94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB4170

 

Introduced 10/27/2005, by Rep. Aaron Schock - Ruth Munson

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-69 new
30 ILCS 105/6z-70 new
30 ILCS 105/8h
30 ILCS 105/8n 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

    Amends the State Finance Act. Creates the Home Emergency Assistance Targeted Relief Fund as a special fund in the State treasury and provides that, from appropriations from the Fund, the Department of Healthcare and Family Services must use the moneys in the Fund for the purposes of energy assistance programs. Creates the Extra Fuel Tax Revenues Fund as a special fund in the State treasury. Requires the Treasurer, on the effective date of this amendatory Act, to transfer $50,000,000 from the General Revenue Fund to the Home Emergency Assistance Targeted Relief Fund. Provides that, beginning on the effective date of this amendatory Act, on the first day of each month, the Treasurer shall transfer the balance, if any, of the Extra Fuel Tax Revenues Fund to the General Revenue Fund until the cumulative amount transferred from the Extra Fuel Tax Revenues Fund to the General Revenue Fund reaches $50,000,000. Exempts the Home Emergency Assistance Targeted Relief Fund and the Extra Fuel Tax Revenues Fund from the administrative chargeback provisions of the Act. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In each of those Acts, provides that if, at any time during fiscal year 2006, the total net revenue realized for fiscal year 2006 that was collected by the State on the sale or use of motor fuel in fiscal year 2006 is equal to or exceeds the total net revenue realized for fiscal year 2005 that was collected by the State on the sale or use of motor fuel, then each month through July 2006 the Department shall pay into the Extra Fuels Tax Revenues Fund 80% of the net revenue realized for the preceding month from the 6.25% rate on the selling price of motor fuel and gasohol that was sold during fiscal year 2006. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4170 LRB094 14831 BDD 49824 b

1     AN ACT concerning finance.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 3. The State Finance Act is amended by changing
5 Section 8h and by adding Sections 6z-69, 6z-70, and 8n as
6 follows:
 
7     (30 ILCS 105/6z-69 new)
8     Sec. 6z-69. The Home Emergency Assistance Targeted Relief
9 Fund. The Home Emergency Assistance Targeted Relief Fund is
10 created as a special fund in the State treasury. From
11 appropriations to the Department of Healthcare and Family
12 Services from the Fund, the Department must use the moneys in
13 the Fund for the purposes of providing energy assistance under
14 the Energy Assistance Act and the the Good Samaritan Energy
15 Plan Act.
16     Moneys received for the purposes of this Section,
17 including, without limitation, appropriations and gifts,
18 grants, and awards from any public or private entity, must be
19 deposited into the Fund. Any interest earned on moneys in the
20 Fund must be deposited into the Fund.
 
21
22     (30 ILCS 105/6z-70 new)
23     Sec. 6z-70. Extra Fuel Tax Revenues Fund. The Extra Fuel
24 Tax Revenues Fund is created as a special fund in the State
25 treasury. Moneys received for the purposes of this Section,
26 including, without limitation, appropriations and gifts,
27 grants, and awards from any public or private entity, must be
28 deposited into the Fund. Any interest earned on moneys in the
29 Fund must be deposited into the Fund.
 
30     (30 ILCS 105/8h)

 

 

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1     Sec. 8h. Transfers to General Revenue Fund.
2     (a) Except as provided in subsection (b), notwithstanding
3 any other State law to the contrary, the Governor may, through
4 June 30, 2007, from time to time direct the State Treasurer and
5 Comptroller to transfer a specified sum from any fund held by
6 the State Treasurer to the General Revenue Fund in order to
7 help defray the State's operating costs for the fiscal year.
8 The total transfer under this Section from any fund in any
9 fiscal year shall not exceed the lesser of (i) 8% of the
10 revenues to be deposited into the fund during that fiscal year
11 or (ii) an amount that leaves a remaining fund balance of 25%
12 of the July 1 fund balance of that fiscal year. In fiscal year
13 2005 only, prior to calculating the July 1, 2004 final
14 balances, the Governor may calculate and direct the State
15 Treasurer with the Comptroller to transfer additional amounts
16 determined by applying the formula authorized in Public Act
17 93-839 to the funds balances on July 1, 2003. No transfer may
18 be made from a fund under this Section that would have the
19 effect of reducing the available balance in the fund to an
20 amount less than the amount remaining unexpended and unreserved
21 from the total appropriation from that fund estimated to be
22 expended for that fiscal year. This Section does not apply to
23 any funds that are restricted by federal law to a specific use,
24 to any funds in the Motor Fuel Tax Fund, the Intercity
25 Passenger Rail Fund, the Hospital Provider Fund, the Medicaid
26 Provider Relief Fund, the Reviewing Court Alternative Dispute
27 Resolution Fund, or the Voters' Guide Fund, the Foreign
28 Language Interpreter Fund, the Lawyers' Assistance Program
29 Fund, the Supreme Court Federal Projects Fund, the Supreme
30 Court Special State Projects Fund, or the Low-Level Radioactive
31 Waste Facility Development and Operation Fund, Home Emergency
32 Assistance Targeted Relief Fund, the Extra Fuel Tax Revenues
33 Fund, or the Hospital Basic Services Preservation Fund, or to
34 any funds to which subsection (f) of Section 20-40 of the
35 Nursing and Advanced Practice Nursing Act applies. No transfers
36 may be made under this Section from the Pet Population Control

 

 

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1 Fund. Notwithstanding any other provision of this Section, for
2 fiscal year 2004, the total transfer under this Section from
3 the Road Fund or the State Construction Account Fund shall not
4 exceed the lesser of (i) 5% of the revenues to be deposited
5 into the fund during that fiscal year or (ii) 25% of the
6 beginning balance in the fund. For fiscal year 2005 through
7 fiscal year 2007, no amounts may be transferred under this
8 Section from the Road Fund, the State Construction Account
9 Fund, the Criminal Justice Information Systems Trust Fund, the
10 Wireless Service Emergency Fund, or the Mandatory Arbitration
11 Fund.
12     In determining the available balance in a fund, the
13 Governor may include receipts, transfers into the fund, and
14 other resources anticipated to be available in the fund in that
15 fiscal year.
16     The State Treasurer and Comptroller shall transfer the
17 amounts designated under this Section as soon as may be
18 practicable after receiving the direction to transfer from the
19 Governor.
20     (b) This Section does not apply to: (i) the Ticket For The
21 Cure Fund; (ii) or to any fund established under the Community
22 Senior Services and Resources Act; or (iii) (ii) on or after
23 January 1, 2006 (the effective date of Public Act 94-511) this
24 amendatory Act of the 94th General Assembly, the Child Labor
25 and Day and Temporary Labor Enforcement Fund.
26 (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674,
27 eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04;
28 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff.
29 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff.
30 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645,
31 eff. 8-22-05; 94-648, eff. 1-1-06; revised 8-29-05.)
 
32     (30 ILCS 105/8n new)
33     Sec. 8n. Fund transfers.
34     (a) In addition to any other transfers that may be provided
35 for by law, as soon as practical after the effective date of

 

 

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1 this amendatory Act of the 94th General Assembly, the Treasurer
2 shall transfer the amount of $50,000,000 from the General
3 Revenue Fund to the Home Emergency Assistance Targeted Relief
4 Fund.
5     (b) In addition to any other transfers that may be provided
6 for by law, beginning on the effective date of this amendatory
7 Act of the 94th General Assembly, on the first day of each
8 month, the Treasurer shall transfer the balance, if any, of the
9 Extra Fuel Tax Revenues Fund to the General Revenue Fund. Once
10 the cumulative amount transferred from the Extra Fuel Tax
11 Revenues Fund to the General Revenue Fund reaches $50,000,000,
12 the transfers under this subsection must cease.
 
13     Section 5. The Use Tax Act is amended by changing Section 9
14 as follows:
 
15     (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
16     Sec. 9. Except as to motor vehicles, watercraft, aircraft,
17 and trailers that are required to be registered with an agency
18 of this State, each retailer required or authorized to collect
19 the tax imposed by this Act shall pay to the Department the
20 amount of such tax (except as otherwise provided) at the time
21 when he is required to file his return for the period during
22 which such tax was collected, less a discount of 2.1% prior to
23 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
24 per calendar year, whichever is greater, which is allowed to
25 reimburse the retailer for expenses incurred in collecting the
26 tax, keeping records, preparing and filing returns, remitting
27 the tax and supplying data to the Department on request. In the
28 case of retailers who report and pay the tax on a transaction
29 by transaction basis, as provided in this Section, such
30 discount shall be taken with each such tax remittance instead
31 of when such retailer files his periodic return. A retailer
32 need not remit that part of any tax collected by him to the
33 extent that he is required to remit and does remit the tax
34 imposed by the Retailers' Occupation Tax Act, with respect to

 

 

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1 the sale of the same property.
2     Where such tangible personal property is sold under a
3 conditional sales contract, or under any other form of sale
4 wherein the payment of the principal sum, or a part thereof, is
5 extended beyond the close of the period for which the return is
6 filed, the retailer, in collecting the tax (except as to motor
7 vehicles, watercraft, aircraft, and trailers that are required
8 to be registered with an agency of this State), may collect for
9 each tax return period, only the tax applicable to that part of
10 the selling price actually received during such tax return
11 period.
12     Except as provided in this Section, on or before the
13 twentieth day of each calendar month, such retailer shall file
14 a return for the preceding calendar month. Such return shall be
15 filed on forms prescribed by the Department and shall furnish
16 such information as the Department may reasonably require.
17     The Department may require returns to be filed on a
18 quarterly basis. If so required, a return for each calendar
19 quarter shall be filed on or before the twentieth day of the
20 calendar month following the end of such calendar quarter. The
21 taxpayer shall also file a return with the Department for each
22 of the first two months of each calendar quarter, on or before
23 the twentieth day of the following calendar month, stating:
24         1. The name of the seller;
25         2. The address of the principal place of business from
26     which he engages in the business of selling tangible
27     personal property at retail in this State;
28         3. The total amount of taxable receipts received by him
29     during the preceding calendar month from sales of tangible
30     personal property by him during such preceding calendar
31     month, including receipts from charge and time sales, but
32     less all deductions allowed by law;
33         4. The amount of credit provided in Section 2d of this
34     Act;
35         5. The amount of tax due;
36         5-5. The signature of the taxpayer; and

 

 

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1         6. Such other reasonable information as the Department
2     may require.
3     If a taxpayer fails to sign a return within 30 days after
4 the proper notice and demand for signature by the Department,
5 the return shall be considered valid and any amount shown to be
6 due on the return shall be deemed assessed.
7     Beginning October 1, 1993, a taxpayer who has an average
8 monthly tax liability of $150,000 or more shall make all
9 payments required by rules of the Department by electronic
10 funds transfer. Beginning October 1, 1994, a taxpayer who has
11 an average monthly tax liability of $100,000 or more shall make
12 all payments required by rules of the Department by electronic
13 funds transfer. Beginning October 1, 1995, a taxpayer who has
14 an average monthly tax liability of $50,000 or more shall make
15 all payments required by rules of the Department by electronic
16 funds transfer. Beginning October 1, 2000, a taxpayer who has
17 an annual tax liability of $200,000 or more shall make all
18 payments required by rules of the Department by electronic
19 funds transfer. The term "annual tax liability" shall be the
20 sum of the taxpayer's liabilities under this Act, and under all
21 other State and local occupation and use tax laws administered
22 by the Department, for the immediately preceding calendar year.
23 The term "average monthly tax liability" means the sum of the
24 taxpayer's liabilities under this Act, and under all other
25 State and local occupation and use tax laws administered by the
26 Department, for the immediately preceding calendar year
27 divided by 12. Beginning on October 1, 2002, a taxpayer who has
28 a tax liability in the amount set forth in subsection (b) of
29 Section 2505-210 of the Department of Revenue Law shall make
30 all payments required by rules of the Department by electronic
31 funds transfer.
32     Before August 1 of each year beginning in 1993, the
33 Department shall notify all taxpayers required to make payments
34 by electronic funds transfer. All taxpayers required to make
35 payments by electronic funds transfer shall make those payments
36 for a minimum of one year beginning on October 1.

 

 

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1     Any taxpayer not required to make payments by electronic
2 funds transfer may make payments by electronic funds transfer
3 with the permission of the Department.
4     All taxpayers required to make payment by electronic funds
5 transfer and any taxpayers authorized to voluntarily make
6 payments by electronic funds transfer shall make those payments
7 in the manner authorized by the Department.
8     The Department shall adopt such rules as are necessary to
9 effectuate a program of electronic funds transfer and the
10 requirements of this Section.
11     Before October 1, 2000, if the taxpayer's average monthly
12 tax liability to the Department under this Act, the Retailers'
13 Occupation Tax Act, the Service Occupation Tax Act, the Service
14 Use Tax Act was $10,000 or more during the preceding 4 complete
15 calendar quarters, he shall file a return with the Department
16 each month by the 20th day of the month next following the
17 month during which such tax liability is incurred and shall
18 make payments to the Department on or before the 7th, 15th,
19 22nd and last day of the month during which such liability is
20 incurred. On and after October 1, 2000, if the taxpayer's
21 average monthly tax liability to the Department under this Act,
22 the Retailers' Occupation Tax Act, the Service Occupation Tax
23 Act, and the Service Use Tax Act was $20,000 or more during the
24 preceding 4 complete calendar quarters, he shall file a return
25 with the Department each month by the 20th day of the month
26 next following the month during which such tax liability is
27 incurred and shall make payment to the Department on or before
28 the 7th, 15th, 22nd and last day of the month during which such
29 liability is incurred. If the month during which such tax
30 liability is incurred began prior to January 1, 1985, each
31 payment shall be in an amount equal to 1/4 of the taxpayer's
32 actual liability for the month or an amount set by the
33 Department not to exceed 1/4 of the average monthly liability
34 of the taxpayer to the Department for the preceding 4 complete
35 calendar quarters (excluding the month of highest liability and
36 the month of lowest liability in such 4 quarter period). If the

 

 

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1 month during which such tax liability is incurred begins on or
2 after January 1, 1985, and prior to January 1, 1987, each
3 payment shall be in an amount equal to 22.5% of the taxpayer's
4 actual liability for the month or 27.5% of the taxpayer's
5 liability for the same calendar month of the preceding year. If
6 the month during which such tax liability is incurred begins on
7 or after January 1, 1987, and prior to January 1, 1988, each
8 payment shall be in an amount equal to 22.5% of the taxpayer's
9 actual liability for the month or 26.25% of the taxpayer's
10 liability for the same calendar month of the preceding year. If
11 the month during which such tax liability is incurred begins on
12 or after January 1, 1988, and prior to January 1, 1989, or
13 begins on or after January 1, 1996, each payment shall be in an
14 amount equal to 22.5% of the taxpayer's actual liability for
15 the month or 25% of the taxpayer's liability for the same
16 calendar month of the preceding year. If the month during which
17 such tax liability is incurred begins on or after January 1,
18 1989, and prior to January 1, 1996, each payment shall be in an
19 amount equal to 22.5% of the taxpayer's actual liability for
20 the month or 25% of the taxpayer's liability for the same
21 calendar month of the preceding year or 100% of the taxpayer's
22 actual liability for the quarter monthly reporting period. The
23 amount of such quarter monthly payments shall be credited
24 against the final tax liability of the taxpayer's return for
25 that month. Before October 1, 2000, once applicable, the
26 requirement of the making of quarter monthly payments to the
27 Department shall continue until such taxpayer's average
28 monthly liability to the Department during the preceding 4
29 complete calendar quarters (excluding the month of highest
30 liability and the month of lowest liability) is less than
31 $9,000, or until such taxpayer's average monthly liability to
32 the Department as computed for each calendar quarter of the 4
33 preceding complete calendar quarter period is less than
34 $10,000. However, if a taxpayer can show the Department that a
35 substantial change in the taxpayer's business has occurred
36 which causes the taxpayer to anticipate that his average

 

 

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1 monthly tax liability for the reasonably foreseeable future
2 will fall below the $10,000 threshold stated above, then such
3 taxpayer may petition the Department for change in such
4 taxpayer's reporting status. On and after October 1, 2000, once
5 applicable, the requirement of the making of quarter monthly
6 payments to the Department shall continue until such taxpayer's
7 average monthly liability to the Department during the
8 preceding 4 complete calendar quarters (excluding the month of
9 highest liability and the month of lowest liability) is less
10 than $19,000 or until such taxpayer's average monthly liability
11 to the Department as computed for each calendar quarter of the
12 4 preceding complete calendar quarter period is less than
13 $20,000. However, if a taxpayer can show the Department that a
14 substantial change in the taxpayer's business has occurred
15 which causes the taxpayer to anticipate that his average
16 monthly tax liability for the reasonably foreseeable future
17 will fall below the $20,000 threshold stated above, then such
18 taxpayer may petition the Department for a change in such
19 taxpayer's reporting status. The Department shall change such
20 taxpayer's reporting status unless it finds that such change is
21 seasonal in nature and not likely to be long term. If any such
22 quarter monthly payment is not paid at the time or in the
23 amount required by this Section, then the taxpayer shall be
24 liable for penalties and interest on the difference between the
25 minimum amount due and the amount of such quarter monthly
26 payment actually and timely paid, except insofar as the
27 taxpayer has previously made payments for that month to the
28 Department in excess of the minimum payments previously due as
29 provided in this Section. The Department shall make reasonable
30 rules and regulations to govern the quarter monthly payment
31 amount and quarter monthly payment dates for taxpayers who file
32 on other than a calendar monthly basis.
33     If any such payment provided for in this Section exceeds
34 the taxpayer's liabilities under this Act, the Retailers'
35 Occupation Tax Act, the Service Occupation Tax Act and the
36 Service Use Tax Act, as shown by an original monthly return,

 

 

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1 the Department shall issue to the taxpayer a credit memorandum
2 no later than 30 days after the date of payment, which
3 memorandum may be submitted by the taxpayer to the Department
4 in payment of tax liability subsequently to be remitted by the
5 taxpayer to the Department or be assigned by the taxpayer to a
6 similar taxpayer under this Act, the Retailers' Occupation Tax
7 Act, the Service Occupation Tax Act or the Service Use Tax Act,
8 in accordance with reasonable rules and regulations to be
9 prescribed by the Department, except that if such excess
10 payment is shown on an original monthly return and is made
11 after December 31, 1986, no credit memorandum shall be issued,
12 unless requested by the taxpayer. If no such request is made,
13 the taxpayer may credit such excess payment against tax
14 liability subsequently to be remitted by the taxpayer to the
15 Department under this Act, the Retailers' Occupation Tax Act,
16 the Service Occupation Tax Act or the Service Use Tax Act, in
17 accordance with reasonable rules and regulations prescribed by
18 the Department. If the Department subsequently determines that
19 all or any part of the credit taken was not actually due to the
20 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
21 be reduced by 2.1% or 1.75% of the difference between the
22 credit taken and that actually due, and the taxpayer shall be
23 liable for penalties and interest on such difference.
24     If the retailer is otherwise required to file a monthly
25 return and if the retailer's average monthly tax liability to
26 the Department does not exceed $200, the Department may
27 authorize his returns to be filed on a quarter annual basis,
28 with the return for January, February, and March of a given
29 year being due by April 20 of such year; with the return for
30 April, May and June of a given year being due by July 20 of such
31 year; with the return for July, August and September of a given
32 year being due by October 20 of such year, and with the return
33 for October, November and December of a given year being due by
34 January 20 of the following year.
35     If the retailer is otherwise required to file a monthly or
36 quarterly return and if the retailer's average monthly tax

 

 

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1 liability to the Department does not exceed $50, the Department
2 may authorize his returns to be filed on an annual basis, with
3 the return for a given year being due by January 20 of the
4 following year.
5     Such quarter annual and annual returns, as to form and
6 substance, shall be subject to the same requirements as monthly
7 returns.
8     Notwithstanding any other provision in this Act concerning
9 the time within which a retailer may file his return, in the
10 case of any retailer who ceases to engage in a kind of business
11 which makes him responsible for filing returns under this Act,
12 such retailer shall file a final return under this Act with the
13 Department not more than one month after discontinuing such
14 business.
15     In addition, with respect to motor vehicles, watercraft,
16 aircraft, and trailers that are required to be registered with
17 an agency of this State, every retailer selling this kind of
18 tangible personal property shall file, with the Department,
19 upon a form to be prescribed and supplied by the Department, a
20 separate return for each such item of tangible personal
21 property which the retailer sells, except that if, in the same
22 transaction, (i) a retailer of aircraft, watercraft, motor
23 vehicles or trailers transfers more than one aircraft,
24 watercraft, motor vehicle or trailer to another aircraft,
25 watercraft, motor vehicle or trailer retailer for the purpose
26 of resale or (ii) a retailer of aircraft, watercraft, motor
27 vehicles, or trailers transfers more than one aircraft,
28 watercraft, motor vehicle, or trailer to a purchaser for use as
29 a qualifying rolling stock as provided in Section 3-55 of this
30 Act, then that seller may report the transfer of all the
31 aircraft, watercraft, motor vehicles or trailers involved in
32 that transaction to the Department on the same uniform
33 invoice-transaction reporting return form. For purposes of
34 this Section, "watercraft" means a Class 2, Class 3, or Class 4
35 watercraft as defined in Section 3-2 of the Boat Registration
36 and Safety Act, a personal watercraft, or any boat equipped

 

 

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

 

 

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1 sufficient identification of the property sold, and such other
2 information as the Department may reasonably require.
3     Such transaction reporting return shall be filed not later
4 than 20 days after the date of delivery of the item that is
5 being sold, but may be filed by the retailer at any time sooner
6 than that if he chooses to do so. The transaction reporting
7 return and tax remittance or proof of exemption from the tax
8 that is imposed by this Act may be transmitted to the
9 Department by way of the State agency with which, or State
10 officer with whom, the tangible personal property must be
11 titled or registered (if titling or registration is required)
12 if the Department and such agency or State officer determine
13 that this procedure will expedite the processing of
14 applications for title or registration.
15     With each such transaction reporting return, the retailer
16 shall remit the proper amount of tax due (or shall submit
17 satisfactory evidence that the sale is not taxable if that is
18 the case), to the Department or its agents, whereupon the
19 Department shall issue, in the purchaser's name, a tax receipt
20 (or a certificate of exemption if the Department is satisfied
21 that the particular sale is tax exempt) which such purchaser
22 may submit to the agency with which, or State officer with
23 whom, he must title or register the tangible personal property
24 that is involved (if titling or registration is required) in
25 support of such purchaser's application for an Illinois
26 certificate or other evidence of title or registration to such
27 tangible personal property.
28     No retailer's failure or refusal to remit tax under this
29 Act precludes a user, who has paid the proper tax to the
30 retailer, from obtaining his certificate of title or other
31 evidence of title or registration (if titling or registration
32 is required) upon satisfying the Department that such user has
33 paid the proper tax (if tax is due) to the retailer. The
34 Department shall adopt appropriate rules to carry out the
35 mandate of this paragraph.
36     If the user who would otherwise pay tax to the retailer

 

 

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

 

 

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1 personal property purchased by him at retail from a retailer,
2 but as to which the tax imposed by this Act was not collected
3 from the retailer filing such return, and such retailer shall
4 remit the amount of such tax to the Department when filing such
5 return.
6     If experience indicates such action to be practicable, the
7 Department may prescribe and furnish a combination or joint
8 return which will enable retailers, who are required to file
9 returns hereunder and also under the Retailers' Occupation Tax
10 Act, to furnish all the return information required by both
11 Acts on the one form.
12     Where the retailer has more than one business registered
13 with the Department under separate registration under this Act,
14 such retailer may not file each return that is due as a single
15 return covering all such registered businesses, but shall file
16 separate returns for each such registered business.
17     Beginning January 1, 1990, each month the Department shall
18 pay into the State and Local Sales Tax Reform Fund, a special
19 fund in the State Treasury which is hereby created, the net
20 revenue realized for the preceding month from the 1% tax on
21 sales of food for human consumption which is to be consumed off
22 the premises where it is sold (other than alcoholic beverages,
23 soft drinks and food which has been prepared for immediate
24 consumption) and prescription and nonprescription medicines,
25 drugs, medical appliances and insulin, urine testing
26 materials, syringes and needles used by diabetics.
27     Beginning January 1, 1990, each month the Department shall
28 pay into the County and Mass Transit District Fund 4% of the
29 net revenue realized for the preceding month from the 6.25%
30 general rate on the selling price of tangible personal property
31 which is purchased outside Illinois at retail from a retailer
32 and which is titled or registered by an agency of this State's
33 government.
34     Beginning January 1, 1990, each month the Department shall
35 pay into the State and Local Sales Tax Reform Fund, a special
36 fund in the State Treasury, 20% of the net revenue realized for

 

 

HB4170 - 16 - LRB094 14831 BDD 49824 b

1 the preceding month from the 6.25% general rate on the selling
2 price of tangible personal property, other than tangible
3 personal property which is purchased outside Illinois at retail
4 from a retailer and which is titled or registered by an agency
5 of this State's government.
6     Beginning August 1, 2000, each month the Department shall
7 pay into the State and Local Sales Tax Reform Fund 100% of the
8 net revenue realized for the preceding month from the 1.25%
9 rate on the selling price of motor fuel and gasohol.
10     Beginning on the effective date of this amendatory Act of
11 the 94th General Assembly, if, at any time during fiscal year
12 2006, the total net revenue realized for fiscal year 2006 that
13 was collected by the State on the sale or use of motor fuel
14 under this Act in fiscal year 2006 is equal to or exceeds the
15 total net revenue realized for fiscal year 2005 that was
16 collected by the State on the sale or use of motor fuel under
17 this Act, then each month through July 2006 the Department
18 shall pay into the Extra Fuels Tax Revenues Fund 80% of the net
19 revenue realized for the preceding month from the 6.25% rate on
20 the selling price of motor fuel and gasohol that was sold
21 during fiscal year 2006.
22     Beginning January 1, 1990, each month the Department shall
23 pay into the Local Government Tax Fund 16% of the net revenue
24 realized for the preceding month from the 6.25% general rate on
25 the selling price of tangible personal property which is
26 purchased outside Illinois at retail from a retailer and which
27 is titled or registered by an agency of this State's
28 government.
29     Of the remainder of the moneys received by the Department
30 pursuant to this Act, (a) 1.75% thereof shall be paid into the
31 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
32 and after July 1, 1989, 3.8% thereof shall be paid into the
33 Build Illinois Fund; provided, however, that if in any fiscal
34 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
35 may be, of the moneys received by the Department and required
36 to be paid into the Build Illinois Fund pursuant to Section 3

 

 

HB4170 - 17 - LRB094 14831 BDD 49824 b

1 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3 Service Occupation Tax Act, such Acts being hereinafter called
4 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
5 may be, of moneys being hereinafter called the "Tax Act
6 Amount", and (2) the amount transferred to the Build Illinois
7 Fund from the State and Local Sales Tax Reform Fund shall be
8 less than the Annual Specified Amount (as defined in Section 3
9 of the Retailers' Occupation Tax Act), an amount equal to the
10 difference shall be immediately paid into the Build Illinois
11 Fund from other moneys received by the Department pursuant to
12 the Tax Acts; and further provided, that if on the last
13 business day of any month the sum of (1) the Tax Act Amount
14 required to be deposited into the Build Illinois Bond Account
15 in the Build Illinois Fund during such month and (2) the amount
16 transferred during such month to the Build Illinois Fund from
17 the State and Local Sales Tax Reform Fund shall have been less
18 than 1/12 of the Annual Specified Amount, an amount equal to
19 the difference shall be immediately paid into the Build
20 Illinois Fund from other moneys received by the Department
21 pursuant to the Tax Acts; and, further provided, that in no
22 event shall the payments required under the preceding proviso
23 result in aggregate payments into the Build Illinois Fund
24 pursuant to this clause (b) for any fiscal year in excess of
25 the greater of (i) the Tax Act Amount or (ii) the Annual
26 Specified Amount for such fiscal year; and, further provided,
27 that the amounts payable into the Build Illinois Fund under
28 this clause (b) shall be payable only until such time as the
29 aggregate amount on deposit under each trust indenture securing
30 Bonds issued and outstanding pursuant to the Build Illinois
31 Bond Act is sufficient, taking into account any future
32 investment income, to fully provide, in accordance with such
33 indenture, for the defeasance of or the payment of the
34 principal of, premium, if any, and interest on the Bonds
35 secured by such indenture and on any Bonds expected to be
36 issued thereafter and all fees and costs payable with respect

 

 

HB4170 - 18 - LRB094 14831 BDD 49824 b

1 thereto, all as certified by the Director of the Bureau of the
2 Budget (now Governor's Office of Management and Budget). If on
3 the last business day of any month in which Bonds are
4 outstanding pursuant to the Build Illinois Bond Act, the
5 aggregate of the moneys deposited in the Build Illinois Bond
6 Account in the Build Illinois Fund in such month shall be less
7 than the amount required to be transferred in such month from
8 the Build Illinois Bond Account to the Build Illinois Bond
9 Retirement and Interest Fund pursuant to Section 13 of the
10 Build Illinois Bond Act, an amount equal to such deficiency
11 shall be immediately paid from other moneys received by the
12 Department pursuant to the Tax Acts to the Build Illinois Fund;
13 provided, however, that any amounts paid to the Build Illinois
14 Fund in any fiscal year pursuant to this sentence shall be
15 deemed to constitute payments pursuant to clause (b) of the
16 preceding sentence and shall reduce the amount otherwise
17 payable for such fiscal year pursuant to clause (b) of the
18 preceding sentence. The moneys received by the Department
19 pursuant to this Act and required to be deposited into the
20 Build Illinois Fund are subject to the pledge, claim and charge
21 set forth in Section 12 of the Build Illinois Bond Act.
22     Subject to payment of amounts into the Build Illinois Fund
23 as provided in the preceding paragraph or in any amendment
24 thereto hereafter enacted, the following specified monthly
25 installment of the amount requested in the certificate of the
26 Chairman of the Metropolitan Pier and Exposition Authority
27 provided under Section 8.25f of the State Finance Act, but not
28 in excess of the sums designated as "Total Deposit", shall be
29 deposited in the aggregate from collections under Section 9 of
30 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
31 9 of the Service Occupation Tax Act, and Section 3 of the
32 Retailers' Occupation Tax Act into the McCormick Place
33 Expansion Project Fund in the specified fiscal years.
34Fiscal YearTotal Deposit
351993         $0

 

 

HB4170 - 19 - LRB094 14831 BDD 49824 b

11994 53,000,000
21995 58,000,000
31996 61,000,000
41997 64,000,000
51998 68,000,000
61999 71,000,000
72000 75,000,000
82001 80,000,000
92002 93,000,000
102003 99,000,000
112004103,000,000
122005108,000,000
132006113,000,000
142007119,000,000
152008126,000,000
162009132,000,000
172010139,000,000
182011146,000,000
192012153,000,000
202013161,000,000
212014170,000,000
222015179,000,000
232016189,000,000
242017199,000,000
252018210,000,000
262019221,000,000
272020233,000,000
282021246,000,000
292022260,000,000
302023 and275,000,000
31each fiscal year
32thereafter that bonds
33are outstanding under
34Section 13.2 of the
35Metropolitan Pier and
36Exposition Authority Act,

 

 

HB4170 - 20 - LRB094 14831 BDD 49824 b

1but not after fiscal year 2042.
2     Beginning July 20, 1993 and in each month of each fiscal
3 year thereafter, one-eighth of the amount requested in the
4 certificate of the Chairman of the Metropolitan Pier and
5 Exposition Authority for that fiscal year, less the amount
6 deposited into the McCormick Place Expansion Project Fund by
7 the State Treasurer in the respective month under subsection
8 (g) of Section 13 of the Metropolitan Pier and Exposition
9 Authority Act, plus cumulative deficiencies in the deposits
10 required under this Section for previous months and years,
11 shall be deposited into the McCormick Place Expansion Project
12 Fund, until the full amount requested for the fiscal year, but
13 not in excess of the amount specified above as "Total Deposit",
14 has been deposited.
15     Subject to payment of amounts into the Build Illinois Fund
16 and the McCormick Place Expansion Project Fund pursuant to the
17 preceding paragraphs or in any amendments thereto hereafter
18 enacted, beginning July 1, 1993, the Department shall each
19 month pay into the Illinois Tax Increment Fund 0.27% of 80% of
20 the net revenue realized for the preceding month from the 6.25%
21 general rate on the selling price of tangible personal
22 property.
23     Subject to payment of amounts into the Build Illinois Fund
24 and the McCormick Place Expansion Project Fund pursuant to the
25 preceding paragraphs or in any amendments thereto hereafter
26 enacted, beginning with the receipt of the first report of
27 taxes paid by an eligible business and continuing for a 25-year
28 period, the Department shall each month pay into the Energy
29 Infrastructure Fund 80% of the net revenue realized from the
30 6.25% general rate on the selling price of Illinois-mined coal
31 that was sold to an eligible business. For purposes of this
32 paragraph, the term "eligible business" means a new electric
33 generating facility certified pursuant to Section 605-332 of
34 the Department of Commerce and Economic Opportunity Community
35 Affairs Law of the Civil Administrative Code of Illinois.
36     Of the remainder of the moneys received by the Department

 

 

HB4170 - 21 - LRB094 14831 BDD 49824 b

1 pursuant to this Act, 75% thereof shall be paid into the State
2 Treasury and 25% shall be reserved in a special account and
3 used only for the transfer to the Common School Fund as part of
4 the monthly transfer from the General Revenue Fund in
5 accordance with Section 8a of the State Finance Act.
6     As soon as possible after the first day of each month, upon
7 certification of the Department of Revenue, the Comptroller
8 shall order transferred and the Treasurer shall transfer from
9 the General Revenue Fund to the Motor Fuel Tax Fund an amount
10 equal to 1.7% of 80% of the net revenue realized under this Act
11 for the second preceding month. Beginning April 1, 2000, this
12 transfer is no longer required and shall not be made.
13     Net revenue realized for a month shall be the revenue
14 collected by the State pursuant to this Act, less the amount
15 paid out during that month as refunds to taxpayers for
16 overpayment of liability.
17     For greater simplicity of administration, manufacturers,
18 importers and wholesalers whose products are sold at retail in
19 Illinois by numerous retailers, and who wish to do so, may
20 assume the responsibility for accounting and paying to the
21 Department all tax accruing under this Act with respect to such
22 sales, if the retailers who are affected do not make written
23 objection to the Department to this arrangement.
24 (Source: P.A. 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101,
25 eff. 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00;
26 91-901, eff. 1-1-01; 92-12, eff. 7-1-01; 92-16, eff. 6-28-01;
27 92-208, eff. 8-2-01; 92-492, eff. 1-1-02; 92-600, eff. 6-28-02;
28 92-651, eff. 7-11-02; revised 10-15-03.)
 
29     Section 10. The Service Use Tax Act is amended by changing
30 Section 9 as follows:
 
31     (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
32     Sec. 9. Each serviceman required or authorized to collect
33 the tax herein imposed shall pay to the Department the amount
34 of such tax (except as otherwise provided) at the time when he

 

 

HB4170 - 22 - LRB094 14831 BDD 49824 b

1 is required to file his return for the period during which such
2 tax was collected, less a discount of 2.1% prior to January 1,
3 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
4 year, whichever is greater, which is allowed to reimburse the
5 serviceman for expenses incurred in collecting the tax, keeping
6 records, preparing and filing returns, remitting the tax and
7 supplying data to the Department on request. A serviceman need
8 not remit that part of any tax collected by him to the extent
9 that he is required to pay and does pay the tax imposed by the
10 Service Occupation Tax Act with respect to his sale of service
11 involving the incidental transfer by him of the same property.
12     Except as provided hereinafter in this Section, on or
13 before the twentieth day of each calendar month, such
14 serviceman shall file a return for the preceding calendar month
15 in accordance with reasonable Rules and Regulations to be
16 promulgated by the Department. Such return shall be filed on a
17 form prescribed by the Department and shall contain such
18 information as the Department may reasonably require.
19     The Department may require returns to be filed on a
20 quarterly basis. If so required, a return for each calendar
21 quarter shall be filed on or before the twentieth day of the
22 calendar month following the end of such calendar quarter. The
23 taxpayer shall also file a return with the Department for each
24 of the first two months of each calendar quarter, on or before
25 the twentieth day of the following calendar month, stating:
26         1. The name of the seller;
27         2. The address of the principal place of business from
28     which he engages in business as a serviceman in this State;
29         3. The total amount of taxable receipts received by him
30     during the preceding calendar month, including receipts
31     from charge and time sales, but less all deductions allowed
32     by law;
33         4. The amount of credit provided in Section 2d of this
34     Act;
35         5. The amount of tax due;
36         5-5. The signature of the taxpayer; and

 

 

HB4170 - 23 - LRB094 14831 BDD 49824 b

1         6. Such other reasonable information as the Department
2     may require.
3     If a taxpayer fails to sign a return within 30 days after
4 the proper notice and demand for signature by the Department,
5 the return shall be considered valid and any amount shown to be
6 due on the return shall be deemed assessed.
7     Beginning October 1, 1993, a taxpayer who has an average
8 monthly tax liability of $150,000 or more shall make all
9 payments required by rules of the Department by electronic
10 funds transfer. Beginning October 1, 1994, a taxpayer who has
11 an average monthly tax liability of $100,000 or more shall make
12 all payments required by rules of the Department by electronic
13 funds transfer. Beginning October 1, 1995, a taxpayer who has
14 an average monthly tax liability of $50,000 or more shall make
15 all payments required by rules of the Department by electronic
16 funds transfer. Beginning October 1, 2000, a taxpayer who has
17 an annual tax liability of $200,000 or more shall make all
18 payments required by rules of the Department by electronic
19 funds transfer. The term "annual tax liability" shall be the
20 sum of the taxpayer's liabilities under this Act, and under all
21 other State and local occupation and use tax laws administered
22 by the Department, for the immediately preceding calendar year.
23 The term "average monthly tax liability" means the sum of the
24 taxpayer's liabilities under this Act, and under all other
25 State and local occupation and use tax laws administered by the
26 Department, for the immediately preceding calendar year
27 divided by 12. Beginning on October 1, 2002, a taxpayer who has
28 a tax liability in the amount set forth in subsection (b) of
29 Section 2505-210 of the Department of Revenue Law shall make
30 all payments required by rules of the Department by electronic
31 funds transfer.
32     Before August 1 of each year beginning in 1993, the
33 Department shall notify all taxpayers required to make payments
34 by electronic funds transfer. All taxpayers required to make
35 payments by electronic funds transfer shall make those payments
36 for a minimum of one year beginning on October 1.

 

 

HB4170 - 24 - LRB094 14831 BDD 49824 b

1     Any taxpayer not required to make payments by electronic
2 funds transfer may make payments by electronic funds transfer
3 with the permission of the Department.
4     All taxpayers required to make payment by electronic funds
5 transfer and any taxpayers authorized to voluntarily make
6 payments by electronic funds transfer shall make those payments
7 in the manner authorized by the Department.
8     The Department shall adopt such rules as are necessary to
9 effectuate a program of electronic funds transfer and the
10 requirements of this Section.
11     If the serviceman is otherwise required to file a monthly
12 return and if the serviceman's average monthly tax liability to
13 the Department does not exceed $200, the Department may
14 authorize his returns to be filed on a quarter annual basis,
15 with the return for January, February and March of a given year
16 being due by April 20 of such year; with the return for April,
17 May and June of a given year being due by July 20 of such year;
18 with the return for July, August and September of a given year
19 being due by October 20 of such year, and with the return for
20 October, November and December of a given year being due by
21 January 20 of the following year.
22     If the serviceman is otherwise required to file a monthly
23 or quarterly return and if the serviceman's average monthly tax
24 liability to the Department does not exceed $50, the Department
25 may authorize his returns to be filed on an annual basis, with
26 the return for a given year being due by January 20 of the
27 following year.
28     Such quarter annual and annual returns, as to form and
29 substance, shall be subject to the same requirements as monthly
30 returns.
31     Notwithstanding any other provision in this Act concerning
32 the time within which a serviceman may file his return, in the
33 case of any serviceman who ceases to engage in a kind of
34 business which makes him responsible for filing returns under
35 this Act, such serviceman shall file a final return under this
36 Act with the Department not more than 1 month after

 

 

HB4170 - 25 - LRB094 14831 BDD 49824 b

1 discontinuing such business.
2     Where a serviceman collects the tax with respect to the
3 selling price of property which he sells and the purchaser
4 thereafter returns such property and the serviceman refunds the
5 selling price thereof to the purchaser, such serviceman shall
6 also refund, to the purchaser, the tax so collected from the
7 purchaser. When filing his return for the period in which he
8 refunds such tax to the purchaser, the serviceman may deduct
9 the amount of the tax so refunded by him to the purchaser from
10 any other Service Use Tax, Service Occupation Tax, retailers'
11 occupation tax or use tax which such serviceman may be required
12 to pay or remit to the Department, as shown by such return,
13 provided that the amount of the tax to be deducted shall
14 previously have been remitted to the Department by such
15 serviceman. If the serviceman shall not previously have
16 remitted the amount of such tax to the Department, he shall be
17 entitled to no deduction hereunder upon refunding such tax to
18 the purchaser.
19     Any serviceman filing a return hereunder shall also include
20 the total tax upon the selling price of tangible personal
21 property purchased for use by him as an incident to a sale of
22 service, and such serviceman shall remit the amount of such tax
23 to the Department when filing such return.
24     If experience indicates such action to be practicable, the
25 Department may prescribe and furnish a combination or joint
26 return which will enable servicemen, who are required to file
27 returns hereunder and also under the Service Occupation Tax
28 Act, to furnish all the return information required by both
29 Acts on the one form.
30     Where the serviceman has more than one business registered
31 with the Department under separate registration hereunder,
32 such serviceman shall not file each return that is due as a
33 single return covering all such registered businesses, but
34 shall file separate returns for each such registered business.
35     Beginning January 1, 1990, each month the Department shall
36 pay into the State and Local Tax Reform Fund, a special fund in

 

 

HB4170 - 26 - LRB094 14831 BDD 49824 b

1 the State Treasury, the net revenue realized for the preceding
2 month from the 1% tax on sales of food for human consumption
3 which is to be consumed off the premises where it is sold
4 (other than alcoholic beverages, soft drinks and food which has
5 been prepared for immediate consumption) and prescription and
6 nonprescription medicines, drugs, medical appliances and
7 insulin, urine testing materials, syringes and needles used by
8 diabetics.
9     Beginning January 1, 1990, each month the Department shall
10 pay into the State and Local Sales Tax Reform Fund 20% of the
11 net revenue realized for the preceding month from the 6.25%
12 general rate on transfers of tangible personal property, other
13 than tangible personal property which is purchased outside
14 Illinois at retail from a retailer and which is titled or
15 registered by an agency of this State's government.
16     Beginning August 1, 2000, each month the Department shall
17 pay into the State and Local Sales Tax Reform Fund 100% of the
18 net revenue realized for the preceding month from the 1.25%
19 rate on the selling price of motor fuel and gasohol.
20     Beginning on the effective date of this amendatory Act of
21 the 94th General Assembly, if, at any time during fiscal year
22 2006, the total net revenue realized for fiscal year 2006 that
23 was collected by the State on the sale or use of motor fuel
24 under this Act in fiscal year 2006 is equal to or exceeds the
25 total net revenue realized for fiscal year 2005 that was
26 collected by the State on the sale or use of motor fuel under
27 this Act, then each month through July 2006 the Department
28 shall pay into the Extra Fuels Tax Revenues Fund 80% of the net
29 revenue realized for the preceding month from the 6.25% rate on
30 the selling price of motor fuel and gasohol that was sold
31 during fiscal year 2006.
32     Of the remainder of the moneys received by the Department
33 pursuant to this Act, (a) 1.75% thereof shall be paid into the
34 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
35 and after July 1, 1989, 3.8% thereof shall be paid into the
36 Build Illinois Fund; provided, however, that if in any fiscal

 

 

HB4170 - 27 - LRB094 14831 BDD 49824 b

1 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2 may be, of the moneys received by the Department and required
3 to be paid into the Build Illinois Fund pursuant to Section 3
4 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6 Service Occupation Tax Act, such Acts being hereinafter called
7 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8 may be, of moneys being hereinafter called the "Tax Act
9 Amount", and (2) the amount transferred to the Build Illinois
10 Fund from the State and Local Sales Tax Reform Fund shall be
11 less than the Annual Specified Amount (as defined in Section 3
12 of the Retailers' Occupation Tax Act), an amount equal to the
13 difference shall be immediately paid into the Build Illinois
14 Fund from other moneys received by the Department pursuant to
15 the Tax Acts; and further provided, that if on the last
16 business day of any month the sum of (1) the Tax Act Amount
17 required to be deposited into the Build Illinois Bond Account
18 in the Build Illinois Fund during such month and (2) the amount
19 transferred during such month to the Build Illinois Fund from
20 the State and Local Sales Tax Reform Fund shall have been less
21 than 1/12 of the Annual Specified Amount, an amount equal to
22 the difference shall be immediately paid into the Build
23 Illinois Fund from other moneys received by the Department
24 pursuant to the Tax Acts; and, further provided, that in no
25 event shall the payments required under the preceding proviso
26 result in aggregate payments into the Build Illinois Fund
27 pursuant to this clause (b) for any fiscal year in excess of
28 the greater of (i) the Tax Act Amount or (ii) the Annual
29 Specified Amount for such fiscal year; and, further provided,
30 that the amounts payable into the Build Illinois Fund under
31 this clause (b) shall be payable only until such time as the
32 aggregate amount on deposit under each trust indenture securing
33 Bonds issued and outstanding pursuant to the Build Illinois
34 Bond Act is sufficient, taking into account any future
35 investment income, to fully provide, in accordance with such
36 indenture, for the defeasance of or the payment of the

 

 

HB4170 - 28 - LRB094 14831 BDD 49824 b

1 principal of, premium, if any, and interest on the Bonds
2 secured by such indenture and on any Bonds expected to be
3 issued thereafter and all fees and costs payable with respect
4 thereto, all as certified by the Director of the Bureau of the
5 Budget (now Governor's Office of Management and Budget). If on
6 the last business day of any month in which Bonds are
7 outstanding pursuant to the Build Illinois Bond Act, the
8 aggregate of the moneys deposited in the Build Illinois Bond
9 Account in the Build Illinois Fund in such month shall be less
10 than the amount required to be transferred in such month from
11 the Build Illinois Bond Account to the Build Illinois Bond
12 Retirement and Interest Fund pursuant to Section 13 of the
13 Build Illinois Bond Act, an amount equal to such deficiency
14 shall be immediately paid from other moneys received by the
15 Department pursuant to the Tax Acts to the Build Illinois Fund;
16 provided, however, that any amounts paid to the Build Illinois
17 Fund in any fiscal year pursuant to this sentence shall be
18 deemed to constitute payments pursuant to clause (b) of the
19 preceding sentence and shall reduce the amount otherwise
20 payable for such fiscal year pursuant to clause (b) of the
21 preceding sentence. The moneys received by the Department
22 pursuant to this Act and required to be deposited into the
23 Build Illinois Fund are subject to the pledge, claim and charge
24 set forth in Section 12 of the Build Illinois Bond Act.
25     Subject to payment of amounts into the Build Illinois Fund
26 as provided in the preceding paragraph or in any amendment
27 thereto hereafter enacted, the following specified monthly
28 installment of the amount requested in the certificate of the
29 Chairman of the Metropolitan Pier and Exposition Authority
30 provided under Section 8.25f of the State Finance Act, but not
31 in excess of the sums designated as "Total Deposit", shall be
32 deposited in the aggregate from collections under Section 9 of
33 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
34 9 of the Service Occupation Tax Act, and Section 3 of the
35 Retailers' Occupation Tax Act into the McCormick Place
36 Expansion Project Fund in the specified fiscal years.

 

 

HB4170 - 29 - LRB094 14831 BDD 49824 b

1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000
262017199,000,000
272018210,000,000
282019221,000,000
292020233,000,000
302021246,000,000
312022260,000,000
322023 and275,000,000
33each fiscal year
34thereafter that bonds
35are outstanding under

 

 

HB4170 - 30 - LRB094 14831 BDD 49824 b

1Section 13.2 of the
2Metropolitan Pier and
3Exposition Authority Act,
4but not after fiscal year 2042.
5     Beginning July 20, 1993 and in each month of each fiscal
6 year thereafter, one-eighth of the amount requested in the
7 certificate of the Chairman of the Metropolitan Pier and
8 Exposition Authority for that fiscal year, less the amount
9 deposited into the McCormick Place Expansion Project Fund by
10 the State Treasurer in the respective month under subsection
11 (g) of Section 13 of the Metropolitan Pier and Exposition
12 Authority Act, plus cumulative deficiencies in the deposits
13 required under this Section for previous months and years,
14 shall be deposited into the McCormick Place Expansion Project
15 Fund, until the full amount requested for the fiscal year, but
16 not in excess of the amount specified above as "Total Deposit",
17 has been deposited.
18     Subject to payment of amounts into the Build Illinois Fund
19 and the McCormick Place Expansion Project Fund pursuant to the
20 preceding paragraphs or in any amendments thereto hereafter
21 enacted, beginning July 1, 1993, the Department shall each
22 month pay into the Illinois Tax Increment Fund 0.27% of 80% of
23 the net revenue realized for the preceding month from the 6.25%
24 general rate on the selling price of tangible personal
25 property.
26     Subject to payment of amounts into the Build Illinois Fund
27 and the McCormick Place Expansion Project Fund pursuant to the
28 preceding paragraphs or in any amendments thereto hereafter
29 enacted, beginning with the receipt of the first report of
30 taxes paid by an eligible business and continuing for a 25-year
31 period, the Department shall each month pay into the Energy
32 Infrastructure Fund 80% of the net revenue realized from the
33 6.25% general rate on the selling price of Illinois-mined coal
34 that was sold to an eligible business. For purposes of this
35 paragraph, the term "eligible business" means a new electric
36 generating facility certified pursuant to Section 605-332 of

 

 

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1 the Department of Commerce and Economic Opportunity Community
2 Affairs Law of the Civil Administrative Code of Illinois.
3     All remaining moneys received by the Department pursuant to
4 this Act shall be paid into the General Revenue Fund of the
5 State Treasury.
6     As soon as possible after the first day of each month, upon
7 certification of the Department of Revenue, the Comptroller
8 shall order transferred and the Treasurer shall transfer from
9 the General Revenue Fund to the Motor Fuel Tax Fund an amount
10 equal to 1.7% of 80% of the net revenue realized under this Act
11 for the second preceding month. Beginning April 1, 2000, this
12 transfer is no longer required and shall not be made.
13     Net revenue realized for a month shall be the revenue
14 collected by the State pursuant to this Act, less the amount
15 paid out during that month as refunds to taxpayers for
16 overpayment of liability.
17 (Source: P.A. 92-12, eff. 7-1-01; 92-208, eff. 8-2-01; 92-492,
18 eff. 1-1-02; 92-600, eff. 6-28-02; 92-651, eff. 7-11-02;
19 revised 10-15-03.)
 
20     Section 15. The Service Occupation Tax Act is amended by
21 changing Section 9 as follows:
 
22     (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
23     Sec. 9. Each serviceman required or authorized to collect
24 the tax herein imposed shall pay to the Department the amount
25 of such tax at the time when he is required to file his return
26 for the period during which such tax was collectible, less a
27 discount of 2.1% prior to January 1, 1990, and 1.75% on and
28 after January 1, 1990, or $5 per calendar year, whichever is
29 greater, which is allowed to reimburse the serviceman for
30 expenses incurred in collecting the tax, keeping records,
31 preparing and filing returns, remitting the tax and supplying
32 data to the Department on request.
33     Where such tangible personal property is sold under a
34 conditional sales contract, or under any other form of sale

 

 

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1 wherein the payment of the principal sum, or a part thereof, is
2 extended beyond the close of the period for which the return is
3 filed, the serviceman, in collecting the tax may collect, for
4 each tax return period, only the tax applicable to the part of
5 the selling price actually received during such tax return
6 period.
7     Except as provided hereinafter in this Section, on or
8 before the twentieth day of each calendar month, such
9 serviceman shall file a return for the preceding calendar month
10 in accordance with reasonable rules and regulations to be
11 promulgated by the Department of Revenue. Such return shall be
12 filed on a form prescribed by the Department and shall contain
13 such information as the Department may reasonably require.
14     The Department may require returns to be filed on a
15 quarterly basis. If so required, a return for each calendar
16 quarter shall be filed on or before the twentieth day of the
17 calendar month following the end of such calendar quarter. The
18 taxpayer shall also file a return with the Department for each
19 of the first two months of each calendar quarter, on or before
20 the twentieth day of the following calendar month, stating:
21         1. The name of the seller;
22         2. The address of the principal place of business from
23     which he engages in business as a serviceman in this State;
24         3. The total amount of taxable receipts received by him
25     during the preceding calendar month, including receipts
26     from charge and time sales, but less all deductions allowed
27     by law;
28         4. The amount of credit provided in Section 2d of this
29     Act;
30         5. The amount of tax due;
31         5-5. The signature of the taxpayer; and
32         6. Such other reasonable information as the Department
33     may require.
34     If a taxpayer fails to sign a return within 30 days after
35 the proper notice and demand for signature by the Department,
36 the return shall be considered valid and any amount shown to be

 

 

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1 due on the return shall be deemed assessed.
2     Prior to October 1, 2003, and on and after September 1,
3 2004 a serviceman may accept a Manufacturer's Purchase Credit
4 certification from a purchaser in satisfaction of Service Use
5 Tax as provided in Section 3-70 of the Service Use Tax Act if
6 the purchaser provides the appropriate documentation as
7 required by Section 3-70 of the Service Use Tax Act. A
8 Manufacturer's Purchase Credit certification, accepted prior
9 to October 1, 2003 or on or after September 1, 2004 by a
10 serviceman as provided in Section 3-70 of the Service Use Tax
11 Act, may be used by that serviceman to satisfy Service
12 Occupation Tax liability in the amount claimed in the
13 certification, not to exceed 6.25% of the receipts subject to
14 tax from a qualifying purchase. A Manufacturer's Purchase
15 Credit reported on any original or amended return filed under
16 this Act after October 20, 2003 for reporting periods prior to
17 September 1, 2004 shall be disallowed. Manufacturer's Purchase
18 Credit reported on annual returns due on or after January 1,
19 2005 will be disallowed for periods prior to September 1, 2004.
20 No Manufacturer's Purchase Credit may be used after September
21 30, 2003 through August 31, 2004 to satisfy any tax liability
22 imposed under this Act, including any audit liability.
23     If the serviceman's average monthly tax liability to the
24 Department does not exceed $200, the Department may authorize
25 his returns to be filed on a quarter annual basis, with the
26 return for January, February and March of a given year being
27 due by April 20 of such year; with the return for April, May
28 and June of a given year being due by July 20 of such year; with
29 the return for July, August and September of a given year being
30 due by October 20 of such year, and with the return for
31 October, November and December of a given year being due by
32 January 20 of the following year.
33     If the serviceman's average monthly tax liability to the
34 Department does not exceed $50, the Department may authorize
35 his returns to be filed on an annual basis, with the return for
36 a given year being due by January 20 of the following year.

 

 

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1     Such quarter annual and annual returns, as to form and
2 substance, shall be subject to the same requirements as monthly
3 returns.
4     Notwithstanding any other provision in this Act concerning
5 the time within which a serviceman may file his return, in the
6 case of any serviceman who ceases to engage in a kind of
7 business which makes him responsible for filing returns under
8 this Act, such serviceman shall file a final return under this
9 Act with the Department not more than 1 month after
10 discontinuing such business.
11     Beginning October 1, 1993, a taxpayer who has an average
12 monthly tax liability of $150,000 or more shall make all
13 payments required by rules of the Department by electronic
14 funds transfer. Beginning October 1, 1994, a taxpayer who has
15 an average monthly tax liability of $100,000 or more shall make
16 all payments required by rules of the Department by electronic
17 funds transfer. Beginning October 1, 1995, a taxpayer who has
18 an average monthly tax liability of $50,000 or more shall make
19 all payments required by rules of the Department by electronic
20 funds transfer. Beginning October 1, 2000, a taxpayer who has
21 an annual tax liability of $200,000 or more shall make all
22 payments required by rules of the Department by electronic
23 funds transfer. The term "annual tax liability" shall be the
24 sum of the taxpayer's liabilities under this Act, and under all
25 other State and local occupation and use tax laws administered
26 by the Department, for the immediately preceding calendar year.
27 The term "average monthly tax liability" means the sum of the
28 taxpayer's liabilities under this Act, and under all other
29 State and local occupation and use tax laws administered by the
30 Department, for the immediately preceding calendar year
31 divided by 12. Beginning on October 1, 2002, a taxpayer who has
32 a tax liability in the amount set forth in subsection (b) of
33 Section 2505-210 of the Department of Revenue Law shall make
34 all payments required by rules of the Department by electronic
35 funds transfer.
36     Before August 1 of each year beginning in 1993, the

 

 

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1 Department shall notify all taxpayers required to make payments
2 by electronic funds transfer. All taxpayers required to make
3 payments by electronic funds transfer shall make those payments
4 for a minimum of one year beginning on October 1.
5     Any taxpayer not required to make payments by electronic
6 funds transfer may make payments by electronic funds transfer
7 with the permission of the Department.
8     All taxpayers required to make payment by electronic funds
9 transfer and any taxpayers authorized to voluntarily make
10 payments by electronic funds transfer shall make those payments
11 in the manner authorized by the Department.
12     The Department shall adopt such rules as are necessary to
13 effectuate a program of electronic funds transfer and the
14 requirements of this Section.
15     Where a serviceman collects the tax with respect to the
16 selling price of tangible personal property which he sells and
17 the purchaser thereafter returns such tangible personal
18 property and the serviceman refunds the selling price thereof
19 to the purchaser, such serviceman shall also refund, to the
20 purchaser, the tax so collected from the purchaser. When filing
21 his return for the period in which he refunds such tax to the
22 purchaser, the serviceman may deduct the amount of the tax so
23 refunded by him to the purchaser from any other Service
24 Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
25 Use Tax which such serviceman may be required to pay or remit
26 to the Department, as shown by such return, provided that the
27 amount of the tax to be deducted shall previously have been
28 remitted to the Department by such serviceman. If the
29 serviceman shall not previously have remitted the amount of
30 such tax to the Department, he shall be entitled to no
31 deduction hereunder upon refunding such tax to the purchaser.
32     If experience indicates such action to be practicable, the
33 Department may prescribe and furnish a combination or joint
34 return which will enable servicemen, who are required to file
35 returns hereunder and also under the Retailers' Occupation Tax
36 Act, the Use Tax Act or the Service Use Tax Act, to furnish all

 

 

HB4170 - 36 - LRB094 14831 BDD 49824 b

1 the return information required by all said Acts on the one
2 form.
3     Where the serviceman has more than one business registered
4 with the Department under separate registrations hereunder,
5 such serviceman shall file separate returns for each registered
6 business.
7     Beginning January 1, 1990, each month the Department shall
8 pay into the Local Government Tax Fund the revenue realized for
9 the preceding month from the 1% tax on sales of food for human
10 consumption which is to be consumed off the premises where it
11 is sold (other than alcoholic beverages, soft drinks and food
12 which has been prepared for immediate consumption) and
13 prescription and nonprescription medicines, drugs, medical
14 appliances and insulin, urine testing materials, syringes and
15 needles used by diabetics.
16     Beginning January 1, 1990, each month the Department shall
17 pay into the County and Mass Transit District Fund 4% of the
18 revenue realized for the preceding month from the 6.25% general
19 rate.
20     Beginning August 1, 2000, each month the Department shall
21 pay into the County and Mass Transit District Fund 20% of the
22 net revenue realized for the preceding month from the 1.25%
23 rate on the selling price of motor fuel and gasohol.
24     Beginning January 1, 1990, each month the Department shall
25 pay into the Local Government Tax Fund 16% of the revenue
26 realized for the preceding month from the 6.25% general rate on
27 transfers of tangible personal property.
28     Beginning August 1, 2000, each month the Department shall
29 pay into the Local Government Tax Fund 80% of the net revenue
30 realized for the preceding month from the 1.25% rate on the
31 selling price of motor fuel and gasohol.
32     Beginning on the effective date of this amendatory Act of
33 the 94th General Assembly, if, at any time during fiscal year
34 2006, the total net revenue realized for fiscal year 2006 that
35 was collected by the State on the sale or use of motor fuel
36 under this Act in fiscal year 2006 is equal to or exceeds the

 

 

HB4170 - 37 - LRB094 14831 BDD 49824 b

1 total net revenue realized for fiscal year 2005 that was
2 collected by the State on the sale or use of motor fuel under
3 this Act, then each month through July 2006 the Department
4 shall pay into the Extra Fuels Tax Revenues Fund 80% of the net
5 revenue realized for the preceding month from the 6.25% rate on
6 the selling price of motor fuel and gasohol that was sold
7 during fiscal year 2006.
8     Of the remainder of the moneys received by the Department
9 pursuant to this Act, (a) 1.75% thereof shall be paid into the
10 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
11 and after July 1, 1989, 3.8% thereof shall be paid into the
12 Build Illinois Fund; provided, however, that if in any fiscal
13 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
14 may be, of the moneys received by the Department and required
15 to be paid into the Build Illinois Fund pursuant to Section 3
16 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
17 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
18 Service Occupation Tax Act, such Acts being hereinafter called
19 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
20 may be, of moneys being hereinafter called the "Tax Act
21 Amount", and (2) the amount transferred to the Build Illinois
22 Fund from the State and Local Sales Tax Reform Fund shall be
23 less than the Annual Specified Amount (as defined in Section 3
24 of the Retailers' Occupation Tax Act), an amount equal to the
25 difference shall be immediately paid into the Build Illinois
26 Fund from other moneys received by the Department pursuant to
27 the Tax Acts; and further provided, that if on the last
28 business day of any month the sum of (1) the Tax Act Amount
29 required to be deposited into the Build Illinois Account in the
30 Build Illinois Fund during such month and (2) the amount
31 transferred during such month to the Build Illinois Fund from
32 the State and Local Sales Tax Reform Fund shall have been less
33 than 1/12 of the Annual Specified Amount, an amount equal to
34 the difference shall be immediately paid into the Build
35 Illinois Fund from other moneys received by the Department
36 pursuant to the Tax Acts; and, further provided, that in no

 

 

HB4170 - 38 - LRB094 14831 BDD 49824 b

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

 

 

HB4170 - 39 - LRB094 14831 BDD 49824 b

1     Subject to payment of amounts into the Build Illinois Fund
2 as provided in the preceding paragraph or in any amendment
3 thereto hereafter enacted, the following specified monthly
4 installment of the amount requested in the certificate of the
5 Chairman of the Metropolitan Pier and Exposition Authority
6 provided under Section 8.25f of the State Finance Act, but not
7 in excess of the sums designated as "Total Deposit", shall be
8 deposited in the aggregate from collections under Section 9 of
9 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
10 9 of the Service Occupation Tax Act, and Section 3 of the
11 Retailers' Occupation Tax Act into the McCormick Place
12 Expansion Project Fund in the specified fiscal years.
13Fiscal YearTotal Deposit
141993         $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000
262005108,000,000
272006113,000,000
282007119,000,000
292008126,000,000
302009132,000,000
312010139,000,000
322011146,000,000
332012153,000,000
342013161,000,000
352014170,000,000

 

 

HB4170 - 40 - LRB094 14831 BDD 49824 b

12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023 and275,000,000
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 2042.
17     Beginning July 20, 1993 and in each month of each fiscal
18 year thereafter, one-eighth of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority for that fiscal year, less the amount
21 deposited into the McCormick Place Expansion Project Fund by
22 the State Treasurer in the respective month under subsection
23 (g) of Section 13 of the Metropolitan Pier and Exposition
24 Authority Act, plus cumulative deficiencies in the deposits
25 required under this Section for previous months and years,
26 shall be deposited into the McCormick Place Expansion Project
27 Fund, until the full amount requested for the fiscal year, but
28 not in excess of the amount specified above as "Total Deposit",
29 has been deposited.
30     Subject to payment of amounts into the Build Illinois Fund
31 and the McCormick Place Expansion Project Fund pursuant to the
32 preceding paragraphs or in any amendments thereto hereafter
33 enacted, beginning July 1, 1993, the Department shall each
34 month pay into the Illinois Tax Increment Fund 0.27% of 80% of
35 the net revenue realized for the preceding month from the 6.25%
36 general rate on the selling price of tangible personal

 

 

HB4170 - 41 - LRB094 14831 BDD 49824 b

1 property.
2     Subject to payment of amounts into the Build Illinois Fund
3 and the McCormick Place Expansion Project Fund pursuant to the
4 preceding paragraphs or in any amendments thereto hereafter
5 enacted, beginning with the receipt of the first report of
6 taxes paid by an eligible business and continuing for a 25-year
7 period, the Department shall each month pay into the Energy
8 Infrastructure Fund 80% of the net revenue realized from the
9 6.25% general rate on the selling price of Illinois-mined coal
10 that was sold to an eligible business. For purposes of this
11 paragraph, the term "eligible business" means a new electric
12 generating facility certified pursuant to Section 605-332 of
13 the Department of Commerce and Economic Opportunity Law of the
14 Civil Administrative Code of Illinois.
15     Remaining moneys received by the Department pursuant to
16 this Act shall be paid into the General Revenue Fund of the
17 State Treasury.
18     The Department may, upon separate written notice to a
19 taxpayer, require the taxpayer to prepare and file with the
20 Department on a form prescribed by the Department within not
21 less than 60 days after receipt of the notice an annual
22 information return for the tax year specified in the notice.
23 Such annual return to the Department shall include a statement
24 of gross receipts as shown by the taxpayer's last Federal
25 income tax return. If the total receipts of the business as
26 reported in the Federal income tax return do not agree with the
27 gross receipts reported to the Department of Revenue for the
28 same period, the taxpayer shall attach to his annual return a
29 schedule showing a reconciliation of the 2 amounts and the
30 reasons for the difference. The taxpayer's annual return to the
31 Department shall also disclose the cost of goods sold by the
32 taxpayer during the year covered by such return, opening and
33 closing inventories of such goods for such year, cost of goods
34 used from stock or taken from stock and given away by the
35 taxpayer during such year, pay roll information of the
36 taxpayer's business during such year and any additional

 

 

HB4170 - 42 - LRB094 14831 BDD 49824 b

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

 

 

HB4170 - 43 - LRB094 14831 BDD 49824 b

1     Net revenue realized for a month shall be the revenue
2 collected by the State pursuant to this Act, less the amount
3 paid out during that month as refunds to taxpayers for
4 overpayment of liability.
5     For greater simplicity of administration, it shall be
6 permissible for manufacturers, importers and wholesalers whose
7 products are sold by numerous servicemen in Illinois, and who
8 wish to do so, to assume the responsibility for accounting and
9 paying to the Department all tax accruing under this Act with
10 respect to such sales, if the servicemen who are affected do
11 not make written objection to the Department to this
12 arrangement.
13 (Source: P.A. 92-12, eff. 7-1-01; 92-208, eff. 8-2-01; 92-492,
14 eff. 1-1-02; 92-600, eff. 6-28-02; 92-651, eff. 7-11-02; 93-24,
15 eff. 6-20-03; 93-840, eff. 7-30-04.)
 
16     Section 20. The Retailers' Occupation Tax Act is amended by
17 changing Section 3 as follows:
 
18     (35 ILCS 120/3)  (from Ch. 120, par. 442)
19     Sec. 3. Except as provided in this Section, on or before
20 the twentieth day of each calendar month, every person engaged
21 in the business of selling tangible personal property at retail
22 in this State during the preceding calendar month shall file a
23 return with the Department, stating:
24         1. The name of the seller;
25         2. His residence address and the address of his
26     principal place of business and the address of the
27     principal place of business (if that is a different
28     address) from which he engages in the business of selling
29     tangible personal property at retail in this State;
30         3. Total amount of receipts received by him during the
31     preceding calendar month or quarter, as the case may be,
32     from sales of tangible personal property, and from services
33     furnished, by him during such preceding calendar month or
34     quarter;

 

 

HB4170 - 44 - LRB094 14831 BDD 49824 b

1         4. Total amount received by him during the preceding
2     calendar month or quarter on charge and time sales of
3     tangible personal property, and from services furnished,
4     by him prior to the month or quarter for which the return
5     is filed;
6         5. Deductions allowed by law;
7         6. Gross receipts which were received by him during the
8     preceding calendar month or quarter and upon the basis of
9     which the tax is imposed;
10         7. The amount of credit provided in Section 2d of this
11     Act;
12         8. The amount of tax due;
13         9. The signature of the taxpayer; and
14         10. Such other reasonable information as the
15     Department may require.
16     If a taxpayer fails to sign a return within 30 days after
17 the proper notice and demand for signature by the Department,
18 the return shall be considered valid and any amount shown to be
19 due on the return shall be deemed assessed.
20     Each return shall be accompanied by the statement of
21 prepaid tax issued pursuant to Section 2e for which credit is
22 claimed.
23     Prior to October 1, 2003, and on and after September 1,
24 2004 a retailer may accept a Manufacturer's Purchase Credit
25 certification from a purchaser in satisfaction of Use Tax as
26 provided in Section 3-85 of the Use Tax Act if the purchaser
27 provides the appropriate documentation as required by Section
28 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
29 certification, accepted by a retailer prior to October 1, 2003
30 and on and after September 1, 2004 as provided in Section 3-85
31 of the Use Tax Act, may be used by that retailer to satisfy
32 Retailers' Occupation Tax liability in the amount claimed in
33 the certification, not to exceed 6.25% of the receipts subject
34 to tax from a qualifying purchase. A Manufacturer's Purchase
35 Credit reported on any original or amended return filed under
36 this Act after October 20, 2003 for reporting periods prior to

 

 

HB4170 - 45 - LRB094 14831 BDD 49824 b

1 September 1, 2004 shall be disallowed. Manufacturer's
2 Purchaser Credit reported on annual returns due on or after
3 January 1, 2005 will be disallowed for periods prior to
4 September 1, 2004. No Manufacturer's Purchase Credit may be
5 used after September 30, 2003 through August 31, 2004 to
6 satisfy any tax liability imposed under this Act, including any
7 audit liability.
8     The Department may require returns to be filed on a
9 quarterly basis. If so required, a return for each calendar
10 quarter shall be filed on or before the twentieth day of the
11 calendar month following the end of such calendar quarter. The
12 taxpayer shall also file a return with the Department for each
13 of the first two months of each calendar quarter, on or before
14 the twentieth day of the following calendar month, stating:
15         1. The name of the seller;
16         2. The address of the principal place of business from
17     which he engages in the business of selling tangible
18     personal property at retail in this State;
19         3. The total amount of taxable receipts received by him
20     during the preceding calendar month from sales of tangible
21     personal property by him during such preceding calendar
22     month, including receipts from charge and time sales, but
23     less all deductions allowed by law;
24         4. The amount of credit provided in Section 2d of this
25     Act;
26         5. The amount of tax due; and
27         6. Such other reasonable information as the Department
28     may require.
29     Beginning on October 1, 2003, any person who is not a
30 licensed distributor, importing distributor, or manufacturer,
31 as defined in the Liquor Control Act of 1934, but is engaged in
32 the business of selling, at retail, alcoholic liquor shall file
33 a statement with the Department of Revenue, in a format and at
34 a time prescribed by the Department, showing the total amount
35 paid for alcoholic liquor purchased during the preceding month
36 and such other information as is reasonably required by the

 

 

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1 Department. The Department may adopt rules to require that this
2 statement be filed in an electronic or telephonic format. Such
3 rules may provide for exceptions from the filing requirements
4 of this paragraph. For the purposes of this paragraph, the term
5 "alcoholic liquor" shall have the meaning prescribed in the
6 Liquor Control Act of 1934.
7     Beginning on October 1, 2003, every distributor, importing
8 distributor, and manufacturer of alcoholic liquor as defined in
9 the Liquor Control Act of 1934, shall file a statement with the
10 Department of Revenue, no later than the 10th day of the month
11 for the preceding month during which transactions occurred, by
12 electronic means, showing the total amount of gross receipts
13 from the sale of alcoholic liquor sold or distributed during
14 the preceding month to purchasers; identifying the purchaser to
15 whom it was sold or distributed; the purchaser's tax
16 registration number; and such other information reasonably
17 required by the Department. A distributor, importing
18 distributor, or manufacturer of alcoholic liquor must
19 personally deliver, mail, or provide by electronic means to
20 each retailer listed on the monthly statement a report
21 containing a cumulative total of that distributor's, importing
22 distributor's, or manufacturer's total sales of alcoholic
23 liquor to that retailer no later than the 10th day of the month
24 for the preceding month during which the transaction occurred.
25 The distributor, importing distributor, or manufacturer shall
26 notify the retailer as to the method by which the distributor,
27 importing distributor, or manufacturer will provide the sales
28 information. If the retailer is unable to receive the sales
29 information by electronic means, the distributor, importing
30 distributor, or manufacturer shall furnish the sales
31 information by personal delivery or by mail. For purposes of
32 this paragraph, the term "electronic means" includes, but is
33 not limited to, the use of a secure Internet website, e-mail,
34 or facsimile.
35     If a total amount of less than $1 is payable, refundable or
36 creditable, such amount shall be disregarded if it is less than

 

 

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1 50 cents and shall be increased to $1 if it is 50 cents or more.
2     Beginning October 1, 1993, a taxpayer who has an average
3 monthly tax liability of $150,000 or more shall make all
4 payments required by rules of the Department by electronic
5 funds transfer. Beginning October 1, 1994, a taxpayer who has
6 an average monthly tax liability of $100,000 or more shall make
7 all payments required by rules of the Department by electronic
8 funds transfer. Beginning October 1, 1995, a taxpayer who has
9 an average monthly tax liability of $50,000 or more shall make
10 all payments required by rules of the Department by electronic
11 funds transfer. Beginning October 1, 2000, a taxpayer who has
12 an annual tax liability of $200,000 or more shall make all
13 payments required by rules of the Department by electronic
14 funds transfer. The term "annual tax liability" shall be the
15 sum of the taxpayer's liabilities under this Act, and under all
16 other State and local occupation and use tax laws administered
17 by the Department, for the immediately preceding calendar year.
18 The term "average monthly tax liability" shall be the sum of
19 the taxpayer's liabilities under this Act, and under all other
20 State and local occupation and use tax laws administered by the
21 Department, for the immediately preceding calendar year
22 divided by 12. Beginning on October 1, 2002, a taxpayer who has
23 a tax liability in the amount set forth in subsection (b) of
24 Section 2505-210 of the Department of Revenue Law shall make
25 all payments required by rules of the Department by electronic
26 funds transfer.
27     Before August 1 of each year beginning in 1993, the
28 Department shall notify all taxpayers required to make payments
29 by electronic funds transfer. All taxpayers required to make
30 payments by electronic funds transfer shall make those payments
31 for a minimum of one year beginning on October 1.
32     Any taxpayer not required to make payments by electronic
33 funds transfer may make payments by electronic funds transfer
34 with the permission of the Department.
35     All taxpayers required to make payment by electronic funds
36 transfer and any taxpayers authorized to voluntarily make

 

 

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

 

 

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1 such retailer shall file a final return under this Act with the
2 Department not more than one month after discontinuing such
3 business.
4     Where the same person has more than one business registered
5 with the Department under separate registrations under this
6 Act, such person may not file each return that is due as a
7 single return covering all such registered businesses, but
8 shall file separate returns for each such registered business.
9     In addition, with respect to motor vehicles, watercraft,
10 aircraft, and trailers that are required to be registered with
11 an agency of this State, every retailer selling this kind of
12 tangible personal property shall file, with the Department,
13 upon a form to be prescribed and supplied by the Department, a
14 separate return for each such item of tangible personal
15 property which the retailer sells, except that if, in the same
16 transaction, (i) a retailer of aircraft, watercraft, motor
17 vehicles or trailers transfers more than one aircraft,
18 watercraft, motor vehicle or trailer to another aircraft,
19 watercraft, motor vehicle retailer or trailer retailer for the
20 purpose of resale or (ii) a retailer of aircraft, watercraft,
21 motor vehicles, or trailers transfers more than one aircraft,
22 watercraft, motor vehicle, or trailer to a purchaser for use as
23 a qualifying rolling stock as provided in Section 2-5 of this
24 Act, then that seller may report the transfer of all aircraft,
25 watercraft, motor vehicles or trailers involved in that
26 transaction to the Department on the same uniform
27 invoice-transaction reporting return form. For purposes of
28 this Section, "watercraft" means a Class 2, Class 3, or Class 4
29 watercraft as defined in Section 3-2 of the Boat Registration
30 and Safety Act, a personal watercraft, or any boat equipped
31 with an inboard motor.
32     Any retailer who sells only motor vehicles, watercraft,
33 aircraft, or trailers that are required to be registered with
34 an agency of this State, so that all retailers' occupation tax
35 liability is required to be reported, and is reported, on such
36 transaction reporting returns and who is not otherwise required

 

 

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

 

 

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1 such tax is not due in that particular instance, if that is
2 claimed to be the fact); the place and date of the sale, a
3 sufficient identification of the property sold, and such other
4 information as the Department may reasonably require.
5     Such transaction reporting return shall be filed not later
6 than 20 days after the day of delivery of the item that is
7 being sold, but may be filed by the retailer at any time sooner
8 than that if he chooses to do so. The transaction reporting
9 return and tax remittance or proof of exemption from the
10 Illinois use tax may be transmitted to the Department by way of
11 the State agency with which, or State officer with whom the
12 tangible personal property must be titled or registered (if
13 titling or registration is required) if the Department and such
14 agency or State officer determine that this procedure will
15 expedite the processing of applications for title or
16 registration.
17     With each such transaction reporting return, the retailer
18 shall remit the proper amount of tax due (or shall submit
19 satisfactory evidence that the sale is not taxable if that is
20 the case), to the Department or its agents, whereupon the
21 Department shall issue, in the purchaser's name, a use tax
22 receipt (or a certificate of exemption if the Department is
23 satisfied that the particular sale is tax exempt) which such
24 purchaser may submit to the agency with which, or State officer
25 with whom, he must title or register the tangible personal
26 property that is involved (if titling or registration is
27 required) in support of such purchaser's application for an
28 Illinois certificate or other evidence of title or registration
29 to such tangible personal property.
30     No retailer's failure or refusal to remit tax under this
31 Act precludes a user, who has paid the proper tax to the
32 retailer, from obtaining his certificate of title or other
33 evidence of title or registration (if titling or registration
34 is required) upon satisfying the Department that such user has
35 paid the proper tax (if tax is due) to the retailer. The
36 Department shall adopt appropriate rules to carry out the

 

 

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1 mandate of this paragraph.
2     If the user who would otherwise pay tax to the retailer
3 wants the transaction reporting return filed and the payment of
4 the tax or proof of exemption made to the Department before the
5 retailer is willing to take these actions and such user has not
6 paid the tax to the retailer, such user may certify to the fact
7 of such delay by the retailer and may (upon the Department
8 being satisfied of the truth of such certification) transmit
9 the information required by the transaction reporting return
10 and the remittance for tax or proof of exemption directly to
11 the Department and obtain his tax receipt or exemption
12 determination, in which event the transaction reporting return
13 and tax remittance (if a tax payment was required) shall be
14 credited by the Department to the proper retailer's account
15 with the Department, but without the 2.1% or 1.75% discount
16 provided for in this Section being allowed. When the user pays
17 the tax directly to the Department, he shall pay the tax in the
18 same amount and in the same form in which it would be remitted
19 if the tax had been remitted to the Department by the retailer.
20     Refunds made by the seller during the preceding return
21 period to purchasers, on account of tangible personal property
22 returned to the seller, shall be allowed as a deduction under
23 subdivision 5 of his monthly or quarterly return, as the case
24 may be, in case the seller had theretofore included the
25 receipts from the sale of such tangible personal property in a
26 return filed by him and had paid the tax imposed by this Act
27 with respect to such receipts.
28     Where the seller is a corporation, the return filed on
29 behalf of such corporation shall be signed by the president,
30 vice-president, secretary or treasurer or by the properly
31 accredited agent of such corporation.
32     Where the seller is a limited liability company, the return
33 filed on behalf of the limited liability company shall be
34 signed by a manager, member, or properly accredited agent of
35 the limited liability company.
36     Except as provided in this Section, the retailer filing the

 

 

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1 return under this Section shall, at the time of filing such
2 return, pay to the Department the amount of tax imposed by this
3 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4 on and after January 1, 1990, or $5 per calendar year,
5 whichever is greater, which is allowed to reimburse the
6 retailer for the expenses incurred in keeping records,
7 preparing and filing returns, remitting the tax and supplying
8 data to the Department on request. Any prepayment made pursuant
9 to Section 2d of this Act shall be included in the amount on
10 which such 2.1% or 1.75% discount is computed. In the case of
11 retailers who report and pay the tax on a transaction by
12 transaction basis, as provided in this Section, such discount
13 shall be taken with each such tax remittance instead of when
14 such retailer files his periodic return.
15     Before October 1, 2000, if the taxpayer's average monthly
16 tax liability to the Department under this Act, the Use Tax
17 Act, the Service Occupation Tax Act, and the Service Use Tax
18 Act, excluding any liability for prepaid sales tax to be
19 remitted in accordance with Section 2d of this Act, was $10,000
20 or more during the preceding 4 complete calendar quarters, he
21 shall file a return with the Department each month by the 20th
22 day of the month next following the month during which such tax
23 liability is incurred and shall make payments to the Department
24 on or before the 7th, 15th, 22nd and last day of the month
25 during which such liability is incurred. On and after October
26 1, 2000, if the taxpayer's average monthly tax liability to the
27 Department under this Act, the Use Tax Act, the Service
28 Occupation Tax Act, and the Service Use Tax Act, excluding any
29 liability for prepaid sales tax to be remitted in accordance
30 with Section 2d of this Act, was $20,000 or more during the
31 preceding 4 complete calendar quarters, he shall file a return
32 with the Department each month by the 20th day of the month
33 next following the month during which such tax liability is
34 incurred and shall make payment to the Department on or before
35 the 7th, 15th, 22nd and last day of the month during which such
36 liability is incurred. If the month during which such tax

 

 

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1 liability is incurred began prior to January 1, 1985, each
2 payment shall be in an amount equal to 1/4 of the taxpayer's
3 actual liability for the month or an amount set by the
4 Department not to exceed 1/4 of the average monthly liability
5 of the taxpayer to the Department for the preceding 4 complete
6 calendar quarters (excluding the month of highest liability and
7 the month of lowest liability in such 4 quarter period). If the
8 month during which such tax liability is incurred begins on or
9 after January 1, 1985 and prior to January 1, 1987, each
10 payment shall be in an amount equal to 22.5% of the taxpayer's
11 actual liability for the month or 27.5% of the taxpayer's
12 liability for the same calendar month of the preceding year. If
13 the month during which such tax liability is incurred begins on
14 or after January 1, 1987 and prior to January 1, 1988, each
15 payment shall be in an amount equal to 22.5% of the taxpayer's
16 actual liability for the month or 26.25% of the taxpayer's
17 liability for the same calendar month of the preceding year. If
18 the month during which such tax liability is incurred begins on
19 or after January 1, 1988, and prior to January 1, 1989, or
20 begins on or after January 1, 1996, each payment shall be in an
21 amount equal to 22.5% of the taxpayer's actual liability for
22 the month or 25% of the taxpayer's liability for the same
23 calendar month of the preceding year. If the month during which
24 such tax liability is incurred begins on or after January 1,
25 1989, and prior to January 1, 1996, each payment shall be in an
26 amount equal to 22.5% of the taxpayer's actual liability for
27 the month or 25% of the taxpayer's liability for the same
28 calendar month of the preceding year or 100% of the taxpayer's
29 actual liability for the quarter monthly reporting period. The
30 amount of such quarter monthly payments shall be credited
31 against the final tax liability of the taxpayer's return for
32 that month. Before October 1, 2000, once applicable, the
33 requirement of the making of quarter monthly payments to the
34 Department by taxpayers having an average monthly tax liability
35 of $10,000 or more as determined in the manner provided above
36 shall continue until such taxpayer's average monthly liability

 

 

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1 to the Department during the preceding 4 complete calendar
2 quarters (excluding the month of highest liability and the
3 month of lowest liability) is less than $9,000, or until such
4 taxpayer's average monthly liability to the Department as
5 computed for each calendar quarter of the 4 preceding complete
6 calendar quarter period is less than $10,000. However, if a
7 taxpayer can show the Department that a substantial change in
8 the taxpayer's business has occurred which causes the taxpayer
9 to anticipate that his average monthly tax liability for the
10 reasonably foreseeable future will fall below the $10,000
11 threshold stated above, then such taxpayer may petition the
12 Department for a change in such taxpayer's reporting status. On
13 and after October 1, 2000, once applicable, the requirement of
14 the making of quarter monthly payments to the Department by
15 taxpayers having an average monthly tax liability of $20,000 or
16 more as determined in the manner provided above shall continue
17 until such taxpayer's average monthly liability to the
18 Department during the preceding 4 complete calendar quarters
19 (excluding the month of highest liability and the month of
20 lowest liability) is less than $19,000 or until such taxpayer's
21 average monthly liability to the Department as computed for
22 each calendar quarter of the 4 preceding complete calendar
23 quarter period is less than $20,000. However, if a taxpayer can
24 show the Department that a substantial change in the taxpayer's
25 business has occurred which causes the taxpayer to anticipate
26 that his average monthly tax liability for the reasonably
27 foreseeable future will fall below the $20,000 threshold stated
28 above, then such taxpayer may petition the Department for a
29 change in such taxpayer's reporting status. The Department
30 shall change such taxpayer's reporting status unless it finds
31 that such change is seasonal in nature and not likely to be
32 long term. If any such quarter monthly payment is not paid at
33 the time or in the amount required by this Section, then the
34 taxpayer shall be liable for penalties and interest on the
35 difference between the minimum amount due as a payment and the
36 amount of such quarter monthly payment actually and timely

 

 

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1 paid, except insofar as the taxpayer has previously made
2 payments for that month to the Department in excess of the
3 minimum payments previously due as provided in this Section.
4 The Department shall make reasonable rules and regulations to
5 govern the quarter monthly payment amount and quarter monthly
6 payment dates for taxpayers who file on other than a calendar
7 monthly basis.
8     The provisions of this paragraph apply before October 1,
9 2001. Without regard to whether a taxpayer is required to make
10 quarter monthly payments as specified above, any taxpayer who
11 is required by Section 2d of this Act to collect and remit
12 prepaid taxes and has collected prepaid taxes which average in
13 excess of $25,000 per month during the preceding 2 complete
14 calendar quarters, shall file a return with the Department as
15 required by Section 2f and shall make payments to the
16 Department on or before the 7th, 15th, 22nd and last day of the
17 month during which such liability is incurred. If the month
18 during which such tax liability is incurred began prior to the
19 effective date of this amendatory Act of 1985, each payment
20 shall be in an amount not less than 22.5% of the taxpayer's
21 actual liability under Section 2d. If the month during which
22 such tax liability is incurred begins on or after January 1,
23 1986, each payment shall be in an amount equal to 22.5% of the
24 taxpayer's actual liability for the month or 27.5% of the
25 taxpayer's liability for the same calendar month of the
26 preceding calendar year. If the month during which such tax
27 liability is incurred begins on or after January 1, 1987, each
28 payment shall be in an amount equal to 22.5% of the taxpayer's
29 actual liability for the month or 26.25% of the taxpayer's
30 liability for the same calendar month of the preceding year.
31 The amount of such quarter monthly payments shall be credited
32 against the final tax liability of the taxpayer's return for
33 that month filed under this Section or Section 2f, as the case
34 may be. Once applicable, the requirement of the making of
35 quarter monthly payments to the Department pursuant to this
36 paragraph shall continue until such taxpayer's average monthly

 

 

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

 

 

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1 previously due.
2     If any payment provided for in this Section exceeds the
3 taxpayer's liabilities under this Act, the Use Tax Act, the
4 Service Occupation Tax Act and the Service Use Tax Act, as
5 shown on an original monthly return, the Department shall, if
6 requested by the taxpayer, issue to the taxpayer a credit
7 memorandum no later than 30 days after the date of payment. The
8 credit evidenced by such credit memorandum may be assigned by
9 the taxpayer to a similar taxpayer under this Act, the Use Tax
10 Act, the Service Occupation Tax Act or the Service Use Tax Act,
11 in accordance with reasonable rules and regulations to be
12 prescribed by the Department. If no such request is made, the
13 taxpayer may credit such excess payment against tax liability
14 subsequently to be remitted to the Department under this Act,
15 the Use Tax Act, the Service Occupation Tax Act or the Service
16 Use Tax Act, in accordance with reasonable rules and
17 regulations prescribed by the Department. If the Department
18 subsequently determined that all or any part of the credit
19 taken was not actually due to the taxpayer, the taxpayer's 2.1%
20 and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
21 of the difference between the credit taken and that actually
22 due, and that taxpayer shall be liable for penalties and
23 interest on such difference.
24     If a retailer of motor fuel is entitled to a credit under
25 Section 2d of this Act which exceeds the taxpayer's liability
26 to the Department under this Act for the month which the
27 taxpayer is filing a return, the Department shall issue the
28 taxpayer a credit memorandum for the excess.
29     Beginning January 1, 1990, each month the Department shall
30 pay into the Local Government Tax Fund, a special fund in the
31 State treasury which is hereby created, the net revenue
32 realized for the preceding month from the 1% tax on sales of
33 food for human consumption which is to be consumed off the
34 premises where it is sold (other than alcoholic beverages, soft
35 drinks and food which has been prepared for immediate
36 consumption) and prescription and nonprescription medicines,

 

 

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1 drugs, medical appliances and insulin, urine testing
2 materials, syringes and needles used by diabetics.
3     Beginning January 1, 1990, each month the Department shall
4 pay into the County and Mass Transit District Fund, a special
5 fund in the State treasury which is hereby created, 4% of the
6 net revenue realized for the preceding month from the 6.25%
7 general rate.
8     Beginning August 1, 2000, each month the Department shall
9 pay into the County and Mass Transit District Fund 20% of the
10 net revenue realized for the preceding month from the 1.25%
11 rate on the selling price of motor fuel and gasohol.
12     Beginning January 1, 1990, each month the Department shall
13 pay into the Local Government Tax Fund 16% of the net revenue
14 realized for the preceding month from the 6.25% general rate on
15 the selling price of tangible personal property.
16     Beginning August 1, 2000, each month the Department shall
17 pay into the Local Government Tax Fund 80% of the net revenue
18 realized for the preceding month from the 1.25% rate on the
19 selling price of motor fuel and gasohol.
20     Beginning on the effective date of this amendatory Act of
21 the 94th General Assembly, if, at any time during fiscal year
22 2006, the total net revenue realized for fiscal year 2006 that
23 was collected by the State on the sale or use of motor fuel
24 under this Act in fiscal year 2006 is equal to or exceeds the
25 total net revenue realized for fiscal year 2005 that was
26 collected by the State on the sale or use of motor fuel under
27 this Act, then each month through July 2006 the Department
28 shall pay into the Extra Fuels Tax Revenues Fund 80% of the net
29 revenue realized for the preceding month from the 6.25% rate on
30 the selling price of motor fuel and gasohol that was sold
31 during fiscal year 2006.
32     Of the remainder of the moneys received by the Department
33 pursuant to this Act, (a) 1.75% thereof shall be paid into the
34 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
35 and after July 1, 1989, 3.8% thereof shall be paid into the
36 Build Illinois Fund; provided, however, that if in any fiscal

 

 

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1 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2 may be, of the moneys received by the Department and required
3 to be paid into the Build Illinois Fund pursuant to this Act,
4 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5 Act, and Section 9 of the Service Occupation Tax Act, such Acts
6 being hereinafter called the "Tax Acts" and such aggregate of
7 2.2% or 3.8%, as the case may be, of moneys being hereinafter
8 called the "Tax Act Amount", and (2) the amount transferred to
9 the Build Illinois Fund from the State and Local Sales Tax
10 Reform Fund shall be less than the Annual Specified Amount (as
11 hereinafter defined), an amount equal to the difference shall
12 be immediately paid into the Build Illinois Fund from other
13 moneys received by the Department pursuant to the Tax Acts; the
14 "Annual Specified Amount" means the amounts specified below for
15 fiscal years 1986 through 1993:
16Fiscal YearAnnual Specified Amount
171986$54,800,000
181987$76,650,000
191988$80,480,000
201989$88,510,000
211990$115,330,000
221991$145,470,000
231992$182,730,000
241993$206,520,000;
25 and means the Certified Annual Debt Service Requirement (as
26 defined in Section 13 of the Build Illinois Bond Act) or the
27 Tax Act Amount, whichever is greater, for fiscal year 1994 and
28 each fiscal year thereafter; and further provided, that if on
29 the last business day of any month the sum of (1) the Tax Act
30 Amount required to be deposited into the Build Illinois Bond
31 Account in the Build Illinois Fund during such month and (2)
32 the amount transferred to the Build Illinois Fund from the
33 State and Local Sales Tax Reform Fund shall have been less than
34 1/12 of the Annual Specified Amount, an amount equal to the
35 difference shall be immediately paid into the Build Illinois
36 Fund from other moneys received by the Department pursuant to

 

 

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

 

 

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1 Act.
2     Subject to payment of amounts into the Build Illinois Fund
3 as provided in the preceding paragraph or in any amendment
4 thereto hereafter enacted, the following specified monthly
5 installment of the amount requested in the certificate of the
6 Chairman of the Metropolitan Pier and Exposition Authority
7 provided under Section 8.25f of the State Finance Act, but not
8 in excess of sums designated as "Total Deposit", shall be
9 deposited in the aggregate from collections under Section 9 of
10 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
11 9 of the Service Occupation Tax Act, and Section 3 of the
12 Retailers' Occupation Tax Act into the McCormick Place
13 Expansion Project Fund in the specified fiscal years.
14Fiscal YearTotal Deposit
151993         $0
161994 53,000,000
171995 58,000,000
181996 61,000,000
191997 64,000,000
201998 68,000,000
211999 71,000,000
222000 75,000,000
232001 80,000,000
242002 93,000,000
252003 99,000,000
262004103,000,000
272005108,000,000
282006113,000,000
292007119,000,000
302008126,000,000
312009132,000,000
322010139,000,000
332011146,000,000
342012153,000,000
352013161,000,000

 

 

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12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023 and275,000,000
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2042.
18     Beginning July 20, 1993 and in each month of each fiscal
19 year thereafter, one-eighth of the amount requested in the
20 certificate of the Chairman of the Metropolitan Pier and
21 Exposition Authority for that fiscal year, less the amount
22 deposited into the McCormick Place Expansion Project Fund by
23 the State Treasurer in the respective month under subsection
24 (g) of Section 13 of the Metropolitan Pier and Exposition
25 Authority Act, plus cumulative deficiencies in the deposits
26 required under this Section for previous months and years,
27 shall be deposited into the McCormick Place Expansion Project
28 Fund, until the full amount requested for the fiscal year, but
29 not in excess of the amount specified above as "Total Deposit",
30 has been deposited.
31     Subject to payment of amounts into the Build Illinois Fund
32 and the McCormick Place Expansion Project Fund pursuant to the
33 preceding paragraphs or in any amendments thereto hereafter
34 enacted, beginning July 1, 1993, the Department shall each
35 month pay into the Illinois Tax Increment Fund 0.27% of 80% of
36 the net revenue realized for the preceding month from the 6.25%

 

 

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1 general rate on the selling price of tangible personal
2 property.
3     Subject to payment of amounts into the Build Illinois Fund
4 and the McCormick Place Expansion Project Fund pursuant to the
5 preceding paragraphs or in any amendments thereto hereafter
6 enacted, beginning with the receipt of the first report of
7 taxes paid by an eligible business and continuing for a 25-year
8 period, the Department shall each month pay into the Energy
9 Infrastructure Fund 80% of the net revenue realized from the
10 6.25% general rate on the selling price of Illinois-mined coal
11 that was sold to an eligible business. For purposes of this
12 paragraph, the term "eligible business" means a new electric
13 generating facility certified pursuant to Section 605-332 of
14 the Department of Commerce and Economic Opportunity Law of the
15 Civil Administrative Code of Illinois.
16     Of the remainder of the moneys received by the Department
17 pursuant to this Act, 75% thereof shall be paid into the State
18 Treasury and 25% shall be reserved in a special account and
19 used only for the transfer to the Common School Fund as part of
20 the monthly transfer from the General Revenue Fund in
21 accordance with Section 8a of the State Finance Act.
22     The Department may, upon separate written notice to a
23 taxpayer, require the taxpayer to prepare and file with the
24 Department on a form prescribed by the Department within not
25 less than 60 days after receipt of the notice an annual
26 information return for the tax year specified in the notice.
27 Such annual return to the Department shall include a statement
28 of gross receipts as shown by the retailer's last Federal
29 income tax return. If the total receipts of the business as
30 reported in the Federal income tax return do not agree with the
31 gross receipts reported to the Department of Revenue for the
32 same period, the retailer shall attach to his annual return a
33 schedule showing a reconciliation of the 2 amounts and the
34 reasons for the difference. The retailer's annual return to the
35 Department shall also disclose the cost of goods sold by the
36 retailer during the year covered by such return, opening and

 

 

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1 closing inventories of such goods for such year, costs of goods
2 used from stock or taken from stock and given away by the
3 retailer during such year, payroll information of the
4 retailer's business during such year and any additional
5 reasonable information which the Department deems would be
6 helpful in determining the accuracy of the monthly, quarterly
7 or annual returns filed by such retailer as provided for in
8 this Section.
9     If the annual information return required by this Section
10 is not filed when and as required, the taxpayer shall be liable
11 as follows:
12         (i) Until January 1, 1994, the taxpayer shall be liable
13     for a penalty equal to 1/6 of 1% of the tax due from such
14     taxpayer under this Act during the period to be covered by
15     the annual return for each month or fraction of a month
16     until such return is filed as required, the penalty to be
17     assessed and collected in the same manner as any other
18     penalty provided for in this Act.
19         (ii) On and after January 1, 1994, the taxpayer shall
20     be liable for a penalty as described in Section 3-4 of the
21     Uniform Penalty and Interest Act.
22     The chief executive officer, proprietor, owner or highest
23 ranking manager shall sign the annual return to certify the
24 accuracy of the information contained therein. Any person who
25 willfully signs the annual return containing false or
26 inaccurate information shall be guilty of perjury and punished
27 accordingly. The annual return form prescribed by the
28 Department shall include a warning that the person signing the
29 return may be liable for perjury.
30     The provisions of this Section concerning the filing of an
31 annual information return do not apply to a retailer who is not
32 required to file an income tax return with the United States
33 Government.
34     As soon as possible after the first day of each month, upon
35 certification of the Department of Revenue, the Comptroller
36 shall order transferred and the Treasurer shall transfer from

 

 

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1 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2 equal to 1.7% of 80% of the net revenue realized under this Act
3 for the second preceding month. Beginning April 1, 2000, this
4 transfer is no longer required and shall not be made.
5     Net revenue realized for a month shall be the revenue
6 collected by the State pursuant to this Act, less the amount
7 paid out during that month as refunds to taxpayers for
8 overpayment of liability.
9     For greater simplicity of administration, manufacturers,
10 importers and wholesalers whose products are sold at retail in
11 Illinois by numerous retailers, and who wish to do so, may
12 assume the responsibility for accounting and paying to the
13 Department all tax accruing under this Act with respect to such
14 sales, if the retailers who are affected do not make written
15 objection to the Department to this arrangement.
16     Any person who promotes, organizes, provides retail
17 selling space for concessionaires or other types of sellers at
18 the Illinois State Fair, DuQuoin State Fair, county fairs,
19 local fairs, art shows, flea markets and similar exhibitions or
20 events, including any transient merchant as defined by Section
21 2 of the Transient Merchant Act of 1987, is required to file a
22 report with the Department providing the name of the merchant's
23 business, the name of the person or persons engaged in
24 merchant's business, the permanent address and Illinois
25 Retailers Occupation Tax Registration Number of the merchant,
26 the dates and location of the event and other reasonable
27 information that the Department may require. The report must be
28 filed not later than the 20th day of the month next following
29 the month during which the event with retail sales was held.
30 Any person who fails to file a report required by this Section
31 commits a business offense and is subject to a fine not to
32 exceed $250.
33     Any person engaged in the business of selling tangible
34 personal property at retail as a concessionaire or other type
35 of seller at the Illinois State Fair, county fairs, art shows,
36 flea markets and similar exhibitions or events, or any

 

 

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1 transient merchants, as defined by Section 2 of the Transient
2 Merchant Act of 1987, may be required to make a daily report of
3 the amount of such sales to the Department and to make a daily
4 payment of the full amount of tax due. The Department shall
5 impose this requirement when it finds that there is a
6 significant risk of loss of revenue to the State at such an
7 exhibition or event. Such a finding shall be based on evidence
8 that a substantial number of concessionaires or other sellers
9 who are not residents of Illinois will be engaging in the
10 business of selling tangible personal property at retail at the
11 exhibition or event, or other evidence of a significant risk of
12 loss of revenue to the State. The Department shall notify
13 concessionaires and other sellers affected by the imposition of
14 this requirement. In the absence of notification by the
15 Department, the concessionaires and other sellers shall file
16 their returns as otherwise required in this Section.
17 (Source: P.A. 92-12, eff. 7-1-01; 92-16, eff. 6-28-01; 92-208,
18 eff. 8-2-01; 92-484, eff. 8-23-01; 92-492, eff. 1-1-02; 92-600,
19 eff. 6-28-02; 92-651, eff. 7-11-02; 93-22, eff. 6-20-03; 93-24,
20 eff. 6-20-03; 93-840, eff. 7-30-04; 93-926, eff. 8-12-04;
21 93-1057, eff. 12-2-04; revised 12-6-04.)
 
22     Section 99. Effective date. This Act takes effect upon
23 becoming law.