisions of this Section shall
12not be operative until the Illinois Power Agency Trust Fund
13has accumulated a principal balance of $25,000,000.
14(Source: P.A. 102-1071, eff. 6-10-22.)
 
15    Section 3-70. The Industrial Development Assistance Law is
16amended by changing Sections 4, 5, and 7 as follows:
 
17    (30 ILCS 720/4)  (from Ch. 85, par. 894)
18    Sec. 4. Recognition of industrial development agencies.
19The Department, upon receipt of certified copies of such
20resolutions as may be necessary to satisfy it that an
21industrial development agency has been duly chosen to act
22within a particular county, may shall recognize such
23industrial development agency as the sole such agency within
24such county for the purposes of this Act.

 

 

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1(Source: P.A. 76-1961.)
 
2    (30 ILCS 720/5)  (from Ch. 85, par. 895)
3    Sec. 5. Applications for and approval of grants to
4industrial development agencies. Subject to appropriation, the
5The Department is authorized to make grants to recognized
6industrial development agencies, to assist such agencies in
7the financing of their operational costs for the purposes of
8making studies, surveys and investigations, the compilation of
9data and statistics and in the carrying out of planning and
10promotional programs; but before any such grant may be made,
11    (A) The industrial development agency shall have made
12application to the Department for such grant, and shall have
13therein set forth the studies proposed to be made, the
14statistics, data and surveys proposed to be completed, and the
15program proposed to be undertaken for the purpose of
16encouraging and stimulating industrial development in the
17county. The application shall further state, under oath or
18affirmation, with evidence thereof satisfactory to the
19department, the amount of funds held by or committed or
20subscribed to the industrial development agency for
21application to the purposes herein described and the amount of
22the grant for which application is made; and
23    (B) The Department, after review of the application, if
24satisfied that the program of the industrial development
25agency appears to be in accord with the purposes of this Act,

 

 

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1shall authorize the making of a matching grant to such
2industrial development agency equal to funds of the agency
3allocated by it to the program described in its application;
4but such State grant shall not exceed an amount equal to
5one-twentieth of one dollar for each inhabitant of the county
6or counties represented by such agency as determined by the
7last preceding decennial United States Census.
8(Source: P.A. 76-1961.)
 
9    (30 ILCS 720/7)  (from Ch. 85, par. 897)
10    Sec. 7. Rules and regulations of the department. In order
11to effectuate and enforce the provisions of this Act, the
12Department may adopt is authorized to promulgate necessary
13rules and regulations and prescribe procedures in order to
14assure compliance by industrial development agencies in
15carrying out the purposes for which grants may be made
16hereunder.
17(Source: P.A. 76-1961.)
 
18    Section 3-75. The Build Illinois Act is amended by
19changing Section 9-4.2a as follows:
 
20    (30 ILCS 750/9-4.2a)
21    Sec. 9-4.2a. Rural micro-business loans.
22    (a) In order to increase the growth of small rural
23businesses, the rural micro-business loan program is created

 

 

10300HB3856sam001- 150 -LRB103 30981 RJT 61863 a

1and shall be administered by the Department of Commerce and
2Economic Opportunity, subject to appropriation. This program
3shall help small businesses that lack sufficient collateral or
4equity access funds at competitive terms to help create or
5retain jobs, modernize equipment or facilities, and maintain
6their competitiveness.
7    (b) In the making of loans for rural micro-businesses, as
8defined below, the Department is authorized to employ
9different criteria in lieu of the general provisions of
10subsections (b), (d), (e), (f), (h), and (i) of Section 9-4.
11The Department shall adopt rules for the administration of
12this program.
13    For purposes of this Section, "rural micro-business" means
14a business that: (i) employs 5 or fewer full-time employees,
15including the owner if the owner is an employee, and (ii) is
16based on the production, processing, or marketing of
17agricultural products, forest products, cottage and craft
18products, or tourism.
19    (c) The Department may shall determine by rule the amount,
20term, interest rate, and allowable uses of loans awarded under
21this program, except that:
22        (1) The loan shall not exceed $25,000 or 50% of the
23    business project costs, unless the Director of the
24    Department determines that a waiver of these limits is
25    required to meet the purposes of this Act.
26        (2) The loan shall only be made if the Department

 

 

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1    determines that the number of jobs to be created or
2    retained by the business is reasonable in relation to the
3    loan funds requested.
4        (3) The borrower shall provide a written statement of
5    the funds required to establish or support the business
6    and shall provide equity capital in an amount equal to 10%
7    of the first $10,000 of the required funds and equity
8    capital, other loans, or leveraged capital, or any
9    combination thereof, in an amount equal to 50% of any
10    additional required funds.
11        (4) The loan shall be in a principal amount and form
12    and contain terms and provisions with respect to security,
13    insurance, reporting, delinquency charges, default
14    remedies, and other matters that the Department determines
15    are appropriate to protect the public interest and are
16    consistent with the purposes of this Section. The terms
17    and provisions may be less than required for similar loans
18    not covered by this Section.
19        (5) The Department shall award no less than 80% of the
20    amount available for this program for loans to businesses
21    that are located in counties with a population of 100,000
22    or less.
23(Source: P.A. 94-392, eff. 8-1-05.)
 
24    Section 3-80. The State Mandates Act is amended by
25changing Section 4 as follows:
 

 

 

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1    (30 ILCS 805/4)  (from Ch. 85, par. 2204)
2    Sec. 4. Collection and maintenance of information
3concerning state mandates.
4    (a) The Department of Commerce and Economic Opportunity,
5hereafter referred to as the Department, shall, subject to
6appropriation, be responsible for:
7        (1) Collecting and maintaining information on State
8    mandates, including information required for effective
9    implementation of the provisions of this Act.
10        (2) Reviewing local government applications for
11    reimbursement submitted under this Act in cases in which
12    the General Assembly has appropriated funds to reimburse
13    local governments for costs associated with the
14    implementation of a State mandate. In cases in which there
15    is no appropriation for reimbursement, upon a request for
16    determination of a mandate by a unit of local government,
17    or more than one unit of local government filing a single
18    request, other than a school district or a community
19    college district, the Department shall determine whether a
20    Public Act constitutes a mandate and, if so, the Statewide
21    cost of implementation.
22        (3) Hearing complaints or suggestions from local
23    governments and other affected organizations as to
24    existing or proposed State mandates.
25        (4) Reporting each year to the Governor and the

 

 

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1    General Assembly regarding the administration of
2    provisions of this Act and changes proposed to this Act.
3    The Commission on Government Forecasting and
4Accountability shall conduct public hearings as needed to
5review the information collected and the recommendations made
6by the Department under this subsection (a). The Department
7shall cooperate fully with the Commission on Government
8Forecasting and Accountability, providing any information,
9supporting documentation and other assistance required by the
10Commission on Government Forecasting and Accountability to
11facilitate the conduct of the hearing.
12    (b) Within 2 years following the effective date of this
13Act, the Department shall, subject to appropriation, collect
14and tabulate relevant information as to the nature and scope
15of each existing State mandate, including but not necessarily
16limited to (i) identity of type of local government and local
17government agency or official to whom the mandate is directed;
18(ii) whether or not an identifiable local direct cost is
19necessitated by the mandate and the estimated annual amount;
20(iii) extent of State financial participation, if any, in
21meeting identifiable costs; (iv) State agency, if any, charged
22with supervising the implementation of the mandate; and (v) a
23brief description of the mandate and a citation of its origin
24in statute or regulation.
25    (c) The resulting information from subsection (b) shall be
26published in a catalog available to members of the General

 

 

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1Assembly, State and local officials, and interested citizens.
2As new mandates are enacted they shall be added to the catalog,
3and each January 31 the Department shall, subject to
4appropriation, list each new mandate enacted at the preceding
5session of the General Assembly, and the estimated additional
6identifiable direct costs, if any imposed upon local
7governments. A revised version of the catalog shall, subject
8to appropriation, be published every 2 years beginning with
9the publication date of the first catalog.
10    (d) Failure of the General Assembly to appropriate
11adequate funds for reimbursement as required by this Act shall
12not relieve the Department of Commerce and Economic
13Opportunity from its obligations under this Section.
14(Source: P.A. 100-1148, eff. 12-10-18.)
 
15    (70 ILCS 210/22.1 rep.)
16    Section 3-85. The Metropolitan Pier and Exposition
17Authority Act is amended by repealing Section 22.1.
 
18    Section 3-90. The Forensic Psychiatry Fellowship Training
19Act is amended by changing Section 5 as follows:
 
20    (110 ILCS 46/5)
21    Sec. 5. Creation of program. The University of Illinois
22at Chicago and Southern Illinois University shall expand their
23focuses on enrolling, training, and graduating forensic mental

 

 

10300HB3856sam001- 155 -LRB103 30981 RJT 61863 a

1health professionals by each creating, subject to
2appropriations, a forensic psychiatry fellowship training
3program at their Colleges of Medicine.
4(Source: P.A. 95-22, eff. 8-3-07.)
 
5    Section 3-95. The Liquor Control Act of 1934 is amended by
6changing Sections 6-5 and 9-12 as follows:
 
7    (235 ILCS 5/6-5)  (from Ch. 43, par. 122)
8    Sec. 6-5. Except as otherwise provided in this Section, it
9is unlawful for any person having a retailer's license or any
10officer, associate, member, representative or agent of such
11licensee to accept, receive or borrow money, or anything else
12of value, or accept or receive credit (other than
13merchandising credit in the ordinary course of business for a
14period not to exceed 30 days) directly or indirectly from any
15manufacturer, importing distributor or distributor of
16alcoholic liquor, or from any person connected with or in any
17way representing, or from any member of the family of, such
18manufacturer, importing distributor, distributor or
19wholesaler, or from any stockholders in any corporation
20engaged in manufacturing, distributing or wholesaling of such
21liquor, or from any officer, manager, agent or representative
22of said manufacturer. Except as provided below, it is unlawful
23for any manufacturer or distributor or importing distributor
24to give or lend money or anything of value, or otherwise loan

 

 

10300HB3856sam001- 156 -LRB103 30981 RJT 61863 a

1or extend credit (except such merchandising credit) directly
2or indirectly to any retail licensee or to the manager,
3representative, agent, officer or director of such licensee. A
4manufacturer, distributor or importing distributor may furnish
5free advertising, posters, signs, brochures, hand-outs, or
6other promotional devices or materials to any unit of
7government owning or operating any auditorium, exhibition
8hall, recreation facility or other similar facility holding a
9retailer's license, provided that the primary purpose of such
10promotional devices or materials is to promote public events
11being held at such facility. A unit of government owning or
12operating such a facility holding a retailer's license may
13accept such promotional devices or materials designed
14primarily to promote public events held at the facility. No
15retail licensee delinquent beyond the 30 day period specified
16in this Section shall solicit, accept or receive credit,
17purchase or acquire alcoholic liquors, directly or indirectly
18from any other licensee, and no manufacturer, distributor or
19importing distributor shall knowingly grant or extend credit,
20sell, furnish or supply alcoholic liquors to any such
21delinquent retail licensee; provided that the purchase price
22of all beer sold to a retail licensee shall be paid by the
23retail licensee in cash on or before delivery of the beer, and
24unless the purchase price payable by a retail licensee for
25beer sold to him in returnable bottles shall expressly include
26a charge for the bottles and cases, the retail licensee shall,

 

 

10300HB3856sam001- 157 -LRB103 30981 RJT 61863 a

1on or before delivery of such beer, pay the seller in cash a
2deposit in an amount not less than the deposit required to be
3paid by the distributor to the brewer; but where the brewer
4sells direct to the retailer, the deposit shall be an amount no
5less than that required by the brewer from his own
6distributors; and provided further, that in no instance shall
7this deposit be less than 50 cents for each case of beer in
8pint or smaller bottles and 60 cents for each case of beer in
9quart or half-gallon bottles; and provided further, that the
10purchase price of all beer sold to an importing distributor or
11distributor shall be paid by such importing distributor or
12distributor in cash on or before the 15th day (Sundays and
13holidays excepted) after delivery of such beer to such
14purchaser; and unless the purchase price payable by such
15importing distributor or distributor for beer sold in
16returnable bottles and cases shall expressly include a charge
17for the bottles and cases, such importing distributor or
18distributor shall, on or before the 15th day (Sundays and
19holidays excepted) after delivery of such beer to such
20purchaser, pay the seller in cash a required amount as a
21deposit to assure the return of such bottles and cases.
22Nothing herein contained shall prohibit any licensee from
23crediting or refunding to a purchaser the actual amount of
24money paid for bottles, cases, kegs or barrels returned by the
25purchaser to the seller or paid by the purchaser as a deposit
26on bottles, cases, kegs or barrels, when such containers or

 

 

10300HB3856sam001- 158 -LRB103 30981 RJT 61863 a

1packages are returned to the seller. Nothing herein contained
2shall prohibit any manufacturer, importing distributor or
3distributor from extending usual and customary credit for
4alcoholic liquor sold to customers or purchasers who live in
5or maintain places of business outside of this State when such
6alcoholic liquor is actually transported and delivered to such
7points outside of this State.
8    A manufacturer, distributor, or importing distributor may
9furnish free social media advertising to a retail licensee if
10the social media advertisement does not contain the retail
11price of any alcoholic liquor and the social media
12advertisement complies with any applicable rules or
13regulations issued by the Alcohol and Tobacco Tax and Trade
14Bureau of the United States Department of the Treasury. A
15manufacturer, distributor, or importing distributor may list
16the names of one or more unaffiliated retailers in the
17advertisement of alcoholic liquor through social media.
18Nothing in this Section shall prohibit a retailer from
19communicating with a manufacturer, distributor, or importing
20distributor on social media or sharing media on the social
21media of a manufacturer, distributor, or importing
22distributor. A retailer may request free social media
23advertising from a manufacturer, distributor, or importing
24distributor. Nothing in this Section shall prohibit a
25manufacturer, distributor, or importing distributor from
26sharing, reposting, or otherwise forwarding a social media

 

 

10300HB3856sam001- 159 -LRB103 30981 RJT 61863 a

1post by a retail licensee, so long as the sharing, reposting,
2or forwarding of the social media post does not contain the
3retail price of any alcoholic liquor. No manufacturer,
4distributor, or importing distributor shall pay or reimburse a
5retailer, directly or indirectly, for any social media
6advertising services, except as specifically permitted in this
7Act. No retailer shall accept any payment or reimbursement,
8directly or indirectly, for any social media advertising
9services offered by a manufacturer, distributor, or importing
10distributor, except as specifically permitted in this Act. For
11the purposes of this Section, "social media" means a service,
12platform, or site where users communicate with one another and
13share media, such as pictures, videos, music, and blogs, with
14other users free of charge.
15    No right of action shall exist for the collection of any
16claim based upon credit extended to a distributor, importing
17distributor or retail licensee contrary to the provisions of
18this Section.
19    Every manufacturer, importing distributor and distributor
20shall submit or cause to be submitted, to the State
21Commission, in triplicate, not later than Thursday of each
22calendar week, a verified written list of the names and
23respective addresses of each retail licensee purchasing
24spirits or wine from such manufacturer, importing distributor
25or distributor who, on the first business day of that calendar
26week, was delinquent beyond the above mentioned permissible

 

 

10300HB3856sam001- 160 -LRB103 30981 RJT 61863 a

1merchandising credit period of 30 days; or, if such is the
2fact, a verified written statement that no retail licensee
3purchasing spirits or wine was then delinquent beyond such
4permissible merchandising credit period of 30 days.
5    Every manufacturer, importing distributor and distributor
6shall submit or cause to be submitted, to the State
7Commission, in triplicate, a verified written list of the
8names and respective addresses of each previously reported
9delinquent retail licensee who has cured such delinquency by
10payment, which list shall be submitted not later than the
11close of the second full business day following the day such
12delinquency was so cured.
13    The written list of delinquent retail licensees shall be
14developed, administered, and maintained only by the State
15Commission. The State Commission shall notify each retail
16licensee that it has been placed on the delinquency list.
17Determinations of delinquency or nondelinquency shall be made
18only by the State Commission.
19    Such written verified reports required to be submitted by
20this Section shall be posted by the State Commission in each of
21its offices in places available for public inspection not
22later than the day following receipt thereof by the State
23Commission. The reports so posted shall constitute notice to
24every manufacturer, importing distributor and distributor of
25the information contained therein. Actual notice to
26manufacturers, importing distributors and distributors of the

 

 

10300HB3856sam001- 161 -LRB103 30981 RJT 61863 a

1information contained in any such posted reports, however
2received, shall also constitute notice of such information.
3    The 30-day merchandising credit period allowed by this
4Section shall commence with the day immediately following the
5date of invoice and shall include all successive days
6including Sundays and holidays to and including the 30th
7successive day.
8    In addition to other methods allowed by law, payment by
9check or credit card during the period for which merchandising
10credit may be extended under the provisions of this Section
11shall be considered payment. All checks received in payment
12for alcoholic liquor shall be promptly deposited for
13collection. A post dated check or a check dishonored on
14presentation for payment shall not be deemed payment.
15    A credit card payment in dispute by a retailer shall not be
16deemed payment, and the debt uncured for merchandising credit
17shall be reported as delinquent. Nothing in this Section shall
18prevent a distributor, self-distributing manufacturer, or
19importing distributor from assessing a usual and customary
20transaction fee representative of the actual finance charges
21incurred for processing a credit card payment. This
22transaction fee shall be disclosed on the invoice. It shall be
23considered unlawful for a distributor, importing distributor,
24or self-distributing manufacturer to waive finance charges for
25retailers.
26    A retail licensee shall not be deemed to be delinquent in

 

 

10300HB3856sam001- 162 -LRB103 30981 RJT 61863 a

1payment for any alleged sale to him of alcoholic liquor when
2there exists a bona fide dispute between such retailer and a
3manufacturer, importing distributor or distributor with
4respect to the amount of indebtedness existing because of such
5alleged sale. A retail licensee shall not be deemed to be
6delinquent under this provision and 11 Ill. Adm. Code 100.90
7until 30 days after the date on which the region in which the
8retail licensee is located enters Phase 4 of the Governor's
9Restore Illinois Plan as issued on May 5, 2020.
10    A delinquent retail licensee who engages in the retail
11liquor business at 2 or more locations shall be deemed to be
12delinquent with respect to each such location.
13    The license of any person who violates any provision of
14this Section shall be subject to suspension or revocation in
15the manner provided by this Act.
16    If any part or provision of this Article or the
17application thereof to any person or circumstances shall be
18adjudged invalid by a court of competent jurisdiction, such
19judgment shall be confined by its operation to the controversy
20in which it was mentioned and shall not affect or invalidate
21the remainder of this Article or the application thereof to
22any other person or circumstance and to this and the
23provisions of this Article are declared severable.
24(Source: P.A. 101-631, eff. 6-2-20; 102-8, eff. 6-2-21;
25102-442, eff. 1-1-22; 102-813, eff. 5-13-22.)
 

 

 

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1    (235 ILCS 5/9-12)  (from Ch. 43, par. 175.1)
2    Sec. 9-12. Within 10 days after the filing of any petition
3under this Article, the official with whom the petition is
4filed shall prepare, in quintuplicate, the report hereinafter
5prescribed. One copy shall be kept on file in the official's
6office, and he shall, by registered mail, send two copies to
7the Secretary of State, one copy to the county clerk and one
8copy to the person who filed the petition.
9    The official shall make such report substantially in the
10following form:
 
11    Report of filing of petition for local option election to
12be held on .... in .... (name of precinct, etc.).
13Date of filing ....
14By whom filed ....
15Number of signers ....
16Proposal(s) to be voted upon ....
17
.... (Official)

 
18    Immediately upon completion of the canvass of any local
19option election, the official shall prepare, in quadruplicate,
20a report of the election result as hereinafter prescribed, and
21shall keep one copy on file in his office , and, within 10 days
22after the canvass, shall, by registered mail, send two copies
23to the Secretary of State and one copy to the county clerk. The
24report shall be substantially as follows:
 

 

 

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1    Report of local option election held on .... in .... (name
2of precinct, etc.) upon the following proposal(s) ....
3
Number voting "YES" ....
4
Number voting "NO" ....
5
.... (Official)

 
6    The official shall sign each copy of every report required
7by this Section.
8    The Secretary of State and the county clerk shall keep on
9file in their offices, available for inspection, any report
10received by him pursuant to this Section.
11(Source: P.A. 91-357, eff. 7-29-99.)
 
12    Section 3-100. The Atherosclerosis Prevention Act is
13amended by changing Section 15 as follows:
 
14    (410 ILCS 3/15)
15    Sec. 15. Duties. The Department of Public Health, with the
16advice of the Atherosclerosis Advisory Committee, shall do all
17of the following:
18        (1) Develop standards for determining eligibility for
19    support of research, education, and prevention activities.
20        (2) Assist in the development and expansion of
21    programs for research in the causes and cures of
22    atherosclerosis, including medical procedures and

 

 

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1    techniques that have a lifesaving effect in the care and
2    treatment of persons suffering from the disease.
3        (3) Assist in expanding resources for research and
4    medical care in the cardiovascular disease field.
5        (4) Establish or cause to be established, through its
6    own resources or by contract or otherwise, with other
7    agencies or institutions, facilities and systems for early
8    detection of persons with heart disease or conditions that
9    might lead to heart disease and for referral to those
10    persons' physicians or other appropriate resources for
11    care.
12        (5) Institute and carry on educational programs among
13    physicians, hospitals, public health departments, and the
14    public concerning atherosclerosis, including the
15    dissemination of information and the conducting of
16    educational programs concerning the prevention of
17    atherosclerosis and the methods for the care and treatment
18    of persons suffering from the disease.
19(Source: P.A. 91-343, eff. 1-1-00.)
 
20    Section 3-105. The Environmental Protection Act is amended
21by changing Section 55.6 as follows:
 
22    (415 ILCS 5/55.6)  (from Ch. 111 1/2, par. 1055.6)
23    Sec. 55.6. Used Tire Management Fund.
24    (a) There is hereby created in the State Treasury a

 

 

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1special fund to be known as the Used Tire Management Fund.
2There shall be deposited into the Fund all monies received as
3(1) recovered costs or proceeds from the sale of used tires
4under Section 55.3 of this Act, (2) repayment of loans from the
5Used Tire Management Fund, or (3) penalties or punitive
6damages for violations of this Title, except as provided by
7subdivision (b)(4) or (b)(4-5) of Section 42.
8    (b) Beginning January 1, 1992, in addition to any other
9fees required by law, the owner or operator of each site
10required to be registered or permitted under subsection (d) or
11(d-5) of Section 55 shall pay to the Agency an annual fee of
12$100. Fees collected under this subsection shall be deposited
13into the Environmental Protection Permit and Inspection Fund.
14    (c) Pursuant to appropriation, moneys up to an amount of
15$4 million per fiscal year from the Used Tire Management Fund
16shall be allocated as follows:
17        (1) 38% shall be available to the Agency for the
18    following purposes, provided that priority shall be given
19    to item (i):
20            (i) To undertake preventive, corrective or removal
21        action as authorized by and in accordance with Section
22        55.3, and to recover costs in accordance with Section
23        55.3.
24            (ii) For the performance of inspection and
25        enforcement activities for used and waste tire sites.
26            (iii) (Blank).

 

 

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1            (iv) To provide financial assistance to units of
2        local government for the performance of inspecting,
3        investigating and enforcement activities pursuant to
4        subsection (r) of Section 4 at used and waste tire
5        sites.
6            (v) To provide financial assistance for used and
7        waste tire collection projects sponsored by local
8        government or not-for-profit corporations.
9            (vi) For the costs of fee collection and
10        administration relating to used and waste tires, and
11        to accomplish such other purposes as are authorized by
12        this Act and regulations thereunder.
13            (vii) To provide financial assistance to units of
14        local government and private industry for the purposes
15        of:
16                (A) assisting in the establishment of
17            facilities and programs to collect, process, and
18            utilize used and waste tires and tire-derived
19            materials;
20                (B) demonstrating the feasibility of
21            innovative technologies as a means of collecting,
22            storing, processing, and utilizing used and waste
23            tires and tire-derived materials; and
24                (C) applying demonstrated technologies as a
25            means of collecting, storing, processing, and
26            utilizing used and waste tires and tire-derived

 

 

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1            materials.
2        (2) (Blank).
3        (2.1) For the fiscal year beginning July 1, 2004 and
4    for all fiscal years thereafter, 23% shall be deposited
5    into the General Revenue Fund. Prior to the fiscal year
6    beginning July 1, 2023, such Such transfers are at the
7    direction of the Department of Revenue, and shall be made
8    within 30 days after the end of each quarter. Beginning
9    with the fiscal year beginning July 1, 2023, such
10    transfers are at the direction of the Agency and shall be
11    made within 30 days after the end of each quarter.
12        (3) 25% shall be available to the Illinois Department
13    of Public Health for the following purposes:
14            (A) To investigate threats or potential threats to
15        the public health related to mosquitoes and other
16        vectors of disease associated with the improper
17        storage, handling and disposal of tires, improper
18        waste disposal, or natural conditions.
19            (B) To conduct surveillance and monitoring
20        activities for mosquitoes and other arthropod vectors
21        of disease, and surveillance of animals which provide
22        a reservoir for disease-producing organisms.
23            (C) To conduct training activities to promote
24        vector control programs and integrated pest management
25        as defined in the Vector Control Act.
26            (D) To respond to inquiries, investigate

 

 

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1        complaints, conduct evaluations and provide technical
2        consultation to help reduce or eliminate public health
3        hazards and nuisance conditions associated with
4        mosquitoes and other vectors.
5            (E) To provide financial assistance to units of
6        local government for training, investigation and
7        response to public nuisances associated with
8        mosquitoes and other vectors of disease.
9        (4) 2% shall be available to the Department of
10    Agriculture for its activities under the Illinois
11    Pesticide Act relating to used and waste tires.
12        (5) 2% shall be available to the Pollution Control
13    Board for administration of its activities relating to
14    used and waste tires.
15        (6) 10% shall be available to the University of
16    Illinois for the Prairie Research Institute to perform
17    research to study the biology, distribution, population
18    ecology, and biosystematics of tire-breeding arthropods,
19    especially mosquitoes, and the diseases they spread.
20    (d) By January 1, 1998, and biennially thereafter, each
21State agency receiving an appropriation from the Used Tire
22Management Fund shall report to the Governor and the General
23Assembly on its activities relating to the Fund.
24    (e) Any monies appropriated from the Used Tire Management
25Fund, but not obligated, shall revert to the Fund.
26    (f) In administering the provisions of subdivisions (1),

 

 

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1(2) and (3) of subsection (c) of this Section, the Agency, the
2Department of Commerce and Economic Opportunity, and the
3Illinois Department of Public Health shall ensure that
4appropriate funding assistance is provided to any municipality
5with a population over 1,000,000 or to any sanitary district
6which serves a population over 1,000,000.
7    (g) Pursuant to appropriation, monies in excess of $4
8million per fiscal year from the Used Tire Management Fund
9shall be used as follows:
10        (1) 55% shall be available to the Agency for the
11    following purposes, provided that priority shall be given
12    to subparagraph (A):
13            (A) To undertake preventive, corrective or renewed
14        action as authorized by and in accordance with Section
15        55.3 and to recover costs in accordance with Section
16        55.3.
17            (B) To provide financial assistance to units of
18        local government and private industry for the purposes
19        of:
20                (i) assisting in the establishment of
21            facilities and programs to collect, process, and
22            utilize used and waste tires and tire-derived
23            materials;
24                (ii) demonstrating the feasibility of
25            innovative technologies as a means of collecting,
26            storing, processing, and utilizing used and waste

 

 

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1            tires and tire-derived materials; and
2                (iii) applying demonstrated technologies as a
3            means of collecting, storing, processing, and
4            utilizing used and waste tires and tire-derived
5            materials.
6            (C) To provide grants to public universities for
7        vector-related research, disease-related research, and
8        for related laboratory-based equipment and field-based
9        equipment.
10        (2) (Blank).
11        (3) For the fiscal year beginning July 1, 2004 and for
12    all fiscal years thereafter, 45% shall be deposited into
13    the General Revenue Fund. Prior to the fiscal year
14    beginning July 1, 2023, such Such transfers are at the
15    direction of the Department of Revenue, and shall be made
16    within 30 days after the end of each quarter. Beginning
17    with the fiscal year beginning July 1, 2023, such
18    transfers are at the direction of the Agency and shall be
19    made within 30 days after the end of each quarter.
20(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
21100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
228-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
23    (615 ILCS 60/Act rep.)
24    Section 3-110. The Des Plaines and Illinois Rivers Act is
25repealed.
 

 

 

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1    Section 3-115. The Minimum Wage Law is amended by changing
2Section 10 as follows:
 
3    (820 ILCS 105/10)  (from Ch. 48, par. 1010)
4    Sec. 10. (a) The Director shall make and revise
5administrative regulations, including definitions of terms, as
6he deems appropriate to carry out the purposes of this Act, to
7prevent the circumvention or evasion thereof, and to safeguard
8the minimum wage established by the Act. Regulations governing
9employment of learners may be issued only after notice and
10opportunity for public hearing, as provided in subsection (c)
11of this Section.
12    (b) In order to prevent curtailment of opportunities for
13employment, avoid undue hardship, and safeguard the minimum
14wage rate under this Act, the Director may also issue
15regulations providing for the employment of workers with
16disabilities at wages lower than the wage rate applicable
17under this Act, under permits and for such periods of time as
18specified therein; and providing for the employment of
19learners at wages lower than the wage rate applicable under
20this Act. However, such regulation shall not permit lower
21wages for persons with disabilities on any basis that is
22unrelated to such person's ability resulting from his
23disability, and such regulation may be issued only after
24notice and opportunity for public hearing as provided in

 

 

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1subsection (c) of this Section.
2    (c) Prior to the adoption, amendment or repeal of any rule
3or regulation by the Director under this Act, except
4regulations which concern only the internal management of the
5Department of Labor and do not affect any public right
6provided by this Act, the Director shall give proper notice to
7persons in any industry or occupation that may be affected by
8the proposed rule or regulation, and hold a public hearing on
9his proposed action at which any such affected person, or his
10duly authorized representative, may attend and testify or
11present other evidence for or against such proposed rule or
12regulation. Rules and regulations adopted under this Section
13shall be filed with the Secretary of State in compliance with
14"An Act concerning administrative rules", as now or hereafter
15amended. Such adopted and filed rules and regulations shall
16become effective 10 days after copies thereof have been mailed
17by the Department to persons in industries affected thereby at
18their last known address.
19    (d) The commencement of proceedings by any person
20aggrieved by an administrative regulation issued under this
21Act does not, unless specifically ordered by the Court,
22operate as a stay of that administrative regulation against
23other persons. The Court shall not grant any stay of an
24administrative regulation unless the person complaining of
25such regulation files in the Court an undertaking with a
26surety or sureties satisfactory to the Court for the payment

 

 

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1to the employees affected by the regulation, in the event such
2regulation is affirmed, of the amount by which the
3compensation such employees are entitled to receive under the
4regulation exceeds the compensation they actually receive
5while such stay is in effect.
6    (e) The Department may adopt emergency rules in accordance
7with Section 5-45 of the Illinois Administrative Procedure Act
8to implement the changes made by this amendatory Act of the
9101st General Assembly.
10(Source: P.A. 101-1, eff. 2-19-19.)
 
11
ARTICLE 99."; and

 
12on page 54, line 19, by replacing "Section 999" with "Section
1399-999".