Full Text of SB0104 102nd General Assembly
SB0104 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB0104 Introduced 2/3/2021, by Sen. Sara Feigenholtz SYNOPSIS AS INTRODUCED: |
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Amends the Liquor Control Act of 1934. Provides that payment by credit card during the period during which merchandising credit may be extended shall be considered payment. Provides that a retailer may use a credit card to make purchases from a distributor, and the distributor may charge to the retailer any fees associated with that credit card transaction. Provides that manufacturers, non-resident dealers, foreign importers, distributors, or importing distributors may make certain donations related to COVID-19. Provides that retail license holders may accept those donations. Repeals provisions related to the receipt of items of value on January 1, 2024. Authorizes the delivery and carry out of a single serving of wine if specified conditions are met. Provides that the provision concerning delivery and carry out of mixed drinks is repealed on January 1, 2024 (instead of June 2, 2021). Makes other changes. Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, with respect to certain eating and drinking establishments, the obligation to make quarter monthly payments shall be suspended, and the taxpayer shall, instead, make monthly payments as otherwise provided by law. Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning hospitality.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Article 1. | 5 | | Section 1-1. This Act may be referred to as the COVID-19 | 6 | | Pandemic Hospitality Recovery Act. | 7 | | Section 1-5. The Liquor Control Act of 1934 is amended by | 8 | | changing Sections 6-5 and 6-28.8 and by adding Section 6-6.65 | 9 | | as follows:
| 10 | | (235 ILCS 5/6-5) (from Ch. 43, par. 122)
| 11 | | Sec. 6-5.
Except as otherwise provided in this Section, it | 12 | | is unlawful
for any person having a retailer's license or
any | 13 | | officer, associate, member, representative or agent of such | 14 | | licensee
to accept, receive or borrow money, or anything else | 15 | | of value, or accept
or receive credit (other than | 16 | | merchandising credit in the ordinary
course of business for a | 17 | | period not to exceed 30 days) directly or
indirectly from any | 18 | | manufacturer, importing distributor or distributor
of | 19 | | alcoholic liquor, or from any person connected with or in any | 20 | | way
representing, or from any member of the family of, such | 21 | | manufacturer,
importing distributor, distributor or |
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| 1 | | wholesaler, or from any
stockholders in any corporation | 2 | | engaged in manufacturing, distributing
or wholesaling of such | 3 | | liquor, or from any officer, manager, agent or
representative | 4 | | of said manufacturer. Except as provided below, it is
unlawful | 5 | | for any manufacturer
or distributor or importing distributor | 6 | | to give or lend money or
anything of value, or otherwise loan | 7 | | or extend credit (except such
merchandising credit) directly | 8 | | or indirectly to any retail licensee or
to the manager, | 9 | | representative, agent, officer or director of such
licensee. A | 10 | | manufacturer, distributor or importing distributor may furnish
| 11 | | free advertising, posters,
signs, brochures, hand-outs, or | 12 | | other promotional devices or materials to
any unit of | 13 | | government owning or operating any auditorium, exhibition | 14 | | hall,
recreation facility or other similar facility holding a | 15 | | retailer's license,
provided that the primary purpose of such | 16 | | promotional devices or materials
is to promote public events | 17 | | being held at such facility. A unit of government
owning or | 18 | | operating such a facility holding a retailer's license may | 19 | | accept
such promotional devices or materials designed | 20 | | primarily to promote public
events held at the facility. No | 21 | | retail licensee delinquent beyond the
30 day period specified | 22 | | in this Section shall
solicit, accept or receive credit, | 23 | | purchase or acquire alcoholic
liquors, directly or indirectly | 24 | | from any other licensee, and no
manufacturer, distributor or | 25 | | importing distributor shall knowingly grant
or extend credit, | 26 | | sell, furnish or supply alcoholic liquors to any such
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| 1 | | delinquent retail licensee; provided that the purchase price | 2 | | of all beer
sold to a retail licensee shall be paid by the | 3 | | retail licensee in cash
on or before delivery of the beer, and | 4 | | unless the purchase price payable
by a retail licensee for | 5 | | beer sold to him in returnable bottles shall
expressly include | 6 | | a charge for the bottles and cases, the retail
licensee shall, | 7 | | on or before delivery of such beer, pay the seller in
cash a | 8 | | deposit in an amount not less than the deposit required to be
| 9 | | paid by the distributor to the brewer; but where the brewer | 10 | | sells direct
to the retailer, the deposit shall be an amount no | 11 | | less than that
required by the brewer from his own | 12 | | distributors; and provided further,
that in no instance shall | 13 | | this deposit be less than 50 cents for each
case of beer in | 14 | | pint or smaller bottles and 60 cents for each case of
beer in | 15 | | quart or half-gallon bottles; and provided further, that the
| 16 | | purchase price of all beer sold to an importing distributor or
| 17 | | distributor shall be paid by such importing distributor or | 18 | | distributor
in cash on or before the 15th day (Sundays and | 19 | | holidays excepted) after
delivery of such beer to such | 20 | | purchaser; and unless the purchase price
payable by such | 21 | | importing distributor or distributor for beer sold in
| 22 | | returnable bottles and cases shall expressly include a charge | 23 | | for the
bottles and cases, such importing distributor or | 24 | | distributor shall, on
or before the 15th day (Sundays and | 25 | | holidays excepted) after delivery of
such beer to such | 26 | | purchaser, pay the seller in cash a required amount as
a |
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| 1 | | deposit to assure the return of such bottles and cases. | 2 | | Nothing herein
contained shall prohibit any licensee from | 3 | | crediting or refunding to a
purchaser the actual amount of | 4 | | money paid for bottles, cases, kegs or
barrels returned by the | 5 | | purchaser to the seller or paid by the purchaser
as a deposit | 6 | | on bottles, cases, kegs or barrels, when such containers or
| 7 | | packages are returned to the seller. Nothing herein contained | 8 | | shall
prohibit any manufacturer, importing distributor or | 9 | | distributor from
extending usual and customary credit for | 10 | | alcoholic liquor sold to
customers or purchasers who live in | 11 | | or maintain places of business
outside of this State when such | 12 | | alcoholic liquor is actually transported
and delivered to such | 13 | | points outside of this State.
| 14 | | A manufacturer, distributor, or importing distributor may | 15 | | furnish free social media advertising to a retail licensee if | 16 | | the social media advertisement does not contain the retail | 17 | | price of any alcoholic liquor and the social media | 18 | | advertisement complies with any applicable rules or | 19 | | regulations issued by the Alcohol and Tobacco Tax and Trade | 20 | | Bureau of the United States Department of the Treasury. A | 21 | | manufacturer, distributor, or importing distributor may list | 22 | | the names of one or more unaffiliated retailers in the | 23 | | advertisement of alcoholic liquor through social media. | 24 | | Nothing in this Section shall prohibit a retailer from | 25 | | communicating with a manufacturer, distributor, or importing | 26 | | distributor on social media or sharing media on the social |
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| 1 | | media of a manufacturer, distributor, or importing | 2 | | distributor. A retailer may request free social media | 3 | | advertising from a manufacturer, distributor, or importing | 4 | | distributor. Nothing in this Section shall prohibit a | 5 | | manufacturer, distributor, or importing distributor from | 6 | | sharing, reposting, or otherwise forwarding a social media | 7 | | post by a retail licensee, so long as the sharing, reposting, | 8 | | or forwarding of the social media post does not contain the | 9 | | retail price of any alcoholic liquor. No manufacturer, | 10 | | distributor, or importing distributor shall pay or reimburse a | 11 | | retailer, directly or indirectly, for any social media | 12 | | advertising services, except as specifically permitted in this | 13 | | Act. No retailer shall accept any payment or reimbursement, | 14 | | directly or indirectly, for any social media advertising | 15 | | services offered by a manufacturer, distributor, or importing | 16 | | distributor, except as specifically permitted in this Act. For | 17 | | the purposes of this Section, "social media" means a service, | 18 | | platform, or site where users communicate with one another and | 19 | | share media, such as pictures, videos, music, and blogs, with | 20 | | other users free of charge. | 21 | | No right of action shall exist for the collection of any | 22 | | claim based
upon credit extended to a distributor, importing | 23 | | distributor or retail
licensee contrary to the provisions of | 24 | | this Section.
| 25 | | Every manufacturer, importing distributor and distributor | 26 | | shall
submit or cause to be submitted, to the State |
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| 1 | | Commission, in triplicate,
not later than Thursday of each | 2 | | calendar week, a verified written list
of the names and | 3 | | respective addresses of each retail licensee purchasing
| 4 | | spirits or wine from such manufacturer, importing distributor | 5 | | or
distributor who, on the first business day of that calendar | 6 | | week, was
delinquent beyond the above mentioned permissible | 7 | | merchandising credit
period of 30 days; or, if such is the | 8 | | fact, a verified written statement
that no retail licensee | 9 | | purchasing spirits or wine was then delinquent
beyond such | 10 | | permissible merchandising credit period of 30 days.
| 11 | | Every manufacturer, importing distributor and distributor | 12 | | shall
submit or cause to be submitted, to the State | 13 | | Commission, in triplicate,
a verified written list of the | 14 | | names and respective addresses of each
previously reported | 15 | | delinquent retail licensee who has cured such
delinquency by | 16 | | payment, which list shall be submitted not later than the
| 17 | | close of the second full business day following the day such | 18 | | delinquency
was so cured.
| 19 | | Such written verified reports required to be submitted by | 20 | | this
Section shall be posted by the State Commission in each of | 21 | | its offices
in places available for public inspection not | 22 | | later than the day
following receipt thereof by the | 23 | | Commission. The reports so posted shall
constitute notice to | 24 | | every manufacturer, importing distributor and
distributor of | 25 | | the information contained therein. Actual notice to
| 26 | | manufacturers, importing distributors and distributors of the
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| 1 | | information contained in any such posted reports, however | 2 | | received,
shall also constitute notice of such information.
| 3 | | The 30 day merchandising credit period allowed by this | 4 | | Section shall
commence with the day immediately following the | 5 | | date of invoice and
shall include all successive days | 6 | | including Sundays and holidays to and
including the 30th | 7 | | successive day.
| 8 | | In addition to other methods allowed by law, payment by | 9 | | check or credit card during
the period for which merchandising | 10 | | credit may be extended under the
provisions of this Section | 11 | | shall be considered payment. All checks
received in payment | 12 | | for alcoholic liquor shall be promptly deposited for
| 13 | | collection. A post dated check or a check dishonored on | 14 | | presentation for
payment shall not be deemed payment.
| 15 | | A credit card payment in dispute by a retailer shall not be | 16 | | deemed payment, and the debt uncured for merchandising credit | 17 | | shall be reported as delinquent. Nothing in this Section shall | 18 | | prevent a distributor, self-distributing manufacturer, or | 19 | | importing distributor from assessing a usual and customary | 20 | | transaction fee representative of the actual finance charges | 21 | | incurred for processing a credit card payment. This | 22 | | transaction fee shall be disclosed on the invoice. It shall be | 23 | | considered unlawful for a distributor, importing distributor, | 24 | | or self-distributing manufacturer to waive finance charges for | 25 | | retailers. | 26 | | A retail licensee shall not be deemed to be delinquent in |
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| 1 | | payment for
any alleged sale to him of alcoholic liquor when | 2 | | there exists a bona fide
dispute between such retailer and a | 3 | | manufacturer, importing distributor
or distributor with | 4 | | respect to the amount of indebtedness existing
because of such | 5 | | alleged sale. A retail licensee shall not be deemed to be | 6 | | delinquent under this provision and 11 Ill. Adm. Code 100.90 | 7 | | until 30 days after the date on which the region in which the | 8 | | retail licensee is located enters Phase 4 of the Governor's | 9 | | Restore Illinois Plan as issued on May 5, 2020. | 10 | | A delinquent retail licensee who engages in the retail | 11 | | liquor
business at 2 or more locations shall be deemed to be | 12 | | delinquent with
respect to each such location.
| 13 | | The license of any person who violates any provision of | 14 | | this Section
shall be subject to suspension or revocation in | 15 | | the manner provided by
this Act.
| 16 | | If any part or provision of this Article or the | 17 | | application thereof
to any person or circumstances shall be | 18 | | adjudged invalid by a court of
competent jurisdiction, such | 19 | | judgment shall be confined by its operation
to the controversy | 20 | | in which it was mentioned and shall not affect or
invalidate | 21 | | the remainder of this Article or the application thereof to
| 22 | | any other person or circumstance and to this and the | 23 | | provisions of this
Article are declared severable.
| 24 | | (Source: P.A. 101-631, eff. 6-2-20.)
| 25 | | (235 ILCS 5/6-6.65 new) |
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| 1 | | Sec. 6-6.65. Items of value; permitted, limited. The | 2 | | General Assembly finds that Illinois restaurants and | 3 | | on-premise retail licensees have been hard hit by the COVID-19 | 4 | | pandemic and are in dire need of assistance to adjust their | 5 | | operations to the impacts of COVID-19 and adherence to | 6 | | Illinois' public health and safety measures during the | 7 | | challenging months ahead while indoor dining is suspended and | 8 | | outdoor dining is substantially inhibited by the environmental | 9 | | factors beyond human control. This Section 6-6.5 is a limited | 10 | | exception to the otherwise prohibited giving or furnishing of | 11 | | money, items or things of value to retail license holders as | 12 | | contained in Sections 6-5 and 6-6 of this Act and such activity | 13 | | is limited to this temporary and emergency assistance to | 14 | | retail licensees during this COVID-19 pandemic until December | 15 | | 31, 2021. | 16 | | (a) Manufacturers, non-resident dealers, foreign | 17 | | importers, distributors, or importing distributors may donate | 18 | | money or COVID-19-related improvements, fixtures, and | 19 | | equipment to an entity exempt from federal income taxes under | 20 | | Section 501 of the Internal Revenue Code with the intent that | 21 | | eligible restaurants or retail licensees will apply for and | 22 | | acquire these COVID-19-related improvements, fixtures, and | 23 | | equipment for their use in their operations during the current | 24 | | COVID-19 pandemic. COVID-19-related improvements, fixtures, | 25 | | and equipment shall be limited to the equipment and fixtures | 26 | | that allow a retail license holder to comply with social |
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| 1 | | distancing guidelines, expand take-out/delivery operations, or | 2 | | accommodate outdoor dining, such as plexiglass barriers or | 3 | | partitions, signage promoting social distancing and hygiene | 4 | | protocols, heaters, heat lamps, weatherization upgrades, and | 5 | | insulated delivery bags; improvements that allow restaurants | 6 | | to continue operating, such as food heaters for to-go orders, | 7 | | and purchasing personal protective equipment and sanitation | 8 | | supplies necessitated by the pandemic in order that retail | 9 | | licensees can continue operating; and COVID-19-related | 10 | | business improvements like patio heaters or contactless | 11 | | technology. | 12 | | (b) Retail license holders may accept temporary donations, | 13 | | pursuant to subsection (g), of COVID-19-related improvements, | 14 | | fixtures, and equipment from an entity exempt from federal | 15 | | income taxes under Section 501 of the Internal Revenue Code | 16 | | donated to the entity by Illinois licensed manufacturers, | 17 | | non-resident dealers, foreign importers, distributors, or | 18 | | importing distributors under this Section in order to continue | 19 | | to operate safely and stay in business during this | 20 | | unprecedented time, provided the retail licensee meets the | 21 | | eligibility requirement of this Act. Eligible businesses | 22 | | consist of Illinois restaurants and on-premise retail license | 23 | | holders that: (i) are engaged in providing food or beverage | 24 | | services and wherein meals or beverages are prepared | 25 | | on-premises to patrons who traditionally order and are served | 26 | | while seated; (ii) meet the definition of a "retailer" as |
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| 1 | | defined in Section 1-3.17, including "hotels" as defined in | 2 | | Section 1-3.25; and (iii) can demonstrate through an | 3 | | application process to the entity exempt from federal income | 4 | | taxes under Section 501 of the Internal Revenue Code they have | 5 | | experienced financial hardship due to COVID-19. | 6 | | (c) Nothing in this Section permits a manufacturer, | 7 | | non-resident dealer, foreign importer, distributor, or | 8 | | importing distributor to make a direct loan or sale of | 9 | | furniture, fixtures or equipment to any retailer not otherwise | 10 | | permitted in this Act. No retailer shall accept any donation, | 11 | | loan or sale of furniture, or fixture or equipment from any | 12 | | manufacturer, non-resident dealer, foreign importer, | 13 | | distributor, or importing distributor, not otherwise | 14 | | specifically authorized in this Act. | 15 | | (d) Any entity exempt from federal income taxes under | 16 | | Section 501 of the Internal Revenue Code, including, without | 17 | | limitation, charities, government entities, advocacy groups, | 18 | | business leagues, or chambers of commerce and nonprofit | 19 | | organizations that promote social welfare may accept monetary | 20 | | donations or COVID-19-related improvements, fixtures, and | 21 | | equipment to eligible retail licensees in accordance with this | 22 | | Section. The entity exempt from federal income taxes under | 23 | | Section 501 of the Internal Revenue Code shall not give cash | 24 | | grants or cash donations to license holders. | 25 | | (e) No officer, director, or owner of a license holder or | 26 | | member of the restaurant, beverage, or liquor industry may |
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| 1 | | serve on the board of directors of the entity exempt from | 2 | | federal income taxes under Section 501 of the Internal Revenue | 3 | | Code. | 4 | | (f) Any manufacturer, non-resident dealer, foreign | 5 | | importer, distributor, or importing distributor and their | 6 | | agents that donate to an entity exempt from federal income | 7 | | taxes under Section 501 of the Internal Revenue Code with the | 8 | | intent that the entity will provide COVID-19 mitigation relief | 9 | | hereunder shall be solely responsible to maintain accurate | 10 | | books and records of all donations made pursuant to this | 11 | | Section. The manufacturer, non-resident dealer, foreign | 12 | | importer, distributor, or importing distributor, or their | 13 | | agents, must submit those books and records upon request for | 14 | | inspection by the State Commission. Failure to keep such | 15 | | records shall render the manufacturer, non-resident dealer, | 16 | | foreign importer, distributor, or importing distributor | 17 | | ineligible for the privileges contained within this Section. | 18 | | All such records shall be maintained for a period of 3 years. | 19 | | (g) Nothing in this Section shall permit the restaurant | 20 | | business to accept or retain any donated COVID-19-related | 21 | | improvements, fixtures, and equipment hereunder later than | 22 | | December 31, 2021. It shall be the sole responsibility of the | 23 | | retail licensee or its agent to return any donated | 24 | | COVID-19-related improvements, fixtures, and equipment to the | 25 | | entity exempt from federal income taxes under Section 501 of | 26 | | the Internal Revenue Code on or before December 31, 2021. |
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| 1 | | (h) The entity exempt from federal income taxes under | 2 | | Section 501 of the Internal Revenue Code is permitted to sell | 3 | | the COVID-19-related improvements, fixtures, and equipment to | 4 | | retail licensee only if: (i) the COVID-19-related | 5 | | improvements, fixtures, and equipment are purchased from the | 6 | | entity exempt from federal income taxes under Section 501 of | 7 | | the Internal Revenue Code at fair market value; (ii) full | 8 | | payment is made by the retail licensee to the entity exempt | 9 | | from federal income taxes under Section 501 of the Internal | 10 | | Revenue Code no later than December 31, 2021; and (iii) proper | 11 | | books and records of the transaction are maintained by the | 12 | | licensee, or its agent, and are available for inspection upon | 13 | | request by the State Commission. All such records shall be | 14 | | maintained by the license holder, or their agent, for a period | 15 | | of 3 years. | 16 | | (i) A manufacturer of beer, wine, or spirits that enters | 17 | | into an agreement with a non-profit organization for purposes | 18 | | of this Section shall not: (i) require a distributor or | 19 | | importing distributor of beer, wine, or spirits to contribute | 20 | | marketing, advertising, or other funds or COVID-19-related | 21 | | improvements, fixtures, or equipment, for control or | 22 | | expenditure by the manufacturer, unless the distributor or | 23 | | importing distributor has agreed, in writing and in advance, | 24 | | to spend or contribute the distributor's or importing | 25 | | distributor's funds or provide COVID-19-related improvements, | 26 | | fixtures, or equipment for a specified marketing, charitable |
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| 1 | | contribution, or any similar contribution, including | 2 | | COVID-19-related improvements, fixtures, and equipment; or | 3 | | (ii) require a distributor or importing distributor of beer, | 4 | | wine, or spirits to deliver or pick up from any retail | 5 | | licensee, their agent, or non-profit organization any items, | 6 | | including COVID-19-related improvements, fixtures, equipment, | 7 | | or any other items, the giving, sale, leasing, or otherwise | 8 | | furnishing of which is an item of value pursuant to Section 6-5 | 9 | | or 6-6 of this Act. | 10 | | A manufacturer of beer, wine, or spirits that receives | 11 | | consent pursuant to this subsection shall maintain for 3 years | 12 | | sufficient books and records regarding the expenditure of any | 13 | | funds that reflect the manufacturer's expenditure of any | 14 | | marketing or charitable contribution, including | 15 | | COVID-19-related improvements, fixtures, or equipment, or any | 16 | | similar contribution. | 17 | | (j) It shall be the sole obligation of the retail licensee | 18 | | to return and deliver any equipment the retailer temporarily | 19 | | receives pursuant to this Section. Failure to comply with this | 20 | | Section shall result in a fine against the retail licensee or | 21 | | the suspension or revocation of the retail license as | 22 | | determined by the State Commission. Any fines or penalties for | 23 | | failure to return or purchase donated improvements, fixtures, | 24 | | or equipment on or before December 31, 2021 shall be assessed | 25 | | against the license holder by the State Commission. | 26 | | (k) For purposes of this Section, branding on donated |
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| 1 | | improvements, fixtures, merchandise, and equipment is | 2 | | prohibited. | 3 | | (l) This Section is repealed January 1, 2024. | 4 | | (235 ILCS 5/6-28.8) | 5 | | (Section scheduled to be repealed on June 2, 2021) | 6 | | Sec. 6-28.8. Delivery and carry out of mixed drinks | 7 | | permitted. | 8 | | (a) In this Section: | 9 | | "Cocktail" or "mixed drink" means any beverage obtained by | 10 | | combining ingredients alcoholic in nature, whether brewed, | 11 | | fermented, or distilled, with ingredients non-alcoholic in | 12 | | nature, such as fruit juice, lemonade, cream, or a carbonated | 13 | | beverage. | 14 | | "Original container" means, for the purposes of this | 15 | | Section only, a container that is filled, sealed, and secured | 16 | | by a retail licensee's employee at the retail licensee's | 17 | | location with a tamper-evident lid or cap. | 18 | | "Sealed container" means a rigid container that contains a | 19 | | mixed drink or a single serving of wine , is new, has never been | 20 | | used, has a secured lid or cap designed to prevent consumption | 21 | | without removal of the lid or cap, and is tamper-evident. | 22 | | "Sealed container" does not include a container with a lid | 23 | | with sipping holes or openings for straws or a container made | 24 | | of plastic, paper, or polystyrene foam. | 25 | | "Tamper-evident" means a lid or cap that has been sealed |
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| 1 | | with tamper-evident covers, including, but not limited to, wax | 2 | | dip or heat shrink wrap. | 3 | | (b) A cocktail , or mixed drink , or single serving of wine | 4 | | placed in a sealed container by a retail licensee at the retail | 5 | | licensee's location may be transferred and sold for | 6 | | off-premises consumption if the following requirements are | 7 | | met: | 8 | | (1) the cocktail is transferred within the licensed | 9 | | premises, by a curbside pickup, or by delivery by an | 10 | | employee of the retail licensee who: | 11 | | (A) has been trained in accordance with Section | 12 | | 6-27.1 at the time of the sale; | 13 | | (B) is at least 21 years of age; and | 14 | | (C) upon delivery, verifies the age of the person | 15 | | to whom the cocktail or single serving of wine is being | 16 | | delivered; | 17 | | (2) if the employee delivering the cocktail or single | 18 | | serving of wine is not able to safely verify
a person's age | 19 | | or level of intoxication upon delivery, the employee shall | 20 | | cancel the sale of alcohol and return the product to the | 21 | | retail license holder; | 22 | | (3) the sealed container is placed in the trunk of the | 23 | | vehicle or if there is no trunk, in the vehicle's rear | 24 | | compartment that is not readily accessible to the | 25 | | passenger area; | 26 | | (4) the sealed container shall be affixed with a label |
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| 1 | | or tag that contains the following information: | 2 | | (A) the cocktail or mixed drink ingredients, type, | 3 | | and name of the alcohol; | 4 | | (B) the name, license number, and address of the | 5 | | retail licensee that filled the original container and | 6 | | sold the product; | 7 | | (C) the volume of the cocktail , or mixed drink , or | 8 | | single serving of wine in the sealed container; and | 9 | | (D) the sealed container was filled less than 7 | 10 | | days before the date of sale. | 11 | | (c) Third-party delivery services are not permitted to | 12 | | deliver cocktails and mixed drinks under this Section. | 13 | | (d) If there is an executive order of the Governor in | 14 | | effect during a disaster, the employee delivering the mixed | 15 | | drink , or cocktail , or single serving of wine must comply with | 16 | | any requirements of that executive order, including, but not | 17 | | limited to, wearing gloves and a mask and maintaining | 18 | | distancing requirements when interacting with the public. | 19 | | (e) Delivery or carry out of a cocktail , or mixed drink , or | 20 | | single serving of wine is prohibited if: | 21 | | (1) a third party delivers the cocktail or mixed | 22 | | drink; | 23 | | (2) a container of a mixed drink , or cocktail , or | 24 | | single serving of wine is not tamper-evident and sealed; | 25 | | (3) a container of a mixed drink , or cocktail , or | 26 | | single serving of wine is transported in the passenger |
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| 1 | | area of a vehicle; | 2 | | (4) a mixed drink , or cocktail , or single serving of | 3 | | wine is delivered by a person or to a person who is under | 4 | | the age of 21; or | 5 | | (5) the person delivering a mixed drink , or cocktail , | 6 | | or single serving of wine fails to verify the age of the | 7 | | person to whom the mixed drink or cocktail is being | 8 | | delivered. | 9 | | (f) Violations of this Section shall be subject to any | 10 | | applicable penalties, including, but not limited to, the | 11 | | penalties specified under Section 11-502 of the Illinois | 12 | | Vehicle Code. | 13 | | (f-5) This Section is not intended to prohibit or preempt | 14 | | the ability of a brew pub, tap room, or distilling pub to | 15 | | continue to temporarily deliver alcoholic liquor pursuant to | 16 | | guidance issued by the State Commission on March 19, 2020 | 17 | | entitled "Illinois Liquor Control Commission, COVID-19 Related | 18 | | Actions, Guidance on Temporary Delivery of Alcoholic Liquor". | 19 | | This Section shall only grant authorization to holders of | 20 | | State of Illinois retail liquor licenses but not to licensees | 21 | | that simultaneously hold any licensure or privilege to | 22 | | manufacture alcoholic liquors within or outside of the State | 23 | | of Illinois. | 24 | | (g) This Section is not a denial or limitation of home rule | 25 | | powers and functions under Section 6 of Article VII of the | 26 | | Illinois Constitution. |
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| 1 | | (h) This Section is repealed on January 1, 2024 one year | 2 | | after the effective date of this amendatory Act of the 101st | 3 | | General Assembly .
| 4 | | (Source: P.A. 101-631, eff. 6-2-20.) | 5 | | Article 5. | 6 | | Section 5-5. The Use Tax Act is amended by changing | 7 | | Section 9 as follows:
| 8 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| 9 | | Sec. 9. Returns; distribution of proceeds. | 10 | | (a) Except as to motor vehicles, watercraft, aircraft, and
| 11 | | trailers that are required to be registered with an agency of | 12 | | this State,
each retailer
required or authorized to collect | 13 | | the tax imposed by this Act shall pay
to the Department the | 14 | | amount of such tax (except as otherwise provided)
at the time | 15 | | when he is required to file his return for the period during
| 16 | | which such tax was collected, less a discount of 2.1% prior to
| 17 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | 18 | | per calendar
year, whichever is greater, which is allowed to | 19 | | reimburse the retailer
for expenses incurred in collecting the | 20 | | tax, keeping records, preparing
and filing returns, remitting | 21 | | the tax and supplying data to the
Department on request. The | 22 | | discount under this Section is not allowed for the 1.25% | 23 | | portion of taxes paid on aviation fuel that is subject to the |
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| 1 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 2 | | 47133. In the case of retailers who report and pay the
tax on a | 3 | | transaction by transaction basis, as provided in this Section,
| 4 | | such discount shall be taken with each such tax remittance | 5 | | instead of
when such retailer files his periodic return. The | 6 | | discount allowed under this Section is allowed only for | 7 | | returns that are filed in the manner required by this Act. The | 8 | | Department may disallow the discount for retailers whose | 9 | | certificate of registration is revoked at the time the return | 10 | | is filed, but only if the Department's decision to revoke the | 11 | | certificate of registration has become final. A retailer need | 12 | | not remit
that part of any tax collected by him to the extent | 13 | | that he is required
to remit and does remit the tax imposed by | 14 | | the Retailers' Occupation
Tax Act, with respect to the sale of | 15 | | the same property. | 16 | | (b) Where such tangible personal property is sold under a | 17 | | conditional
sales contract, or under any other form of sale | 18 | | wherein the payment of
the principal sum, or a part thereof, is | 19 | | extended beyond the close of
the period for which the return is | 20 | | filed, the retailer, in collecting
the tax (except as to motor | 21 | | vehicles, watercraft, aircraft, and
trailers that are required | 22 | | to be registered with an agency of this State),
may collect for | 23 | | each
tax return period, only the tax applicable to that part of | 24 | | the selling
price actually received during such tax return | 25 | | period. | 26 | | (c) Except as provided in this Section, on or before the |
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| 1 | | twentieth day of each
calendar month, such retailer shall file | 2 | | a return for the preceding
calendar month. Such return shall | 3 | | be filed on forms prescribed by the
Department and shall | 4 | | furnish such information as the Department may
reasonably | 5 | | require. On and after January 1, 2018, except for returns for | 6 | | motor vehicles, watercraft, aircraft, and trailers that are | 7 | | required to be registered with an agency of this State, with | 8 | | respect to retailers whose annual gross receipts average | 9 | | $20,000 or more, all returns required to be filed pursuant to | 10 | | this Act shall be filed electronically. Retailers who | 11 | | demonstrate that they do not have access to the Internet or | 12 | | demonstrate hardship in filing electronically may petition the | 13 | | Department to waive the electronic filing requirement. | 14 | | The Department may require returns to be filed on a | 15 | | quarterly basis.
If so required, a return for each calendar | 16 | | quarter shall be filed on or
before the twentieth day of the | 17 | | calendar month following the end of such
calendar quarter. The | 18 | | taxpayer shall also file a return with the
Department for each | 19 | | of the first two months of each calendar quarter, on or
before | 20 | | the twentieth day of the following calendar month, stating: | 21 | | 1. The name of the seller; | 22 | | 2. The address of the principal place of business from | 23 | | which he engages
in the business of selling tangible | 24 | | personal property at retail in this State; | 25 | | 3. The total amount of taxable receipts received by | 26 | | him during the
preceding calendar month from sales of |
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| 1 | | tangible personal property by him
during such preceding | 2 | | calendar month, including receipts from charge and
time | 3 | | sales, but less all deductions allowed by law; | 4 | | 4. The amount of credit provided in Section 2d of this | 5 | | Act; | 6 | | 5. The amount of tax due; | 7 | | 5-5. The signature of the taxpayer; and | 8 | | 6. Such other reasonable information as the Department | 9 | | may
require. | 10 | | (d) Each retailer required or authorized to collect the | 11 | | tax imposed by this Act on aviation fuel sold at retail in this | 12 | | State during the preceding calendar month shall, instead of | 13 | | reporting and paying tax on aviation fuel as otherwise | 14 | | required by this Section, report and pay such tax on a separate | 15 | | aviation fuel tax return. The requirements related to the | 16 | | return shall be as otherwise provided in this Section. | 17 | | Notwithstanding any other provisions of this Act to the | 18 | | contrary, retailers collecting tax on aviation fuel shall file | 19 | | all aviation fuel tax returns and shall make all aviation fuel | 20 | | tax payments by electronic means in the manner and form | 21 | | required by the Department. For purposes of this Section, | 22 | | "aviation fuel" means jet fuel and aviation gasoline. | 23 | | (e) If a taxpayer fails to sign a return within 30 days | 24 | | after the proper notice
and demand for signature by the | 25 | | Department, the return shall be considered
valid and any | 26 | | amount shown to be due on the return shall be deemed assessed. |
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| 1 | | (f) Notwithstanding any other provision of this Act to the | 2 | | contrary, retailers subject to tax on cannabis shall file all | 3 | | cannabis tax returns and shall make all cannabis tax payments | 4 | | by electronic means in the manner and form required by the | 5 | | Department. | 6 | | (g) Beginning October 1, 1993, a taxpayer who has an | 7 | | average monthly tax
liability of $150,000 or more shall make | 8 | | all payments required by rules of the
Department by electronic | 9 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has | 10 | | an average monthly tax liability of $100,000 or more shall | 11 | | make all
payments required by rules of the Department by | 12 | | electronic funds transfer.
Beginning October 1, 1995, a | 13 | | taxpayer who has an average monthly tax liability
of $50,000 | 14 | | or more shall make all payments required by rules of the | 15 | | Department
by electronic funds transfer. Beginning October 1, | 16 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or | 17 | | more shall make all payments required by
rules of the | 18 | | Department by electronic funds transfer. The term "annual tax
| 19 | | liability" shall be the sum of the taxpayer's liabilities | 20 | | under this Act, and
under all other State and local occupation | 21 | | and use tax laws administered by the
Department, for the | 22 | | immediately preceding calendar year. The term "average
monthly | 23 | | tax liability" means
the sum of the taxpayer's liabilities | 24 | | under this Act, and under all other State
and local occupation | 25 | | and use tax laws administered by the Department, for the
| 26 | | immediately preceding calendar year divided by 12.
Beginning |
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| 1 | | on October 1, 2002, a taxpayer who has a tax liability in the
| 2 | | amount set forth in subsection (b) of Section 2505-210 of the | 3 | | Department of
Revenue Law shall make all payments required by | 4 | | rules of the Department by
electronic funds transfer. | 5 | | Before August 1 of each year beginning in 1993, the | 6 | | Department shall notify
all taxpayers required to make | 7 | | payments by electronic funds transfer. All
taxpayers required | 8 | | to make payments by electronic funds transfer shall make
those | 9 | | payments for a minimum of one year beginning on October 1. | 10 | | Any taxpayer not required to make payments by electronic | 11 | | funds transfer may
make payments by electronic funds transfer | 12 | | with the permission of the
Department. | 13 | | All taxpayers required to make payment by electronic funds | 14 | | transfer and any
taxpayers authorized to voluntarily make | 15 | | payments by electronic funds transfer
shall make those | 16 | | payments in the manner authorized by the Department. | 17 | | The Department shall adopt such rules as are necessary to | 18 | | effectuate a
program of electronic funds transfer and the | 19 | | requirements of this Section. | 20 | | (h) Before October 1, 2000, if the taxpayer's average | 21 | | monthly tax liability
to the Department
under this Act, the | 22 | | Retailers' Occupation Tax Act, the Service
Occupation Tax Act, | 23 | | the Service Use Tax Act was $10,000 or more
during
the | 24 | | preceding 4 complete calendar quarters, he shall file a return | 25 | | with the
Department each month by the 20th day of the month | 26 | | next following the month
during which such tax liability is |
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| 1 | | incurred and shall make payments to the
Department on or | 2 | | before the 7th, 15th, 22nd and last day of the month
during | 3 | | which such liability is incurred.
On and after October 1, | 4 | | 2000, if the taxpayer's average monthly tax liability
to the | 5 | | Department under this Act, the Retailers' Occupation Tax Act,
| 6 | | the
Service Occupation Tax Act, and the Service Use Tax Act was | 7 | | $20,000 or more
during the preceding 4 complete calendar | 8 | | quarters, he shall file a return with
the Department each | 9 | | month by the 20th day of the month next following the month
| 10 | | during which such tax liability is incurred and shall make | 11 | | payment to the
Department on or before the 7th, 15th, 22nd and | 12 | | last day of the
month during
which such liability is incurred.
| 13 | | If the month during which such tax
liability is incurred began | 14 | | prior to January 1, 1985, each payment shall be
in an amount | 15 | | equal to 1/4 of the taxpayer's
actual liability for the month | 16 | | or an amount set by the Department not to
exceed 1/4 of the | 17 | | average monthly liability of the taxpayer to the
Department | 18 | | for the preceding 4 complete calendar quarters (excluding the
| 19 | | month of highest liability and the month of lowest liability | 20 | | in such 4
quarter period). If the month during which such tax | 21 | | liability is incurred
begins on or after January 1, 1985, and | 22 | | prior to January 1, 1987, each
payment shall be in an amount | 23 | | equal to 22.5% of the taxpayer's actual liability
for the | 24 | | month or 27.5% of the taxpayer's liability for the same | 25 | | calendar
month of the preceding year. If the month during | 26 | | which such tax liability
is incurred begins on or after |
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| 1 | | January 1, 1987, and prior to January 1,
1988, each payment | 2 | | shall be in an amount equal to 22.5% of the taxpayer's
actual | 3 | | liability for the month or 26.25% of the taxpayer's liability | 4 | | for
the same calendar month of the preceding year. If the month | 5 | | during which such
tax liability is incurred begins on or after | 6 | | January 1, 1988, and prior to
January 1, 1989,
or begins on or | 7 | | after January 1, 1996, each payment shall be in an amount equal
| 8 | | to 22.5% of the taxpayer's actual liability for the month or | 9 | | 25% of the
taxpayer's liability for the same calendar month of | 10 | | the preceding year. If the
month during which such tax | 11 | | liability is incurred begins on or after January 1,
1989,
and | 12 | | prior to January 1, 1996, each payment shall be in an amount | 13 | | equal to 22.5%
of the taxpayer's actual liability for the | 14 | | month or 25% of the taxpayer's
liability for the same calendar | 15 | | month of the preceding year or 100% of the
taxpayer's actual | 16 | | liability for the quarter monthly reporting period. The
amount | 17 | | of such quarter monthly payments shall be credited against the | 18 | | final tax
liability
of the taxpayer's return for that month. | 19 | | Before October 1, 2000, once
applicable, the requirement
of | 20 | | the making of quarter monthly payments to the Department shall | 21 | | continue
until such taxpayer's average monthly liability to | 22 | | the Department during
the preceding 4 complete calendar | 23 | | quarters (excluding the month of highest
liability and the | 24 | | month of lowest liability) is less than
$9,000, or until
such | 25 | | taxpayer's average monthly liability to the Department as | 26 | | computed for
each calendar quarter of the 4 preceding complete |
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| 1 | | calendar quarter period
is less than $10,000. However, if a | 2 | | taxpayer can show the
Department that
a substantial change in | 3 | | the taxpayer's business has occurred which causes
the taxpayer | 4 | | to anticipate that his average monthly tax liability for the
| 5 | | reasonably foreseeable future will fall below the $10,000 | 6 | | threshold
stated above, then
such taxpayer
may petition the | 7 | | Department for change in such taxpayer's reporting status.
On | 8 | | and after October 1, 2000, once applicable, the requirement of | 9 | | the making
of quarter monthly payments to the Department shall | 10 | | continue until such
taxpayer's average monthly liability to | 11 | | the Department during the preceding 4
complete calendar | 12 | | quarters (excluding the month of highest liability and the
| 13 | | month of lowest liability) is less than $19,000 or until such | 14 | | taxpayer's
average monthly liability to the Department as | 15 | | computed for each calendar
quarter of the 4 preceding complete | 16 | | calendar quarter period is less than
$20,000. However, if a | 17 | | taxpayer can show the Department that a substantial
change in | 18 | | the taxpayer's business has occurred which causes the taxpayer | 19 | | to
anticipate that his average monthly tax liability for the | 20 | | reasonably
foreseeable future will fall below the $20,000 | 21 | | threshold stated above, then
such taxpayer may petition the | 22 | | Department for a change in such taxpayer's
reporting status.
| 23 | | The Department shall change such taxpayer's reporting status | 24 | | unless it
finds that such change is seasonal in nature and not | 25 | | likely to be long
term. If any such quarter monthly payment is | 26 | | not paid at the time or in
the amount required by this Section, |
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| 1 | | then the taxpayer shall be liable for
penalties and interest | 2 | | on
the difference between the minimum amount due and the | 3 | | amount of such
quarter monthly payment actually and timely | 4 | | paid, except insofar as the
taxpayer has previously made | 5 | | payments for that month to the Department in
excess of the | 6 | | minimum payments previously due as provided in this Section.
| 7 | | The Department shall make reasonable rules and regulations to | 8 | | govern the
quarter monthly payment amount and quarter monthly | 9 | | payment dates for
taxpayers who file on other than a calendar | 10 | | monthly basis. | 11 | | (i) Notwithstanding any other provision of law, if the | 12 | | taxpayer is engaged in business in the industry identified | 13 | | under Subsector 722 of the North American Industry | 14 | | Classification System (NAICS) entitled "Food Services and | 15 | | Drinking Places" (i.e., businesses with a NAICS Code of 722), | 16 | | then, beginning on February 1, 2021 and continuing through | 17 | | December 31, 2021, the obligation to make payments on or | 18 | | before the 7th, 15th, 22nd and last day of the month as | 19 | | provided in subsection (h) shall be suspended, and the | 20 | | taxpayer may choose instead to make payments on or before the | 21 | | 20th day of each calendar month as provided in subsection (c). | 22 | | (j) If any such payment provided for in this Section | 23 | | exceeds the taxpayer's
liabilities under this Act, the | 24 | | Retailers' Occupation Tax Act, the Service
Occupation Tax Act | 25 | | and the Service Use Tax Act, as shown by an original
monthly | 26 | | return, the Department shall issue to the taxpayer a credit
|
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| 1 | | memorandum no later than 30 days after the date of payment, | 2 | | which
memorandum may be submitted by the taxpayer to the | 3 | | Department in payment of
tax liability subsequently to be | 4 | | remitted by the taxpayer to the Department
or be assigned by | 5 | | the taxpayer to a similar taxpayer under this Act, the
| 6 | | Retailers' Occupation Tax Act, the Service Occupation Tax Act | 7 | | or the
Service Use Tax Act, in accordance with reasonable | 8 | | rules and regulations to
be prescribed by the Department, | 9 | | except that if such excess payment is
shown on an original | 10 | | monthly return and is made after December 31, 1986, no
credit | 11 | | memorandum shall be issued, unless requested by the taxpayer. | 12 | | If no
such request is made, the taxpayer may credit such excess | 13 | | payment against
tax liability subsequently to be remitted by | 14 | | the taxpayer to the Department
under this Act, the Retailers' | 15 | | Occupation Tax Act, the Service Occupation
Tax Act or the | 16 | | Service Use Tax Act, in accordance with reasonable rules and
| 17 | | regulations prescribed by the Department. If the Department | 18 | | subsequently
determines that all or any part of the credit | 19 | | taken was not actually due to
the taxpayer, the taxpayer's | 20 | | 2.1% or 1.75% vendor's discount shall be
reduced by 2.1% or | 21 | | 1.75% of the difference between the credit taken and
that | 22 | | actually due, and the taxpayer shall be liable for penalties | 23 | | and
interest on such difference. | 24 | | (k) If the retailer is otherwise required to file a | 25 | | monthly return and if the
retailer's average monthly tax | 26 | | liability to the Department
does not exceed $200, the |
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| 1 | | Department may authorize his returns to be
filed on a quarter | 2 | | annual basis, with the return for January, February,
and March | 3 | | of a given year being due by April 20 of such year; with the
| 4 | | return for April, May and June of a given year being due by | 5 | | July 20 of
such year; with the return for July, August and | 6 | | September of a given
year being due by October 20 of such year, | 7 | | and with the return for
October, November and December of a | 8 | | given year being due by January 20
of the following year. | 9 | | (l) If the retailer is otherwise required to file a | 10 | | monthly or quarterly
return and if the retailer's average | 11 | | monthly tax liability to the
Department does not exceed $50, | 12 | | the Department may authorize his returns to
be filed on an | 13 | | annual basis, with the return for a given year being due by
| 14 | | January 20 of the following year. | 15 | | (m) Such quarter annual and annual returns, as to form and | 16 | | substance,
shall be subject to the same requirements as | 17 | | monthly returns. | 18 | | (n) Notwithstanding any other provision in this Act | 19 | | concerning the time
within which a retailer may file his | 20 | | return, in the case of any retailer
who ceases to engage in a | 21 | | kind of business which makes him responsible
for filing | 22 | | returns under this Act, such retailer shall file a final
| 23 | | return under this Act with the Department not more than one | 24 | | month after
discontinuing such business. | 25 | | (o) In addition, with respect to motor vehicles, | 26 | | watercraft,
aircraft, and trailers that are required to be |
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| 1 | | registered with an agency of
this State, except as otherwise | 2 | | provided in this Section, every
retailer selling this kind of | 3 | | tangible personal property shall file,
with the Department, | 4 | | upon a form to be prescribed and supplied by the
Department, a | 5 | | separate return for each such item of tangible personal
| 6 | | property which the retailer sells, except that if, in the same
| 7 | | transaction, (i) a retailer of aircraft, watercraft, motor | 8 | | vehicles or
trailers transfers more than
one aircraft, | 9 | | watercraft, motor
vehicle or trailer to another aircraft, | 10 | | watercraft, motor vehicle or
trailer retailer for the purpose | 11 | | of resale
or (ii) a retailer of aircraft, watercraft, motor | 12 | | vehicles, or trailers
transfers more than one aircraft, | 13 | | watercraft, motor vehicle, or trailer to a
purchaser for use | 14 | | as a qualifying rolling stock as provided in Section 3-55 of
| 15 | | this Act, then
that seller may report the transfer of all the
| 16 | | aircraft, watercraft, motor
vehicles
or trailers involved in | 17 | | that transaction to the Department on the same
uniform
| 18 | | invoice-transaction reporting return form.
For purposes of | 19 | | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | 20 | | watercraft as defined in Section 3-2 of the Boat Registration | 21 | | and Safety Act,
a
personal watercraft, or any boat equipped | 22 | | with an inboard motor. | 23 | | In addition, with respect to motor vehicles, watercraft, | 24 | | aircraft, and trailers that are required to be registered with | 25 | | an agency of this State, every person who is engaged in the | 26 | | business of leasing or renting such items and who, in |
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| 1 | | connection with such business, sells any such item to a | 2 | | retailer for the purpose of resale is, notwithstanding any | 3 | | other provision of this Section to the contrary, authorized to | 4 | | meet the return-filing requirement of this Act by reporting | 5 | | the transfer of all the aircraft, watercraft, motor vehicles, | 6 | | or trailers transferred for resale during a month to the | 7 | | Department on the same uniform invoice-transaction reporting | 8 | | return form on or before the 20th of the month following the | 9 | | month in which the transfer takes place. Notwithstanding any | 10 | | other provision of this Act to the contrary, all returns filed | 11 | | under this paragraph must be filed by electronic means in the | 12 | | manner and form as required by the Department. | 13 | | The transaction reporting return in the case of motor | 14 | | vehicles
or trailers that are required to be registered with | 15 | | an agency of this
State, shall
be the same document as the | 16 | | Uniform Invoice referred to in Section 5-402
of the Illinois | 17 | | Vehicle Code and must show the name and address of the
seller; | 18 | | the name and address of the purchaser; the amount of the | 19 | | selling
price including the amount allowed by the retailer for | 20 | | traded-in
property, if any; the amount allowed by the retailer | 21 | | for the traded-in
tangible personal property, if any, to the | 22 | | extent to which Section 2 of
this Act allows an exemption for | 23 | | the value of traded-in property; the
balance payable after | 24 | | deducting such trade-in allowance from the total
selling | 25 | | price; the amount of tax due from the retailer with respect to
| 26 | | such transaction; the amount of tax collected from the |
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| 1 | | purchaser by the
retailer on such transaction (or satisfactory | 2 | | evidence that such tax is
not due in that particular instance, | 3 | | if that is claimed to be the fact);
the place and date of the | 4 | | sale; a sufficient identification of the
property sold; such | 5 | | other information as is required in Section 5-402 of
the | 6 | | Illinois Vehicle Code, and such other information as the | 7 | | Department
may reasonably require. | 8 | | The transaction reporting return in the case of watercraft
| 9 | | and aircraft must show
the name and address of the seller; the | 10 | | name and address of the
purchaser; the amount of the selling | 11 | | price including the amount allowed
by the retailer for | 12 | | traded-in property, if any; the amount allowed by
the retailer | 13 | | for the traded-in tangible personal property, if any, to
the | 14 | | extent to which Section 2 of this Act allows an exemption for | 15 | | the
value of traded-in property; the balance payable after | 16 | | deducting such
trade-in allowance from the total selling | 17 | | price; the amount of tax due
from the retailer with respect to | 18 | | such transaction; the amount of tax
collected from the | 19 | | purchaser by the retailer on such transaction (or
satisfactory | 20 | | evidence that such tax is not due in that particular
instance, | 21 | | if that is claimed to be the fact); the place and date of the
| 22 | | sale, a sufficient identification of the property sold, and | 23 | | such other
information as the Department may reasonably | 24 | | require. | 25 | | Such transaction reporting return shall be filed not later | 26 | | than 20
days after the date of delivery of the item that is |
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| 1 | | being sold, but may
be filed by the retailer at any time sooner | 2 | | than that if he chooses to
do so. The transaction reporting | 3 | | return and tax remittance or proof of
exemption from the tax | 4 | | that is imposed by this Act may be transmitted to
the | 5 | | Department by way of the State agency with which, or State | 6 | | officer
with whom, the tangible personal property must be | 7 | | titled or registered
(if titling or registration is required) | 8 | | if the Department and such
agency or State officer determine | 9 | | that this procedure will expedite the
processing of | 10 | | applications for title or registration. | 11 | | With each such transaction reporting return, the retailer | 12 | | shall remit
the proper amount of tax due (or shall submit | 13 | | satisfactory evidence that
the sale is not taxable if that is | 14 | | the case), to the Department or its
agents, whereupon the | 15 | | Department shall issue, in the purchaser's name, a
tax receipt | 16 | | (or a certificate of exemption if the Department is
satisfied | 17 | | that the particular sale is tax exempt) which such purchaser
| 18 | | may submit to the agency with which, or State officer with | 19 | | whom, he must
title or register the tangible personal property | 20 | | that is involved (if
titling or registration is required) in | 21 | | support of such purchaser's
application for an Illinois | 22 | | certificate or other evidence of title or
registration to such | 23 | | tangible personal property. | 24 | | (p) No retailer's failure or refusal to remit tax under | 25 | | this Act
precludes a user, who has paid the proper tax to the | 26 | | retailer, from
obtaining his certificate of title or other |
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| 1 | | evidence of title or
registration (if titling or registration | 2 | | is required) upon satisfying
the Department that such user has | 3 | | paid the proper tax (if tax is due) to
the retailer. The | 4 | | Department shall adopt appropriate rules to carry out
the | 5 | | mandate of this paragraph. | 6 | | If the user who would otherwise pay tax to the retailer | 7 | | wants the
transaction reporting return filed and the payment | 8 | | of tax or proof of
exemption made to the Department before the | 9 | | retailer is willing to take
these actions and such user has not | 10 | | paid the tax to the retailer, such
user may certify to the fact | 11 | | of such delay by the retailer, and may
(upon the Department | 12 | | being satisfied of the truth of such certification)
transmit | 13 | | the information required by the transaction reporting return
| 14 | | and the remittance for tax or proof of exemption directly to | 15 | | the
Department and obtain his tax receipt or exemption | 16 | | determination, in
which event the transaction reporting return | 17 | | and tax remittance (if a
tax payment was required) shall be | 18 | | credited by the Department to the
proper retailer's account | 19 | | with the Department, but without the 2.1% or 1.75%
discount | 20 | | provided for in this Section being allowed. When the user pays
| 21 | | the tax directly to the Department, he shall pay the tax in the | 22 | | same
amount and in the same form in which it would be remitted | 23 | | if the tax had
been remitted to the Department by the retailer. | 24 | | (q) Where a retailer collects the tax with respect to the | 25 | | selling price
of tangible personal property which he sells and | 26 | | the purchaser
thereafter returns such tangible personal |
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| 1 | | property and the retailer
refunds the selling price thereof to | 2 | | the purchaser, such retailer shall
also refund, to the | 3 | | purchaser, the tax so collected from the purchaser.
When | 4 | | filing his return for the period in which he refunds such tax | 5 | | to
the purchaser, the retailer may deduct the amount of the tax | 6 | | so refunded
by him to the purchaser from any other use tax | 7 | | which such retailer may
be required to pay or remit to the | 8 | | Department, as shown by such return,
if the amount of the tax | 9 | | to be deducted was previously remitted to the
Department by | 10 | | such retailer. If the retailer has not previously
remitted the | 11 | | amount of such tax to the Department, he is entitled to no
| 12 | | deduction under this Act upon refunding such tax to the | 13 | | purchaser. | 14 | | (r) Any retailer filing a return under this Section shall | 15 | | also include
(for the purpose of paying tax thereon) the total | 16 | | tax covered by such
return upon the selling price of tangible | 17 | | personal property purchased by
him at retail from a retailer, | 18 | | but as to which the tax imposed by this
Act was not collected | 19 | | from the retailer filing such return, and such
retailer shall | 20 | | remit the amount of such tax to the Department when
filing such | 21 | | return. | 22 | | (s) If experience indicates such action to be practicable, | 23 | | the Department
may prescribe and furnish a combination or | 24 | | joint return which will
enable retailers, who are required to | 25 | | file returns hereunder and also
under the Retailers' | 26 | | Occupation Tax Act, to furnish all the return
information |
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| 1 | | required by both Acts on the one form. | 2 | | (t) Where the retailer has more than one business | 3 | | registered with the
Department under separate registration | 4 | | under this Act, such retailer may
not file each return that is | 5 | | due as a single return covering all such
registered | 6 | | businesses, but shall file separate returns for each such
| 7 | | registered business. | 8 | | (u) Beginning January 1, 1990, each month the Department | 9 | | shall pay into the
State and Local Sales Tax Reform Fund, a | 10 | | special fund in the State Treasury
which is hereby created, | 11 | | the net revenue realized for the preceding month
from the 1% | 12 | | tax imposed under this Act. | 13 | | Beginning January 1, 1990, each month the Department shall | 14 | | pay into
the County and Mass Transit District Fund 4% of the | 15 | | net revenue realized
for the preceding month from the 6.25% | 16 | | general rate
on the selling price of tangible personal | 17 | | property which is purchased
outside Illinois at retail from a | 18 | | retailer and which is titled or
registered by an agency of this | 19 | | State's government. | 20 | | Beginning January 1, 1990, each month the Department shall | 21 | | pay into
the State and Local Sales Tax Reform Fund, a special | 22 | | fund in the State
Treasury, 20% of the net revenue realized
for | 23 | | the preceding month from the 6.25% general rate on the selling
| 24 | | price of tangible personal property, other than (i) tangible | 25 | | personal property
which is purchased outside Illinois at | 26 | | retail from a retailer and which is
titled or registered by an |
| | | SB0104 | - 38 - | LRB102 15482 HLH 20845 b |
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| 1 | | agency of this State's government and (ii) aviation fuel sold | 2 | | on or after December 1, 2019. This exception for aviation fuel | 3 | | only applies for so long as the revenue use requirements of 49 | 4 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | 5 | | For aviation fuel sold on or after December 1, 2019, each | 6 | | month the Department shall pay into the State Aviation Program | 7 | | Fund 20% of the net revenue realized for the preceding month | 8 | | from the 6.25% general rate on the selling price of aviation | 9 | | fuel, less an amount estimated by the Department to be | 10 | | required for refunds of the 20% portion of the tax on aviation | 11 | | fuel under this Act, which amount shall be deposited into the | 12 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only | 13 | | pay moneys into the State Aviation Program Fund and the | 14 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long | 15 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 16 | | U.S.C. 47133 are binding on the State. | 17 | | Beginning August 1, 2000, each
month the Department shall | 18 | | pay into the
State and Local Sales Tax Reform Fund 100% of the | 19 | | net revenue realized for the
preceding month from the 1.25% | 20 | | rate on the selling price of motor fuel and
gasohol. Beginning | 21 | | September 1, 2010, each
month the Department shall pay into | 22 | | the
State and Local Sales Tax Reform Fund 100% of the net | 23 | | revenue realized for the
preceding month from the 1.25% rate | 24 | | on the selling price of sales tax holiday items. | 25 | | Beginning January 1, 1990, each month the Department shall | 26 | | pay into
the Local Government Tax Fund 16% of the net revenue |
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| 1 | | realized for the
preceding month from the 6.25% general rate | 2 | | on the selling price of
tangible personal property which is | 3 | | purchased outside Illinois at retail
from a retailer and which | 4 | | is titled or registered by an agency of this
State's | 5 | | government. | 6 | | Beginning October 1, 2009, each month the Department shall | 7 | | pay into the Capital Projects Fund an amount that is equal to | 8 | | an amount estimated by the Department to represent 80% of the | 9 | | net revenue realized for the preceding month from the sale of | 10 | | candy, grooming and hygiene products, and soft drinks that had | 11 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 12 | | are now taxed at 6.25%. | 13 | | Beginning July 1, 2011, each
month the Department shall | 14 | | pay into the Clean Air Act Permit Fund 80% of the net revenue | 15 | | realized for the
preceding month from the 6.25% general rate | 16 | | on the selling price of sorbents used in Illinois in the | 17 | | process of sorbent injection as used to comply with the | 18 | | Environmental Protection Act or the federal Clean Air Act, but | 19 | | the total payment into the Clean Air Act Permit Fund under this | 20 | | Act and the Retailers' Occupation Tax Act shall not exceed | 21 | | $2,000,000 in any fiscal year. | 22 | | Beginning July 1, 2013, each month the Department shall | 23 | | pay into the Underground Storage Tank Fund from the proceeds | 24 | | collected under this Act, the Service Use Tax Act, the Service | 25 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an | 26 | | amount equal to the average monthly deficit in the Underground |
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| 1 | | Storage Tank Fund during the prior year, as certified annually | 2 | | by the Illinois Environmental Protection Agency, but the total | 3 | | payment into the Underground Storage Tank Fund under this Act, | 4 | | the Service Use Tax Act, the Service Occupation Tax Act, and | 5 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | 6 | | in any State fiscal year. As used in this paragraph, the | 7 | | "average monthly deficit" shall be equal to the difference | 8 | | between the average monthly claims for payment by the fund and | 9 | | the average monthly revenues deposited into the fund, | 10 | | excluding payments made pursuant to this paragraph. | 11 | | Beginning July 1, 2015, of the remainder of the moneys | 12 | | received by the Department under this Act, the Service Use Tax | 13 | | Act, the Service Occupation Tax Act, and the Retailers' | 14 | | Occupation Tax Act, each month the Department shall deposit | 15 | | $500,000 into the State Crime Laboratory Fund. | 16 | | Of the remainder of the moneys received by the Department | 17 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | 18 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | 19 | | and after July 1, 1989, 3.8% thereof shall be paid into the
| 20 | | Build Illinois Fund; provided, however, that if in any fiscal | 21 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | 22 | | may be, of the
moneys received by the Department and required | 23 | | to be paid into the Build
Illinois Fund pursuant to Section 3 | 24 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | 25 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | 26 | | Service Occupation Tax Act, such Acts being
hereinafter called |
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| 1 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | 2 | | may be, of moneys being hereinafter called the "Tax Act | 3 | | Amount",
and (2) the amount transferred to the Build Illinois | 4 | | Fund from the State
and Local Sales Tax Reform Fund shall be | 5 | | less than the Annual Specified
Amount (as defined in Section 3 | 6 | | of the Retailers' Occupation Tax Act), an
amount equal to the | 7 | | difference shall be immediately paid into the Build
Illinois | 8 | | Fund from other moneys received by the Department pursuant to | 9 | | the
Tax Acts; and further provided, that if on the last | 10 | | business day of any
month the sum of (1) the Tax Act Amount | 11 | | required to be deposited into the
Build Illinois Bond Account | 12 | | in the Build Illinois Fund during such month
and (2) the amount | 13 | | transferred during such month to the Build Illinois Fund
from | 14 | | the State and Local Sales Tax Reform Fund shall have been less | 15 | | than
1/12 of the Annual Specified Amount, an amount equal to | 16 | | the difference
shall be immediately paid into the Build | 17 | | Illinois Fund from other moneys
received by the Department | 18 | | pursuant to the Tax Acts; and,
further provided, that in no | 19 | | event shall the payments required under the
preceding proviso | 20 | | result in aggregate payments into the Build Illinois Fund
| 21 | | pursuant to this clause (b) for any fiscal year in excess of | 22 | | the greater
of (i) the Tax Act Amount or (ii) the Annual | 23 | | Specified Amount for such
fiscal year; and, further provided, | 24 | | that the amounts payable into the Build
Illinois Fund under | 25 | | this clause (b) shall be payable only until such time
as the | 26 | | aggregate amount on deposit under each trust
indenture |
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| 1 | | securing Bonds issued and outstanding pursuant to the Build
| 2 | | Illinois Bond Act is sufficient, taking into account any | 3 | | future investment
income, to fully provide, in accordance with | 4 | | such indenture, for the
defeasance of or the payment of the | 5 | | principal of, premium, if any, and
interest on the Bonds | 6 | | secured by such indenture and on any Bonds expected
to be | 7 | | issued thereafter and all fees and costs payable with respect | 8 | | thereto,
all as certified by the Director of the
Bureau of the | 9 | | Budget (now Governor's Office of Management and Budget). If
on | 10 | | the last
business day of any month in which Bonds are | 11 | | outstanding pursuant to the
Build Illinois Bond Act, the | 12 | | aggregate of the moneys deposited
in the Build Illinois Bond | 13 | | Account in the Build Illinois Fund in such month
shall be less | 14 | | than the amount required to be transferred in such month from
| 15 | | the Build Illinois Bond Account to the Build Illinois Bond | 16 | | Retirement and
Interest Fund pursuant to Section 13 of the | 17 | | Build Illinois Bond Act, an
amount equal to such deficiency | 18 | | shall be immediately paid
from other moneys received by the | 19 | | Department pursuant to the Tax Acts
to the Build Illinois | 20 | | Fund; provided, however, that any amounts paid to the
Build | 21 | | Illinois Fund in any fiscal year pursuant to this sentence | 22 | | shall be
deemed to constitute payments pursuant to clause (b) | 23 | | of the preceding
sentence and shall reduce the amount | 24 | | otherwise payable for such fiscal year
pursuant to clause (b) | 25 | | of the preceding sentence. The moneys received by
the | 26 | | Department pursuant to this Act and required to be deposited |
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| 1 | | into the
Build Illinois Fund are subject to the pledge, claim | 2 | | and charge set forth
in Section 12 of the Build Illinois Bond | 3 | | Act. | 4 | | Subject to payment of amounts into the Build Illinois Fund | 5 | | as provided in
the preceding paragraph or in any amendment | 6 | | thereto hereafter enacted, the
following specified monthly | 7 | | installment of the amount requested in the
certificate of the | 8 | | Chairman of the Metropolitan Pier and Exposition
Authority | 9 | | provided under Section 8.25f of the State Finance Act, but not | 10 | | in
excess of the sums designated as "Total Deposit", shall be
| 11 | | deposited in the aggregate from collections under Section 9 of | 12 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | 13 | | 9 of the Service
Occupation Tax Act, and Section 3 of the | 14 | | Retailers' Occupation Tax Act into
the McCormick Place | 15 | | Expansion Project Fund in the specified fiscal years. | |
16 | | Fiscal Year | | Total Deposit | |
17 | | 1993 | | $0 | |
18 | | 1994 | | 53,000,000 | |
19 | | 1995 | | 58,000,000 | |
20 | | 1996 | | 61,000,000 | |
21 | | 1997 | | 64,000,000 | |
22 | | 1998 | | 68,000,000 | |
23 | | 1999 | | 71,000,000 | |
24 | | 2000 | | 75,000,000 | |
25 | | 2001 | | 80,000,000 | |
26 | | 2002 | | 93,000,000 | |
|
| | | SB0104 | - 44 - | LRB102 15482 HLH 20845 b |
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| 1 | | 2003 | | 99,000,000 | |
2 | | 2004 | | 103,000,000 | |
3 | | 2005 | | 108,000,000 | |
4 | | 2006 | | 113,000,000 | |
5 | | 2007 | | 119,000,000 | |
6 | | 2008 | | 126,000,000 | |
7 | | 2009 | | 132,000,000 | |
8 | | 2010 | | 139,000,000 | |
9 | | 2011 | | 146,000,000 | |
10 | | 2012 | | 153,000,000 | |
11 | | 2013 | | 161,000,000 | |
12 | | 2014 | | 170,000,000 | |
13 | | 2015 | | 179,000,000 | |
14 | | 2016 | | 189,000,000 | |
15 | | 2017 | | 199,000,000 | |
16 | | 2018 | | 210,000,000 | |
17 | | 2019 | | 221,000,000 | |
18 | | 2020 | | 233,000,000 | |
19 | | 2021 | | 300,000,000 | |
20 | | 2022 | | 300,000,000 | |
21 | | 2023 | | 300,000,000 | |
22 | | 2024 | | 300,000,000 | |
23 | | 2025 | | 300,000,000 | |
24 | | 2026 | | 300,000,000 | |
25 | | 2027 | | 375,000,000 | |
26 | | 2028 | | 375,000,000 | |
|
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| 1 | | 2029 | | 375,000,000 | |
2 | | 2030 | | 375,000,000 | |
3 | | 2031 | | 375,000,000 | |
4 | | 2032 | | 375,000,000 | |
5 | | 2033 | | 375,000,000 | |
6 | | 2034 | | 375,000,000 | |
7 | | 2035 | | 375,000,000 | |
8 | | 2036 | | 450,000,000 | |
9 | | and | | |
|
10 | | each fiscal year | | |
|
11 | | thereafter that bonds | | |
|
12 | | are outstanding under | | |
|
13 | | Section 13.2 of the | | |
|
14 | | Metropolitan Pier and | | |
|
15 | | Exposition Authority Act, | | |
|
16 | | but not after fiscal year 2060. | | |
| 17 | | Beginning July 20, 1993 and in each month of each fiscal | 18 | | year thereafter,
one-eighth of the amount requested in the | 19 | | certificate of the Chairman of
the Metropolitan Pier and | 20 | | Exposition Authority for that fiscal year, less
the amount | 21 | | deposited into the McCormick Place Expansion Project Fund by | 22 | | the
State Treasurer in the respective month under subsection | 23 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 24 | | Authority Act, plus cumulative
deficiencies in the deposits | 25 | | required under this Section for previous
months and years, | 26 | | shall be deposited into the McCormick Place Expansion
Project |
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| 1 | | Fund, until the full amount requested for the fiscal year, but | 2 | | not
in excess of the amount specified above as "Total | 3 | | Deposit", has been deposited. | 4 | | Subject to payment of amounts into the Capital Projects | 5 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | 6 | | and the McCormick Place Expansion Project Fund pursuant to the | 7 | | preceding paragraphs or in any amendments thereto hereafter | 8 | | enacted, for aviation fuel sold on or after December 1, 2019, | 9 | | the Department shall each month deposit into the Aviation Fuel | 10 | | Sales Tax Refund Fund an amount estimated by the Department to | 11 | | be required for refunds of the 80% portion of the tax on | 12 | | aviation fuel under this Act. The Department shall only | 13 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | 14 | | under this paragraph for so long as the revenue use | 15 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 16 | | binding on the State. | 17 | | Subject to payment of amounts into the Build Illinois Fund | 18 | | and the
McCormick Place Expansion Project Fund pursuant to the | 19 | | preceding paragraphs or
in any amendments thereto
hereafter | 20 | | enacted,
beginning July 1, 1993 and ending on September 30, | 21 | | 2013, the Department shall each month pay into the Illinois
| 22 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for | 23 | | the preceding
month from the 6.25% general rate on the selling | 24 | | price of tangible personal
property. | 25 | | Subject to payment of amounts into the Build Illinois Fund | 26 | | and the
McCormick Place Expansion Project Fund pursuant to the |
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| 1 | | preceding paragraphs or in any
amendments thereto hereafter | 2 | | enacted, beginning with the receipt of the first
report of | 3 | | taxes paid by an eligible business and continuing for a | 4 | | 25-year
period, the Department shall each month pay into the | 5 | | Energy Infrastructure
Fund 80% of the net revenue realized | 6 | | from the 6.25% general rate on the
selling price of | 7 | | Illinois-mined coal that was sold to an eligible business.
For | 8 | | purposes of this paragraph, the term "eligible business" means | 9 | | a new
electric generating facility certified pursuant to | 10 | | Section 605-332 of the
Department of Commerce and
Economic | 11 | | Opportunity Law of the Civil Administrative
Code of Illinois. | 12 | | Subject to payment of amounts into the Build Illinois | 13 | | Fund, the McCormick Place Expansion Project Fund, the Illinois | 14 | | Tax Increment Fund, and the Energy Infrastructure Fund | 15 | | pursuant to the preceding paragraphs or in any amendments to | 16 | | this Section hereafter enacted, beginning on the first day of | 17 | | the first calendar month to occur on or after August 26, 2014 | 18 | | (the effective date of Public Act 98-1098), each month, from | 19 | | the collections made under Section 9 of the Use Tax Act, | 20 | | Section 9 of the Service Use Tax Act, Section 9 of the Service | 21 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation | 22 | | Tax Act, the Department shall pay into the Tax Compliance and | 23 | | Administration Fund, to be used, subject to appropriation, to | 24 | | fund additional auditors and compliance personnel at the | 25 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | 26 | | the cash receipts collected during the preceding fiscal year |
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| 1 | | by the Audit Bureau of the Department under the Use Tax Act, | 2 | | the Service Use Tax Act, the Service Occupation Tax Act, the | 3 | | Retailers' Occupation Tax Act, and associated local occupation | 4 | | and use taxes administered by the Department. | 5 | | Subject to payments of amounts into the Build Illinois | 6 | | Fund, the McCormick Place Expansion Project Fund, the Illinois | 7 | | Tax Increment Fund, the Energy Infrastructure Fund, and the | 8 | | Tax Compliance and Administration Fund as provided in this | 9 | | Section, beginning on July 1, 2018 the Department shall pay | 10 | | each month into the Downstate Public Transportation Fund the | 11 | | moneys required to be so paid under Section 2-3 of the | 12 | | Downstate Public Transportation Act. | 13 | | Subject to successful execution and delivery of a | 14 | | public-private agreement between the public agency and private | 15 | | entity and completion of the civic build, beginning on July 1, | 16 | | 2023, of the remainder of the moneys received by the | 17 | | Department under the Use Tax Act, the Service Use Tax Act, the | 18 | | Service Occupation Tax Act, and this Act, the Department shall | 19 | | deposit the following specified deposits in the aggregate from | 20 | | collections under the Use Tax Act, the Service Use Tax Act, the | 21 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 22 | | Act, as required under Section 8.25g of the State Finance Act | 23 | | for distribution consistent with the Public-Private | 24 | | Partnership for Civic and Transit Infrastructure Project Act. | 25 | | The moneys received by the Department pursuant to this Act and | 26 | | required to be deposited into the Civic and Transit |
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| 1 | | Infrastructure Fund are subject to the pledge, claim, and | 2 | | charge set forth in Section 25-55 of the Public-Private | 3 | | Partnership for Civic and Transit Infrastructure Project Act. | 4 | | As used in this paragraph, "civic build", "private entity", | 5 | | "public-private agreement", and "public agency" have the | 6 | | meanings provided in Section 25-10 of the Public-Private | 7 | | Partnership for Civic and Transit Infrastructure Project Act. | 8 | | Fiscal Year ............................Total Deposit | 9 | | 2024 ....................................$200,000,000 | 10 | | 2025 ....................................$206,000,000 | 11 | | 2026 ....................................$212,200,000 | 12 | | 2027 ....................................$218,500,000 | 13 | | 2028 ....................................$225,100,000 | 14 | | 2029 ....................................$288,700,000 | 15 | | 2030 ....................................$298,900,000 | 16 | | 2031 ....................................$309,300,000 | 17 | | 2032 ....................................$320,100,000 | 18 | | 2033 ....................................$331,200,000 | 19 | | 2034 ....................................$341,200,000 | 20 | | 2035 ....................................$351,400,000 | 21 | | 2036 ....................................$361,900,000 | 22 | | 2037 ....................................$372,800,000 | 23 | | 2038 ....................................$384,000,000 | 24 | | 2039 ....................................$395,500,000 | 25 | | 2040 ....................................$407,400,000 | 26 | | 2041 ....................................$419,600,000 |
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| 1 | | 2042 ....................................$432,200,000 | 2 | | 2043 ....................................$445,100,000 | 3 | | Beginning July 1, 2021 and until July 1, 2022, subject to | 4 | | the payment of amounts into the State and Local Sales Tax | 5 | | Reform Fund, the Build Illinois Fund, the McCormick Place | 6 | | Expansion Project Fund, the Illinois Tax Increment Fund, the | 7 | | Energy Infrastructure Fund, and the Tax Compliance and | 8 | | Administration Fund as provided in this Section, the | 9 | | Department shall pay each month into the Road Fund the amount | 10 | | estimated to represent 16% of the net revenue realized from | 11 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, | 12 | | 2022 and until July 1, 2023, subject to the payment of amounts | 13 | | into the State and Local Sales Tax Reform Fund, the Build | 14 | | Illinois Fund, the McCormick Place Expansion Project Fund, the | 15 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | 16 | | and the Tax Compliance and Administration Fund as provided in | 17 | | this Section, the Department shall pay each month into the | 18 | | Road Fund the amount estimated to represent 32% of the net | 19 | | revenue realized from the taxes imposed on motor fuel and | 20 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, | 21 | | subject to the payment of amounts into the State and Local | 22 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | 23 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, | 24 | | the Energy Infrastructure Fund, and the Tax Compliance and | 25 | | Administration Fund as provided in this Section, the | 26 | | Department shall pay each month into the Road Fund the amount |
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| 1 | | estimated to represent 48% of the net revenue realized from | 2 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, | 3 | | 2024 and until July 1, 2025, subject to the payment of amounts | 4 | | into the State and Local Sales Tax Reform Fund, the Build | 5 | | Illinois Fund, the McCormick Place Expansion Project Fund, the | 6 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | 7 | | and the Tax Compliance and Administration Fund as provided in | 8 | | this Section, the Department shall pay each month into the | 9 | | Road Fund the amount estimated to represent 64% of the net | 10 | | revenue realized from the taxes imposed on motor fuel and | 11 | | gasohol. Beginning on July 1, 2025, subject to the payment of | 12 | | amounts into the State and Local Sales Tax Reform Fund, the | 13 | | Build Illinois Fund, the McCormick Place Expansion Project | 14 | | Fund, the Illinois Tax Increment Fund, the Energy | 15 | | Infrastructure Fund, and the Tax Compliance and Administration | 16 | | Fund as provided in this Section, the Department shall pay | 17 | | each month into the Road Fund the amount estimated to | 18 | | represent 80% of the net revenue realized from the taxes | 19 | | imposed on motor fuel and gasohol. As used in this paragraph | 20 | | "motor fuel" has the meaning given to that term in Section 1.1 | 21 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given | 22 | | to that term in Section 3-40 of this Act. | 23 | | Of the remainder of the moneys received by the Department | 24 | | pursuant
to this Act, 75% thereof shall be paid into the State | 25 | | Treasury and 25%
shall be reserved in a special account and | 26 | | used only for the transfer to
the Common School Fund as part of |
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| 1 | | the monthly transfer from the General
Revenue Fund in | 2 | | accordance with Section 8a of the State
Finance Act. | 3 | | As soon as possible after the first day of each month, upon | 4 | | certification
of the Department of Revenue, the Comptroller | 5 | | shall order transferred and
the Treasurer shall transfer from | 6 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 7 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 8 | | for the second preceding month.
Beginning April 1, 2000, this | 9 | | transfer is no longer required
and shall not be made. | 10 | | Net revenue realized for a month shall be the revenue | 11 | | collected
by the State pursuant to this Act, less the amount | 12 | | paid out during that
month as refunds to taxpayers for | 13 | | overpayment of liability. | 14 | | For greater simplicity of administration, manufacturers, | 15 | | importers
and wholesalers whose products are sold at retail in | 16 | | Illinois by
numerous retailers, and who wish to do so, may | 17 | | assume the responsibility
for accounting and paying to the | 18 | | Department all tax accruing under this
Act with respect to | 19 | | such sales, if the retailers who are affected do not
make | 20 | | written objection to the Department to this arrangement. | 21 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | 22 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | 23 | | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | 24 | | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | 25 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) |
| | | SB0104 | - 53 - | LRB102 15482 HLH 20845 b |
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| 1 | | Section 5-10. The Retailers' Occupation Tax Act is amended | 2 | | by changing Section 3 as follows:
| 3 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
| 4 | | Sec. 3. Returns; distribution of proceeds. | 5 | | (a) Except as provided in this Section, on or before the | 6 | | twentieth
day of each calendar month, every person engaged in | 7 | | the business of
selling tangible personal property at retail | 8 | | in this State during the
preceding calendar month shall file a | 9 | | return with the Department, stating: | 10 | | 1. The name of the seller; | 11 | | 2. His residence address and the address of his | 12 | | principal place of
business and the address of the | 13 | | principal place of business (if that is
a different | 14 | | address) from which he engages in the business of selling
| 15 | | tangible personal property at retail in this State; | 16 | | 3. Total amount of receipts received by him during the | 17 | | preceding
calendar month or quarter, as the case may be, | 18 | | from sales of tangible
personal property, and from | 19 | | services furnished, by him during such
preceding calendar | 20 | | month or quarter; | 21 | | 4. Total amount received by him during the preceding | 22 | | calendar month or
quarter on charge and time sales of | 23 | | tangible personal property, and from
services furnished, | 24 | | by him prior to the month or quarter for which the return
| 25 | | is filed; |
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| 1 | | 5. Deductions allowed by law; | 2 | | 6. Gross receipts which were received by him during | 3 | | the preceding
calendar month or quarter and upon the basis | 4 | | of which the tax is imposed; | 5 | | 7. The amount of credit provided in Section 2d of this | 6 | | Act; | 7 | | 8. The amount of tax due; | 8 | | 9. The signature of the taxpayer; and | 9 | | 10. Such other reasonable information as the | 10 | | Department may require. | 11 | | On and after January 1, 2018, except for returns for motor | 12 | | vehicles, watercraft, aircraft, and trailers that are required | 13 | | to be registered with an agency of this State, with respect to | 14 | | retailers whose annual gross receipts average $20,000 or more, | 15 | | all returns required to be filed pursuant to this Act shall be | 16 | | filed electronically. Retailers who demonstrate that they do | 17 | | not have access to the Internet or demonstrate hardship in | 18 | | filing electronically may petition the Department to waive the | 19 | | electronic filing requirement. | 20 | | If a taxpayer fails to sign a return within 30 days after | 21 | | the proper notice
and demand for signature by the Department, | 22 | | the return shall be considered
valid and any amount shown to be | 23 | | due on the return shall be deemed assessed. | 24 | | Each return shall be accompanied by the statement of | 25 | | prepaid tax issued
pursuant to Section 2e for which credit is | 26 | | claimed. |
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| 1 | | Prior to October 1, 2003, and on and after September 1, | 2 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| 3 | | certification from a purchaser in satisfaction of Use Tax
as | 4 | | provided in Section 3-85 of the Use Tax Act if the purchaser | 5 | | provides the
appropriate documentation as required by Section | 6 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| 7 | | certification, accepted by a retailer prior to October 1, 2003 | 8 | | and on and after September 1, 2004 as provided
in
Section 3-85 | 9 | | of the Use Tax Act, may be used by that retailer to
satisfy | 10 | | Retailers' Occupation Tax liability in the amount claimed in
| 11 | | the certification, not to exceed 6.25% of the receipts
subject | 12 | | to tax from a qualifying purchase. A Manufacturer's Purchase | 13 | | Credit
reported on any original or amended return
filed under
| 14 | | this Act after October 20, 2003 for reporting periods prior to | 15 | | September 1, 2004 shall be disallowed. Manufacturer's | 16 | | Purchaser Credit reported on annual returns due on or after | 17 | | January 1, 2005 will be disallowed for periods prior to | 18 | | September 1, 2004. No Manufacturer's
Purchase Credit may be | 19 | | used after September 30, 2003 through August 31, 2004 to
| 20 | | satisfy any
tax liability imposed under this Act, including | 21 | | any audit liability. | 22 | | (b) The Department may require returns to be filed on a | 23 | | quarterly basis.
If so required, a return for each calendar | 24 | | quarter shall be filed on or
before the twentieth day of the | 25 | | calendar month following the end of such
calendar quarter. The | 26 | | taxpayer shall also file a return with the
Department for each |
| | | SB0104 | - 56 - | LRB102 15482 HLH 20845 b |
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| 1 | | of the first two months of each calendar quarter, on or
before | 2 | | the twentieth day of the following calendar month, stating: | 3 | | 1. The name of the seller; | 4 | | 2. The address of the principal place of business from | 5 | | which he engages
in the business of selling tangible | 6 | | personal property at retail in this State; | 7 | | 3. The total amount of taxable receipts received by | 8 | | him during the
preceding calendar month from sales of | 9 | | tangible personal property by him
during such preceding | 10 | | calendar month, including receipts from charge and
time | 11 | | sales, but less all deductions allowed by law; | 12 | | 4. The amount of credit provided in Section 2d of this | 13 | | Act; | 14 | | 5. The amount of tax due; and | 15 | | 6. Such other reasonable information as the Department | 16 | | may
require. | 17 | | Every person engaged in the business of selling aviation | 18 | | fuel at retail in this State during the preceding calendar | 19 | | month shall, instead of reporting and paying tax as otherwise | 20 | | required by this Section, report and pay such tax on a separate | 21 | | aviation fuel tax return. The requirements related to the | 22 | | return shall be as otherwise provided in this Section. | 23 | | Notwithstanding any other provisions of this Act to the | 24 | | contrary, retailers selling aviation fuel shall file all | 25 | | aviation fuel tax returns and shall make all aviation fuel tax | 26 | | payments by electronic means in the manner and form required |
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| 1 | | by the Department. For purposes of this Section, "aviation | 2 | | fuel" means jet fuel and aviation gasoline. | 3 | | (c) Beginning on October 1, 2003, any person who is not a | 4 | | licensed
distributor, importing distributor, or manufacturer, | 5 | | as defined in the Liquor
Control Act of 1934, but is engaged in | 6 | | the business of
selling, at retail, alcoholic liquor
shall | 7 | | file a statement with the Department of Revenue, in a format
| 8 | | and at a time prescribed by the Department, showing the total | 9 | | amount paid for
alcoholic liquor purchased during the | 10 | | preceding month and such other
information as is reasonably | 11 | | required by the Department.
The Department may adopt rules to | 12 | | require
that this statement be filed in an electronic or | 13 | | telephonic format. Such rules
may provide for exceptions from | 14 | | the filing requirements of this paragraph. For
the
purposes of | 15 | | this
paragraph, the term "alcoholic liquor" shall have the | 16 | | meaning prescribed in the
Liquor Control Act of 1934. | 17 | | Beginning on October 1, 2003, every distributor, importing | 18 | | distributor, and
manufacturer of alcoholic liquor as defined | 19 | | in the Liquor Control Act of 1934,
shall file a
statement with | 20 | | the Department of Revenue, no later than the 10th day of the
| 21 | | month for the
preceding month during which transactions | 22 | | occurred, by electronic means,
showing the
total amount of | 23 | | gross receipts from the sale of alcoholic liquor sold or
| 24 | | distributed during
the preceding month to purchasers; | 25 | | identifying the purchaser to whom it was
sold or
distributed; | 26 | | the purchaser's tax registration number; and such other
|
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| 1 | | information
reasonably required by the Department. A | 2 | | distributor, importing distributor, or manufacturer of | 3 | | alcoholic liquor must personally deliver, mail, or provide by | 4 | | electronic means to each retailer listed on the monthly | 5 | | statement a report containing a cumulative total of that | 6 | | distributor's, importing distributor's, or manufacturer's | 7 | | total sales of alcoholic liquor to that retailer no later than | 8 | | the 10th day of the month for the preceding month during which | 9 | | the transaction occurred. The distributor, importing | 10 | | distributor, or manufacturer shall notify the retailer as to | 11 | | the method by which the distributor, importing distributor, or | 12 | | manufacturer will provide the sales information. If the | 13 | | retailer is unable to receive the sales information by | 14 | | electronic means, the distributor, importing distributor, or | 15 | | manufacturer shall furnish the sales information by personal | 16 | | delivery or by mail. For purposes of this paragraph, the term | 17 | | "electronic means" includes, but is not limited to, the use of | 18 | | a secure Internet website, e-mail, or facsimile. | 19 | | (d) If a total amount of less than $1 is payable, | 20 | | refundable or creditable,
such amount shall be disregarded if | 21 | | it is less than 50 cents and shall be
increased to $1 if it is | 22 | | 50 cents or more. | 23 | | (e) Notwithstanding any other provision of this Act to the | 24 | | contrary, retailers subject to tax on cannabis shall file all | 25 | | cannabis tax returns and shall make all cannabis tax payments | 26 | | by electronic means in the manner and form required by the |
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| 1 | | Department. | 2 | | (f) Beginning October 1, 1993,
a taxpayer who has an | 3 | | average monthly tax liability of $150,000 or more shall
make | 4 | | all payments required by rules of the
Department by electronic | 5 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has | 6 | | an average monthly tax liability of $100,000 or more shall | 7 | | make all
payments required by rules of the Department by | 8 | | electronic funds transfer.
Beginning October 1, 1995, a | 9 | | taxpayer who has an average monthly tax liability
of $50,000 | 10 | | or more shall make all
payments required by rules of the | 11 | | Department by electronic funds transfer.
Beginning October 1, | 12 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or | 13 | | more shall make all payments required by rules of the | 14 | | Department by
electronic funds transfer. The term "annual tax | 15 | | liability" shall be the sum of
the taxpayer's liabilities | 16 | | under this Act, and under all other State and local
occupation | 17 | | and use tax laws administered by the Department, for the | 18 | | immediately
preceding calendar year.
The term "average monthly | 19 | | tax liability" shall be the sum of the
taxpayer's liabilities | 20 | | under this
Act, and under all other State and local occupation | 21 | | and use tax
laws administered by the Department, for the | 22 | | immediately preceding calendar
year divided by 12.
Beginning | 23 | | on October 1, 2002, a taxpayer who has a tax liability in the
| 24 | | amount set forth in subsection (b) of Section 2505-210 of the | 25 | | Department of
Revenue Law shall make all payments required by | 26 | | rules of the Department by
electronic funds transfer. |
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| 1 | | Before August 1 of each year beginning in 1993, the | 2 | | Department shall
notify all taxpayers required to make | 3 | | payments by electronic funds
transfer. All taxpayers
required | 4 | | to make payments by electronic funds transfer shall make those
| 5 | | payments for
a minimum of one year beginning on October 1. | 6 | | Any taxpayer not required to make payments by electronic | 7 | | funds transfer may
make payments by electronic funds transfer | 8 | | with
the permission of the Department. | 9 | | All taxpayers required to make payment by electronic funds | 10 | | transfer and
any taxpayers authorized to voluntarily make | 11 | | payments by electronic funds
transfer shall make those | 12 | | payments in the manner authorized by the Department. | 13 | | The Department shall adopt such rules as are necessary to | 14 | | effectuate a
program of electronic funds transfer and the | 15 | | requirements of this Section. | 16 | | Any amount which is required to be shown or reported on any | 17 | | return or
other document under this Act shall, if such amount | 18 | | is not a whole-dollar
amount, be increased to the nearest | 19 | | whole-dollar amount in any case where
the fractional part of a | 20 | | dollar is 50 cents or more, and decreased to the
nearest | 21 | | whole-dollar amount where the fractional part of a dollar is | 22 | | less
than 50 cents. | 23 | | (g) If the retailer is otherwise required to file a | 24 | | monthly return and if the
retailer's average monthly tax | 25 | | liability to the Department does not exceed
$200, the | 26 | | Department may authorize his returns to be filed on a quarter
|
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| 1 | | annual basis, with the return for January, February and March | 2 | | of a given
year being due by April 20 of such year; with the | 3 | | return for April, May and
June of a given year being due by | 4 | | July 20 of such year; with the return for
July, August and | 5 | | September of a given year being due by October 20 of such
year, | 6 | | and with the return for October, November and December of a | 7 | | given
year being due by January 20 of the following year. | 8 | | If the retailer is otherwise required to file a monthly or | 9 | | quarterly
return and if the retailer's average monthly tax | 10 | | liability with the
Department does not exceed $50, the | 11 | | Department may authorize his returns to
be filed on an annual | 12 | | basis, with the return for a given year being due by
January 20 | 13 | | of the following year. | 14 | | Such quarter annual and annual returns, as to form and | 15 | | substance,
shall be subject to the same requirements as | 16 | | monthly returns. | 17 | | Notwithstanding any other provision in this Act concerning | 18 | | the time
within which a retailer may file his return, in the | 19 | | case of any retailer
who ceases to engage in a kind of business | 20 | | which makes him responsible
for filing returns under this Act, | 21 | | such retailer shall file a final
return under this Act with the | 22 | | Department not more than one month after
discontinuing such | 23 | | business. | 24 | | Where the same person has more than one business | 25 | | registered with the
Department under separate registrations | 26 | | under this Act, such person may
not file each return that is |
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| 1 | | due as a single return covering all such
registered | 2 | | businesses, but shall file separate returns for each such
| 3 | | registered business. | 4 | | (h) In addition, with respect to motor vehicles, | 5 | | watercraft,
aircraft, and trailers that are required to be | 6 | | registered with an agency of
this State, except as otherwise | 7 | | provided in this Section, every
retailer selling this kind of | 8 | | tangible personal property shall file,
with the Department, | 9 | | upon a form to be prescribed and supplied by the
Department, a | 10 | | separate return for each such item of tangible personal
| 11 | | property which the retailer sells, except that if, in the same
| 12 | | transaction, (i) a retailer of aircraft, watercraft, motor | 13 | | vehicles or
trailers transfers more than one aircraft, | 14 | | watercraft, motor
vehicle or trailer to another aircraft, | 15 | | watercraft, motor vehicle
retailer or trailer retailer for the | 16 | | purpose of resale
or (ii) a retailer of aircraft, watercraft, | 17 | | motor vehicles, or trailers
transfers more than one aircraft, | 18 | | watercraft, motor vehicle, or trailer to a
purchaser for use | 19 | | as a qualifying rolling stock as provided in Section 2-5 of
| 20 | | this Act, then
that seller may report the transfer of all | 21 | | aircraft,
watercraft, motor vehicles or trailers involved in | 22 | | that transaction to the
Department on the same uniform | 23 | | invoice-transaction reporting return form. For
purposes of | 24 | | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| 25 | | watercraft as defined in Section 3-2 of the Boat Registration | 26 | | and Safety Act, a
personal watercraft, or any boat equipped |
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| 1 | | with an inboard motor. | 2 | | In addition, with respect to motor vehicles, watercraft, | 3 | | aircraft, and trailers that are required to be registered with | 4 | | an agency of this State, every person who is engaged in the | 5 | | business of leasing or renting such items and who, in | 6 | | connection with such business, sells any such item to a | 7 | | retailer for the purpose of resale is, notwithstanding any | 8 | | other provision of this Section to the contrary, authorized to | 9 | | meet the return-filing requirement of this Act by reporting | 10 | | the transfer of all the aircraft, watercraft, motor vehicles, | 11 | | or trailers transferred for resale during a month to the | 12 | | Department on the same uniform invoice-transaction reporting | 13 | | return form on or before the 20th of the month following the | 14 | | month in which the transfer takes place. Notwithstanding any | 15 | | other provision of this Act to the contrary, all returns filed | 16 | | under this paragraph must be filed by electronic means in the | 17 | | manner and form as required by the Department. | 18 | | Any retailer who sells only motor vehicles, watercraft,
| 19 | | aircraft, or trailers that are required to be registered with | 20 | | an agency of
this State, so that all
retailers' occupation tax | 21 | | liability is required to be reported, and is
reported, on such | 22 | | transaction reporting returns and who is not otherwise
| 23 | | required to file monthly or quarterly returns, need not file | 24 | | monthly or
quarterly returns. However, those retailers shall | 25 | | be required to
file returns on an annual basis. | 26 | | The transaction reporting return, in the case of motor |
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| 1 | | vehicles
or trailers that are required to be registered with | 2 | | an agency of this
State, shall
be the same document as the | 3 | | Uniform Invoice referred to in Section 5-402
of the Illinois | 4 | | Vehicle Code and must show the name and address of the
seller; | 5 | | the name and address of the purchaser; the amount of the | 6 | | selling
price including the amount allowed by the retailer for | 7 | | traded-in
property, if any; the amount allowed by the retailer | 8 | | for the traded-in
tangible personal property, if any, to the | 9 | | extent to which Section 1 of
this Act allows an exemption for | 10 | | the value of traded-in property; the
balance payable after | 11 | | deducting such trade-in allowance from the total
selling | 12 | | price; the amount of tax due from the retailer with respect to
| 13 | | such transaction; the amount of tax collected from the | 14 | | purchaser by the
retailer on such transaction (or satisfactory | 15 | | evidence that such tax is
not due in that particular instance, | 16 | | if that is claimed to be the fact);
the place and date of the | 17 | | sale; a sufficient identification of the
property sold; such | 18 | | other information as is required in Section 5-402 of
the | 19 | | Illinois Vehicle Code, and such other information as the | 20 | | Department
may reasonably require. | 21 | | The transaction reporting return in the case of watercraft
| 22 | | or aircraft must show
the name and address of the seller; the | 23 | | name and address of the
purchaser; the amount of the selling | 24 | | price including the amount allowed
by the retailer for | 25 | | traded-in property, if any; the amount allowed by
the retailer | 26 | | for the traded-in tangible personal property, if any, to
the |
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| 1 | | extent to which Section 1 of this Act allows an exemption for | 2 | | the
value of traded-in property; the balance payable after | 3 | | deducting such
trade-in allowance from the total selling | 4 | | price; the amount of tax due
from the retailer with respect to | 5 | | such transaction; the amount of tax
collected from the | 6 | | purchaser by the retailer on such transaction (or
satisfactory | 7 | | evidence that such tax is not due in that particular
instance, | 8 | | if that is claimed to be the fact); the place and date of the
| 9 | | sale, a sufficient identification of the property sold, and | 10 | | such other
information as the Department may reasonably | 11 | | require. | 12 | | Such transaction reporting return shall be filed not later | 13 | | than 20
days after the day of delivery of the item that is | 14 | | being sold, but may
be filed by the retailer at any time sooner | 15 | | than that if he chooses to
do so. The transaction reporting | 16 | | return and tax remittance or proof of
exemption from the | 17 | | Illinois use tax may be transmitted to the Department
by way of | 18 | | the State agency with which, or State officer with whom the
| 19 | | tangible personal property must be titled or registered (if | 20 | | titling or
registration is required) if the Department and | 21 | | such agency or State
officer determine that this procedure | 22 | | will expedite the processing of
applications for title or | 23 | | registration. | 24 | | With each such transaction reporting return, the retailer | 25 | | shall remit
the proper amount of tax due (or shall submit | 26 | | satisfactory evidence that
the sale is not taxable if that is |
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| 1 | | the case), to the Department or its
agents, whereupon the | 2 | | Department shall issue, in the purchaser's name, a
use tax | 3 | | receipt (or a certificate of exemption if the Department is
| 4 | | satisfied that the particular sale is tax exempt) which such | 5 | | purchaser
may submit to the agency with which, or State | 6 | | officer with whom, he must
title or register the tangible | 7 | | personal property that is involved (if
titling or registration | 8 | | is required) in support of such purchaser's
application for an | 9 | | Illinois certificate or other evidence of title or
| 10 | | registration to such tangible personal property. | 11 | | No retailer's failure or refusal to remit tax under this | 12 | | Act
precludes a user, who has paid the proper tax to the | 13 | | retailer, from
obtaining his certificate of title or other | 14 | | evidence of title or
registration (if titling or registration | 15 | | is required) upon satisfying
the Department that such user has | 16 | | paid the proper tax (if tax is due) to
the retailer. The | 17 | | Department shall adopt appropriate rules to carry out
the | 18 | | mandate of this paragraph. | 19 | | If the user who would otherwise pay tax to the retailer | 20 | | wants the
transaction reporting return filed and the payment | 21 | | of the tax or proof
of exemption made to the Department before | 22 | | the retailer is willing to
take these actions and such user has | 23 | | not paid the tax to the retailer,
such user may certify to the | 24 | | fact of such delay by the retailer and may
(upon the Department | 25 | | being satisfied of the truth of such certification)
transmit | 26 | | the information required by the transaction reporting return
|
| | | SB0104 | - 67 - | LRB102 15482 HLH 20845 b |
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| 1 | | and the remittance for tax or proof of exemption directly to | 2 | | the
Department and obtain his tax receipt or exemption | 3 | | determination, in
which event the transaction reporting return | 4 | | and tax remittance (if a
tax payment was required) shall be | 5 | | credited by the Department to the
proper retailer's account | 6 | | with the Department, but without the 2.1% or 1.75%
discount | 7 | | provided for in this Section being allowed. When the user pays
| 8 | | the tax directly to the Department, he shall pay the tax in the | 9 | | same
amount and in the same form in which it would be remitted | 10 | | if the tax had
been remitted to the Department by the retailer. | 11 | | Refunds made by the seller during the preceding return | 12 | | period to
purchasers, on account of tangible personal property | 13 | | returned to the
seller, shall be allowed as a deduction under | 14 | | subdivision 5 of his monthly
or quarterly return, as the case | 15 | | may be, in case the
seller had theretofore included the | 16 | | receipts from the sale of such
tangible personal property in a | 17 | | return filed by him and had paid the tax
imposed by this Act | 18 | | with respect to such receipts. | 19 | | Where the seller is a corporation, the return filed on | 20 | | behalf of such
corporation shall be signed by the president, | 21 | | vice-president, secretary
or treasurer or by the properly | 22 | | accredited agent of such corporation. | 23 | | Where the seller is a limited liability company, the | 24 | | return filed on behalf
of the limited liability company shall | 25 | | be signed by a manager, member, or
properly accredited agent | 26 | | of the limited liability company. |
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| 1 | | (i) Except as provided in this Section, the retailer | 2 | | filing the return
under this Section shall, at the time of | 3 | | filing such return, pay to the
Department the amount of tax | 4 | | imposed by this Act less a discount of 2.1%
prior to January 1, | 5 | | 1990 and 1.75% on and after January 1, 1990, or $5 per
calendar | 6 | | year, whichever is greater, which is allowed to
reimburse the | 7 | | retailer for the expenses incurred in keeping records,
| 8 | | preparing and filing returns, remitting the tax and supplying | 9 | | data to
the Department on request. The discount under this | 10 | | Section is not allowed for the 1.25% portion of taxes paid on | 11 | | aviation fuel that is subject to the revenue use requirements | 12 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | 13 | | pursuant to Section 2d
of this Act shall be included in the | 14 | | amount on which such
2.1% or 1.75% discount is computed. In the | 15 | | case of retailers who report
and pay the tax on a transaction | 16 | | by transaction basis, as provided in this
Section, such | 17 | | discount shall be taken with each such tax remittance
instead | 18 | | of when such retailer files his periodic return. The discount | 19 | | allowed under this Section is allowed only for returns that | 20 | | are filed in the manner required by this Act. The Department | 21 | | may disallow the discount for retailers whose certificate of | 22 | | registration is revoked at the time the return is filed, but | 23 | | only if the Department's decision to revoke the certificate of | 24 | | registration has become final. | 25 | | (j) Before October 1, 2000, if the taxpayer's average | 26 | | monthly tax liability
to the Department
under this Act, the |
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| 1 | | Use Tax Act, the Service Occupation Tax
Act, and the Service | 2 | | Use Tax Act, excluding any liability for prepaid sales
tax to | 3 | | be remitted in accordance with Section 2d of this Act, was
| 4 | | $10,000
or more during the preceding 4 complete calendar | 5 | | quarters, he shall file a
return with the Department each | 6 | | month by the 20th day of the month next
following the month | 7 | | during which such tax liability is incurred and shall
make | 8 | | payments to the Department on or before the 7th, 15th, 22nd and | 9 | | last
day of the month during which such liability is incurred.
| 10 | | On and after October 1, 2000, if the taxpayer's average | 11 | | monthly tax liability
to the Department under this Act, the | 12 | | Use Tax Act, the Service Occupation Tax
Act, and the Service | 13 | | Use Tax Act, excluding any liability for prepaid sales tax
to | 14 | | be remitted in accordance with Section 2d of this Act, was | 15 | | $20,000 or more
during the preceding 4 complete calendar | 16 | | quarters, he shall file a return with
the Department each | 17 | | month by the 20th day of the month next following the month
| 18 | | during which such tax liability is incurred and shall make | 19 | | payment to the
Department on or before the 7th, 15th, 22nd and | 20 | | last day of the month during
which such liability is incurred.
| 21 | | If the month
during which such tax liability is incurred began | 22 | | prior to January 1, 1985,
each payment shall be in an amount | 23 | | equal to 1/4 of the taxpayer's actual
liability for the month | 24 | | or an amount set by the Department not to exceed
1/4 of the | 25 | | average monthly liability of the taxpayer to the Department | 26 | | for
the preceding 4 complete calendar quarters (excluding the |
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| 1 | | month of highest
liability and the month of lowest liability | 2 | | in such 4 quarter period). If
the month during which such tax | 3 | | liability is incurred begins on or after
January 1, 1985 and | 4 | | prior to January 1, 1987, each payment shall be in an
amount | 5 | | equal to 22.5% of the taxpayer's actual liability for the | 6 | | month or
27.5% of the taxpayer's liability for the same | 7 | | calendar
month of the preceding year. If the month during | 8 | | which such tax
liability is incurred begins on or after | 9 | | January 1, 1987 and prior to
January 1, 1988, each payment | 10 | | shall be in an amount equal to 22.5% of the
taxpayer's actual | 11 | | liability for the month or 26.25% of the taxpayer's
liability | 12 | | for the same calendar month of the preceding year. If the month
| 13 | | during which such tax liability is incurred begins on or after | 14 | | January 1,
1988, and prior to January 1, 1989, or begins on or | 15 | | after January 1, 1996, each
payment shall be in an amount
equal | 16 | | to 22.5% of the taxpayer's actual liability for the month or | 17 | | 25% of
the taxpayer's liability for the same calendar month of | 18 | | the preceding year. If
the month during which such tax | 19 | | liability is incurred begins on or after
January 1, 1989, and | 20 | | prior to January 1, 1996, each payment shall be in an
amount | 21 | | equal to 22.5% of the
taxpayer's actual liability for the | 22 | | month or 25% of the taxpayer's
liability for the same calendar | 23 | | month of the preceding year or 100% of the
taxpayer's actual | 24 | | liability for the quarter monthly reporting period. The
amount | 25 | | of such quarter monthly payments shall be credited against
the | 26 | | final tax liability of the taxpayer's return for that month. |
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| 1 | | Before
October 1, 2000, once
applicable, the requirement of | 2 | | the making of quarter monthly payments to
the Department by | 3 | | taxpayers having an average monthly tax liability of
$10,000 | 4 | | or more as determined in the manner provided above
shall | 5 | | continue
until such taxpayer's average monthly liability to | 6 | | the Department during
the preceding 4 complete calendar | 7 | | quarters (excluding the month of highest
liability and the | 8 | | month of lowest liability) is less than
$9,000, or until
such | 9 | | taxpayer's average monthly liability to the Department as | 10 | | computed for
each calendar quarter of the 4 preceding complete | 11 | | calendar quarter period
is less than $10,000. However, if a | 12 | | taxpayer can show the
Department that
a substantial change in | 13 | | the taxpayer's business has occurred which causes
the taxpayer | 14 | | to anticipate that his average monthly tax liability for the
| 15 | | reasonably foreseeable future will fall below the $10,000 | 16 | | threshold
stated above, then
such taxpayer
may petition the | 17 | | Department for a change in such taxpayer's reporting
status. | 18 | | On and after October 1, 2000, once applicable, the requirement | 19 | | of
the making of quarter monthly payments to the Department by | 20 | | taxpayers having an
average monthly tax liability of $20,000 | 21 | | or more as determined in the manner
provided above shall | 22 | | continue until such taxpayer's average monthly liability
to | 23 | | the Department during the preceding 4 complete calendar | 24 | | quarters (excluding
the month of highest liability and the | 25 | | month of lowest liability) is less than
$19,000 or until such | 26 | | taxpayer's average monthly liability to the Department as
|
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| 1 | | computed for each calendar quarter of the 4 preceding complete | 2 | | calendar quarter
period is less than $20,000. However, if a | 3 | | taxpayer can show the Department
that a substantial change in | 4 | | the taxpayer's business has occurred which causes
the taxpayer | 5 | | to anticipate that his average monthly tax liability for the
| 6 | | reasonably foreseeable future will fall below the $20,000 | 7 | | threshold stated
above, then such taxpayer may petition the | 8 | | Department for a change in such
taxpayer's reporting status. | 9 | | The Department shall change such taxpayer's
reporting status
| 10 | | unless it finds that such change is seasonal in nature and not | 11 | | likely to be
long term. If any such quarter monthly payment is | 12 | | not paid at the time or
in the amount required by this Section, | 13 | | then the taxpayer shall be liable for
penalties and interest | 14 | | on the difference
between the minimum amount due as a payment | 15 | | and the amount of such quarter
monthly payment actually and | 16 | | timely paid, except insofar as the
taxpayer has previously | 17 | | made payments for that month to the Department in
excess of the | 18 | | minimum payments previously due as provided in this Section.
| 19 | | The Department shall make reasonable rules and regulations to | 20 | | govern the
quarter monthly payment amount and quarter monthly | 21 | | payment dates for
taxpayers who file on other than a calendar | 22 | | monthly basis. | 23 | | The provisions of this paragraph apply before October 1, | 24 | | 2001.
Without regard to whether a taxpayer is required to make | 25 | | quarter monthly
payments as specified above, any taxpayer who | 26 | | is required by Section 2d
of this Act to collect and remit |
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| 1 | | prepaid taxes and has collected prepaid
taxes which average in | 2 | | excess of $25,000 per month during the preceding
2 complete | 3 | | calendar quarters, shall file a return with the Department as
| 4 | | required by Section 2f and shall make payments to the | 5 | | Department on or before
the 7th, 15th, 22nd and last day of the | 6 | | month during which such liability
is incurred. If the month | 7 | | during which such tax liability is incurred
began prior to | 8 | | September 1, 1985 (the effective date of Public Act 84-221), | 9 | | each
payment shall be in an amount not less than 22.5% of the | 10 | | taxpayer's actual
liability under Section 2d. If the month | 11 | | during which such tax liability
is incurred begins on or after | 12 | | January 1, 1986, each payment shall be in an
amount equal to | 13 | | 22.5% of the taxpayer's actual liability for the month or
| 14 | | 27.5% of the taxpayer's liability for the same calendar month | 15 | | of the
preceding calendar year. If the month during which such | 16 | | tax liability is
incurred begins on or after January 1, 1987, | 17 | | each payment shall be in an
amount equal to 22.5% of the | 18 | | taxpayer's actual liability for the month or
26.25% of the | 19 | | taxpayer's liability for the same calendar month of the
| 20 | | preceding year. The amount of such quarter monthly payments | 21 | | shall be
credited against the final tax liability of the | 22 | | taxpayer's return for that
month filed under this Section or | 23 | | Section 2f, as the case may be. Once
applicable, the | 24 | | requirement of the making of quarter monthly payments to
the | 25 | | Department pursuant to this paragraph shall continue until | 26 | | such
taxpayer's average monthly prepaid tax collections during |
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| 1 | | the preceding 2
complete calendar quarters is $25,000 or less. | 2 | | If any such quarter monthly
payment is not paid at the time or | 3 | | in the amount required, the taxpayer
shall be liable for | 4 | | penalties and interest on such difference, except
insofar as | 5 | | the taxpayer has previously made payments for that month in
| 6 | | excess of the minimum payments previously due. | 7 | | The provisions of this paragraph apply on and after | 8 | | October 1, 2001.
Without regard to whether a taxpayer is | 9 | | required to make quarter monthly
payments as specified above, | 10 | | any taxpayer who is required by Section 2d of this
Act to | 11 | | collect and remit prepaid taxes and has collected prepaid | 12 | | taxes that
average in excess of $20,000 per month during the | 13 | | preceding 4 complete calendar
quarters shall file a return | 14 | | with the Department as required by Section 2f
and shall make | 15 | | payments to the Department on or before the 7th, 15th, 22nd and
| 16 | | last day of the month during which the liability is incurred. | 17 | | Each payment
shall be in an amount equal to 22.5% of the | 18 | | taxpayer's actual liability for the
month or 25% of the | 19 | | taxpayer's liability for the same calendar month of the
| 20 | | preceding year. The amount of the quarter monthly payments | 21 | | shall be credited
against the final tax liability of the | 22 | | taxpayer's return for that month filed
under this Section or | 23 | | Section 2f, as the case may be. Once applicable, the
| 24 | | requirement of the making of quarter monthly payments to the | 25 | | Department
pursuant to this paragraph shall continue until the | 26 | | taxpayer's average monthly
prepaid tax collections during the |
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| 1 | | preceding 4 complete calendar quarters
(excluding the month of | 2 | | highest liability and the month of lowest liability) is
less | 3 | | than $19,000 or until such taxpayer's average monthly | 4 | | liability to the
Department as computed for each calendar | 5 | | quarter of the 4 preceding complete
calendar quarters is less | 6 | | than $20,000. If any such quarter monthly payment is
not paid | 7 | | at the time or in the amount required, the taxpayer shall be | 8 | | liable
for penalties and interest on such difference, except | 9 | | insofar as the taxpayer
has previously made payments for that | 10 | | month in excess of the minimum payments
previously due. | 11 | | (k) Notwithstanding any other provision of law, if the | 12 | | taxpayer is engaged in business in the industry identified | 13 | | under Subsector 722 of the North American Industry | 14 | | Classification System (NAICS) entitled "Food Services and | 15 | | Drinking Places" (i.e., businesses with a NAICS Code of 722), | 16 | | then, beginning on February 1, 2021 and continuing through | 17 | | December 31, 2021, the obligation to make payments on or | 18 | | before the 7th, 15th, 22nd and last day of the month as | 19 | | provided in subsection (j) shall be suspended, and the | 20 | | taxpayer may choose instead to make payments on or before the | 21 | | 20th day of each calendar month as provided in subsection (a). | 22 | | (l) If any payment provided for in this Section exceeds
| 23 | | the taxpayer's liabilities under this Act, the Use Tax Act, | 24 | | the Service
Occupation Tax Act and the Service Use Tax Act, as | 25 | | shown on an original
monthly return, the Department shall, if | 26 | | requested by the taxpayer, issue to
the taxpayer a credit |
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| 1 | | memorandum no later than 30 days after the date of
payment. The | 2 | | credit evidenced by such credit memorandum may
be assigned by | 3 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax | 4 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, | 5 | | in
accordance with reasonable rules and regulations to be | 6 | | prescribed by the
Department. If no such request is made, the | 7 | | taxpayer may credit such excess
payment against tax liability | 8 | | subsequently to be remitted to the Department
under this Act, | 9 | | the Use Tax Act, the Service Occupation Tax Act or the
Service | 10 | | Use Tax Act, in accordance with reasonable rules and | 11 | | regulations
prescribed by the Department. If the Department | 12 | | subsequently determined
that all or any part of the credit | 13 | | taken was not actually due to the
taxpayer, the taxpayer's | 14 | | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or | 15 | | 1.75% of the difference between the credit taken and that
| 16 | | actually due, and that taxpayer shall be liable for penalties | 17 | | and interest
on such difference. | 18 | | If a retailer of motor fuel is entitled to a credit under | 19 | | Section 2d of
this Act which exceeds the taxpayer's liability | 20 | | to the Department under
this Act for the month which the | 21 | | taxpayer is filing a return, the
Department shall issue the | 22 | | taxpayer a credit memorandum for the excess. | 23 | | (m) Beginning January 1, 1990, each month the Department | 24 | | shall pay into
the Local Government Tax Fund, a special fund in | 25 | | the State treasury which
is hereby created, the net revenue | 26 | | realized for the preceding month from
the 1% tax imposed under |
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| 1 | | this Act. | 2 | | Beginning January 1, 1990, each month the Department shall | 3 | | pay into
the County and Mass Transit District Fund, a special | 4 | | fund in the State
treasury which is hereby created, 4% of the | 5 | | net revenue realized
for the preceding month from the 6.25% | 6 | | general rate other than aviation fuel sold on or after | 7 | | December 1, 2019. This exception for aviation fuel only | 8 | | applies for so long as the revenue use requirements of 49 | 9 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | 10 | | Beginning August 1, 2000, each
month the Department shall | 11 | | pay into the
County and Mass Transit District Fund 20% of the | 12 | | net revenue realized for the
preceding month from the 1.25% | 13 | | rate on the selling price of motor fuel and
gasohol. Beginning | 14 | | September 1, 2010, each month the Department shall pay into | 15 | | the County and Mass Transit District Fund 20% of the net | 16 | | revenue realized for the preceding month from the 1.25% rate | 17 | | on the selling price of sales tax holiday items. | 18 | | Beginning January 1, 1990, each month the Department shall | 19 | | pay into
the Local Government Tax Fund 16% of the net revenue | 20 | | realized for the
preceding month from the 6.25% general rate | 21 | | on the selling price of
tangible personal property other than | 22 | | aviation fuel sold on or after December 1, 2019. This | 23 | | exception for aviation fuel only applies for so long as the | 24 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 25 | | 47133 are binding on the State. | 26 | | For aviation fuel sold on or after December 1, 2019, each |
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| 1 | | month the Department shall pay into the State Aviation Program | 2 | | Fund 20% of the net revenue realized for the preceding month | 3 | | from the 6.25% general rate on the selling price of aviation | 4 | | fuel, less an amount estimated by the Department to be | 5 | | required for refunds of the 20% portion of the tax on aviation | 6 | | fuel under this Act, which amount shall be deposited into the | 7 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only | 8 | | pay moneys into the State Aviation Program Fund and the | 9 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long | 10 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 11 | | U.S.C. 47133 are binding on the State. | 12 | | Beginning August 1, 2000, each
month the Department shall | 13 | | pay into the
Local Government Tax Fund 80% of the net revenue | 14 | | realized for the preceding
month from the 1.25% rate on the | 15 | | selling price of motor fuel and gasohol. Beginning September | 16 | | 1, 2010, each month the Department shall pay into the Local | 17 | | Government Tax Fund 80% of the net revenue realized for the | 18 | | preceding month from the 1.25% rate on the selling price of | 19 | | sales tax holiday items. | 20 | | Beginning October 1, 2009, each month the Department shall | 21 | | pay into the Capital Projects Fund an amount that is equal to | 22 | | an amount estimated by the Department to represent 80% of the | 23 | | net revenue realized for the preceding month from the sale of | 24 | | candy, grooming and hygiene products, and soft drinks that had | 25 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 26 | | are now taxed at 6.25%. |
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| 1 | | Beginning July 1, 2011, each
month the Department shall | 2 | | pay into the Clean Air Act Permit Fund 80% of the net revenue | 3 | | realized for the
preceding month from the 6.25% general rate | 4 | | on the selling price of sorbents used in Illinois in the | 5 | | process of sorbent injection as used to comply with the | 6 | | Environmental Protection Act or the federal Clean Air Act, but | 7 | | the total payment into the Clean Air Act Permit Fund under this | 8 | | Act and the Use Tax Act shall not exceed $2,000,000 in any | 9 | | fiscal year. | 10 | | Beginning July 1, 2013, each month the Department shall | 11 | | pay into the Underground Storage Tank Fund from the proceeds | 12 | | collected under this Act, the Use Tax Act, the Service Use Tax | 13 | | Act, and the Service Occupation Tax Act an amount equal to the | 14 | | average monthly deficit in the Underground Storage Tank Fund | 15 | | during the prior year, as certified annually by the Illinois | 16 | | Environmental Protection Agency, but the total payment into | 17 | | the Underground Storage Tank Fund under this Act, the Use Tax | 18 | | Act, the Service Use Tax Act, and the Service Occupation Tax | 19 | | Act shall not exceed $18,000,000 in any State fiscal year. As | 20 | | used in this paragraph, the "average monthly deficit" shall be | 21 | | equal to the difference between the average monthly claims for | 22 | | payment by the fund and the average monthly revenues deposited | 23 | | into the fund, excluding payments made pursuant to this | 24 | | paragraph. | 25 | | Beginning July 1, 2015, of the remainder of the moneys | 26 | | received by the Department under the Use Tax Act, the Service |
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| 1 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each | 2 | | month the Department shall deposit $500,000 into the State | 3 | | Crime Laboratory Fund. | 4 | | Of the remainder of the moneys received by the Department | 5 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 6 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | 7 | | and after July 1, 1989,
3.8% thereof shall be paid into the | 8 | | Build Illinois Fund; provided, however,
that if in any fiscal | 9 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | 10 | | may be, of the moneys received by the Department and required | 11 | | to
be paid into the Build Illinois Fund pursuant to this Act, | 12 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | 13 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | 14 | | being hereinafter called the "Tax
Acts" and such aggregate of | 15 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | 16 | | called the "Tax Act Amount", and (2) the amount
transferred to | 17 | | the Build Illinois Fund from the State and Local Sales Tax
| 18 | | Reform Fund shall be less than the Annual Specified Amount (as | 19 | | hereinafter
defined), an amount equal to the difference shall | 20 | | be immediately paid into
the Build Illinois Fund from other | 21 | | moneys received by the Department
pursuant to the Tax Acts; | 22 | | the "Annual Specified Amount" means the amounts
specified | 23 | | below for fiscal years 1986 through 1993: | |
24 | | Fiscal Year | Annual Specified Amount | |
25 | | 1986 | $54,800,000 | |
26 | | 1987 | $76,650,000 | |
|
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| 1 | | 1988 | $80,480,000 | |
2 | | 1989 | $88,510,000 | |
3 | | 1990 | $115,330,000 | |
4 | | 1991 | $145,470,000 | |
5 | | 1992 | $182,730,000 | |
6 | | 1993 | $206,520,000; |
| 7 | | and means the Certified Annual Debt Service Requirement (as | 8 | | defined in
Section 13 of the Build Illinois Bond Act) or the | 9 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | 10 | | each fiscal year thereafter; and
further provided, that if on | 11 | | the last business day of any month the sum of
(1) the Tax Act | 12 | | Amount required to be deposited into the Build Illinois
Bond | 13 | | Account in the Build Illinois Fund during such month and (2) | 14 | | the
amount transferred to the Build Illinois Fund from the | 15 | | State and Local
Sales Tax Reform Fund shall have been less than | 16 | | 1/12 of the Annual
Specified Amount, an amount equal to the | 17 | | difference shall be immediately
paid into the Build Illinois | 18 | | Fund from other moneys received by the
Department pursuant to | 19 | | the Tax Acts; and, further provided, that in no
event shall the | 20 | | payments required under the preceding proviso result in
| 21 | | aggregate payments into the Build Illinois Fund pursuant to | 22 | | this clause (b)
for any fiscal year in excess of the greater of | 23 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | 24 | | such fiscal year. The amounts payable
into the Build Illinois | 25 | | Fund under clause (b) of the first sentence in this
paragraph | 26 | | shall be payable only until such time as the aggregate amount |
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| 1 | | on
deposit under each trust indenture securing Bonds issued | 2 | | and outstanding
pursuant to the Build Illinois Bond Act is | 3 | | sufficient, taking into account
any future investment income, | 4 | | to fully provide, in accordance with such
indenture, for the | 5 | | defeasance of or the payment of the principal of,
premium, if | 6 | | any, and interest on the Bonds secured by such indenture and on
| 7 | | any Bonds expected to be issued thereafter and all fees and | 8 | | costs payable
with respect thereto, all as certified by the | 9 | | Director of the Bureau of the
Budget (now Governor's Office of | 10 | | Management and Budget). If on the last
business day of any | 11 | | month in which Bonds are
outstanding pursuant to the Build | 12 | | Illinois Bond Act, the aggregate of
moneys deposited in the | 13 | | Build Illinois Bond Account in the Build Illinois
Fund in such | 14 | | month shall be less than the amount required to be transferred
| 15 | | in such month from the Build Illinois Bond Account to the Build | 16 | | Illinois
Bond Retirement and Interest Fund pursuant to Section | 17 | | 13 of the Build
Illinois Bond Act, an amount equal to such | 18 | | deficiency shall be immediately
paid from other moneys | 19 | | received by the Department pursuant to the Tax Acts
to the | 20 | | Build Illinois Fund; provided, however, that any amounts paid | 21 | | to the
Build Illinois Fund in any fiscal year pursuant to this | 22 | | sentence shall be
deemed to constitute payments pursuant to | 23 | | clause (b) of the first sentence
of this paragraph and shall | 24 | | reduce the amount otherwise payable for such
fiscal year | 25 | | pursuant to that clause (b). The moneys received by the
| 26 | | Department pursuant to this Act and required to be deposited |
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| 1 | | into the Build
Illinois Fund are subject to the pledge, claim | 2 | | and charge set forth in
Section 12 of the Build Illinois Bond | 3 | | Act. | 4 | | Subject to payment of amounts into the Build Illinois Fund | 5 | | as provided in
the preceding paragraph or in any amendment | 6 | | thereto hereafter enacted, the
following specified monthly | 7 | | installment of the amount requested in the
certificate of the | 8 | | Chairman of the Metropolitan Pier and Exposition
Authority | 9 | | provided under Section 8.25f of the State Finance Act, but not | 10 | | in
excess of sums designated as "Total Deposit", shall be | 11 | | deposited in the
aggregate from collections under Section 9 of | 12 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 13 | | 9 of the Service Occupation Tax Act, and
Section 3 of the | 14 | | Retailers' Occupation Tax Act into the McCormick Place
| 15 | | Expansion Project Fund in the specified fiscal years. | |
16 | | Fiscal Year | | Total Deposit | |
17 | | 1993 | | $0 | |
18 | | 1994 | | 53,000,000 | |
19 | | 1995 | | 58,000,000 | |
20 | | 1996 | | 61,000,000 | |
21 | | 1997 | | 64,000,000 | |
22 | | 1998 | | 68,000,000 | |
23 | | 1999 | | 71,000,000 | |
24 | | 2000 | | 75,000,000 | |
25 | | 2001 | | 80,000,000 | |
|
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| 1 | | 2002 | | 93,000,000 | |
2 | | 2003 | | 99,000,000 | |
3 | | 2004 | | 103,000,000 | |
4 | | 2005 | | 108,000,000 | |
5 | | 2006 | | 113,000,000 | |
6 | | 2007 | | 119,000,000 | |
7 | | 2008 | | 126,000,000 | |
8 | | 2009 | | 132,000,000 | |
9 | | 2010 | | 139,000,000 | |
10 | | 2011 | | 146,000,000 | |
11 | | 2012 | | 153,000,000 | |
12 | | 2013 | | 161,000,000 | |
13 | | 2014 | | 170,000,000 | |
14 | | 2015 | | 179,000,000 | |
15 | | 2016 | | 189,000,000 | |
16 | | 2017 | | 199,000,000 | |
17 | | 2018 | | 210,000,000 | |
18 | | 2019 | | 221,000,000 | |
19 | | 2020 | | 233,000,000 | |
20 | | 2021 | | 300,000,000 | |
21 | | 2022 | | 300,000,000 | |
22 | | 2023 | | 300,000,000 | |
23 | | 2024 | | 300,000,000 | |
24 | | 2025 | | 300,000,000 | |
25 | | 2026 | | 300,000,000 | |
26 | | 2027 | | 375,000,000 | |
|
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| 1 | | 2028 | | 375,000,000 | |
2 | | 2029 | | 375,000,000 | |
3 | | 2030 | | 375,000,000 | |
4 | | 2031 | | 375,000,000 | |
5 | | 2032 | | 375,000,000 | |
6 | | 2033 | | 375,000,000 | |
7 | | 2034 | | 375,000,000 | |
8 | | 2035 | | 375,000,000 | |
9 | | 2036 | | 450,000,000 | |
10 | | and | | |
|
11 | | each fiscal year | | |
|
12 | | thereafter that bonds | | |
|
13 | | are outstanding under | | |
|
14 | | Section 13.2 of the | | |
|
15 | | Metropolitan Pier and | | |
|
16 | | Exposition Authority Act, | | |
|
17 | | but not after fiscal year 2060. | | |
| 18 | | Beginning July 20, 1993 and in each month of each fiscal | 19 | | year thereafter,
one-eighth of the amount requested in the | 20 | | certificate of the Chairman of
the Metropolitan Pier and | 21 | | Exposition Authority for that fiscal year, less
the amount | 22 | | deposited into the McCormick Place Expansion Project Fund by | 23 | | the
State Treasurer in the respective month under subsection | 24 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 25 | | Authority Act, plus cumulative
deficiencies in the deposits | 26 | | required under this Section for previous
months and years, |
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| 1 | | shall be deposited into the McCormick Place Expansion
Project | 2 | | Fund, until the full amount requested for the fiscal year, but | 3 | | not
in excess of the amount specified above as "Total | 4 | | Deposit", has been deposited. | 5 | | Subject to payment of amounts into the Capital Projects | 6 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | 7 | | and the McCormick Place Expansion Project Fund pursuant to the | 8 | | preceding paragraphs or in any amendments thereto hereafter | 9 | | enacted, for aviation fuel sold on or after December 1, 2019, | 10 | | the Department shall each month deposit into the Aviation Fuel | 11 | | Sales Tax Refund Fund an amount estimated by the Department to | 12 | | be required for refunds of the 80% portion of the tax on | 13 | | aviation fuel under this Act. The Department shall only | 14 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | 15 | | under this paragraph for so long as the revenue use | 16 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 17 | | binding on the State. | 18 | | Subject to payment of amounts into the Build Illinois Fund | 19 | | and the
McCormick Place Expansion Project Fund pursuant to the | 20 | | preceding paragraphs
or in any amendments
thereto hereafter | 21 | | enacted, beginning July 1, 1993 and ending on September 30, | 22 | | 2013, the Department shall each
month pay into the Illinois | 23 | | Tax Increment Fund 0.27% of 80% of the net revenue
realized for | 24 | | the preceding month from the 6.25% general rate on the selling
| 25 | | price of tangible personal property. | 26 | | Subject to payment of amounts into the Build Illinois Fund |
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| 1 | | and the
McCormick Place Expansion Project Fund pursuant to the | 2 | | preceding paragraphs or in any
amendments thereto hereafter | 3 | | enacted, beginning with the receipt of the first
report of | 4 | | taxes paid by an eligible business and continuing for a | 5 | | 25-year
period, the Department shall each month pay into the | 6 | | Energy Infrastructure
Fund 80% of the net revenue realized | 7 | | from the 6.25% general rate on the
selling price of | 8 | | Illinois-mined coal that was sold to an eligible business.
For | 9 | | purposes of this paragraph, the term "eligible business" means | 10 | | a new
electric generating facility certified pursuant to | 11 | | Section 605-332 of the
Department of Commerce and Economic | 12 | | Opportunity
Law of the Civil Administrative Code of Illinois. | 13 | | Subject to payment of amounts into the Build Illinois | 14 | | Fund, the McCormick Place Expansion Project Fund, the Illinois | 15 | | Tax Increment Fund, and the Energy Infrastructure Fund | 16 | | pursuant to the preceding paragraphs or in any amendments to | 17 | | this Section hereafter enacted, beginning on the first day of | 18 | | the first calendar month to occur on or after August 26, 2014 | 19 | | (the effective date of Public Act 98-1098), each month, from | 20 | | the collections made under Section 9 of the Use Tax Act, | 21 | | Section 9 of the Service Use Tax Act, Section 9 of the Service | 22 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation | 23 | | Tax Act, the Department shall pay into the Tax Compliance and | 24 | | Administration Fund, to be used, subject to appropriation, to | 25 | | fund additional auditors and compliance personnel at the | 26 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
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| 1 | | the cash receipts collected during the preceding fiscal year | 2 | | by the Audit Bureau of the Department under the Use Tax Act, | 3 | | the Service Use Tax Act, the Service Occupation Tax Act, the | 4 | | Retailers' Occupation Tax Act, and associated local occupation | 5 | | and use taxes administered by the Department. | 6 | | Subject to payments of amounts into the Build Illinois | 7 | | Fund, the McCormick Place Expansion Project Fund, the Illinois | 8 | | Tax Increment Fund, the Energy Infrastructure Fund, and the | 9 | | Tax Compliance and Administration Fund as provided in this | 10 | | Section, beginning on July 1, 2018 the Department shall pay | 11 | | each month into the Downstate Public Transportation Fund the | 12 | | moneys required to be so paid under Section 2-3 of the | 13 | | Downstate Public Transportation Act. | 14 | | Subject to successful execution and delivery of a | 15 | | public-private agreement between the public agency and private | 16 | | entity and completion of the civic build, beginning on July 1, | 17 | | 2023, of the remainder of the moneys received by the | 18 | | Department under the Use Tax Act, the Service Use Tax Act, the | 19 | | Service Occupation Tax Act, and this Act, the Department shall | 20 | | deposit the following specified deposits in the aggregate from | 21 | | collections under the Use Tax Act, the Service Use Tax Act, the | 22 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 23 | | Act, as required under Section 8.25g of the State Finance Act | 24 | | for distribution consistent with the Public-Private | 25 | | Partnership for Civic and Transit Infrastructure Project Act. | 26 | | The moneys received by the Department pursuant to this Act and |
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| 1 | | required to be deposited into the Civic and Transit | 2 | | Infrastructure Fund are subject to the pledge, claim and | 3 | | charge set forth in Section 25-55 of the Public-Private | 4 | | Partnership for Civic and Transit Infrastructure Project Act. | 5 | | As used in this paragraph, "civic build", "private entity", | 6 | | "public-private agreement", and "public agency" have the | 7 | | meanings provided in Section 25-10 of the Public-Private | 8 | | Partnership for Civic and Transit Infrastructure Project Act. | 9 | | Fiscal Year .............................Total Deposit | 10 | | 2024 .....................................$200,000,000 | 11 | | 2025 ....................................$206,000,000 | 12 | | 2026 ....................................$212,200,000 | 13 | | 2027 ....................................$218,500,000 | 14 | | 2028 ....................................$225,100,000 | 15 | | 2029 ....................................$288,700,000 | 16 | | 2030 ....................................$298,900,000 | 17 | | 2031 ....................................$309,300,000 | 18 | | 2032 ....................................$320,100,000 | 19 | | 2033 ....................................$331,200,000 | 20 | | 2034 ....................................$341,200,000 | 21 | | 2035 ....................................$351,400,000 | 22 | | 2036 ....................................$361,900,000 | 23 | | 2037 ....................................$372,800,000 | 24 | | 2038 ....................................$384,000,000 | 25 | | 2039 ....................................$395,500,000 | 26 | | 2040 ....................................$407,400,000 |
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| 1 | | 2041 ....................................$419,600,000 | 2 | | 2042 ....................................$432,200,000 | 3 | | 2043 ....................................$445,100,000 | 4 | | Beginning July 1, 2021 and until July 1, 2022, subject to | 5 | | the payment of amounts into the County and Mass Transit | 6 | | District Fund, the Local Government Tax Fund, the Build | 7 | | Illinois Fund, the McCormick Place Expansion Project Fund, the | 8 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | 9 | | and the Tax Compliance and Administration Fund as provided in | 10 | | this Section, the Department shall pay each month into the | 11 | | Road Fund the amount estimated to represent 16% of the net | 12 | | revenue realized from the taxes imposed on motor fuel and | 13 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, | 14 | | subject to the payment of amounts into the County and Mass | 15 | | Transit District Fund, the Local Government Tax Fund, the | 16 | | Build Illinois Fund, the McCormick Place Expansion Project | 17 | | Fund, the Illinois Tax Increment Fund, the Energy | 18 | | Infrastructure Fund, and the Tax Compliance and Administration | 19 | | Fund as provided in this Section, the Department shall pay | 20 | | each month into the Road Fund the amount estimated to | 21 | | represent 32% of the net revenue realized from the taxes | 22 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and | 23 | | until July 1, 2024, subject to the payment of amounts into the | 24 | | County and Mass Transit District Fund, the Local Government | 25 | | Tax Fund, the Build Illinois Fund, the McCormick Place | 26 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
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| 1 | | Energy Infrastructure Fund, and the Tax Compliance and | 2 | | Administration Fund as provided in this Section, the | 3 | | Department shall pay each month into the Road Fund the amount | 4 | | estimated to represent 48% of the net revenue realized from | 5 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, | 6 | | 2024 and until July 1, 2025, subject to the payment of amounts | 7 | | into the County and Mass Transit District Fund, the Local | 8 | | Government Tax Fund, the Build Illinois Fund, the McCormick | 9 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, | 10 | | the Energy Infrastructure Fund, and the Tax Compliance and | 11 | | Administration Fund as provided in this Section, the | 12 | | Department shall pay each month into the Road Fund the amount | 13 | | estimated to represent 64% of the net revenue realized from | 14 | | the taxes imposed on motor fuel and gasohol. Beginning on July | 15 | | 1, 2025, subject to the payment of amounts into the County and | 16 | | Mass Transit District Fund, the Local Government Tax Fund, the | 17 | | Build Illinois Fund, the McCormick Place Expansion Project | 18 | | Fund, the Illinois Tax Increment Fund, the Energy | 19 | | Infrastructure Fund, and the Tax Compliance and Administration | 20 | | Fund as provided in this Section, the Department shall pay | 21 | | each month into the Road Fund the amount estimated to | 22 | | represent 80% of the net revenue realized from the taxes | 23 | | imposed on motor fuel and gasohol. As used in this paragraph | 24 | | "motor fuel" has the meaning given to that term in Section 1.1 | 25 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given | 26 | | to that term in Section 3-40 of the Use Tax Act. |
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| 1 | | Of the remainder of the moneys received by the Department | 2 | | pursuant to
this Act, 75% thereof shall be paid into the State | 3 | | Treasury and 25% shall
be reserved in a special account and | 4 | | used only for the transfer to the
Common School Fund as part of | 5 | | the monthly transfer from the General Revenue
Fund in | 6 | | accordance with Section 8a of the State Finance Act. | 7 | | The Department may, upon separate written notice to a | 8 | | taxpayer,
require the taxpayer to prepare and file with the | 9 | | Department on a form
prescribed by the Department within not | 10 | | less than 60 days after receipt
of the notice an annual | 11 | | information return for the tax year specified in
the notice. | 12 | | Such annual return to the Department shall include a
statement | 13 | | of gross receipts as shown by the retailer's last Federal | 14 | | income
tax return. If the total receipts of the business as | 15 | | reported in the
Federal income tax return do not agree with the | 16 | | gross receipts reported to
the Department of Revenue for the | 17 | | same period, the retailer shall attach
to his annual return a | 18 | | schedule showing a reconciliation of the 2
amounts and the | 19 | | reasons for the difference. The retailer's annual
return to | 20 | | the Department shall also disclose the cost of goods sold by
| 21 | | the retailer during the year covered by such return, opening | 22 | | and closing
inventories of such goods for such year, costs of | 23 | | goods used from stock
or taken from stock and given away by the | 24 | | retailer during such year,
payroll information of the | 25 | | retailer's business during such year and any
additional | 26 | | reasonable information which the Department deems would be
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| 1 | | helpful in determining the accuracy of the monthly, quarterly | 2 | | or annual
returns filed by such retailer as provided for in | 3 | | this Section. | 4 | | If the annual information return required by this Section | 5 | | is not
filed when and as required, the taxpayer shall be liable | 6 | | as follows: | 7 | | (i) Until January 1, 1994, the taxpayer shall be | 8 | | liable
for a penalty equal to 1/6 of 1% of the tax due from | 9 | | such taxpayer under
this Act during the period to be | 10 | | covered by the annual return for each
month or fraction of | 11 | | a month until such return is filed as required, the
| 12 | | penalty to be assessed and collected in the same manner as | 13 | | any other
penalty provided for in this Act. | 14 | | (ii) On and after January 1, 1994, the taxpayer shall | 15 | | be
liable for a penalty as described in Section 3-4 of the | 16 | | Uniform Penalty and
Interest Act. | 17 | | The chief executive officer, proprietor, owner or highest | 18 | | ranking
manager shall sign the annual return to certify the | 19 | | accuracy of the
information contained therein. Any person who | 20 | | willfully signs the
annual return containing false or | 21 | | inaccurate information shall be guilty
of perjury and punished | 22 | | accordingly. The annual return form prescribed
by the | 23 | | Department shall include a warning that the person signing the
| 24 | | return may be liable for perjury. | 25 | | The provisions of this Section concerning the filing of an | 26 | | annual
information return do not apply to a retailer who is not |
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| 1 | | required to
file an income tax return with the United States | 2 | | Government. | 3 | | As soon as possible after the first day of each month, upon | 4 | | certification
of the Department of Revenue, the Comptroller | 5 | | shall order transferred and
the Treasurer shall transfer from | 6 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 7 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 8 | | for the second preceding
month.
Beginning April 1, 2000, this | 9 | | transfer is no longer required
and shall not be made. | 10 | | Net revenue realized for a month shall be the revenue | 11 | | collected by the
State pursuant to this Act, less the amount | 12 | | paid out during that month as
refunds to taxpayers for | 13 | | overpayment of liability. | 14 | | For greater simplicity of administration, manufacturers, | 15 | | importers
and wholesalers whose products are sold at retail in | 16 | | Illinois by
numerous retailers, and who wish to do so, may | 17 | | assume the responsibility
for accounting and paying to the | 18 | | Department all tax accruing under this
Act with respect to | 19 | | such sales, if the retailers who are affected do not
make | 20 | | written objection to the Department to this arrangement. | 21 | | Any person who promotes, organizes, provides retail | 22 | | selling space for
concessionaires or other types of sellers at | 23 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, | 24 | | local fairs, art shows, flea markets and similar
exhibitions | 25 | | or events, including any transient merchant as defined by | 26 | | Section 2
of the Transient Merchant Act of 1987, is required to |
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| 1 | | file a report with the
Department providing the name of the | 2 | | merchant's business, the name of the
person or persons engaged | 3 | | in merchant's business, the permanent address and
Illinois | 4 | | Retailers Occupation Tax Registration Number of the merchant, | 5 | | the
dates and location of the event and other reasonable | 6 | | information that the
Department may require. The report must | 7 | | be filed not later than the 20th day
of the month next | 8 | | following the month during which the event with retail sales
| 9 | | was held. Any person who fails to file a report required by | 10 | | this Section
commits a business offense and is subject to a | 11 | | fine not to exceed $250. | 12 | | Any person engaged in the business of selling tangible | 13 | | personal
property at retail as a concessionaire or other type | 14 | | of seller at the
Illinois State Fair, county fairs, art shows, | 15 | | flea markets and similar
exhibitions or events, or any | 16 | | transient merchants, as defined by Section 2
of the Transient | 17 | | Merchant Act of 1987, may be required to make a daily report
of | 18 | | the amount of such sales to the Department and to make a daily | 19 | | payment of
the full amount of tax due. The Department shall | 20 | | impose this
requirement when it finds that there is a | 21 | | significant risk of loss of
revenue to the State at such an | 22 | | exhibition or event. Such a finding
shall be based on evidence | 23 | | that a substantial number of concessionaires
or other sellers | 24 | | who are not residents of Illinois will be engaging in
the | 25 | | business of selling tangible personal property at retail at | 26 | | the
exhibition or event, or other evidence of a significant |
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| 1 | | risk of loss of revenue
to the State. The Department shall | 2 | | notify concessionaires and other sellers
affected by the | 3 | | imposition of this requirement. In the absence of
notification | 4 | | by the Department, the concessionaires and other sellers
shall | 5 | | file their returns as otherwise required in this Section. | 6 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | 7 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | 8 | | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section | 9 | | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | 10 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) | 11 | | Article 99.
| 12 | | Section 99-99. Effective date. This Act takes effect upon | 13 | | becoming law.
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 235 ILCS 5/6-5 | from Ch. 43, par. 122 | | 4 | | 235 ILCS 5/6-6.65 new | | | 5 | | 235 ILCS 5/6-28.8 | | | 6 | | 35 ILCS 105/9 | from Ch. 120, par. 439.9 | | 7 | | 35 ILCS 120/3 | from Ch. 120, par. 442 |
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | See Index | |
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