103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2574

 

Introduced 5/4/2023, by Sen. Javier L. Cervantes

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.990 new
30 ILCS 105/6z-139 new
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442
35 ILCS 130/2  from Ch. 120, par. 453.2
35 ILCS 135/3  from Ch. 120, par. 453.33
35 ILCS 145/6  from Ch. 120, par. 481b.36
35 ILCS 505/2b  from Ch. 120, par. 418b
35 ILCS 505/6  from Ch. 120, par. 422
35 ILCS 505/6a  from Ch. 120, par. 422a
35 ILCS 630/6  from Ch. 120, par. 2006
235 ILCS 5/8-1
235 ILCS 5/8-2  from Ch. 43, par. 159

    Amends the State Finance Act to create the Working Families Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act and various other tax Acts. Provides that the vendor discount is limited to $1,000 per calendar year. Provides for deposits into the Working Families Fund. Effective immediately.


LRB103 32240 HLH 61456 b

 

 

A BILL FOR

 

SB2574LRB103 32240 HLH 61456 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.990 and 6z-139 as follows:
 
6    (30 ILCS 105/5.990 new)
7    Sec. 5.990. The Working Families Fund.
 
8    (30 ILCS 105/6z-139 new)
9    Sec. 6z-139. The Working Families Fund; uses. The Working
10Families Fund is hereby created as a special fund in the State
11treasury. All moneys deposited into the Fund shall be
12appropriated to child care, ending homelessness, or public
13schools. Moneys appropriated from the Fund shall supplement
14and not supplant the current levels of funding for each item.
 
15    Section 10. The Use Tax Act is amended by changing Section
169 as follows:
 
17    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
18    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
19and trailers that are required to be registered with an agency
20of this State, each retailer required or authorized to collect

 

 

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1the tax imposed by this Act shall pay to the Department the
2amount of such tax (except as otherwise provided) at the time
3when he is required to file his return for the period during
4which such tax was collected, less a discount of 2.1% prior to
5January 1, 1990, and 1.75% on and after January 1, 1990 and
6prior to January 1, 2024, and 2% on and after January 1, 2024,
7or $5 per calendar year, whichever is greater, which is
8allowed to reimburse the retailer for expenses incurred in
9collecting the tax, keeping records, preparing and filing
10returns, remitting the tax and supplying data to the
11Department on request. On and after January 1, 1990 and prior
12to January 1, 2024, in no event shall the discount allowed to
13any vendor be less than $5 in any calendar year. On and after
14January 1, 2024, in no event shall the discount allowed to any
15vendor be less than $5 in any calendar year or more than $1,000
16in any calendar year. When determining the discount allowed
17under this Section, retailers shall include the amount of tax
18that would have been due at the 6.25% rate but for the 1.25%
19rate imposed on sales tax holiday items under Public Act
20102-700 this amendatory Act of the 102nd General Assembly. The
21discount under this Section is not allowed for the 1.25%
22portion of taxes paid on aviation fuel that is subject to the
23revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2447133. When determining the discount allowed under this
25Section, retailers shall include the amount of tax that would
26have been due at the 1% rate but for the 0% rate imposed under

 

 

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1Public Act 102-700 this amendatory Act of the 102nd General
2Assembly. In the case of retailers who report and pay the tax
3on a transaction by transaction basis, as provided in this
4Section, such discount shall be taken with each such tax
5remittance instead of when such retailer files his periodic
6return. The discount allowed under this Section is allowed
7only for returns that are filed in the manner required by this
8Act. The Department may disallow the discount for retailers
9whose certificate of registration is revoked at the time the
10return is filed, but only if the Department's decision to
11revoke the certificate of registration has become final. A
12retailer need not remit that part of any tax collected by him
13to the extent that he is required to remit and does remit the
14tax imposed by the Retailers' Occupation Tax Act, with respect
15to the sale of the same property.
16    Where such tangible personal property is sold under a
17conditional sales contract, or under any other form of sale
18wherein the payment of the principal sum, or a part thereof, is
19extended beyond the close of the period for which the return is
20filed, the retailer, in collecting the tax (except as to motor
21vehicles, watercraft, aircraft, and trailers that are required
22to be registered with an agency of this State), may collect for
23each tax return period, only the tax applicable to that part of
24the selling price actually received during such tax return
25period.
26    Except as provided in this Section, on or before the

 

 

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1twentieth day of each calendar month, such retailer shall file
2a return for the preceding calendar month. Such return shall
3be filed on forms prescribed by the Department and shall
4furnish such information as the Department may reasonably
5require. The return shall include the gross receipts on food
6for human consumption that is to be consumed off the premises
7where it is sold (other than alcoholic beverages, food
8consisting of or infused with adult use cannabis, soft drinks,
9and food that has been prepared for immediate consumption)
10which were received during the preceding calendar month,
11quarter, or year, as appropriate, and upon which tax would
12have been due but for the 0% rate imposed under Public Act
13102-700 this amendatory Act of the 102nd General Assembly. The
14return shall also include the amount of tax that would have
15been due on food for human consumption that is to be consumed
16off the premises where it is sold (other than alcoholic
17beverages, food consisting of or infused with adult use
18cannabis, soft drinks, and food that has been prepared for
19immediate consumption) but for the 0% rate imposed under
20Public Act 102-700 this amendatory Act of the 102nd General
21Assembly.
22    On and after January 1, 2018, except for returns required
23to be filed prior to January 1, 2023 for motor vehicles,
24watercraft, aircraft, and trailers that are required to be
25registered with an agency of this State, with respect to
26retailers whose annual gross receipts average $20,000 or more,

 

 

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1all returns required to be filed pursuant to this Act shall be
2filed electronically. On and after January 1, 2023, with
3respect to retailers whose annual gross receipts average
4$20,000 or more, all returns required to be filed pursuant to
5this Act, including, but not limited to, returns for motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State, shall be filed
8electronically. Retailers who demonstrate that they do not
9have access to the Internet or demonstrate hardship in filing
10electronically may petition the Department to waive the
11electronic filing requirement.
12    The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19        1. The name of the seller;
20        2. The address of the principal place of business from
21    which he engages in the business of selling tangible
22    personal property at retail in this State;
23        3. The total amount of taxable receipts received by
24    him during the preceding calendar month from sales of
25    tangible personal property by him during such preceding
26    calendar month, including receipts from charge and time

 

 

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

 

 

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1cannabis tax returns and shall make all cannabis tax payments
2by electronic means in the manner and form required by the
3Department.
4    Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall
9make all payments required by rules of the Department by
10electronic funds transfer. Beginning October 1, 1995, a
11taxpayer who has an average monthly tax liability of $50,000
12or more shall make all payments required by rules of the
13Department by electronic funds transfer. Beginning October 1,
142000, a taxpayer who has an annual tax liability of $200,000 or
15more shall make all payments required by rules of the
16Department by electronic funds transfer. The term "annual tax
17liability" shall be the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year. The term "average monthly
21tax liability" means the sum of the taxpayer's liabilities
22under this Act, and under all other State and local occupation
23and use tax laws administered by the Department, for the
24immediately preceding calendar year divided by 12. Beginning
25on October 1, 2002, a taxpayer who has a tax liability in the
26amount set forth in subsection (b) of Section 2505-210 of the

 

 

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1Department of Revenue Law shall make all payments required by
2rules of the Department by electronic funds transfer.
3    Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make
5payments by electronic funds transfer. All taxpayers required
6to make payments by electronic funds transfer shall make those
7payments for a minimum of one year beginning on October 1.
8    Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11    All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those
14payments in the manner authorized by the Department.
15    The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18    Before October 1, 2000, if the taxpayer's average monthly
19tax liability to the Department under this Act, the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the
21Service Use Tax Act was $10,000 or more during the preceding 4
22complete calendar quarters, he shall file a return with the
23Department each month by the 20th day of the month next
24following the month during which such tax liability is
25incurred and shall make payments to the Department on or
26before the 7th, 15th, 22nd and last day of the month during

 

 

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1which such liability is incurred. On and after October 1,
22000, if the taxpayer's average monthly tax liability to the
3Department under this Act, the Retailers' Occupation Tax Act,
4the Service Occupation Tax Act, and the Service Use Tax Act was
5$20,000 or more during the preceding 4 complete calendar
6quarters, he shall file a return with the Department each
7month by the 20th day of the month next following the month
8during which such tax liability is incurred and shall make
9payment to the Department on or before the 7th, 15th, 22nd and
10last day of the month during which such liability is incurred.
11If the month during which such tax liability is incurred began
12prior to January 1, 1985, each payment shall be in an amount
13equal to 1/4 of the taxpayer's actual liability for the month
14or an amount set by the Department not to exceed 1/4 of the
15average monthly liability of the taxpayer to the Department
16for the preceding 4 complete calendar quarters (excluding the
17month of highest liability and the month of lowest liability
18in such 4 quarter period). If the month during which such tax
19liability is incurred begins on or after January 1, 1985, and
20prior to January 1, 1987, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 27.5% of the taxpayer's liability for the same
23calendar month of the preceding year. If the month during
24which such tax liability is incurred begins on or after
25January 1, 1987, and prior to January 1, 1988, each payment
26shall be in an amount equal to 22.5% of the taxpayer's actual

 

 

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1liability for the month or 26.25% of the taxpayer's liability
2for the same calendar month of the preceding year. If the month
3during which such tax liability is incurred begins on or after
4January 1, 1988, and prior to January 1, 1989, or begins on or
5after January 1, 1996, each payment shall be in an amount equal
6to 22.5% of the taxpayer's actual liability for the month or
725% of the taxpayer's liability for the same calendar month of
8the preceding year. If the month during which such tax
9liability is incurred begins on or after January 1, 1989, and
10prior to January 1, 1996, each payment shall be in an amount
11equal to 22.5% of the taxpayer's actual liability for the
12month or 25% of the taxpayer's liability for the same calendar
13month of the preceding year or 100% of the taxpayer's actual
14liability for the quarter monthly reporting period. The amount
15of such quarter monthly payments shall be credited against the
16final tax liability of the taxpayer's return for that month.
17Before October 1, 2000, once applicable, the requirement of
18the making of quarter monthly payments to the Department shall
19continue until such taxpayer's average monthly liability to
20the Department during the preceding 4 complete calendar
21quarters (excluding the month of highest liability and the
22month of lowest liability) is less than $9,000, or until such
23taxpayer's average monthly liability to the Department as
24computed for each calendar quarter of the 4 preceding complete
25calendar quarter period is less than $10,000. However, if a
26taxpayer can show the Department that a substantial change in

 

 

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1the taxpayer's business has occurred which causes the taxpayer
2to anticipate that his average monthly tax liability for the
3reasonably foreseeable future will fall below the $10,000
4threshold stated above, then such taxpayer may petition the
5Department for change in such taxpayer's reporting status. On
6and after October 1, 2000, once applicable, the requirement of
7the making of quarter monthly payments to the Department shall
8continue until such taxpayer's average monthly liability to
9the Department during the preceding 4 complete calendar
10quarters (excluding the month of highest liability and the
11month of lowest liability) is less than $19,000 or until such
12taxpayer's average monthly liability to the Department as
13computed for each calendar quarter of the 4 preceding complete
14calendar quarter period is less than $20,000. However, if a
15taxpayer can show the Department that a substantial change in
16the taxpayer's business has occurred which causes the taxpayer
17to anticipate that his average monthly tax liability for the
18reasonably foreseeable future will fall below the $20,000
19threshold stated above, then such taxpayer may petition the
20Department for a change in such taxpayer's reporting status.
21The Department shall change such taxpayer's reporting status
22unless it finds that such change is seasonal in nature and not
23likely to be long term. Quarter monthly payment status shall
24be determined under this paragraph as if the rate reduction to
251.25% in Public Act 102-700 this amendatory Act of the 102nd
26General Assembly on sales tax holiday items had not occurred.

 

 

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1For quarter monthly payments due on or after July 1, 2023 and
2through June 30, 2024, "25% of the taxpayer's liability for
3the same calendar month of the preceding year" shall be
4determined as if the rate reduction to 1.25% in Public Act
5102-700 this amendatory Act of the 102nd General Assembly on
6sales tax holiday items had not occurred. Quarter monthly
7payment status shall be determined under this paragraph as if
8the rate reduction to 0% in Public Act 102-700 this amendatory
9Act of the 102nd General Assembly on food for human
10consumption that is to be consumed off the premises where it is
11sold (other than alcoholic beverages, food consisting of or
12infused with adult use cannabis, soft drinks, and food that
13has been prepared for immediate consumption) had not occurred.
14For quarter monthly payments due under this paragraph on or
15after July 1, 2023 and through June 30, 2024, "25% of the
16taxpayer's liability for the same calendar month of the
17preceding year" shall be determined as if the rate reduction
18to 0% in Public Act 102-700 this amendatory Act of the 102nd
19General Assembly had not occurred. If any such quarter monthly
20payment is not paid at the time or in the amount required by
21this Section, then the taxpayer shall be liable for penalties
22and interest on the difference between the minimum amount due
23and the amount of such quarter monthly payment actually and
24timely paid, except insofar as the taxpayer has previously
25made payments for that month to the Department in excess of the
26minimum payments previously due as provided in this Section.

 

 

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

 

 

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

 

 

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

 

 

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1Department on the same uniform invoice-transaction reporting
2return form. For purposes of this Section, "watercraft" means
3a Class 2, Class 3, or Class 4 watercraft as defined in Section
43-2 of the Boat Registration and Safety Act, a personal
5watercraft, or any boat equipped with an inboard motor.
6    In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, every person who is engaged in the
9business of leasing or renting such items and who, in
10connection with such business, sells any such item to a
11retailer for the purpose of resale is, notwithstanding any
12other provision of this Section to the contrary, authorized to
13meet the return-filing requirement of this Act by reporting
14the transfer of all the aircraft, watercraft, motor vehicles,
15or trailers transferred for resale during a month to the
16Department on the same uniform invoice-transaction reporting
17return form on or before the 20th of the month following the
18month in which the transfer takes place. Notwithstanding any
19other provision of this Act to the contrary, all returns filed
20under this paragraph must be filed by electronic means in the
21manner and form as required by the Department.
22    The transaction reporting return in the case of motor
23vehicles or trailers that are required to be registered with
24an agency of this State, shall be the same document as the
25Uniform Invoice referred to in Section 5-402 of the Illinois
26Vehicle Code and must show the name and address of the seller;

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1but as to which the tax imposed by this Act was not collected
2from the retailer filing such return, and such retailer shall
3remit the amount of such tax to the Department when filing such
4return.
5    If experience indicates such action to be practicable, the
6Department may prescribe and furnish a combination or joint
7return which will enable retailers, who are required to file
8returns hereunder and also under the Retailers' Occupation Tax
9Act, to furnish all the return information required by both
10Acts on the one form.
11    Where the retailer has more than one business registered
12with the Department under separate registration under this
13Act, such retailer may not file each return that is due as a
14single return covering all such registered businesses, but
15shall file separate returns for each such registered business.
16    Beginning February 1, 2024, each month the Department
17shall pay into the Working Families Fund an amount equal to any
18net revenue realized for the preceding month as a result of the
19limit on the vendor's discount of $1,000 annually, net of the
20difference between 1.75% and the vendor's discount of 2%.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund, a special
23fund in the State Treasury which is hereby created, the
24remaining net revenue realized for the preceding month from
25the 1% tax imposed under this Act.
26    Beginning January 1, 1990, each month the Department shall

 

 

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1pay into the County and Mass Transit District Fund 4% of the
2remaining net revenue realized for the preceding month from
3the 6.25% general rate on the selling price of tangible
4personal property which is purchased outside Illinois at
5retail from a retailer and which is titled or registered by an
6agency of this State's government.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund, a special
9fund in the State Treasury, 20% of the remaining net revenue
10realized for the preceding month from the 6.25% general rate
11on the selling price of tangible personal property, other than
12(i) tangible personal property which is purchased outside
13Illinois at retail from a retailer and which is titled or
14registered by an agency of this State's government and (ii)
15aviation fuel sold on or after December 1, 2019. This
16exception for aviation fuel only applies for so long as the
17revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1847133 are binding on the State.
19    For aviation fuel sold on or after December 1, 2019, each
20month the Department shall pay into the State Aviation Program
21Fund 20% of the remaining net revenue realized for the
22preceding month from the 6.25% general rate on the selling
23price of aviation fuel, less an amount estimated by the
24Department to be required for refunds of the 20% portion of the
25tax on aviation fuel under this Act, which amount shall be
26deposited into the Aviation Fuel Sales Tax Refund Fund. The

 

 

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

 

 

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1the sale of candy, grooming and hygiene products, and soft
2drinks that had been taxed at a rate of 1% prior to September
31, 2009 but that are now taxed at 6.25%.
4    Beginning July 1, 2011, each month the Department shall
5pay into the Clean Air Act Permit Fund 80% of the remaining net
6revenue realized for the preceding month from the 6.25%
7general rate on the selling price of sorbents used in Illinois
8in the process of sorbent injection as used to comply with the
9Environmental Protection Act or the federal Clean Air Act, but
10the total payment into the Clean Air Act Permit Fund under this
11Act and the Retailers' Occupation Tax Act shall not exceed
12$2,000,000 in any fiscal year.
13    Beginning July 1, 2013, each month the Department shall
14pay into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Service Use Tax Act, the Service
16Occupation Tax Act, and the Retailers' Occupation Tax Act an
17amount equal to the average monthly deficit in the Underground
18Storage Tank Fund during the prior year, as certified annually
19by the Illinois Environmental Protection Agency, but the total
20payment into the Underground Storage Tank Fund under this Act,
21the Service Use Tax Act, the Service Occupation Tax Act, and
22the Retailers' Occupation Tax Act shall not exceed $18,000,000
23in any State fiscal year. As used in this paragraph, the
24"average monthly deficit" shall be equal to the difference
25between the average monthly claims for payment by the fund and
26the average monthly revenues deposited into the fund,

 

 

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

 

 

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

 

 

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

 

 

SB2574- 28 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 29 -LRB103 32240 HLH 61456 b

12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021300,000,000
112022300,000,000
122023300,000,000
132024 300,000,000
142025 300,000,000
152026 300,000,000
162027 375,000,000
172028 375,000,000
182029 375,000,000
192030 375,000,000
202031 375,000,000
212032 375,000,000
222033 375,000,000
232034375,000,000
242035375,000,000
252036450,000,000
26and

 

 

SB2574- 30 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 31 -LRB103 32240 HLH 61456 b

1Sales Tax Refund Fund an amount estimated by the Department to
2be required for refunds of the 80% portion of the tax on
3aviation fuel under this Act. The Department shall only
4deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5under this paragraph for so long as the revenue use
6requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7binding on the State.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois
13Tax Increment Fund 0.27% of 80% of the net revenue realized for
14the preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a
2125-year period, the Department shall each month pay into the
22Energy Infrastructure Fund 80% of the remaining net revenue
23realized from the 6.25% general rate on the selling price of
24Illinois-mined coal that was sold to an eligible business. For
25purposes of this paragraph, the term "eligible business" means
26a new electric generating facility certified pursuant to

 

 

SB2574- 32 -LRB103 32240 HLH 61456 b

1Section 605-332 of the Department of Commerce and Economic
2Opportunity Law of the Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, and the Energy Infrastructure Fund
6pursuant to the preceding paragraphs or in any amendments to
7this Section hereafter enacted, beginning on the first day of
8the first calendar month to occur on or after August 26, 2014
9(the effective date of Public Act 98-1098), each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year
18by the Audit Bureau of the Department under the Use Tax Act,
19the Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the
25Tax Compliance and Administration Fund as provided in this
26Section, beginning on July 1, 2018 the Department shall pay

 

 

SB2574- 33 -LRB103 32240 HLH 61456 b

1each month into the Downstate Public Transportation Fund the
2moneys required to be so paid under Section 2-3 of the
3Downstate Public Transportation Act.
4    Subject to successful execution and delivery of a
5public-private agreement between the public agency and private
6entity and completion of the civic build, beginning on July 1,
72023, of the remainder of the moneys received by the
8Department under the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and this Act, the Department shall
10deposit the following specified deposits in the aggregate from
11collections under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, as required under Section 8.25g of the State Finance Act
14for distribution consistent with the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16The moneys received by the Department pursuant to this Act and
17required to be deposited into the Civic and Transit
18Infrastructure Fund are subject to the pledge, claim, and
19charge set forth in Section 25-55 of the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21As used in this paragraph, "civic build", "private entity",
22"public-private agreement", and "public agency" have the
23meanings provided in Section 25-10 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25        Fiscal Year............................Total Deposit
26        2024....................................$200,000,000

 

 

SB2574- 34 -LRB103 32240 HLH 61456 b

1        2025....................................$206,000,000
2        2026....................................$212,200,000
3        2027....................................$218,500,000
4        2028....................................$225,100,000
5        2029....................................$288,700,000
6        2030....................................$298,900,000
7        2031....................................$309,300,000
8        2032....................................$320,100,000
9        2033....................................$331,200,000
10        2034....................................$341,200,000
11        2035....................................$351,400,000
12        2036....................................$361,900,000
13        2037....................................$372,800,000
14        2038....................................$384,000,000
15        2039....................................$395,500,000
16        2040....................................$407,400,000
17        2041....................................$419,600,000
18        2042....................................$432,200,000
19        2043....................................$445,100,000
20    Beginning July 1, 2021 and until July 1, 2022, subject to
21the payment of amounts into the State and Local Sales Tax
22Reform Fund, the Build Illinois Fund, the McCormick Place
23Expansion Project Fund, the Illinois Tax Increment Fund, the
24Energy Infrastructure Fund, and the Tax Compliance and
25Administration Fund as provided in this Section, the
26Department shall pay each month into the Road Fund the amount

 

 

SB2574- 35 -LRB103 32240 HLH 61456 b

1estimated to represent 16% of the remaining net revenue
2realized from the taxes imposed on motor fuel and gasohol.
3Beginning July 1, 2022 and until July 1, 2023, subject to the
4payment of amounts into the State and Local Sales Tax Reform
5Fund, the Build Illinois Fund, the McCormick Place Expansion
6Project Fund, the Illinois Tax Increment Fund, the Energy
7Infrastructure Fund, and the Tax Compliance and Administration
8Fund as provided in this Section, the Department shall pay
9each month into the Road Fund the amount estimated to
10represent 32% of the remaining net revenue realized from the
11taxes imposed on motor fuel and gasohol. Beginning July 1,
122023 and until July 1, 2024, subject to the payment of amounts
13into the State and Local Sales Tax Reform Fund, the Build
14Illinois Fund, the McCormick Place Expansion Project Fund, the
15Illinois Tax Increment Fund, the Energy Infrastructure Fund,
16and the Tax Compliance and Administration Fund as provided in
17this Section, the Department shall pay each month into the
18Road Fund the amount estimated to represent 48% of the
19remaining net revenue realized from the taxes imposed on motor
20fuel and gasohol. Beginning July 1, 2024 and until July 1,
212025, subject to the payment of amounts into the State and
22Local Sales Tax Reform Fund, the Build Illinois Fund, the
23McCormick Place Expansion Project Fund, the Illinois Tax
24Increment Fund, the Energy Infrastructure Fund, and the Tax
25Compliance and Administration Fund as provided in this
26Section, the Department shall pay each month into the Road

 

 

SB2574- 36 -LRB103 32240 HLH 61456 b

1Fund the amount estimated to represent 64% of the remaining
2net revenue realized from the taxes imposed on motor fuel and
3gasohol. Beginning on July 1, 2025, subject to the payment of
4amounts into the State and Local Sales Tax Reform Fund, the
5Build Illinois Fund, the McCormick Place Expansion Project
6Fund, the Illinois Tax Increment Fund, the Energy
7Infrastructure Fund, and the Tax Compliance and Administration
8Fund as provided in this Section, the Department shall pay
9each month into the Road Fund the amount estimated to
10represent 80% of the remaining net revenue realized from the
11taxes imposed on motor fuel and gasohol. As used in this
12paragraph "motor fuel" has the meaning given to that term in
13Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
14meaning given to that term in Section 3-40 of this Act.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17Treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

SB2574- 37 -LRB103 32240 HLH 61456 b

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability. Remaining net revenue means net
6revenue minus any amount paid into the Working Families Fund
7pursuant to this Section.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to
13such sales, if the retailers who are affected do not make
14written objection to the Department to this arrangement.
15(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
16101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
176-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
18101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
19eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
20102-1019, eff. 1-1-23; revised 12-13-22.)
 
21    Section 15. The Service Use Tax Act is amended by changing
22Section 9 as follows:
 
23    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
24    Sec. 9. Each serviceman required or authorized to collect

 

 

SB2574- 38 -LRB103 32240 HLH 61456 b

1the tax herein imposed shall pay to the Department the amount
2of such tax (except as otherwise provided) at the time when he
3is required to file his return for the period during which such
4tax was collected, less a discount of 2.1% prior to January 1,
51990, and 1.75% on and after January 1, 1990 and prior to
6January 1, 2024, and 2% on and after January 1, 2024, or $5 per
7calendar year, whichever is greater, which is allowed to
8reimburse the serviceman for expenses incurred in collecting
9the tax, keeping records, preparing and filing returns,
10remitting the tax and supplying data to the Department on
11request. On and after January 1, 1990 and prior to January 1,
122024, in no event shall the discount allowed to any vendor be
13less than $5 in any calendar year. On and after January 1,
142024, in no event shall the discount allowed to any vendor be
15less than $5 in any calendar year or more than $1,000 in any
16calendar year. When determining the discount allowed under
17this Section, servicemen shall include the amount of tax that
18would have been due at the 1% rate but for the 0% rate imposed
19under this amendatory Act of the 102nd General Assembly. The
20discount under this Section is not allowed for the 1.25%
21portion of taxes paid on aviation fuel that is subject to the
22revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2347133. The discount allowed under this Section is allowed only
24for returns that are filed in the manner required by this Act.
25The Department may disallow the discount for servicemen whose
26certificate of registration is revoked at the time the return

 

 

SB2574- 39 -LRB103 32240 HLH 61456 b

1is filed, but only if the Department's decision to revoke the
2certificate of registration has become final. A serviceman
3need not remit that part of any tax collected by him to the
4extent that he is required to pay and does pay the tax imposed
5by the Service Occupation Tax Act with respect to his sale of
6service involving the incidental transfer by him of the same
7property.
8    Except as provided hereinafter in this Section, on or
9before the twentieth day of each calendar month, such
10serviceman shall file a return for the preceding calendar
11month in accordance with reasonable Rules and Regulations to
12be promulgated by the Department. Such return shall be filed
13on a form prescribed by the Department and shall contain such
14information as the Department may reasonably require. The
15return shall include the gross receipts which were received
16during the preceding calendar month or quarter on the
17following items upon which tax would have been due but for the
180% rate imposed under this amendatory Act of the 102nd General
19Assembly: (i) food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, food consisting of or infused with adult
22use cannabis, soft drinks, and food that has been prepared for
23immediate consumption); and (ii) food prepared for immediate
24consumption and transferred incident to a sale of service
25subject to this Act or the Service Occupation Tax Act by an
26entity licensed under the Hospital Licensing Act, the Nursing

 

 

SB2574- 40 -LRB103 32240 HLH 61456 b

1Home Care Act, the Assisted Living and Shared Housing Act, the
2ID/DD Community Care Act, the MC/DD Act, the Specialized
3Mental Health Rehabilitation Act of 2013, or the Child Care
4Act of 1969, or an entity that holds a permit issued pursuant
5to the Life Care Facilities Act. The return shall also include
6the amount of tax that would have been due on the items listed
7in the previous sentence but for the 0% rate imposed under this
8amendatory Act of the 102nd General Assembly.
9    On and after January 1, 2018, with respect to servicemen
10whose annual gross receipts average $20,000 or more, all
11returns required to be filed pursuant to this Act shall be
12filed electronically. Servicemen who demonstrate that they do
13not have access to the Internet or demonstrate hardship in
14filing electronically may petition the Department to waive the
15electronic filing requirement.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in business as a serviceman in this
26    State;

 

 

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1        3. The total amount of taxable receipts received by
2    him during the preceding calendar month, including
3    receipts from charge and time sales, but less all
4    deductions allowed by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    Each serviceman required or authorized to collect the tax
12imposed by this Act on aviation fuel transferred as an
13incident of a sale of service in this State during the
14preceding calendar month shall, instead of reporting and
15paying tax on aviation fuel as otherwise required by this
16Section, report and pay such tax on a separate aviation fuel
17tax return. The requirements related to the return shall be as
18otherwise provided in this Section. Notwithstanding any other
19provisions of this Act to the contrary, servicemen collecting
20tax on aviation fuel shall file all aviation fuel tax returns
21and shall make all aviation fuel tax payments by electronic
22means in the manner and form required by the Department. For
23purposes of this Section, "aviation fuel" means jet fuel and
24aviation gasoline.
25    If a taxpayer fails to sign a return within 30 days after
26the proper notice and demand for signature by the Department,

 

 

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1the return shall be considered valid and any amount shown to be
2due on the return shall be deemed assessed.
3    Notwithstanding any other provision of this Act to the
4contrary, servicemen subject to tax on cannabis shall file all
5cannabis tax returns and shall make all cannabis tax payments
6by electronic means in the manner and form required by the
7Department.
8    Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall
13make all payments required by rules of the Department by
14electronic funds transfer. Beginning October 1, 1995, a
15taxpayer who has an average monthly tax liability of $50,000
16or more shall make all payments required by rules of the
17Department by electronic funds transfer. Beginning October 1,
182000, a taxpayer who has an annual tax liability of $200,000 or
19more shall make all payments required by rules of the
20Department by electronic funds transfer. The term "annual tax
21liability" shall be the sum of the taxpayer's liabilities
22under this Act, and under all other State and local occupation
23and use tax laws administered by the Department, for the
24immediately preceding calendar year. The term "average monthly
25tax liability" means the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

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1and use tax laws administered by the Department, for the
2immediately preceding calendar year divided by 12. Beginning
3on October 1, 2002, a taxpayer who has a tax liability in the
4amount set forth in subsection (b) of Section 2505-210 of the
5Department of Revenue Law shall make all payments required by
6rules of the Department by electronic funds transfer.
7    Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make
9payments by electronic funds transfer. All taxpayers required
10to make payments by electronic funds transfer shall make those
11payments for a minimum of one year beginning on October 1.
12    Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15    All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those
18payments in the manner authorized by the Department.
19    The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22    If the serviceman is otherwise required to file a monthly
23return and if the serviceman's average monthly tax liability
24to the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February and March of a given year

 

 

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

 

 

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

 

 

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1such serviceman shall not file each return that is due as a
2single return covering all such registered businesses, but
3shall file separate returns for each such registered business.
4    Beginning February 1, 2024, each month the Department
5shall pay into the Working Families Fund an amount equal to any
6net revenue realized for the preceding month as a result of the
7limit on the vendor's discount of $1,000 annually, net of the
8difference between 1.75% and the vendor's discount of 2%.
9    Beginning January 1, 1990, each month the Department shall
10pay into the State and Local Tax Reform Fund, a special fund in
11the State Treasury, the remaining net revenue realized for the
12preceding month from the 1% tax imposed under this Act.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 20% of the
15remaining net revenue realized for the preceding month from
16the 6.25% general rate on transfers of tangible personal
17property, other than (i) tangible personal property which is
18purchased outside Illinois at retail from a retailer and which
19is titled or registered by an agency of this State's
20government and (ii) aviation fuel sold on or after December 1,
212019. This exception for aviation fuel only applies for so
22long as the revenue use requirements of 49 U.S.C. 47107(b) and
2349 U.S.C. 47133 are binding on the State.
24    For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the remaining net revenue realized for the

 

 

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1preceding month from the 6.25% general rate on the selling
2price of aviation fuel, less an amount estimated by the
3Department to be required for refunds of the 20% portion of the
4tax on aviation fuel under this Act, which amount shall be
5deposited into the Aviation Fuel Sales Tax Refund Fund. The
6Department shall only pay moneys into the State Aviation
7Program Fund and the Aviation Fuel Sales Tax Refund Fund under
8this Act for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12remaining net revenue realized for the preceding month from
13the 1.25% rate on the selling price of motor fuel and gasohol.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17remaining net revenue realized for the preceding month from
18the sale of candy, grooming and hygiene products, and soft
19drinks that had been taxed at a rate of 1% prior to September
201, 2009 but that are now taxed at 6.25%.
21    Beginning July 1, 2013, each month the Department shall
22pay into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Retailers' Occupation Tax Act an
25amount equal to the average monthly deficit in the Underground
26Storage Tank Fund during the prior year, as certified annually

 

 

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

 

 

SB2574- 49 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 50 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 51 -LRB103 32240 HLH 61456 b

1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
 
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

SB2574- 52 -LRB103 32240 HLH 61456 b

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

 

 

SB2574- 53 -LRB103 32240 HLH 61456 b

12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

SB2574- 54 -LRB103 32240 HLH 61456 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois
22Tax Increment Fund 0.27% of 80% of the remaining net revenue
23realized for the preceding month from the 6.25% general rate
24on the selling price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

SB2574- 55 -LRB103 32240 HLH 61456 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a
425-year period, the Department shall each month pay into the
5Energy Infrastructure Fund 80% of the remaining net revenue
6realized from the 6.25% general rate on the selling price of
7Illinois-mined coal that was sold to an eligible business. For
8purposes of this paragraph, the term "eligible business" means
9a new electric generating facility certified pursuant to
10Section 605-332 of the Department of Commerce and Economic
11Opportunity Law of the Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, and the Energy Infrastructure Fund
15pursuant to the preceding paragraphs or in any amendments to
16this Section hereafter enacted, beginning on the first day of
17the first calendar month to occur on or after August 26, 2014
18(the effective date of Public Act 98-1098), each month, from
19the collections made under Section 9 of the Use Tax Act,
20Section 9 of the Service Use Tax Act, Section 9 of the Service
21Occupation Tax Act, and Section 3 of the Retailers' Occupation
22Tax Act, the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year

 

 

SB2574- 56 -LRB103 32240 HLH 61456 b

1by the Audit Bureau of the Department under the Use Tax Act,
2the Service Use Tax Act, the Service Occupation Tax Act, the
3Retailers' Occupation Tax Act, and associated local occupation
4and use taxes administered by the Department.
5    Subject to payments of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, the Energy Infrastructure Fund, and the
8Tax Compliance and Administration Fund as provided in this
9Section, beginning on July 1, 2018 the Department shall pay
10each month into the Downstate Public Transportation Fund the
11moneys required to be so paid under Section 2-3 of the
12Downstate Public Transportation Act.
13    Subject to successful execution and delivery of a
14public-private agreement between the public agency and private
15entity and completion of the civic build, beginning on July 1,
162023, of the remainder of the moneys received by the
17Department under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and this Act, the Department shall
19deposit the following specified deposits in the aggregate from
20collections under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and the Retailers' Occupation Tax
22Act, as required under Section 8.25g of the State Finance Act
23for distribution consistent with the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25The moneys received by the Department pursuant to this Act and
26required to be deposited into the Civic and Transit

 

 

SB2574- 57 -LRB103 32240 HLH 61456 b

1Infrastructure Fund are subject to the pledge, claim, and
2charge set forth in Section 25-55 of the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4As used in this paragraph, "civic build", "private entity",
5"public-private agreement", and "public agency" have the
6meanings provided in Section 25-10 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8        Fiscal Year............................Total Deposit
9        2024....................................$200,000,000
10        2025....................................$206,000,000
11        2026....................................$212,200,000
12        2027....................................$218,500,000
13        2028....................................$225,100,000
14        2029....................................$288,700,000
15        2030....................................$298,900,000
16        2031....................................$309,300,000
17        2032....................................$320,100,000
18        2033....................................$331,200,000
19        2034....................................$341,200,000
20        2035....................................$351,400,000
21        2036....................................$361,900,000
22        2037....................................$372,800,000
23        2038....................................$384,000,000
24        2039....................................$395,500,000
25        2040....................................$407,400,000
26        2041....................................$419,600,000

 

 

SB2574- 58 -LRB103 32240 HLH 61456 b

1        2042....................................$432,200,000
2        2043....................................$445,100,000
3    Beginning July 1, 2021 and until July 1, 2022, subject to
4the payment of amounts into the State and Local Sales Tax
5Reform Fund, the Build Illinois Fund, the McCormick Place
6Expansion Project Fund, the Illinois Tax Increment Fund, the
7Energy Infrastructure Fund, and the Tax Compliance and
8Administration Fund as provided in this Section, the
9Department shall pay each month into the Road Fund the amount
10estimated to represent 16% of the remaining net revenue
11realized from the taxes imposed on motor fuel and gasohol.
12Beginning July 1, 2022 and until July 1, 2023, subject to the
13payment of amounts into the State and Local Sales Tax Reform
14Fund, the Build Illinois Fund, the McCormick Place Expansion
15Project Fund, the Illinois Tax Increment Fund, the Energy
16Infrastructure Fund, and the Tax Compliance and Administration
17Fund as provided in this Section, the Department shall pay
18each month into the Road Fund the amount estimated to
19represent 32% of the remaining net revenue realized from the
20taxes imposed on motor fuel and gasohol. Beginning July 1,
212023 and until July 1, 2024, subject to the payment of amounts
22into the State and Local Sales Tax Reform Fund, the Build
23Illinois Fund, the McCormick Place Expansion Project Fund, the
24Illinois Tax Increment Fund, the Energy Infrastructure Fund,
25and the Tax Compliance and Administration Fund as provided in
26this Section, the Department shall pay each month into the

 

 

SB2574- 59 -LRB103 32240 HLH 61456 b

1Road Fund the amount estimated to represent 48% of the
2remaining net revenue realized from the taxes imposed on motor
3fuel and gasohol. Beginning July 1, 2024 and until July 1,
42025, subject to the payment of amounts into the State and
5Local Sales Tax Reform Fund, the Build Illinois Fund, the
6McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this
9Section, the Department shall pay each month into the Road
10Fund the amount estimated to represent 64% of the remaining
11net revenue realized from the taxes imposed on motor fuel and
12gasohol. Beginning on July 1, 2025, subject to the payment of
13amounts into the State and Local Sales Tax Reform Fund, the
14Build Illinois Fund, the McCormick Place Expansion Project
15Fund, the Illinois Tax Increment Fund, the Energy
16Infrastructure Fund, and the Tax Compliance and Administration
17Fund as provided in this Section, the Department shall pay
18each month into the Road Fund the amount estimated to
19represent 80% of the remaining net revenue realized from the
20taxes imposed on motor fuel and gasohol. As used in this
21paragraph "motor fuel" has the meaning given to that term in
22Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
23meaning given to that term in Section 3-40 of the Use Tax Act.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the
26General Revenue Fund of the State Treasury and 25% shall be

 

 

SB2574- 60 -LRB103 32240 HLH 61456 b

1reserved in a special account and used only for the transfer to
2the Common School Fund as part of the monthly transfer from the
3General Revenue Fund in accordance with Section 8a of the
4State Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the remaining net revenue realized
10under this Act for the second preceding month. Beginning April
111, 2000, this transfer is no longer required and shall not be
12made.
13    Net revenue realized for a month shall be the revenue
14collected by the State pursuant to this Act, less the amount
15paid out during that month as refunds to taxpayers for
16overpayment of liability. Remaining net revenue means net
17revenue minus any amount paid into the Working Families Fund
18pursuant to this Section.
19(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
20101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
216-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
22101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
23    Section 20. The Service Occupation Tax Act is amended by
24changing Section 9 as follows:
 

 

 

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1    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax at the time when he is required to file his return
5for the period during which such tax was collectible, less a
6discount of 2.1% prior to January 1, 1990, and 1.75% on and
7after January 1, 1990 and prior to January 1, 2024, and 2% on
8and after January 1, 2024, or $5 per calendar year, whichever
9is greater, which is allowed to reimburse the serviceman for
10expenses incurred in collecting the tax, keeping records,
11preparing and filing returns, remitting the tax and supplying
12data to the Department on request. On and after January 1, 1990
13and prior to January 1, 2024, in no event shall the discount
14allowed to any vendor be less than $5 in any calendar year. On
15and after January 1, 2024, in no event shall the discount
16allowed to any vendor be less than $5 in any calendar year or
17more than $1,000 in any calendar year. When determining the
18discount allowed under this Section, servicemen shall include
19the amount of tax that would have been due at the 1% rate but
20for the 0% rate imposed under this amendatory Act of the 102nd
21General Assembly. The discount under this Section is not
22allowed for the 1.25% portion of taxes paid on aviation fuel
23that is subject to the revenue use requirements of 49 U.S.C.
2447107(b) and 49 U.S.C. 47133. The discount allowed under this
25Section is allowed only for returns that are filed in the
26manner required by this Act. The Department may disallow the

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1filing his return for the period in which he refunds such tax
2to the purchaser, the serviceman may deduct the amount of the
3tax so refunded by him to the purchaser from any other Service
4Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
5Use Tax which such serviceman may be required to pay or remit
6to the Department, as shown by such return, provided that the
7amount of the tax to be deducted shall previously have been
8remitted to the Department by such serviceman. If the
9serviceman shall not previously have remitted the amount of
10such tax to the Department, he shall be entitled to no
11deduction hereunder upon refunding such tax to the purchaser.
12    If experience indicates such action to be practicable, the
13Department may prescribe and furnish a combination or joint
14return which will enable servicemen, who are required to file
15returns hereunder and also under the Retailers' Occupation Tax
16Act, the Use Tax Act or the Service Use Tax Act, to furnish all
17the return information required by all said Acts on the one
18form.
19    Where the serviceman has more than one business registered
20with the Department under separate registrations hereunder,
21such serviceman shall file separate returns for each
22registered business.
23    Beginning February 1, 2024, each month the Department
24shall pay into the Working Families Fund an amount equal to any
25net revenue realized for the preceding month as a result of the
26limit on the vendor's discount of $1,000 annually, net of the

 

 

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1difference between 1.75% and the vendor's discount of 2%.
2    Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund the remaining revenue
4realized for the preceding month from the 1% tax imposed under
5this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund 4% of the
8remaining revenue realized for the preceding month from the
96.25% general rate on sales of tangible personal property
10other than aviation fuel sold on or after December 1, 2019.
11This exception for aviation fuel only applies for so long as
12the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the County and Mass Transit District Fund 20% of the
16remaining net revenue realized for the preceding month from
17the 1.25% rate on the selling price of motor fuel and gasohol.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the revenue
20realized for the preceding month from the 6.25% general rate
21on transfers of tangible personal property other than aviation
22fuel sold on or after December 1, 2019. This exception for
23aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

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1month the Department shall pay into the State Aviation Program
2Fund 20% of the remaining net revenue realized for the
3preceding month from the 6.25% general rate on the selling
4price of aviation fuel, less an amount estimated by the
5Department to be required for refunds of the 20% portion of the
6tax on aviation fuel under this Act, which amount shall be
7deposited into the Aviation Fuel Sales Tax Refund Fund. The
8Department shall only pay moneys into the State Aviation
9Program Fund and the Aviation Fuel Sales Tax Refund Fund under
10this Act for so long as the revenue use requirements of 49
11U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the remaining net
14revenue realized for the preceding month from the 1.25% rate
15on the selling price of motor fuel and gasohol.
16    Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19remaining net revenue realized for the preceding month from
20the sale of candy, grooming and hygiene products, and soft
21drinks that had been taxed at a rate of 1% prior to September
221, 2009 but that are now taxed at 6.25%.
23    Beginning July 1, 2013, each month the Department shall
24pay into the Underground Storage Tank Fund from the proceeds
25collected under this Act, the Use Tax Act, the Service Use Tax
26Act, and the Retailers' Occupation Tax Act an amount equal to

 

 

SB2574- 72 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 73 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 74 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 75 -LRB103 32240 HLH 61456 b

1Department pursuant to this Act and required to be deposited
2into the Build Illinois Fund are subject to the pledge, claim
3and charge set forth in Section 12 of the Build Illinois Bond
4Act.
5    Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of the sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
 
17Fiscal YearTotal Deposit
181993         $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000

 

 

SB2574- 76 -LRB103 32240 HLH 61456 b

12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021300,000,000
222022300,000,000
232023300,000,000
242024 300,000,000
252025 300,000,000
262026 300,000,000

 

 

SB2574- 77 -LRB103 32240 HLH 61456 b

12027 375,000,000
22028 375,000,000
32029 375,000,000
42030 375,000,000
52031 375,000,000
62032 375,000,000
72033 375,000,000
82034375,000,000
92035375,000,000
102036450,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

SB2574- 78 -LRB103 32240 HLH 61456 b

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total
5Deposit", has been deposited.
6    Subject to payment of amounts into the Capital Projects
7Fund, the Build Illinois Fund, and the McCormick Place
8Expansion Project Fund pursuant to the preceding paragraphs or
9in any amendments thereto hereafter enacted, for aviation fuel
10sold on or after December 1, 2019, the Department shall each
11month deposit into the Aviation Fuel Sales Tax Refund Fund an
12amount estimated by the Department to be required for refunds
13of the 80% portion of the tax on aviation fuel under this Act.
14The Department shall only deposit moneys into the Aviation
15Fuel Sales Tax Refund Fund under this paragraph for so long as
16the revenue use requirements of 49 U.S.C. 47107(b) and 49
17U.S.C. 47133 are binding on the State.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois
23Tax Increment Fund 0.27% of 80% of the remaining net revenue
24realized for the preceding month from the 6.25% general rate
25on the selling price of tangible personal property.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

SB2574- 79 -LRB103 32240 HLH 61456 b

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning with the receipt of the first report of
4taxes paid by an eligible business and continuing for a
525-year period, the Department shall each month pay into the
6Energy Infrastructure Fund 80% of the remaining net revenue
7realized from the 6.25% general rate on the selling price of
8Illinois-mined coal that was sold to an eligible business. For
9purposes of this paragraph, the term "eligible business" means
10a new electric generating facility certified pursuant to
11Section 605-332 of the Department of Commerce and Economic
12Opportunity Law of the Civil Administrative Code of Illinois.
13    Subject to payment of amounts into the Build Illinois
14Fund, the McCormick Place Expansion Project Fund, the Illinois
15Tax Increment Fund, and the Energy Infrastructure Fund
16pursuant to the preceding paragraphs or in any amendments to
17this Section hereafter enacted, beginning on the first day of
18the first calendar month to occur on or after August 26, 2014
19(the effective date of Public Act 98-1098), each month, from
20the collections made under Section 9 of the Use Tax Act,
21Section 9 of the Service Use Tax Act, Section 9 of the Service
22Occupation Tax Act, and Section 3 of the Retailers' Occupation
23Tax Act, the Department shall pay into the Tax Compliance and
24Administration Fund, to be used, subject to appropriation, to
25fund additional auditors and compliance personnel at the
26Department of Revenue, an amount equal to 1/12 of 5% of 80% of

 

 

SB2574- 80 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 81 -LRB103 32240 HLH 61456 b

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

 

 

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1        2041....................................$419,600,000
2        2042....................................$432,200,000
3        2043....................................$445,100,000
4    Beginning July 1, 2021 and until July 1, 2022, subject to
5the payment of amounts into the County and Mass Transit
6District Fund, the Local Government Tax Fund, the Build
7Illinois Fund, the McCormick Place Expansion Project Fund, the
8Illinois Tax Increment Fund, the Energy Infrastructure Fund,
9and the Tax Compliance and Administration Fund as provided in
10this Section, the Department shall pay each month into the
11Road Fund the amount estimated to represent 16% of the
12remaining net revenue realized from the taxes imposed on motor
13fuel and gasohol. Beginning July 1, 2022 and until July 1,
142023, subject to the payment of amounts into the County and
15Mass Transit District Fund, the Local Government Tax Fund, the
16Build Illinois Fund, the McCormick Place Expansion Project
17Fund, the Illinois Tax Increment Fund, the Energy
18Infrastructure Fund, and the Tax Compliance and Administration
19Fund as provided in this Section, the Department shall pay
20each month into the Road Fund the amount estimated to
21represent 32% of the remaining net revenue realized from the
22taxes imposed on motor fuel and gasohol. Beginning July 1,
232023 and until July 1, 2024, subject to the payment of amounts
24into the County and Mass Transit District Fund, the Local
25Government Tax Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

 

 

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1the Energy Infrastructure Fund, and the Tax Compliance and
2Administration Fund as provided in this Section, the
3Department shall pay each month into the Road Fund the amount
4estimated to represent 48% of the remaining net revenue
5realized from the taxes imposed on motor fuel and gasohol.
6Beginning July 1, 2024 and until July 1, 2025, subject to the
7payment of amounts into the County and Mass Transit District
8Fund, the Local Government Tax Fund, the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, the Energy Infrastructure Fund, and the Tax
11Compliance and Administration Fund as provided in this
12Section, the Department shall pay each month into the Road
13Fund the amount estimated to represent 64% of the remaining
14net revenue realized from the taxes imposed on motor fuel and
15gasohol. Beginning on July 1, 2025, subject to the payment of
16amounts into the County and Mass Transit District Fund, the
17Local Government Tax Fund, the Build Illinois Fund, the
18McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, the Energy Infrastructure Fund, and the Tax
20Compliance and Administration Fund as provided in this
21Section, the Department shall pay each month into the Road
22Fund the amount estimated to represent 80% of the remaining
23net revenue realized from the taxes imposed on motor fuel and
24gasohol. As used in this paragraph "motor fuel" has the
25meaning given to that term in Section 1.1 of the Motor Fuel Tax
26Law, and "gasohol" has the meaning given to that term in

 

 

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1Section 3-40 of the Use Tax Act.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% shall be paid into the General
4Revenue Fund of the State Treasury and 25% shall be reserved in
5a special account and used only for the transfer to the Common
6School Fund as part of the monthly transfer from the General
7Revenue Fund in accordance with Section 8a of the State
8Finance Act.
9    The Department may, upon separate written notice to a
10taxpayer, require the taxpayer to prepare and file with the
11Department on a form prescribed by the Department within not
12less than 60 days after receipt of the notice an annual
13information return for the tax year specified in the notice.
14Such annual return to the Department shall include a statement
15of gross receipts as shown by the taxpayer's last Federal
16income tax return. If the total receipts of the business as
17reported in the Federal income tax return do not agree with the
18gross receipts reported to the Department of Revenue for the
19same period, the taxpayer shall attach to his annual return a
20schedule showing a reconciliation of the 2 amounts and the
21reasons for the difference. The taxpayer's annual return to
22the Department shall also disclose the cost of goods sold by
23the taxpayer during the year covered by such return, opening
24and closing inventories of such goods for such year, cost of
25goods used from stock or taken from stock and given away by the
26taxpayer during such year, pay roll information of the

 

 

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

 

 

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1    The foregoing portion of this Section concerning the
2filing of an annual information return shall not apply to a
3serviceman who is not required to file an income tax return
4with the United States Government.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the remaining net revenue realized
10under this Act for the second preceding month. Beginning April
111, 2000, this transfer is no longer required and shall not be
12made.
13    Net revenue realized for a month shall be the revenue
14collected by the State pursuant to this Act, less the amount
15paid out during that month as refunds to taxpayers for
16overpayment of liability. Remaining net revenue means net
17revenue minus any amount paid into the Working Families Fund
18pursuant to this Section.
19    For greater simplicity of administration, it shall be
20permissible for manufacturers, importers and wholesalers whose
21products are sold by numerous servicemen in Illinois, and who
22wish to do so, to assume the responsibility for accounting and
23paying to the Department all tax accruing under this Act with
24respect to such sales, if the servicemen who are affected do
25not make written objection to the Department to this
26arrangement.

 

 

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1(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
2101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
36-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
5    Section 25. The Retailers' Occupation Tax Act is amended
6by changing Section 3 as follows:
 
7    (35 ILCS 120/3)  (from Ch. 120, par. 442)
8    Sec. 3. Except as provided in this Section, on or before
9the twentieth day of each calendar month, every person engaged
10in the business of selling tangible personal property at
11retail in this State during the preceding calendar month shall
12file a return with the Department, stating:
13        1. The name of the seller;
14        2. His residence address and the address of his
15    principal place of business and the address of the
16    principal place of business (if that is a different
17    address) from which he engages in the business of selling
18    tangible personal property at retail in this State;
19        3. Total amount of receipts received by him during the
20    preceding calendar month or quarter, as the case may be,
21    from sales of tangible personal property, and from
22    services furnished, by him during such preceding calendar
23    month or quarter;
24        4. Total amount received by him during the preceding

 

 

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

 

 

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1        9. The signature of the taxpayer; and
2        10. Such other reasonable information as the
3    Department may require.
4    On and after January 1, 2018, except for returns required
5to be filed prior to January 1, 2023 for motor vehicles,
6watercraft, aircraft, and trailers that are required to be
7registered with an agency of this State, with respect to
8retailers whose annual gross receipts average $20,000 or more,
9all returns required to be filed pursuant to this Act shall be
10filed electronically. On and after January 1, 2023, with
11respect to retailers whose annual gross receipts average
12$20,000 or more, all returns required to be filed pursuant to
13this Act, including, but not limited to, returns for motor
14vehicles, watercraft, aircraft, and trailers that are required
15to be registered with an agency of this State, shall be filed
16electronically. Retailers who demonstrate that they do not
17have access to the Internet or demonstrate hardship in filing
18electronically may petition the Department to waive the
19electronic filing requirement.
20    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    Each return shall be accompanied by the statement of
25prepaid tax issued pursuant to Section 2e for which credit is
26claimed.

 

 

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1    Prior to October 1, 2003, and on and after September 1,
22004 a retailer may accept a Manufacturer's Purchase Credit
3certification from a purchaser in satisfaction of Use Tax as
4provided in Section 3-85 of the Use Tax Act if the purchaser
5provides the appropriate documentation as required by Section
63-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7certification, accepted by a retailer prior to October 1, 2003
8and on and after September 1, 2004 as provided in Section 3-85
9of the Use Tax Act, may be used by that retailer to satisfy
10Retailers' Occupation Tax liability in the amount claimed in
11the certification, not to exceed 6.25% of the receipts subject
12to tax from a qualifying purchase. A Manufacturer's Purchase
13Credit reported on any original or amended return filed under
14this Act after October 20, 2003 for reporting periods prior to
15September 1, 2004 shall be disallowed. Manufacturer's Purchase
16Credit reported on annual returns due on or after January 1,
172005 will be disallowed for periods prior to September 1,
182004. No Manufacturer's Purchase Credit may be used after
19September 30, 2003 through August 31, 2004 to satisfy any tax
20liability imposed under this Act, including any audit
21liability.
22    The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

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

 

 

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

 

 

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1information reasonably required by the Department. A
2distributor, importing distributor, or manufacturer of
3alcoholic liquor must personally deliver, mail, or provide by
4electronic means to each retailer listed on the monthly
5statement a report containing a cumulative total of that
6distributor's, importing distributor's, or manufacturer's
7total sales of alcoholic liquor to that retailer no later than
8the 10th day of the month for the preceding month during which
9the transaction occurred. The distributor, importing
10distributor, or manufacturer shall notify the retailer as to
11the method by which the distributor, importing distributor, or
12manufacturer will provide the sales information. If the
13retailer is unable to receive the sales information by
14electronic means, the distributor, importing distributor, or
15manufacturer shall furnish the sales information by personal
16delivery or by mail. For purposes of this paragraph, the term
17"electronic means" includes, but is not limited to, the use of
18a secure Internet website, e-mail, or facsimile.
19    If a total amount of less than $1 is payable, refundable or
20creditable, such amount shall be disregarded if it is less
21than 50 cents and shall be increased to $1 if it is 50 cents or
22more.
23    Notwithstanding any other provision of this Act to the
24contrary, retailers subject to tax on cannabis shall file all
25cannabis tax returns and shall make all cannabis tax payments
26by electronic means in the manner and form required by the

 

 

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1Department.
2    Beginning October 1, 1993, a taxpayer who has an average
3monthly tax liability of $150,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall
7make all payments required by rules of the Department by
8electronic funds transfer. Beginning October 1, 1995, a
9taxpayer who has an average monthly tax liability of $50,000
10or more shall make all payments required by rules of the
11Department by electronic funds transfer. Beginning October 1,
122000, a taxpayer who has an annual tax liability of $200,000 or
13more shall make all payments required by rules of the
14Department by electronic funds transfer. The term "annual tax
15liability" shall be the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year. The term "average monthly
19tax liability" shall be the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year divided by 12. Beginning
23on October 1, 2002, a taxpayer who has a tax liability in the
24amount set forth in subsection (b) of Section 2505-210 of the
25Department of Revenue Law shall make all payments required by
26rules of the Department by electronic funds transfer.

 

 

SB2574- 95 -LRB103 32240 HLH 61456 b

1    Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make
3payments by electronic funds transfer. All taxpayers required
4to make payments by electronic funds transfer shall make those
5payments for a minimum of one year beginning on October 1.
6    Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9    All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those
12payments in the manner authorized by the Department.
13    The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16    Any amount which is required to be shown or reported on any
17return or other document under this Act shall, if such amount
18is not a whole-dollar amount, be increased to the nearest
19whole-dollar amount in any case where the fractional part of a
20dollar is 50 cents or more, and decreased to the nearest
21whole-dollar amount where the fractional part of a dollar is
22less than 50 cents.
23    If the retailer is otherwise required to file a monthly
24return and if the retailer's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

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

 

 

SB2574- 97 -LRB103 32240 HLH 61456 b

1due as a single return covering all such registered
2businesses, but shall file separate returns for each such
3registered business.
4    In addition, with respect to motor vehicles, watercraft,
5aircraft, and trailers that are required to be registered with
6an agency of this State, except as otherwise provided in this
7Section, every retailer selling this kind of tangible personal
8property shall file, with the Department, upon a form to be
9prescribed and supplied by the Department, a separate return
10for each such item of tangible personal property which the
11retailer sells, except that if, in the same transaction, (i) a
12retailer of aircraft, watercraft, motor vehicles or trailers
13transfers more than one aircraft, watercraft, motor vehicle or
14trailer to another aircraft, watercraft, motor vehicle
15retailer or trailer retailer for the purpose of resale or (ii)
16a retailer of aircraft, watercraft, motor vehicles, or
17trailers transfers more than one aircraft, watercraft, motor
18vehicle, or trailer to a purchaser for use as a qualifying
19rolling stock as provided in Section 2-5 of this Act, then that
20seller may report the transfer of all aircraft, watercraft,
21motor vehicles or trailers involved in that transaction to the
22Department on the same uniform invoice-transaction reporting
23return form. For purposes of this Section, "watercraft" means
24a Class 2, Class 3, or Class 4 watercraft as defined in Section
253-2 of the Boat Registration and Safety Act, a personal
26watercraft, or any boat equipped with an inboard motor.

 

 

SB2574- 98 -LRB103 32240 HLH 61456 b

1    In addition, with respect to motor vehicles, watercraft,
2aircraft, and trailers that are required to be registered with
3an agency of this State, every person who is engaged in the
4business of leasing or renting such items and who, in
5connection with such business, sells any such item to a
6retailer for the purpose of resale is, notwithstanding any
7other provision of this Section to the contrary, authorized to
8meet the return-filing requirement of this Act by reporting
9the transfer of all the aircraft, watercraft, motor vehicles,
10or trailers transferred for resale during a month to the
11Department on the same uniform invoice-transaction reporting
12return form on or before the 20th of the month following the
13month in which the transfer takes place. Notwithstanding any
14other provision of this Act to the contrary, all returns filed
15under this paragraph must be filed by electronic means in the
16manner and form as required by the Department.
17    Any retailer who sells only motor vehicles, watercraft,
18aircraft, or trailers that are required to be registered with
19an agency of this State, so that all retailers' occupation tax
20liability is required to be reported, and is reported, on such
21transaction reporting returns and who is not otherwise
22required to file monthly or quarterly returns, need not file
23monthly or quarterly returns. However, those retailers shall
24be required to file returns on an annual basis.
25    The transaction reporting return, in the case of motor
26vehicles or trailers that are required to be registered with

 

 

SB2574- 99 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 100 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 101 -LRB103 32240 HLH 61456 b

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

 

 

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1the Department and obtain his tax receipt or exemption
2determination, in which event the transaction reporting return
3and tax remittance (if a tax payment was required) shall be
4credited by the Department to the proper retailer's account
5with the Department, but without the vendor's 2.1% or 1.75%
6discount provided for in this Section being allowed. When the
7user pays the tax directly to the Department, he shall pay the
8tax in the same amount and in the same form in which it would
9be remitted if the tax had been remitted to the Department by
10the retailer.
11    Refunds made by the seller during the preceding return
12period to purchasers, on account of tangible personal property
13returned to the seller, shall be allowed as a deduction under
14subdivision 5 of his monthly or quarterly return, as the case
15may be, in case the seller had theretofore included the
16receipts from the sale of such tangible personal property in a
17return filed by him and had paid the tax imposed by this Act
18with respect to such receipts.
19    Where the seller is a corporation, the return filed on
20behalf of such corporation shall be signed by the president,
21vice-president, secretary or treasurer or by the properly
22accredited agent of such corporation.
23    Where the seller is a limited liability company, the
24return filed on behalf of the limited liability company shall
25be signed by a manager, member, or properly accredited agent
26of the limited liability company.

 

 

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1    Except as provided in this Section, the retailer filing
2the return under this Section shall, at the time of filing such
3return, pay to the Department the amount of tax imposed by this
4Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5on and after January 1, 1990 and prior to January 1, 2024, and
62% on and after January 1, 2024,, or $5 per calendar year,
7whichever is greater, which is allowed to reimburse the
8retailer for the expenses incurred in keeping records,
9preparing and filing returns, remitting the tax and supplying
10data to the Department on request. On and after January 1, 1990
11and prior to January 1, 2024, in no event shall the discount
12allowed to any vendor be less than $5 in any calendar year. On
13and after January 1, 2024, in no event shall the discount
14allowed to any vendor be less than $5 in any calendar year or
15more than $1,000 in any calendar year. On and after January 1,
162021, a certified service provider, as defined in the Leveling
17the Playing Field for Illinois Retail Act, filing the return
18under this Section on behalf of a remote retailer shall, at the
19time of such return, pay to the Department the amount of tax
20imposed by this Act less a discount of 1.75%. A remote retailer
21using a certified service provider to file a return on its
22behalf, as provided in the Leveling the Playing Field for
23Illinois Retail Act, is not eligible for the discount. When
24determining the discount allowed under this Section, retailers
25shall include the amount of tax that would have been due at the
261% rate but for the 0% rate imposed under Public Act 102-700

 

 

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1this amendatory Act of the 102nd General Assembly. When
2determining the discount allowed under this Section, retailers
3shall include the amount of tax that would have been due at the
46.25% rate but for the 1.25% rate imposed on sales tax holiday
5items under Public Act 102-700 this amendatory Act of the
6102nd General Assembly. The discount under this Section is not
7allowed for the 1.25% portion of taxes paid on aviation fuel
8that is subject to the revenue use requirements of 49 U.S.C.
947107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
10Section 2d of this Act shall be included in the amount on which
11such 2.1% or 1.75% discount is computed. In the case of
12retailers who report and pay the tax on a transaction by
13transaction basis, as provided in this Section, such discount
14shall be taken with each such tax remittance instead of when
15such retailer files his periodic return. The discount allowed
16under this Section is allowed only for returns that are filed
17in the manner required by this Act. The Department may
18disallow the discount for retailers whose certificate of
19registration is revoked at the time the return is filed, but
20only if the Department's decision to revoke the certificate of
21registration has become final.
22    Before October 1, 2000, if the taxpayer's average monthly
23tax liability to the Department under this Act, the Use Tax
24Act, the Service Occupation Tax Act, and the Service Use Tax
25Act, excluding any liability for prepaid sales tax to be
26remitted in accordance with Section 2d of this Act, was

 

 

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

 

 

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1prior to January 1, 1987, each payment shall be in an amount
2equal to 22.5% of the taxpayer's actual liability for the
3month or 27.5% of the taxpayer's liability for the same
4calendar month of the preceding year. If the month during
5which such tax liability is incurred begins on or after
6January 1, 1987 and prior to January 1, 1988, each payment
7shall be in an amount equal to 22.5% of the taxpayer's actual
8liability for the month or 26.25% of the taxpayer's liability
9for the same calendar month of the preceding year. If the month
10during which such tax liability is incurred begins on or after
11January 1, 1988, and prior to January 1, 1989, or begins on or
12after January 1, 1996, each payment shall be in an amount equal
13to 22.5% of the taxpayer's actual liability for the month or
1425% of the taxpayer's liability for the same calendar month of
15the preceding year. If the month during which such tax
16liability is incurred begins on or after January 1, 1989, and
17prior to January 1, 1996, each payment shall be in an amount
18equal to 22.5% of the taxpayer's actual liability for the
19month or 25% of the taxpayer's liability for the same calendar
20month of the preceding year or 100% of the taxpayer's actual
21liability for the quarter monthly reporting period. The amount
22of such quarter monthly payments shall be credited against the
23final tax liability of the taxpayer's return for that month.
24Before October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $10,000

 

 

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

 

 

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1the taxpayer's business has occurred which causes the taxpayer
2to anticipate that his average monthly tax liability for the
3reasonably foreseeable future will fall below the $20,000
4threshold stated above, then such taxpayer may petition the
5Department for a change in such taxpayer's reporting status.
6The Department shall change such taxpayer's reporting status
7unless it finds that such change is seasonal in nature and not
8likely to be long term. Quarter monthly payment status shall
9be determined under this paragraph as if the rate reduction to
100% in Public Act 102-700 this amendatory Act of the 102nd
11General Assembly on food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption) had not occurred. For quarter monthly
16payments due under this paragraph on or after July 1, 2023 and
17through June 30, 2024, "25% of the taxpayer's liability for
18the same calendar month of the preceding year" shall be
19determined as if the rate reduction to 0% in Public Act 102-700
20this amendatory Act of the 102nd General Assembly had not
21occurred. Quarter monthly payment status shall be determined
22under this paragraph as if the rate reduction to 1.25% in
23Public Act 102-700 this amendatory Act of the 102nd General
24Assembly on sales tax holiday items had not occurred. For
25quarter monthly payments due on or after July 1, 2023 and
26through June 30, 2024, "25% of the taxpayer's liability for

 

 

SB2574- 109 -LRB103 32240 HLH 61456 b

1the same calendar month of the preceding year" shall be
2determined as if the rate reduction to 1.25% in Public Act
3102-700 this amendatory Act of the 102nd General Assembly on
4sales tax holiday items had not occurred. If any such quarter
5monthly payment is not paid at the time or in the amount
6required by this Section, then the taxpayer shall be liable
7for penalties and interest on the difference between the
8minimum amount due as a payment and the amount of such quarter
9monthly payment actually and timely paid, except insofar as
10the taxpayer has previously made payments for that month to
11the Department in excess of the minimum payments previously
12due as provided in this Section. The Department shall make
13reasonable rules and regulations to govern the quarter monthly
14payment amount and quarter monthly payment dates for taxpayers
15who file on other than a calendar monthly basis.
16    The provisions of this paragraph apply before October 1,
172001. Without regard to whether a taxpayer is required to make
18quarter monthly payments as specified above, any taxpayer who
19is required by Section 2d of this Act to collect and remit
20prepaid taxes and has collected prepaid taxes which average in
21excess of $25,000 per month during the preceding 2 complete
22calendar quarters, shall file a return with the Department as
23required by Section 2f and shall make payments to the
24Department on or before the 7th, 15th, 22nd and last day of the
25month during which such liability is incurred. If the month
26during which such tax liability is incurred began prior to

 

 

SB2574- 110 -LRB103 32240 HLH 61456 b

1September 1, 1985 (the effective date of Public Act 84-221),
2each payment shall be in an amount not less than 22.5% of the
3taxpayer's actual liability under Section 2d. If the month
4during which such tax liability is incurred begins on or after
5January 1, 1986, each payment shall be in an amount equal to
622.5% of the taxpayer's actual liability for the month or
727.5% of the taxpayer's liability for the same calendar month
8of the preceding calendar year. If the month during which such
9tax liability is incurred begins on or after January 1, 1987,
10each payment shall be in an amount equal to 22.5% of the
11taxpayer's actual liability for the month or 26.25% of the
12taxpayer's liability for the same calendar month of the
13preceding year. The amount of such quarter monthly payments
14shall be credited against the final tax liability of the
15taxpayer's return for that month filed under this Section or
16Section 2f, as the case may be. Once applicable, the
17requirement of the making of quarter monthly payments to the
18Department pursuant to this paragraph shall continue until
19such taxpayer's average monthly prepaid tax collections during
20the preceding 2 complete calendar quarters is $25,000 or less.
21If any such quarter monthly payment is not paid at the time or
22in the amount required, the taxpayer shall be liable for
23penalties and interest on such difference, except insofar as
24the taxpayer has previously made payments for that month in
25excess of the minimum payments previously due.
26    The provisions of this paragraph apply on and after

 

 

SB2574- 111 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 112 -LRB103 32240 HLH 61456 b

1liable for penalties and interest on such difference, except
2insofar as the taxpayer has previously made payments for that
3month in excess of the minimum payments previously due.
4    If any payment provided for in this Section exceeds the
5taxpayer's liabilities under this Act, the Use Tax Act, the
6Service Occupation Tax Act and the Service Use Tax Act, as
7shown on an original monthly return, the Department shall, if
8requested by the taxpayer, issue to the taxpayer a credit
9memorandum no later than 30 days after the date of payment. The
10credit evidenced by such credit memorandum may be assigned by
11the taxpayer to a similar taxpayer under this Act, the Use Tax
12Act, the Service Occupation Tax Act or the Service Use Tax Act,
13in accordance with reasonable rules and regulations to be
14prescribed by the Department. If no such request is made, the
15taxpayer may credit such excess payment against tax liability
16subsequently to be remitted to the Department under this Act,
17the Use Tax Act, the Service Occupation Tax Act or the Service
18Use Tax Act, in accordance with reasonable rules and
19regulations prescribed by the Department. If the Department
20subsequently determined that all or any part of the credit
21taken was not actually due to the taxpayer, the taxpayer's
222.1% and 1.75% vendor's discount shall be reduced by 2.1% or
231.75% of the difference between the credit taken and that
24actually due, and that taxpayer shall be liable for penalties
25and interest on such difference.
26    If a retailer of motor fuel is entitled to a credit under

 

 

SB2574- 113 -LRB103 32240 HLH 61456 b

1Section 2d of this Act which exceeds the taxpayer's liability
2to the Department under this Act for the month for which the
3taxpayer is filing a return, the Department shall issue the
4taxpayer a credit memorandum for the excess.
5    Beginning February 1, 2024, each month the Department
6shall pay into the Working Families Fund an amount equal to any
7net revenue realized for the preceding month as a result of the
8limit on the vendor's discount of $1,000 annually, net of the
9difference between 1.75% and the vendor's discount of 2%.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund, a special fund in the
12State treasury which is hereby created, the remaining net
13revenue realized for the preceding month from the 1% tax
14imposed under this Act.
15    Beginning January 1, 1990, each month the Department shall
16pay into the County and Mass Transit District Fund, a special
17fund in the State treasury which is hereby created, 4% of the
18remaining net revenue realized for the preceding month from
19the 6.25% general rate other than aviation fuel sold on or
20after December 1, 2019. This exception for aviation fuel only
21applies for so long as the revenue use requirements of 49
22U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
23    Beginning August 1, 2000, each month the Department shall
24pay into the County and Mass Transit District Fund 20% of the
25remaining net revenue realized for the preceding month from
26the 1.25% rate on the selling price of motor fuel and gasohol.

 

 

SB2574- 114 -LRB103 32240 HLH 61456 b

1If, in any month, the tax on sales tax holiday items, as
2defined in Section 2-8, is imposed at the rate of 1.25%, then
3the Department shall pay 20% of the remaining net revenue
4realized for that month from the 1.25% rate on the selling
5price of sales tax holiday items into the County and Mass
6Transit District Fund.
7    Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund 16% of the remaining net
9revenue realized for the preceding month from the 6.25%
10general rate on the selling price of tangible personal
11property other than aviation fuel sold on or after December 1,
122019. This exception for aviation fuel only applies for so
13long as the revenue use requirements of 49 U.S.C. 47107(b) and
1449 U.S.C. 47133 are binding on the State.
15    For aviation fuel sold on or after December 1, 2019, each
16month the Department shall pay into the State Aviation Program
17Fund 20% of the remaining net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of aviation fuel, less an amount estimated by the
20Department to be required for refunds of the 20% portion of the
21tax on aviation fuel under this Act, which amount shall be
22deposited into the Aviation Fuel Sales Tax Refund Fund. The
23Department shall only pay moneys into the State Aviation
24Program Fund and the Aviation Fuel Sales Tax Refund Fund under
25this Act for so long as the revenue use requirements of 49
26U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.

 

 

SB2574- 115 -LRB103 32240 HLH 61456 b

1    Beginning August 1, 2000, each month the Department shall
2pay into the Local Government Tax Fund 80% of the remaining net
3revenue realized for the preceding month from the 1.25% rate
4on the selling price of motor fuel and gasohol. If, in any
5month, the tax on sales tax holiday items, as defined in
6Section 2-8, is imposed at the rate of 1.25%, then the
7Department shall pay 80% of the remaining net revenue realized
8for that month from the 1.25% rate on the selling price of
9sales tax holiday items into the Local Government Tax Fund.
10    Beginning October 1, 2009, each month the Department shall
11pay into the Capital Projects Fund an amount that is equal to
12an amount estimated by the Department to represent 80% of the
13remaining net revenue realized for the preceding month from
14the sale of candy, grooming and hygiene products, and soft
15drinks that had been taxed at a rate of 1% prior to September
161, 2009 but that are now taxed at 6.25%.
17    Beginning July 1, 2011, each month the Department shall
18pay into the Clean Air Act Permit Fund 80% of the remaining net
19revenue realized for the preceding month from the 6.25%
20general rate on the selling price of sorbents used in Illinois
21in the process of sorbent injection as used to comply with the
22Environmental Protection Act or the federal Clean Air Act, but
23the total payment into the Clean Air Act Permit Fund under this
24Act and the Use Tax Act shall not exceed $2,000,000 in any
25fiscal year.
26    Beginning July 1, 2013, each month the Department shall

 

 

SB2574- 116 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 117 -LRB103 32240 HLH 61456 b

1to be paid into the Build Illinois Fund pursuant to this Act,
2Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3Act, and Section 9 of the Service Occupation Tax Act, such Acts
4being hereinafter called the "Tax Acts" and such aggregate of
52.2% or 3.8%, as the case may be, of moneys being hereinafter
6called the "Tax Act Amount", and (2) the amount transferred to
7the Build Illinois Fund from the State and Local Sales Tax
8Reform Fund shall be less than the Annual Specified Amount (as
9hereinafter defined), an amount equal to the difference shall
10be immediately paid into the Build Illinois Fund from other
11moneys received by the Department pursuant to the Tax Acts;
12the "Annual Specified Amount" means the amounts specified
13below for fiscal years 1986 through 1993:
14Fiscal YearAnnual Specified Amount
151986$54,800,000
161987$76,650,000
171988$80,480,000
181989$88,510,000
191990$115,330,000
201991$145,470,000
211992$182,730,000
221993$206,520,000;
23and means the Certified Annual Debt Service Requirement (as
24defined in Section 13 of the Build Illinois Bond Act) or the
25Tax Act Amount, whichever is greater, for fiscal year 1994 and
26each fiscal year thereafter; and further provided, that if on

 

 

SB2574- 118 -LRB103 32240 HLH 61456 b

1the last business day of any month the sum of (1) the Tax Act
2Amount required to be deposited into the Build Illinois Bond
3Account in the Build Illinois Fund during such month and (2)
4the amount transferred to the Build Illinois Fund from the
5State and Local Sales Tax Reform Fund shall have been less than
61/12 of the Annual Specified Amount, an amount equal to the
7difference shall be immediately paid into the Build Illinois
8Fund from other moneys received by the Department pursuant to
9the Tax Acts; and, further provided, that in no event shall the
10payments required under the preceding proviso result in
11aggregate payments into the Build Illinois Fund pursuant to
12this clause (b) for any fiscal year in excess of the greater of
13(i) the Tax Act Amount or (ii) the Annual Specified Amount for
14such fiscal year. The amounts payable into the Build Illinois
15Fund under clause (b) of the first sentence in this paragraph
16shall be payable only until such time as the aggregate amount
17on deposit under each trust indenture securing Bonds issued
18and outstanding pursuant to the Build Illinois Bond Act is
19sufficient, taking into account any future investment income,
20to fully provide, in accordance with such indenture, for the
21defeasance of or the payment of the principal of, premium, if
22any, and interest on the Bonds secured by such indenture and on
23any Bonds expected to be issued thereafter and all fees and
24costs payable with respect thereto, all as certified by the
25Director of the Bureau of the Budget (now Governor's Office of
26Management and Budget). If on the last business day of any

 

 

SB2574- 119 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 120 -LRB103 32240 HLH 61456 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000
262012153,000,000

 

 

SB2574- 121 -LRB103 32240 HLH 61456 b

12013161,000,000
22014170,000,000
32015179,000,000
42016189,000,000
52017199,000,000
62018210,000,000
72019221,000,000
82020233,000,000
92021300,000,000
102022300,000,000
112023300,000,000
122024 300,000,000
132025 300,000,000
142026 300,000,000
152027 375,000,000
162028 375,000,000
172029 375,000,000
182030 375,000,000
192031 375,000,000
202032 375,000,000
212033375,000,000
222034375,000,000
232035375,000,000
242036450,000,000
25and
26each fiscal year

 

 

SB2574- 122 -LRB103 32240 HLH 61456 b

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

 

 

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1be required for refunds of the 80% portion of the tax on
2aviation fuel under this Act. The Department shall only
3deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4under this paragraph for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the State.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois
12Tax Increment Fund 0.27% of 80% of the net revenue realized for
13the preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a
2025-year period, the Department shall each month pay into the
21Energy Infrastructure Fund 80% of the remaining net revenue
22realized from the 6.25% general rate on the selling price of
23Illinois-mined coal that was sold to an eligible business. For
24purposes of this paragraph, the term "eligible business" means
25a new electric generating facility certified pursuant to
26Section 605-332 of the Department of Commerce and Economic

 

 

SB2574- 124 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 125 -LRB103 32240 HLH 61456 b

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

 

 

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

 

 

SB2574- 127 -LRB103 32240 HLH 61456 b

1remaining net revenue realized from the taxes imposed on motor
2fuel and gasohol. Beginning July 1, 2022 and until July 1,
32023, subject to the payment of amounts into the County and
4Mass Transit District Fund, the Local Government Tax Fund, the
5Build Illinois Fund, the McCormick Place Expansion Project
6Fund, the Illinois Tax Increment Fund, the Energy
7Infrastructure Fund, and the Tax Compliance and Administration
8Fund as provided in this Section, the Department shall pay
9each month into the Road Fund the amount estimated to
10represent 32% of the remaining net revenue realized from the
11taxes imposed on motor fuel and gasohol. Beginning July 1,
122023 and until July 1, 2024, subject to the payment of amounts
13into the County and Mass Transit District Fund, the Local
14Government Tax Fund, the Build Illinois Fund, the McCormick
15Place Expansion Project Fund, the Illinois Tax Increment Fund,
16the Energy Infrastructure Fund, and the Tax Compliance and
17Administration Fund as provided in this Section, the
18Department shall pay each month into the Road Fund the amount
19estimated to represent 48% of the remaining net revenue
20realized from the taxes imposed on motor fuel and gasohol.
21Beginning July 1, 2024 and until July 1, 2025, subject to the
22payment of amounts into the County and Mass Transit District
23Fund, the Local Government Tax Fund, the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this

 

 

SB2574- 128 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 129 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 130 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 131 -LRB103 32240 HLH 61456 b

1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability. Remaining net revenue means net
4revenue minus any amount paid into the Working Families Fund
5pursuant to this Section.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to
11such sales, if the retailers who are affected do not make
12written objection to the Department to this arrangement.
13    Any person who promotes, organizes, provides retail
14selling space for concessionaires or other types of sellers at
15the Illinois State Fair, DuQuoin State Fair, county fairs,
16local fairs, art shows, flea markets and similar exhibitions
17or events, including any transient merchant as defined by
18Section 2 of the Transient Merchant Act of 1987, is required to
19file a report with the Department providing the name of the
20merchant's business, the name of the person or persons engaged
21in merchant's business, the permanent address and Illinois
22Retailers Occupation Tax Registration Number of the merchant,
23the dates and location of the event and other reasonable
24information that the Department may require. The report must
25be filed not later than the 20th day of the month next
26following the month during which the event with retail sales

 

 

SB2574- 132 -LRB103 32240 HLH 61456 b

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

 

 

SB2574- 133 -LRB103 32240 HLH 61456 b

1101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
260, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
365-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
41-1-23; revised 12-13-22.)
 
5    Section 30. The Cigarette Tax Act is amended by changing
6Section 2 as follows:
 
7    (35 ILCS 130/2)  (from Ch. 120, par. 453.2)
8    Sec. 2. Tax imposed; rate; collection, payment, and
9distribution; discount.
10    (a) Beginning on July 1, 2019, in place of the aggregate
11tax rate of 99 mills previously imposed by this Act, a tax is
12imposed upon any person engaged in business as a retailer of
13cigarettes at the rate of 149 mills per cigarette sold or
14otherwise disposed of in the course of such business in this
15State.
16    (b) The payment of such taxes shall be evidenced by a stamp
17affixed to each original package of cigarettes, or an
18authorized substitute for such stamp imprinted on each
19original package of such cigarettes underneath the sealed
20transparent outside wrapper of such original package, as
21hereinafter provided. However, such taxes are not imposed upon
22any activity in such business in interstate commerce or
23otherwise, which activity may not under the Constitution and
24statutes of the United States be made the subject of taxation

 

 

SB2574- 134 -LRB103 32240 HLH 61456 b

1by this State.
2    Beginning February 1, 2024, each month the Department
3shall pay into the Working Families Fund an amount equal to any
4net revenue realized for the preceding month as a result of
5changes in this amendatory Act of the 103rd General Assembly
6to the discount allowed to distributors under this Act and the
7Cigarette Use Tax Act.
8    Out of the 149 mills per cigarette tax imposed by
9subsection (a), net of any revenues paid into the Working
10Families Fund, the revenues received from 4 mills shall be
11paid into the Common School Fund each month, not to exceed
12$9,000,000 per month. Out of the 149 mills per cigarette tax
13imposed by subsection (a), net of any revenues paid into the
14Working Families Fund, all of the revenues received from 7
15mills shall be paid into the Common School Fund each month. Out
16of the 149 mills per cigarette tax imposed by subsection (a),
17net of any revenues paid into the Working Families Fund, 50
18mills per cigarette each month shall be paid into the
19Healthcare Provider Relief Fund.
20    Beginning on July 1, 2006, all of the moneys received by
21the Department of Revenue pursuant to this Act and the
22Cigarette Use Tax Act, other than the moneys that are
23dedicated to Working Families Fund or the Common School Fund
24and, beginning on the effective date of this amendatory Act of
25the 97th General Assembly, other than the moneys from the
26additional taxes imposed by this amendatory Act of the 97th

 

 

SB2574- 135 -LRB103 32240 HLH 61456 b

1General Assembly that must be paid each month into the
2Healthcare Provider Relief Fund, and other than the moneys
3from the additional taxes imposed by this amendatory Act of
4the 101st General Assembly that must be paid each month under
5subsection (c), shall be distributed each month as follows:
6first, there shall be paid into the General Revenue Fund an
7amount that, when added to the amount paid into the Common
8School Fund for that month, equals $29,200,000; then, from the
9moneys remaining, if any amounts required to be paid into the
10General Revenue Fund in previous months remain unpaid, those
11amounts shall be paid into the General Revenue Fund; then from
12the moneys remaining, $5,000,000 per month shall be paid into
13the School Infrastructure Fund; then, if any amounts required
14to be paid into the School Infrastructure Fund in previous
15months remain unpaid, those amounts shall be paid into the
16School Infrastructure Fund; then the moneys remaining, if any,
17shall be paid into the Long-Term Care Provider Fund.
18    (c) Beginning on July 1, 2019, all of the moneys from the
19additional taxes imposed by Public Act 101-31, except for
20moneys received from the tax on electronic cigarettes,
21received by the Department of Revenue pursuant to this Act,
22the Cigarette Use Tax Act, and the Tobacco Products Tax Act of
231995 shall be distributed each month into the Capital Projects
24Fund.
25    (d) Except for moneys received from the additional taxes
26imposed by Public Act 101-31, moneys collected from the tax

 

 

SB2574- 136 -LRB103 32240 HLH 61456 b

1imposed on little cigars under Section 10-10 of the Tobacco
2Products Tax Act of 1995 shall be included with the moneys
3collected under the Cigarette Tax Act and the Cigarette Use
4Tax Act when making distributions to the Common School Fund,
5the Healthcare Provider Relief Fund, the General Revenue Fund,
6the School Infrastructure Fund, and the Long-Term Care
7Provider Fund under this Section.
8    (e) If the tax imposed herein terminates or has
9terminated, distributors who have bought stamps while such tax
10was in effect and who therefore paid such tax, but who can
11show, to the Department's satisfaction, that they sold the
12cigarettes to which they affixed such stamps after such tax
13had terminated and did not recover the tax or its equivalent
14from purchasers, shall be allowed by the Department to take
15credit for such absorbed tax against subsequent tax stamp
16purchases from the Department by such distributor.
17    (f) The impact of the tax levied by this Act is imposed
18upon the retailer and shall be prepaid or pre-collected by the
19distributor for the purpose of convenience and facility only,
20and the amount of the tax shall be added to the price of the
21cigarettes sold by such distributor. Collection of the tax
22shall be evidenced by a stamp or stamps affixed to each
23original package of cigarettes, as hereinafter provided. Any
24distributor who purchases stamps may credit any excess
25payments verified by the Department against amounts
26subsequently due for the purchase of additional stamps, until

 

 

SB2574- 137 -LRB103 32240 HLH 61456 b

1such time as no excess payment remains.
2    (g) Each distributor shall collect the tax from the
3retailer at or before the time of the sale, shall affix the
4stamps as hereinafter required, and shall remit the tax
5collected from retailers to the Department, as hereinafter
6provided. Any distributor who fails to properly collect and
7pay the tax imposed by this Act shall be liable for the tax.
8    (h) Any distributor having cigarettes in his or her
9possession on July 1, 2019 to which tax stamps have been
10affixed, and any distributor having stamps in his or her
11possession on July 1, 2019 that have not been affixed to
12packages of cigarettes before July 1, 2019, is required to pay
13the additional tax that begins on July 1, 2019 imposed by this
14amendatory Act of the 101st General Assembly to the extent
15that the volume of affixed and unaffixed stamps in the
16distributor's possession on July 1, 2019 exceeds the average
17monthly volume of cigarette stamps purchased by the
18distributor in calendar year 2018. This payment, less the
19discount provided in subsection (l), is due when the
20distributor first makes a purchase of cigarette stamps on or
21after July 1, 2019 or on the first due date of a return under
22this Act occurring on or after July 1, 2019, whichever occurs
23first. Those distributors may elect to pay the additional tax
24on packages of cigarettes to which stamps have been affixed
25and on any stamps in the distributor's possession that have
26not been affixed to packages of cigarettes in their possession

 

 

SB2574- 138 -LRB103 32240 HLH 61456 b

1on July 1, 2019 over a period not to exceed 12 months from the
2due date of the additional tax by notifying the Department in
3writing. The first payment for distributors making such
4election is due when the distributor first makes a purchase of
5cigarette tax stamps on or after July 1, 2019 or on the first
6due date of a return under this Act occurring on or after July
71, 2019, whichever occurs first. Distributors making such an
8election are not entitled to take the discount provided in
9subsection (l) on such payments.
10    (i) Any retailer having cigarettes in its possession on
11July 1, 2019 to which tax stamps have been affixed is not
12required to pay the additional tax that begins on July 1, 2019
13imposed by this amendatory Act of the 101st General Assembly
14on those stamped cigarettes.
15    (j) Distributors making sales of cigarettes to secondary
16distributors shall add the amount of the tax to the price of
17the cigarettes sold by the distributors. Secondary
18distributors making sales of cigarettes to retailers shall
19include the amount of the tax in the price of the cigarettes
20sold to retailers. The amount of tax shall not be less than the
21amount of taxes imposed by the State and all local
22jurisdictions. The amount of local taxes shall be calculated
23based on the location of the retailer's place of business
24shown on the retailer's certificate of registration or
25sub-registration issued to the retailer pursuant to Section 2a
26of the Retailers' Occupation Tax Act. The original packages of

 

 

SB2574- 139 -LRB103 32240 HLH 61456 b

1cigarettes sold to the retailer shall bear all the required
2stamps, or other indicia, for the taxes included in the price
3of cigarettes.
4    (k) The amount of the Cigarette Tax imposed by this Act
5shall be separately stated, apart from the price of the goods,
6by distributors, manufacturer representatives, secondary
7distributors, and retailers, in all bills and sales invoices.
8    (l) The distributor shall be required to collect the tax
9provided under paragraph (a) hereof, and, to cover the costs
10of such collection, shall be allowed a discount during any
11year commencing July 1st and ending the following June 30th in
12accordance with the schedule set out hereinbelow, which
13discount shall be allowed at the time of purchase of the stamps
14when purchase is required by this Act, or at the time when the
15tax is remitted to the Department without the purchase of
16stamps from the Department when that method of paying the tax
17is required or authorized by this Act.
18    On and after December 1, 1985, and until January 1, 2024,
19the a discount amount shall be equal to 1.75% of the amount of
20the tax payable under this Act up to and including the first
21$3,000,000 paid hereunder by such distributor to the
22Department during any such year and 1.5% of the amount of any
23additional tax paid hereunder by such distributor to the
24Department during any such year shall apply. On and after
25January 1, 2024, the discount amount shall be 2% of the tax
26payable under this Act during the calendar year; however, on

 

 

SB2574- 140 -LRB103 32240 HLH 61456 b

1and after January 1, 2024, in no event shall the discount
2allowed to any distributor be less than $5 in any calendar year
3or more than $1,000 in any calendar year.
4    Two or more distributors that use a common means of
5affixing revenue tax stamps or that are owned or controlled by
6the same interests shall be treated as a single distributor
7for the purpose of computing the discount.
8    (m) The taxes herein imposed are in addition to all other
9occupation or privilege taxes imposed by the State of
10Illinois, or by any political subdivision thereof, or by any
11municipal corporation.
12(Source: P.A. 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19;
13101-604, eff. 12-13-19.)
 
14    Section 35. The Cigarette Use Tax Act is amended by
15changing Section 3 as follows:
 
16    (35 ILCS 135/3)  (from Ch. 120, par. 453.33)
17    Sec. 3. Stamp payment. The tax hereby imposed shall be
18collected by a distributor maintaining a place of business in
19this State or a distributor authorized by the Department
20pursuant to Section 7 hereof to collect the tax, and the amount
21of the tax shall be added to the price of the cigarettes sold
22by such distributor. Collection of the tax shall be evidenced
23by a stamp or stamps affixed to each original package of
24cigarettes or by an authorized substitute for such stamp

 

 

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1imprinted on each original package of such cigarettes
2underneath the sealed transparent outside wrapper of such
3original package, except as hereinafter provided. Each
4distributor who is required or authorized to collect the tax
5herein imposed, before delivering or causing to be delivered
6any original packages of cigarettes in this State to any
7purchaser, shall firmly affix a proper stamp or stamps to each
8such package, or (in the case of manufacturers of cigarettes
9in original packages which are contained inside a sealed
10transparent wrapper) shall imprint the required language on
11the original package of cigarettes beneath such outside
12wrapper as hereinafter provided. Such stamp or stamps need not
13be affixed to the original package of any cigarettes with
14respect to which the distributor is required to affix a like
15stamp or stamps by virtue of the Cigarette Tax Act, however,
16and no tax imprint need be placed underneath the sealed
17transparent wrapper of an original package of cigarettes with
18respect to which the distributor is required or authorized to
19employ a like tax imprint by virtue of the Cigarette Tax Act.
20Any distributor who purchases stamps may credit any excess
21payments verified by the Department against amounts
22subsequently due for the purchase of additional stamps, until
23such time as no excess payment remains.
24    No stamp or imprint may be affixed to, or made upon, any
25package of cigarettes unless that package complies with all
26requirements of the federal Cigarette Labeling and Advertising

 

 

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1Act, 15 U.S.C. 1331 and following, for the placement of
2labels, warnings, or any other information upon a package of
3cigarettes that is sold within the United States. Under the
4authority of Section 6, the Department shall revoke the
5license of any distributor that is determined to have violated
6this paragraph. A person may not affix a stamp on a package of
7cigarettes, cigarette papers, wrappers, or tubes if that
8individual package has been marked for export outside the
9United States with a label or notice in compliance with
10Section 290.185 of Title 27 of the Code of Federal
11Regulations. It is not a defense to a proceeding for violation
12of this paragraph that the label or notice has been removed,
13mutilated, obliterated, or altered in any manner.
14    Only distributors licensed under this Act and
15transporters, as defined in Section 9c of the Cigarette Tax
16Act, may possess unstamped original packages of cigarettes.
17Prior to shipment to an Illinois retailer or secondary
18distributor, a stamp shall be applied to each original package
19of cigarettes sold to the retailer or secondary distributor. A
20distributor may apply a tax stamp only to an original package
21of cigarettes purchased or obtained directly from an in-state
22maker, manufacturer, or fabricator licensed as a distributor
23under Section 4 of this Act or an out-of-state maker,
24manufacturer, or fabricator holding a permit under Section 7
25of this Act. A licensed distributor may ship or otherwise
26cause to be delivered unstamped original packages of

 

 

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1cigarettes in, into, or from this State. A licensed
2distributor may transport unstamped original packages of
3cigarettes to a facility, wherever located, owned or
4controlled by such distributor; however, a distributor may not
5transport unstamped original packages of cigarettes to a
6facility where retail sales of cigarettes take place or to a
7facility where a secondary distributor makes sales for resale.
8Any licensed distributor that ships or otherwise causes to be
9delivered unstamped original packages of cigarettes into,
10within, or from this State shall ensure that the invoice or
11equivalent documentation and the bill of lading or freight
12bill for the shipment identifies the true name and address of
13the consignor or seller, the true name and address of the
14consignee or purchaser, and the quantity by brand style of the
15cigarettes so transported, provided that this Section shall
16not be construed as to impose any requirement or liability
17upon any common or contract carrier.
18    Distributors making sales of cigarettes to secondary
19distributors shall add the amount of the tax to the price of
20the cigarettes sold by the distributors. Secondary
21distributors making sales of cigarettes to retailers shall
22include the amount of the tax in the price of the cigarettes
23sold to retailers. The amount of tax shall not be less than the
24amount of taxes imposed by the State and all local
25jurisdictions. The amount of local taxes shall be calculated
26based on the location of the retailer's place of business

 

 

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1shown on the retailer's certificate of registration or
2sub-registration issued to the retailer pursuant to Section 2a
3of the Retailers' Occupation Tax Act. The original packages of
4cigarettes sold by the retailer shall bear all the required
5stamps, or other indicia, for the taxes included in the price
6of cigarettes.
7    Stamps, when required hereunder, shall be purchased from
8the Department, or any person authorized by the Department, by
9distributors. On and after July 1, 2003, payment for such
10stamps must be made by means of electronic funds transfer. The
11Department may refuse to sell stamps to any person who does not
12comply with the provisions of this Act. Beginning on June 6,
132002 and through June 30, 2002, persons holding valid licenses
14as distributors may purchase cigarette tax stamps up to an
15amount equal to 115% of the distributor's average monthly
16cigarette tax stamp purchases over the 12 calendar months
17prior to June 6, 2002.
18    Prior to December 1, 1985, the Department shall allow a
19distributor 21 days in which to make final payment of the
20amount to be paid for such stamps, by allowing the distributor
21to make payment for the stamps at the time of purchasing them
22with a draft which shall be in such form as the Department
23prescribes, and which shall be payable within 21 days
24thereafter: Provided that such distributor has filed with the
25Department, and has received the Department's approval of, a
26bond, which is in addition to the bond required under Section 4

 

 

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1of this Act, payable to the Department in an amount equal to
280% of such distributor's average monthly tax liability to the
3Department under this Act during the preceding calendar year
4or $500,000, whichever is less. The bond shall be joint and
5several and shall be in the form of a surety company bond in
6such form as the Department prescribes, or it may be in the
7form of a bank certificate of deposit or bank letter of credit.
8The bond shall be conditioned upon the distributor's payment
9of the amount of any 21-day draft which the Department accepts
10from that distributor for the delivery of stamps to that
11distributor under this Act. The distributor's failure to pay
12any such draft, when due, shall also make such distributor
13automatically liable to the Department for a penalty equal to
1425% of the amount of such draft.
15    On and after December 1, 1985 and until July 1, 2003, the
16Department shall allow a distributor 30 days in which to make
17final payment of the amount to be paid for such stamps, by
18allowing the distributor to make payment for the stamps at the
19time of purchasing them with a draft which shall be in such
20form as the Department prescribes, and which shall be payable
21within 30 days thereafter, and beginning on January 1, 2003
22and thereafter, the draft shall be payable by means of
23electronic funds transfer: Provided that such distributor has
24filed with the Department, and has received the Department's
25approval of, a bond, which is in addition to the bond required
26under Section 4 of this Act, payable to the Department in an

 

 

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1amount equal to 150% of such distributor's average monthly tax
2liability to the Department under this Act during the
3preceding calendar year or $750,000, whichever is less, except
4that as to bonds filed on or after January 1, 1987, such
5additional bond shall be in an amount equal to 100% of such
6distributor's average monthly tax liability under this Act
7during the preceding calendar year or $750,000, whichever is
8less. The bond shall be joint and several and shall be in the
9form of a surety company bond in such form as the Department
10prescribes, or it may be in the form of a bank certificate of
11deposit or bank letter of credit. The bond shall be
12conditioned upon the distributor's payment of the amount of
13any 30-day draft which the Department accepts from that
14distributor for the delivery of stamps to that distributor
15under this Act. The distributor's failure to pay any such
16draft, when due, shall also make such distributor
17automatically liable to the Department for a penalty equal to
1825% of the amount of such draft.
19    Every prior continuous compliance taxpayer shall be exempt
20from all requirements under this Section concerning the
21furnishing of such bond, as defined in this Section, as a
22condition precedent to his being authorized to engage in the
23business licensed under this Act. This exemption shall
24continue for each such taxpayer until such time as he may be
25determined by the Department to be delinquent in the filing of
26any returns, or is determined by the Department (either

 

 

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1through the Department's issuance of a final assessment which
2has become final under the Act, or by the taxpayer's filing of
3a return which admits tax to be due that is not paid) to be
4delinquent or deficient in the paying of any tax under this
5Act, at which time that taxpayer shall become subject to the
6bond requirements of this Section and, as a condition of being
7allowed to continue to engage in the business licensed under
8this Act, shall be required to furnish bond to the Department
9in such form as provided in this Section. Such taxpayer shall
10furnish such bond for a period of 2 years, after which, if the
11taxpayer has not been delinquent in the filing of any returns,
12or delinquent or deficient in the paying of any tax under this
13Act, the Department may reinstate such person as a prior
14continuance compliance taxpayer. Any taxpayer who fails to pay
15an admitted or established liability under this Act may also
16be required to post bond or other acceptable security with the
17Department guaranteeing the payment of such admitted or
18established liability.
19    Except as otherwise provided in this Section, any person
20aggrieved by any decision of the Department under this Section
21may, within the time allowed by law, protest and request a
22hearing before the Department, whereupon the Department shall
23give notice and shall hold a hearing in conformity with the
24provisions of this Act and then issue its final administrative
25decision in the matter to such person. Effective July 1, 2013,
26protests concerning matters that are subject to the

 

 

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1jurisdiction of the Illinois Independent Tax Tribunal shall be
2filed in accordance with the Illinois Independent Tax Tribunal
3Act of 2012, and hearings concerning those matters shall be
4held before the Tribunal in accordance with that Act. With
5respect to protests filed with the Department prior to July 1,
62013 that would otherwise be subject to the jurisdiction of
7the Illinois Independent Tax Tribunal, the person filing the
8protest may elect to be subject to the provisions of the
9Illinois Independent Tax Tribunal Act of 2012 at any time on or
10after July 1, 2013, but not later than 30 days after the date
11on which the protest was filed. If made, the election shall be
12irrevocable. In the absence of such a protest filed within the
13time allowed by law, the Department's decision shall become
14final without any further determination being made or notice
15given.
16    The Department shall discharge any surety and shall
17release and return any bond or security deposited, assigned,
18pledged, or otherwise provided to it by a taxpayer under this
19Section within 30 days after:
20        (1) such Taxpayer becomes a prior continuous
21    compliance taxpayer; or
22        (2) such taxpayer has ceased to collect receipts on
23    which he is required to remit tax to the Department, has
24    filed a final tax return, and has paid to the Department an
25    amount sufficient to discharge his remaining tax liability
26    as determined by the Department under this Act. The

 

 

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1    Department shall make a final determination of the
2    taxpayer's outstanding tax liability as expeditiously as
3    possible after his final tax return has been filed. If the
4    Department cannot make such final determination within 45
5    days after receiving the final tax return, within such
6    period it shall so notify the taxpayer, stating its
7    reasons therefor.
8    At the time of purchasing such stamps from the Department
9when purchase is required by this Act, or at the time when the
10tax which he has collected is remitted by a distributor to the
11Department without the purchase of stamps from the Department
12when that method of remitting the tax that has been collected
13is required or authorized by this Act, the distributor shall
14be allowed a discount during any year commencing July 1 and
15ending the following June 30 in accordance with the schedule
16set out hereinbelow, from the amount to be paid by him to the
17Department for such stamps, or to be paid by him to the
18Department on the basis of monthly remittances (as the case
19may be), to cover the cost, to such distributor, of collecting
20the tax herein imposed by affixing such stamps to the original
21packages of cigarettes sold by such distributor or by placing
22tax imprints underneath the sealed transparent wrapper of
23original packages of cigarettes sold by such distributor (as
24the case may be). : (1) Prior to December 1, 1985, a discount
25equal to 1-2/3% of the amount of the tax up to and including
26the first $700,000 paid hereunder by such distributor to the

 

 

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1Department during any such year; 1-1/3% of the next $700,000
2of tax or any part thereof, paid hereunder by such distributor
3to the Department during any such year; 1% of the next $700,000
4of tax, or any part thereof, paid hereunder by such
5distributor to the Department during any such year; and 2/3 of
61% of the amount of any additional tax paid hereunder by such
7distributor to the Department during any such year or (2) On
8and after December 1, 1985 and until January 1, 2024, a
9discount equal to 1.75% of the amount of the tax payable under
10this Act up to and including the first $3,000,000 paid
11hereunder by such distributor to the Department during any
12such year and 1.5% of the amount of any additional tax paid
13hereunder by such distributor to the Department during any
14such year. On and after January 1, 2024, the discount shall be
15equal to 2% of the tax paid by the distributor to the
16Department under this Act during the calendar year; however,
17on and after January 1, 2024, in no event shall the discount
18allowed to any distributor be less than $5 in any calendar year
19or more than $1,000 in any calendar year.
20    Two or more distributors that use a common means of
21affixing revenue tax stamps or that are owned or controlled by
22the same interests shall be treated as a single distributor
23for the purpose of computing the discount.
24    Cigarette manufacturers who are distributors under Section
257(a) of this Act, and who place their cigarettes in original
26packages which are contained inside a sealed transparent

 

 

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1wrapper, shall be required to remit the tax which they are
2required to collect under this Act to the Department by
3remitting the amount thereof to the Department by the 5th day
4of each month, covering cigarettes shipped or otherwise
5delivered to points in Illinois to purchasers during the
6preceding calendar month, but a distributor need not remit to
7the Department the tax so collected by him from purchasers
8under this Act to the extent to which such distributor is
9required to remit the tax imposed by the Cigarette Tax Act to
10the Department with respect to the same cigarettes. All taxes
11upon cigarettes under this Act are a direct tax upon the retail
12consumer and shall conclusively be presumed to be precollected
13for the purpose of convenience and facility only. Cigarette
14manufacturers that are distributors licensed under Section
157(a) of this Act and who place their cigarettes in original
16packages which are contained inside a sealed transparent
17wrapper, before delivering such cigarettes or causing such
18cigarettes to be delivered in this State to purchasers, shall
19evidence their obligation to collect and remit the tax due
20with respect to such cigarettes by imprinting language to be
21prescribed by the Department on each original package of such
22cigarettes underneath the sealed transparent outside wrapper
23of such original package, in such place thereon and in such
24manner as the Department may prescribe; provided (as stated
25hereinbefore) that this requirement does not apply when such
26distributor is required or authorized by the Cigarette Tax Act

 

 

SB2574- 152 -LRB103 32240 HLH 61456 b

1to place the tax imprint provided for in the last paragraph of
2Section 3 of that Act underneath the sealed transparent
3wrapper of such original package of cigarettes. Such imprinted
4language shall acknowledge the manufacturer's collection and
5payment of or liability for the tax imposed by this Act with
6respect to such cigarettes.
7    The Department shall adopt the design or designs of the
8tax stamps and shall procure the printing of such stamps in
9such amounts and denominations as it deems necessary to
10provide for the affixation of the proper amount of tax stamps
11to each original package of cigarettes.
12    Where tax stamps are required, the Department may
13authorize distributors to affix revenue tax stamps by
14imprinting tax meter stamps upon original packages of
15cigarettes. The Department shall adopt rules and regulations
16relating to the imprinting of such tax meter stamps as will
17result in payment of the proper taxes as herein imposed. No
18distributor may affix revenue tax stamps to original packages
19of cigarettes by imprinting meter stamps thereon unless such
20distributor has first obtained permission from the Department
21to employ this method of affixation. The Department shall
22regulate the use of tax meters and may, to assure the proper
23collection of the taxes imposed by this Act, revoke or suspend
24the privilege, theretofore granted by the Department to any
25distributor, to imprint tax meter stamps upon original
26packages of cigarettes.

 

 

SB2574- 153 -LRB103 32240 HLH 61456 b

1    The tax hereby imposed and not paid pursuant to this
2Section shall be paid to the Department directly by any person
3using such cigarettes within this State, pursuant to Section
412 hereof.
5    A distributor shall not affix, or cause to be affixed, any
6stamp or imprint to a package of cigarettes, as provided for in
7this Section, if the tobacco product manufacturer, as defined
8in Section 10 of the Tobacco Product Manufacturers' Escrow
9Act, that made or sold the cigarettes has failed to become a
10participating manufacturer, as defined in subdivision (a)(1)
11of Section 15 of the Tobacco Product Manufacturers' Escrow
12Act, or has failed to create a qualified escrow fund for any
13cigarettes manufactured by the tobacco product manufacturer
14and sold in this State or otherwise failed to bring itself into
15compliance with subdivision (a)(2) of Section 15 of the
16Tobacco Product Manufacturers' Escrow Act.
17(Source: P.A. 100-1171, eff. 1-4-19.)
 
18    Section 40. The Hotel Operators' Occupation Tax Act is
19amended by changing Section 6 as follows:
 
20    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
21    Sec. 6. Filing of returns and distribution of proceeds.
22Except as provided hereinafter in this Section, on or before
23the last day of each calendar month, every person engaged in
24the business of renting, leasing or letting rooms in a hotel in

 

 

SB2574- 154 -LRB103 32240 HLH 61456 b

1this State during the preceding calendar month shall file a
2return with the Department, stating:
3        1. The name of the operator;
4        2. His residence address and the address of his
5    principal place of business and the address of the
6    principal place of business (if that is a different
7    address) from which he engages in the business of renting,
8    leasing or letting rooms in a hotel in this State;
9        3. Total amount of rental receipts received by him
10    during the preceding calendar month from renting, leasing
11    or letting rooms during such preceding calendar month;
12        4. Total amount of rental receipts received by him
13    during the preceding calendar month from renting, leasing
14    or letting rooms to permanent residents during such
15    preceding calendar month;
16        5. Total amount of other exclusions from gross rental
17    receipts allowed by this Act;
18        6. Gross rental receipts which were received by him
19    during the preceding calendar month and upon the basis of
20    which the tax is imposed;
21        7. The amount of tax due;
22        8. Such other reasonable information as the Department
23    may require.
24    If the operator's average monthly tax liability to the
25Department does not exceed $200, the Department may authorize
26his returns to be filed on a quarter annual basis, with the

 

 

SB2574- 155 -LRB103 32240 HLH 61456 b

1return for January, February and March of a given year being
2due by April 30 of such year; with the return for April, May
3and June of a given year being due by July 31 of such year;
4with the return for July, August and September of a given year
5being due by October 31 of such year, and with the return for
6October, November and December of a given year being due by
7January 31 of the following year.
8    If the operator's average monthly tax liability to the
9Department does not exceed $50, the Department may authorize
10his returns to be filed on an annual basis, with the return for
11a given year being due by January 31 of the following year.
12    Such quarter annual and annual returns, as to form and
13substance, shall be subject to the same requirements as
14monthly returns.
15    Notwithstanding any other provision in this Act concerning
16the time within which an operator may file his return, in the
17case of any operator who ceases to engage in a kind of business
18which makes him responsible for filing returns under this Act,
19such operator shall file a final return under this Act with the
20Department not more than 1 month after discontinuing such
21business.
22    Where the same person has more than 1 business registered
23with the Department under separate registrations under this
24Act, such person shall not file each return that is due as a
25single return covering all such registered businesses, but
26shall file separate returns for each such registered business.

 

 

SB2574- 156 -LRB103 32240 HLH 61456 b

1    In his return, the operator shall determine the value of
2any consideration other than money received by him in
3connection with the renting, leasing or letting of rooms in
4the course of his business and he shall include such value in
5his return. Such determination shall be subject to review and
6revision by the Department in the manner hereinafter provided
7for the correction of returns.
8    Where the operator is a corporation, the return filed on
9behalf of such corporation shall be signed by the president,
10vice-president, secretary or treasurer or by the properly
11accredited agent of such corporation.
12    The person filing the return herein provided for shall, at
13the time of filing such return, pay to the Department the
14amount of tax herein imposed. The operator filing the return
15under this Section shall, at the time of filing such return,
16pay to the Department the amount of tax imposed by this Act
17less the vendor discount amount a discount of 2.1% or $25 per
18calendar year, whichever is greater, which is allowed to
19reimburse the operator for the expenses incurred in keeping
20records, preparing and filing returns, remitting the tax and
21supplying data to the Department on request. Prior to January
221, 2024, the vendor discount amount shall be 2.1% or $25 per
23calendar year, whichever is greater. On and after January 1,
242024, the vendor discount amount shall be 2% of the proceeds
25collected during the calendar year; however, on and after
26January 1, 2024, in no event shall the discount allowed to any

 

 

SB2574- 157 -LRB103 32240 HLH 61456 b

1person be less than $5 in any calendar year or more than $1,000
2in any calendar year.
3    If any payment provided for in this Section exceeds the
4operator's liabilities under this Act, as shown on an original
5return, the Department may authorize the operator to credit
6such excess payment against liability subsequently to be
7remitted to the Department under this Act, in accordance with
8reasonable rules adopted by the Department. If the Department
9subsequently determines that all or any part of the credit
10taken was not actually due to the operator, the operator's
11discount shall be reduced by an amount equal to the difference
12between the discount as applied to the credit taken and that
13actually due, and that operator shall be liable for penalties
14and interest on such difference.
15    Beginning February 1, 2024, each month the Department
16shall pay into the Working Families Fund an amount equal to any
17net revenue realized for the preceding month as a result of the
18limit on the vendor's discount of $1,000 annually and the
19difference between the vendor's discount of 2% and 2.1%.
20    There shall be deposited in the Build Illinois Fund in the
21State Treasury for each State fiscal year 40% of the amount of
22total net proceeds from the tax imposed by subsection (a) of
23Section 3 net of any such proceeds paid into the Working
24Families Fund. Of the remaining 60% net of any such proceeds
25paid into the Working Families Fund, $5,000,000 shall be
26deposited in the Illinois Sports Facilities Fund and credited

 

 

SB2574- 158 -LRB103 32240 HLH 61456 b

1to the Subsidy Account each fiscal year by making monthly
2deposits in the amount of 1/8 of $5,000,000 plus cumulative
3deficiencies in such deposits for prior months, and an
4additional $8,000,000 shall be deposited in the Illinois
5Sports Facilities Fund and credited to the Advance Account
6each fiscal year by making monthly deposits in the amount of
71/8 of $8,000,000 plus any cumulative deficiencies in such
8deposits for prior months; provided, that for fiscal years
9ending after June 30, 2001, the amount to be so deposited into
10the Illinois Sports Facilities Fund and credited to the
11Advance Account each fiscal year shall be increased from
12$8,000,000 to the then applicable Advance Amount and the
13required monthly deposits beginning with July 2001 shall be in
14the amount of 1/8 of the then applicable Advance Amount plus
15any cumulative deficiencies in those deposits for prior
16months. (The deposits of the additional $8,000,000 or the then
17applicable Advance Amount, as applicable, during each fiscal
18year shall be treated as advances of funds to the Illinois
19Sports Facilities Authority for its corporate purposes to the
20extent paid to the Authority or its trustee and shall be repaid
21into the General Revenue Fund in the State Treasury by the
22State Treasurer on behalf of the Authority pursuant to Section
2319 of the Illinois Sports Facilities Authority Act, as
24amended. If in any fiscal year the full amount of the then
25applicable Advance Amount is not repaid into the General
26Revenue Fund, then the deficiency shall be paid from the

 

 

SB2574- 159 -LRB103 32240 HLH 61456 b

1amount in the Local Government Distributive Fund that would
2otherwise be allocated to the City of Chicago under the State
3Revenue Sharing Act.)
4    For purposes of the foregoing paragraph, the term "Advance
5Amount" means, for fiscal year 2002, $22,179,000, and for
6subsequent fiscal years through fiscal year 2033, 105.615% of
7the Advance Amount for the immediately preceding fiscal year,
8rounded up to the nearest $1,000.
9    Of the remaining 60% of the amount of total net proceeds
10prior to August 1, 2011 from the tax imposed by subsection (a)
11of Section 3 after all required deposits in the Illinois
12Sports Facilities Fund, the amount equal to 8% of the net
13revenue realized from this Act plus an amount equal to 8% of
14the net revenue realized from any tax imposed under Section
154.05 of the Chicago World's Fair-1992 Authority Act during the
16preceding month shall be deposited in the Local Tourism Fund
17each month for purposes authorized by Section 605-705 of the
18Department of Commerce and Economic Opportunity Law (20 ILCS
19605/605-705). Of the remaining 60% of the amount of total net
20proceeds less any such proceeds paid into the Working Families
21Fund beginning on August 1, 2011 from the tax imposed by
22subsection (a) of Section 3 after all required deposits in the
23Illinois Sports Facilities Fund, an amount equal to 8% of the
24net revenue realized from this Act plus an amount equal to 8%
25of the net revenue realized from any tax imposed under Section
264.05 of the Chicago World's Fair-1992 Authority Act during the

 

 

SB2574- 160 -LRB103 32240 HLH 61456 b

1preceding month shall be deposited as follows: 18% of such
2amount shall be deposited into the Chicago Travel Industry
3Promotion Fund for the purposes described in subsection (n) of
4Section 5 of the Metropolitan Pier and Exposition Authority
5Act and the remaining 82% of such amount shall be deposited
6into the Local Tourism Fund each month for purposes authorized
7by Section 605-705 of the Department of Commerce and Economic
8Opportunity Law. Beginning on August 1, 1999 and ending on
9July 31, 2011, an amount equal to 4.5% of the net revenue
10realized from the Hotel Operators' Occupation Tax Act during
11the preceding month shall be deposited into the International
12Tourism Fund for the purposes authorized in Section 605-707 of
13the Department of Commerce and Economic Opportunity Law.
14Beginning on August 1, 2011, an amount equal to 4.5% of the net
15revenue realized from this Act net of any such proceeds paid
16into the Working Families Fund during the preceding month
17shall be deposited as follows: 55% of such amount shall be
18deposited into the Chicago Travel Industry Promotion Fund for
19the purposes described in subsection (n) of Section 5 of the
20Metropolitan Pier and Exposition Authority Act and the
21remaining 45% of such amount deposited into the International
22Tourism Fund for the purposes authorized in Section 605-707 of
23the Department of Commerce and Economic Opportunity Law. "Net
24revenue realized for a month" means the revenue collected by
25the State under that Act during the previous month less the
26amount paid out during that same month as refunds to taxpayers

 

 

SB2574- 161 -LRB103 32240 HLH 61456 b

1for overpayment of liability under that Act.
2    After making all these deposits, all other proceeds of the
3tax imposed under subsection (a) of Section 3 shall be
4deposited in the Tourism Promotion Fund in the State Treasury.
5All moneys received by the Department from the additional tax
6imposed under subsection (b) of Section 3 net of any such
7proceeds paid into the Working Families Fund shall be
8deposited into the Build Illinois Fund in the State Treasury.
9    The Department may, upon separate written notice to a
10taxpayer, require the taxpayer to prepare and file with the
11Department on a form prescribed by the Department within not
12less than 60 days after receipt of the notice an annual
13information return for the tax year specified in the notice.
14Such annual return to the Department shall include a statement
15of gross receipts as shown by the operator's last State income
16tax return. If the total receipts of the business as reported
17in the State income tax return do not agree with the gross
18receipts reported to the Department for the same period, the
19operator shall attach to his annual information return a
20schedule showing a reconciliation of the 2 amounts and the
21reasons for the difference. The operator's annual information
22return to the Department shall also disclose pay roll
23information of the operator's business during the year covered
24by such return and any additional reasonable information which
25the Department deems would be helpful in determining the
26accuracy of the monthly, quarterly or annual tax returns by

 

 

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1such operator as hereinbefore provided for in this Section.
2    If the annual information return required by this Section
3is not filed when and as required the taxpayer shall be liable
4for a penalty in an amount determined in accordance with
5Section 3-4 of the Uniform Penalty and Interest Act until such
6return is filed as required, the penalty to be assessed and
7collected in the same manner as any other penalty provided for
8in this Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The foregoing portion of this Section concerning the
18filing of an annual information return shall not apply to an
19operator who is not required to file an income tax return with
20the United States Government.
21(Source: P.A. 102-16, eff. 6-17-21.)
 
22    Section 45. The Motor Fuel Tax Law is amended by changing
23Sections 2b, 6, and 6a as follows:
 
24    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)

 

 

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1    Sec. 2b. Receiver's monthly return. In addition to the tax
2collection and reporting responsibilities imposed elsewhere in
3this Act, a person who is required to pay the tax imposed by
4Section 2a of this Act shall pay the tax to the Department by
5return showing all fuel purchased, acquired or received and
6sold, distributed or used during the preceding calendar month
7including losses of fuel as the result of evaporation or
8shrinkage due to temperature variations, and such other
9reasonable information as the Department may require. Losses
10of fuel as the result of evaporation or shrinkage due to
11temperature variations may not exceed 1% of the total gallons
12in storage at the beginning of the month, plus the receipts of
13gallonage during the month, minus the gallonage remaining in
14storage at the end of the month. Any loss reported that is in
15excess of this amount shall be subject to the tax imposed by
16Section 2a of this Law. On and after July 1, 2001, for each
176-month period January through June, net losses of fuel (for
18each category of fuel that is required to be reported on a
19return) as the result of evaporation or shrinkage due to
20temperature variations may not exceed 1% of the total gallons
21in storage at the beginning of each January, plus the receipts
22of gallonage each January through June, minus the gallonage
23remaining in storage at the end of each June. On and after July
241, 2001, for each 6-month period July through December, net
25losses of fuel (for each category of fuel that is required to
26be reported on a return) as the result of evaporation or

 

 

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1shrinkage due to temperature variations may not exceed 1% of
2the total gallons in storage at the beginning of each July,
3plus the receipts of gallonage each July through December,
4minus the gallonage remaining in storage at the end of each
5December. Any net loss reported that is in excess of this
6amount shall be subject to the tax imposed by Section 2a of
7this Law. For purposes of this Section, "net loss" means the
8number of gallons gained through temperature variations minus
9the number of gallons lost through temperature variations or
10evaporation for each of the respective 6-month periods.
11    The return shall be prescribed by the Department and shall
12be filed between the 1st and 20th days of each calendar month.
13The Department may, in its discretion, combine the returns
14filed under this Section, Section 5, and Section 5a of this
15Act. The return must be accompanied by appropriate
16computer-generated magnetic media supporting schedule data in
17the format required by the Department, unless, as provided by
18rule, the Department grants an exception upon petition of a
19taxpayer. If the return is filed timely, the seller shall take
20a discount of 2% through June 30, 2003 and 1.75% thereafter
21which is allowed to reimburse the seller for the expenses
22incurred in keeping records, preparing and filing returns,
23collecting and remitting the tax and supplying data to the
24Department on request. Prior to January 1, 2024, the vendor
25discount amount shall be 1.75%. On and after January 1, 2024,
26the vendor discount amount shall be 2% of the proceeds

 

 

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1collected during the calendar year; however, on and after
2January 1, 2024, in no event shall the discount allowed to any
3person be less than $5 in any calendar year or more than $1,000
4in any calendar year. The discount, however, shall be
5applicable only to the amount of payment which accompanies a
6return that is filed timely in accordance with this Section.
7The discount under this Section is not allowed for taxes paid
8on aviation fuel that are subject to the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.
10    Beginning on January 1, 2020 and ending with returns due
11on January 20, 2021, each person who is required to pay the tax
12imposed under Section 2a of this Act on aviation fuel sold or
13used in this State during the preceding calendar month shall,
14instead of reporting and paying tax on aviation fuel as
15otherwise required by this Section, report and pay such tax on
16a separate aviation fuel tax return or a separate line on the
17return. The requirements related to the return shall be as
18otherwise provided in this Section. Notwithstanding any other
19provisions of this Act to the contrary, a person required to
20pay the tax imposed by Section 2a of this Act on aviation fuel
21shall file all aviation fuel tax returns and shall make all
22aviation fuel tax payments by electronic means in the manner
23and form required by the Department. For purposes of this Law,
24"aviation fuel" means jet fuel and aviation gasoline.
25    If any payment provided for in this Section exceeds the
26receiver's liabilities under this Act, as shown on an original

 

 

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1return, the Department may authorize the receiver to credit
2such excess payment against liability subsequently to be
3remitted to the Department under this Act, in accordance with
4reasonable rules adopted by the Department. If the Department
5subsequently determines that all or any part of the credit
6taken was not actually due to the receiver, the receiver's
7discount shall be reduced by an amount equal to the difference
8between the discount as applied to the credit taken and that
9actually due, and that receiver shall be liable for penalties
10and interest on such difference.
11(Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19;
12101-604, eff. 12-13-19.)
 
13    (35 ILCS 505/6)  (from Ch. 120, par. 422)
14    Sec. 6. Collection of tax; distributors. A distributor who
15sells or distributes any motor fuel, which he is required by
16Section 5 to report to the Department when filing a return,
17shall (except as hereinafter provided) collect at the time of
18such sale and distribution, the amount of tax imposed under
19this Act on all such motor fuel sold and distributed, and at
20the time of making a return, the distributor shall pay to the
21Department the amount so collected less a discount of 2%
22through June 30, 2003 and 1.75% thereafter which is allowed to
23reimburse the distributor for the expenses incurred in keeping
24records, preparing and filing returns, collecting and
25remitting the tax and supplying data to the Department on

 

 

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1request, and shall also pay to the Department an amount equal
2to the amount that would be collectible as a tax in the event
3of a sale thereof on all such motor fuel used by said
4distributor during the period covered by the return. Prior to
5July 1, 2003, the discount amount shall be 2%. From July 1,
62003 through December 31, 2023, the discount amount shall be
71.75%. On and after January 1, 2024, the discount amount shall
8be 2% of the proceeds collected during the calendar year;
9however, on and after January 1, 2024, in no event shall the
10discount allowed to any distributor be less than $5 in any
11calendar year or more than $1,000 in any calendar year.
12However, no payment shall be made based upon dyed diesel fuel
13used by the distributor for non-highway purposes. The discount
14shall only be applicable to the amount of tax payment which
15accompanies a return which is filed timely in accordance with
16Section 5 of this Act. In each subsequent sale of motor fuel on
17which the amount of tax imposed under this Act has been
18collected as provided in this Section, the amount so collected
19shall be added to the selling price, so that the amount of tax
20is paid ultimately by the user of the motor fuel. However, no
21collection or payment shall be made in the case of the sale or
22use of any motor fuel to the extent to which such sale or use
23of motor fuel may not, under the constitution and statutes of
24the United States, be made the subject of taxation by this
25State. A person whose license to act as a distributor of fuel
26has been revoked shall, at the time of making a return, also

 

 

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1pay to the Department an amount equal to the amount that would
2be collectible as a tax in the event of a sale thereof on all
3motor fuel, which he is required by the second paragraph of
4Section 5 to report to the Department in making a return, and
5which he had on hand on the date on which the license was
6revoked, and with respect to which no tax had been previously
7paid under this Act.
8    A distributor may make tax free sales of motor fuel, with
9respect to which he is otherwise required to collect the tax,
10only as specified in the following items 1 through 7.
11        1. When the sale is made to a person holding a valid
12    unrevoked license as a distributor, by making a specific
13    notation thereof on invoices or sales slip covering each
14    sale.
15        2. When the sale is made with delivery to a purchaser
16    outside of this State.
17        3. When the sale is made to the Federal Government or
18    its instrumentalities.
19        4. When the sale is made to a municipal corporation
20    owning and operating a local transportation system for
21    public service in this State when an official certificate
22    of exemption is obtained in lieu of the tax.
23        5. When the sale is made to a privately owned public
24    utility owning and operating 2 axle vehicles designed and
25    used for transporting more than 7 passengers, which
26    vehicles are used as common carriers in general

 

 

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1    transportation of passengers, are not devoted to any
2    specialized purpose and are operated entirely within the
3    territorial limits of a single municipality or of any
4    group of contiguous municipalities, or in a close radius
5    thereof, and the operations of which are subject to the
6    regulations of the Illinois Commerce Commission, when an
7    official certificate of exemption is obtained in lieu of
8    the tax.
9        6. When a sale of special fuel is made to a person
10    holding a valid, unrevoked license as a supplier, by
11    making a specific notation thereof on the invoice or sales
12    slip covering each such sale.
13        7. When a sale of dyed diesel fuel is made by the
14    licensed distributor to the end user of the fuel who is not
15    a licensed distributor or a licensed supplier for
16    non-highway purposes and the fuel is (i) delivered from a
17    vehicle designed for the specific purpose of such sales
18    and delivered directly into a stationary bulk storage tank
19    that displays the notice required by Section 4f of this
20    Act, (ii) delivered from a vehicle designed for the
21    specific purpose of such sales and delivered directly into
22    the fuel supply tanks of non-highway vehicles that are not
23    required to be registered for highway use, or (iii)
24    dispensed from a dyed diesel fuel dispensing facility that
25    has withdrawal facilities that are not readily accessible
26    to and are not capable of dispensing dyed diesel fuel into

 

 

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1    the fuel supply tank of a motor vehicle.
2        A specific notation is required on the invoice or
3    sales slip covering such sales, and any supporting
4    documentation that may be required by the Department must
5    be obtained by the distributor. The distributor shall
6    obtain and keep the supporting documentation in such form
7    as the Department may require by rule.
8        For purposes of this item 7, a dyed diesel fuel
9    dispensing facility is considered to have withdrawal
10    facilities that are "not readily accessible to and not
11    capable of dispensing dyed diesel fuel into the fuel
12    supply tank of a motor vehicle" only if the dyed diesel
13    fuel is delivered from: (i) a dispenser hose that is short
14    enough so that it will not reach the fuel supply tank of a
15    motor vehicle or (ii) a dispenser that is enclosed by a
16    fence or other physical barrier so that a vehicle cannot
17    pull alongside the dispenser to permit fueling.
18        8. (Blank).
19    All special fuel sold or used for non-highway purposes
20must have a dye added in accordance with Section 4d of this
21Law.
22    All suits or other proceedings brought for the purpose of
23recovering any taxes, interest or penalties due the State of
24Illinois under this Act may be maintained in the name of the
25Department.
26(Source: P.A. 102-1019, eff. 5-27-22.)
 

 

 

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1    (35 ILCS 505/6a)  (from Ch. 120, par. 422a)
2    Sec. 6a. Collection of tax; suppliers. A supplier, other
3than a licensed distributor, who sells or distributes any
4special fuel, which he is required by Section 5a to report to
5the Department when filing a return, shall (except as
6hereinafter provided) collect at the time of such sale and
7distribution, the amount of tax imposed under this Act on all
8such special fuel sold and distributed, and at the time of
9making a return, the supplier shall pay to the Department the
10amount so collected less a discount of 2% through June 30, 2003
11and 1.75% thereafter which is allowed to reimburse the
12supplier for the expenses incurred in keeping records,
13preparing and filing returns, collecting and remitting the tax
14and supplying data to the Department on request, and shall
15also pay to the Department an amount equal to the amount that
16would be collectible as a tax in the event of a sale thereof on
17all such special fuel used by said supplier during the period
18covered by the return. Prior to July 1, 2003, the discount
19amount shall be 2%. From July 1, 2003 through December 31,
202023, the discount amount shall be 1.75%. On and after January
211, 2024, the discount amount shall be 2% of the proceeds
22collected during the calendar year; however, on and after
23January 1, 2024, in no event shall the discount allowed to any
24distributor be less than $5 in any calendar year or more than
25$1,000 in any calendar year. However, no payment shall be made

 

 

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1based upon dyed diesel fuel used by said supplier for
2non-highway purposes. The discount shall only be applicable to
3the amount of tax payment which accompanies a return which is
4filed timely in accordance with Section 5(a) of this Act. In
5each subsequent sale of special fuel on which the amount of tax
6imposed under this Act has been collected as provided in this
7Section, the amount so collected shall be added to the selling
8price, so that the amount of tax is paid ultimately by the user
9of the special fuel. However, no collection or payment shall
10be made in the case of the sale or use of any special fuel to
11the extent to which such sale or use of motor fuel may not,
12under the Constitution and statutes of the United States, be
13made the subject of taxation by this State.
14    A person whose license to act as supplier of special fuel
15has been revoked shall, at the time of making a return, also
16pay to the Department an amount equal to the amount that would
17be collectible as a tax in the event of a sale thereof on all
18special fuel, which he is required by the 1st paragraph of
19Section 5a to report to the Department in making a return.
20    A supplier may make tax-free sales of special fuel, with
21respect to which he is otherwise required to collect the tax,
22only as specified in the following items 1 through 7.
23        1. When the sale is made to the federal government or
24    its instrumentalities.
25        2. When the sale is made to a municipal corporation
26    owning and operating a local transportation system for

 

 

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1    public service in this State when an official certificate
2    of exemption is obtained in lieu of the tax.
3        3. When the sale is made to a privately owned public
4    utility owning and operating 2 axle vehicles designed and
5    used for transporting more than 7 passengers, which
6    vehicles are used as common carriers in general
7    transportation of passengers, are not devoted to any
8    specialized purpose and are operated entirely within the
9    territorial limits of a single municipality or of any
10    group of contiguous municipalities, or in a close radius
11    thereof, and the operations of which are subject to the
12    regulations of the Illinois Commerce Commission, when an
13    official certificate of exemption is obtained in lieu of
14    the tax.
15        4. When a sale is made to a person holding a valid
16    unrevoked license as a supplier or a distributor by making
17    a specific notation thereof on invoice or sales slip
18    covering each such sale.
19        5. When a sale of dyed diesel fuel is made by the
20    licensed supplier to the end user of the fuel who is not a
21    licensed distributor or licensed supplier for non-highway
22    purposes and the fuel is (i) delivered from a vehicle
23    designed for the specific purpose of such sales and
24    delivered directly into a stationary bulk storage tank
25    that displays the notice required by Section 4f of this
26    Act, (ii) delivered from a vehicle designed for the

 

 

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1    specific purpose of such sales and delivered directly into
2    the fuel supply tanks of non-highway vehicles that are not
3    required to be registered for highway use, or (iii)
4    dispensed from a dyed diesel fuel dispensing facility that
5    has withdrawal facilities that are not readily accessible
6    to and are not capable of dispensing dyed diesel fuel into
7    the fuel supply tank of a motor vehicle.
8        A specific notation is required on the invoice or
9    sales slip covering such sales, and any supporting
10    documentation that may be required by the Department must
11    be obtained by the supplier. The supplier shall obtain and
12    keep the supporting documentation in such form as the
13    Department may require by rule.
14        For purposes of this item 5, a dyed diesel fuel
15    dispensing facility is considered to have withdrawal
16    facilities that are "not readily accessible to and not
17    capable of dispensing dyed diesel fuel into the fuel
18    supply tank of a motor vehicle" only if the dyed diesel
19    fuel is delivered from: (i) a dispenser hose that is short
20    enough so that it will not reach the fuel supply tank of a
21    motor vehicle or (ii) a dispenser that is enclosed by a
22    fence or other physical barrier so that a vehicle cannot
23    pull alongside the dispenser to permit fueling.
24        6. (Blank).
25        7. When a sale of special fuel is made to a person
26    where delivery is made outside of this State.

 

 

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1    All special fuel sold or used for non-highway purposes
2must have a dye added in accordance with Section 4d of this
3Law.
4    All suits or other proceedings brought for the purpose of
5recovering any taxes, interest or penalties due the State of
6Illinois under this Act may be maintained in the name of the
7Department.
8(Source: P.A. 102-1019, eff. 5-27-22.)
 
9    Section 50. The Telecommunications Excise Tax Act is
10amended by changing Section 6 as follows:
 
11    (35 ILCS 630/6)  (from Ch. 120, par. 2006)
12    Sec. 6. Returns; payments. Except as provided hereinafter
13in this Section, on or before the last day of each month, each
14retailer maintaining a place of business in this State shall
15make a return to the Department for the preceding calendar
16month, stating:
17        1. His name;
18        2. The address of his principal place of business, or
19    the address of the principal place of business (if that is
20    a different address) from which he engages in the business
21    of transmitting telecommunications;
22        3. Total amount of gross charges billed by him during
23    the preceding calendar month for providing
24    telecommunications during such calendar month;

 

 

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1        4. Total amount received by him during the preceding
2    calendar month on credit extended;
3        5. Deductions allowed by law;
4        6. Gross charges which were billed by him during the
5    preceding calendar month and upon the basis of which the
6    tax is imposed;
7        7. Amount of tax (computed upon Item 6);
8        8. Such other reasonable information as the Department
9    may require.
10    Any taxpayer required to make payments under this Section
11may make the payments by electronic funds transfer. The
12Department shall adopt rules necessary to effectuate a program
13of electronic funds transfer. Any taxpayer who has average
14monthly tax billings due to the Department under this Act and
15the Simplified Municipal Telecommunications Tax Act that
16exceed $1,000 shall make all payments by electronic funds
17transfer as required by rules of the Department and shall file
18the return required by this Section by electronic means as
19required by rules of the Department.
20    If the retailer's average monthly tax billings due to the
21Department under this Act and the Simplified Municipal
22Telecommunications Tax Act do not exceed $1,000, the
23Department may authorize his returns to be filed on a quarter
24annual basis, with the return for January, February and March
25of a given year being due by April 30 of such year; with the
26return for April, May and June of a given year being due by

 

 

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1July 31st of such year; with the return for July, August and
2September of a given year being due by October 31st of such
3year; and with the return of October, November and December of
4a given year being due by January 31st of the following year.
5    If the retailer is otherwise required to file a monthly or
6quarterly return and if the retailer's average monthly tax
7billings due to the Department under this Act and the
8Simplified Municipal Telecommunications Tax Act do not exceed
9$400, the Department may authorize his or her return to be
10filed on an annual basis, with the return for a given year
11being due by January 31st of the following year.
12    Notwithstanding any other provision of this Article
13containing the time within which a retailer may file his
14return, in the case of any retailer who ceases to engage in a
15kind of business which makes him responsible for filing
16returns under this Article, such retailer shall file a final
17return under this Article with the Department not more than
18one month after discontinuing such business.
19    In making such return, the retailer shall determine the
20value of any consideration other than money received by him
21and he shall include such value in his return. Such
22determination shall be subject to review and revision by the
23Department in the manner hereinafter provided for the
24correction of returns.
25    Each retailer whose average monthly liability to the
26Department under this Article and the Simplified Municipal

 

 

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1Telecommunications Tax Act was $25,000 or more during the
2preceding calendar year, excluding the month of highest
3liability and the month of lowest liability in such calendar
4year, and who is not operated by a unit of local government,
5shall make estimated payments to the Department on or before
6the 7th, 15th, 22nd and last day of the month during which tax
7collection liability to the Department is incurred in an
8amount not less than the lower of either 22.5% of the
9retailer's actual tax collections for the month or 25% of the
10retailer's actual tax collections for the same calendar month
11of the preceding year. The amount of such quarter monthly
12payments shall be credited against the final liability of the
13retailer's return for that month. Any outstanding credit,
14approved by the Department, arising from the retailer's
15overpayment of its final liability for any month may be
16applied to reduce the amount of any subsequent quarter monthly
17payment or credited against the final liability of the
18retailer's return for any subsequent month. If any quarter
19monthly payment is not paid at the time or in the amount
20required by this Section, the retailer shall be liable for
21penalty and interest on the difference between the minimum
22amount due as a payment and the amount of such payment actually
23and timely paid, except insofar as the retailer has previously
24made payments for that month to the Department in excess of the
25minimum payments previously due.
26    The retailer making the return herein provided for shall,

 

 

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1at the time of making such return, pay to the Department the
2amount of tax herein imposed, less a discount of 1% prior to
3January 1, 2024 and 2% on and after January 1, 2024 which is
4allowed to reimburse the retailer for the expenses incurred in
5keeping records, billing the customer, preparing and filing
6returns, remitting the tax, and supplying data to the
7Department upon request. No discount may be claimed by a
8retailer on returns not timely filed and for taxes not timely
9remitted. On and after January 1, 2024, in no event shall the
10discount allowed to any retailer be more than $1,000 in any
11calendar year.
12    If any payment provided for in this Section exceeds the
13retailer's liabilities under this Act, as shown on an original
14return, the Department may authorize the retailer to credit
15such excess payment against liability subsequently to be
16remitted to the Department under this Act, in accordance with
17reasonable rules adopted by the Department. If the Department
18subsequently determines that all or any part of the credit
19taken was not actually due to the retailer, the retailer's
20discount shall be reduced by an amount equal to the difference
21between the discount as applied to the credit taken and that
22actually due, and that retailer shall be liable for penalties
23and interest on such difference.
24    Beginning February 1, 2024, each month the Department
25shall pay into the Working Families Fund an amount equal to any
26net revenue realized for the preceding month as a result of the

 

 

SB2574- 180 -LRB103 32240 HLH 61456 b

1limit on the vendor's discount of $1,000 annually, net of the
2difference between 1% and the vendor's discount of 2%.
3    On and after the effective date of this Article of 1985, of
4the moneys received by the Department of Revenue pursuant to
5this Article, other than moneys received pursuant to the
6additional taxes imposed by Public Act 90-548 and net of any
7amount paid into the Working Families Fund:
8        (1) $1,000,000 shall be paid each month into the
9    Common School Fund;
10        (2) beginning on the first day of the first calendar
11    month to occur on or after the effective date of this
12    amendatory Act of the 98th General Assembly, an amount
13    equal to 1/12 of 5% of the cash receipts collected during
14    the preceding fiscal year by the Audit Bureau of the
15    Department from the tax under this Act and the Simplified
16    Municipal Telecommunications Tax Act shall be paid each
17    month into the Tax Compliance and Administration Fund;
18    those moneys shall be used, subject to appropriation, to
19    fund additional auditors and compliance personnel at the
20    Department of Revenue; and
21        (3) the remainder shall be deposited into the General
22    Revenue Fund.
23    On and after February 1, 1998, however, of the moneys
24received by the Department of Revenue pursuant to the
25additional taxes imposed by Public Act 90-548 net of any
26amount paid into the Working Families Fund, one-half shall be

 

 

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1deposited into the School Infrastructure Fund and one-half
2shall be deposited into the Common School Fund. On and after
3the effective date of this amendatory Act of the 91st General
4Assembly, if in any fiscal year the total of the moneys
5deposited into the School Infrastructure Fund under this Act
6is less than the total of the moneys deposited into that Fund
7from the additional taxes imposed by Public Act 90-548 during
8fiscal year 1999, then, as soon as possible after the close of
9the fiscal year, the Comptroller shall order transferred and
10the Treasurer shall transfer from the General Revenue Fund to
11the School Infrastructure Fund an amount equal to the
12difference between the fiscal year total deposits and the
13total amount deposited into the Fund in fiscal year 1999.
14(Source: P.A. 100-1171, eff. 1-4-19.)
 
15    Section 55. The Liquor Control Act of 1934 is amended by
16changing Sections 8-1 and 8-2 as follows:
 
17    (235 ILCS 5/8-1)
18    Sec. 8-1. A tax is imposed upon the privilege of engaging
19in business as a manufacturer or as an importing distributor
20of alcoholic liquor other than beer at the rate of $0.185 per
21gallon until September 1, 2009 and $0.231 per gallon beginning
22September 1, 2009 for cider containing not less than 0.5%
23alcohol by volume nor more than 7% alcohol by volume, $0.73 per
24gallon until September 1, 2009 and $1.39 per gallon beginning

 

 

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1September 1, 2009 for wine other than cider containing less
2than 7% alcohol by volume, and $4.50 per gallon until
3September 1, 2009 and $8.55 per gallon beginning September 1,
42009 on alcohol and spirits manufactured and sold or used by
5such manufacturer, or as agent for any other person, or sold or
6used by such importing distributor, or as agent for any other
7person. A tax is imposed upon the privilege of engaging in
8business as a manufacturer of beer or as an importing
9distributor of beer at the rate of $0.185 per gallon until
10September 1, 2009 and $0.231 per gallon beginning September 1,
112009 on all beer, regardless of alcohol by volume,
12manufactured and sold or used by such manufacturer, or as
13agent for any other person, or sold or used by such importing
14distributor, or as agent for any other person. Any brewer
15manufacturing beer in this State shall be entitled to and
16given a credit or refund of 75% of the tax imposed on each
17gallon of beer up to 4.9 million gallons per year in any given
18calendar year for tax paid or payable on beer produced and sold
19in the State of Illinois.
20    For purposes of this Section, "beer" means beer, ale,
21porter, stout, and other similar fermented beverages of any
22name or description containing one-half of one percent or more
23of alcohol by volume, brewed or produced from malt, wholly or
24in part, or from any substitute for malt.
25    For the purpose of this Section, "cider" means any
26alcoholic beverage obtained by the alcohol fermentation of the

 

 

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1juice of apples or pears including, but not limited to,
2flavored, sparkling, or carbonated cider.
3    The credit or refund created by this Act shall apply to all
4beer taxes in the calendar years 1982 through 1986.
5    The increases made by this amendatory Act of the 91st
6General Assembly in the rates of taxes imposed under this
7Section shall apply beginning on July 1, 1999.
8    A tax at the rate of 1¢ per gallon on beer and 48¢ per
9gallon on alcohol and spirits is also imposed upon the
10privilege of engaging in business as a retailer or as a
11distributor who is not also an importing distributor with
12respect to all beer and all alcohol and spirits owned or
13possessed by such retailer or distributor when this amendatory
14Act of 1969 becomes effective, and with respect to which the
15additional tax imposed by this amendatory Act upon
16manufacturers and importing distributors does not apply.
17Retailers and distributors who are subject to the additional
18tax imposed by this paragraph of this Section shall be
19required to inventory such alcoholic liquor and to pay this
20additional tax in a manner prescribed by the Department.
21    The provisions of this Section shall be construed to apply
22to any importing distributor engaging in business in this
23State, whether licensed or not.
24    However, such tax is not imposed upon any such business as
25to any alcoholic liquor shipped outside Illinois by an
26Illinois licensed manufacturer or importing distributor, nor

 

 

SB2574- 184 -LRB103 32240 HLH 61456 b

1as to any alcoholic liquor delivered in Illinois by an
2Illinois licensed manufacturer or importing distributor to a
3purchaser for immediate transportation by the purchaser to
4another state into which the purchaser has a legal right,
5under the laws of such state, to import such alcoholic liquor,
6nor as to any alcoholic liquor other than beer sold by one
7Illinois licensed manufacturer or importing distributor to
8another Illinois licensed manufacturer or importing
9distributor to the extent to which the sale of alcoholic
10liquor other than beer by one Illinois licensed manufacturer
11or importing distributor to another Illinois licensed
12manufacturer or importing distributor is authorized by the
13licensing provisions of this Act, nor to alcoholic liquor
14whether manufactured in or imported into this State when sold
15to a "non-beverage user" licensed by the State for use in the
16manufacture of any of the following when they are unfit for
17beverage purposes:
18    Patent and proprietary medicines and medicinal,
19antiseptic, culinary and toilet preparations;
20    Flavoring extracts and syrups and food products;
21    Scientific, industrial and chemical products, excepting
22denatured alcohol;
23    Or for scientific, chemical, experimental or mechanical
24purposes;
25    Nor is the tax imposed upon the privilege of engaging in
26any business in interstate commerce or otherwise, which

 

 

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1business may not, under the Constitution and Statutes of the
2United States, be made the subject of taxation by this State.
3    The tax herein imposed shall be in addition to all other
4occupation or privilege taxes imposed by the State of Illinois
5or political subdivision thereof.
6    If any alcoholic liquor manufactured in or imported into
7this State is sold to a licensed manufacturer or importing
8distributor by a licensed manufacturer or importing
9distributor to be used solely as an ingredient in the
10manufacture of any beverage for human consumption, the tax
11imposed upon such purchasing manufacturer or importing
12distributor shall be reduced by the amount of the taxes which
13have been paid by the selling manufacturer or importing
14distributor under this Act as to such alcoholic liquor so used
15to the Department of Revenue.
16    If any person received any alcoholic liquors from a
17manufacturer or importing distributor, with respect to which
18alcoholic liquors no tax is imposed under this Article, and
19such alcoholic liquor shall thereafter be disposed of in such
20manner or under such circumstances as may cause the same to
21become the base for the tax imposed by this Article, such
22person shall make the same reports and returns, pay the same
23taxes and be subject to all other provisions of this Article
24relating to manufacturers and importing distributors.
25    Nothing in this Article shall be construed to require the
26payment to the Department of the taxes imposed by this Article

 

 

SB2574- 186 -LRB103 32240 HLH 61456 b

1more than once with respect to any quantity of alcoholic
2liquor sold or used within this State.
3    No tax is imposed by this Act on sales of alcoholic liquor
4by Illinois licensed foreign importers to Illinois licensed
5importing distributors.
6    Beginning February 1, 2024, each month the Department
7shall pay into the Working Families Fund an amount equal to any
8net proceeds for the preceding month as a result of changes in
9this amendatory Act of the 103rd General Assembly to the
10discount allowed to distributors under Section 8-2 this Act.
11All of the proceeds of the additional tax imposed by Public Act
1296-34 net of any portion paid into the Working Families Fund
13shall be deposited by the Department into the Capital Projects
14Fund. The remainder of the tax imposed by this Act shall be
15deposited by the Department into the General Revenue Fund.
16    A manufacturer of beer that imports or transfers beer into
17this State must comply with the provisions of this Section
18with regard to the beer imported into this State.
19    The provisions of this Section 8-1 are severable under
20Section 1.31 of the Statute on Statutes.
21(Source: P.A. 100-885, eff. 8-14-18; 101-16, eff. 6-14-19.)
 
22    (235 ILCS 5/8-2)  (from Ch. 43, par. 159)
23    Sec. 8-2. Payments; reports. It is the duty of each
24manufacturer with respect to alcoholic liquor produced or
25imported by such manufacturer, or purchased tax-free by such

 

 

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1manufacturer from another manufacturer or importing
2distributor, and of each importing distributor as to alcoholic
3liquor purchased by such importing distributor from foreign
4importers or from anyone from any point in the United States
5outside of this State or purchased tax-free from another
6manufacturer or importing distributor, to pay the tax imposed
7by Section 8-1 to the Department of Revenue on or before the
815th day of the calendar month following the calendar month in
9which such alcoholic liquor is sold or used by such
10manufacturer or by such importing distributor other than in an
11authorized tax-free manner or to pay that tax electronically
12as provided in this Section.
13    Each manufacturer and each importing distributor shall
14make payment under one of the following methods: (1) on or
15before the 15th day of each calendar month, file in person or
16by United States first-class mail, postage pre-paid, with the
17Department of Revenue, on forms prescribed and furnished by
18the Department, a report in writing in such form as may be
19required by the Department in order to compute, and assure the
20accuracy of, the tax due on all taxable sales and uses of
21alcoholic liquor occurring during the preceding month. Payment
22of the tax in the amount disclosed by the report shall
23accompany the report or, (2) on or before the 15th day of each
24calendar month, electronically file with the Department of
25Revenue, on forms prescribed and furnished by the Department,
26an electronic report in such form as may be required by the

 

 

SB2574- 188 -LRB103 32240 HLH 61456 b

1Department in order to compute, and assure the accuracy of,
2the tax due on all taxable sales and uses of alcoholic liquor
3occurring during the preceding month. An electronic payment of
4the tax in the amount disclosed by the report shall accompany
5the report. A manufacturer or distributor who files an
6electronic report and electronically pays the tax imposed
7pursuant to Section 8-1 to the Department of Revenue on or
8before the 15th day of the calendar month following the
9calendar month in which such alcoholic liquor is sold or used
10by that manufacturer or importing distributor other than in an
11authorized tax-free manner shall pay to the Department the
12amount of the tax imposed pursuant to Section 8-1, less a
13discount which is allowed to reimburse the manufacturer or
14importing distributor for the expenses incurred in keeping and
15maintaining records, preparing and filing the electronic
16returns, remitting the tax, and supplying data to the
17Department upon request.
18    The discount shall be in an amount as follows:
19        (1) For original returns due on or after January 1,
20    2003 through September 30, 2003, the discount shall be
21    1.75% or $1,250 per return, whichever is less;
22        (2) For original returns due on or after October 1,
23    2003 through September 30, 2004, the discount shall be 2%
24    or $3,000 per return, whichever is less; and
25        (3) For original returns due on or after October 1,
26    2004, the discount shall be 2% or $2,000 per return,

 

 

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1    whichever is less; and .
2        (4) For original returns due on or after January 1,
3    2024, 2% of the proceeds collected during the calendar
4    year; however, on and after January 1, 2024, in no event
5    shall the discount allowed to any manufacturer or
6    distributor be less than $5 in any calendar year or more
7    than $1,000 in any calendar year.
8    The Department may, if it deems it necessary in order to
9insure the payment of the tax imposed by this Article, require
10returns to be made more frequently than and covering periods
11of less than a month. Such return shall contain such further
12information as the Department may reasonably require.
13    It shall be presumed that all alcoholic liquors acquired
14or made by any importing distributor or manufacturer have been
15sold or used by him in this State and are the basis for the tax
16imposed by this Article unless proven, to the satisfaction of
17the Department, that such alcoholic liquors are (1) still in
18the possession of such importing distributor or manufacturer,
19or (2) prior to the termination of possession have been lost by
20theft or through unintentional destruction, or (3) that such
21alcoholic liquors are otherwise exempt from taxation under
22this Act.
23    If any payment provided for in this Section exceeds the
24manufacturer's or importing distributor's liabilities under
25this Act, as shown on an original report, the manufacturer or
26importing distributor may credit such excess payment against

 

 

SB2574- 190 -LRB103 32240 HLH 61456 b

1liability subsequently to be remitted to the Department under
2this Act, in accordance with reasonable rules adopted by the
3Department. If the Department subsequently determines that all
4or any part of the credit taken was not actually due to the
5manufacturer or importing distributor, the manufacturer's or
6importing distributor's discount shall be reduced by an amount
7equal to the difference between the discount as applied to the
8credit taken and that actually due, and the manufacturer or
9importing distributor shall be liable for penalties and
10interest on such difference.
11    The Department may require any foreign importer to file
12monthly information returns, by the 15th day of the month
13following the month which any such return covers, if the
14Department determines this to be necessary to the proper
15performance of the Department's functions and duties under
16this Act. Such return shall contain such information as the
17Department may reasonably require.
18    Every manufacturer and importing distributor, except for a
19manufacturer or importing distributor that in the preceding
20year had less than $50,000 of tax liability under this
21Article, shall also file, with the Department, a bond in an
22amount not less than $1,000 and not to exceed $100,000 on a
23form to be approved by, and with a surety or sureties
24satisfactory to, the Department. Such bond shall be
25conditioned upon the manufacturer or importing distributor
26paying to the Department all monies becoming due from such

 

 

SB2574- 191 -LRB103 32240 HLH 61456 b

1manufacturer or importing distributor under this Article. The
2Department shall fix the penalty of such bond in each case,
3taking into consideration the amount of alcoholic liquor
4expected to be sold and used by such manufacturer or importing
5distributor, and the penalty fixed by the Department shall be
6sufficient, in the Department's opinion, to protect the State
7of Illinois against failure to pay any amount due under this
8Article, but the amount of the penalty fixed by the Department
9shall not exceed twice the amount of tax liability of a monthly
10return, nor shall the amount of such penalty be less than
11$1,000. The Department shall notify the State Commission of
12the Department's approval or disapproval of any such
13manufacturer's or importing distributor's bond, or of the
14termination or cancellation of any such bond, or of the
15Department's direction to a manufacturer or importing
16distributor that he must file additional bond in order to
17comply with this Section. The Commission shall not issue a
18license to any applicant for a manufacturer's or importing
19distributor's license unless the Commission has received a
20notification from the Department showing that such applicant
21has filed a satisfactory bond with the Department hereunder
22and that such bond has been approved by the Department.
23Failure by any licensed manufacturer or importing distributor
24to keep a satisfactory bond in effect with the Department or to
25furnish additional bond to the Department, when required
26hereunder by the Department to do so, shall be grounds for the

 

 

SB2574- 192 -LRB103 32240 HLH 61456 b

1revocation or suspension of such manufacturer's or importing
2distributor's license by the Commission. If a manufacturer or
3importing distributor fails to pay any amount due under this
4Article, his bond with the Department shall be deemed
5forfeited, and the Department may institute a suit in its own
6name on such bond.
7    After notice and opportunity for a hearing the State
8Commission may revoke or suspend the license of any
9manufacturer or importing distributor who fails to comply with
10the provisions of this Section. Notice of such hearing and the
11time and place thereof shall be in writing and shall contain a
12statement of the charges against the licensee. Such notice may
13be given by United States registered or certified mail with
14return receipt requested, addressed to the person concerned at
15his last known address and shall be given not less than 7 days
16prior to the date fixed for the hearing. An order revoking or
17suspending a license under the provisions of this Section may
18be reviewed in the manner provided in Section 7-10 of this Act.
19No new license shall be granted to a person whose license has
20been revoked for a violation of this Section or, in case of
21suspension, shall such suspension be terminated until he has
22paid to the Department all taxes and penalties which he owes
23the State under the provisions of this Act.
24    Every manufacturer or importing distributor who has, as
25verified by the Department, continuously complied with the
26conditions of the bond under this Act for a period of 2 years

 

 

SB2574- 193 -LRB103 32240 HLH 61456 b

1shall be considered to be a prior continuous compliance
2taxpayer. In determining the consecutive period of time for
3qualification as a prior continuous compliance taxpayer, any
4consecutive period of time of qualifying compliance
5immediately prior to the effective date of this amendatory Act
6of 1987 shall be credited to any manufacturer or importing
7distributor.
8    A manufacturer or importing distributor that is a prior
9continuous compliance taxpayer under this Section and becomes
10a successor as the result of an acquisition, merger, or
11consolidation of a manufacturer or importing distributor shall
12be deemed to be a prior continuous compliance taxpayer with
13respect to the acquired, merged, or consolidated entity.
14    Every prior continuous compliance taxpayer shall be exempt
15from the bond requirements of this Act until the Department
16has determined the taxpayer to be delinquent in the filing of
17any return or deficient in the payment of any tax under this
18Act. Any taxpayer who fails to pay an admitted or established
19liability under this Act may also be required to post bond or
20other acceptable security with the Department guaranteeing the
21payment of such admitted or established liability.
22    The Department shall discharge any surety and shall
23release and return any bond or security deposit assigned,
24pledged or otherwise provided to it by a taxpayer under this
25Section within 30 days after: (1) such taxpayer becomes a
26prior continuous compliance taxpayer; or (2) such taxpayer has

 

 

SB2574- 194 -LRB103 32240 HLH 61456 b

1ceased to collect receipts on which he is required to remit tax
2to the Department, has filed a final tax return, and has paid
3to the Department an amount sufficient to discharge his
4remaining tax liability as determined by the Department under
5this Act.
6(Source: P.A. 100-1171, eff. 1-4-19; 101-37, eff. 7-3-19.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.