HB4636 EnrolledLRB103 38201 HLH 68335 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Income Tax Act is amended by
5changing Section 216 as follows:
 
6    (35 ILCS 5/216)
7    Sec. 216. Credit for wages paid to returning citizens.
8    (a) For each taxable year beginning on or after January 1,
92007, each taxpayer is entitled to a credit against the tax
10imposed by subsections (a) and (b) of Section 201 of this Act
11in an amount equal to 5% of qualified wages paid by the
12taxpayer during the taxable year to one or more Illinois
13residents who are qualified returning citizens. For each
14taxable year beginning on or after January 1, 2025, each
15taxpayer is entitled to a credit against the tax imposed by
16subsections (a) and (b) of Section 201 of this Act in an amount
17equal to 15% of qualified wages paid by the taxpayer during the
18taxable year to one or more Illinois residents who are
19qualified returning citizens. The total credit allowed to a
20taxpayer with respect to each qualified returning citizen may
21not exceed $1,500 for taxable years ending before December 31,
222025 on or before December 31, 2024. For taxable years ending
23on or after December 31, 2025, the total credit allowed to a

 

 

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1taxpayer with respect to each qualified returning citizen may
2not exceed $7,500. For taxable years ending on or after
3December 31, 2025, the total amount in credit that may be
4awarded under this Section may not exceed $1,000,000 per
5taxable year. For taxable years ending before December 31,
62023, for partners, shareholders of Subchapter S corporations,
7and owners of limited liability companies, if the liability
8company is treated as a partnership for purposes of federal
9and State income taxation, there shall be allowed a credit
10under this Section to be determined in accordance with the
11determination of income and distributive share of income under
12Sections 702 and 704 and Subchapter S of the Internal Revenue
13Code. For taxable years ending on or after December 31, 2023,
14partners and shareholders of subchapter S corporations are
15entitled to a credit under this Section as provided in Section
16251.
17    (b) For purposes of this Section, "qualified wages":
18        (1) includes only wages that are subject to federal
19    unemployment tax under Section 3306 of the Internal
20    Revenue Code, without regard to any dollar limitation
21    contained in that Section;
22        (2) does not include any amounts paid or incurred by
23    an employer for any period to any qualified returning
24    citizen for whom the employer receives federally funded
25    payments for on-the-job training of that qualified
26    returning citizen for that period; and

 

 

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1        (3) includes only wages attributable to service
2    rendered during the one-year period beginning with the day
3    the qualified returning citizen begins work for the
4    employer.
5    If the taxpayer has received any payment from a program
6established under Section 482(e)(1) of the federal Social
7Security Act with respect to a qualified returning citizen,
8then, for purposes of calculating the credit under this
9Section, the amount of the qualified wages paid to that
10qualified ex-offender must be reduced by the amount of the
11payment.
12    (c) For purposes of this Section, "qualified returning
13citizen" means any person who:
14        (1) has been convicted of a crime in this State or of
15    an offense in any other jurisdiction, not including any
16    offense or attempted offense that would subject a person
17    to registration under the Sex Offender Registration Act;
18        (2) was sentenced to a period of incarceration in an
19    Illinois adult correctional center; and
20        (3) was hired by the taxpayer within 3 years after
21    being released from an Illinois adult correctional center
22    if the credit is claimed for a taxable year beginning
23    before January 1, 2025 on or before January 1, 2024, or was
24    hired by the taxpayer within 5 years after being released
25    from an Illinois adult correctional center if the credit
26    is claimed for a taxable year beginning on or after

 

 

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1    January 1, 2025.
2    (d) In no event shall a credit under this Section reduce
3the taxpayer's liability to less than zero. If the amount of
4the credit exceeds the tax liability for the year, the excess
5may be carried forward and applied to the tax liability of the
65 taxable years following the excess credit year. The tax
7credit shall be applied to the earliest year for which there is
8a tax liability. If there are credits for more than one year
9that are available to offset a liability, the earlier credit
10shall be applied first.
11    (e) This Section is exempt from the provisions of Section
12250.
13(Source: P.A. 103-396, eff. 1-1-24; 103-592, eff. 6-7-24.)
 
14    Section 15. The Live Theater Production Tax Credit Act is
15amended by changing Sections 10-20 and 10-30 as follows:
 
16    (35 ILCS 17/10-20)
17    Sec. 10-20. Tax credit award. Subject to the conditions
18set forth in this Act, an applicant is entitled to a tax credit
19award as approved by the Department for qualifying Illinois
20labor expenditures and Illinois production spending for each
21tax year in which the applicant is awarded an accredited
22theater production certificate issued by the Department. The
23amount of tax credits awarded pursuant to this Act shall not
24exceed $2,000,000 in any State fiscal year ending on or before

 

 

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1June 30, 2022. The amount of tax credits awarded pursuant to
2this Act for the State fiscal year ending on June 30, 2023 or
3the State fiscal year ending on June 30, 2024 shall not exceed
4$4,000,000. For the State fiscal year ending on June 30, 2023
5and the State fiscal year ending on June 30, 2024, no more than
6$2,000,000 in credits may be awarded in either of those fiscal
7years to accredited theater productions that are not
8commercial Broadway touring shows, and no more than $2,000,000
9in credits may be awarded in either of those fiscal years to
10commercial Broadway touring shows. For State fiscal years
11ending on or after June 30, 2025, the amount of tax credits
12awarded under this Act shall not exceed $6,000,000, with no
13more than $2,000,000 in credits awarded for long-run
14productions and pre-Broadway productions, no more than
15$2,000,000 in credits awarded for commercial Broadway touring
16shows, and no more than $2,000,000 in credits awarded for
17non-profit theater productions. In the case of credits awarded
18under this Act for non-profit theater productions, no more
19than $100,000 in credits may be awarded to any single
20non-profit theater production.
21    The $2,000,000 in credits that may be awarded for
22non-profit theater productions under this Act in a State
23fiscal year shall be allocated as follows:
24        (1) no credits may be awarded for non-profit theater
25    productions that have an annual operating budget of less
26    than $25,000;

 

 

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1        (2) no more than $225,000 in credits may be awarded,
2    in the aggregate, for non-profit theater productions that
3    have an annual operating budget of $25,000 or more but
4    less than $250,000;
5        (3) no more than $225,000 in credits may be awarded,
6    in the aggregate, for non-profit theater productions that
7    have an annual operating budget of $250,000 or more but
8    less than $1,000,000;
9        (4) no more than $250,000 in credits may be awarded,
10    in the aggregate, for non-profit theater productions that
11    have an annual operating budget of $1,000,000 or more but
12    less than $2,500,000;
13        (5) no more than $300,000 in credits may be awarded,
14    in the aggregate, for non-profit theater productions that
15    have an annual operating budget of $2,500,000 or more but
16    less than $5,000,000;
17        (6) no more than $300,000 in credits may be awarded,
18    in the aggregate, for non-profit theater productions that
19    have an annual operating budget of $5,000,000 or more but
20    less than $10,000,000; and
21        (7) no more than $700,000 in credits may be awarded,
22    in the aggregate, for non-profit theater productions that
23    have an annual operating budget of $10,000,000 or more.
24    Credits shall be awarded on a first-come, first-served
25basis. Notwithstanding the foregoing, if the amount of credits
26applied for in any fiscal year exceeds the amount authorized

 

 

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1to be awarded under this Section, the excess credit amount
2shall be awarded in the next fiscal year in which credits
3remain available for award and shall be treated as having been
4applied for on the first day of that fiscal year.
5(Source: P.A. 102-700, eff. 4-19-22; 102-1112, eff. 12-21-22;
6103-592, eff. 6-7-24.)
 
7    (35 ILCS 17/10-30)
8    Sec. 10-30. Review of application for accredited theater
9production certificate.
10    (a) The Department shall issue an accredited theater
11production certificate to an applicant if it finds that by a
12preponderance the following conditions exist:
13        (1) the applicant intends to make the expenditure in
14    the State required for certification of the accredited
15    theater production;
16        (2) the applicant's accredited theater production is
17    economically sound and will benefit the people of the
18    State of Illinois by increasing opportunities for
19    employment and will strengthen the economy of Illinois;
20        (3) the following requirements related to the
21    implementation of a diversity plan have been met: (i) the
22    applicant has filed with the Department a diversity plan
23    outlining specific goals for hiring Illinois labor
24    expenditure eligible minority persons and women, as
25    defined in the Business Enterprise for Minorities, Women,

 

 

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1    and Persons with Disabilities Act, and for using vendors
2    receiving certification under the Business Enterprise for
3    Minorities, Women, and Persons with Disabilities Act; (ii)
4    the Department has approved the plan as meeting the
5    requirements established by the Department and verified
6    that the applicant has met or made good faith efforts in
7    achieving those goals; and (iii) the Department has
8    adopted any rules that are necessary to ensure compliance
9    with the provisions set forth in this paragraph and
10    necessary to require that the applicant's plan reflects
11    the diversity of the population of this State;
12        (4) the applicant's accredited theater production
13    application indicates whether the applicant intends to
14    participate in training, education, and recruitment
15    programs that are organized in cooperation with Illinois
16    colleges and universities, labor organizations, and the
17    holders of accredited theater production certificates and
18    are designed to promote and encourage the training and
19    hiring of Illinois residents who represent the diversity
20    of Illinois;
21        (5) except for qualifying commercial Broadway touring
22    shows and non-profit theater productions qualifying in the
23    State fiscal year ending June 30, 2023, if not for the tax
24    credit award, the applicant's accredited theater
25    production would not occur in Illinois, which may be
26    demonstrated by any means, including, but not limited to,

 

 

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1    evidence that: (i) the applicant, presenter, owner, or
2    licensee of the production rights has other state or
3    international location options at which to present the
4    production and could reasonably and efficiently locate
5    outside of the State, (ii) at least one other state or
6    nation could be considered for the production, (iii) the
7    receipt of the tax award credit is a major factor in the
8    decision of the applicant, presenter, production owner or
9    licensee as to where the production will be presented and
10    that without the tax credit award the applicant likely
11    would not create or retain jobs in Illinois, or (iv)
12    receipt of the tax credit award is essential to the
13    applicant's decision to create or retain new jobs in the
14    State; and
15        (6) the tax credit award will result in an overall
16    positive impact to the State, as determined by the
17    Department using the best available data.
18    (b) If any of the provisions in this Section conflict with
19any existing collective bargaining agreements, the terms and
20conditions of those collective bargaining agreements shall
21control.
22    (c) The Department shall act expeditiously regarding
23approval of applications for accredited theater production
24certificates so as to accommodate the pre-production work,
25booking, commencement of ticket sales, determination of
26performance dates, load in, and other matters relating to the

 

 

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1live theater productions for which approval is sought.
2(Source: P.A. 102-1112, eff. 12-21-22.)
 
3    Section 20. The Music and Musicians Tax Credit and Jobs
4Act is amended by changing Sections 50-10, 50-20, 50-25,
550-40, and 50-45 as follows:
 
6    (35 ILCS 19/50-10)
7    Sec. 50-10. Definitions. As used in this Act:
8    "Department" means the Department of Commerce and Economic
9Opportunity.
10    "Expenditure in the State" means (i) an expenditure to
11acquire, from a source within the State, property that is
12subject to tax under the Use Tax Act, the Service Use Tax Act,
13the Service Occupation Tax Act, or the Retailers' Occupation
14Tax Act or (ii) an expenditure for compensation for services
15performed within the State that is subject to State income tax
16under the Illinois Income Tax Act.
17    "Illinois labor expenditure" means gross salary or wages,
18including, but not limited to, taxes, benefits, and any other
19consideration incurred or paid to artist employees of the
20applicant for services rendered to and on behalf of the
21qualified music company, provided that the expenditure is:
22        (1) incurred or paid by the applicant on or after the
23    effective date of this Act for services related to any
24    portion of a qualified music company from rehearsals,

 

 

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1    performances, and any other qualified music company
2    related activities;
3        (2) limited to the first $100,000 of wages incurred or
4    paid to each employee of a qualified music production in
5    each tax year;
6        (3) paid in the tax year for which the applicant is
7    claiming the tax credit award;
8        (4) paid to persons residing in Illinois at the time
9    payments were made; and
10        (5) reasonable under the circumstances.
11    "Qualified music company" means an entity that (i) is
12authorized to do business in Illinois, (ii) is engaged
13directly or indirectly in the production, distribution, or
14promotion of music, (iii) is certified by the Department as
15meeting the eligibility requirements of this Act, and (iv) has
16executed a contract with the Department providing the terms
17and conditions for its participation.
18    "Qualified music company payroll" or "QMC payroll" means
19wages reported by the qualified music company in box 1 of each
20W-2 form prepared for an employee of the qualified music
21company who is an Illinois resident.
22    "Resident copyright" means the copyright of a musical
23composition written by an Illinois resident or owned by an
24Illinois-domiciled music company, as evidenced by documents of
25ownership, including, but not limited to, registration with
26the United States Copyright Office.

 

 

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1    "Sound recording" means a recording of music, poetry, or a
2spoken-word performance made, in whole or in part, in
3Illinois. "Sound recording" does not include the audio
4portions of dialogue or words spoken and recorded as part of
5television news coverage or athletic events.
6    "Sound recording production company" means a company
7engaged in the business of producing sound recordings. "Sound
8recording production company" does not include any person or
9company, or any company owned, affiliated, or controlled, in
10whole or in part, by any company or person, that is in default
11on a loan made by the State or a loan guaranteed by the State,
12nor which has ever declared bankruptcy under which an
13obligation of the company or person to pay or repay public
14funds or moneys was discharged as a part of the bankruptcy.
15    "State-certified production" means a sound recording
16production, or a series of productions, including, but not
17limited to, master and demonstration recordings, occurring
18over the course of a 12-month period, and the base
19production-related investment that is approved by the
20Department within 180 days after receipt by the Department of
21a complete application for initial certification of a
22production. If the production is not approved within 180 days,
23the Department shall provide a written report to the Senate
24Executive Committee and the House Executive Committee that
25states the reason why the production has not been approved.
26    "Tax credit award" means the issuance to a taxpayer by the

 

 

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1Department of a tax credit award against the taxes imposed by
2subsections (a) and (b) of Section 201 of the Illinois Income
3Tax Act as provided in this Act.
4(Source: P.A. 103-592, eff. 6-7-24; revised 10-24-24.)
 
5    (35 ILCS 19/50-20)
6    Sec. 50-20. Application for certification of qualified
7music company. Any applicant who that operates a qualified
8music company located in the State or is proposing to operate a
9business qualified music company in the State may apply to the
10Department to have the business qualified music company
11certified by the Department as a qualified music company if
12the business meets the criteria for certification set forth in
13this Act.
14(Source: P.A. 103-592, eff. 6-7-24.)
 
15    (35 ILCS 19/50-25)
16    Sec. 50-25. Review of applications for qualified music
17company certificates.
18    (a) The Department shall issue a qualified music company
19certificate to an applicant if it finds that a preponderance
20of the following conditions exist exists:
21        (1) the applicant is engaged directly or indirectly in
22    the production, distribution, and promotion of music;
23        (2) the applicant intends to make an the expenditure
24    as defined in this Act in the State required for

 

 

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1    certification of the qualified music company;
2        (3) the applicant's qualified music company is
3    economically sound and will benefit the people of the
4    State of Illinois by increasing opportunities for
5    employment and will strengthen the economy of Illinois;
6        (4) the following requirements related to the
7    implementation of a diversity plan have been met:
8            (A) the applicant has filed with the Department a
9        diversity plan outlining specific goals for hiring
10        Illinois labor expenditure eligible minority persons
11        and women, as defined in the Business Enterprise for
12        Minorities, Women, and Persons with Disabilities Act,
13        and for using vendors receiving certification under
14        the Business Enterprise for Minorities, Women, and
15        Persons with Disabilities Act;
16            (B) the Department has approved the plan as
17        meeting the requirements established by the Department
18        and verified that the applicant has met or made good
19        faith efforts in achieving those goals; and
20            (C) the Department has adopted any rules that are
21        necessary to ensure compliance with the provisions set
22        forth in this paragraph (4) and any rules that are
23        necessary to show that the applicant's plan reflects
24        the diversity of the population of this State;
25        (5) the applicant's qualified music company
26    application indicates whether the applicant intends to

 

 

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1    participate in training, education, and recruitment
2    programs that are organized in cooperation with Illinois
3    colleges and universities, labor organizations, and the
4    holders of qualified music company certificates and are
5    designed to promote and encourage the training and hiring
6    of Illinois residents who represent the diversity of
7    Illinois; and
8        (6) the tax credit award will result in an overall
9    positive impact to the State, as determined by the
10    Department using the best available data.
11    (b) If any of the provisions in this Section conflict with
12any existing collective bargaining agreements, the terms and
13conditions of those collective bargaining agreements shall
14control.
15    (c) The Department shall act expeditiously regarding
16approval of applications for qualified music companies so as
17to accommodate the operations and needs of those companies.
18(Source: P.A. 103-592, eff. 6-7-24.)
 
19    (35 ILCS 19/50-40)
20    Sec. 50-40. Amount and payment of the tax credit award.
21    (a) For taxable years beginning on or after January 1,
222025, the Department shall determine the amount of the tax
23award under this Act may award tax credit awards to qualified
24music companies. The award may not exceed 10% of the Illinois
25labor expenditures for the State-certified production if the

 

 

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1QMC payroll of the qualified music company for the taxable
2year does not exceed $150,000 or 15% of the Illinois labor
3expenditures for the State-certified production if the QMC
4payroll of the qualified music company for the taxable year
5exceeds $150,000, plus all of the following:
6        (1) an additional 15% of the Illinois labor
7    expenditures for the State-certified production generated
8    by the employment of Illinois residents in geographic
9    areas of high poverty or high unemployment in each tax
10    year, as determined by the Department; and
11        (2) an additional 7% of the Illinois labor
12    expenditures for the State-certified production generated
13    by the employment of individuals who are employed at a
14    wage of no less than the general prevailing hourly rate as
15    paid for work of a similar character in the locality in
16    which the work is performed; and
17        (3) an additional 7% of the Illinois labor
18    expenditures for the State-certified production incurred
19    by a qualified music company and spent on post-production
20    sound recording for television or film work completed in
21    Illinois.
22    (b) To the extent that the base investment by a qualified
23music company is expended on a sound recording production of a
24resident copyright, the investor shall be allowed an
25additional 10% increase in the base investment rate.
26    (c) The aggregate amount of credits certified for all

 

 

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1investors pursuant to this Section during any calendar year
2shall not exceed $2,000,000. No more than $200,000 in tax
3credits may be granted per calendar year for any single
4qualified music company.
5    (d) A business is eligible for participation in the
6program if the business meets all of the following criteria:
7        (1) The business is engaged directly or indirectly in
8    the production, distribution, and promotion of music.
9        (2) The business is approved by the Director of
10    Commerce and Economic Opportunity.
11    (e) Upon approval of a tax credit award under this Act, the
12Department shall issue a tax credit certificate to the
13applicant.
14(Source: P.A. 103-592, eff. 6-7-24.)
 
15    (35 ILCS 19/50-45)
16    Sec. 50-45. Qualified music program evaluation and
17reports.
18    (a) (Blank). The Department's qualified music program tax
19credit award evaluation must include:
20        (1) an assessment of the effectiveness of the program
21    in creating and retaining new jobs in Illinois;
22        (2) an assessment of the revenue impact of the
23    program;
24        (3) in the discretion of the Department, a review of
25    the practices and experiences of other states or nations

 

 

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1    with similar programs; and
2        (4) an assessment of the overall success of the
3    program.
4    The Department may make a recommendation to extend,
5modify, or not extend the program based on the evaluation.
6    (b) At the end of each fiscal quarter, the Department
7shall submit to the General Assembly a report that includes,
8without limitation:
9        (1) an assessment of the economic impact of the
10    program, including the number of jobs created and
11    retained, and whether the job positions are entry level,
12    management, vendor, or production related;
13        (2) the amount of qualified music company spending
14    brought to Illinois, including the amount of spending and
15    type of Illinois vendors hired in connection with a
16    qualified music company; and
17        (3) a determination of whether those receiving
18    qualifying Illinois labor expenditure salaries or wages
19    reflect the geographic, racial and ethnic, gender, and
20    income level diversity of the State of Illinois.
21    (c) At the end of each fiscal year, the Department shall
22submit to the General Assembly a report that includes, without
23limitation:
24        (1) the identification of each vendor that provided
25    goods or services that were included in a qualified music
26    company's Illinois spending;

 

 

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1        (2) a statement of the amount paid to each identified
2    vendor by the qualified music program and whether the
3    vendor is a minority-owned or women-owned business as
4    defined in Section 2 of the Business Enterprise for
5    Minorities, Women, and Persons with Disabilities Act; and
6        (3) a description of the steps taken by the Department
7    to encourage qualified music companies company to use
8    vendors who are minority-owned or women-owned businesses.
9(Source: P.A. 103-592, eff. 6-7-24; revised 10-21-24.)
 
10    Section 25. The Use Tax Act is amended by changing Section
119 as follows:
 
12    (35 ILCS 105/9)
13    (Text of Section before amendment by P.A. 103-592, Article
1475, Section 75-5)
15    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
16and trailers that are required to be registered with an agency
17of this State, each retailer required or authorized to collect
18the tax imposed by this Act shall pay to the Department the
19amount of such tax (except as otherwise provided) at the time
20when he is required to file his return for the period during
21which such tax was collected, less a discount of 2.1% prior to
22January 1, 1990, and 1.75% on and after January 1, 1990, or $5
23per calendar year, whichever is greater, which is allowed to
24reimburse the retailer for expenses incurred in collecting the

 

 

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1tax, keeping records, preparing and filing returns, remitting
2the tax and supplying data to the Department on request.
3Beginning with returns due on or after January 1, 2025, the
4discount allowed in this Section, the Retailers' Occupation
5Tax Act, the Service Occupation Tax Act, and the Service Use
6Tax Act, including any local tax administered by the
7Department and reported on the same return, shall not exceed
8$1,000 per month in the aggregate for returns other than
9transaction returns filed during the month. When determining
10the discount allowed under this Section, retailers shall
11include the amount of tax that would have been due at the 6.25%
12rate but for the 1.25% rate imposed on sales tax holiday items
13under Public Act 102-700. The discount under this Section is
14not allowed for the 1.25% portion of taxes paid on aviation
15fuel that is subject to the revenue use requirements of 49
16U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
17discount allowed under this Section, retailers shall include
18the amount of tax that would have been due at the 1% rate but
19for the 0% rate imposed under Public Act 102-700. In the case
20of retailers who report and pay the tax on a transaction by
21transaction basis, as provided in this Section, such discount
22shall be taken with each such tax remittance instead of when
23such retailer files his periodic return, but, beginning with
24returns due on or after January 1, 2025, the discount allowed
25under this Section and the Retailers' Occupation Tax Act,
26including any local tax administered by the Department and

 

 

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1reported on the same transaction return, shall not exceed
2$1,000 per month for all transaction returns filed during the
3month. The discount allowed under this Section is allowed only
4for returns that are filed in the manner required by this Act.
5The Department may disallow the discount for retailers whose
6certificate of registration is revoked at the time the return
7is filed, but only if the Department's decision to revoke the
8certificate of registration has become final. A retailer need
9not remit that part of any tax collected by him to the extent
10that he is required to remit and does remit the tax imposed by
11the Retailers' Occupation Tax Act, with respect to the sale of
12the same property.
13    Where such tangible personal property is sold under a
14conditional sales contract, or under any other form of sale
15wherein the payment of the principal sum, or a part thereof, is
16extended beyond the close of the period for which the return is
17filed, the retailer, in collecting the tax (except as to motor
18vehicles, watercraft, aircraft, and trailers that are required
19to be registered with an agency of this State), may collect for
20each tax return period, only the tax applicable to that part of
21the selling price actually received during such tax return
22period.
23    Except as provided in this Section, on or before the
24twentieth day of each calendar month, such retailer shall file
25a return for the preceding calendar month. Such return shall
26be filed on forms prescribed by the Department and shall

 

 

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1furnish such information as the Department may reasonably
2require. The return shall include the gross receipts on food
3for human consumption that is to be consumed off the premises
4where it is sold (other than alcoholic beverages, food
5consisting of or infused with adult use cannabis, soft drinks,
6and food that has been prepared for immediate consumption)
7which were received during the preceding calendar month,
8quarter, or year, as appropriate, and upon which tax would
9have been due but for the 0% rate imposed under Public Act
10102-700. The return shall also include the amount of tax that
11would have been due on food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption) but for the 0% rate imposed under
16Public Act 102-700.
17    On and after January 1, 2018, except for returns required
18to be filed prior to January 1, 2023 for motor vehicles,
19watercraft, aircraft, and trailers that are required to be
20registered with an agency of this State, with respect to
21retailers whose annual gross receipts average $20,000 or more,
22all returns required to be filed pursuant to this Act shall be
23filed electronically. On and after January 1, 2023, with
24respect to retailers whose annual gross receipts average
25$20,000 or more, all returns required to be filed pursuant to
26this Act, including, but not limited to, returns for motor

 

 

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

 

 

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

 

 

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1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall
4make all payments required by rules of the Department by
5electronic funds transfer. Beginning October 1, 1995, a
6taxpayer who has an average monthly tax liability of $50,000
7or more shall make all payments required by rules of the
8Department by electronic funds transfer. Beginning October 1,
92000, a taxpayer who has an annual tax liability of $200,000 or
10more shall make all payments required by rules of the
11Department by electronic funds transfer. The term "annual tax
12liability" shall be the sum of the taxpayer's liabilities
13under this Act, and under all other State and local occupation
14and use tax laws administered by the Department, for the
15immediately preceding calendar year. The term "average monthly
16tax liability" means the sum of the taxpayer's liabilities
17under this Act, and under all other State and local occupation
18and use tax laws administered by the Department, for the
19immediately preceding calendar year divided by 12. Beginning
20on October 1, 2002, a taxpayer who has a tax liability in the
21amount set forth in subsection (b) of Section 2505-210 of the
22Department of Revenue Law shall make all payments required by
23rules of the Department by electronic funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make
26payments by electronic funds transfer. All taxpayers required

 

 

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1to make payments by electronic funds transfer shall make those
2payments for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those
9payments in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    Before October 1, 2000, if the taxpayer's average monthly
14tax liability to the Department under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act, the
16Service Use Tax Act was $10,000 or more during the preceding 4
17complete calendar quarters, he shall file a return with the
18Department each month by the 20th day of the month next
19following the month during which such tax liability is
20incurred and shall make payments to the Department on or
21before the 7th, 15th, 22nd and last day of the month during
22which such liability is incurred. On and after October 1,
232000, if the taxpayer's average monthly tax liability to the
24Department under this Act, the Retailers' Occupation Tax Act,
25the Service Occupation Tax Act, and the Service Use Tax Act was
26$20,000 or more during the preceding 4 complete calendar

 

 

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

 

 

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1to 22.5% of the taxpayer's actual liability for the month or
225% of the taxpayer's liability for the same calendar month of
3the preceding year. If the month during which such tax
4liability is incurred begins on or after January 1, 1989, and
5prior to January 1, 1996, each payment shall be in an amount
6equal to 22.5% of the taxpayer's actual liability for the
7month or 25% of the taxpayer's liability for the same calendar
8month of the preceding year or 100% of the taxpayer's actual
9liability for the quarter monthly reporting period. The amount
10of such quarter monthly payments shall be credited against the
11final tax liability of the taxpayer's return for that month.
12Before October 1, 2000, once applicable, the requirement of
13the making of quarter monthly payments to the Department shall
14continue until such taxpayer's average monthly liability to
15the Department during the preceding 4 complete calendar
16quarters (excluding the month of highest liability and the
17month of lowest liability) is less than $9,000, or until such
18taxpayer's average monthly liability to the Department as
19computed for each calendar quarter of the 4 preceding complete
20calendar quarter period is less than $10,000. However, if a
21taxpayer can show the Department that a substantial change in
22the taxpayer's business has occurred which causes the taxpayer
23to anticipate that his average monthly tax liability for the
24reasonably foreseeable future will fall below the $10,000
25threshold stated above, then such taxpayer may petition the
26Department for change in such taxpayer's reporting status. On

 

 

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1and after October 1, 2000, once applicable, the requirement of
2the making of quarter monthly payments to the Department shall
3continue until such taxpayer's average monthly liability to
4the Department during the preceding 4 complete calendar
5quarters (excluding the month of highest liability and the
6month of lowest liability) is less than $19,000 or until such
7taxpayer's average monthly liability to the Department as
8computed for each calendar quarter of the 4 preceding complete
9calendar quarter period is less than $20,000. However, if a
10taxpayer can show the Department that a substantial change in
11the taxpayer's business has occurred which causes the taxpayer
12to anticipate that his average monthly tax liability for the
13reasonably foreseeable future will fall below the $20,000
14threshold stated above, then such taxpayer may petition the
15Department for a change in such taxpayer's reporting status.
16The Department shall change such taxpayer's reporting status
17unless it finds that such change is seasonal in nature and not
18likely to be long term. Quarter monthly payment status shall
19be determined under this paragraph as if the rate reduction to
201.25% in Public Act 102-700 on sales tax holiday items had not
21occurred. For quarter monthly payments due on or after July 1,
222023 and through June 30, 2024, "25% of the taxpayer's
23liability for the same calendar month of the preceding year"
24shall be determined as if the rate reduction to 1.25% in Public
25Act 102-700 on sales tax holiday items had not occurred.
26Quarter monthly payment status shall be determined under this

 

 

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1paragraph as if the rate reduction to 0% in Public Act 102-700
2on food for human consumption that is to be consumed off the
3premises where it is sold (other than alcoholic beverages,
4food consisting of or infused with adult use cannabis, soft
5drinks, and food that has been prepared for immediate
6consumption) had not occurred. For quarter monthly payments
7due under this paragraph on or after July 1, 2023 and through
8June 30, 2024, "25% of the taxpayer's liability for the same
9calendar month of the preceding year" shall be determined as
10if the rate reduction to 0% in Public Act 102-700 had not
11occurred. If any such quarter monthly payment is not paid at
12the time or in the amount required by this Section, then the
13taxpayer shall be liable for penalties and interest on the
14difference between the minimum amount due and the amount of
15such quarter monthly payment actually and timely paid, except
16insofar as the taxpayer has previously made payments for that
17month to the Department in excess of the minimum payments
18previously due as provided in this Section. The Department
19shall make reasonable rules and regulations to govern the
20quarter monthly payment amount and quarter monthly payment
21dates for taxpayers who file on other than a calendar monthly
22basis.
23    If any such payment provided for in this Section exceeds
24the taxpayer's liabilities under this Act, the Retailers'
25Occupation Tax Act, the Service Occupation Tax Act and the
26Service Use Tax Act, as shown by an original monthly return,

 

 

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1the Department shall issue to the taxpayer a credit memorandum
2no later than 30 days after the date of payment, which
3memorandum may be submitted by the taxpayer to the Department
4in payment of tax liability subsequently to be remitted by the
5taxpayer to the Department or be assigned by the taxpayer to a
6similar taxpayer under this Act, the Retailers' Occupation Tax
7Act, the Service Occupation Tax Act or the Service Use Tax Act,
8in accordance with reasonable rules and regulations to be
9prescribed by the Department, except that if such excess
10payment is shown on an original monthly return and is made
11after December 31, 1986, no credit memorandum shall be issued,
12unless requested by the taxpayer. If no such request is made,
13the taxpayer may credit such excess payment against tax
14liability subsequently to be remitted by the taxpayer to the
15Department under this Act, the Retailers' Occupation Tax Act,
16the Service Occupation Tax Act or the Service Use Tax Act, in
17accordance with reasonable rules and regulations prescribed by
18the Department. If the Department subsequently determines that
19all or any part of the credit taken was not actually due to the
20taxpayer, the taxpayer's vendor's discount shall be reduced,
21if necessary, to reflect the difference between the credit
22taken and that actually due, and the taxpayer shall be liable
23for penalties and interest on such difference.
24    If the retailer is otherwise required to file a monthly
25return and if the retailer's average monthly tax liability to
26the Department does not exceed $200, the Department may

 

 

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

 

 

HB4636 Enrolled- 33 -LRB103 38201 HLH 68335 b

1an agency of this State, except as otherwise provided in this
2Section, every retailer selling this kind of tangible personal
3property shall file, with the Department, upon a form to be
4prescribed and supplied by the Department, a separate return
5for each such item of tangible personal property which the
6retailer sells, except that if, in the same transaction, (i) a
7retailer of aircraft, watercraft, motor vehicles or trailers
8transfers more than one aircraft, watercraft, motor vehicle or
9trailer to another aircraft, watercraft, motor vehicle or
10trailer retailer for the purpose of resale or (ii) a retailer
11of aircraft, watercraft, motor vehicles, or trailers transfers
12more than one aircraft, watercraft, motor vehicle, or trailer
13to a purchaser for use as a qualifying rolling stock as
14provided in Section 3-55 of this Act, then that seller may
15report the transfer of all the aircraft, watercraft, motor
16vehicles or trailers involved in that transaction to the
17Department on the same uniform invoice-transaction reporting
18return form. For purposes of this Section, "watercraft" means
19a Class 2, Class 3, or Class 4 watercraft as defined in Section
203-2 of the Boat Registration and Safety Act, a personal
21watercraft, or any boat equipped with an inboard motor.
22    In addition, with respect to motor vehicles, watercraft,
23aircraft, and trailers that are required to be registered with
24an agency of this State, every person who is engaged in the
25business of leasing or renting such items and who, in
26connection with such business, sells any such item to a

 

 

HB4636 Enrolled- 34 -LRB103 38201 HLH 68335 b

1retailer for the purpose of resale is, notwithstanding any
2other provision of this Section to the contrary, authorized to
3meet the return-filing requirement of this Act by reporting
4the transfer of all the aircraft, watercraft, motor vehicles,
5or trailers transferred for resale during a month to the
6Department on the same uniform invoice-transaction reporting
7return form on or before the 20th of the month following the
8month in which the transfer takes place. Notwithstanding any
9other provision of this Act to the contrary, all returns filed
10under this paragraph must be filed by electronic means in the
11manner and form as required by the Department.
12    The transaction reporting return in the case of motor
13vehicles or trailers that are required to be registered with
14an agency of this State, shall be the same document as the
15Uniform Invoice referred to in Section 5-402 of the Illinois
16Vehicle Code and must show the name and address of the seller;
17the name and address of the purchaser; the amount of the
18selling price including the amount allowed by the retailer for
19traded-in property, if any; the amount allowed by the retailer
20for the traded-in tangible personal property, if any, to the
21extent to which Section 2 of this Act allows an exemption for
22the value of traded-in property; the balance payable after
23deducting such trade-in allowance from the total selling
24price; the amount of tax due from the retailer with respect to
25such transaction; the amount of tax collected from the
26purchaser by the retailer on such transaction (or satisfactory

 

 

HB4636 Enrolled- 35 -LRB103 38201 HLH 68335 b

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

 

 

HB4636 Enrolled- 36 -LRB103 38201 HLH 68335 b

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

 

 

HB4636 Enrolled- 37 -LRB103 38201 HLH 68335 b

1is required) upon satisfying the Department that such user has
2paid the proper tax (if tax is due) to the retailer. The
3Department shall adopt appropriate rules to carry out the
4mandate of this paragraph.
5    If the user who would otherwise pay tax to the retailer
6wants the transaction reporting return filed and the payment
7of tax or proof of exemption made to the Department before the
8retailer is willing to take these actions and such user has not
9paid the tax to the retailer, such user may certify to the fact
10of such delay by the retailer, and may (upon the Department
11being satisfied of the truth of such certification) transmit
12the information required by the transaction reporting return
13and the remittance for tax or proof of exemption directly to
14the Department and obtain his tax receipt or exemption
15determination, in which event the transaction reporting return
16and tax remittance (if a tax payment was required) shall be
17credited by the Department to the proper retailer's account
18with the Department, but without the vendor's discount
19provided for in this Section being allowed. When the user pays
20the tax directly to the Department, he shall pay the tax in the
21same amount and in the same form in which it would be remitted
22if the tax had been remitted to the Department by the retailer.
23    On and after January 1, 2025, with respect to the lease of
24trailers, other than semitrailers as defined in Section 1-187
25of the Illinois Vehicle Code, that are required to be
26registered with an agency of this State and that are subject to

 

 

HB4636 Enrolled- 38 -LRB103 38201 HLH 68335 b

1the tax on lease receipts under this Act, notwithstanding any
2other provision of this Act to the contrary, for the purpose of
3reporting and paying tax under this Act on those lease
4receipts, lessors shall file returns in addition to and
5separate from the transaction reporting return. Lessors shall
6file those lease returns and make payment to the Department by
7electronic means on or before the 20th day of each month
8following the month, quarter, or year, as applicable, in which
9lease receipts were received. All lease receipts received by
10the lessor from the lease of those trailers during the same
11reporting period shall be reported and tax shall be paid on a
12single return form to be prescribed by the Department.
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

 

 

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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.

 

 

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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

 

 

HB4636 Enrolled- 41 -LRB103 38201 HLH 68335 b

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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, and the Energy Infrastructure Fund
17pursuant to the preceding paragraphs or in any amendments to
18this Section hereafter enacted, beginning on the first day of
19the first calendar month to occur on or after August 26, 2014
20(the effective date of Public Act 98-1098), each month, from
21the collections made under Section 9 of the Use Tax Act,
22Section 9 of the Service Use Tax Act, Section 9 of the Service
23Occupation Tax Act, and Section 3 of the Retailers' Occupation
24Tax Act, the Department shall pay into the Tax Compliance and
25Administration Fund, to be used, subject to appropriation, to
26fund additional auditors and compliance personnel at the

 

 

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1Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2the cash receipts collected during the preceding fiscal year
3by the Audit Bureau of the Department under the Use Tax Act,
4the Service Use Tax Act, the Service Occupation Tax Act, the
5Retailers' Occupation Tax Act, and associated local occupation
6and use taxes administered by the Department.
7    Subject to payments of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, the Illinois
9Tax Increment Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, beginning on July 1, 2018 the
11Department shall pay each month into the Downstate Public
12Transportation Fund the moneys required to be so paid under
13Section 2-3 of the Downstate Public Transportation Act.
14    Subject to successful execution and delivery of a
15public-private agreement between the public agency and private
16entity and completion of the civic build, beginning on July 1,
172023, of the remainder of the moneys received by the
18Department under the Use Tax Act, the Service Use Tax Act, the
19Service Occupation Tax Act, and this Act, the Department shall
20deposit the following specified deposits in the aggregate from
21collections under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and the Retailers' Occupation Tax
23Act, as required under Section 8.25g of the State Finance Act
24for distribution consistent with the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26The moneys received by the Department pursuant to this Act and

 

 

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1required to be deposited into the Civic and Transit
2Infrastructure Fund are subject to the pledge, claim, and
3charge set forth in Section 25-55 of the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5As used in this paragraph, "civic build", "private entity",
6"public-private agreement", and "public agency" have the
7meanings provided in Section 25-10 of the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9        Fiscal Year............................Total Deposit
10        2024....................................$200,000,000
11        2025....................................$206,000,000
12        2026....................................$212,200,000
13        2027....................................$218,500,000
14        2028....................................$225,100,000
15        2029....................................$288,700,000
16        2030....................................$298,900,000
17        2031....................................$309,300,000
18        2032....................................$320,100,000
19        2033....................................$331,200,000
20        2034....................................$341,200,000
21        2035....................................$351,400,000
22        2036....................................$361,900,000
23        2037....................................$372,800,000
24        2038....................................$384,000,000
25        2039....................................$395,500,000
26        2040....................................$407,400,000

 

 

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1        2041....................................$419,600,000
2        2042....................................$432,200,000
3        2043....................................$445,100,000
4    Beginning July 1, 2021 and until July 1, 2022, subject to
5the payment of amounts into the State and Local Sales Tax
6Reform Fund, the Build Illinois Fund, the McCormick Place
7Expansion Project Fund, the Illinois Tax Increment Fund, and
8the Tax Compliance and Administration Fund as provided in this
9Section, the Department shall pay each month into the Road
10Fund the amount estimated to represent 16% of the net revenue
11realized from the taxes imposed on motor fuel and gasohol.
12Beginning July 1, 2022 and until July 1, 2023, subject to the
13payment of amounts into the State and Local Sales Tax Reform
14Fund, the Build Illinois Fund, the McCormick Place Expansion
15Project Fund, the Illinois Tax Increment Fund, and the Tax
16Compliance and Administration Fund as provided in this
17Section, the Department shall pay each month into the Road
18Fund the amount estimated to represent 32% of the net revenue
19realized from the taxes imposed on motor fuel and gasohol.
20Beginning July 1, 2023 and until July 1, 2024, subject to the
21payment of amounts into the State and Local Sales Tax Reform
22Fund, the Build Illinois Fund, the McCormick Place Expansion
23Project Fund, the Illinois Tax Increment Fund, and the Tax
24Compliance and Administration Fund as provided in this
25Section, the Department shall pay each month into the Road
26Fund the amount estimated to represent 48% of the net revenue

 

 

HB4636 Enrolled- 53 -LRB103 38201 HLH 68335 b

1realized from the taxes imposed on motor fuel and gasohol.
2Beginning July 1, 2024 and until July 1, 2025, subject to the
3payment of amounts into the State and Local Sales Tax Reform
4Fund, the Build Illinois Fund, the McCormick Place Expansion
5Project Fund, the Illinois Tax Increment Fund, and the Tax
6Compliance and Administration Fund as provided in this
7Section, the Department shall pay each month into the Road
8Fund the amount estimated to represent 64% of the net revenue
9realized from the taxes imposed on motor fuel and gasohol.
10Beginning on July 1, 2025, subject to the payment of amounts
11into the State and Local Sales Tax Reform Fund, the Build
12Illinois Fund, the McCormick Place Expansion Project Fund, the
13Illinois Tax Increment 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 80% of the net revenue realized from
17the taxes imposed on motor fuel and gasohol. As used in this
18paragraph "motor fuel" has the meaning given to that term in
19Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
20meaning given to that term in Section 3-40 of this Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% thereof shall be paid into the State
23Treasury and 25% shall be reserved in a special account and
24used only for the transfer to the Common School Fund as part of
25the monthly transfer from the General Revenue Fund in
26accordance with Section 8a of the State Finance Act.

 

 

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1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12    For greater simplicity of administration, manufacturers,
13importers and wholesalers whose products are sold at retail in
14Illinois by numerous retailers, and who wish to do so, may
15assume the responsibility for accounting and paying to the
16Department all tax accruing under this Act with respect to
17such sales, if the retailers who are affected do not make
18written objection to the Department to this arrangement.
19(Source: P.A. 102-700, Article 60, Section 60-15, eff.
204-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
21102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
227-28-23; 103-592, Article 110, Section 110-5, eff. 6-7-24;
23revised 7-22-24.)
 
24    (Text of Section after amendment by P.A. 103-592, Article
2575, Section 75-5)

 

 

HB4636 Enrolled- 55 -LRB103 38201 HLH 68335 b

1    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
2and trailers that are required to be registered with an agency
3of this State, each retailer required or authorized to collect
4the tax imposed by this Act shall pay to the Department the
5amount of such tax (except as otherwise provided) at the time
6when he is required to file his return for the period during
7which such tax was collected, less a discount of 2.1% prior to
8January 1, 1990, and 1.75% on and after January 1, 1990, or $5
9per calendar year, whichever is greater, which is allowed to
10reimburse the retailer for expenses incurred in collecting the
11tax, keeping records, preparing and filing returns, remitting
12the tax and supplying data to the Department on request.
13Beginning with returns due on or after January 1, 2025, the
14discount allowed in this Section, the Retailers' Occupation
15Tax Act, the Service Occupation Tax Act, and the Service Use
16Tax Act, including any local tax administered by the
17Department and reported on the same return, shall not exceed
18$1,000 per month in the aggregate for returns other than
19transaction returns filed during the month. When determining
20the discount allowed under this Section, retailers shall
21include the amount of tax that would have been due at the 6.25%
22rate but for the 1.25% rate imposed on sales tax holiday items
23under Public Act 102-700. The discount under this Section is
24not allowed for the 1.25% portion of taxes paid on aviation
25fuel that is subject to the revenue use requirements of 49
26U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the

 

 

HB4636 Enrolled- 56 -LRB103 38201 HLH 68335 b

1discount allowed under this Section, retailers shall include
2the amount of tax that would have been due at the 1% rate but
3for the 0% rate imposed under Public Act 102-700. In the case
4of retailers who report and pay the tax on a transaction by
5transaction basis, as provided in this Section, such discount
6shall be taken with each such tax remittance instead of when
7such retailer files his periodic return, but, beginning with
8returns due on or after January 1, 2025, the discount allowed
9under this Section and the Retailers' Occupation Tax Act,
10including any local tax administered by the Department and
11reported on the same transaction return, shall not exceed
12$1,000 per month for all transaction returns filed during the
13month. The discount allowed under this Section is allowed only
14for returns that are filed in the manner required by this Act.
15The Department may disallow the discount for retailers whose
16certificate of registration is revoked at the time the return
17is filed, but only if the Department's decision to revoke the
18certificate of registration has become final. A retailer need
19not remit that part of any tax collected by him to the extent
20that he is required to remit and does remit the tax imposed by
21the Retailers' Occupation Tax Act, with respect to the sale of
22the same property.
23    Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale
25wherein the payment of the principal sum, or a part thereof, is
26extended beyond the close of the period for which the return is

 

 

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1filed, the retailer, in collecting the tax (except as to motor
2vehicles, watercraft, aircraft, and trailers that are required
3to be registered with an agency of this State), may collect for
4each tax return period, only the tax applicable to that part of
5the selling price actually received during such tax return
6period.
7    In the case of leases, except as otherwise provided in
8this Act, the lessor, in collecting the tax, may collect for
9each tax return period, only the tax applicable to that part of
10the selling price actually received during such tax return
11period.
12    Except as provided in this Section, on or before the
13twentieth day of each calendar month, such retailer shall file
14a return for the preceding calendar month. Such return shall
15be filed on forms prescribed by the Department and shall
16furnish such information as the Department may reasonably
17require. The return shall include the gross receipts on food
18for human consumption that is to be consumed off the premises
19where it is sold (other than alcoholic beverages, food
20consisting of or infused with adult use cannabis, soft drinks,
21and food that has been prepared for immediate consumption)
22which were received during the preceding calendar month,
23quarter, or year, as appropriate, and upon which tax would
24have been due but for the 0% rate imposed under Public Act
25102-700. The return shall also include the amount of tax that
26would have been due on food for human consumption that is to be

 

 

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

 

 

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

 

 

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1all aviation fuel tax returns and shall make all aviation fuel
2tax payments by electronic means in the manner and form
3required by the Department. For purposes of this Section,
4"aviation fuel" means jet fuel and aviation gasoline.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Notwithstanding any other provision of this Act to the
10contrary, retailers subject to tax on cannabis shall file all
11cannabis tax returns and shall make all cannabis tax payments
12by electronic means in the manner and form required by the
13Department.
14    Beginning October 1, 1993, a taxpayer who has an average
15monthly tax liability of $150,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1994, a taxpayer who has
18an average monthly tax liability of $100,000 or more shall
19make all payments required by rules of the Department by
20electronic funds transfer. Beginning October 1, 1995, a
21taxpayer who has an average monthly tax liability of $50,000
22or more shall make all payments required by rules of the
23Department by electronic funds transfer. Beginning October 1,
242000, a taxpayer who has an annual tax liability of $200,000 or
25more shall make all payments required by rules of the
26Department by electronic funds transfer. The term "annual tax

 

 

HB4636 Enrolled- 61 -LRB103 38201 HLH 68335 b

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

 

 

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1requirements of this Section.
2    Before October 1, 2000, if the taxpayer's average monthly
3tax liability to the Department under this Act, the Retailers'
4Occupation Tax Act, the Service Occupation Tax Act, the
5Service Use Tax Act was $10,000 or more during the preceding 4
6complete calendar quarters, he shall file a return with the
7Department each month by the 20th day of the month next
8following the month during which such tax liability is
9incurred and shall make payments to the Department on or
10before the 7th, 15th, 22nd and last day of the month during
11which such liability is incurred. On and after October 1,
122000, if the taxpayer's average monthly tax liability to the
13Department under this Act, the Retailers' Occupation Tax Act,
14the Service Occupation Tax Act, and the Service Use Tax Act was
15$20,000 or more during the preceding 4 complete calendar
16quarters, he shall file a return with the Department each
17month by the 20th day of the month next following the month
18during which such tax liability is incurred and shall make
19payment to the Department on or before the 7th, 15th, 22nd and
20last day of the month during which such liability is incurred.
21If the month during which such tax liability is incurred began
22prior to January 1, 1985, each payment shall be in an amount
23equal to 1/4 of the taxpayer's actual liability for the month
24or an amount set by the Department not to exceed 1/4 of the
25average monthly liability of the taxpayer to the Department
26for the preceding 4 complete calendar quarters (excluding the

 

 

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1month of highest liability and the month of lowest liability
2in such 4 quarter period). If the month during which such tax
3liability is incurred begins on or after January 1, 1985, and
4prior to January 1, 1987, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 27.5% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during
8which such tax liability is incurred begins on or after
9January 1, 1987, and prior to January 1, 1988, each payment
10shall be in an amount equal to 22.5% of the taxpayer's actual
11liability for the month or 26.25% of the taxpayer's liability
12for the same calendar month of the preceding year. If the month
13during which such tax liability is incurred begins on or after
14January 1, 1988, and prior to January 1, 1989, or begins on or
15after January 1, 1996, each payment shall be in an amount equal
16to 22.5% of the taxpayer's actual liability for the month or
1725% of the taxpayer's liability for the same calendar month of
18the preceding year. If the month during which such tax
19liability is incurred begins on or after January 1, 1989, and
20prior to January 1, 1996, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 25% of the taxpayer's liability for the same calendar
23month of the preceding year or 100% of the taxpayer's actual
24liability for the quarter monthly reporting period. The amount
25of such quarter monthly payments shall be credited against the
26final tax liability of the taxpayer's return for that month.

 

 

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

 

 

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1to anticipate that his average monthly tax liability for the
2reasonably foreseeable future will fall below the $20,000
3threshold stated above, then such taxpayer may petition the
4Department for a change in such taxpayer's reporting status.
5The Department shall change such taxpayer's reporting status
6unless it finds that such change is seasonal in nature and not
7likely to be long term. Quarter monthly payment status shall
8be determined under this paragraph as if the rate reduction to
91.25% in Public Act 102-700 on sales tax holiday items had not
10occurred. For quarter monthly payments due on or after July 1,
112023 and through June 30, 2024, "25% of the taxpayer's
12liability for the same calendar month of the preceding year"
13shall be determined as if the rate reduction to 1.25% in Public
14Act 102-700 on sales tax holiday items had not occurred.
15Quarter monthly payment status shall be determined under this
16paragraph as if the rate reduction to 0% in Public Act 102-700
17on food for human consumption that is to be consumed off the
18premises where it is sold (other than alcoholic beverages,
19food consisting of or infused with adult use cannabis, soft
20drinks, and food that has been prepared for immediate
21consumption) had not occurred. For quarter monthly payments
22due under this paragraph on or after July 1, 2023 and through
23June 30, 2024, "25% of the taxpayer's liability for the same
24calendar month of the preceding year" shall be determined as
25if the rate reduction to 0% in Public Act 102-700 had not
26occurred. If any such quarter monthly payment is not paid at

 

 

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1the time or in the amount required by this Section, then the
2taxpayer shall be liable for penalties and interest on the
3difference between the minimum amount due and the amount of
4such quarter monthly payment actually and timely paid, except
5insofar as the taxpayer has previously made payments for that
6month to the Department in excess of the minimum payments
7previously due as provided in this Section. The Department
8shall make reasonable rules and regulations to govern the
9quarter monthly payment amount and quarter monthly payment
10dates for taxpayers who file on other than a calendar monthly
11basis.
12    If any such payment provided for in this Section exceeds
13the taxpayer's liabilities under this Act, the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act and the
15Service Use Tax Act, as shown by an original monthly return,
16the Department shall issue to the taxpayer a credit memorandum
17no later than 30 days after the date of payment, which
18memorandum may be submitted by the taxpayer to the Department
19in payment of tax liability subsequently to be remitted by the
20taxpayer to the Department or be assigned by the taxpayer to a
21similar taxpayer under this Act, the Retailers' Occupation Tax
22Act, the Service Occupation Tax Act or the Service Use Tax Act,
23in accordance with reasonable rules and regulations to be
24prescribed by the Department, except that if such excess
25payment is shown on an original monthly return and is made
26after December 31, 1986, no credit memorandum shall be issued,

 

 

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1unless requested by the taxpayer. If no such request is made,
2the taxpayer may credit such excess payment against tax
3liability subsequently to be remitted by the taxpayer to the
4Department under this Act, the Retailers' Occupation Tax Act,
5the Service Occupation Tax Act or the Service Use Tax Act, in
6accordance with reasonable rules and regulations prescribed by
7the Department. If the Department subsequently determines that
8all or any part of the credit taken was not actually due to the
9taxpayer, the taxpayer's vendor's discount shall be reduced,
10if necessary, to reflect the difference between the credit
11taken and that actually due, and the taxpayer shall be liable
12for penalties and interest on such difference.
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
18year being due by April 20 of such year; with the return for
19April, May and June of a given year being due by July 20 of
20such year; with the return for July, August and September of a
21given year being due by October 20 of such year, and with the
22return for October, November and December of a given year
23being due by January 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 to 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    In addition, with respect to motor vehicles, watercraft,
15aircraft, and trailers that are required to be registered with
16an agency of this State, except as otherwise provided in this
17Section, every retailer selling this kind of tangible personal
18property shall file, with the Department, upon a form to be
19prescribed and supplied by the Department, a separate return
20for each such item of tangible personal property which the
21retailer sells, except that if, in the same transaction, (i) a
22retailer of aircraft, watercraft, motor vehicles or trailers
23transfers more than one aircraft, watercraft, motor vehicle or
24trailer to another aircraft, watercraft, motor vehicle or
25trailer retailer for the purpose of resale or (ii) a retailer
26of aircraft, watercraft, motor vehicles, or trailers transfers

 

 

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1more than one aircraft, watercraft, motor vehicle, or trailer
2to a purchaser for use as a qualifying rolling stock as
3provided in Section 3-55 of this Act, then that seller may
4report the transfer of all the aircraft, watercraft, motor
5vehicles or trailers involved in that transaction to the
6Department on the same uniform invoice-transaction reporting
7return form. For purposes of this Section, "watercraft" means
8a Class 2, Class 3, or Class 4 watercraft as defined in Section
93-2 of the Boat Registration and Safety Act, a personal
10watercraft, or any boat equipped with an inboard motor.
11    In addition, with respect to motor vehicles, watercraft,
12aircraft, and trailers that are required to be registered with
13an agency of this State, every person who is engaged in the
14business of leasing or renting such items and who, in
15connection with such business, sells any such item to a
16retailer for the purpose of resale is, notwithstanding any
17other provision of this Section to the contrary, authorized to
18meet the return-filing requirement of this Act by reporting
19the transfer of all the aircraft, watercraft, motor vehicles,
20or trailers transferred for resale during a month to the
21Department on the same uniform invoice-transaction reporting
22return form on or before the 20th of the month following the
23month in which the transfer takes place. Notwithstanding any
24other provision of this Act to the contrary, all returns filed
25under this paragraph must be filed by electronic means in the
26manner and form as required by the Department.

 

 

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

 

 

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

 

 

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

 

 

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1the information required by the transaction reporting return
2and the remittance for tax or proof of exemption directly to
3the Department and obtain his tax receipt or exemption
4determination, in which event the transaction reporting return
5and tax remittance (if a tax payment was required) shall be
6credited by the Department to the proper retailer's account
7with the Department, but without the vendor's discount
8provided for in this Section being allowed. When the user pays
9the tax directly to the Department, he shall pay the tax in the
10same amount and in the same form in which it would be remitted
11if the tax had been remitted to the Department by the retailer.
12    On and after January 1, 2025, with respect to the lease of
13trailers, other than semitrailers as defined in Section 1-187
14of the Illinois Vehicle Code, that are required to be
15registered with an agency of this State and that are subject to
16the tax on lease receipts under this Act, notwithstanding any
17other provision of this Act to the contrary, for the purpose of
18reporting and paying tax under this Act on those lease
19receipts, lessors shall file returns in addition to and
20separate from the transaction reporting return. Lessors shall
21file those lease returns and make payment to the Department by
22electronic means on or before the 20th day of each month
23following the month, quarter, or year, as applicable, in which
24lease receipts were received. All lease receipts received by
25the lessor from the lease of those trailers during the same
26reporting period shall be reported and tax shall be paid on a

 

 

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1single return form to be prescribed by the Department.
2    Where a retailer collects the tax with respect to the
3selling price of tangible personal property which he sells and
4the purchaser thereafter returns such tangible personal
5property and the retailer refunds the selling price thereof to
6the purchaser, such retailer shall also refund, to the
7purchaser, the tax so collected from the purchaser. When
8filing his return for the period in which he refunds such tax
9to the purchaser, the retailer may deduct the amount of the tax
10so refunded by him to the purchaser from any other use tax
11which such retailer may be required to pay or remit to the
12Department, as shown by such return, if the amount of the tax
13to be deducted was previously remitted to the Department by
14such retailer. If the retailer has not previously remitted the
15amount of such tax to the Department, he is entitled to no
16deduction under this Act upon refunding such tax to the
17purchaser.
18    Any retailer filing a return under this Section shall also
19include (for the purpose of paying tax thereon) the total tax
20covered by such return upon the selling price of tangible
21personal property purchased by him at retail from a retailer,
22but as to which the tax imposed by this Act was not collected
23from the retailer filing such return, and such retailer shall
24remit the amount of such tax to the Department when filing such
25return.
26    If experience indicates such action to be practicable, the

 

 

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1Department may prescribe and furnish a combination or joint
2return which will enable retailers, who are required to file
3returns hereunder and also under the Retailers' Occupation Tax
4Act, to furnish all the return information required by both
5Acts on the one form.
6    Where the retailer has more than one business registered
7with the Department under separate registration under this
8Act, such retailer may not file each return that is due as a
9single return covering all such registered businesses, but
10shall file separate returns for each such registered business.
11    Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund, a special
13fund in the State Treasury which is hereby created, the net
14revenue realized for the preceding month from the 1% tax
15imposed under this Act.
16    Beginning January 1, 1990, each month the Department shall
17pay into the County and Mass Transit District Fund 4% of the
18net revenue realized for the preceding month from the 6.25%
19general rate on the selling price of tangible personal
20property which is purchased outside Illinois at retail from a
21retailer and which is titled or registered by an agency of this
22State's government.
23    Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund, a special
25fund in the State Treasury, 20% of the net revenue realized for
26the preceding month from the 6.25% general rate on the selling

 

 

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1price of tangible personal property, other than (i) tangible
2personal property which is purchased outside Illinois at
3retail from a retailer and which is titled or registered by an
4agency of this State's government and (ii) aviation fuel sold
5on or after December 1, 2019. This exception for aviation fuel
6only applies for so long as the revenue use requirements of 49
7U.S.C. 47107(b) and 49 U.S.C. 47133 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 Fuels 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. If, in any
24month, the tax on sales tax holiday items, as defined in
25Section 3-6, is imposed at the rate of 1.25%, then the
26Department shall pay 100% of the net revenue realized for that

 

 

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1month from the 1.25% rate on the selling price of sales tax
2holiday items into the State and Local Sales Tax Reform Fund.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the net revenue
5realized for the preceding month from the 6.25% general rate
6on the selling price of tangible personal property which is
7purchased outside Illinois at retail from a retailer and which
8is titled or registered by an agency of this State's
9government.
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, 2011, each month the Department shall
18pay into the Clean Air Act Permit Fund 80% of the net revenue
19realized for the preceding month from the 6.25% general rate
20on the selling price of sorbents used in Illinois in the
21process of sorbent injection as used to comply with the
22Environmental Protection Act or the federal Clean Air Act, but
23the total payment into the Clean Air Act Permit Fund under this
24Act and the Retailers' Occupation Tax Act shall not exceed
25$2,000,000 in any fiscal year.
26    Beginning July 1, 2013, each month the Department shall

 

 

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

 

 

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

 

 

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

 

 

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1of the preceding sentence and shall reduce the amount
2otherwise payable for such fiscal year pursuant to clause (b)
3of the preceding sentence. The moneys received by the
4Department pursuant to this Act and required to be deposited
5into the Build Illinois Fund are subject to the pledge, claim
6and charge set forth in Section 12 of the Build Illinois Bond
7Act.
8    Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of the sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit
211993         $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000
261998 68,000,000

 

 

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11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021300,000,000
242022300,000,000
252023300,000,000
262024 300,000,000

 

 

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12025 300,000,000
22026 300,000,000
32027 375,000,000
42028 375,000,000
52029 375,000,000
62030 375,000,000
72031 375,000,000
82032 375,000,000
92033 375,000,000
102034375,000,000
112035375,000,000
122036450,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

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1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total
7Deposit", has been deposited.
8    Subject to payment of amounts into the Capital Projects
9Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, for aviation fuel sold on or after December 1, 2019,
13the Department shall each month deposit into the Aviation Fuel
14Sales Tax Refund Fund an amount estimated by the Department to
15be required for refunds of the 80% portion of the tax on
16aviation fuel under this Act. The Department shall only
17deposit moneys into the Aviation Fuel Sales Tax Refund Fund
18under this paragraph for so long as the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20binding on the State.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois
26Tax Increment Fund 0.27% of 80% of the net revenue realized for

 

 

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1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3    Subject to payment of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, and the Energy Infrastructure Fund
6pursuant to the preceding paragraphs or in any amendments to
7this Section hereafter enacted, beginning on the first day of
8the first calendar month to occur on or after August 26, 2014
9(the effective date of Public Act 98-1098), each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year
18by the Audit Bureau of the Department under the Use Tax Act,
19the Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, and the Tax Compliance and Administration
25Fund as provided in this Section, beginning on July 1, 2018 the
26Department shall pay each month into the Downstate Public

 

 

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1Transportation Fund the moneys required to be so paid under
2Section 2-3 of the Downstate Public Transportation Act.
3    Subject to successful execution and delivery of a
4public-private agreement between the public agency and private
5entity and completion of the civic build, beginning on July 1,
62023, of the remainder of the moneys received by the
7Department under the Use Tax Act, the Service Use Tax Act, the
8Service Occupation Tax Act, and this Act, the Department shall
9deposit the following specified deposits in the aggregate from
10collections under the Use Tax Act, the Service Use Tax Act, the
11Service Occupation Tax Act, and the Retailers' Occupation Tax
12Act, as required under Section 8.25g of the State Finance Act
13for distribution consistent with the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15The moneys received by the Department pursuant to this Act and
16required to be deposited into the Civic and Transit
17Infrastructure Fund are subject to the pledge, claim, and
18charge set forth in Section 25-55 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20As used in this paragraph, "civic build", "private entity",
21"public-private agreement", and "public agency" have the
22meanings provided in Section 25-10 of the Public-Private
23Partnership for Civic and Transit Infrastructure Project Act.
24        Fiscal Year............................Total Deposit
25        2024....................................$200,000,000
26        2025....................................$206,000,000

 

 

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1        2026....................................$212,200,000
2        2027....................................$218,500,000
3        2028....................................$225,100,000
4        2029....................................$288,700,000
5        2030....................................$298,900,000
6        2031....................................$309,300,000
7        2032....................................$320,100,000
8        2033....................................$331,200,000
9        2034....................................$341,200,000
10        2035....................................$351,400,000
11        2036....................................$361,900,000
12        2037....................................$372,800,000
13        2038....................................$384,000,000
14        2039....................................$395,500,000
15        2040....................................$407,400,000
16        2041....................................$419,600,000
17        2042....................................$432,200,000
18        2043....................................$445,100,000
19    Beginning July 1, 2021 and until July 1, 2022, subject to
20the payment of amounts into the State and Local Sales Tax
21Reform Fund, the Build Illinois Fund, the McCormick Place
22Expansion Project Fund, the Illinois Tax Increment Fund, and
23the Tax Compliance and Administration Fund as provided in this
24Section, the Department shall pay each month into the Road
25Fund the amount estimated to represent 16% of the net revenue
26realized from the taxes imposed on motor fuel and gasohol.

 

 

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1Beginning July 1, 2022 and until July 1, 2023, subject to the
2payment of amounts into the State and Local Sales Tax Reform
3Fund, the Build Illinois Fund, the McCormick Place Expansion
4Project Fund, the Illinois Tax Increment Fund, and the Tax
5Compliance and Administration Fund as provided in this
6Section, the Department shall pay each month into the Road
7Fund the amount estimated to represent 32% of the net revenue
8realized from the taxes imposed on motor fuel and gasohol.
9Beginning July 1, 2023 and until July 1, 2024, subject to the
10payment of amounts into the State and Local Sales Tax Reform
11Fund, the Build Illinois Fund, the McCormick Place Expansion
12Project Fund, the Illinois Tax Increment Fund, and the Tax
13Compliance and Administration Fund as provided in this
14Section, the Department shall pay each month into the Road
15Fund the amount estimated to represent 48% of the net revenue
16realized from the taxes imposed on motor fuel and gasohol.
17Beginning July 1, 2024 and until July 1, 2025, subject to the
18payment of amounts into the State and Local Sales Tax Reform
19Fund, the Build Illinois Fund, the McCormick Place Expansion
20Project Fund, the Illinois Tax Increment Fund, and the Tax
21Compliance and Administration Fund as provided in this
22Section, the Department shall pay each month into the Road
23Fund the amount estimated to represent 64% of the net revenue
24realized from the taxes imposed on motor fuel and gasohol.
25Beginning on July 1, 2025, subject to the payment of amounts
26into the State and Local Sales Tax Reform Fund, the Build

 

 

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

 

 

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1    For greater simplicity of administration, manufacturers,
2importers and wholesalers whose products are sold at retail in
3Illinois by numerous retailers, and who wish to do so, may
4assume the responsibility for accounting and paying to the
5Department all tax accruing under this Act with respect to
6such sales, if the retailers who are affected do not make
7written objection to the Department to this arrangement.
8(Source: P.A. 102-700, Article 60, Section 60-15, eff.
94-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
10102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
117-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
12103-592, Article 110, Section 110-5, eff. 6-7-24; revised
137-22-24.)
 
14    Section 40. The Retailers' Occupation Tax Act is amended
15by changing Sections 2-27 and 3 as follows:
 
16    (35 ILCS 120/2-27)
17    Sec. 2-27. Prepaid telephone calling arrangements.
18"Prepaid telephone calling arrangements" mean the right to
19exclusively purchase telephone or telecommunications services
20that must be paid for in advance and enable the origination of
21one or more intrastate, interstate, or international telephone
22calls or other telecommunications using an access number, an
23authorization code, or both, whether manually or
24electronically dialed, for which payment to a retailer must be

 

 

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1made in advance, provided that, unless recharged, no further
2service is provided once that prepaid amount of service has
3been consumed, and provided further that, on and after January
41, 2025, the telephone or telecommunications services included
5in such arrangement are obtained through the purchase of a
6preloaded phone, calling card, or other item of tangible
7personal property. Prepaid telephone calling arrangements
8include the recharge of a prepaid calling arrangement if and
9only if, on and after January 1, 2025, the additional
10telephone or telecommunications services included in the
11recharge are obtained through the purchase of a preloaded
12phone, calling card, or other item of tangible personal
13property. For purposes of this Section, "recharge" means the
14purchase of additional prepaid telephone or telecommunications
15services whether or not the purchaser acquires a different
16access number or authorization code. For purposes of this
17Section, "telecommunications" means that term as defined in
18Section 2 of the Telecommunications Excise Tax Act. "Prepaid
19telephone calling arrangement" does not include an arrangement
20whereby the service provider reflects the amount of the
21purchase as a credit on an account for a customer under an
22existing subscription plan, nor, on and after January 1, 2025,
23does it include a recharge that is not obtained through the
24purchase of a preloaded phone, calling card, or other item of
25tangible personal property.
26(Source: P.A. 103-781, eff. 8-5-24.)
 

 

 

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1    (35 ILCS 120/3)
2    (Text of Section before amendment by P.A. 103-592, Article
375, Section 75-20)
4    Sec. 3. Except as provided in this Section, on or before
5the twentieth day of each calendar month, every person engaged
6in the business of selling tangible personal property at
7retail in this State during the preceding calendar month shall
8file a return with the Department, stating:
9        1. The name of the seller;
10        2. His residence address and the address of his
11    principal place of business and the address of the
12    principal place of business (if that is a different
13    address) from which he engages in the business of selling
14    tangible personal property at retail in this State;
15        3. Total amount of receipts received by him during the
16    preceding calendar month or quarter, as the case may be,
17    from sales of tangible personal property, and from
18    services furnished, by him during such preceding calendar
19    month or quarter;
20        4. Total amount received by him during the preceding
21    calendar month or quarter on charge and time sales of
22    tangible personal property, and from services furnished,
23    by him prior to the month or quarter for which the return
24    is filed;
25        5. Deductions allowed by law;

 

 

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

 

 

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1registered with an agency of this State, with respect to
2retailers whose annual gross receipts average $20,000 or more,
3all returns required to be filed pursuant to this Act shall be
4filed electronically. On and after January 1, 2023, with
5respect to retailers whose annual gross receipts average
6$20,000 or more, all returns required to be filed pursuant to
7this Act, including, but not limited to, returns for motor
8vehicles, watercraft, aircraft, and trailers that are required
9to be registered with an agency of this State, shall be filed
10electronically. Retailers who demonstrate that they do not
11have access to the Internet or demonstrate hardship in filing
12electronically may petition the Department to waive the
13electronic filing requirement.
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    Each return shall be accompanied by the statement of
19prepaid tax issued pursuant to Section 2e for which credit is
20claimed.
21    Prior to October 1, 2003 and on and after September 1,
222004, a retailer may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Use Tax as
24provided in Section 3-85 of the Use Tax Act if the purchaser
25provides the appropriate documentation as required by Section
263-85 of the Use Tax Act. A Manufacturer's Purchase Credit

 

 

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1certification, accepted by a retailer prior to October 1, 2003
2and on and after September 1, 2004 as provided in Section 3-85
3of the Use Tax Act, may be used by that retailer to satisfy
4Retailers' Occupation Tax liability in the amount claimed in
5the certification, not to exceed 6.25% of the receipts subject
6to tax from a qualifying purchase. A Manufacturer's Purchase
7Credit reported on any original or amended return filed under
8this Act after October 20, 2003 for reporting periods prior to
9September 1, 2004 shall be disallowed. Manufacturer's Purchase
10Credit reported on annual returns due on or after January 1,
112005 will be disallowed for periods prior to September 1,
122004. No Manufacturer's Purchase Credit may be used after
13September 30, 2003 through August 31, 2004 to satisfy any tax
14liability imposed under this Act, including any audit
15liability.
16    Beginning on July 1, 2023 and through December 31, 2032, a
17retailer may accept a Sustainable Aviation Fuel Purchase
18Credit certification from an air common carrier-purchaser in
19satisfaction of Use Tax on aviation fuel as provided in
20Section 3-87 of the Use Tax Act if the purchaser provides the
21appropriate documentation as required by Section 3-87 of the
22Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
23certification accepted by a retailer in accordance with this
24paragraph may be used by that retailer to satisfy Retailers'
25Occupation Tax liability (but not in satisfaction of penalty
26or interest) in the amount claimed in the certification, not

 

 

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1to exceed 6.25% of the receipts subject to tax from a sale of
2aviation fuel. In addition, for a sale of aviation fuel to
3qualify to earn the Sustainable Aviation Fuel Purchase Credit,
4retailers must retain in their books and records a
5certification from the producer of the aviation fuel that the
6aviation fuel sold by the retailer and for which a sustainable
7aviation fuel purchase credit was earned meets the definition
8of sustainable aviation fuel under Section 3-87 of the Use Tax
9Act. The documentation must include detail sufficient for the
10Department to determine the number of gallons of sustainable
11aviation fuel sold.
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 2 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
18year being due by April 20 of such year; with the return for
19April, May, and June of a given year being due by July 20 of
20such year; with the return for July, August, and September of a
21given year being due by October 20 of such year, and with the
22return for October, November, and December of a given year
23being due by January 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,
4or trailer to another aircraft, watercraft, motor vehicle
5retailer, or trailer retailer for the purpose of resale or
6(ii) a 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
12the Department on the same uniform invoice-transaction
13reporting return form. For purposes of this Section,
14"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
15defined in Section 3-2 of the Boat Registration and Safety
16Act, a personal watercraft, or any boat equipped with an
17inboard motor.
18    In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, every person who is engaged in the
21business of leasing or renting such items and who, in
22connection with such business, sells any such item to a
23retailer for the purpose of resale is, notwithstanding any
24other provision of this Section to the contrary, authorized to
25meet the return-filing requirement of this Act by reporting
26the transfer of all the aircraft, watercraft, motor vehicles,

 

 

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

 

 

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

 

 

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

 

 

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1    No retailer's failure or refusal to remit tax under this
2Act precludes a user, who has paid the proper tax to the
3retailer, from obtaining his certificate of title or other
4evidence of title or registration (if titling or registration
5is required) upon satisfying the Department that such user has
6paid the proper tax (if tax is due) to the retailer. The
7Department shall adopt appropriate rules to carry out the
8mandate of this paragraph.
9    If the user who would otherwise pay tax to the retailer
10wants the transaction reporting return filed and the payment
11of the tax or proof of exemption made to the Department before
12the retailer is willing to take these actions and such user has
13not paid the tax to the retailer, such user may certify to the
14fact of such delay by the retailer and may (upon the Department
15being satisfied of the truth of such certification) transmit
16the information required by the transaction reporting return
17and the remittance for tax or proof of exemption directly to
18the Department and obtain his tax receipt or exemption
19determination, in which event the transaction reporting return
20and tax remittance (if a tax payment was required) shall be
21credited by the Department to the proper retailer's account
22with the Department, but without the vendor's discount
23provided for in this Section being allowed. When the user pays
24the tax directly to the Department, he shall pay the tax in the
25same amount and in the same form in which it would be remitted
26if the tax had been remitted to the Department by the retailer.

 

 

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1    On and after January 1, 2025, with respect to the lease of
2trailers, other than semitrailers as defined in Section 1-187
3of the Illinois Vehicle Code, that are required to be
4registered with an agency of this State and that are subject to
5the tax on lease receipts under this Act, notwithstanding any
6other provision of this Act to the contrary, for the purpose of
7reporting and paying tax under this Act on those lease
8receipts, lessors shall file returns in addition to and
9separate from the transaction reporting return. Lessors shall
10file those lease returns and make payment to the Department by
11electronic means on or before the 20th day of each month
12following the month, quarter, or year, as applicable, in which
13lease receipts were received. All lease receipts received by
14the lessor from the lease of those trailers during the same
15reporting period shall be reported and tax shall be paid on a
16single return form to be prescribed by the Department.
17    Refunds made by the seller during the preceding return
18period to purchasers, on account of tangible personal property
19returned to the seller, shall be allowed as a deduction under
20subdivision 5 of his monthly or quarterly return, as the case
21may be, in case the seller had theretofore included the
22receipts from the sale of such tangible personal property in a
23return filed by him and had paid the tax imposed by this Act
24with respect to such receipts.
25    Where the seller is a corporation, the return filed on
26behalf of such corporation shall be signed by the president,

 

 

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1vice-president, secretary, or treasurer or by the properly
2accredited agent of such corporation.
3    Where the seller is a limited liability company, the
4return filed on behalf of the limited liability company shall
5be signed by a manager, member, or properly accredited agent
6of the limited liability company.
7    Except as provided in this Section, the retailer filing
8the return under this Section shall, at the time of filing such
9return, pay to the Department the amount of tax imposed by this
10Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
11on and after January 1, 1990, or $5 per calendar year,
12whichever is greater, which is allowed to reimburse the
13retailer for the expenses incurred in keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. On and after January 1,
162021, a certified service provider, as defined in the Leveling
17the Playing Field for Illinois Retail Act, filing the return
18under this Section on behalf of a remote retailer shall, at the
19time of such return, pay to the Department the amount of tax
20imposed by this Act less a discount of 1.75%. A remote retailer
21using a certified service provider to file a return on its
22behalf, as provided in the Leveling the Playing Field for
23Illinois Retail Act, is not eligible for the discount.
24Beginning with returns due on or after January 1, 2025, the
25vendor's discount allowed in this Section, the Service
26Occupation Tax Act, the Use Tax Act, and the Service Use Tax

 

 

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1Act, including any local tax administered by the Department
2and reported on the same return, shall not exceed $1,000 per
3month in the aggregate for returns other than transaction
4returns filed during the month. When determining the discount
5allowed under this Section, retailers shall include the amount
6of tax that would have been due at the 1% rate but for the 0%
7rate imposed under Public Act 102-700. When determining the
8discount allowed under this Section, retailers shall include
9the amount of tax that would have been due at the 6.25% rate
10but for the 1.25% rate imposed on sales tax holiday items under
11Public Act 102-700. The discount under this Section is not
12allowed for the 1.25% portion of taxes paid on aviation fuel
13that is subject to the revenue use requirements of 49 U.S.C.
1447107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
15Section 2d of this Act shall be included in the amount on which
16such discount is computed. In the case of retailers who report
17and pay the tax on a transaction by transaction basis, as
18provided in this Section, such discount shall be taken with
19each such tax remittance instead of when such retailer files
20his periodic return, but, beginning with returns due on or
21after January 1, 2025, the vendor's discount allowed under
22this Section and the Use Tax Act, including any local tax
23administered by the Department and reported on the same
24transaction return, shall not exceed $1,000 per month for all
25transaction returns filed during the month. The discount
26allowed under this Section is allowed only for returns that

 

 

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

 

 

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1last day of the month during which such liability is incurred.
2If the month during which such tax liability is incurred began
3prior to January 1, 1985, each payment shall be in an amount
4equal to 1/4 of the taxpayer's actual liability for the month
5or an amount set by the Department not to exceed 1/4 of the
6average monthly liability of the taxpayer to the Department
7for the preceding 4 complete calendar quarters (excluding the
8month of highest liability and the month of lowest liability
9in such 4 quarter period). If the month during which such tax
10liability is incurred begins on or after January 1, 1985 and
11prior to January 1, 1987, each payment shall be in an amount
12equal to 22.5% of the taxpayer's actual liability for the
13month or 27.5% of the taxpayer's liability for the same
14calendar month of the preceding year. If the month during
15which such tax liability is incurred begins on or after
16January 1, 1987 and prior to January 1, 1988, each payment
17shall be in an amount equal to 22.5% of the taxpayer's actual
18liability for the month or 26.25% of the taxpayer's liability
19for the same calendar month of the preceding year. If the month
20during which such tax liability is incurred begins on or after
21January 1, 1988, and prior to January 1, 1989, or begins on or
22after January 1, 1996, each payment shall be in an amount equal
23to 22.5% of the taxpayer's actual liability for the month or
2425% of the taxpayer's liability for the same calendar month of
25the preceding year. If the month during which such tax
26liability is incurred begins on or after January 1, 1989, and

 

 

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1prior to January 1, 1996, each payment shall be in an amount
2equal to 22.5% of the taxpayer's actual liability for the
3month or 25% of the taxpayer's liability for the same calendar
4month of the preceding year or 100% of the taxpayer's actual
5liability for the quarter monthly reporting period. The amount
6of such quarter monthly payments shall be credited against the
7final tax liability of the taxpayer's return for that month.
8Before October 1, 2000, once applicable, the requirement of
9the making of quarter monthly payments to the Department by
10taxpayers having an average monthly tax liability of $10,000
11or more as determined in the manner provided above shall
12continue until such taxpayer's average monthly liability to
13the Department during the preceding 4 complete calendar
14quarters (excluding the month of highest liability and the
15month of lowest liability) is less than $9,000, or until such
16taxpayer's average monthly liability to the Department as
17computed for each calendar quarter of the 4 preceding complete
18calendar quarter period is less than $10,000. However, if a
19taxpayer can show the Department that a substantial change in
20the taxpayer's business has occurred which causes the taxpayer
21to anticipate that his average monthly tax liability for the
22reasonably foreseeable future will fall below the $10,000
23threshold stated above, then such taxpayer may petition the
24Department for a change in such taxpayer's reporting status.
25On and after October 1, 2000, once applicable, the requirement
26of the making of quarter monthly payments to the Department by

 

 

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1taxpayers having an average monthly tax liability of $20,000
2or more as determined in the manner provided above shall
3continue until such taxpayer's average monthly liability to
4the Department during the preceding 4 complete calendar
5quarters (excluding the month of highest liability and the
6month of lowest liability) is less than $19,000 or until such
7taxpayer's average monthly liability to the Department as
8computed for each calendar quarter of the 4 preceding complete
9calendar quarter period is less than $20,000. However, if a
10taxpayer can show the Department that a substantial change in
11the taxpayer's business has occurred which causes the taxpayer
12to anticipate that his average monthly tax liability for the
13reasonably foreseeable future will fall below the $20,000
14threshold stated above, then such taxpayer may petition the
15Department for a change in such taxpayer's reporting status.
16The Department shall change such taxpayer's reporting status
17unless it finds that such change is seasonal in nature and not
18likely to be long term. Quarter monthly payment status shall
19be determined under this paragraph as if the rate reduction to
200% in Public Act 102-700 on food for human consumption that is
21to be consumed 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

 

 

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1the same calendar month of the preceding year" shall be
2determined as if the rate reduction to 0% in Public Act 102-700
3had not occurred. Quarter monthly payment status shall be
4determined under this paragraph as if the rate reduction to
51.25% in Public Act 102-700 on sales tax holiday items had not
6occurred. For quarter monthly payments due on or after July 1,
72023 and through June 30, 2024, "25% of the taxpayer's
8liability for the same calendar month of the preceding year"
9shall be determined as if the rate reduction to 1.25% in Public
10Act 102-700 on sales tax holiday items had not occurred. If any
11such quarter monthly payment is not paid at the time or in the
12amount required by this Section, then the taxpayer shall be
13liable for penalties and interest on the difference between
14the minimum amount due as a payment and the amount of such
15quarter monthly payment actually and timely paid, except
16insofar as the taxpayer has previously made payments for that
17month to the Department in excess of the minimum payments
18previously due as provided in this Section. The Department
19shall make reasonable rules and regulations to govern the
20quarter monthly payment amount and quarter monthly payment
21dates for taxpayers who file on other than a calendar monthly
22basis.
23    The provisions of this paragraph apply before October 1,
242001. Without regard to whether a taxpayer is required to make
25quarter monthly payments as specified above, any taxpayer who
26is required by Section 2d of this Act to collect and remit

 

 

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1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to
8September 1, 1985 (the effective date of Public Act 84-221),
9each payment shall be in an amount not less than 22.5% of the
10taxpayer's actual liability under Section 2d. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1986, each payment shall be in an amount equal to
1322.5% of the taxpayer's actual liability for the month or
1427.5% of the taxpayer's liability for the same calendar month
15of the preceding calendar year. If the month during which such
16tax liability is incurred begins on or after January 1, 1987,
17each payment shall be in an amount equal to 22.5% of the
18taxpayer's actual liability for the month or 26.25% of the
19taxpayer's liability for the same calendar month of the
20preceding year. The amount of such quarter monthly payments
21shall be credited against the final tax liability of the
22taxpayer's return for that month filed under this Section or
23Section 2f, as the case may be. Once applicable, the
24requirement of the making of quarter monthly payments to the
25Department pursuant to this paragraph shall continue until
26such taxpayer's average monthly prepaid tax collections during

 

 

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

 

 

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

 

 

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1subsequently determined that all or any part of the credit
2taken was not actually due to the taxpayer, the taxpayer's %
3vendor's discount shall be reduced, if necessary, to reflect
4the difference between the credit taken and that actually due,
5and that taxpayer shall be liable for penalties and interest
6on such difference.
7    If a retailer of motor fuel is entitled to a credit under
8Section 2d of this Act which exceeds the taxpayer's liability
9to the Department under this Act for the month for which the
10taxpayer is filing a return, the Department shall issue the
11taxpayer a credit memorandum for the excess.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund, a special fund in the
14State treasury which is hereby created, the net revenue
15realized for the preceding month from the 1% tax imposed under
16this Act.
17    Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund, a special
19fund in the State treasury which is hereby created, 4% of the
20net revenue realized for the preceding month from the 6.25%
21general rate other than aviation fuel sold on or after
22December 1, 2019. This exception for aviation fuel only
23applies for so long as the revenue use requirements of 49
24U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
25    Beginning August 1, 2000, each month the Department shall
26pay into the County and Mass Transit District Fund 20% of the

 

 

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1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol. If, in any
3month, the tax on sales tax holiday items, as defined in
4Section 2-8, is imposed at the rate of 1.25%, then the
5Department shall pay 20% of the net revenue realized for that
6month from the 1.25% rate on the selling price of sales tax
7holiday items into the County and Mass Transit District Fund.
8    Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the net revenue
10realized for the preceding month from the 6.25% general rate
11on the selling price of tangible personal property other than
12aviation fuel sold on or after December 1, 2019. This
13exception for aviation fuel only applies for so long as the
14revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1547133 are binding on the State.
16    For aviation fuel sold on or after December 1, 2019, each
17month the Department shall pay into the State Aviation Program
18Fund 20% of the net revenue realized for the preceding month
19from the 6.25% general rate on the selling price of aviation
20fuel, less an amount estimated by the Department to be
21required for refunds of the 20% portion of the tax on aviation
22fuel under this Act, which amount shall be deposited into the
23Aviation Fuel Sales Tax Refund Fund. The Department shall only
24pay moneys into the State Aviation Program Fund and the
25Aviation Fuel Sales Tax Refund Fund under this Act for so long
26as the revenue use requirements of 49 U.S.C. 47107(b) and 49

 

 

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1U.S.C. 47133 are binding on the State.
2    Beginning August 1, 2000, each month the Department shall
3pay into the Local Government Tax Fund 80% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of motor fuel and gasohol. If, in any month, the
6tax on sales tax holiday items, as defined in Section 2-8, is
7imposed at the rate of 1.25%, then the Department shall pay 80%
8of the net revenue realized for that month from the 1.25% rate
9on the selling price of sales tax holiday items into the Local
10Government Tax Fund.
11    Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17are now taxed at 6.25%.
18    Beginning July 1, 2011, each month the Department shall
19pay into the Clean Air Act Permit Fund 80% of the net revenue
20realized for the preceding month from the 6.25% general rate
21on the selling price of sorbents used in Illinois in the
22process of sorbent injection as used to comply with the
23Environmental Protection Act or the federal Clean Air Act, but
24the total payment into the Clean Air Act Permit Fund under this
25Act and the Use Tax Act shall not exceed $2,000,000 in any
26fiscal year.

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1in excess of sums designated as "Total Deposit", shall be
2deposited in the aggregate from collections under Section 9 of
3the Use Tax Act, Section 9 of the Service Use Tax Act, Section
49 of the Service Occupation Tax Act, and Section 3 of the
5Retailers' Occupation Tax Act into the McCormick Place
6Expansion Project Fund in the specified fiscal years.
7Fiscal YearTotal Deposit
81993         $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000
262011146,000,000

 

 

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12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021300,000,000
112022300,000,000
122023300,000,000
132024 300,000,000
142025 300,000,000
152026 300,000,000
162027 375,000,000
172028 375,000,000
182029 375,000,000
192030 375,000,000
202031 375,000,000
212032 375,000,000
222033375,000,000
232034375,000,000
242035375,000,000
252036450,000,000
26and

 

 

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

 

 

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1Sales Tax Refund Fund an amount estimated by the Department to
2be required for refunds of the 80% portion of the tax on
3aviation fuel under this Act. The Department shall only
4deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5under this paragraph for so long as the revenue use
6requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7binding on the State.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois
13Tax Increment Fund 0.27% of 80% of the net revenue realized for
14the preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, and the
18Illinois Tax Increment Fund pursuant to the preceding
19paragraphs or in any amendments to this Section hereafter
20enacted, beginning on the first day of the first calendar
21month to occur on or after August 26, 2014 (the effective date
22of Public Act 98-1098), each month, from the collections made
23under Section 9 of the Use Tax Act, Section 9 of the Service
24Use Tax Act, Section 9 of the Service Occupation Tax Act, and
25Section 3 of the Retailers' Occupation Tax Act, the Department
26shall pay into the Tax Compliance and Administration Fund, to

 

 

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1be used, subject to appropriation, to fund additional auditors
2and compliance personnel at the Department of Revenue, an
3amount equal to 1/12 of 5% of 80% of the cash receipts
4collected during the preceding fiscal year by the Audit Bureau
5of the Department under the Use Tax Act, the Service Use Tax
6Act, the Service Occupation Tax Act, the Retailers' Occupation
7Tax Act, and associated local occupation and use taxes
8administered by the Department.
9    Subject to payments of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, the Illinois
11Tax Increment Fund, the Energy Infrastructure Fund, and the
12Tax Compliance and Administration Fund as provided in this
13Section, beginning on July 1, 2018 the Department shall pay
14each month into the Downstate Public Transportation Fund the
15moneys required to be so paid under Section 2-3 of the
16Downstate Public Transportation Act.
17    Subject to successful execution and delivery of a
18public-private agreement between the public agency and private
19entity and completion of the civic build, beginning on July 1,
202023, of the remainder of the moneys received by the
21Department under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and this Act, the Department shall
23deposit the following specified deposits in the aggregate from
24collections under the Use Tax Act, the Service Use Tax Act, the
25Service Occupation Tax Act, and the Retailers' Occupation Tax
26Act, as required under Section 8.25g of the State Finance Act

 

 

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1for distribution consistent with the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3The moneys received by the Department pursuant to this Act and
4required to be deposited into the Civic and Transit
5Infrastructure Fund are subject to the pledge, claim and
6charge set forth in Section 25-55 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8As used in this paragraph, "civic build", "private entity",
9"public-private agreement", and "public agency" have the
10meanings provided in Section 25-10 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12        Fiscal Year.............................Total Deposit
13        2024.....................................$200,000,000
14        2025....................................$206,000,000
15        2026....................................$212,200,000
16        2027....................................$218,500,000
17        2028....................................$225,100,000
18        2029....................................$288,700,000
19        2030....................................$298,900,000
20        2031....................................$309,300,000
21        2032....................................$320,100,000
22        2033....................................$331,200,000
23        2034....................................$341,200,000
24        2035....................................$351,400,000
25        2036....................................$361,900,000
26        2037....................................$372,800,000

 

 

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1        2038....................................$384,000,000
2        2039....................................$395,500,000
3        2040....................................$407,400,000
4        2041....................................$419,600,000
5        2042....................................$432,200,000
6        2043....................................$445,100,000
7    Beginning July 1, 2021 and until July 1, 2022, subject to
8the payment of amounts into the County and Mass Transit
9District Fund, the Local Government Tax Fund, the Build
10Illinois Fund, the McCormick Place Expansion Project Fund, the
11Illinois Tax Increment Fund, and the Tax Compliance and
12Administration Fund as provided in this Section, the
13Department shall pay each month into the Road Fund the amount
14estimated to represent 16% of the net revenue realized from
15the taxes imposed on motor fuel and gasohol. Beginning July 1,
162022 and until July 1, 2023, subject to the payment of amounts
17into the County and Mass Transit District Fund, the Local
18Government Tax Fund, the Build Illinois Fund, the McCormick
19Place Expansion Project Fund, the Illinois Tax Increment Fund,
20and the Tax Compliance and Administration Fund as provided in
21this Section, the Department shall pay each month into the
22Road Fund the amount estimated to represent 32% of the net
23revenue realized from the taxes imposed on motor fuel and
24gasohol. Beginning July 1, 2023 and until July 1, 2024,
25subject to the payment of amounts into the County and Mass
26Transit District Fund, the Local Government Tax Fund, the

 

 

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1Build Illinois Fund, the McCormick Place Expansion Project
2Fund, the Illinois Tax Increment Fund, and the Tax Compliance
3and Administration Fund as provided in this Section, the
4Department shall pay each month into the Road Fund the amount
5estimated to represent 48% of the net revenue realized from
6the taxes imposed on motor fuel and gasohol. Beginning July 1,
72024 and until July 1, 2025, subject to the payment of amounts
8into the County and Mass Transit District Fund, the Local
9Government Tax Fund, the Build Illinois Fund, the McCormick
10Place Expansion Project Fund, the Illinois Tax Increment Fund,
11and the Tax Compliance and Administration Fund as provided in
12this Section, the Department shall pay each month into the
13Road Fund the amount estimated to represent 64% of the net
14revenue realized from the taxes imposed on motor fuel and
15gasohol. Beginning on July 1, 2025, subject to the payment of
16amounts into the County and Mass Transit District Fund, the
17Local Government Tax Fund, the Build Illinois Fund, the
18McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, and the Tax Compliance and Administration Fund
20as provided in this Section, the Department shall pay each
21month into the Road Fund the amount estimated to represent 80%
22of the net revenue realized from the taxes imposed on motor
23fuel and gasohol. As used in this paragraph "motor fuel" has
24the meaning given to that term in Section 1.1 of the Motor Fuel
25Tax Law, and "gasohol" has the meaning given to that term in
26Section 3-40 of the Use Tax Act.

 

 

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1    Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% thereof shall be paid into the State
3treasury and 25% shall be reserved in a special account and
4used only for the transfer to the Common School Fund as part of
5the monthly transfer from the General Revenue Fund in
6accordance with Section 8a of the State Finance Act.
7    The Department may, upon separate written notice to a
8taxpayer, require the taxpayer to prepare and file with the
9Department on a form prescribed by the Department within not
10less than 60 days after receipt of the notice an annual
11information return for the tax year specified in the notice.
12Such annual return to the Department shall include a statement
13of gross receipts as shown by the retailer's last federal
14income tax return. If the total receipts of the business as
15reported in the federal income tax return do not agree with the
16gross receipts reported to the Department of Revenue for the
17same period, the retailer shall attach to his annual return a
18schedule showing a reconciliation of the 2 amounts and the
19reasons for the difference. The retailer's annual return to
20the Department shall also disclose the cost of goods sold by
21the retailer during the year covered by such return, opening
22and closing inventories of such goods for such year, costs of
23goods used from stock or taken from stock and given away by the
24retailer during such year, payroll information of the
25retailer's business during such year and any additional
26reasonable information which the Department deems would be

 

 

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

 

 

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1required to file an income tax return with the United States
2Government.
3    As soon as possible after the first day of each month, upon
4certification of the Department of Revenue, the Comptroller
5shall order transferred and the Treasurer shall transfer from
6the General Revenue Fund to the Motor Fuel Tax Fund an amount
7equal to 1.7% of 80% of the net revenue realized under this Act
8for the second preceding month. Beginning April 1, 2000, this
9transfer is no longer required and shall not be made.
10    Net revenue realized for a month shall be the revenue
11collected by the State pursuant to this Act, less the amount
12paid out during that month as refunds to taxpayers for
13overpayment of liability.
14    For greater simplicity of administration, manufacturers,
15importers and wholesalers whose products are sold at retail in
16Illinois by numerous retailers, and who wish to do so, may
17assume the responsibility for accounting and paying to the
18Department all tax accruing under this Act with respect to
19such sales, if the retailers who are affected do not make
20written objection to the Department to this arrangement.
21    Any person who promotes, organizes, or provides retail
22selling space for concessionaires or other types of sellers at
23the Illinois State Fair, DuQuoin State Fair, county fairs,
24local fairs, art shows, flea markets, and similar exhibitions
25or events, including any transient merchant as defined by
26Section 2 of the Transient Merchant Act of 1987, is required to

 

 

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1file a report with the Department providing the name of the
2merchant's business, the name of the person or persons engaged
3in merchant's business, the permanent address and Illinois
4Retailers Occupation Tax Registration Number of the merchant,
5the dates and location of the event, and other reasonable
6information that the Department may require. The report must
7be filed not later than the 20th day of the month next
8following the month during which the event with retail sales
9was held. Any person who fails to file a report required by
10this Section commits a business offense and is subject to a
11fine not to exceed $250.
12    Any person engaged in the business of selling tangible
13personal property at retail as a concessionaire or other type
14of seller at the Illinois State Fair, county fairs, art shows,
15flea markets, and similar exhibitions or events, or any
16transient merchants, as defined by Section 2 of the Transient
17Merchant Act of 1987, may be required to make a daily report of
18the amount of such sales to the Department and to make a daily
19payment of the full amount of tax due. The Department shall
20impose this requirement when it finds that there is a
21significant risk of loss of revenue to the State at such an
22exhibition or event. Such a finding shall be based on evidence
23that a substantial number of concessionaires or other sellers
24who are not residents of Illinois will be engaging in the
25business of selling tangible personal property at retail at
26the exhibition or event, or other evidence of a significant

 

 

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1risk of loss of revenue to the State. The Department shall
2notify concessionaires and other sellers affected by the
3imposition of this requirement. In the absence of notification
4by the Department, the concessionaires and other sellers shall
5file their returns as otherwise required in this Section.
6(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
7Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
865-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
91-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
10eff. 7-28-23; 103-592, Article 110, Section 110-20, eff.
116-7-24; 103-605, eff. 7-1-24; revised 10-16-24.)
 
12    (Text of Section after amendment by P.A. 103-592, Article
1375, Section 75-20)
14    Sec. 3. Except as provided in this Section, on or before
15the twentieth day of each calendar month, every person engaged
16in the business of selling, which, on and after January 1,
172025, includes leasing, tangible personal property at retail
18in this State during the preceding calendar month shall file a
19return with the Department, stating:
20        1. The name of the seller;
21        2. His residence address and the address of his
22    principal place of business and the address of the
23    principal place of business (if that is a different
24    address) from which he engages in the business of selling
25    tangible personal property at retail in this State;

 

 

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1        3. Total amount of receipts received by him during the
2    preceding calendar month or quarter, as the case may be,
3    from sales of tangible personal property, and from
4    services furnished, by him during such preceding calendar
5    month or quarter;
6        4. Total amount received by him during the preceding
7    calendar month or quarter on charge and time sales of
8    tangible personal property, and from services furnished,
9    by him prior to the month or quarter for which the return
10    is filed;
11        5. Deductions allowed by law;
12        6. Gross receipts which were received by him during
13    the preceding calendar month or quarter and upon the basis
14    of which the tax is imposed, including gross receipts on
15    food for human consumption that is to be consumed off the
16    premises where it is sold (other than alcoholic beverages,
17    food consisting of or infused with adult use cannabis,
18    soft drinks, and food that has been prepared for immediate
19    consumption) which were received during the preceding
20    calendar month or quarter and upon which tax would have
21    been due but for the 0% rate imposed under Public Act
22    102-700;
23        7. The amount of credit provided in Section 2d of this
24    Act;
25        8. The amount of tax due, including the amount of tax
26    that would have been due on food for human consumption

 

 

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1    that is to be consumed off the premises where it is sold
2    (other than alcoholic beverages, food consisting of or
3    infused with adult use cannabis, soft drinks, and food
4    that has been prepared for immediate consumption) but for
5    the 0% rate imposed under Public Act 102-700;
6        9. The signature of the taxpayer; and
7        10. Such other reasonable information as the
8    Department may require.
9    In the case of leases, except as otherwise provided in
10this Act, the lessor must remit for each tax return period only
11the tax applicable to that part of the selling price actually
12received during such tax return period.
13    On and after January 1, 2018, except for returns required
14to be filed prior to January 1, 2023 for motor vehicles,
15watercraft, aircraft, and trailers that are required to be
16registered with an agency of this State, with respect to
17retailers whose annual gross receipts average $20,000 or more,
18all returns required to be filed pursuant to this Act shall be
19filed electronically. On and after January 1, 2023, with
20respect to retailers whose annual gross receipts average
21$20,000 or more, all returns required to be filed pursuant to
22this Act, including, but not limited to, returns for motor
23vehicles, watercraft, aircraft, and trailers that are required
24to be registered with an agency of this State, shall be filed
25electronically. Retailers who demonstrate that they do not
26have access to the Internet or demonstrate hardship in filing

 

 

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1electronically may petition the Department to waive the
2electronic filing requirement.
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    Each return shall be accompanied by the statement of
8prepaid tax issued pursuant to Section 2e for which credit is
9claimed.
10    Prior to October 1, 2003 and on and after September 1,
112004, a retailer may accept a Manufacturer's Purchase Credit
12certification from a purchaser in satisfaction of Use Tax as
13provided in Section 3-85 of the Use Tax Act if the purchaser
14provides the appropriate documentation as required by Section
153-85 of the Use Tax Act. A Manufacturer's Purchase Credit
16certification, accepted by a retailer prior to October 1, 2003
17and on and after September 1, 2004 as provided in Section 3-85
18of the Use Tax Act, may be used by that retailer to satisfy
19Retailers' Occupation Tax liability in the amount claimed in
20the certification, not to exceed 6.25% of the receipts subject
21to tax from a qualifying purchase. A Manufacturer's Purchase
22Credit reported on any original or amended return filed under
23this Act after October 20, 2003 for reporting periods prior to
24September 1, 2004 shall be disallowed. Manufacturer's Purchase
25Credit reported on annual returns due on or after January 1,
262005 will be disallowed for periods prior to September 1,

 

 

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12004. No Manufacturer's Purchase Credit may be used after
2September 30, 2003 through August 31, 2004 to satisfy any tax
3liability imposed under this Act, including any audit
4liability.
5    Beginning on July 1, 2023 and through December 31, 2032, a
6retailer may accept a Sustainable Aviation Fuel Purchase
7Credit certification from an air common carrier-purchaser in
8satisfaction of Use Tax on aviation fuel as provided in
9Section 3-87 of the Use Tax Act if the purchaser provides the
10appropriate documentation as required by Section 3-87 of the
11Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
12certification accepted by a retailer in accordance with this
13paragraph may be used by that retailer to satisfy Retailers'
14Occupation Tax liability (but not in satisfaction of penalty
15or interest) in the amount claimed in the certification, not
16to exceed 6.25% of the receipts subject to tax from a sale of
17aviation fuel. In addition, for a sale of aviation fuel to
18qualify to earn the Sustainable Aviation Fuel Purchase Credit,
19retailers must retain in their books and records a
20certification from the producer of the aviation fuel that the
21aviation fuel sold by the retailer and for which a sustainable
22aviation fuel purchase credit was earned meets the definition
23of sustainable aviation fuel under Section 3-87 of the Use Tax
24Act. The documentation must include detail sufficient for the
25Department to determine the number of gallons of sustainable
26aviation fuel sold.

 

 

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

 

 

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1return shall be as otherwise provided in this Section.
2Notwithstanding any other provisions of this Act to the
3contrary, retailers selling aviation fuel shall file all
4aviation fuel tax returns and shall make all aviation fuel tax
5payments by electronic means in the manner and form required
6by the Department. For purposes of this Section, "aviation
7fuel" means jet fuel and aviation gasoline.
8    Beginning on October 1, 2003, any person who is not a
9licensed distributor, importing distributor, or manufacturer,
10as defined in the Liquor Control Act of 1934, but is engaged in
11the business of selling, at retail, alcoholic liquor shall
12file a statement with the Department of Revenue, in a format
13and at a time prescribed by the Department, showing the total
14amount paid for alcoholic liquor purchased during the
15preceding month and such other information as is reasonably
16required by the Department. The Department may adopt rules to
17require that this statement be filed in an electronic or
18telephonic format. Such rules may provide for exceptions from
19the filing requirements of this paragraph. For the purposes of
20this paragraph, the term "alcoholic liquor" shall have the
21meaning prescribed in the Liquor Control Act of 1934.
22    Beginning on October 1, 2003, every distributor, importing
23distributor, and manufacturer of alcoholic liquor as defined
24in the Liquor Control Act of 1934, shall file a statement with
25the Department of Revenue, no later than the 10th day of the
26month for the preceding month during which transactions

 

 

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1occurred, by electronic means, showing the total amount of
2gross receipts from the sale of alcoholic liquor sold or
3distributed during the preceding month to purchasers;
4identifying the purchaser to whom it was sold or distributed;
5the purchaser's tax registration number; and such other
6information reasonably required by the Department. A
7distributor, importing distributor, or manufacturer of
8alcoholic liquor must personally deliver, mail, or provide by
9electronic means to each retailer listed on the monthly
10statement a report containing a cumulative total of that
11distributor's, importing distributor's, or manufacturer's
12total sales of alcoholic liquor to that retailer no later than
13the 10th day of the month for the preceding month during which
14the transaction occurred. The distributor, importing
15distributor, or manufacturer shall notify the retailer as to
16the method by which the distributor, importing distributor, or
17manufacturer will provide the sales information. If the
18retailer is unable to receive the sales information by
19electronic means, the distributor, importing distributor, or
20manufacturer shall furnish the sales information by personal
21delivery or by mail. For purposes of this paragraph, the term
22"electronic means" includes, but is not limited to, the use of
23a secure Internet website, e-mail, or facsimile.
24    If a total amount of less than $1 is payable, refundable or
25creditable, such amount shall be disregarded if it is less
26than 50 cents and shall be increased to $1 if it is 50 cents or

 

 

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1more.
2    Notwithstanding any other provision of this Act to the
3contrary, retailers subject to tax on cannabis shall file all
4cannabis tax returns and shall make all cannabis tax payments
5by electronic means in the manner and form required by the
6Department.
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" shall be 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    Any amount which is required to be shown or reported on any
22return or other document under this Act shall, if such amount
23is not a whole-dollar amount, be increased to the nearest
24whole-dollar amount in any case where the fractional part of a
25dollar is 50 cents or more, and decreased to the nearest
26whole-dollar amount where the fractional part of a dollar is

 

 

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

 

 

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

 

 

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1the Department on the same uniform invoice-transaction
2reporting return form. For purposes of this Section,
3"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
4defined in Section 3-2 of the Boat Registration and Safety
5Act, a personal watercraft, or any boat equipped with an
6inboard motor.
7    In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, every person who is engaged in the
10business of leasing or renting such items and who, in
11connection with such business, sells any such item to a
12retailer for the purpose of resale is, notwithstanding any
13other provision of this Section to the contrary, authorized to
14meet the return-filing requirement of this Act by reporting
15the transfer of all the aircraft, watercraft, motor vehicles,
16or trailers transferred for resale during a month to the
17Department on the same uniform invoice-transaction reporting
18return form on or before the 20th of the month following the
19month in which the transfer takes place. Notwithstanding any
20other provision of this Act to the contrary, all returns filed
21under this paragraph must be filed by electronic means in the
22manner and form as required by the Department.
23    Any retailer who sells only motor vehicles, watercraft,
24aircraft, or trailers that are required to be registered with
25an agency of this State, so that all retailers' occupation tax
26liability is required to be reported, and is reported, on such

 

 

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

 

 

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

 

 

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

 

 

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1the retailer is willing to take these actions and such user has
2not paid the tax to the retailer, such user may certify to the
3fact of such delay by the retailer and may (upon the Department
4being satisfied of the truth of such certification) transmit
5the information required by the transaction reporting return
6and the remittance for tax or proof of exemption directly to
7the Department and obtain his tax receipt or exemption
8determination, in which event the transaction reporting return
9and tax remittance (if a tax payment was required) shall be
10credited by the Department to the proper retailer's account
11with the Department, but without the vendor's discount
12provided for in this Section being allowed. When the user pays
13the tax directly to the Department, he shall pay the tax in the
14same amount and in the same form in which it would be remitted
15if the tax had been remitted to the Department by the retailer.
16    On and after January 1, 2025, with respect to the lease of
17trailers, other than semitrailers as defined in Section 1-187
18of the Illinois Vehicle Code, that are required to be
19registered with an agency of this State and that are subject to
20the tax on lease receipts under this Act, notwithstanding any
21other provision of this Act to the contrary, for the purpose of
22reporting and paying tax under this Act on those lease
23receipts, lessors shall file returns in addition to and
24separate from the transaction reporting return. Lessors shall
25file those lease returns and make payment to the Department by
26electronic means on or before the 20th day of each month

 

 

HB4636 Enrolled- 155 -LRB103 38201 HLH 68335 b

1following the month, quarter, or year, as applicable, in which
2lease receipts were received. All lease receipts received by
3the lessor from the lease of those trailers during the same
4reporting period shall be reported and tax shall be paid on a
5single return form to be prescribed by the Department.
6    Refunds made by the seller during the preceding return
7period to purchasers, on account of tangible personal property
8returned to the seller, shall be allowed as a deduction under
9subdivision 5 of his monthly or quarterly return, as the case
10may be, in case the seller had theretofore included the
11receipts from the sale of such tangible personal property in a
12return filed by him and had paid the tax imposed by this Act
13with respect to such receipts.
14    Where the seller is a corporation, the return filed on
15behalf of such corporation shall be signed by the president,
16vice-president, secretary, or treasurer or by the properly
17accredited agent of such corporation.
18    Where the seller is a limited liability company, the
19return filed on behalf of the limited liability company shall
20be signed by a manager, member, or properly accredited agent
21of the limited liability company.
22    Except as provided in this Section, the retailer filing
23the return under this Section shall, at the time of filing such
24return, pay to the Department the amount of tax imposed by this
25Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26on and after January 1, 1990, or $5 per calendar year,

 

 

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1whichever is greater, which is allowed to reimburse the
2retailer for the expenses incurred in keeping records,
3preparing and filing returns, remitting the tax and supplying
4data to the Department on request. On and after January 1,
52021, a certified service provider, as defined in the Leveling
6the Playing Field for Illinois Retail Act, filing the return
7under this Section on behalf of a remote retailer shall, at the
8time of such return, pay to the Department the amount of tax
9imposed by this Act less a discount of 1.75%. A remote retailer
10using a certified service provider to file a return on its
11behalf, as provided in the Leveling the Playing Field for
12Illinois Retail Act, is not eligible for the discount.
13Beginning with returns due on or after January 1, 2025, the
14vendor's discount allowed in this Section, the Service
15Occupation Tax Act, the Use Tax Act, and the Service Use Tax
16Act, including any local tax administered by the Department
17and reported on the same return, shall not exceed $1,000 per
18month in the aggregate for returns other than transaction
19returns filed during the month. When determining the discount
20allowed under this Section, retailers shall include the amount
21of tax that would have been due at the 1% rate but for the 0%
22rate imposed under Public Act 102-700. When determining the
23discount allowed under this Section, retailers shall include
24the amount of tax that would have been due at the 6.25% rate
25but for the 1.25% rate imposed on sales tax holiday items under
26Public Act 102-700. The discount under this Section is not

 

 

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1allowed for the 1.25% portion of taxes paid on aviation fuel
2that is subject to the revenue use requirements of 49 U.S.C.
347107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
4Section 2d of this Act shall be included in the amount on which
5such discount is computed. In the case of retailers who report
6and pay the tax on a transaction by transaction basis, as
7provided in this Section, such discount shall be taken with
8each such tax remittance instead of when such retailer files
9his periodic return, but, beginning with returns due on or
10after January 1, 2025, the vendor's discount allowed under
11this Section and the Use Tax Act, including any local tax
12administered by the Department and reported on the same
13transaction return, shall not exceed $1,000 per month for all
14transaction returns filed during the month. The discount
15allowed under this Section is allowed only for returns that
16are filed in the manner required by this Act. The Department
17may disallow the discount for retailers whose certificate of
18registration is revoked at the time the return is filed, but
19only if the Department's decision to revoke the certificate of
20registration has become final.
21    Before October 1, 2000, if the taxpayer's average monthly
22tax liability to the Department under this Act, the Use Tax
23Act, the Service Occupation Tax Act, and the Service Use Tax
24Act, excluding any liability for prepaid sales tax to be
25remitted in accordance with Section 2d of this Act, was
26$10,000 or more during the preceding 4 complete calendar

 

 

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

 

 

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1equal to 22.5% of the taxpayer's actual liability for the
2month or 27.5% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during
4which such tax liability is incurred begins on or after
5January 1, 1987 and prior to January 1, 1988, each payment
6shall be in an amount equal to 22.5% of the taxpayer's actual
7liability for the month or 26.25% of the taxpayer's liability
8for the same calendar month of the preceding year. If the month
9during which such tax liability is incurred begins on or after
10January 1, 1988, and prior to January 1, 1989, or begins on or
11after January 1, 1996, each payment shall be in an amount equal
12to 22.5% of the taxpayer's actual liability for the month or
1325% of the taxpayer's liability for the same calendar month of
14the preceding year. If the month during which such tax
15liability is incurred begins on or after January 1, 1989, and
16prior to January 1, 1996, each payment shall be in an amount
17equal to 22.5% of the taxpayer's actual liability for the
18month or 25% of the taxpayer's liability for the same calendar
19month of the preceding year or 100% of the taxpayer's actual
20liability for the quarter monthly reporting period. The amount
21of such quarter monthly payments shall be credited against the
22final tax liability of the taxpayer's return for that month.
23Before October 1, 2000, once applicable, the requirement of
24the making of quarter monthly payments to the Department by
25taxpayers having an average monthly tax liability of $10,000
26or more as determined in the manner provided above 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 a change in such taxpayer's reporting status.
14On and after October 1, 2000, once applicable, the requirement
15of the making of quarter monthly payments to the Department by
16taxpayers having an average monthly tax liability of $20,000
17or more as determined in the manner provided above shall
18continue until such taxpayer's average monthly liability to
19the Department during the preceding 4 complete calendar
20quarters (excluding the month of highest liability and the
21month of lowest liability) is less than $19,000 or until such
22taxpayer's average monthly liability to the Department as
23computed for each calendar quarter of the 4 preceding complete
24calendar quarter period is less than $20,000. However, if a
25taxpayer can show the Department that a substantial change in
26the taxpayer's business has occurred which causes the taxpayer

 

 

HB4636 Enrolled- 161 -LRB103 38201 HLH 68335 b

1to anticipate that his average monthly tax liability for the
2reasonably foreseeable future will fall below the $20,000
3threshold stated above, then such taxpayer may petition the
4Department for a change in such taxpayer's reporting status.
5The Department shall change such taxpayer's reporting status
6unless it finds that such change is seasonal in nature and not
7likely to be long term. Quarter monthly payment status shall
8be determined under this paragraph as if the rate reduction to
90% in Public Act 102-700 on food for human consumption that is
10to be consumed off the premises where it is sold (other than
11alcoholic beverages, food consisting of or infused with adult
12use cannabis, soft drinks, and food that has been prepared for
13immediate consumption) had not occurred. For quarter monthly
14payments due under this paragraph on or after July 1, 2023 and
15through June 30, 2024, "25% of the taxpayer's liability for
16the same calendar month of the preceding year" shall be
17determined as if the rate reduction to 0% in Public Act 102-700
18had not occurred. Quarter monthly payment status shall be
19determined under this paragraph as if the rate reduction to
201.25% in Public Act 102-700 on sales tax holiday items had not
21occurred. For quarter monthly payments due on or after July 1,
222023 and through June 30, 2024, "25% of the taxpayer's
23liability for the same calendar month of the preceding year"
24shall be determined as if the rate reduction to 1.25% in Public
25Act 102-700 on sales tax holiday items had not occurred. If any
26such quarter monthly payment is not paid at the time or in the

 

 

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1amount required by this Section, then the taxpayer shall be
2liable for penalties and interest on the difference between
3the minimum amount due as a payment and the amount of such
4quarter monthly payment actually and timely paid, except
5insofar as the taxpayer has previously made payments for that
6month to the Department in excess of the minimum payments
7previously due as provided in this Section. The Department
8shall make reasonable rules and regulations to govern the
9quarter monthly payment amount and quarter monthly payment
10dates for taxpayers who file on other than a calendar monthly
11basis.
12    The provisions of this paragraph apply before October 1,
132001. Without regard to whether a taxpayer is required to make
14quarter monthly payments as specified above, any taxpayer who
15is required by Section 2d of this Act to collect and remit
16prepaid taxes and has collected prepaid taxes which average in
17excess of $25,000 per month during the preceding 2 complete
18calendar quarters, shall file a return with the Department as
19required by Section 2f and shall make payments to the
20Department on or before the 7th, 15th, 22nd and last day of the
21month during which such liability is incurred. If the month
22during which such tax liability is incurred began prior to
23September 1, 1985 (the effective date of Public Act 84-221),
24each payment shall be in an amount not less than 22.5% of the
25taxpayer's actual liability under Section 2d. If the month
26during which such tax liability is incurred begins on or after

 

 

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1January 1, 1986, each payment shall be in an amount equal to
222.5% of the taxpayer's actual liability for the month or
327.5% of the taxpayer's liability for the same calendar month
4of the preceding calendar year. If the month during which such
5tax liability is incurred begins on or after January 1, 1987,
6each payment shall be in an amount equal to 22.5% of the
7taxpayer's actual liability for the month or 26.25% of the
8taxpayer's liability for the same calendar month of the
9preceding year. The amount of such quarter monthly payments
10shall be credited against the final tax liability of the
11taxpayer's return for that month filed under this Section or
12Section 2f, as the case may be. Once applicable, the
13requirement of the making of quarter monthly payments to the
14Department pursuant to this paragraph shall continue until
15such taxpayer's average monthly prepaid tax collections during
16the preceding 2 complete calendar quarters is $25,000 or less.
17If any such quarter monthly payment is not paid at the time or
18in the amount required, the taxpayer shall be liable for
19penalties and interest on such difference, except insofar as
20the taxpayer has previously made payments for that month in
21excess of the minimum payments previously due.
22    The provisions of this paragraph apply on and after
23October 1, 2001. Without regard to whether a taxpayer is
24required to make quarter monthly payments as specified above,
25any taxpayer who is required by Section 2d of this Act to
26collect and remit prepaid taxes and has collected prepaid

 

 

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1taxes that average in excess of $20,000 per month during the
2preceding 4 complete calendar quarters shall file a return
3with the Department as required by Section 2f and shall make
4payments to the Department on or before the 7th, 15th, 22nd,
5and last day of the month during which the liability is
6incurred. Each payment shall be in an amount equal to 22.5% of
7the taxpayer's actual liability for the month or 25% of the
8taxpayer's liability for the same calendar month of the
9preceding year. The amount of the quarter monthly payments
10shall be credited against the final tax liability of the
11taxpayer's return for that month filed under this Section or
12Section 2f, as the case may be. Once applicable, the
13requirement of the making of quarter monthly payments to the
14Department pursuant to this paragraph shall continue until the
15taxpayer's average monthly prepaid tax collections during the
16preceding 4 complete calendar quarters (excluding the month of
17highest liability and the month of lowest liability) is less
18than $19,000 or until such taxpayer's average monthly
19liability to the Department as computed for each calendar
20quarter of the 4 preceding complete calendar quarters is less
21than $20,000. If any such quarter monthly payment is not paid
22at the time or in the amount required, the taxpayer shall be
23liable for penalties and interest on such difference, except
24insofar as the taxpayer has previously made payments for that
25month in excess of the minimum payments previously due.
26    If any payment provided for in this Section exceeds the

 

 

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

 

 

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1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund, a special fund in the
3State treasury which is hereby created, the net revenue
4realized for the preceding month from the 1% tax imposed under
5this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund, a special
8fund in the State treasury which is hereby created, 4% of the
9net revenue realized for the preceding month from the 6.25%
10general rate other than aviation fuel sold on or after
11December 1, 2019. This exception for aviation fuel only
12applies for so long as the revenue use requirements of 49
13U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the County and Mass Transit District Fund 20% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol. If, in any
18month, the tax on sales tax holiday items, as defined in
19Section 2-8, is imposed at the rate of 1.25%, then the
20Department shall pay 20% of the net revenue realized for that
21month from the 1.25% rate on the selling price of sales tax
22holiday items into the County and Mass Transit District Fund.
23    Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund 16% of the net revenue
25realized for the preceding month from the 6.25% general rate
26on the selling price of tangible personal property other than

 

 

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1aviation fuel sold on or after December 1, 2019. This
2exception for aviation fuel only applies for so long as the
3revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
447133 are binding on the State.
5    For aviation fuel sold on or after December 1, 2019, each
6month the Department shall pay into the State Aviation Program
7Fund 20% of the net revenue realized for the preceding month
8from the 6.25% general rate on the selling price of aviation
9fuel, less an amount estimated by the Department to be
10required for refunds of the 20% portion of the tax on aviation
11fuel under this Act, which amount shall be deposited into the
12Aviation Fuel Sales Tax Refund Fund. The Department shall only
13pay moneys into the State Aviation Program Fund and the
14Aviation Fuel Sales Tax Refund Fund under this Act for so long
15as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16U.S.C. 47133 are binding on the State.
17    Beginning August 1, 2000, each month the Department shall
18pay into the Local Government Tax Fund 80% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of motor fuel and gasohol. If, in any month, the
21tax on sales tax holiday items, as defined in Section 2-8, is
22imposed at the rate of 1.25%, then the Department shall pay 80%
23of the net revenue realized for that month from the 1.25% rate
24on the selling price of sales tax holiday items into the Local
25Government Tax Fund.
26    Beginning October 1, 2009, each month the Department shall

 

 

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

 

 

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1equal to the difference between the average monthly claims for
2payment by the fund and the average monthly revenues deposited
3into the fund, excluding payments made pursuant to this
4paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, the Service
7Use Tax Act, the Service Occupation Tax Act, and this Act, each
8month the Department shall deposit $500,000 into the State
9Crime Laboratory Fund.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to this Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act, such Acts
20being hereinafter called the "Tax Acts" and such aggregate of
212.2% or 3.8%, as the case may be, of moneys being hereinafter
22called the "Tax Act Amount", and (2) the amount transferred to
23the Build Illinois Fund from the State and Local Sales Tax
24Reform Fund shall be less than the Annual Specified Amount (as
25hereinafter defined), an amount equal to the difference shall
26be immediately paid into the Build Illinois Fund from other

 

 

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1moneys received by the Department pursuant to the Tax Acts;
2the "Annual Specified Amount" means the amounts specified
3below for fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount
51986$54,800,000
61987$76,650,000
71988$80,480,000
81989$88,510,000
91990$115,330,000
101991$145,470,000
111992$182,730,000
121993$206,520,000;
13and means the Certified Annual Debt Service Requirement (as
14defined in Section 13 of the Build Illinois Bond Act) or the
15Tax Act Amount, whichever is greater, for fiscal year 1994 and
16each fiscal year thereafter; and further provided, that if on
17the last business day of any month the sum of (1) the Tax Act
18Amount required to be deposited into the Build Illinois Bond
19Account in the Build Illinois Fund during such month and (2)
20the amount transferred to the Build Illinois Fund from the
21State and Local Sales Tax Reform Fund shall have been less than
221/12 of the Annual Specified Amount, an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and, further provided, that in no event shall the
26payments required under the preceding proviso result in

 

 

HB4636 Enrolled- 171 -LRB103 38201 HLH 68335 b

1aggregate payments into the Build Illinois Fund pursuant to
2this clause (b) for any fiscal year in excess of the greater of
3(i) the Tax Act Amount or (ii) the Annual Specified Amount for
4such fiscal year. The amounts payable into the Build Illinois
5Fund under clause (b) of the first sentence in this paragraph
6shall be payable only until such time as the aggregate amount
7on deposit under each trust indenture securing Bonds issued
8and outstanding pursuant to the Build Illinois Bond Act is
9sufficient, taking into account any future investment income,
10to fully provide, in accordance with such indenture, for the
11defeasance of or the payment of the principal of, premium, if
12any, and interest on the Bonds secured by such indenture and on
13any Bonds expected to be issued thereafter and all fees and
14costs payable with respect thereto, all as certified by the
15Director of the Bureau of the Budget (now Governor's Office of
16Management and Budget). If on the last business day of any
17month in which Bonds are outstanding pursuant to the Build
18Illinois Bond Act, the aggregate of moneys deposited in the
19Build Illinois Bond Account in the Build Illinois Fund in such
20month shall be less than the amount required to be transferred
21in such month from the Build Illinois Bond Account to the Build
22Illinois Bond Retirement and Interest Fund pursuant to Section
2313 of the Build Illinois Bond Act, an amount equal to such
24deficiency shall be immediately paid from other moneys
25received by the Department pursuant to the Tax Acts to the
26Build Illinois Fund; provided, however, that any amounts paid

 

 

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

 

 

HB4636 Enrolled- 173 -LRB103 38201 HLH 68335 b

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021300,000,000
262022300,000,000

 

 

HB4636 Enrolled- 174 -LRB103 38201 HLH 68335 b

12023300,000,000
22024 300,000,000
32025 300,000,000
42026 300,000,000
52027 375,000,000
62028 375,000,000
72029 375,000,000
82030 375,000,000
92031 375,000,000
102032 375,000,000
112033375,000,000
122034375,000,000
132035375,000,000
142036450,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23    Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

 

 

HB4636 Enrolled- 175 -LRB103 38201 HLH 68335 b

1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total
9Deposit", has been deposited.
10    Subject to payment of amounts into the Capital Projects
11Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, for aviation fuel sold on or after December 1, 2019,
15the Department shall each month deposit into the Aviation Fuel
16Sales Tax Refund Fund an amount estimated by the Department to
17be required for refunds of the 80% portion of the tax on
18aviation fuel under this Act. The Department shall only
19deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20under this paragraph for so long as the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22binding on the State.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

 

 

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12013, the Department shall each month pay into the Illinois
2Tax Increment Fund 0.27% of 80% of the net revenue realized for
3the preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5    Subject to payment of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, and the
7Illinois Tax Increment Fund pursuant to the preceding
8paragraphs or in any amendments to this Section hereafter
9enacted, beginning on the first day of the first calendar
10month to occur on or after August 26, 2014 (the effective date
11of Public Act 98-1098), each month, from the collections made
12under Section 9 of the Use Tax Act, Section 9 of the Service
13Use Tax Act, Section 9 of the Service Occupation Tax Act, and
14Section 3 of the Retailers' Occupation Tax Act, the Department
15shall pay into the Tax Compliance and Administration Fund, to
16be used, subject to appropriation, to fund additional auditors
17and compliance personnel at the Department of Revenue, an
18amount equal to 1/12 of 5% of 80% of the cash receipts
19collected during the preceding fiscal year by the Audit Bureau
20of the Department under the Use Tax Act, the Service Use Tax
21Act, the Service Occupation Tax Act, the Retailers' Occupation
22Tax Act, and associated local occupation and use taxes
23administered 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

 

 

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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.

 

 

HB4636 Enrolled- 178 -LRB103 38201 HLH 68335 b

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, and the Tax Compliance and

 

 

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1Administration Fund as provided in this Section, the
2Department shall pay each month into the Road Fund the amount
3estimated to represent 16% of the net revenue realized from
4the taxes imposed on motor fuel and gasohol. Beginning July 1,
52022 and until July 1, 2023, subject to the payment of amounts
6into the County and Mass Transit District Fund, the Local
7Government Tax Fund, the Build Illinois Fund, the McCormick
8Place Expansion Project Fund, the Illinois Tax Increment Fund,
9and the Tax Compliance and Administration Fund as provided in
10this Section, the Department shall pay each month into the
11Road Fund the amount estimated to represent 32% of the net
12revenue realized from the taxes imposed on motor fuel and
13gasohol. Beginning July 1, 2023 and until July 1, 2024,
14subject to the payment of amounts into the County and Mass
15Transit District Fund, the Local Government Tax Fund, the
16Build Illinois Fund, the McCormick Place Expansion Project
17Fund, the Illinois Tax Increment Fund, and the Tax Compliance
18and Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 48% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. Beginning July 1,
222024 and until July 1, 2025, subject to the payment of amounts
23into the County and Mass Transit District Fund, the Local
24Government Tax Fund, the Build Illinois Fund, the McCormick
25Place Expansion Project Fund, the Illinois Tax Increment Fund,
26and the Tax Compliance and Administration Fund as provided in

 

 

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1this Section, the Department shall pay each month into the
2Road Fund the amount estimated to represent 64% of the net
3revenue realized from the taxes imposed on motor fuel and
4gasohol. Beginning on July 1, 2025, subject to the payment of
5amounts into the County and Mass Transit District Fund, the
6Local Government Tax Fund, the Build Illinois Fund, the
7McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, and the Tax Compliance and Administration Fund
9as provided in this Section, the Department shall pay each
10month into the Road Fund the amount estimated to represent 80%
11of the net revenue realized from the taxes imposed on motor
12fuel and gasohol. As used in this paragraph "motor fuel" has
13the meaning given to that term in Section 1.1 of the Motor Fuel
14Tax Law, and "gasohol" has the meaning given to that term in
15Section 3-40 of the Use Tax Act.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% thereof shall be paid into the State
18treasury and 25% shall be reserved in a special account and
19used only for the transfer to the Common School Fund as part of
20the monthly transfer from the General Revenue Fund in
21accordance with Section 8a of the State Finance Act.
22    The Department may, upon separate written notice to a
23taxpayer, require the taxpayer to prepare and file with the
24Department on a form prescribed by the Department within not
25less than 60 days after receipt of the notice an annual
26information return for the tax year specified in the notice.

 

 

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

 

 

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1    penalty to be assessed and collected in the same manner as
2    any other penalty provided for in this Act.
3        (ii) On and after January 1, 1994, the taxpayer shall
4    be liable for a penalty as described in Section 3-4 of the
5    Uniform Penalty and Interest Act.
6    The chief executive officer, proprietor, owner, or highest
7ranking manager shall sign the annual return to certify the
8accuracy of the information contained therein. Any person who
9willfully signs the annual return containing false or
10inaccurate information shall be guilty of perjury and punished
11accordingly. The annual return form prescribed by the
12Department shall include a warning that the person signing the
13return may be liable for perjury.
14    The provisions of this Section concerning the filing of an
15annual information return do not apply to a retailer who is not
16required to file an income tax return with the United States
17Government.
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

 

 

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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    Any person who promotes, organizes, or provides retail
11selling space for concessionaires or other types of sellers at
12the Illinois State Fair, DuQuoin State Fair, county fairs,
13local fairs, art shows, flea markets, and similar exhibitions
14or events, including any transient merchant as defined by
15Section 2 of the Transient Merchant Act of 1987, is required to
16file a report with the Department providing the name of the
17merchant's business, the name of the person or persons engaged
18in merchant's business, the permanent address and Illinois
19Retailers Occupation Tax Registration Number of the merchant,
20the dates and location of the event, and other reasonable
21information that the Department may require. The report must
22be filed not later than the 20th day of the month next
23following the month during which the event with retail sales
24was held. Any person who fails to file a report required by
25this Section commits a business offense and is subject to a
26fine not to exceed $250.

 

 

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1    Any person engaged in the business of selling tangible
2personal property at retail as a concessionaire or other type
3of seller at the Illinois State Fair, county fairs, art shows,
4flea markets, and similar exhibitions or events, or any
5transient merchants, as defined by Section 2 of the Transient
6Merchant Act of 1987, may be required to make a daily report of
7the amount of such sales to the Department and to make a daily
8payment of the full amount of tax due. The Department shall
9impose this requirement when it finds that there is a
10significant risk of loss of revenue to the State at such an
11exhibition or event. Such a finding shall be based on evidence
12that a substantial number of concessionaires or other sellers
13who are not residents of Illinois will be engaging in the
14business of selling tangible personal property at retail at
15the exhibition or event, or other evidence of a significant
16risk of loss of revenue to the State. The Department shall
17notify concessionaires and other sellers affected by the
18imposition of this requirement. In the absence of notification
19by the Department, the concessionaires and other sellers shall
20file their returns as otherwise required in this Section.
21(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
22Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
2365-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
241-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
25eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
26103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,

 

 

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1eff. 7-1-24; revised 10-16-24.)
 
2    Section 45. The Tobacco Products Tax Act of 1995 is
3amended by changing Section 10-20 as follows:
 
4    (35 ILCS 143/10-20)
5    Sec. 10-20. Distributor's licenses. It shall be unlawful
6for any person to engage in business as a distributor of
7tobacco products within the meaning of this Act without first
8having obtained a license to do so from the Department.
9Application for that license shall be made to the Department
10in a form prescribed and furnished by the Department. Each
11applicant for a license shall furnish to the Department on a
12form, signed and verified by the applicant, the following
13information:
14        (1) The name of the applicant.
15        (2) The address of the location at which the applicant
16    proposes to engage in business as a distributor of tobacco
17    products.
18        (3) Other information the Department may reasonably
19    require.
20    Each distributor, except for a distributor who is applying
21for a distributor's license under this Act for the first time
22or a distributor who, in the preceding year, had less than
23$50,000 of tax liability, shall also file with the Department
24a bond in an amount not to exceed (i) 3 times the amount of the

 

 

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1distributor's average monthly tax liability or (ii) $50,000,
2whichever amount is lower, on a form to be approved by the
3Department. The Department shall fix the amount of the bond
4for each applicant, taking into consideration the amount of
5money expected to become due from the applicant under this
6Act. The amount of bond required by the Department shall be an
7amount that, in its opinion, will protect the State of
8Illinois against failure to pay the amount that may become due
9from the applicant under this Act. Except as otherwise
10provided in this Section, the bond, a reissue, or a substitute
11shall be kept in full force and effect during the entire period
12covered by the license. A separate application for license
13shall be made, and bond filed, for each place of business at
14which a person who is required to procure a distributor's
15license proposes to engage in business as a distributor under
16this Act.
17    The Department, upon receipt of an application and bond,
18if required, in proper form, shall issue to the applicant a
19license, in a form prescribed by the Department, which shall
20permit the applicant to whom it is issued to engage in business
21as a distributor at the place shown on his or her application.
22The license shall be issued by the Department without charge
23or cost to the applicant. No license issued under this Act is
24transferable or assignable. The license shall be conspicuously
25displayed in the place of business conducted by the licensee
26under the license.

 

 

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1    Licenses issued by the Department under this Act shall be
2valid for a period not to exceed one year after issuance unless
3sooner revoked, canceled, or suspended as provided in this
4Act.
5    No license shall be issued to any person who is in default
6to the State of Illinois for moneys due under this Act or any
7other tax Act administered by the Department.
8    The Department shall discharge any surety and shall
9release and return any bond provided to it by a taxpayer under
10this Section within 90 days after:
11        (1) the taxpayer becomes a prior continuous compliance
12    taxpayer; or
13        (2) the taxpayer has ceased to collect receipts on
14    which the taxpayer is required to remit the tax under this
15    Act to the Department, has filed a final tax return, and
16    has paid to the Department an amount sufficient to
17    discharge his remaining tax liability as determined by the
18    Department under this Act.
19    For the purposes of item (2), the Department shall make a
20final determination of the taxpayer's outstanding tax
21liability as expeditiously as possible after the taxpayer's
22final tax return under this Act has been filed. If the
23Department will be unable to make such a final determination
24within 45 days after receiving the taxpayer's final tax
25return, then the Department shall notify the taxpayer within
26that 45-day period stating the reasons why it is unable to make

 

 

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1the final determination within that 45-day period.
2    The Department may, in its discretion, upon application,
3authorize the payment of the tax imposed under Section 10-10
4by any distributor or manufacturer not otherwise subject to
5the tax imposed under this Act who, to the satisfaction of the
6Department, furnishes adequate security to ensure payment of
7the tax. The distributor or manufacturer shall be issued,
8without charge, a license to remit the tax. When so
9authorized, it shall be the duty of the distributor or
10manufacturer to remit the tax imposed upon the wholesale price
11of tobacco products sold or otherwise disposed of to retailers
12or consumers located in this State, in the same manner and
13subject to the same requirements as any other distributor or
14manufacturer licensed under this Act.
15    The Department may revoke, suspend, or cancel the license
16of a distributor of roll-your-own tobacco (as that term is
17used in Section 10 of the Tobacco Product Manufacturers'
18Escrow Act) under this Act if the tobacco product
19manufacturer, as defined in Section 10 of the Tobacco Product
20Manufacturers' Escrow Act, that made or sold the roll-your-own
21tobacco has failed to become a participating manufacturer, as
22defined in subdivision (a)(1) of Section 15 of the Tobacco
23Product Manufacturers' Escrow Act, or has failed to create a
24qualified escrow fund for any roll-your-own tobacco
25manufactured by the tobacco product manufacturer and sold in
26this State or otherwise failed to bring itself into compliance

 

 

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1with subdivision (a)(2) of Section 15 of the Tobacco Product
2Manufacturers' Escrow Act.
3    Any applicant applying for a distributor's license after
4the applicant's distributor's license has been revoked by the
5Department shall also file a bond with the Department in an
6amount equal to 3 times the amount of the applicant's average
7monthly tax liability under this Act, as that average monthly
8tax liability was calculated immediately prior to the
9revocation of the applicant's distributor's license.
10    Any person aggrieved by any decision of the Department
11under this Section may, within 20 days after notice of that
12decision, protest and request a hearing, whereupon the
13Department must give notice to that person of the time and
14place fixed for the hearing and must hold a hearing in
15conformity with the provisions of this Act and then issue its
16final administrative decision in the matter to that person. In
17the absence of such a protest within 20 days, the Department's
18decision becomes final without any further determination being
19made or notice given.
20(Source: P.A. 103-1001, eff. 8-9-24.)
 
21    Section 60. The Illinois Municipal Code is amended by
22changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5
23as follows:
 
24    (65 ILCS 5/8-11-1.1)  (from Ch. 24, par. 8-11-1.1)

 

 

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1    Sec. 8-11-1.1. Non-home rule municipalities; imposition of
2taxes.
3    (a) The corporate authorities of a non-home rule
4municipality may impose by ordinance or resolution the taxes
5authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this
6Act.
7    (b) (Blank).
8    (c) Until January 1, 1992, an ordinance or resolution
9imposing the tax of not more than 1% hereunder or
10discontinuing the same shall be adopted and a certified copy
11thereof, together with a certification that the ordinance or
12resolution received referendum approval in the case of the
13imposition of such tax, filed with the Department of Revenue,
14on or before the first day of June, whereupon the Department
15shall proceed to administer and enforce the additional tax or
16to discontinue the tax, as the case may be, as of the first day
17of September next following such adoption and filing.
18    Beginning January 1, 1992 and through December 31, 1992,
19an ordinance or resolution imposing or discontinuing the tax
20hereunder shall be adopted and a certified copy thereof filed
21with the Department on or before the first day of July,
22whereupon the Department shall proceed to administer and
23enforce this Section as of the first day of October next
24following such adoption and filing.
25    Beginning January 1, 1993, and through September 30, 2002,
26an ordinance or resolution imposing or discontinuing the tax

 

 

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1hereunder shall be adopted and a certified copy thereof filed
2with the Department on or before the first day of October,
3whereupon the Department shall proceed to administer and
4enforce this Section as of the first day of January next
5following such adoption and filing.
6    Beginning October 1, 2002, and through December 31, 2013,
7an ordinance or resolution imposing or discontinuing the tax
8under this Section or effecting a change in the rate of tax
9must either (i) be adopted and a certified copy of the
10ordinance or resolution filed with the Department on or before
11the first day of April, whereupon the Department shall proceed
12to administer and enforce this Section as of the first day of
13July next following the adoption and filing; or (ii) be
14adopted and a certified copy of the ordinance or resolution
15filed with the Department on or before the first day of
16October, whereupon the Department shall proceed to administer
17and enforce this Section as of the first day of January next
18following the adoption and filing.
19    If Beginning January 1, 2014, if an ordinance or
20resolution imposing the tax under this Section, discontinuing
21the tax under this Section, or effecting a change in the rate
22of tax under this Section is adopted, a certified copy thereof
23shall be filed with the Department of Revenue, either (i) on or
24before the first day of April May, whereupon the Department
25shall proceed to administer and enforce this Section as of the
26first day of July next following the adoption and filing; or

 

 

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1(ii) on or before the first day of October, whereupon the
2Department shall proceed to administer and enforce this
3Section as of the first day of January next following the
4adoption and filing.
5    Notwithstanding any provision in this Section to the
6contrary, if, in a non-home rule municipality with more than
7150,000 but fewer than 200,000 inhabitants, as determined by
8the last preceding federal decennial census, an ordinance or
9resolution under this Section imposes or discontinues a tax or
10changes the tax rate as of July 1, 2007, then that ordinance or
11resolution, together with a certification that the ordinance
12or resolution received referendum approval in the case of the
13imposition of the tax, must be adopted and a certified copy of
14that ordinance or resolution must be filed with the Department
15on or before May 15, 2007, whereupon the Department shall
16proceed to administer and enforce this Section as of July 1,
172007.
18    Notwithstanding any provision in this Section to the
19contrary, if, in a non-home rule municipality with more than
206,500 but fewer than 7,000 inhabitants, as determined by the
21last preceding federal decennial census, an ordinance or
22resolution under this Section imposes or discontinues a tax or
23changes the tax rate on or before May 20, 2009, then that
24ordinance or resolution, together with a certification that
25the ordinance or resolution received referendum approval in
26the case of the imposition of the tax, must be adopted and a

 

 

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1certified copy of that ordinance or resolution must be filed
2with the Department on or before May 20, 2009, whereupon the
3Department shall proceed to administer and enforce this
4Section as of July 1, 2009.
5    A non-home rule municipality may file a certified copy of
6an ordinance or resolution with the Department of Revenue, as
7required under this Section, only after October 2, 2000.
8    The tax authorized by this Section may not be more than 1%
9and may be imposed only in 1/4% increments.
10(Source: P.A. 103-781, eff. 8-5-24.)
 
11    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
12    (Text of Section before amendment by P.A. 103-592)
13    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
14Occupation Tax Act. The corporate authorities of a non-home
15rule municipality may impose, by ordinance or resolution
16adopted in the manner described in Section 8-11-1.1, a tax
17upon all persons engaged in the business of selling tangible
18personal property, other than on an item of tangible personal
19property which is titled and registered by an agency of this
20State's Government, at retail in the municipality. If imposed,
21the tax shall be imposed on the gross receipts from such sales
22made in the course of such business. The proceeds of the tax
23may be used for expenditure on public infrastructure or for
24property tax relief or both, as defined in Section 8-11-1.2 if
25approved by referendum as provided in Section 8-11-1.1, of the

 

 

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1gross receipts from such sales made in the course of such
2business. If the tax is approved by referendum on or after July
314, 2010 (the effective date of Public Act 96-1057) and before
4August 5, 2024 (the effective date of Public Act 103-781), the
5corporate authorities of the a non-home rule municipality may,
6until January 1, 2031 July 1, 2030, use the proceeds of the tax
7for expenditure on municipal operations, in addition to or in
8lieu of any expenditure on public infrastructure or for
9property tax relief. If the tax is approved by an ordinance or
10resolution adopted on or after August 5, 2024 (the effective
11date of Public Act 103-781), the corporate authorities of the
12non-home rule municipality may, until January 1, 2031, use the
13proceeds of the tax for expenditure on municipal operations,
14in addition to or in lieu of any expenditure on public
15infrastructure or for property tax relief. The tax imposed may
16not be more than 1% and may be imposed only in 1/4% increments.
17The tax may not be imposed on tangible personal property taxed
18at the 1% rate under the Retailers' Occupation Tax Act (or at
19the 0% rate imposed under this amendatory Act of the 102nd
20General Assembly). Beginning December 1, 2019, this tax is not
21imposed on sales of aviation fuel unless the tax revenue is
22expended for airport-related purposes. If a municipality does
23not have an airport-related purpose to which it dedicates
24aviation fuel tax revenue, then aviation fuel is excluded from
25the tax. Each municipality must comply with the certification
26requirements for airport-related purposes under Section 2-22

 

 

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1of the Retailers' Occupation Tax Act. For purposes of this
2Section, "airport-related purposes" has the meaning ascribed
3in Section 6z-20.2 of the State Finance Act. This exclusion
4for aviation fuel only applies for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the municipality. The tax imposed by a municipality
7pursuant to this Section and all civil penalties that may be
8assessed as an incident thereof shall be collected and
9enforced by the State Department of Revenue. The certificate
10of registration which is issued by the Department to a
11retailer under the Retailers' Occupation Tax Act shall permit
12such retailer to engage in a business which is taxable under
13any ordinance or resolution enacted pursuant to this Section
14without registering separately with the Department under such
15ordinance or resolution or under this Section. The Department
16shall have full power to administer and enforce this Section;
17to collect all taxes and penalties due hereunder; to dispose
18of taxes and penalties so collected in the manner hereinafter
19provided, and to determine all rights to credit memoranda,
20arising on account of the erroneous payment of tax or penalty
21hereunder. In the administration of, and compliance with, this
22Section, the Department and persons who are subject to this
23Section shall have the same rights, remedies, privileges,
24immunities, powers and duties, and be subject to the same
25conditions, restrictions, limitations, penalties and
26definitions of terms, and employ the same modes of procedure,

 

 

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1as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
22 through 2-65 (in respect to all provisions therein other
3than the State rate of tax), 2c, 3 (except as to the
4disposition of taxes and penalties collected, and except that
5the retailer's discount is not allowed for taxes paid on
6aviation fuel that are subject to the revenue use requirements
7of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
85d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
910, 11, 12 and 13 of the Retailers' Occupation Tax Act and
10Section 3-7 of the Uniform Penalty and Interest Act as fully as
11if those provisions were set forth herein.
12    No municipality may impose a tax under this Section unless
13the municipality also imposes a tax at the same rate under
14Section 8-11-1.4 of this Code.
15    Persons subject to any tax imposed pursuant to the
16authority granted in this Section may reimburse themselves for
17their seller's tax liability hereunder by separately stating
18such tax as an additional charge, which charge may be stated in
19combination, in a single amount, with State tax which sellers
20are required to collect under the Use Tax Act, pursuant to such
21bracket schedules as the Department may prescribe.
22    Whenever the Department determines that a refund should be
23made under this Section to a claimant instead of issuing a
24credit memorandum, the Department shall notify the State
25Comptroller, who shall cause the order to be drawn for the
26amount specified, and to the person named, in such

 

 

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1notification from the Department. Such refund shall be paid by
2the State Treasurer out of the non-home rule municipal
3retailers' occupation tax fund or the Local Government
4Aviation Trust Fund, as appropriate.
5    Except as otherwise provided, the Department shall
6forthwith pay over to the State Treasurer, ex officio, as
7trustee, all taxes and penalties collected hereunder for
8deposit into the Non-Home Rule Municipal Retailers' Occupation
9Tax Fund. Taxes and penalties collected on aviation fuel sold
10on or after December 1, 2019, shall be immediately paid over by
11the Department to the State Treasurer, ex officio, as trustee,
12for deposit into the Local Government Aviation Trust Fund. The
13Department shall only pay moneys into the Local Government
14Aviation Trust Fund under this Section for so long as the
15revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1647133 are binding on the municipality.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the
19Department of Revenue, the Comptroller shall order
20transferred, and the Treasurer shall transfer, to the STAR
21Bonds Revenue Fund the local sales tax increment, as defined
22in the Innovation Development and Economy Act, collected under
23this Section during the second preceding calendar month for
24sales within a STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

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1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities,
3the municipalities to be those from which retailers have paid
4taxes or penalties hereunder to the Department during the
5second preceding calendar month. The amount to be paid to each
6municipality shall be the amount (not including credit
7memoranda and not including taxes and penalties collected on
8aviation fuel sold on or after December 1, 2019) collected
9hereunder during the second preceding calendar month by the
10Department plus an amount the Department determines is
11necessary to offset any amounts which were erroneously paid to
12a different taxing body, and not including an amount equal to
13the amount of refunds made during the second preceding
14calendar month by the Department on behalf of such
15municipality, and not including any amount which the
16Department determines is necessary to offset any amounts which
17were payable to a different taxing body but were erroneously
18paid to the municipality, and not including any amounts that
19are transferred to the STAR Bonds Revenue Fund, less 1.5% of
20the remainder, which the Department shall transfer into the
21Tax Compliance and Administration Fund. The Department, at the
22time of each monthly disbursement to the municipalities, shall
23prepare and certify to the State Comptroller the amount to be
24transferred into the Tax Compliance and Administration Fund
25under this Section. Within 10 days after receipt, by the
26Comptroller, of the disbursement certification to the

 

 

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1municipalities and the Tax Compliance and Administration Fund
2provided for in this Section to be given to the Comptroller by
3the Department, the Comptroller shall cause the orders to be
4drawn for the respective amounts in accordance with the
5directions contained in such certification.
6    For the purpose of determining the local governmental unit
7whose tax is applicable, a retail sale, by a producer of coal
8or other mineral mined in Illinois, is a sale at retail at the
9place where the coal or other mineral mined in Illinois is
10extracted from the earth. This paragraph does not apply to
11coal or other mineral when it is delivered or shipped by the
12seller to the purchaser at a point outside Illinois so that the
13sale is exempt under the Federal Constitution as a sale in
14interstate or foreign commerce.
15    Nothing in this Section shall be construed to authorize a
16municipality to impose a tax upon the privilege of engaging in
17any business which under the constitution of the United States
18may not be made the subject of taxation by this State.
19    When certifying the amount of a monthly disbursement to a
20municipality under this Section, the Department shall increase
21or decrease such amount by an amount necessary to offset any
22misallocation of previous disbursements. The offset amount
23shall be the amount erroneously disbursed within the previous
246 months from the time a misallocation is discovered.
25    The Department of Revenue shall implement Public Act
2691-649 so as to collect the tax on and after January 1, 2002.

 

 

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1    As used in this Section, "municipal" and "municipality"
2mean a city, village, or incorporated town, including an
3incorporated town which has superseded a civil township.
4    This Section shall be known and may be cited as the
5Non-Home Rule Municipal Retailers' Occupation Tax Act.
6(Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20;
7101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff.
84-19-22.)
 
9    (Text of Section after amendment by P.A. 103-592)
10    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
11Occupation Tax Act. The corporate authorities of a non-home
12rule municipality may impose, by ordinance or resolution
13adopted in the manner described in Section 8-11-1.1, a tax
14upon all persons engaged in the business of selling tangible
15personal property, other than on an item of tangible personal
16property which is titled and registered by an agency of this
17State's Government, at retail in the municipality. If imposed,
18the tax shall be imposed on the gross receipts from such sales
19made in the course of such business. The proceeds of the tax
20may be used for expenditure on public infrastructure or for
21property tax relief or both, as defined in Section 8-11-1.2 if
22approved by referendum as provided in Section 8-11-1.1, of the
23gross receipts from such sales made in the course of such
24business. If the tax is approved by referendum on or after July
2514, 2010 (the effective date of Public Act 96-1057) and before

 

 

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1August 5, 2024 (the effective date of Public Act 103-781), the
2corporate authorities of the a non-home rule municipality may,
3until January 1, 2031 July 1, 2030, use the proceeds of the tax
4for expenditure on municipal operations, in addition to or in
5lieu of any expenditure on public infrastructure or for
6property tax relief. If the tax is approved by an ordinance or
7resolution adopted on or after August 5, 2024 (the effective
8date of Public Act 103-781), the corporate authorities of the
9non-home rule municipality may, until January 1, 2031, use the
10proceeds of the tax for expenditure on municipal operations,
11in addition to or in lieu of any expenditure on public
12infrastructure or for property tax relief. The tax imposed may
13not be more than 1% and may be imposed only in 1/4% increments.
14The tax may not be imposed on tangible personal property taxed
15at the 1% rate under the Retailers' Occupation Tax Act (or at
16the 0% rate imposed under this amendatory Act of the 102nd
17General Assembly). Beginning December 1, 2019, this tax is not
18imposed on sales of aviation fuel unless the tax revenue is
19expended for airport-related purposes. If a municipality does
20not have an airport-related purpose to which it dedicates
21aviation fuel tax revenue, then aviation fuel is excluded from
22the tax. Each municipality must comply with the certification
23requirements for airport-related purposes under Section 2-22
24of the Retailers' Occupation Tax Act. For purposes of this
25Section, "airport-related purposes" has the meaning ascribed
26in Section 6z-20.2 of the State Finance Act. This exclusion

 

 

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1for aviation fuel only applies for so long as the revenue use
2requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3binding on the municipality. The tax imposed by a municipality
4pursuant to this Section and all civil penalties that may be
5assessed as an incident thereof shall be collected and
6enforced by the State Department of Revenue. The certificate
7of registration which is issued by the Department to a
8retailer under the Retailers' Occupation Tax Act shall permit
9such retailer to engage in a business which is taxable under
10any ordinance or resolution enacted pursuant to this Section
11without registering separately with the Department under such
12ordinance or resolution or under this Section. The Department
13shall have full power to administer and enforce this Section;
14to collect all taxes and penalties due hereunder; to dispose
15of taxes and penalties so collected in the manner hereinafter
16provided, and to determine all rights to credit memoranda,
17arising on account of the erroneous payment of tax or penalty
18hereunder. In the administration of, and compliance with, this
19Section, the Department and persons who are subject to this
20Section shall have the same rights, remedies, privileges,
21immunities, powers and duties, and be subject to the same
22conditions, restrictions, limitations, penalties and
23definitions of terms, and employ the same modes of procedure,
24as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
252 through 2-65 (in respect to all provisions therein other
26than the State rate of tax), 2c, 3 (except as to the

 

 

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1disposition of taxes and penalties collected, and except that
2the retailer's discount is not allowed for taxes paid on
3aviation fuel that are subject to the revenue use requirements
4of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c,
55d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
610, 11, 12 and 13 of the Retailers' Occupation Tax Act and
7Section 3-7 of the Uniform Penalty and Interest Act as fully as
8if those provisions were set forth herein.
9    No municipality may impose a tax under this Section unless
10the municipality also imposes a tax at the same rate under
11Section 8-11-1.4 of this Code.
12    If, on January 1, 2025, a unit of local government has in
13effect a tax under this Section, or if, after January 1, 2025,
14a unit of local government imposes a tax under this Section,
15then that tax applies to leases of tangible personal property
16in effect, entered into, or renewed on or after that date in
17the same manner as the tax under this Section and in accordance
18with the changes made by this amendatory Act of the 103rd
19General Assembly.
20    Persons subject to any tax imposed pursuant to the
21authority granted in this Section may reimburse themselves for
22their seller's tax liability hereunder by separately stating
23such tax as an additional charge, which charge may be stated in
24combination, in a single amount, with State tax which sellers
25are required to collect under the Use Tax Act, pursuant to such
26bracket schedules as the Department may prescribe.

 

 

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1    Whenever the Department determines that a refund should be
2made under this Section to a claimant instead of issuing a
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause the order to be drawn for the
5amount specified, and to the person named, in such
6notification from the Department. Such refund shall be paid by
7the State Treasurer out of the non-home rule municipal
8retailers' occupation tax fund or the Local Government
9Aviation Trust Fund, as appropriate.
10    Except as otherwise provided, the Department shall
11forthwith pay over to the State Treasurer, ex officio, as
12trustee, all taxes and penalties collected hereunder for
13deposit into the Non-Home Rule Municipal Retailers' Occupation
14Tax Fund. Taxes and penalties collected on aviation fuel sold
15on or after December 1, 2019, shall be immediately paid over by
16the Department to the State Treasurer, ex officio, as trustee,
17for deposit into the Local Government Aviation Trust Fund. The
18Department shall only pay moneys into the Local Government
19Aviation Trust Fund under this Section for so long as the
20revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2147133 are binding on the municipality.
22    As soon as possible after the first day of each month,
23beginning January 1, 2011, upon certification of the
24Department of Revenue, the Comptroller shall order
25transferred, and the Treasurer shall transfer, to the STAR
26Bonds Revenue Fund the local sales tax increment, as defined

 

 

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1in the Innovation Development and Economy Act, collected under
2this Section during the second preceding calendar month for
3sales within a STAR bond district.
4    After the monthly transfer to the STAR Bonds Revenue Fund,
5on or before the 25th day of each calendar month, the
6Department shall prepare and certify to the Comptroller the
7disbursement of stated sums of money to named municipalities,
8the municipalities to be those from which retailers have paid
9taxes or penalties hereunder to the Department during the
10second preceding calendar month. The amount to be paid to each
11municipality shall be the amount (not including credit
12memoranda and not including taxes and penalties collected on
13aviation fuel sold on or after December 1, 2019) collected
14hereunder during the second preceding calendar month by the
15Department plus an amount the Department determines is
16necessary to offset any amounts which were erroneously paid to
17a different taxing body, and not including an amount equal to
18the amount of refunds made during the second preceding
19calendar month by the Department on behalf of such
20municipality, and not including any amount which the
21Department determines is necessary to offset any amounts which
22were payable to a different taxing body but were erroneously
23paid to the municipality, and not including any amounts that
24are transferred to the STAR Bonds Revenue Fund, less 1.5% of
25the remainder, which the Department shall transfer into the
26Tax Compliance and Administration Fund. The Department, at the

 

 

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1time of each monthly disbursement to the municipalities, shall
2prepare and certify to the State Comptroller the amount to be
3transferred into the Tax Compliance and Administration Fund
4under this Section. Within 10 days after receipt, by the
5Comptroller, of the disbursement certification to the
6municipalities and the Tax Compliance and Administration Fund
7provided for in this Section to be given to the Comptroller by
8the Department, the Comptroller shall cause the orders to be
9drawn for the respective amounts in accordance with the
10directions contained in such certification.
11    For the purpose of determining the local governmental unit
12whose tax is applicable, a retail sale, by a producer of coal
13or other mineral mined in Illinois, is a sale at retail at the
14place where the coal or other mineral mined in Illinois is
15extracted from the earth. This paragraph does not apply to
16coal or other mineral when it is delivered or shipped by the
17seller to the purchaser at a point outside Illinois so that the
18sale is exempt under the Federal Constitution as a sale in
19interstate or foreign commerce.
20    Nothing in this Section shall be construed to authorize a
21municipality to impose a tax upon the privilege of engaging in
22any business which under the constitution of the United States
23may not be made the subject of taxation by this State.
24    When certifying the amount of a monthly disbursement to a
25municipality under this Section, the Department shall increase
26or decrease such amount by an amount necessary to offset any

 

 

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1misallocation of previous disbursements. The offset amount
2shall be the amount erroneously disbursed within the previous
36 months from the time a misallocation is discovered.
4    The Department of Revenue shall implement Public Act
591-649 so as to collect the tax on and after January 1, 2002.
6    As used in this Section, "municipal" and "municipality"
7mean a city, village, or incorporated town, including an
8incorporated town which has superseded a civil township.
9    This Section shall be known and may be cited as the
10Non-Home Rule Municipal Retailers' Occupation Tax Act.
11(Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)
 
12    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)
13    (Text of Section before amendment by P.A. 103-592)
14    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
15Tax Act. The corporate authorities of a non-home rule
16municipality may impose, by ordinance or resolution adopted in
17the manner described in Section 8-11-1.1, a tax upon all
18persons engaged, in the such municipality, in the business of
19making sales of service. If imposed, the tax shall be imposed
20on the selling price of all tangible personal property
21transferred by such servicemen, either in the form of tangible
22personal property or in the form of real estate, as an incident
23to a sale of service. The proceeds of the tax may be used for
24expenditure on public infrastructure or for property tax
25relief or both, as defined in Section 8-11-1.2 if approved by

 

 

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1referendum as provided in Section 8-11-1.1, of the selling
2price of all tangible personal property transferred by such
3servicemen either in the form of tangible personal property or
4in the form of real estate as an incident to a sale of service.
5If the tax is approved by referendum on or after July 14, 2010
6(the effective date of Public Act 96-1057) and before August
75, 2024 (the effective date of Public Act 103-781), the
8corporate authorities of the a non-home rule municipality may,
9until January 1, 2031 December 31, 2030, use the proceeds of
10the tax for expenditure on municipal operations, in addition
11to or in lieu of any expenditure on public infrastructure or
12for property tax relief. If the tax is approved by an ordinance
13or resolution adopted on or after August 5, 2024 (the
14effective date of Public Act 103-781), the corporate
15authorities of the non-home rule municipality may, until
16January 1, 2031, use the proceeds of the tax for expenditure on
17municipal operations, in addition to or in lieu of any
18expenditure on public infrastructure or for property tax
19relief. The tax imposed may not be more than 1% and may be
20imposed only in 1/4% increments. The tax may not be imposed on
21tangible personal property taxed at the 1% rate under the
22Service Occupation Tax Act (or at the 0% rate imposed under
23this amendatory Act of the 102nd General Assembly). Beginning
24December 1, 2019, this tax is not imposed on sales of aviation
25fuel unless the tax revenue is expended for airport-related
26purposes. If a municipality does not have an airport-related

 

 

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1purpose to which it dedicates aviation fuel tax revenue, then
2aviation fuel is excluded from the tax. Each municipality must
3comply with the certification requirements for airport-related
4purposes under Section 2-22 of the Retailers' Occupation Tax
5Act. For purposes of this Section, "airport-related purposes"
6has the meaning ascribed in Section 6z-20.2 of the State
7Finance Act. This exclusion for aviation fuel only applies for
8so long as the revenue use requirements of 49 U.S.C. 47107(b)
9and 49 U.S.C. 47133 are binding on the municipality. The tax
10imposed by a municipality pursuant to this Section and all
11civil penalties that may be assessed as an incident thereof
12shall be collected and enforced by the State Department of
13Revenue. The certificate of registration which is issued by
14the Department to a retailer under the Retailers' Occupation
15Tax Act or under the Service Occupation Tax Act shall permit
16such registrant to engage in a business which is taxable under
17any ordinance or resolution enacted pursuant to this Section
18without registering separately with the Department under such
19ordinance or resolution or under this Section. The Department
20shall have full power to administer and enforce this Section;
21to collect all taxes and penalties due hereunder; to dispose
22of taxes and penalties so collected in the manner hereinafter
23provided, and to determine all rights to credit memoranda
24arising on account of the erroneous payment of tax or penalty
25hereunder. In the administration of, and compliance with, this
26Section the Department and persons who are subject to this

 

 

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1Section shall have the same rights, remedies, privileges,
2immunities, powers and duties, and be subject to the same
3conditions, restrictions, limitations, penalties and
4definitions of terms, and employ the same modes of procedure,
5as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
6respect to all provisions therein other than the State rate of
7tax), 4 (except that the reference to the State shall be to the
8taxing municipality), 5, 7, 8 (except that the jurisdiction to
9which the tax shall be a debt to the extent indicated in that
10Section 8 shall be the taxing municipality), 9 (except as to
11the disposition of taxes and penalties collected, and except
12that the returned merchandise credit for this municipal tax
13may not be taken against any State tax, and except that the
14retailer's discount is not allowed for taxes paid on aviation
15fuel that are subject to the revenue use requirements of 49
16U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
17reference therein to Section 2b of the Retailers' Occupation
18Tax Act), 13 (except that any reference to the State shall mean
19the taxing municipality), the first paragraph of Section 15,
2016, 17, 18, 19 and 20 of the Service Occupation Tax Act and
21Section 3-7 of the Uniform Penalty and Interest Act, as fully
22as if those provisions were set forth herein.
23    No municipality may impose a tax under this Section unless
24the municipality also imposes a tax at the same rate under
25Section 8-11-1.3 of this Code.
26    Persons subject to any tax imposed pursuant to the

 

 

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1authority granted in this Section may reimburse themselves for
2their serviceman's tax liability hereunder by separately
3stating such tax as an additional charge, which charge may be
4stated in combination, in a single amount, with State tax
5which servicemen are authorized to collect under the Service
6Use Tax Act, pursuant to such bracket schedules as the
7Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this Section to a claimant instead of issuing
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the order to be drawn for the
12amount specified, and to the person named, in such
13notification from the Department. Such refund shall be paid by
14the State Treasurer out of the municipal retailers' occupation
15tax fund or the Local Government Aviation Trust Fund, as
16appropriate.
17    Except as otherwise provided in this paragraph, the
18Department shall forthwith pay over to the State Treasurer, ex
19officio, as trustee, all taxes and penalties collected
20hereunder for deposit into the municipal retailers' occupation
21tax fund. Taxes and penalties collected on aviation fuel sold
22on or after December 1, 2019, shall be immediately paid over by
23the Department to the State Treasurer, ex officio, as trustee,
24for deposit into the Local Government Aviation Trust Fund. The
25Department shall only pay moneys into the Local Government
26Aviation Trust Fund under this Section for so long as the

 

 

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1revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
247133 are binding on the municipality.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the
5Department of Revenue, the Comptroller shall order
6transferred, and the Treasurer shall transfer, to the STAR
7Bonds Revenue Fund the local sales tax increment, as defined
8in the Innovation Development and Economy Act, collected under
9this Section during the second preceding calendar month for
10sales within a STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to named municipalities,
15the municipalities to be those from which suppliers and
16servicemen have paid taxes or penalties hereunder to the
17Department during the second preceding calendar month. The
18amount to be paid to each municipality shall be the amount (not
19including credit memoranda and not including taxes and
20penalties collected on aviation fuel sold on or after December
211, 2019) collected hereunder during the second preceding
22calendar month by the Department, and not including an amount
23equal to the amount of refunds made during the second
24preceding calendar month by the Department on behalf of such
25municipality, and not including any amounts that are
26transferred to the STAR Bonds Revenue Fund, less 1.5% of the

 

 

HB4636 Enrolled- 213 -LRB103 38201 HLH 68335 b

1remainder, which the Department shall transfer into the Tax
2Compliance and Administration Fund. The Department, at the
3time of each monthly disbursement to the municipalities, shall
4prepare and certify to the State Comptroller the amount to be
5transferred into the Tax Compliance and Administration Fund
6under this Section. Within 10 days after receipt, by the
7Comptroller, of the disbursement certification to the
8municipalities, the General Revenue Fund, and the Tax
9Compliance and Administration Fund provided for in this
10Section to be given to the Comptroller by the Department, the
11Comptroller shall cause the orders to be drawn for the
12respective amounts in accordance with the directions contained
13in such certification.
14    The Department of Revenue shall implement Public Act
1591-649 so as to collect the tax on and after January 1, 2002.
16    Nothing in this Section shall be construed to authorize a
17municipality to impose a tax upon the privilege of engaging in
18any business which under the constitution of the United States
19may not be made the subject of taxation by this State.
20    As used in this Section, "municipal" or "municipality"
21means or refers to a city, village or incorporated town,
22including an incorporated town which has superseded a civil
23township.
24    This Section shall be known and may be cited as the
25"Non-Home Rule Municipal Service Occupation Tax Act".
26(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23.)
 

 

 

HB4636 Enrolled- 214 -LRB103 38201 HLH 68335 b

1    (Text of Section after amendment by P.A. 103-592)
2    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
3Tax Act. The corporate authorities of a non-home rule
4municipality may impose, by ordinance or resolution adopted in
5the manner described in Section 8-11-1.1, a tax upon all
6persons engaged, in the such municipality, in the business of
7making sales of service. If imposed, the tax shall be imposed
8on the selling price of all tangible personal property
9transferred by such servicemen, either in the form of tangible
10personal property or in the form of real estate, as an incident
11to a sale of service. The proceeds of the tax may be used for
12expenditure on public infrastructure or for property tax
13relief or both, as defined in Section 8-11-1.2 if approved by
14referendum as provided in Section 8-11-1.1, of the selling
15price of all tangible personal property transferred by such
16servicemen either in the form of tangible personal property or
17in the form of real estate as an incident to a sale of service.
18If the tax is approved by referendum on or after July 14, 2010
19(the effective date of Public Act 96-1057) and before August
205, 2024 (the effective date of Public Act 103-781), the
21corporate authorities of a non-home rule municipality may,
22until January 1, 2031 December 31, 2030, use the proceeds of
23the tax for expenditure on municipal operations, in addition
24to or in lieu of any expenditure on public infrastructure or
25for property tax relief. If the tax is approved by an ordinance

 

 

HB4636 Enrolled- 215 -LRB103 38201 HLH 68335 b

1or resolution adopted on or after August 5, 2024 (the
2effective date of Public Act 103-781), the corporate
3authorities of the non-home rule municipality may, until
4January 1, 2031, use the proceeds of the tax for expenditure on
5municipal operations, in addition to or in lieu of any
6expenditure on public infrastructure or for property tax
7relief. The tax imposed may not be more than 1% and may be
8imposed only in 1/4% increments. The tax may not be imposed on
9tangible personal property taxed at the 1% rate under the
10Service Occupation Tax Act (or at the 0% rate imposed under
11this amendatory Act of the 102nd General Assembly). Beginning
12December 1, 2019, this tax is not imposed on sales of aviation
13fuel unless the tax revenue is expended for airport-related
14purposes. If a municipality does not have an airport-related
15purpose to which it dedicates aviation fuel tax revenue, then
16aviation fuel is excluded from the tax. Each municipality must
17comply with the certification requirements for airport-related
18purposes under Section 2-22 of the Retailers' Occupation Tax
19Act. For purposes of this Section, "airport-related purposes"
20has the meaning ascribed in Section 6z-20.2 of the State
21Finance Act. This exclusion for aviation fuel only applies for
22so long as the revenue use requirements of 49 U.S.C. 47107(b)
23and 49 U.S.C. 47133 are binding on the municipality. The tax
24imposed by a municipality pursuant to this Section and all
25civil penalties that may be assessed as an incident thereof
26shall be collected and enforced by the State Department of

 

 

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1Revenue. The certificate of registration which is issued by
2the Department to a retailer under the Retailers' Occupation
3Tax Act or under the Service Occupation Tax Act shall permit
4such registrant to engage in a business which is taxable under
5any ordinance or resolution enacted pursuant to this Section
6without registering separately with the Department under such
7ordinance or resolution or under this Section. The Department
8shall have full power to administer and enforce this Section;
9to collect all taxes and penalties due hereunder; to dispose
10of taxes and penalties so collected in the manner hereinafter
11provided, and to determine all rights to credit memoranda
12arising on account of the erroneous payment of tax or penalty
13hereunder. In the administration of, and compliance with, this
14Section the Department and persons who are subject to this
15Section shall have the same rights, remedies, privileges,
16immunities, powers and duties, and be subject to the same
17conditions, restrictions, limitations, penalties and
18definitions of terms, and employ the same modes of procedure,
19as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
20respect to all provisions therein other than the State rate of
21tax), 4 (except that the reference to the State shall be to the
22taxing municipality), 5, 7, 8 (except that the jurisdiction to
23which the tax shall be a debt to the extent indicated in that
24Section 8 shall be the taxing municipality), 9 (except as to
25the disposition of taxes and penalties collected, and except
26that the returned merchandise credit for this municipal tax

 

 

HB4636 Enrolled- 217 -LRB103 38201 HLH 68335 b

1may not be taken against any State tax, and except that the
2retailer's discount is not allowed for taxes paid on aviation
3fuel that are subject to the revenue use requirements of 49
4U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the
5reference therein to Section 2b of the Retailers' Occupation
6Tax Act), 13 (except that any reference to the State shall mean
7the taxing municipality), the first paragraph of Section 15,
816, 17, 18, 19 and 20 of the Service Occupation Tax Act and
9Section 3-7 of the Uniform Penalty and Interest Act, as fully
10as if those provisions were set forth herein.
11    No municipality may impose a tax under this Section unless
12the municipality also imposes a tax at the same rate under
13Section 8-11-1.3 of this Code.
14    If, on January 1, 2025, a unit of local government has in
15effect a tax under this Section, or if, after January 1, 2025,
16a unit of local government imposes a tax under this Section,
17then that tax applies to leases of tangible personal property
18in effect, entered into, or renewed on or after that date in
19the same manner as the tax under this Section and in accordance
20with the changes made by this amendatory Act of the 103rd
21General Assembly.
22    Persons subject to any tax imposed pursuant to the
23authority granted in this Section may reimburse themselves for
24their serviceman's tax liability hereunder by separately
25stating such tax as an additional charge, which charge may be
26stated in combination, in a single amount, with State tax

 

 

HB4636 Enrolled- 218 -LRB103 38201 HLH 68335 b

1which servicemen are authorized to collect under the Service
2Use Tax Act, pursuant to such bracket schedules as the
3Department may prescribe.
4    Whenever the Department determines that a refund should be
5made under this Section to a claimant instead of issuing
6credit memorandum, the Department shall notify the State
7Comptroller, who shall cause the order to be drawn for the
8amount specified, and to the person named, in such
9notification from the Department. Such refund shall be paid by
10the State Treasurer out of the municipal retailers' occupation
11tax fund or the Local Government Aviation Trust Fund, as
12appropriate.
13    Except as otherwise provided in this paragraph, the
14Department shall forthwith pay over to the State Treasurer, ex
15officio, as trustee, all taxes and penalties collected
16hereunder for deposit into the municipal retailers' occupation
17tax fund. Taxes and penalties collected on aviation fuel sold
18on or after December 1, 2019, shall be immediately paid over by
19the Department to the State Treasurer, ex officio, as trustee,
20for deposit into the Local Government Aviation Trust Fund. The
21Department shall only pay moneys into the Local Government
22Aviation Trust Fund under this Section for so long as the
23revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2447133 are binding on the municipality.
25    As soon as possible after the first day of each month,
26beginning January 1, 2011, upon certification of the

 

 

HB4636 Enrolled- 219 -LRB103 38201 HLH 68335 b

1Department of Revenue, the Comptroller shall order
2transferred, and the Treasurer shall transfer, to the STAR
3Bonds Revenue Fund the local sales tax increment, as defined
4in the Innovation Development and Economy Act, collected under
5this Section during the second preceding calendar month for
6sales within a STAR bond district.
7    After the monthly transfer to the STAR Bonds Revenue Fund,
8on or before the 25th day of each calendar month, the
9Department shall prepare and certify to the Comptroller the
10disbursement of stated sums of money to named municipalities,
11the municipalities to be those from which suppliers and
12servicemen have paid taxes or penalties hereunder to the
13Department during the second preceding calendar month. The
14amount to be paid to each municipality shall be the amount (not
15including credit memoranda and not including taxes and
16