Rep. Barbara Flynn Currie

Filed: 5/30/2013

 

 


 

 


 
09800SB1329ham003LRB098 06018 JWD 46745 a

1
AMENDMENT TO SENATE BILL 1329

2    AMENDMENT NO. ______. Amend Senate Bill 1329, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5
"ARTICLE 1.
6
SHORT TITLE; PURPOSE

 
7    Section 1-1. Short Title. This Act may be cited as the
8FY2014 Budget Implementation Act.
 
9    Section 1-5. Purpose. It is the purpose of this Act to make
10changes in State programs that are necessary to implement the
11Governor's Fiscal Year 2014 budget recommendations.
 
12
ARTICLE 5.
13
AMENDATORY PROVISIONS

 

 

 

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1    Section 5-10. The Department of Agriculture Law of the
2Civil Administrative Code of Illinois is amended by adding
3Section 205-103 as follows:
 
4    (20 ILCS 205/205-103 new)
5    Sec. 205-103. Forever Green Illinois Program.
6    (a) There is created within the Department the Forever
7Green Illinois Program, to be administered by the Department as
8provided in this Section.
9    (b) The Department has the power to engage in the
10maintenance and beautification of greenery on property owned or
11controlled by the State or a unit of local government. The
12Department may contract with private entities to perform the
13activities described in this subsection.
14    (c) The Department shall promulgate rules for the
15administration, operation, and maintenance of the Program and
16may adopt emergency rules as soon as practicable to begin
17implementation of the Program.
18    (d) For the purposes of this Section, "greenery" includes
19grass, weeds, trees, shrubs, bushes, plants, and other plant
20material.
 
21    Section 5-15. The Illinois Criminal Justice Information
22Act is amended by changing Section 9.2 as follows:
 
23    (20 ILCS 3930/9.2)

 

 

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1    Sec. 9.2. The Juvenile Accountability Incentive Block
2Grant Fund is hereby created as a special fund in the State
3treasury. Deposits to this Fund shall consist of receipts from
4the federal government under the Juvenile Accountability
5Incentive Block Grant program and interest earned from the
6investment of moneys in the Fund. Disbursements from the Fund
7shall be made, subject to appropriation, through fiscal year
82013 by the Illinois Criminal Justice Information Authority and
9beginning in fiscal year 2014 by the Department of Human
10Services in accordance with the guidelines established by the
11federal government for the Juvenile Accountability Incentive
12Block Grant Program. Specifically, the Fund may be used to
13provide financial support to State agencies (including the
14Illinois Criminal Justice Information Authority and the
15Department of Human Services) and units of local government and
16to pay the Authority's or Department's administrative costs
17associated with the Juvenile Accountability Incentive Block
18Grant Program.
19(Source: P.A. 90-587, eff. 7-1-98.)
 
20    Section 5-20. The State Revenue Sharing Act is amended by
21changing Section 12 as follows:
 
22    (30 ILCS 115/12)  (from Ch. 85, par. 616)
23    Sec. 12. Personal Property Tax Replacement Fund. There is
24hereby created the Personal Property Tax Replacement Fund, a

 

 

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1special fund in the State Treasury into which shall be paid all
2revenue realized:
3    (a) all amounts realized from the additional personal
4property tax replacement income tax imposed by subsections (c)
5and (d) of Section 201 of the Illinois Income Tax Act, except
6for those amounts deposited into the Income Tax Refund Fund
7pursuant to subsection (c) of Section 901 of the Illinois
8Income Tax Act; and
9    (b) all amounts realized from the additional personal
10property replacement invested capital taxes imposed by Section
112a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
12Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
13Section 3 of the Water Company Invested Capital Tax Act, and
14amounts payable to the Department of Revenue under the
15Telecommunications Infrastructure Maintenance Fee Act.
16    As soon as may be after the end of each month, the
17Department of Revenue shall certify to the Treasurer and the
18Comptroller the amount of all refunds paid out of the General
19Revenue Fund through the preceding month on account of
20overpayment of liability on taxes paid into the Personal
21Property Tax Replacement Fund. Upon receipt of such
22certification, the Treasurer and the Comptroller shall
23transfer the amount so certified from the Personal Property Tax
24Replacement Fund into the General Revenue Fund.
25    The payments of revenue into the Personal Property Tax
26Replacement Fund shall be used exclusively for distribution to

 

 

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1taxing districts, regional offices and officials for fiscal
2years 2012 and 2013 only, and local officials as provided in
3this Section and in the School Code, payment of the ordinary
4and contingent expenses of the Property Tax Appeal Board,
5payment of the expenses of the Department of Revenue incurred
6in administering the collection and distribution of monies paid
7into the Personal Property Tax Replacement Fund and transfers
8due to refunds to taxpayers for overpayment of liability for
9taxes paid into the Personal Property Tax Replacement Fund.
10    In addition, moneys in the Personal Property Tax
11Replacement Fund may be used to pay any of the following: (i)
12salary, stipends, and additional compensation as provided by
13law for chief election clerks, county clerks, and county
14recorders; (ii) costs associated with regional offices of
15education and educational service centers; (iii)
16reimbursements payable by the State Board of Elections under
17Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
18Election Code; and (iv) expenses of the Illinois Educational
19Labor Relations Board.
20    As soon as may be after the effective date of this
21amendatory Act of 1980, the Department of Revenue shall certify
22to the Treasurer the amount of net replacement revenue paid
23into the General Revenue Fund prior to that effective date from
24the additional tax imposed by Section 2a.1 of the Messages Tax
25Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
26the Public Utilities Revenue Act; Section 3 of the Water

 

 

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1Company Invested Capital Tax Act; amounts collected by the
2Department of Revenue under the Telecommunications
3Infrastructure Maintenance Fee Act; and the additional
4personal property tax replacement income tax imposed by the
5Illinois Income Tax Act, as amended by Public Act 81-1st
6Special Session-1. Net replacement revenue shall be defined as
7the total amount paid into and remaining in the General Revenue
8Fund as a result of those Acts minus the amount outstanding and
9obligated from the General Revenue Fund in state vouchers or
10warrants prior to the effective date of this amendatory Act of
111980 as refunds to taxpayers for overpayment of liability under
12those Acts.
13    All interest earned by monies accumulated in the Personal
14Property Tax Replacement Fund shall be deposited in such Fund.
15All amounts allocated pursuant to this Section are appropriated
16on a continuing basis.
17    Prior to December 31, 1980, as soon as may be after the end
18of each quarter beginning with the quarter ending December 31,
191979, and on and after December 31, 1980, as soon as may be
20after January 1, March 1, April 1, May 1, July 1, August 1,
21October 1 and December 1 of each year, the Department of
22Revenue shall allocate to each taxing district as defined in
23Section 1-150 of the Property Tax Code, in accordance with the
24provisions of paragraph (2) of this Section the portion of the
25funds held in the Personal Property Tax Replacement Fund which
26is required to be distributed, as provided in paragraph (1),

 

 

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1for each quarter. Provided, however, under no circumstances
2shall any taxing district during each of the first two years of
3distribution of the taxes imposed by this amendatory Act of
41979 be entitled to an annual allocation which is less than the
5funds such taxing district collected from the 1978 personal
6property tax. Provided further that under no circumstances
7shall any taxing district during the third year of distribution
8of the taxes imposed by this amendatory Act of 1979 receive
9less than 60% of the funds such taxing district collected from
10the 1978 personal property tax. In the event that the total of
11the allocations made as above provided for all taxing
12districts, during either of such 3 years, exceeds the amount
13available for distribution the allocation of each taxing
14district shall be proportionately reduced. Except as provided
15in Section 13 of this Act, the Department shall then certify,
16pursuant to appropriation, such allocations to the State
17Comptroller who shall pay over to the several taxing districts
18the respective amounts allocated to them.
19    Any township which receives an allocation based in whole or
20in part upon personal property taxes which it levied pursuant
21to Section 6-507 or 6-512 of the Illinois Highway Code and
22which was previously required to be paid over to a municipality
23shall immediately pay over to that municipality a proportionate
24share of the personal property replacement funds which such
25township receives.
26    Any municipality or township, other than a municipality

 

 

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1with a population in excess of 500,000, which receives an
2allocation based in whole or in part on personal property taxes
3which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
4Illinois Local Library Act and which was previously required to
5be paid over to a public library shall immediately pay over to
6that library a proportionate share of the personal property tax
7replacement funds which such municipality or township
8receives; provided that if such a public library has converted
9to a library organized under The Illinois Public Library
10District Act, regardless of whether such conversion has
11occurred on, after or before January 1, 1988, such
12proportionate share shall be immediately paid over to the
13library district which maintains and operates the library.
14However, any library that has converted prior to January 1,
151988, and which hitherto has not received the personal property
16tax replacement funds, shall receive such funds commencing on
17January 1, 1988.
18    Any township which receives an allocation based in whole or
19in part on personal property taxes which it levied pursuant to
20Section 1c of the Public Graveyards Act and which taxes were
21previously required to be paid over to or used for such public
22cemetery or cemeteries shall immediately pay over to or use for
23such public cemetery or cemeteries a proportionate share of the
24personal property tax replacement funds which the township
25receives.
26    Any taxing district which receives an allocation based in

 

 

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1whole or in part upon personal property taxes which it levied
2for another governmental body or school district in Cook County
3in 1976 or for another governmental body or school district in
4the remainder of the State in 1977 shall immediately pay over
5to that governmental body or school district the amount of
6personal property replacement funds which such governmental
7body or school district would receive directly under the
8provisions of paragraph (2) of this Section, had it levied its
9own taxes.
10        (1) The portion of the Personal Property Tax
11    Replacement Fund required to be distributed as of the time
12    allocation is required to be made shall be the amount
13    available in such Fund as of the time allocation is
14    required to be made.
15        The amount available for distribution shall be the
16    total amount in the fund at such time minus the necessary
17    administrative and other authorized expenses as limited by
18    the appropriation and the amount determined by: (a) $2.8
19    million for fiscal year 1981; (b) for fiscal year 1982,
20    .54% of the funds distributed from the fund during the
21    preceding fiscal year; (c) for fiscal year 1983 through
22    fiscal year 1988, .54% of the funds distributed from the
23    fund during the preceding fiscal year less .02% of such
24    fund for fiscal year 1983 and less .02% of such funds for
25    each fiscal year thereafter; (d) for fiscal year 1989
26    through fiscal year 2011 no more than 105% of the actual

 

 

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1    administrative expenses of the prior fiscal year; (e) for
2    fiscal year 2012 and beyond, a sufficient amount to pay (i)
3    stipends, additional compensation, salary reimbursements,
4    and other amounts directed to be paid out of this Fund for
5    local officials as authorized or required by statute and
6    (ii) no more than 105% of the actual administrative
7    expenses of the prior fiscal year, including payment of the
8    ordinary and contingent expenses of the Property Tax Appeal
9    Board and payment of the expenses of the Department of
10    Revenue incurred in administering the collection and
11    distribution of moneys paid into the Fund; or (f) for
12    fiscal years 2012 and 2013 only, a sufficient amount to pay
13    stipends, additional compensation, salary reimbursements,
14    and other amounts directed to be paid out of this Fund for
15    regional offices and officials as authorized or required by
16    statute. Such portion of the fund shall be determined after
17    the transfer into the General Revenue Fund due to refunds,
18    if any, paid from the General Revenue Fund during the
19    preceding quarter. If at any time, for any reason, there is
20    insufficient amount in the Personal Property Tax
21    Replacement Fund for payments for regional offices and
22    officials or local officials or payment of costs of
23    administration or for transfers due to refunds at the end
24    of any particular month, the amount of such insufficiency
25    shall be carried over for the purposes of payments for
26    regional offices and officials, local officials, transfers

 

 

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1    into the General Revenue Fund, and costs of administration
2    to the following month or months. Net replacement revenue
3    held, and defined above, shall be transferred by the
4    Treasurer and Comptroller to the Personal Property Tax
5    Replacement Fund within 10 days of such certification.
6        (2) Each quarterly allocation shall first be
7    apportioned in the following manner: 51.65% for taxing
8    districts in Cook County and 48.35% for taxing districts in
9    the remainder of the State.
10    The Personal Property Replacement Ratio of each taxing
11district outside Cook County shall be the ratio which the Tax
12Base of that taxing district bears to the Downstate Tax Base.
13The Tax Base of each taxing district outside of Cook County is
14the personal property tax collections for that taxing district
15for the 1977 tax year. The Downstate Tax Base is the personal
16property tax collections for all taxing districts in the State
17outside of Cook County for the 1977 tax year. The Department of
18Revenue shall have authority to review for accuracy and
19completeness the personal property tax collections for each
20taxing district outside Cook County for the 1977 tax year.
21    The Personal Property Replacement Ratio of each Cook County
22taxing district shall be the ratio which the Tax Base of that
23taxing district bears to the Cook County Tax Base. The Tax Base
24of each Cook County taxing district is the personal property
25tax collections for that taxing district for the 1976 tax year.
26The Cook County Tax Base is the personal property tax

 

 

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1collections for all taxing districts in Cook County for the
21976 tax year. The Department of Revenue shall have authority
3to review for accuracy and completeness the personal property
4tax collections for each taxing district within Cook County for
5the 1976 tax year.
6    For all purposes of this Section 12, amounts paid to a
7taxing district for such tax years as may be applicable by a
8foreign corporation under the provisions of Section 7-202 of
9the Public Utilities Act, as amended, shall be deemed to be
10personal property taxes collected by such taxing district for
11such tax years as may be applicable. The Director shall
12determine from the Illinois Commerce Commission, for any tax
13year as may be applicable, the amounts so paid by any such
14foreign corporation to any and all taxing districts. The
15Illinois Commerce Commission shall furnish such information to
16the Director. For all purposes of this Section 12, the Director
17shall deem such amounts to be collected personal property taxes
18of each such taxing district for the applicable tax year or
19years.
20    Taxing districts located both in Cook County and in one or
21more other counties shall receive both a Cook County allocation
22and a Downstate allocation determined in the same way as all
23other taxing districts.
24    If any taxing district in existence on July 1, 1979 ceases
25to exist, or discontinues its operations, its Tax Base shall
26thereafter be deemed to be zero. If the powers, duties and

 

 

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1obligations of the discontinued taxing district are assumed by
2another taxing district, the Tax Base of the discontinued
3taxing district shall be added to the Tax Base of the taxing
4district assuming such powers, duties and obligations.
5    If two or more taxing districts in existence on July 1,
61979, or a successor or successors thereto shall consolidate
7into one taxing district, the Tax Base of such consolidated
8taxing district shall be the sum of the Tax Bases of each of
9the taxing districts which have consolidated.
10    If a single taxing district in existence on July 1, 1979,
11or a successor or successors thereto shall be divided into two
12or more separate taxing districts, the tax base of the taxing
13district so divided shall be allocated to each of the resulting
14taxing districts in proportion to the then current equalized
15assessed value of each resulting taxing district.
16    If a portion of the territory of a taxing district is
17disconnected and annexed to another taxing district of the same
18type, the Tax Base of the taxing district from which
19disconnection was made shall be reduced in proportion to the
20then current equalized assessed value of the disconnected
21territory as compared with the then current equalized assessed
22value within the entire territory of the taxing district prior
23to disconnection, and the amount of such reduction shall be
24added to the Tax Base of the taxing district to which
25annexation is made.
26    If a community college district is created after July 1,

 

 

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11979, beginning on the effective date of this amendatory Act of
21995, its Tax Base shall be 3.5% of the sum of the personal
3property tax collected for the 1977 tax year within the
4territorial jurisdiction of the district.
5    The amounts allocated and paid to taxing districts pursuant
6to the provisions of this amendatory Act of 1979 shall be
7deemed to be substitute revenues for the revenues derived from
8taxes imposed on personal property pursuant to the provisions
9of the "Revenue Act of 1939" or "An Act for the assessment and
10taxation of private car line companies", approved July 22,
111943, as amended, or Section 414 of the Illinois Insurance
12Code, prior to the abolition of such taxes and shall be used
13for the same purposes as the revenues derived from ad valorem
14taxes on real estate.
15    Monies received by any taxing districts from the Personal
16Property Tax Replacement Fund shall be first applied toward
17payment of the proportionate amount of debt service which was
18previously levied and collected from extensions against
19personal property on bonds outstanding as of December 31, 1978
20and next applied toward payment of the proportionate share of
21the pension or retirement obligations of the taxing district
22which were previously levied and collected from extensions
23against personal property. For each such outstanding bond
24issue, the County Clerk shall determine the percentage of the
25debt service which was collected from extensions against real
26estate in the taxing district for 1978 taxes payable in 1979,

 

 

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1as related to the total amount of such levies and collections
2from extensions against both real and personal property. For
31979 and subsequent years' taxes, the County Clerk shall levy
4and extend taxes against the real estate of each taxing
5district which will yield the said percentage or percentages of
6the debt service on such outstanding bonds. The balance of the
7amount necessary to fully pay such debt service shall
8constitute a first and prior lien upon the monies received by
9each such taxing district through the Personal Property Tax
10Replacement Fund and shall be first applied or set aside for
11such purpose. In counties having fewer than 3,000,000
12inhabitants, the amendments to this paragraph as made by this
13amendatory Act of 1980 shall be first applicable to 1980 taxes
14to be collected in 1981.
15(Source: P.A. 96-45, eff. 7-15-09; 97-72, eff. 7-1-11; 97-619,
16eff. 11-14-11; 97-732, eff. 6-30-12.)
 
17    Section 5-25. The State Finance Act is amended by changing
18Sections 5.813, 5i, 6z-16, 6z-63, 6z-70, 6z-81, 6z-93, 8.3,
198g-1, 13.2, and 25 as follows:
 
20    (30 ILCS 105/5.813)
21    Sec. 5.813. The FY13/FY14 FY13 Backlog Payment Fund.
22(Source: P.A. 97-732, eff. 6-30-12.)
 
23    (30 ILCS 105/5i new)

 

 

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1    Sec. 5i. Transfers. Each year, the Governor's Office of
2Management and Budget shall, at the time set forth for the
3submission of the State budget under Section 50-5 of the State
4Budget Law, provide to the Chairperson and the Minority
5Spokesperson of each of the appropriations committees of the
6House of Representatives and the Senate a report of (i) all
7full fiscal year transfers from State general funds to any
8other special fund of the State in the previous fiscal year and
9during the current fiscal year to date, and (ii) all projected
10full fiscal year transfers from State general funds to those
11funds for the remainder of the current fiscal year and the next
12fiscal year, based on estimates prepared by the Governor's
13Office of Management and Budget. The report shall include a
14detailed summary of the estimates upon which the projected
15transfers are based. The report shall also indicate, for each
16transfer:
17        (1) whether or not there is statutory authority for the
18    transfer;
19        (2) if there is statutory authority for the transfer,
20    whether that statutory authority exists for the next fiscal
21    year; and
22        (3) whether there is debt service associated with the
23    transfer.
24    The General Assembly shall consider the report in the
25appropriations process.
 

 

 

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1    (30 ILCS 105/6z-16)  (from Ch. 127, par. 142z-16)
2    Sec. 6z-16. Illinois Tax Increment Fund.
3    (a) The Illinois Tax Increment Fund is hereby created in
4the State Treasury. All tax revenues which by law are required
5to be deposited in the Illinois Tax Increment Fund shall be
6paid into the Illinois Tax Increment Fund. All tax revenues
7paid into the Illinois Tax Increment Fund shall be promptly
8invested by the State Treasurer in accordance with law. Three
9percent of all deposits into the Illinois Tax Increment Fund
10shall be appropriated to the Illinois Department of Revenue to
11pay costs incurred by the Department in administering and
12enforcing the Tax Increment Allocation Redevelopment Act.
13Appropriations from the Illinois Tax Increment Fund shall also
14be made for proportional distributions to municipalities. If no
15appropriations are made during any fiscal year for distribution
16to municipalities, this Section shall constitute an
17irrevocable and continuing appropriation for the distribution
18of those funds, including those funds transferred under
19subsection (b) of this Section, in accordance with the
20provisions of the Tax Increment Allocation Redevelopment Act.
21Interest and other earnings accruing or received upon amounts
22in the Illinois Tax Increment Fund shall be credited to and
23paid into the Illinois Tax Increment Fund, and shall be used to
24pay amounts owing to eligible municipalities pursuant to
25Sections 11-74.4-8a and 11-74.4-3(i), but only to the extent
26there are not otherwise sufficient funds in such Illinois Tax

 

 

09800SB1329ham003- 18 -LRB098 06018 JWD 46745 a

1Increment Fund to pay all amounts so due.
2    (b) Prior to January 31, 1993, the Comptroller and the
3Treasurer shall transfer $9,000,000 from the General Revenue
4Fund to the Illinois Tax Increment Fund for distribution to
5municipalities within 60 days after the effective date of this
6amendatory Act of 1993.
7    (c) Notwithstanding any other provision of law, on December
831, 2013, or as soon thereafter as practical, the State
9Comptroller shall direct and the State Treasurer shall transfer
10the remaining balance from the Illinois Tax Increment Fund into
11the General Revenue Fund. Upon completion of the transfers, the
12Illinois Tax Increment Fund is dissolved, and any future
13deposits due to that Fund and any outstanding obligations or
14liabilities of that Fund pass to the General Revenue Fund.
15(Source: P.A. 87-14; 87-1258; 87-1272.)
 
16    (30 ILCS 105/6z-63)
17    Sec. 6z-63. The Professional Services Fund.
18    (a) The Professional Services Fund is created as a
19revolving fund in the State treasury. The following moneys
20shall be deposited into the Fund:
21        (1) amounts authorized for transfer to the Fund from
22    the General Revenue Fund and other State funds (except for
23    funds classified by the Comptroller as federal trust funds
24    or State trust funds) pursuant to State law or Executive
25    Order;

 

 

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1        (2) federal funds received by the Department of Central
2    Management Services (the "Department") as a result of
3    expenditures from the Fund;
4        (3) interest earned on moneys in the Fund; and
5        (4) receipts or inter-fund transfers resulting from
6    billings issued by the Department to State agencies for the
7    cost of professional services rendered by the Department
8    that are not compensated through the specific fund
9    transfers authorized by this Section.
10    (b) Moneys in the Fund may be used by the Department for
11reimbursement or payment for:
12        (1) providing professional services to State agencies
13    or other State entities;
14        (2) rendering other services to State agencies at the
15    Governor's direction or to other State entities upon
16    agreement between the Director of Central Management
17    Services and the appropriate official or governing body of
18    the other State entity; or
19        (3) providing for payment of administrative and other
20    expenses incurred by the Department in providing
21    professional services.
22    (c) State agencies or other State entities may direct the
23Comptroller to process inter-fund transfers or make payment
24through the voucher and warrant process to the Professional
25Services Fund in satisfaction of billings issued under
26subsection (a) of this Section.

 

 

09800SB1329ham003- 20 -LRB098 06018 JWD 46745 a

1    (d) Reconciliation. For the fiscal year beginning on July
21, 2004 only, the Director of Central Management Services (the
3"Director") shall order that each State agency's payments and
4transfers made to the Fund be reconciled with actual Fund costs
5for professional services provided by the Department on no less
6than an annual basis. The Director may require reports from
7State agencies as deemed necessary to perform this
8reconciliation.
9    (e) The following amounts are authorized for transfer into
10the Professional Services Fund for the fiscal year beginning
11July 1, 2004:
12    General Revenue Fund...........................$5,440,431
13    Road Fund........................................$814,468
14    Motor Fuel Tax Fund..............................$263,500
15    Child Support Administrative Fund................$234,013
16    Professions Indirect Cost Fund...................$276,800
17    Capital Development Board Revolving Fund.........$207,610
18    Bank & Trust Company Fund........................$200,214
19    State Lottery Fund...............................$193,691
20    Insurance Producer Administration Fund...........$174,672
21    Insurance Financial Regulation Fund..............$168,327
22    Illinois Clean Water Fund........................$124,675
23    Clean Air Act (CAA) Permit Fund...................$91,803
24    Statistical Services Revolving Fund...............$90,959
25    Financial Institution Fund.......................$109,428
26    Horse Racing Fund.................................$71,127

 

 

09800SB1329ham003- 21 -LRB098 06018 JWD 46745 a

1    Health Insurance Reserve Fund.....................$66,577
2    Solid Waste Management Fund.......................$61,081
3    Guardianship and Advocacy Fund.....................$1,068
4    Agricultural Premium Fund............................$493
5    Wildlife and Fish Fund...............................$247
6    Radiation Protection Fund.........................$33,277
7    Nuclear Safety Emergency Preparedness Fund........$25,652
8    Tourism Promotion Fund............................$6,814
9    All of these transfers shall be made on July 1, 2004, or as
10soon thereafter as practical. These transfers shall be made
11notwithstanding any other provision of State law to the
12contrary.
13    (e-5) Notwithstanding any other provision of State law to
14the contrary, on or after July 1, 2005 and through June 30,
152006, in addition to any other transfers that may be provided
16for by law, at the direction of and upon notification from the
17Director of Central Management Services, the State Comptroller
18shall direct and the State Treasurer shall transfer amounts
19into the Professional Services Fund from the designated funds
20not exceeding the following totals:
21    Food and Drug Safety Fund..........................$3,249
22    Financial Institution Fund........................$12,942
23    General Professions Dedicated Fund.................$8,579
24    Illinois Department of Agriculture
25        Laboratory Services Revolving Fund...........$1,963
26    Illinois Veterans' Rehabilitation Fund............$11,275

 

 

09800SB1329ham003- 22 -LRB098 06018 JWD 46745 a

1    State Boating Act Fund............................$27,000
2    State Parks Fund..................................$22,007
3    Agricultural Premium Fund.........................$59,483
4    Fire Prevention Fund..............................$29,862
5    Mental Health Fund................................$78,213
6    Illinois State Pharmacy Disciplinary Fund..........$2,744
7    Radiation Protection Fund.........................$16,034
8    Solid Waste Management Fund.......................$37,669
9    Illinois Gaming Law Enforcement Fund...............$7,260
10    Subtitle D Management Fund.........................$4,659
11    Illinois State Medical Disciplinary Fund...........$8,602
12    Department of Children and
13        Family Services Training Fund.................$29,906
14    Facility Licensing Fund............................$1,083
15    Youth Alcoholism and Substance
16        Abuse Prevention Fund..........................$2,783
17    Plugging and Restoration Fund......................$1,105
18    State Crime Laboratory Fund........................$1,353
19    Motor Vehicle Theft Prevention Trust Fund..........$9,190
20    Weights and Measures Fund..........................$4,932
21    Solid Waste Management Revolving
22        Loan Fund......................................$2,735
23    Illinois School Asbestos Abatement Fund............$2,166
24    Violence Prevention Fund...........................$5,176
25    Capital Development Board Revolving Fund..........$14,777
26    DCFS Children's Services Fund..................$1,256,594

 

 

09800SB1329ham003- 23 -LRB098 06018 JWD 46745 a

1    State Police DUI Fund..............................$1,434
2    Illinois Health Facilities Planning Fund...........$3,191
3    Emergency Public Health Fund.......................$7,996
4    Fair and Exposition Fund...........................$3,732
5    Nursing Dedicated and Professional Fund............$5,792
6    Optometric Licensing and Disciplinary Board Fund...$1,032
7    Underground Resources Conservation Enforcement Fund.$1,221
8    State Rail Freight Loan Repayment Fund.............$6,434
9    Drunk and Drugged Driving Prevention Fund..........$5,473
10    Illinois Affordable Housing Trust Fund...........$118,222
11    Community Water Supply Laboratory Fund............$10,021
12    Used Tire Management Fund.........................$17,524
13    Natural Areas Acquisition Fund....................$15,501
14    Open Space Lands Acquisition
15        and Development Fund..........................$49,105
16    Working Capital Revolving Fund...................$126,344
17    State Garage Revolving Fund.......................$92,513
18    Statistical Services Revolving Fund..............$181,949
19    Paper and Printing Revolving Fund..................$3,632
20    Air Transportation Revolving Fund..................$1,969
21    Communications Revolving Fund....................$304,278
22    Environmental Laboratory Certification Fund........$1,357
23    Public Health Laboratory Services Revolving Fund...$5,892
24    Provider Inquiry Trust Fund........................$1,742
25    Lead Poisoning Screening,
26        Prevention, and Abatement Fund.................$8,200

 

 

09800SB1329ham003- 24 -LRB098 06018 JWD 46745 a

1    Drug Treatment Fund...............................$14,028
2    Feed Control Fund..................................$2,472
3    Plumbing Licensure and Program Fund................$3,521
4    Insurance Premium Tax Refund Fund..................$7,872
5    Tax Compliance and Administration Fund.............$5,416
6    Appraisal Administration Fund......................$2,924
7    Trauma Center Fund................................$40,139
8    Alternate Fuels Fund...............................$1,467
9    Illinois State Fair Fund..........................$13,844
10    State Asset Forfeiture Fund........................$8,210
11    Federal Asset Forfeiture Fund......................$6,471
12    Department of Corrections Reimbursement
13        and Education Fund............................$78,965
14    Health Facility Plan Review Fund...................$3,444
15    LEADS Maintenance Fund.............................$6,075
16    State Offender DNA Identification
17        System Fund....................................$1,712
18    Illinois Historic Sites Fund.......................$4,511
19    Public Pension Regulation Fund.....................$2,313
20    Workforce, Technology, and Economic
21        Development Fund...............................$5,357
22    Renewable Energy Resources Trust Fund.............$29,920
23    Energy Efficiency Trust Fund.......................$8,368
24    Pesticide Control Fund.............................$6,687
25    Conservation 2000 Fund............................$30,764
26    Wireless Carrier Reimbursement Fund...............$91,024

 

 

09800SB1329ham003- 25 -LRB098 06018 JWD 46745 a

1    International Tourism Fund........................$13,057
2    Public Transportation Fund.......................$701,837
3    Horse Racing Fund.................................$18,589
4    Death Certificate Surcharge Fund...................$1,901
5    State Police Wireless Service
6        Emergency Fund.................................$1,012
7    Downstate Public Transportation Fund.............$112,085
8    Motor Carrier Safety Inspection Fund...............$6,543
9    State Police Whistleblower Reward
10        and Protection Fund............................$1,894
11    Illinois Standardbred Breeders Fund................$4,412
12    Illinois Thoroughbred Breeders Fund................$6,635
13    Illinois Clean Water Fund.........................$17,579
14    Independent Academic Medical Center Fund...........$5,611
15    Child Support Administrative Fund................$432,527
16    Corporate Headquarters Relocation
17        Assistance Fund................................$4,047
18    Local Initiative Fund.............................$58,762
19    Tourism Promotion Fund............................$88,072
20    Digital Divide Elimination Fund...................$11,593
21    Presidential Library and Museum Operating Fund.....$4,624
22    Metro-East Public Transportation Fund.............$47,787
23    Medical Special Purposes Trust Fund...............$11,779
24    Dram Shop Fund....................................$11,317
25    Illinois State Dental Disciplinary Fund............$1,986
26    Hazardous Waste Research Fund......................$1,333

 

 

09800SB1329ham003- 26 -LRB098 06018 JWD 46745 a

1    Real Estate License Administration Fund...........$10,886
2    Traffic and Criminal Conviction
3        Surcharge Fund................................$44,798
4    Criminal Justice Information
5        Systems Trust Fund.............................$5,693
6    Design Professionals Administration
7        and Investigation Fund.........................$2,036
8    State Surplus Property Revolving Fund..............$6,829
9    Illinois Forestry Development Fund.................$7,012
10    State Police Services Fund........................$47,072
11    Youth Drug Abuse Prevention Fund...................$1,299
12    Metabolic Screening and Treatment Fund............$15,947
13    Insurance Producer Administration Fund............$30,870
14    Coal Technology Development Assistance Fund.......$43,692
15    Rail Freight Loan Repayment Fund...................$1,016
16    Low-Level Radioactive Waste
17        Facility Development and Operation Fund......$1,989
18    Environmental Protection Permit and Inspection Fund.$32,125
19    Park and Conservation Fund........................$41,038
20    Local Tourism Fund................................$34,492
21    Illinois Capital Revolving Loan Fund..............$10,624
22    Illinois Equity Fund...............................$1,929
23    Large Business Attraction Fund.....................$5,554
24    Illinois Beach Marina Fund.........................$5,053
25    International and Promotional Fund.................$1,466
26    Public Infrastructure Construction

 

 

09800SB1329ham003- 27 -LRB098 06018 JWD 46745 a

1        Loan Revolving Fund............................$3,111
2    Insurance Financial Regulation Fund...............$42,575
3    Total                                         $4,975,487
4    (e-7) Notwithstanding any other provision of State law to
5the contrary, on or after July 1, 2006 and through June 30,
62007, 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    Food and Drug Safety Fund..........................$3,300
13    Financial Institution Fund........................$13,000
14    General Professions Dedicated Fund.................$8,600
15    Illinois Department of Agriculture
16        Laboratory Services Revolving Fund.............$2,000
17    Illinois Veterans' Rehabilitation Fund............$11,300
18    State Boating Act Fund............................$27,200
19    State Parks Fund..................................$22,100
20    Agricultural Premium Fund.........................$59,800
21    Fire Prevention Fund..............................$30,000
22    Mental Health Fund................................$78,700
23    Illinois State Pharmacy Disciplinary Fund..........$2,800
24    Radiation Protection Fund.........................$16,100
25    Solid Waste Management Fund.......................$37,900
26    Illinois Gaming Law Enforcement Fund...............$7,300

 

 

09800SB1329ham003- 28 -LRB098 06018 JWD 46745 a

1    Subtitle D Management Fund.........................$4,700
2    Illinois State Medical Disciplinary Fund...........$8,700
3    Facility Licensing Fund............................$1,100
4    Youth Alcoholism and
5        Substance Abuse Prevention Fund................$2,800
6    Plugging and Restoration Fund......................$1,100
7    State Crime Laboratory Fund........................$1,400
8    Motor Vehicle Theft Prevention Trust Fund..........$9,200
9    Weights and Measures Fund..........................$5,000
10    Illinois School Asbestos Abatement Fund............$2,200
11    Violence Prevention Fund...........................$5,200
12    Capital Development Board Revolving Fund..........$14,900
13    DCFS Children's Services Fund..................$1,294,000
14    State Police DUI Fund..............................$1,400
15    Illinois Health Facilities Planning Fund...........$3,200
16    Emergency Public Health Fund.......................$8,000
17    Fair and Exposition Fund...........................$3,800
18    Nursing Dedicated and Professional Fund............$5,800
19    Optometric Licensing and Disciplinary Board Fund...$1,000
20    Underground Resources Conservation
21        Enforcement Fund...............................$1,200
22    State Rail Freight Loan Repayment Fund.............$6,500
23    Drunk and Drugged Driving Prevention Fund..........$5,500
24    Illinois Affordable Housing Trust Fund...........$118,900
25    Community Water Supply Laboratory Fund............$10,100
26    Used Tire Management Fund.........................$17,600

 

 

09800SB1329ham003- 29 -LRB098 06018 JWD 46745 a

1    Natural Areas Acquisition Fund....................$15,600
2    Open Space Lands Acquisition
3        and Development Fund..........................$49,400
4    Working Capital Revolving Fund...................$127,100
5    State Garage Revolving Fund.......................$93,100
6    Statistical Services Revolving Fund..............$183,000
7    Paper and Printing Revolving Fund..................$3,700
8    Air Transportation Revolving Fund..................$2,000
9    Communications Revolving Fund....................$306,100
10    Environmental Laboratory Certification Fund........$1,400
11    Public Health Laboratory Services
12        Revolving Fund.................................$5,900
13    Provider Inquiry Trust Fund........................$1,800
14    Lead Poisoning Screening, Prevention,
15        and Abatement Fund.............................$8,200
16    Drug Treatment Fund...............................$14,100
17    Feed Control Fund..................................$2,500
18    Plumbing Licensure and Program Fund................$3,500
19    Insurance Premium Tax Refund Fund..................$7,900
20    Tax Compliance and Administration Fund.............$5,400
21    Appraisal Administration Fund......................$2,900
22    Trauma Center Fund................................$40,400
23    Alternate Fuels Fund..............................$1,500
24    Illinois State Fair Fund..........................$13,900
25    State Asset Forfeiture Fund........................$8,300
26    Department of Corrections

 

 

09800SB1329ham003- 30 -LRB098 06018 JWD 46745 a

1        Reimbursement and Education Fund..............$79,400
2    Health Facility Plan Review Fund...................$3,500
3    LEADS Maintenance Fund.............................$6,100
4    State Offender DNA Identification System Fund......$1,700
5    Illinois Historic Sites Fund.......................$4,500
6    Public Pension Regulation Fund.....................$2,300
7    Workforce, Technology, and Economic
8        Development Fund...............................$5,400
9    Renewable Energy Resources Trust Fund.............$30,100
10    Energy Efficiency Trust Fund.......................$8,400
11    Pesticide Control Fund.............................$6,700
12    Conservation 2000 Fund............................$30,900
13    Wireless Carrier Reimbursement Fund...............$91,600
14    International Tourism Fund........................$13,100
15    Public Transportation Fund.......................$705,900
16    Horse Racing Fund.................................$18,700
17    Death Certificate Surcharge Fund...................$1,900
18    State Police Wireless Service Emergency Fund.......$1,000
19    Downstate Public Transportation Fund.............$112,700
20    Motor Carrier Safety Inspection Fund...............$6,600
21    State Police Whistleblower
22        Reward and Protection Fund.....................$1,900
23    Illinois Standardbred Breeders Fund................$4,400
24    Illinois Thoroughbred Breeders Fund................$6,700
25    Illinois Clean Water Fund.........................$17,700
26    Child Support Administrative Fund................$435,100

 

 

09800SB1329ham003- 31 -LRB098 06018 JWD 46745 a

1    Tourism Promotion Fund............................$88,600
2    Digital Divide Elimination Fund...................$11,700
3    Presidential Library and Museum Operating Fund.....$4,700
4    Metro-East Public Transportation Fund.............$48,100
5    Medical Special Purposes Trust Fund...............$11,800
6    Dram Shop Fund....................................$11,400
7    Illinois State Dental Disciplinary Fund............$2,000
8    Hazardous Waste Research Fund......................$1,300
9    Real Estate License Administration Fund...........$10,900
10    Traffic and Criminal Conviction Surcharge Fund....$45,100
11    Criminal Justice Information Systems Trust Fund....$5,700
12    Design Professionals Administration
13        and Investigation Fund.........................$2,000
14    State Surplus Property Revolving Fund..............$6,900
15    State Police Services Fund........................$47,300
16    Youth Drug Abuse Prevention Fund...................$1,300
17    Metabolic Screening and Treatment Fund............$16,000
18    Insurance Producer Administration Fund............$31,100
19    Coal Technology Development Assistance Fund.......$43,900
20    Low-Level Radioactive Waste Facility
21        Development and Operation Fund.................$2,000
22    Environmental Protection Permit
23        and Inspection Fund...........................$32,300
24    Park and Conservation Fund........................$41,300
25    Local Tourism Fund................................$34,700
26    Illinois Capital Revolving Loan Fund..............$10,700

 

 

09800SB1329ham003- 32 -LRB098 06018 JWD 46745 a

1    Illinois Equity Fund...............................$1,900
2    Large Business Attraction Fund.....................$5,600
3    Illinois Beach Marina Fund.........................$5,100
4    International and Promotional Fund.................$1,500
5    Public Infrastructure Construction
6        Loan Revolving Fund............................$3,100
7    Insurance Financial Regulation Fund..............$42,800
8    Total                                         $4,918,200
9    (e-10) Notwithstanding any other provision of State law to
10the contrary and in addition to any other transfers that may be
11provided for by law, on the first day of each calendar quarter
12of the fiscal year beginning July 1, 2005, or as soon as may be
13practical thereafter, the State Comptroller shall direct and
14the State Treasurer shall transfer from each designated fund
15into the Professional Services Fund amounts equal to one-fourth
16of each of the following totals:
17    General Revenue Fund...........................$4,440,000
18    Road Fund......................................$5,324,411
19    Total                                         $9,764,411
20    (e-15) Notwithstanding any other provision of State law to
21the contrary and in addition to any other transfers that may be
22provided for by law, the State Comptroller shall direct and the
23State Treasurer shall transfer from the funds specified into
24the Professional Services Fund according to the schedule
25specified herein as follows:
26    General Revenue Fund..........................$4,466,000

 

 

09800SB1329ham003- 33 -LRB098 06018 JWD 46745 a

1    Road Fund.....................................$5,355,500
2    Total                                         $9,821,500
3    One-fourth of the specified amount shall be transferred on
4each of July 1 and October 1, 2006, or as soon as may be
5practical thereafter, and one-half of the specified amount
6shall be transferred on January 1, 2007, or as soon as may be
7practical thereafter.
8    (e-20) Notwithstanding any other provision of State law to
9the contrary, on or after July 1, 2010 and through June 30,
102011, in addition to any other transfers that may be provided
11for by law, at the direction of and upon notification from the
12Director of Central Management Services, the State Comptroller
13shall direct and the State Treasurer shall transfer amounts
14into the Professional Services Fund from the designated funds
15not exceeding the following totals:
16    Grade Crossing Protection Fund...................$55,300
17    Financial Institution Fund.......................$10,000
18    General Professions Dedicated Fund...............$11,600
19    Illinois Veterans' Rehabilitation Fund...........$10,800
20    State Boating Act Fund...........................$23,500
21    State Parks Fund.................................$21,200
22    Agricultural Premium Fund........................$55,400
23    Fire Prevention Fund.............................$46,100
24    Mental Health Fund...............................$45,200
25    Illinois State Pharmacy Disciplinary Fund...........$300
26    Radiation Protection Fund........................$12,900

 

 

09800SB1329ham003- 34 -LRB098 06018 JWD 46745 a

1    Solid Waste Management Fund......................$48,100
2    Illinois Gaming Law Enforcement Fund..............$2,900
3    Subtitle D Management Fund........................$6,300
4    Illinois State Medical Disciplinary Fund..........$9,200
5    Weights and Measures Fund.........................$6,700
6    Violence Prevention Fund..........................$4,000
7    Capital Development Board Revolving Fund..........$7,900
8    DCFS Children's Services Fund...................$804,800
9    Illinois Health Facilities Planning Fund..........$4,000
10    Emergency Public Health Fund......................$7,600
11    Nursing Dedicated and Professional Fund...........$5,600
12    State Rail Freight Loan Repayment Fund............$1,700
13    Drunk and Drugged Driving Prevention Fund.........$4,600
14    Community Water Supply Laboratory Fund............$3,100
15    Used Tire Management Fund........................$15,200
16    Natural Areas Acquisition Fund...................$33,400
17    Open Space Lands Acquisition
18        and Development Fund.........................$62,100
19    Working Capital Revolving Fund...................$91,700
20    State Garage Revolving Fund......................$89,600
21    Statistical Services Revolving Fund.............$277,700
22    Communications Revolving Fund...................$248,100
23    Facilities Management Revolving Fund............$472,600
24    Public Health Laboratory Services
25        Revolving Fund................................$5,900
26    Lead Poisoning Screening, Prevention,

 

 

09800SB1329ham003- 35 -LRB098 06018 JWD 46745 a

1        and Abatement Fund............................$7,900
2    Drug Treatment Fund...............................$8,700
3    Tax Compliance and Administration Fund............$8,300
4    Trauma Center Fund...............................$34,800
5    Illinois State Fair Fund.........................$12,700
6    Department of Corrections
7        Reimbursement and Education Fund.............$77,600
8    Illinois Historic Sites Fund......................$4,200
9    Pesticide Control Fund............................$7,000
10    Partners for Conservation Fund...................$25,000
11    International Tourism Fund.......................$14,100
12    Horse Racing Fund................................$14,800
13    Motor Carrier Safety Inspection Fund..............$4,500
14    Illinois Standardbred Breeders Fund...............$3,400
15    Illinois Thoroughbred Breeders Fund...............$5,200
16    Illinois Clean Water Fund........................$19,400
17    Child Support Administrative Fund...............$398,000
18    Tourism Promotion Fund...........................$75,300
19    Digital Divide Elimination Fund..................$11,800
20    Presidential Library and Museum Operating Fund...$25,900
21    Medical Special Purposes Trust Fund..............$10,800
22    Dram Shop Fund...................................$12,700
23    Cycle Rider Safety Training Fund..................$7,100
24    State Police Services Fund.......................$43,600
25    Metabolic Screening and Treatment Fund...........$23,900
26    Insurance Producer Administration Fund...........$16,800

 

 

09800SB1329ham003- 36 -LRB098 06018 JWD 46745 a

1    Coal Technology Development Assistance Fund......$43,700
2    Environmental Protection Permit
3        and Inspection Fund..........................$21,600
4    Park and Conservation Fund.......................$38,100
5    Local Tourism Fund...............................$31,800
6    Illinois Capital Revolving Loan Fund..............$5,800
7    Large Business Attraction Fund......................$300
8    Adeline Jay Geo-Karis Illinois
9        Beach Marina Fund.............................$5,000
10    Insurance Financial Regulation Fund..............$23,000
11    Total                                         $3,547,900
12    (e-25) 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 as follows:
18    General Revenue Fund..........................$4,600,000
19    Road Fund.....................................$4,852,500
20    Total                                         $9,452,500
21    One fourth of the specified amount shall be transferred on
22each of July 1 and October 1, 2010, or as soon as may be
23practical thereafter, and one half of the specified amount
24shall be transferred on January 1, 2011, or as soon as may be
25practical thereafter.
26    (e-30) Notwithstanding any other provision of State law to

 

 

09800SB1329ham003- 37 -LRB098 06018 JWD 46745 a

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..........................$4,600,000
7    One-fourth of the specified amount shall be transferred on
8each of July 1 and October 1, 2011, or as soon as may be
9practical thereafter, and one-half of the specified amount
10shall be transferred on January 1, 2012, or as soon as may be
11practical thereafter.
12    (e-35) Notwithstanding any other provision of State law to
13the contrary, on or after July 1, 2013 and through June 30,
142014, in addition to any other transfers that may be provided
15for by law, at the direction of and upon notification from the
16Director of Central Management Services, the State Comptroller
17shall direct and the State Treasurer shall transfer amounts
18into the Professional Services Fund from the designated funds
19not exceeding the following totals:
20    Financial Institution Fund.........................$2,500
21    General Professions Dedicated Fund.................$2,000
22    Illinois Veterans' Rehabilitation Fund.............$2,300
23    State Boating Act Fund.............................$5,500
24    State Parks Fund...................................$4,800
25    Agricultural Premium Fund..........................$9,900
26    Fire Prevention Fund..............................$10,300

 

 

09800SB1329ham003- 38 -LRB098 06018 JWD 46745 a

1    Mental Health Fund................................$14,000
2    Illinois State Pharmacy Disciplinary Fund............$600
3    Radiation Protection Fund..........................$3,400
4    Solid Waste Management Fund........................$7,600
5    Illinois Gaming Law Enforcement Fund.................$800
6    Subtitle D Management Fund...........................$700
7    Illinois State Medical Disciplinary Fund...........$2,000
8    Weights and Measures Fund.........................$20,300
9    ICJIA Violence Prevention Fund.......................$900
10    Capital Development Board Revolving Fund...........$3,100
11    DCFS Children's Services Fund....................$175,500
12    Illinois Health Facilities Planning Fund.............$800
13    Emergency Public Health Fund.......................$1,400
14    Nursing Dedicated and Professional Fund............$1,200
15    State Rail Freight Loan Repayment Fund.............$2,300
16    Drunk and Drugged Driving Prevention Fund............$800
17    Community Water Supply Laboratory Fund...............$500
18    Used Tire Management Fund..........................$2,700
19    Natural Areas Acquisition Fund.....................$3,000
20    Open Space Lands Acquisition and Development Fund..$7,300
21    Working Capital Revolving Fund....................$22,900
22    State Garage Revolving Fund.......................$22,100
23    Statistical Services Revolving Fund...............$67,100
24        Communications Revolving Fund.................$56,900
25    Facilities Management Revolving Fund..............$84,400
26    Public Health Laboratory Services Revolving Fund ....$300

 

 

09800SB1329ham003- 39 -LRB098 06018 JWD 46745 a

1    Lead Poisoning Screening, Prevention, and
2        Abatement Fund.................................$1,300
3    Tax Compliance and Administration Fund.............$1,700
4    Illinois State Fair Fund...........................$2,300
5    Department of Corrections Reimbursement
6        and Education Fund............................$14,700
7    Illinois Historic Sites Fund.........................$900
8    Pesticide Control Fund.............................$2,000
9    Partners for Conservation Fund.....................$3,300
10    International Tourism Fund.........................$1,200
11    Horse Racing Fund..................................$3,100
12    Motor Carrier Safety Inspection Fund...............$1,000
13    Illinois Thoroughbred Breeders Fund................$1,000
14    Illinois Clean Water Fund..........................$7,400
15    Child Support Administrative Fund.................$82,100
16    Tourism Promotion Fund............................$15,200
17    Presidential Library and Museum
18        Operating Fund.................................$4,600
19    Dram Shop Fund.....................................$3,200
20    Cycle Rider Safety Training Fund...................$2,100
21    State Police Services Fund.........................$8,500
22    Metabolic Screening and Treatment Fund.............$6,000
23    Insurance Producer Administration Fund.............$6,700
24    Coal Technology Development Assistance Fund........$6,900
25    Environmental Protection Permit
26        and Inspection Fund ...........................$3,800

 

 

09800SB1329ham003- 40 -LRB098 06018 JWD 46745 a

1    Park and Conservation Fund.........................$7,500
2    Local Tourism Fund.................................$5,100
3    Illinois Capital Revolving Loan Fund.................$400
4    Adeline Jay Geo-Karis Illinois
5        Beach Marina Fund ...............................$500
6    Insurance Financial Regulation Fund................$8,200
7    Total                                            $740,600
8    (e-40) Notwithstanding any other provision of State law to
9the contrary and in addition to any other transfers that may be
10provided for by law, the State Comptroller shall direct and the
11State Treasurer shall transfer from the funds specified into
12the Professional Services Fund according to the schedule
13specified as follows:
14    General Revenue Fund...........................$6,000,000
15    Road Fund......................................$1,161,700
16    Total                                           $7,161,700
17    (f) The term "professional services" means services
18rendered on behalf of State agencies and other State entities
19pursuant to Section 405-293 of the Department of Central
20Management Services Law of the Civil Administrative Code of
21Illinois.
22(Source: P.A. 96-959, eff. 7-1-10; 97-641, eff. 12-19-11.)
 
23    (30 ILCS 105/6z-70)
24    Sec. 6z-70. The Secretary of State Identification Security
25and Theft Prevention Fund.

 

 

09800SB1329ham003- 41 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 42 -LRB098 06018 JWD 46745 a

1addition to any other transfers that may be provided for by
2law, at the direction of and upon notification of the Secretary
3of State, the State Comptroller shall direct and the State
4Treasurer shall transfer amounts into the Secretary of State
5Identification Security and Theft Prevention Fund from the
6designated funds not exceeding the following totals:
7    Lobbyist Registration Administration Fund........$100,000
8    Registered Limited Liability Partnership Fund.....$75,000
9    Securities Investors Education Fund..............$500,000
10    Securities Audit and Enforcement Fund..........$5,725,000
11    Department of Business Services
12        Special Operations Fund...................$3,000,000
13    Corporate Franchise Tax Refund Fund............$3,000,000
14    State Parking Facility Maintenance Fund.........$100,000
15    (e) Notwithstanding any other provision of State law to the
16contrary, on or after July 1, 2009, and until June 30, 2010, in
17addition to any other transfers that may be provided for by
18law, at the direction of and upon notification of the Secretary
19of State, the State Comptroller shall direct and the State
20Treasurer shall transfer amounts into the Secretary of State
21Identification Security and Theft Prevention Fund from the
22designated funds not exceeding the following totals:
23    Lobbyist Registration Administration Fund.......$100,000
24    Registered Limited Liability Partnership Fund...$175,000
25    Securities Investors Education Fund.............$750,000
26    Securities Audit and Enforcement Fund...........$750,000

 

 

09800SB1329ham003- 43 -LRB098 06018 JWD 46745 a

1    Department of Business Services
2        Special Operations Fund...................$3,000,000
3    Corporate Franchise Tax Refund Fund...........$3,000,000
4    State Parking Facility Maintenance Fund.........$100,000
5    (f) Notwithstanding any other provision of State law to the
6contrary, on or after July 1, 2010, and until June 30, 2011, in
7addition to any other transfers that may be provided for by
8law, at the direction of and upon notification of the Secretary
9of State, the State Comptroller shall direct and the State
10Treasurer shall transfer amounts into the Secretary of State
11Identification Security and Theft Prevention Fund from the
12designated funds not exceeding the following totals:
13    Registered Limited Liability Partnership Fund...$287,000
14    Securities Investors Education Board............$750,000
15    Securities Audit and Enforcement Fund...........$750,000
16    Department of Business Services Special
17        Operations Fund...........................$3,000,000
18    Corporate Franchise Tax Refund Fund...........$3,000,000
19    (g) Notwithstanding any other provision of State law to the
20contrary, on or after July 1, 2011, and until June 30, 2012, in
21addition to any other transfers that may be provided for by
22law, at the direction of and upon notification of the Secretary
23of State, the State Comptroller shall direct and the State
24Treasurer shall transfer amounts into the Secretary of State
25Identification Security and Theft Prevention Fund from the
26designated funds not exceeding the following totals:

 

 

09800SB1329ham003- 44 -LRB098 06018 JWD 46745 a

1    Division of Corporations Registered
2        Limited Liability Partnership Fund...........$287,000
3    Securities Investors Education Fund..............$750,000
4    Securities Audit and Enforcement Fund..........$3,500,000
5    Department of Business Services
6        Special Operations Fund....................$3,000,000
7    Corporate Franchise Tax Refund Fund...........$3,000,000
8    (h) Notwithstanding any other provision of State law to the
9contrary, on or after the effective date of this amendatory Act
10of the 98th General Assembly, and until June 30, 2014, in
11addition to any other transfers that may be provided for by
12law, at the direction of and upon notification from the
13Secretary of State, the State Comptroller shall direct and the
14State Treasurer shall transfer amounts into the Secretary of
15State Identification Security and Theft Prevention Fund from
16the designated funds not exceeding the following totals:
17    Division of Corporations Registered Limited
18        Liability Partnership Fund...................$287,000
19    Securities Investors Education Fund............$1,500,000
20    Department of Business Services Special Operations Fund
21..    $3,000,000
22    Securities Audit and Enforcement Fund..........$3,500,000
23    Corporate Franchise Tax Refund Fund............$3,000,000
24(Source: P.A. 96-45, eff. 7-15-09; 96-959, eff. 7-1-10; 97-72,
25eff. 7-1-11.)
 

 

 

09800SB1329ham003- 45 -LRB098 06018 JWD 46745 a

1    (30 ILCS 105/6z-81)
2    Sec. 6z-81. Healthcare Provider Relief Fund.
3    (a) There is created in the State treasury a special fund
4to be known as the Healthcare Provider Relief Fund.
5    (b) The Fund is created for the purpose of receiving and
6disbursing moneys in accordance with this Section.
7Disbursements from the Fund shall be made only as follows:
8        (1) Subject to appropriation, for payment by the
9    Department of Healthcare and Family Services or by the
10    Department of Human Services of medical bills and related
11    expenses, including administrative expenses, for which the
12    State is responsible under Titles XIX and XXI of the Social
13    Security Act, the Illinois Public Aid Code, the Children's
14    Health Insurance Program Act, the Covering ALL KIDS Health
15    Insurance Act, and the Long Term Acute Care Hospital
16    Quality Improvement Transfer Program Act.
17        (2) For repayment of funds borrowed from other State
18    funds or from outside sources, including interest thereon.
19    (c) The Fund shall consist of the following:
20        (1) Moneys received by the State from short-term
21    borrowing pursuant to the Short Term Borrowing Act on or
22    after the effective date of this amendatory Act of the 96th
23    General Assembly.
24        (2) All federal matching funds received by the Illinois
25    Department of Healthcare and Family Services as a result of
26    expenditures made by the Department that are attributable

 

 

09800SB1329ham003- 46 -LRB098 06018 JWD 46745 a

1    to moneys deposited in the Fund.
2        (3) All federal matching funds received by the Illinois
3    Department of Healthcare and Family Services as a result of
4    federal approval of Title XIX State plan amendment
5    transmittal number 07-09.
6        (4) All other moneys received for the Fund from any
7    other source, including interest earned thereon.
8        (5) All federal matching funds received by the Illinois
9    Department of Healthcare and Family Services as a result of
10    expenditures made by the Department for Medical Assistance
11    from the General Revenue Fund, the Tobacco Settlement
12    Recovery Fund, the Long-Term Care Provider Fund, and the
13    Drug Rebate Fund related to individuals eligible for
14    medical assistance pursuant to the Patient Protection and
15    Affordable Care Act (P.L. 111-148) and Section 5-2 of the
16    Illinois Public Aid Code.
17    (d) In addition to any other transfers that may be provided
18for by law, on the effective date of this amendatory Act of the
1997th General Assembly, or as soon thereafter as practical, the
20State Comptroller shall direct and the State Treasurer shall
21transfer the sum of $365,000,000 from the General Revenue Fund
22into the Healthcare Provider Relief Fund.
23    (e) In addition to any other transfers that may be provided
24for by law, on July 1, 2011, or as soon thereafter as
25practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $160,000,000 from the

 

 

09800SB1329ham003- 47 -LRB098 06018 JWD 46745 a

1General Revenue Fund to the Healthcare Provider Relief Fund.
2    (f) Notwithstanding any other State law to the contrary,
3and in addition to any other transfers that may be provided for
4by law, the State Comptroller shall order transferred and the
5State Treasurer shall transfer $500,000,000 to the Healthcare
6Provider Relief Fund from the General Revenue Fund in equal
7monthly installments of $100,000,000, with the first transfer
8to be made on July 1, 2012, or as soon thereafter as practical,
9and with each of the remaining transfers to be made on August
101, 2012, September 1, 2012, October 1, 2012, and November 1,
112012, or as soon thereafter as practical. This transfer may
12assist the Department of Healthcare and Family Services in
13improving Medical Assistance bill processing timeframes or in
14meeting the possible requirements of Senate Bill 3397, or other
15similar legislation, of the 97th General Assembly should it
16become law.
17    (g) Notwithstanding any other State law to the contrary,
18and in addition to any other transfers that may be provided for
19by law, on July 1, 2013, or as soon thereafter as may be
20practical, the State Comptroller shall direct and the State
21Treasurer shall transfer the sum of $601,000,000 from the
22General Revenue Fund to the Healthcare Provider Relief Fund.
23(Source: P.A. 96-820, eff. 11-18-09; 96-1100, eff. 1-1-11;
2497-44, eff. 6-28-11; 97-641, eff. 12-19-11; 97-689, eff.
256-14-12; 97-732, eff. 6-30-12; revised 7-10-12.)
 

 

 

09800SB1329ham003- 48 -LRB098 06018 JWD 46745 a

1    (30 ILCS 105/6z-93)
2    Sec. 6z-93. FY13/FY14 FY 13 Backlog Payment Fund. The
3FY13/FY14 FY 13 Backlog Payment Fund is created as a special
4fund in the State treasury. Beginning July 1, 2012 and on or
5before December 31, 2013 2012, the State Comptroller shall
6direct and the State Treasurer shall transfer funds from the
7FY13/FY14 FY 13 Backlog Payment Fund to the General Revenue
8Fund as needed for the payment of vouchers and transfers to
9other State funds obligated in State fiscal years year 2012 and
102013, other than costs incurred for claims under the Medical
11Assistance Program.
12(Source: P.A. 97-732, eff. 6-30-12.)
 
13    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
14    Sec. 8.3. Money in the Road Fund shall, if and when the
15State of Illinois incurs any bonded indebtedness for the
16construction of permanent highways, be set aside and used for
17the purpose of paying and discharging annually the principal
18and interest on that bonded indebtedness then due and payable,
19and for no other purpose. The surplus, if any, in the Road Fund
20after the payment of principal and interest on that bonded
21indebtedness then annually due shall be used as follows:
22        first -- to pay the cost of administration of Chapters
23    2 through 10 of the Illinois Vehicle Code, except the cost
24    of administration of Articles I and II of Chapter 3 of that
25    Code; and

 

 

09800SB1329ham003- 49 -LRB098 06018 JWD 46745 a

1        secondly -- for expenses of the Department of
2    Transportation for construction, reconstruction,
3    improvement, repair, maintenance, operation, and
4    administration of highways in accordance with the
5    provisions of laws relating thereto, or for any purpose
6    related or incident to and connected therewith, including
7    the separation of grades of those highways with railroads
8    and with highways and including the payment of awards made
9    by the Illinois Workers' Compensation Commission under the
10    terms of the Workers' Compensation Act or Workers'
11    Occupational Diseases Act for injury or death of an
12    employee of the Division of Highways in the Department of
13    Transportation; or for the acquisition of land and the
14    erection of buildings for highway purposes, including the
15    acquisition of highway right-of-way or for investigations
16    to determine the reasonably anticipated future highway
17    needs; or for making of surveys, plans, specifications and
18    estimates for and in the construction and maintenance of
19    flight strips and of highways necessary to provide access
20    to military and naval reservations, to defense industries
21    and defense-industry sites, and to the sources of raw
22    materials and for replacing existing highways and highway
23    connections shut off from general public use at military
24    and naval reservations and defense-industry sites, or for
25    the purchase of right-of-way, except that the State shall
26    be reimbursed in full for any expense incurred in building

 

 

09800SB1329ham003- 50 -LRB098 06018 JWD 46745 a

1    the flight strips; or for the operating and maintaining of
2    highway garages; or for patrolling and policing the public
3    highways and conserving the peace; or for the operating
4    expenses of the Department relating to the administration
5    of public transportation programs; or, during fiscal year
6    2012 only, for the purposes of a grant not to exceed
7    $8,500,000 to the Regional Transportation Authority on
8    behalf of PACE for the purpose of ADA/Para-transit
9    expenses; or, during fiscal year 2013 only, for the
10    purposes of a grant not to exceed $3,825,000 to the
11    Regional Transportation Authority on behalf of PACE for the
12    purpose of ADA/Para-transit expenses; or, during fiscal
13    year 2014 only, for the purposes of a grant not to exceed
14    $3,825,000 to the Regional Transportation Authority on
15    behalf of PACE for the purpose of ADA/Para-transit
16    expenses; or for any of those purposes or any other purpose
17    that may be provided by law.
18    Appropriations for any of those purposes are payable from
19the Road Fund. Appropriations may also be made from the Road
20Fund for the administrative expenses of any State agency that
21are related to motor vehicles or arise from the use of motor
22vehicles.
23    Beginning with fiscal year 1980 and thereafter, no Road
24Fund monies shall be appropriated to the following Departments
25or agencies of State government for administration, grants, or
26operations; but this limitation is not a restriction upon

 

 

09800SB1329ham003- 51 -LRB098 06018 JWD 46745 a

1appropriating for those purposes any Road Fund monies that are
2eligible for federal reimbursement;
3        1. Department of Public Health;
4        2. Department of Transportation, only with respect to
5    subsidies for one-half fare Student Transportation and
6    Reduced Fare for Elderly, except during fiscal year 2012
7    only when no more than $40,000,000 may be expended and
8    except during fiscal year 2013 only when no more than
9    $17,570,300 may be expended and except during fiscal year
10    2014 only when no more than $17,570,000 may be expended;
11        3. Department of Central Management Services, except
12    for expenditures incurred for group insurance premiums of
13    appropriate personnel;
14        4. Judicial Systems and Agencies.
15    Beginning with fiscal year 1981 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 State Police, except for expenditures
22    with respect to the Division of Operations;
23        2. Department of Transportation, only with respect to
24    Intercity Rail Subsidies, 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

 

 

09800SB1329ham003- 52 -LRB098 06018 JWD 46745 a

1    $26,000,000 may be expended and except during fiscal year
2    2014 only when no more than $38,000,000 may be expended,
3    and Rail Freight Services.
4    Beginning with fiscal year 1982 and thereafter, no Road
5Fund monies shall be appropriated to the following Departments
6or agencies of State government for administration, grants, or
7operations; but this limitation is not a restriction upon
8appropriating for those purposes any Road Fund monies that are
9eligible for federal reimbursement: Department of Central
10Management Services, except for awards made by the Illinois
11Workers' Compensation Commission under the terms of the
12Workers' Compensation Act or Workers' Occupational Diseases
13Act for injury or death of an employee of the Division of
14Highways in the Department of Transportation.
15    Beginning with fiscal year 1984 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 State Police, except not more than 40%
22    of the funds appropriated for the Division of Operations;
23        2. State Officers.
24    Beginning with fiscal year 1984 and thereafter, no Road
25Fund monies shall be appropriated to any Department or agency
26of State government for administration, grants, or operations

 

 

09800SB1329ham003- 53 -LRB098 06018 JWD 46745 a

1except as provided hereafter; but this limitation is not a
2restriction upon appropriating for those purposes any Road Fund
3monies that are eligible for federal reimbursement. It shall
4not be lawful to circumvent the above appropriation limitations
5by governmental reorganization or other methods.
6Appropriations shall be made from the Road Fund only in
7accordance with the provisions of this Section.
8    Money in the Road Fund shall, if and when the State of
9Illinois incurs any bonded indebtedness for the construction of
10permanent highways, be set aside and used for the purpose of
11paying and discharging during each fiscal year the principal
12and interest on that bonded indebtedness as it becomes due and
13payable as provided in the Transportation Bond Act, and for no
14other purpose. The surplus, if any, in the Road Fund after the
15payment of principal and interest on that bonded indebtedness
16then annually due shall be used as follows:
17        first -- to pay the cost of administration of Chapters
18    2 through 10 of the Illinois Vehicle Code; and
19        secondly -- no Road Fund monies derived from fees,
20    excises, or license taxes relating to registration,
21    operation and use of vehicles on public highways or to
22    fuels used for the propulsion of those vehicles, shall be
23    appropriated or expended other than for costs of
24    administering the laws imposing those fees, excises, and
25    license taxes, statutory refunds and adjustments allowed
26    thereunder, administrative costs of the Department of

 

 

09800SB1329ham003- 54 -LRB098 06018 JWD 46745 a

1    Transportation, including, but not limited to, the
2    operating expenses of the Department relating to the
3    administration of public transportation programs, payment
4    of debts and liabilities incurred in construction and
5    reconstruction of public highways and bridges, acquisition
6    of rights-of-way for and the cost of construction,
7    reconstruction, maintenance, repair, and operation of
8    public highways and bridges under the direction and
9    supervision of the State, political subdivision, or
10    municipality collecting those monies, or during fiscal
11    year 2012 only for the purposes of a grant not to exceed
12    $8,500,000 to the Regional Transportation Authority on
13    behalf of PACE for the purpose of ADA/Para-transit
14    expenses, or during fiscal year 2013 only for the purposes
15    of a grant not to exceed $3,825,000 to the Regional
16    Transportation Authority on behalf of PACE for the purpose
17    of ADA/Para-transit expenses, or during fiscal year 2014
18    only for the purposes of a grant not to exceed $3,825,000
19    to the Regional Transportation Authority on behalf of PACE
20    for the purpose of ADA/Para-transit expenses, and the costs
21    for patrolling and policing the public highways (by State,
22    political subdivision, or municipality collecting that
23    money) for enforcement of traffic laws. The separation of
24    grades of such highways with railroads and costs associated
25    with protection of at-grade highway and railroad crossing
26    shall also be permissible.

 

 

09800SB1329ham003- 55 -LRB098 06018 JWD 46745 a

1    Appropriations for any of such purposes are payable from
2the Road Fund or the Grade Crossing Protection Fund as provided
3in Section 8 of the Motor Fuel Tax Law.
4    Except as provided in this paragraph, beginning with fiscal
5year 1991 and thereafter, no Road Fund monies shall be
6appropriated to the Department of State Police for the purposes
7of this Section in excess of its total fiscal year 1990 Road
8Fund appropriations for those purposes unless otherwise
9provided in Section 5g of this Act. For fiscal years 2003,
102004, 2005, 2006, and 2007 only, no Road Fund monies shall be
11appropriated to the Department of State Police for the purposes
12of this Section in excess of $97,310,000. For fiscal year 2008
13only, no Road Fund monies shall be appropriated to the
14Department of State Police for the purposes of this Section in
15excess of $106,100,000. For fiscal year 2009 only, no Road Fund
16monies shall be appropriated to the Department of State Police
17for the purposes of this Section in excess of $114,700,000.
18Beginning in fiscal year 2010, no road fund moneys shall be
19appropriated to the Department of State Police. It shall not be
20lawful to circumvent this limitation on appropriations by
21governmental reorganization or other methods unless otherwise
22provided in Section 5g of this Act.
23    In fiscal year 1994, no Road Fund monies shall be
24appropriated to the Secretary of State for the purposes of this
25Section in excess of the total fiscal year 1991 Road Fund
26appropriations to the Secretary of State for those purposes,

 

 

09800SB1329ham003- 56 -LRB098 06018 JWD 46745 a

1plus $9,800,000. It shall not be lawful to circumvent this
2limitation on appropriations by governmental reorganization or
3other method.
4    Beginning with fiscal year 1995 and thereafter, no Road
5Fund monies shall be appropriated to the Secretary of State for
6the purposes of this Section in excess of the total fiscal year
71994 Road Fund appropriations to the Secretary of State for
8those purposes. It shall not be lawful to circumvent this
9limitation on appropriations by governmental reorganization or
10other methods.
11    Beginning with fiscal year 2000, total Road Fund
12appropriations to the Secretary of State for the purposes of
13this Section shall not exceed the amounts specified for the
14following fiscal years:
15    Fiscal Year 2000$80,500,000;
16    Fiscal Year 2001$80,500,000;
17    Fiscal Year 2002$80,500,000;
18    Fiscal Year 2003$130,500,000;
19    Fiscal Year 2004$130,500,000;
20    Fiscal Year 2005$130,500,000;
21    Fiscal Year 2006 $130,500,000;
22    Fiscal Year 2007 $130,500,000;
23    Fiscal Year 2008$130,500,000;
24    Fiscal Year 2009 $130,500,000.
25    For fiscal year 2010, no road fund moneys shall be
26appropriated to the Secretary of State.

 

 

09800SB1329ham003- 57 -LRB098 06018 JWD 46745 a

1    Beginning in fiscal year 2011, moneys in the Road Fund
2shall be appropriated to the Secretary of State for the
3exclusive purpose of paying refunds due to overpayment of fees
4related to Chapter 3 of the Illinois Vehicle Code unless
5otherwise provided for by law.
6    It shall not be lawful to circumvent this limitation on
7appropriations by governmental reorganization or other
8methods.
9    No new program may be initiated in fiscal year 1991 and
10thereafter that is not consistent with the limitations imposed
11by this Section for fiscal year 1984 and thereafter, insofar as
12appropriation of Road Fund monies is concerned.
13    Nothing in this Section prohibits transfers from the Road
14Fund to the State Construction Account Fund under Section 5e of
15this Act; nor to the General Revenue Fund, as authorized by
16this amendatory Act of the 93rd General Assembly.
17    The additional amounts authorized for expenditure in this
18Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
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    The additional amounts authorized for expenditure by the
25Secretary of State and the Department of State Police in this
26Section by this amendatory Act of the 94th General Assembly

 

 

09800SB1329ham003- 58 -LRB098 06018 JWD 46745 a

1shall be repaid to the Road Fund from the General Revenue Fund
2in the next succeeding fiscal year that the General Revenue
3Fund has a positive budgetary balance, as determined by
4generally accepted accounting principles applicable to
5government.
6(Source: P.A. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72,
7eff. 7-1-11; 97-732, eff. 6-30-12.)
 
8    (30 ILCS 105/8g-1)
9    Sec. 8g-1. FY13 fund transfers.
10    (a) In addition to any other transfers that may be provided
11for by law, on and after July 1, 2012 and until May 1, 2013, at
12the direction of and upon notification from the Governor, the
13State Comptroller shall direct and the State Treasurer shall
14transfer amounts not exceeding a total of $80,000,000 from the
15General Revenue Fund to the Tobacco Settlement Recovery Fund.
16Any amounts so transferred shall be retransferred by the State
17Comptroller and the State Treasurer from the Tobacco Settlement
18Recovery Fund to the General Revenue Fund at the direction of
19and upon notification from the Governor, but in any event on or
20before June 30, 2013.
21    (b) In addition to any other transfers that may be provided
22for by law, on and after July 1, 2013 and until May 1, 2014, at
23the direction of and upon notification from the Governor, the
24State Comptroller shall direct and the State Treasurer shall
25transfer amounts not exceeding a total of $80,000,000 from the

 

 

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1General Revenue Fund to the Tobacco Settlement Recovery Fund.
2Any amounts so transferred shall be retransferred by the State
3Comptroller and the State Treasurer from the Tobacco Settlement
4Recovery Fund to the General Revenue Fund at the direction of
5and upon notification from the Governor, but in any event on or
6before June 30, 2014.
7    (c) In addition to any other transfers that may be provided
8for by law, on July 1, 2013, or as soon thereafter as
9practical, the State Comptroller shall direct and the State
10Treasurer shall transfer the sum of $1,400,000 from the General
11Revenue Fund to the ICJIA Violence Prevention Fund.
12    (d) In addition to any other transfers that may be provided
13for by law, on July 1, 2013, or as soon thereafter as
14practical, the State Comptroller shall direct and the State
15Treasurer shall transfer the sum of $1,500,000 from the General
16Revenue Fund to the Illinois Veterans Assistance Fund.
17    (e) In addition to any other transfers that may be provided
18for by law, on July 1, 2013, or as soon thereafter as
19practical, the State Comptroller shall direct and the State
20Treasurer shall transfer the sum of $500,000 from the General
21Revenue Fund to the Senior Citizens Real Estate Deferred Tax
22Revolving Fund.
23    (f) In addition to any other transfers that may be provided
24for by law, on July 1, 2013, or as soon thereafter as
25practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $4,000,000 from the General

 

 

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1Revenue Fund to the Digital Divide Elimination Fund.
2    (g) In addition to any other transfers that may be provided
3for by law, on July 1, 2013, or as soon thereafter as
4practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $5,000,000 from the General
6Revenue Fund to the Communications Revolving Fund.
7    (h) In addition to any other transfers that may be provided
8for by law, on July 1, 2013, or as soon thereafter as
9practical, the State Comptroller shall direct and the State
10Treasurer shall transfer the sum of $9,800,000 from the General
11Revenue Fund to the Presidential Library and Museum Operating
12Fund.
13(Source: P.A. 97-732, eff. 6-30-12.)
 
14    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
15    Sec. 13.2. Transfers among line item appropriations.
16    (a) Transfers among line item appropriations from the same
17treasury fund for the objects specified in this Section may be
18made in the manner provided in this Section when the balance
19remaining in one or more such line item appropriations is
20insufficient for the purpose for which the appropriation was
21made.
22    (a-1) No transfers may be made from one agency to another
23agency, nor may transfers be made from one institution of
24higher education to another institution of higher education
25except as provided by subsection (a-4).

 

 

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1    (a-2) Except as otherwise provided in this Section,
2transfers may be made only among the objects of expenditure
3enumerated in this Section, except that no funds may be
4transferred from any appropriation for personal services, from
5any appropriation for State contributions to the State
6Employees' Retirement System, from any separate appropriation
7for employee retirement contributions paid by the employer, nor
8from any appropriation for State contribution for employee
9group insurance. During State fiscal year 2005, an agency may
10transfer amounts among its appropriations within the same
11treasury fund for personal services, employee retirement
12contributions paid by employer, and State Contributions to
13retirement systems; notwithstanding and in addition to the
14transfers authorized in subsection (c) of this Section, the
15fiscal year 2005 transfers authorized in this sentence may be
16made in an amount not to exceed 2% of the aggregate amount
17appropriated to an agency within the same treasury fund. During
18State fiscal year 2007, the Departments of Children and Family
19Services, Corrections, Human Services, and Juvenile Justice
20may transfer amounts among their respective appropriations
21within the same treasury fund for personal services, employee
22retirement contributions paid by employer, and State
23contributions to retirement systems. During State fiscal year
242010, the Department of Transportation may transfer amounts
25among their respective appropriations within the same treasury
26fund for personal services, employee retirement contributions

 

 

09800SB1329ham003- 62 -LRB098 06018 JWD 46745 a

1paid by employer, and State contributions to retirement
2systems. During State fiscal years year 2010 and 2014 only, an
3agency may transfer amounts among its respective
4appropriations within the same treasury fund for personal
5services, employee retirement contributions paid by employer,
6and State contributions to retirement systems.
7Notwithstanding, and in addition to, the transfers authorized
8in subsection (c) of this Section, these transfers may be made
9in an amount not to exceed 2% of the aggregate amount
10appropriated to an agency within the same treasury fund.
11    (a-3) Further, if an agency receives a separate
12appropriation for employee retirement contributions paid by
13the employer, any transfer by that agency into an appropriation
14for personal services must be accompanied by a corresponding
15transfer into the appropriation for employee retirement
16contributions paid by the employer, in an amount sufficient to
17meet the employer share of the employee contributions required
18to be remitted to the retirement system.
19    (a-4) Long-Term Care Rebalancing. The Governor may
20designate amounts set aside for institutional services
21appropriated from the General Revenue Fund or any other State
22fund that receives monies for long-term care services to be
23transferred to all State agencies responsible for the
24administration of community-based long-term care programs,
25including, but not limited to, community-based long-term care
26programs administered by the Department of Healthcare and

 

 

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1Family Services, the Department of Human Services, and the
2Department on Aging, provided that the Director of Healthcare
3and Family Services first certifies that the amounts being
4transferred are necessary for the purpose of assisting persons
5in or at risk of being in institutional care to transition to
6community-based settings, including the financial data needed
7to prove the need for the transfer of funds. The total amounts
8transferred shall not exceed 4% in total of the amounts
9appropriated from the General Revenue Fund or any other State
10fund that receives monies for long-term care services for each
11fiscal year. A notice of the fund transfer must be made to the
12General Assembly and posted at a minimum on the Department of
13Healthcare and Family Services website, the Governor's Office
14of Management and Budget website, and any other website the
15Governor sees fit. These postings shall serve as notice to the
16General Assembly of the amounts to be transferred. Notice shall
17be given at least 30 days prior to transfer.
18    (b) In addition to the general transfer authority provided
19under subsection (c), the following agencies have the specific
20transfer authority granted in this subsection:
21    The Department of Healthcare and Family Services is
22authorized to make transfers representing savings attributable
23to not increasing grants due to the births of additional
24children from line items for payments of cash grants to line
25items for payments for employment and social services for the
26purposes outlined in subsection (f) of Section 4-2 of the

 

 

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1Illinois Public Aid Code.
2    The Department of Children and Family Services is
3authorized to make transfers not exceeding 2% of the aggregate
4amount appropriated to it within the same treasury fund for the
5following line items among these same line items: Foster Home
6and Specialized Foster Care and Prevention, Institutions and
7Group Homes and Prevention, and Purchase of Adoption and
8Guardianship Services.
9    The Department on Aging is authorized to make transfers not
10exceeding 2% of the aggregate amount appropriated to it within
11the same treasury fund for the following Community Care Program
12line items among these same line items: purchase of services
13covered by the Community Care Program and Comprehensive Case
14Coordination Homemaker and Senior Companion Services,
15Alternative Senior Services, Case Coordination Units, and
16Adult Day Care Services.
17    The State Treasurer is authorized to make transfers among
18line item appropriations from the Capital Litigation Trust
19Fund, with respect to costs incurred in fiscal years 2002 and
202003 only, when the balance remaining in one or more such line
21item appropriations is insufficient for the purpose for which
22the appropriation was made, provided that no such transfer may
23be made unless the amount transferred is no longer required for
24the purpose for which that appropriation was made.
25    The State Board of Education is authorized to make
26transfers from line item appropriations within the same

 

 

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1treasury fund for General State Aid and General State Aid -
2Hold Harmless, provided that no such transfer may be made
3unless the amount transferred is no longer required for the
4purpose for which that appropriation was made, to the line item
5appropriation for Transitional Assistance when the balance
6remaining in such line item appropriation is insufficient for
7the purpose for which the appropriation was made.
8    The State Board of Education is authorized to make
9transfers between the following line item appropriations
10within the same treasury fund: Disabled Student
11Services/Materials (Section 14-13.01 of the School Code),
12Disabled Student Transportation Reimbursement (Section
1314-13.01 of the School Code), Disabled Student Tuition -
14Private Tuition (Section 14-7.02 of the School Code),
15Extraordinary Special Education (Section 14-7.02b of the
16School Code), Reimbursement for Free Lunch/Breakfast Program,
17Summer School Payments (Section 18-4.3 of the School Code), and
18Transportation - Regular/Vocational Reimbursement (Section
1929-5 of the School Code). Such transfers shall be made only
20when the balance remaining in one or more such line item
21appropriations is insufficient for the purpose for which the
22appropriation was made and provided that no such transfer may
23be made unless the amount transferred is no longer required for
24the purpose for which that appropriation was made.
25    The Department of Healthcare and Family Services is
26authorized to make transfers not exceeding 4% of the aggregate

 

 

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1amount appropriated to it, within the same treasury fund, among
2the various line items appropriated for Medical Assistance.
3    (c) The sum of such transfers for an agency in a fiscal
4year shall not exceed 2% of the aggregate amount appropriated
5to it within the same treasury fund for the following objects:
6Personal Services; Extra Help; Student and Inmate
7Compensation; State Contributions to Retirement Systems; State
8Contributions to Social Security; State Contribution for
9Employee Group Insurance; Contractual Services; Travel;
10Commodities; Printing; Equipment; Electronic Data Processing;
11Operation of Automotive Equipment; Telecommunications
12Services; Travel and Allowance for Committed, Paroled and
13Discharged Prisoners; Library Books; Federal Matching Grants
14for Student Loans; Refunds; Workers' Compensation,
15Occupational Disease, and Tort Claims; and, in appropriations
16to institutions of higher education, Awards and Grants.
17Notwithstanding the above, any amounts appropriated for
18payment of workers' compensation claims to an agency to which
19the authority to evaluate, administer and pay such claims has
20been delegated by the Department of Central Management Services
21may be transferred to any other expenditure object where such
22amounts exceed the amount necessary for the payment of such
23claims.
24    (c-1) Special provisions for State fiscal year 2003.
25Notwithstanding any other provision of this Section to the
26contrary, for State fiscal year 2003 only, transfers among line

 

 

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1item appropriations to an agency from the same treasury fund
2may be made provided that the sum of such transfers for an
3agency in State fiscal year 2003 shall not exceed 3% of the
4aggregate amount appropriated to that State agency for State
5fiscal year 2003 for the following objects: personal services,
6except that no transfer may be approved which reduces the
7aggregate appropriations for personal services within an
8agency; extra help; student and inmate compensation; State
9contributions to retirement systems; State contributions to
10social security; State contributions for employee group
11insurance; contractual services; travel; commodities;
12printing; equipment; electronic data processing; operation of
13automotive equipment; telecommunications services; travel and
14allowance for committed, paroled, and discharged prisoners;
15library books; federal matching grants for student loans;
16refunds; workers' compensation, occupational disease, and tort
17claims; and, in appropriations to institutions of higher
18education, awards and grants.
19    (c-2) Special provisions for State fiscal year 2005.
20Notwithstanding subsections (a), (a-2), and (c), for State
21fiscal year 2005 only, transfers may be made among any line
22item appropriations from the same or any other treasury fund
23for any objects or purposes, without limitation, when the
24balance remaining in one or more such line item appropriations
25is insufficient for the purpose for which the appropriation was
26made, provided that the sum of those transfers by a State

 

 

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1agency shall not exceed 4% of the aggregate amount appropriated
2to that State agency for fiscal year 2005.
3    (d) Transfers among appropriations made to agencies of the
4Legislative and Judicial departments and to the
5constitutionally elected officers in the Executive branch
6require the approval of the officer authorized in Section 10 of
7this Act to approve and certify vouchers. Transfers among
8appropriations made to the University of Illinois, Southern
9Illinois University, Chicago State University, Eastern
10Illinois University, Governors State University, Illinois
11State University, Northeastern Illinois University, Northern
12Illinois University, Western Illinois University, the Illinois
13Mathematics and Science Academy and the Board of Higher
14Education require the approval of the Board of Higher Education
15and the Governor. Transfers among appropriations to all other
16agencies require the approval of the Governor.
17    The officer responsible for approval shall certify that the
18transfer is necessary to carry out the programs and purposes
19for which the appropriations were made by the General Assembly
20and shall transmit to the State Comptroller a certified copy of
21the approval which shall set forth the specific amounts
22transferred so that the Comptroller may change his records
23accordingly. The Comptroller shall furnish the Governor with
24information copies of all transfers approved for agencies of
25the Legislative and Judicial departments and transfers
26approved by the constitutionally elected officials of the

 

 

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1Executive branch other than the Governor, showing the amounts
2transferred and indicating the dates such changes were entered
3on the Comptroller's records.
4    (e) The State Board of Education, in consultation with the
5State Comptroller, may transfer line item appropriations for
6General State Aid between the Common School Fund and the
7Education Assistance Fund. With the advice and consent of the
8Governor's Office of Management and Budget, the State Board of
9Education, in consultation with the State Comptroller, may
10transfer line item appropriations between the General Revenue
11Fund and the Education Assistance Fund for the following
12programs:
13        (1) Disabled Student Personnel Reimbursement (Section
14    14-13.01 of the School Code);
15        (2) Disabled Student Transportation Reimbursement
16    (subsection (b) of Section 14-13.01 of the School Code);
17        (3) Disabled Student Tuition - Private Tuition
18    (Section 14-7.02 of the School Code);
19        (4) Extraordinary Special Education (Section 14-7.02b
20    of the School Code);
21        (5) Reimbursement for Free Lunch/Breakfast Programs;
22        (6) Summer School Payments (Section 18-4.3 of the
23    School Code);
24        (7) Transportation - Regular/Vocational Reimbursement
25    (Section 29-5 of the School Code);
26        (8) Regular Education Reimbursement (Section 18-3 of

 

 

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1    the School Code); and
2        (9) Special Education Reimbursement (Section 14-7.03
3    of the School Code).
4(Source: P.A. 96-37, eff. 7-13-09; 96-820, eff. 11-18-09;
596-959, eff. 7-1-10; 96-1086, eff. 7-16-10; 96-1501, eff.
61-25-11; 97-689, eff. 7-1-12.)
 
7    (30 ILCS 105/25)  (from Ch. 127, par. 161)
8    Sec. 25. Fiscal year limitations.
9    (a) All appropriations shall be available for expenditure
10for the fiscal year or for a lesser period if the Act making
11that appropriation so specifies. A deficiency or emergency
12appropriation shall be available for expenditure only through
13June 30 of the year when the Act making that appropriation is
14enacted unless that Act otherwise provides.
15    (b) Outstanding liabilities as of June 30, payable from
16appropriations which have otherwise expired, may be paid out of
17the expiring appropriations during the 2-month period ending at
18the close of business on August 31. Any service involving
19professional or artistic skills or any personal services by an
20employee whose compensation is subject to income tax
21withholding must be performed as of June 30 of the fiscal year
22in order to be considered an "outstanding liability as of June
2330" that is thereby eligible for payment out of the expiring
24appropriation.
25    (b-1) However, payment of tuition reimbursement claims

 

 

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

 

 

09800SB1329ham003- 72 -LRB098 06018 JWD 46745 a

1interest penalties payable on those liabilities under the State
2Prompt Payment Act, may be paid out of the expiring
3appropriations until December 31, 2011, without regard to the
4fiscal year in which the payment is made, as long as vouchers
5for the liabilities are received by the Comptroller no later
6than August 31, 2011.
7    (b-2.6) All outstanding liabilities as of June 30, 2012,
8payable from appropriations that would otherwise expire at the
9conclusion of the lapse period for fiscal year 2012, and
10interest penalties payable on those liabilities under the State
11Prompt Payment Act, may be paid out of the expiring
12appropriations until December 31, 2012, 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, 2012.
16    (b-2.7) For fiscal years 2012, and 2013, and 2014, interest
17penalties payable under the State Prompt Payment Act associated
18with a voucher for which payment is issued after June 30 may be
19paid out of the next fiscal year's appropriation. The future
20year appropriation must be for the same purpose and from the
21same fund as the original payment. An interest penalty voucher
22submitted against a future year appropriation must be submitted
23within 60 days after the issuance of the associated voucher,
24and the Comptroller must issue the interest payment within 60
25days after acceptance of the interest voucher.
26    (b-3) Medical payments may be made by the Department of

 

 

09800SB1329ham003- 73 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 74 -LRB098 06018 JWD 46745 a

1October 31.
2    (b-5) Medical payments may be made by the Department of
3Human Services from its appropriations relating to substance
4abuse treatment services for any fiscal year, without regard to
5the fact that the medical services being compensated for by
6such payment may have been rendered in a prior fiscal year,
7provided the payments are made on a fee-for-service basis
8consistent with requirements established for Medicaid
9reimbursement by the Department of Healthcare and Family
10Services, except as required by subsection (j) of this Section.
11Beginning on June 30, 2021, medical payments made by the
12Department of Human Services relating to substance abuse
13treatment services payable from appropriations that have
14otherwise expired may be paid out of the expiring appropriation
15during the 4-month period ending at the close of business on
16October 31.
17    (b-6) Additionally, payments may be made by the Department
18of Human Services from its appropriations, or any other State
19agency from its appropriations with the approval of the
20Department of Human Services, from the Immigration Reform and
21Control Fund for purposes authorized pursuant to the
22Immigration Reform and Control Act of 1986, without regard to
23any fiscal year limitations, except as required by subsection
24(j) of this Section. Beginning on June 30, 2021, payments made
25by the Department of Human Services from the Immigration Reform
26and Control Fund for purposes authorized pursuant to the

 

 

09800SB1329ham003- 75 -LRB098 06018 JWD 46745 a

1Immigration Reform and Control Act of 1986 payable from
2appropriations that have otherwise expired may be paid out of
3the expiring appropriation during the 4-month period ending at
4the close of business on October 31.
5    (b-7) Payments may be made in accordance with a plan
6authorized by paragraph (11) or (12) of Section 405-105 of the
7Department of Central Management Services Law from
8appropriations for those payments without regard to fiscal year
9limitations.
10    (b-9) Medical payments not exceeding $150,000,000 may be
11made by the Department on Aging from its appropriations
12relating to the Community Care Program for fiscal year 2014,
13without regard to the fact that the medical services being
14compensated for by such payment may have been rendered in a
15prior fiscal year, provided the payments are made on a
16fee-for-service basis consistent with requirements established
17for Medicaid reimbursement by the Department of Healthcare and
18Family Services, except as required by subsection (j) of this
19Section.
20    (c) Further, payments may be made by the Department of
21Public Health and the Department of Human Services (acting as
22successor to the Department of Public Health under the
23Department of Human Services Act) from their respective
24appropriations for grants for medical care to or on behalf of
25premature and high-mortality risk infants and their mothers and
26for grants for supplemental food supplies provided under the

 

 

09800SB1329ham003- 76 -LRB098 06018 JWD 46745 a

1United States Department of Agriculture Women, Infants and
2Children Nutrition Program, for any fiscal year without regard
3to the fact that the services being compensated for by such
4payment may have been rendered in a prior fiscal year, except
5as required by subsection (j) of this Section. Beginning on
6June 30, 2021, payments made by the Department of Public Health
7and the Department of Human Services from their respective
8appropriations for grants for medical care to or on behalf of
9premature and high-mortality risk infants and their mothers and
10for grants for supplemental food supplies provided under the
11United States Department of Agriculture Women, Infants and
12Children Nutrition Program payable from appropriations that
13have otherwise expired may be paid out of the expiring
14appropriations during the 4-month period ending at the close of
15business on October 31.
16    (d) The Department of Public Health and the Department of
17Human Services (acting as successor to the Department of Public
18Health under the Department of Human Services Act) shall each
19annually submit to the State Comptroller, Senate President,
20Senate Minority Leader, Speaker of the House, House Minority
21Leader, and the respective Chairmen and Minority Spokesmen of
22the Appropriations Committees of the Senate and the House, on
23or before December 31, a report of fiscal year funds used to
24pay for services provided in any prior fiscal year. This report
25shall document by program or service category those
26expenditures from the most recently completed fiscal year used

 

 

09800SB1329ham003- 77 -LRB098 06018 JWD 46745 a

1to pay for services provided in prior fiscal years.
2    (e) The Department of Healthcare and Family Services, the
3Department of Human Services (acting as successor to the
4Department of Public Aid), and the Department of Human Services
5making fee-for-service payments relating to substance abuse
6treatment services provided during a previous fiscal year shall
7each annually submit to the State Comptroller, Senate
8President, Senate Minority Leader, Speaker of the House, House
9Minority Leader, the respective Chairmen and Minority
10Spokesmen of the Appropriations Committees of the Senate and
11the House, on or before November 30, a report that shall
12document by program or service category those expenditures from
13the most recently completed fiscal year used to pay for (i)
14services provided in prior fiscal years and (ii) services for
15which claims were received in prior fiscal years.
16    (f) The Department of Human Services (as successor to the
17Department of Public Aid) shall annually submit to the State
18Comptroller, Senate President, Senate Minority Leader, Speaker
19of the House, House Minority Leader, and the respective
20Chairmen and Minority Spokesmen of the Appropriations
21Committees of the Senate and the House, on or before December
2231, a report of fiscal year funds used to pay for services
23(other than medical care) provided in any prior fiscal year.
24This report shall document by program or service category those
25expenditures from the most recently completed fiscal year used
26to pay for services provided in prior fiscal years.

 

 

09800SB1329ham003- 78 -LRB098 06018 JWD 46745 a

1    (g) In addition, each annual report required to be
2submitted by the Department of Healthcare and Family Services
3under subsection (e) shall include the following information
4with respect to the State's Medicaid program:
5        (1) Explanations of the exact causes of the variance
6    between the previous year's estimated and actual
7    liabilities.
8        (2) Factors affecting the Department of Healthcare and
9    Family Services' liabilities, including but not limited to
10    numbers of aid recipients, levels of medical service
11    utilization by aid recipients, and inflation in the cost of
12    medical services.
13        (3) The results of the Department's efforts to combat
14    fraud and abuse.
15    (h) As provided in Section 4 of the General Assembly
16Compensation Act, any utility bill for service provided to a
17General Assembly member's district office for a period
18including portions of 2 consecutive fiscal years may be paid
19from funds appropriated for such expenditure in either fiscal
20year.
21    (i) An agency which administers a fund classified by the
22Comptroller as an internal service fund may issue rules for:
23        (1) billing user agencies in advance for payments or
24    authorized inter-fund transfers based on estimated charges
25    for goods or services;
26        (2) issuing credits, refunding through inter-fund

 

 

09800SB1329ham003- 79 -LRB098 06018 JWD 46745 a

1    transfers, or reducing future inter-fund transfers during
2    the subsequent fiscal year for all user agency payments or
3    authorized inter-fund transfers received during the prior
4    fiscal year which were in excess of the final amounts owed
5    by the user agency for that period; and
6        (3) issuing catch-up billings to user agencies during
7    the subsequent fiscal year for amounts remaining due when
8    payments or authorized inter-fund transfers received from
9    the user agency during the prior fiscal year were less than
10    the total amount owed for that period.
11User agencies are authorized to reimburse internal service
12funds for catch-up billings by vouchers drawn against their
13respective appropriations for the fiscal year in which the
14catch-up billing was issued or by increasing an authorized
15inter-fund transfer during the current fiscal year. For the
16purposes of this Act, "inter-fund transfers" means transfers
17without the use of the voucher-warrant process, as authorized
18by Section 9.01 of the State Comptroller Act.
19    (i-1) Beginning on July 1, 2021, all outstanding
20liabilities, not payable during the 4-month lapse period as
21described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
22(c) of this Section, that are made from appropriations for that
23purpose for any fiscal year, without regard to the fact that
24the services being compensated for by those payments may have
25been rendered in a prior fiscal year, are limited to only those
26claims that have been incurred but for which a proper bill or

 

 

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1invoice as defined by the State Prompt Payment Act has not been
2received by September 30th following the end of the fiscal year
3in which the service was rendered.
4    (j) Notwithstanding any other provision of this Act, the
5aggregate amount of payments to be made without regard for
6fiscal year limitations as contained in subsections (b-1),
7(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
8determined by using Generally Accepted Accounting Principles,
9shall not exceed the following amounts:
10        (1) $6,000,000,000 for outstanding liabilities related
11    to fiscal year 2012;
12        (2) $5,300,000,000 for outstanding liabilities related
13    to fiscal year 2013;
14        (3) $4,600,000,000 for outstanding liabilities related
15    to fiscal year 2014;
16        (4) $4,000,000,000 for outstanding liabilities related
17    to fiscal year 2015;
18        (5) $3,300,000,000 for outstanding liabilities related
19    to fiscal year 2016;
20        (6) $2,600,000,000 for outstanding liabilities related
21    to fiscal year 2017;
22        (7) $2,000,000,000 for outstanding liabilities related
23    to fiscal year 2018;
24        (8) $1,300,000,000 for outstanding liabilities related
25    to fiscal year 2019;
26        (9) $600,000,000 for outstanding liabilities related

 

 

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1    to fiscal year 2020; and
2        (10) $0 for outstanding liabilities related to fiscal
3    year 2021 and fiscal years thereafter.
4    (k) Department of Healthcare and Family Services Medical
5Assistance Payments.
6        (1) Definition of Medical Assistance.
7            For purposes of this subsection, the term "Medical
8        Assistance" shall include, but not necessarily be
9        limited to, medical programs and services authorized
10        under Titles XIX and XXI of the Social Security Act,
11        the Illinois Public Aid Code, the Children's Health
12        Insurance Program Act, the Covering ALL KIDS Health
13        Insurance Act, the Long Term Acute Care Hospital
14        Quality Improvement Transfer Program Act, and medical
15        care to or on behalf of persons suffering from chronic
16        renal disease, persons suffering from hemophilia, and
17        victims of sexual assault.
18        (2) Limitations on Medical Assistance payments that
19    may be paid from future fiscal year appropriations.
20            (A) The maximum amounts of annual unpaid Medical
21        Assistance bills received and recorded by the
22        Department of Healthcare and Family Services on or
23        before June 30th of a particular fiscal year
24        attributable in aggregate to the General Revenue Fund,
25        Healthcare Provider Relief Fund, Tobacco Settlement
26        Recovery Fund, Long-Term Care Provider Fund, and the

 

 

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1        Drug Rebate Fund that may be paid in total by the
2        Department from future fiscal year Medical Assistance
3        appropriations to those funds are: $700,000,000 for
4        fiscal year 2013 and $100,000,000 for fiscal year 2014
5        and each fiscal year thereafter.
6            (B) Bills for Medical Assistance services rendered
7        in a particular fiscal year, but received and recorded
8        by the Department of Healthcare and Family Services
9        after June 30th of that fiscal year, may be paid from
10        either appropriations for that fiscal year or future
11        fiscal year appropriations for Medical Assistance.
12        Such payments shall not be subject to the requirements
13        of subparagraph (A).
14            (C) Medical Assistance bills received by the
15        Department of Healthcare and Family Services in a
16        particular fiscal year, but subject to payment amount
17        adjustments in a future fiscal year may be paid from a
18        future fiscal year's appropriation for Medical
19        Assistance. Such payments shall not be subject to the
20        requirements of subparagraph (A).
21            (D) Medical Assistance payments made by the
22        Department of Healthcare and Family Services from
23        funds other than those specifically referenced in
24        subparagraph (A) may be made from appropriations for
25        those purposes for any fiscal year without regard to
26        the fact that the Medical Assistance services being

 

 

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1        compensated for by such payment may have been rendered
2        in a prior fiscal year. Such payments shall not be
3        subject to the requirements of subparagraph (A).
4        (3) Extended lapse period for Department of Healthcare
5    and Family Services Medical Assistance payments.
6    Notwithstanding any other State law to the contrary,
7    outstanding Department of Healthcare and Family Services
8    Medical Assistance liabilities, as of June 30th, payable
9    from appropriations which have otherwise expired, may be
10    paid out of the expiring appropriations during the 6-month
11    period ending at the close of business on December 31st.
12    (l) The changes to this Section made by Public Act 97-691
13shall be effective for payment of Medical Assistance bills
14incurred in fiscal year 2013 and future fiscal years. The
15changes to this Section made by Public Act 97-691 shall not be
16applied to Medical Assistance bills incurred in fiscal year
172012 or prior fiscal years.
18    (m) The Comptroller must issue payments against
19outstanding liabilities that were received prior to the lapse
20period deadlines set forth in this Section as soon thereafter
21as practical, but no payment may be issued after the 4 months
22following the lapse period deadline without the signed
23authorization of the Comptroller and the Governor.
24(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11;
2597-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff.
268-10-12; 98-8, eff. 5-3-13.)
 

 

 

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1    Section 5-35. The Illinois Income Tax Act is amended by
2changing Section 901 as follows:
 
3    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
4    Sec. 901. Collection Authority.
5    (a) In general.
6    The Department shall collect the taxes imposed by this Act.
7The Department shall collect certified past due child support
8amounts under Section 2505-650 of the Department of Revenue Law
9(20 ILCS 2505/2505-650). Except as provided in subsections (c),
10(e), (f), and (g) of this Section, money collected pursuant to
11subsections (a) and (b) of Section 201 of this Act shall be
12paid into the General Revenue Fund in the State treasury; money
13collected pursuant to subsections (c) and (d) of Section 201 of
14this Act shall be paid into the Personal Property Tax
15Replacement Fund, a special fund in the State Treasury; and
16money collected under Section 2505-650 of the Department of
17Revenue Law (20 ILCS 2505/2505-650) shall be paid into the
18Child Support Enforcement Trust Fund, a special fund outside
19the State Treasury, or to the State Disbursement Unit
20established under Section 10-26 of the Illinois Public Aid
21Code, as directed by the Department of Healthcare and Family
22Services.
23    (b) Local Government Distributive Fund.
24    Beginning August 1, 1969, and continuing through June 30,

 

 

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11994, the Treasurer shall transfer each month from the General
2Revenue Fund to a special fund in the State treasury, to be
3known as the "Local Government Distributive Fund", an amount
4equal to 1/12 of the net revenue realized from the tax imposed
5by subsections (a) and (b) of Section 201 of this Act during
6the preceding month. Beginning July 1, 1994, and continuing
7through June 30, 1995, the Treasurer shall transfer each month
8from the General Revenue Fund to the Local Government
9Distributive Fund an amount equal to 1/11 of the net revenue
10realized from the tax imposed by subsections (a) and (b) of
11Section 201 of this Act during the preceding month. Beginning
12July 1, 1995 and continuing through January 31, 2011, the
13Treasurer shall transfer each month from the General Revenue
14Fund to the Local Government Distributive Fund an amount equal
15to the net of (i) 1/10 of the net revenue realized from the tax
16imposed by subsections (a) and (b) of Section 201 of the
17Illinois Income Tax Act during the preceding month (ii) minus,
18beginning July 1, 2003 and ending June 30, 2004, $6,666,666,
19and beginning July 1, 2004, zero. Beginning February 1, 2011,
20and continuing through January 31, 2015, the Treasurer shall
21transfer each month from the General Revenue Fund to the Local
22Government Distributive Fund an amount equal to the sum of (i)
236% (10% of the ratio of the 3% individual income tax rate prior
24to 2011 to the 5% individual income tax rate after 2010) of the
25net revenue realized from the tax imposed by subsections (a)
26and (b) of Section 201 of this Act upon individuals, trusts,

 

 

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1and estates during the preceding month and (ii) 6.86% (10% of
2the ratio of the 4.8% corporate income tax rate prior to 2011
3to the 7% corporate income tax rate after 2010) of the net
4revenue realized from the tax imposed by subsections (a) and
5(b) of Section 201 of this Act upon corporations during the
6preceding month. Beginning February 1, 2015 and continuing
7through January 31, 2025, the Treasurer shall transfer each
8month from the General Revenue Fund to the Local Government
9Distributive Fund an amount equal to the sum of (i) 8% (10% of
10the ratio of the 3% individual income tax rate prior to 2011 to
11the 3.75% individual income tax rate after 2014) of the net
12revenue realized from the tax imposed by subsections (a) and
13(b) of Section 201 of this Act upon individuals, trusts, and
14estates during the preceding month and (ii) 9.14% (10% of the
15ratio of the 4.8% corporate income tax rate prior to 2011 to
16the 5.25% corporate income tax rate after 2014) of the net
17revenue realized from the tax imposed by subsections (a) and
18(b) of Section 201 of this Act upon corporations during the
19preceding month. Beginning February 1, 2025, the Treasurer
20shall transfer each month from the General Revenue Fund to the
21Local Government Distributive Fund an amount equal to the sum
22of (i) 9.23% (10% of the ratio of the 3% individual income tax
23rate prior to 2011 to the 3.25% individual income tax rate
24after 2024) of the net revenue realized from the tax imposed by
25subsections (a) and (b) of Section 201 of this Act upon
26individuals, trusts, and estates during the preceding month and

 

 

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1(ii) 10% of the net revenue realized from the tax imposed by
2subsections (a) and (b) of Section 201 of this Act upon
3corporations during the preceding month. Net revenue realized
4for a month shall be defined as the revenue from the tax
5imposed by subsections (a) and (b) of Section 201 of this Act
6which is deposited in the General Revenue Fund, the Education
7Assistance Fund, the Income Tax Surcharge Local Government
8Distributive Fund, the Fund for the Advancement of Education,
9and the Commitment to Human Services Fund during the month
10minus the amount paid out of the General Revenue Fund in State
11warrants during that same month as refunds to taxpayers for
12overpayment of liability under the tax imposed by subsections
13(a) and (b) of Section 201 of this Act.
14    (c) Deposits Into Income Tax Refund Fund.
15        (1) Beginning on January 1, 1989 and thereafter, the
16    Department shall deposit a percentage of the amounts
17    collected pursuant to subsections (a) and (b)(1), (2), and
18    (3), of Section 201 of this Act into a fund in the State
19    treasury known as the Income Tax Refund Fund. The
20    Department shall deposit 6% of such amounts during the
21    period beginning January 1, 1989 and ending on June 30,
22    1989. Beginning with State fiscal year 1990 and for each
23    fiscal year thereafter, the percentage deposited into the
24    Income Tax Refund Fund during a fiscal year shall be the
25    Annual Percentage. For fiscal years 1999 through 2001, the
26    Annual Percentage shall be 7.1%. For fiscal year 2003, the

 

 

09800SB1329ham003- 88 -LRB098 06018 JWD 46745 a

1    Annual Percentage shall be 8%. For fiscal year 2004, the
2    Annual Percentage shall be 11.7%. Upon the effective date
3    of this amendatory Act of the 93rd General Assembly, the
4    Annual Percentage shall be 10% for fiscal year 2005. For
5    fiscal year 2006, the Annual Percentage shall be 9.75%. For
6    fiscal year 2007, the Annual Percentage shall be 9.75%. For
7    fiscal year 2008, the Annual Percentage shall be 7.75%. For
8    fiscal year 2009, the Annual Percentage shall be 9.75%. For
9    fiscal year 2010, the Annual Percentage shall be 9.75%. For
10    fiscal year 2011, the Annual Percentage shall be 8.75%. For
11    fiscal year 2012, the Annual Percentage shall be 8.75%. For
12    fiscal year 2013, the Annual Percentage shall be 9.75%. For
13    fiscal year 2014, the Annual Percentage shall be 9.5%. For
14    all other fiscal years, the Annual Percentage shall be
15    calculated as a fraction, the numerator of which shall be
16    the amount of refunds approved for payment by the
17    Department during the preceding fiscal year as a result of
18    overpayment of tax liability under subsections (a) and
19    (b)(1), (2), and (3) of Section 201 of this Act plus the
20    amount of such refunds remaining approved but unpaid at the
21    end of the preceding fiscal year, minus the amounts
22    transferred into the Income Tax Refund Fund from the
23    Tobacco Settlement Recovery Fund, and the denominator of
24    which shall be the amounts which will be collected pursuant
25    to subsections (a) and (b)(1), (2), and (3) of Section 201
26    of this Act during the preceding fiscal year; except that

 

 

09800SB1329ham003- 89 -LRB098 06018 JWD 46745 a

1    in State fiscal year 2002, the Annual Percentage shall in
2    no event exceed 7.6%. The Director of Revenue shall certify
3    the Annual Percentage to the Comptroller on the last
4    business day of the fiscal year immediately preceding the
5    fiscal year for which it is to be effective.
6        (2) Beginning on January 1, 1989 and thereafter, the
7    Department shall deposit a percentage of the amounts
8    collected pursuant to subsections (a) and (b)(6), (7), and
9    (8), (c) and (d) of Section 201 of this Act into a fund in
10    the State treasury known as the Income Tax Refund Fund. The
11    Department shall deposit 18% of such amounts during the
12    period beginning January 1, 1989 and ending on June 30,
13    1989. Beginning with State fiscal year 1990 and for each
14    fiscal year thereafter, the percentage deposited into the
15    Income Tax Refund Fund during a fiscal year shall be the
16    Annual Percentage. For fiscal years 1999, 2000, and 2001,
17    the Annual Percentage shall be 19%. For fiscal year 2003,
18    the Annual Percentage shall be 27%. For fiscal year 2004,
19    the Annual Percentage shall be 32%. Upon the effective date
20    of this amendatory Act of the 93rd General Assembly, the
21    Annual Percentage shall be 24% for fiscal year 2005. For
22    fiscal year 2006, the Annual Percentage shall be 20%. For
23    fiscal year 2007, the Annual Percentage shall be 17.5%. For
24    fiscal year 2008, the Annual Percentage shall be 15.5%. For
25    fiscal year 2009, the Annual Percentage shall be 17.5%. For
26    fiscal year 2010, the Annual Percentage shall be 17.5%. For

 

 

09800SB1329ham003- 90 -LRB098 06018 JWD 46745 a

1    fiscal year 2011, the Annual Percentage shall be 17.5%. For
2    fiscal year 2012, the Annual Percentage shall be 17.5%. For
3    fiscal year 2013, the Annual Percentage shall be 14%. For
4    fiscal year 2014, the Annual Percentage shall be 13.4%. For
5    all other fiscal years, the Annual Percentage shall be
6    calculated as a fraction, the numerator of which shall be
7    the amount of refunds approved for payment by the
8    Department during the preceding fiscal year as a result of
9    overpayment of tax liability under subsections (a) and
10    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
11    Act plus the amount of such refunds remaining approved but
12    unpaid at the end of the preceding fiscal year, and the
13    denominator of which shall be the amounts which will be
14    collected pursuant to subsections (a) and (b)(6), (7), and
15    (8), (c) and (d) of Section 201 of this Act during the
16    preceding fiscal year; except that in State fiscal year
17    2002, the Annual Percentage shall in no event exceed 23%.
18    The Director of Revenue shall certify the Annual Percentage
19    to the Comptroller on the last business day of the fiscal
20    year immediately preceding the fiscal year for which it is
21    to be effective.
22        (3) The Comptroller shall order transferred and the
23    Treasurer shall transfer from the Tobacco Settlement
24    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
25    in January, 2001, (ii) $35,000,000 in January, 2002, and
26    (iii) $35,000,000 in January, 2003.

 

 

09800SB1329ham003- 91 -LRB098 06018 JWD 46745 a

1    (d) Expenditures from Income Tax Refund Fund.
2        (1) Beginning January 1, 1989, money in the Income Tax
3    Refund Fund shall be expended exclusively for the purpose
4    of paying refunds resulting from overpayment of tax
5    liability under Section 201 of this Act, for paying rebates
6    under Section 208.1 in the event that the amounts in the
7    Homeowners' Tax Relief Fund are insufficient for that
8    purpose, and for making transfers pursuant to this
9    subsection (d).
10        (2) The Director shall order payment of refunds
11    resulting from overpayment of tax liability under Section
12    201 of this Act from the Income Tax Refund Fund only to the
13    extent that amounts collected pursuant to Section 201 of
14    this Act and transfers pursuant to this subsection (d) and
15    item (3) of subsection (c) have been deposited and retained
16    in the Fund.
17        (3) As soon as possible after the end of each fiscal
18    year, the Director shall order transferred and the State
19    Treasurer and State Comptroller shall transfer from the
20    Income Tax Refund Fund to the Personal Property Tax
21    Replacement Fund an amount, certified by the Director to
22    the Comptroller, equal to the excess of the amount
23    collected pursuant to subsections (c) and (d) of Section
24    201 of this Act deposited into the Income Tax Refund Fund
25    during the fiscal year over the amount of refunds resulting
26    from overpayment of tax liability under subsections (c) and

 

 

09800SB1329ham003- 92 -LRB098 06018 JWD 46745 a

1    (d) of Section 201 of this Act paid from the Income Tax
2    Refund Fund during the fiscal year.
3        (4) As soon as possible after the end of each fiscal
4    year, the Director shall order transferred and the State
5    Treasurer and State Comptroller shall transfer from the
6    Personal Property Tax Replacement Fund to the Income Tax
7    Refund Fund an amount, certified by the Director to the
8    Comptroller, equal to the excess of the amount of refunds
9    resulting from overpayment of tax liability under
10    subsections (c) and (d) of Section 201 of this Act paid
11    from the Income Tax Refund Fund during the fiscal year over
12    the amount collected pursuant to subsections (c) and (d) of
13    Section 201 of this Act deposited into the Income Tax
14    Refund Fund during the fiscal year.
15        (4.5) As soon as possible after the end of fiscal year
16    1999 and of each fiscal year thereafter, the Director shall
17    order transferred and the State Treasurer and State
18    Comptroller shall transfer from the Income Tax Refund Fund
19    to the General Revenue Fund any surplus remaining in the
20    Income Tax Refund Fund as of the end of such fiscal year;
21    excluding for fiscal years 2000, 2001, and 2002 amounts
22    attributable to transfers under item (3) of subsection (c)
23    less refunds resulting from the earned income tax credit.
24        (5) This Act shall constitute an irrevocable and
25    continuing appropriation from the Income Tax Refund Fund
26    for the purpose of paying refunds upon the order of the

 

 

09800SB1329ham003- 93 -LRB098 06018 JWD 46745 a

1    Director in accordance with the provisions of this Section.
2    (e) Deposits into the Education Assistance Fund and the
3Income Tax Surcharge Local Government Distributive Fund.
4    On July 1, 1991, and thereafter, of the amounts collected
5pursuant to subsections (a) and (b) of Section 201 of this Act,
6minus deposits into the Income Tax Refund Fund, the Department
7shall deposit 7.3% into the Education Assistance Fund in the
8State Treasury. Beginning July 1, 1991, and continuing through
9January 31, 1993, of the amounts collected pursuant to
10subsections (a) and (b) of Section 201 of the Illinois Income
11Tax Act, minus deposits into the Income Tax Refund Fund, the
12Department shall deposit 3.0% into the Income Tax Surcharge
13Local Government Distributive Fund in the State Treasury.
14Beginning February 1, 1993 and continuing through June 30,
151993, of the amounts collected pursuant to subsections (a) and
16(b) of Section 201 of the Illinois Income Tax Act, minus
17deposits into the Income Tax Refund Fund, the Department shall
18deposit 4.4% into the Income Tax Surcharge Local Government
19Distributive Fund in the State Treasury. Beginning July 1,
201993, and continuing through June 30, 1994, of the amounts
21collected under subsections (a) and (b) of Section 201 of this
22Act, minus deposits into the Income Tax Refund Fund, the
23Department shall deposit 1.475% into the Income Tax Surcharge
24Local Government Distributive Fund in the State Treasury.
25    (f) Deposits into the Fund for the Advancement of
26Education. Beginning February 1, 2015, the Department shall

 

 

09800SB1329ham003- 94 -LRB098 06018 JWD 46745 a

1deposit the following portions of the revenue realized from the
2tax imposed upon individuals, trusts, and estates by
3subsections (a) and (b) of Section 201 of this Act during the
4preceding month, minus deposits into the Income Tax Refund
5Fund, into the Fund for the Advancement of Education:
6        (1) beginning February 1, 2015, and prior to February
7    1, 2025, 1/30; and
8        (2) beginning February 1, 2025, 1/26.
9    If the rate of tax imposed by subsection (a) and (b) of
10Section 201 is reduced pursuant to Section 201.5 of this Act,
11the Department shall not make the deposits required by this
12subsection (f) on or after the effective date of the reduction.
13    (g) Deposits into the Commitment to Human Services Fund.
14Beginning February 1, 2015, the Department shall deposit the
15following portions of the revenue realized from the tax imposed
16upon individuals, trusts, and estates by subsections (a) and
17(b) of Section 201 of this Act during the preceding month,
18minus deposits into the Income Tax Refund Fund, into the
19Commitment to Human Services Fund:
20        (1) beginning February 1, 2015, and prior to February
21    1, 2025, 1/30; and
22        (2) beginning February 1, 2025, 1/26.
23    If the rate of tax imposed by subsection (a) and (b) of
24Section 201 is reduced pursuant to Section 201.5 of this Act,
25the Department shall not make the deposits required by this
26subsection (g) on or after the effective date of the reduction.

 

 

09800SB1329ham003- 95 -LRB098 06018 JWD 46745 a

1(Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09;
296-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff. 7-1-11;
397-732, eff. 6-30-12.)
 
4    Section 5-40. The Use Tax Act is amended by changing
5Section 9 as follows:
 
6    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
7    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. In the
19case of retailers who report and pay the tax on a transaction
20by transaction basis, as provided in this Section, such
21discount shall be taken with each such tax remittance instead
22of when such retailer files his periodic return. A retailer
23need not remit that part of any tax collected by him to the
24extent that he is required to remit and does remit the tax

 

 

09800SB1329ham003- 96 -LRB098 06018 JWD 46745 a

1imposed by the Retailers' Occupation Tax Act, with respect to
2the sale of the same property.
3    Where such tangible personal property is sold under a
4conditional sales contract, or under any other form of sale
5wherein the payment of the principal sum, or a part thereof, is
6extended beyond the close of the period for which the return is
7filed, the retailer, in collecting the tax (except as to motor
8vehicles, watercraft, aircraft, and trailers that are required
9to be registered with an agency of this State), may collect for
10each tax return period, only the tax applicable to that part of
11the selling price actually received during such tax return
12period.
13    Except as provided in this Section, on or before the
14twentieth day of each calendar month, such retailer shall file
15a return for the preceding calendar month. Such return shall be
16filed on forms prescribed by the Department and shall furnish
17such information as the Department may reasonably require.
18    The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25        1. The name of the seller;
26        2. The address of the principal place of business from

 

 

09800SB1329ham003- 97 -LRB098 06018 JWD 46745 a

1    which he engages in the business of selling tangible
2    personal property at retail in this State;
3        3. The total amount of taxable receipts received by him
4    during the preceding calendar month from sales of tangible
5    personal property by him during such preceding calendar
6    month, including receipts from charge and time sales, but
7    less all deductions allowed by law;
8        4. The amount of credit provided in Section 2d of this
9    Act;
10        5. The amount of tax due;
11        5-5. The signature of the taxpayer; and
12        6. Such other reasonable information as the Department
13    may require.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1995, a taxpayer who has
25an average monthly tax liability of $50,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

09800SB1329ham003- 98 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 99 -LRB098 06018 JWD 46745 a

1payments by electronic funds transfer shall make those payments
2in the manner authorized by the Department.
3    The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6    Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Retailers'
8Occupation Tax Act, the Service Occupation Tax Act, the Service
9Use Tax Act was $10,000 or more during the preceding 4 complete
10calendar quarters, he shall file a return with the Department
11each month by the 20th day of the month next following the
12month during which such tax liability is incurred and shall
13make payments to the Department on or before the 7th, 15th,
1422nd and last day of the month during which such liability is
15incurred. On and after October 1, 2000, if the taxpayer's
16average monthly tax liability to the Department under this Act,
17the Retailers' Occupation Tax Act, the Service Occupation Tax
18Act, and the Service Use Tax Act was $20,000 or more during the
19preceding 4 complete calendar quarters, he shall file a return
20with the Department each month by the 20th day of the month
21next following the month during which such tax liability is
22incurred and shall make payment to the Department on or before
23the 7th, 15th, 22nd and last day of the month during which such
24liability is incurred. If the month during which such tax
25liability is incurred began prior to January 1, 1985, each
26payment shall be in an amount equal to 1/4 of the taxpayer's

 

 

09800SB1329ham003- 100 -LRB098 06018 JWD 46745 a

1actual liability for the month or an amount set by the
2Department not to exceed 1/4 of the average monthly liability
3of the taxpayer to the Department for the preceding 4 complete
4calendar quarters (excluding the month of highest liability and
5the month of lowest liability in such 4 quarter period). If the
6month during which such tax liability is incurred begins on or
7after January 1, 1985, and prior to January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 27.5% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1987, and prior to January 1, 1988, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 26.25% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1988, and prior to January 1, 1989, or
18begins on or after January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year. If the month during which
22such tax liability is incurred begins on or after January 1,
231989, and prior to January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year or 100% of the taxpayer's

 

 

09800SB1329ham003- 101 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 102 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 103 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 104 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 105 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 106 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 107 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 108 -LRB098 06018 JWD 46745 a

1that is involved (if titling or registration is required) in
2support of such purchaser's application for an Illinois
3certificate or other evidence of title or registration to such
4tangible personal property.
5    No retailer's failure or refusal to remit tax under this
6Act precludes a user, who has paid the proper tax to the
7retailer, from obtaining his certificate of title or other
8evidence of title or registration (if titling or registration
9is required) upon satisfying the Department that such user has
10paid the proper tax (if tax is due) to the retailer. The
11Department shall adopt appropriate rules to carry out the
12mandate of this paragraph.
13    If the user who would otherwise pay tax to the retailer
14wants the transaction reporting return filed and the payment of
15tax or proof of exemption made to the Department before the
16retailer is willing to take these actions and such user has not
17paid the tax to the retailer, such user may certify to the fact
18of such delay by the retailer, and may (upon the Department
19being satisfied of the truth of such certification) transmit
20the information required by the transaction reporting return
21and the remittance for tax or proof of exemption directly to
22the Department and obtain his tax receipt or exemption
23determination, in which event the transaction reporting return
24and tax remittance (if a tax payment was required) shall be
25credited by the Department to the proper retailer's account
26with the Department, but without the 2.1% or 1.75% discount

 

 

09800SB1329ham003- 109 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 110 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 111 -LRB098 06018 JWD 46745 a

1general rate on the selling price of tangible personal property
2which is purchased outside Illinois at retail from a retailer
3and which is titled or registered by an agency of this State's
4government.
5    Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund, a special
7fund in the State Treasury, 20% of the net revenue realized for
8the preceding month from the 6.25% general rate on the selling
9price of tangible personal property, other than tangible
10personal property which is purchased outside Illinois at retail
11from a retailer and which is titled or registered by an agency
12of this State's government.
13    Beginning August 1, 2000, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 100% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol. Beginning
17September 1, 2010, each month the Department shall pay into the
18State and Local Sales Tax Reform Fund 100% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of sales tax holiday items.
21    Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund 16% of the net revenue
23realized for the preceding month from the 6.25% general rate on
24the selling price of tangible personal property which is
25purchased outside Illinois at retail from a retailer and which
26is titled or registered by an agency of this State's

 

 

09800SB1329ham003- 112 -LRB098 06018 JWD 46745 a

1government.
2    Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8is now taxed at 6.25%.
9    Beginning July 1, 2011, each month the Department shall pay
10into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
11realized for the preceding month from the 6.25% general rate on
12the selling price of sorbents used in Illinois in the process
13of sorbent injection as used to comply with the Environmental
14Protection Act or the federal Clean Air Act, but the total
15payment into the Clean Air Act (CAA) Permit Fund under this Act
16and the Retailers' Occupation Tax Act shall not exceed
17$2,000,000 in any fiscal year.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to Section 3
26of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

 

 

09800SB1329ham003- 113 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 114 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 115 -LRB098 06018 JWD 46745 a

1preceding sentence. The moneys received by the Department
2pursuant to this Act and required to be deposited into the
3Build Illinois Fund are subject to the pledge, claim and charge
4set forth in Section 12 of the Build Illinois Bond Act.
5    Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of the sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
17Fiscal YearTotal Deposit
181993         $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000
262001 80,000,000

 

 

09800SB1329ham003- 116 -LRB098 06018 JWD 46745 a

12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019221,000,000
192020233,000,000
202021246,000,000
212022260,000,000
222023275,000,000
232024 275,000,000
242025 275,000,000
252026 279,000,000
262027 292,000,000

 

 

09800SB1329ham003- 117 -LRB098 06018 JWD 46745 a

12028 307,000,000
22029 322,000,000
32030 338,000,000
42031 350,000,000
52032 350,000,000
6and
7each fiscal year
8thereafter that bonds
9are outstanding under
10Section 13.2 of the
11Metropolitan Pier and
12Exposition Authority Act,
13but not after fiscal year 2060.
14    Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Pier and Exposition
21Authority Act, plus cumulative deficiencies in the deposits
22required under this Section for previous months and years,
23shall be deposited into the McCormick Place Expansion Project
24Fund, until the full amount requested for the fiscal year, but
25not in excess of the amount specified above as "Total Deposit",
26has been deposited.

 

 

09800SB1329ham003- 118 -LRB098 06018 JWD 46745 a

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 July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois Tax
6Increment Fund 0.27% of 80% of the net revenue realized for the
7preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a 25-year
14period, the Department shall each month pay into the Energy
15Infrastructure Fund 80% of the net revenue realized from the
166.25% general rate on the selling price of Illinois-mined coal
17that was sold to an eligible business. For purposes of this
18paragraph, the term "eligible business" means a new electric
19generating facility certified pursuant to Section 605-332 of
20the Department of Commerce and Economic Opportunity Law of the
21Civil Administrative Code of Illinois.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, 75% thereof shall be paid into the State
24Treasury and 25% shall be reserved in a special account and
25used only for the transfer to the Common School Fund as part of
26the monthly transfer from the General Revenue Fund in

 

 

09800SB1329ham003- 119 -LRB098 06018 JWD 46745 a

1accordance with Section 8a of the State Finance Act.
2    As soon as possible after the first day of each month, upon
3certification of the Department of Revenue, the Comptroller
4shall order transferred and the Treasurer shall transfer from
5the General Revenue Fund to the Motor Fuel Tax Fund an amount
6equal to 1.7% of 80% of the net revenue realized under this Act
7for the second preceding month. Beginning April 1, 2000, this
8transfer is no longer required and shall not be made.
9    Net revenue realized for a month shall be the revenue
10collected by the State pursuant to this Act, less the amount
11paid out during that month as refunds to taxpayers for
12overpayment of liability.
13    For greater simplicity of administration, manufacturers,
14importers and wholesalers whose products are sold at retail in
15Illinois by numerous retailers, and who wish to do so, may
16assume the responsibility for accounting and paying to the
17Department all tax accruing under this Act with respect to such
18sales, if the retailers who are affected do not make written
19objection to the Department to this arrangement.
20(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
21eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
2297-333, eff. 8-12-11.)
 
23    Section 5-45. The Service Use Tax Act is amended by
24changing Section 9 as follows:
 

 

 

09800SB1329ham003- 120 -LRB098 06018 JWD 46745 a

1    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax (except as otherwise provided) at the time when he
5is required to file his return for the period during which such
6tax was collected, less a discount of 2.1% prior to January 1,
71990 and 1.75% on and after January 1, 1990, or $5 per calendar
8year, whichever is greater, which is allowed to reimburse the
9serviceman for expenses incurred in collecting the tax, keeping
10records, preparing and filing returns, remitting the tax and
11supplying data to the Department on request. A serviceman need
12not remit that part of any tax collected by him to the extent
13that he is required to pay and does pay the tax imposed by the
14Service Occupation Tax Act with respect to his sale of service
15involving the incidental transfer by him of the same property.
16    Except as provided hereinafter in this Section, on or
17before the twentieth day of each calendar month, such
18serviceman shall file a return for the preceding calendar month
19in accordance with reasonable Rules and Regulations to be
20promulgated by the Department. Such return shall be filed on a
21form prescribed by the Department and shall contain such
22information as the Department may reasonably require.
23    The Department may require returns to be filed on a
24quarterly basis. If so required, a return for each calendar
25quarter shall be filed on or before the twentieth day of the
26calendar month following the end of such calendar quarter. The

 

 

09800SB1329ham003- 121 -LRB098 06018 JWD 46745 a

1taxpayer shall also file a return with the Department for each
2of the first two months of each calendar quarter, on or before
3the twentieth day of the following calendar month, stating:
4        1. The name of the seller;
5        2. The address of the principal place of business from
6    which he engages in business as a serviceman in this State;
7        3. The total amount of taxable receipts received by him
8    during the preceding calendar month, including receipts
9    from charge and time sales, but less all deductions allowed
10    by law;
11        4. The amount of credit provided in Section 2d of this
12    Act;
13        5. The amount of tax due;
14        5-5. The signature of the taxpayer; and
15        6. Such other reasonable information as the Department
16    may require.
17    If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21    Beginning October 1, 1993, a taxpayer who has an average
22monthly tax liability of $150,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1994, a taxpayer who has
25an average monthly tax liability of $100,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

09800SB1329ham003- 122 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 123 -LRB098 06018 JWD 46745 a

1with the permission of the Department.
2    All taxpayers required to make payment by electronic funds
3transfer and any taxpayers authorized to voluntarily make
4payments by electronic funds transfer shall make those payments
5in the manner authorized by the Department.
6    The Department shall adopt such rules as are necessary to
7effectuate a program of electronic funds transfer and the
8requirements of this Section.
9    If the serviceman is otherwise required to file a monthly
10return and if the serviceman's average monthly tax liability to
11the Department does not exceed $200, the Department may
12authorize his returns to be filed on a quarter annual basis,
13with the return for January, February and March of a given year
14being due by April 20 of such year; with the return for April,
15May and June of a given year being due by July 20 of such year;
16with the return for July, August and September of a given year
17being due by October 20 of such year, and with the return for
18October, November and December of a given year being due by
19January 20 of the following year.
20    If the serviceman is otherwise required to file a monthly
21or quarterly return and if the serviceman's average monthly tax
22liability to the Department does not exceed $50, the Department
23may authorize his returns to be filed on an annual basis, with
24the return for a given year being due by January 20 of the
25following year.
26    Such quarter annual and annual returns, as to form and

 

 

09800SB1329ham003- 124 -LRB098 06018 JWD 46745 a

1substance, shall be subject to the same requirements as monthly
2returns.
3    Notwithstanding any other provision in this Act concerning
4the time within which a serviceman may file his return, in the
5case of any serviceman who ceases to engage in a kind of
6business which makes him responsible for filing returns under
7this Act, such serviceman shall file a final return under this
8Act with the Department not more than 1 month after
9discontinuing such business.
10    Where a serviceman collects the tax with respect to the
11selling price of property which he sells and the purchaser
12thereafter returns such property and the serviceman refunds the
13selling price thereof to the purchaser, such serviceman shall
14also refund, to the purchaser, the tax so collected from the
15purchaser. When filing his return for the period in which he
16refunds such tax to the purchaser, the serviceman may deduct
17the amount of the tax so refunded by him to the purchaser from
18any other Service Use Tax, Service Occupation Tax, retailers'
19occupation tax or use tax which such serviceman may be required
20to pay or remit to the Department, as shown by such return,
21provided that the amount of the tax to be deducted shall
22previously have been remitted to the Department by such
23serviceman. If the serviceman shall not previously have
24remitted the amount of such tax to the Department, he shall be
25entitled to no deduction hereunder upon refunding such tax to
26the purchaser.

 

 

09800SB1329ham003- 125 -LRB098 06018 JWD 46745 a

1    Any serviceman filing a return hereunder shall also include
2the total tax upon the selling price of tangible personal
3property purchased for use by him as an incident to a sale of
4service, and such serviceman shall remit the amount of such tax
5to the Department when filing such return.
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 Service Occupation Tax
10Act, to furnish all the return information required by both
11Acts on the one form.
12    Where the serviceman has more than one business registered
13with the Department under separate registration hereunder,
14such serviceman shall not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Tax Reform Fund, a special fund in
19the State Treasury, the net revenue realized for the preceding
20month from the 1% tax on sales of food for human consumption
21which is to be consumed off the premises where it is sold
22(other than alcoholic beverages, soft drinks and food which has
23been prepared for immediate consumption) and prescription and
24nonprescription medicines, drugs, medical appliances and
25insulin, urine testing materials, syringes and needles used by
26diabetics.

 

 

09800SB1329ham003- 126 -LRB098 06018 JWD 46745 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 20% of the
3net revenue realized for the preceding month from the 6.25%
4general rate on transfers of tangible personal property, other
5than tangible personal property which is purchased outside
6Illinois at retail from a retailer and which is titled or
7registered by an agency of this State's government.
8    Beginning August 1, 2000, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 100% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol.
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    Of the remainder of the moneys received by the Department
20pursuant to this Act, (a) 1.75% thereof shall be paid into the
21Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
22and after July 1, 1989, 3.8% thereof shall be paid into the
23Build Illinois Fund; provided, however, that if in any fiscal
24year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
25may be, of the moneys received by the Department and required
26to be paid into the Build Illinois Fund pursuant to Section 3

 

 

09800SB1329ham003- 127 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 128 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 129 -LRB098 06018 JWD 46745 a

1payable for such fiscal year pursuant to clause (b) of the
2preceding sentence. The moneys received by the Department
3pursuant to this Act and required to be deposited into the
4Build Illinois Fund are subject to the pledge, claim and charge
5set forth in Section 12 of the Build Illinois Bond Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

 

 

09800SB1329ham003- 130 -LRB098 06018 JWD 46745 a

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

 

 

09800SB1329ham003- 131 -LRB098 06018 JWD 46745 a

12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

09800SB1329ham003- 132 -LRB098 06018 JWD 46745 a

1not in excess of the amount specified above as "Total Deposit",
2has been deposited.
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 July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois Tax
8Increment Fund 0.27% of 80% of the net revenue realized for the
9preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24    All remaining moneys received by the Department pursuant to
25this Act shall be paid into the General Revenue Fund of the
26State Treasury.

 

 

09800SB1329ham003- 133 -LRB098 06018 JWD 46745 a

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(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
13eff. 5-27-10.)
 
14    Section 5-50. The Service Occupation Tax Act is amended by
15changing Section 9 as follows:
 
16    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
17    Sec. 9. Each serviceman required or authorized to collect
18the tax herein imposed shall pay to the Department the amount
19of such tax at the time when he is required to file his return
20for the period during which such tax was collectible, less a
21discount of 2.1% prior to January 1, 1990, and 1.75% on and
22after January 1, 1990, or $5 per calendar year, whichever is
23greater, which is allowed to reimburse the serviceman for
24expenses incurred in collecting the tax, keeping records,

 

 

09800SB1329ham003- 134 -LRB098 06018 JWD 46745 a

1preparing and filing returns, remitting the tax and supplying
2data to the Department on request.
3    Where such tangible personal property is sold under a
4conditional sales contract, or under any other form of sale
5wherein the payment of the principal sum, or a part thereof, is
6extended beyond the close of the period for which the return is
7filed, the serviceman, in collecting the tax may collect, for
8each tax return period, only the tax applicable to the part of
9the selling price actually received during such tax return
10period.
11    Except as provided hereinafter in this Section, on or
12before the twentieth day of each calendar month, such
13serviceman shall file a return for the preceding calendar month
14in accordance with reasonable rules and regulations to be
15promulgated by the Department of Revenue. Such return shall be
16filed on a form prescribed by the Department and shall contain
17such information as the Department may reasonably require.
18    The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25        1. The name of the seller;
26        2. The address of the principal place of business from

 

 

09800SB1329ham003- 135 -LRB098 06018 JWD 46745 a

1    which he engages in business as a serviceman in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month, including receipts
4    from charge and time sales, but less all deductions allowed
5    by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due;
9        5-5. The signature of the taxpayer; and
10        6. Such other reasonable information as the Department
11    may require.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a serviceman may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Service Use
19Tax as provided in Section 3-70 of the Service Use Tax Act if
20the purchaser provides the appropriate documentation as
21required by Section 3-70 of the Service Use Tax Act. A
22Manufacturer's Purchase Credit certification, accepted prior
23to October 1, 2003 or on or after September 1, 2004 by a
24serviceman as provided in Section 3-70 of the Service Use Tax
25Act, may be used by that serviceman to satisfy Service
26Occupation Tax liability in the amount claimed in the

 

 

09800SB1329ham003- 136 -LRB098 06018 JWD 46745 a

1certification, not to exceed 6.25% of the receipts subject to
2tax from a qualifying purchase. A Manufacturer's Purchase
3Credit reported on any original or amended return filed under
4this Act after October 20, 2003 for reporting periods prior to
5September 1, 2004 shall be disallowed. Manufacturer's Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1, 2004.
8No Manufacturer's Purchase Credit may be used after September
930, 2003 through August 31, 2004 to satisfy any tax liability
10imposed under this Act, including any audit liability.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year; with
17the return for July, August and September of a given year being
18due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

 

 

09800SB1329ham003- 137 -LRB098 06018 JWD 46745 a

1returns.
2    Notwithstanding any other provision in this Act concerning
3the time within which a serviceman may file his return, in the
4case of any serviceman who ceases to engage in a kind of
5business which makes him responsible for filing returns under
6this Act, such serviceman shall file a final return under this
7Act with the Department not more than 1 month after
8discontinuing such business.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

09800SB1329ham003- 138 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 139 -LRB098 06018 JWD 46745 a

1to the purchaser, such serviceman 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 serviceman may deduct the amount of the tax so
5refunded by him to the purchaser from any other Service
6Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
7Use Tax which such serviceman may be required to pay or remit
8to the Department, as shown by such return, provided that the
9amount of the tax to be deducted shall previously have been
10remitted to the Department by such serviceman. If the
11serviceman shall not previously have remitted the amount of
12such tax to the Department, he shall be entitled to no
13deduction hereunder upon refunding such tax to the purchaser.
14    If experience indicates such action to be practicable, the
15Department may prescribe and furnish a combination or joint
16return which will enable servicemen, who are required to file
17returns hereunder and also under the Retailers' Occupation Tax
18Act, the Use Tax Act or the Service Use Tax Act, to furnish all
19the return information required by all said Acts on the one
20form.
21    Where the serviceman has more than one business registered
22with the Department under separate registrations hereunder,
23such serviceman shall file separate returns for each registered
24business.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund the revenue realized for

 

 

09800SB1329ham003- 140 -LRB098 06018 JWD 46745 a

1the preceding month from the 1% tax on sales of food for human
2consumption which is to be consumed off the premises where it
3is sold (other than alcoholic beverages, soft drinks and food
4which has been prepared for immediate consumption) and
5prescription and nonprescription medicines, drugs, medical
6appliances and insulin, urine testing materials, syringes and
7needles used by diabetics.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund 4% of the
10revenue realized for the preceding month from the 6.25% general
11rate.
12    Beginning August 1, 2000, each month the Department shall
13pay into the County and Mass Transit District Fund 20% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the revenue
18realized for the preceding month from the 6.25% general rate on
19transfers of tangible personal property.
20    Beginning August 1, 2000, each month the Department shall
21pay into the Local Government Tax Fund 80% of the net revenue
22realized for the preceding month from the 1.25% rate on the
23selling price of motor fuel and gasohol.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

09800SB1329ham003- 141 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 142 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 143 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 144 -LRB098 06018 JWD 46745 a

19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993         $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000

 

 

09800SB1329ham003- 145 -LRB098 06018 JWD 46745 a

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023275,000,000
112024 275,000,000
122025 275,000,000
132026 279,000,000
142027 292,000,000
152028 307,000,000
162029 322,000,000
172030 338,000,000
182031 350,000,000
192032 350,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

09800SB1329ham003- 146 -LRB098 06018 JWD 46745 a

1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total Deposit",
14has been deposited.
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 July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois Tax
20Increment Fund 0.27% of 80% of the net revenue realized for the
21preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning with the receipt of the first report of

 

 

09800SB1329ham003- 147 -LRB098 06018 JWD 46745 a

1taxes paid by an eligible business and continuing for a 25-year
2period, the Department shall each month pay into the Energy
3Infrastructure Fund 80% of the net revenue realized from the
46.25% general rate on the selling price of Illinois-mined coal
5that was sold to an eligible business. For purposes of this
6paragraph, the term "eligible business" means a new electric
7generating facility certified pursuant to Section 605-332 of
8the Department of Commerce and Economic Opportunity Law of the
9Civil Administrative Code of Illinois.
10    Remaining moneys received by the Department pursuant to
11this Act shall be paid into the General Revenue Fund of the
12State Treasury.
13    The Department may, upon separate written notice to a
14taxpayer, require the taxpayer to prepare and file with the
15Department on a form prescribed by the Department within not
16less than 60 days after receipt of the notice an annual
17information return for the tax year specified in the notice.
18Such annual return to the Department shall include a statement
19of gross receipts as shown by the taxpayer's last Federal
20income tax return. If the total receipts of the business as
21reported in the Federal income tax return do not agree with the
22gross receipts reported to the Department of Revenue for the
23same period, the taxpayer shall attach to his annual return a
24schedule showing a reconciliation of the 2 amounts and the
25reasons for the difference. The taxpayer's annual return to the
26Department shall also disclose the cost of goods sold by the

 

 

09800SB1329ham003- 148 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 149 -LRB098 06018 JWD 46745 a

1inaccurate information shall be guilty of perjury and punished
2accordingly. The annual return form prescribed by the
3Department shall include a warning that the person signing the
4return may be liable for perjury.
5    The foregoing portion of this Section concerning the filing
6of an annual information return shall not apply to a serviceman
7who is not required to file an income tax return with the
8United States Government.
9    As soon as possible after the first day of each month, upon
10certification of the Department of Revenue, the Comptroller
11shall order transferred and the Treasurer shall transfer from
12the General Revenue Fund to the Motor Fuel Tax Fund an amount
13equal to 1.7% of 80% of the net revenue realized under this Act
14for the second preceding month. Beginning April 1, 2000, this
15transfer is no longer required and shall not be made.
16    Net revenue realized for a month shall be the revenue
17collected by the State pursuant to this Act, less the amount
18paid out during that month as refunds to taxpayers for
19overpayment of liability.
20    For greater simplicity of administration, it shall be
21permissible for manufacturers, importers and wholesalers whose
22products are sold by numerous servicemen in Illinois, and who
23wish to do so, to assume the responsibility for accounting and
24paying to the Department all tax accruing under this Act with
25respect to such sales, if the servicemen who are affected do
26not make written objection to the Department to this

 

 

09800SB1329ham003- 150 -LRB098 06018 JWD 46745 a

1arrangement.
2(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
3eff. 5-27-10.)
 
4    Section 5-55. The Retailers' Occupation Tax Act is amended
5by changing Section 3 as follows:
 
6    (35 ILCS 120/3)  (from Ch. 120, par. 442)
7    Sec. 3. Except as provided in this Section, on or before
8the twentieth day of each calendar month, every person engaged
9in the business of selling tangible personal property at retail
10in this State during the preceding calendar month shall file a
11return with the Department, stating:
12        1. The name of the seller;
13        2. His residence address and the address of his
14    principal place of business and the address of the
15    principal place of business (if that is a different
16    address) from which he engages in the business of selling
17    tangible personal property at retail in this State;
18        3. Total amount of receipts received by him during the
19    preceding calendar month or quarter, as the case may be,
20    from sales of tangible personal property, and from services
21    furnished, by him during such preceding calendar month or
22    quarter;
23        4. Total amount received by him during the preceding
24    calendar month or quarter on charge and time sales of

 

 

09800SB1329ham003- 151 -LRB098 06018 JWD 46745 a

1    tangible personal property, and from services furnished,
2    by him prior to the month or quarter for which the return
3    is filed;
4        5. Deductions allowed by law;
5        6. Gross receipts which were received by him during the
6    preceding calendar month or quarter and upon the basis of
7    which the tax is imposed;
8        7. The amount of credit provided in Section 2d of this
9    Act;
10        8. The amount of tax due;
11        9. The signature of the taxpayer; and
12        10. Such other reasonable information as the
13    Department may require.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Each return shall be accompanied by the statement of
19prepaid tax issued pursuant to Section 2e for which credit is
20claimed.
21    Prior to October 1, 2003, and on and after September 1,
222004 a retailer may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Use Tax as
24provided in Section 3-85 of the Use Tax Act if the purchaser
25provides the appropriate documentation as required by Section
263-85 of the Use Tax Act. A Manufacturer's Purchase Credit

 

 

09800SB1329ham003- 152 -LRB098 06018 JWD 46745 a

1certification, accepted by a retailer prior to October 1, 2003
2and on and after September 1, 2004 as provided in Section 3-85
3of the Use Tax Act, may be used by that retailer to satisfy
4Retailers' Occupation Tax liability in the amount claimed in
5the certification, not to exceed 6.25% of the receipts subject
6to tax from a qualifying purchase. A Manufacturer's Purchase
7Credit reported on any original or amended return filed under
8this Act after October 20, 2003 for reporting periods prior to
9September 1, 2004 shall be disallowed. Manufacturer's
10Purchaser Credit reported on annual returns due on or after
11January 1, 2005 will be disallowed for periods prior to
12September 1, 2004. No Manufacturer's Purchase Credit may be
13used after September 30, 2003 through August 31, 2004 to
14satisfy any tax liability imposed under this Act, including any
15audit liability.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in the business of selling tangible
26    personal property at retail in this State;

 

 

09800SB1329ham003- 153 -LRB098 06018 JWD 46745 a

1        3. The total amount of taxable receipts received by him
2    during the preceding calendar month from sales of tangible
3    personal property by him during such preceding calendar
4    month, including receipts from charge and time sales, but
5    less all deductions allowed by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due; and
9        6. Such other reasonable information as the Department
10    may require.
11    Beginning on October 1, 2003, any person who is not a
12licensed distributor, importing distributor, or manufacturer,
13as defined in the Liquor Control Act of 1934, but is engaged in
14the business of selling, at retail, alcoholic liquor shall file
15a statement with the Department of Revenue, in a format and at
16a time prescribed by the Department, showing the total amount
17paid for alcoholic liquor purchased during the preceding month
18and such other information as is reasonably required by the
19Department. The Department may adopt rules to require that this
20statement be filed in an electronic or telephonic format. Such
21rules may provide for exceptions from the filing requirements
22of this paragraph. For the purposes of this paragraph, the term
23"alcoholic liquor" shall have the meaning prescribed in the
24Liquor Control Act of 1934.
25    Beginning on October 1, 2003, every distributor, importing
26distributor, and manufacturer of alcoholic liquor as defined in

 

 

09800SB1329ham003- 154 -LRB098 06018 JWD 46745 a

1the Liquor Control Act of 1934, shall file a statement with the
2Department of Revenue, no later than the 10th day of the month
3for the preceding month during which transactions occurred, by
4electronic means, showing the total amount of gross receipts
5from the sale of alcoholic liquor sold or distributed during
6the preceding month to purchasers; identifying the purchaser to
7whom it was sold or distributed; the purchaser's tax
8registration number; and such other information reasonably
9required by the Department. A distributor, importing
10distributor, or manufacturer of alcoholic liquor must
11personally deliver, mail, or provide by electronic means to
12each retailer listed on the monthly statement a report
13containing a cumulative total of that distributor's, importing
14distributor's, or manufacturer's total sales of alcoholic
15liquor to that retailer no later than the 10th day of the month
16for the preceding month during which the transaction occurred.
17The distributor, importing distributor, or manufacturer shall
18notify the retailer as to the method by which the distributor,
19importing distributor, or manufacturer will provide the sales
20information. If the retailer is unable to receive the sales
21information by electronic means, the distributor, importing
22distributor, or manufacturer shall furnish the sales
23information by personal delivery or by mail. For purposes of
24this paragraph, the term "electronic means" includes, but is
25not limited to, the use of a secure Internet website, e-mail,
26or facsimile.

 

 

09800SB1329ham003- 155 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 156 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 157 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 158 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 159 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 160 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 161 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 162 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 163 -LRB098 06018 JWD 46745 a

1with respect to such receipts.
2    Where the seller is a corporation, the return filed on
3behalf of such corporation shall be signed by the president,
4vice-president, secretary or treasurer or by the properly
5accredited agent of such corporation.
6    Where the seller is a limited liability company, the return
7filed on behalf of the limited liability company shall be
8signed by a manager, member, or properly accredited agent of
9the limited liability company.
10    Except as provided in this Section, the retailer filing the
11return under this Section shall, at the time of filing such
12return, pay to the Department the amount of tax imposed by this
13Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
14on and after January 1, 1990, or $5 per calendar year,
15whichever is greater, which is allowed to reimburse the
16retailer for the expenses incurred in keeping records,
17preparing and filing returns, remitting the tax and supplying
18data to the Department on request. Any prepayment made pursuant
19to Section 2d of this Act shall be included in the amount on
20which such 2.1% or 1.75% discount is computed. In the case of
21retailers who report and pay the tax on a transaction by
22transaction basis, as provided in this Section, such discount
23shall be taken with each such tax remittance instead of when
24such retailer files his periodic return.
25    Before October 1, 2000, if the taxpayer's average monthly
26tax liability to the Department under this Act, the Use Tax

 

 

09800SB1329ham003- 164 -LRB098 06018 JWD 46745 a

1Act, the Service Occupation Tax Act, and the Service Use Tax
2Act, excluding any liability for prepaid sales tax to be
3remitted in accordance with Section 2d of this Act, was $10,000
4or more during the preceding 4 complete calendar quarters, he
5shall file a return with the Department each month by the 20th
6day of the month next following the month during which such tax
7liability is incurred and shall make payments to the Department
8on or before the 7th, 15th, 22nd and last day of the month
9during which such liability is incurred. On and after October
101, 2000, if the taxpayer's average monthly tax liability to the
11Department under this Act, the Use Tax Act, the Service
12Occupation Tax Act, and the Service Use Tax Act, excluding any
13liability for prepaid sales tax to be remitted in accordance
14with Section 2d of this Act, was $20,000 or more during the
15preceding 4 complete calendar quarters, he shall file a return
16with the Department each month by the 20th day of the month
17next following the month during which such tax liability is
18incurred and shall make payment to the Department on or before
19the 7th, 15th, 22nd and last day of the month during which such
20liability is incurred. If the month during which such tax
21liability is incurred began prior to January 1, 1985, each
22payment shall be in an amount equal to 1/4 of the taxpayer's
23actual liability for the month or an amount set by the
24Department not to exceed 1/4 of the average monthly liability
25of the taxpayer to the Department for the preceding 4 complete
26calendar quarters (excluding the month of highest liability and

 

 

09800SB1329ham003- 165 -LRB098 06018 JWD 46745 a

1the month of lowest liability in such 4 quarter period). If the
2month during which such tax liability is incurred begins on or
3after January 1, 1985 and prior to January 1, 1987, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 27.5% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1987 and prior to January 1, 1988, each
9payment shall be in an amount equal to 22.5% of the taxpayer's
10actual liability for the month or 26.25% of the taxpayer's
11liability for the same calendar month of the preceding year. If
12the month during which such tax liability is incurred begins on
13or after January 1, 1988, and prior to January 1, 1989, or
14begins on or after January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year. If the month during which
18such tax liability is incurred begins on or after January 1,
191989, and prior to January 1, 1996, each payment shall be in an
20amount equal to 22.5% of the taxpayer's actual liability for
21the month or 25% of the taxpayer's liability for the same
22calendar month of the preceding year or 100% of the taxpayer's
23actual liability for the quarter monthly reporting period. The
24amount of such quarter monthly payments shall be credited
25against the final tax liability of the taxpayer's return for
26that month. Before October 1, 2000, once applicable, the

 

 

09800SB1329ham003- 166 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 167 -LRB098 06018 JWD 46745 a

1quarter period is less than $20,000. However, if a taxpayer can
2show the Department that a substantial change in the taxpayer's
3business has occurred which causes the taxpayer to anticipate
4that his average monthly tax liability for the reasonably
5foreseeable future will fall below the $20,000 threshold stated
6above, then such taxpayer may petition the Department for a
7change in such taxpayer's reporting status. The Department
8shall change such taxpayer's reporting status unless it finds
9that such change is seasonal in nature and not likely to be
10long term. If any such quarter monthly payment is not paid at
11the time or in the amount required by this Section, then the
12taxpayer shall be liable for penalties and interest on the
13difference between the minimum amount due as a payment and the
14amount of such quarter monthly payment actually and timely
15paid, except insofar as the taxpayer has previously made
16payments for that month to the Department in excess of the
17minimum payments previously due as provided in this Section.
18The Department shall make reasonable rules and regulations to
19govern the quarter monthly payment amount and quarter monthly
20payment dates for taxpayers who file on other than a calendar
21monthly basis.
22    The provisions of this paragraph apply before October 1,
232001. Without regard to whether a taxpayer is required to make
24quarter monthly payments as specified above, any taxpayer who
25is required by Section 2d of this Act to collect and remit
26prepaid taxes and has collected prepaid taxes which average in

 

 

09800SB1329ham003- 168 -LRB098 06018 JWD 46745 a

1excess of $25,000 per month during the preceding 2 complete
2calendar quarters, shall file a return with the Department as
3required by Section 2f and shall make payments to the
4Department on or before the 7th, 15th, 22nd and last day of the
5month during which such liability is incurred. If the month
6during which such tax liability is incurred began prior to the
7effective date of this amendatory Act of 1985, each payment
8shall be in an amount not less than 22.5% of the taxpayer's
9actual liability under Section 2d. If the month during which
10such tax liability is incurred begins on or after January 1,
111986, each payment shall be in an amount equal to 22.5% of the
12taxpayer's actual liability for the month or 27.5% of the
13taxpayer's liability for the same calendar month of the
14preceding calendar year. If the month during which such tax
15liability is incurred begins on or after January 1, 1987, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 26.25% of the taxpayer's
18liability for the same calendar month of the preceding year.
19The amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month filed under this Section or Section 2f, as the case
22may be. Once applicable, the requirement of the making of
23quarter monthly payments to the Department pursuant to this
24paragraph shall continue until such taxpayer's average monthly
25prepaid tax collections during the preceding 2 complete
26calendar quarters is $25,000 or less. If any such quarter

 

 

09800SB1329ham003- 169 -LRB098 06018 JWD 46745 a

1monthly payment is not paid at the time or in the amount
2required, the taxpayer shall be liable for penalties and
3interest on such difference, except insofar as the taxpayer has
4previously made payments for that month in excess of the
5minimum payments previously due.
6    The provisions of this paragraph apply on and after October
71, 2001. Without regard to whether a taxpayer is required to
8make quarter monthly payments as specified above, any taxpayer
9who is required by Section 2d of this Act to collect and remit
10prepaid taxes and has collected prepaid taxes that average in
11excess of $20,000 per month during the preceding 4 complete
12calendar quarters shall file a return with the Department as
13required by Section 2f and shall make payments to the
14Department on or before the 7th, 15th, 22nd and last day of the
15month during which the liability is incurred. Each payment
16shall be in an amount equal to 22.5% of the taxpayer's actual
17liability for the month or 25% of the taxpayer's liability for
18the same calendar month of the preceding year. The amount of
19the quarter monthly payments shall be credited against the
20final tax liability of the taxpayer's return for that month
21filed under this Section or Section 2f, as the case may be.
22Once applicable, the requirement of the making of quarter
23monthly payments to the Department pursuant to this paragraph
24shall continue until the taxpayer's average monthly prepaid tax
25collections during the preceding 4 complete calendar quarters
26(excluding the month of highest liability and the month of

 

 

09800SB1329ham003- 170 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 171 -LRB098 06018 JWD 46745 a

1taken was not actually due to the taxpayer, the taxpayer's 2.1%
2and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
3of the difference between the credit taken and that actually
4due, and that taxpayer shall be liable for penalties and
5interest on such difference.
6    If a retailer of motor fuel is entitled to a credit under
7Section 2d of this Act which exceeds the taxpayer's liability
8to the Department under this Act for the month which the
9taxpayer is filing a return, the Department shall issue the
10taxpayer a credit memorandum for the excess.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund, a special fund in the
13State treasury which is hereby created, the net revenue
14realized for the preceding month from the 1% tax on sales of
15food for human consumption which is to be consumed off the
16premises where it is sold (other than alcoholic beverages, soft
17drinks and food which has been prepared for immediate
18consumption) and prescription and nonprescription medicines,
19drugs, medical appliances and insulin, urine testing
20materials, syringes and needles used by diabetics.
21    Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund, a special
23fund in the State treasury which is hereby created, 4% of the
24net revenue realized for the preceding month from the 6.25%
25general rate.
26    Beginning August 1, 2000, each month the Department shall

 

 

09800SB1329ham003- 172 -LRB098 06018 JWD 46745 a

1pay into the County and Mass Transit District Fund 20% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol. Beginning
4September 1, 2010, each month the Department shall pay into the
5County and Mass Transit District Fund 20% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of sales tax holiday items.
8    Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price 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. Beginning September 1,
162010, each month the Department shall pay into the Local
17Government Tax Fund 80% of the net revenue realized for the
18preceding month from the 1.25% rate on the selling price of
19sales tax holiday items.
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%.

 

 

09800SB1329ham003- 173 -LRB098 06018 JWD 46745 a

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 Use Tax Act shall not exceed $2,000,000 in any fiscal
9year.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to this Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act, such Acts
20being hereinafter called the "Tax Acts" and such aggregate of
212.2% or 3.8%, as the case may be, of moneys being hereinafter
22called the "Tax Act Amount", and (2) the amount transferred to
23the Build Illinois Fund from the State and Local Sales Tax
24Reform Fund shall be less than the Annual Specified Amount (as
25hereinafter defined), an amount equal to the difference shall
26be immediately paid into the Build Illinois Fund from other

 

 

09800SB1329ham003- 174 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 175 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 176 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 177 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 178 -LRB098 06018 JWD 46745 a

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

 

 

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

 

 

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

 

 

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

 

 

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1exhibition or event, or other evidence of a significant risk of
2loss of revenue to the State. The Department shall notify
3concessionaires and other sellers affected by the imposition of
4this requirement. In the absence of notification by the
5Department, the concessionaires and other sellers shall file
6their returns as otherwise required in this Section.
7(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
8eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
997-333, eff. 8-12-11.)
 
10    Section 5-60. The Motor Fuel Tax Law is amended by changing
11Section 8 as follows:
 
12    (35 ILCS 505/8)  (from Ch. 120, par. 424)
13    Sec. 8. Except as provided in Section 8a, subdivision
14(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
1516 of Section 15, all money received by the Department under
16this Act, including payments made to the Department by member
17jurisdictions participating in the International Fuel Tax
18Agreement, shall be deposited in a special fund in the State
19treasury, to be known as the "Motor Fuel Tax Fund", and shall
20be used as follows:
21    (a) 2 1/2 cents per gallon of the tax collected on special
22fuel under paragraph (b) of Section 2 and Section 13a of this
23Act shall be transferred to the State Construction Account Fund
24in the State Treasury;

 

 

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1    (b) $420,000 shall be transferred each month to the State
2Boating Act Fund to be used by the Department of Natural
3Resources for the purposes specified in Article X of the Boat
4Registration and Safety Act;
5    (c) $3,500,000 shall be transferred each month to the Grade
6Crossing Protection Fund to be used as follows: not less than
7$12,000,000 each fiscal year shall be used for the construction
8or reconstruction of rail highway grade separation structures;
9$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
10fiscal year 2010 and each fiscal year thereafter shall be
11transferred to the Transportation Regulatory Fund and shall be
12accounted for as part of the rail carrier portion of such funds
13and shall be used to pay the cost of administration of the
14Illinois Commerce Commission's railroad safety program in
15connection with its duties under subsection (3) of Section
1618c-7401 of the Illinois Vehicle Code, with the remainder to be
17used by the Department of Transportation upon order of the
18Illinois Commerce Commission, to pay that part of the cost
19apportioned by such Commission to the State to cover the
20interest of the public in the use of highways, roads, streets,
21or pedestrian walkways in the county highway system, township
22and district road system, or municipal street system as defined
23in the Illinois Highway Code, as the same may from time to time
24be amended, for separation of grades, for installation,
25construction or reconstruction of crossing protection or
26reconstruction, alteration, relocation including construction

 

 

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1or improvement of any existing highway necessary for access to
2property or improvement of any grade crossing and grade
3crossing surface including the necessary highway approaches
4thereto of any railroad across the highway or public road, or
5for the installation, construction, reconstruction, or
6maintenance of a pedestrian walkway over or under a railroad
7right-of-way, as provided for in and in accordance with Section
818c-7401 of the Illinois Vehicle Code. The Commission may order
9up to $2,000,000 per year in Grade Crossing Protection Fund
10moneys for the improvement of grade crossing surfaces and up to
11$300,000 per year for the maintenance and renewal of 4-quadrant
12gate vehicle detection systems located at non-high speed rail
13grade crossings. The Commission shall not order more than
14$2,000,000 per year in Grade Crossing Protection Fund moneys
15for pedestrian walkways. In entering orders for projects for
16which payments from the Grade Crossing Protection Fund will be
17made, the Commission shall account for expenditures authorized
18by the orders on a cash rather than an accrual basis. For
19purposes of this requirement an "accrual basis" assumes that
20the total cost of the project is expended in the fiscal year in
21which the order is entered, while a "cash basis" allocates the
22cost of the project among fiscal years as expenditures are
23actually made. To meet the requirements of this subsection, the
24Illinois Commerce Commission shall develop annual and 5-year
25project plans of rail crossing capital improvements that will
26be paid for with moneys from the Grade Crossing Protection

 

 

09800SB1329ham003- 187 -LRB098 06018 JWD 46745 a

1Fund. The annual project plan shall identify projects for the
2succeeding fiscal year and the 5-year project plan shall
3identify projects for the 5 directly succeeding fiscal years.
4The Commission shall submit the annual and 5-year project plans
5for this Fund to the Governor, the President of the Senate, the
6Senate Minority Leader, the Speaker of the House of
7Representatives, and the Minority Leader of the House of
8Representatives on the first Wednesday in April of each year;
9    (d) of the amount remaining after allocations provided for
10in subsections (a), (b) and (c), a sufficient amount shall be
11reserved to pay all of the following:
12        (1) the costs of the Department of Revenue in
13    administering this Act;
14        (2) the costs of the Department of Transportation in
15    performing its duties imposed by the Illinois Highway Code
16    for supervising the use of motor fuel tax funds apportioned
17    to municipalities, counties and road districts;
18        (3) refunds provided for in Section 13, refunds for
19    overpayment of decal fees paid under Section 13a.4 of this
20    Act, and refunds provided for under the terms of the
21    International Fuel Tax Agreement referenced in Section
22    14a;
23        (4) from October 1, 1985 until June 30, 1994, the
24    administration of the Vehicle Emissions Inspection Law,
25    which amount shall be certified monthly by the
26    Environmental Protection Agency to the State Comptroller

 

 

09800SB1329ham003- 188 -LRB098 06018 JWD 46745 a

1    and shall promptly be transferred by the State Comptroller
2    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
3    Inspection Fund, and for the period July 1, 1994 through
4    June 30, 2000, one-twelfth of $25,000,000 each month, for
5    the period July 1, 2000 through June 30, 2003, one-twelfth
6    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
7    and $15,000,000 on January 1, 2004, and $15,000,000 on each
8    July 1 and October 1, or as soon thereafter as may be
9    practical, during the period July 1, 2004 through June 30,
10    2012, and $30,000,000 on June 1, 2013, or as soon
11    thereafter as may be practical, and $15,000,000 on July 1
12    and October 1, or as soon thereafter as may be practical,
13    during the period of July 1, 2013 through June 30, 2014,
14    for the administration of the Vehicle Emissions Inspection
15    Law of 2005, to be transferred by the State Comptroller and
16    Treasurer from the Motor Fuel Tax Fund into the Vehicle
17    Inspection Fund;
18        (5) amounts ordered paid by the Court of Claims; and
19        (6) payment of motor fuel use taxes due to member
20    jurisdictions under the terms of the International Fuel Tax
21    Agreement. The Department shall certify these amounts to
22    the Comptroller by the 15th day of each month; the
23    Comptroller shall cause orders to be drawn for such
24    amounts, and the Treasurer shall administer those amounts
25    on or before the last day of each month;
26    (e) after allocations for the purposes set forth in

 

 

09800SB1329ham003- 189 -LRB098 06018 JWD 46745 a

1subsections (a), (b), (c) and (d), the remaining amount shall
2be apportioned as follows:
3        (1) Until January 1, 2000, 58.4%, and beginning January
4    1, 2000, 45.6% shall be deposited as follows:
5            (A) 37% into the State Construction Account Fund,
6        and
7            (B) 63% into the Road Fund, $1,250,000 of which
8        shall be reserved each month for the Department of
9        Transportation to be used in accordance with the
10        provisions of Sections 6-901 through 6-906 of the
11        Illinois Highway Code;
12        (2) Until January 1, 2000, 41.6%, and beginning January
13    1, 2000, 54.4% shall be transferred to the Department of
14    Transportation to be distributed as follows:
15            (A) 49.10% to the municipalities of the State,
16            (B) 16.74% to the counties of the State having
17        1,000,000 or more inhabitants,
18            (C) 18.27% to the counties of the State having less
19        than 1,000,000 inhabitants,
20            (D) 15.89% to the road districts of the State.
21    As soon as may be after the first day of each month the
22Department of Transportation shall allot to each municipality
23its share of the amount apportioned to the several
24municipalities which shall be in proportion to the population
25of such municipalities as determined by the last preceding
26municipal census if conducted by the Federal Government or

 

 

09800SB1329ham003- 190 -LRB098 06018 JWD 46745 a

1Federal census. If territory is annexed to any municipality
2subsequent to the time of the last preceding census the
3corporate authorities of such municipality may cause a census
4to be taken of such annexed territory and the population so
5ascertained for such territory shall be added to the population
6of the municipality as determined by the last preceding census
7for the purpose of determining the allotment for that
8municipality. If the population of any municipality was not
9determined by the last Federal census preceding any
10apportionment, the apportionment to such municipality shall be
11in accordance with any census taken by such municipality. Any
12municipal census used in accordance with this Section shall be
13certified to the Department of Transportation by the clerk of
14such municipality, and the accuracy thereof shall be subject to
15approval of the Department which may make such corrections as
16it ascertains to be necessary.
17    As soon as may be after the first day of each month the
18Department of Transportation shall allot to each county its
19share of the amount apportioned to the several counties of the
20State as herein provided. Each allotment to the several
21counties having less than 1,000,000 inhabitants shall be in
22proportion to the amount of motor vehicle license fees received
23from the residents of such counties, respectively, during the
24preceding calendar year. The Secretary of State shall, on or
25before April 15 of each year, transmit to the Department of
26Transportation a full and complete report showing the amount of

 

 

09800SB1329ham003- 191 -LRB098 06018 JWD 46745 a

1motor vehicle license fees received from the residents of each
2county, respectively, during the preceding calendar year. The
3Department of Transportation shall, each month, use for
4allotment purposes the last such report received from the
5Secretary of State.
6    As soon as may be after the first day of each month, the
7Department of Transportation shall allot to the several
8counties their share of the amount apportioned for the use of
9road districts. The allotment shall be apportioned among the
10several counties in the State in the proportion which the total
11mileage of township or district roads in the respective
12counties bears to the total mileage of all township and
13district roads in the State. Funds allotted to the respective
14counties for the use of road districts therein shall be
15allocated to the several road districts in the county in the
16proportion which the total mileage of such township or district
17roads in the respective road districts bears to the total
18mileage of all such township or district roads in the county.
19After July 1 of any year prior to 2011, no allocation shall be
20made for any road district unless it levied a tax for road and
21bridge purposes in an amount which will require the extension
22of such tax against the taxable property in any such road
23district at a rate of not less than either .08% of the value
24thereof, based upon the assessment for the year immediately
25prior to the year in which such tax was levied and as equalized
26by the Department of Revenue or, in DuPage County, an amount

 

 

09800SB1329ham003- 192 -LRB098 06018 JWD 46745 a

1equal to or greater than $12,000 per mile of road under the
2jurisdiction of the road district, whichever is less. Beginning
3July 1, 2011 and each July 1 thereafter, an allocation shall be
4made for any road district if it levied a tax for road and
5bridge purposes. In counties other than DuPage County, if the
6amount of the tax levy requires the extension of the tax
7against the taxable property in the road district at a rate
8that is less than 0.08% of the value thereof, based upon the
9assessment for the year immediately prior to the year in which
10the tax was levied and as equalized by the Department of
11Revenue, then the amount of the allocation for that road
12district shall be a percentage of the maximum allocation equal
13to the percentage obtained by dividing the rate extended by the
14district by 0.08%. In DuPage County, if the amount of the tax
15levy requires the extension of the tax against the taxable
16property in the road district at a rate that is less than the
17lesser of (i) 0.08% of the value of the taxable property in the
18road district, based upon the assessment for the year
19immediately prior to the year in which such tax was levied and
20as equalized by the Department of Revenue, or (ii) a rate that
21will yield an amount equal to $12,000 per mile of road under
22the jurisdiction of the road district, then the amount of the
23allocation for the road district shall be a percentage of the
24maximum allocation equal to the percentage obtained by dividing
25the rate extended by the district by the lesser of (i) 0.08% or
26(ii) the rate that will yield an amount equal to $12,000 per

 

 

09800SB1329ham003- 193 -LRB098 06018 JWD 46745 a

1mile of road under the jurisdiction of the road district.
2    Prior to 2011, if any road district has levied a special
3tax for road purposes pursuant to Sections 6-601, 6-602 and
46-603 of the Illinois Highway Code, and such tax was levied in
5an amount which would require extension at a rate of not less
6than .08% of the value of the taxable property thereof, as
7equalized or assessed by the Department of Revenue, or, in
8DuPage County, an amount equal to or greater than $12,000 per
9mile of road under the jurisdiction of the road district,
10whichever is less, such levy shall, however, be deemed a proper
11compliance with this Section and shall qualify such road
12district for an allotment under this Section. Beginning in 2011
13and thereafter, if any road district has levied a special tax
14for road purposes under Sections 6-601, 6-602, and 6-603 of the
15Illinois Highway Code, and the tax was levied in an amount that
16would require extension at a rate of not less than 0.08% of the
17value of the taxable property of that road district, as
18equalized or assessed by the Department of Revenue or, in
19DuPage County, an amount equal to or greater than $12,000 per
20mile of road under the jurisdiction of the road district,
21whichever is less, that levy shall be deemed a proper
22compliance with this Section and shall qualify such road
23district for a full, rather than proportionate, allotment under
24this Section. If the levy for the special tax is less than
250.08% of the value of the taxable property, or, in DuPage
26County if the levy for the special tax is less than the lesser

 

 

09800SB1329ham003- 194 -LRB098 06018 JWD 46745 a

1of (i) 0.08% or (ii) $12,000 per mile of road under the
2jurisdiction of the road district, and if the levy for the
3special tax is more than any other levy for road and bridge
4purposes, then the levy for the special tax qualifies the road
5district for a proportionate, rather than full, allotment under
6this Section. If the levy for the special tax is equal to or
7less than any other levy for road and bridge purposes, then any
8allotment under this Section shall be determined by the other
9levy for road and bridge purposes.
10    Prior to 2011, if a township has transferred to the road
11and bridge fund money which, when added to the amount of any
12tax levy of the road district would be the equivalent of a tax
13levy requiring extension at a rate of at least .08%, or, in
14DuPage County, an amount equal to or greater than $12,000 per
15mile of road under the jurisdiction of the road district,
16whichever is less, such transfer, together with any such tax
17levy, shall be deemed a proper compliance with this Section and
18shall qualify the road district for an allotment under this
19Section.
20    In counties in which a property tax extension limitation is
21imposed under the Property Tax Extension Limitation Law, road
22districts may retain their entitlement to a motor fuel tax
23allotment or, beginning in 2011, their entitlement to a full
24allotment if, at the time the property tax extension limitation
25was imposed, the road district was levying a road and bridge
26tax at a rate sufficient to entitle it to a motor fuel tax

 

 

09800SB1329ham003- 195 -LRB098 06018 JWD 46745 a

1allotment and continues to levy the maximum allowable amount
2after the imposition of the property tax extension limitation.
3Any road district may in all circumstances retain its
4entitlement to a motor fuel tax allotment or, beginning in
52011, its entitlement to a full allotment if it levied a road
6and bridge tax in an amount that will require the extension of
7the tax against the taxable property in the road district at a
8rate of not less than 0.08% of the assessed value of the
9property, based upon the assessment for the year immediately
10preceding the year in which the tax was levied and as equalized
11by the Department of Revenue or, in DuPage County, an amount
12equal to or greater than $12,000 per mile of road under the
13jurisdiction of the road district, whichever is less.
14    As used in this Section the term "road district" means any
15road district, including a county unit road district, provided
16for by the Illinois Highway Code; and the term "township or
17district road" means any road in the township and district road
18system as defined in the Illinois Highway Code. For the
19purposes of this Section, "township or district road" also
20includes such roads as are maintained by park districts, forest
21preserve districts and conservation districts. The Department
22of Transportation shall determine the mileage of all township
23and district roads for the purposes of making allotments and
24allocations of motor fuel tax funds for use in road districts.
25    Payment of motor fuel tax moneys to municipalities and
26counties shall be made as soon as possible after the allotment

 

 

09800SB1329ham003- 196 -LRB098 06018 JWD 46745 a

1is made. The treasurer of the municipality or county may invest
2these funds until their use is required and the interest earned
3by these investments shall be limited to the same uses as the
4principal funds.
5(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959,
6eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10;
796-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff.
88-12-11.)
 
9    Section 5-65. The Illinois Independent Tax Tribunal Act of
102012 is amended by changing Section 1-15 as follows:
 
11    (35 ILCS 1010/1-15)
12    Sec. 1-15. Independent Tax Tribunal; establishment.
13    (a) For the purpose of effectuating the policy declared in
14Section 1-5 of this Act, a State agency known as the Illinois
15Independent Tax Tribunal is created. The Tax Tribunal shall
16have the powers and duties enumerated in this Act, together
17with such others conferred upon it by law. The Tax Tribunal
18shall operate as an independent agency, and shall be separate
19from the authority of the Director of Revenue and the
20Department of Revenue.
21    (b) Except as otherwise limited by this Act, the Tax
22Tribunal has all of the powers necessary or convenient to carry
23out the purposes and provisions of this Act, including, without
24limitation, each of the following:

 

 

09800SB1329ham003- 197 -LRB098 06018 JWD 46745 a

1        (1) To have a seal, and to alter that seal at pleasure,
2    and to use it by causing it or a facsimile to be affixed or
3    impressed or reproduced in any other manner.
4        (2) To accept and expend appropriations.
5        (3) To obtain and employ personnel as required in this
6    Act, including any additional personnel necessary to
7    fulfill the Tax Tribunal's purposes, and to make
8    expenditures for personnel within the appropriations for
9    that purpose.
10        (4) To maintain offices at such places as required
11    under this Act, and elsewhere as the Tax Tribunal may
12    determine.
13        (5) To engage in any activity or operation that is
14    incidental to and in furtherance of efficient operation to
15    accomplish the Tax Tribunal's purposes.
16    (c) Unless otherwise stated, the Tax Tribunal is subject to
17the provisions of all applicable laws, including, but not
18limited to, each of the following:
19        (1) The State Records Act.
20        (2) The Illinois Procurement Code, except that the
21    Illinois Procurement Code does not apply to the hiring of
22    the chief administrative law judge or other administrative
23    law judges pursuant to Section 1-25 of this Act.
24        (3) The Freedom of Information Act, except as otherwise
25    provided in Section 7 of that Act.
26        (4) The State Property Control Act.

 

 

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1        (5) The State Officials and Employees Ethics Act.
2        (6) The Illinois Administrative Procedure Act, to the
3    extent not inconsistent with the provisions of this Act.
4        (7) The Illinois State Auditing Act. For purposes of
5    the Illinois State Auditing Act, the Tax Tribunal is a
6    "State agency" within the meaning of the Act and is subject
7    to the jurisdiction of the Auditor General.
8    (d) Notwithstanding any provision in the tax statutes
9listed in Section 1-45 of this Act, the The Tax Tribunal shall
10exercise its jurisdiction on and after January 1, 2014, and any
11protests prior to that date shall contunue to be filed with the
12Department, and the Department shall exercise jurisdiction
13over such matters July 1, 2013, but the administrative law
14judges of the Tax Tribunal may be appointed prior to that date
15and may take any action prior to that date that is necessary to
16enable the Tax Tribunal to properly exercise its jurisdiction
17on or after that date. Any administrative proceeding commenced
18prior to January 1, 2014 July 1, 2013, that would otherwise be
19subject to the jurisdiction of the Illinois Independent Tax
20Tribunal may be conducted according to the procedures set forth
21in this Act if the taxpayer so elects. Such an election shall
22be irrevocable and may be made on or after January 1, 2014 July
231, 2013, but no later than 30 days after the date on which the
24taxpayer's protest was filed.
25(Source: P.A. 97-1129, eff. 8-28-12; revised 10-10-12.)
 

 

 

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1    Section 5-70. The Illinois Pension Code is amended by
2changing Section 14-131 as follows:
 
3    (40 ILCS 5/14-131)
4    Sec. 14-131. Contributions by State.
5    (a) The State shall make contributions to the System by
6appropriations of amounts which, together with other employer
7contributions from trust, federal, and other funds, employee
8contributions, investment income, and other income, will be
9sufficient to meet the cost of maintaining and administering
10the System on a 90% funded basis in accordance with actuarial
11recommendations.
12    For the purposes of this Section and Section 14-135.08,
13references to State contributions refer only to employer
14contributions and do not include employee contributions that
15are picked up or otherwise paid by the State or a department on
16behalf of the employee.
17    (b) The Board shall determine the total amount of State
18contributions required for each fiscal year on the basis of the
19actuarial tables and other assumptions adopted by the Board,
20using the formula in subsection (e).
21    The Board shall also determine a State contribution rate
22for each fiscal year, expressed as a percentage of payroll,
23based on the total required State contribution for that fiscal
24year (less the amount received by the System from
25appropriations under Section 8.12 of the State Finance Act and

 

 

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1Section 1 of the State Pension Funds Continuing Appropriation
2Act, if any, for the fiscal year ending on the June 30
3immediately preceding the applicable November 15 certification
4deadline), the estimated payroll (including all forms of
5compensation) for personal services rendered by eligible
6employees, and the recommendations of the actuary.
7    For the purposes of this Section and Section 14.1 of the
8State Finance Act, the term "eligible employees" includes
9employees who participate in the System, persons who may elect
10to participate in the System but have not so elected, persons
11who are serving a qualifying period that is required for
12participation, and annuitants employed by a department as
13described in subdivision (a)(1) or (a)(2) of Section 14-111.
14    (c) Contributions shall be made by the several departments
15for each pay period by warrants drawn by the State Comptroller
16against their respective funds or appropriations based upon
17vouchers stating the amount to be so contributed. These amounts
18shall be based on the full rate certified by the Board under
19Section 14-135.08 for that fiscal year. From the effective date
20of this amendatory Act of the 93rd General Assembly through the
21payment of the final payroll from fiscal year 2004
22appropriations, the several departments shall not make
23contributions for the remainder of fiscal year 2004 but shall
24instead make payments as required under subsection (a-1) of
25Section 14.1 of the State Finance Act. The several departments
26shall resume those contributions at the commencement of fiscal

 

 

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1year 2005.
2    (c-1) Notwithstanding subsection (c) of this Section, for
3fiscal years 2010, 2012, and 2013, and 2014 only, contributions
4by the several departments are not required to be made for
5General Revenue Funds payrolls processed by the Comptroller.
6Payrolls paid by the several departments from all other State
7funds must continue to be processed pursuant to subsection (c)
8of this Section.
9    (c-2) For State fiscal years 2010, 2012, and 2013, and 2014
10only, on or as soon as possible after the 15th day of each
11month, the Board shall submit vouchers for payment of State
12contributions to the System, in a total monthly amount of
13one-twelfth of the fiscal year General Revenue Fund
14contribution as certified by the System pursuant to Section
1514-135.08 of the Illinois Pension Code.
16    (d) If an employee is paid from trust funds or federal
17funds, the department or other employer shall pay employer
18contributions from those funds to the System at the certified
19rate, unless the terms of the trust or the federal-State
20agreement preclude the use of the funds for that purpose, in
21which case the required employer contributions shall be paid by
22the State. From the effective date of this amendatory Act of
23the 93rd General Assembly through the payment of the final
24payroll from fiscal year 2004 appropriations, the department or
25other employer shall not pay contributions for the remainder of
26fiscal year 2004 but shall instead make payments as required

 

 

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1under subsection (a-1) of Section 14.1 of the State Finance
2Act. The department or other employer shall resume payment of
3contributions at the commencement of fiscal year 2005.
4    (e) For State fiscal years 2012 through 2045, the minimum
5contribution to the System to be made by the State for each
6fiscal year shall be an amount determined by the System to be
7sufficient to bring the total assets of the System up to 90% of
8the total actuarial liabilities of the System by the end of
9State fiscal year 2045. In making these determinations, the
10required State contribution shall be calculated each year as a
11level percentage of payroll over the years remaining to and
12including fiscal year 2045 and shall be determined under the
13projected unit credit actuarial cost method.
14    For State fiscal years 1996 through 2005, the State
15contribution to the System, as a percentage of the applicable
16employee payroll, shall be increased in equal annual increments
17so that by State fiscal year 2011, the State is contributing at
18the rate required under this Section; except that (i) for State
19fiscal year 1998, for all purposes of this Code and any other
20law of this State, the certified percentage of the applicable
21employee payroll shall be 5.052% for employees earning eligible
22creditable service under Section 14-110 and 6.500% for all
23other employees, notwithstanding any contrary certification
24made under Section 14-135.08 before the effective date of this
25amendatory Act of 1997, and (ii) in the following specified
26State fiscal years, the State contribution to the System shall

 

 

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1not be less than the following indicated percentages of the
2applicable employee payroll, even if the indicated percentage
3will produce a State contribution in excess of the amount
4otherwise required under this subsection and subsection (a):
59.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
62002; 10.6% in FY 2003; and 10.8% in FY 2004.
7    Notwithstanding any other provision of this Article, the
8total required State contribution to the System for State
9fiscal year 2006 is $203,783,900.
10    Notwithstanding any other provision of this Article, the
11total required State contribution to the System for State
12fiscal year 2007 is $344,164,400.
13    For each of State fiscal years 2008 through 2009, the State
14contribution to the System, as a percentage of the applicable
15employee payroll, shall be increased in equal annual increments
16from the required State contribution for State fiscal year
172007, so that by State fiscal year 2011, the State is
18contributing at the rate otherwise required under this Section.
19    Notwithstanding any other provision of this Article, the
20total required State General Revenue Fund contribution for
21State fiscal year 2010 is $723,703,100 and shall be made from
22the proceeds of bonds sold in fiscal year 2010 pursuant to
23Section 7.2 of the General Obligation Bond Act, less (i) the
24pro rata share of bond sale expenses determined by the System's
25share of total bond proceeds, (ii) any amounts received from
26the General Revenue Fund in fiscal year 2010, and (iii) any

 

 

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1reduction in bond proceeds due to the issuance of discounted
2bonds, if applicable.
3    Notwithstanding any other provision of this Article, the
4total required State General Revenue Fund contribution for
5State fiscal year 2011 is the amount recertified by the System
6on or before April 1, 2011 pursuant to Section 14-135.08 and
7shall be made from the proceeds of bonds sold in fiscal year
82011 pursuant to Section 7.2 of the General Obligation Bond
9Act, less (i) the pro rata share of bond sale expenses
10determined by the System's share of total bond proceeds, (ii)
11any amounts received from the General Revenue Fund in fiscal
12year 2011, and (iii) any reduction in bond proceeds due to the
13issuance of discounted bonds, if applicable.
14    Beginning in State fiscal year 2046, the minimum State
15contribution for each fiscal year shall be the amount needed to
16maintain the total assets of the System at 90% of the total
17actuarial liabilities of the System.
18    Amounts received by the System pursuant to Section 25 of
19the Budget Stabilization Act or Section 8.12 of the State
20Finance Act in any fiscal year do not reduce and do not
21constitute payment of any portion of the minimum State
22contribution required under this Article in that fiscal year.
23Such amounts shall not reduce, and shall not be included in the
24calculation of, the required State contributions under this
25Article in any future year until the System has reached a
26funding ratio of at least 90%. A reference in this Article to

 

 

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1the "required State contribution" or any substantially similar
2term does not include or apply to any amounts payable to the
3System under Section 25 of the Budget Stabilization Act.
4    Notwithstanding any other provision of this Section, the
5required State contribution for State fiscal year 2005 and for
6fiscal year 2008 and each fiscal year thereafter, as calculated
7under this Section and certified under Section 14-135.08, shall
8not exceed an amount equal to (i) the amount of the required
9State contribution that would have been calculated under this
10Section for that fiscal year if the System had not received any
11payments under subsection (d) of Section 7.2 of the General
12Obligation Bond Act, minus (ii) the portion of the State's
13total debt service payments for that fiscal year on the bonds
14issued in fiscal year 2003 for the purposes of that Section
157.2, as determined and certified by the Comptroller, that is
16the same as the System's portion of the total moneys
17distributed under subsection (d) of Section 7.2 of the General
18Obligation Bond Act. In determining this maximum for State
19fiscal years 2008 through 2010, however, the amount referred to
20in item (i) shall be increased, as a percentage of the
21applicable employee payroll, in equal increments calculated
22from the sum of the required State contribution for State
23fiscal year 2007 plus the applicable portion of the State's
24total debt service payments for fiscal year 2007 on the bonds
25issued in fiscal year 2003 for the purposes of Section 7.2 of
26the General Obligation Bond Act, so that, by State fiscal year

 

 

09800SB1329ham003- 206 -LRB098 06018 JWD 46745 a

12011, the State is contributing at the rate otherwise required
2under this Section.
3    (f) After the submission of all payments for eligible
4employees from personal services line items in fiscal year 2004
5have been made, the Comptroller shall provide to the System a
6certification of the sum of all fiscal year 2004 expenditures
7for personal services that would have been covered by payments
8to the System under this Section if the provisions of this
9amendatory Act of the 93rd General Assembly had not been
10enacted. Upon receipt of the certification, the System shall
11determine the amount due to the System based on the full rate
12certified by the Board under Section 14-135.08 for fiscal year
132004 in order to meet the State's obligation under this
14Section. The System shall compare this amount due to the amount
15received by the System in fiscal year 2004 through payments
16under this Section and under Section 6z-61 of the State Finance
17Act. If the amount due is more than the amount received, the
18difference shall be termed the "Fiscal Year 2004 Shortfall" for
19purposes of this Section, and the Fiscal Year 2004 Shortfall
20shall be satisfied under Section 1.2 of the State Pension Funds
21Continuing Appropriation Act. If the amount due is less than
22the amount received, the difference shall be termed the "Fiscal
23Year 2004 Overpayment" for purposes of this Section, and the
24Fiscal Year 2004 Overpayment shall be repaid by the System to
25the Pension Contribution Fund as soon as practicable after the
26certification.

 

 

09800SB1329ham003- 207 -LRB098 06018 JWD 46745 a

1    (g) For purposes of determining the required State
2contribution to the System, the value of the System's assets
3shall be equal to the actuarial value of the System's assets,
4which shall be calculated as follows:
5    As of June 30, 2008, the actuarial value of the System's
6assets shall be equal to the market value of the assets as of
7that date. In determining the actuarial value of the System's
8assets for fiscal years after June 30, 2008, any actuarial
9gains or losses from investment return incurred in a fiscal
10year shall be recognized in equal annual amounts over the
115-year period following that fiscal year.
12    (h) For purposes of determining the required State
13contribution to the System for a particular year, the actuarial
14value of assets shall be assumed to earn a rate of return equal
15to the System's actuarially assumed rate of return.
16    (i) After the submission of all payments for eligible
17employees from personal services line items paid from the
18General Revenue Fund in fiscal year 2010 have been made, the
19Comptroller shall provide to the System a certification of the
20sum of all fiscal year 2010 expenditures for personal services
21that would have been covered by payments to the System under
22this Section if the provisions of this amendatory Act of the
2396th General Assembly had not been enacted. Upon receipt of the
24certification, the System shall determine the amount due to the
25System based on the full rate certified by the Board under
26Section 14-135.08 for fiscal year 2010 in order to meet the

 

 

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1State's obligation under this Section. The System shall compare
2this amount due to the amount received by the System in fiscal
3year 2010 through payments under this Section. If the amount
4due is more than the amount received, the difference shall be
5termed the "Fiscal Year 2010 Shortfall" for purposes of this
6Section, and the Fiscal Year 2010 Shortfall shall be satisfied
7under Section 1.2 of the State Pension Funds Continuing
8Appropriation Act. If the amount due is less than the amount
9received, the difference shall be termed the "Fiscal Year 2010
10Overpayment" for purposes of this Section, and the Fiscal Year
112010 Overpayment shall be repaid by the System to the General
12Revenue Fund as soon as practicable after the certification.
13    (j) After the submission of all payments for eligible
14employees from personal services line items paid from the
15General Revenue Fund in fiscal year 2011 have been made, the
16Comptroller shall provide to the System a certification of the
17sum of all fiscal year 2011 expenditures for personal services
18that would have been covered by payments to the System under
19this Section if the provisions of this amendatory Act of the
2096th General Assembly had not been enacted. Upon receipt of the
21certification, the System shall determine the amount due to the
22System based on the full rate certified by the Board under
23Section 14-135.08 for fiscal year 2011 in order to meet the
24State's obligation under this Section. The System shall compare
25this amount due to the amount received by the System in fiscal
26year 2011 through payments under this Section. If the amount

 

 

09800SB1329ham003- 209 -LRB098 06018 JWD 46745 a

1due is more than the amount received, the difference shall be
2termed the "Fiscal Year 2011 Shortfall" for purposes of this
3Section, and the Fiscal Year 2011 Shortfall shall be satisfied
4under Section 1.2 of the State Pension Funds Continuing
5Appropriation Act. If the amount due is less than the amount
6received, the difference shall be termed the "Fiscal Year 2011
7Overpayment" for purposes of this Section, and the Fiscal Year
82011 Overpayment shall be repaid by the System to the General
9Revenue Fund as soon as practicable after the certification.
10    (k) For fiscal years 2012 through 2014 and 2013 only, after
11the submission of all payments for eligible employees from
12personal services line items paid from the General Revenue Fund
13in the fiscal year have been made, the Comptroller shall
14provide to the System a certification of the sum of all
15expenditures in the fiscal year for personal services. Upon
16receipt of the certification, the System shall determine the
17amount due to the System based on the full rate certified by
18the Board under Section 14-135.08 for the fiscal year in order
19to meet the State's obligation under this Section. The System
20shall compare this amount due to the amount received by the
21System for the fiscal year. If the amount due is more than the
22amount received, the difference shall be termed the "Prior
23Fiscal Year Shortfall" for purposes of this Section, and the
24Prior Fiscal Year Shortfall shall be satisfied under Section
251.2 of the State Pension Funds Continuing Appropriation Act. If
26the amount due is less than the amount received, the difference

 

 

09800SB1329ham003- 210 -LRB098 06018 JWD 46745 a

1shall be termed the "Prior Fiscal Year Overpayment" for
2purposes of this Section, and the Prior Fiscal Year Overpayment
3shall be repaid by the System to the General Revenue Fund as
4soon as practicable after the certification.
5(Source: P.A. 96-43, eff. 7-15-09; 96-45, eff. 7-15-09;
696-1000, eff. 7-2-10; 96-1497, eff. 1-14-11; 96-1511, eff.
71-27-11; 96-1554, eff. 3-18-11; 97-72, eff. 7-1-11; 97-732,
8eff. 6-30-12.)
 
9    Section 5-75. The Illinois Police Training Act is amended
10by changing Section 9 as follows:
 
11    (50 ILCS 705/9)  (from Ch. 85, par. 509)
12    Sec. 9. A special fund is hereby established in the State
13Treasury to be known as "The Traffic and Criminal Conviction
14Surcharge Fund" and shall be financed as provided in Section
159.1 of this Act and Section 5-9-1 of the "Unified Code of
16Corrections", unless the fines, costs or additional amounts
17imposed are subject to disbursement by the circuit clerk under
18Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
19shall be expended as follows:
20        (1) A portion of the total amount deposited in the Fund
21    may be used, as appropriated by the General Assembly, for
22    the ordinary and contingent expenses of the Illinois Law
23    Enforcement Training Standards Board;
24        (2) A portion of the total amount deposited in the Fund

 

 

09800SB1329ham003- 211 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 212 -LRB098 06018 JWD 46745 a

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

 

 

09800SB1329ham003- 213 -LRB098 06018 JWD 46745 a

1amended by changing Section 10 as follows:
 
2    (50 ILCS 707/10)
3    Sec. 10. Law Enforcement Camera Grant Fund; creation,
4rules.
5    (a) The Law Enforcement Camera Grant Fund is created as a
6special fund in the State treasury. From appropriations to the
7Board from the Fund, the Board must make grants to units of
8local government in Illinois for the purpose of installing
9