SB1329 EnrolledLRB098 06018 MLW 36057 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4
ARTICLE 1.
5
SHORT TITLE; PURPOSE

 
6    Section 1-1. Short Title. This Act may be cited as the
7FY2014 Budget Implementation Act.
 
8    Section 1-5. Purpose. It is the purpose of this Act to make
9changes in State programs that are necessary to implement the
10Governor's Fiscal Year 2014 budget recommendations.
 
11
ARTICLE 5.
12
AMENDATORY PROVISIONS

 
13    Section 5-10. The Department of Agriculture Law of the
14Civil Administrative Code of Illinois is amended by adding
15Section 205-103 as follows:
 
16    (20 ILCS 205/205-103 new)
17    Sec. 205-103. Forever Green Illinois Program.
18    (a) There is created within the Department the Forever
19Green Illinois Program, to be administered by the Department as

 

 

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1provided in this Section.
2    (b) The Department has the power to engage in the
3maintenance and beautification of greenery on property owned or
4controlled by the State or a unit of local government. The
5Department may contract with private entities to perform the
6activities described in this subsection.
7    (c) The Department shall promulgate rules for the
8administration, operation, and maintenance of the Program and
9may adopt emergency rules as soon as practicable to begin
10implementation of the Program.
11    (d) For the purposes of this Section, "greenery" includes
12grass, weeds, trees, shrubs, bushes, plants, and other plant
13material.
 
14    Section 5-15. The Illinois Criminal Justice Information
15Act is amended by changing Section 9.2 as follows:
 
16    (20 ILCS 3930/9.2)
17    Sec. 9.2. The Juvenile Accountability Incentive Block
18Grant Fund is hereby created as a special fund in the State
19treasury. Deposits to this Fund shall consist of receipts from
20the federal government under the Juvenile Accountability
21Incentive Block Grant program and interest earned from the
22investment of moneys in the Fund. Disbursements from the Fund
23shall be made, subject to appropriation, through fiscal year
242013 by the Illinois Criminal Justice Information Authority and

 

 

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1beginning in fiscal year 2014 by the Department of Human
2Services in accordance with the guidelines established by the
3federal government for the Juvenile Accountability Incentive
4Block Grant Program. Specifically, the Fund may be used to
5provide financial support to State agencies (including the
6Illinois Criminal Justice Information Authority and the
7Department of Human Services) and units of local government and
8to pay the Authority's or Department's administrative costs
9associated with the Juvenile Accountability Incentive Block
10Grant Program.
11(Source: P.A. 90-587, eff. 7-1-98.)
 
12    Section 5-20. The State Revenue Sharing Act is amended by
13changing Section 12 as follows:
 
14    (30 ILCS 115/12)  (from Ch. 85, par. 616)
15    Sec. 12. Personal Property Tax Replacement Fund. There is
16hereby created the Personal Property Tax Replacement Fund, a
17special fund in the State Treasury into which shall be paid all
18revenue realized:
19    (a) all amounts realized from the additional personal
20property tax replacement income tax imposed by subsections (c)
21and (d) of Section 201 of the Illinois Income Tax Act, except
22for those amounts deposited into the Income Tax Refund Fund
23pursuant to subsection (c) of Section 901 of the Illinois
24Income Tax Act; and

 

 

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1    (b) all amounts realized from the additional personal
2property replacement invested capital taxes imposed by Section
32a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
4Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
5Section 3 of the Water Company Invested Capital Tax Act, and
6amounts payable to the Department of Revenue under the
7Telecommunications Infrastructure Maintenance Fee Act.
8    As soon as may be after the end of each month, the
9Department of Revenue shall certify to the Treasurer and the
10Comptroller the amount of all refunds paid out of the General
11Revenue Fund through the preceding month on account of
12overpayment of liability on taxes paid into the Personal
13Property Tax Replacement Fund. Upon receipt of such
14certification, the Treasurer and the Comptroller shall
15transfer the amount so certified from the Personal Property Tax
16Replacement Fund into the General Revenue Fund.
17    The payments of revenue into the Personal Property Tax
18Replacement Fund shall be used exclusively for distribution to
19taxing districts, regional offices and officials for fiscal
20years 2012 and 2013 only, and local officials as provided in
21this Section and in the School Code, payment of the ordinary
22and contingent expenses of the Property Tax Appeal Board,
23payment of the expenses of the Department of Revenue incurred
24in administering the collection and distribution of monies paid
25into the Personal Property Tax Replacement Fund and transfers
26due to refunds to taxpayers for overpayment of liability for

 

 

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1taxes paid into the Personal Property Tax Replacement Fund.
2    In addition, moneys in the Personal Property Tax
3Replacement Fund may be used to pay any of the following: (i)
4salary, stipends, and additional compensation as provided by
5law for chief election clerks, county clerks, and county
6recorders; (ii) costs associated with regional offices of
7education and educational service centers; (iii)
8reimbursements payable by the State Board of Elections under
9Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
10Election Code; and (iv) expenses of the Illinois Educational
11Labor Relations Board.
12    As soon as may be after the effective date of this
13amendatory Act of 1980, the Department of Revenue shall certify
14to the Treasurer the amount of net replacement revenue paid
15into the General Revenue Fund prior to that effective date from
16the additional tax imposed by Section 2a.1 of the Messages Tax
17Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
18the Public Utilities Revenue Act; Section 3 of the Water
19Company Invested Capital Tax Act; amounts collected by the
20Department of Revenue under the Telecommunications
21Infrastructure Maintenance Fee Act; and the additional
22personal property tax replacement income tax imposed by the
23Illinois Income Tax Act, as amended by Public Act 81-1st
24Special Session-1. Net replacement revenue shall be defined as
25the total amount paid into and remaining in the General Revenue
26Fund as a result of those Acts minus the amount outstanding and

 

 

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1obligated from the General Revenue Fund in state vouchers or
2warrants prior to the effective date of this amendatory Act of
31980 as refunds to taxpayers for overpayment of liability under
4those Acts.
5    All interest earned by monies accumulated in the Personal
6Property Tax Replacement Fund shall be deposited in such Fund.
7All amounts allocated pursuant to this Section are appropriated
8on a continuing basis.
9    Prior to December 31, 1980, as soon as may be after the end
10of each quarter beginning with the quarter ending December 31,
111979, and on and after December 31, 1980, as soon as may be
12after January 1, March 1, April 1, May 1, July 1, August 1,
13October 1 and December 1 of each year, the Department of
14Revenue shall allocate to each taxing district as defined in
15Section 1-150 of the Property Tax Code, in accordance with the
16provisions of paragraph (2) of this Section the portion of the
17funds held in the Personal Property Tax Replacement Fund which
18is required to be distributed, as provided in paragraph (1),
19for each quarter. Provided, however, under no circumstances
20shall any taxing district during each of the first two years of
21distribution of the taxes imposed by this amendatory Act of
221979 be entitled to an annual allocation which is less than the
23funds such taxing district collected from the 1978 personal
24property tax. Provided further that under no circumstances
25shall any taxing district during the third year of distribution
26of the taxes imposed by this amendatory Act of 1979 receive

 

 

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1less than 60% of the funds such taxing district collected from
2the 1978 personal property tax. In the event that the total of
3the allocations made as above provided for all taxing
4districts, during either of such 3 years, exceeds the amount
5available for distribution the allocation of each taxing
6district shall be proportionately reduced. Except as provided
7in Section 13 of this Act, the Department shall then certify,
8pursuant to appropriation, such allocations to the State
9Comptroller who shall pay over to the several taxing districts
10the respective amounts allocated to them.
11    Any township which receives an allocation based in whole or
12in part upon personal property taxes which it levied pursuant
13to Section 6-507 or 6-512 of the Illinois Highway Code and
14which was previously required to be paid over to a municipality
15shall immediately pay over to that municipality a proportionate
16share of the personal property replacement funds which such
17township receives.
18    Any municipality or township, other than a municipality
19with a population in excess of 500,000, which receives an
20allocation based in whole or in part on personal property taxes
21which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
22Illinois Local Library Act and which was previously required to
23be paid over to a public library shall immediately pay over to
24that library a proportionate share of the personal property tax
25replacement funds which such municipality or township
26receives; provided that if such a public library has converted

 

 

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1to a library organized under The Illinois Public Library
2District Act, regardless of whether such conversion has
3occurred on, after or before January 1, 1988, such
4proportionate share shall be immediately paid over to the
5library district which maintains and operates the library.
6However, any library that has converted prior to January 1,
71988, and which hitherto has not received the personal property
8tax replacement funds, shall receive such funds commencing on
9January 1, 1988.
10    Any township which receives an allocation based in whole or
11in part on personal property taxes which it levied pursuant to
12Section 1c of the Public Graveyards Act and which taxes were
13previously required to be paid over to or used for such public
14cemetery or cemeteries shall immediately pay over to or use for
15such public cemetery or cemeteries a proportionate share of the
16personal property tax replacement funds which the township
17receives.
18    Any taxing district which receives an allocation based in
19whole or in part upon personal property taxes which it levied
20for another governmental body or school district in Cook County
21in 1976 or for another governmental body or school district in
22the remainder of the State in 1977 shall immediately pay over
23to that governmental body or school district the amount of
24personal property replacement funds which such governmental
25body or school district would receive directly under the
26provisions of paragraph (2) of this Section, had it levied its

 

 

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1own taxes.
2        (1) The portion of the Personal Property Tax
3    Replacement Fund required to be distributed as of the time
4    allocation is required to be made shall be the amount
5    available in such Fund as of the time allocation is
6    required to be made.
7        The amount available for distribution shall be the
8    total amount in the fund at such time minus the necessary
9    administrative and other authorized expenses as limited by
10    the appropriation and the amount determined by: (a) $2.8
11    million for fiscal year 1981; (b) for fiscal year 1982,
12    .54% of the funds distributed from the fund during the
13    preceding fiscal year; (c) for fiscal year 1983 through
14    fiscal year 1988, .54% of the funds distributed from the
15    fund during the preceding fiscal year less .02% of such
16    fund for fiscal year 1983 and less .02% of such funds for
17    each fiscal year thereafter; (d) for fiscal year 1989
18    through fiscal year 2011 no more than 105% of the actual
19    administrative expenses of the prior fiscal year; (e) for
20    fiscal year 2012 and beyond, a sufficient amount to pay (i)
21    stipends, additional compensation, salary reimbursements,
22    and other amounts directed to be paid out of this Fund for
23    local officials as authorized or required by statute and
24    (ii) no more than 105% of the actual administrative
25    expenses of the prior fiscal year, including payment of the
26    ordinary and contingent expenses of the Property Tax Appeal

 

 

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1    Board and payment of the expenses of the Department of
2    Revenue incurred in administering the collection and
3    distribution of moneys paid into the Fund; or (f) for
4    fiscal years 2012 and 2013 only, a sufficient amount to pay
5    stipends, additional compensation, salary reimbursements,
6    and other amounts directed to be paid out of this Fund for
7    regional offices and officials as authorized or required by
8    statute. Such portion of the fund shall be determined after
9    the transfer into the General Revenue Fund due to refunds,
10    if any, paid from the General Revenue Fund during the
11    preceding quarter. If at any time, for any reason, there is
12    insufficient amount in the Personal Property Tax
13    Replacement Fund for payments for regional offices and
14    officials or local officials or payment of costs of
15    administration or for transfers due to refunds at the end
16    of any particular month, the amount of such insufficiency
17    shall be carried over for the purposes of payments for
18    regional offices and officials, local officials, transfers
19    into the General Revenue Fund, and costs of administration
20    to the following month or months. Net replacement revenue
21    held, and defined above, shall be transferred by the
22    Treasurer and Comptroller to the Personal Property Tax
23    Replacement Fund within 10 days of such certification.
24        (2) Each quarterly allocation shall first be
25    apportioned in the following manner: 51.65% for taxing
26    districts in Cook County and 48.35% for taxing districts in

 

 

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1    the remainder of the State.
2    The Personal Property Replacement Ratio of each taxing
3district outside Cook County shall be the ratio which the Tax
4Base of that taxing district bears to the Downstate Tax Base.
5The Tax Base of each taxing district outside of Cook County is
6the personal property tax collections for that taxing district
7for the 1977 tax year. The Downstate Tax Base is the personal
8property tax collections for all taxing districts in the State
9outside of Cook County for the 1977 tax year. The Department of
10Revenue shall have authority to review for accuracy and
11completeness the personal property tax collections for each
12taxing district outside Cook County for the 1977 tax year.
13    The Personal Property Replacement Ratio of each Cook County
14taxing district shall be the ratio which the Tax Base of that
15taxing district bears to the Cook County Tax Base. The Tax Base
16of each Cook County taxing district is the personal property
17tax collections for that taxing district for the 1976 tax year.
18The Cook County Tax Base is the personal property tax
19collections for all taxing districts in Cook County for the
201976 tax year. The Department of Revenue shall have authority
21to review for accuracy and completeness the personal property
22tax collections for each taxing district within Cook County for
23the 1976 tax year.
24    For all purposes of this Section 12, amounts paid to a
25taxing district for such tax years as may be applicable by a
26foreign corporation under the provisions of Section 7-202 of

 

 

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1the Public Utilities Act, as amended, shall be deemed to be
2personal property taxes collected by such taxing district for
3such tax years as may be applicable. The Director shall
4determine from the Illinois Commerce Commission, for any tax
5year as may be applicable, the amounts so paid by any such
6foreign corporation to any and all taxing districts. The
7Illinois Commerce Commission shall furnish such information to
8the Director. For all purposes of this Section 12, the Director
9shall deem such amounts to be collected personal property taxes
10of each such taxing district for the applicable tax year or
11years.
12    Taxing districts located both in Cook County and in one or
13more other counties shall receive both a Cook County allocation
14and a Downstate allocation determined in the same way as all
15other taxing districts.
16    If any taxing district in existence on July 1, 1979 ceases
17to exist, or discontinues its operations, its Tax Base shall
18thereafter be deemed to be zero. If the powers, duties and
19obligations of the discontinued taxing district are assumed by
20another taxing district, the Tax Base of the discontinued
21taxing district shall be added to the Tax Base of the taxing
22district assuming such powers, duties and obligations.
23    If two or more taxing districts in existence on July 1,
241979, or a successor or successors thereto shall consolidate
25into one taxing district, the Tax Base of such consolidated
26taxing district shall be the sum of the Tax Bases of each of

 

 

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1the taxing districts which have consolidated.
2    If a single taxing district in existence on July 1, 1979,
3or a successor or successors thereto shall be divided into two
4or more separate taxing districts, the tax base of the taxing
5district so divided shall be allocated to each of the resulting
6taxing districts in proportion to the then current equalized
7assessed value of each resulting taxing district.
8    If a portion of the territory of a taxing district is
9disconnected and annexed to another taxing district of the same
10type, the Tax Base of the taxing district from which
11disconnection was made shall be reduced in proportion to the
12then current equalized assessed value of the disconnected
13territory as compared with the then current equalized assessed
14value within the entire territory of the taxing district prior
15to disconnection, and the amount of such reduction shall be
16added to the Tax Base of the taxing district to which
17annexation is made.
18    If a community college district is created after July 1,
191979, beginning on the effective date of this amendatory Act of
201995, its Tax Base shall be 3.5% of the sum of the personal
21property tax collected for the 1977 tax year within the
22territorial jurisdiction of the district.
23    The amounts allocated and paid to taxing districts pursuant
24to the provisions of this amendatory Act of 1979 shall be
25deemed to be substitute revenues for the revenues derived from
26taxes imposed on personal property pursuant to the provisions

 

 

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1of the "Revenue Act of 1939" or "An Act for the assessment and
2taxation of private car line companies", approved July 22,
31943, as amended, or Section 414 of the Illinois Insurance
4Code, prior to the abolition of such taxes and shall be used
5for the same purposes as the revenues derived from ad valorem
6taxes on real estate.
7    Monies received by any taxing districts from the Personal
8Property Tax Replacement Fund shall be first applied toward
9payment of the proportionate amount of debt service which was
10previously levied and collected from extensions against
11personal property on bonds outstanding as of December 31, 1978
12and next applied toward payment of the proportionate share of
13the pension or retirement obligations of the taxing district
14which were previously levied and collected from extensions
15against personal property. For each such outstanding bond
16issue, the County Clerk shall determine the percentage of the
17debt service which was collected from extensions against real
18estate in the taxing district for 1978 taxes payable in 1979,
19as related to the total amount of such levies and collections
20from extensions against both real and personal property. For
211979 and subsequent years' taxes, the County Clerk shall levy
22and extend taxes against the real estate of each taxing
23district which will yield the said percentage or percentages of
24the debt service on such outstanding bonds. The balance of the
25amount necessary to fully pay such debt service shall
26constitute a first and prior lien upon the monies received by

 

 

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1each such taxing district through the Personal Property Tax
2Replacement Fund and shall be first applied or set aside for
3such purpose. In counties having fewer than 3,000,000
4inhabitants, the amendments to this paragraph as made by this
5amendatory Act of 1980 shall be first applicable to 1980 taxes
6to be collected in 1981.
7(Source: P.A. 96-45, eff. 7-15-09; 97-72, eff. 7-1-11; 97-619,
8eff. 11-14-11; 97-732, eff. 6-30-12.)
 
9    Section 5-25. The State Finance Act is amended by changing
10Sections 5.813, 5i, 6z-16, 6z-63, 6z-70, 6z-81, 6z-93, 8.3,
118g-1, 13.2, and 25 as follows:
 
12    (30 ILCS 105/5.813)
13    Sec. 5.813. The FY13/FY14 FY13 Backlog Payment Fund.
14(Source: P.A. 97-732, eff. 6-30-12.)
 
15    (30 ILCS 105/5i new)
16    Sec. 5i. Transfers. Each year, the Governor's Office of
17Management and Budget shall, at the time set forth for the
18submission of the State budget under Section 50-5 of the State
19Budget Law, provide to the Chairperson and the Minority
20Spokesperson of each of the appropriations committees of the
21House of Representatives and the Senate a report of (i) all
22full fiscal year transfers from State general funds to any
23other special fund of the State in the previous fiscal year and

 

 

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1during the current fiscal year to date, and (ii) all projected
2full fiscal year transfers from State general funds to those
3funds for the remainder of the current fiscal year and the next
4fiscal year, based on estimates prepared by the Governor's
5Office of Management and Budget. The report shall include a
6detailed summary of the estimates upon which the projected
7transfers are based. The report shall also indicate, for each
8transfer:
9        (1) whether or not there is statutory authority for the
10    transfer;
11        (2) if there is statutory authority for the transfer,
12    whether that statutory authority exists for the next fiscal
13    year; and
14        (3) whether there is debt service associated with the
15    transfer.
16    The General Assembly shall consider the report in the
17appropriations process.
 
18    (30 ILCS 105/6z-16)  (from Ch. 127, par. 142z-16)
19    Sec. 6z-16. Illinois Tax Increment Fund.
20    (a) The Illinois Tax Increment Fund is hereby created in
21the State Treasury. All tax revenues which by law are required
22to be deposited in the Illinois Tax Increment Fund shall be
23paid into the Illinois Tax Increment Fund. All tax revenues
24paid into the Illinois Tax Increment Fund shall be promptly
25invested by the State Treasurer in accordance with law. Three

 

 

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1percent of all deposits into the Illinois Tax Increment Fund
2shall be appropriated to the Illinois Department of Revenue to
3pay costs incurred by the Department in administering and
4enforcing the Tax Increment Allocation Redevelopment Act.
5Appropriations from the Illinois Tax Increment Fund shall also
6be made for proportional distributions to municipalities. If no
7appropriations are made during any fiscal year for distribution
8to municipalities, this Section shall constitute an
9irrevocable and continuing appropriation for the distribution
10of those funds, including those funds transferred under
11subsection (b) of this Section, in accordance with the
12provisions of the Tax Increment Allocation Redevelopment Act.
13Interest and other earnings accruing or received upon amounts
14in the Illinois Tax Increment Fund shall be credited to and
15paid into the Illinois Tax Increment Fund, and shall be used to
16pay amounts owing to eligible municipalities pursuant to
17Sections 11-74.4-8a and 11-74.4-3(i), but only to the extent
18there are not otherwise sufficient funds in such Illinois Tax
19Increment Fund to pay all amounts so due.
20    (b) Prior to January 31, 1993, the Comptroller and the
21Treasurer shall transfer $9,000,000 from the General Revenue
22Fund to the Illinois Tax Increment Fund for distribution to
23municipalities within 60 days after the effective date of this
24amendatory Act of 1993.
25    (c) Notwithstanding any other provision of law, on December
2631, 2013, or as soon thereafter as practical, the State

 

 

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1Comptroller shall direct and the State Treasurer shall transfer
2the remaining balance from the Illinois Tax Increment Fund into
3the General Revenue Fund. Upon completion of the transfers, the
4Illinois Tax Increment Fund is dissolved, and any future
5deposits due to that Fund and any outstanding obligations or
6liabilities of that Fund pass to the General Revenue Fund.
7(Source: P.A. 87-14; 87-1258; 87-1272.)
 
8    (30 ILCS 105/6z-63)
9    Sec. 6z-63. The Professional Services Fund.
10    (a) The Professional Services Fund is created as a
11revolving fund in the State treasury. The following moneys
12shall be deposited into the Fund:
13        (1) amounts authorized for transfer to the Fund from
14    the General Revenue Fund and other State funds (except for
15    funds classified by the Comptroller as federal trust funds
16    or State trust funds) pursuant to State law or Executive
17    Order;
18        (2) federal funds received by the Department of Central
19    Management Services (the "Department") as a result of
20    expenditures from the Fund;
21        (3) interest earned on moneys in the Fund; and
22        (4) receipts or inter-fund transfers resulting from
23    billings issued by the Department to State agencies for the
24    cost of professional services rendered by the Department
25    that are not compensated through the specific fund

 

 

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1    transfers authorized by this Section.
2    (b) Moneys in the Fund may be used by the Department for
3reimbursement or payment for:
4        (1) providing professional services to State agencies
5    or other State entities;
6        (2) rendering other services to State agencies at the
7    Governor's direction or to other State entities upon
8    agreement between the Director of Central Management
9    Services and the appropriate official or governing body of
10    the other State entity; or
11        (3) providing for payment of administrative and other
12    expenses incurred by the Department in providing
13    professional services.
14    (c) State agencies or other State entities may direct the
15Comptroller to process inter-fund transfers or make payment
16through the voucher and warrant process to the Professional
17Services Fund in satisfaction of billings issued under
18subsection (a) of this Section.
19    (d) Reconciliation. For the fiscal year beginning on July
201, 2004 only, the Director of Central Management Services (the
21"Director") shall order that each State agency's payments and
22transfers made to the Fund be reconciled with actual Fund costs
23for professional services provided by the Department on no less
24than an annual basis. The Director may require reports from
25State agencies as deemed necessary to perform this
26reconciliation.

 

 

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1    (e) The following amounts are authorized for transfer into
2the Professional Services Fund for the fiscal year beginning
3July 1, 2004:
4    General Revenue Fund...........................$5,440,431
5    Road Fund........................................$814,468
6    Motor Fuel Tax Fund..............................$263,500
7    Child Support Administrative Fund................$234,013
8    Professions Indirect Cost Fund...................$276,800
9    Capital Development Board Revolving Fund.........$207,610
10    Bank & Trust Company Fund........................$200,214
11    State Lottery Fund...............................$193,691
12    Insurance Producer Administration Fund...........$174,672
13    Insurance Financial Regulation Fund..............$168,327
14    Illinois Clean Water Fund........................$124,675
15    Clean Air Act (CAA) Permit Fund...................$91,803
16    Statistical Services Revolving Fund...............$90,959
17    Financial Institution Fund.......................$109,428
18    Horse Racing Fund.................................$71,127
19    Health Insurance Reserve Fund.....................$66,577
20    Solid Waste Management Fund.......................$61,081
21    Guardianship and Advocacy Fund.....................$1,068
22    Agricultural Premium Fund............................$493
23    Wildlife and Fish Fund...............................$247
24    Radiation Protection Fund.........................$33,277
25    Nuclear Safety Emergency Preparedness Fund........$25,652
26    Tourism Promotion Fund............................$6,814

 

 

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1    All of these transfers shall be made on July 1, 2004, or as
2soon thereafter as practical. These transfers shall be made
3notwithstanding any other provision of State law to the
4contrary.
5    (e-5) Notwithstanding any other provision of State law to
6the contrary, on or after July 1, 2005 and through June 30,
72006, in addition to any other transfers that may be provided
8for by law, at the direction of and upon notification from the
9Director of Central Management Services, the State Comptroller
10shall direct and the State Treasurer shall transfer amounts
11into the Professional Services Fund from the designated funds
12not exceeding the following totals:
13    Food and Drug Safety Fund..........................$3,249
14    Financial Institution Fund........................$12,942
15    General Professions Dedicated Fund.................$8,579
16    Illinois Department of Agriculture
17        Laboratory Services Revolving Fund...........$1,963
18    Illinois Veterans' Rehabilitation Fund............$11,275
19    State Boating Act Fund............................$27,000
20    State Parks Fund..................................$22,007
21    Agricultural Premium Fund.........................$59,483
22    Fire Prevention Fund..............................$29,862
23    Mental Health Fund................................$78,213
24    Illinois State Pharmacy Disciplinary Fund..........$2,744
25    Radiation Protection Fund.........................$16,034
26    Solid Waste Management Fund.......................$37,669

 

 

SB1329 Enrolled- 22 -LRB098 06018 MLW 36057 b

1    Illinois Gaming Law Enforcement Fund...............$7,260
2    Subtitle D Management Fund.........................$4,659
3    Illinois State Medical Disciplinary Fund...........$8,602
4    Department of Children and
5        Family Services Training Fund.................$29,906
6    Facility Licensing Fund............................$1,083
7    Youth Alcoholism and Substance
8        Abuse Prevention Fund..........................$2,783
9    Plugging and Restoration Fund......................$1,105
10    State Crime Laboratory Fund........................$1,353
11    Motor Vehicle Theft Prevention Trust Fund..........$9,190
12    Weights and Measures Fund..........................$4,932
13    Solid Waste Management Revolving
14        Loan Fund......................................$2,735
15    Illinois School Asbestos Abatement Fund............$2,166
16    Violence Prevention Fund...........................$5,176
17    Capital Development Board Revolving Fund..........$14,777
18    DCFS Children's Services Fund..................$1,256,594
19    State Police DUI Fund..............................$1,434
20    Illinois Health Facilities Planning Fund...........$3,191
21    Emergency Public Health Fund.......................$7,996
22    Fair and Exposition Fund...........................$3,732
23    Nursing Dedicated and Professional Fund............$5,792
24    Optometric Licensing and Disciplinary Board Fund...$1,032
25    Underground Resources Conservation Enforcement Fund.$1,221
26    State Rail Freight Loan Repayment Fund.............$6,434

 

 

SB1329 Enrolled- 23 -LRB098 06018 MLW 36057 b

1    Drunk and Drugged Driving Prevention Fund..........$5,473
2    Illinois Affordable Housing Trust Fund...........$118,222
3    Community Water Supply Laboratory Fund............$10,021
4    Used Tire Management Fund.........................$17,524
5    Natural Areas Acquisition Fund....................$15,501
6    Open Space Lands Acquisition
7        and Development Fund..........................$49,105
8    Working Capital Revolving Fund...................$126,344
9    State Garage Revolving Fund.......................$92,513
10    Statistical Services Revolving Fund..............$181,949
11    Paper and Printing Revolving Fund..................$3,632
12    Air Transportation Revolving Fund..................$1,969
13    Communications Revolving Fund....................$304,278
14    Environmental Laboratory Certification Fund........$1,357
15    Public Health Laboratory Services Revolving Fund...$5,892
16    Provider Inquiry Trust Fund........................$1,742
17    Lead Poisoning Screening,
18        Prevention, and Abatement Fund.................$8,200
19    Drug Treatment Fund...............................$14,028
20    Feed Control Fund..................................$2,472
21    Plumbing Licensure and Program Fund................$3,521
22    Insurance Premium Tax Refund Fund..................$7,872
23    Tax Compliance and Administration Fund.............$5,416
24    Appraisal Administration Fund......................$2,924
25    Trauma Center Fund................................$40,139
26    Alternate Fuels Fund...............................$1,467

 

 

SB1329 Enrolled- 24 -LRB098 06018 MLW 36057 b

1    Illinois State Fair Fund..........................$13,844
2    State Asset Forfeiture Fund........................$8,210
3    Federal Asset Forfeiture Fund......................$6,471
4    Department of Corrections Reimbursement
5        and Education Fund............................$78,965
6    Health Facility Plan Review Fund...................$3,444
7    LEADS Maintenance Fund.............................$6,075
8    State Offender DNA Identification
9        System Fund....................................$1,712
10    Illinois Historic Sites Fund.......................$4,511
11    Public Pension Regulation Fund.....................$2,313
12    Workforce, Technology, and Economic
13        Development Fund...............................$5,357
14    Renewable Energy Resources Trust Fund.............$29,920
15    Energy Efficiency Trust Fund.......................$8,368
16    Pesticide Control Fund.............................$6,687
17    Conservation 2000 Fund............................$30,764
18    Wireless Carrier Reimbursement Fund...............$91,024
19    International Tourism Fund........................$13,057
20    Public Transportation Fund.......................$701,837
21    Horse Racing Fund.................................$18,589
22    Death Certificate Surcharge Fund...................$1,901
23    State Police Wireless Service
24        Emergency Fund.................................$1,012
25    Downstate Public Transportation Fund.............$112,085
26    Motor Carrier Safety Inspection Fund...............$6,543

 

 

SB1329 Enrolled- 25 -LRB098 06018 MLW 36057 b

1    State Police Whistleblower Reward
2        and Protection Fund............................$1,894
3    Illinois Standardbred Breeders Fund................$4,412
4    Illinois Thoroughbred Breeders Fund................$6,635
5    Illinois Clean Water Fund.........................$17,579
6    Independent Academic Medical Center Fund...........$5,611
7    Child Support Administrative Fund................$432,527
8    Corporate Headquarters Relocation
9        Assistance Fund................................$4,047
10    Local Initiative Fund.............................$58,762
11    Tourism Promotion Fund............................$88,072
12    Digital Divide Elimination Fund...................$11,593
13    Presidential Library and Museum Operating Fund.....$4,624
14    Metro-East Public Transportation Fund.............$47,787
15    Medical Special Purposes Trust Fund...............$11,779
16    Dram Shop Fund....................................$11,317
17    Illinois State Dental Disciplinary Fund............$1,986
18    Hazardous Waste Research Fund......................$1,333
19    Real Estate License Administration Fund...........$10,886
20    Traffic and Criminal Conviction
21        Surcharge Fund................................$44,798
22    Criminal Justice Information
23        Systems Trust Fund.............................$5,693
24    Design Professionals Administration
25        and Investigation Fund.........................$2,036
26    State Surplus Property Revolving Fund..............$6,829

 

 

SB1329 Enrolled- 26 -LRB098 06018 MLW 36057 b

1    Illinois Forestry Development Fund.................$7,012
2    State Police Services Fund........................$47,072
3    Youth Drug Abuse Prevention Fund...................$1,299
4    Metabolic Screening and Treatment Fund............$15,947
5    Insurance Producer Administration Fund............$30,870
6    Coal Technology Development Assistance Fund.......$43,692
7    Rail Freight Loan Repayment Fund...................$1,016
8    Low-Level Radioactive Waste
9        Facility Development and Operation Fund......$1,989
10    Environmental Protection Permit and Inspection Fund.$32,125
11    Park and Conservation Fund........................$41,038
12    Local Tourism Fund................................$34,492
13    Illinois Capital Revolving Loan Fund..............$10,624
14    Illinois Equity Fund...............................$1,929
15    Large Business Attraction Fund.....................$5,554
16    Illinois Beach Marina Fund.........................$5,053
17    International and Promotional Fund.................$1,466
18    Public Infrastructure Construction
19        Loan Revolving Fund............................$3,111
20    Insurance Financial Regulation Fund...............$42,575
21    Total                                         $4,975,487
22    (e-7) Notwithstanding any other provision of State law to
23the contrary, on or after July 1, 2006 and through June 30,
242007, in addition to any other transfers that may be provided
25for by law, at the direction of and upon notification from the
26Director of Central Management Services, the State Comptroller

 

 

SB1329 Enrolled- 27 -LRB098 06018 MLW 36057 b

1shall direct and the State Treasurer shall transfer amounts
2into the Professional Services Fund from the designated funds
3not exceeding the following totals:
4    Food and Drug Safety Fund..........................$3,300
5    Financial Institution Fund........................$13,000
6    General Professions Dedicated Fund.................$8,600
7    Illinois Department of Agriculture
8        Laboratory Services Revolving Fund.............$2,000
9    Illinois Veterans' Rehabilitation Fund............$11,300
10    State Boating Act Fund............................$27,200
11    State Parks Fund..................................$22,100
12    Agricultural Premium Fund.........................$59,800
13    Fire Prevention Fund..............................$30,000
14    Mental Health Fund................................$78,700
15    Illinois State Pharmacy Disciplinary Fund..........$2,800
16    Radiation Protection Fund.........................$16,100
17    Solid Waste Management Fund.......................$37,900
18    Illinois Gaming Law Enforcement Fund...............$7,300
19    Subtitle D Management Fund.........................$4,700
20    Illinois State Medical Disciplinary Fund...........$8,700
21    Facility Licensing Fund............................$1,100
22    Youth Alcoholism and
23        Substance Abuse Prevention Fund................$2,800
24    Plugging and Restoration Fund......................$1,100
25    State Crime Laboratory Fund........................$1,400
26    Motor Vehicle Theft Prevention Trust Fund..........$9,200

 

 

SB1329 Enrolled- 28 -LRB098 06018 MLW 36057 b

1    Weights and Measures Fund..........................$5,000
2    Illinois School Asbestos Abatement Fund............$2,200
3    Violence Prevention Fund...........................$5,200
4    Capital Development Board Revolving Fund..........$14,900
5    DCFS Children's Services Fund..................$1,294,000
6    State Police DUI Fund..............................$1,400
7    Illinois Health Facilities Planning Fund...........$3,200
8    Emergency Public Health Fund.......................$8,000
9    Fair and Exposition Fund...........................$3,800
10    Nursing Dedicated and Professional Fund............$5,800
11    Optometric Licensing and Disciplinary Board Fund...$1,000
12    Underground Resources Conservation
13        Enforcement Fund...............................$1,200
14    State Rail Freight Loan Repayment Fund.............$6,500
15    Drunk and Drugged Driving Prevention Fund..........$5,500
16    Illinois Affordable Housing Trust Fund...........$118,900
17    Community Water Supply Laboratory Fund............$10,100
18    Used Tire Management Fund.........................$17,600
19    Natural Areas Acquisition Fund....................$15,600
20    Open Space Lands Acquisition
21        and Development Fund..........................$49,400
22    Working Capital Revolving Fund...................$127,100
23    State Garage Revolving Fund.......................$93,100
24    Statistical Services Revolving Fund..............$183,000
25    Paper and Printing Revolving Fund..................$3,700
26    Air Transportation Revolving Fund..................$2,000

 

 

SB1329 Enrolled- 29 -LRB098 06018 MLW 36057 b

1    Communications Revolving Fund....................$306,100
2    Environmental Laboratory Certification Fund........$1,400
3    Public Health Laboratory Services
4        Revolving Fund.................................$5,900
5    Provider Inquiry Trust Fund........................$1,800
6    Lead Poisoning Screening, Prevention,
7        and Abatement Fund.............................$8,200
8    Drug Treatment Fund...............................$14,100
9    Feed Control Fund..................................$2,500
10    Plumbing Licensure and Program Fund................$3,500
11    Insurance Premium Tax Refund Fund..................$7,900
12    Tax Compliance and Administration Fund.............$5,400
13    Appraisal Administration Fund......................$2,900
14    Trauma Center Fund................................$40,400
15    Alternate Fuels Fund..............................$1,500
16    Illinois State Fair Fund..........................$13,900
17    State Asset Forfeiture Fund........................$8,300
18    Department of Corrections
19        Reimbursement and Education Fund..............$79,400
20    Health Facility Plan Review Fund...................$3,500
21    LEADS Maintenance Fund.............................$6,100
22    State Offender DNA Identification System Fund......$1,700
23    Illinois Historic Sites Fund.......................$4,500
24    Public Pension Regulation Fund.....................$2,300
25    Workforce, Technology, and Economic
26        Development Fund...............................$5,400

 

 

SB1329 Enrolled- 30 -LRB098 06018 MLW 36057 b

1    Renewable Energy Resources Trust Fund.............$30,100
2    Energy Efficiency Trust Fund.......................$8,400
3    Pesticide Control Fund.............................$6,700
4    Conservation 2000 Fund............................$30,900
5    Wireless Carrier Reimbursement Fund...............$91,600
6    International Tourism Fund........................$13,100
7    Public Transportation Fund.......................$705,900
8    Horse Racing Fund.................................$18,700
9    Death Certificate Surcharge Fund...................$1,900
10    State Police Wireless Service Emergency Fund.......$1,000
11    Downstate Public Transportation Fund.............$112,700
12    Motor Carrier Safety Inspection Fund...............$6,600
13    State Police Whistleblower
14        Reward and Protection Fund.....................$1,900
15    Illinois Standardbred Breeders Fund................$4,400
16    Illinois Thoroughbred Breeders Fund................$6,700
17    Illinois Clean Water Fund.........................$17,700
18    Child Support Administrative Fund................$435,100
19    Tourism Promotion Fund............................$88,600
20    Digital Divide Elimination Fund...................$11,700
21    Presidential Library and Museum Operating Fund.....$4,700
22    Metro-East Public Transportation Fund.............$48,100
23    Medical Special Purposes Trust Fund...............$11,800
24    Dram Shop Fund....................................$11,400
25    Illinois State Dental Disciplinary Fund............$2,000
26    Hazardous Waste Research Fund......................$1,300

 

 

SB1329 Enrolled- 31 -LRB098 06018 MLW 36057 b

1    Real Estate License Administration Fund...........$10,900
2    Traffic and Criminal Conviction Surcharge Fund....$45,100
3    Criminal Justice Information Systems Trust Fund....$5,700
4    Design Professionals Administration
5        and Investigation Fund.........................$2,000
6    State Surplus Property Revolving Fund..............$6,900
7    State Police Services Fund........................$47,300
8    Youth Drug Abuse Prevention Fund...................$1,300
9    Metabolic Screening and Treatment Fund............$16,000
10    Insurance Producer Administration Fund............$31,100
11    Coal Technology Development Assistance Fund.......$43,900
12    Low-Level Radioactive Waste Facility
13        Development and Operation Fund.................$2,000
14    Environmental Protection Permit
15        and Inspection Fund...........................$32,300
16    Park and Conservation Fund........................$41,300
17    Local Tourism Fund................................$34,700
18    Illinois Capital Revolving Loan Fund..............$10,700
19    Illinois Equity Fund...............................$1,900
20    Large Business Attraction Fund.....................$5,600
21    Illinois Beach Marina Fund.........................$5,100
22    International and Promotional Fund.................$1,500
23    Public Infrastructure Construction
24        Loan Revolving Fund............................$3,100
25    Insurance Financial Regulation Fund..............$42,800
26    Total                                         $4,918,200

 

 

SB1329 Enrolled- 32 -LRB098 06018 MLW 36057 b

1    (e-10) Notwithstanding any other provision of State law to
2the contrary and in addition to any other transfers that may be
3provided for by law, on the first day of each calendar quarter
4of the fiscal year beginning July 1, 2005, or as soon as may be
5practical thereafter, the State Comptroller shall direct and
6the State Treasurer shall transfer from each designated fund
7into the Professional Services Fund amounts equal to one-fourth
8of each of the following totals:
9    General Revenue Fund...........................$4,440,000
10    Road Fund......................................$5,324,411
11    Total                                         $9,764,411
12    (e-15) Notwithstanding any other provision of State law to
13the contrary and in addition to any other transfers that may be
14provided for by law, the State Comptroller shall direct and the
15State Treasurer shall transfer from the funds specified into
16the Professional Services Fund according to the schedule
17specified herein as follows:
18    General Revenue Fund..........................$4,466,000
19    Road Fund.....................................$5,355,500
20    Total                                         $9,821,500
21    One-fourth of the specified amount shall be transferred on
22each of July 1 and October 1, 2006, or as soon as may be
23practical thereafter, and one-half of the specified amount
24shall be transferred on January 1, 2007, or as soon as may be
25practical thereafter.
26    (e-20) Notwithstanding any other provision of State law to

 

 

SB1329 Enrolled- 33 -LRB098 06018 MLW 36057 b

1the contrary, on or after July 1, 2010 and through June 30,
22011, in addition to any other transfers that may be provided
3for by law, at the direction of and upon notification from the
4Director of Central Management Services, the State Comptroller
5shall direct and the State Treasurer shall transfer amounts
6into the Professional Services Fund from the designated funds
7not exceeding the following totals:
8    Grade Crossing Protection Fund...................$55,300
9    Financial Institution Fund.......................$10,000
10    General Professions Dedicated Fund...............$11,600
11    Illinois Veterans' Rehabilitation Fund...........$10,800
12    State Boating Act Fund...........................$23,500
13    State Parks Fund.................................$21,200
14    Agricultural Premium Fund........................$55,400
15    Fire Prevention Fund.............................$46,100
16    Mental Health Fund...............................$45,200
17    Illinois State Pharmacy Disciplinary Fund...........$300
18    Radiation Protection Fund........................$12,900
19    Solid Waste Management Fund......................$48,100
20    Illinois Gaming Law Enforcement Fund..............$2,900
21    Subtitle D Management Fund........................$6,300
22    Illinois State Medical Disciplinary Fund..........$9,200
23    Weights and Measures Fund.........................$6,700
24    Violence Prevention Fund..........................$4,000
25    Capital Development Board Revolving Fund..........$7,900
26    DCFS Children's Services Fund...................$804,800

 

 

SB1329 Enrolled- 34 -LRB098 06018 MLW 36057 b

1    Illinois Health Facilities Planning Fund..........$4,000
2    Emergency Public Health Fund......................$7,600
3    Nursing Dedicated and Professional Fund...........$5,600
4    State Rail Freight Loan Repayment Fund............$1,700
5    Drunk and Drugged Driving Prevention Fund.........$4,600
6    Community Water Supply Laboratory Fund............$3,100
7    Used Tire Management Fund........................$15,200
8    Natural Areas Acquisition Fund...................$33,400
9    Open Space Lands Acquisition
10        and Development Fund.........................$62,100
11    Working Capital Revolving Fund...................$91,700
12    State Garage Revolving Fund......................$89,600
13    Statistical Services Revolving Fund.............$277,700
14    Communications Revolving Fund...................$248,100
15    Facilities Management Revolving Fund............$472,600
16    Public Health Laboratory Services
17        Revolving Fund................................$5,900
18    Lead Poisoning Screening, Prevention,
19        and Abatement Fund............................$7,900
20    Drug Treatment Fund...............................$8,700
21    Tax Compliance and Administration Fund............$8,300
22    Trauma Center Fund...............................$34,800
23    Illinois State Fair Fund.........................$12,700
24    Department of Corrections
25        Reimbursement and Education Fund.............$77,600
26    Illinois Historic Sites Fund......................$4,200

 

 

SB1329 Enrolled- 35 -LRB098 06018 MLW 36057 b

1    Pesticide Control Fund............................$7,000
2    Partners for Conservation Fund...................$25,000
3    International Tourism Fund.......................$14,100
4    Horse Racing Fund................................$14,800
5    Motor Carrier Safety Inspection Fund..............$4,500
6    Illinois Standardbred Breeders Fund...............$3,400
7    Illinois Thoroughbred Breeders Fund...............$5,200
8    Illinois Clean Water Fund........................$19,400
9    Child Support Administrative Fund...............$398,000
10    Tourism Promotion Fund...........................$75,300
11    Digital Divide Elimination Fund..................$11,800
12    Presidential Library and Museum Operating Fund...$25,900
13    Medical Special Purposes Trust Fund..............$10,800
14    Dram Shop Fund...................................$12,700
15    Cycle Rider Safety Training Fund..................$7,100
16    State Police Services Fund.......................$43,600
17    Metabolic Screening and Treatment Fund...........$23,900
18    Insurance Producer Administration Fund...........$16,800
19    Coal Technology Development Assistance Fund......$43,700
20    Environmental Protection Permit
21        and Inspection Fund..........................$21,600
22    Park and Conservation Fund.......................$38,100
23    Local Tourism Fund...............................$31,800
24    Illinois Capital Revolving Loan Fund..............$5,800
25    Large Business Attraction Fund......................$300
26    Adeline Jay Geo-Karis Illinois

 

 

SB1329 Enrolled- 36 -LRB098 06018 MLW 36057 b

1        Beach Marina Fund.............................$5,000
2    Insurance Financial Regulation Fund..............$23,000
3    Total                                         $3,547,900
4    (e-25) Notwithstanding any other provision of State law to
5the contrary and in addition to any other transfers that may be
6provided for by law, the State Comptroller shall direct and the
7State Treasurer shall transfer from the funds specified into
8the Professional Services Fund according to the schedule
9specified as follows:
10    General Revenue Fund..........................$4,600,000
11    Road Fund.....................................$4,852,500
12    Total                                         $9,452,500
13    One fourth of the specified amount shall be transferred on
14each of July 1 and October 1, 2010, or as soon as may be
15practical thereafter, and one half of the specified amount
16shall be transferred on January 1, 2011, or as soon as may be
17practical thereafter.
18    (e-30) Notwithstanding any other provision of State law to
19the contrary and in addition to any other transfers that may be
20provided for by law, the State Comptroller shall direct and the
21State Treasurer shall transfer from the funds specified into
22the Professional Services Fund according to the schedule
23specified as follows:
24    General Revenue Fund..........................$4,600,000
25    One-fourth of the specified amount shall be transferred on
26each of July 1 and October 1, 2011, or as soon as may be

 

 

SB1329 Enrolled- 37 -LRB098 06018 MLW 36057 b

1practical thereafter, and one-half of the specified amount
2shall be transferred on January 1, 2012, or as soon as may be
3practical thereafter.
4    (e-35) Notwithstanding any other provision of State law to
5the contrary, on or after July 1, 2013 and through June 30,
62014, in addition to any other transfers that may be provided
7for by law, at the direction of and upon notification from the
8Director of Central Management Services, the State Comptroller
9shall direct and the State Treasurer shall transfer amounts
10into the Professional Services Fund from the designated funds
11not exceeding the following totals:
12    Financial Institution Fund.........................$2,500
13    General Professions Dedicated Fund.................$2,000
14    Illinois Veterans' Rehabilitation Fund.............$2,300
15    State Boating Act Fund.............................$5,500
16    State Parks Fund...................................$4,800
17    Agricultural Premium Fund..........................$9,900
18    Fire Prevention Fund..............................$10,300
19    Mental Health Fund................................$14,000
20    Illinois State Pharmacy Disciplinary Fund............$600
21    Radiation Protection Fund..........................$3,400
22    Solid Waste Management Fund........................$7,600
23    Illinois Gaming Law Enforcement Fund.................$800
24    Subtitle D Management Fund...........................$700
25    Illinois State Medical Disciplinary Fund...........$2,000
26    Weights and Measures Fund.........................$20,300

 

 

SB1329 Enrolled- 38 -LRB098 06018 MLW 36057 b

1    ICJIA Violence Prevention Fund.......................$900
2    Capital Development Board Revolving Fund...........$3,100
3    DCFS Children's Services Fund....................$175,500
4    Illinois Health Facilities Planning Fund.............$800
5    Emergency Public Health Fund.......................$1,400
6    Nursing Dedicated and Professional Fund............$1,200
7    State Rail Freight Loan Repayment Fund.............$2,300
8    Drunk and Drugged Driving Prevention Fund............$800
9    Community Water Supply Laboratory Fund...............$500
10    Used Tire Management Fund..........................$2,700
11    Natural Areas Acquisition Fund.....................$3,000
12    Open Space Lands Acquisition and Development Fund..$7,300
13    Working Capital Revolving Fund....................$22,900
14    State Garage Revolving Fund.......................$22,100
15    Statistical Services Revolving Fund...............$67,100
16        Communications Revolving Fund.................$56,900
17    Facilities Management Revolving Fund..............$84,400
18    Public Health Laboratory Services Revolving Fund ....$300
19    Lead Poisoning Screening, Prevention, and
20        Abatement Fund.................................$1,300
21    Tax Compliance and Administration Fund.............$1,700
22    Illinois State Fair Fund...........................$2,300
23    Department of Corrections Reimbursement
24        and Education Fund............................$14,700
25    Illinois Historic Sites Fund.........................$900
26    Pesticide Control Fund.............................$2,000

 

 

SB1329 Enrolled- 39 -LRB098 06018 MLW 36057 b

1    Partners for Conservation Fund.....................$3,300
2    International Tourism Fund.........................$1,200
3    Horse Racing Fund..................................$3,100
4    Motor Carrier Safety Inspection Fund...............$1,000
5    Illinois Thoroughbred Breeders Fund................$1,000
6    Illinois Clean Water Fund..........................$7,400
7    Child Support Administrative Fund.................$82,100
8    Tourism Promotion Fund............................$15,200
9    Presidential Library and Museum
10        Operating Fund.................................$4,600
11    Dram Shop Fund.....................................$3,200
12    Cycle Rider Safety Training Fund...................$2,100
13    State Police Services Fund.........................$8,500
14    Metabolic Screening and Treatment Fund.............$6,000
15    Insurance Producer Administration Fund.............$6,700
16    Coal Technology Development Assistance Fund........$6,900
17    Environmental Protection Permit
18        and Inspection Fund ...........................$3,800
19    Park and Conservation Fund.........................$7,500
20    Local Tourism Fund.................................$5,100
21    Illinois Capital Revolving Loan Fund.................$400
22    Adeline Jay Geo-Karis Illinois
23        Beach Marina Fund ...............................$500
24    Insurance Financial Regulation Fund................$8,200
25    Total                                            $740,600
26    (e-40) Notwithstanding any other provision of State law to

 

 

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1the contrary and in addition to any other transfers that may be
2provided for by law, the State Comptroller shall direct and the
3State Treasurer shall transfer from the funds specified into
4the Professional Services Fund according to the schedule
5specified as follows:
6    General Revenue Fund...........................$6,000,000
7    Road Fund......................................$1,161,700
8    Total                                           $7,161,700
9    (f) The term "professional services" means services
10rendered on behalf of State agencies and other State entities
11pursuant to Section 405-293 of the Department of Central
12Management Services Law of the Civil Administrative Code of
13Illinois.
14(Source: P.A. 96-959, eff. 7-1-10; 97-641, eff. 12-19-11.)
 
15    (30 ILCS 105/6z-70)
16    Sec. 6z-70. The Secretary of State Identification Security
17and Theft Prevention Fund.
18    (a) The Secretary of State Identification Security and
19Theft Prevention Fund is created as a special fund in the State
20treasury. The Fund shall consist of any fund transfers, grants,
21fees, or moneys from other sources received for the purpose of
22funding identification security and theft prevention measures.
23    (b) All moneys in the Secretary of State Identification
24Security and Theft Prevention Fund shall be used, subject to
25appropriation, for any costs related to implementing

 

 

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1identification security and theft prevention measures.
2    (c) Notwithstanding any other provision of State law to the
3contrary, on or after July 1, 2007, and until June 30, 2008, in
4addition to any other transfers that may be provided for by
5law, at the direction of and upon notification of the Secretary
6of State, the State Comptroller shall direct and the State
7Treasurer shall transfer amounts into the Secretary of State
8Identification Security and Theft Prevention Fund from the
9designated funds not exceeding the following totals:
10    Lobbyist Registration Administration Fund.......$100,000
11    Registered Limited Liability Partnership Fund....$75,000
12    Securities Investors Education Fund.............$500,000
13    Securities Audit and Enforcement Fund.........$5,725,000
14    Department of Business Services
15    Special Operations Fund.......................$3,000,000
16    Corporate Franchise Tax Refund Fund..........$3,000,000.
17    (d) Notwithstanding any other provision of State law to the
18contrary, on or after July 1, 2008, and until June 30, 2009, in
19addition to any other transfers that may be provided for by
20law, at the direction of and upon notification of the Secretary
21of State, the State Comptroller shall direct and the State
22Treasurer shall transfer amounts into the Secretary of State
23Identification Security and Theft Prevention Fund from the
24designated funds not exceeding the following totals:
25    Lobbyist Registration Administration Fund........$100,000
26    Registered Limited Liability Partnership Fund.....$75,000

 

 

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1    Securities Investors Education Fund..............$500,000
2    Securities Audit and Enforcement Fund..........$5,725,000
3    Department of Business Services
4        Special Operations Fund...................$3,000,000
5    Corporate Franchise Tax Refund Fund............$3,000,000
6    State Parking Facility Maintenance Fund.........$100,000
7    (e) Notwithstanding any other provision of State law to the
8contrary, on or after July 1, 2009, and until June 30, 2010, in
9addition to any other transfers that may be provided for by
10law, at the direction of and upon notification of the Secretary
11of State, the State Comptroller shall direct and the State
12Treasurer shall transfer amounts into the Secretary of State
13Identification Security and Theft Prevention Fund from the
14designated funds not exceeding the following totals:
15    Lobbyist Registration Administration Fund.......$100,000
16    Registered Limited Liability Partnership Fund...$175,000
17    Securities Investors Education Fund.............$750,000
18    Securities Audit and Enforcement Fund...........$750,000
19    Department of Business Services
20        Special Operations Fund...................$3,000,000
21    Corporate Franchise Tax Refund Fund...........$3,000,000
22    State Parking Facility Maintenance Fund.........$100,000
23    (f) Notwithstanding any other provision of State law to the
24contrary, on or after July 1, 2010, and until June 30, 2011, in
25addition to any other transfers that may be provided for by
26law, at the direction of and upon notification of the Secretary

 

 

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1of State, the State Comptroller shall direct and the State
2Treasurer shall transfer amounts into the Secretary of State
3Identification Security and Theft Prevention Fund from the
4designated funds not exceeding the following totals:
5    Registered Limited Liability Partnership Fund...$287,000
6    Securities Investors Education Board............$750,000
7    Securities Audit and Enforcement Fund...........$750,000
8    Department of Business Services Special
9        Operations Fund...........................$3,000,000
10    Corporate Franchise Tax Refund Fund...........$3,000,000
11    (g) Notwithstanding any other provision of State law to the
12contrary, on or after July 1, 2011, and until June 30, 2012, in
13addition to any other transfers that may be provided for by
14law, at the direction of and upon notification of the Secretary
15of State, the State Comptroller shall direct and the State
16Treasurer shall transfer amounts into the Secretary of State
17Identification Security and Theft Prevention Fund from the
18designated funds not exceeding the following totals:
19    Division of Corporations Registered
20        Limited Liability Partnership Fund...........$287,000
21    Securities Investors Education Fund..............$750,000
22    Securities Audit and Enforcement Fund..........$3,500,000
23    Department of Business Services
24        Special Operations Fund....................$3,000,000
25    Corporate Franchise Tax Refund Fund...........$3,000,000
26    (h) Notwithstanding any other provision of State law to the

 

 

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1contrary, on or after the effective date of this amendatory Act
2of the 98th General Assembly, and until June 30, 2014, in
3addition to any other transfers that may be provided for by
4law, at the direction of and upon notification from the
5Secretary of State, the State Comptroller shall direct and the
6State Treasurer shall transfer amounts into the Secretary of
7State Identification Security and Theft Prevention Fund from
8the designated funds not exceeding the following totals:
9    Division of Corporations Registered Limited
10        Liability Partnership Fund...................$287,000
11    Securities Investors Education Fund............$1,500,000
12    Department of Business Services Special Operations Fund
13..    $3,000,000
14    Securities Audit and Enforcement Fund..........$3,500,000
15    Corporate Franchise Tax Refund Fund............$3,000,000
16(Source: P.A. 96-45, eff. 7-15-09; 96-959, eff. 7-1-10; 97-72,
17eff. 7-1-11.)
 
18    (30 ILCS 105/6z-81)
19    Sec. 6z-81. Healthcare Provider Relief Fund.
20    (a) There is created in the State treasury a special fund
21to be known as the Healthcare Provider Relief Fund.
22    (b) The Fund is created for the purpose of receiving and
23disbursing moneys in accordance with this Section.
24Disbursements from the Fund shall be made only as follows:
25        (1) Subject to appropriation, for payment by the

 

 

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1    Department of Healthcare and Family Services or by the
2    Department of Human Services of medical bills and related
3    expenses, including administrative expenses, for which the
4    State is responsible under Titles XIX and XXI of the Social
5    Security Act, the Illinois Public Aid Code, the Children's
6    Health Insurance Program Act, the Covering ALL KIDS Health
7    Insurance Act, and the Long Term Acute Care Hospital
8    Quality Improvement Transfer Program Act.
9        (2) For repayment of funds borrowed from other State
10    funds or from outside sources, including interest thereon.
11    (c) The Fund shall consist of the following:
12        (1) Moneys received by the State from short-term
13    borrowing pursuant to the Short Term Borrowing Act on or
14    after the effective date of this amendatory Act of the 96th
15    General Assembly.
16        (2) All federal matching funds received by the Illinois
17    Department of Healthcare and Family Services as a result of
18    expenditures made by the Department that are attributable
19    to moneys deposited in the Fund.
20        (3) All federal matching funds received by the Illinois
21    Department of Healthcare and Family Services as a result of
22    federal approval of Title XIX State plan amendment
23    transmittal number 07-09.
24        (4) All other moneys received for the Fund from any
25    other source, including interest earned thereon.
26        (5) All federal matching funds received by the Illinois

 

 

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1    Department of Healthcare and Family Services as a result of
2    expenditures made by the Department for Medical Assistance
3    from the General Revenue Fund, the Tobacco Settlement
4    Recovery Fund, the Long-Term Care Provider Fund, and the
5    Drug Rebate Fund related to individuals eligible for
6    medical assistance pursuant to the Patient Protection and
7    Affordable Care Act (P.L. 111-148) and Section 5-2 of the
8    Illinois Public Aid Code.
9    (d) In addition to any other transfers that may be provided
10for by law, on the effective date of this amendatory Act of the
1197th General Assembly, or as soon thereafter as practical, the
12State Comptroller shall direct and the State Treasurer shall
13transfer the sum of $365,000,000 from the General Revenue Fund
14into the Healthcare Provider Relief Fund.
15    (e) In addition to any other transfers that may be provided
16for by law, on July 1, 2011, or as soon thereafter as
17practical, the State Comptroller shall direct and the State
18Treasurer shall transfer the sum of $160,000,000 from the
19General Revenue Fund to the Healthcare Provider Relief Fund.
20    (f) Notwithstanding any other State law to the contrary,
21and in addition to any other transfers that may be provided for
22by law, the State Comptroller shall order transferred and the
23State Treasurer shall transfer $500,000,000 to the Healthcare
24Provider Relief Fund from the General Revenue Fund in equal
25monthly installments of $100,000,000, with the first transfer
26to be made on July 1, 2012, or as soon thereafter as practical,

 

 

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1and with each of the remaining transfers to be made on August
21, 2012, September 1, 2012, October 1, 2012, and November 1,
32012, or as soon thereafter as practical. This transfer may
4assist the Department of Healthcare and Family Services in
5improving Medical Assistance bill processing timeframes or in
6meeting the possible requirements of Senate Bill 3397, or other
7similar legislation, of the 97th General Assembly should it
8become law.
9    (g) Notwithstanding any other State law to the contrary,
10and in addition to any other transfers that may be provided for
11by law, on July 1, 2013, or as soon thereafter as may be
12practical, the State Comptroller shall direct and the State
13Treasurer shall transfer the sum of $601,000,000 from the
14General Revenue Fund to the Healthcare Provider Relief Fund.
15(Source: P.A. 96-820, eff. 11-18-09; 96-1100, eff. 1-1-11;
1697-44, eff. 6-28-11; 97-641, eff. 12-19-11; 97-689, eff.
176-14-12; 97-732, eff. 6-30-12; revised 7-10-12.)
 
18    (30 ILCS 105/6z-93)
19    Sec. 6z-93. FY13/FY14 FY 13 Backlog Payment Fund. The
20FY13/FY14 FY 13 Backlog Payment Fund is created as a special
21fund in the State treasury. Beginning July 1, 2012 and on or
22before December 31, 2013 2012, the State Comptroller shall
23direct and the State Treasurer shall transfer funds from the
24FY13/FY14 FY 13 Backlog Payment Fund to the General Revenue
25Fund as needed for the payment of vouchers and transfers to

 

 

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1other State funds obligated in State fiscal years year 2012 and
22013, other than costs incurred for claims under the Medical
3Assistance Program.
4(Source: P.A. 97-732, eff. 6-30-12.)
 
5    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
6    Sec. 8.3. Money in the Road Fund shall, if and when the
7State of Illinois incurs any bonded indebtedness for the
8construction of permanent highways, be set aside and used for
9the purpose of paying and discharging annually the principal
10and interest on that bonded indebtedness then due and payable,
11and for no other purpose. The surplus, if any, in the Road Fund
12after the payment of principal and interest on that bonded
13indebtedness then annually due shall be used as follows:
14        first -- to pay the cost of administration of Chapters
15    2 through 10 of the Illinois Vehicle Code, except the cost
16    of administration of Articles I and II of Chapter 3 of that
17    Code; and
18        secondly -- for expenses of the Department of
19    Transportation for construction, reconstruction,
20    improvement, repair, maintenance, operation, and
21    administration of highways in accordance with the
22    provisions of laws relating thereto, or for any purpose
23    related or incident to and connected therewith, including
24    the separation of grades of those highways with railroads
25    and with highways and including the payment of awards made

 

 

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1    by the Illinois Workers' Compensation Commission under the
2    terms of the Workers' Compensation Act or Workers'
3    Occupational Diseases Act for injury or death of an
4    employee of the Division of Highways in the Department of
5    Transportation; or for the acquisition of land and the
6    erection of buildings for highway purposes, including the
7    acquisition of highway right-of-way or for investigations
8    to determine the reasonably anticipated future highway
9    needs; or for making of surveys, plans, specifications and
10    estimates for and in the construction and maintenance of
11    flight strips and of highways necessary to provide access
12    to military and naval reservations, to defense industries
13    and defense-industry sites, and to the sources of raw
14    materials and for replacing existing highways and highway
15    connections shut off from general public use at military
16    and naval reservations and defense-industry sites, or for
17    the purchase of right-of-way, except that the State shall
18    be reimbursed in full for any expense incurred in building
19    the flight strips; or for the operating and maintaining of
20    highway garages; or for patrolling and policing the public
21    highways and conserving the peace; or for the operating
22    expenses of the Department relating to the administration
23    of public transportation programs; or, during fiscal year
24    2012 only, for the purposes of a grant not to exceed
25    $8,500,000 to the Regional Transportation Authority on
26    behalf of PACE for the purpose of ADA/Para-transit

 

 

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1    expenses; or, during fiscal year 2013 only, for the
2    purposes of a grant not to exceed $3,825,000 to the
3    Regional Transportation Authority on behalf of PACE for the
4    purpose of ADA/Para-transit expenses; or, during fiscal
5    year 2014 only, for the purposes of a grant not to exceed
6    $3,825,000 to the Regional Transportation Authority on
7    behalf of PACE for the purpose of ADA/Para-transit
8    expenses; or for any of those purposes or any other purpose
9    that may be provided by law.
10    Appropriations for any of those purposes are payable from
11the Road Fund. Appropriations may also be made from the Road
12Fund for the administrative expenses of any State agency that
13are related to motor vehicles or arise from the use of motor
14vehicles.
15    Beginning with fiscal year 1980 and thereafter, no Road
16Fund monies shall be appropriated to the following Departments
17or agencies of State government for administration, grants, or
18operations; but this limitation is not a restriction upon
19appropriating for those purposes any Road Fund monies that are
20eligible for federal reimbursement;
21        1. Department of Public Health;
22        2. Department of Transportation, only with respect to
23    subsidies for one-half fare Student Transportation and
24    Reduced Fare for Elderly, except during fiscal year 2012
25    only when no more than $40,000,000 may be expended and
26    except during fiscal year 2013 only when no more than

 

 

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1    $17,570,300 may be expended and except during fiscal year
2    2014 only when no more than $17,570,000 may be expended;
3        3. Department of Central Management Services, except
4    for expenditures incurred for group insurance premiums of
5    appropriate personnel;
6        4. Judicial Systems and Agencies.
7    Beginning with fiscal year 1981 and thereafter, no Road
8Fund monies shall be appropriated to the following Departments
9or agencies of State government for administration, grants, or
10operations; but this limitation is not a restriction upon
11appropriating for those purposes any Road Fund monies that are
12eligible for federal reimbursement:
13        1. Department of State Police, except for expenditures
14    with respect to the Division of Operations;
15        2. Department of Transportation, only with respect to
16    Intercity Rail Subsidies, except during fiscal year 2012
17    only when no more than $40,000,000 may be expended and
18    except during fiscal year 2013 only when no more than
19    $26,000,000 may be expended and except during fiscal year
20    2014 only when no more than $38,000,000 may be expended,
21    and Rail Freight Services.
22    Beginning with fiscal year 1982 and thereafter, no Road
23Fund monies shall be appropriated to the following Departments
24or agencies of State government for administration, grants, or
25operations; but this limitation is not a restriction upon
26appropriating for those purposes any Road Fund monies that are

 

 

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1eligible for federal reimbursement: Department of Central
2Management Services, except for awards made by the Illinois
3Workers' Compensation Commission under the terms of the
4Workers' Compensation Act or Workers' Occupational Diseases
5Act for injury or death of an employee of the Division of
6Highways in the Department of Transportation.
7    Beginning with fiscal year 1984 and thereafter, no Road
8Fund monies shall be appropriated to the following Departments
9or agencies of State government for administration, grants, or
10operations; but this limitation is not a restriction upon
11appropriating for those purposes any Road Fund monies that are
12eligible for federal reimbursement:
13        1. Department of State Police, except not more than 40%
14    of the funds appropriated for the Division of Operations;
15        2. State Officers.
16    Beginning with fiscal year 1984 and thereafter, no Road
17Fund monies shall be appropriated to any Department or agency
18of State government for administration, grants, or operations
19except as provided hereafter; but this limitation is not a
20restriction upon appropriating for those purposes any Road Fund
21monies that are eligible for federal reimbursement. It shall
22not be lawful to circumvent the above appropriation limitations
23by governmental reorganization or other methods.
24Appropriations shall be made from the Road Fund only in
25accordance with the provisions of this Section.
26    Money in the Road Fund shall, if and when the State of

 

 

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1Illinois incurs any bonded indebtedness for the construction of
2permanent highways, be set aside and used for the purpose of
3paying and discharging during each fiscal year the principal
4and interest on that bonded indebtedness as it becomes due and
5payable as provided in the Transportation Bond Act, and for no
6other purpose. The surplus, if any, in the Road Fund after the
7payment of principal and interest on that bonded indebtedness
8then annually due shall be used as follows:
9        first -- to pay the cost of administration of Chapters
10    2 through 10 of the Illinois Vehicle Code; and
11        secondly -- no Road Fund monies derived from fees,
12    excises, or license taxes relating to registration,
13    operation and use of vehicles on public highways or to
14    fuels used for the propulsion of those vehicles, shall be
15    appropriated or expended other than for costs of
16    administering the laws imposing those fees, excises, and
17    license taxes, statutory refunds and adjustments allowed
18    thereunder, administrative costs of the Department of
19    Transportation, including, but not limited to, the
20    operating expenses of the Department relating to the
21    administration of public transportation programs, payment
22    of debts and liabilities incurred in construction and
23    reconstruction of public highways and bridges, acquisition
24    of rights-of-way for and the cost of construction,
25    reconstruction, maintenance, repair, and operation of
26    public highways and bridges under the direction and

 

 

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1    supervision of the State, political subdivision, or
2    municipality collecting those monies, or during fiscal
3    year 2012 only for the purposes of a grant not to exceed
4    $8,500,000 to the Regional Transportation Authority on
5    behalf of PACE for the purpose of ADA/Para-transit
6    expenses, or during fiscal year 2013 only for the purposes
7    of a grant not to exceed $3,825,000 to the Regional
8    Transportation Authority on behalf of PACE for the purpose
9    of ADA/Para-transit expenses, or during fiscal year 2014
10    only for the purposes of a grant not to exceed $3,825,000
11    to the Regional Transportation Authority on behalf of PACE
12    for the purpose of ADA/Para-transit expenses, and the costs
13    for patrolling and policing the public highways (by State,
14    political subdivision, or municipality collecting that
15    money) for enforcement of traffic laws. The separation of
16    grades of such highways with railroads and costs associated
17    with protection of at-grade highway and railroad crossing
18    shall also be permissible.
19    Appropriations for any of such purposes are payable from
20the Road Fund or the Grade Crossing Protection Fund as provided
21in Section 8 of the Motor Fuel Tax Law.
22    Except as provided in this paragraph, beginning with fiscal
23year 1991 and thereafter, no Road Fund monies shall be
24appropriated to the Department of State Police for the purposes
25of this Section in excess of its total fiscal year 1990 Road
26Fund appropriations for those purposes unless otherwise

 

 

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1provided in Section 5g of this Act. For fiscal years 2003,
22004, 2005, 2006, and 2007 only, no Road Fund monies shall be
3appropriated to the Department of State Police for the purposes
4of this Section in excess of $97,310,000. For fiscal year 2008
5only, no Road Fund monies shall be appropriated to the
6Department of State Police for the purposes of this Section in
7excess of $106,100,000. For fiscal year 2009 only, no Road Fund
8monies shall be appropriated to the Department of State Police
9for the purposes of this Section in excess of $114,700,000.
10Beginning in fiscal year 2010, no road fund moneys shall be
11appropriated to the Department of State Police. It shall not be
12lawful to circumvent this limitation on appropriations by
13governmental reorganization or other methods unless otherwise
14provided in Section 5g of this Act.
15    In fiscal year 1994, no Road Fund monies shall be
16appropriated to the Secretary of State for the purposes of this
17Section in excess of the total fiscal year 1991 Road Fund
18appropriations to the Secretary of State for those purposes,
19plus $9,800,000. It shall not be lawful to circumvent this
20limitation on appropriations by governmental reorganization or
21other method.
22    Beginning with fiscal year 1995 and thereafter, no Road
23Fund monies shall be appropriated to the Secretary of State for
24the purposes of this Section in excess of the total fiscal year
251994 Road Fund appropriations to the Secretary of State for
26those purposes. It shall not be lawful to circumvent this

 

 

SB1329 Enrolled- 56 -LRB098 06018 MLW 36057 b

1limitation on appropriations by governmental reorganization or
2other methods.
3    Beginning with fiscal year 2000, total Road Fund
4appropriations to the Secretary of State for the purposes of
5this Section shall not exceed the amounts specified for the
6following fiscal years:
7    Fiscal Year 2000$80,500,000;
8    Fiscal Year 2001$80,500,000;
9    Fiscal Year 2002$80,500,000;
10    Fiscal Year 2003$130,500,000;
11    Fiscal Year 2004$130,500,000;
12    Fiscal Year 2005$130,500,000;
13    Fiscal Year 2006 $130,500,000;
14    Fiscal Year 2007 $130,500,000;
15    Fiscal Year 2008$130,500,000;
16    Fiscal Year 2009 $130,500,000.
17    For fiscal year 2010, no road fund moneys shall be
18appropriated to the Secretary of State.
19    Beginning in fiscal year 2011, moneys in the Road Fund
20shall be appropriated to the Secretary of State for the
21exclusive purpose of paying refunds due to overpayment of fees
22related to Chapter 3 of the Illinois Vehicle Code unless
23otherwise provided for by law.
24    It shall not be lawful to circumvent this limitation on
25appropriations by governmental reorganization or other
26methods.

 

 

SB1329 Enrolled- 57 -LRB098 06018 MLW 36057 b

1    No new program may be initiated in fiscal year 1991 and
2thereafter that is not consistent with the limitations imposed
3by this Section for fiscal year 1984 and thereafter, insofar as
4appropriation of Road Fund monies is concerned.
5    Nothing in this Section prohibits transfers from the Road
6Fund to the State Construction Account Fund under Section 5e of
7this Act; nor to the General Revenue Fund, as authorized by
8this amendatory Act of the 93rd General Assembly.
9    The additional amounts authorized for expenditure in this
10Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
11shall be repaid to the Road Fund from the General Revenue Fund
12in the next succeeding fiscal year that the General Revenue
13Fund has a positive budgetary balance, as determined by
14generally accepted accounting principles applicable to
15government.
16    The additional amounts authorized for expenditure by the
17Secretary of State and the Department of State Police in this
18Section by this amendatory Act of the 94th General Assembly
19shall be repaid to the Road Fund from the General Revenue Fund
20in the next succeeding fiscal year that the General Revenue
21Fund has a positive budgetary balance, as determined by
22generally accepted accounting principles applicable to
23government.
24(Source: P.A. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72,
25eff. 7-1-11; 97-732, eff. 6-30-12.)
 

 

 

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1    (30 ILCS 105/8g-1)
2    Sec. 8g-1. FY13 fund transfers.
3    (a) In addition to any other transfers that may be provided
4for by law, on and after July 1, 2012 and until May 1, 2013, at
5the direction of and upon notification from the Governor, the
6State Comptroller shall direct and the State Treasurer shall
7transfer amounts not exceeding a total of $80,000,000 from the
8General Revenue Fund to the Tobacco Settlement Recovery Fund.
9Any amounts so transferred shall be retransferred by the State
10Comptroller and the State Treasurer from the Tobacco Settlement
11Recovery Fund to the General Revenue Fund at the direction of
12and upon notification from the Governor, but in any event on or
13before June 30, 2013.
14    (b) In addition to any other transfers that may be provided
15for by law, on and after July 1, 2013 and until May 1, 2014, at
16the direction of and upon notification from the Governor, the
17State Comptroller shall direct and the State Treasurer shall
18transfer amounts not exceeding a total of $80,000,000 from the
19General Revenue Fund to the Tobacco Settlement Recovery Fund.
20Any amounts so transferred shall be retransferred by the State
21Comptroller and the State Treasurer from the Tobacco Settlement
22Recovery Fund to the General Revenue Fund at the direction of
23and upon notification from the Governor, but in any event on or
24before June 30, 2014.
25    (c) In addition to any other transfers that may be provided
26for by law, on July 1, 2013, or as soon thereafter as

 

 

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1practical, the State Comptroller shall direct and the State
2Treasurer shall transfer the sum of $1,400,000 from the General
3Revenue Fund to the ICJIA Violence Prevention Fund.
4    (d) In addition to any other transfers that may be provided
5for by law, on July 1, 2013, or as soon thereafter as
6practical, the State Comptroller shall direct and the State
7Treasurer shall transfer the sum of $1,500,000 from the General
8Revenue Fund to the Illinois Veterans Assistance Fund.
9    (e) In addition to any other transfers that may be provided
10for by law, on July 1, 2013, or as soon thereafter as
11practical, the State Comptroller shall direct and the State
12Treasurer shall transfer the sum of $500,000 from the General
13Revenue Fund to the Senior Citizens Real Estate Deferred Tax
14Revolving Fund.
15    (f) In addition to any other transfers that may be provided
16for by law, on July 1, 2013, or as soon thereafter as
17practical, the State Comptroller shall direct and the State
18Treasurer shall transfer the sum of $4,000,000 from the General
19Revenue Fund to the Digital Divide Elimination Fund.
20    (g) In addition to any other transfers that may be provided
21for by law, on July 1, 2013, or as soon thereafter as
22practical, the State Comptroller shall direct and the State
23Treasurer shall transfer the sum of $5,000,000 from the General
24Revenue Fund to the Communications Revolving Fund.
25    (h) In addition to any other transfers that may be provided
26for by law, on July 1, 2013, or as soon thereafter as

 

 

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1practical, the State Comptroller shall direct and the State
2Treasurer shall transfer the sum of $9,800,000 from the General
3Revenue Fund to the Presidential Library and Museum Operating
4Fund.
5(Source: P.A. 97-732, eff. 6-30-12.)
 
6    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
7    Sec. 13.2. Transfers among line item appropriations.
8    (a) Transfers among line item appropriations from the same
9treasury fund for the objects specified in this Section may be
10made in the manner provided in this Section when the balance
11remaining in one or more such line item appropriations is
12insufficient for the purpose for which the appropriation was
13made.
14    (a-1) No transfers may be made from one agency to another
15agency, nor may transfers be made from one institution of
16higher education to another institution of higher education
17except as provided by subsection (a-4).
18    (a-2) Except as otherwise provided in this Section,
19transfers may be made only among the objects of expenditure
20enumerated in this Section, except that no funds may be
21transferred from any appropriation for personal services, from
22any appropriation for State contributions to the State
23Employees' Retirement System, from any separate appropriation
24for employee retirement contributions paid by the employer, nor
25from any appropriation for State contribution for employee

 

 

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1group insurance. During State fiscal year 2005, an agency may
2transfer amounts among its appropriations within the same
3treasury fund for personal services, employee retirement
4contributions paid by employer, and State Contributions to
5retirement systems; notwithstanding and in addition to the
6transfers authorized in subsection (c) of this Section, the
7fiscal year 2005 transfers authorized in this sentence may be
8made in an amount not to exceed 2% of the aggregate amount
9appropriated to an agency within the same treasury fund. During
10State fiscal year 2007, the Departments of Children and Family
11Services, Corrections, Human Services, and Juvenile Justice
12may transfer amounts among their respective appropriations
13within the same treasury fund for personal services, employee
14retirement contributions paid by employer, and State
15contributions to retirement systems. During State fiscal year
162010, the Department of Transportation may transfer amounts
17among their respective appropriations within the same treasury
18fund for personal services, employee retirement contributions
19paid by employer, and State contributions to retirement
20systems. During State fiscal years year 2010 and 2014 only, an
21agency may transfer amounts among its respective
22appropriations within the same treasury fund for personal
23services, employee retirement contributions paid by employer,
24and State contributions to retirement systems.
25Notwithstanding, and in addition to, the transfers authorized
26in subsection (c) of this Section, these transfers may be made

 

 

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1in an amount not to exceed 2% of the aggregate amount
2appropriated to an agency within the same treasury fund.
3    (a-3) Further, if an agency receives a separate
4appropriation for employee retirement contributions paid by
5the employer, any transfer by that agency into an appropriation
6for personal services must be accompanied by a corresponding
7transfer into the appropriation for employee retirement
8contributions paid by the employer, in an amount sufficient to
9meet the employer share of the employee contributions required
10to be remitted to the retirement system.
11    (a-4) Long-Term Care Rebalancing. The Governor may
12designate amounts set aside for institutional services
13appropriated from the General Revenue Fund or any other State
14fund that receives monies for long-term care services to be
15transferred to all State agencies responsible for the
16administration of community-based long-term care programs,
17including, but not limited to, community-based long-term care
18programs administered by the Department of Healthcare and
19Family Services, the Department of Human Services, and the
20Department on Aging, provided that the Director of Healthcare
21and Family Services first certifies that the amounts being
22transferred are necessary for the purpose of assisting persons
23in or at risk of being in institutional care to transition to
24community-based settings, including the financial data needed
25to prove the need for the transfer of funds. The total amounts
26transferred shall not exceed 4% in total of the amounts

 

 

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1appropriated from the General Revenue Fund or any other State
2fund that receives monies for long-term care services for each
3fiscal year. A notice of the fund transfer must be made to the
4General Assembly and posted at a minimum on the Department of
5Healthcare and Family Services website, the Governor's Office
6of Management and Budget website, and any other website the
7Governor sees fit. These postings shall serve as notice to the
8General Assembly of the amounts to be transferred. Notice shall
9be given at least 30 days prior to transfer.
10    (b) In addition to the general transfer authority provided
11under subsection (c), the following agencies have the specific
12transfer authority granted in this subsection:
13    The Department of Healthcare and Family Services is
14authorized to make transfers representing savings attributable
15to not increasing grants due to the births of additional
16children from line items for payments of cash grants to line
17items for payments for employment and social services for the
18purposes outlined in subsection (f) of Section 4-2 of the
19Illinois Public Aid Code.
20    The Department of Children and Family Services is
21authorized to make transfers not exceeding 2% of the aggregate
22amount appropriated to it within the same treasury fund for the
23following line items among these same line items: Foster Home
24and Specialized Foster Care and Prevention, Institutions and
25Group Homes and Prevention, and Purchase of Adoption and
26Guardianship Services.

 

 

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1    The Department on Aging is authorized to make transfers not
2exceeding 2% of the aggregate amount appropriated to it within
3the same treasury fund for the following Community Care Program
4line items among these same line items: purchase of services
5covered by the Community Care Program and Comprehensive Case
6Coordination Homemaker and Senior Companion Services,
7Alternative Senior Services, Case Coordination Units, and
8Adult Day Care Services.
9    The State Treasurer is authorized to make transfers among
10line item appropriations from the Capital Litigation Trust
11Fund, with respect to costs incurred in fiscal years 2002 and
122003 only, when the balance remaining in one or more such line
13item appropriations is insufficient for the purpose for which
14the appropriation was made, provided that no such transfer may
15be made unless the amount transferred is no longer required for
16the purpose for which that appropriation was made.
17    The State Board of Education is authorized to make
18transfers from line item appropriations within the same
19treasury fund for General State Aid and General State Aid -
20Hold Harmless, provided that no such transfer may be made
21unless the amount transferred is no longer required for the
22purpose for which that appropriation was made, to the line item
23appropriation for Transitional Assistance when the balance
24remaining in such line item appropriation is insufficient for
25the purpose for which the appropriation was made.
26    The State Board of Education is authorized to make

 

 

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1transfers between the following line item appropriations
2within the same treasury fund: Disabled Student
3Services/Materials (Section 14-13.01 of the School Code),
4Disabled Student Transportation Reimbursement (Section
514-13.01 of the School Code), Disabled Student Tuition -
6Private Tuition (Section 14-7.02 of the School Code),
7Extraordinary Special Education (Section 14-7.02b of the
8School Code), Reimbursement for Free Lunch/Breakfast Program,
9Summer School Payments (Section 18-4.3 of the School Code), and
10Transportation - Regular/Vocational Reimbursement (Section
1129-5 of the School Code). Such transfers shall be made only
12when the balance remaining in one or more such line item
13appropriations is insufficient for the purpose for which the
14appropriation was made and provided that no such transfer may
15be made unless the amount transferred is no longer required for
16the purpose for which that appropriation was made.
17    The Department of Healthcare and Family Services is
18authorized to make transfers not exceeding 4% of the aggregate
19amount appropriated to it, within the same treasury fund, among
20the various line items appropriated for Medical Assistance.
21    (c) The sum of such transfers for an agency in a fiscal
22year shall not exceed 2% of the aggregate amount appropriated
23to it within the same treasury fund for the following objects:
24Personal Services; Extra Help; Student and Inmate
25Compensation; State Contributions to Retirement Systems; State
26Contributions to Social Security; State Contribution for

 

 

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1Employee Group Insurance; Contractual Services; Travel;
2Commodities; Printing; Equipment; Electronic Data Processing;
3Operation of Automotive Equipment; Telecommunications
4Services; Travel and Allowance for Committed, Paroled and
5Discharged Prisoners; Library Books; Federal Matching Grants
6for Student Loans; Refunds; Workers' Compensation,
7Occupational Disease, and Tort Claims; and, in appropriations
8to institutions of higher education, Awards and Grants.
9Notwithstanding the above, any amounts appropriated for
10payment of workers' compensation claims to an agency to which
11the authority to evaluate, administer and pay such claims has
12been delegated by the Department of Central Management Services
13may be transferred to any other expenditure object where such
14amounts exceed the amount necessary for the payment of such
15claims.
16    (c-1) Special provisions for State fiscal year 2003.
17Notwithstanding any other provision of this Section to the
18contrary, for State fiscal year 2003 only, transfers among line
19item appropriations to an agency from the same treasury fund
20may be made provided that the sum of such transfers for an
21agency in State fiscal year 2003 shall not exceed 3% of the
22aggregate amount appropriated to that State agency for State
23fiscal year 2003 for the following objects: personal services,
24except that no transfer may be approved which reduces the
25aggregate appropriations for personal services within an
26agency; extra help; student and inmate compensation; State

 

 

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1contributions to retirement systems; State contributions to
2social security; State contributions for employee group
3insurance; contractual services; travel; commodities;
4printing; equipment; electronic data processing; operation of
5automotive equipment; telecommunications services; travel and
6allowance for committed, paroled, and discharged prisoners;
7library books; federal matching grants for student loans;
8refunds; workers' compensation, occupational disease, and tort
9claims; and, in appropriations to institutions of higher
10education, awards and grants.
11    (c-2) Special provisions for State fiscal year 2005.
12Notwithstanding subsections (a), (a-2), and (c), for State
13fiscal year 2005 only, transfers may be made among any line
14item appropriations from the same or any other treasury fund
15for any objects or purposes, without limitation, when the
16balance remaining in one or more such line item appropriations
17is insufficient for the purpose for which the appropriation was
18made, provided that the sum of those transfers by a State
19agency shall not exceed 4% of the aggregate amount appropriated
20to that State agency for fiscal year 2005.
21    (d) Transfers among appropriations made to agencies of the
22Legislative and Judicial departments and to the
23constitutionally elected officers in the Executive branch
24require the approval of the officer authorized in Section 10 of
25this Act to approve and certify vouchers. Transfers among
26appropriations made to the University of Illinois, Southern

 

 

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1Illinois University, Chicago State University, Eastern
2Illinois University, Governors State University, Illinois
3State University, Northeastern Illinois University, Northern
4Illinois University, Western Illinois University, the Illinois
5Mathematics and Science Academy and the Board of Higher
6Education require the approval of the Board of Higher Education
7and the Governor. Transfers among appropriations to all other
8agencies require the approval of the Governor.
9    The officer responsible for approval shall certify that the
10transfer is necessary to carry out the programs and purposes
11for which the appropriations were made by the General Assembly
12and shall transmit to the State Comptroller a certified copy of
13the approval which shall set forth the specific amounts
14transferred so that the Comptroller may change his records
15accordingly. The Comptroller shall furnish the Governor with
16information copies of all transfers approved for agencies of
17the Legislative and Judicial departments and transfers
18approved by the constitutionally elected officials of the
19Executive branch other than the Governor, showing the amounts
20transferred and indicating the dates such changes were entered
21on the Comptroller's records.
22    (e) The State Board of Education, in consultation with the
23State Comptroller, may transfer line item appropriations for
24General State Aid between the Common School Fund and the
25Education Assistance Fund. With the advice and consent of the
26Governor's Office of Management and Budget, the State Board of

 

 

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1Education, in consultation with the State Comptroller, may
2transfer line item appropriations between the General Revenue
3Fund and the Education Assistance Fund for the following
4programs:
5        (1) Disabled Student Personnel Reimbursement (Section
6    14-13.01 of the School Code);
7        (2) Disabled Student Transportation Reimbursement
8    (subsection (b) of Section 14-13.01 of the School Code);
9        (3) Disabled Student Tuition - Private Tuition
10    (Section 14-7.02 of the School Code);
11        (4) Extraordinary Special Education (Section 14-7.02b
12    of the School Code);
13        (5) Reimbursement for Free Lunch/Breakfast Programs;
14        (6) Summer School Payments (Section 18-4.3 of the
15    School Code);
16        (7) Transportation - Regular/Vocational Reimbursement
17    (Section 29-5 of the School Code);
18        (8) Regular Education Reimbursement (Section 18-3 of
19    the School Code); and
20        (9) Special Education Reimbursement (Section 14-7.03
21    of the School Code).
22(Source: P.A. 96-37, eff. 7-13-09; 96-820, eff. 11-18-09;
2396-959, eff. 7-1-10; 96-1086, eff. 7-16-10; 96-1501, eff.
241-25-11; 97-689, eff. 7-1-12.)
 
25    (30 ILCS 105/25)  (from Ch. 127, par. 161)

 

 

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1    Sec. 25. Fiscal year limitations.
2    (a) All appropriations shall be available for expenditure
3for the fiscal year or for a lesser period if the Act making
4that appropriation so specifies. A deficiency or emergency
5appropriation shall be available for expenditure only through
6June 30 of the year when the Act making that appropriation is
7enacted unless that Act otherwise provides.
8    (b) Outstanding liabilities as of June 30, payable from
9appropriations which have otherwise expired, may be paid out of
10the expiring appropriations during the 2-month period ending at
11the close of business on August 31. Any service involving
12professional or artistic skills or any personal services by an
13employee whose compensation is subject to income tax
14withholding must be performed as of June 30 of the fiscal year
15in order to be considered an "outstanding liability as of June
1630" that is thereby eligible for payment out of the expiring
17appropriation.
18    (b-1) However, payment of tuition reimbursement claims
19under Section 14-7.03 or 18-3 of the School Code may be made by
20the State Board of Education from its appropriations for those
21respective purposes for any fiscal year, even though the claims
22reimbursed by the payment may be claims attributable to a prior
23fiscal year, and payments may be made at the direction of the
24State Superintendent of Education from the fund from which the
25appropriation is made without regard to any fiscal year
26limitations, except as required by subsection (j) of this

 

 

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1Section. Beginning on June 30, 2021, payment of tuition
2reimbursement claims under Section 14-7.03 or 18-3 of the
3School Code as of June 30, payable from appropriations that
4have otherwise expired, may be paid out of the expiring
5appropriation during the 4-month period ending at the close of
6business on October 31.
7    (b-2) All outstanding liabilities as of June 30, 2010,
8payable from appropriations that would otherwise expire at the
9conclusion of the lapse period for fiscal year 2010, and
10interest penalties payable on those liabilities under the State
11Prompt Payment Act, may be paid out of the expiring
12appropriations until December 31, 2010, without regard to the
13fiscal year in which the payment is made, as long as vouchers
14for the liabilities are received by the Comptroller no later
15than August 31, 2010.
16    (b-2.5) All outstanding liabilities as of June 30, 2011,
17payable from appropriations that would otherwise expire at the
18conclusion of the lapse period for fiscal year 2011, and
19interest penalties payable on those liabilities under the State
20Prompt Payment Act, may be paid out of the expiring
21appropriations until December 31, 2011, without regard to the
22fiscal year in which the payment is made, as long as vouchers
23for the liabilities are received by the Comptroller no later
24than August 31, 2011.
25    (b-2.6) All outstanding liabilities as of June 30, 2012,
26payable from appropriations that would otherwise expire at the

 

 

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1conclusion of the lapse period for fiscal year 2012, and
2interest penalties payable on those liabilities under the State
3Prompt Payment Act, may be paid out of the expiring
4appropriations until December 31, 2012, without regard to the
5fiscal year in which the payment is made, as long as vouchers
6for the liabilities are received by the Comptroller no later
7than August 31, 2012.
8    (b-2.7) For fiscal years 2012, and 2013, and 2014, interest
9penalties payable under the State Prompt Payment Act associated
10with a voucher for which payment is issued after June 30 may be
11paid out of the next fiscal year's appropriation. The future
12year appropriation must be for the same purpose and from the
13same fund as the original payment. An interest penalty voucher
14submitted against a future year appropriation must be submitted
15within 60 days after the issuance of the associated voucher,
16and the Comptroller must issue the interest payment within 60
17days after acceptance of the interest voucher.
18    (b-3) Medical payments may be made by the Department of
19Veterans' Affairs from its appropriations for those purposes
20for any fiscal year, without regard to the fact that the
21medical services being compensated for by such payment may have
22been rendered in a prior fiscal year, except as required by
23subsection (j) of this Section. Beginning on June 30, 2021,
24medical payments payable from appropriations that have
25otherwise expired may be paid out of the expiring appropriation
26during the 4-month period ending at the close of business on

 

 

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1October 31.
2    (b-4) Medical payments and child care payments may be made
3by the Department of Human Services (as successor to the
4Department of Public Aid) from appropriations for those
5purposes for any fiscal year, without regard to the fact that
6the medical or child care services being compensated for by
7such payment may have been rendered in a prior fiscal year; and
8payments may be made at the direction of the Department of
9Healthcare and Family Services (or successor agency) from the
10Health Insurance Reserve Fund without regard to any fiscal year
11limitations, except as required by subsection (j) of this
12Section. Beginning on June 30, 2021, medical and child care
13payments made by the Department of Human Services and payments
14made at the discretion of the Department of Healthcare and
15Family Services (or successor agency) from the Health Insurance
16Reserve Fund and payable from appropriations that have
17otherwise expired may be paid out of the expiring appropriation
18during the 4-month period ending at the close of business on
19October 31.
20    (b-5) Medical payments may be made by the Department of
21Human Services from its appropriations relating to substance
22abuse treatment services for any fiscal year, without regard to
23the fact that the medical services being compensated for by
24such payment may have been rendered in a prior fiscal year,
25provided the payments are made on a fee-for-service basis
26consistent with requirements established for Medicaid

 

 

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1reimbursement by the Department of Healthcare and Family
2Services, except as required by subsection (j) of this Section.
3Beginning on June 30, 2021, medical payments made by the
4Department of Human Services relating to substance abuse
5treatment services payable from appropriations that have
6otherwise expired may be paid out of the expiring appropriation
7during the 4-month period ending at the close of business on
8October 31.
9    (b-6) Additionally, payments may be made by the Department
10of Human Services from its appropriations, or any other State
11agency from its appropriations with the approval of the
12Department of Human Services, from the Immigration Reform and
13Control Fund for purposes authorized pursuant to the
14Immigration Reform and Control Act of 1986, without regard to
15any fiscal year limitations, except as required by subsection
16(j) of this Section. Beginning on June 30, 2021, payments made
17by the Department of Human Services from the Immigration Reform
18and Control Fund for purposes authorized pursuant to the
19Immigration Reform and Control Act of 1986 payable from
20appropriations that have otherwise expired may be paid out of
21the expiring appropriation during the 4-month period ending at
22the close of business on October 31.
23    (b-7) Payments may be made in accordance with a plan
24authorized by paragraph (11) or (12) of Section 405-105 of the
25Department of Central Management Services Law from
26appropriations for those payments without regard to fiscal year

 

 

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1limitations.
2    (b-9) Medical payments not exceeding $150,000,000 may be
3made by the Department on Aging from its appropriations
4relating to the Community Care Program for fiscal year 2014,
5without regard to the fact that the medical services being
6compensated for by such payment may have been rendered in a
7prior fiscal year, provided the payments are made on a
8fee-for-service basis consistent with requirements established
9for Medicaid reimbursement by the Department of Healthcare and
10Family Services, except as required by subsection (j) of this
11Section.
12    (c) Further, payments may be made by the Department of
13Public Health and the Department of Human Services (acting as
14successor to the Department of Public Health under the
15Department of Human Services Act) from their respective
16appropriations for grants for medical care to or on behalf of
17premature and high-mortality risk infants and their mothers and
18for grants for supplemental food supplies provided under the
19United States Department of Agriculture Women, Infants and
20Children Nutrition Program, for any fiscal year without regard
21to the fact that the services being compensated for by such
22payment may have been rendered in a prior fiscal year, except
23as required by subsection (j) of this Section. Beginning on
24June 30, 2021, payments made by the Department of Public Health
25and the Department of Human Services from their respective
26appropriations for grants for medical care to or on behalf of

 

 

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1premature and high-mortality risk infants and their mothers and
2for grants for supplemental food supplies provided under the
3United States Department of Agriculture Women, Infants and
4Children Nutrition Program payable from appropriations that
5have otherwise expired may be paid out of the expiring
6appropriations during the 4-month period ending at the close of
7business on October 31.
8    (d) The Department of Public Health and the Department of
9Human Services (acting as successor to the Department of Public
10Health under the Department of Human Services Act) shall each
11annually submit to the State Comptroller, Senate President,
12Senate Minority Leader, Speaker of the House, House Minority
13Leader, and the respective Chairmen and Minority Spokesmen of
14the Appropriations Committees of the Senate and the House, on
15or before December 31, a report of fiscal year funds used to
16pay for services provided in any prior fiscal year. This report
17shall document by program or service category those
18expenditures from the most recently completed fiscal year used
19to pay for services provided in prior fiscal years.
20    (e) The Department of Healthcare and Family Services, the
21Department of Human Services (acting as successor to the
22Department of Public Aid), and the Department of Human Services
23making fee-for-service payments relating to substance abuse
24treatment services provided during a previous fiscal year shall
25each annually submit to the State Comptroller, Senate
26President, Senate Minority Leader, Speaker of the House, House

 

 

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1Minority Leader, the respective Chairmen and Minority
2Spokesmen of the Appropriations Committees of the Senate and
3the House, on or before November 30, a report that shall
4document by program or service category those expenditures from
5the most recently completed fiscal year used to pay for (i)
6services provided in prior fiscal years and (ii) services for
7which claims were received in prior fiscal years.
8    (f) The Department of Human Services (as successor to the
9Department of Public Aid) shall annually submit to the State
10Comptroller, Senate President, Senate Minority Leader, Speaker
11of the House, House Minority Leader, and the respective
12Chairmen and Minority Spokesmen of the Appropriations
13Committees of the Senate and the House, on or before December
1431, a report of fiscal year funds used to pay for services
15(other than medical care) provided in any prior fiscal year.
16This report shall document by program or service category those
17expenditures from the most recently completed fiscal year used
18to pay for services provided in prior fiscal years.
19    (g) In addition, each annual report required to be
20submitted by the Department of Healthcare and Family Services
21under subsection (e) shall include the following information
22with respect to the State's Medicaid program:
23        (1) Explanations of the exact causes of the variance
24    between the previous year's estimated and actual
25    liabilities.
26        (2) Factors affecting the Department of Healthcare and

 

 

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1    Family Services' liabilities, including but not limited to
2    numbers of aid recipients, levels of medical service
3    utilization by aid recipients, and inflation in the cost of
4    medical services.
5        (3) The results of the Department's efforts to combat
6    fraud and abuse.
7    (h) As provided in Section 4 of the General Assembly
8Compensation Act, any utility bill for service provided to a
9General Assembly member's district office for a period
10including portions of 2 consecutive fiscal years may be paid
11from funds appropriated for such expenditure in either fiscal
12year.
13    (i) An agency which administers a fund classified by the
14Comptroller as an internal service fund may issue rules for:
15        (1) billing user agencies in advance for payments or
16    authorized inter-fund transfers based on estimated charges
17    for goods or services;
18        (2) issuing credits, refunding through inter-fund
19    transfers, or reducing future inter-fund transfers during
20    the subsequent fiscal year for all user agency payments or
21    authorized inter-fund transfers received during the prior
22    fiscal year which were in excess of the final amounts owed
23    by the user agency for that period; and
24        (3) issuing catch-up billings to user agencies during
25    the subsequent fiscal year for amounts remaining due when
26    payments or authorized inter-fund transfers received from

 

 

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1    the user agency during the prior fiscal year were less than
2    the total amount owed for that period.
3User agencies are authorized to reimburse internal service
4funds for catch-up billings by vouchers drawn against their
5respective appropriations for the fiscal year in which the
6catch-up billing was issued or by increasing an authorized
7inter-fund transfer during the current fiscal year. For the
8purposes of this Act, "inter-fund transfers" means transfers
9without the use of the voucher-warrant process, as authorized
10by Section 9.01 of the State Comptroller Act.
11    (i-1) Beginning on July 1, 2021, all outstanding
12liabilities, not payable during the 4-month lapse period as
13described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
14(c) of this Section, that are made from appropriations for that
15purpose for any fiscal year, without regard to the fact that
16the services being compensated for by those payments may have
17been rendered in a prior fiscal year, are limited to only those
18claims that have been incurred but for which a proper bill or
19invoice as defined by the State Prompt Payment Act has not been
20received by September 30th following the end of the fiscal year
21in which the service was rendered.
22    (j) Notwithstanding any other provision of this Act, the
23aggregate amount of payments to be made without regard for
24fiscal year limitations as contained in subsections (b-1),
25(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
26determined by using Generally Accepted Accounting Principles,

 

 

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1shall not exceed the following amounts:
2        (1) $6,000,000,000 for outstanding liabilities related
3    to fiscal year 2012;
4        (2) $5,300,000,000 for outstanding liabilities related
5    to fiscal year 2013;
6        (3) $4,600,000,000 for outstanding liabilities related
7    to fiscal year 2014;
8        (4) $4,000,000,000 for outstanding liabilities related
9    to fiscal year 2015;
10        (5) $3,300,000,000 for outstanding liabilities related
11    to fiscal year 2016;
12        (6) $2,600,000,000 for outstanding liabilities related
13    to fiscal year 2017;
14        (7) $2,000,000,000 for outstanding liabilities related
15    to fiscal year 2018;
16        (8) $1,300,000,000 for outstanding liabilities related
17    to fiscal year 2019;
18        (9) $600,000,000 for outstanding liabilities related
19    to fiscal year 2020; and
20        (10) $0 for outstanding liabilities related to fiscal
21    year 2021 and fiscal years thereafter.
22    (k) Department of Healthcare and Family Services Medical
23Assistance Payments.
24        (1) Definition of Medical Assistance.
25            For purposes of this subsection, the term "Medical
26        Assistance" shall include, but not necessarily be

 

 

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1        limited to, medical programs and services authorized
2        under Titles XIX and XXI of the Social Security Act,
3        the Illinois Public Aid Code, the Children's Health
4        Insurance Program Act, the Covering ALL KIDS Health
5        Insurance Act, the Long Term Acute Care Hospital
6        Quality Improvement Transfer Program Act, and medical
7        care to or on behalf of persons suffering from chronic
8        renal disease, persons suffering from hemophilia, and
9        victims of sexual assault.
10        (2) Limitations on Medical Assistance payments that
11    may be paid from future fiscal year appropriations.
12            (A) The maximum amounts of annual unpaid Medical
13        Assistance bills received and recorded by the
14        Department of Healthcare and Family Services on or
15        before June 30th of a particular fiscal year
16        attributable in aggregate to the General Revenue Fund,
17        Healthcare Provider Relief Fund, Tobacco Settlement
18        Recovery Fund, Long-Term Care Provider Fund, and the
19        Drug Rebate Fund that may be paid in total by the
20        Department from future fiscal year Medical Assistance
21        appropriations to those funds are: $700,000,000 for
22        fiscal year 2013 and $100,000,000 for fiscal year 2014
23        and each fiscal year thereafter.
24            (B) Bills for Medical Assistance services rendered
25        in a particular fiscal year, but received and recorded
26        by the Department of Healthcare and Family Services

 

 

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1        after June 30th of that fiscal year, may be paid from
2        either appropriations for that fiscal year or future
3        fiscal year appropriations for Medical Assistance.
4        Such payments shall not be subject to the requirements
5        of subparagraph (A).
6            (C) Medical Assistance bills received by the
7        Department of Healthcare and Family Services in a
8        particular fiscal year, but subject to payment amount
9        adjustments in a future fiscal year may be paid from a
10        future fiscal year's appropriation for Medical
11        Assistance. Such payments shall not be subject to the
12        requirements of subparagraph (A).
13            (D) Medical Assistance payments made by the
14        Department of Healthcare and Family Services from
15        funds other than those specifically referenced in
16        subparagraph (A) may be made from appropriations for
17        those purposes for any fiscal year without regard to
18        the fact that the Medical Assistance services being
19        compensated for by such payment may have been rendered
20        in a prior fiscal year. Such payments shall not be
21        subject to the requirements of subparagraph (A).
22        (3) Extended lapse period for Department of Healthcare
23    and Family Services Medical Assistance payments.
24    Notwithstanding any other State law to the contrary,
25    outstanding Department of Healthcare and Family Services
26    Medical Assistance liabilities, as of June 30th, payable

 

 

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1    from appropriations which have otherwise expired, may be
2    paid out of the expiring appropriations during the 6-month
3    period ending at the close of business on December 31st.
4    (l) The changes to this Section made by Public Act 97-691
5shall be effective for payment of Medical Assistance bills
6incurred in fiscal year 2013 and future fiscal years. The
7changes to this Section made by Public Act 97-691 shall not be
8applied to Medical Assistance bills incurred in fiscal year
92012 or prior fiscal years.
10    (m) The Comptroller must issue payments against
11outstanding liabilities that were received prior to the lapse
12period deadlines set forth in this Section as soon thereafter
13as practical, but no payment may be issued after the 4 months
14following the lapse period deadline without the signed
15authorization of the Comptroller and the Governor.
16(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11;
1797-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff.
188-10-12; 98-8, eff. 5-3-13.)
 
19    Section 5-35. The Illinois Income Tax Act is amended by
20changing Section 901 as follows:
 
21    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
22    Sec. 901. Collection Authority.
23    (a) In general.
24    The Department shall collect the taxes imposed by this Act.

 

 

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1The Department shall collect certified past due child support
2amounts under Section 2505-650 of the Department of Revenue Law
3(20 ILCS 2505/2505-650). Except as provided in subsections (c),
4(e), (f), and (g) of this Section, money collected pursuant to
5subsections (a) and (b) of Section 201 of this Act shall be
6paid into the General Revenue Fund in the State treasury; money
7collected pursuant to subsections (c) and (d) of Section 201 of
8this Act shall be paid into the Personal Property Tax
9Replacement Fund, a special fund in the State Treasury; and
10money collected under Section 2505-650 of the Department of
11Revenue Law (20 ILCS 2505/2505-650) shall be paid into the
12Child Support Enforcement Trust Fund, a special fund outside
13the State Treasury, or to the State Disbursement Unit
14established under Section 10-26 of the Illinois Public Aid
15Code, as directed by the Department of Healthcare and Family
16Services.
17    (b) Local Government Distributive Fund.
18    Beginning August 1, 1969, and continuing through June 30,
191994, the Treasurer shall transfer each month from the General
20Revenue Fund to a special fund in the State treasury, to be
21known as the "Local Government Distributive Fund", an amount
22equal to 1/12 of the net revenue realized from the tax imposed
23by subsections (a) and (b) of Section 201 of this Act during
24the preceding month. Beginning July 1, 1994, and continuing
25through June 30, 1995, the Treasurer shall transfer each month
26from the General Revenue Fund to the Local Government

 

 

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1Distributive Fund an amount equal to 1/11 of the net revenue
2realized from the tax imposed by subsections (a) and (b) of
3Section 201 of this Act during the preceding month. Beginning
4July 1, 1995 and continuing through January 31, 2011, the
5Treasurer shall transfer each month from the General Revenue
6Fund to the Local Government Distributive Fund an amount equal
7to the net of (i) 1/10 of the net revenue realized from the tax
8imposed by subsections (a) and (b) of Section 201 of the
9Illinois Income Tax Act during the preceding month (ii) minus,
10beginning July 1, 2003 and ending June 30, 2004, $6,666,666,
11and beginning July 1, 2004, zero. Beginning February 1, 2011,
12and continuing through January 31, 2015, the Treasurer shall
13transfer each month from the General Revenue Fund to the Local
14Government Distributive Fund an amount equal to the sum of (i)
156% (10% of the ratio of the 3% individual income tax rate prior
16to 2011 to the 5% individual income tax rate after 2010) of the
17net revenue realized from the tax imposed by subsections (a)
18and (b) of Section 201 of this Act upon individuals, trusts,
19and estates during the preceding month and (ii) 6.86% (10% of
20the ratio of the 4.8% corporate income tax rate prior to 2011
21to the 7% corporate income tax rate after 2010) of the net
22revenue realized from the tax imposed by subsections (a) and
23(b) of Section 201 of this Act upon corporations during the
24preceding month. Beginning February 1, 2015 and continuing
25through January 31, 2025, the Treasurer shall transfer each
26month from the General Revenue Fund to the Local Government

 

 

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1Distributive Fund an amount equal to the sum of (i) 8% (10% of
2the ratio of the 3% individual income tax rate prior to 2011 to
3the 3.75% individual income tax rate after 2014) of the net
4revenue realized from the tax imposed by subsections (a) and
5(b) of Section 201 of this Act upon individuals, trusts, and
6estates during the preceding month and (ii) 9.14% (10% of the
7ratio of the 4.8% corporate income tax rate prior to 2011 to
8the 5.25% corporate income tax rate after 2014) of the net
9revenue realized from the tax imposed by subsections (a) and
10(b) of Section 201 of this Act upon corporations during the
11preceding month. Beginning February 1, 2025, the Treasurer
12shall transfer each month from the General Revenue Fund to the
13Local Government Distributive Fund an amount equal to the sum
14of (i) 9.23% (10% of the ratio of the 3% individual income tax
15rate prior to 2011 to the 3.25% individual income tax rate
16after 2024) of the net revenue realized from the tax imposed by
17subsections (a) and (b) of Section 201 of this Act upon
18individuals, trusts, and estates during the preceding month and
19(ii) 10% of the net revenue realized from the tax imposed by
20subsections (a) and (b) of Section 201 of this Act upon
21corporations during the preceding month. Net revenue realized
22for a month shall be defined as the revenue from the tax
23imposed by subsections (a) and (b) of Section 201 of this Act
24which is deposited in the General Revenue Fund, the Education
25Assistance Fund, the Income Tax Surcharge Local Government
26Distributive Fund, the Fund for the Advancement of Education,

 

 

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1and the Commitment to Human Services Fund during the month
2minus the amount paid out of the General Revenue Fund in State
3warrants during that same month as refunds to taxpayers for
4overpayment of liability under the tax imposed by subsections
5(a) and (b) of Section 201 of this Act.
6    (c) Deposits Into Income Tax Refund Fund.
7        (1) Beginning on January 1, 1989 and thereafter, the
8    Department shall deposit a percentage of the amounts
9    collected pursuant to subsections (a) and (b)(1), (2), and
10    (3), of Section 201 of this Act into a fund in the State
11    treasury known as the Income Tax Refund Fund. The
12    Department shall deposit 6% of such amounts during the
13    period beginning January 1, 1989 and ending on June 30,
14    1989. Beginning with State fiscal year 1990 and for each
15    fiscal year thereafter, the percentage deposited into the
16    Income Tax Refund Fund during a fiscal year shall be the
17    Annual Percentage. For fiscal years 1999 through 2001, the
18    Annual Percentage shall be 7.1%. For fiscal year 2003, the
19    Annual Percentage shall be 8%. For fiscal year 2004, the
20    Annual Percentage shall be 11.7%. Upon the effective date
21    of this amendatory Act of the 93rd General Assembly, the
22    Annual Percentage shall be 10% for fiscal year 2005. For
23    fiscal year 2006, the Annual Percentage shall be 9.75%. For
24    fiscal year 2007, the Annual Percentage shall be 9.75%. For
25    fiscal year 2008, the Annual Percentage shall be 7.75%. For
26    fiscal year 2009, the Annual Percentage shall be 9.75%. For

 

 

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1    fiscal year 2010, the Annual Percentage shall be 9.75%. For
2    fiscal year 2011, the Annual Percentage shall be 8.75%. For
3    fiscal year 2012, the Annual Percentage shall be 8.75%. For
4    fiscal year 2013, the Annual Percentage shall be 9.75%. For
5    fiscal year 2014, the Annual Percentage shall be 9.5%. For
6    all other fiscal years, the Annual Percentage shall be
7    calculated as a fraction, the numerator of which shall be
8    the amount of refunds approved for payment by the
9    Department during the preceding fiscal year as a result of
10    overpayment of tax liability under subsections (a) and
11    (b)(1), (2), and (3) of Section 201 of this Act plus the
12    amount of such refunds remaining approved but unpaid at the
13    end of the preceding fiscal year, minus the amounts
14    transferred into the Income Tax Refund Fund from the
15    Tobacco Settlement Recovery Fund, and the denominator of
16    which shall be the amounts which will be collected pursuant
17    to subsections (a) and (b)(1), (2), and (3) of Section 201
18    of this Act during the preceding fiscal year; except that
19    in State fiscal year 2002, the Annual Percentage shall in
20    no event exceed 7.6%. The Director of Revenue shall certify
21    the Annual Percentage to the Comptroller on the last
22    business day of the fiscal year immediately preceding the
23    fiscal year for which it is to be effective.
24        (2) Beginning on January 1, 1989 and thereafter, the
25    Department shall deposit a percentage of the amounts
26    collected pursuant to subsections (a) and (b)(6), (7), and

 

 

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1    (8), (c) and (d) of Section 201 of this Act into a fund in
2    the State treasury known as the Income Tax Refund Fund. The
3    Department shall deposit 18% of such amounts during the
4    period beginning January 1, 1989 and ending on June 30,
5    1989. Beginning with State fiscal year 1990 and for each
6    fiscal year thereafter, the percentage deposited into the
7    Income Tax Refund Fund during a fiscal year shall be the
8    Annual Percentage. For fiscal years 1999, 2000, and 2001,
9    the Annual Percentage shall be 19%. For fiscal year 2003,
10    the Annual Percentage shall be 27%. For fiscal year 2004,
11    the Annual Percentage shall be 32%. Upon the effective date
12    of this amendatory Act of the 93rd General Assembly, the
13    Annual Percentage shall be 24% for fiscal year 2005. For
14    fiscal year 2006, the Annual Percentage shall be 20%. For
15    fiscal year 2007, the Annual Percentage shall be 17.5%. For
16    fiscal year 2008, the Annual Percentage shall be 15.5%. For
17    fiscal year 2009, the Annual Percentage shall be 17.5%. For
18    fiscal year 2010, the Annual Percentage shall be 17.5%. For
19    fiscal year 2011, the Annual Percentage shall be 17.5%. For
20    fiscal year 2012, the Annual Percentage shall be 17.5%. For
21    fiscal year 2013, the Annual Percentage shall be 14%. For
22    fiscal year 2014, the Annual Percentage shall be 13.4%. For
23    all other fiscal years, the Annual Percentage shall be
24    calculated as a fraction, the numerator of which shall be
25    the amount of refunds approved for payment by the
26    Department during the preceding fiscal year as a result of

 

 

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1    overpayment of tax liability under subsections (a) and
2    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
3    Act plus the amount of such refunds remaining approved but
4    unpaid at the end of the preceding fiscal year, and the
5    denominator of which shall be the amounts which will be
6    collected pursuant to subsections (a) and (b)(6), (7), and
7    (8), (c) and (d) of Section 201 of this Act during the
8    preceding fiscal year; except that in State fiscal year
9    2002, the Annual Percentage shall in no event exceed 23%.
10    The Director of Revenue shall certify the Annual Percentage
11    to the Comptroller on the last business day of the fiscal
12    year immediately preceding the fiscal year for which it is
13    to be effective.
14        (3) The Comptroller shall order transferred and the
15    Treasurer shall transfer from the Tobacco Settlement
16    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
17    in January, 2001, (ii) $35,000,000 in January, 2002, and
18    (iii) $35,000,000 in January, 2003.
19    (d) Expenditures from Income Tax Refund Fund.
20        (1) Beginning January 1, 1989, money in the Income Tax
21    Refund Fund shall be expended exclusively for the purpose
22    of paying refunds resulting from overpayment of tax
23    liability under Section 201 of this Act, for paying rebates
24    under Section 208.1 in the event that the amounts in the
25    Homeowners' Tax Relief Fund are insufficient for that
26    purpose, and for making transfers pursuant to this

 

 

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1    subsection (d).
2        (2) The Director shall order payment of refunds
3    resulting from overpayment of tax liability under Section
4    201 of this Act from the Income Tax Refund Fund only to the
5    extent that amounts collected pursuant to Section 201 of
6    this Act and transfers pursuant to this subsection (d) and
7    item (3) of subsection (c) have been deposited and retained
8    in the Fund.
9        (3) As soon as possible after the end of each fiscal
10    year, the Director shall order transferred and the State
11    Treasurer and State Comptroller shall transfer from the
12    Income Tax Refund Fund to the Personal Property Tax
13    Replacement Fund an amount, certified by the Director to
14    the Comptroller, equal to the excess of the amount
15    collected pursuant to subsections (c) and (d) of Section
16    201 of this Act deposited into the Income Tax Refund Fund
17    during the fiscal year over the amount of refunds resulting
18    from overpayment of tax liability under subsections (c) and
19    (d) of Section 201 of this Act paid from the Income Tax
20    Refund Fund during the fiscal year.
21        (4) As soon as possible after the end of each fiscal
22    year, the Director shall order transferred and the State
23    Treasurer and State Comptroller shall transfer from the
24    Personal Property Tax Replacement Fund to the Income Tax
25    Refund Fund an amount, certified by the Director to the
26    Comptroller, equal to the excess of the amount of refunds

 

 

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1    resulting from overpayment of tax liability under
2    subsections (c) and (d) of Section 201 of this Act paid
3    from the Income Tax Refund Fund during the fiscal year over
4    the amount collected pursuant to subsections (c) and (d) of
5    Section 201 of this Act deposited into the Income Tax
6    Refund Fund during the fiscal year.
7        (4.5) As soon as possible after the end of fiscal year
8    1999 and of each fiscal year thereafter, the Director shall
9    order transferred and the State Treasurer and State
10    Comptroller shall transfer from the Income Tax Refund Fund
11    to the General Revenue Fund any surplus remaining in the
12    Income Tax Refund Fund as of the end of such fiscal year;
13    excluding for fiscal years 2000, 2001, and 2002 amounts
14    attributable to transfers under item (3) of subsection (c)
15    less refunds resulting from the earned income tax credit.
16        (5) This Act shall constitute an irrevocable and
17    continuing appropriation from the Income Tax Refund Fund
18    for the purpose of paying refunds upon the order of the
19    Director in accordance with the provisions of this Section.
20    (e) Deposits into the Education Assistance Fund and the
21Income Tax Surcharge Local Government Distributive Fund.
22    On July 1, 1991, and thereafter, of the amounts collected
23pursuant to subsections (a) and (b) of Section 201 of this Act,
24minus deposits into the Income Tax Refund Fund, the Department
25shall deposit 7.3% into the Education Assistance Fund in the
26State Treasury. Beginning July 1, 1991, and continuing through

 

 

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1January 31, 1993, of the amounts collected pursuant to
2subsections (a) and (b) of Section 201 of the Illinois Income
3Tax Act, minus deposits into the Income Tax Refund Fund, the
4Department shall deposit 3.0% into the Income Tax Surcharge
5Local Government Distributive Fund in the State Treasury.
6Beginning February 1, 1993 and continuing through June 30,
71993, of the amounts collected pursuant to subsections (a) and
8(b) of Section 201 of the Illinois Income Tax Act, minus
9deposits into the Income Tax Refund Fund, the Department shall
10deposit 4.4% into the Income Tax Surcharge Local Government
11Distributive Fund in the State Treasury. Beginning July 1,
121993, and continuing through June 30, 1994, of the amounts
13collected under subsections (a) and (b) of Section 201 of this
14Act, minus deposits into the Income Tax Refund Fund, the
15Department shall deposit 1.475% into the Income Tax Surcharge
16Local Government Distributive Fund in the State Treasury.
17    (f) Deposits into the Fund for the Advancement of
18Education. Beginning February 1, 2015, the Department shall
19deposit the following portions of the revenue realized from the
20tax imposed upon individuals, trusts, and estates by
21subsections (a) and (b) of Section 201 of this Act during the
22preceding month, minus deposits into the Income Tax Refund
23Fund, into the Fund for the Advancement of Education:
24        (1) beginning February 1, 2015, and prior to February
25    1, 2025, 1/30; and
26        (2) beginning February 1, 2025, 1/26.

 

 

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1    If the rate of tax imposed by subsection (a) and (b) of
2Section 201 is reduced pursuant to Section 201.5 of this Act,
3the Department shall not make the deposits required by this
4subsection (f) on or after the effective date of the reduction.
5    (g) Deposits into the Commitment to Human Services Fund.
6Beginning February 1, 2015, the Department shall deposit the
7following portions of the revenue realized from the tax imposed
8upon individuals, trusts, and estates by subsections (a) and
9(b) of Section 201 of this Act during the preceding month,
10minus deposits into the Income Tax Refund Fund, into the
11Commitment to Human Services Fund:
12        (1) beginning February 1, 2015, and prior to February
13    1, 2025, 1/30; and
14        (2) beginning February 1, 2025, 1/26.
15    If the rate of tax imposed by subsection (a) and (b) of
16Section 201 is reduced pursuant to Section 201.5 of this Act,
17the Department shall not make the deposits required by this
18subsection (g) on or after the effective date of the reduction.
19(Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09;
2096-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff. 7-1-11;
2197-732, eff. 6-30-12.)
 
22    Section 5-40. The Use Tax Act is amended by changing
23Section 9 as follows:
 
24    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)

 

 

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1    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
2and trailers that are required to be registered with an agency
3of this State, each retailer required or authorized to collect
4the tax imposed by this Act shall pay to the Department the
5amount of such tax (except as otherwise provided) at the time
6when he is required to file his return for the period during
7which such tax was collected, less a discount of 2.1% prior to
8January 1, 1990, and 1.75% on and after January 1, 1990, or $5
9per calendar year, whichever is greater, which is allowed to
10reimburse the retailer for expenses incurred in collecting the
11tax, keeping records, preparing and filing returns, remitting
12the tax and supplying data to the Department on request. In the
13case of retailers who report and pay the tax on a transaction
14by transaction basis, as provided in this Section, such
15discount shall be taken with each such tax remittance instead
16of when such retailer files his periodic return. A retailer
17need not remit that part of any tax collected by him to the
18extent that he is required to remit and does remit the tax
19imposed by the Retailers' Occupation Tax Act, with respect to
20the sale of the same property.
21    Where such tangible personal property is sold under a
22conditional sales contract, or under any other form of sale
23wherein the payment of the principal sum, or a part thereof, is
24extended beyond the close of the period for which the return is
25filed, the retailer, in collecting the tax (except as to motor
26vehicles, watercraft, aircraft, and trailers that are required

 

 

SB1329 Enrolled- 96 -LRB098 06018 MLW 36057 b

1to be registered with an agency of this State), may collect for
2each tax return period, only the tax applicable to that part of
3the selling price actually received during such tax return
4period.
5    Except as provided in this Section, on or before the
6twentieth day of each calendar month, such retailer shall file
7a return for the preceding calendar month. Such return shall be
8filed on forms prescribed by the Department and shall furnish
9such information as the Department may reasonably require.
10    The Department may require returns to be filed on a
11quarterly basis. If so required, a return for each calendar
12quarter shall be filed on or before the twentieth day of the
13calendar month following the end of such calendar quarter. The
14taxpayer shall also file a return with the Department for each
15of the first two months of each calendar quarter, on or before
16the twentieth day of the following calendar month, stating:
17        1. The name of the seller;
18        2. The address of the principal place of business from
19    which he engages in the business of selling tangible
20    personal property at retail in this State;
21        3. The total amount of taxable receipts received by him
22    during the preceding calendar month from sales of tangible
23    personal property by him during such preceding calendar
24    month, including receipts from charge and time sales, but
25    less all deductions allowed by law;
26        4. The amount of credit provided in Section 2d of this

 

 

SB1329 Enrolled- 97 -LRB098 06018 MLW 36057 b

1    Act;
2        5. The amount of tax due;
3        5-5. The signature of the taxpayer; and
4        6. Such other reasonable information as the Department
5    may require.
6    If a taxpayer fails to sign a return within 30 days after
7the proper notice and demand for signature by the Department,
8the return shall be considered valid and any amount shown to be
9due on the return shall be deemed assessed.
10    Beginning October 1, 1993, a taxpayer who has an average
11monthly tax liability of $150,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1994, a taxpayer who has
14an average monthly tax liability of $100,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1995, a taxpayer who has
17an average monthly tax liability of $50,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 2000, a taxpayer who has
20an annual tax liability of $200,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. The term "annual tax liability" shall be the
23sum of the taxpayer's liabilities under this Act, and under all
24other State and local occupation and use tax laws administered
25by the Department, for the immediately preceding calendar year.
26The term "average monthly tax liability" means the sum of the

 

 

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

 

 

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1Use Tax Act was $10,000 or more during the preceding 4 complete
2calendar quarters, he shall file a return with the Department
3each month by the 20th day of the month next following the
4month during which such tax liability is incurred and shall
5make payments to the Department on or before the 7th, 15th,
622nd and last day of the month during which such liability is
7incurred. On and after October 1, 2000, if the taxpayer's
8average monthly tax liability to the Department under this Act,
9the Retailers' Occupation Tax Act, the Service Occupation Tax
10Act, and the Service Use Tax Act was $20,000 or more during the
11preceding 4 complete calendar quarters, he shall file a return
12with the Department each month by the 20th day of the month
13next following the month during which such tax liability is
14incurred and shall make payment to the Department on or before
15the 7th, 15th, 22nd and last day of the month during which such
16liability is incurred. If the month during which such tax
17liability is incurred began prior to January 1, 1985, each
18payment shall be in an amount equal to 1/4 of the taxpayer's
19actual liability for the month or an amount set by the
20Department not to exceed 1/4 of the average monthly liability
21of the taxpayer to the Department for the preceding 4 complete
22calendar quarters (excluding the month of highest liability and
23the month of lowest liability in such 4 quarter period). If the
24month during which such tax liability is incurred begins on or
25after January 1, 1985, and prior to January 1, 1987, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

 

 

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1actual liability for the month or 27.5% of the taxpayer's
2liability for the same calendar month of the preceding year. If
3the month during which such tax liability is incurred begins on
4or after January 1, 1987, and prior to January 1, 1988, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 26.25% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1988, and prior to January 1, 1989, or
10begins on or after January 1, 1996, each payment shall be in an
11amount equal to 22.5% of the taxpayer's actual liability for
12the month or 25% of the taxpayer's liability for the same
13calendar month of the preceding year. If the month during which
14such tax liability is incurred begins on or after January 1,
151989, and prior to January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year or 100% of the taxpayer's
19actual liability for the quarter monthly reporting period. The
20amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month. Before October 1, 2000, once applicable, the
23requirement of the making of quarter monthly payments to the
24Department shall continue until such taxpayer's average
25monthly liability to the Department during the preceding 4
26complete calendar quarters (excluding the month of highest

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1of resale or (ii) a retailer of aircraft, watercraft, motor
2vehicles, or trailers transfers more than one aircraft,
3watercraft, motor vehicle, or trailer to a purchaser for use as
4a qualifying rolling stock as provided in Section 3-55 of this
5Act, then that seller may report the transfer of all the
6aircraft, watercraft, motor vehicles or trailers involved in
7that transaction to the Department on the same uniform
8invoice-transaction reporting return form. For purposes of
9this Section, "watercraft" means a Class 2, Class 3, or Class 4
10watercraft as defined in Section 3-2 of the Boat Registration
11and Safety Act, a personal watercraft, or any boat equipped
12with an inboard motor.
13    The transaction reporting return in the case of motor
14vehicles or trailers that are required to be registered with an
15agency of this State, shall be the same document as the Uniform
16Invoice referred to in Section 5-402 of the Illinois Vehicle
17Code and must show the name and address of the seller; the name
18and address of the purchaser; the amount of the selling price
19including the amount allowed by the retailer for traded-in
20property, if any; the amount allowed by the retailer for the
21traded-in tangible personal property, if any, to the extent to
22which Section 2 of this Act allows an exemption for the value
23of traded-in property; the balance payable after deducting such
24trade-in allowance from the total selling price; the amount of
25tax due from the retailer with respect to such transaction; the
26amount of tax collected from the purchaser by the retailer on

 

 

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

 

 

SB1329 Enrolled- 107 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 108 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 109 -LRB098 06018 MLW 36057 b

1the purchaser, such retailer shall also refund, to the
2purchaser, the tax so collected from the purchaser. When filing
3his return for the period in which he refunds such tax to the
4purchaser, the retailer may deduct the amount of the tax so
5refunded by him to the purchaser from any other use tax which
6such retailer may be required to pay or remit to the
7Department, as shown by such return, if the amount of the tax
8to be deducted was previously remitted to the Department by
9such retailer. If the retailer has not previously remitted the
10amount of such tax to the Department, he is entitled to no
11deduction under this Act upon refunding such tax to the
12purchaser.
13    Any retailer filing a return under this Section shall also
14include (for the purpose of paying tax thereon) the total tax
15covered by such return upon the selling price of tangible
16personal property purchased by him at retail from a retailer,
17but as to which the tax imposed by this Act was not collected
18from the retailer filing such return, and such retailer shall
19remit the amount of such tax to the Department when filing such
20return.
21    If experience indicates such action to be practicable, the
22Department may prescribe and furnish a combination or joint
23return which will enable retailers, who are required to file
24returns hereunder and also under the Retailers' Occupation Tax
25Act, to furnish all the return information required by both
26Acts on the one form.

 

 

SB1329 Enrolled- 110 -LRB098 06018 MLW 36057 b

1    Where the retailer has more than one business registered
2with the Department under separate registration under this Act,
3such retailer may not file each return that is due as a single
4return covering all such registered businesses, but shall file
5separate returns for each such registered business.
6    Beginning January 1, 1990, each month the Department shall
7pay into the State and Local Sales Tax Reform Fund, a special
8fund in the State Treasury which is hereby created, the net
9revenue realized for the preceding month from the 1% tax on
10sales of food for human consumption which is to be consumed off
11the premises where it is sold (other than alcoholic beverages,
12soft drinks and food which has been prepared for immediate
13consumption) and prescription and nonprescription medicines,
14drugs, medical appliances and insulin, urine testing
15materials, syringes and needles used by diabetics.
16    Beginning January 1, 1990, each month the Department shall
17pay into the County and Mass Transit District Fund 4% of the
18net revenue realized for the preceding month from the 6.25%
19general rate on the selling price of tangible personal property
20which is purchased outside Illinois at retail from a retailer
21and which is titled or registered by an agency of this State's
22government.
23    Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund, a special
25fund in the State Treasury, 20% of the net revenue realized for
26the preceding month from the 6.25% general rate on the selling

 

 

SB1329 Enrolled- 111 -LRB098 06018 MLW 36057 b

1price of tangible personal property, other than tangible
2personal property which is purchased outside Illinois at retail
3from a retailer and which is titled or registered by an agency
4of this State's government.
5    Beginning August 1, 2000, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund 100% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol. Beginning
9September 1, 2010, each month the Department shall pay into the
10State and Local Sales Tax Reform Fund 100% of the net revenue
11realized for the preceding month from the 1.25% rate on the
12selling price of sales tax holiday items.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the net revenue
15realized for the preceding month from the 6.25% general rate on
16the selling price of tangible personal property which is
17purchased outside Illinois at retail from a retailer and which
18is titled or registered by an agency of this State's
19government.
20    Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26is now taxed at 6.25%.

 

 

SB1329 Enrolled- 112 -LRB098 06018 MLW 36057 b

1    Beginning July 1, 2011, each month the Department shall pay
2into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of sorbents used in Illinois in the process
5of sorbent injection as used to comply with the Environmental
6Protection Act or the federal Clean Air Act, but the total
7payment into the Clean Air Act (CAA) Permit Fund under this Act
8and the Retailers' Occupation Tax Act shall not exceed
9$2,000,000 in any fiscal year.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to Section 3
18of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
19Act, Section 9 of the Service Use Tax Act, and Section 9 of the
20Service Occupation Tax Act, such Acts being hereinafter called
21the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
22may be, of moneys being hereinafter called the "Tax Act
23Amount", and (2) the amount transferred to the Build Illinois
24Fund from the State and Local Sales Tax Reform Fund shall be
25less than the Annual Specified Amount (as defined in Section 3
26of the Retailers' Occupation Tax Act), an amount equal to the

 

 

SB1329 Enrolled- 113 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 114 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 115 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 116 -LRB098 06018 MLW 36057 b

12010139,000,000
22011146,000,000
32012153,000,000
42013161,000,000
52014170,000,000
62015179,000,000
72016189,000,000
82017199,000,000
92018210,000,000
102019221,000,000
112020233,000,000
122021246,000,000
132022260,000,000
142023275,000,000
152024 275,000,000
162025 275,000,000
172026 279,000,000
182027 292,000,000
192028 307,000,000
202029 322,000,000
212030 338,000,000
222031 350,000,000
232032 350,000,000
24and
25each fiscal year
26thereafter that bonds

 

 

SB1329 Enrolled- 117 -LRB098 06018 MLW 36057 b

1are outstanding under
2Section 13.2 of the
3Metropolitan Pier and
4Exposition Authority Act,
5but not after fiscal year 2060.
6    Beginning July 20, 1993 and in each month of each fiscal
7year thereafter, one-eighth of the amount requested in the
8certificate of the Chairman of the Metropolitan Pier and
9Exposition Authority for that fiscal year, less the amount
10deposited into the McCormick Place Expansion Project Fund by
11the State Treasurer in the respective month under subsection
12(g) of Section 13 of the Metropolitan Pier and Exposition
13Authority Act, plus cumulative deficiencies in the deposits
14required under this Section for previous months and years,
15shall be deposited into the McCormick Place Expansion Project
16Fund, until the full amount requested for the fiscal year, but
17not in excess of the amount specified above as "Total Deposit",
18has been deposited.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning July 1, 1993 and ending on September 30,
232013, the Department shall each month pay into the Illinois Tax
24Increment Fund 0.27% of 80% of the net revenue realized for the
25preceding month from the 6.25% general rate on the selling
26price of tangible personal property.

 

 

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1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning with the receipt of the first report of
5taxes paid by an eligible business and continuing for a 25-year
6period, the Department shall each month pay into the Energy
7Infrastructure Fund 80% of the net revenue realized from the
86.25% general rate on the selling price of Illinois-mined coal
9that was sold to an eligible business. For purposes of this
10paragraph, the term "eligible business" means a new electric
11generating facility certified pursuant to Section 605-332 of
12the Department of Commerce and Economic Opportunity Law of the
13Civil Administrative Code of Illinois.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, 75% thereof shall be paid into the State
16Treasury and 25% shall be reserved in a special account and
17used only for the transfer to the Common School Fund as part of
18the monthly transfer from the General Revenue Fund in
19accordance with Section 8a of the State Finance Act.
20    As soon as possible after the first day of each month, upon
21certification of the Department of Revenue, the Comptroller
22shall order transferred and the Treasurer shall transfer from
23the General Revenue Fund to the Motor Fuel Tax Fund an amount
24equal to 1.7% of 80% of the net revenue realized under this Act
25for the second preceding month. Beginning April 1, 2000, this
26transfer is no longer required and shall not be made.

 

 

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1    Net revenue realized for a month shall be the revenue
2collected by the State pursuant to this Act, less the amount
3paid out during that month as refunds to taxpayers for
4overpayment of liability.
5    For greater simplicity of administration, manufacturers,
6importers and wholesalers whose products are sold at retail in
7Illinois by numerous retailers, and who wish to do so, may
8assume the responsibility for accounting and paying to the
9Department all tax accruing under this Act with respect to such
10sales, if the retailers who are affected do not make written
11objection to the Department to this arrangement.
12(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
13eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
1497-333, eff. 8-12-11.)
 
15    Section 5-45. The Service Use Tax Act is amended by
16changing Section 9 as follows:
 
17    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
18    Sec. 9. Each serviceman required or authorized to collect
19the tax herein imposed shall pay to the Department the amount
20of such tax (except as otherwise provided) at the time when he
21is required to file his return for the period during which such
22tax was collected, less a discount of 2.1% prior to January 1,
231990 and 1.75% on and after January 1, 1990, or $5 per calendar
24year, whichever is greater, which is allowed to reimburse the

 

 

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1serviceman for expenses incurred in collecting the tax, keeping
2records, preparing and filing returns, remitting the tax and
3supplying data to the Department on request. A serviceman need
4not remit that part of any tax collected by him to the extent
5that he is required to pay and does pay the tax imposed by the
6Service Occupation Tax Act with respect to his sale of service
7involving the incidental transfer by him of the same property.
8    Except as provided hereinafter in this Section, on or
9before the twentieth day of each calendar month, such
10serviceman shall file a return for the preceding calendar month
11in accordance with reasonable Rules and Regulations to be
12promulgated by the Department. Such return shall be filed on a
13form prescribed by the Department and shall contain such
14information as the Department may reasonably require.
15    The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22        1. The name of the seller;
23        2. The address of the principal place of business from
24    which he engages in business as a serviceman in this State;
25        3. The total amount of taxable receipts received by him
26    during the preceding calendar month, including receipts

 

 

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1    from charge and time sales, but less all deductions allowed
2    by law;
3        4. The amount of credit provided in Section 2d of this
4    Act;
5        5. The amount of tax due;
6        5-5. The signature of the taxpayer; and
7        6. Such other reasonable information as the Department
8    may require.
9    If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13    Beginning October 1, 1993, a taxpayer who has an average
14monthly tax liability of $150,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1994, a taxpayer who has
17an average monthly tax liability of $100,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1995, a taxpayer who has
20an average monthly tax liability of $50,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 2000, a taxpayer who has
23an annual tax liability of $200,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. The term "annual tax liability" shall be the
26sum of the taxpayer's liabilities under this Act, and under all

 

 

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

 

 

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

 

 

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

 

 

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1returns hereunder and also under the Service Occupation Tax
2Act, to furnish all the return information required by both
3Acts on the one form.
4    Where the serviceman has more than one business registered
5with the Department under separate registration hereunder,
6such serviceman shall not file each return that is due as a
7single return covering all such registered businesses, but
8shall file separate returns for each such registered business.
9    Beginning January 1, 1990, each month the Department shall
10pay into the State and Local Tax Reform Fund, a special fund in
11the State Treasury, the net revenue realized for the preceding
12month from the 1% tax on sales of food for human consumption
13which is to be consumed off the premises where it is sold
14(other than alcoholic beverages, soft drinks and food which has
15been prepared for immediate consumption) and prescription and
16nonprescription medicines, drugs, medical appliances and
17insulin, urine testing materials, syringes and needles used by
18diabetics.
19    Beginning January 1, 1990, each month the Department shall
20pay into the State and Local Sales Tax Reform Fund 20% of the
21net revenue realized for the preceding month from the 6.25%
22general rate on transfers of tangible personal property, other
23than tangible personal property which is purchased outside
24Illinois at retail from a retailer and which is titled or
25registered by an agency of this State's government.
26    Beginning August 1, 2000, each month the Department shall

 

 

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1pay into the State and Local Sales Tax Reform Fund 100% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol.
4    Beginning October 1, 2009, each month the Department shall
5pay into the Capital Projects Fund an amount that is equal to
6an amount estimated by the Department to represent 80% of the
7net revenue realized for the preceding month from the sale of
8candy, grooming and hygiene products, and soft drinks that had
9been taxed at a rate of 1% prior to September 1, 2009 but that
10is now taxed at 6.25%.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

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

 

 

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

 

 

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1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000

 

 

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12008126,000,000
22009132,000,000
32010139,000,000
42011146,000,000
52012153,000,000
62013161,000,000
72014170,000,000
82015179,000,000
92016189,000,000
102017199,000,000
112018210,000,000
122019221,000,000
132020233,000,000
142021246,000,000
152022260,000,000
162023275,000,000
172024 275,000,000
182025 275,000,000
192026 279,000,000
202027 292,000,000
212028 307,000,000
222029 322,000,000
232030 338,000,000
242031 350,000,000
252032 350,000,000
26and

 

 

SB1329 Enrolled- 131 -LRB098 06018 MLW 36057 b

1each fiscal year
2thereafter that bonds
3are outstanding under
4Section 13.2 of the
5Metropolitan Pier and
6Exposition Authority Act,
7but not after fiscal year 2060.
8    Beginning July 20, 1993 and in each month of each fiscal
9year thereafter, one-eighth of the amount requested in the
10certificate of the Chairman of the Metropolitan Pier and
11Exposition Authority for that fiscal year, less the amount
12deposited into the McCormick Place Expansion Project Fund by
13the State Treasurer in the respective month under subsection
14(g) of Section 13 of the Metropolitan Pier and Exposition
15Authority Act, plus cumulative deficiencies in the deposits
16required under this Section for previous months and years,
17shall be deposited into the McCormick Place Expansion Project
18Fund, until the full amount requested for the fiscal year, but
19not in excess of the amount specified above as "Total Deposit",
20has been deposited.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois Tax
26Increment Fund 0.27% of 80% of the net revenue realized for the

 

 

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1preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning with the receipt of the first report of
7taxes paid by an eligible business and continuing for a 25-year
8period, the Department shall each month pay into the Energy
9Infrastructure Fund 80% of the net revenue realized from the
106.25% general rate on the selling price of Illinois-mined coal
11that was sold to an eligible business. For purposes of this
12paragraph, the term "eligible business" means a new electric
13generating facility certified pursuant to Section 605-332 of
14the Department of Commerce and Economic Opportunity Law of the
15Civil Administrative Code of Illinois.
16    All remaining moneys received by the Department pursuant to
17this Act shall be paid into the General Revenue Fund of the
18State Treasury.
19    As soon as possible after the first day of each month, upon
20certification of the Department of Revenue, the Comptroller
21shall order transferred and the Treasurer shall transfer from
22the General Revenue Fund to the Motor Fuel Tax Fund an amount
23equal to 1.7% of 80% of the net revenue realized under this Act
24for the second preceding month. Beginning April 1, 2000, this
25transfer is no longer required and shall not be made.
26    Net revenue realized for a month shall be the revenue

 

 

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1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
5eff. 5-27-10.)
 
6    Section 5-50. The Service Occupation Tax Act is amended by
7changing Section 9 as follows:
 
8    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
9    Sec. 9. Each serviceman required or authorized to collect
10the tax herein imposed shall pay to the Department the amount
11of such tax at the time when he is required to file his return
12for the period during which such tax was collectible, less a
13discount of 2.1% prior to January 1, 1990, and 1.75% on and
14after January 1, 1990, or $5 per calendar year, whichever is
15greater, which is allowed to reimburse the serviceman for
16expenses incurred in collecting the tax, keeping records,
17preparing and filing returns, remitting the tax and supplying
18data to the Department on request.
19    Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the serviceman, in collecting the tax may collect, for
24each tax return period, only the tax applicable to the part of

 

 

SB1329 Enrolled- 134 -LRB098 06018 MLW 36057 b

1the selling price actually received during such tax return
2period.
3    Except as provided hereinafter in this Section, on or
4before the twentieth day of each calendar month, such
5serviceman shall file a return for the preceding calendar month
6in accordance with reasonable rules and regulations to be
7promulgated by the Department of Revenue. Such return shall be
8filed on a form prescribed by the Department and shall contain
9such information as the Department may reasonably require.
10    The Department may require returns to be filed on a
11quarterly basis. If so required, a return for each calendar
12quarter shall be filed on or before the twentieth day of the
13calendar month following the end of such calendar quarter. The
14taxpayer shall also file a return with the Department for each
15of the first two months of each calendar quarter, on or before
16the twentieth day of the following calendar month, stating:
17        1. The name of the seller;
18        2. The address of the principal place of business from
19    which he engages in business as a serviceman in this State;
20        3. The total amount of taxable receipts received by him
21    during the preceding calendar month, including receipts
22    from charge and time sales, but less all deductions allowed
23    by law;
24        4. The amount of credit provided in Section 2d of this
25    Act;
26        5. The amount of tax due;

 

 

SB1329 Enrolled- 135 -LRB098 06018 MLW 36057 b

1        5-5. The signature of the taxpayer; and
2        6. Such other reasonable information as the Department
3    may require.
4    If a taxpayer fails to sign a return within 30 days after
5the proper notice and demand for signature by the Department,
6the return shall be considered valid and any amount shown to be
7due on the return shall be deemed assessed.
8    Prior to October 1, 2003, and on and after September 1,
92004 a serviceman may accept a Manufacturer's Purchase Credit
10certification from a purchaser in satisfaction of Service Use
11Tax as provided in Section 3-70 of the Service Use Tax Act if
12the purchaser provides the appropriate documentation as
13required by Section 3-70 of the Service Use Tax Act. A
14Manufacturer's Purchase Credit certification, accepted prior
15to October 1, 2003 or on or after September 1, 2004 by a
16serviceman as provided in Section 3-70 of the Service Use Tax
17Act, may be used by that serviceman to satisfy Service
18Occupation Tax liability in the amount claimed in the
19certification, not to exceed 6.25% of the receipts subject to
20tax from a qualifying purchase. A Manufacturer's Purchase
21Credit reported on any original or amended return filed under
22this Act after October 20, 2003 for reporting periods prior to
23September 1, 2004 shall be disallowed. Manufacturer's Purchase
24Credit reported on annual returns due on or after January 1,
252005 will be disallowed for periods prior to September 1, 2004.
26No Manufacturer's Purchase Credit may be used after September

 

 

SB1329 Enrolled- 136 -LRB098 06018 MLW 36057 b

130, 2003 through August 31, 2004 to satisfy any tax liability
2imposed under this Act, including any audit liability.
3    If the serviceman's average monthly tax liability to the
4Department does not exceed $200, the Department may authorize
5his returns to be filed on a quarter annual basis, with the
6return for January, February and March of a given year being
7due by April 20 of such year; with the return for April, May
8and June of a given year being due by July 20 of such year; with
9the return for July, August and September of a given year being
10due by October 20 of such year, and with the return for
11October, November and December of a given year being due by
12January 20 of the following year.
13    If the serviceman's average monthly tax liability to the
14Department does not exceed $50, the Department may authorize
15his returns to be filed on an annual basis, with the return for
16a given year being due by January 20 of the following year.
17    Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as monthly
19returns.
20    Notwithstanding any other provision in this Act concerning
21the time within which a serviceman may file his return, in the
22case of any serviceman who ceases to engage in a kind of
23business which makes him responsible for filing returns under
24this Act, such serviceman shall file a final return under this
25Act with the Department not more than 1 month after
26discontinuing such business.

 

 

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1    Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall make
6all payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1995, a taxpayer who has
8an average monthly tax liability of $50,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 2000, a taxpayer who has
11an annual tax liability of $200,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. The term "annual tax liability" shall be the
14sum of the taxpayer's liabilities under this Act, and under all
15other State and local occupation and use tax laws administered
16by the Department, for the immediately preceding calendar year.
17The term "average monthly tax liability" means the sum of the
18taxpayer's liabilities under this Act, and under all other
19State and local occupation and use tax laws administered by the
20Department, for the immediately preceding calendar year
21divided by 12. Beginning on October 1, 2002, a taxpayer who has
22a tax liability in the amount set forth in subsection (b) of
23Section 2505-210 of the Department of Revenue Law shall make
24all payments required by rules of the Department by electronic
25funds transfer.
26    Before August 1 of each year beginning in 1993, the

 

 

SB1329 Enrolled- 138 -LRB098 06018 MLW 36057 b

1Department shall notify all taxpayers required to make payments
2by electronic funds transfer. All taxpayers required to make
3payments by electronic funds transfer shall make those payments
4for a minimum of one year beginning on October 1.
5    Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8    All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those payments
11in the manner authorized by the Department.
12    The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15    Where a serviceman collects the tax with respect to the
16selling price of tangible personal property which he sells and
17the purchaser thereafter returns such tangible personal
18property and the serviceman refunds the selling price thereof
19to the purchaser, such serviceman shall also refund, to the
20purchaser, the tax so collected from the purchaser. When filing
21his return for the period in which he refunds such tax to the
22purchaser, the serviceman may deduct the amount of the tax so
23refunded by him to the purchaser from any other Service
24Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
25Use Tax which such serviceman may be required to pay or remit
26to the Department, as shown by such return, provided that the

 

 

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1amount of the tax to be deducted shall previously have been
2remitted to the Department by such serviceman. If the
3serviceman shall not previously have remitted the amount of
4such tax to the Department, he shall be entitled to no
5deduction hereunder upon refunding such tax to the purchaser.
6    If experience indicates such action to be practicable, the
7Department may prescribe and furnish a combination or joint
8return which will enable servicemen, who are required to file
9returns hereunder and also under the Retailers' Occupation Tax
10Act, the Use Tax Act or the Service Use Tax Act, to furnish all
11the return information required by all said Acts on the one
12form.
13    Where the serviceman has more than one business registered
14with the Department under separate registrations hereunder,
15such serviceman shall file separate returns for each registered
16business.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund the revenue realized for
19the preceding month from the 1% tax on sales of food for human
20consumption which is to be consumed off the premises where it
21is sold (other than alcoholic beverages, soft drinks and food
22which has been prepared for immediate consumption) and
23prescription and nonprescription medicines, drugs, medical
24appliances and insulin, urine testing materials, syringes and
25needles used by diabetics.
26    Beginning January 1, 1990, each month the Department shall

 

 

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1pay into the County and Mass Transit District Fund 4% of the
2revenue realized for the preceding month from the 6.25% general
3rate.
4    Beginning August 1, 2000, each month the Department shall
5pay into the County and Mass Transit District Fund 20% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol.
8    Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the revenue
10realized for the preceding month from the 6.25% general rate on
11transfers of tangible personal property.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of motor fuel and gasohol.
16    Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22is now taxed at 6.25%.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, (a) 1.75% thereof shall be paid into the
25Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
26and after July 1, 1989, 3.8% thereof shall be paid into the

 

 

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

 

 

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

 

 

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

 

 

SB1329 Enrolled- 144 -LRB098 06018 MLW 36057 b

11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021246,000,000

 

 

SB1329 Enrolled- 145 -LRB098 06018 MLW 36057 b

12022260,000,000
22023275,000,000
32024 275,000,000
42025 275,000,000
52026 279,000,000
62027 292,000,000
72028 307,000,000
82029 322,000,000
92030 338,000,000
102031 350,000,000
112032 350,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20    Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

 

 

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1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total Deposit",
6has been deposited.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois Tax
12Increment Fund 0.27% of 80% of the net revenue realized for the
13preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a 25-year
20period, the Department shall each month pay into the Energy
21Infrastructure Fund 80% of the net revenue realized from the
226.25% general rate on the selling price of Illinois-mined coal
23that was sold to an eligible business. For purposes of this
24paragraph, the term "eligible business" means a new electric
25generating facility certified pursuant to Section 605-332 of
26the Department of Commerce and Economic Opportunity Law of the

 

 

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

 

 

SB1329 Enrolled- 148 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 149 -LRB098 06018 MLW 36057 b

1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12    For greater simplicity of administration, it shall be
13permissible for manufacturers, importers and wholesalers whose
14products are sold by numerous servicemen in Illinois, and who
15wish to do so, to assume the responsibility for accounting and
16paying to the Department all tax accruing under this Act with
17respect to such sales, if the servicemen who are affected do
18not make written objection to the Department to this
19arrangement.
20(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
21eff. 5-27-10.)
 
22    Section 5-55. The Retailers' Occupation Tax Act is amended
23by changing Section 3 as follows:
 
24    (35 ILCS 120/3)  (from Ch. 120, par. 442)

 

 

SB1329 Enrolled- 150 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 151 -LRB098 06018 MLW 36057 b

1    Act;
2        8. The amount of tax due;
3        9. The signature of the taxpayer; and
4        10. Such other reasonable information as the
5    Department may require.
6    If a taxpayer fails to sign a return within 30 days after
7the proper notice and demand for signature by the Department,
8the return shall be considered valid and any amount shown to be
9due on the return shall be deemed assessed.
10    Each return shall be accompanied by the statement of
11prepaid tax issued pursuant to Section 2e for which credit is
12claimed.
13    Prior to October 1, 2003, and on and after September 1,
142004 a retailer may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Use Tax as
16provided in Section 3-85 of the Use Tax Act if the purchaser
17provides the appropriate documentation as required by Section
183-85 of the Use Tax Act. A Manufacturer's Purchase Credit
19certification, accepted by a retailer prior to October 1, 2003
20and on and after September 1, 2004 as provided in Section 3-85
21of the Use Tax Act, may be used by that retailer to satisfy
22Retailers' Occupation Tax liability in the amount claimed in
23the certification, not to exceed 6.25% of the receipts subject
24to tax from a qualifying purchase. A Manufacturer's Purchase
25Credit reported on any original or amended return filed under
26this Act after October 20, 2003 for reporting periods prior to

 

 

SB1329 Enrolled- 152 -LRB098 06018 MLW 36057 b

1September 1, 2004 shall be disallowed. Manufacturer's
2Purchaser Credit reported on annual returns due on or after
3January 1, 2005 will be disallowed for periods prior to
4September 1, 2004. No Manufacturer's Purchase Credit may be
5used after September 30, 2003 through August 31, 2004 to
6satisfy any tax liability imposed under this Act, including any
7audit liability.
8    The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the 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

 

 

SB1329 Enrolled- 153 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 154 -LRB098 06018 MLW 36057 b

1required by the Department. A distributor, importing
2distributor, or manufacturer of alcoholic liquor must
3personally deliver, mail, or provide by electronic means to
4each retailer listed on the monthly statement a report
5containing a cumulative total of that distributor's, importing
6distributor's, or manufacturer's total sales of alcoholic
7liquor to that retailer no later than the 10th day of the month
8for the preceding month during which the transaction occurred.
9The distributor, importing distributor, or manufacturer shall
10notify the retailer as to the method by which the distributor,
11importing distributor, or manufacturer will provide the sales
12information. If the retailer is unable to receive the sales
13information by electronic means, the distributor, importing
14distributor, or manufacturer shall furnish the sales
15information by personal delivery or by mail. For purposes of
16this paragraph, the term "electronic means" includes, but is
17not limited to, the use of a secure Internet website, e-mail,
18or facsimile.
19    If a total amount of less than $1 is payable, refundable or
20creditable, such amount shall be disregarded if it is less than
2150 cents and shall be increased to $1 if it is 50 cents or more.
22    Beginning October 1, 1993, a taxpayer who has an average
23monthly tax liability of $150,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1994, a taxpayer who has
26an average monthly tax liability of $100,000 or more shall make

 

 

SB1329 Enrolled- 155 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 156 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 157 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 158 -LRB098 06018 MLW 36057 b

1upon a form to be prescribed and supplied by the Department, a
2separate return for each such item of tangible personal
3property which the retailer sells, except that if, in the same
4transaction, (i) a retailer of aircraft, watercraft, motor
5vehicles or trailers transfers more than one aircraft,
6watercraft, motor vehicle or trailer to another aircraft,
7watercraft, motor vehicle retailer or trailer retailer for the
8purpose of resale or (ii) a retailer of aircraft, watercraft,
9motor vehicles, or trailers transfers more than one aircraft,
10watercraft, motor vehicle, or trailer to a purchaser for use as
11a qualifying rolling stock as provided in Section 2-5 of this
12Act, then that seller may report the transfer of all aircraft,
13watercraft, motor vehicles or trailers involved in that
14transaction to the Department on the same uniform
15invoice-transaction reporting return form. For purposes of
16this Section, "watercraft" means a Class 2, Class 3, or Class 4
17watercraft as defined in Section 3-2 of the Boat Registration
18and Safety Act, a personal watercraft, or any boat equipped
19with an inboard motor.
20    Any retailer who sells only motor vehicles, watercraft,
21aircraft, or trailers that are required to be registered with
22an agency of this State, so that all retailers' occupation tax
23liability is required to be reported, and is reported, on such
24transaction reporting returns and who is not otherwise required
25to file monthly or quarterly returns, need not file monthly or
26quarterly returns. However, those retailers shall be required

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1during which such liability is incurred. On and after October
21, 2000, if the taxpayer's average monthly tax liability to the
3Department under this Act, the Use Tax Act, the Service
4Occupation Tax Act, and the Service Use Tax Act, excluding any
5liability for prepaid sales tax to be remitted in accordance
6with Section 2d of this Act, was $20,000 or more during the
7preceding 4 complete calendar quarters, he shall file a return
8with the Department each month by the 20th day of the month
9next following the month during which such tax liability is
10incurred and shall make payment to the Department on or before
11the 7th, 15th, 22nd and last day of the month during which such
12liability is incurred. If the month during which such tax
13liability is incurred began prior to January 1, 1985, each
14payment shall be in an amount equal to 1/4 of the taxpayer's
15actual liability for the month or an amount set by the
16Department not to exceed 1/4 of the average monthly liability
17of the taxpayer to the Department for the preceding 4 complete
18calendar quarters (excluding the month of highest liability and
19the month of lowest liability in such 4 quarter period). If the
20month during which such tax liability is incurred begins on or
21after January 1, 1985 and prior to January 1, 1987, each
22payment shall be in an amount equal to 22.5% of the taxpayer's
23actual liability for the month or 27.5% of the taxpayer's
24liability for the same calendar month of the preceding year. If
25the month during which such tax liability is incurred begins on
26or after January 1, 1987 and prior to January 1, 1988, each

 

 

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1payment shall be in an amount equal to 22.5% of the taxpayer's
2actual liability for the month or 26.25% of the taxpayer's
3liability for the same calendar month of the preceding year. If
4the month during which such tax liability is incurred begins on
5or after January 1, 1988, and prior to January 1, 1989, or
6begins on or after January 1, 1996, each payment shall be in an
7amount equal to 22.5% of the taxpayer's actual liability for
8the month or 25% of the taxpayer's liability for the same
9calendar month of the preceding year. If the month during which
10such tax liability is incurred begins on or after January 1,
111989, and prior to January 1, 1996, each payment shall be in an
12amount equal to 22.5% of the taxpayer's actual liability for
13the month or 25% of the taxpayer's liability for the same
14calendar month of the preceding year or 100% of the taxpayer's
15actual liability for the quarter monthly reporting period. The
16amount of such quarter monthly payments shall be credited
17against the final tax liability of the taxpayer's return for
18that month. Before October 1, 2000, once applicable, the
19requirement of the making of quarter monthly payments to the
20Department by taxpayers having an average monthly tax liability
21of $10,000 or more as determined in the manner provided above
22shall continue until such taxpayer's average monthly liability
23to the Department during the preceding 4 complete calendar
24quarters (excluding the month of highest liability and the
25month of lowest liability) is less than $9,000, or until such
26taxpayer's average monthly liability to the Department as

 

 

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

 

 

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1that such change is seasonal in nature and not likely to be
2long term. If any such quarter monthly payment is not paid at
3the time or in the amount required by this Section, then the
4taxpayer shall be liable for penalties and interest on the
5difference between the minimum amount due as a payment and the
6amount of such quarter monthly payment actually and timely
7paid, except insofar as the taxpayer has previously made
8payments for that month to the Department in excess of the
9minimum payments previously due as provided in this Section.
10The Department shall make reasonable rules and regulations to
11govern the quarter monthly payment amount and quarter monthly
12payment dates for taxpayers who file on other than a calendar
13monthly basis.
14    The provisions of this paragraph apply before October 1,
152001. Without regard to whether a taxpayer is required to make
16quarter monthly payments as specified above, any taxpayer who
17is required by Section 2d of this Act to collect and remit
18prepaid taxes and has collected prepaid taxes which average in
19excess of $25,000 per month during the preceding 2 complete
20calendar quarters, shall file a return with the Department as
21required by Section 2f and shall make payments to the
22Department on or before the 7th, 15th, 22nd and last day of the
23month during which such liability is incurred. If the month
24during which such tax liability is incurred began prior to the
25effective date of this amendatory Act of 1985, each payment
26shall be in an amount not less than 22.5% of the taxpayer's

 

 

SB1329 Enrolled- 168 -LRB098 06018 MLW 36057 b

1actual liability under Section 2d. If the month during which
2such tax liability is incurred begins on or after January 1,
31986, each payment shall be in an amount equal to 22.5% of the
4taxpayer's actual liability for the month or 27.5% of the
5taxpayer's liability for the same calendar month of the
6preceding calendar year. If the month during which such tax
7liability is incurred begins on or after January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 26.25% of the taxpayer's
10liability for the same calendar month of the preceding year.
11The amount of such quarter monthly payments shall be credited
12against the final tax liability of the taxpayer's return for
13that month filed under this Section or Section 2f, as the case
14may be. Once applicable, the requirement of the making of
15quarter monthly payments to the Department pursuant to this
16paragraph shall continue until such taxpayer's average monthly
17prepaid tax collections during the preceding 2 complete
18calendar quarters is $25,000 or less. If any such quarter
19monthly payment is not paid at the time or in the amount
20required, the taxpayer shall be liable for penalties and
21interest on such difference, except insofar as the taxpayer has
22previously made payments for that month in excess of the
23minimum payments previously due.
24    The provisions of this paragraph apply on and after October
251, 2001. Without regard to whether a taxpayer is required to
26make quarter monthly payments as specified above, any taxpayer

 

 

SB1329 Enrolled- 169 -LRB098 06018 MLW 36057 b

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

 

 

SB1329 Enrolled- 170 -LRB098 06018 MLW 36057 b

1previously due.
2    If any payment provided for in this Section exceeds the
3taxpayer's liabilities under this Act, the Use Tax Act, the
4Service Occupation Tax Act and the Service Use Tax Act, as
5shown on an original monthly return, the Department shall, if
6requested by the taxpayer, issue to the taxpayer a credit
7memorandum no later than 30 days after the date of payment. The
8credit evidenced by such credit memorandum may be assigned by
9the taxpayer to a similar taxpayer under this Act, the Use Tax
10Act, the Service Occupation Tax Act or the Service Use Tax Act,
11in accordance with reasonable rules and regulations to be
12prescribed by the Department. If no such request is made, the
13taxpayer may credit such excess payment against tax liability
14subsequently to be remitted to the Department under this Act,
15the Use Tax Act, the Service Occupation Tax Act or the Service
16Use Tax Act, in accordance with reasonable rules and
17regulations prescribed by the Department. If the Department
18subsequently determined that all or any part of the credit
19taken was not actually due to the taxpayer, the taxpayer's 2.1%
20and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
21of the difference between the credit taken and that actually
22due, and that taxpayer shall be liable for penalties and
23interest on such difference.
24    If a retailer of motor fuel is entitled to a credit under
25Section 2d of this Act which exceeds the taxpayer's liability
26to the Department under this Act for the month which the

 

 

SB1329 Enrolled- 171 -LRB098 06018 MLW 36057 b

1taxpayer is filing a return, the Department shall issue the
2taxpayer a credit memorandum for the excess.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund, a special fund in the
5State treasury which is hereby created, the net revenue
6realized for the preceding month from the 1% tax on sales of
7food for human consumption which is to be consumed off the
8premises where it is sold (other than alcoholic beverages, soft
9drinks and food which has been prepared for immediate
10consumption) and prescription and nonprescription medicines,
11drugs, medical appliances and insulin, urine testing
12materials, syringes and needles used by diabetics.
13    Beginning January 1, 1990, each month the Department shall
14pay into the County and Mass Transit District Fund, a special
15fund in the State treasury which is hereby created, 4% of the
16net revenue realized for the preceding month from the 6.25%
17general rate.
18    Beginning August 1, 2000, each month the Department shall
19pay into the County and Mass Transit District Fund 20% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol. Beginning
22September 1, 2010, each month the Department shall pay into the
23County and Mass Transit District Fund 20% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of sales tax holiday items.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB1329 Enrolled- 172 -LRB098 06018 MLW 36057 b

1pay into the Local Government Tax Fund 16% of the net revenue
2realized for the preceding month from the 6.25% general rate on
3the selling price of tangible personal property.
4    Beginning August 1, 2000, each month the Department shall
5pay into the Local Government Tax Fund 80% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of motor fuel and gasohol. Beginning September 1,
82010, each month the Department shall pay into the Local
9Government Tax Fund 80% of the net revenue realized for the
10preceding month from the 1.25% rate on the selling price of
11sales tax holiday items.
12    Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18is now taxed at 6.25%.
19    Beginning July 1, 2011, each month the Department shall pay
20into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
21realized for the preceding month from the 6.25% general rate on
22the selling price of sorbents used in Illinois in the process
23of sorbent injection as used to comply with the Environmental
24Protection Act or the federal Clean Air Act, but the total
25payment into the Clean Air Act (CAA) Permit Fund under this Act
26and the Use Tax Act shall not exceed $2,000,000 in any fiscal

 

 

SB1329 Enrolled- 173 -LRB098 06018 MLW 36057 b

1year.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, (a) 1.75% thereof shall be paid into the
4Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5and after July 1, 1989, 3.8% thereof shall be paid into the
6Build Illinois Fund; provided, however, that if in any fiscal
7year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8may be, of the moneys received by the Department and required
9to be paid into the Build Illinois Fund pursuant to this Act,
10Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
11Act, and Section 9 of the Service Occupation Tax Act, such Acts
12being hereinafter called the "Tax Acts" and such aggregate of
132.2% or 3.8%, as the case may be, of moneys being hereinafter
14called the "Tax Act Amount", and (2) the amount transferred to
15the Build Illinois Fund from the State and Local Sales Tax
16Reform Fund shall be less than the Annual Specified Amount (as
17hereinafter defined), an amount equal to the difference shall
18be immediately paid into the Build Illinois Fund from other
19moneys received by the Department pursuant to the Tax Acts; the
20"Annual Specified Amount" means the amounts specified below for
21fiscal years 1986 through 1993:
22Fiscal YearAnnual Specified Amount
231986$54,800,000
241987$76,650,000
251988$80,480,000
261989$88,510,000

 

 

SB1329 Enrolled- 174 -LRB098 06018 MLW 36057 b

11990$115,330,000
21991$145,470,000
31992$182,730,000
41993$206,520,000;
5and means the Certified Annual Debt Service Requirement (as
6defined in Section 13 of the Build Illinois Bond Act) or the
7Tax Act Amount, whichever is greater, for fiscal year 1994 and
8each fiscal year thereafter; and further provided, that if on
9the last business day of any month the sum of (1) the Tax Act
10Amount required to be deposited into the Build Illinois Bond
11Account in the Build Illinois Fund during such month and (2)
12the amount transferred to the Build Illinois Fund from the
13State and Local Sales Tax Reform Fund shall have been less than
141/12 of the Annual Specified Amount, an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and, further provided, that in no event shall the
18payments required under the preceding proviso result in
19aggregate payments into the Build Illinois Fund pursuant to
20this clause (b) for any fiscal year in excess of the greater of
21(i) the Tax Act Amount or (ii) the Annual Specified Amount for
22such fiscal year. The amounts payable into the Build Illinois
23Fund under clause (b) of the first sentence in this paragraph
24shall be payable only until such time as the aggregate amount
25on deposit under each trust indenture securing Bonds issued and
26outstanding pursuant to the Build Illinois Bond Act is

 

 

SB1329 Enrolled- 175 -LRB098 06018 MLW 36057 b

1sufficient, taking into account any future investment income,
2to fully provide, in accordance with such indenture, for the
3defeasance of or the payment of the principal of, premium, if
4any, and interest on the Bonds secured by such indenture and on
5any Bonds expected to be issued thereafter and all fees and
6costs payable with respect thereto, all as certified by the
7Director of the Bureau of the Budget (now Governor's Office of
8Management and Budget). If on the last business day of any
9month in which Bonds are outstanding pursuant to the Build
10Illinois Bond Act, the aggregate of moneys deposited in the
11Build Illinois Bond Account in the Build Illinois Fund in such
12month shall be less than the amount required to be transferred
13in such month from the Build Illinois Bond Account to the Build
14Illinois Bond Retirement and Interest Fund pursuant to Section
1513 of the Build Illinois Bond Act, an amount equal to such
16deficiency shall be immediately paid from other moneys received
17by the Department pursuant to the Tax Acts to the Build
18Illinois Fund; provided, however, that any amounts paid to the
19Build Illinois Fund in any fiscal year pursuant to this
20sentence shall be deemed to constitute payments pursuant to
21clause (b) of the first sentence of this paragraph and shall
22reduce the amount otherwise payable for such fiscal year
23pursuant to that clause (b). The moneys received by the
24Department pursuant to this Act and required to be deposited
25into the Build Illinois Fund are subject to the pledge, claim
26and charge set forth in Section 12 of the Build Illinois Bond

 

 

SB1329 Enrolled- 176 -LRB098 06018 MLW 36057 b

1Act.
2    Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Pier and Exposition Authority
7provided under Section 8.25f of the State Finance Act, but not
8in excess of sums designated as "Total Deposit", shall be
9deposited in the aggregate from collections under Section 9 of
10the Use Tax Act, Section 9 of the Service Use Tax Act, Section
119 of the Service Occupation Tax Act, and Section 3 of the
12Retailers' Occupation Tax Act into the McCormick Place
13Expansion 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

 

 

SB1329 Enrolled- 177 -LRB098 06018 MLW 36057 b

12004103,000,000
22005108,000,000
32006113,000,000
42007119,000,000
52008126,000,000
62009132,000,000
72010139,000,000
82011146,000,000
92012153,000,000
102013161,000,000
112014170,000,000
122015179,000,000
132016189,000,000
142017199,000,000
152018210,000,000
162019221,000,000
172020233,000,000
182021246,000,000
192022260,000,000
202023275,000,000
212024 275,000,000
222025 275,000,000
232026 279,000,000
242027 292,000,000
252028 307,000,000
262029 322,000,000

 

 

SB1329 Enrolled- 178 -LRB098 06018 MLW 36057 b

12030 338,000,000
22031 350,000,000
32032 350,000,000
4and
5each fiscal year
6thereafter that bonds
7are outstanding under
8Section 13.2 of the
9Metropolitan Pier and
10Exposition Authority Act,
11but not after fiscal year 2060.
12    Beginning July 20, 1993 and in each month of each fiscal
13year thereafter, one-eighth of the amount requested in the
14certificate of the Chairman of the Metropolitan Pier and
15Exposition Authority for that fiscal year, less the amount
16deposited into the McCormick Place Expansion Project Fund by
17the State Treasurer in the respective month under subsection
18(g) of Section 13 of the Metropolitan Pier and Exposition
19Authority Act, plus cumulative deficiencies in the deposits
20required under this Section for previous months and years,
21shall be deposited into the McCormick Place Expansion Project
22Fund, until the full amount requested for the fiscal year, but
23not in excess of the amount specified above as "Total Deposit",
24has been deposited.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

SB1329 Enrolled- 179 -LRB098 06018 MLW 36057 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning July 1, 1993 and ending on September 30,
32013, the Department shall each month pay into the Illinois Tax
4Increment Fund 0.27% of 80% of the net revenue realized for the
5preceding month from the 6.25% general rate on the selling
6price of tangible personal property.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning with the receipt of the first report of
11taxes paid by an eligible business and continuing for a 25-year
12period, the Department shall each month pay into the Energy
13Infrastructure Fund 80% of the net revenue realized from the
146.25% general rate on the selling price of Illinois-mined coal
15that was sold to an eligible business. For purposes of this
16paragraph, the term "eligible business" means a new electric
17generating facility certified pursuant to Section 605-332 of
18the Department of Commerce and Economic Opportunity Law of the
19Civil Administrative Code of Illinois.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% thereof shall be paid into the State
22Treasury and 25% shall be reserved in a special account and
23used only for the transfer to the Common School Fund as part of
24the monthly transfer from the General Revenue Fund in
25accordance with Section 8a of the State Finance Act.
26    The Department may, upon separate written notice to a

 

 

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

 

 

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

 

 

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

 

 

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1the month during which the event with retail sales was held.
2Any person who fails to file a report required by this Section
3commits a business offense and is subject to a fine not to
4exceed $250.
5    Any person engaged in the business of selling tangible
6personal property at retail as a concessionaire or other type
7of seller at the Illinois State Fair, county fairs, art shows,
8flea markets and similar exhibitions or events, or any
9transient merchants, as defined by Section 2 of the Transient
10Merchant Act of 1987, may be required to make a daily report of
11the amount of such sales to the Department and to make a daily
12payment of the full amount of tax due. The Department shall
13impose this requirement when it finds that there is a
14significant risk of loss of revenue to the State at such an
15exhibition or event. Such a finding shall be based on evidence
16that a substantial number of concessionaires or other sellers
17who are not residents of Illinois will be engaging in the
18business of selling tangible personal property at retail at the
19exhibition or event, or other evidence of a significant risk of
20loss of revenue to the State. The Department shall notify
21concessionaires and other sellers affected by the imposition of
22this requirement. In the absence of notification by the
23Department, the concessionaires and other sellers shall file
24their returns as otherwise required in this Section.
25(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
26eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;

 

 

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197-333, eff. 8-12-11.)
 
2    Section 5-60. The Motor Fuel Tax Law is amended by changing
3Section 8 as follows:
 
4    (35 ILCS 505/8)  (from Ch. 120, par. 424)
5    Sec. 8. Except as provided in Section 8a, subdivision
6(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
716 of Section 15, all money received by the Department under
8this Act, including payments made to the Department by member
9jurisdictions participating in the International Fuel Tax
10Agreement, shall be deposited in a special fund in the State
11treasury, to be known as the "Motor Fuel Tax Fund", and shall
12be used as follows:
13    (a) 2 1/2 cents per gallon of the tax collected on special
14fuel under paragraph (b) of Section 2 and Section 13a of this
15Act shall be transferred to the State Construction Account Fund
16in the State Treasury;
17    (b) $420,000 shall be transferred each month to the State
18Boating Act Fund to be used by the Department of Natural
19Resources for the purposes specified in Article X of the Boat
20Registration and Safety Act;
21    (c) $3,500,000 shall be transferred each month to the Grade
22Crossing Protection Fund to be used as follows: not less than
23$12,000,000 each fiscal year shall be used for the construction
24or reconstruction of rail highway grade separation structures;

 

 

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1$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
2fiscal year 2010 and each fiscal year thereafter shall be
3transferred to the Transportation Regulatory Fund and shall be
4accounted for as part of the rail carrier portion of such funds
5and shall be used to pay the cost of administration of the
6Illinois Commerce Commission's railroad safety program in
7connection with its duties under subsection (3) of Section
818c-7401 of the Illinois Vehicle Code, with the remainder to be
9used by the Department of Transportation upon order of the
10Illinois Commerce Commission, to pay that part of the cost
11apportioned by such Commission to the State to cover the
12interest of the public in the use of highways, roads, streets,
13or pedestrian walkways in the county highway system, township
14and district road system, or municipal street system as defined
15in the Illinois Highway Code, as the same may from time to time
16be amended, for separation of grades, for installation,
17construction or reconstruction of crossing protection or
18reconstruction, alteration, relocation including construction
19or improvement of any existing highway necessary for access to
20property or improvement of any grade crossing and grade
21crossing surface including the necessary highway approaches
22thereto of any railroad across the highway or public road, or
23for the installation, construction, reconstruction, or
24maintenance of a pedestrian walkway over or under a railroad
25right-of-way, as provided for in and in accordance with Section
2618c-7401 of the Illinois Vehicle Code. The Commission may order

 

 

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1up to $2,000,000 per year in Grade Crossing Protection Fund
2moneys for the improvement of grade crossing surfaces and up to
3$300,000 per year for the maintenance and renewal of 4-quadrant
4gate vehicle detection systems located at non-high speed rail
5grade crossings. The Commission shall not order more than
6$2,000,000 per year in Grade Crossing Protection Fund moneys
7for pedestrian walkways. In entering orders for projects for
8which payments from the Grade Crossing Protection Fund will be
9made, the Commission shall account for expenditures authorized
10by the orders on a cash rather than an accrual basis. For
11purposes of this requirement an "accrual basis" assumes that
12the total cost of the project is expended in the fiscal year in
13which the order is entered, while a "cash basis" allocates the
14cost of the project among fiscal years as expenditures are
15actually made. To meet the requirements of this subsection, the
16Illinois Commerce Commission shall develop annual and 5-year
17project plans of rail crossing capital improvements that will
18be paid for with moneys from the Grade Crossing Protection
19Fund. The annual project plan shall identify projects for the
20succeeding fiscal year and the 5-year project plan shall
21identify projects for the 5 directly succeeding fiscal years.
22The Commission shall submit the annual and 5-year project plans
23for this Fund to the Governor, the President of the Senate, the
24Senate Minority Leader, the Speaker of the House of
25Representatives, and the Minority Leader of the House of
26Representatives on the first Wednesday in April of each year;

 

 

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1    (d) of the amount remaining after allocations provided for
2in subsections (a), (b) and (c), a sufficient amount shall be
3reserved to pay all of the following:
4        (1) the costs of the Department of Revenue in
5    administering this Act;
6        (2) the costs of the Department of Transportation in
7    performing its duties imposed by the Illinois Highway Code
8    for supervising the use of motor fuel tax funds apportioned
9    to municipalities, counties and road districts;
10        (3) refunds provided for in Section 13, refunds for
11    overpayment of decal fees paid under Section 13a.4 of this
12    Act, and refunds provided for under the terms of the
13    International Fuel Tax Agreement referenced in Section
14    14a;
15        (4) from October 1, 1985 until June 30, 1994, the
16    administration of the Vehicle Emissions Inspection Law,
17    which amount shall be certified monthly by the
18    Environmental Protection Agency to the State Comptroller
19    and shall promptly be transferred by the State Comptroller
20    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
21    Inspection Fund, and for the period July 1, 1994 through
22    June 30, 2000, one-twelfth of $25,000,000 each month, for
23    the period July 1, 2000 through June 30, 2003, one-twelfth
24    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
25    and $15,000,000 on January 1, 2004, and $15,000,000 on each
26    July 1 and October 1, or as soon thereafter as may be

 

 

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1    practical, during the period July 1, 2004 through June 30,
2    2012, and $30,000,000 on June 1, 2013, or as soon
3    thereafter as may be practical, and $15,000,000 on July 1
4    and October 1, or as soon thereafter as may be practical,
5    during the period of July 1, 2013 through June 30, 2014,
6    for the administration of the Vehicle Emissions Inspection
7    Law of 2005, to be transferred by the State Comptroller and
8    Treasurer from the Motor Fuel Tax Fund into the Vehicle
9    Inspection Fund;
10        (5) amounts ordered paid by the Court of Claims; and
11        (6) payment of motor fuel use taxes due to member
12    jurisdictions under the terms of the International Fuel Tax
13    Agreement. The Department shall certify these amounts to
14    the Comptroller by the 15th day of each month; the
15    Comptroller shall cause orders to be drawn for such
16    amounts, and the Treasurer shall administer those amounts
17    on or before the last day of each month;
18    (e) after allocations for the purposes set forth in
19subsections (a), (b), (c) and (d), the remaining amount shall
20be apportioned as follows:
21        (1) Until January 1, 2000, 58.4%, and beginning January
22    1, 2000, 45.6% shall be deposited as follows:
23            (A) 37% into the State Construction Account Fund,
24        and
25            (B) 63% into the Road Fund, $1,250,000 of which
26        shall be reserved each month for the Department of

 

 

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1        Transportation to be used in accordance with the
2        provisions of Sections 6-901 through 6-906 of the
3        Illinois Highway Code;
4        (2) Until January 1, 2000, 41.6%, and beginning January
5    1, 2000, 54.4% shall be transferred to the Department of
6    Transportation to be distributed as follows:
7            (A) 49.10% to the municipalities of the State,
8            (B) 16.74% to the counties of the State having
9        1,000,000 or more inhabitants,
10            (C) 18.27% to the counties of the State having less
11        than 1,000,000 inhabitants,
12            (D) 15.89% to the road districts of the State.
13    As soon as may be after the first day of each month the
14Department of Transportation shall allot to each municipality
15its share of the amount apportioned to the several
16municipalities which shall be in proportion to the population
17of such municipalities as determined by the last preceding
18municipal census if conducted by the Federal Government or
19Federal census. If territory is annexed to any municipality
20subsequent to the time of the last preceding census the
21corporate authorities of such municipality may cause a census
22to be taken of such annexed territory and the population so
23ascertained for such territory shall be added to the population
24of the municipality as determined by the last preceding census
25for the purpose of determining the allotment for that
26municipality. If the population of any municipality was not

 

 

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1determined by the last Federal census preceding any
2apportionment, the apportionment to such municipality shall be
3in accordance with any census taken by such municipality. Any
4municipal census used in accordance with this Section shall be
5certified to the Department of Transportation by the clerk of
6such municipality, and the accuracy thereof shall be subject to
7approval of the Department which may make such corrections as
8it ascertains to be necessary.
9    As soon as may be after the first day of each month the
10Department of Transportation shall allot to each county its
11share of the amount apportioned to the several counties of the
12State as herein provided. Each allotment to the several
13counties having less than 1,000,000 inhabitants shall be in
14proportion to the amount of motor vehicle license fees received
15from the residents of such counties, respectively, during the
16preceding calendar year. The Secretary of State shall, on or
17before April 15 of each year, transmit to the Department of
18Transportation a full and complete report showing the amount of
19motor vehicle license fees received from the residents of each
20county, respectively, during the preceding calendar year. The
21Department of Transportation shall, each month, use for
22allotment purposes the last such report received from the
23Secretary of State.
24    As soon as may be after the first day of each month, the
25Department of Transportation shall allot to the several
26counties their share of the amount apportioned for the use of

 

 

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1road districts. The allotment shall be apportioned among the
2several counties in the State in the proportion which the total
3mileage of township or district roads in the respective
4counties bears to the total mileage of all township and
5district roads in the State. Funds allotted to the respective
6counties for the use of road districts therein shall be
7allocated to the several road districts in the county in the
8proportion which the total mileage of such township or district
9roads in the respective road districts bears to the total
10mileage of all such township or district roads in the county.
11After July 1 of any year prior to 2011, no allocation shall be
12made for any road district unless it levied a tax for road and
13bridge purposes in an amount which will require the extension
14of such tax against the taxable property in any such road
15district at a rate of not less than either .08% of the value
16thereof, based upon the assessment for the year immediately
17prior to the year in which such tax was levied and as equalized
18by the Department of Revenue or, in DuPage County, an amount
19equal to or greater than $12,000 per mile of road under the
20jurisdiction of the road district, whichever is less. Beginning
21July 1, 2011 and each July 1 thereafter, an allocation shall be
22made for any road district if it levied a tax for road and
23bridge purposes. In counties other than DuPage County, if the
24amount of the tax levy requires the extension of the tax
25against the taxable property in the road district at a rate
26that is less than 0.08% of the value thereof, based upon the

 

 

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1assessment for the year immediately prior to the year in which
2the tax was levied and as equalized by the Department of
3Revenue, then the amount of the allocation for that road
4district shall be a percentage of the maximum allocation equal
5to the percentage obtained by dividing the rate extended by the
6district by 0.08%. In DuPage County, if the amount of the tax
7levy requires the extension of the tax against the taxable
8property in the road district at a rate that is less than the
9lesser of (i) 0.08% of the value of the taxable property in the
10road district, based upon the assessment for the year
11immediately prior to the year in which such tax was levied and
12as equalized by the Department of Revenue, or (ii) a rate that
13will yield an amount equal to $12,000 per mile of road under
14the jurisdiction of the road district, then the amount of the
15allocation for the road district shall be a percentage of the
16maximum allocation equal to the percentage obtained by dividing
17the rate extended by the district by the lesser of (i) 0.08% or
18(ii) the rate that will yield an amount equal to $12,000 per
19mile of road under the jurisdiction of the road district.
20    Prior to 2011, if any road district has levied a special
21tax for road purposes pursuant to Sections 6-601, 6-602 and
226-603 of the Illinois Highway Code, and such tax was levied in
23an amount which would require extension at a rate of not less
24than .08% of the value of the taxable property thereof, as
25equalized or assessed by the Department of Revenue, or, in
26DuPage County, an amount equal to or greater than $12,000 per

 

 

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1mile of road under the jurisdiction of the road district,
2whichever is less, such levy shall, however, be deemed a proper
3compliance with this Section and shall qualify such road
4district for an allotment under this Section. Beginning in 2011
5and thereafter, if any road district has levied a special tax
6for road purposes under Sections 6-601, 6-602, and 6-603 of the
7Illinois Highway Code, and the tax was levied in an amount that
8would require extension at a rate of not less than 0.08% of the
9value of the taxable property of that road district, as
10equalized or assessed by the Department of Revenue or, in
11DuPage County, an amount equal to or greater than $12,000 per
12mile of road under the jurisdiction of the road district,
13whichever is less, that levy shall be deemed a proper
14compliance with this Section and shall qualify such road
15district for a full, rather than proportionate, allotment under
16this Section. If the levy for the special tax is less than
170.08% of the value of the taxable property, or, in DuPage
18County if the levy for the special tax is less than the lesser
19of (i) 0.08% or (ii) $12,000 per mile of road under the
20jurisdiction of the road district, and if the levy for the
21special tax is more than any other levy for road and bridge
22purposes, then the levy for the special tax qualifies the road
23district for a proportionate, rather than full, allotment under
24this Section. If the levy for the special tax is equal to or
25less than any other levy for road and bridge purposes, then any
26allotment under this Section shall be determined by the other

 

 

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1levy for road and bridge purposes.
2    Prior to 2011, if a township has transferred to the road
3and bridge fund money which, when added to the amount of any
4tax levy of the road district would be the equivalent of a tax
5levy requiring extension at a rate of at least .08%, or, in
6DuPage County, an amount equal to or greater than $12,000 per
7mile of road under the jurisdiction of the road district,
8whichever is less, such transfer, together with any such tax
9levy, shall be deemed a proper compliance with this Section and
10shall qualify the road district for an allotment under this
11Section.
12    In counties in which a property tax extension limitation is
13imposed under the Property Tax Extension Limitation Law, road
14districts may retain their entitlement to a motor fuel tax
15allotment or, beginning in 2011, their entitlement to a full
16allotment if, at the time the property tax extension limitation
17was imposed, the road district was levying a road and bridge
18tax at a rate sufficient to entitle it to a motor fuel tax
19allotment and continues to levy the maximum allowable amount
20after the imposition of the property tax extension limitation.
21Any road district may in all circumstances retain its
22entitlement to a motor fuel tax allotment or, beginning in
232011, its entitlement to a full allotment if it levied a road
24and bridge tax in an amount that will require the extension of
25the tax against the taxable property in the road district at a
26rate of not less than 0.08% of the assessed value of the

 

 

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1property, based upon the assessment for the year immediately
2preceding the year in which the tax was levied and as equalized
3by the Department of Revenue or, in DuPage County, an amount
4equal to or greater than $12,000 per mile of road under the
5jurisdiction of the road district, whichever is less.
6    As used in this Section the term "road district" means any
7road district, including a county unit road district, provided
8for by the Illinois Highway Code; and the term "township or
9district road" means any road in the township and district road
10system as defined in the Illinois Highway Code. For the
11purposes of this Section, "township or district road" also
12includes such roads as are maintained by park districts, forest
13preserve districts and conservation districts. The Department
14of Transportation shall determine the mileage of all township
15and district roads for the purposes of making allotments and
16allocations of motor fuel tax funds for use in road districts.
17    Payment of motor fuel tax moneys to municipalities and
18counties shall be made as soon as possible after the allotment
19is made. The treasurer of the municipality or county may invest
20these funds until their use is required and the interest earned
21by these investments shall be limited to the same uses as the
22principal funds.
23(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959,
24eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10;
2596-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff.
268-12-11.)
 

 

 

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1    Section 5-65. The Illinois Independent Tax Tribunal Act of
22012 is amended by changing Section 1-15 as follows:
 
3    (35 ILCS 1010/1-15)
4    Sec. 1-15. Independent Tax Tribunal; establishment.
5    (a) For the purpose of effectuating the policy declared in
6Section 1-5 of this Act, a State agency known as the Illinois
7Independent Tax Tribunal is created. The Tax Tribunal shall
8have the powers and duties enumerated in this Act, together
9with such others conferred upon it by law. The Tax Tribunal
10shall operate as an independent agency, and shall be separate
11from the authority of the Director of Revenue and the
12Department of Revenue.
13    (b) Except as otherwise limited by this Act, the Tax
14Tribunal has all of the powers necessary or convenient to carry
15out the purposes and provisions of this Act, including, without
16limitation, each of the following:
17        (1) To have a seal, and to alter that seal at pleasure,
18    and to use it by causing it or a facsimile to be affixed or
19    impressed or reproduced in any other manner.
20        (2) To accept and expend appropriations.
21        (3) To obtain and employ personnel as required in this
22    Act, including any additional personnel necessary to
23    fulfill the Tax Tribunal's purposes, and to make
24    expenditures for personnel within the appropriations for

 

 

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1    that purpose.
2        (4) To maintain offices at such places as required
3    under this Act, and elsewhere as the Tax Tribunal may
4    determine.
5        (5) To engage in any activity or operation that is
6    incidental to and in furtherance of efficient operation to
7    accomplish the Tax Tribunal's purposes.
8    (c) Unless otherwise stated, the Tax Tribunal is subject to
9the provisions of all applicable laws, including, but not
10limited to, each of the following:
11        (1) The State Records Act.
12        (2) The Illinois Procurement Code, except that the
13    Illinois Procurement Code does not apply to the hiring of
14    the chief administrative law judge or other administrative
15    law judges pursuant to Section 1-25 of this Act.
16        (3) The Freedom of Information Act, except as otherwise
17    provided in Section 7 of that Act.
18        (4) The State Property Control Act.
19        (5) The State Officials and Employees Ethics Act.
20        (6) The Illinois Administrative Procedure Act, to the
21    extent not inconsistent with the provisions of this Act.
22        (7) The Illinois State Auditing Act. For purposes of
23    the Illinois State Auditing Act, the Tax Tribunal is a
24    "State agency" within the meaning of the Act and is subject
25    to the jurisdiction of the Auditor General.
26    (d) Notwithstanding any provision in the tax statutes

 

 

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1listed in Section 1-45 of this Act, the The Tax Tribunal shall
2exercise its jurisdiction on and after January 1, 2014, and any
3protests prior to that date shall continue to be filed with the
4Department, and the Department shall exercise jurisdiction
5over such matters July 1, 2013, but the administrative law
6judges of the Tax Tribunal may be appointed prior to that date
7and may take any action prior to that date that is necessary to
8enable the Tax Tribunal to properly exercise its jurisdiction
9on or after that date. Any administrative proceeding commenced
10on or after June 1, 2013 prior to July 1, 2013, that would
11otherwise be subject to the jurisdiction of the Illinois
12Independent Tax Tribunal may be conducted according to the
13procedures set forth in this Act if the taxpayer so elects.
14Such an election shall be irrevocable and may be made on or
15after January 1, 2014 July 1, 2013, but no later than February
161, 2014 30 days after the date on which the taxpayer's protest
17was filed.
18(Source: P.A. 97-1129, eff. 8-28-12; revised 10-10-12.)
 
19    Section 5-70. The Illinois Pension Code is amended by
20changing Section 14-131 as follows:
 
21    (40 ILCS 5/14-131)
22    Sec. 14-131. Contributions by State.
23    (a) The State shall make contributions to the System by
24appropriations of amounts which, together with other employer

 

 

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1contributions from trust, federal, and other funds, employee
2contributions, investment income, and other income, will be
3sufficient to meet the cost of maintaining and administering
4the System on a 90% funded basis in accordance with actuarial
5recommendations.
6    For the purposes of this Section and Section 14-135.08,
7references to State contributions refer only to employer
8contributions and do not include employee contributions that
9are picked up or otherwise paid by the State or a department on
10behalf of the employee.
11    (b) The Board shall determine the total amount of State
12contributions required for each fiscal year on the basis of the
13actuarial tables and other assumptions adopted by the Board,
14using the formula in subsection (e).
15    The Board shall also determine a State contribution rate
16for each fiscal year, expressed as a percentage of payroll,
17based on the total required State contribution for that fiscal
18year (less the amount received by the System from
19appropriations under Section 8.12 of the State Finance Act and
20Section 1 of the State Pension Funds Continuing Appropriation
21Act, if any, for the fiscal year ending on the June 30
22immediately preceding the applicable November 15 certification
23deadline), the estimated payroll (including all forms of
24compensation) for personal services rendered by eligible
25employees, and the recommendations of the actuary.
26    For the purposes of this Section and Section 14.1 of the

 

 

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1State Finance Act, the term "eligible employees" includes
2employees who participate in the System, persons who may elect
3to participate in the System but have not so elected, persons
4who are serving a qualifying period that is required for
5participation, and annuitants employed by a department as
6described in subdivision (a)(1) or (a)(2) of Section 14-111.
7    (c) Contributions shall be made by the several departments
8for each pay period by warrants drawn by the State Comptroller
9against their respective funds or appropriations based upon
10vouchers stating the amount to be so contributed. These amounts
11shall be based on the full rate certified by the Board under
12Section 14-135.08 for that fiscal year. From the effective date
13of this amendatory Act of the 93rd General Assembly through the
14payment of the final payroll from fiscal year 2004
15appropriations, the several departments shall not make
16contributions for the remainder of fiscal year 2004 but shall
17instead make payments as required under subsection (a-1) of
18Section 14.1 of the State Finance Act. The several departments
19shall resume those contributions at the commencement of fiscal
20year 2005.
21    (c-1) Notwithstanding subsection (c) of this Section, for
22fiscal years 2010, 2012, and 2013, and 2014 only, contributions
23by the several departments are not required to be made for
24General Revenue Funds payrolls processed by the Comptroller.
25Payrolls paid by the several departments from all other State
26funds must continue to be processed pursuant to subsection (c)

 

 

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1of this Section.
2    (c-2) For State fiscal years 2010, 2012, and 2013, and 2014
3only, on or as soon as possible after the 15th day of each
4month, the Board shall submit vouchers for payment of State
5contributions to the System, in a total monthly amount of
6one-twelfth of the fiscal year General Revenue Fund
7contribution as certified by the System pursuant to Section
814-135.08 of the Illinois Pension Code.
9    (d) If an employee is paid from trust funds or federal
10funds, the department or other employer shall pay employer
11contributions from those funds to the System at the certified
12rate, unless the terms of the trust or the federal-State
13agreement preclude the use of the funds for that purpose, in
14which case the required employer contributions shall be paid by
15the State. From the effective date of this amendatory Act of
16the 93rd General Assembly through the payment of the final
17payroll from fiscal year 2004 appropriations, the department or
18other employer shall not pay contributions for the remainder of
19fiscal year 2004 but shall instead make payments as required
20under subsection (a-1) of Section 14.1 of the State Finance
21Act. The department or other employer shall resume payment of
22contributions at the commencement of fiscal year 2005.
23    (e) For State fiscal years 2012 through 2045, the minimum
24contribution to the System to be made by the State for each
25fiscal year shall be an amount determined by the System to be
26sufficient to bring the total assets of the System up to 90% of

 

 

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1the total actuarial liabilities of the System by the end of
2State fiscal year 2045. In making these determinations, the
3required State contribution shall be calculated each year as a
4level percentage of payroll over the years remaining to and
5including fiscal year 2045 and shall be determined under the
6projected unit credit actuarial cost method.
7    For State fiscal years 1996 through 2005, the State
8contribution to the System, as a percentage of the applicable
9employee payroll, shall be increased in equal annual increments
10so that by State fiscal year 2011, the State is contributing at
11the rate required under this Section; except that (i) for State
12fiscal year 1998, for all purposes of this Code and any other
13law of this State, the certified percentage of the applicable
14employee payroll shall be 5.052% for employees earning eligible
15creditable service under Section 14-110 and 6.500% for all
16other employees, notwithstanding any contrary certification
17made under Section 14-135.08 before the effective date of this
18amendatory Act of 1997, and (ii) in the following specified
19State fiscal years, the State contribution to the System shall
20not be less than the following indicated percentages of the
21applicable employee payroll, even if the indicated percentage
22will produce a State contribution in excess of the amount
23otherwise required under this subsection and subsection (a):
249.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
252002; 10.6% in FY 2003; and 10.8% in FY 2004.
26    Notwithstanding any other provision of this Article, the

 

 

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1total required State contribution to the System for State
2fiscal year 2006 is $203,783,900.
3    Notwithstanding any other provision of this Article, the
4total required State contribution to the System for State
5fiscal year 2007 is $344,164,400.
6    For each of State fiscal years 2008 through 2009, the State
7contribution to the System, as a percentage of the applicable
8employee payroll, shall be increased in equal annual increments
9from the required State contribution for State fiscal year
102007, so that by State fiscal year 2011, the State is
11contributing at the rate otherwise required under this Section.
12    Notwithstanding any other provision of this Article, the
13total required State General Revenue Fund contribution for
14State fiscal year 2010 is $723,703,100 and shall be made from
15the proceeds of bonds sold in fiscal year 2010 pursuant to
16Section 7.2 of the General Obligation Bond Act, less (i) the
17pro rata share of bond sale expenses determined by the System's
18share of total bond proceeds, (ii) any amounts received from
19the General Revenue Fund in fiscal year 2010, and (iii) any
20reduction in bond proceeds due to the issuance of discounted
21bonds, if applicable.
22    Notwithstanding any other provision of this Article, the
23total required State General Revenue Fund contribution for
24State fiscal year 2011 is the amount recertified by the System
25on or before April 1, 2011 pursuant to Section 14-135.08 and
26shall be made from the proceeds of bonds sold in fiscal year

 

 

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12011 pursuant to Section 7.2 of the General Obligation Bond
2Act, less (i) the pro rata share of bond sale expenses
3determined by the System's share of total bond proceeds, (ii)
4any amounts received from the General Revenue Fund in fiscal
5year 2011, and (iii) any reduction in bond proceeds due to the
6issuance of discounted bonds, if applicable.
7    Beginning in State fiscal year 2046, the minimum State
8contribution for each fiscal year shall be the amount needed to
9maintain the total assets of the System at 90% of the total
10actuarial liabilities of the System.
11    Amounts received by the System pursuant to Section 25 of
12the Budget Stabilization Act or Section 8.12 of the State
13Finance Act in any fiscal year do not reduce and do not
14constitute payment of any portion of the minimum State
15contribution required under this Article in that fiscal year.
16Such amounts shall not reduce, and shall not be included in the
17calculation of, the required State contributions under this
18Article in any future year until the System has reached a
19funding ratio of at least 90%. A reference in this Article to
20the "required State contribution" or any substantially similar
21term does not include or apply to any amounts payable to the
22System under Section 25 of the Budget Stabilization Act.
23    Notwithstanding any other provision of this Section, the
24required State contribution for State fiscal year 2005 and for
25fiscal year 2008 and each fiscal year thereafter, as calculated
26under this Section and certified under Section 14-135.08, shall

 

 

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1not exceed an amount equal to (i) the amount of the required
2State contribution that would have been calculated under this
3Section for that fiscal year if the System had not received any
4payments under subsection (d) of Section 7.2 of the General
5Obligation Bond Act, minus (ii) the portion of the State's
6total debt service payments for that fiscal year on the bonds
7issued in fiscal year 2003 for the purposes of that Section
87.2, as determined and certified by the Comptroller, that is
9the same as the System's portion of the total moneys
10distributed under subsection (d) of Section 7.2 of the General
11Obligation Bond Act. In determining this maximum for State
12fiscal years 2008 through 2010, however, the amount referred to
13in item (i) shall be increased, as a percentage of the
14applicable employee payroll, in equal increments calculated
15from the sum of the required State contribution for State
16fiscal year 2007 plus the applicable portion of the State's
17total debt service payments for fiscal year 2007 on the bonds
18issued in fiscal year 2003 for the purposes of Section 7.2 of
19the General Obligation Bond Act, so that, by State fiscal year
202011, the State is contributing at the rate otherwise required
21under this Section.
22    (f) After the submission of all payments for eligible
23employees from personal services line items in fiscal year 2004
24have been made, the Comptroller shall provide to the System a
25certification of the sum of all fiscal year 2004 expenditures
26for personal services that would have been covered by payments

 

 

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1to the System under this Section if the provisions of this
2amendatory Act of the 93rd General Assembly had not been
3enacted. Upon receipt of the certification, the System shall
4determine the amount due to the System based on the full rate
5certified by the Board under Section 14-135.08 for fiscal year
62004 in order to meet the State's obligation under this
7Section. The System shall compare this amount due to the amount
8received by the System in fiscal year 2004 through payments
9under this Section and under Section 6z-61 of the State Finance
10Act. If the amount due is more than the amount received, the
11difference shall be termed the "Fiscal Year 2004 Shortfall" for
12purposes of this Section, and the Fiscal Year 2004 Shortfall
13shall be satisfied under Section 1.2 of the State Pension Funds
14Continuing Appropriation Act. If the amount due is less than
15the amount received, the difference shall be termed the "Fiscal
16Year 2004 Overpayment" for purposes of this Section, and the
17Fiscal Year 2004 Overpayment shall be repaid by the System to
18the Pension Contribution Fund as soon as practicable after the
19certification.
20    (g) For purposes of determining the required State
21contribution to the System, the value of the System's assets
22shall be equal to the actuarial value of the System's assets,
23which shall be calculated as follows:
24    As of June 30, 2008, the actuarial value of the System's
25assets shall be equal to the market value of the assets as of
26that date. In determining the actuarial value of the System's

 

 

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1assets for fiscal years after June 30, 2008, any actuarial
2gains or losses from investment return incurred in a fiscal
3year shall be recognized in equal annual amounts over the
45-year period following that fiscal year.
5    (h) For purposes of determining the required State
6contribution to the System for a particular year, the actuarial
7value of assets shall be assumed to earn a rate of return equal
8to the System's actuarially assumed rate of return.
9    (i) After the submission of all payments for eligible
10employees from personal services line items paid from the
11General Revenue Fund in fiscal year 2010 have been made, the
12Comptroller shall provide to the System a certification of the
13sum of all fiscal year 2010 expenditures for personal services
14that would have been covered by payments to the System under
15this Section if the provisions of this amendatory Act of the
1696th General Assembly had not been enacted. Upon receipt of the
17certification, the System shall determine the amount due to the
18System based on the full rate certified by the Board under
19Section 14-135.08 for fiscal year 2010 in order to meet the
20State's obligation under this Section. The System shall compare
21this amount due to the amount received by the System in fiscal
22year 2010 through payments under this Section. If the amount
23due is more than the amount received, the difference shall be
24termed the "Fiscal Year 2010 Shortfall" for purposes of this
25Section, and the Fiscal Year 2010 Shortfall shall be satisfied
26under Section 1.2 of the State Pension Funds Continuing

 

 

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1Appropriation Act. If the amount due is less than the amount
2received, the difference shall be termed the "Fiscal Year 2010
3Overpayment" for purposes of this Section, and the Fiscal Year
42010 Overpayment shall be repaid by the System to the General
5Revenue Fund as soon as practicable after the certification.
6    (j) After the submission of all payments for eligible
7employees from personal services line items paid from the
8General Revenue Fund in fiscal year 2011 have been made, the
9Comptroller shall provide to the System a certification of the
10sum of all fiscal year 2011 expenditures for personal services
11that would have been covered by payments to the System under
12this Section if the provisions of this amendatory Act of the
1396th General Assembly had not been enacted. Upon receipt of the
14certification, the System shall determine the amount due to the
15System based on the full rate certified by the Board under
16Section 14-135.08 for fiscal year 2011 in order to meet the
17State's obligation under this Section. The System shall compare
18this amount due to the amount received by the System in fiscal
19year 2011 through payments under this Section. If the amount
20due is more than the amount received, the difference shall be
21termed the "Fiscal Year 2011 Shortfall" for purposes of this
22Section, and the Fiscal Year 2011 Shortfall shall be satisfied
23under Section 1.2 of the State Pension Funds Continuing
24Appropriation Act. If the amount due is less than the amount
25received, the difference shall be termed the "Fiscal Year 2011
26Overpayment" for purposes of this Section, and the Fiscal Year

 

 

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12011 Overpayment shall be repaid by the System to the General
2Revenue Fund as soon as practicable after the certification.
3    (k) For fiscal years 2012 through 2014 and 2013 only, after
4the submission of all payments for eligible employees from
5personal services line items paid from the General Revenue Fund
6in the fiscal year have been made, the Comptroller shall
7provide to the System a certification of the sum of all
8expenditures in the fiscal year for personal services. Upon
9receipt of the certification, the System shall determine the
10amount due to the System based on the full rate certified by
11the Board under Section 14-135.08 for the fiscal year in order
12to meet the State's obligation under this Section. The System
13shall compare this amount due to the amount received by the
14System for the fiscal year. If the amount due is more than the
15amount received, the difference shall be termed the "Prior
16Fiscal Year Shortfall" for purposes of this Section, and the
17Prior Fiscal Year Shortfall shall be satisfied under Section
181.2 of the State Pension Funds Continuing Appropriation Act. If
19the amount due is less than the amount received, the difference
20shall be termed the "Prior Fiscal Year Overpayment" for
21purposes of this Section, and the Prior Fiscal Year Overpayment
22shall be repaid by the System to the General Revenue Fund as
23soon as practicable after the certification.
24(Source: P.A. 96-43, eff. 7-15-09; 96-45, eff. 7-15-09;
2596-1000, eff. 7-2-10; 96-1497, eff. 1-14-11; 96-1511, eff.
261-27-11; 96-1554, eff. 3-18-11; 97-72, eff. 7-1-11; 97-732,

 

 

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1eff. 6-30-12.)
 
2    Section 5-75. The Illinois Police Training Act is amended
3by changing Section 9 as follows:
 
4    (50 ILCS 705/9)  (from Ch. 85, par. 509)
5    Sec. 9. A special fund is hereby established in the State
6Treasury to be known as "The Traffic and Criminal Conviction
7Surcharge Fund" and shall be financed as provided in Section
89.1 of this Act and Section 5-9-1 of the "Unified Code of
9Corrections", unless the fines, costs or additional amounts
10imposed are subject to disbursement by the circuit clerk under
11Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
12shall be expended as follows:
13        (1) A portion of the total amount deposited in the Fund
14    may be used, as appropriated by the General Assembly, for
15    the ordinary and contingent expenses of the Illinois Law
16    Enforcement Training Standards Board;
17        (2) A portion of the total amount deposited in the Fund
18    shall be appropriated for the reimbursement of local
19    governmental agencies participating in training programs
20    certified by the Board, in an amount equaling 1/2 of the
21    total sum paid by such agencies during the State's previous
22    fiscal year for mandated training for probationary police
23    officers or probationary county corrections officers and
24    for optional advanced and specialized law enforcement or

 

 

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1    county corrections training. These reimbursements may
2    include the costs for tuition at training schools, the
3    salaries of trainees while in schools, and the necessary
4    travel and room and board expenses for each trainee. If the
5    appropriations under this paragraph (2) are not sufficient
6    to fully reimburse the participating local governmental
7    agencies, the available funds shall be apportioned among
8    such agencies, with priority first given to repayment of
9    the costs of mandatory training given to law enforcement
10    officer or county corrections officer recruits, then to
11    repayment of costs of advanced or specialized training for
12    permanent police officers or permanent county corrections
13    officers;
14        (3) A portion of the total amount deposited in the Fund
15    may be used to fund the "Intergovernmental Law Enforcement
16    Officer's In-Service Training Act", veto overridden
17    October 29, 1981, as now or hereafter amended, at a rate
18    and method to be determined by the board;
19        (4) A portion of the Fund also may be used by the
20    Illinois Department of State Police for expenses incurred
21    in the training of employees from any State, county or
22    municipal agency whose function includes enforcement of
23    criminal or traffic law;
24        (5) A portion of the Fund may be used by the Board to
25    fund grant-in-aid programs and services for the training of
26    employees from any county or municipal agency whose

 

 

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1    functions include corrections or the enforcement of
2    criminal or traffic law; and
3        (6) For fiscal years year 2013 and 2014 only, a portion
4    of the Fund also may be used by the Department of State
5    Police to finance any of its lawful purposes or functions.
6    All payments from The Traffic and Criminal Conviction
7Surcharge Fund shall be made each year from moneys appropriated
8for the purposes specified in this Section. No more than 50% of
9any appropriation under this Act shall be spent in any city
10having a population of more than 500,000. The State Comptroller
11and the State Treasurer shall from time to time, at the
12direction of the Governor, transfer from The Traffic and
13Criminal Conviction Surcharge Fund to the General Revenue Fund
14in the State Treasury such amounts as the Governor determines
15are in excess of the amounts required to meet the obligations
16of The Traffic and Criminal Conviction Surcharge Fund.
17(Source: P.A. 97-732, eff. 6-30-12.)
 
18    Section 5-80. The Law Enforcement Camera Grant Act is
19amended by changing Section 10 as follows:
 
20    (50 ILCS 707/10)
21    Sec. 10. Law Enforcement Camera Grant Fund; creation,
22rules.
23    (a) The Law Enforcement Camera Grant Fund is created as a
24special fund in the State treasury. From appropriations to the

 

 

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1Board from the Fund, the Board must make grants to units of
2local government in Illinois for the purpose of installing
3video cameras in law enforcement vehicles and training law
4enforcement officers in the op