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1 | | AN ACT concerning revenue. |
2 | | Be it enacted by the People of the State of Illinois, |
3 | | represented in the General Assembly: |
4 | | Section 5. The Illinois Income Tax Act is amended by |
5 | | changing 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, |
9 | | 2007, each taxpayer is entitled to a credit against the tax |
10 | | imposed by subsections (a) and (b) of Section 201 of this Act |
11 | | in an amount equal to 5% of qualified wages paid by the |
12 | | taxpayer during the taxable year to one or more Illinois |
13 | | residents who are qualified returning citizens. For each |
14 | | taxable year beginning on or after January 1, 2025, each |
15 | | taxpayer is entitled to a credit against the tax imposed by |
16 | | subsections (a) and (b) of Section 201 of this Act in an amount |
17 | | equal to 15% of qualified wages paid by the taxpayer during the |
18 | | taxable year to one or more Illinois residents who are |
19 | | qualified returning citizens. The total credit allowed to a |
20 | | taxpayer with respect to each qualified returning citizen may |
21 | | not exceed $1,500 for taxable years ending before December 31, |
22 | | 2025 on or before December 31, 2024 . For taxable years ending |
23 | | on or after December 31, 2025, the total credit allowed to a |
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1 | | taxpayer with respect to each qualified returning citizen may |
2 | | not exceed $7,500. For taxable years ending on or after |
3 | | December 31, 2025, the total amount in credit that may be |
4 | | awarded under this Section may not exceed $1,000,000 per |
5 | | taxable year. For taxable years ending before December 31, |
6 | | 2023, for partners, shareholders of Subchapter S corporations, |
7 | | and owners of limited liability companies, if the liability |
8 | | company is treated as a partnership for purposes of federal |
9 | | and State income taxation, there shall be allowed a credit |
10 | | under this Section to be determined in accordance with the |
11 | | determination of income and distributive share of income under |
12 | | Sections 702 and 704 and Subchapter S of the Internal Revenue |
13 | | Code. For taxable years ending on or after December 31, 2023, |
14 | | partners and shareholders of subchapter S corporations are |
15 | | entitled to a credit under this Section as provided in Section |
16 | | 251. |
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 |
6 | | established under Section 482(e)(1) of the federal Social |
7 | | Security Act with respect to a qualified returning citizen, |
8 | | then, for purposes of calculating the credit under this |
9 | | Section, the amount of the qualified wages paid to that |
10 | | qualified ex-offender must be reduced by the amount of the |
11 | | payment. |
12 | | (c) For purposes of this Section, "qualified returning |
13 | | citizen" 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 |
3 | | the taxpayer's liability to less than zero. If the amount of |
4 | | the credit exceeds the tax liability for the year, the excess |
5 | | may be carried forward and applied to the tax liability of the |
6 | | 5 taxable years following the excess credit year. The tax |
7 | | credit shall be applied to the earliest year for which there is |
8 | | a tax liability. If there are credits for more than one year |
9 | | that are available to offset a liability, the earlier credit |
10 | | shall be applied first. |
11 | | (e) This Section is exempt from the provisions of Section |
12 | | 250. |
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 |
15 | | amended 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 |
18 | | set forth in this Act, an applicant is entitled to a tax credit |
19 | | award as approved by the Department for qualifying Illinois |
20 | | labor expenditures and Illinois production spending for each |
21 | | tax year in which the applicant is awarded an accredited |
22 | | theater production certificate issued by the Department. The |
23 | | amount of tax credits awarded pursuant to this Act shall not |
24 | | exceed $2,000,000 in any State fiscal year ending on or before |
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1 | | June 30, 2022. The amount of tax credits awarded pursuant to |
2 | | this Act for the State fiscal year ending on June 30, 2023 or |
3 | | the 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 |
5 | | and 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 |
7 | | years to accredited theater productions that are not |
8 | | commercial Broadway touring shows, and no more than $2,000,000 |
9 | | in credits may be awarded in either of those fiscal years to |
10 | | commercial Broadway touring shows. For State fiscal years |
11 | | ending on or after June 30, 2025, the amount of tax credits |
12 | | awarded under this Act shall not exceed $6,000,000, with no |
13 | | more than $2,000,000 in credits awarded for long-run |
14 | | productions and pre-Broadway productions, no more than |
15 | | $2,000,000 in credits awarded for commercial Broadway touring |
16 | | shows, and no more than $2,000,000 in credits awarded for |
17 | | non-profit theater productions. In the case of credits awarded |
18 | | under this Act for non-profit theater productions, no more |
19 | | than $100,000 in credits may be awarded to any single |
20 | | non-profit theater production. |
21 | | The $2,000,000 in credits that may be awarded for |
22 | | non-profit theater productions under this Act in a State |
23 | | fiscal 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 |
25 | | basis. Notwithstanding the foregoing, if the amount of credits |
26 | | applied for in any fiscal year exceeds the amount authorized |
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1 | | to be awarded under this Section, the excess credit amount |
2 | | shall be awarded in the next fiscal year in which credits |
3 | | remain available for award and shall be treated as having been |
4 | | applied 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; |
6 | | 103-592, eff. 6-7-24.) |
7 | | (35 ILCS 17/10-30) |
8 | | Sec. 10-30. Review of application for accredited theater |
9 | | production certificate. |
10 | | (a) The Department shall issue an accredited theater |
11 | | production certificate to an applicant if it finds that by a |
12 | | preponderance 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 |
19 | | any existing collective bargaining agreements, the terms and |
20 | | conditions of those collective bargaining agreements shall |
21 | | control. |
22 | | (c) The Department shall act expeditiously regarding |
23 | | approval of applications for accredited theater production |
24 | | certificates so as to accommodate the pre-production work, |
25 | | booking, commencement of ticket sales, determination of |
26 | | performance dates, load in, and other matters relating to the |
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1 | | live 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 |
4 | | Act is amended by changing Sections 50-10, 50-20, 50-25, |
5 | | 50-40, 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 |
9 | | Opportunity. |
10 | | "Expenditure in the State" means (i) an expenditure to |
11 | | acquire, from a source within the State, property that is |
12 | | subject to tax under the Use Tax Act, the Service Use Tax Act, |
13 | | the Service Occupation Tax Act, or the Retailers' Occupation |
14 | | Tax Act or (ii) an expenditure for compensation for services |
15 | | performed within the State that is subject to State income tax |
16 | | under the Illinois Income Tax Act. |
17 | | "Illinois labor expenditure" means gross salary or wages, |
18 | | including, but not limited to, taxes, benefits, and any other |
19 | | consideration incurred or paid to artist employees of the |
20 | | applicant for services rendered to and on behalf of the |
21 | | qualified 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 |
12 | | authorized to do business in Illinois, (ii) is engaged |
13 | | directly or indirectly in the production, distribution, or |
14 | | promotion of music, (iii) is certified by the Department as |
15 | | meeting the eligibility requirements of this Act, and (iv) has |
16 | | executed a contract with the Department providing the terms |
17 | | and conditions for its participation. |
18 | | "Qualified music company payroll" or "QMC payroll" means |
19 | | wages reported by the qualified music company in box 1 of each |
20 | | W-2 form prepared for an employee of the qualified music |
21 | | company who is an Illinois resident. |
22 | | "Resident copyright" means the copyright of a musical |
23 | | composition written by an Illinois resident or owned by an |
24 | | Illinois-domiciled music company, as evidenced by documents of |
25 | | ownership, including, but not limited to, registration with |
26 | | the United States Copyright Office. |
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1 | | "Sound recording" means a recording of music, poetry, or a |
2 | | spoken-word performance made, in whole or in part, in |
3 | | Illinois. "Sound recording" does not include the audio |
4 | | portions of dialogue or words spoken and recorded as part of |
5 | | television news coverage or athletic events. |
6 | | "Sound recording production company" means a company |
7 | | engaged in the business of producing sound recordings. "Sound |
8 | | recording production company" does not include any person or |
9 | | company, or any company owned, affiliated, or controlled, in |
10 | | whole or in part, by any company or person, that is in default |
11 | | on a loan made by the State or a loan guaranteed by the State, |
12 | | nor which has ever declared bankruptcy under which an |
13 | | obligation of the company or person to pay or repay public |
14 | | funds or moneys was discharged as a part of the bankruptcy. |
15 | | "State-certified production" means a sound recording |
16 | | production, or a series of productions, including , but not |
17 | | limited to , master and demonstration recordings, occurring |
18 | | over the course of a 12-month period, and the base |
19 | | production-related investment that is approved by the |
20 | | Department within 180 days after receipt by the Department of |
21 | | a complete application for initial certification of a |
22 | | production. If the production is not approved within 180 days, |
23 | | the Department shall provide a written report to the Senate |
24 | | Executive Committee and the House Executive Committee that |
25 | | states 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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1 | | Department of a tax credit award against the taxes imposed by |
2 | | subsections (a) and (b) of Section 201 of the Illinois Income |
3 | | Tax 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 |
7 | | music company. Any applicant who that operates a qualified |
8 | | music company located in the State or is proposing to operate a |
9 | | business qualified music company in the State may apply to the |
10 | | Department to have the business qualified music company |
11 | | certified by the Department as a qualified music company if |
12 | | the business meets the criteria for certification set forth in |
13 | | this 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 |
17 | | company certificates. |
18 | | (a) The Department shall issue a qualified music company |
19 | | certificate to an applicant if it finds that a preponderance |
20 | | of 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 |
12 | | any existing collective bargaining agreements, the terms and |
13 | | conditions of those collective bargaining agreements shall |
14 | | control. |
15 | | (c) The Department shall act expeditiously regarding |
16 | | approval of applications for qualified music companies so as |
17 | | to 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, |
22 | | 2025, the Department shall determine the amount of the tax |
23 | | award under this Act may award tax credit awards to qualified |
24 | | music companies . The award may not exceed 10% of the Illinois |
25 | | labor expenditures for the State-certified production if the |
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1 | | QMC payroll of the qualified music company for the taxable |
2 | | year does not exceed $150,000 or 15% of the Illinois labor |
3 | | expenditures for the State-certified production if the QMC |
4 | | payroll of the qualified music company for the taxable year |
5 | | exceeds $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 |
23 | | music company is expended on a sound recording production of a |
24 | | resident copyright, the investor shall be allowed an |
25 | | additional 10% increase in the base investment rate. |
26 | | (c) The aggregate amount of credits certified for all |
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1 | | investors pursuant to this Section during any calendar year |
2 | | shall not exceed $2,000,000. No more than $200,000 in tax |
3 | | credits may be granted per calendar year for any single |
4 | | qualified music company. |
5 | | (d) A business is eligible for participation in the |
6 | | program 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 |
12 | | Department shall issue a tax credit certificate to the |
13 | | applicant. |
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 |
17 | | reports. |
18 | | (a) (Blank). The Department's qualified music program tax |
19 | | credit 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, |
5 | | modify, or not extend the program based on the evaluation. |
6 | | (b) At the end of each fiscal quarter, the Department |
7 | | shall submit to the General Assembly a report that includes, |
8 | | without 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 |
22 | | submit to the General Assembly a report that includes, without |
23 | | limitation: |
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 |
11 | | 9 as follows: |
12 | | (35 ILCS 105/9) |
13 | | (Text of Section before amendment by P.A. 103-592, Article |
14 | | 75, Section 75-5 ) |
15 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
16 | | and trailers that are required to be registered with an agency |
17 | | of this State, each retailer required or authorized to collect |
18 | | the tax imposed by this Act shall pay to the Department the |
19 | | amount of such tax (except as otherwise provided) at the time |
20 | | when he is required to file his return for the period during |
21 | | which such tax was collected, less a discount of 2.1% prior to |
22 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
23 | | per calendar year, whichever is greater, which is allowed to |
24 | | reimburse the retailer for expenses incurred in collecting the |
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1 | | tax, keeping records, preparing and filing returns, remitting |
2 | | the tax and supplying data to the Department on request. |
3 | | Beginning with returns due on or after January 1, 2025, the |
4 | | discount allowed in this Section, the Retailers' Occupation |
5 | | Tax Act, the Service Occupation Tax Act, and the Service Use |
6 | | Tax Act, including any local tax administered by the |
7 | | Department and reported on the same return, shall not exceed |
8 | | $1,000 per month in the aggregate for returns other than |
9 | | transaction returns filed during the month. When determining |
10 | | the discount allowed under this Section, retailers shall |
11 | | include the amount of tax that would have been due at the 6.25% |
12 | | rate but for the 1.25% rate imposed on sales tax holiday items |
13 | | under Public Act 102-700. The discount under this Section is |
14 | | not allowed for the 1.25% portion of taxes paid on aviation |
15 | | fuel that is subject to the revenue use requirements of 49 |
16 | | U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the |
17 | | discount allowed under this Section, retailers shall include |
18 | | the amount of tax that would have been due at the 1% rate but |
19 | | for the 0% rate imposed under Public Act 102-700. In the case |
20 | | of retailers who report and pay the tax on a transaction by |
21 | | transaction basis, as provided in this Section, such discount |
22 | | shall be taken with each such tax remittance instead of when |
23 | | such retailer files his periodic return, but, beginning with |
24 | | returns due on or after January 1, 2025, the discount allowed |
25 | | under this Section and the Retailers' Occupation Tax Act, |
26 | | including any local tax administered by the Department and |
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1 | | reported on the same transaction return, shall not exceed |
2 | | $1,000 per month for all transaction returns filed during the |
3 | | month. The discount allowed under this Section is allowed only |
4 | | for returns that are filed in the manner required by this Act. |
5 | | The Department may disallow the discount for retailers whose |
6 | | certificate of registration is revoked at the time the return |
7 | | is filed, but only if the Department's decision to revoke the |
8 | | certificate of registration has become final. A retailer need |
9 | | not remit that part of any tax collected by him to the extent |
10 | | that he is required to remit and does remit the tax imposed by |
11 | | the Retailers' Occupation Tax Act, with respect to the sale of |
12 | | the same property. |
13 | | Where such tangible personal property is sold under a |
14 | | conditional sales contract, or under any other form of sale |
15 | | wherein the payment of the principal sum, or a part thereof, is |
16 | | extended beyond the close of the period for which the return is |
17 | | filed, the retailer, in collecting the tax (except as to motor |
18 | | vehicles, watercraft, aircraft, and trailers that are required |
19 | | to be registered with an agency of this State), may collect for |
20 | | each tax return period , only the tax applicable to that part of |
21 | | the selling price actually received during such tax return |
22 | | period. |
23 | | Except as provided in this Section, on or before the |
24 | | twentieth day of each calendar month, such retailer shall file |
25 | | a return for the preceding calendar month. Such return shall |
26 | | be filed on forms prescribed by the Department and shall |
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1 | | furnish such information as the Department may reasonably |
2 | | require. The return shall include the gross receipts on food |
3 | | for human consumption that is to be consumed off the premises |
4 | | where it is sold (other than alcoholic beverages, food |
5 | | consisting of or infused with adult use cannabis, soft drinks, |
6 | | and food that has been prepared for immediate consumption) |
7 | | which were received during the preceding calendar month, |
8 | | quarter, or year, as appropriate, and upon which tax would |
9 | | have been due but for the 0% rate imposed under Public Act |
10 | | 102-700. The return shall also include the amount of tax that |
11 | | would have been due on food for human consumption that is to be |
12 | | consumed off the premises where it is sold (other than |
13 | | alcoholic beverages, food consisting of or infused with adult |
14 | | use cannabis, soft drinks, and food that has been prepared for |
15 | | immediate consumption) but for the 0% rate imposed under |
16 | | Public Act 102-700. |
17 | | On and after January 1, 2018, except for returns required |
18 | | to be filed prior to January 1, 2023 for motor vehicles, |
19 | | watercraft, aircraft, and trailers that are required to be |
20 | | registered with an agency of this State, with respect to |
21 | | retailers whose annual gross receipts average $20,000 or more, |
22 | | all returns required to be filed pursuant to this Act shall be |
23 | | filed electronically. On and after January 1, 2023, with |
24 | | respect to retailers whose annual gross receipts average |
25 | | $20,000 or more, all returns required to be filed pursuant to |
26 | | this Act, including, but not limited to, returns for motor |
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1 | | vehicles, watercraft, aircraft, and trailers that are required |
2 | | to be registered with an agency of this State, shall be filed |
3 | | electronically. Retailers who demonstrate that they do not |
4 | | have access to the Internet or demonstrate hardship in filing |
5 | | electronically may petition the Department to waive the |
6 | | electronic filing requirement. |
7 | | The Department may require returns to be filed on a |
8 | | quarterly basis. If so required, a return for each calendar |
9 | | quarter shall be filed on or before the twentieth day of the |
10 | | calendar month following the end of such calendar quarter. The |
11 | | taxpayer shall also file a return with the Department for each |
12 | | of the first two months of each calendar quarter, on or before |
13 | | the 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 |
4 | | imposed by this Act on aviation fuel sold at retail in this |
5 | | State during the preceding calendar month shall, instead of |
6 | | reporting and paying tax on aviation fuel as otherwise |
7 | | required by this Section, report and pay such tax on a separate |
8 | | aviation fuel tax return. The requirements related to the |
9 | | return shall be as otherwise provided in this Section. |
10 | | Notwithstanding any other provisions of this Act to the |
11 | | contrary, retailers collecting tax on aviation fuel shall file |
12 | | all aviation fuel tax returns and shall make all aviation fuel |
13 | | tax payments by electronic means in the manner and form |
14 | | required 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 |
17 | | the proper notice and demand for signature by the Department, |
18 | | the return shall be considered valid and any amount shown to be |
19 | | due on the return shall be deemed assessed. |
20 | | Notwithstanding any other provision of this Act to the |
21 | | contrary, retailers subject to tax on cannabis shall file all |
22 | | cannabis tax returns and shall make all cannabis tax payments |
23 | | by electronic means in the manner and form required by the |
24 | | Department. |
25 | | Beginning October 1, 1993, a taxpayer who has an average |
26 | | monthly tax liability of $150,000 or more shall make all |
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1 | | payments required by rules of the Department by electronic |
2 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
3 | | an average monthly tax liability of $100,000 or more shall |
4 | | make all payments required by rules of the Department by |
5 | | electronic funds transfer. Beginning October 1, 1995, a |
6 | | taxpayer who has an average monthly tax liability of $50,000 |
7 | | or more shall make all payments required by rules of the |
8 | | Department by electronic funds transfer. Beginning October 1, |
9 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
10 | | more shall make all payments required by rules of the |
11 | | Department by electronic funds transfer. The term "annual tax |
12 | | liability" shall be the sum of the taxpayer's liabilities |
13 | | under this Act, and under all other State and local occupation |
14 | | and use tax laws administered by the Department, for the |
15 | | immediately preceding calendar year. The term "average monthly |
16 | | tax liability" means the sum of the taxpayer's liabilities |
17 | | under this Act, and under all other State and local occupation |
18 | | and use tax laws administered by the Department, for the |
19 | | immediately preceding calendar year divided by 12. Beginning |
20 | | on October 1, 2002, a taxpayer who has a tax liability in the |
21 | | amount set forth in subsection (b) of Section 2505-210 of the |
22 | | Department of Revenue Law shall make all payments required by |
23 | | rules of the Department by electronic funds transfer. |
24 | | Before August 1 of each year beginning in 1993, the |
25 | | Department shall notify all taxpayers required to make |
26 | | payments by electronic funds transfer. All taxpayers required |
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1 | | to make payments by electronic funds transfer shall make those |
2 | | payments for a minimum of one year beginning on October 1. |
3 | | Any taxpayer not required to make payments by electronic |
4 | | funds transfer may make payments by electronic funds transfer |
5 | | with the permission of the Department. |
6 | | All taxpayers required to make payment by electronic funds |
7 | | transfer and any taxpayers authorized to voluntarily make |
8 | | payments by electronic funds transfer shall make those |
9 | | payments in the manner authorized by the Department. |
10 | | The Department shall adopt such rules as are necessary to |
11 | | effectuate a program of electronic funds transfer and the |
12 | | requirements of this Section. |
13 | | Before October 1, 2000, if the taxpayer's average monthly |
14 | | tax liability to the Department under this Act, the Retailers' |
15 | | Occupation Tax Act, the Service Occupation Tax Act, the |
16 | | Service Use Tax Act was $10,000 or more during the preceding 4 |
17 | | complete calendar quarters, he shall file a return with the |
18 | | Department each month by the 20th day of the month next |
19 | | following the month during which such tax liability is |
20 | | incurred and shall make payments to the Department on or |
21 | | before the 7th, 15th, 22nd and last day of the month during |
22 | | which such liability is incurred. On and after October 1, |
23 | | 2000, if the taxpayer's average monthly tax liability to the |
24 | | Department under this Act, the Retailers' Occupation Tax Act, |
25 | | the 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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1 | | quarters, he shall file a return with the Department each |
2 | | month by the 20th day of the month next following the month |
3 | | during which such tax liability is incurred and shall make |
4 | | payment to the Department on or before the 7th, 15th, 22nd and |
5 | | last day of the month during which such liability is incurred. |
6 | | If the month during which such tax liability is incurred began |
7 | | prior to January 1, 1985, each payment shall be in an amount |
8 | | equal to 1/4 of the taxpayer's actual liability for the month |
9 | | or an amount set by the Department not to exceed 1/4 of the |
10 | | average monthly liability of the taxpayer to the Department |
11 | | for the preceding 4 complete calendar quarters (excluding the |
12 | | month of highest liability and the month of lowest liability |
13 | | in such 4 quarter period). If the month during which such tax |
14 | | liability is incurred begins on or after January 1, 1985, and |
15 | | prior to January 1, 1987, each payment shall be in an amount |
16 | | equal to 22.5% of the taxpayer's actual liability for the |
17 | | month or 27.5% of the taxpayer's liability for the same |
18 | | calendar month of the preceding year. If the month during |
19 | | which such tax liability is incurred begins on or after |
20 | | January 1, 1987, and prior to January 1, 1988, each payment |
21 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
22 | | liability for the month or 26.25% of the taxpayer's liability |
23 | | for the same calendar month of the preceding year. If the month |
24 | | during which such tax liability is incurred begins on or after |
25 | | January 1, 1988, and prior to January 1, 1989, or begins on or |
26 | | after January 1, 1996, each payment shall be in an amount equal |
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1 | | to 22.5% of the taxpayer's actual liability for the month or |
2 | | 25% of the taxpayer's liability for the same calendar month of |
3 | | the preceding year. If the month during which such tax |
4 | | liability is incurred begins on or after January 1, 1989, and |
5 | | prior to January 1, 1996, each payment shall be in an amount |
6 | | equal to 22.5% of the taxpayer's actual liability for the |
7 | | month or 25% of the taxpayer's liability for the same calendar |
8 | | month of the preceding year or 100% of the taxpayer's actual |
9 | | liability for the quarter monthly reporting period. The amount |
10 | | of such quarter monthly payments shall be credited against the |
11 | | final tax liability of the taxpayer's return for that month. |
12 | | Before October 1, 2000, once applicable, the requirement of |
13 | | the making of quarter monthly payments to the Department shall |
14 | | continue until such taxpayer's average monthly liability to |
15 | | the Department during the preceding 4 complete calendar |
16 | | quarters (excluding the month of highest liability and the |
17 | | month of lowest liability) is less than $9,000, or until such |
18 | | taxpayer's average monthly liability to the Department as |
19 | | computed for each calendar quarter of the 4 preceding complete |
20 | | calendar quarter period is less than $10,000. However, if a |
21 | | taxpayer can show the Department that a substantial change in |
22 | | the taxpayer's business has occurred which causes the taxpayer |
23 | | to anticipate that his average monthly tax liability for the |
24 | | reasonably foreseeable future will fall below the $10,000 |
25 | | threshold stated above, then such taxpayer may petition the |
26 | | Department for change in such taxpayer's reporting status. On |
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1 | | and after October 1, 2000, once applicable, the requirement of |
2 | | the making of quarter monthly payments to the Department shall |
3 | | continue until such taxpayer's average monthly liability to |
4 | | the Department during the preceding 4 complete calendar |
5 | | quarters (excluding the month of highest liability and the |
6 | | month of lowest liability) is less than $19,000 or until such |
7 | | taxpayer's average monthly liability to the Department as |
8 | | computed for each calendar quarter of the 4 preceding complete |
9 | | calendar quarter period is less than $20,000. However, if a |
10 | | taxpayer can show the Department that a substantial change in |
11 | | the taxpayer's business has occurred which causes the taxpayer |
12 | | to anticipate that his average monthly tax liability for the |
13 | | reasonably foreseeable future will fall below the $20,000 |
14 | | threshold stated above, then such taxpayer may petition the |
15 | | Department for a change in such taxpayer's reporting status. |
16 | | The Department shall change such taxpayer's reporting status |
17 | | unless it finds that such change is seasonal in nature and not |
18 | | likely to be long term. Quarter monthly payment status shall |
19 | | be determined under this paragraph as if the rate reduction to |
20 | | 1.25% in Public Act 102-700 on sales tax holiday items had not |
21 | | occurred. For quarter monthly payments due on or after July 1, |
22 | | 2023 and through June 30, 2024, "25% of the taxpayer's |
23 | | liability for the same calendar month of the preceding year" |
24 | | shall be determined as if the rate reduction to 1.25% in Public |
25 | | Act 102-700 on sales tax holiday items had not occurred. |
26 | | Quarter monthly payment status shall be determined under this |
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1 | | paragraph as if the rate reduction to 0% in Public Act 102-700 |
2 | | on food for human consumption that is to be consumed off the |
3 | | premises where it is sold (other than alcoholic beverages, |
4 | | food consisting of or infused with adult use cannabis, soft |
5 | | drinks, and food that has been prepared for immediate |
6 | | consumption) had not occurred. For quarter monthly payments |
7 | | due under this paragraph on or after July 1, 2023 and through |
8 | | June 30, 2024, "25% of the taxpayer's liability for the same |
9 | | calendar month of the preceding year" shall be determined as |
10 | | if the rate reduction to 0% in Public Act 102-700 had not |
11 | | occurred. If any such quarter monthly payment is not paid at |
12 | | the time or in the amount required by this Section, then the |
13 | | taxpayer shall be liable for penalties and interest on the |
14 | | difference between the minimum amount due and the amount of |
15 | | such quarter monthly payment actually and timely paid, except |
16 | | insofar as the taxpayer has previously made payments for that |
17 | | month to the Department in excess of the minimum payments |
18 | | previously due as provided in this Section. The Department |
19 | | shall make reasonable rules and regulations to govern the |
20 | | quarter monthly payment amount and quarter monthly payment |
21 | | dates for taxpayers who file on other than a calendar monthly |
22 | | basis. |
23 | | If any such payment provided for in this Section exceeds |
24 | | the taxpayer's liabilities under this Act, the Retailers' |
25 | | Occupation Tax Act, the Service Occupation Tax Act and the |
26 | | Service Use Tax Act, as shown by an original monthly return, |
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1 | | the Department shall issue to the taxpayer a credit memorandum |
2 | | no later than 30 days after the date of payment, which |
3 | | memorandum may be submitted by the taxpayer to the Department |
4 | | in payment of tax liability subsequently to be remitted by the |
5 | | taxpayer to the Department or be assigned by the taxpayer to a |
6 | | similar taxpayer under this Act, the Retailers' Occupation Tax |
7 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
8 | | in accordance with reasonable rules and regulations to be |
9 | | prescribed by the Department, except that if such excess |
10 | | payment is shown on an original monthly return and is made |
11 | | after December 31, 1986, no credit memorandum shall be issued, |
12 | | unless requested by the taxpayer. If no such request is made, |
13 | | the taxpayer may credit such excess payment against tax |
14 | | liability subsequently to be remitted by the taxpayer to the |
15 | | Department under this Act, the Retailers' Occupation Tax Act, |
16 | | the Service Occupation Tax Act or the Service Use Tax Act, in |
17 | | accordance with reasonable rules and regulations prescribed by |
18 | | the Department. If the Department subsequently determines that |
19 | | all or any part of the credit taken was not actually due to the |
20 | | taxpayer, the taxpayer's vendor's discount shall be reduced, |
21 | | if necessary, to reflect the difference between the credit |
22 | | taken and that actually due, and the taxpayer shall be liable |
23 | | for penalties and interest on such difference. |
24 | | If the retailer is otherwise required to file a monthly |
25 | | return and if the retailer's average monthly tax liability to |
26 | | the Department does not exceed $200, the Department may |
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1 | | authorize his returns to be filed on a quarter annual basis, |
2 | | with the return for January, February, and March of a given |
3 | | year being due by April 20 of such year; with the return for |
4 | | April, May and June of a given year being due by July 20 of |
5 | | such year; with the return for July, August and September of a |
6 | | given year being due by October 20 of such year, and with the |
7 | | return for October, November and December of a given year |
8 | | being due by January 20 of the following year. |
9 | | If the retailer is otherwise required to file a monthly or |
10 | | quarterly return and if the retailer's average monthly tax |
11 | | liability to the Department does not exceed $50, the |
12 | | Department may authorize his returns to be filed on an annual |
13 | | basis, with the return for a given year being due by January 20 |
14 | | of the following year. |
15 | | Such quarter annual and annual returns, as to form and |
16 | | substance, shall be subject to the same requirements as |
17 | | monthly returns. |
18 | | Notwithstanding any other provision in this Act concerning |
19 | | the time within which a retailer may file his return, in the |
20 | | case of any retailer who ceases to engage in a kind of business |
21 | | which makes him responsible for filing returns under this Act, |
22 | | such retailer shall file a final return under this Act with the |
23 | | Department not more than one month after discontinuing such |
24 | | business. |
25 | | In addition, with respect to motor vehicles, watercraft, |
26 | | aircraft, and trailers that are required to be registered with |
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1 | | an agency of this State, except as otherwise provided in this |
2 | | Section, every retailer selling this kind of tangible personal |
3 | | property shall file, with the Department, upon a form to be |
4 | | prescribed and supplied by the Department, a separate return |
5 | | for each such item of tangible personal property which the |
6 | | retailer sells, except that if, in the same transaction, (i) a |
7 | | retailer of aircraft, watercraft, motor vehicles or trailers |
8 | | transfers more than one aircraft, watercraft, motor vehicle or |
9 | | trailer to another aircraft, watercraft, motor vehicle or |
10 | | trailer retailer for the purpose of resale or (ii) a retailer |
11 | | of aircraft, watercraft, motor vehicles, or trailers transfers |
12 | | more than one aircraft, watercraft, motor vehicle, or trailer |
13 | | to a purchaser for use as a qualifying rolling stock as |
14 | | provided in Section 3-55 of this Act, then that seller may |
15 | | report the transfer of all the aircraft, watercraft, motor |
16 | | vehicles or trailers involved in that transaction to the |
17 | | Department on the same uniform invoice-transaction reporting |
18 | | return form. For purposes of this Section, "watercraft" means |
19 | | a Class 2, Class 3, or Class 4 watercraft as defined in Section |
20 | | 3-2 of the Boat Registration and Safety Act, a personal |
21 | | watercraft, or any boat equipped with an inboard motor. |
22 | | In addition, with respect to motor vehicles, watercraft, |
23 | | aircraft, and trailers that are required to be registered with |
24 | | an agency of this State, every person who is engaged in the |
25 | | business of leasing or renting such items and who, in |
26 | | connection with such business, sells any such item to a |
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1 | | retailer for the purpose of resale is, notwithstanding any |
2 | | other provision of this Section to the contrary, authorized to |
3 | | meet the return-filing requirement of this Act by reporting |
4 | | the transfer of all the aircraft, watercraft, motor vehicles, |
5 | | or trailers transferred for resale during a month to the |
6 | | Department on the same uniform invoice-transaction reporting |
7 | | return form on or before the 20th of the month following the |
8 | | month in which the transfer takes place. Notwithstanding any |
9 | | other provision of this Act to the contrary, all returns filed |
10 | | under this paragraph must be filed by electronic means in the |
11 | | manner and form as required by the Department. |
12 | | The transaction reporting return in the case of motor |
13 | | vehicles or trailers that are required to be registered with |
14 | | an agency of this State, shall be the same document as the |
15 | | Uniform Invoice referred to in Section 5-402 of the Illinois |
16 | | Vehicle Code and must show the name and address of the seller; |
17 | | the name and address of the purchaser; the amount of the |
18 | | selling price including the amount allowed by the retailer for |
19 | | traded-in property, if any; the amount allowed by the retailer |
20 | | for the traded-in tangible personal property, if any, to the |
21 | | extent to which Section 2 of this Act allows an exemption for |
22 | | the value of traded-in property; the balance payable after |
23 | | deducting such trade-in allowance from the total selling |
24 | | price; the amount of tax due from the retailer with respect to |
25 | | such transaction; the amount of tax collected from the |
26 | | purchaser by the retailer on such transaction (or satisfactory |
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1 | | evidence that such tax is not due in that particular instance, |
2 | | if that is claimed to be the fact); the place and date of the |
3 | | sale; a sufficient identification of the property sold; such |
4 | | other information as is required in Section 5-402 of the |
5 | | Illinois Vehicle Code, and such other information as the |
6 | | Department may reasonably require. |
7 | | The transaction reporting return in the case of watercraft |
8 | | and aircraft must show the name and address of the seller; the |
9 | | name and address of the purchaser; the amount of the selling |
10 | | price including the amount allowed by the retailer for |
11 | | traded-in property, if any; the amount allowed by the retailer |
12 | | for the traded-in tangible personal property, if any, to the |
13 | | extent to which Section 2 of this Act allows an exemption for |
14 | | the value of traded-in property; the balance payable after |
15 | | deducting such trade-in allowance from the total selling |
16 | | price; the amount of tax due from the retailer with respect to |
17 | | such transaction; the amount of tax collected from the |
18 | | purchaser by the retailer on such transaction (or satisfactory |
19 | | evidence that such tax is not due in that particular instance, |
20 | | if that is claimed to be the fact); the place and date of the |
21 | | sale, a sufficient identification of the property sold, and |
22 | | such other information as the Department may reasonably |
23 | | require. |
24 | | Such transaction reporting return shall be filed not later |
25 | | than 20 days after the date of delivery of the item that is |
26 | | being sold, but may be filed by the retailer at any time sooner |
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1 | | than that if he chooses to do so. The transaction reporting |
2 | | return and tax remittance or proof of exemption from the tax |
3 | | that is imposed by this Act may be transmitted to the |
4 | | Department by way of the State agency with which, or State |
5 | | officer with whom, the tangible personal property must be |
6 | | titled or registered (if titling or registration is required) |
7 | | if the Department and such agency or State officer determine |
8 | | that this procedure will expedite the processing of |
9 | | applications for title or registration. |
10 | | With each such transaction reporting return, the retailer |
11 | | shall remit the proper amount of tax due (or shall submit |
12 | | satisfactory evidence that the sale is not taxable if that is |
13 | | the case), to the Department or its agents, whereupon the |
14 | | Department shall issue, in the purchaser's name, a tax receipt |
15 | | (or a certificate of exemption if the Department is satisfied |
16 | | that the particular sale is tax exempt) which such purchaser |
17 | | may submit to the agency with which, or State officer with |
18 | | whom, he must title or register the tangible personal property |
19 | | that is involved (if titling or registration is required) in |
20 | | support of such purchaser's application for an Illinois |
21 | | certificate or other evidence of title or registration to such |
22 | | tangible personal property. |
23 | | No retailer's failure or refusal to remit tax under this |
24 | | Act precludes a user, who has paid the proper tax to the |
25 | | retailer, from obtaining his certificate of title or other |
26 | | evidence of title or registration (if titling or registration |
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1 | | is required) upon satisfying the Department that such user has |
2 | | paid the proper tax (if tax is due) to the retailer. The |
3 | | Department shall adopt appropriate rules to carry out the |
4 | | mandate of this paragraph. |
5 | | If the user who would otherwise pay tax to the retailer |
6 | | wants the transaction reporting return filed and the payment |
7 | | of tax or proof of exemption made to the Department before the |
8 | | retailer is willing to take these actions and such user has not |
9 | | paid the tax to the retailer, such user may certify to the fact |
10 | | of such delay by the retailer, and may (upon the Department |
11 | | being satisfied of the truth of such certification) transmit |
12 | | the information required by the transaction reporting return |
13 | | and the remittance for tax or proof of exemption directly to |
14 | | the Department and obtain his tax receipt or exemption |
15 | | determination, in which event the transaction reporting return |
16 | | and tax remittance (if a tax payment was required) shall be |
17 | | credited by the Department to the proper retailer's account |
18 | | with the Department, but without the vendor's discount |
19 | | provided for in this Section being allowed. When the user pays |
20 | | the tax directly to the Department, he shall pay the tax in the |
21 | | same amount and in the same form in which it would be remitted |
22 | | if the tax had been remitted to the Department by the retailer. |
23 | | On and after January 1, 2025, with respect to the lease of |
24 | | trailers, other than semitrailers as defined in Section 1-187 |
25 | | of the Illinois Vehicle Code, that are required to be |
26 | | registered with an agency of this State and that are subject to |
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1 | | the tax on lease receipts under this Act, notwithstanding any |
2 | | other provision of this Act to the contrary, for the purpose of |
3 | | reporting and paying tax under this Act on those lease |
4 | | receipts, lessors shall file returns in addition to and |
5 | | separate from the transaction reporting return. Lessors shall |
6 | | file those lease returns and make payment to the Department by |
7 | | electronic means on or before the 20th day of each month |
8 | | following the month, quarter, or year, as applicable, in which |
9 | | lease receipts were received. All lease receipts received by |
10 | | the lessor from the lease of those trailers during the same |
11 | | reporting period shall be reported and tax shall be paid on a |
12 | | single return form to be prescribed by the Department. |
13 | | Where a retailer collects the tax with respect to the |
14 | | selling price of tangible personal property which he sells and |
15 | | the purchaser thereafter returns such tangible personal |
16 | | property and the retailer refunds the selling price thereof to |
17 | | the purchaser, such retailer shall also refund, to the |
18 | | purchaser, the tax so collected from the purchaser. When |
19 | | filing his return for the period in which he refunds such tax |
20 | | to the purchaser, the retailer may deduct the amount of the tax |
21 | | so refunded by him to the purchaser from any other use tax |
22 | | which such retailer may be required to pay or remit to the |
23 | | Department, as shown by such return, if the amount of the tax |
24 | | to be deducted was previously remitted to the Department by |
25 | | such retailer. If the retailer has not previously remitted the |
26 | | amount of such tax to the Department, he is entitled to no |
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1 | | deduction under this Act upon refunding such tax to the |
2 | | purchaser. |
3 | | Any retailer filing a return under this Section shall also |
4 | | include (for the purpose of paying tax thereon) the total tax |
5 | | covered by such return upon the selling price of tangible |
6 | | personal property purchased by him at retail from a retailer, |
7 | | but as to which the tax imposed by this Act was not collected |
8 | | from the retailer filing such return, and such retailer shall |
9 | | remit the amount of such tax to the Department when filing such |
10 | | return. |
11 | | If experience indicates such action to be practicable, the |
12 | | Department may prescribe and furnish a combination or joint |
13 | | return which will enable retailers, who are required to file |
14 | | returns hereunder and also under the Retailers' Occupation Tax |
15 | | Act, to furnish all the return information required by both |
16 | | Acts on the one form. |
17 | | Where the retailer has more than one business registered |
18 | | with the Department under separate registration under this |
19 | | Act, such retailer may not file each return that is due as a |
20 | | single return covering all such registered businesses, but |
21 | | shall file separate returns for each such registered business. |
22 | | Beginning January 1, 1990, each month the Department shall |
23 | | pay into the State and Local Sales Tax Reform Fund, a special |
24 | | fund in the State Treasury which is hereby created, the net |
25 | | revenue realized for the preceding month from the 1% tax |
26 | | imposed under this Act. |
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1 | | Beginning January 1, 1990, each month the Department shall |
2 | | pay into the County and Mass Transit District Fund 4% of the |
3 | | net revenue realized for the preceding month from the 6.25% |
4 | | general rate on the selling price of tangible personal |
5 | | property which is purchased outside Illinois at retail from a |
6 | | retailer and which is titled or registered by an agency of this |
7 | | State's government. |
8 | | Beginning January 1, 1990, each month the Department shall |
9 | | pay into the State and Local Sales Tax Reform Fund, a special |
10 | | fund in the State Treasury, 20% of the net revenue realized for |
11 | | the preceding month from the 6.25% general rate on the selling |
12 | | price of tangible personal property, other than (i) tangible |
13 | | personal property which is purchased outside Illinois at |
14 | | retail from a retailer and which is titled or registered by an |
15 | | agency of this State's government and (ii) aviation fuel sold |
16 | | on or after December 1, 2019. This exception for aviation fuel |
17 | | only applies for so long as the revenue use requirements of 49 |
18 | | U.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 |
20 | | month the Department shall pay into the State Aviation Program |
21 | | Fund 20% of the net revenue realized for the preceding month |
22 | | from the 6.25% general rate on the selling price of aviation |
23 | | fuel, less an amount estimated by the Department to be |
24 | | required for refunds of the 20% portion of the tax on aviation |
25 | | fuel under this Act, which amount shall be deposited into the |
26 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
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1 | | pay moneys into the State Aviation Program Fund and the |
2 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
3 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
4 | | U.S.C. 47133 are binding on the State. |
5 | | Beginning August 1, 2000, each month the Department shall |
6 | | pay into the State and Local Sales Tax Reform Fund 100% of the |
7 | | net revenue realized for the preceding month from the 1.25% |
8 | | rate on the selling price of motor fuel and gasohol. If, in any |
9 | | month, the tax on sales tax holiday items, as defined in |
10 | | Section 3-6, is imposed at the rate of 1.25%, then the |
11 | | Department shall pay 100% of the net revenue realized for that |
12 | | month from the 1.25% rate on the selling price of sales tax |
13 | | holiday items into the State and Local Sales Tax Reform Fund. |
14 | | Beginning January 1, 1990, each month the Department shall |
15 | | pay into the Local Government Tax Fund 16% of the net revenue |
16 | | realized for the preceding month from the 6.25% general rate |
17 | | on the selling price of tangible personal property which is |
18 | | purchased outside Illinois at retail from a retailer and which |
19 | | is titled or registered by an agency of this State's |
20 | | government. |
21 | | Beginning October 1, 2009, each month the Department shall |
22 | | pay into the Capital Projects Fund an amount that is equal to |
23 | | an amount estimated by the Department to represent 80% of the |
24 | | net revenue realized for the preceding month from the sale of |
25 | | candy, grooming and hygiene products, and soft drinks that had |
26 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
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1 | | are now taxed at 6.25%. |
2 | | Beginning July 1, 2011, each month the Department shall |
3 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
4 | | realized for the preceding month from the 6.25% general rate |
5 | | on the selling price of sorbents used in Illinois in the |
6 | | process of sorbent injection as used to comply with the |
7 | | Environmental Protection Act or the federal Clean Air Act, but |
8 | | the total payment into the Clean Air Act Permit Fund under this |
9 | | Act 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 |
12 | | pay into the Underground Storage Tank Fund from the proceeds |
13 | | collected under this Act, the Service Use Tax Act, the Service |
14 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
15 | | amount equal to the average monthly deficit in the Underground |
16 | | Storage Tank Fund during the prior year, as certified annually |
17 | | by the Illinois Environmental Protection Agency, but the total |
18 | | payment into the Underground Storage Tank Fund under this Act, |
19 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
20 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
21 | | in any State fiscal year. As used in this paragraph, the |
22 | | "average monthly deficit" shall be equal to the difference |
23 | | between the average monthly claims for payment by the fund and |
24 | | the average monthly revenues deposited into the fund, |
25 | | excluding payments made pursuant to this paragraph. |
26 | | Beginning July 1, 2015, of the remainder of the moneys |
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1 | | received by the Department under this Act, the Service Use Tax |
2 | | Act, the Service Occupation Tax Act, and the Retailers' |
3 | | Occupation 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 |
6 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
7 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
8 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
9 | | Build Illinois Fund; provided, however, that if in any fiscal |
10 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
11 | | may be, of the moneys received by the Department and required |
12 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
13 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
14 | | Act, Section 9 of the Service Use Tax Act, and Section 9 of the |
15 | | Service Occupation Tax Act, such Acts being hereinafter called |
16 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case |
17 | | may be, of moneys being hereinafter called the "Tax Act |
18 | | Amount", and (2) the amount transferred to the Build Illinois |
19 | | Fund from the State and Local Sales Tax Reform Fund shall be |
20 | | less than the Annual Specified Amount (as defined in Section 3 |
21 | | of the Retailers' Occupation Tax Act), an amount equal to the |
22 | | difference shall be immediately paid into the Build Illinois |
23 | | Fund from other moneys received by the Department pursuant to |
24 | | the Tax Acts; and further provided, that if on the last |
25 | | business day of any month the sum of (1) the Tax Act Amount |
26 | | required to be deposited into the Build Illinois Bond Account |
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1 | | in the Build Illinois Fund during such month and (2) the amount |
2 | | transferred during such month to the Build Illinois Fund from |
3 | | the State and Local Sales Tax Reform Fund shall have been less |
4 | | than 1/12 of the Annual Specified Amount, an amount equal to |
5 | | the difference shall be immediately paid into the Build |
6 | | Illinois Fund from other moneys received by the Department |
7 | | pursuant to the Tax Acts; and, further provided, that in no |
8 | | event shall the payments required under the preceding proviso |
9 | | result in aggregate payments into the Build Illinois Fund |
10 | | pursuant to this clause (b) for any fiscal year in excess of |
11 | | the greater of (i) the Tax Act Amount or (ii) the Annual |
12 | | Specified Amount for such fiscal year; and, further provided, |
13 | | that the amounts payable into the Build Illinois Fund under |
14 | | this clause (b) shall be payable only until such time as the |
15 | | aggregate amount on deposit under each trust indenture |
16 | | securing Bonds issued and outstanding pursuant to the Build |
17 | | Illinois Bond Act is sufficient, taking into account any |
18 | | future investment income, to fully provide, in accordance with |
19 | | such indenture, for the defeasance of or the payment of the |
20 | | principal of, premium, if any, and interest on the Bonds |
21 | | secured by such indenture and on any Bonds expected to be |
22 | | issued thereafter and all fees and costs payable with respect |
23 | | thereto, all as certified by the Director of the Bureau of the |
24 | | Budget (now Governor's Office of Management and Budget). If on |
25 | | the last business day of any month in which Bonds are |
26 | | outstanding pursuant to the Build Illinois Bond Act, the |
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1 | | aggregate of the moneys deposited in the Build Illinois Bond |
2 | | Account in the Build Illinois Fund in such month shall be less |
3 | | than the amount required to be transferred in such month from |
4 | | the Build Illinois Bond Account to the Build Illinois Bond |
5 | | Retirement and Interest Fund pursuant to Section 13 of the |
6 | | Build Illinois Bond Act, an amount equal to such deficiency |
7 | | shall be immediately paid from other moneys received by the |
8 | | Department pursuant to the Tax Acts to the Build Illinois |
9 | | Fund; provided, however, that any amounts paid to the Build |
10 | | Illinois Fund in any fiscal year pursuant to this sentence |
11 | | shall be deemed to constitute payments pursuant to clause (b) |
12 | | of the preceding sentence and shall reduce the amount |
13 | | otherwise payable for such fiscal year pursuant to clause (b) |
14 | | of the preceding sentence. The moneys received by the |
15 | | Department pursuant to this Act and required to be deposited |
16 | | into the Build Illinois Fund are subject to the pledge, claim |
17 | | and charge set forth in Section 12 of the Build Illinois Bond |
18 | | Act. |
19 | | Subject to payment of amounts into the Build Illinois Fund |
20 | | as provided in the preceding paragraph or in any amendment |
21 | | thereto hereafter enacted, the following specified monthly |
22 | | installment of the amount requested in the certificate of the |
23 | | Chairman of the Metropolitan Pier and Exposition Authority |
24 | | provided under Section 8.25f of the State Finance Act, but not |
25 | | in excess of the sums designated as "Total Deposit", shall be |
26 | | deposited in the aggregate from collections under Section 9 of |
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1 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
2 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
3 | | Retailers' Occupation Tax Act into the McCormick Place |
4 | | Expansion Project Fund in the specified fiscal years. |
|
5 | | Fiscal Year | | Total Deposit | |
6 | | 1993 | | $0 | |
7 | | 1994 | | 53,000,000 | |
8 | | 1995 | | 58,000,000 | |
9 | | 1996 | | 61,000,000 | |
10 | | 1997 | | 64,000,000 | |
11 | | 1998 | | 68,000,000 | |
12 | | 1999 | | 71,000,000 | |
13 | | 2000 | | 75,000,000 | |
14 | | 2001 | | 80,000,000 | |
15 | | 2002 | | 93,000,000 | |
16 | | 2003 | | 99,000,000 | |
17 | | 2004 | | 103,000,000 | |
18 | | 2005 | | 108,000,000 | |
19 | | 2006 | | 113,000,000 | |
20 | | 2007 | | 119,000,000 | |
21 | | 2008 | | 126,000,000 | |
22 | | 2009 | | 132,000,000 | |
23 | | 2010 | | 139,000,000 | |
24 | | 2011 | | 146,000,000 | |
25 | | 2012 | | 153,000,000 | |
26 | | 2013 | | 161,000,000 | |
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1 | | 2014 | | 170,000,000 | |
2 | | 2015 | | 179,000,000 | |
3 | | 2016 | | 189,000,000 | |
4 | | 2017 | | 199,000,000 | |
5 | | 2018 | | 210,000,000 | |
6 | | 2019 | | 221,000,000 | |
7 | | 2020 | | 233,000,000 | |
8 | | 2021 | | 300,000,000 | |
9 | | 2022 | | 300,000,000 | |
10 | | 2023 | | 300,000,000 | |
11 | | 2024 | | 300,000,000 | |
12 | | 2025 | | 300,000,000 | |
13 | | 2026 | | 300,000,000 | |
14 | | 2027 | | 375,000,000 | |
15 | | 2028 | | 375,000,000 | |
16 | | 2029 | | 375,000,000 | |
17 | | 2030 | | 375,000,000 | |
18 | | 2031 | | 375,000,000 | |
19 | | 2032 | | 375,000,000 | |
20 | | 2033 | | 375,000,000 | |
21 | | 2034 | | 375,000,000 | |
22 | | 2035 | | 375,000,000 | |
23 | | 2036 | | 450,000,000 | |
24 | | and | | | |
25 | | each fiscal year | | | |
26 | | thereafter that bonds | | | |
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1 | | are outstanding under | | | |
2 | | Section 13.2 of the | | | |
3 | | Metropolitan Pier and | | | |
4 | | Exposition Authority Act, | | | |
5 | | but not after fiscal year 2060. | | |
|
6 | | Beginning July 20, 1993 and in each month of each fiscal |
7 | | year thereafter, one-eighth of the amount requested in the |
8 | | certificate of the Chairman of the Metropolitan Pier and |
9 | | Exposition Authority for that fiscal year, less the amount |
10 | | deposited into the McCormick Place Expansion Project Fund by |
11 | | the State Treasurer in the respective month under subsection |
12 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
13 | | Authority Act, plus cumulative deficiencies in the deposits |
14 | | required under this Section for previous months and years, |
15 | | shall be deposited into the McCormick Place Expansion Project |
16 | | Fund, until the full amount requested for the fiscal year, but |
17 | | not in excess of the amount specified above as "Total |
18 | | Deposit", has been deposited. |
19 | | Subject to payment of amounts into the Capital Projects |
20 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
21 | | and the McCormick Place Expansion Project Fund pursuant to the |
22 | | preceding paragraphs or in any amendments thereto hereafter |
23 | | enacted, for aviation fuel sold on or after December 1, 2019, |
24 | | the Department shall each month deposit into the Aviation Fuel |
25 | | Sales Tax Refund Fund an amount estimated by the Department to |
26 | | be required for refunds of the 80% portion of the tax on |
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1 | | aviation fuel under this Act. The Department shall only |
2 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
3 | | under this paragraph for so long as the revenue use |
4 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
5 | | binding on the State. |
6 | | Subject to payment of amounts into the Build Illinois Fund |
7 | | and the McCormick Place Expansion Project Fund pursuant to the |
8 | | preceding paragraphs or in any amendments thereto hereafter |
9 | | enacted, beginning July 1, 1993 and ending on September 30, |
10 | | 2013, the Department shall each month pay into the Illinois |
11 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
12 | | the preceding month from the 6.25% general rate on the selling |
13 | | price of tangible personal property. |
14 | | Subject to payment of amounts into the Build Illinois |
15 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
16 | | Tax Increment Fund, and the Energy Infrastructure Fund |
17 | | pursuant to the preceding paragraphs or in any amendments to |
18 | | this Section hereafter enacted, beginning on the first day of |
19 | | the first calendar month to occur on or after August 26, 2014 |
20 | | (the effective date of Public Act 98-1098), each month, from |
21 | | the collections made under Section 9 of the Use Tax Act, |
22 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
23 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
24 | | Tax Act, the Department shall pay into the Tax Compliance and |
25 | | Administration Fund, to be used, subject to appropriation, to |
26 | | fund additional auditors and compliance personnel at the |
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1 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
2 | | the cash receipts collected during the preceding fiscal year |
3 | | by the Audit Bureau of the Department under the Use Tax Act, |
4 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
5 | | Retailers' Occupation Tax Act, and associated local occupation |
6 | | and use taxes administered by the Department. |
7 | | Subject to payments of amounts into the Build Illinois |
8 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
9 | | Tax Increment Fund, and the Tax Compliance and Administration |
10 | | Fund as provided in this Section, beginning on July 1, 2018 the |
11 | | Department shall pay each month into the Downstate Public |
12 | | Transportation Fund the moneys required to be so paid under |
13 | | Section 2-3 of the Downstate Public Transportation Act. |
14 | | Subject to successful execution and delivery of a |
15 | | public-private agreement between the public agency and private |
16 | | entity and completion of the civic build, beginning on July 1, |
17 | | 2023, of the remainder of the moneys received by the |
18 | | Department under the Use Tax Act, the Service Use Tax Act, the |
19 | | Service Occupation Tax Act, and this Act, the Department shall |
20 | | deposit the following specified deposits in the aggregate from |
21 | | collections under the Use Tax Act, the Service Use Tax Act, the |
22 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
23 | | Act, as required under Section 8.25g of the State Finance Act |
24 | | for distribution consistent with the Public-Private |
25 | | Partnership for Civic and Transit Infrastructure Project Act. |
26 | | The moneys received by the Department pursuant to this Act and |
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1 | | required to be deposited into the Civic and Transit |
2 | | Infrastructure Fund are subject to the pledge, claim, and |
3 | | charge set forth in Section 25-55 of the Public-Private |
4 | | Partnership for Civic and Transit Infrastructure Project Act. |
5 | | As used in this paragraph, "civic build", "private entity", |
6 | | "public-private agreement", and "public agency" have the |
7 | | meanings provided in Section 25-10 of the Public-Private |
8 | | Partnership for Civic and Transit Infrastructure Project Act. |
9 | | Fiscal Year ............................ Total Deposit |
10 | | 2024 .................................... $200,000,000 |
11 | | 2025 .................................... $206,000,000 |
12 | | 2026 .................................... $212,200,000 |
13 | | 2027 .................................... $218,500,000 |
14 | | 2028 .................................... $225,100,000 |
15 | | 2029 .................................... $288,700,000 |
16 | | 2030 .................................... $298,900,000 |
17 | | 2031 .................................... $309,300,000 |
18 | | 2032 .................................... $320,100,000 |
19 | | 2033 .................................... $331,200,000 |
20 | | 2034 .................................... $341,200,000 |
21 | | 2035 .................................... $351,400,000 |
22 | | 2036 .................................... $361,900,000 |
23 | | 2037 .................................... $372,800,000 |
24 | | 2038 .................................... $384,000,000 |
25 | | 2039 .................................... $395,500,000 |
26 | | 2040 .................................... $407,400,000 |
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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 |
5 | | the payment of amounts into the State and Local Sales Tax |
6 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
7 | | Expansion Project Fund, the Illinois Tax Increment Fund, and |
8 | | the Tax Compliance and Administration Fund as provided in this |
9 | | Section, the Department shall pay each month into the Road |
10 | | Fund the amount estimated to represent 16% of the net revenue |
11 | | realized from the taxes imposed on motor fuel and gasohol. |
12 | | Beginning July 1, 2022 and until July 1, 2023, subject to the |
13 | | payment of amounts into the State and Local Sales Tax Reform |
14 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
15 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
16 | | Compliance and Administration Fund as provided in this |
17 | | Section, the Department shall pay each month into the Road |
18 | | Fund the amount estimated to represent 32% of the net revenue |
19 | | realized from the taxes imposed on motor fuel and gasohol. |
20 | | Beginning July 1, 2023 and until July 1, 2024, subject to the |
21 | | payment of amounts into the State and Local Sales Tax Reform |
22 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
23 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
24 | | Compliance and Administration Fund as provided in this |
25 | | Section, the Department shall pay each month into the Road |
26 | | Fund the amount estimated to represent 48% of the net revenue |
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1 | | realized from the taxes imposed on motor fuel and gasohol. |
2 | | Beginning July 1, 2024 and until July 1, 2025, subject to the |
3 | | payment of amounts into the State and Local Sales Tax Reform |
4 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
5 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
6 | | Compliance and Administration Fund as provided in this |
7 | | Section, the Department shall pay each month into the Road |
8 | | Fund the amount estimated to represent 64% of the net revenue |
9 | | realized from the taxes imposed on motor fuel and gasohol. |
10 | | Beginning on July 1, 2025, subject to the payment of amounts |
11 | | into the State and Local Sales Tax Reform Fund, the Build |
12 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
13 | | Illinois Tax Increment Fund, and the Tax Compliance and |
14 | | Administration Fund as provided in this Section, the |
15 | | Department shall pay each month into the Road Fund the amount |
16 | | estimated to represent 80% of the net revenue realized from |
17 | | the taxes imposed on motor fuel and gasohol. As used in this |
18 | | paragraph "motor fuel" has the meaning given to that term in |
19 | | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the |
20 | | meaning given to that term in Section 3-40 of this Act. |
21 | | Of the remainder of the moneys received by the Department |
22 | | pursuant to this Act, 75% thereof shall be paid into the State |
23 | | Treasury and 25% shall be reserved in a special account and |
24 | | used only for the transfer to the Common School Fund as part of |
25 | | the monthly transfer from the General Revenue Fund in |
26 | | accordance 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 |
2 | | certification of the Department of Revenue, the Comptroller |
3 | | shall order transferred and the Treasurer shall transfer from |
4 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
5 | | equal to 1.7% of 80% of the net revenue realized under this Act |
6 | | for the second preceding month. Beginning April 1, 2000, this |
7 | | transfer is no longer required and shall not be made. |
8 | | Net revenue realized for a month shall be the revenue |
9 | | collected by the State pursuant to this Act, less the amount |
10 | | paid out during that month as refunds to taxpayers for |
11 | | overpayment of liability. |
12 | | For greater simplicity of administration, manufacturers, |
13 | | importers and wholesalers whose products are sold at retail in |
14 | | Illinois by numerous retailers, and who wish to do so, may |
15 | | assume the responsibility for accounting and paying to the |
16 | | Department all tax accruing under this Act with respect to |
17 | | such sales, if the retailers who are affected do not make |
18 | | written objection to the Department to this arrangement. |
19 | | (Source: P.A. 102-700, Article 60, Section 60-15, eff. |
20 | | 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; |
21 | | 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff. |
22 | | 7-28-23; 103-592, Article 110, Section 110-5, eff. 6-7-24; |
23 | | revised 7-22-24.) |
24 | | (Text of Section after amendment by P.A. 103-592, Article |
25 | | 75, Section 75-5 ) |
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1 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
2 | | and trailers that are required to be registered with an agency |
3 | | of this State, each retailer required or authorized to collect |
4 | | the tax imposed by this Act shall pay to the Department the |
5 | | amount of such tax (except as otherwise provided) at the time |
6 | | when he is required to file his return for the period during |
7 | | which such tax was collected, less a discount of 2.1% prior to |
8 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
9 | | per calendar year, whichever is greater, which is allowed to |
10 | | reimburse the retailer for expenses incurred in collecting the |
11 | | tax, keeping records, preparing and filing returns, remitting |
12 | | the tax and supplying data to the Department on request. |
13 | | Beginning with returns due on or after January 1, 2025, the |
14 | | discount allowed in this Section, the Retailers' Occupation |
15 | | Tax Act, the Service Occupation Tax Act, and the Service Use |
16 | | Tax Act, including any local tax administered by the |
17 | | Department and reported on the same return, shall not exceed |
18 | | $1,000 per month in the aggregate for returns other than |
19 | | transaction returns filed during the month. When determining |
20 | | the discount allowed under this Section, retailers shall |
21 | | include the amount of tax that would have been due at the 6.25% |
22 | | rate but for the 1.25% rate imposed on sales tax holiday items |
23 | | under Public Act 102-700. The discount under this Section is |
24 | | not allowed for the 1.25% portion of taxes paid on aviation |
25 | | fuel that is subject to the revenue use requirements of 49 |
26 | | U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the |
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1 | | discount allowed under this Section, retailers shall include |
2 | | the amount of tax that would have been due at the 1% rate but |
3 | | for the 0% rate imposed under Public Act 102-700. In the case |
4 | | of retailers who report and pay the tax on a transaction by |
5 | | transaction basis, as provided in this Section, such discount |
6 | | shall be taken with each such tax remittance instead of when |
7 | | such retailer files his periodic return, but, beginning with |
8 | | returns due on or after January 1, 2025, the discount allowed |
9 | | under this Section and the Retailers' Occupation Tax Act, |
10 | | including any local tax administered by the Department and |
11 | | reported on the same transaction return, shall not exceed |
12 | | $1,000 per month for all transaction returns filed during the |
13 | | month. The discount allowed under this Section is allowed only |
14 | | for returns that are filed in the manner required by this Act. |
15 | | The Department may disallow the discount for retailers whose |
16 | | certificate of registration is revoked at the time the return |
17 | | is filed, but only if the Department's decision to revoke the |
18 | | certificate of registration has become final. A retailer need |
19 | | not remit that part of any tax collected by him to the extent |
20 | | that he is required to remit and does remit the tax imposed by |
21 | | the Retailers' Occupation Tax Act, with respect to the sale of |
22 | | the same property. |
23 | | Where such tangible personal property is sold under a |
24 | | conditional sales contract, or under any other form of sale |
25 | | wherein the payment of the principal sum, or a part thereof, is |
26 | | extended beyond the close of the period for which the return is |
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1 | | filed, the retailer, in collecting the tax (except as to motor |
2 | | vehicles, watercraft, aircraft, and trailers that are required |
3 | | to be registered with an agency of this State), may collect for |
4 | | each tax return period , only the tax applicable to that part of |
5 | | the selling price actually received during such tax return |
6 | | period. |
7 | | In the case of leases, except as otherwise provided in |
8 | | this Act, the lessor, in collecting the tax, may collect for |
9 | | each tax return period , only the tax applicable to that part of |
10 | | the selling price actually received during such tax return |
11 | | period. |
12 | | Except as provided in this Section, on or before the |
13 | | twentieth day of each calendar month, such retailer shall file |
14 | | a return for the preceding calendar month. Such return shall |
15 | | be filed on forms prescribed by the Department and shall |
16 | | furnish such information as the Department may reasonably |
17 | | require. The return shall include the gross receipts on food |
18 | | for human consumption that is to be consumed off the premises |
19 | | where it is sold (other than alcoholic beverages, food |
20 | | consisting of or infused with adult use cannabis, soft drinks, |
21 | | and food that has been prepared for immediate consumption) |
22 | | which were received during the preceding calendar month, |
23 | | quarter, or year, as appropriate, and upon which tax would |
24 | | have been due but for the 0% rate imposed under Public Act |
25 | | 102-700. The return shall also include the amount of tax that |
26 | | would have been due on food for human consumption that is to be |
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1 | | consumed off the premises where it is sold (other than |
2 | | alcoholic beverages, food consisting of or infused with adult |
3 | | use cannabis, soft drinks, and food that has been prepared for |
4 | | immediate consumption) but for the 0% rate imposed under |
5 | | Public Act 102-700. |
6 | | On and after January 1, 2018, except for returns required |
7 | | to be filed prior to January 1, 2023 for motor vehicles, |
8 | | watercraft, aircraft, and trailers that are required to be |
9 | | registered with an agency of this State, with respect to |
10 | | retailers whose annual gross receipts average $20,000 or more, |
11 | | all returns required to be filed pursuant to this Act shall be |
12 | | filed electronically. On and after January 1, 2023, with |
13 | | respect to retailers whose annual gross receipts average |
14 | | $20,000 or more, all returns required to be filed pursuant to |
15 | | this Act, including, but not limited to, returns for motor |
16 | | vehicles, watercraft, aircraft, and trailers that are required |
17 | | to be registered with an agency of this State, shall be filed |
18 | | electronically. Retailers who demonstrate that they do not |
19 | | have access to the Internet or demonstrate hardship in filing |
20 | | electronically may petition the Department to waive the |
21 | | electronic filing requirement. |
22 | | The Department may require returns to be filed on a |
23 | | quarterly basis. If so required, a return for each calendar |
24 | | quarter shall be filed on or before the twentieth day of the |
25 | | calendar month following the end of such calendar quarter. The |
26 | | taxpayer shall also file a return with the Department for each |
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1 | | of the first two months of each calendar quarter, on or before |
2 | | the twentieth day of the following calendar month, stating: |
3 | | 1. The name of the seller; |
4 | | 2. The address of the principal place of business from |
5 | | which he engages in the business of selling tangible |
6 | | personal property at retail in this State; |
7 | | 3. The total amount of taxable receipts received by |
8 | | him during the preceding calendar month from sales of |
9 | | tangible personal property by him during such preceding |
10 | | calendar month, including receipts from charge and time |
11 | | sales, but less all deductions allowed by law; |
12 | | 4. The amount of credit provided in Section 2d of this |
13 | | Act; |
14 | | 5. The amount of tax due; |
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 |
19 | | imposed by this Act on aviation fuel sold at retail in this |
20 | | State during the preceding calendar month shall, instead of |
21 | | reporting and paying tax on aviation fuel as otherwise |
22 | | required by this Section, report and pay such tax on a separate |
23 | | aviation fuel tax return. The requirements related to the |
24 | | return shall be as otherwise provided in this Section. |
25 | | Notwithstanding any other provisions of this Act to the |
26 | | contrary, retailers collecting tax on aviation fuel shall file |
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1 | | all aviation fuel tax returns and shall make all aviation fuel |
2 | | tax payments by electronic means in the manner and form |
3 | | required 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 |
6 | | the proper notice and demand for signature by the Department, |
7 | | the return shall be considered valid and any amount shown to be |
8 | | due on the return shall be deemed assessed. |
9 | | Notwithstanding any other provision of this Act to the |
10 | | contrary, retailers subject to tax on cannabis shall file all |
11 | | cannabis tax returns and shall make all cannabis tax payments |
12 | | by electronic means in the manner and form required by the |
13 | | Department. |
14 | | Beginning October 1, 1993, a taxpayer who has an average |
15 | | monthly tax liability of $150,000 or more shall make all |
16 | | payments required by rules of the Department by electronic |
17 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
18 | | an average monthly tax liability of $100,000 or more shall |
19 | | make all payments required by rules of the Department by |
20 | | electronic funds transfer. Beginning October 1, 1995, a |
21 | | taxpayer who has an average monthly tax liability of $50,000 |
22 | | or more shall make all payments required by rules of the |
23 | | Department by electronic funds transfer. Beginning October 1, |
24 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
25 | | more shall make all payments required by rules of the |
26 | | Department by electronic funds transfer. The term "annual tax |
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1 | | liability" shall be the sum of the taxpayer's liabilities |
2 | | under this Act, and under all other State and local occupation |
3 | | and use tax laws administered by the Department, for the |
4 | | immediately preceding calendar year. The term "average monthly |
5 | | tax liability" means the sum of the taxpayer's liabilities |
6 | | under this Act, and under all other State and local occupation |
7 | | and use tax laws administered by the Department, for the |
8 | | immediately preceding calendar year divided by 12. Beginning |
9 | | on October 1, 2002, a taxpayer who has a tax liability in the |
10 | | amount set forth in subsection (b) of Section 2505-210 of the |
11 | | Department of Revenue Law shall make all payments required by |
12 | | rules of the Department by electronic funds transfer. |
13 | | Before August 1 of each year beginning in 1993, the |
14 | | Department shall notify all taxpayers required to make |
15 | | payments by electronic funds transfer. All taxpayers required |
16 | | to make payments by electronic funds transfer shall make those |
17 | | payments for a minimum of one year beginning on October 1. |
18 | | Any taxpayer not required to make payments by electronic |
19 | | funds transfer may make payments by electronic funds transfer |
20 | | with the permission of the Department. |
21 | | All taxpayers required to make payment by electronic funds |
22 | | transfer and any taxpayers authorized to voluntarily make |
23 | | payments by electronic funds transfer shall make those |
24 | | payments in the manner authorized by the Department. |
25 | | The Department shall adopt such rules as are necessary to |
26 | | effectuate a program of electronic funds transfer and the |
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1 | | requirements of this Section. |
2 | | Before October 1, 2000, if the taxpayer's average monthly |
3 | | tax liability to the Department under this Act, the Retailers' |
4 | | Occupation Tax Act, the Service Occupation Tax Act, the |
5 | | Service Use Tax Act was $10,000 or more during the preceding 4 |
6 | | complete calendar quarters, he shall file a return with the |
7 | | Department each month by the 20th day of the month next |
8 | | following the month during which such tax liability is |
9 | | incurred and shall make payments to the Department on or |
10 | | before the 7th, 15th, 22nd and last day of the month during |
11 | | which such liability is incurred. On and after October 1, |
12 | | 2000, if the taxpayer's average monthly tax liability to the |
13 | | Department under this Act, the Retailers' Occupation Tax Act, |
14 | | the Service Occupation Tax Act, and the Service Use Tax Act was |
15 | | $20,000 or more during the preceding 4 complete calendar |
16 | | quarters, he shall file a return with the Department each |
17 | | month by the 20th day of the month next following the month |
18 | | during which such tax liability is incurred and shall make |
19 | | payment to the Department on or before the 7th, 15th, 22nd and |
20 | | last day of the month during which such liability is incurred. |
21 | | If the month during which such tax liability is incurred began |
22 | | prior to January 1, 1985, each payment shall be in an amount |
23 | | equal to 1/4 of the taxpayer's actual liability for the month |
24 | | or an amount set by the Department not to exceed 1/4 of the |
25 | | average monthly liability of the taxpayer to the Department |
26 | | for the preceding 4 complete calendar quarters (excluding the |
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1 | | month of highest liability and the month of lowest liability |
2 | | in such 4 quarter period). If the month during which such tax |
3 | | liability is incurred begins on or after January 1, 1985, and |
4 | | prior to January 1, 1987, each payment shall be in an amount |
5 | | equal to 22.5% of the taxpayer's actual liability for the |
6 | | month or 27.5% of the taxpayer's liability for the same |
7 | | calendar month of the preceding year. If the month during |
8 | | which such tax liability is incurred begins on or after |
9 | | January 1, 1987, and prior to January 1, 1988, each payment |
10 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
11 | | liability for the month or 26.25% of the taxpayer's liability |
12 | | for the same calendar month of the preceding year. If the month |
13 | | during which such tax liability is incurred begins on or after |
14 | | January 1, 1988, and prior to January 1, 1989, or begins on or |
15 | | after January 1, 1996, each payment shall be in an amount equal |
16 | | to 22.5% of the taxpayer's actual liability for the month or |
17 | | 25% of the taxpayer's liability for the same calendar month of |
18 | | the preceding year. If the month during which such tax |
19 | | liability is incurred begins on or after January 1, 1989, and |
20 | | prior to January 1, 1996, each payment shall be in an amount |
21 | | equal to 22.5% of the taxpayer's actual liability for the |
22 | | month or 25% of the taxpayer's liability for the same calendar |
23 | | month of the preceding year or 100% of the taxpayer's actual |
24 | | liability for the quarter monthly reporting period. The amount |
25 | | of such quarter monthly payments shall be credited against the |
26 | | final tax liability of the taxpayer's return for that month. |
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1 | | Before October 1, 2000, once applicable, the requirement of |
2 | | the making of quarter monthly payments to the Department shall |
3 | | continue until such taxpayer's average monthly liability to |
4 | | the Department during the preceding 4 complete calendar |
5 | | quarters (excluding the month of highest liability and the |
6 | | month of lowest liability) is less than $9,000, or until such |
7 | | taxpayer's average monthly liability to the Department as |
8 | | computed for each calendar quarter of the 4 preceding complete |
9 | | calendar quarter period is less than $10,000. However, if a |
10 | | taxpayer can show the Department that a substantial change in |
11 | | the taxpayer's business has occurred which causes the taxpayer |
12 | | to anticipate that his average monthly tax liability for the |
13 | | reasonably foreseeable future will fall below the $10,000 |
14 | | threshold stated above, then such taxpayer may petition the |
15 | | Department for change in such taxpayer's reporting status. On |
16 | | and after October 1, 2000, once applicable, the requirement of |
17 | | the making of quarter monthly payments to the Department shall |
18 | | continue until such taxpayer's average monthly liability to |
19 | | the Department during the preceding 4 complete calendar |
20 | | quarters (excluding the month of highest liability and the |
21 | | month of lowest liability) is less than $19,000 or until such |
22 | | taxpayer's average monthly liability to the Department as |
23 | | computed for each calendar quarter of the 4 preceding complete |
24 | | calendar quarter period is less than $20,000. However, if a |
25 | | taxpayer can show the Department that a substantial change in |
26 | | the taxpayer's business has occurred which causes the taxpayer |
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1 | | to anticipate that his average monthly tax liability for the |
2 | | reasonably foreseeable future will fall below the $20,000 |
3 | | threshold stated above, then such taxpayer may petition the |
4 | | Department for a change in such taxpayer's reporting status. |
5 | | The Department shall change such taxpayer's reporting status |
6 | | unless it finds that such change is seasonal in nature and not |
7 | | likely to be long term. Quarter monthly payment status shall |
8 | | be determined under this paragraph as if the rate reduction to |
9 | | 1.25% in Public Act 102-700 on sales tax holiday items had not |
10 | | occurred. For quarter monthly payments due on or after July 1, |
11 | | 2023 and through June 30, 2024, "25% of the taxpayer's |
12 | | liability for the same calendar month of the preceding year" |
13 | | shall be determined as if the rate reduction to 1.25% in Public |
14 | | Act 102-700 on sales tax holiday items had not occurred. |
15 | | Quarter monthly payment status shall be determined under this |
16 | | paragraph as if the rate reduction to 0% in Public Act 102-700 |
17 | | on food for human consumption that is to be consumed off the |
18 | | premises where it is sold (other than alcoholic beverages, |
19 | | food consisting of or infused with adult use cannabis, soft |
20 | | drinks, and food that has been prepared for immediate |
21 | | consumption) had not occurred. For quarter monthly payments |
22 | | due under this paragraph on or after July 1, 2023 and through |
23 | | June 30, 2024, "25% of the taxpayer's liability for the same |
24 | | calendar month of the preceding year" shall be determined as |
25 | | if the rate reduction to 0% in Public Act 102-700 had not |
26 | | occurred. If any such quarter monthly payment is not paid at |
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1 | | the time or in the amount required by this Section, then the |
2 | | taxpayer shall be liable for penalties and interest on the |
3 | | difference between the minimum amount due and the amount of |
4 | | such quarter monthly payment actually and timely paid, except |
5 | | insofar as the taxpayer has previously made payments for that |
6 | | month to the Department in excess of the minimum payments |
7 | | previously due as provided in this Section. The Department |
8 | | shall make reasonable rules and regulations to govern the |
9 | | quarter monthly payment amount and quarter monthly payment |
10 | | dates for taxpayers who file on other than a calendar monthly |
11 | | basis. |
12 | | If any such payment provided for in this Section exceeds |
13 | | the taxpayer's liabilities under this Act, the Retailers' |
14 | | Occupation Tax Act, the Service Occupation Tax Act and the |
15 | | Service Use Tax Act, as shown by an original monthly return, |
16 | | the Department shall issue to the taxpayer a credit memorandum |
17 | | no later than 30 days after the date of payment, which |
18 | | memorandum may be submitted by the taxpayer to the Department |
19 | | in payment of tax liability subsequently to be remitted by the |
20 | | taxpayer to the Department or be assigned by the taxpayer to a |
21 | | similar taxpayer under this Act, the Retailers' Occupation Tax |
22 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
23 | | in accordance with reasonable rules and regulations to be |
24 | | prescribed by the Department, except that if such excess |
25 | | payment is shown on an original monthly return and is made |
26 | | after December 31, 1986, no credit memorandum shall be issued, |
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1 | | unless requested by the taxpayer. If no such request is made, |
2 | | the taxpayer may credit such excess payment against tax |
3 | | liability subsequently to be remitted by the taxpayer to the |
4 | | Department under this Act, the Retailers' Occupation Tax Act, |
5 | | the Service Occupation Tax Act or the Service Use Tax Act, in |
6 | | accordance with reasonable rules and regulations prescribed by |
7 | | the Department. If the Department subsequently determines that |
8 | | all or any part of the credit taken was not actually due to the |
9 | | taxpayer, the taxpayer's vendor's discount shall be reduced, |
10 | | if necessary, to reflect the difference between the credit |
11 | | taken and that actually due, and the taxpayer shall be liable |
12 | | for penalties and interest on such difference. |
13 | | If the retailer is otherwise required to file a monthly |
14 | | return and if the retailer's average monthly tax liability to |
15 | | the Department does not exceed $200, the Department may |
16 | | authorize his returns to be filed on a quarter annual basis, |
17 | | with the return for January, February, and March of a given |
18 | | year being due by April 20 of such year; with the return for |
19 | | April, May and June of a given year being due by July 20 of |
20 | | such year; with the return for July, August and September of a |
21 | | given year being due by October 20 of such year, and with the |
22 | | return for October, November and December of a given year |
23 | | being due by January 20 of the following year. |
24 | | If the retailer is otherwise required to file a monthly or |
25 | | quarterly return and if the retailer's average monthly tax |
26 | | liability to the Department does not exceed $50, the |
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1 | | Department may authorize his returns to be filed on an annual |
2 | | basis, with the return for a given year being due by January 20 |
3 | | of the following year. |
4 | | Such quarter annual and annual returns, as to form and |
5 | | substance, shall be subject to the same requirements as |
6 | | monthly returns. |
7 | | Notwithstanding any other provision in this Act concerning |
8 | | the time within which a retailer may file his return, in the |
9 | | case of any retailer who ceases to engage in a kind of business |
10 | | which makes him responsible for filing returns under this Act, |
11 | | such retailer shall file a final return under this Act with the |
12 | | Department not more than one month after discontinuing such |
13 | | business. |
14 | | In addition, with respect to motor vehicles, watercraft, |
15 | | aircraft, and trailers that are required to be registered with |
16 | | an agency of this State, except as otherwise provided in this |
17 | | Section, every retailer selling this kind of tangible personal |
18 | | property shall file, with the Department, upon a form to be |
19 | | prescribed and supplied by the Department, a separate return |
20 | | for each such item of tangible personal property which the |
21 | | retailer sells, except that if, in the same transaction, (i) a |
22 | | retailer of aircraft, watercraft, motor vehicles or trailers |
23 | | transfers more than one aircraft, watercraft, motor vehicle or |
24 | | trailer to another aircraft, watercraft, motor vehicle or |
25 | | trailer retailer for the purpose of resale or (ii) a retailer |
26 | | of aircraft, watercraft, motor vehicles, or trailers transfers |
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1 | | more than one aircraft, watercraft, motor vehicle, or trailer |
2 | | to a purchaser for use as a qualifying rolling stock as |
3 | | provided in Section 3-55 of this Act, then that seller may |
4 | | report the transfer of all the aircraft, watercraft, motor |
5 | | vehicles or trailers involved in that transaction to the |
6 | | Department on the same uniform invoice-transaction reporting |
7 | | return form. For purposes of this Section, "watercraft" means |
8 | | a Class 2, Class 3, or Class 4 watercraft as defined in Section |
9 | | 3-2 of the Boat Registration and Safety Act, a personal |
10 | | watercraft, or any boat equipped with an inboard motor. |
11 | | In addition, with respect to motor vehicles, watercraft, |
12 | | aircraft, and trailers that are required to be registered with |
13 | | an agency of this State, every person who is engaged in the |
14 | | business of leasing or renting such items and who, in |
15 | | connection with such business, sells any such item to a |
16 | | retailer for the purpose of resale is, notwithstanding any |
17 | | other provision of this Section to the contrary, authorized to |
18 | | meet the return-filing requirement of this Act by reporting |
19 | | the transfer of all the aircraft, watercraft, motor vehicles, |
20 | | or trailers transferred for resale during a month to the |
21 | | Department on the same uniform invoice-transaction reporting |
22 | | return form on or before the 20th of the month following the |
23 | | month in which the transfer takes place. Notwithstanding any |
24 | | other provision of this Act to the contrary, all returns filed |
25 | | under this paragraph must be filed by electronic means in the |
26 | | manner and form as required by the Department. |
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1 | | The transaction reporting return in the case of motor |
2 | | vehicles or trailers that are required to be registered with |
3 | | an agency of this State, shall be the same document as the |
4 | | Uniform Invoice referred to in Section 5-402 of the Illinois |
5 | | Vehicle Code and must show the name and address of the seller; |
6 | | the name and address of the purchaser; the amount of the |
7 | | selling price including the amount allowed by the retailer for |
8 | | traded-in property, if any; the amount allowed by the retailer |
9 | | for the traded-in tangible personal property, if any, to the |
10 | | extent to which Section 2 of this Act allows an exemption for |
11 | | the value of traded-in property; the balance payable after |
12 | | deducting such trade-in allowance from the total selling |
13 | | price; the amount of tax due from the retailer with respect to |
14 | | such transaction; the amount of tax collected from the |
15 | | purchaser by the retailer on such transaction (or satisfactory |
16 | | evidence that such tax is not due in that particular instance, |
17 | | if that is claimed to be the fact); the place and date of the |
18 | | sale; a sufficient identification of the property sold; such |
19 | | other information as is required in Section 5-402 of the |
20 | | Illinois Vehicle Code, and such other information as the |
21 | | Department may reasonably require. |
22 | | The transaction reporting return in the case of watercraft |
23 | | and aircraft must show the name and address of the seller; the |
24 | | name and address of the purchaser; the amount of the selling |
25 | | price including the amount allowed by the retailer for |
26 | | traded-in property, if any; the amount allowed by the retailer |
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1 | | for the traded-in tangible personal property, if any, to the |
2 | | extent to which Section 2 of this Act allows an exemption for |
3 | | the value of traded-in property; the balance payable after |
4 | | deducting such trade-in allowance from the total selling |
5 | | price; the amount of tax due from the retailer with respect to |
6 | | such transaction; the amount of tax collected from the |
7 | | purchaser by the retailer on such transaction (or satisfactory |
8 | | evidence that such tax is not due in that particular instance, |
9 | | if that is claimed to be the fact); the place and date of the |
10 | | sale, a sufficient identification of the property sold, and |
11 | | such other information as the Department may reasonably |
12 | | require. |
13 | | Such transaction reporting return shall be filed not later |
14 | | than 20 days after the date of delivery of the item that is |
15 | | being sold, but may be filed by the retailer at any time sooner |
16 | | than that if he chooses to do so. The transaction reporting |
17 | | return and tax remittance or proof of exemption from the tax |
18 | | that is imposed by this Act may be transmitted to the |
19 | | Department by way of the State agency with which, or State |
20 | | officer with whom, the tangible personal property must be |
21 | | titled or registered (if titling or registration is required) |
22 | | if the Department and such agency or State officer determine |
23 | | that this procedure will expedite the processing of |
24 | | applications for title or registration. |
25 | | With each such transaction reporting return, the retailer |
26 | | shall remit the proper amount of tax due (or shall submit |
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1 | | satisfactory evidence that the sale is not taxable if that is |
2 | | the case), to the Department or its agents, whereupon the |
3 | | Department shall issue, in the purchaser's name, a tax receipt |
4 | | (or a certificate of exemption if the Department is satisfied |
5 | | that the particular sale is tax exempt) which such purchaser |
6 | | may submit to the agency with which, or State officer with |
7 | | whom, he must title or register the tangible personal property |
8 | | that is involved (if titling or registration is required) in |
9 | | support of such purchaser's application for an Illinois |
10 | | certificate or other evidence of title or registration to such |
11 | | tangible personal property. |
12 | | No retailer's failure or refusal to remit tax under this |
13 | | Act precludes a user, who has paid the proper tax to the |
14 | | retailer, from obtaining his certificate of title or other |
15 | | evidence of title or registration (if titling or registration |
16 | | is required) upon satisfying the Department that such user has |
17 | | paid the proper tax (if tax is due) to the retailer. The |
18 | | Department shall adopt appropriate rules to carry out the |
19 | | mandate of this paragraph. |
20 | | If the user who would otherwise pay tax to the retailer |
21 | | wants the transaction reporting return filed and the payment |
22 | | of tax or proof of exemption made to the Department before the |
23 | | retailer is willing to take these actions and such user has not |
24 | | paid the tax to the retailer, such user may certify to the fact |
25 | | of such delay by the retailer, and may (upon the Department |
26 | | being satisfied of the truth of such certification) transmit |
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1 | | the information required by the transaction reporting return |
2 | | and the remittance for tax or proof of exemption directly to |
3 | | the Department and obtain his tax receipt or exemption |
4 | | determination, in which event the transaction reporting return |
5 | | and tax remittance (if a tax payment was required) shall be |
6 | | credited by the Department to the proper retailer's account |
7 | | with the Department, but without the vendor's discount |
8 | | provided for in this Section being allowed. When the user pays |
9 | | the tax directly to the Department, he shall pay the tax in the |
10 | | same amount and in the same form in which it would be remitted |
11 | | if the tax had been remitted to the Department by the retailer. |
12 | | On and after January 1, 2025, with respect to the lease of |
13 | | trailers, other than semitrailers as defined in Section 1-187 |
14 | | of the Illinois Vehicle Code, that are required to be |
15 | | registered with an agency of this State and that are subject to |
16 | | the tax on lease receipts under this Act, notwithstanding any |
17 | | other provision of this Act to the contrary, for the purpose of |
18 | | reporting and paying tax under this Act on those lease |
19 | | receipts, lessors shall file returns in addition to and |
20 | | separate from the transaction reporting return. Lessors shall |
21 | | file those lease returns and make payment to the Department by |
22 | | electronic means on or before the 20th day of each month |
23 | | following the month, quarter, or year, as applicable, in which |
24 | | lease receipts were received. All lease receipts received by |
25 | | the lessor from the lease of those trailers during the same |
26 | | reporting period shall be reported and tax shall be paid on a |
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1 | | single return form to be prescribed by the Department. |
2 | | Where a retailer collects the tax with respect to the |
3 | | selling price of tangible personal property which he sells and |
4 | | the purchaser thereafter returns such tangible personal |
5 | | property and the retailer refunds the selling price thereof to |
6 | | the purchaser, such retailer shall also refund, to the |
7 | | purchaser, the tax so collected from the purchaser. When |
8 | | filing his return for the period in which he refunds such tax |
9 | | to the purchaser, the retailer may deduct the amount of the tax |
10 | | so refunded by him to the purchaser from any other use tax |
11 | | which such retailer may be required to pay or remit to the |
12 | | Department, as shown by such return, if the amount of the tax |
13 | | to be deducted was previously remitted to the Department by |
14 | | such retailer. If the retailer has not previously remitted the |
15 | | amount of such tax to the Department, he is entitled to no |
16 | | deduction under this Act upon refunding such tax to the |
17 | | purchaser. |
18 | | Any retailer filing a return under this Section shall also |
19 | | include (for the purpose of paying tax thereon) the total tax |
20 | | covered by such return upon the selling price of tangible |
21 | | personal property purchased by him at retail from a retailer, |
22 | | but as to which the tax imposed by this Act was not collected |
23 | | from the retailer filing such return, and such retailer shall |
24 | | remit the amount of such tax to the Department when filing such |
25 | | return. |
26 | | If experience indicates such action to be practicable, the |
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1 | | Department may prescribe and furnish a combination or joint |
2 | | return which will enable retailers, who are required to file |
3 | | returns hereunder and also under the Retailers' Occupation Tax |
4 | | Act, to furnish all the return information required by both |
5 | | Acts on the one form. |
6 | | Where the retailer has more than one business registered |
7 | | with the Department under separate registration under this |
8 | | Act, such retailer may not file each return that is due as a |
9 | | single return covering all such registered businesses, but |
10 | | shall file separate returns for each such registered business. |
11 | | Beginning January 1, 1990, each month the Department shall |
12 | | pay into the State and Local Sales Tax Reform Fund, a special |
13 | | fund in the State Treasury which is hereby created, the net |
14 | | revenue realized for the preceding month from the 1% tax |
15 | | imposed under this Act. |
16 | | Beginning January 1, 1990, each month the Department shall |
17 | | pay into the County and Mass Transit District Fund 4% of the |
18 | | net revenue realized for the preceding month from the 6.25% |
19 | | general rate on the selling price of tangible personal |
20 | | property which is purchased outside Illinois at retail from a |
21 | | retailer and which is titled or registered by an agency of this |
22 | | State's government. |
23 | | Beginning January 1, 1990, each month the Department shall |
24 | | pay into the State and Local Sales Tax Reform Fund, a special |
25 | | fund in the State Treasury, 20% of the net revenue realized for |
26 | | the preceding month from the 6.25% general rate on the selling |
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1 | | price of tangible personal property, other than (i) tangible |
2 | | personal property which is purchased outside Illinois at |
3 | | retail from a retailer and which is titled or registered by an |
4 | | agency of this State's government and (ii) aviation fuel sold |
5 | | on or after December 1, 2019. This exception for aviation fuel |
6 | | only applies for so long as the revenue use requirements of 49 |
7 | | U.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 |
9 | | month the Department shall pay into the State Aviation Program |
10 | | Fund 20% of the net revenue realized for the preceding month |
11 | | from the 6.25% general rate on the selling price of aviation |
12 | | fuel, less an amount estimated by the Department to be |
13 | | required for refunds of the 20% portion of the tax on aviation |
14 | | fuel under this Act, which amount shall be deposited into the |
15 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
16 | | pay moneys into the State Aviation Program Fund and the |
17 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
18 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
19 | | U.S.C. 47133 are binding on the State. |
20 | | Beginning August 1, 2000, each month the Department shall |
21 | | pay into the State and Local Sales Tax Reform Fund 100% of the |
22 | | net revenue realized for the preceding month from the 1.25% |
23 | | rate on the selling price of motor fuel and gasohol. If, in any |
24 | | month, the tax on sales tax holiday items, as defined in |
25 | | Section 3-6, is imposed at the rate of 1.25%, then the |
26 | | Department shall pay 100% of the net revenue realized for that |
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1 | | month from the 1.25% rate on the selling price of sales tax |
2 | | holiday items into the State and Local Sales Tax Reform Fund. |
3 | | Beginning January 1, 1990, each month the Department shall |
4 | | pay into the Local Government Tax Fund 16% of the net revenue |
5 | | realized for the preceding month from the 6.25% general rate |
6 | | on the selling price of tangible personal property which is |
7 | | purchased outside Illinois at retail from a retailer and which |
8 | | is titled or registered by an agency of this State's |
9 | | government. |
10 | | Beginning October 1, 2009, each month the Department shall |
11 | | pay into the Capital Projects Fund an amount that is equal to |
12 | | an amount estimated by the Department to represent 80% of the |
13 | | net revenue realized for the preceding month from the sale of |
14 | | candy, grooming and hygiene products, and soft drinks that had |
15 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
16 | | are now taxed at 6.25%. |
17 | | Beginning July 1, 2011, each month the Department shall |
18 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
19 | | realized for the preceding month from the 6.25% general rate |
20 | | on the selling price of sorbents used in Illinois in the |
21 | | process of sorbent injection as used to comply with the |
22 | | Environmental Protection Act or the federal Clean Air Act, but |
23 | | the total payment into the Clean Air Act Permit Fund under this |
24 | | Act 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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1 | | pay into the Underground Storage Tank Fund from the proceeds |
2 | | collected under this Act, the Service Use Tax Act, the Service |
3 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
4 | | amount equal to the average monthly deficit in the Underground |
5 | | Storage Tank Fund during the prior year, as certified annually |
6 | | by the Illinois Environmental Protection Agency, but the total |
7 | | payment into the Underground Storage Tank Fund under this Act, |
8 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
9 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
10 | | in any State fiscal year. As used in this paragraph, the |
11 | | "average monthly deficit" shall be equal to the difference |
12 | | between the average monthly claims for payment by the fund and |
13 | | the average monthly revenues deposited into the fund, |
14 | | excluding payments made pursuant to this paragraph. |
15 | | Beginning July 1, 2015, of the remainder of the moneys |
16 | | received by the Department under this Act, the Service Use Tax |
17 | | Act, the Service Occupation Tax Act, and the Retailers' |
18 | | Occupation 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 |
21 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
22 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
23 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
24 | | Build Illinois Fund; provided, however, that if in any fiscal |
25 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
26 | | may be, of the moneys received by the Department and required |
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1 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
2 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
3 | | Act, Section 9 of the Service Use Tax Act, and Section 9 of the |
4 | | Service Occupation Tax Act, such Acts being hereinafter called |
5 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case |
6 | | may be, of moneys being hereinafter called the "Tax Act |
7 | | Amount", and (2) the amount transferred to the Build Illinois |
8 | | Fund from the State and Local Sales Tax Reform Fund shall be |
9 | | less than the Annual Specified Amount (as defined in Section 3 |
10 | | of the Retailers' Occupation Tax Act), an amount equal to the |
11 | | difference shall be immediately paid into the Build Illinois |
12 | | Fund from other moneys received by the Department pursuant to |
13 | | the Tax Acts; and further provided, that if on the last |
14 | | business day of any month the sum of (1) the Tax Act Amount |
15 | | required to be deposited into the Build Illinois Bond Account |
16 | | in the Build Illinois Fund during such month and (2) the amount |
17 | | transferred during such month to the Build Illinois Fund from |
18 | | the State and Local Sales Tax Reform Fund shall have been less |
19 | | than 1/12 of the Annual Specified Amount, an amount equal to |
20 | | the difference shall be immediately paid into the Build |
21 | | Illinois Fund from other moneys received by the Department |
22 | | pursuant to the Tax Acts; and, further provided, that in no |
23 | | event shall the payments required under the preceding proviso |
24 | | result in aggregate payments into the Build Illinois Fund |
25 | | pursuant to this clause (b) for any fiscal year in excess of |
26 | | the greater of (i) the Tax Act Amount or (ii) the Annual |
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1 | | Specified Amount for such fiscal year; and, further provided, |
2 | | that the amounts payable into the Build Illinois Fund under |
3 | | this clause (b) shall be payable only until such time as the |
4 | | aggregate amount on deposit under each trust indenture |
5 | | securing Bonds issued and outstanding pursuant to the Build |
6 | | Illinois Bond Act is sufficient, taking into account any |
7 | | future investment income, to fully provide, in accordance with |
8 | | such indenture, for the defeasance of or the payment of the |
9 | | principal of, premium, if any, and interest on the Bonds |
10 | | secured by such indenture and on any Bonds expected to be |
11 | | issued thereafter and all fees and costs payable with respect |
12 | | thereto, all as certified by the Director of the Bureau of the |
13 | | Budget (now Governor's Office of Management and Budget). If on |
14 | | the last business day of any month in which Bonds are |
15 | | outstanding pursuant to the Build Illinois Bond Act, the |
16 | | aggregate of the moneys deposited in the Build Illinois Bond |
17 | | Account in the Build Illinois Fund in such month shall be less |
18 | | than the amount required to be transferred in such month from |
19 | | the Build Illinois Bond Account to the Build Illinois Bond |
20 | | Retirement and Interest Fund pursuant to Section 13 of the |
21 | | Build Illinois Bond Act, an amount equal to such deficiency |
22 | | shall be immediately paid from other moneys received by the |
23 | | Department pursuant to the Tax Acts to the Build Illinois |
24 | | Fund; provided, however, that any amounts paid to the Build |
25 | | Illinois Fund in any fiscal year pursuant to this sentence |
26 | | shall be deemed to constitute payments pursuant to clause (b) |
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1 | | of the preceding sentence and shall reduce the amount |
2 | | otherwise payable for such fiscal year pursuant to clause (b) |
3 | | of the preceding sentence. The moneys received by the |
4 | | Department pursuant to this Act and required to be deposited |
5 | | into the Build Illinois Fund are subject to the pledge, claim |
6 | | and charge set forth in Section 12 of the Build Illinois Bond |
7 | | Act. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | as provided in the preceding paragraph or in any amendment |
10 | | thereto hereafter enacted, the following specified monthly |
11 | | installment of the amount requested in the certificate of the |
12 | | Chairman of the Metropolitan Pier and Exposition Authority |
13 | | provided under Section 8.25f of the State Finance Act, but not |
14 | | in excess of the sums designated as "Total Deposit", shall be |
15 | | deposited in the aggregate from collections under Section 9 of |
16 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
17 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
18 | | Retailers' Occupation Tax Act into the McCormick Place |
19 | | Expansion Project Fund in the specified fiscal years. |
|
20 | | Fiscal Year | | Total Deposit | |
21 | | 1993 | | $0 | |
22 | | 1994 | | 53,000,000 | |
23 | | 1995 | | 58,000,000 | |
24 | | 1996 | | 61,000,000 | |
25 | | 1997 | | 64,000,000 | |
26 | | 1998 | | 68,000,000 | |
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1 | | 1999 | | 71,000,000 | |
2 | | 2000 | | 75,000,000 | |
3 | | 2001 | | 80,000,000 | |
4 | | 2002 | | 93,000,000 | |
5 | | 2003 | | 99,000,000 | |
6 | | 2004 | | 103,000,000 | |
7 | | 2005 | | 108,000,000 | |
8 | | 2006 | | 113,000,000 | |
9 | | 2007 | | 119,000,000 | |
10 | | 2008 | | 126,000,000 | |
11 | | 2009 | | 132,000,000 | |
12 | | 2010 | | 139,000,000 | |
13 | | 2011 | | 146,000,000 | |
14 | | 2012 | | 153,000,000 | |
15 | | 2013 | | 161,000,000 | |
16 | | 2014 | | 170,000,000 | |
17 | | 2015 | | 179,000,000 | |
18 | | 2016 | | 189,000,000 | |
19 | | 2017 | | 199,000,000 | |
20 | | 2018 | | 210,000,000 | |
21 | | 2019 | | 221,000,000 | |
22 | | 2020 | | 233,000,000 | |
23 | | 2021 | | 300,000,000 | |
24 | | 2022 | | 300,000,000 | |
25 | | 2023 | | 300,000,000 | |
26 | | 2024 | | 300,000,000 | |
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1 | | 2025 | | 300,000,000 | |
2 | | 2026 | | 300,000,000 | |
3 | | 2027 | | 375,000,000 | |
4 | | 2028 | | 375,000,000 | |
5 | | 2029 | | 375,000,000 | |
6 | | 2030 | | 375,000,000 | |
7 | | 2031 | | 375,000,000 | |
8 | | 2032 | | 375,000,000 | |
9 | | 2033 | | 375,000,000 | |
10 | | 2034 | | 375,000,000 | |
11 | | 2035 | | 375,000,000 | |
12 | | 2036 | | 450,000,000 | |
13 | | and | | | |
14 | | each fiscal year | | | |
15 | | thereafter that bonds | | | |
16 | | are outstanding under | | | |
17 | | Section 13.2 of the | | | |
18 | | Metropolitan Pier and | | | |
19 | | Exposition Authority Act, | | | |
20 | | but not after fiscal year 2060. | | |
|
21 | | Beginning July 20, 1993 and in each month of each fiscal |
22 | | year thereafter, one-eighth of the amount requested in the |
23 | | certificate of the Chairman of the Metropolitan Pier and |
24 | | Exposition Authority for that fiscal year, less the amount |
25 | | deposited into the McCormick Place Expansion Project Fund by |
26 | | the State Treasurer in the respective month under subsection |
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1 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
2 | | Authority Act, plus cumulative deficiencies in the deposits |
3 | | required under this Section for previous months and years, |
4 | | shall be deposited into the McCormick Place Expansion Project |
5 | | Fund, until the full amount requested for the fiscal year, but |
6 | | not in excess of the amount specified above as "Total |
7 | | Deposit", has been deposited. |
8 | | Subject to payment of amounts into the Capital Projects |
9 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
10 | | and the McCormick Place Expansion Project Fund pursuant to the |
11 | | preceding paragraphs or in any amendments thereto hereafter |
12 | | enacted, for aviation fuel sold on or after December 1, 2019, |
13 | | the Department shall each month deposit into the Aviation Fuel |
14 | | Sales Tax Refund Fund an amount estimated by the Department to |
15 | | be required for refunds of the 80% portion of the tax on |
16 | | aviation fuel under this Act. The Department shall only |
17 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
18 | | under this paragraph for so long as the revenue use |
19 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
20 | | binding on the State. |
21 | | Subject to payment of amounts into the Build Illinois Fund |
22 | | and the McCormick Place Expansion Project Fund pursuant to the |
23 | | preceding paragraphs or in any amendments thereto hereafter |
24 | | enacted, beginning July 1, 1993 and ending on September 30, |
25 | | 2013, the Department shall each month pay into the Illinois |
26 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
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1 | | the preceding month from the 6.25% general rate on the selling |
2 | | price of tangible personal property. |
3 | | Subject to payment of amounts into the Build Illinois |
4 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
5 | | Tax Increment Fund, and the Energy Infrastructure Fund |
6 | | pursuant to the preceding paragraphs or in any amendments to |
7 | | this Section hereafter enacted, beginning on the first day of |
8 | | the first calendar month to occur on or after August 26, 2014 |
9 | | (the effective date of Public Act 98-1098), each month, from |
10 | | the collections made under Section 9 of the Use Tax Act, |
11 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
12 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
13 | | Tax Act, the Department shall pay into the Tax Compliance and |
14 | | Administration Fund, to be used, subject to appropriation, to |
15 | | fund additional auditors and compliance personnel at the |
16 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
17 | | the cash receipts collected during the preceding fiscal year |
18 | | by the Audit Bureau of the Department under the Use Tax Act, |
19 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
20 | | Retailers' Occupation Tax Act, and associated local occupation |
21 | | and use taxes administered by the Department. |
22 | | Subject to payments of amounts into the Build Illinois |
23 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
24 | | Tax Increment Fund, and the Tax Compliance and Administration |
25 | | Fund as provided in this Section, beginning on July 1, 2018 the |
26 | | Department shall pay each month into the Downstate Public |
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1 | | Transportation Fund the moneys required to be so paid under |
2 | | Section 2-3 of the Downstate Public Transportation Act. |
3 | | Subject to successful execution and delivery of a |
4 | | public-private agreement between the public agency and private |
5 | | entity and completion of the civic build, beginning on July 1, |
6 | | 2023, of the remainder of the moneys received by the |
7 | | Department under the Use Tax Act, the Service Use Tax Act, the |
8 | | Service Occupation Tax Act, and this Act, the Department shall |
9 | | deposit the following specified deposits in the aggregate from |
10 | | collections under the Use Tax Act, the Service Use Tax Act, the |
11 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
12 | | Act, as required under Section 8.25g of the State Finance Act |
13 | | for distribution consistent with the Public-Private |
14 | | Partnership for Civic and Transit Infrastructure Project Act. |
15 | | The moneys received by the Department pursuant to this Act and |
16 | | required to be deposited into the Civic and Transit |
17 | | Infrastructure Fund are subject to the pledge, claim, and |
18 | | charge set forth in Section 25-55 of the Public-Private |
19 | | Partnership for Civic and Transit Infrastructure Project Act. |
20 | | As used in this paragraph, "civic build", "private entity", |
21 | | "public-private agreement", and "public agency" have the |
22 | | meanings provided in Section 25-10 of the Public-Private |
23 | | Partnership 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 |
20 | | the payment of amounts into the State and Local Sales Tax |
21 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
22 | | Expansion Project Fund, the Illinois Tax Increment Fund, and |
23 | | the Tax Compliance and Administration Fund as provided in this |
24 | | Section, the Department shall pay each month into the Road |
25 | | Fund the amount estimated to represent 16% of the net revenue |
26 | | realized from the taxes imposed on motor fuel and gasohol. |
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1 | | Beginning July 1, 2022 and until July 1, 2023, subject to the |
2 | | payment of amounts into the State and Local Sales Tax Reform |
3 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
4 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
5 | | Compliance and Administration Fund as provided in this |
6 | | Section, the Department shall pay each month into the Road |
7 | | Fund the amount estimated to represent 32% of the net revenue |
8 | | realized from the taxes imposed on motor fuel and gasohol. |
9 | | Beginning July 1, 2023 and until July 1, 2024, subject to the |
10 | | payment of amounts into the State and Local Sales Tax Reform |
11 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
12 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
13 | | Compliance and Administration Fund as provided in this |
14 | | Section, the Department shall pay each month into the Road |
15 | | Fund the amount estimated to represent 48% of the net revenue |
16 | | realized from the taxes imposed on motor fuel and gasohol. |
17 | | Beginning July 1, 2024 and until July 1, 2025, subject to the |
18 | | payment of amounts into the State and Local Sales Tax Reform |
19 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
20 | | Project Fund, the Illinois Tax Increment Fund, and the Tax |
21 | | Compliance and Administration Fund as provided in this |
22 | | Section, the Department shall pay each month into the Road |
23 | | Fund the amount estimated to represent 64% of the net revenue |
24 | | realized from the taxes imposed on motor fuel and gasohol. |
25 | | Beginning on July 1, 2025, subject to the payment of amounts |
26 | | into the State and Local Sales Tax Reform Fund, the Build |
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1 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
2 | | Illinois Tax Increment Fund, and the Tax Compliance and |
3 | | Administration Fund as provided in this Section, the |
4 | | Department shall pay each month into the Road Fund the amount |
5 | | estimated to represent 80% of the net revenue realized from |
6 | | the taxes imposed on motor fuel and gasohol. As used in this |
7 | | paragraph "motor fuel" has the meaning given to that term in |
8 | | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the |
9 | | meaning given to that term in Section 3-40 of this Act. |
10 | | Of the remainder of the moneys received by the Department |
11 | | pursuant to this Act, 75% thereof shall be paid into the State |
12 | | Treasury and 25% shall be reserved in a special account and |
13 | | used only for the transfer to the Common School Fund as part of |
14 | | the monthly transfer from the General Revenue Fund in |
15 | | accordance with Section 8a of the State Finance Act. |
16 | | As soon as possible after the first day of each month, upon |
17 | | certification of the Department of Revenue, the Comptroller |
18 | | shall order transferred and the Treasurer shall transfer from |
19 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
20 | | equal to 1.7% of 80% of the net revenue realized under this Act |
21 | | for the second preceding month. Beginning April 1, 2000, this |
22 | | transfer is no longer required and shall not be made. |
23 | | Net revenue realized for a month shall be the revenue |
24 | | collected by the State pursuant to this Act, less the amount |
25 | | paid out during that month as refunds to taxpayers for |
26 | | overpayment of liability. |
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1 | | For greater simplicity of administration, manufacturers, |
2 | | importers and wholesalers whose products are sold at retail in |
3 | | Illinois by numerous retailers, and who wish to do so, may |
4 | | assume the responsibility for accounting and paying to the |
5 | | Department all tax accruing under this Act with respect to |
6 | | such sales, if the retailers who are affected do not make |
7 | | written objection to the Department to this arrangement. |
8 | | (Source: P.A. 102-700, Article 60, Section 60-15, eff. |
9 | | 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; |
10 | | 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff. |
11 | | 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25; |
12 | | 103-592, Article 110, Section 110-5, eff. 6-7-24; revised |
13 | | 7-22-24.) |
14 | | Section 40. The Retailers' Occupation Tax Act is amended |
15 | | by 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 |
19 | | exclusively purchase telephone or telecommunications services |
20 | | that must be paid for in advance and enable the origination of |
21 | | one or more intrastate, interstate, or international telephone |
22 | | calls or other telecommunications using an access number, an |
23 | | authorization code, or both, whether manually or |
24 | | electronically dialed, for which payment to a retailer must be |
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1 | | made in advance, provided that, unless recharged, no further |
2 | | service is provided once that prepaid amount of service has |
3 | | been consumed , and provided further that, on and after January |
4 | | 1, 2025, the telephone or telecommunications services included |
5 | | in such arrangement are obtained through the purchase of a |
6 | | preloaded phone, calling card, or other item of tangible |
7 | | personal property . Prepaid telephone calling arrangements |
8 | | include the recharge of a prepaid calling arrangement if and |
9 | | only if, on and after January 1, 2025, the additional |
10 | | telephone or telecommunications services included in the |
11 | | recharge are obtained through the purchase of a preloaded |
12 | | phone, calling card, or other item of tangible personal |
13 | | property . For purposes of this Section, "recharge" means the |
14 | | purchase of additional prepaid telephone or telecommunications |
15 | | services whether or not the purchaser acquires a different |
16 | | access number or authorization code. For purposes of this |
17 | | Section, "telecommunications" means that term as defined in |
18 | | Section 2 of the Telecommunications Excise Tax Act. "Prepaid |
19 | | telephone calling arrangement" does not include an arrangement |
20 | | whereby the service provider reflects the amount of the |
21 | | purchase as a credit on an account for a customer under an |
22 | | existing subscription plan , nor, on and after January 1, 2025, |
23 | | does it include a recharge that is not obtained through the |
24 | | purchase of a preloaded phone, calling card, or other item of |
25 | | tangible 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 |
3 | | 75, Section 75-20 ) |
4 | | Sec. 3. Except as provided in this Section, on or before |
5 | | the twentieth day of each calendar month, every person engaged |
6 | | in the business of selling tangible personal property at |
7 | | retail in this State during the preceding calendar month shall |
8 | | file 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 |
25 | | to be filed prior to January 1, 2023 for motor vehicles, |
26 | | watercraft, aircraft, and trailers that are required to be |
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1 | | registered with an agency of this State, with respect to |
2 | | retailers whose annual gross receipts average $20,000 or more, |
3 | | all returns required to be filed pursuant to this Act shall be |
4 | | filed electronically. On and after January 1, 2023, with |
5 | | respect to retailers whose annual gross receipts average |
6 | | $20,000 or more, all returns required to be filed pursuant to |
7 | | this Act, including, but not limited to, returns for motor |
8 | | vehicles, watercraft, aircraft, and trailers that are required |
9 | | to be registered with an agency of this State, shall be filed |
10 | | electronically. Retailers who demonstrate that they do not |
11 | | have access to the Internet or demonstrate hardship in filing |
12 | | electronically may petition the Department to waive the |
13 | | electronic filing requirement. |
14 | | If a taxpayer fails to sign a return within 30 days after |
15 | | the proper notice and demand for signature by the Department, |
16 | | the return shall be considered valid and any amount shown to be |
17 | | due on the return shall be deemed assessed. |
18 | | Each return shall be accompanied by the statement of |
19 | | prepaid tax issued pursuant to Section 2e for which credit is |
20 | | claimed. |
21 | | Prior to October 1, 2003 and on and after September 1, |
22 | | 2004, a retailer may accept a Manufacturer's Purchase Credit |
23 | | certification from a purchaser in satisfaction of Use Tax as |
24 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
25 | | provides the appropriate documentation as required by Section |
26 | | 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit |
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1 | | certification, accepted by a retailer prior to October 1, 2003 |
2 | | and on and after September 1, 2004 as provided in Section 3-85 |
3 | | of the Use Tax Act, may be used by that retailer to satisfy |
4 | | Retailers' Occupation Tax liability in the amount claimed in |
5 | | the certification, not to exceed 6.25% of the receipts subject |
6 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
7 | | Credit reported on any original or amended return filed under |
8 | | this Act after October 20, 2003 for reporting periods prior to |
9 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
10 | | Credit reported on annual returns due on or after January 1, |
11 | | 2005 will be disallowed for periods prior to September 1, |
12 | | 2004. No Manufacturer's Purchase Credit may be used after |
13 | | September 30, 2003 through August 31, 2004 to satisfy any tax |
14 | | liability imposed under this Act, including any audit |
15 | | liability. |
16 | | Beginning on July 1, 2023 and through December 31, 2032, a |
17 | | retailer may accept a Sustainable Aviation Fuel Purchase |
18 | | Credit certification from an air common carrier-purchaser in |
19 | | satisfaction of Use Tax on aviation fuel as provided in |
20 | | Section 3-87 of the Use Tax Act if the purchaser provides the |
21 | | appropriate documentation as required by Section 3-87 of the |
22 | | Use Tax Act. A Sustainable Aviation Fuel Purchase Credit |
23 | | certification accepted by a retailer in accordance with this |
24 | | paragraph may be used by that retailer to satisfy Retailers' |
25 | | Occupation Tax liability (but not in satisfaction of penalty |
26 | | or interest) in the amount claimed in the certification, not |
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1 | | to exceed 6.25% of the receipts subject to tax from a sale of |
2 | | aviation fuel. In addition, for a sale of aviation fuel to |
3 | | qualify to earn the Sustainable Aviation Fuel Purchase Credit, |
4 | | retailers must retain in their books and records a |
5 | | certification from the producer of the aviation fuel that the |
6 | | aviation fuel sold by the retailer and for which a sustainable |
7 | | aviation fuel purchase credit was earned meets the definition |
8 | | of sustainable aviation fuel under Section 3-87 of the Use Tax |
9 | | Act. The documentation must include detail sufficient for the |
10 | | Department to determine the number of gallons of sustainable |
11 | | aviation fuel sold. |
12 | | The Department may require returns to be filed on a |
13 | | quarterly basis. If so required, a return for each calendar |
14 | | quarter shall be filed on or before the twentieth day of the |
15 | | calendar month following the end of such calendar quarter. The |
16 | | taxpayer shall also file a return with the Department for each |
17 | | of the first 2 months of each calendar quarter, on or before |
18 | | the 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 |
8 | | fuel at retail in this State during the preceding calendar |
9 | | month shall, instead of reporting and paying tax as otherwise |
10 | | required by this Section, report and pay such tax on a separate |
11 | | aviation fuel tax return. The requirements related to the |
12 | | return shall be as otherwise provided in this Section. |
13 | | Notwithstanding any other provisions of this Act to the |
14 | | contrary, retailers selling aviation fuel shall file all |
15 | | aviation fuel tax returns and shall make all aviation fuel tax |
16 | | payments by electronic means in the manner and form required |
17 | | by the Department. For purposes of this Section, "aviation |
18 | | fuel" means jet fuel and aviation gasoline. |
19 | | Beginning on October 1, 2003, any person who is not a |
20 | | licensed distributor, importing distributor, or manufacturer, |
21 | | as defined in the Liquor Control Act of 1934, but is engaged in |
22 | | the business of selling, at retail, alcoholic liquor shall |
23 | | file a statement with the Department of Revenue, in a format |
24 | | and at a time prescribed by the Department, showing the total |
25 | | amount paid for alcoholic liquor purchased during the |
26 | | preceding month and such other information as is reasonably |
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1 | | required by the Department. The Department may adopt rules to |
2 | | require that this statement be filed in an electronic or |
3 | | telephonic format. Such rules may provide for exceptions from |
4 | | the filing requirements of this paragraph. For the purposes of |
5 | | this paragraph, the term "alcoholic liquor" shall have the |
6 | | meaning prescribed in the Liquor Control Act of 1934. |
7 | | Beginning on October 1, 2003, every distributor, importing |
8 | | distributor, and manufacturer of alcoholic liquor as defined |
9 | | in the Liquor Control Act of 1934, shall file a statement with |
10 | | the Department of Revenue, no later than the 10th day of the |
11 | | month for the preceding month during which transactions |
12 | | occurred, by electronic means, showing the total amount of |
13 | | gross receipts from the sale of alcoholic liquor sold or |
14 | | distributed during the preceding month to purchasers; |
15 | | identifying the purchaser to whom it was sold or distributed; |
16 | | the purchaser's tax registration number; and such other |
17 | | information reasonably required by the Department. A |
18 | | distributor, importing distributor, or manufacturer of |
19 | | alcoholic liquor must personally deliver, mail, or provide by |
20 | | electronic means to each retailer listed on the monthly |
21 | | statement a report containing a cumulative total of that |
22 | | distributor's, importing distributor's, or manufacturer's |
23 | | total sales of alcoholic liquor to that retailer no later than |
24 | | the 10th day of the month for the preceding month during which |
25 | | the transaction occurred. The distributor, importing |
26 | | distributor, or manufacturer shall notify the retailer as to |
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1 | | the method by which the distributor, importing distributor, or |
2 | | manufacturer will provide the sales information. If the |
3 | | retailer is unable to receive the sales information by |
4 | | electronic means, the distributor, importing distributor, or |
5 | | manufacturer shall furnish the sales information by personal |
6 | | delivery or by mail. For purposes of this paragraph, the term |
7 | | "electronic means" includes, but is not limited to, the use of |
8 | | a secure Internet website, e-mail, or facsimile. |
9 | | If a total amount of less than $1 is payable, refundable or |
10 | | creditable, such amount shall be disregarded if it is less |
11 | | than 50 cents and shall be increased to $1 if it is 50 cents or |
12 | | more. |
13 | | Notwithstanding any other provision of this Act to the |
14 | | contrary, retailers subject to tax on cannabis shall file all |
15 | | cannabis tax returns and shall make all cannabis tax payments |
16 | | by electronic means in the manner and form required by the |
17 | | Department. |
18 | | Beginning October 1, 1993, a taxpayer who has an average |
19 | | monthly tax liability of $150,000 or more shall make all |
20 | | payments required by rules of the Department by electronic |
21 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
22 | | an average monthly tax liability of $100,000 or more shall |
23 | | make all payments required by rules of the Department by |
24 | | electronic funds transfer. Beginning October 1, 1995, a |
25 | | taxpayer who has an average monthly tax liability of $50,000 |
26 | | or more shall make all payments required by rules of the |
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1 | | Department by electronic funds transfer. Beginning October 1, |
2 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
3 | | more shall make all payments required by rules of the |
4 | | Department by electronic funds transfer. The term "annual tax |
5 | | liability" shall be the sum of the taxpayer's liabilities |
6 | | under this Act, and under all other State and local occupation |
7 | | and use tax laws administered by the Department, for the |
8 | | immediately preceding calendar year. The term "average monthly |
9 | | tax liability" shall be the sum of the taxpayer's liabilities |
10 | | under this Act, and under all other State and local occupation |
11 | | and use tax laws administered by the Department, for the |
12 | | immediately preceding calendar year divided by 12. Beginning |
13 | | on October 1, 2002, a taxpayer who has a tax liability in the |
14 | | amount set forth in subsection (b) of Section 2505-210 of the |
15 | | Department of Revenue Law shall make all payments required by |
16 | | rules of the Department by electronic funds transfer. |
17 | | Before August 1 of each year beginning in 1993, the |
18 | | Department shall notify all taxpayers required to make |
19 | | payments by electronic funds transfer. All taxpayers required |
20 | | to make payments by electronic funds transfer shall make those |
21 | | payments for a minimum of one year beginning on October 1. |
22 | | Any taxpayer not required to make payments by electronic |
23 | | funds transfer may make payments by electronic funds transfer |
24 | | with the permission of the Department. |
25 | | All taxpayers required to make payment by electronic funds |
26 | | transfer and any taxpayers authorized to voluntarily make |
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1 | | payments by electronic funds transfer shall make those |
2 | | payments in the manner authorized by the Department. |
3 | | The Department shall adopt such rules as are necessary to |
4 | | effectuate a program of electronic funds transfer and the |
5 | | requirements of this Section. |
6 | | Any amount which is required to be shown or reported on any |
7 | | return or other document under this Act shall, if such amount |
8 | | is not a whole-dollar amount, be increased to the nearest |
9 | | whole-dollar amount in any case where the fractional part of a |
10 | | dollar is 50 cents or more, and decreased to the nearest |
11 | | whole-dollar amount where the fractional part of a dollar is |
12 | | less than 50 cents. |
13 | | If the retailer is otherwise required to file a monthly |
14 | | return and if the retailer's average monthly tax liability to |
15 | | the Department does not exceed $200, the Department may |
16 | | authorize his returns to be filed on a quarter annual basis, |
17 | | with the return for January, February, and March of a given |
18 | | year being due by April 20 of such year; with the return for |
19 | | April, May, and June of a given year being due by July 20 of |
20 | | such year; with the return for July, August, and September of a |
21 | | given year being due by October 20 of such year, and with the |
22 | | return for October, November, and December of a given year |
23 | | being due by January 20 of the following year. |
24 | | If the retailer is otherwise required to file a monthly or |
25 | | quarterly return and if the retailer's average monthly tax |
26 | | liability with the Department does not exceed $50, the |
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1 | | Department may authorize his returns to be filed on an annual |
2 | | basis, with the return for a given year being due by January 20 |
3 | | of the following year. |
4 | | Such quarter annual and annual returns, as to form and |
5 | | substance, shall be subject to the same requirements as |
6 | | monthly returns. |
7 | | Notwithstanding any other provision in this Act concerning |
8 | | the time within which a retailer may file his return, in the |
9 | | case of any retailer who ceases to engage in a kind of business |
10 | | which makes him responsible for filing returns under this Act, |
11 | | such retailer shall file a final return under this Act with the |
12 | | Department not more than one month after discontinuing such |
13 | | business. |
14 | | Where the same person has more than one business |
15 | | registered with the Department under separate registrations |
16 | | under this Act, such person may not file each return that is |
17 | | due as a single return covering all such registered |
18 | | businesses, but shall file separate returns for each such |
19 | | registered business. |
20 | | In addition, with respect to motor vehicles, watercraft, |
21 | | aircraft, and trailers that are required to be registered with |
22 | | an agency of this State, except as otherwise provided in this |
23 | | Section, every retailer selling this kind of tangible personal |
24 | | property shall file, with the Department, upon a form to be |
25 | | prescribed and supplied by the Department, a separate return |
26 | | for each such item of tangible personal property which the |
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1 | | retailer sells, except that if, in the same transaction, (i) a |
2 | | retailer of aircraft, watercraft, motor vehicles, or trailers |
3 | | transfers more than one aircraft, watercraft, motor vehicle, |
4 | | or trailer to another aircraft, watercraft, motor vehicle |
5 | | retailer, or trailer retailer for the purpose of resale or |
6 | | (ii) a retailer of aircraft, watercraft, motor vehicles, or |
7 | | trailers transfers more than one aircraft, watercraft, motor |
8 | | vehicle, or trailer to a purchaser for use as a qualifying |
9 | | rolling stock as provided in Section 2-5 of this Act, then that |
10 | | seller may report the transfer of all aircraft, watercraft, |
11 | | motor vehicles, or trailers involved in that transaction to |
12 | | the Department on the same uniform invoice-transaction |
13 | | reporting return form. For purposes of this Section, |
14 | | "watercraft" means a Class 2, Class 3, or Class 4 watercraft as |
15 | | defined in Section 3-2 of the Boat Registration and Safety |
16 | | Act, a personal watercraft, or any boat equipped with an |
17 | | inboard motor. |
18 | | In addition, with respect to motor vehicles, watercraft, |
19 | | aircraft, and trailers that are required to be registered with |
20 | | an agency of this State, every person who is engaged in the |
21 | | business of leasing or renting such items and who, in |
22 | | connection with such business, sells any such item to a |
23 | | retailer for the purpose of resale is, notwithstanding any |
24 | | other provision of this Section to the contrary, authorized to |
25 | | meet the return-filing requirement of this Act by reporting |
26 | | the transfer of all the aircraft, watercraft, motor vehicles, |
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1 | | or trailers transferred for resale during a month to the |
2 | | Department on the same uniform invoice-transaction reporting |
3 | | return form on or before the 20th of the month following the |
4 | | month in which the transfer takes place. Notwithstanding any |
5 | | other provision of this Act to the contrary, all returns filed |
6 | | under this paragraph must be filed by electronic means in the |
7 | | manner and form as required by the Department. |
8 | | Any retailer who sells only motor vehicles, watercraft, |
9 | | aircraft, or trailers that are required to be registered with |
10 | | an agency of this State, so that all retailers' occupation tax |
11 | | liability is required to be reported, and is reported, on such |
12 | | transaction reporting returns and who is not otherwise |
13 | | required to file monthly or quarterly returns, need not file |
14 | | monthly or quarterly returns. However, those retailers shall |
15 | | be required to file returns on an annual basis. |
16 | | The transaction reporting return, in the case of motor |
17 | | vehicles or trailers that are required to be registered with |
18 | | an agency of this State, shall be the same document as the |
19 | | Uniform Invoice referred to in Section 5-402 of the Illinois |
20 | | Vehicle Code and must show the name and address of the seller; |
21 | | the name and address of the purchaser; the amount of the |
22 | | selling price including the amount allowed by the retailer for |
23 | | traded-in property, if any; the amount allowed by the retailer |
24 | | for the traded-in tangible personal property, if any, to the |
25 | | extent to which Section 1 of this Act allows an exemption for |
26 | | the value of traded-in property; the balance payable after |
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1 | | deducting such trade-in allowance from the total selling |
2 | | price; the amount of tax due from the retailer with respect to |
3 | | such transaction; the amount of tax collected from the |
4 | | purchaser by the retailer on such transaction (or satisfactory |
5 | | evidence that such tax is not due in that particular instance, |
6 | | if that is claimed to be the fact); the place and date of the |
7 | | sale; a sufficient identification of the property sold; such |
8 | | other information as is required in Section 5-402 of the |
9 | | Illinois Vehicle Code, and such other information as the |
10 | | Department may reasonably require. |
11 | | The transaction reporting return in the case of watercraft |
12 | | or aircraft must show the name and address of the seller; the |
13 | | name and address of the purchaser; the amount of the selling |
14 | | price including the amount allowed by the retailer for |
15 | | traded-in property, if any; the amount allowed by the retailer |
16 | | for the traded-in tangible personal property, if any, to the |
17 | | extent to which Section 1 of this Act allows an exemption for |
18 | | the value of traded-in property; the balance payable after |
19 | | deducting such trade-in allowance from the total selling |
20 | | price; the amount of tax due from the retailer with respect to |
21 | | such transaction; the amount of tax collected from the |
22 | | purchaser by the retailer on such transaction (or satisfactory |
23 | | evidence that such tax is not due in that particular instance, |
24 | | if that is claimed to be the fact); the place and date of the |
25 | | sale, a sufficient identification of the property sold, and |
26 | | such other information as the Department may reasonably |
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1 | | require. |
2 | | Such transaction reporting return shall be filed not later |
3 | | than 20 days after the day of delivery of the item that is |
4 | | being sold, but may be filed by the retailer at any time sooner |
5 | | than that if he chooses to do so. The transaction reporting |
6 | | return and tax remittance or proof of exemption from the |
7 | | Illinois use tax may be transmitted to the Department by way of |
8 | | the State agency with which, or State officer with whom the |
9 | | tangible personal property must be titled or registered (if |
10 | | titling or registration is required) if the Department and |
11 | | such agency or State officer determine that this procedure |
12 | | will expedite the processing of applications for title or |
13 | | registration. |
14 | | With each such transaction reporting return, the retailer |
15 | | shall remit the proper amount of tax due (or shall submit |
16 | | satisfactory evidence that the sale is not taxable if that is |
17 | | the case), to the Department or its agents, whereupon the |
18 | | Department shall issue, in the purchaser's name, a use tax |
19 | | receipt (or a certificate of exemption if the Department is |
20 | | satisfied that the particular sale is tax exempt) which such |
21 | | purchaser may submit to the agency with which, or State |
22 | | officer with whom, he must title or register the tangible |
23 | | personal property that is involved (if titling or registration |
24 | | is required) in support of such purchaser's application for an |
25 | | Illinois certificate or other evidence of title or |
26 | | registration to such tangible personal property. |
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1 | | No retailer's failure or refusal to remit tax under this |
2 | | Act precludes a user, who has paid the proper tax to the |
3 | | retailer, from obtaining his certificate of title or other |
4 | | evidence of title or registration (if titling or registration |
5 | | is required) upon satisfying the Department that such user has |
6 | | paid the proper tax (if tax is due) to the retailer. The |
7 | | Department shall adopt appropriate rules to carry out the |
8 | | mandate of this paragraph. |
9 | | If the user who would otherwise pay tax to the retailer |
10 | | wants the transaction reporting return filed and the payment |
11 | | of the tax or proof of exemption made to the Department before |
12 | | the retailer is willing to take these actions and such user has |
13 | | not paid the tax to the retailer, such user may certify to the |
14 | | fact of such delay by the retailer and may (upon the Department |
15 | | being satisfied of the truth of such certification) transmit |
16 | | the information required by the transaction reporting return |
17 | | and the remittance for tax or proof of exemption directly to |
18 | | the Department and obtain his tax receipt or exemption |
19 | | determination, in which event the transaction reporting return |
20 | | and tax remittance (if a tax payment was required) shall be |
21 | | credited by the Department to the proper retailer's account |
22 | | with the Department, but without the vendor's discount |
23 | | provided for in this Section being allowed. When the user pays |
24 | | the tax directly to the Department, he shall pay the tax in the |
25 | | same amount and in the same form in which it would be remitted |
26 | | if 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 |
2 | | trailers, other than semitrailers as defined in Section 1-187 |
3 | | of the Illinois Vehicle Code, that are required to be |
4 | | registered with an agency of this State and that are subject to |
5 | | the tax on lease receipts under this Act, notwithstanding any |
6 | | other provision of this Act to the contrary, for the purpose of |
7 | | reporting and paying tax under this Act on those lease |
8 | | receipts, lessors shall file returns in addition to and |
9 | | separate from the transaction reporting return. Lessors shall |
10 | | file those lease returns and make payment to the Department by |
11 | | electronic means on or before the 20th day of each month |
12 | | following the month, quarter, or year, as applicable, in which |
13 | | lease receipts were received. All lease receipts received by |
14 | | the lessor from the lease of those trailers during the same |
15 | | reporting period shall be reported and tax shall be paid on a |
16 | | single return form to be prescribed by the Department. |
17 | | Refunds made by the seller during the preceding return |
18 | | period to purchasers, on account of tangible personal property |
19 | | returned to the seller, shall be allowed as a deduction under |
20 | | subdivision 5 of his monthly or quarterly return, as the case |
21 | | may be, in case the seller had theretofore included the |
22 | | receipts from the sale of such tangible personal property in a |
23 | | return filed by him and had paid the tax imposed by this Act |
24 | | with respect to such receipts. |
25 | | Where the seller is a corporation, the return filed on |
26 | | behalf of such corporation shall be signed by the president, |
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1 | | vice-president, secretary, or treasurer or by the properly |
2 | | accredited agent of such corporation. |
3 | | Where the seller is a limited liability company, the |
4 | | return filed on behalf of the limited liability company shall |
5 | | be signed by a manager, member, or properly accredited agent |
6 | | of the limited liability company. |
7 | | Except as provided in this Section, the retailer filing |
8 | | the return under this Section shall, at the time of filing such |
9 | | return, pay to the Department the amount of tax imposed by this |
10 | | Act less a discount of 2.1% prior to January 1, 1990 and 1.75% |
11 | | on and after January 1, 1990, or $5 per calendar year, |
12 | | whichever is greater, which is allowed to reimburse the |
13 | | retailer for the expenses incurred in keeping records, |
14 | | preparing and filing returns, remitting the tax and supplying |
15 | | data to the Department on request. On and after January 1, |
16 | | 2021, a certified service provider, as defined in the Leveling |
17 | | the Playing Field for Illinois Retail Act, filing the return |
18 | | under this Section on behalf of a remote retailer shall, at the |
19 | | time of such return, pay to the Department the amount of tax |
20 | | imposed by this Act less a discount of 1.75%. A remote retailer |
21 | | using a certified service provider to file a return on its |
22 | | behalf, as provided in the Leveling the Playing Field for |
23 | | Illinois Retail Act, is not eligible for the discount. |
24 | | Beginning with returns due on or after January 1, 2025, the |
25 | | vendor's discount allowed in this Section, the Service |
26 | | Occupation Tax Act, the Use Tax Act, and the Service Use Tax |
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1 | | Act, including any local tax administered by the Department |
2 | | and reported on the same return, shall not exceed $1,000 per |
3 | | month in the aggregate for returns other than transaction |
4 | | returns filed during the month. When determining the discount |
5 | | allowed under this Section, retailers shall include the amount |
6 | | of tax that would have been due at the 1% rate but for the 0% |
7 | | rate imposed under Public Act 102-700. When determining the |
8 | | discount allowed under this Section, retailers shall include |
9 | | the amount of tax that would have been due at the 6.25% rate |
10 | | but for the 1.25% rate imposed on sales tax holiday items under |
11 | | Public Act 102-700. The discount under this Section is not |
12 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
13 | | that is subject to the revenue use requirements of 49 U.S.C. |
14 | | 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to |
15 | | Section 2d of this Act shall be included in the amount on which |
16 | | such discount is computed. In the case of retailers who report |
17 | | and pay the tax on a transaction by transaction basis, as |
18 | | provided in this Section, such discount shall be taken with |
19 | | each such tax remittance instead of when such retailer files |
20 | | his periodic return, but, beginning with returns due on or |
21 | | after January 1, 2025, the vendor's discount allowed under |
22 | | this Section and the Use Tax Act, including any local tax |
23 | | administered by the Department and reported on the same |
24 | | transaction return, shall not exceed $1,000 per month for all |
25 | | transaction returns filed during the month. The discount |
26 | | allowed under this Section is allowed only for returns that |
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1 | | are filed in the manner required by this Act. The Department |
2 | | may disallow the discount for retailers whose certificate of |
3 | | registration is revoked at the time the return is filed, but |
4 | | only if the Department's decision to revoke the certificate of |
5 | | registration has become final. |
6 | | Before October 1, 2000, if the taxpayer's average monthly |
7 | | tax liability to the Department under this Act, the Use Tax |
8 | | Act, the Service Occupation Tax Act, and the Service Use Tax |
9 | | Act, excluding any liability for prepaid sales tax to be |
10 | | remitted in accordance with Section 2d of this Act, was |
11 | | $10,000 or more during the preceding 4 complete calendar |
12 | | quarters, he shall file a return with the Department each |
13 | | month by the 20th day of the month next following the month |
14 | | during which such tax liability is incurred and shall make |
15 | | payments to the Department on or before the 7th, 15th, 22nd and |
16 | | last day of the month during which such liability is incurred. |
17 | | On and after October 1, 2000, if the taxpayer's average |
18 | | monthly tax liability to the Department under this Act, the |
19 | | Use Tax Act, the Service Occupation Tax Act, and the Service |
20 | | Use Tax Act, excluding any liability for prepaid sales tax to |
21 | | be remitted in accordance with Section 2d of this Act, was |
22 | | $20,000 or more during the preceding 4 complete calendar |
23 | | quarters, he shall file a return with the Department each |
24 | | month by the 20th day of the month next following the month |
25 | | during which such tax liability is incurred and shall make |
26 | | payment to the Department on or before the 7th, 15th, 22nd and |
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1 | | last day of the month during which such liability is incurred. |
2 | | If the month during which such tax liability is incurred began |
3 | | prior to January 1, 1985, each payment shall be in an amount |
4 | | equal to 1/4 of the taxpayer's actual liability for the month |
5 | | or an amount set by the Department not to exceed 1/4 of the |
6 | | average monthly liability of the taxpayer to the Department |
7 | | for the preceding 4 complete calendar quarters (excluding the |
8 | | month of highest liability and the month of lowest liability |
9 | | in such 4 quarter period). If the month during which such tax |
10 | | liability is incurred begins on or after January 1, 1985 and |
11 | | prior to January 1, 1987, each payment shall be in an amount |
12 | | equal to 22.5% of the taxpayer's actual liability for the |
13 | | month or 27.5% of the taxpayer's liability for the same |
14 | | calendar month of the preceding year. If the month during |
15 | | which such tax liability is incurred begins on or after |
16 | | January 1, 1987 and prior to January 1, 1988, each payment |
17 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
18 | | liability for the month or 26.25% of the taxpayer's liability |
19 | | for the same calendar month of the preceding year. If the month |
20 | | during which such tax liability is incurred begins on or after |
21 | | January 1, 1988, and prior to January 1, 1989, or begins on or |
22 | | after January 1, 1996, each payment shall be in an amount equal |
23 | | to 22.5% of the taxpayer's actual liability for the month or |
24 | | 25% of the taxpayer's liability for the same calendar month of |
25 | | the preceding year. If the month during which such tax |
26 | | liability is incurred begins on or after January 1, 1989, and |
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1 | | prior to January 1, 1996, each payment shall be in an amount |
2 | | equal to 22.5% of the taxpayer's actual liability for the |
3 | | month or 25% of the taxpayer's liability for the same calendar |
4 | | month of the preceding year or 100% of the taxpayer's actual |
5 | | liability for the quarter monthly reporting period. The amount |
6 | | of such quarter monthly payments shall be credited against the |
7 | | final tax liability of the taxpayer's return for that month. |
8 | | Before October 1, 2000, once applicable, the requirement of |
9 | | the making of quarter monthly payments to the Department by |
10 | | taxpayers having an average monthly tax liability of $10,000 |
11 | | or more as determined in the manner provided above shall |
12 | | continue until such taxpayer's average monthly liability to |
13 | | the Department during the preceding 4 complete calendar |
14 | | quarters (excluding the month of highest liability and the |
15 | | month of lowest liability) is less than $9,000, or until such |
16 | | taxpayer's average monthly liability to the Department as |
17 | | computed for each calendar quarter of the 4 preceding complete |
18 | | calendar quarter period is less than $10,000. However, if a |
19 | | taxpayer can show the Department that a substantial change in |
20 | | the taxpayer's business has occurred which causes the taxpayer |
21 | | to anticipate that his average monthly tax liability for the |
22 | | reasonably foreseeable future will fall below the $10,000 |
23 | | threshold stated above, then such taxpayer may petition the |
24 | | Department for a change in such taxpayer's reporting status. |
25 | | On and after October 1, 2000, once applicable, the requirement |
26 | | of the making of quarter monthly payments to the Department by |
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1 | | taxpayers having an average monthly tax liability of $20,000 |
2 | | or more as determined in the manner provided above shall |
3 | | continue until such taxpayer's average monthly liability to |
4 | | the Department during the preceding 4 complete calendar |
5 | | quarters (excluding the month of highest liability and the |
6 | | month of lowest liability) is less than $19,000 or until such |
7 | | taxpayer's average monthly liability to the Department as |
8 | | computed for each calendar quarter of the 4 preceding complete |
9 | | calendar quarter period is less than $20,000. However, if a |
10 | | taxpayer can show the Department that a substantial change in |
11 | | the taxpayer's business has occurred which causes the taxpayer |
12 | | to anticipate that his average monthly tax liability for the |
13 | | reasonably foreseeable future will fall below the $20,000 |
14 | | threshold stated above, then such taxpayer may petition the |
15 | | Department for a change in such taxpayer's reporting status. |
16 | | The Department shall change such taxpayer's reporting status |
17 | | unless it finds that such change is seasonal in nature and not |
18 | | likely to be long term. Quarter monthly payment status shall |
19 | | be determined under this paragraph as if the rate reduction to |
20 | | 0% in Public Act 102-700 on food for human consumption that is |
21 | | to be consumed off the premises where it is sold (other than |
22 | | alcoholic beverages, food consisting of or infused with adult |
23 | | use cannabis, soft drinks, and food that has been prepared for |
24 | | immediate consumption) had not occurred. For quarter monthly |
25 | | payments due under this paragraph on or after July 1, 2023 and |
26 | | through June 30, 2024, "25% of the taxpayer's liability for |
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1 | | the same calendar month of the preceding year" shall be |
2 | | determined as if the rate reduction to 0% in Public Act 102-700 |
3 | | had not occurred. Quarter monthly payment status shall be |
4 | | determined under this paragraph as if the rate reduction to |
5 | | 1.25% in Public Act 102-700 on sales tax holiday items had not |
6 | | occurred. For quarter monthly payments due on or after July 1, |
7 | | 2023 and through June 30, 2024, "25% of the taxpayer's |
8 | | liability for the same calendar month of the preceding year" |
9 | | shall be determined as if the rate reduction to 1.25% in Public |
10 | | Act 102-700 on sales tax holiday items had not occurred. If any |
11 | | such quarter monthly payment is not paid at the time or in the |
12 | | amount required by this Section, then the taxpayer shall be |
13 | | liable for penalties and interest on the difference between |
14 | | the minimum amount due as a payment and the amount of such |
15 | | quarter monthly payment actually and timely paid, except |
16 | | insofar as the taxpayer has previously made payments for that |
17 | | month to the Department in excess of the minimum payments |
18 | | previously due as provided in this Section. The Department |
19 | | shall make reasonable rules and regulations to govern the |
20 | | quarter monthly payment amount and quarter monthly payment |
21 | | dates for taxpayers who file on other than a calendar monthly |
22 | | basis. |
23 | | The provisions of this paragraph apply before October 1, |
24 | | 2001. Without regard to whether a taxpayer is required to make |
25 | | quarter monthly payments as specified above, any taxpayer who |
26 | | is required by Section 2d of this Act to collect and remit |
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1 | | prepaid taxes and has collected prepaid taxes which average in |
2 | | excess of $25,000 per month during the preceding 2 complete |
3 | | calendar quarters, shall file a return with the Department as |
4 | | required by Section 2f and shall make payments to the |
5 | | Department on or before the 7th, 15th, 22nd and last day of the |
6 | | month during which such liability is incurred. If the month |
7 | | during which such tax liability is incurred began prior to |
8 | | September 1, 1985 (the effective date of Public Act 84-221), |
9 | | each payment shall be in an amount not less than 22.5% of the |
10 | | taxpayer's actual liability under Section 2d. If the month |
11 | | during which such tax liability is incurred begins on or after |
12 | | January 1, 1986, each payment shall be in an amount equal to |
13 | | 22.5% of the taxpayer's actual liability for the month or |
14 | | 27.5% of the taxpayer's liability for the same calendar month |
15 | | of the preceding calendar year. If the month during which such |
16 | | tax liability is incurred begins on or after January 1, 1987, |
17 | | each payment shall be in an amount equal to 22.5% of the |
18 | | taxpayer's actual liability for the month or 26.25% of the |
19 | | taxpayer's liability for the same calendar month of the |
20 | | preceding year. The amount of such quarter monthly payments |
21 | | shall be credited against the final tax liability of the |
22 | | taxpayer's return for that month filed under this Section or |
23 | | Section 2f, as the case may be. Once applicable, the |
24 | | requirement of the making of quarter monthly payments to the |
25 | | Department pursuant to this paragraph shall continue until |
26 | | such taxpayer's average monthly prepaid tax collections during |
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1 | | the preceding 2 complete calendar quarters is $25,000 or less. |
2 | | If any such quarter monthly payment is not paid at the time or |
3 | | in the amount required, the taxpayer shall be liable for |
4 | | penalties and interest on such difference, except insofar as |
5 | | the taxpayer has previously made payments for that month in |
6 | | excess of the minimum payments previously due. |
7 | | The provisions of this paragraph apply on and after |
8 | | October 1, 2001. Without regard to whether a taxpayer is |
9 | | required to make quarter monthly payments as specified above, |
10 | | any taxpayer who is required by Section 2d of this Act to |
11 | | collect and remit prepaid taxes and has collected prepaid |
12 | | taxes that average in excess of $20,000 per month during the |
13 | | preceding 4 complete calendar quarters shall file a return |
14 | | with the Department as required by Section 2f and shall make |
15 | | payments to the Department on or before the 7th, 15th, 22nd, |
16 | | and last day of the month during which the liability is |
17 | | incurred. Each payment shall be in an amount equal to 22.5% of |
18 | | the taxpayer's actual liability for the month or 25% of the |
19 | | taxpayer's liability for the same calendar month of the |
20 | | preceding year. The amount of the quarter monthly payments |
21 | | shall be credited against the final tax liability of the |
22 | | taxpayer's return for that month filed under this Section or |
23 | | Section 2f, as the case may be. Once applicable, the |
24 | | requirement of the making of quarter monthly payments to the |
25 | | Department pursuant to this paragraph shall continue until the |
26 | | taxpayer's average monthly prepaid tax collections during the |
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1 | | preceding 4 complete calendar quarters (excluding the month of |
2 | | highest liability and the month of lowest liability) is less |
3 | | than $19,000 or until such taxpayer's average monthly |
4 | | liability to the Department as computed for each calendar |
5 | | quarter of the 4 preceding complete calendar quarters is less |
6 | | than $20,000. If any such quarter monthly payment is not paid |
7 | | at the time or in the amount required, the taxpayer shall be |
8 | | liable for penalties and interest on such difference, except |
9 | | insofar as the taxpayer has previously made payments for that |
10 | | month in excess of the minimum payments previously due. |
11 | | If any payment provided for in this Section exceeds the |
12 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
13 | | Service Occupation Tax Act, and the Service Use Tax Act, as |
14 | | shown on an original monthly return, the Department shall, if |
15 | | requested by the taxpayer, issue to the taxpayer a credit |
16 | | memorandum no later than 30 days after the date of payment. The |
17 | | credit evidenced by such credit memorandum may be assigned by |
18 | | the taxpayer to a similar taxpayer under this Act, the Use Tax |
19 | | Act, the Service Occupation Tax Act, or the Service Use Tax |
20 | | Act, in accordance with reasonable rules and regulations to be |
21 | | prescribed by the Department. If no such request is made, the |
22 | | taxpayer may credit such excess payment against tax liability |
23 | | subsequently to be remitted to the Department under this Act, |
24 | | the Use Tax Act, the Service Occupation Tax Act, or the Service |
25 | | Use Tax Act, in accordance with reasonable rules and |
26 | | regulations prescribed by the Department. If the Department |
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1 | | subsequently determined that all or any part of the credit |
2 | | taken was not actually due to the taxpayer, the taxpayer's % |
3 | | vendor's discount shall be reduced, if necessary, to reflect |
4 | | the difference between the credit taken and that actually due, |
5 | | and that taxpayer shall be liable for penalties and interest |
6 | | on such difference. |
7 | | If a retailer of motor fuel is entitled to a credit under |
8 | | Section 2d of this Act which exceeds the taxpayer's liability |
9 | | to the Department under this Act for the month for which the |
10 | | taxpayer is filing a return, the Department shall issue the |
11 | | taxpayer a credit memorandum for the excess. |
12 | | Beginning January 1, 1990, each month the Department shall |
13 | | pay into the Local Government Tax Fund, a special fund in the |
14 | | State treasury which is hereby created, the net revenue |
15 | | realized for the preceding month from the 1% tax imposed under |
16 | | this Act. |
17 | | Beginning January 1, 1990, each month the Department shall |
18 | | pay into the County and Mass Transit District Fund, a special |
19 | | fund in the State treasury which is hereby created, 4% of the |
20 | | net revenue realized for the preceding month from the 6.25% |
21 | | general rate other than aviation fuel sold on or after |
22 | | December 1, 2019. This exception for aviation fuel only |
23 | | applies for so long as the revenue use requirements of 49 |
24 | | U.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 |
26 | | pay into the County and Mass Transit District Fund 20% of the |
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1 | | net revenue realized for the preceding month from the 1.25% |
2 | | rate on the selling price of motor fuel and gasohol. If, in any |
3 | | month, the tax on sales tax holiday items, as defined in |
4 | | Section 2-8, is imposed at the rate of 1.25%, then the |
5 | | Department shall pay 20% of the net revenue realized for that |
6 | | month from the 1.25% rate on the selling price of sales tax |
7 | | holiday items into the County and Mass Transit District Fund. |
8 | | Beginning January 1, 1990, each month the Department shall |
9 | | pay into the Local Government Tax Fund 16% of the net revenue |
10 | | realized for the preceding month from the 6.25% general rate |
11 | | on the selling price of tangible personal property other than |
12 | | aviation fuel sold on or after December 1, 2019. This |
13 | | exception for aviation fuel only applies for so long as the |
14 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
15 | | 47133 are binding on the State. |
16 | | For aviation fuel sold on or after December 1, 2019, each |
17 | | month the Department shall pay into the State Aviation Program |
18 | | Fund 20% of the net revenue realized for the preceding month |
19 | | from the 6.25% general rate on the selling price of aviation |
20 | | fuel, less an amount estimated by the Department to be |
21 | | required for refunds of the 20% portion of the tax on aviation |
22 | | fuel under this Act, which amount shall be deposited into the |
23 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
24 | | pay moneys into the State Aviation Program Fund and the |
25 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
26 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
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1 | | U.S.C. 47133 are binding on the State. |
2 | | Beginning August 1, 2000, each month the Department shall |
3 | | pay into the Local Government Tax Fund 80% of the net revenue |
4 | | realized for the preceding month from the 1.25% rate on the |
5 | | selling price of motor fuel and gasohol. If, in any month, the |
6 | | tax on sales tax holiday items, as defined in Section 2-8, is |
7 | | imposed at the rate of 1.25%, then the Department shall pay 80% |
8 | | of the net revenue realized for that month from the 1.25% rate |
9 | | on the selling price of sales tax holiday items into the Local |
10 | | Government Tax Fund. |
11 | | Beginning October 1, 2009, each month the Department shall |
12 | | pay into the Capital Projects Fund an amount that is equal to |
13 | | an amount estimated by the Department to represent 80% of the |
14 | | net revenue realized for the preceding month from the sale of |
15 | | candy, grooming and hygiene products, and soft drinks that had |
16 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
17 | | are now taxed at 6.25%. |
18 | | Beginning July 1, 2011, each month the Department shall |
19 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
20 | | realized for the preceding month from the 6.25% general rate |
21 | | on the selling price of sorbents used in Illinois in the |
22 | | process of sorbent injection as used to comply with the |
23 | | Environmental Protection Act or the federal Clean Air Act, but |
24 | | the total payment into the Clean Air Act Permit Fund under this |
25 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
26 | | fiscal year. |
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1 | | Beginning July 1, 2013, each month the Department shall |
2 | | pay into the Underground Storage Tank Fund from the proceeds |
3 | | collected under this Act, the Use Tax Act, the Service Use Tax |
4 | | Act, and the Service Occupation Tax Act an amount equal to the |
5 | | average monthly deficit in the Underground Storage Tank Fund |
6 | | during the prior year, as certified annually by the Illinois |
7 | | Environmental Protection Agency, but the total payment into |
8 | | the Underground Storage Tank Fund under this Act, the Use Tax |
9 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
10 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
11 | | used in this paragraph, the "average monthly deficit" shall be |
12 | | equal to the difference between the average monthly claims for |
13 | | payment by the fund and the average monthly revenues deposited |
14 | | into the fund, excluding payments made pursuant to this |
15 | | paragraph. |
16 | | Beginning July 1, 2015, of the remainder of the moneys |
17 | | received by the Department under the Use Tax Act, the Service |
18 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
19 | | month the Department shall deposit $500,000 into the State |
20 | | Crime Laboratory Fund. |
21 | | Of the remainder of the moneys received by the Department |
22 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
23 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
24 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
25 | | Build Illinois Fund; provided, however, that if in any fiscal |
26 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
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1 | | may be, of the moneys received by the Department and required |
2 | | to be paid into the Build Illinois Fund pursuant to this Act, |
3 | | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
4 | | Act, and Section 9 of the Service Occupation Tax Act, such Acts |
5 | | being hereinafter called the "Tax Acts" and such aggregate of |
6 | | 2.2% or 3.8%, as the case may be, of moneys being hereinafter |
7 | | called the "Tax Act Amount", and (2) the amount transferred to |
8 | | the Build Illinois Fund from the State and Local Sales Tax |
9 | | Reform Fund shall be less than the Annual Specified Amount (as |
10 | | hereinafter defined), an amount equal to the difference shall |
11 | | be immediately paid into the Build Illinois Fund from other |
12 | | moneys received by the Department pursuant to the Tax Acts; |
13 | | the "Annual Specified Amount" means the amounts specified |
14 | | below for fiscal years 1986 through 1993: |
|
15 | | Fiscal Year | Annual Specified Amount | |
16 | | 1986 | $54,800,000 | |
17 | | 1987 | $76,650,000 | |
18 | | 1988 | $80,480,000 | |
19 | | 1989 | $88,510,000 | |
20 | | 1990 | $115,330,000 | |
21 | | 1991 | $145,470,000 | |
22 | | 1992 | $182,730,000 | |
23 | | 1993 | $206,520,000; |
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24 | | and means the Certified Annual Debt Service Requirement (as |
25 | | defined in Section 13 of the Build Illinois Bond Act) or the |
26 | | Tax Act Amount, whichever is greater, for fiscal year 1994 and |
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1 | | each fiscal year thereafter; and further provided, that if on |
2 | | the last business day of any month the sum of (1) the Tax Act |
3 | | Amount required to be deposited into the Build Illinois Bond |
4 | | Account in the Build Illinois Fund during such month and (2) |
5 | | the amount transferred to the Build Illinois Fund from the |
6 | | State and Local Sales Tax Reform Fund shall have been less than |
7 | | 1/12 of the Annual Specified Amount, an amount equal to the |
8 | | difference shall be immediately paid into the Build Illinois |
9 | | Fund from other moneys received by the Department pursuant to |
10 | | the Tax Acts; and, further provided, that in no event shall the |
11 | | payments required under the preceding proviso result in |
12 | | aggregate payments into the Build Illinois Fund pursuant to |
13 | | this 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 |
15 | | such fiscal year. The amounts payable into the Build Illinois |
16 | | Fund under clause (b) of the first sentence in this paragraph |
17 | | shall be payable only until such time as the aggregate amount |
18 | | on deposit under each trust indenture securing Bonds issued |
19 | | and outstanding pursuant to the Build Illinois Bond Act is |
20 | | sufficient, taking into account any future investment income, |
21 | | to fully provide, in accordance with such indenture, for the |
22 | | defeasance of or the payment of the principal of, premium, if |
23 | | any, and interest on the Bonds secured by such indenture and on |
24 | | any Bonds expected to be issued thereafter and all fees and |
25 | | costs payable with respect thereto, all as certified by the |
26 | | Director of the Bureau of the Budget (now Governor's Office of |
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1 | | Management and Budget). If on the last business day of any |
2 | | month in which Bonds are outstanding pursuant to the Build |
3 | | Illinois Bond Act, the aggregate of moneys deposited in the |
4 | | Build Illinois Bond Account in the Build Illinois Fund in such |
5 | | month shall be less than the amount required to be transferred |
6 | | in such month from the Build Illinois Bond Account to the Build |
7 | | Illinois Bond Retirement and Interest Fund pursuant to Section |
8 | | 13 of the Build Illinois Bond Act, an amount equal to such |
9 | | deficiency shall be immediately paid from other moneys |
10 | | received by the Department pursuant to the Tax Acts to the |
11 | | Build Illinois Fund; provided, however, that any amounts paid |
12 | | to the Build Illinois Fund in any fiscal year pursuant to this |
13 | | sentence shall be deemed to constitute payments pursuant to |
14 | | clause (b) of the first sentence of this paragraph and shall |
15 | | reduce the amount otherwise payable for such fiscal year |
16 | | pursuant to that clause (b). The moneys received by the |
17 | | Department pursuant to this Act and required to be deposited |
18 | | into the Build Illinois Fund are subject to the pledge, claim |
19 | | and charge set forth in Section 12 of the Build Illinois Bond |
20 | | Act. |
21 | | Subject to payment of amounts into the Build Illinois Fund |
22 | | as provided in the preceding paragraph or in any amendment |
23 | | thereto hereafter enacted, the following specified monthly |
24 | | installment of the amount requested in the certificate of the |
25 | | Chairman of the Metropolitan Pier and Exposition Authority |
26 | | provided under Section 8.25f of the State Finance Act, but not |
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1 | | in excess of sums designated as "Total Deposit", shall be |
2 | | deposited in the aggregate from collections under Section 9 of |
3 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
4 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
5 | | Retailers' Occupation Tax Act into the McCormick Place |
6 | | Expansion Project Fund in the specified fiscal years. |
|
7 | | Fiscal Year | | Total Deposit | |
8 | | 1993 | | $0 | |
9 | | 1994 | | 53,000,000 | |
10 | | 1995 | | 58,000,000 | |
11 | | 1996 | | 61,000,000 | |
12 | | 1997 | | 64,000,000 | |
13 | | 1998 | | 68,000,000 | |
14 | | 1999 | | 71,000,000 | |
15 | | 2000 | | 75,000,000 | |
16 | | 2001 | | 80,000,000 | |
17 | | 2002 | | 93,000,000 | |
18 | | 2003 | | 99,000,000 | |
19 | | 2004 | | 103,000,000 | |
20 | | 2005 | | 108,000,000 | |
21 | | 2006 | | 113,000,000 | |
22 | | 2007 | | 119,000,000 | |
23 | | 2008 | | 126,000,000 | |
24 | | 2009 | | 132,000,000 | |
25 | | 2010 | | 139,000,000 | |
26 | | 2011 | | 146,000,000 | |
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1 | | 2012 | | 153,000,000 | |
2 | | 2013 | | 161,000,000 | |
3 | | 2014 | | 170,000,000 | |
4 | | 2015 | | 179,000,000 | |
5 | | 2016 | | 189,000,000 | |
6 | | 2017 | | 199,000,000 | |
7 | | 2018 | | 210,000,000 | |
8 | | 2019 | | 221,000,000 | |
9 | | 2020 | | 233,000,000 | |
10 | | 2021 | | 300,000,000 | |
11 | | 2022 | | 300,000,000 | |
12 | | 2023 | | 300,000,000 | |
13 | | 2024 | | 300,000,000 | |
14 | | 2025 | | 300,000,000 | |
15 | | 2026 | | 300,000,000 | |
16 | | 2027 | | 375,000,000 | |
17 | | 2028 | | 375,000,000 | |
18 | | 2029 | | 375,000,000 | |
19 | | 2030 | | 375,000,000 | |
20 | | 2031 | | 375,000,000 | |
21 | | 2032 | | 375,000,000 | |
22 | | 2033 | | 375,000,000 | |
23 | | 2034 | | 375,000,000 | |
24 | | 2035 | | 375,000,000 | |
25 | | 2036 | | 450,000,000 | |
26 | | and | | | |
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1 | | each fiscal year | | | |
2 | | thereafter that bonds | | | |
3 | | are outstanding under | | | |
4 | | Section 13.2 of the | | | |
5 | | Metropolitan Pier and | | | |
6 | | Exposition Authority Act, | | | |
7 | | but not after fiscal year 2060. | | |
|
8 | | Beginning July 20, 1993 and in each month of each fiscal |
9 | | year thereafter, one-eighth of the amount requested in the |
10 | | certificate of the Chairman of the Metropolitan Pier and |
11 | | Exposition Authority for that fiscal year, less the amount |
12 | | deposited into the McCormick Place Expansion Project Fund by |
13 | | the State Treasurer in the respective month under subsection |
14 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
15 | | Authority Act, plus cumulative deficiencies in the deposits |
16 | | required under this Section for previous months and years, |
17 | | shall be deposited into the McCormick Place Expansion Project |
18 | | Fund, until the full amount requested for the fiscal year, but |
19 | | not in excess of the amount specified above as "Total |
20 | | Deposit", has been deposited. |
21 | | Subject to payment of amounts into the Capital Projects |
22 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
23 | | and the McCormick Place Expansion Project Fund pursuant to the |
24 | | preceding paragraphs or in any amendments thereto hereafter |
25 | | enacted, for aviation fuel sold on or after December 1, 2019, |
26 | | the Department shall each month deposit into the Aviation Fuel |
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1 | | Sales Tax Refund Fund an amount estimated by the Department to |
2 | | be required for refunds of the 80% portion of the tax on |
3 | | aviation fuel under this Act. The Department shall only |
4 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
5 | | under this paragraph for so long as the revenue use |
6 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
7 | | binding on the State. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | and the McCormick Place Expansion Project Fund pursuant to the |
10 | | preceding paragraphs or in any amendments thereto hereafter |
11 | | enacted, beginning July 1, 1993 and ending on September 30, |
12 | | 2013, the Department shall each month pay into the Illinois |
13 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
14 | | the preceding month from the 6.25% general rate on the selling |
15 | | price of tangible personal property. |
16 | | Subject to payment of amounts into the Build Illinois |
17 | | Fund, the McCormick Place Expansion Project Fund, and the |
18 | | Illinois Tax Increment Fund pursuant to the preceding |
19 | | paragraphs or in any amendments to this Section hereafter |
20 | | enacted, beginning on the first day of the first calendar |
21 | | month to occur on or after August 26, 2014 (the effective date |
22 | | of Public Act 98-1098), each month, from the collections made |
23 | | under Section 9 of the Use Tax Act, Section 9 of the Service |
24 | | Use Tax Act, Section 9 of the Service Occupation Tax Act, and |
25 | | Section 3 of the Retailers' Occupation Tax Act, the Department |
26 | | shall pay into the Tax Compliance and Administration Fund, to |
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1 | | be used, subject to appropriation, to fund additional auditors |
2 | | and compliance personnel at the Department of Revenue, an |
3 | | amount equal to 1/12 of 5% of 80% of the cash receipts |
4 | | collected during the preceding fiscal year by the Audit Bureau |
5 | | of the Department under the Use Tax Act, the Service Use Tax |
6 | | Act, the Service Occupation Tax Act, the Retailers' Occupation |
7 | | Tax Act, and associated local occupation and use taxes |
8 | | administered by the Department. |
9 | | Subject to payments of amounts into the Build Illinois |
10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
11 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
12 | | Tax Compliance and Administration Fund as provided in this |
13 | | Section, beginning on July 1, 2018 the Department shall pay |
14 | | each month into the Downstate Public Transportation Fund the |
15 | | moneys required to be so paid under Section 2-3 of the |
16 | | Downstate Public Transportation Act. |
17 | | Subject to successful execution and delivery of a |
18 | | public-private agreement between the public agency and private |
19 | | entity and completion of the civic build, beginning on July 1, |
20 | | 2023, of the remainder of the moneys received by the |
21 | | Department under the Use Tax Act, the Service Use Tax Act, the |
22 | | Service Occupation Tax Act, and this Act, the Department shall |
23 | | deposit the following specified deposits in the aggregate from |
24 | | collections under the Use Tax Act, the Service Use Tax Act, the |
25 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
26 | | Act, as required under Section 8.25g of the State Finance Act |
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1 | | for distribution consistent with the Public-Private |
2 | | Partnership for Civic and Transit Infrastructure Project Act. |
3 | | The moneys received by the Department pursuant to this Act and |
4 | | required to be deposited into the Civic and Transit |
5 | | Infrastructure Fund are subject to the pledge, claim and |
6 | | charge set forth in Section 25-55 of the Public-Private |
7 | | Partnership for Civic and Transit Infrastructure Project Act. |
8 | | As used in this paragraph, "civic build", "private entity", |
9 | | "public-private agreement", and "public agency" have the |
10 | | meanings provided in Section 25-10 of the Public-Private |
11 | | Partnership 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 |
8 | | the payment of amounts into the County and Mass Transit |
9 | | District Fund, the Local Government Tax Fund, the Build |
10 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
11 | | Illinois Tax Increment Fund, and the Tax Compliance and |
12 | | Administration Fund as provided in this Section, the |
13 | | Department shall pay each month into the Road Fund the amount |
14 | | estimated to represent 16% of the net revenue realized from |
15 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
16 | | 2022 and until July 1, 2023, subject to the payment of amounts |
17 | | into the County and Mass Transit District Fund, the Local |
18 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
19 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
20 | | and the Tax Compliance and Administration Fund as provided in |
21 | | this Section, the Department shall pay each month into the |
22 | | Road Fund the amount estimated to represent 32% of the net |
23 | | revenue realized from the taxes imposed on motor fuel and |
24 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
25 | | subject to the payment of amounts into the County and Mass |
26 | | Transit District Fund, the Local Government Tax Fund, the |
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1 | | Build Illinois Fund, the McCormick Place Expansion Project |
2 | | Fund, the Illinois Tax Increment Fund, and the Tax Compliance |
3 | | and Administration Fund as provided in this Section, the |
4 | | Department shall pay each month into the Road Fund the amount |
5 | | estimated to represent 48% of the net revenue realized from |
6 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
7 | | 2024 and until July 1, 2025, subject to the payment of amounts |
8 | | into the County and Mass Transit District Fund, the Local |
9 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
10 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
11 | | and the Tax Compliance and Administration Fund as provided in |
12 | | this Section, the Department shall pay each month into the |
13 | | Road Fund the amount estimated to represent 64% of the net |
14 | | revenue realized from the taxes imposed on motor fuel and |
15 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
16 | | amounts into the County and Mass Transit District Fund, the |
17 | | Local Government Tax Fund, the Build Illinois Fund, the |
18 | | McCormick Place Expansion Project Fund, the Illinois Tax |
19 | | Increment Fund, and the Tax Compliance and Administration Fund |
20 | | as provided in this Section, the Department shall pay each |
21 | | month into the Road Fund the amount estimated to represent 80% |
22 | | of the net revenue realized from the taxes imposed on motor |
23 | | fuel and gasohol. As used in this paragraph "motor fuel" has |
24 | | the meaning given to that term in Section 1.1 of the Motor Fuel |
25 | | Tax Law, and "gasohol" has the meaning given to that term in |
26 | | Section 3-40 of the Use Tax Act. |
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1 | | Of the remainder of the moneys received by the Department |
2 | | pursuant to this Act, 75% thereof shall be paid into the State |
3 | | treasury and 25% shall be reserved in a special account and |
4 | | used only for the transfer to the Common School Fund as part of |
5 | | the monthly transfer from the General Revenue Fund in |
6 | | accordance with Section 8a of the State Finance Act. |
7 | | The Department may, upon separate written notice to a |
8 | | taxpayer, require the taxpayer to prepare and file with the |
9 | | Department on a form prescribed by the Department within not |
10 | | less than 60 days after receipt of the notice an annual |
11 | | information return for the tax year specified in the notice. |
12 | | Such annual return to the Department shall include a statement |
13 | | of gross receipts as shown by the retailer's last federal |
14 | | income tax return. If the total receipts of the business as |
15 | | reported in the federal income tax return do not agree with the |
16 | | gross receipts reported to the Department of Revenue for the |
17 | | same period, the retailer shall attach to his annual return a |
18 | | schedule showing a reconciliation of the 2 amounts and the |
19 | | reasons for the difference. The retailer's annual return to |
20 | | the Department shall also disclose the cost of goods sold by |
21 | | the retailer during the year covered by such return, opening |
22 | | and closing inventories of such goods for such year, costs of |
23 | | goods used from stock or taken from stock and given away by the |
24 | | retailer during such year, payroll information of the |
25 | | retailer's business during such year and any additional |
26 | | reasonable information which the Department deems would be |
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1 | | helpful in determining the accuracy of the monthly, quarterly, |
2 | | or annual returns filed by such retailer as provided for in |
3 | | this Section. |
4 | | If the annual information return required by this Section |
5 | | is not filed when and as required, the taxpayer shall be liable |
6 | | as follows: |
7 | | (i) Until January 1, 1994, the taxpayer shall be |
8 | | liable for a penalty equal to 1/6 of 1% of the tax due from |
9 | | such taxpayer under this Act during the period to be |
10 | | covered by the annual return for each month or fraction of |
11 | | a month until such return is filed as required, the |
12 | | penalty to be assessed and collected in the same manner as |
13 | | any other penalty provided for in this Act. |
14 | | (ii) On and after January 1, 1994, the taxpayer shall |
15 | | be liable for a penalty as described in Section 3-4 of the |
16 | | Uniform Penalty and Interest Act. |
17 | | The chief executive officer, proprietor, owner, or highest |
18 | | ranking manager shall sign the annual return to certify the |
19 | | accuracy of the information contained therein. Any person who |
20 | | willfully signs the annual return containing false or |
21 | | inaccurate information shall be guilty of perjury and punished |
22 | | accordingly. The annual return form prescribed by the |
23 | | Department shall include a warning that the person signing the |
24 | | return may be liable for perjury. |
25 | | The provisions of this Section concerning the filing of an |
26 | | annual information return do not apply to a retailer who is not |
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1 | | required to file an income tax return with the United States |
2 | | Government. |
3 | | As soon as possible after the first day of each month, upon |
4 | | certification of the Department of Revenue, the Comptroller |
5 | | shall order transferred and the Treasurer shall transfer from |
6 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
7 | | equal to 1.7% of 80% of the net revenue realized under this Act |
8 | | for the second preceding month. Beginning April 1, 2000, this |
9 | | transfer is no longer required and shall not be made. |
10 | | Net revenue realized for a month shall be the revenue |
11 | | collected by the State pursuant to this Act, less the amount |
12 | | paid out during that month as refunds to taxpayers for |
13 | | overpayment of liability. |
14 | | For greater simplicity of administration, manufacturers, |
15 | | importers and wholesalers whose products are sold at retail in |
16 | | Illinois by numerous retailers, and who wish to do so, may |
17 | | assume the responsibility for accounting and paying to the |
18 | | Department all tax accruing under this Act with respect to |
19 | | such sales, if the retailers who are affected do not make |
20 | | written objection to the Department to this arrangement. |
21 | | Any person who promotes, organizes, or provides retail |
22 | | selling space for concessionaires or other types of sellers at |
23 | | the Illinois State Fair, DuQuoin State Fair, county fairs, |
24 | | local fairs, art shows, flea markets, and similar exhibitions |
25 | | or events, including any transient merchant as defined by |
26 | | Section 2 of the Transient Merchant Act of 1987, is required to |
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1 | | file a report with the Department providing the name of the |
2 | | merchant's business, the name of the person or persons engaged |
3 | | in merchant's business, the permanent address and Illinois |
4 | | Retailers Occupation Tax Registration Number of the merchant, |
5 | | the dates and location of the event, and other reasonable |
6 | | information that the Department may require. The report must |
7 | | be filed not later than the 20th day of the month next |
8 | | following the month during which the event with retail sales |
9 | | was held. Any person who fails to file a report required by |
10 | | this Section commits a business offense and is subject to a |
11 | | fine not to exceed $250. |
12 | | Any person engaged in the business of selling tangible |
13 | | personal property at retail as a concessionaire or other type |
14 | | of seller at the Illinois State Fair, county fairs, art shows, |
15 | | flea markets, and similar exhibitions or events, or any |
16 | | transient merchants, as defined by Section 2 of the Transient |
17 | | Merchant Act of 1987, may be required to make a daily report of |
18 | | the amount of such sales to the Department and to make a daily |
19 | | payment of the full amount of tax due. The Department shall |
20 | | impose this requirement when it finds that there is a |
21 | | significant risk of loss of revenue to the State at such an |
22 | | exhibition or event. Such a finding shall be based on evidence |
23 | | that a substantial number of concessionaires or other sellers |
24 | | who are not residents of Illinois will be engaging in the |
25 | | business of selling tangible personal property at retail at |
26 | | the exhibition or event, or other evidence of a significant |
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1 | | risk of loss of revenue to the State. The Department shall |
2 | | notify concessionaires and other sellers affected by the |
3 | | imposition of this requirement. In the absence of notification |
4 | | by the Department, the concessionaires and other sellers shall |
5 | | file their returns as otherwise required in this Section. |
6 | | (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60, |
7 | | Section 60-30, eff. 4-19-22; 102-700, Article 65, Section |
8 | | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. |
9 | | 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363, |
10 | | eff. 7-28-23; 103-592, Article 110, Section 110-20, eff. |
11 | | 6-7-24; 103-605, eff. 7-1-24; revised 10-16-24.) |
12 | | (Text of Section after amendment by P.A. 103-592, Article |
13 | | 75, Section 75-20 ) |
14 | | Sec. 3. Except as provided in this Section, on or before |
15 | | the twentieth day of each calendar month, every person engaged |
16 | | in the business of selling, which, on and after January 1, |
17 | | 2025, includes leasing, tangible personal property at retail |
18 | | in this State during the preceding calendar month shall file a |
19 | | return 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 |
10 | | this Act, the lessor must remit for each tax return period only |
11 | | the tax applicable to that part of the selling price actually |
12 | | received during such tax return period. |
13 | | On and after January 1, 2018, except for returns required |
14 | | to be filed prior to January 1, 2023 for motor vehicles, |
15 | | watercraft, aircraft, and trailers that are required to be |
16 | | registered with an agency of this State, with respect to |
17 | | retailers whose annual gross receipts average $20,000 or more, |
18 | | all returns required to be filed pursuant to this Act shall be |
19 | | filed electronically. On and after January 1, 2023, with |
20 | | respect to retailers whose annual gross receipts average |
21 | | $20,000 or more, all returns required to be filed pursuant to |
22 | | this Act, including, but not limited to, returns for motor |
23 | | vehicles, watercraft, aircraft, and trailers that are required |
24 | | to be registered with an agency of this State, shall be filed |
25 | | electronically. Retailers who demonstrate that they do not |
26 | | have access to the Internet or demonstrate hardship in filing |
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1 | | electronically may petition the Department to waive the |
2 | | electronic filing requirement. |
3 | | If a taxpayer fails to sign a return within 30 days after |
4 | | the proper notice and demand for signature by the Department, |
5 | | the return shall be considered valid and any amount shown to be |
6 | | due on the return shall be deemed assessed. |
7 | | Each return shall be accompanied by the statement of |
8 | | prepaid tax issued pursuant to Section 2e for which credit is |
9 | | claimed. |
10 | | Prior to October 1, 2003 and on and after September 1, |
11 | | 2004, a retailer may accept a Manufacturer's Purchase Credit |
12 | | certification from a purchaser in satisfaction of Use Tax as |
13 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
14 | | provides the appropriate documentation as required by Section |
15 | | 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit |
16 | | certification, accepted by a retailer prior to October 1, 2003 |
17 | | and on and after September 1, 2004 as provided in Section 3-85 |
18 | | of the Use Tax Act, may be used by that retailer to satisfy |
19 | | Retailers' Occupation Tax liability in the amount claimed in |
20 | | the certification, not to exceed 6.25% of the receipts subject |
21 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
22 | | Credit reported on any original or amended return filed under |
23 | | this Act after October 20, 2003 for reporting periods prior to |
24 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
25 | | Credit reported on annual returns due on or after January 1, |
26 | | 2005 will be disallowed for periods prior to September 1, |
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1 | | 2004. No Manufacturer's Purchase Credit may be used after |
2 | | September 30, 2003 through August 31, 2004 to satisfy any tax |
3 | | liability imposed under this Act, including any audit |
4 | | liability. |
5 | | Beginning on July 1, 2023 and through December 31, 2032, a |
6 | | retailer may accept a Sustainable Aviation Fuel Purchase |
7 | | Credit certification from an air common carrier-purchaser in |
8 | | satisfaction of Use Tax on aviation fuel as provided in |
9 | | Section 3-87 of the Use Tax Act if the purchaser provides the |
10 | | appropriate documentation as required by Section 3-87 of the |
11 | | Use Tax Act. A Sustainable Aviation Fuel Purchase Credit |
12 | | certification accepted by a retailer in accordance with this |
13 | | paragraph may be used by that retailer to satisfy Retailers' |
14 | | Occupation Tax liability (but not in satisfaction of penalty |
15 | | or interest) in the amount claimed in the certification, not |
16 | | to exceed 6.25% of the receipts subject to tax from a sale of |
17 | | aviation fuel. In addition, for a sale of aviation fuel to |
18 | | qualify to earn the Sustainable Aviation Fuel Purchase Credit, |
19 | | retailers must retain in their books and records a |
20 | | certification from the producer of the aviation fuel that the |
21 | | aviation fuel sold by the retailer and for which a sustainable |
22 | | aviation fuel purchase credit was earned meets the definition |
23 | | of sustainable aviation fuel under Section 3-87 of the Use Tax |
24 | | Act. The documentation must include detail sufficient for the |
25 | | Department to determine the number of gallons of sustainable |
26 | | aviation fuel sold. |
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1 | | The Department may require returns to be filed on a |
2 | | quarterly basis. If so required, a return for each calendar |
3 | | quarter shall be filed on or before the twentieth day of the |
4 | | calendar month following the end of such calendar quarter. The |
5 | | taxpayer shall also file a return with the Department for each |
6 | | of the first 2 months of each calendar quarter, on or before |
7 | | the 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 |
23 | | fuel at retail in this State during the preceding calendar |
24 | | month shall, instead of reporting and paying tax as otherwise |
25 | | required by this Section, report and pay such tax on a separate |
26 | | aviation fuel tax return. The requirements related to the |
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1 | | return shall be as otherwise provided in this Section. |
2 | | Notwithstanding any other provisions of this Act to the |
3 | | contrary, retailers selling aviation fuel shall file all |
4 | | aviation fuel tax returns and shall make all aviation fuel tax |
5 | | payments by electronic means in the manner and form required |
6 | | by the Department. For purposes of this Section, "aviation |
7 | | fuel" means jet fuel and aviation gasoline. |
8 | | Beginning on October 1, 2003, any person who is not a |
9 | | licensed distributor, importing distributor, or manufacturer, |
10 | | as defined in the Liquor Control Act of 1934, but is engaged in |
11 | | the business of selling, at retail, alcoholic liquor shall |
12 | | file a statement with the Department of Revenue, in a format |
13 | | and at a time prescribed by the Department, showing the total |
14 | | amount paid for alcoholic liquor purchased during the |
15 | | preceding month and such other information as is reasonably |
16 | | required by the Department. The Department may adopt rules to |
17 | | require that this statement be filed in an electronic or |
18 | | telephonic format. Such rules may provide for exceptions from |
19 | | the filing requirements of this paragraph. For the purposes of |
20 | | this paragraph, the term "alcoholic liquor" shall have the |
21 | | meaning prescribed in the Liquor Control Act of 1934. |
22 | | Beginning on October 1, 2003, every distributor, importing |
23 | | distributor, and manufacturer of alcoholic liquor as defined |
24 | | in the Liquor Control Act of 1934, shall file a statement with |
25 | | the Department of Revenue, no later than the 10th day of the |
26 | | month for the preceding month during which transactions |
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1 | | occurred, by electronic means, showing the total amount of |
2 | | gross receipts from the sale of alcoholic liquor sold or |
3 | | distributed during the preceding month to purchasers; |
4 | | identifying the purchaser to whom it was sold or distributed; |
5 | | the purchaser's tax registration number; and such other |
6 | | information reasonably required by the Department. A |
7 | | distributor, importing distributor, or manufacturer of |
8 | | alcoholic liquor must personally deliver, mail, or provide by |
9 | | electronic means to each retailer listed on the monthly |
10 | | statement a report containing a cumulative total of that |
11 | | distributor's, importing distributor's, or manufacturer's |
12 | | total sales of alcoholic liquor to that retailer no later than |
13 | | the 10th day of the month for the preceding month during which |
14 | | the transaction occurred. The distributor, importing |
15 | | distributor, or manufacturer shall notify the retailer as to |
16 | | the method by which the distributor, importing distributor, or |
17 | | manufacturer will provide the sales information. If the |
18 | | retailer is unable to receive the sales information by |
19 | | electronic means, the distributor, importing distributor, or |
20 | | manufacturer shall furnish the sales information by personal |
21 | | delivery or by mail. For purposes of this paragraph, the term |
22 | | "electronic means" includes, but is not limited to, the use of |
23 | | a secure Internet website, e-mail, or facsimile. |
24 | | If a total amount of less than $1 is payable, refundable or |
25 | | creditable, such amount shall be disregarded if it is less |
26 | | than 50 cents and shall be increased to $1 if it is 50 cents or |
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1 | | more. |
2 | | Notwithstanding any other provision of this Act to the |
3 | | contrary, retailers subject to tax on cannabis shall file all |
4 | | cannabis tax returns and shall make all cannabis tax payments |
5 | | by electronic means in the manner and form required by the |
6 | | Department. |
7 | | Beginning October 1, 1993, a taxpayer who has an average |
8 | | monthly tax liability of $150,000 or more shall make all |
9 | | payments required by rules of the Department by electronic |
10 | | funds transfer. Beginning October 1, 1994, a taxpayer who has |
11 | | an average monthly tax liability of $100,000 or more shall |
12 | | make all payments required by rules of the Department by |
13 | | electronic funds transfer. Beginning October 1, 1995, a |
14 | | taxpayer who has an average monthly tax liability of $50,000 |
15 | | or more shall make all payments required by rules of the |
16 | | Department by electronic funds transfer. Beginning October 1, |
17 | | 2000, a taxpayer who has an annual tax liability of $200,000 or |
18 | | more shall make all payments required by rules of the |
19 | | Department by electronic funds transfer. The term "annual tax |
20 | | liability" shall be the sum of the taxpayer's liabilities |
21 | | under this Act, and under all other State and local occupation |
22 | | and use tax laws administered by the Department, for the |
23 | | immediately preceding calendar year. The term "average monthly |
24 | | tax liability" shall be the sum of the taxpayer's liabilities |
25 | | under this Act, and under all other State and local occupation |
26 | | and use tax laws administered by the Department, for the |
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1 | | immediately preceding calendar year divided by 12. Beginning |
2 | | on October 1, 2002, a taxpayer who has a tax liability in the |
3 | | amount set forth in subsection (b) of Section 2505-210 of the |
4 | | Department of Revenue Law shall make all payments required by |
5 | | rules of the Department by electronic funds transfer. |
6 | | Before August 1 of each year beginning in 1993, the |
7 | | Department shall notify all taxpayers required to make |
8 | | payments by electronic funds transfer. All taxpayers required |
9 | | to make payments by electronic funds transfer shall make those |
10 | | payments for a minimum of one year beginning on October 1. |
11 | | Any taxpayer not required to make payments by electronic |
12 | | funds transfer may make payments by electronic funds transfer |
13 | | with the permission of the Department. |
14 | | All taxpayers required to make payment by electronic funds |
15 | | transfer and any taxpayers authorized to voluntarily make |
16 | | payments by electronic funds transfer shall make those |
17 | | payments in the manner authorized by the Department. |
18 | | The Department shall adopt such rules as are necessary to |
19 | | effectuate a program of electronic funds transfer and the |
20 | | requirements of this Section. |
21 | | Any amount which is required to be shown or reported on any |
22 | | return or other document under this Act shall, if such amount |
23 | | is not a whole-dollar amount, be increased to the nearest |
24 | | whole-dollar amount in any case where the fractional part of a |
25 | | dollar is 50 cents or more, and decreased to the nearest |
26 | | whole-dollar amount where the fractional part of a dollar is |
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1 | | less than 50 cents. |
2 | | If the retailer is otherwise required to file a monthly |
3 | | return and if the retailer's average monthly tax liability to |
4 | | the Department does not exceed $200, the Department may |
5 | | authorize his returns to be filed on a quarter annual basis, |
6 | | with the return for January, February, and March of a given |
7 | | year being due by April 20 of such year; with the return for |
8 | | April, May, and June of a given year being due by July 20 of |
9 | | such year; with the return for July, August, and September of a |
10 | | given year being due by October 20 of such year, and with the |
11 | | return for October, November, and December of a given year |
12 | | being due by January 20 of the following year. |
13 | | If the retailer is otherwise required to file a monthly or |
14 | | quarterly return and if the retailer's average monthly tax |
15 | | liability with the Department does not exceed $50, the |
16 | | Department may authorize his returns to be filed on an annual |
17 | | basis, with the return for a given year being due by January 20 |
18 | | of the following year. |
19 | | Such quarter annual and annual returns, as to form and |
20 | | substance, shall be subject to the same requirements as |
21 | | monthly returns. |
22 | | Notwithstanding any other provision in this Act concerning |
23 | | the time within which a retailer may file his return, in the |
24 | | case of any retailer who ceases to engage in a kind of business |
25 | | which makes him responsible for filing returns under this Act, |
26 | | such retailer shall file a final return under this Act with the |
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1 | | Department not more than one month after discontinuing such |
2 | | business. |
3 | | Where the same person has more than one business |
4 | | registered with the Department under separate registrations |
5 | | under this Act, such person may not file each return that is |
6 | | due as a single return covering all such registered |
7 | | businesses, but shall file separate returns for each such |
8 | | registered business. |
9 | | In addition, with respect to motor vehicles, watercraft, |
10 | | aircraft, and trailers that are required to be registered with |
11 | | an agency of this State, except as otherwise provided in this |
12 | | Section, every retailer selling this kind of tangible personal |
13 | | property shall file, with the Department, upon a form to be |
14 | | prescribed and supplied by the Department, a separate return |
15 | | for each such item of tangible personal property which the |
16 | | retailer sells, except that if, in the same transaction, (i) a |
17 | | retailer of aircraft, watercraft, motor vehicles, or trailers |
18 | | transfers more than one aircraft, watercraft, motor vehicle, |
19 | | or trailer to another aircraft, watercraft, motor vehicle |
20 | | retailer, or trailer retailer for the purpose of resale or |
21 | | (ii) a retailer of aircraft, watercraft, motor vehicles, or |
22 | | trailers transfers more than one aircraft, watercraft, motor |
23 | | vehicle, or trailer to a purchaser for use as a qualifying |
24 | | rolling stock as provided in Section 2-5 of this Act, then that |
25 | | seller may report the transfer of all aircraft, watercraft, |
26 | | motor vehicles, or trailers involved in that transaction to |
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1 | | the Department on the same uniform invoice-transaction |
2 | | reporting return form. For purposes of this Section, |
3 | | "watercraft" means a Class 2, Class 3, or Class 4 watercraft as |
4 | | defined in Section 3-2 of the Boat Registration and Safety |
5 | | Act, a personal watercraft, or any boat equipped with an |
6 | | inboard motor. |
7 | | In addition, with respect to motor vehicles, watercraft, |
8 | | aircraft, and trailers that are required to be registered with |
9 | | an agency of this State, every person who is engaged in the |
10 | | business of leasing or renting such items and who, in |
11 | | connection with such business, sells any such item to a |
12 | | retailer for the purpose of resale is, notwithstanding any |
13 | | other provision of this Section to the contrary, authorized to |
14 | | meet the return-filing requirement of this Act by reporting |
15 | | the transfer of all the aircraft, watercraft, motor vehicles, |
16 | | or trailers transferred for resale during a month to the |
17 | | Department on the same uniform invoice-transaction reporting |
18 | | return form on or before the 20th of the month following the |
19 | | month in which the transfer takes place. Notwithstanding any |
20 | | other provision of this Act to the contrary, all returns filed |
21 | | under this paragraph must be filed by electronic means in the |
22 | | manner and form as required by the Department. |
23 | | Any retailer who sells only motor vehicles, watercraft, |
24 | | aircraft, or trailers that are required to be registered with |
25 | | an agency of this State, so that all retailers' occupation tax |
26 | | liability is required to be reported, and is reported, on such |
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1 | | transaction reporting returns and who is not otherwise |
2 | | required to file monthly or quarterly returns, need not file |
3 | | monthly or quarterly returns. However, those retailers shall |
4 | | be required to file returns on an annual basis. |
5 | | The transaction reporting return, in the case of motor |
6 | | vehicles or trailers that are required to be registered with |
7 | | an agency of this State, shall be the same document as the |
8 | | Uniform Invoice referred to in Section 5-402 of the Illinois |
9 | | Vehicle Code and must show the name and address of the seller; |
10 | | the name and address of the purchaser; the amount of the |
11 | | selling price including the amount allowed by the retailer for |
12 | | traded-in property, if any; the amount allowed by the retailer |
13 | | for the traded-in tangible personal property, if any, to the |
14 | | extent to which Section 1 of this Act allows an exemption for |
15 | | the value of traded-in property; the balance payable after |
16 | | deducting such trade-in allowance from the total selling |
17 | | price; the amount of tax due from the retailer with respect to |
18 | | such transaction; the amount of tax collected from the |
19 | | purchaser by the retailer on such transaction (or satisfactory |
20 | | evidence that such tax is not due in that particular instance, |
21 | | if that is claimed to be the fact); the place and date of the |
22 | | sale; a sufficient identification of the property sold; such |
23 | | other information as is required in Section 5-402 of the |
24 | | Illinois Vehicle Code, and such other information as the |
25 | | Department may reasonably require. |
26 | | The transaction reporting return in the case of watercraft |
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1 | | or aircraft must show the name and address of the seller; the |
2 | | name and address of the purchaser; the amount of the selling |
3 | | price including the amount allowed by the retailer for |
4 | | traded-in property, if any; the amount allowed by the retailer |
5 | | for the traded-in tangible personal property, if any, to the |
6 | | extent to which Section 1 of this Act allows an exemption for |
7 | | the value of traded-in property; the balance payable after |
8 | | deducting such trade-in allowance from the total selling |
9 | | price; the amount of tax due from the retailer with respect to |
10 | | such transaction; the amount of tax collected from the |
11 | | purchaser by the retailer on such transaction (or satisfactory |
12 | | evidence that such tax is not due in that particular instance, |
13 | | if that is claimed to be the fact); the place and date of the |
14 | | sale, a sufficient identification of the property sold, and |
15 | | such other information as the Department may reasonably |
16 | | require. |
17 | | Such transaction reporting return shall be filed not later |
18 | | than 20 days after the day of delivery of the item that is |
19 | | being sold, but may be filed by the retailer at any time sooner |
20 | | than that if he chooses to do so. The transaction reporting |
21 | | return and tax remittance or proof of exemption from the |
22 | | Illinois use tax may be transmitted to the Department by way of |
23 | | the State agency with which, or State officer with whom the |
24 | | tangible personal property must be titled or registered (if |
25 | | titling or registration is required) if the Department and |
26 | | such agency or State officer determine that this procedure |
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1 | | will expedite the processing of applications for title or |
2 | | registration. |
3 | | With each such transaction reporting return, the retailer |
4 | | shall remit the proper amount of tax due (or shall submit |
5 | | satisfactory evidence that the sale is not taxable if that is |
6 | | the case), to the Department or its agents, whereupon the |
7 | | Department shall issue, in the purchaser's name, a use tax |
8 | | receipt (or a certificate of exemption if the Department is |
9 | | satisfied that the particular sale is tax exempt) which such |
10 | | purchaser may submit to the agency with which, or State |
11 | | officer with whom, he must title or register the tangible |
12 | | personal property that is involved (if titling or registration |
13 | | is required) in support of such purchaser's application for an |
14 | | Illinois certificate or other evidence of title or |
15 | | registration to such tangible personal property. |
16 | | No retailer's failure or refusal to remit tax under this |
17 | | Act precludes a user, who has paid the proper tax to the |
18 | | retailer, from obtaining his certificate of title or other |
19 | | evidence of title or registration (if titling or registration |
20 | | is required) upon satisfying the Department that such user has |
21 | | paid the proper tax (if tax is due) to the retailer. The |
22 | | Department shall adopt appropriate rules to carry out the |
23 | | mandate of this paragraph. |
24 | | If the user who would otherwise pay tax to the retailer |
25 | | wants the transaction reporting return filed and the payment |
26 | | of the tax or proof of exemption made to the Department before |
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1 | | the retailer is willing to take these actions and such user has |
2 | | not paid the tax to the retailer, such user may certify to the |
3 | | fact of such delay by the retailer and may (upon the Department |
4 | | being satisfied of the truth of such certification) transmit |
5 | | the information required by the transaction reporting return |
6 | | and the remittance for tax or proof of exemption directly to |
7 | | the Department and obtain his tax receipt or exemption |
8 | | determination, in which event the transaction reporting return |
9 | | and tax remittance (if a tax payment was required) shall be |
10 | | credited by the Department to the proper retailer's account |
11 | | with the Department, but without the vendor's discount |
12 | | provided for in this Section being allowed. When the user pays |
13 | | the tax directly to the Department, he shall pay the tax in the |
14 | | same amount and in the same form in which it would be remitted |
15 | | if the tax had been remitted to the Department by the retailer. |
16 | | On and after January 1, 2025, with respect to the lease of |
17 | | trailers, other than semitrailers as defined in Section 1-187 |
18 | | of the Illinois Vehicle Code, that are required to be |
19 | | registered with an agency of this State and that are subject to |
20 | | the tax on lease receipts under this Act, notwithstanding any |
21 | | other provision of this Act to the contrary, for the purpose of |
22 | | reporting and paying tax under this Act on those lease |
23 | | receipts, lessors shall file returns in addition to and |
24 | | separate from the transaction reporting return. Lessors shall |
25 | | file those lease returns and make payment to the Department by |
26 | | electronic means on or before the 20th day of each month |
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1 | | following the month, quarter, or year, as applicable, in which |
2 | | lease receipts were received. All lease receipts received by |
3 | | the lessor from the lease of those trailers during the same |
4 | | reporting period shall be reported and tax shall be paid on a |
5 | | single return form to be prescribed by the Department. |
6 | | Refunds made by the seller during the preceding return |
7 | | period to purchasers, on account of tangible personal property |
8 | | returned to the seller, shall be allowed as a deduction under |
9 | | subdivision 5 of his monthly or quarterly return, as the case |
10 | | may be, in case the seller had theretofore included the |
11 | | receipts from the sale of such tangible personal property in a |
12 | | return filed by him and had paid the tax imposed by this Act |
13 | | with respect to such receipts. |
14 | | Where the seller is a corporation, the return filed on |
15 | | behalf of such corporation shall be signed by the president, |
16 | | vice-president, secretary, or treasurer or by the properly |
17 | | accredited agent of such corporation. |
18 | | Where the seller is a limited liability company, the |
19 | | return filed on behalf of the limited liability company shall |
20 | | be signed by a manager, member, or properly accredited agent |
21 | | of the limited liability company. |
22 | | Except as provided in this Section, the retailer filing |
23 | | the return under this Section shall, at the time of filing such |
24 | | return, pay to the Department the amount of tax imposed by this |
25 | | Act less a discount of 2.1% prior to January 1, 1990 and 1.75% |
26 | | on and after January 1, 1990, or $5 per calendar year, |
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1 | | whichever is greater, which is allowed to reimburse the |
2 | | retailer for the expenses incurred in keeping records, |
3 | | preparing and filing returns, remitting the tax and supplying |
4 | | data to the Department on request. On and after January 1, |
5 | | 2021, a certified service provider, as defined in the Leveling |
6 | | the Playing Field for Illinois Retail Act, filing the return |
7 | | under this Section on behalf of a remote retailer shall, at the |
8 | | time of such return, pay to the Department the amount of tax |
9 | | imposed by this Act less a discount of 1.75%. A remote retailer |
10 | | using a certified service provider to file a return on its |
11 | | behalf, as provided in the Leveling the Playing Field for |
12 | | Illinois Retail Act, is not eligible for the discount. |
13 | | Beginning with returns due on or after January 1, 2025, the |
14 | | vendor's discount allowed in this Section, the Service |
15 | | Occupation Tax Act, the Use Tax Act, and the Service Use Tax |
16 | | Act, including any local tax administered by the Department |
17 | | and reported on the same return, shall not exceed $1,000 per |
18 | | month in the aggregate for returns other than transaction |
19 | | returns filed during the month. When determining the discount |
20 | | allowed under this Section, retailers shall include the amount |
21 | | of tax that would have been due at the 1% rate but for the 0% |
22 | | rate imposed under Public Act 102-700. When determining the |
23 | | discount allowed under this Section, retailers shall include |
24 | | the amount of tax that would have been due at the 6.25% rate |
25 | | but for the 1.25% rate imposed on sales tax holiday items under |
26 | | Public Act 102-700. The discount under this Section is not |
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1 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
2 | | that is subject to the revenue use requirements of 49 U.S.C. |
3 | | 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to |
4 | | Section 2d of this Act shall be included in the amount on which |
5 | | such discount is computed. In the case of retailers who report |
6 | | and pay the tax on a transaction by transaction basis, as |
7 | | provided in this Section, such discount shall be taken with |
8 | | each such tax remittance instead of when such retailer files |
9 | | his periodic return, but, beginning with returns due on or |
10 | | after January 1, 2025, the vendor's discount allowed under |
11 | | this Section and the Use Tax Act, including any local tax |
12 | | administered by the Department and reported on the same |
13 | | transaction return, shall not exceed $1,000 per month for all |
14 | | transaction returns filed during the month. The discount |
15 | | allowed under this Section is allowed only for returns that |
16 | | are filed in the manner required by this Act. The Department |
17 | | may disallow the discount for retailers whose certificate of |
18 | | registration is revoked at the time the return is filed, but |
19 | | only if the Department's decision to revoke the certificate of |
20 | | registration has become final. |
21 | | Before October 1, 2000, if the taxpayer's average monthly |
22 | | tax liability to the Department under this Act, the Use Tax |
23 | | Act, the Service Occupation Tax Act, and the Service Use Tax |
24 | | Act, excluding any liability for prepaid sales tax to be |
25 | | remitted in accordance with Section 2d of this Act, was |
26 | | $10,000 or more during the preceding 4 complete calendar |
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1 | | quarters, he shall file a return with the Department each |
2 | | month by the 20th day of the month next following the month |
3 | | during which such tax liability is incurred and shall make |
4 | | payments to the Department on or before the 7th, 15th, 22nd and |
5 | | last day of the month during which such liability is incurred. |
6 | | On and after October 1, 2000, if the taxpayer's average |
7 | | monthly tax liability to the Department under this Act, the |
8 | | Use Tax Act, the Service Occupation Tax Act, and the Service |
9 | | Use Tax Act, excluding any liability for prepaid sales tax to |
10 | | be remitted in accordance with Section 2d of this Act, was |
11 | | $20,000 or more during the preceding 4 complete calendar |
12 | | quarters, he shall file a return with the Department each |
13 | | month by the 20th day of the month next following the month |
14 | | during which such tax liability is incurred and shall make |
15 | | payment to the Department on or before the 7th, 15th, 22nd and |
16 | | last day of the month during which such liability is incurred. |
17 | | If the month during which such tax liability is incurred began |
18 | | prior to January 1, 1985, each payment shall be in an amount |
19 | | equal to 1/4 of the taxpayer's actual liability for the month |
20 | | or an amount set by the Department not to exceed 1/4 of the |
21 | | average monthly liability of the taxpayer to the Department |
22 | | for the preceding 4 complete calendar quarters (excluding the |
23 | | month of highest liability and the month of lowest liability |
24 | | in such 4 quarter period). If the month during which such tax |
25 | | liability is incurred begins on or after January 1, 1985 and |
26 | | prior to January 1, 1987, each payment shall be in an amount |
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1 | | equal to 22.5% of the taxpayer's actual liability for the |
2 | | month or 27.5% of the taxpayer's liability for the same |
3 | | calendar month of the preceding year. If the month during |
4 | | which such tax liability is incurred begins on or after |
5 | | January 1, 1987 and prior to January 1, 1988, each payment |
6 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
7 | | liability for the month or 26.25% of the taxpayer's liability |
8 | | for the same calendar month of the preceding year. If the month |
9 | | during which such tax liability is incurred begins on or after |
10 | | January 1, 1988, and prior to January 1, 1989, or begins on or |
11 | | after January 1, 1996, each payment shall be in an amount equal |
12 | | to 22.5% of the taxpayer's actual liability for the month or |
13 | | 25% of the taxpayer's liability for the same calendar month of |
14 | | the preceding year. If the month during which such tax |
15 | | liability is incurred begins on or after January 1, 1989, and |
16 | | prior to January 1, 1996, each payment shall be in an amount |
17 | | equal to 22.5% of the taxpayer's actual liability for the |
18 | | month or 25% of the taxpayer's liability for the same calendar |
19 | | month of the preceding year or 100% of the taxpayer's actual |
20 | | liability for the quarter monthly reporting period. The amount |
21 | | of such quarter monthly payments shall be credited against the |
22 | | final tax liability of the taxpayer's return for that month. |
23 | | Before October 1, 2000, once applicable, the requirement of |
24 | | the making of quarter monthly payments to the Department by |
25 | | taxpayers having an average monthly tax liability of $10,000 |
26 | | or more as determined in the manner provided above shall |
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1 | | continue until such taxpayer's average monthly liability to |
2 | | the Department during the preceding 4 complete calendar |
3 | | quarters (excluding the month of highest liability and the |
4 | | month of lowest liability) is less than $9,000, or until such |
5 | | taxpayer's average monthly liability to the Department as |
6 | | computed for each calendar quarter of the 4 preceding complete |
7 | | calendar quarter period is less than $10,000. However, if a |
8 | | taxpayer can show the Department that a substantial change in |
9 | | the taxpayer's business has occurred which causes the taxpayer |
10 | | to anticipate that his average monthly tax liability for the |
11 | | reasonably foreseeable future will fall below the $10,000 |
12 | | threshold stated above, then such taxpayer may petition the |
13 | | Department for a change in such taxpayer's reporting status. |
14 | | On and after October 1, 2000, once applicable, the requirement |
15 | | of the making of quarter monthly payments to the Department by |
16 | | taxpayers having an average monthly tax liability of $20,000 |
17 | | or more as determined in the manner provided above shall |
18 | | continue until such taxpayer's average monthly liability to |
19 | | the Department during the preceding 4 complete calendar |
20 | | quarters (excluding the month of highest liability and the |
21 | | month of lowest liability) is less than $19,000 or until such |
22 | | taxpayer's average monthly liability to the Department as |
23 | | computed for each calendar quarter of the 4 preceding complete |
24 | | calendar quarter period is less than $20,000. However, if a |
25 | | taxpayer can show the Department that a substantial change in |
26 | | the taxpayer's business has occurred which causes the taxpayer |
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1 | | to anticipate that his average monthly tax liability for the |
2 | | reasonably foreseeable future will fall below the $20,000 |
3 | | threshold stated above, then such taxpayer may petition the |
4 | | Department for a change in such taxpayer's reporting status. |
5 | | The Department shall change such taxpayer's reporting status |
6 | | unless it finds that such change is seasonal in nature and not |
7 | | likely to be long term. Quarter monthly payment status shall |
8 | | be determined under this paragraph as if the rate reduction to |
9 | | 0% in Public Act 102-700 on food for human consumption that is |
10 | | to be consumed off the premises where it is sold (other than |
11 | | alcoholic beverages, food consisting of or infused with adult |
12 | | use cannabis, soft drinks, and food that has been prepared for |
13 | | immediate consumption) had not occurred. For quarter monthly |
14 | | payments due under this paragraph on or after July 1, 2023 and |
15 | | through June 30, 2024, "25% of the taxpayer's liability for |
16 | | the same calendar month of the preceding year" shall be |
17 | | determined as if the rate reduction to 0% in Public Act 102-700 |
18 | | had not occurred. Quarter monthly payment status shall be |
19 | | determined under this paragraph as if the rate reduction to |
20 | | 1.25% in Public Act 102-700 on sales tax holiday items had not |
21 | | occurred. For quarter monthly payments due on or after July 1, |
22 | | 2023 and through June 30, 2024, "25% of the taxpayer's |
23 | | liability for the same calendar month of the preceding year" |
24 | | shall be determined as if the rate reduction to 1.25% in Public |
25 | | Act 102-700 on sales tax holiday items had not occurred. If any |
26 | | such quarter monthly payment is not paid at the time or in the |
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1 | | amount required by this Section, then the taxpayer shall be |
2 | | liable for penalties and interest on the difference between |
3 | | the minimum amount due as a payment and the amount of such |
4 | | quarter monthly payment actually and timely paid, except |
5 | | insofar as the taxpayer has previously made payments for that |
6 | | month to the Department in excess of the minimum payments |
7 | | previously due as provided in this Section. The Department |
8 | | shall make reasonable rules and regulations to govern the |
9 | | quarter monthly payment amount and quarter monthly payment |
10 | | dates for taxpayers who file on other than a calendar monthly |
11 | | basis. |
12 | | The provisions of this paragraph apply before October 1, |
13 | | 2001. Without regard to whether a taxpayer is required to make |
14 | | quarter monthly payments as specified above, any taxpayer who |
15 | | is required by Section 2d of this Act to collect and remit |
16 | | prepaid taxes and has collected prepaid taxes which average in |
17 | | excess of $25,000 per month during the preceding 2 complete |
18 | | calendar quarters, shall file a return with the Department as |
19 | | required by Section 2f and shall make payments to the |
20 | | Department on or before the 7th, 15th, 22nd and last day of the |
21 | | month during which such liability is incurred. If the month |
22 | | during which such tax liability is incurred began prior to |
23 | | September 1, 1985 (the effective date of Public Act 84-221), |
24 | | each payment shall be in an amount not less than 22.5% of the |
25 | | taxpayer's actual liability under Section 2d. If the month |
26 | | during which such tax liability is incurred begins on or after |
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1 | | January 1, 1986, each payment shall be in an amount equal to |
2 | | 22.5% of the taxpayer's actual liability for the month or |
3 | | 27.5% of the taxpayer's liability for the same calendar month |
4 | | of the preceding calendar year. If the month during which such |
5 | | tax liability is incurred begins on or after January 1, 1987, |
6 | | each payment shall be in an amount equal to 22.5% of the |
7 | | taxpayer's actual liability for the month or 26.25% of the |
8 | | taxpayer's liability for the same calendar month of the |
9 | | preceding year. The amount of such quarter monthly payments |
10 | | shall be credited against the final tax liability of the |
11 | | taxpayer's return for that month filed under this Section or |
12 | | Section 2f, as the case may be. Once applicable, the |
13 | | requirement of the making of quarter monthly payments to the |
14 | | Department pursuant to this paragraph shall continue until |
15 | | such taxpayer's average monthly prepaid tax collections during |
16 | | the preceding 2 complete calendar quarters is $25,000 or less. |
17 | | If any such quarter monthly payment is not paid at the time or |
18 | | in the amount required, the taxpayer shall be liable for |
19 | | penalties and interest on such difference, except insofar as |
20 | | the taxpayer has previously made payments for that month in |
21 | | excess of the minimum payments previously due. |
22 | | The provisions of this paragraph apply on and after |
23 | | October 1, 2001. Without regard to whether a taxpayer is |
24 | | required to make quarter monthly payments as specified above, |
25 | | any taxpayer who is required by Section 2d of this Act to |
26 | | collect and remit prepaid taxes and has collected prepaid |
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1 | | taxes that average in excess of $20,000 per month during the |
2 | | preceding 4 complete calendar quarters shall file a return |
3 | | with the Department as required by Section 2f and shall make |
4 | | payments to the Department on or before the 7th, 15th, 22nd, |
5 | | and last day of the month during which the liability is |
6 | | incurred. Each payment shall be in an amount equal to 22.5% of |
7 | | the taxpayer's actual liability for the month or 25% of the |
8 | | taxpayer's liability for the same calendar month of the |
9 | | preceding year. The amount of the quarter monthly payments |
10 | | shall be credited against the final tax liability of the |
11 | | taxpayer's return for that month filed under this Section or |
12 | | Section 2f, as the case may be. Once applicable, the |
13 | | requirement of the making of quarter monthly payments to the |
14 | | Department pursuant to this paragraph shall continue until the |
15 | | taxpayer's average monthly prepaid tax collections during the |
16 | | preceding 4 complete calendar quarters (excluding the month of |
17 | | highest liability and the month of lowest liability) is less |
18 | | than $19,000 or until such taxpayer's average monthly |
19 | | liability to the Department as computed for each calendar |
20 | | quarter of the 4 preceding complete calendar quarters is less |
21 | | than $20,000. If any such quarter monthly payment is not paid |
22 | | at the time or in the amount required, the taxpayer shall be |
23 | | liable for penalties and interest on such difference, except |
24 | | insofar as the taxpayer has previously made payments for that |
25 | | month in excess of the minimum payments previously due. |
26 | | If any payment provided for in this Section exceeds the |
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1 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
2 | | Service Occupation Tax Act, and the Service Use Tax Act, as |
3 | | shown on an original monthly return, the Department shall, if |
4 | | requested by the taxpayer, issue to the taxpayer a credit |
5 | | memorandum no later than 30 days after the date of payment. The |
6 | | credit evidenced by such credit memorandum may be assigned by |
7 | | the taxpayer to a similar taxpayer under this Act, the Use Tax |
8 | | Act, the Service Occupation Tax Act, or the Service Use Tax |
9 | | Act, in accordance with reasonable rules and regulations to be |
10 | | prescribed by the Department. If no such request is made, the |
11 | | taxpayer may credit such excess payment against tax liability |
12 | | subsequently to be remitted to the Department under this Act, |
13 | | the Use Tax Act, the Service Occupation Tax Act, or the Service |
14 | | Use Tax Act, in accordance with reasonable rules and |
15 | | regulations prescribed by the Department. If the Department |
16 | | subsequently determined that all or any part of the credit |
17 | | taken was not actually due to the taxpayer, the taxpayer's % |
18 | | vendor's discount shall be reduced, if necessary, to reflect |
19 | | the difference between the credit taken and that actually due, |
20 | | and that taxpayer shall be liable for penalties and interest |
21 | | on such difference. |
22 | | If a retailer of motor fuel is entitled to a credit under |
23 | | Section 2d of this Act which exceeds the taxpayer's liability |
24 | | to the Department under this Act for the month for which the |
25 | | taxpayer is filing a return, the Department shall issue the |
26 | | taxpayer a credit memorandum for the excess. |
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1 | | Beginning January 1, 1990, each month the Department shall |
2 | | pay into the Local Government Tax Fund, a special fund in the |
3 | | State treasury which is hereby created, the net revenue |
4 | | realized for the preceding month from the 1% tax imposed under |
5 | | this Act. |
6 | | Beginning January 1, 1990, each month the Department shall |
7 | | pay into the County and Mass Transit District Fund, a special |
8 | | fund in the State treasury which is hereby created, 4% of the |
9 | | net revenue realized for the preceding month from the 6.25% |
10 | | general rate other than aviation fuel sold on or after |
11 | | December 1, 2019. This exception for aviation fuel only |
12 | | applies for so long as the revenue use requirements of 49 |
13 | | U.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 |
15 | | pay into the County and Mass Transit District Fund 20% of the |
16 | | net revenue realized for the preceding month from the 1.25% |
17 | | rate on the selling price of motor fuel and gasohol. If, in any |
18 | | month, the tax on sales tax holiday items, as defined in |
19 | | Section 2-8, is imposed at the rate of 1.25%, then the |
20 | | Department shall pay 20% of the net revenue realized for that |
21 | | month from the 1.25% rate on the selling price of sales tax |
22 | | holiday items into the County and Mass Transit District Fund. |
23 | | Beginning January 1, 1990, each month the Department shall |
24 | | pay into the Local Government Tax Fund 16% of the net revenue |
25 | | realized for the preceding month from the 6.25% general rate |
26 | | on the selling price of tangible personal property other than |
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1 | | aviation fuel sold on or after December 1, 2019. This |
2 | | exception for aviation fuel only applies for so long as the |
3 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
4 | | 47133 are binding on the State. |
5 | | For aviation fuel sold on or after December 1, 2019, each |
6 | | month the Department shall pay into the State Aviation Program |
7 | | Fund 20% of the net revenue realized for the preceding month |
8 | | from the 6.25% general rate on the selling price of aviation |
9 | | fuel, less an amount estimated by the Department to be |
10 | | required for refunds of the 20% portion of the tax on aviation |
11 | | fuel under this Act, which amount shall be deposited into the |
12 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
13 | | pay moneys into the State Aviation Program Fund and the |
14 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
15 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
16 | | U.S.C. 47133 are binding on the State. |
17 | | Beginning August 1, 2000, each month the Department shall |
18 | | pay into the Local Government Tax Fund 80% of the net revenue |
19 | | realized for the preceding month from the 1.25% rate on the |
20 | | selling price of motor fuel and gasohol. If, in any month, the |
21 | | tax on sales tax holiday items, as defined in Section 2-8, is |
22 | | imposed at the rate of 1.25%, then the Department shall pay 80% |
23 | | of the net revenue realized for that month from the 1.25% rate |
24 | | on the selling price of sales tax holiday items into the Local |
25 | | Government Tax Fund. |
26 | | Beginning October 1, 2009, each month the Department shall |
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1 | | pay into the Capital Projects Fund an amount that is equal to |
2 | | an amount estimated by the Department to represent 80% of the |
3 | | net revenue realized for the preceding month from the sale of |
4 | | candy, grooming and hygiene products, and soft drinks that had |
5 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
6 | | are now taxed at 6.25%. |
7 | | Beginning July 1, 2011, each month the Department shall |
8 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
9 | | realized for the preceding month from the 6.25% general rate |
10 | | on the selling price of sorbents used in Illinois in the |
11 | | process of sorbent injection as used to comply with the |
12 | | Environmental Protection Act or the federal Clean Air Act, but |
13 | | the total payment into the Clean Air Act Permit Fund under this |
14 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
15 | | fiscal year. |
16 | | Beginning July 1, 2013, each month the Department shall |
17 | | pay into the Underground Storage Tank Fund from the proceeds |
18 | | collected under this Act, the Use Tax Act, the Service Use Tax |
19 | | Act, and the Service Occupation Tax Act an amount equal to the |
20 | | average monthly deficit in the Underground Storage Tank Fund |
21 | | during the prior year, as certified annually by the Illinois |
22 | | Environmental Protection Agency, but the total payment into |
23 | | the Underground Storage Tank Fund under this Act, the Use Tax |
24 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
25 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
26 | | used in this paragraph, the "average monthly deficit" shall be |
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1 | | equal to the difference between the average monthly claims for |
2 | | payment by the fund and the average monthly revenues deposited |
3 | | into the fund, excluding payments made pursuant to this |
4 | | paragraph. |
5 | | Beginning July 1, 2015, of the remainder of the moneys |
6 | | received by the Department under the Use Tax Act, the Service |
7 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
8 | | month the Department shall deposit $500,000 into the State |
9 | | Crime Laboratory Fund. |
10 | | Of the remainder of the moneys received by the Department |
11 | | pursuant to this Act, (a) 1.75% thereof shall be paid into the |
12 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
13 | | and after July 1, 1989, 3.8% thereof shall be paid into the |
14 | | Build Illinois Fund; provided, however, that if in any fiscal |
15 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case |
16 | | may be, of the moneys received by the Department and required |
17 | | to be paid into the Build Illinois Fund pursuant to this Act, |
18 | | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
19 | | Act, and Section 9 of the Service Occupation Tax Act, such Acts |
20 | | being hereinafter called the "Tax Acts" and such aggregate of |
21 | | 2.2% or 3.8%, as the case may be, of moneys being hereinafter |
22 | | called the "Tax Act Amount", and (2) the amount transferred to |
23 | | the Build Illinois Fund from the State and Local Sales Tax |
24 | | Reform Fund shall be less than the Annual Specified Amount (as |
25 | | hereinafter defined), an amount equal to the difference shall |
26 | | be immediately paid into the Build Illinois Fund from other |
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1 | | moneys received by the Department pursuant to the Tax Acts; |
2 | | the "Annual Specified Amount" means the amounts specified |
3 | | below for fiscal years 1986 through 1993: |
|
4 | | Fiscal Year | Annual Specified Amount | |
5 | | 1986 | $54,800,000 | |
6 | | 1987 | $76,650,000 | |
7 | | 1988 | $80,480,000 | |
8 | | 1989 | $88,510,000 | |
9 | | 1990 | $115,330,000 | |
10 | | 1991 | $145,470,000 | |
11 | | 1992 | $182,730,000 | |
12 | | 1993 | $206,520,000; |
|
13 | | and means the Certified Annual Debt Service Requirement (as |
14 | | defined in Section 13 of the Build Illinois Bond Act) or the |
15 | | Tax Act Amount, whichever is greater, for fiscal year 1994 and |
16 | | each fiscal year thereafter; and further provided, that if on |
17 | | the last business day of any month the sum of (1) the Tax Act |
18 | | Amount required to be deposited into the Build Illinois Bond |
19 | | Account in the Build Illinois Fund during such month and (2) |
20 | | the amount transferred to the Build Illinois Fund from the |
21 | | State and Local Sales Tax Reform Fund shall have been less than |
22 | | 1/12 of the Annual Specified Amount, an amount equal to the |
23 | | difference shall be immediately paid into the Build Illinois |
24 | | Fund from other moneys received by the Department pursuant to |
25 | | the Tax Acts; and, further provided, that in no event shall the |
26 | | payments required under the preceding proviso result in |
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1 | | aggregate payments into the Build Illinois Fund pursuant to |
2 | | this 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 |
4 | | such fiscal year. The amounts payable into the Build Illinois |
5 | | Fund under clause (b) of the first sentence in this paragraph |
6 | | shall be payable only until such time as the aggregate amount |
7 | | on deposit under each trust indenture securing Bonds issued |
8 | | and outstanding pursuant to the Build Illinois Bond Act is |
9 | | sufficient, taking into account any future investment income, |
10 | | to fully provide, in accordance with such indenture, for the |
11 | | defeasance of or the payment of the principal of, premium, if |
12 | | any, and interest on the Bonds secured by such indenture and on |
13 | | any Bonds expected to be issued thereafter and all fees and |
14 | | costs payable with respect thereto, all as certified by the |
15 | | Director of the Bureau of the Budget (now Governor's Office of |
16 | | Management and Budget). If on the last business day of any |
17 | | month in which Bonds are outstanding pursuant to the Build |
18 | | Illinois Bond Act, the aggregate of moneys deposited in the |
19 | | Build Illinois Bond Account in the Build Illinois Fund in such |
20 | | month shall be less than the amount required to be transferred |
21 | | in such month from the Build Illinois Bond Account to the Build |
22 | | Illinois Bond Retirement and Interest Fund pursuant to Section |
23 | | 13 of the Build Illinois Bond Act, an amount equal to such |
24 | | deficiency shall be immediately paid from other moneys |
25 | | received by the Department pursuant to the Tax Acts to the |
26 | | Build Illinois Fund; provided, however, that any amounts paid |
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1 | | to the Build Illinois Fund in any fiscal year pursuant to this |
2 | | sentence shall be deemed to constitute payments pursuant to |
3 | | clause (b) of the first sentence of this paragraph and shall |
4 | | reduce the amount otherwise payable for such fiscal year |
5 | | pursuant to that clause (b). The moneys received by the |
6 | | Department pursuant to this Act and required to be deposited |
7 | | into the Build Illinois Fund are subject to the pledge, claim |
8 | | and charge set forth in Section 12 of the Build Illinois Bond |
9 | | Act. |
10 | | Subject to payment of amounts into the Build Illinois Fund |
11 | | as provided in the preceding paragraph or in any amendment |
12 | | thereto hereafter enacted, the following specified monthly |
13 | | installment of the amount requested in the certificate of the |
14 | | Chairman of the Metropolitan Pier and Exposition Authority |
15 | | provided under Section 8.25f of the State Finance Act, but not |
16 | | in excess of sums designated as "Total Deposit", shall be |
17 | | deposited in the aggregate from collections under Section 9 of |
18 | | the Use Tax Act, Section 9 of the Service Use Tax Act, Section |
19 | | 9 of the Service Occupation Tax Act, and Section 3 of the |
20 | | Retailers' Occupation Tax Act into the McCormick Place |
21 | | Expansion Project Fund in the specified fiscal years. |
|
22 | | Fiscal Year | | Total Deposit | |
23 | | 1993 | | $0 | |
24 | | 1994 | | 53,000,000 | |
25 | | 1995 | | 58,000,000 | |
26 | | 1996 | | 61,000,000 | |
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1 | | 1997 | | 64,000,000 | |
2 | | 1998 | | 68,000,000 | |
3 | | 1999 | | 71,000,000 | |
4 | | 2000 | | 75,000,000 | |
5 | | 2001 | | 80,000,000 | |
6 | | 2002 | | 93,000,000 | |
7 | | 2003 | | 99,000,000 | |
8 | | 2004 | | 103,000,000 | |
9 | | 2005 | | 108,000,000 | |
10 | | 2006 | | 113,000,000 | |
11 | | 2007 | | 119,000,000 | |
12 | | 2008 | | 126,000,000 | |
13 | | 2009 | | 132,000,000 | |
14 | | 2010 | | 139,000,000 | |
15 | | 2011 | | 146,000,000 | |
16 | | 2012 | | 153,000,000 | |
17 | | 2013 | | 161,000,000 | |
18 | | 2014 | | 170,000,000 | |
19 | | 2015 | | 179,000,000 | |
20 | | 2016 | | 189,000,000 | |
21 | | 2017 | | 199,000,000 | |
22 | | 2018 | | 210,000,000 | |
23 | | 2019 | | 221,000,000 | |
24 | | 2020 | | 233,000,000 | |
25 | | 2021 | | 300,000,000 | |
26 | | 2022 | | 300,000,000 | |
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1 | | 2023 | | 300,000,000 | |
2 | | 2024 | | 300,000,000 | |
3 | | 2025 | | 300,000,000 | |
4 | | 2026 | | 300,000,000 | |
5 | | 2027 | | 375,000,000 | |
6 | | 2028 | | 375,000,000 | |
7 | | 2029 | | 375,000,000 | |
8 | | 2030 | | 375,000,000 | |
9 | | 2031 | | 375,000,000 | |
10 | | 2032 | | 375,000,000 | |
11 | | 2033 | | 375,000,000 | |
12 | | 2034 | | 375,000,000 | |
13 | | 2035 | | 375,000,000 | |
14 | | 2036 | | 450,000,000 | |
15 | | and | | | |
16 | | each fiscal year | | | |
17 | | thereafter that bonds | | | |
18 | | are outstanding under | | | |
19 | | Section 13.2 of the | | | |
20 | | Metropolitan Pier and | | | |
21 | | Exposition Authority Act, | | | |
22 | | but not after fiscal year 2060. | | |
|
23 | | Beginning July 20, 1993 and in each month of each fiscal |
24 | | year thereafter, one-eighth of the amount requested in the |
25 | | certificate of the Chairman of the Metropolitan Pier and |
26 | | Exposition Authority for that fiscal year, less the amount |
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1 | | deposited into the McCormick Place Expansion Project Fund by |
2 | | the State Treasurer in the respective month under subsection |
3 | | (g) of Section 13 of the Metropolitan Pier and Exposition |
4 | | Authority Act, plus cumulative deficiencies in the deposits |
5 | | required under this Section for previous months and years, |
6 | | shall be deposited into the McCormick Place Expansion Project |
7 | | Fund, until the full amount requested for the fiscal year, but |
8 | | not in excess of the amount specified above as "Total |
9 | | Deposit", has been deposited. |
10 | | Subject to payment of amounts into the Capital Projects |
11 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
12 | | and the McCormick Place Expansion Project Fund pursuant to the |
13 | | preceding paragraphs or in any amendments thereto hereafter |
14 | | enacted, for aviation fuel sold on or after December 1, 2019, |
15 | | the Department shall each month deposit into the Aviation Fuel |
16 | | Sales Tax Refund Fund an amount estimated by the Department to |
17 | | be required for refunds of the 80% portion of the tax on |
18 | | aviation fuel under this Act. The Department shall only |
19 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
20 | | under this paragraph for so long as the revenue use |
21 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
22 | | binding on the State. |
23 | | Subject to payment of amounts into the Build Illinois Fund |
24 | | and the McCormick Place Expansion Project Fund pursuant to the |
25 | | preceding paragraphs or in any amendments thereto hereafter |
26 | | enacted, beginning July 1, 1993 and ending on September 30, |
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1 | | 2013, the Department shall each month pay into the Illinois |
2 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
3 | | the preceding month from the 6.25% general rate on the selling |
4 | | price of tangible personal property. |
5 | | Subject to payment of amounts into the Build Illinois |
6 | | Fund, the McCormick Place Expansion Project Fund, and the |
7 | | Illinois Tax Increment Fund pursuant to the preceding |
8 | | paragraphs or in any amendments to this Section hereafter |
9 | | enacted, beginning on the first day of the first calendar |
10 | | month to occur on or after August 26, 2014 (the effective date |
11 | | of Public Act 98-1098), each month, from the collections made |
12 | | under Section 9 of the Use Tax Act, Section 9 of the Service |
13 | | Use Tax Act, Section 9 of the Service Occupation Tax Act, and |
14 | | Section 3 of the Retailers' Occupation Tax Act, the Department |
15 | | shall pay into the Tax Compliance and Administration Fund, to |
16 | | be used, subject to appropriation, to fund additional auditors |
17 | | and compliance personnel at the Department of Revenue, an |
18 | | amount equal to 1/12 of 5% of 80% of the cash receipts |
19 | | collected during the preceding fiscal year by the Audit Bureau |
20 | | of the Department under the Use Tax Act, the Service Use Tax |
21 | | Act, the Service Occupation Tax Act, the Retailers' Occupation |
22 | | Tax Act, and associated local occupation and use taxes |
23 | | administered by the Department. |
24 | | Subject to payments of amounts into the Build Illinois |
25 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
26 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
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1 | | Tax Compliance and Administration Fund as provided in this |
2 | | Section, beginning on July 1, 2018 the Department shall pay |
3 | | each month into the Downstate Public Transportation Fund the |
4 | | moneys required to be so paid under Section 2-3 of the |
5 | | Downstate Public Transportation Act. |
6 | | Subject to successful execution and delivery of a |
7 | | public-private agreement between the public agency and private |
8 | | entity and completion of the civic build, beginning on July 1, |
9 | | 2023, of the remainder of the moneys received by the |
10 | | Department under the Use Tax Act, the Service Use Tax Act, the |
11 | | Service Occupation Tax Act, and this Act, the Department shall |
12 | | deposit the following specified deposits in the aggregate from |
13 | | collections under the Use Tax Act, the Service Use Tax Act, the |
14 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
15 | | Act, as required under Section 8.25g of the State Finance Act |
16 | | for distribution consistent with the Public-Private |
17 | | Partnership for Civic and Transit Infrastructure Project Act. |
18 | | The moneys received by the Department pursuant to this Act and |
19 | | required to be deposited into the Civic and Transit |
20 | | Infrastructure Fund are subject to the pledge, claim and |
21 | | charge set forth in Section 25-55 of the Public-Private |
22 | | Partnership for Civic and Transit Infrastructure Project Act. |
23 | | As used in this paragraph, "civic build", "private entity", |
24 | | "public-private agreement", and "public agency" have the |
25 | | meanings provided in Section 25-10 of the Public-Private |
26 | | Partnership for Civic and Transit Infrastructure Project Act. |
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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 |
23 | | the payment of amounts into the County and Mass Transit |
24 | | District Fund, the Local Government Tax Fund, the Build |
25 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
26 | | Illinois Tax Increment Fund, and the Tax Compliance and |
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1 | | Administration Fund as provided in this Section, the |
2 | | Department shall pay each month into the Road Fund the amount |
3 | | estimated to represent 16% of the net revenue realized from |
4 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
5 | | 2022 and until July 1, 2023, subject to the payment of amounts |
6 | | into the County and Mass Transit District Fund, the Local |
7 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
8 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
9 | | and the Tax Compliance and Administration Fund as provided in |
10 | | this Section, the Department shall pay each month into the |
11 | | Road Fund the amount estimated to represent 32% of the net |
12 | | revenue realized from the taxes imposed on motor fuel and |
13 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
14 | | subject to the payment of amounts into the County and Mass |
15 | | Transit District Fund, the Local Government Tax Fund, the |
16 | | Build Illinois Fund, the McCormick Place Expansion Project |
17 | | Fund, the Illinois Tax Increment Fund, and the Tax Compliance |
18 | | and Administration Fund as provided in this Section, the |
19 | | Department shall pay each month into the Road Fund the amount |
20 | | estimated to represent 48% of the net revenue realized from |
21 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
22 | | 2024 and until July 1, 2025, subject to the payment of amounts |
23 | | into the County and Mass Transit District Fund, the Local |
24 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
25 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
26 | | and the Tax Compliance and Administration Fund as provided in |
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1 | | this Section, the Department shall pay each month into the |
2 | | Road Fund the amount estimated to represent 64% of the net |
3 | | revenue realized from the taxes imposed on motor fuel and |
4 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
5 | | amounts into the County and Mass Transit District Fund, the |
6 | | Local Government Tax Fund, the Build Illinois Fund, the |
7 | | McCormick Place Expansion Project Fund, the Illinois Tax |
8 | | Increment Fund, and the Tax Compliance and Administration Fund |
9 | | as provided in this Section, the Department shall pay each |
10 | | month into the Road Fund the amount estimated to represent 80% |
11 | | of the net revenue realized from the taxes imposed on motor |
12 | | fuel and gasohol. As used in this paragraph "motor fuel" has |
13 | | the meaning given to that term in Section 1.1 of the Motor Fuel |
14 | | Tax Law, and "gasohol" has the meaning given to that term in |
15 | | Section 3-40 of the Use Tax Act. |
16 | | Of the remainder of the moneys received by the Department |
17 | | pursuant to this Act, 75% thereof shall be paid into the State |
18 | | treasury and 25% shall be reserved in a special account and |
19 | | used only for the transfer to the Common School Fund as part of |
20 | | the monthly transfer from the General Revenue Fund in |
21 | | accordance with Section 8a of the State Finance Act. |
22 | | The Department may, upon separate written notice to a |
23 | | taxpayer, require the taxpayer to prepare and file with the |
24 | | Department on a form prescribed by the Department within not |
25 | | less than 60 days after receipt of the notice an annual |
26 | | information return for the tax year specified in the notice. |
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1 | | Such annual return to the Department shall include a statement |
2 | | of gross receipts as shown by the retailer's last federal |
3 | | income tax return. If the total receipts of the business as |
4 | | reported in the federal income tax return do not agree with the |
5 | | gross receipts reported to the Department of Revenue for the |
6 | | same period, the retailer shall attach to his annual return a |
7 | | schedule showing a reconciliation of the 2 amounts and the |
8 | | reasons for the difference. The retailer's annual return to |
9 | | the Department shall also disclose the cost of goods sold by |
10 | | the retailer during the year covered by such return, opening |
11 | | and closing inventories of such goods for such year, costs of |
12 | | goods used from stock or taken from stock and given away by the |
13 | | retailer during such year, payroll information of the |
14 | | retailer's business during such year and any additional |
15 | | reasonable information which the Department deems would be |
16 | | helpful in determining the accuracy of the monthly, quarterly, |
17 | | or annual returns filed by such retailer as provided for in |
18 | | this Section. |
19 | | If the annual information return required by this Section |
20 | | is not filed when and as required, the taxpayer shall be liable |
21 | | as 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 |
7 | | ranking manager shall sign the annual return to certify the |
8 | | accuracy of the information contained therein. Any person who |
9 | | willfully signs the annual return containing false or |
10 | | inaccurate information shall be guilty of perjury and punished |
11 | | accordingly. The annual return form prescribed by the |
12 | | Department shall include a warning that the person signing the |
13 | | return may be liable for perjury. |
14 | | The provisions of this Section concerning the filing of an |
15 | | annual information return do not apply to a retailer who is not |
16 | | required to file an income tax return with the United States |
17 | | Government. |
18 | | As soon as possible after the first day of each month, upon |
19 | | certification of the Department of Revenue, the Comptroller |
20 | | shall order transferred and the Treasurer shall transfer from |
21 | | the General Revenue Fund to the Motor Fuel Tax Fund an amount |
22 | | equal to 1.7% of 80% of the net revenue realized under this Act |
23 | | for the second preceding month. Beginning April 1, 2000, this |
24 | | transfer is no longer required and shall not be made. |
25 | | Net revenue realized for a month shall be the revenue |
26 | | collected by the State pursuant to this Act, less the amount |
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1 | | paid out during that month as refunds to taxpayers for |
2 | | overpayment of liability. |
3 | | For greater simplicity of administration, manufacturers, |
4 | | importers and wholesalers whose products are sold at retail in |
5 | | Illinois by numerous retailers, and who wish to do so, may |
6 | | assume the responsibility for accounting and paying to the |
7 | | Department all tax accruing under this Act with respect to |
8 | | such sales, if the retailers who are affected do not make |
9 | | written objection to the Department to this arrangement. |
10 | | Any person who promotes, organizes, or provides retail |
11 | | selling space for concessionaires or other types of sellers at |
12 | | the Illinois State Fair, DuQuoin State Fair, county fairs, |
13 | | local fairs, art shows, flea markets, and similar exhibitions |
14 | | or events, including any transient merchant as defined by |
15 | | Section 2 of the Transient Merchant Act of 1987, is required to |
16 | | file a report with the Department providing the name of the |
17 | | merchant's business, the name of the person or persons engaged |
18 | | in merchant's business, the permanent address and Illinois |
19 | | Retailers Occupation Tax Registration Number of the merchant, |
20 | | the dates and location of the event, and other reasonable |
21 | | information that the Department may require. The report must |
22 | | be filed not later than the 20th day of the month next |
23 | | following the month during which the event with retail sales |
24 | | was held. Any person who fails to file a report required by |
25 | | this Section commits a business offense and is subject to a |
26 | | fine not to exceed $250. |
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1 | | Any person engaged in the business of selling tangible |
2 | | personal property at retail as a concessionaire or other type |
3 | | of seller at the Illinois State Fair, county fairs, art shows, |
4 | | flea markets, and similar exhibitions or events, or any |
5 | | transient merchants, as defined by Section 2 of the Transient |
6 | | Merchant Act of 1987, may be required to make a daily report of |
7 | | the amount of such sales to the Department and to make a daily |
8 | | payment of the full amount of tax due. The Department shall |
9 | | impose this requirement when it finds that there is a |
10 | | significant risk of loss of revenue to the State at such an |
11 | | exhibition or event. Such a finding shall be based on evidence |
12 | | that a substantial number of concessionaires or other sellers |
13 | | who are not residents of Illinois will be engaging in the |
14 | | business of selling tangible personal property at retail at |
15 | | the exhibition or event, or other evidence of a significant |
16 | | risk of loss of revenue to the State. The Department shall |
17 | | notify concessionaires and other sellers affected by the |
18 | | imposition of this requirement. In the absence of notification |
19 | | by the Department, the concessionaires and other sellers shall |
20 | | file their returns as otherwise required in this Section. |
21 | | (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60, |
22 | | Section 60-30, eff. 4-19-22; 102-700, Article 65, Section |
23 | | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. |
24 | | 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363, |
25 | | eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25; |
26 | | 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605, |
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1 | | eff. 7-1-24; revised 10-16-24.) |
2 | | Section 45. The Tobacco Products Tax Act of 1995 is |
3 | | amended by changing Section 10-20 as follows: |
4 | | (35 ILCS 143/10-20) |
5 | | Sec. 10-20. Distributor's licenses. It shall be unlawful |
6 | | for any person to engage in business as a distributor of |
7 | | tobacco products within the meaning of this Act without first |
8 | | having obtained a license to do so from the Department. |
9 | | Application for that license shall be made to the Department |
10 | | in a form prescribed and furnished by the Department. Each |
11 | | applicant for a license shall furnish to the Department on a |
12 | | form, signed and verified by the applicant, the following |
13 | | information: |
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 |
21 | | for a distributor's license under this Act for the first time |
22 | | or a distributor who, in the preceding year, had less than |
23 | | $50,000 of tax liability, shall also file with the Department |
24 | | a bond in an amount not to exceed (i) 3 times the amount of the |
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1 | | distributor's average monthly tax liability or (ii) $50,000, |
2 | | whichever amount is lower, on a form to be approved by the |
3 | | Department. The Department shall fix the amount of the bond |
4 | | for each applicant, taking into consideration the amount of |
5 | | money expected to become due from the applicant under this |
6 | | Act. The amount of bond required by the Department shall be an |
7 | | amount that, in its opinion, will protect the State of |
8 | | Illinois against failure to pay the amount that may become due |
9 | | from the applicant under this Act. Except as otherwise |
10 | | provided in this Section, the bond, a reissue, or a substitute |
11 | | shall be kept in full force and effect during the entire period |
12 | | covered by the license. A separate application for license |
13 | | shall be made, and bond filed, for each place of business at |
14 | | which a person who is required to procure a distributor's |
15 | | license proposes to engage in business as a distributor under |
16 | | this Act. |
17 | | The Department, upon receipt of an application and bond , |
18 | | if required, in proper form, shall issue to the applicant a |
19 | | license, in a form prescribed by the Department, which shall |
20 | | permit the applicant to whom it is issued to engage in business |
21 | | as a distributor at the place shown on his or her application. |
22 | | The license shall be issued by the Department without charge |
23 | | or cost to the applicant. No license issued under this Act is |
24 | | transferable or assignable. The license shall be conspicuously |
25 | | displayed in the place of business conducted by the licensee |
26 | | under the license. |
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1 | | Licenses issued by the Department under this Act shall be |
2 | | valid for a period not to exceed one year after issuance unless |
3 | | sooner revoked, canceled, or suspended as provided in this |
4 | | Act. |
5 | | No license shall be issued to any person who is in default |
6 | | to the State of Illinois for moneys due under this Act or any |
7 | | other tax Act administered by the Department. |
8 | | The Department shall discharge any surety and shall |
9 | | release and return any bond provided to it by a taxpayer under |
10 | | this 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 |
20 | | final determination of the taxpayer's outstanding tax |
21 | | liability as expeditiously as possible after the taxpayer's |
22 | | final tax return under this Act has been filed. If the |
23 | | Department will be unable to make such a final determination |
24 | | within 45 days after receiving the taxpayer's final tax |
25 | | return, then the Department shall notify the taxpayer within |
26 | | that 45-day period stating the reasons why it is unable to make |
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1 | | the final determination within that 45-day period. |
2 | | The Department may, in its discretion, upon application, |
3 | | authorize the payment of the tax imposed under Section 10-10 |
4 | | by any distributor or manufacturer not otherwise subject to |
5 | | the tax imposed under this Act who, to the satisfaction of the |
6 | | Department, furnishes adequate security to ensure payment of |
7 | | the tax. The distributor or manufacturer shall be issued, |
8 | | without charge, a license to remit the tax. When so |
9 | | authorized, it shall be the duty of the distributor or |
10 | | manufacturer to remit the tax imposed upon the wholesale price |
11 | | of tobacco products sold or otherwise disposed of to retailers |
12 | | or consumers located in this State, in the same manner and |
13 | | subject to the same requirements as any other distributor or |
14 | | manufacturer licensed under this Act. |
15 | | The Department may revoke, suspend, or cancel the license |
16 | | of a distributor of roll-your-own tobacco (as that term is |
17 | | used in Section 10 of the Tobacco Product Manufacturers' |
18 | | Escrow Act) under this Act if the tobacco product |
19 | | manufacturer, as defined in Section 10 of the Tobacco Product |
20 | | Manufacturers' Escrow Act, that made or sold the roll-your-own |
21 | | tobacco has failed to become a participating manufacturer, as |
22 | | defined in subdivision (a)(1) of Section 15 of the Tobacco |
23 | | Product Manufacturers' Escrow Act, or has failed to create a |
24 | | qualified escrow fund for any roll-your-own tobacco |
25 | | manufactured by the tobacco product manufacturer and sold in |
26 | | this State or otherwise failed to bring itself into compliance |
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1 | | with subdivision (a)(2) of Section 15 of the Tobacco Product |
2 | | Manufacturers' Escrow Act. |
3 | | Any applicant applying for a distributor's license after |
4 | | the applicant's distributor's license has been revoked by the |
5 | | Department shall also file a bond with the Department in an |
6 | | amount equal to 3 times the amount of the applicant's average |
7 | | monthly tax liability under this Act, as that average monthly |
8 | | tax liability was calculated immediately prior to the |
9 | | revocation of the applicant's distributor's license. |
10 | | Any person aggrieved by any decision of the Department |
11 | | under this Section may, within 20 days after notice of that |
12 | | decision, protest and request a hearing, whereupon the |
13 | | Department must give notice to that person of the time and |
14 | | place fixed for the hearing and must hold a hearing in |
15 | | conformity with the provisions of this Act and then issue its |
16 | | final administrative decision in the matter to that person. In |
17 | | the absence of such a protest within 20 days, the Department's |
18 | | decision becomes final without any further determination being |
19 | | made or notice given. |
20 | | (Source: P.A. 103-1001, eff. 8-9-24.) |
21 | | Section 60. The Illinois Municipal Code is amended by |
22 | | changing Sections 8-11-1.1, 8-11-1.3, 8-11-1.4, and 8-11-1.5 |
23 | | as 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 |
2 | | taxes. |
3 | | (a) The corporate authorities of a non-home rule |
4 | | municipality may impose by ordinance or resolution the taxes |
5 | | authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this |
6 | | Act. |
7 | | (b) (Blank). |
8 | | (c) Until January 1, 1992, an ordinance or resolution |
9 | | imposing the tax of not more than 1% hereunder or |
10 | | discontinuing the same shall be adopted and a certified copy |
11 | | thereof, together with a certification that the ordinance or |
12 | | resolution received referendum approval in the case of the |
13 | | imposition of such tax, filed with the Department of Revenue, |
14 | | on or before the first day of June, whereupon the Department |
15 | | shall proceed to administer and enforce the additional tax or |
16 | | to discontinue the tax, as the case may be, as of the first day |
17 | | of September next following such adoption and filing. |
18 | | Beginning January 1, 1992 and through December 31, 1992, |
19 | | an ordinance or resolution imposing or discontinuing the tax |
20 | | hereunder shall be adopted and a certified copy thereof filed |
21 | | with the Department on or before the first day of July, |
22 | | whereupon the Department shall proceed to administer and |
23 | | enforce this Section as of the first day of October next |
24 | | following such adoption and filing. |
25 | | Beginning January 1, 1993, and through September 30, 2002, |
26 | | an ordinance or resolution imposing or discontinuing the tax |
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1 | | hereunder shall be adopted and a certified copy thereof filed |
2 | | with the Department on or before the first day of October, |
3 | | whereupon the Department shall proceed to administer and |
4 | | enforce this Section as of the first day of January next |
5 | | following such adoption and filing. |
6 | | Beginning October 1, 2002, and through December 31, 2013, |
7 | | an ordinance or resolution imposing or discontinuing the tax |
8 | | under this Section or effecting a change in the rate of tax |
9 | | must either (i) be adopted and a certified copy of the |
10 | | ordinance or resolution filed with the Department on or before |
11 | | the first day of April, whereupon the Department shall proceed |
12 | | to administer and enforce this Section as of the first day of |
13 | | July next following the adoption and filing; or (ii) be |
14 | | adopted and a certified copy of the ordinance or resolution |
15 | | filed with the Department on or before the first day of |
16 | | October, whereupon the Department shall proceed to administer |
17 | | and enforce this Section as of the first day of January next |
18 | | following the adoption and filing. |
19 | | If Beginning January 1, 2014, if an ordinance or |
20 | | resolution imposing the tax under this Section, discontinuing |
21 | | the tax under this Section, or effecting a change in the rate |
22 | | of tax under this Section is adopted, a certified copy thereof |
23 | | shall be filed with the Department of Revenue, either (i) on or |
24 | | before the first day of April May , whereupon the Department |
25 | | shall proceed to administer and enforce this Section as of the |
26 | | first 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 |
2 | | Department shall proceed to administer and enforce this |
3 | | Section as of the first day of January next following the |
4 | | adoption and filing. |
5 | | Notwithstanding any provision in this Section to the |
6 | | contrary, if, in a non-home rule municipality with more than |
7 | | 150,000 but fewer than 200,000 inhabitants, as determined by |
8 | | the last preceding federal decennial census, an ordinance or |
9 | | resolution under this Section imposes or discontinues a tax or |
10 | | changes the tax rate as of July 1, 2007, then that ordinance or |
11 | | resolution, together with a certification that the ordinance |
12 | | or resolution received referendum approval in the case of the |
13 | | imposition of the tax, must be adopted and a certified copy of |
14 | | that ordinance or resolution must be filed with the Department |
15 | | on or before May 15, 2007, whereupon the Department shall |
16 | | proceed to administer and enforce this Section as of July 1, |
17 | | 2007. |
18 | | Notwithstanding any provision in this Section to the |
19 | | contrary, if, in a non-home rule municipality with more than |
20 | | 6,500 but fewer than 7,000 inhabitants, as determined by the |
21 | | last preceding federal decennial census, an ordinance or |
22 | | resolution under this Section imposes or discontinues a tax or |
23 | | changes the tax rate on or before May 20, 2009, then that |
24 | | ordinance or resolution, together with a certification that |
25 | | the ordinance or resolution received referendum approval in |
26 | | the case of the imposition of the tax, must be adopted and a |
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1 | | certified copy of that ordinance or resolution must be filed |
2 | | with the Department on or before May 20, 2009, whereupon the |
3 | | Department shall proceed to administer and enforce this |
4 | | Section as of July 1, 2009. |
5 | | A non-home rule municipality may file a certified copy of |
6 | | an ordinance or resolution with the Department of Revenue, as |
7 | | required under this Section, only after October 2, 2000. |
8 | | The tax authorized by this Section may not be more than 1% |
9 | | and 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' |
14 | | Occupation Tax Act. The corporate authorities of a non-home |
15 | | rule municipality may impose , by ordinance or resolution |
16 | | adopted in the manner described in Section 8-11-1.1, a tax |
17 | | upon all persons engaged in the business of selling tangible |
18 | | personal property, other than on an item of tangible personal |
19 | | property which is titled and registered by an agency of this |
20 | | State's Government, at retail in the municipality . If imposed, |
21 | | the tax shall be imposed on the gross receipts from such sales |
22 | | made in the course of such business. The proceeds of the tax |
23 | | may be used for expenditure on public infrastructure or for |
24 | | property tax relief or both , as defined in Section 8-11-1.2 if |
25 | | approved by referendum as provided in Section 8-11-1.1, of the |
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1 | | gross receipts from such sales made in the course of such |
2 | | business . If the tax is approved by referendum on or after July |
3 | | 14, 2010 (the effective date of Public Act 96-1057) and before |
4 | | August 5, 2024 (the effective date of Public Act 103-781) , the |
5 | | corporate authorities of the a non-home rule municipality may, |
6 | | until January 1, 2031 July 1, 2030 , use the proceeds of the tax |
7 | | for expenditure on municipal operations, in addition to or in |
8 | | lieu of any expenditure on public infrastructure or for |
9 | | property tax relief. If the tax is approved by an ordinance or |
10 | | resolution adopted on or after August 5, 2024 (the effective |
11 | | date of Public Act 103-781), the corporate authorities of the |
12 | | non-home rule municipality may, until January 1, 2031, use the |
13 | | proceeds of the tax for expenditure on municipal operations, |
14 | | in addition to or in lieu of any expenditure on public |
15 | | infrastructure or for property tax relief. The tax imposed may |
16 | | not be more than 1% and may be imposed only in 1/4% increments. |
17 | | The tax may not be imposed on tangible personal property taxed |
18 | | at the 1% rate under the Retailers' Occupation Tax Act (or at |
19 | | the 0% rate imposed under this amendatory Act of the 102nd |
20 | | General Assembly). Beginning December 1, 2019, this tax is not |
21 | | imposed on sales of aviation fuel unless the tax revenue is |
22 | | expended for airport-related purposes. If a municipality does |
23 | | not have an airport-related purpose to which it dedicates |
24 | | aviation fuel tax revenue, then aviation fuel is excluded from |
25 | | the tax. Each municipality must comply with the certification |
26 | | requirements for airport-related purposes under Section 2-22 |
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1 | | of the Retailers' Occupation Tax Act. For purposes of this |
2 | | Section, "airport-related purposes" has the meaning ascribed |
3 | | in Section 6z-20.2 of the State Finance Act. This exclusion |
4 | | for aviation fuel only applies for so long as the revenue use |
5 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
6 | | binding on the municipality. The tax imposed by a municipality |
7 | | pursuant to this Section and all civil penalties that may be |
8 | | assessed as an incident thereof shall be collected and |
9 | | enforced by the State Department of Revenue. The certificate |
10 | | of registration which is issued by the Department to a |
11 | | retailer under the Retailers' Occupation Tax Act shall permit |
12 | | such retailer to engage in a business which is taxable under |
13 | | any ordinance or resolution enacted pursuant to this Section |
14 | | without registering separately with the Department under such |
15 | | ordinance or resolution or under this Section. The Department |
16 | | shall have full power to administer and enforce this Section; |
17 | | to collect all taxes and penalties due hereunder; to dispose |
18 | | of taxes and penalties so collected in the manner hereinafter |
19 | | provided, and to determine all rights to credit memoranda, |
20 | | arising on account of the erroneous payment of tax or penalty |
21 | | hereunder. In the administration of, and compliance with, this |
22 | | Section, the Department and persons who are subject to this |
23 | | Section shall have the same rights, remedies, privileges, |
24 | | immunities, powers and duties, and be subject to the same |
25 | | conditions, restrictions, limitations, penalties and |
26 | | definitions of terms, and employ the same modes of procedure, |
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1 | | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, |
2 | | 2 through 2-65 (in respect to all provisions therein other |
3 | | than the State rate of tax), 2c, 3 (except as to the |
4 | | disposition of taxes and penalties collected, and except that |
5 | | the retailer's discount is not allowed for taxes paid on |
6 | | aviation fuel that are subject to the revenue use requirements |
7 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, |
8 | | 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, |
9 | | 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and |
10 | | Section 3-7 of the Uniform Penalty and Interest Act as fully as |
11 | | if those provisions were set forth herein. |
12 | | No municipality may impose a tax under this Section unless |
13 | | the municipality also imposes a tax at the same rate under |
14 | | Section 8-11-1.4 of this Code. |
15 | | Persons subject to any tax imposed pursuant to the |
16 | | authority granted in this Section may reimburse themselves for |
17 | | their seller's tax liability hereunder by separately stating |
18 | | such tax as an additional charge, which charge may be stated in |
19 | | combination, in a single amount, with State tax which sellers |
20 | | are required to collect under the Use Tax Act, pursuant to such |
21 | | bracket schedules as the Department may prescribe. |
22 | | Whenever the Department determines that a refund should be |
23 | | made under this Section to a claimant instead of issuing a |
24 | | credit memorandum, the Department shall notify the State |
25 | | Comptroller, who shall cause the order to be drawn for the |
26 | | amount specified, and to the person named, in such |
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1 | | notification from the Department. Such refund shall be paid by |
2 | | the State Treasurer out of the non-home rule municipal |
3 | | retailers' occupation tax fund or the Local Government |
4 | | Aviation Trust Fund, as appropriate. |
5 | | Except as otherwise provided, the Department shall |
6 | | forthwith pay over to the State Treasurer, ex officio, as |
7 | | trustee, all taxes and penalties collected hereunder for |
8 | | deposit into the Non-Home Rule Municipal Retailers' Occupation |
9 | | Tax Fund. Taxes and penalties collected on aviation fuel sold |
10 | | on or after December 1, 2019, shall be immediately paid over by |
11 | | the Department to the State Treasurer, ex officio, as trustee, |
12 | | for deposit into the Local Government Aviation Trust Fund. The |
13 | | Department shall only pay moneys into the Local Government |
14 | | Aviation Trust Fund under this Section for so long as the |
15 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
16 | | 47133 are binding on the municipality. |
17 | | As soon as possible after the first day of each month, |
18 | | beginning January 1, 2011, upon certification of the |
19 | | Department of Revenue, the Comptroller shall order |
20 | | transferred, and the Treasurer shall transfer, to the STAR |
21 | | Bonds Revenue Fund the local sales tax increment, as defined |
22 | | in the Innovation Development and Economy Act, collected under |
23 | | this Section during the second preceding calendar month for |
24 | | sales within a STAR bond district. |
25 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
26 | | on or before the 25th day of each calendar month, the |
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1 | | Department shall prepare and certify to the Comptroller the |
2 | | disbursement of stated sums of money to named municipalities, |
3 | | the municipalities to be those from which retailers have paid |
4 | | taxes or penalties hereunder to the Department during the |
5 | | second preceding calendar month. The amount to be paid to each |
6 | | municipality shall be the amount (not including credit |
7 | | memoranda and not including taxes and penalties collected on |
8 | | aviation fuel sold on or after December 1, 2019) collected |
9 | | hereunder during the second preceding calendar month by the |
10 | | Department plus an amount the Department determines is |
11 | | necessary to offset any amounts which were erroneously paid to |
12 | | a different taxing body, and not including an amount equal to |
13 | | the amount of refunds made during the second preceding |
14 | | calendar month by the Department on behalf of such |
15 | | municipality, and not including any amount which the |
16 | | Department determines is necessary to offset any amounts which |
17 | | were payable to a different taxing body but were erroneously |
18 | | paid to the municipality, and not including any amounts that |
19 | | are transferred to the STAR Bonds Revenue Fund, less 1.5% of |
20 | | the remainder, which the Department shall transfer into the |
21 | | Tax Compliance and Administration Fund. The Department, at the |
22 | | time of each monthly disbursement to the municipalities, shall |
23 | | prepare and certify to the State Comptroller the amount to be |
24 | | transferred into the Tax Compliance and Administration Fund |
25 | | under this Section. Within 10 days after receipt, by the |
26 | | Comptroller, of the disbursement certification to the |
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1 | | municipalities and the Tax Compliance and Administration Fund |
2 | | provided for in this Section to be given to the Comptroller by |
3 | | the Department, the Comptroller shall cause the orders to be |
4 | | drawn for the respective amounts in accordance with the |
5 | | directions contained in such certification. |
6 | | For the purpose of determining the local governmental unit |
7 | | whose tax is applicable, a retail sale, by a producer of coal |
8 | | or other mineral mined in Illinois, is a sale at retail at the |
9 | | place where the coal or other mineral mined in Illinois is |
10 | | extracted from the earth. This paragraph does not apply to |
11 | | coal or other mineral when it is delivered or shipped by the |
12 | | seller to the purchaser at a point outside Illinois so that the |
13 | | sale is exempt under the Federal Constitution as a sale in |
14 | | interstate or foreign commerce. |
15 | | Nothing in this Section shall be construed to authorize a |
16 | | municipality to impose a tax upon the privilege of engaging in |
17 | | any business which under the constitution of the United States |
18 | | may not be made the subject of taxation by this State. |
19 | | When certifying the amount of a monthly disbursement to a |
20 | | municipality under this Section, the Department shall increase |
21 | | or decrease such amount by an amount necessary to offset any |
22 | | misallocation of previous disbursements. The offset amount |
23 | | shall be the amount erroneously disbursed within the previous |
24 | | 6 months from the time a misallocation is discovered. |
25 | | The Department of Revenue shall implement Public Act |
26 | | 91-649 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" |
2 | | mean a city, village, or incorporated town, including an |
3 | | incorporated town which has superseded a civil township. |
4 | | This Section shall be known and may be cited as the |
5 | | Non-Home Rule Municipal Retailers' Occupation Tax Act. |
6 | | (Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20; |
7 | | 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. |
8 | | 4-19-22.) |
9 | | (Text of Section after amendment by P.A. 103-592 ) |
10 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' |
11 | | Occupation Tax Act. The corporate authorities of a non-home |
12 | | rule municipality may impose , by ordinance or resolution |
13 | | adopted in the manner described in Section 8-11-1.1, a tax |
14 | | upon all persons engaged in the business of selling tangible |
15 | | personal property, other than on an item of tangible personal |
16 | | property which is titled and registered by an agency of this |
17 | | State's Government, at retail in the municipality . If imposed, |
18 | | the tax shall be imposed on the gross receipts from such sales |
19 | | made in the course of such business. The proceeds of the tax |
20 | | may be used for expenditure on public infrastructure or for |
21 | | property tax relief or both , as defined in Section 8-11-1.2 if |
22 | | approved by referendum as provided in Section 8-11-1.1, of the |
23 | | gross receipts from such sales made in the course of such |
24 | | business . If the tax is approved by referendum on or after July |
25 | | 14, 2010 (the effective date of Public Act 96-1057) and before |
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1 | | August 5, 2024 (the effective date of Public Act 103-781) , the |
2 | | corporate authorities of the a non-home rule municipality may, |
3 | | until January 1, 2031 July 1, 2030 , use the proceeds of the tax |
4 | | for expenditure on municipal operations, in addition to or in |
5 | | lieu of any expenditure on public infrastructure or for |
6 | | property tax relief. If the tax is approved by an ordinance or |
7 | | resolution adopted on or after August 5, 2024 (the effective |
8 | | date of Public Act 103-781), the corporate authorities of the |
9 | | non-home rule municipality may, until January 1, 2031, use the |
10 | | proceeds of the tax for expenditure on municipal operations, |
11 | | in addition to or in lieu of any expenditure on public |
12 | | infrastructure or for property tax relief. The tax imposed may |
13 | | not be more than 1% and may be imposed only in 1/4% increments. |
14 | | The tax may not be imposed on tangible personal property taxed |
15 | | at the 1% rate under the Retailers' Occupation Tax Act (or at |
16 | | the 0% rate imposed under this amendatory Act of the 102nd |
17 | | General Assembly). Beginning December 1, 2019, this tax is not |
18 | | imposed on sales of aviation fuel unless the tax revenue is |
19 | | expended for airport-related purposes. If a municipality does |
20 | | not have an airport-related purpose to which it dedicates |
21 | | aviation fuel tax revenue, then aviation fuel is excluded from |
22 | | the tax. Each municipality must comply with the certification |
23 | | requirements for airport-related purposes under Section 2-22 |
24 | | of the Retailers' Occupation Tax Act. For purposes of this |
25 | | Section, "airport-related purposes" has the meaning ascribed |
26 | | in Section 6z-20.2 of the State Finance Act. This exclusion |
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1 | | for aviation fuel only applies for so long as the revenue use |
2 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
3 | | binding on the municipality. The tax imposed by a municipality |
4 | | pursuant to this Section and all civil penalties that may be |
5 | | assessed as an incident thereof shall be collected and |
6 | | enforced by the State Department of Revenue. The certificate |
7 | | of registration which is issued by the Department to a |
8 | | retailer under the Retailers' Occupation Tax Act shall permit |
9 | | such retailer to engage in a business which is taxable under |
10 | | any ordinance or resolution enacted pursuant to this Section |
11 | | without registering separately with the Department under such |
12 | | ordinance or resolution or under this Section. The Department |
13 | | shall have full power to administer and enforce this Section; |
14 | | to collect all taxes and penalties due hereunder; to dispose |
15 | | of taxes and penalties so collected in the manner hereinafter |
16 | | provided, and to determine all rights to credit memoranda, |
17 | | arising on account of the erroneous payment of tax or penalty |
18 | | hereunder. In the administration of, and compliance with, this |
19 | | Section, the Department and persons who are subject to this |
20 | | Section shall have the same rights, remedies, privileges, |
21 | | immunities, powers and duties, and be subject to the same |
22 | | conditions, restrictions, limitations, penalties and |
23 | | definitions of terms, and employ the same modes of procedure, |
24 | | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, |
25 | | 2 through 2-65 (in respect to all provisions therein other |
26 | | than the State rate of tax), 2c, 3 (except as to the |
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1 | | disposition of taxes and penalties collected, and except that |
2 | | the retailer's discount is not allowed for taxes paid on |
3 | | aviation fuel that are subject to the revenue use requirements |
4 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, |
5 | | 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, |
6 | | 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and |
7 | | Section 3-7 of the Uniform Penalty and Interest Act as fully as |
8 | | if those provisions were set forth herein. |
9 | | No municipality may impose a tax under this Section unless |
10 | | the municipality also imposes a tax at the same rate under |
11 | | Section 8-11-1.4 of this Code. |
12 | | If, on January 1, 2025, a unit of local government has in |
13 | | effect a tax under this Section, or if, after January 1, 2025, |
14 | | a unit of local government imposes a tax under this Section, |
15 | | then that tax applies to leases of tangible personal property |
16 | | in effect, entered into, or renewed on or after that date in |
17 | | the same manner as the tax under this Section and in accordance |
18 | | with the changes made by this amendatory Act of the 103rd |
19 | | General Assembly. |
20 | | Persons subject to any tax imposed pursuant to the |
21 | | authority granted in this Section may reimburse themselves for |
22 | | their seller's tax liability hereunder by separately stating |
23 | | such tax as an additional charge, which charge may be stated in |
24 | | combination, in a single amount, with State tax which sellers |
25 | | are required to collect under the Use Tax Act, pursuant to such |
26 | | bracket schedules as the Department may prescribe. |
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1 | | Whenever the Department determines that a refund should be |
2 | | made under this Section to a claimant instead of issuing a |
3 | | credit memorandum, the Department shall notify the State |
4 | | Comptroller, who shall cause the order to be drawn for the |
5 | | amount specified, and to the person named, in such |
6 | | notification from the Department. Such refund shall be paid by |
7 | | the State Treasurer out of the non-home rule municipal |
8 | | retailers' occupation tax fund or the Local Government |
9 | | Aviation Trust Fund, as appropriate. |
10 | | Except as otherwise provided, the Department shall |
11 | | forthwith pay over to the State Treasurer, ex officio, as |
12 | | trustee, all taxes and penalties collected hereunder for |
13 | | deposit into the Non-Home Rule Municipal Retailers' Occupation |
14 | | Tax Fund. Taxes and penalties collected on aviation fuel sold |
15 | | on or after December 1, 2019, shall be immediately paid over by |
16 | | the Department to the State Treasurer, ex officio, as trustee, |
17 | | for deposit into the Local Government Aviation Trust Fund. The |
18 | | Department shall only pay moneys into the Local Government |
19 | | Aviation Trust Fund under this Section for so long as the |
20 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
21 | | 47133 are binding on the municipality. |
22 | | As soon as possible after the first day of each month, |
23 | | beginning January 1, 2011, upon certification of the |
24 | | Department of Revenue, the Comptroller shall order |
25 | | transferred, and the Treasurer shall transfer, to the STAR |
26 | | Bonds Revenue Fund the local sales tax increment, as defined |
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1 | | in the Innovation Development and Economy Act, collected under |
2 | | this Section during the second preceding calendar month for |
3 | | sales within a STAR bond district. |
4 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
5 | | on or before the 25th day of each calendar month, the |
6 | | Department shall prepare and certify to the Comptroller the |
7 | | disbursement of stated sums of money to named municipalities, |
8 | | the municipalities to be those from which retailers have paid |
9 | | taxes or penalties hereunder to the Department during the |
10 | | second preceding calendar month. The amount to be paid to each |
11 | | municipality shall be the amount (not including credit |
12 | | memoranda and not including taxes and penalties collected on |
13 | | aviation fuel sold on or after December 1, 2019) collected |
14 | | hereunder during the second preceding calendar month by the |
15 | | Department plus an amount the Department determines is |
16 | | necessary to offset any amounts which were erroneously paid to |
17 | | a different taxing body, and not including an amount equal to |
18 | | the amount of refunds made during the second preceding |
19 | | calendar month by the Department on behalf of such |
20 | | municipality, and not including any amount which the |
21 | | Department determines is necessary to offset any amounts which |
22 | | were payable to a different taxing body but were erroneously |
23 | | paid to the municipality, and not including any amounts that |
24 | | are transferred to the STAR Bonds Revenue Fund, less 1.5% of |
25 | | the remainder, which the Department shall transfer into the |
26 | | Tax Compliance and Administration Fund. The Department, at the |
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1 | | time of each monthly disbursement to the municipalities, shall |
2 | | prepare and certify to the State Comptroller the amount to be |
3 | | transferred into the Tax Compliance and Administration Fund |
4 | | under this Section. Within 10 days after receipt, by the |
5 | | Comptroller, of the disbursement certification to the |
6 | | municipalities and the Tax Compliance and Administration Fund |
7 | | provided for in this Section to be given to the Comptroller by |
8 | | the Department, the Comptroller shall cause the orders to be |
9 | | drawn for the respective amounts in accordance with the |
10 | | directions contained in such certification. |
11 | | For the purpose of determining the local governmental unit |
12 | | whose tax is applicable, a retail sale, by a producer of coal |
13 | | or other mineral mined in Illinois, is a sale at retail at the |
14 | | place where the coal or other mineral mined in Illinois is |
15 | | extracted from the earth. This paragraph does not apply to |
16 | | coal or other mineral when it is delivered or shipped by the |
17 | | seller to the purchaser at a point outside Illinois so that the |
18 | | sale is exempt under the Federal Constitution as a sale in |
19 | | interstate or foreign commerce. |
20 | | Nothing in this Section shall be construed to authorize a |
21 | | municipality to impose a tax upon the privilege of engaging in |
22 | | any business which under the constitution of the United States |
23 | | may not be made the subject of taxation by this State. |
24 | | When certifying the amount of a monthly disbursement to a |
25 | | municipality under this Section, the Department shall increase |
26 | | or decrease such amount by an amount necessary to offset any |
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1 | | misallocation of previous disbursements. The offset amount |
2 | | shall be the amount erroneously disbursed within the previous |
3 | | 6 months from the time a misallocation is discovered. |
4 | | The Department of Revenue shall implement Public Act |
5 | | 91-649 so as to collect the tax on and after January 1, 2002. |
6 | | As used in this Section, "municipal" and "municipality" |
7 | | mean a city, village, or incorporated town, including an |
8 | | incorporated town which has superseded a civil township. |
9 | | This Section shall be known and may be cited as the |
10 | | Non-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 |
15 | | Tax Act. The corporate authorities of a non-home rule |
16 | | municipality may impose , by ordinance or resolution adopted in |
17 | | the manner described in Section 8-11-1.1, a tax upon all |
18 | | persons engaged , in the such municipality , in the business of |
19 | | making sales of service . If imposed, the tax shall be imposed |
20 | | on the selling price of all tangible personal property |
21 | | transferred by such servicemen, either in the form of tangible |
22 | | personal property or in the form of real estate, as an incident |
23 | | to a sale of service. The proceeds of the tax may be used for |
24 | | expenditure on public infrastructure or for property tax |
25 | | relief or both , as defined in Section 8-11-1.2 if approved by |
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1 | | referendum as provided in Section 8-11-1.1, of the selling |
2 | | price of all tangible personal property transferred by such |
3 | | servicemen either in the form of tangible personal property or |
4 | | in the form of real estate as an incident to a sale of service . |
5 | | If the tax is approved by referendum on or after July 14, 2010 |
6 | | (the effective date of Public Act 96-1057) and before August |
7 | | 5, 2024 (the effective date of Public Act 103-781) , the |
8 | | corporate authorities of the a non-home rule municipality may, |
9 | | until January 1, 2031 December 31, 2030 , use the proceeds of |
10 | | the tax for expenditure on municipal operations, in addition |
11 | | to or in lieu of any expenditure on public infrastructure or |
12 | | for property tax relief. If the tax is approved by an ordinance |
13 | | or resolution adopted on or after August 5, 2024 (the |
14 | | effective date of Public Act 103-781), the corporate |
15 | | authorities of the non-home rule municipality may, until |
16 | | January 1, 2031, use the proceeds of the tax for expenditure on |
17 | | municipal operations, in addition to or in lieu of any |
18 | | expenditure on public infrastructure or for property tax |
19 | | relief. The tax imposed may not be more than 1% and may be |
20 | | imposed only in 1/4% increments. The tax may not be imposed on |
21 | | tangible personal property taxed at the 1% rate under the |
22 | | Service Occupation Tax Act (or at the 0% rate imposed under |
23 | | this amendatory Act of the 102nd General Assembly). Beginning |
24 | | December 1, 2019, this tax is not imposed on sales of aviation |
25 | | fuel unless the tax revenue is expended for airport-related |
26 | | purposes. If a municipality does not have an airport-related |
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1 | | purpose to which it dedicates aviation fuel tax revenue, then |
2 | | aviation fuel is excluded from the tax. Each municipality must |
3 | | comply with the certification requirements for airport-related |
4 | | purposes under Section 2-22 of the Retailers' Occupation Tax |
5 | | Act. For purposes of this Section, "airport-related purposes" |
6 | | has the meaning ascribed in Section 6z-20.2 of the State |
7 | | Finance Act. This exclusion for aviation fuel only applies for |
8 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
9 | | and 49 U.S.C. 47133 are binding on the municipality. The tax |
10 | | imposed by a municipality pursuant to this Section and all |
11 | | civil penalties that may be assessed as an incident thereof |
12 | | shall be collected and enforced by the State Department of |
13 | | Revenue. The certificate of registration which is issued by |
14 | | the Department to a retailer under the Retailers' Occupation |
15 | | Tax Act or under the Service Occupation Tax Act shall permit |
16 | | such registrant to engage in a business which is taxable under |
17 | | any ordinance or resolution enacted pursuant to this Section |
18 | | without registering separately with the Department under such |
19 | | ordinance or resolution or under this Section. The Department |
20 | | shall have full power to administer and enforce this Section; |
21 | | to collect all taxes and penalties due hereunder; to dispose |
22 | | of taxes and penalties so collected in the manner hereinafter |
23 | | provided, and to determine all rights to credit memoranda |
24 | | arising on account of the erroneous payment of tax or penalty |
25 | | hereunder. In the administration of, and compliance with, this |
26 | | Section the Department and persons who are subject to this |
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1 | | Section shall have the same rights, remedies, privileges, |
2 | | immunities, powers and duties, and be subject to the same |
3 | | conditions, restrictions, limitations, penalties and |
4 | | definitions of terms, and employ the same modes of procedure, |
5 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in |
6 | | respect to all provisions therein other than the State rate of |
7 | | tax), 4 (except that the reference to the State shall be to the |
8 | | taxing municipality), 5, 7, 8 (except that the jurisdiction to |
9 | | which the tax shall be a debt to the extent indicated in that |
10 | | Section 8 shall be the taxing municipality), 9 (except as to |
11 | | the disposition of taxes and penalties collected, and except |
12 | | that the returned merchandise credit for this municipal tax |
13 | | may not be taken against any State tax, and except that the |
14 | | retailer's discount is not allowed for taxes paid on aviation |
15 | | fuel that are subject to the revenue use requirements of 49 |
16 | | U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the |
17 | | reference therein to Section 2b of the Retailers' Occupation |
18 | | Tax Act), 13 (except that any reference to the State shall mean |
19 | | the taxing municipality), the first paragraph of Section 15, |
20 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and |
21 | | Section 3-7 of the Uniform Penalty and Interest Act, as fully |
22 | | as if those provisions were set forth herein. |
23 | | No municipality may impose a tax under this Section unless |
24 | | the municipality also imposes a tax at the same rate under |
25 | | Section 8-11-1.3 of this Code. |
26 | | Persons subject to any tax imposed pursuant to the |
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1 | | authority granted in this Section may reimburse themselves for |
2 | | their serviceman's tax liability hereunder by separately |
3 | | stating such tax as an additional charge, which charge may be |
4 | | stated in combination, in a single amount, with State tax |
5 | | which servicemen are authorized to collect under the Service |
6 | | Use Tax Act, pursuant to such bracket schedules as the |
7 | | Department may prescribe. |
8 | | Whenever the Department determines that a refund should be |
9 | | made under this Section to a claimant instead of issuing |
10 | | credit memorandum, the Department shall notify the State |
11 | | Comptroller, who shall cause the order to be drawn for the |
12 | | amount specified, and to the person named, in such |
13 | | notification from the Department. Such refund shall be paid by |
14 | | the State Treasurer out of the municipal retailers' occupation |
15 | | tax fund or the Local Government Aviation Trust Fund, as |
16 | | appropriate. |
17 | | Except as otherwise provided in this paragraph, the |
18 | | Department shall forthwith pay over to the State Treasurer, ex |
19 | | officio, as trustee, all taxes and penalties collected |
20 | | hereunder for deposit into the municipal retailers' occupation |
21 | | tax fund. Taxes and penalties collected on aviation fuel sold |
22 | | on or after December 1, 2019, shall be immediately paid over by |
23 | | the Department to the State Treasurer, ex officio, as trustee, |
24 | | for deposit into the Local Government Aviation Trust Fund. The |
25 | | Department shall only pay moneys into the Local Government |
26 | | Aviation Trust Fund under this Section for so long as the |
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1 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
2 | | 47133 are binding on the municipality. |
3 | | As soon as possible after the first day of each month, |
4 | | beginning January 1, 2011, upon certification of the |
5 | | Department of Revenue, the Comptroller shall order |
6 | | transferred, and the Treasurer shall transfer, to the STAR |
7 | | Bonds Revenue Fund the local sales tax increment, as defined |
8 | | in the Innovation Development and Economy Act, collected under |
9 | | this Section during the second preceding calendar month for |
10 | | sales within a STAR bond district. |
11 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
12 | | on or before the 25th day of each calendar month, the |
13 | | Department shall prepare and certify to the Comptroller the |
14 | | disbursement of stated sums of money to named municipalities, |
15 | | the municipalities to be those from which suppliers and |
16 | | servicemen have paid taxes or penalties hereunder to the |
17 | | Department during the second preceding calendar month. The |
18 | | amount to be paid to each municipality shall be the amount (not |
19 | | including credit memoranda and not including taxes and |
20 | | penalties collected on aviation fuel sold on or after December |
21 | | 1, 2019) collected hereunder during the second preceding |
22 | | calendar month by the Department, and not including an amount |
23 | | equal to the amount of refunds made during the second |
24 | | preceding calendar month by the Department on behalf of such |
25 | | municipality, and not including any amounts that are |
26 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
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1 | | remainder, which the Department shall transfer into the Tax |
2 | | Compliance and Administration Fund. The Department, at the |
3 | | time of each monthly disbursement to the municipalities, shall |
4 | | prepare and certify to the State Comptroller the amount to be |
5 | | transferred into the Tax Compliance and Administration Fund |
6 | | under this Section. Within 10 days after receipt, by the |
7 | | Comptroller, of the disbursement certification to the |
8 | | municipalities, the General Revenue Fund, and the Tax |
9 | | Compliance and Administration Fund provided for in this |
10 | | Section to be given to the Comptroller by the Department, the |
11 | | Comptroller shall cause the orders to be drawn for the |
12 | | respective amounts in accordance with the directions contained |
13 | | in such certification. |
14 | | The Department of Revenue shall implement Public Act |
15 | | 91-649 so as to collect the tax on and after January 1, 2002. |
16 | | Nothing in this Section shall be construed to authorize a |
17 | | municipality to impose a tax upon the privilege of engaging in |
18 | | any business which under the constitution of the United States |
19 | | may not be made the subject of taxation by this State. |
20 | | As used in this Section, "municipal" or "municipality" |
21 | | means or refers to a city, village or incorporated town, |
22 | | including an incorporated town which has superseded a civil |
23 | | township. |
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.) |
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1 | | (Text of Section after amendment by P.A. 103-592 ) |
2 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation |
3 | | Tax Act. The corporate authorities of a non-home rule |
4 | | municipality may impose , by ordinance or resolution adopted in |
5 | | the manner described in Section 8-11-1.1, a tax upon all |
6 | | persons engaged , in the such municipality , in the business of |
7 | | making sales of service . If imposed, the tax shall be imposed |
8 | | on the selling price of all tangible personal property |
9 | | transferred by such servicemen, either in the form of tangible |
10 | | personal property or in the form of real estate, as an incident |
11 | | to a sale of service. The proceeds of the tax may be used for |
12 | | expenditure on public infrastructure or for property tax |
13 | | relief or both , as defined in Section 8-11-1.2 if approved by |
14 | | referendum as provided in Section 8-11-1.1, of the selling |
15 | | price of all tangible personal property transferred by such |
16 | | servicemen either in the form of tangible personal property or |
17 | | in the form of real estate as an incident to a sale of service . |
18 | | If the tax is approved by referendum on or after July 14, 2010 |
19 | | (the effective date of Public Act 96-1057) and before August |
20 | | 5, 2024 (the effective date of Public Act 103-781) , the |
21 | | corporate authorities of a non-home rule municipality may, |
22 | | until January 1, 2031 December 31, 2030 , use the proceeds of |
23 | | the tax for expenditure on municipal operations, in addition |
24 | | to or in lieu of any expenditure on public infrastructure or |
25 | | for property tax relief. If the tax is approved by an ordinance |
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1 | | or resolution adopted on or after August 5, 2024 (the |
2 | | effective date of Public Act 103-781), the corporate |
3 | | authorities of the non-home rule municipality may, until |
4 | | January 1, 2031, use the proceeds of the tax for expenditure on |
5 | | municipal operations, in addition to or in lieu of any |
6 | | expenditure on public infrastructure or for property tax |
7 | | relief. The tax imposed may not be more than 1% and may be |
8 | | imposed only in 1/4% increments. The tax may not be imposed on |
9 | | tangible personal property taxed at the 1% rate under the |
10 | | Service Occupation Tax Act (or at the 0% rate imposed under |
11 | | this amendatory Act of the 102nd General Assembly). Beginning |
12 | | December 1, 2019, this tax is not imposed on sales of aviation |
13 | | fuel unless the tax revenue is expended for airport-related |
14 | | purposes. If a municipality does not have an airport-related |
15 | | purpose to which it dedicates aviation fuel tax revenue, then |
16 | | aviation fuel is excluded from the tax. Each municipality must |
17 | | comply with the certification requirements for airport-related |
18 | | purposes under Section 2-22 of the Retailers' Occupation Tax |
19 | | Act. For purposes of this Section, "airport-related purposes" |
20 | | has the meaning ascribed in Section 6z-20.2 of the State |
21 | | Finance Act. This exclusion for aviation fuel only applies for |
22 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
23 | | and 49 U.S.C. 47133 are binding on the municipality. The tax |
24 | | imposed by a municipality pursuant to this Section and all |
25 | | civil penalties that may be assessed as an incident thereof |
26 | | shall be collected and enforced by the State Department of |
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1 | | Revenue. The certificate of registration which is issued by |
2 | | the Department to a retailer under the Retailers' Occupation |
3 | | Tax Act or under the Service Occupation Tax Act shall permit |
4 | | such registrant to engage in a business which is taxable under |
5 | | any ordinance or resolution enacted pursuant to this Section |
6 | | without registering separately with the Department under such |
7 | | ordinance or resolution or under this Section. The Department |
8 | | shall have full power to administer and enforce this Section; |
9 | | to collect all taxes and penalties due hereunder; to dispose |
10 | | of taxes and penalties so collected in the manner hereinafter |
11 | | provided, and to determine all rights to credit memoranda |
12 | | arising on account of the erroneous payment of tax or penalty |
13 | | hereunder. In the administration of, and compliance with, this |
14 | | Section the Department and persons who are subject to this |
15 | | Section shall have the same rights, remedies, privileges, |
16 | | immunities, powers and duties, and be subject to the same |
17 | | conditions, restrictions, limitations, penalties and |
18 | | definitions of terms, and employ the same modes of procedure, |
19 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in |
20 | | respect to all provisions therein other than the State rate of |
21 | | tax), 4 (except that the reference to the State shall be to the |
22 | | taxing municipality), 5, 7, 8 (except that the jurisdiction to |
23 | | which the tax shall be a debt to the extent indicated in that |
24 | | Section 8 shall be the taxing municipality), 9 (except as to |
25 | | the disposition of taxes and penalties collected, and except |
26 | | that the returned merchandise credit for this municipal tax |
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1 | | may not be taken against any State tax, and except that the |
2 | | retailer's discount is not allowed for taxes paid on aviation |
3 | | fuel that are subject to the revenue use requirements of 49 |
4 | | U.S.C. 47107(b) and 49 U.S.C. 47133), 10, 11, 12 (except the |
5 | | reference therein to Section 2b of the Retailers' Occupation |
6 | | Tax Act), 13 (except that any reference to the State shall mean |
7 | | the taxing municipality), the first paragraph of Section 15, |
8 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and |
9 | | Section 3-7 of the Uniform Penalty and Interest Act, as fully |
10 | | as if those provisions were set forth herein. |
11 | | No municipality may impose a tax under this Section unless |
12 | | the municipality also imposes a tax at the same rate under |
13 | | Section 8-11-1.3 of this Code. |
14 | | If, on January 1, 2025, a unit of local government has in |
15 | | effect a tax under this Section, or if, after January 1, 2025, |
16 | | a unit of local government imposes a tax under this Section, |
17 | | then that tax applies to leases of tangible personal property |
18 | | in effect, entered into, or renewed on or after that date in |
19 | | the same manner as the tax under this Section and in accordance |
20 | | with the changes made by this amendatory Act of the 103rd |
21 | | General Assembly. |
22 | | Persons subject to any tax imposed pursuant to the |
23 | | authority granted in this Section may reimburse themselves for |
24 | | their serviceman's tax liability hereunder by separately |
25 | | stating such tax as an additional charge, which charge may be |
26 | | stated in combination, in a single amount, with State tax |
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1 | | which servicemen are authorized to collect under the Service |
2 | | Use Tax Act, pursuant to such bracket schedules as the |
3 | | Department may prescribe. |
4 | | Whenever the Department determines that a refund should be |
5 | | made under this Section to a claimant instead of issuing |
6 | | credit memorandum, the Department shall notify the State |
7 | | Comptroller, who shall cause the order to be drawn for the |
8 | | amount specified, and to the person named, in such |
9 | | notification from the Department. Such refund shall be paid by |
10 | | the State Treasurer out of the municipal retailers' occupation |
11 | | tax fund or the Local Government Aviation Trust Fund, as |
12 | | appropriate. |
13 | | Except as otherwise provided in this paragraph, the |
14 | | Department shall forthwith pay over to the State Treasurer, ex |
15 | | officio, as trustee, all taxes and penalties collected |
16 | | hereunder for deposit into the municipal retailers' occupation |
17 | | tax fund. Taxes and penalties collected on aviation fuel sold |
18 | | on or after December 1, 2019, shall be immediately paid over by |
19 | | the Department to the State Treasurer, ex officio, as trustee, |
20 | | for deposit into the Local Government Aviation Trust Fund. The |
21 | | Department shall only pay moneys into the Local Government |
22 | | Aviation Trust Fund under this Section for so long as the |
23 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
24 | | 47133 are binding on the municipality. |
25 | | As soon as possible after the first day of each month, |
26 | | beginning January 1, 2011, upon certification of the |
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1 | | Department of Revenue, the Comptroller shall order |
2 | | transferred, and the Treasurer shall transfer, to the STAR |
3 | | Bonds Revenue Fund the local sales tax increment, as defined |
4 | | in the Innovation Development and Economy Act, collected under |
5 | | this Section during the second preceding calendar month for |
6 | | sales within a STAR bond district. |
7 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
8 | | on or before the 25th day of each calendar month, the |
9 | | Department shall prepare and certify to the Comptroller the |
10 | | disbursement of stated sums of money to named municipalities, |
11 | | the municipalities to be those from which suppliers and |
12 | | servicemen have paid taxes or penalties hereunder to the |
13 | | Department during the second preceding calendar month. The |
14 | | amount to be paid to each municipality shall be the amount (not |
15 | | including credit memoranda and not including taxes and |
16 | |