Full Text of SB2290 093rd General Assembly
SB2290enr 93RD GENERAL ASSEMBLY
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LRB093 19622 LRD 45363 b |
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| AN ACT in relation to alcohol.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Retailers' Occupation Tax Act is amended by | 5 |
| changing Section 3 as follows:
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| (35 ILCS 120/3) (from Ch. 120, par. 442)
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| Sec. 3. Except as provided in this Section, on or before | 8 |
| the twentieth
day of each calendar month, every person engaged | 9 |
| in the business of
selling tangible personal property at retail | 10 |
| in this State during the
preceding calendar month shall file a | 11 |
| return with the Department, stating:
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| 1. The name of the seller;
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| 2. His residence address and the address of his | 14 |
| principal place of
business and the address of the | 15 |
| principal place of business (if that is
a different | 16 |
| address) from which he engages in the business of selling
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| tangible personal property at retail in this State;
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| 3. Total amount of receipts received by him during the | 19 |
| preceding
calendar month or quarter, as the case may be, | 20 |
| from sales of tangible
personal property, and from services | 21 |
| furnished, by him during such
preceding calendar month or | 22 |
| quarter;
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| 4. Total amount received by him during the preceding | 24 |
| calendar month or
quarter on charge and time sales of | 25 |
| tangible personal property, and from
services furnished, | 26 |
| by him prior to the month or quarter for which the return
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| is filed;
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| 5. Deductions allowed by law;
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| 6. Gross receipts which were received by him during the | 30 |
| preceding
calendar month or quarter and upon the basis of | 31 |
| which the tax is imposed;
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| 7. The amount of credit provided in Section 2d of this |
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| Act;
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| 8. The amount of tax due;
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| 9. The signature of the taxpayer; and
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| 10. Such other reasonable information as the | 5 |
| Department may require.
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| If a taxpayer fails to sign a return within 30 days after | 7 |
| the proper notice
and demand for signature by the Department, | 8 |
| the return shall be considered
valid and any amount shown to be | 9 |
| due on the return shall be deemed assessed.
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| Each return shall be accompanied by the statement of | 11 |
| prepaid tax issued
pursuant to Section 2e for which credit is | 12 |
| claimed.
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| Prior to October 1, 2003, a retailer may accept a | 14 |
| Manufacturer's Purchase
Credit
certification from a purchaser | 15 |
| in satisfaction of Use Tax
as provided in Section 3-85 of the | 16 |
| Use Tax Act if the purchaser provides the
appropriate | 17 |
| documentation as required by Section 3-85
of the Use Tax Act. A | 18 |
| Manufacturer's Purchase Credit
certification, accepted by a | 19 |
| retailer prior to October 1, 2003 as provided
in
Section 3-85 | 20 |
| of the Use Tax Act, may be used by that retailer to
satisfy | 21 |
| Retailers' Occupation Tax liability in the amount claimed in
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| the certification, not to exceed 6.25% of the receipts
subject | 23 |
| to tax from a qualifying purchase. A Manufacturer's Purchase | 24 |
| Credit
reported on any original or amended return
filed under
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| this Act after October 20, 2003 shall be disallowed. No | 26 |
| Manufacturer's
Purchase Credit may be used after September 30, | 27 |
| 2003 to
satisfy any
tax liability imposed under this Act, | 28 |
| including any audit liability.
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| The Department may require returns to be filed on a | 30 |
| quarterly basis.
If so required, a return for each calendar | 31 |
| quarter shall be filed on or
before the twentieth day of the | 32 |
| calendar month following the end of such
calendar quarter. The | 33 |
| taxpayer shall also file a return with the
Department for each | 34 |
| of the first two months of each calendar quarter, on or
before | 35 |
| the twentieth day of the following calendar month, stating:
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| 1. The name of the seller;
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| 2. The address of the principal place of business from | 2 |
| which he engages
in the business of selling tangible | 3 |
| personal property at retail in this State;
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| 3. The total amount of taxable receipts received by him | 5 |
| during the
preceding calendar month from sales of tangible | 6 |
| personal property by him
during such preceding calendar | 7 |
| month, including receipts from charge and
time sales, but | 8 |
| less all deductions allowed by law;
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| 4. The amount of credit provided in Section 2d of this | 10 |
| Act;
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| 5. The amount of tax due; and
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| 6. Such other reasonable information as the Department | 13 |
| may
require.
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| Beginning on October 1, 2003, any person who is not a | 15 |
| licensed
distributor, importing distributor, or manufacturer, | 16 |
| as defined in the Liquor
Control Act of 1934, but is engaged in | 17 |
| the business of
selling, at retail, alcoholic liquor
shall file | 18 |
| a statement with the Department of Revenue, in a format
and at | 19 |
| a time prescribed by the Department, showing the total amount | 20 |
| paid for
alcoholic liquor purchased during the preceding month | 21 |
| and such other
information as is reasonably required by the | 22 |
| Department.
The Department may adopt rules to require
that this | 23 |
| statement be filed in an electronic or telephonic format. Such | 24 |
| rules
may provide for exceptions from the filing requirements | 25 |
| of this paragraph. For
the
purposes of this
paragraph, the term | 26 |
| "alcoholic liquor" shall have the meaning prescribed in the
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| Liquor Control Act of 1934.
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| Beginning on October 1, 2003, every distributor, importing | 29 |
| distributor, and
manufacturer of alcoholic liquor as defined in | 30 |
| the Liquor Control Act of 1934,
shall file a
statement with the | 31 |
| Department of Revenue, no later than the 10th day of the
month | 32 |
| for the
preceding month during which transactions occurred, by | 33 |
| electronic means,
showing the
total amount of gross receipts | 34 |
| from the sale of alcoholic liquor sold or
distributed during
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| the preceding month to purchasers; identifying the purchaser to | 36 |
| whom it was
sold or
distributed; the purchaser's tax |
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| registration number; and such other
information
reasonably | 2 |
| required by the Department. A distributor, importing | 3 |
| distributor, or manufacturer of alcoholic liquor must | 4 |
| personally deliver, mail, or provide by electronic means to | 5 |
| each retailer listed on the monthly statement a report | 6 |
| containing a cumulative total of that distributor's, importing | 7 |
| distributor's, or manufacturer's total sales of alcoholic | 8 |
| liquor to that retailer no later than the 10th day of the month | 9 |
| for the preceding month during which the transaction occurred. | 10 |
| The distributor, importing distributor, or manufacturer shall | 11 |
| notify the retailer as to the method by which the distributor, | 12 |
| importing distributor, or manufacturer will provide the sales | 13 |
| information. If the retailer is unable to receive the sales | 14 |
| information by electronic means, the distributor, importing | 15 |
| distributor, or manufacturer shall furnish the sales | 16 |
| information by personal delivery or by mail. For purposes of | 17 |
| this paragraph, the term "electronic means" includes, but is | 18 |
| not limited to, the use of a secure Internet website, e-mail, | 19 |
| or facsimile.
A copy of the monthly statement shall be
sent to
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| the retailer no later than the 10th day of the month for the | 21 |
| preceding month
during which
transactions occurred.
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| If a total amount of less than $1 is payable, refundable or | 23 |
| creditable,
such amount shall be disregarded if it is less than | 24 |
| 50 cents and shall be
increased to $1 if it is 50 cents or more.
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| Beginning October 1, 1993,
a taxpayer who has an average | 26 |
| monthly tax liability of $150,000 or more shall
make all | 27 |
| payments required by rules of the
Department by electronic | 28 |
| funds transfer. Beginning October 1, 1994, a taxpayer
who has | 29 |
| an average monthly tax liability of $100,000 or more shall make | 30 |
| all
payments required by rules of the Department by electronic | 31 |
| funds transfer.
Beginning October 1, 1995, a taxpayer who has | 32 |
| an average monthly tax liability
of $50,000 or more shall make | 33 |
| all
payments required by rules of the Department by electronic | 34 |
| funds transfer.
Beginning October 1, 2000, a taxpayer who has | 35 |
| an annual tax liability of
$200,000 or more shall make all | 36 |
| payments required by rules of the Department by
electronic |
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| funds transfer. The term "annual tax liability" shall be the | 2 |
| sum of
the taxpayer's liabilities under this Act, and under all | 3 |
| other State and local
occupation and use tax laws administered | 4 |
| by the Department, for the immediately
preceding calendar year.
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| The term "average monthly tax liability" shall be the sum of | 6 |
| the
taxpayer's liabilities under this
Act, and under all other | 7 |
| State and local occupation and use tax
laws administered by the | 8 |
| Department, for the immediately preceding calendar
year | 9 |
| divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 10 |
| a tax liability in the
amount set forth in subsection (b) of | 11 |
| Section 2505-210 of the Department of
Revenue Law shall make | 12 |
| all payments required by rules of the Department by
electronic | 13 |
| funds transfer.
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| Before August 1 of each year beginning in 1993, the | 15 |
| Department shall
notify all taxpayers required to make payments | 16 |
| by electronic funds
transfer. All taxpayers
required to make | 17 |
| payments by electronic funds transfer shall make those
payments | 18 |
| for
a minimum of one year beginning on October 1.
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| Any taxpayer not required to make payments by electronic | 20 |
| funds transfer may
make payments by electronic funds transfer | 21 |
| with
the permission of the Department.
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| All taxpayers required to make payment by electronic funds | 23 |
| transfer and
any taxpayers authorized to voluntarily make | 24 |
| payments by electronic funds
transfer shall make those payments | 25 |
| in the manner authorized by the Department.
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| The Department shall adopt such rules as are necessary to | 27 |
| effectuate a
program of electronic funds transfer and the | 28 |
| requirements of this Section.
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| Any amount which is required to be shown or reported on any | 30 |
| return or
other document under this Act shall, if such amount | 31 |
| is not a whole-dollar
amount, be increased to the nearest | 32 |
| whole-dollar amount in any case where
the fractional part of a | 33 |
| dollar is 50 cents or more, and decreased to the
nearest | 34 |
| whole-dollar amount where the fractional part of a dollar is | 35 |
| less
than 50 cents.
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| If the retailer is otherwise required to file a monthly |
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| return and if the
retailer's average monthly tax liability to | 2 |
| the Department does not exceed
$200, the Department may | 3 |
| authorize his returns to be filed on a quarter
annual basis, | 4 |
| with the return for January, February and March of a given
year | 5 |
| being due by April 20 of such year; with the return for April, | 6 |
| May and
June of a given year being due by July 20 of such year; | 7 |
| with the return for
July, August and September of a given year | 8 |
| being due by October 20 of such
year, and with the return for | 9 |
| October, November and December of a given
year being due by | 10 |
| January 20 of the following year.
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| If the retailer is otherwise required to file a monthly or | 12 |
| quarterly
return and if the retailer's average monthly tax | 13 |
| liability with the
Department does not exceed $50, the | 14 |
| Department may authorize his returns to
be filed on an annual | 15 |
| basis, with the return for a given year being due by
January 20 | 16 |
| of the following year.
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| Such quarter annual and annual returns, as to form and | 18 |
| substance,
shall be subject to the same requirements as monthly | 19 |
| returns.
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| Notwithstanding any other provision in this Act concerning | 21 |
| the time
within which a retailer may file his return, in the | 22 |
| case of any retailer
who ceases to engage in a kind of business | 23 |
| which makes him responsible
for filing returns under this Act, | 24 |
| such retailer shall file a final
return under this Act with the | 25 |
| Department not more than one month after
discontinuing such | 26 |
| business.
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| Where the same person has more than one business registered | 28 |
| with the
Department under separate registrations under this | 29 |
| Act, such person may
not file each return that is due as a | 30 |
| single return covering all such
registered businesses, but | 31 |
| shall file separate returns for each such
registered business.
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| In addition, with respect to motor vehicles, watercraft,
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| aircraft, and trailers that are required to be registered with | 34 |
| an agency of
this State, every
retailer selling this kind of | 35 |
| tangible personal property shall file,
with the Department, | 36 |
| upon a form to be prescribed and supplied by the
Department, a |
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| separate return for each such item of tangible personal
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| property which the retailer sells, except that if, in the same
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| transaction, (i) a retailer of aircraft, watercraft, motor | 4 |
| vehicles or
trailers transfers more than one aircraft, | 5 |
| watercraft, motor
vehicle or trailer to another aircraft, | 6 |
| watercraft, motor vehicle
retailer or trailer retailer for the | 7 |
| purpose of resale
or (ii) a retailer of aircraft, watercraft, | 8 |
| motor vehicles, or trailers
transfers more than one aircraft, | 9 |
| watercraft, motor vehicle, or trailer to a
purchaser for use as | 10 |
| a qualifying rolling stock as provided in Section 2-5 of
this | 11 |
| Act, then
that seller may report the transfer of all aircraft,
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| watercraft, motor vehicles or trailers involved in that | 13 |
| transaction to the
Department on the same uniform | 14 |
| invoice-transaction reporting return form. For
purposes of | 15 |
| this Section, "watercraft" means a Class 2, Class 3, or Class 4
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| watercraft as defined in Section 3-2 of the Boat Registration | 17 |
| and Safety Act, a
personal watercraft, or any boat equipped | 18 |
| with an inboard motor.
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| Any retailer who sells only motor vehicles, watercraft,
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| aircraft, or trailers that are required to be registered with | 21 |
| an agency of
this State, so that all
retailers' occupation tax | 22 |
| liability is required to be reported, and is
reported, on such | 23 |
| transaction reporting returns and who is not otherwise
required | 24 |
| to file monthly or quarterly returns, need not file monthly or
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| quarterly returns. However, those retailers shall be required | 26 |
| to
file returns on an annual basis.
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| The transaction reporting return, in the case of motor | 28 |
| vehicles
or trailers that are required to be registered with an | 29 |
| agency of this
State, shall
be the same document as the Uniform | 30 |
| Invoice referred to in Section 5-402
of The Illinois Vehicle | 31 |
| Code and must show the name and address of the
seller; the name | 32 |
| and address of the purchaser; the amount of the selling
price | 33 |
| including the amount allowed by the retailer for traded-in
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| property, if any; the amount allowed by the retailer for the | 35 |
| traded-in
tangible personal property, if any, to the extent to | 36 |
| which Section 1 of
this Act allows an exemption for the value |
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| of traded-in property; the
balance payable after deducting such | 2 |
| trade-in allowance from the total
selling price; the amount of | 3 |
| tax due from the retailer with respect to
such transaction; the | 4 |
| amount of tax collected from the purchaser by the
retailer on | 5 |
| such transaction (or satisfactory evidence that such tax is
not | 6 |
| due in that particular instance, if that is claimed to be the | 7 |
| fact);
the place and date of the sale; a sufficient | 8 |
| identification of the
property sold; such other information as | 9 |
| is required in Section 5-402 of
The Illinois Vehicle Code, and | 10 |
| such other information as the Department
may reasonably | 11 |
| require.
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| The transaction reporting return in the case of watercraft
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| or aircraft must show
the name and address of the seller; the | 14 |
| name and address of the
purchaser; the amount of the selling | 15 |
| price including the amount allowed
by the retailer for | 16 |
| traded-in property, if any; the amount allowed by
the retailer | 17 |
| for the traded-in tangible personal property, if any, to
the | 18 |
| extent to which Section 1 of this Act allows an exemption for | 19 |
| the
value of traded-in property; the balance payable after | 20 |
| deducting such
trade-in allowance from the total selling price; | 21 |
| the amount of tax due
from the retailer with respect to such | 22 |
| transaction; the amount of tax
collected from the purchaser by | 23 |
| the retailer on such transaction (or
satisfactory evidence that | 24 |
| such tax is not due in that particular
instance, if that is | 25 |
| claimed to be the fact); the place and date of the
sale, a | 26 |
| sufficient identification of the property sold, and such other
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| information as the Department may reasonably require.
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| Such transaction reporting return shall be filed not later | 29 |
| than 20
days after the day of delivery of the item that is | 30 |
| being sold, but may
be filed by the retailer at any time sooner | 31 |
| than that if he chooses to
do so. The transaction reporting | 32 |
| return and tax remittance or proof of
exemption from the | 33 |
| Illinois use tax may be transmitted to the Department
by way of | 34 |
| the State agency with which, or State officer with whom the
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| tangible personal property must be titled or registered (if | 36 |
| titling or
registration is required) if the Department and such |
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| agency or State
officer determine that this procedure will | 2 |
| expedite the processing of
applications for title or | 3 |
| registration.
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| With each such transaction reporting return, the retailer | 5 |
| shall remit
the proper amount of tax due (or shall submit | 6 |
| satisfactory evidence that
the sale is not taxable if that is | 7 |
| the case), to the Department or its
agents, whereupon the | 8 |
| Department shall issue, in the purchaser's name, a
use tax | 9 |
| receipt (or a certificate of exemption if the Department is
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| satisfied that the particular sale is tax exempt) which such | 11 |
| purchaser
may submit to the agency with which, or State officer | 12 |
| with whom, he must
title or register the tangible personal | 13 |
| property that is involved (if
titling or registration is | 14 |
| required) in support of such purchaser's
application for an | 15 |
| Illinois certificate or other evidence of title or
registration | 16 |
| to such tangible personal property.
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| No retailer's failure or refusal to remit tax under this | 18 |
| Act
precludes a user, who has paid the proper tax to the | 19 |
| retailer, from
obtaining his certificate of title or other | 20 |
| evidence of title or
registration (if titling or registration | 21 |
| is required) upon satisfying
the Department that such user has | 22 |
| paid the proper tax (if tax is due) to
the retailer. The | 23 |
| Department shall adopt appropriate rules to carry out
the | 24 |
| mandate of this paragraph.
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| If the user who would otherwise pay tax to the retailer | 26 |
| wants the
transaction reporting return filed and the payment of | 27 |
| the tax or proof
of exemption made to the Department before the | 28 |
| retailer is willing to
take these actions and such user has not | 29 |
| paid the tax to the retailer,
such user may certify to the fact | 30 |
| of such delay by the retailer and may
(upon the Department | 31 |
| being satisfied of the truth of such certification)
transmit | 32 |
| the information required by the transaction reporting return
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| and the remittance for tax or proof of exemption directly to | 34 |
| the
Department and obtain his tax receipt or exemption | 35 |
| determination, in
which event the transaction reporting return | 36 |
| and tax remittance (if a
tax payment was required) shall be |
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| credited by the Department to the
proper retailer's account | 2 |
| with the Department, but without the 2.1% or 1.75%
discount | 3 |
| provided for in this Section being allowed. When the user pays
| 4 |
| the tax directly to the Department, he shall pay the tax in the | 5 |
| same
amount and in the same form in which it would be remitted | 6 |
| if the tax had
been remitted to the Department by the retailer.
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| Refunds made by the seller during the preceding return | 8 |
| period to
purchasers, on account of tangible personal property | 9 |
| returned to the
seller, shall be allowed as a deduction under | 10 |
| subdivision 5 of his monthly
or quarterly return, as the case | 11 |
| may be, in case the
seller had theretofore included the | 12 |
| receipts from the sale of such
tangible personal property in a | 13 |
| return filed by him and had paid the tax
imposed by this Act | 14 |
| with respect to such receipts.
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| Where the seller is a corporation, the return filed on | 16 |
| behalf of such
corporation shall be signed by the president, | 17 |
| vice-president, secretary
or treasurer or by the properly | 18 |
| accredited agent of such corporation.
| 19 |
| Where the seller is a limited liability company, the return | 20 |
| filed on behalf
of the limited liability company shall be | 21 |
| signed by a manager, member, or
properly accredited agent of | 22 |
| the limited liability company.
| 23 |
| Except as provided in this Section, the retailer filing the | 24 |
| return
under this Section shall, at the time of filing such | 25 |
| return, pay to the
Department the amount of tax imposed by this | 26 |
| Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | 27 |
| on and after January 1, 1990, or $5 per
calendar year, | 28 |
| whichever is greater, which is allowed to
reimburse the | 29 |
| retailer for the expenses incurred in keeping records,
| 30 |
| preparing and filing returns, remitting the tax and supplying | 31 |
| data to
the Department on request. Any prepayment made pursuant | 32 |
| to Section 2d
of this Act shall be included in the amount on | 33 |
| which such
2.1% or 1.75% discount is computed. In the case of | 34 |
| retailers who report
and pay the tax on a transaction by | 35 |
| transaction basis, as provided in this
Section, such discount | 36 |
| shall be taken with each such tax remittance
instead of when |
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| such retailer files his periodic return.
| 2 |
| Before October 1, 2000, if the taxpayer's average monthly | 3 |
| tax liability
to the Department
under this Act, the Use Tax | 4 |
| Act, the Service Occupation Tax
Act, and the Service Use Tax | 5 |
| Act, excluding any liability for prepaid sales
tax to be | 6 |
| remitted in accordance with Section 2d of this Act, was
$10,000
| 7 |
| or more during the preceding 4 complete calendar quarters, he | 8 |
| shall file a
return with the Department each month by the 20th | 9 |
| day of the month next
following the month during which such tax | 10 |
| liability is incurred and shall
make payments to the Department | 11 |
| on or before the 7th, 15th, 22nd and last
day of the month | 12 |
| during which such liability is incurred.
On and after October | 13 |
| 1, 2000, if the taxpayer's average monthly tax liability
to the | 14 |
| Department under this Act, the Use Tax Act, the Service | 15 |
| Occupation Tax
Act, and the Service Use Tax Act, excluding any | 16 |
| liability for prepaid sales tax
to be remitted in accordance | 17 |
| with Section 2d of this Act, was $20,000 or more
during the | 18 |
| preceding 4 complete calendar quarters, he shall file a return | 19 |
| with
the Department each month by the 20th day of the month | 20 |
| next following the month
during which such tax liability is | 21 |
| incurred and shall make payment to the
Department on or before | 22 |
| the 7th, 15th, 22nd and last day of the month during
which such | 23 |
| liability is incurred.
If the month
during which such tax | 24 |
| liability is incurred began prior to January 1, 1985,
each | 25 |
| payment shall be in an amount equal to 1/4 of the taxpayer's | 26 |
| actual
liability for the month or an amount set by the | 27 |
| Department not to exceed
1/4 of the average monthly liability | 28 |
| of the taxpayer to the Department for
the preceding 4 complete | 29 |
| calendar quarters (excluding the month of highest
liability and | 30 |
| the month of lowest liability in such 4 quarter period). If
the | 31 |
| month during which such tax liability is incurred begins on or | 32 |
| after
January 1, 1985 and prior to January 1, 1987, each | 33 |
| payment shall be in an
amount equal to 22.5% of the taxpayer's | 34 |
| actual liability for the month or
27.5% of the taxpayer's | 35 |
| liability for the same calendar
month of the preceding year. If | 36 |
| the month during which such tax
liability is incurred begins on |
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| or after January 1, 1987 and prior to
January 1, 1988, each | 2 |
| payment shall be in an amount equal to 22.5% of the
taxpayer's | 3 |
| actual liability for the month or 26.25% of the taxpayer's
| 4 |
| liability for the same calendar month of the preceding year. If | 5 |
| the month
during which such tax liability is incurred begins on | 6 |
| or after January 1,
1988, and prior to January 1, 1989, or | 7 |
| begins on or after January 1, 1996, each
payment shall be in an | 8 |
| amount
equal to 22.5% of the taxpayer's actual liability for | 9 |
| the month or 25% of
the taxpayer's liability for the same | 10 |
| calendar month of the preceding year. If
the month during which | 11 |
| such tax liability is incurred begins on or after
January 1, | 12 |
| 1989, and prior to January 1, 1996, each payment shall be in an
| 13 |
| amount equal to 22.5% of the
taxpayer's actual liability for | 14 |
| the month or 25% of the taxpayer's
liability for the same | 15 |
| calendar month of the preceding year or 100% of the
taxpayer's | 16 |
| actual liability for the quarter monthly reporting period. The
| 17 |
| amount of such quarter monthly payments shall be credited | 18 |
| against
the final tax liability of the taxpayer's return for | 19 |
| that month. Before
October 1, 2000, once
applicable, the | 20 |
| requirement of the making of quarter monthly payments to
the | 21 |
| Department by taxpayers having an average monthly tax liability | 22 |
| of
$10,000 or more as determined in the manner provided above
| 23 |
| shall continue
until such taxpayer's average monthly liability | 24 |
| to the Department during
the preceding 4 complete calendar | 25 |
| quarters (excluding the month of highest
liability and the | 26 |
| month of lowest liability) is less than
$9,000, or until
such | 27 |
| taxpayer's average monthly liability to the Department as | 28 |
| computed for
each calendar quarter of the 4 preceding complete | 29 |
| calendar quarter period
is less than $10,000. However, if a | 30 |
| taxpayer can show the
Department that
a substantial change in | 31 |
| the taxpayer's business has occurred which causes
the taxpayer | 32 |
| to anticipate that his average monthly tax liability for the
| 33 |
| reasonably foreseeable future will fall below the $10,000 | 34 |
| threshold
stated above, then
such taxpayer
may petition the | 35 |
| Department for a change in such taxpayer's reporting
status. On | 36 |
| and after October 1, 2000, once applicable, the requirement of
|
|
|
|
SB2290 Enrolled |
- 13 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| the making of quarter monthly payments to the Department by | 2 |
| taxpayers having an
average monthly tax liability of $20,000 or | 3 |
| more as determined in the manner
provided above shall continue | 4 |
| until such taxpayer's average monthly liability
to the | 5 |
| Department during the preceding 4 complete calendar quarters | 6 |
| (excluding
the month of highest liability and the month of | 7 |
| lowest liability) is less than
$19,000 or until such taxpayer's | 8 |
| average monthly liability to the Department as
computed for | 9 |
| each calendar quarter of the 4 preceding complete calendar | 10 |
| quarter
period is less than $20,000. However, if a taxpayer can | 11 |
| show the Department
that a substantial change in the taxpayer's | 12 |
| business has occurred which causes
the taxpayer to anticipate | 13 |
| that his average monthly tax liability for the
reasonably | 14 |
| foreseeable future will fall below the $20,000 threshold stated
| 15 |
| above, then such taxpayer may petition the Department for a | 16 |
| change in such
taxpayer's reporting status. The Department | 17 |
| shall change such taxpayer's
reporting status
unless it finds | 18 |
| that such change is seasonal in nature and not likely to be
| 19 |
| long term. If any such quarter monthly payment is not paid at | 20 |
| the time or
in the amount required by this Section, then the | 21 |
| taxpayer shall be liable for
penalties and interest on the | 22 |
| difference
between the minimum amount due as a payment and the | 23 |
| amount of such quarter
monthly payment actually and timely | 24 |
| paid, except insofar as the
taxpayer has previously made | 25 |
| payments for that month to the Department in
excess of the | 26 |
| minimum payments previously due as provided in this Section.
| 27 |
| The Department shall make reasonable rules and regulations to | 28 |
| govern the
quarter monthly payment amount and quarter monthly | 29 |
| payment dates for
taxpayers who file on other than a calendar | 30 |
| monthly basis.
| 31 |
| The provisions of this paragraph apply before October 1, | 32 |
| 2001.
Without regard to whether a taxpayer is required to make | 33 |
| quarter monthly
payments as specified above, any taxpayer who | 34 |
| is required by Section 2d
of this Act to collect and remit | 35 |
| prepaid taxes and has collected prepaid
taxes which average in | 36 |
| excess of $25,000 per month during the preceding
2 complete |
|
|
|
SB2290 Enrolled |
- 14 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| calendar quarters, shall file a return with the Department as
| 2 |
| required by Section 2f and shall make payments to the | 3 |
| Department on or before
the 7th, 15th, 22nd and last day of the | 4 |
| month during which such liability
is incurred. If the month | 5 |
| during which such tax liability is incurred
began prior to the | 6 |
| effective date of this amendatory Act of 1985, each
payment | 7 |
| shall be in an amount not less than 22.5% of the taxpayer's | 8 |
| actual
liability under Section 2d. If the month during which | 9 |
| such tax liability
is incurred begins on or after January 1, | 10 |
| 1986, each payment shall be in an
amount equal to 22.5% of the | 11 |
| taxpayer's actual liability for the month or
27.5% of the | 12 |
| taxpayer's liability for the same calendar month of the
| 13 |
| preceding calendar year. If the month during which such tax | 14 |
| liability is
incurred begins on or after January 1, 1987, each | 15 |
| payment shall be in an
amount equal to 22.5% of the taxpayer's | 16 |
| actual liability for the month or
26.25% of the taxpayer's | 17 |
| liability for the same calendar month of the
preceding year. | 18 |
| The amount of such quarter monthly payments shall be
credited | 19 |
| against the final tax liability of the taxpayer's return for | 20 |
| that
month filed under this Section or Section 2f, as the case | 21 |
| may be. Once
applicable, the requirement of the making of | 22 |
| quarter monthly payments to
the Department pursuant to this | 23 |
| paragraph shall continue until such
taxpayer's average monthly | 24 |
| prepaid tax collections during the preceding 2
complete | 25 |
| calendar quarters is $25,000 or less. If any such quarter | 26 |
| monthly
payment is not paid at the time or in the amount | 27 |
| required, the taxpayer
shall be liable for penalties and | 28 |
| interest on such difference, except
insofar as the taxpayer has | 29 |
| previously made payments for that month in
excess of the | 30 |
| minimum payments previously due.
| 31 |
| The provisions of this paragraph apply on and after October | 32 |
| 1, 2001.
Without regard to whether a taxpayer is required to | 33 |
| make quarter monthly
payments as specified above, any taxpayer | 34 |
| who is required by Section 2d of this
Act to collect and remit | 35 |
| prepaid taxes and has collected prepaid taxes that
average in | 36 |
| excess of $20,000 per month during the preceding 4 complete |
|
|
|
SB2290 Enrolled |
- 15 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| calendar
quarters shall file a return with the Department as | 2 |
| required by Section 2f
and shall make payments to the | 3 |
| Department on or before the 7th, 15th, 22nd and
last day of the | 4 |
| month during which the liability is incurred. Each payment
| 5 |
| shall be in an amount equal to 22.5% of the taxpayer's actual | 6 |
| liability for the
month or 25% of the taxpayer's liability for | 7 |
| the same calendar month of the
preceding year. The amount of | 8 |
| the quarter monthly payments shall be credited
against the | 9 |
| final tax liability of the taxpayer's return for that month | 10 |
| filed
under this Section or Section 2f, as the case may be. | 11 |
| Once applicable, the
requirement of the making of quarter | 12 |
| monthly payments to the Department
pursuant to this paragraph | 13 |
| shall continue until the taxpayer's average monthly
prepaid tax | 14 |
| collections during the preceding 4 complete calendar quarters
| 15 |
| (excluding the month of highest liability and the month of | 16 |
| lowest liability) is
less than $19,000 or until such taxpayer's | 17 |
| average monthly liability to the
Department as computed for | 18 |
| each calendar quarter of the 4 preceding complete
calendar | 19 |
| quarters is less than $20,000. If any such quarter monthly | 20 |
| payment is
not paid at the time or in the amount required, the | 21 |
| taxpayer shall be liable
for penalties and interest on such | 22 |
| difference, except insofar as the taxpayer
has previously made | 23 |
| payments for that month in excess of the minimum payments
| 24 |
| previously due.
| 25 |
| If any payment provided for in this Section exceeds
the | 26 |
| taxpayer's liabilities under this Act, the Use Tax Act, the | 27 |
| Service
Occupation Tax Act and the Service Use Tax Act, as | 28 |
| shown on an original
monthly return, the Department shall, if | 29 |
| requested by the taxpayer, issue to
the taxpayer a credit | 30 |
| memorandum no later than 30 days after the date of
payment. The | 31 |
| credit evidenced by such credit memorandum may
be assigned by | 32 |
| the taxpayer to a similar taxpayer under this Act, the
Use Tax | 33 |
| Act, the Service Occupation Tax Act or the Service Use Tax Act, | 34 |
| in
accordance with reasonable rules and regulations to be | 35 |
| prescribed by the
Department. If no such request is made, the | 36 |
| taxpayer may credit such excess
payment against tax liability |
|
|
|
SB2290 Enrolled |
- 16 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| subsequently to be remitted to the Department
under this Act, | 2 |
| the Use Tax Act, the Service Occupation Tax Act or the
Service | 3 |
| Use Tax Act, in accordance with reasonable rules and | 4 |
| regulations
prescribed by the Department. If the Department | 5 |
| subsequently determined
that all or any part of the credit | 6 |
| taken was not actually due to the
taxpayer, the taxpayer's 2.1% | 7 |
| and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | 8 |
| of the difference between the credit taken and that
actually | 9 |
| due, and that taxpayer shall be liable for penalties and | 10 |
| interest
on such difference.
| 11 |
| If a retailer of motor fuel is entitled to a credit under | 12 |
| Section 2d of
this Act which exceeds the taxpayer's liability | 13 |
| to the Department under
this Act for the month which the | 14 |
| taxpayer is filing a return, the
Department shall issue the | 15 |
| taxpayer a credit memorandum for the excess.
| 16 |
| Beginning January 1, 1990, each month the Department shall | 17 |
| pay into
the Local Government Tax Fund, a special fund in the | 18 |
| State treasury which
is hereby created, the net revenue | 19 |
| realized for the preceding month from
the 1% tax on sales of | 20 |
| food for human consumption which is to be consumed
off the | 21 |
| premises where it is sold (other than alcoholic beverages, soft
| 22 |
| drinks and food which has been prepared for immediate | 23 |
| consumption) and
prescription and nonprescription medicines, | 24 |
| drugs, medical appliances and
insulin, urine testing | 25 |
| materials, syringes and needles used by diabetics.
| 26 |
| Beginning January 1, 1990, each month the Department shall | 27 |
| pay into
the County and Mass Transit District Fund, a special | 28 |
| fund in the State
treasury which is hereby created, 4% of the | 29 |
| net revenue realized
for the preceding month from the 6.25% | 30 |
| general rate.
| 31 |
| Beginning August 1, 2000, each
month the Department shall | 32 |
| pay into the
County and Mass Transit District Fund 20% of the | 33 |
| net revenue realized for the
preceding month from the 1.25% | 34 |
| rate on the selling price of motor fuel and
gasohol.
| 35 |
| Beginning January 1, 1990, each month the Department shall | 36 |
| pay into
the Local Government Tax Fund 16% of the net revenue |
|
|
|
SB2290 Enrolled |
- 17 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| realized for the
preceding month from the 6.25% general rate on | 2 |
| the selling price of
tangible personal property.
| 3 |
| Beginning August 1, 2000, each
month the Department shall | 4 |
| pay into the
Local Government Tax Fund 80% of the net revenue | 5 |
| realized for the preceding
month from the 1.25% rate on the | 6 |
| selling price of motor fuel and gasohol.
| 7 |
| Of the remainder of the moneys received by the Department | 8 |
| pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 9 |
| Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | 10 |
| and after July 1, 1989,
3.8% thereof shall be paid into the | 11 |
| Build Illinois Fund; provided, however,
that if in any fiscal | 12 |
| year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | 13 |
| may be, of the moneys received by the Department and required | 14 |
| to
be paid into the Build Illinois Fund pursuant to this Act, | 15 |
| Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | 16 |
| Act, and Section 9 of the
Service Occupation Tax Act, such Acts | 17 |
| being hereinafter called the "Tax
Acts" and such aggregate of | 18 |
| 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | 19 |
| called the "Tax Act Amount", and (2) the amount
transferred to | 20 |
| the Build Illinois Fund from the State and Local Sales Tax
| 21 |
| Reform Fund shall be less than the Annual Specified Amount (as | 22 |
| hereinafter
defined), an amount equal to the difference shall | 23 |
| be immediately paid into
the Build Illinois Fund from other | 24 |
| moneys received by the Department
pursuant to the Tax Acts; the | 25 |
| "Annual Specified Amount" means the amounts
specified below for | 26 |
| fiscal years 1986 through 1993:
|
|
27 | | Fiscal Year |
Annual Specified Amount |
|
28 | | 1986 |
$54,800,000 |
|
29 | | 1987 |
$76,650,000 |
|
30 | | 1988 |
$80,480,000 |
|
31 | | 1989 |
$88,510,000 |
|
32 | | 1990 |
$115,330,000 |
|
33 | | 1991 |
$145,470,000 |
|
34 | | 1992 |
$182,730,000 |
|
35 | | 1993 |
$206,520,000; |
|
36 |
| and means the Certified Annual Debt Service Requirement (as |
|
|
|
SB2290 Enrolled |
- 18 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| defined in
Section 13 of the Build Illinois Bond Act) or the | 2 |
| Tax Act Amount, whichever
is greater, for fiscal year 1994 and | 3 |
| each fiscal year thereafter; and
further provided, that if on | 4 |
| the last business day of any month the sum of
(1) the Tax Act | 5 |
| Amount required to be deposited into the Build Illinois
Bond | 6 |
| Account in the Build Illinois Fund during such month and (2) | 7 |
| the
amount transferred to the Build Illinois Fund from the | 8 |
| State and Local
Sales Tax Reform Fund shall have been less than | 9 |
| 1/12 of the Annual
Specified Amount, an amount equal to the | 10 |
| difference shall be immediately
paid into the Build Illinois | 11 |
| Fund from other moneys received by the
Department pursuant to | 12 |
| the Tax Acts; and, further provided, that in no
event shall the | 13 |
| payments required under the preceding proviso result in
| 14 |
| aggregate payments into the Build Illinois Fund pursuant to | 15 |
| this clause (b)
for any fiscal year in excess of the greater of | 16 |
| (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | 17 |
| such fiscal year. The amounts payable
into the Build Illinois | 18 |
| Fund under clause (b) of the first sentence in this
paragraph | 19 |
| shall be payable only until such time as the aggregate amount | 20 |
| on
deposit under each trust indenture securing Bonds issued and | 21 |
| outstanding
pursuant to the Build Illinois Bond Act is | 22 |
| sufficient, taking into account
any future investment income, | 23 |
| to fully provide, in accordance with such
indenture, for the | 24 |
| defeasance of or the payment of the principal of,
premium, if | 25 |
| any, and interest on the Bonds secured by such indenture and on
| 26 |
| any Bonds expected to be issued thereafter and all fees and | 27 |
| costs payable
with respect thereto, all as certified by the | 28 |
| Director of the Bureau of the
Budget (now Governor's Office of | 29 |
| Management and Budget) . If on the last
business day of any | 30 |
| month in which Bonds are
outstanding pursuant to the Build | 31 |
| Illinois Bond Act, the aggregate of
moneys deposited in the | 32 |
| Build Illinois Bond Account in the Build Illinois
Fund in such | 33 |
| month shall be less than the amount required to be transferred
| 34 |
| in such month from the Build Illinois Bond Account to the Build | 35 |
| Illinois
Bond Retirement and Interest Fund pursuant to Section | 36 |
| 13 of the Build
Illinois Bond Act, an amount equal to such |
|
|
|
SB2290 Enrolled |
- 19 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| deficiency shall be immediately
paid from other moneys received | 2 |
| by the Department pursuant to the Tax Acts
to the Build | 3 |
| Illinois Fund; provided, however, that any amounts paid to the
| 4 |
| Build Illinois Fund in any fiscal year pursuant to this | 5 |
| sentence shall be
deemed to constitute payments pursuant to | 6 |
| clause (b) of the first sentence
of this paragraph and shall | 7 |
| reduce the amount otherwise payable for such
fiscal year | 8 |
| pursuant to that clause (b). The moneys received by the
| 9 |
| Department pursuant to this Act and required to be deposited | 10 |
| into the Build
Illinois Fund are subject to the pledge, claim | 11 |
| and charge set forth in
Section 12 of the Build Illinois Bond | 12 |
| Act.
| 13 |
| Subject to payment of amounts into the Build Illinois Fund | 14 |
| as provided in
the preceding paragraph or in any amendment | 15 |
| thereto hereafter enacted, the
following specified monthly | 16 |
| installment of the amount requested in the
certificate of the | 17 |
| Chairman of the Metropolitan Pier and Exposition
Authority | 18 |
| provided under Section 8.25f of the State Finance Act, but not | 19 |
| in
excess of sums designated as "Total Deposit", shall be | 20 |
| deposited in the
aggregate from collections under Section 9 of | 21 |
| the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 22 |
| 9 of the Service Occupation Tax Act, and
Section 3 of the | 23 |
| Retailers' Occupation Tax Act into the McCormick Place
| 24 |
| Expansion Project Fund in the specified fiscal years.
|
|
25 | | Fiscal Year |
|
Total Deposit |
|
26 | | 1993 |
|
$0 |
|
27 | | 1994 |
|
53,000,000 |
|
28 | | 1995 |
|
58,000,000 |
|
29 | | 1996 |
|
61,000,000 |
|
30 | | 1997 |
|
64,000,000 |
|
31 | | 1998 |
|
68,000,000 |
|
32 | | 1999 |
|
71,000,000 |
|
33 | | 2000 |
|
75,000,000 |
|
34 | | 2001 |
|
80,000,000 |
|
35 | | 2002 |
|
93,000,000 |
|
|
|
|
|
SB2290 Enrolled |
- 20 - |
LRB093 19622 LRD 45363 b |
|
| 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 |
|
246,000,000 |
|
20 | | 2022 |
|
260,000,000 |
|
21 | | 2023 and |
|
275,000,000 |
|
22 | | each fiscal year | | |
|
23 | | thereafter that bonds | | |
|
24 | | are outstanding under | | |
|
25 | | Section 13.2 of the | | |
|
26 | | Metropolitan Pier and | | |
|
27 | | Exposition Authority Act, | | |
|
28 | | but not after fiscal year 2042. | | |
|
29 |
| Beginning July 20, 1993 and in each month of each fiscal | 30 |
| year thereafter,
one-eighth of the amount requested in the | 31 |
| certificate of the Chairman of
the Metropolitan Pier and | 32 |
| Exposition Authority for that fiscal year, less
the amount | 33 |
| deposited into the McCormick Place Expansion Project Fund by | 34 |
| the
State Treasurer in the respective month under subsection | 35 |
| (g) of Section 13
of the Metropolitan Pier and Exposition | 36 |
| Authority Act, plus cumulative
deficiencies in the deposits |
|
|
|
SB2290 Enrolled |
- 21 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| required under this Section for previous
months and years, | 2 |
| shall be deposited into the McCormick Place Expansion
Project | 3 |
| Fund, until the full amount requested for the fiscal year, but | 4 |
| not
in excess of the amount specified above as "Total Deposit", | 5 |
| has been deposited.
| 6 |
| Subject to payment of amounts into 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, beginning July 1, 1993, the Department shall each
| 10 |
| month pay into the Illinois Tax Increment Fund 0.27% of 80% of | 11 |
| the net revenue
realized for the preceding month from the 6.25% | 12 |
| general rate on the selling
price of tangible personal | 13 |
| property.
| 14 |
| Subject to payment of amounts into the Build Illinois Fund | 15 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 16 |
| preceding paragraphs or in any
amendments thereto hereafter | 17 |
| enacted, beginning with the receipt of the first
report of | 18 |
| taxes paid by an eligible business and continuing for a 25-year
| 19 |
| period, the Department shall each month pay into the Energy | 20 |
| Infrastructure
Fund 80% of the net revenue realized from the | 21 |
| 6.25% general rate on the
selling price of Illinois-mined coal | 22 |
| that was sold to an eligible business.
For purposes of this | 23 |
| paragraph, the term "eligible business" means a new
electric | 24 |
| generating facility certified pursuant to Section 605-332 of | 25 |
| the
Department of Commerce and Economic Opportunity
Community | 26 |
| Affairs
Law of the Civil Administrative Code of Illinois.
| 27 |
| Of the remainder of the moneys received by the Department | 28 |
| pursuant to
this Act, 75% thereof shall be paid into the State | 29 |
| Treasury and 25% shall
be reserved in a special account and | 30 |
| used only for the transfer to the
Common School Fund as part of | 31 |
| the monthly transfer from the General Revenue
Fund in | 32 |
| accordance with Section 8a of the State Finance Act.
| 33 |
| The Department may, upon separate written notice to a | 34 |
| taxpayer,
require the taxpayer to prepare and file with the | 35 |
| Department on a form
prescribed by the Department within not | 36 |
| less than 60 days after receipt
of the notice an annual |
|
|
|
SB2290 Enrolled |
- 22 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| information return for the tax year specified in
the notice. | 2 |
| Such annual return to the Department shall include a
statement | 3 |
| of gross receipts as shown by the retailer's last Federal | 4 |
| income
tax return. If the total receipts of the business as | 5 |
| reported in the
Federal income tax return do not agree with the | 6 |
| gross receipts reported to
the Department of Revenue for the | 7 |
| same period, the retailer shall attach
to his annual return a | 8 |
| schedule showing a reconciliation of the 2
amounts and the | 9 |
| reasons for the difference. The retailer's annual
return to the | 10 |
| Department shall also disclose the cost of goods sold by
the | 11 |
| retailer during the year covered by such return, opening and | 12 |
| closing
inventories of such goods for such year, costs of goods | 13 |
| used from stock
or taken from stock and given away by the | 14 |
| retailer during such year,
payroll information of the | 15 |
| retailer's business during such year and any
additional | 16 |
| reasonable information which the Department deems would be
| 17 |
| helpful in determining the accuracy of the monthly, quarterly | 18 |
| or annual
returns filed by such retailer as provided for in | 19 |
| this Section.
| 20 |
| If the annual information return required by this Section | 21 |
| is not
filed when and as required, the taxpayer shall be liable | 22 |
| as follows:
| 23 |
| (i) Until January 1, 1994, the taxpayer shall be liable
| 24 |
| for a penalty equal to 1/6 of 1% of the tax due from such | 25 |
| taxpayer under
this Act during the period to be covered by | 26 |
| the annual return for each
month or fraction of a month | 27 |
| until such return is filed as required, the
penalty to be | 28 |
| assessed and collected in the same manner as any other
| 29 |
| penalty provided for in this Act.
| 30 |
| (ii) On and after January 1, 1994, the taxpayer shall | 31 |
| be
liable for a penalty as described in Section 3-4 of the | 32 |
| Uniform Penalty and
Interest Act.
| 33 |
| The chief executive officer, proprietor, owner or highest | 34 |
| ranking
manager shall sign the annual return to certify the | 35 |
| accuracy of the
information contained therein. Any person who | 36 |
| willfully signs the
annual return containing false or |
|
|
|
SB2290 Enrolled |
- 23 - |
LRB093 19622 LRD 45363 b |
|
| 1 |
| inaccurate information shall be guilty
of perjury and punished | 2 |
| accordingly. The annual return form prescribed
by the | 3 |
| Department shall include a warning that the person signing the
| 4 |
| return may be liable for perjury.
| 5 |
| The provisions of this Section concerning the filing of an | 6 |
| annual
information return do not apply to a retailer who is not | 7 |
| required to
file an income tax return with the United States | 8 |
| Government.
| 9 |
| As soon as possible after the first day of each month, upon | 10 |
| certification
of the Department of Revenue, the Comptroller | 11 |
| shall order transferred and
the Treasurer shall transfer from | 12 |
| the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 13 |
| equal to 1.7% of 80% of the net revenue realized
under this Act | 14 |
| for the second preceding
month.
Beginning April 1, 2000, this | 15 |
| transfer is no longer required
and shall not be made.
| 16 |
| Net revenue realized for a month shall be the revenue | 17 |
| collected by the
State pursuant to this Act, less the amount | 18 |
| paid out during that month as
refunds to taxpayers for | 19 |
| overpayment of liability.
| 20 |
| For greater simplicity of administration, manufacturers, | 21 |
| importers
and wholesalers whose products are sold at retail in | 22 |
| Illinois by
numerous retailers, and who wish to do so, may | 23 |
| assume the responsibility
for accounting and paying to the | 24 |
| Department all tax accruing under this
Act with respect to such | 25 |
| sales, if the retailers who are affected do not
make written | 26 |
| objection to the Department to this arrangement.
| 27 |
| Any person who promotes, organizes, provides retail | 28 |
| selling space for
concessionaires or other types of sellers at | 29 |
| the Illinois State Fair, DuQuoin
State Fair, county fairs, | 30 |
| local fairs, art shows, flea markets and similar
exhibitions or | 31 |
| events, including any transient merchant as defined by Section | 32 |
| 2
of the Transient Merchant Act of 1987, is required to file a | 33 |
| report with the
Department providing the name of the merchant's | 34 |
| business, the name of the
person or persons engaged in | 35 |
| merchant's business, the permanent address and
Illinois | 36 |
| Retailers Occupation Tax Registration Number of the merchant, |
|
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| the
dates and location of the event and other reasonable | 2 |
| information that the
Department may require. The report must be | 3 |
| filed not later than the 20th day
of the month next following | 4 |
| the month during which the event with retail sales
was held. | 5 |
| Any person who fails to file a report required by this Section
| 6 |
| commits a business offense and is subject to a fine not to | 7 |
| exceed $250.
| 8 |
| Any person engaged in the business of selling tangible | 9 |
| personal
property at retail as a concessionaire or other type | 10 |
| of seller at the
Illinois State Fair, county fairs, art shows, | 11 |
| flea markets and similar
exhibitions or events, or any | 12 |
| transient merchants, as defined by Section 2
of the Transient | 13 |
| Merchant Act of 1987, may be required to make a daily report
of | 14 |
| the amount of such sales to the Department and to make a daily | 15 |
| payment of
the full amount of tax due. The Department shall | 16 |
| impose this
requirement when it finds that there is a | 17 |
| significant risk of loss of
revenue to the State at such an | 18 |
| exhibition or event. Such a finding
shall be based on evidence | 19 |
| that a substantial number of concessionaires
or other sellers | 20 |
| who are not residents of Illinois will be engaging in
the | 21 |
| business of selling tangible personal property at retail at the
| 22 |
| exhibition or event, or other evidence of a significant risk of | 23 |
| loss of revenue
to the State. The Department shall notify | 24 |
| concessionaires and other sellers
affected by the imposition of | 25 |
| this requirement. In the absence of
notification by the | 26 |
| Department, the concessionaires and other sellers
shall file | 27 |
| their returns as otherwise required in this Section.
| 28 |
| (Source: P.A. 92-12, eff. 7-1-01; 92-16, eff. 6-28-01; 92-208, | 29 |
| eff. 8-2-01;
92-484, eff. 8-23-01; 92-492, eff. 1-1-02; 92-600, | 30 |
| eff. 6-28-02; 92-651, eff.
7-11-02; 93-22, eff. 6-20-03; 93-24, | 31 |
| eff. 6-20-03; revised 10-15-03 .)
| 32 |
| Section 10. The Liquor Control Act of 1934 is amended by | 33 |
| changing Sections 7-5 and 7-6 as follows:
| 34 |
| (235 ILCS 5/7-5) (from Ch. 43, par. 149)
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| Sec. 7-5. The local liquor control commissioner may revoke | 2 |
| or suspend any
license issued by him if he determines that the | 3 |
| licensee has violated any
of the provisions of this Act or of | 4 |
| any valid ordinance or resolution
enacted by the particular | 5 |
| city council, president, or board of trustees or
county board | 6 |
| (as the case may be) or any applicable rule or regulations
| 7 |
| established by the local liquor control commissioner or the | 8 |
| State
commission which is not inconsistent with law.
Upon | 9 |
| notification by the Illinois Department of Revenue, the State
| 10 |
| Commission , in accordance with Section 3-12, may fine a | 11 |
| licensee or suspend or
shall revoke any license issued by the | 12 |
| State Commission
it if the licensee has
violated the
provisions | 13 |
| of Section 3 of the Retailers' Occupation Tax Act.
In addition | 14 |
| to the suspension,
the local liquor control commissioner in any
| 15 |
| county or municipality
may levy a fine on the licensee for such
| 16 |
| violations. The fine imposed shall not exceed $1000 for a first
| 17 |
| violation within a 12-month period, $1,500 for a second | 18 |
| violation within a
12-month period, and $2,500 for a third or | 19 |
| subsequent violation within a
12-month period. Each day on | 20 |
| which a violation continues shall
constitute a separate | 21 |
| violation.
Not more than $15,000 in fines under this Section | 22 |
| may be
imposed against
any licensee during the period of his | 23 |
| license. Proceeds from such fines
shall be paid into the | 24 |
| general corporate fund of the county or
municipal treasury, as | 25 |
| the case may be.
| 26 |
| However, no such license
shall be so revoked or suspended | 27 |
| and no licensee shall be fined except after
a public hearing by | 28 |
| the local
liquor control commissioner with a 3 day written | 29 |
| notice to the licensee
affording the licensee an opportunity to | 30 |
| appear and defend.
All such
hearings shall be open to the | 31 |
| public and the local liquor control
commissioner shall reduce | 32 |
| all evidence to writing and shall maintain an
official record | 33 |
| of the proceedings. If the local liquor control
commissioner | 34 |
| has reason to believe that any continued operation of a
| 35 |
| particular licensed premises will immediately threaten the | 36 |
| welfare of the
community he may, upon the issuance of a written |
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| order stating the reason
for such conclusion and without notice | 2 |
| or hearing order the licensed
premises closed for not more than | 3 |
| 7 days, giving the licensee an
opportunity to be heard during | 4 |
| that period, except that if such licensee
shall also be engaged | 5 |
| in the conduct of another business or businesses on
the | 6 |
| licensed premises such order shall not be applicable to such | 7 |
| other
business or businesses.
| 8 |
| The local liquor control commissioner shall within 5 days | 9 |
| after such
hearing, if he determines after such hearing that | 10 |
| the license should be
revoked or suspended or that the licensee | 11 |
| should be fined, state the reason
or reasons for such | 12 |
| determination in
a written order, and either the amount of the | 13 |
| fine, the period of suspension,
or that the license has been | 14 |
| revoked,
and shall serve a copy of such
order within the 5 days | 15 |
| upon the licensee.
| 16 |
| If the premises for which the license was issued are | 17 |
| located outside of
a city, village or incorporated town having | 18 |
| a population of 500,000 or more
inhabitants, the licensee after | 19 |
| the receipt of such order of suspension or
revocation shall | 20 |
| have the privilege within a period of 20 days after the
receipt | 21 |
| of such order of suspension or revocation of appealing the | 22 |
| order to
the State commission for a decision sustaining, | 23 |
| reversing or modifying the
order of the local liquor control | 24 |
| commissioner. If the State commission
affirms the local | 25 |
| commissioner's order to suspend or revoke the license at
the | 26 |
| first hearing, the appellant shall cease to engage in the | 27 |
| business for
which the license was issued, until the local | 28 |
| commissioner's order is
terminated by its own provisions or | 29 |
| reversed upon rehearing or by the
courts.
| 30 |
| If the premises for which the license was issued are | 31 |
| located within a
city, village or incorporated town having a | 32 |
| population of 500,000 or more
inhabitants, the licensee shall | 33 |
| have the privilege, within a period of 20 days
after the
| 34 |
| receipt of such order of fine, suspension or revocation, of | 35 |
| appealing the order
to
the local license appeal commission and | 36 |
| upon the filing of such an appeal
by the licensee the license |
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| appeal commission shall determine the appeal
upon certified | 2 |
| record of proceedings of the local liquor commissioner in
| 3 |
| accordance with the provisions of Section 7-9. Within 30
days | 4 |
| after such appeal was heard the license appeal
commission shall
| 5 |
| render a decision sustaining or reversing
the order of the | 6 |
| local liquor
control commissioner.
| 7 |
| (Source: P.A. 93-22, eff. 6-20-03.)
| 8 |
| (235 ILCS 5/7-6) (from Ch. 43, par. 150)
| 9 |
| Sec. 7-6. All proceedings for the revocation or suspension | 10 |
| of licenses
of manufacturers, distributors, importing | 11 |
| distributors, non-resident dealers,
foreign
importers, | 12 |
| non-beverage users, railroads, airplanes and boats shall be
| 13 |
| before the State Commission. All such proceedings and all | 14 |
| proceedings
for the revocation or suspension of a retailer's | 15 |
| license before the
State commission shall be in accordance with | 16 |
| rules and regulations
established by it not inconsistent with | 17 |
| law. However, no such license
shall be so revoked or suspended | 18 |
| except after a hearing by the State
commission with reasonable | 19 |
| notice to the licensee served by registered
or certified mail | 20 |
| with return receipt requested at least 10 days
prior to
the | 21 |
| hearings at the last known place of business of the licensee | 22 |
| and
after an opportunity to appear and defend. Such notice | 23 |
| shall
specify the
time and place of the hearing, the nature of | 24 |
| the charges, the
specific provisions of the Act and rules | 25 |
| violated, and the specific facts
supporting the charges or | 26 |
| violation. The
findings of the Commission shall be predicated | 27 |
| upon competent evidence.
The revocation of a local license | 28 |
| shall automatically result in the
revocation of a State | 29 |
| license.
Upon notification by the Illinois Department of | 30 |
| Revenue, the State
Commission , in accordance with Section 3-12, | 31 |
| may fine a licensee or suspend or
shall revoke any license | 32 |
| issued by the State Commission
it if the licensee has
violated | 33 |
| the
provisions of Section 3 of the Retailers' Occupation Tax | 34 |
| Act.
All procedures for the suspension or revocation
of a | 35 |
| license, as enumerated above, are applicable to the levying of |
|
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| fines
for violations of this Act or any rule or regulation | 2 |
| issued pursuant thereto.
| 3 |
| (Source: P.A. 93-22, eff. 6-20-03.)
| 4 |
| Section 99. Effective date. This Act takes effect upon | 5 |
| becoming law.
|
|