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| [ Introduced ] | [ Enrolled ] | [ House Amendment 001 ] |
92_SB1177eng SB1177 Engrossed LRB9205952SMdv 1 AN ACT concerning taxation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Cigarette Tax Act is amended by changing 5 Section 2 as follows: 6 (35 ILCS 130/2) (from Ch. 120, par. 453.2) 7 Sec. 2. Tax imposed; rate; collection, payment, and 8 distribution; discount. 9 (a) A tax is imposed upon any person engaged in business 10 as a retailer of cigarettes in this State at the rate of 5 11 1/2 mills per cigarette sold, or otherwise disposed of in the 12 course of such business in this State. In addition to any 13 other tax imposed by this Act, a tax is imposed upon any 14 person engaged in business as a retailer of cigarettes in 15 this State at a rate of 1/2 mill per cigarette sold or 16 otherwise disposed of in the course of such business in this 17 State on and after January 1, 1947, and shall be paid into 18 the Metropolitan Fair and Exposition Authority Reconstruction 19 Fund. On and after December 1, 1985, in addition to any other 20 tax imposed by this Act, a tax is imposed upon any person 21 engaged in business as a retailer of cigarettes in this State 22 at a rate of 4 mills per cigarette sold or otherwise disposed 23 of in the course of such business in this State. Of the 24 additional tax imposed by this amendatory Act of 1985, 25 $9,000,000 of the moneys received by the Department of 26 Revenue pursuant to this Act shall be paid each month into 27 the Common School Fund. On and after the effective date of 28 this amendatory Act of 1989, in addition to any other tax 29 imposed by this Act, a tax is imposed upon any person engaged 30 in business as a retailer of cigarettes at the rate of 5 31 mills per cigarette sold or otherwise disposed of in the SB1177 Engrossed -2- LRB9205952SMdv 1 course of such business in this State. On and after the 2 effective date of this amendatory Act of 1993, in addition to 3 any other tax imposed by this Act, a tax is imposed upon any 4 person engaged in business as a retailer of cigarettes at the 5 rate of 7 mills per cigarette sold or otherwise disposed of 6 in the course of such business in this State. On and after 7 December 15, 1997, in addition to any other tax imposed by 8 this Act, a tax is imposed upon any person engaged in 9 business as a retailer of cigarettes at the rate of 7 mills 10 per cigarette sold or otherwise disposed of in the course of 11 such business of this State. All of the moneys received by 12 the Department of Revenue pursuant to this Act and the 13 Cigarette Use Tax Act from the additional taxes imposed by 14 this amendatory Act of 1997, shall be paid each month into 15 the Common School Fund. The payment of such taxes shall be 16 evidenced by a stamp affixed to each original package of 17 cigarettes, or an authorized substitute for such stamp 18 imprinted on each original package of such cigarettes 19 underneath the sealed transparent outside wrapper of such 20 original package, as hereinafter provided. However, such 21 taxes are not imposed upon any activity in such business in 22 interstate commerce or otherwise, which activity may not 23 under the Constitution and statutes of the United States be 24 made the subject of taxation by this State. 25 Beginning on the effective date of this amendatory Act of 26 1998, all of the moneys received by the Department of Revenue 27 pursuant to this Act and the Cigarette Use Tax Act, other 28 than the moneys that are dedicated to the Metropolitan Fair 29 and Exposition Authority Reconstruction Fund and the Common 30 School Fund, shall be distributed each month as follows: 31 first, there shall be paid into the General Revenue Fund an 32 amount which, when added to the amount paid into the Common 33 School Fund for that month, equals $33,300,000; then, from 34 the moneys remaining, if any amounts required to be paid into SB1177 Engrossed -3- LRB9205952SMdv 1 the General Revenue Fund in previous months remain unpaid, 2 those amounts shall be paid into the General Revenue Fund; 3 then the moneys remaining, if any, shall be paid into the 4 Long-Term Care Provider Fund. To the extent that more than 5 $25,000,000 has been paid into the General Revenue Fund and 6 Common School Fund per month for the period of July 1, 1993 7 through the effective date of this amendatory Act of 1994 8 from combined receipts of the Cigarette Tax Act and the 9 Cigarette Use Tax Act, notwithstanding the distribution 10 provided in this Section, the Department of Revenue is hereby 11 directed to adjust the distribution provided in this Section 12 to increase the next monthly payments to the Long Term Care 13 Provider Fund by the amount paid to the General Revenue Fund 14 and Common School Fund in excess of $25,000,000 per month and 15 to decrease the next monthly payments to the General Revenue 16 Fund and Common School Fund by that same excess amount. 17 When any tax imposed herein terminates or has terminated, 18 distributors who have bought stamps while such tax was in 19 effect and who therefore paid such tax, but who can show, to 20 the Department's satisfaction, that they sold the cigarettes 21 to which they affixed such stamps after such tax had 22 terminated and did not recover the tax or its equivalent from 23 purchasers, shall be allowed by the Department to take credit 24 for such absorbed tax against subsequent tax stamp purchases 25 from the Department by such distributor. 26 The impact of the tax levied by this Act is imposed upon 27 the retailer and shall be prepaid or pre-collected by the 28 distributor for the purpose of convenience and facility only, 29 and the amount of the tax shall be added to the price of the 30 cigarettes sold by such distributor. Collection of the tax 31 shall be evidenced by a stamp or stamps affixed to each 32 original package of cigarettes, as hereinafter provided. 33 Each distributor shall collect the tax from the retailer 34 at or before the time of the sale, shall affix the stamps as SB1177 Engrossed -4- LRB9205952SMdv 1 hereinafter required, and shall remit the tax collected from 2 retailers to the Department, as hereinafter provided. Any 3 distributor who fails to properly collect and pay the tax 4 imposed by this Act shall be liable for the tax. Any 5 distributor having cigarettes to which stamps have been 6 affixed in his possession for sale on the effective date of 7 this amendatory Act of 1989 shall not be required to pay the 8 additional tax imposed by this amendatory Act of 1989 on such 9 stamped cigarettes. Any distributor having cigarettes to 10 which stamps have been affixed in his or her possession for 11 sale at 12:01 a.m. on the effective date of this amendatory 12 Act of 1993, is required to pay the additional tax imposed by 13 this amendatory Act of 1993 on such stamped cigarettes. This 14 payment, less the discount provided in subsection (b), shall 15 be due when the distributor first makes a purchase of 16 cigarette tax stamps after the effective date of this 17 amendatory Act of 1993, or on the first due date of a return 18 under this Act after the effective date of this amendatory 19 Act of 1993, whichever occurs first. Any distributor having 20 cigarettes to which stamps have been affixed in his 21 possession for sale on December 15, 1997 shall not be 22 required to pay the additional tax imposed by this amendatory 23 Act of 1997 on such stamped cigarettes. 24 The amount of the Cigarette Tax imposed by this Act shall 25 be separately stated, apart from the price of the goods, by 26 both distributors and retailers, in all advertisements, bills 27 and sales invoices. 28 (b) The distributor shall be required to collect the 29 taxes provided under paragraph (a) hereof, and, to cover the 30 costs of such collection, shall be allowed a discount during 31 any year commencing July 1st and ending the following June 32 30th in accordance with the schedule set out hereinbelow, 33 which discount shall be allowed at the time of purchase of 34 the stamps when purchase is required by this Act, or at the SB1177 Engrossed -5- LRB9205952SMdv 1 time when the tax is remitted to the Department without the 2 purchase of stamps from the Department when that method of 3 paying the tax is required or authorized by this Act. Prior 4 to December 1, 1985, a discount equal to 1 2/3% of the amount 5 of the tax up to and including the first $700,000 paid 6 hereunder by such distributor to the Department during any 7 such year; 1 1/3% of the next $700,000 of tax or any part 8 thereof, paid hereunder by such distributor to the Department 9 during any such year; 1% of the next $700,000 of tax, or any 10 part thereof, paid hereunder by such distributor to the 11 Department during any such year, and 2/3 of 1% of the amount 12 of any additional tax paid hereunder by such distributor to 13 the Department during any such year shall apply. On and after 14 December 1, 1985, a discount equal to 1.75% of the amount of 15 the tax payable under this Act up to and including the first 16 $3,000,000 paid hereunder by such distributor to the 17 Department during any such year and 1.5% of the amount of any 18 additional tax paid hereunder by such distributor to the 19 Department during any such year shall apply. 20 Two or more distributors that use a common means of 21 affixing revenue tax stamps or that are owned or controlled 22 by the same interests shall be treated as a single 23 distributor for the purpose of computing the discount. 24 (c) The taxes herein imposed are in addition to all 25 other occupation or privilege taxes imposed by the State of 26 Illinois, or by any political subdivision thereof, or by any 27 municipal corporation. 28 (d) If any payment provided for in this Act exceeds the 29 taxpayer's liabilities under this Act, as shown on an 30 original return, the Department shall, if requested by the 31 taxpayer, issue to the taxpayer a credit memorandum no later 32 than 30 days after the date of payment. The credit evidenced 33 by the credit memorandum may be assigned by the taxpayer to a 34 similar taxpayer under this Act, in accordance with SB1177 Engrossed -6- LRB9205952SMdv 1 reasonable rules prescribed by the Department. If no such 2 request is made, the taxpayer may credit the excess payment 3 against tax liability subsequently to be remitted to the 4 Department under this Act, in accordance with reasonable 5 rules prescribed by the Department. If the Department 6 subsequently determines that all or any part of the credit 7 taken was not actually due to the taxpayer, the taxpayer's 8 1.75% and 1.5% discount shall be reduced by 1.75% or 1.5% of 9 the difference between the credit taken and that actually 10 due, and that taxpayer shall be liable for penalties and 11 interest on the difference. 12 (Source: P.A. 90-548, eff. 12-4-97; 90-587, eff. 7-1-98.) 13 Section 10. The Cigarette Use Tax Act is amended by 14 changing Section 3 as follows: 15 (35 ILCS 135/3) (from Ch. 120, par. 453.33) 16 Sec. 3. Stamp payment. The tax hereby imposed shall be 17 collected by a distributor maintaining a place of business in 18 this State or a distributor authorized by the Department 19 pursuant to Section 7 hereof to collect the tax, and the 20 amount of the tax shall be added to the price of the 21 cigarettes sold by such distributor. Collection of the tax 22 shall be evidenced by a stamp or stamps affixed to each 23 original package of cigarettes or by an authorized substitute 24 for such stamp imprinted on each original package of such 25 cigarettes underneath the sealed transparent outside wrapper 26 of such original package, except as hereinafter provided. 27 Each distributor who is required or authorized to collect the 28 tax herein imposed, before delivering or causing to be 29 delivered any original packages of cigarettes in this State 30 to any purchaser, shall firmly affix a proper stamp or stamps 31 to each such package, or (in the case of manufacturers of 32 cigarettes in original packages which are contained inside a SB1177 Engrossed -7- LRB9205952SMdv 1 sealed transparent wrapper) shall imprint the required 2 language on the original package of cigarettes beneath such 3 outside wrapper as hereinafter provided. Such stamp or stamps 4 need not be affixed to the original package of any cigarettes 5 with respect to which the distributor is required to affix a 6 like stamp or stamps by virtue of the Cigarette Tax Act, 7 however, and no tax imprint need be placed underneath the 8 sealed transparent wrapper of an original package of 9 cigarettes with respect to which the distributor is required 10 or authorized to employ a like tax imprint by virtue of the 11 Cigarette Tax Act. 12 No stamp or imprint may be affixed to, or made upon, any 13 package of cigarettes unless that package complies with all 14 requirements of the federal Cigarette Labeling and 15 Advertising Act, 15 U.S.C. 1331 and following, for the 16 placement of labels, warnings, or any other information upon 17 a package of cigarettes that is sold within the United 18 States. Under the authority of Section 6, the Department 19 shall revoke the license of any distributor that is 20 determined to have violated this paragraph. A person may not 21 affix a stamp on a package of cigarettes, cigarette papers, 22 wrappers, or tubes if that individual package has been marked 23 for export outside the United States with a label or notice 24 in compliance with Section 290.185 of Title 27 of the Code of 25 Federal Regulations. It is not a defense to a proceeding for 26 violation of this paragraph that the label or notice has been 27 removed, mutilated, obliterated, or altered in any manner. 28 Stamps, when required hereunder, shall be purchased from 29 the Department, or any person authorized by the Department, 30 by distributors. 31 Prior to December 1, 1985, the Department shall allow a 32 distributor 21 days in which to make final payment of the 33 amount to be paid for such stamps, by allowing the 34 distributor to make payment for the stamps at the time of SB1177 Engrossed -8- LRB9205952SMdv 1 purchasing them with a draft which shall be in such form as 2 the Department prescribes, and which shall be payable within 3 21 days thereafter: Provided that such distributor has filed 4 with the Department, and has received the Department's 5 approval of, a bond, which is in addition to the bond 6 required under Section 4 of this Act, payable to the 7 Department in an amount equal to 80% of such distributor's 8 average monthly tax liability to the Department under this 9 Act during the preceding calendar year or $500,000, whichever 10 is less. The bond shall be joint and several and shall be in 11 the form of a surety company bond in such form as the 12 Department prescribes, or it may be in the form of a bank 13 certificate of deposit or bank letter of credit. The bond 14 shall be conditioned upon the distributor's payment of the 15 amount of any 21-day draft which the Department accepts from 16 that distributor for the delivery of stamps to that 17 distributor under this Act. The distributor's failure to pay 18 any such draft, when due, shall also make such distributor 19 automatically liable to the Department for a penalty equal to 20 25% of the amount of such draft. 21 On and after December 1, 1985, the Department shall allow 22 a distributor 30 days in which to make final payment of the 23 amount to be paid for such stamps, by allowing the 24 distributor to make payment for the stamps at the time of 25 purchasing them with a draft which shall be in such form as 26 the Department prescribes, and which shall be payable within 27 30 days thereafter: Provided that such distributor has filed 28 with the Department, and has received the Department's 29 approval of, a bond, which is in addition to the bond 30 required under Section 4 of this Act, payable to the 31 Department in an amount equal to 150% of such distributor's 32 average monthly tax liability to the Department under this 33 Act during the preceding calendar year or $750,000, whichever 34 is less, except that as to bonds filed on or after January 1, SB1177 Engrossed -9- LRB9205952SMdv 1 1987, such additional bond shall be in an amount equal to 2 100% of such distributor's average monthly tax liability 3 under this Act during the preceding calendar year or 4 $750,000, whichever is less. The bond shall be joint and 5 several and shall be in the form of a surety company bond in 6 such form as the Department prescribes, or it may be in the 7 form of a bank certificate of deposit or bank letter of 8 credit. The bond shall be conditioned upon the distributor's 9 payment of the amount of any 30-day draft which the 10 Department accepts from that distributor for the delivery of 11 stamps to that distributor under this Act. The distributor's 12 failure to pay any such draft, when due, shall also make such 13 distributor automatically liable to the Department for a 14 penalty equal to 25% of the amount of such draft. 15 Every prior continuous compliance taxpayer shall be 16 exempt from all requirements under this Section concerning 17 the furnishing of such bond, as defined in this Section, as a 18 condition precedent to his being authorized to engage in the 19 business licensed under this Act. This exemption shall 20 continue for each such taxpayer until such time as he may be 21 determined by the Department to be delinquent in the filing 22 of any returns, or is determined by the Department (either 23 through the Department's issuance of a final assessment which 24 has become final under the Act, or by the taxpayer's filing 25 of a return which admits tax to be due that is not paid) to 26 be delinquent or deficient in the paying of any tax under 27 this Act, at which time that taxpayer shall become subject to 28 the bond requirements of this Section and, as a condition of 29 being allowed to continue to engage in the business licensed 30 under this Act, shall be required to furnish bond to the 31 Department in such form as provided in this Section. Such 32 taxpayer shall furnish such bond for a period of 2 years, 33 after which, if the taxpayer has not been delinquent in the 34 filing of any returns, or delinquent or deficient in the SB1177 Engrossed -10- LRB9205952SMdv 1 paying of any tax under this Act, the Department may 2 reinstate such person as a prior continuance compliance 3 taxpayer. Any taxpayer who fails to pay an admitted or 4 established liability under this Act may also be required to 5 post bond or other acceptable security with the Department 6 guaranteeing the payment of such admitted or established 7 liability. 8 Any person aggrieved by any decision of the Department 9 under this Section may, within the time allowed by law, 10 protest and request a hearing, whereupon the Department shall 11 give notice and shall hold a hearing in conformity with the 12 provisions of this Act and then issue its final 13 administrative decision in the matter to such person. In the 14 absence of such a protest filed within the time allowed by 15 law, the Department's decision shall become final without any 16 further determination being made or notice given. 17 The Department shall discharge any surety and shall 18 release and return any bond or security deposited, assigned, 19 pledged, or otherwise provided to it by a taxpayer under this 20 Section within 30 days after: 21 (1) Such Taxpayer becomes a prior continuous compliance 22 taxpayer; or 23 (2) Such taxpayer has ceased to collect receipts on 24 which he is required to remit tax to the Department, has 25 filed a final tax return, and has paid to the Department an 26 amount sufficient to discharge his remaining tax liability as 27 determined by the Department under this Act. The Department 28 shall make a final determination of the taxpayer's 29 outstanding tax liability as expeditiously as possible after 30 his final tax return has been filed. If the Department 31 cannot make such final determination within 45 days after 32 receiving the final tax return, within such period it shall 33 so notify the taxpayer, stating its reasons therefor. 34 At the time of purchasing such stamps from the Department SB1177 Engrossed -11- LRB9205952SMdv 1 when purchase is required by this Act, or at the time when 2 the tax which he has collected is remitted by a distributor 3 to the Department without the purchase of stamps from the 4 Department when that method of remitting the tax that has 5 been collected is required or authorized by this Act, the 6 distributor shall be allowed a discount during any year 7 commencing July 1 and ending the following June 30 in 8 accordance with the schedule set out hereinbelow, from the 9 amount to be paid by him to the Department for such stamps, 10 or to be paid by him to the Department on the basis of 11 monthly remittances (as the case may be), to cover the cost, 12 to such distributor, of collecting the tax herein imposed by 13 affixing such stamps to the original packages of cigarettes 14 sold by such distributor or by placing tax imprints 15 underneath the sealed transparent wrapper of original 16 packages of cigarettes sold by such distributor (as the case 17 may be): (1) Prior to December 1, 1985, a discount equal to 18 1-2/3% of the amount of the tax up to and including the first 19 $700,000 paid hereunder by such distributor to the Department 20 during any such year; 1-1/3% of the next $700,000 of tax or 21 any part thereof, paid hereunder by such distributor to the 22 Department during any such year; 1% of the next $700,000 of 23 tax, or any part thereof, paid hereunder by such distributor 24 to the Department during any such year; and 2/3 of 1% of the 25 amount of any additional tax paid hereunder by such 26 distributor to the Department during any such year or (2) On 27 and after December 1, 1985, a discount equal to 1.75% of the 28 amount of the tax payable under this Act up to and including 29 the first $3,000,000 paid hereunder by such distributor to 30 the Department during any such year and 1.5% of the amount of 31 any additional tax paid hereunder by such distributor to the 32 Department during any such year. 33 Two or more distributors that use a common means of 34 affixing revenue tax stamps or that are owned or controlled SB1177 Engrossed -12- LRB9205952SMdv 1 by the same interests shall be treated as a single 2 distributor for the purpose of computing the discount. 3 Cigarette manufacturers who are distributors under this 4 Act, and who place their cigarettes in original packages 5 which are contained inside a sealed transparent wrapper, 6 shall be required to remit the tax which they are required to 7 collect under this Act to the Department by remitting the 8 amount thereof to the Department by the 5th day of each 9 month, covering cigarettes shipped or otherwise delivered to 10 points in Illinois to purchasers during the preceding 11 calendar month, but a distributor need not remit to the 12 Department the tax so collected by him from purchasers under 13 this Act to the extent to which such distributor is required 14 to remit the tax imposed by the Cigarette Tax Act to the 15 Department with respect to the same cigarettes. All taxes 16 upon cigarettes under this Act are a direct tax upon the 17 retail consumer and shall conclusively be presumed to be 18 precollected for the purpose of convenience and facility 19 only. Distributors who are manufacturers of cigarettes in 20 original packages which are contained inside a sealed 21 transparent wrapper, before delivering such cigarettes or 22 causing such cigarettes to be delivered in this State to 23 purchasers, shall evidence their obligation to collect and 24 remit the tax due with respect to such cigarettes by 25 imprinting language to be prescribed by the Department on 26 each original package of such cigarettes underneath the 27 sealed transparent outside wrapper of such original package, 28 in such place thereon and in such manner as the Department 29 may prescribe; provided (as stated hereinbefore) that this 30 requirement does not apply when such distributor is required 31 or authorized by the Cigarette Tax Act to place the tax 32 imprint provided for in the last paragraph of Section 3 of 33 that Act underneath the sealed transparent wrapper of such 34 original package of cigarettes. Such imprinted language shall SB1177 Engrossed -13- LRB9205952SMdv 1 acknowledge the manufacturer's collection and payment of or 2 liability for the tax imposed by this Act with respect to 3 such cigarettes. 4 The Department shall adopt the design or designs of the 5 tax stamps and shall procure the printing of such stamps in 6 such amounts and denominations as it deems necessary to 7 provide for the affixation of the proper amount of tax stamps 8 to each original package of cigarettes. 9 Where tax stamps are required, the Department may 10 authorize distributors to affix revenue tax stamps by 11 imprinting tax meter stamps upon original packages of 12 cigarettes. The Department shall adopt rules and regulations 13 relating to the imprinting of such tax meter stamps as will 14 result in payment of the proper taxes as herein imposed. No 15 distributor may affix revenue tax stamps to original packages 16 of cigarettes by imprinting meter stamps thereon unless such 17 distributor has first obtained permission from the Department 18 to employ this method of affixation. The Department shall 19 regulate the use of tax meters and may, to assure the proper 20 collection of the taxes imposed by this Act, revoke or 21 suspend the privilege, theretofore granted by the Department 22 to any distributor, to imprint tax meter stamps upon original 23 packages of cigarettes. 24 The tax hereby imposed and not paid pursuant to this 25 Section shall be paid to the Department directly by any 26 person using such cigarettes within this State, pursuant to 27 Section 12 hereof. 28 If any payment provided for in this Act exceeds the 29 taxpayer's liabilities under this Act, as shown on an 30 original return, the Department shall, if requested by the 31 taxpayer, issue to the taxpayer a credit memorandum no later 32 than 30 days after the date of payment. The credit evidenced 33 by the credit memorandum may be assigned by the taxpayer to a 34 similar taxpayer under this Act, in accordance with SB1177 Engrossed -14- LRB9205952SMdv 1 reasonable rules prescribed by the Department. If no such 2 request is made, the taxpayer may credit the excess payment 3 against tax liability subsequently to be remitted to the 4 Department under this Act, in accordance with reasonable 5 rules prescribed by the Department. If the Department 6 subsequently determines that all or any part of the credit 7 taken was not actually due to the taxpayer, the taxpayer's 8 1.75% and 1.5% discount shall be reduced by 1.75% or 1.5% of 9 the difference between the credit taken and that actually 10 due, and that taxpayer shall be liable for penalties and 11 interest on the difference. 12 (Source: P.A. 91-246, eff. 7-22-99.) 13 Section 15. The Tobacco Products Tax Act of 1995 is 14 amended by changing Section 10-30 as follows: 15 (35 ILCS 143/10-30) 16 Sec. 10-30. Returns. Every distributor shall, on or 17 before the 15th day of each month, file a return with the 18 Department covering the preceding calendar month. The return 19 shall disclose the wholesale price for tobacco products sold 20 or otherwise disposed of and other information that the 21 Department may reasonably require. The return shall be filed 22 upon a form prescribed and furnished by the Department. 23 At the time when any return of any distributor is due to 24 be filed with the Department, the distributor shall also 25 remit to the Department the tax liability that the 26 distributor has incurred for transactions occurring in the 27 preceding calendar month. 28 If any payment provided for in this Section exceeds the 29 taxpayer's liabilities under this Act, as shown on an 30 original return, the Department shall, if requested by the 31 taxpayer, issue to the taxpayer a credit memorandum no later 32 than 30 days after the date of payment. The credit evidenced SB1177 Engrossed -15- LRB9205952SMdv 1 by the credit memorandum may be assigned by the taxpayer to a 2 similar taxpayer under this Act, in accordance with 3 reasonable rules prescribed by the Department. If no such 4 request is made, the taxpayer may credit the excess payment 5 against tax liability subsequently to be remitted to the 6 Department under this Act, in accordance with reasonable 7 rules prescribed by the Department. 8 (Source: P.A. 89-21, eff. 6-6-95.) 9 Section 20. The Hotel Operators' Occupation Tax Act is 10 amended by changing Section 6 as follows: 11 (35 ILCS 145/6) (from Ch. 120, par. 481b.36) 12 (Text of Section before amendment by P.A. 91-935) 13 Sec. 6. Except as provided hereinafter in this Section, 14 on or before the last day of each calendar month, every 15 person engaged in the business of renting, leasing or letting 16 rooms in a hotel in this State during the preceding calendar 17 month shall file a return with the Department, stating: 18 1. The name of the operator; 19 2. His residence address and the address of his 20 principal place of business and the address of the 21 principal place of business (if that is a different 22 address) from which he engages in the business of 23 renting, leasing or letting rooms in a hotel in this 24 State; 25 3. Total amount of rental receipts received by him 26 during the preceding calendar month from renting, leasing 27 or letting rooms during such preceding calendar month; 28 4. Total amount of rental receipts received by him 29 during the preceding calendar month from renting, leasing 30 or letting rooms to permanent residents during such 31 preceding calendar month; 32 5. Total amount of other exclusions from gross SB1177 Engrossed -16- LRB9205952SMdv 1 rental receipts allowed by this Act; 2 6. Gross rental receipts which were received by him 3 during the preceding calendar month and upon the basis of 4 which the tax is imposed; 5 7. The amount of tax due; 6 8. Such other reasonable information as the 7 Department may require. 8 If the operator's average monthly tax liability to the 9 Department does not exceed $200, the Department may authorize 10 his returns to be filed on a quarter annual basis, with the 11 return for January, February and March of a given year being 12 due by April 30 of such year; with the return for April, May 13 and June of a given year being due by July 31 of such year; 14 with the return for July, August and September of a given 15 year being due by October 31 of such year, and with the 16 return for October, November and December of a given year 17 being due by January 31 of the following year. 18 If the operator's average monthly tax liability to the 19 Department does not exceed $50, the Department may authorize 20 his returns to be filed on an annual basis, with the return 21 for a given year being due by January 31 of the following 22 year. 23 Such quarter annual and annual returns, as to form and 24 substance, shall be subject to the same requirements as 25 monthly returns. 26 Notwithstanding any other provision in this Act 27 concerning the time within which an operator may file his 28 return, in the case of any operator who ceases to engage in a 29 kind of business which makes him responsible for filing 30 returns under this Act, such operator shall file a final 31 return under this Act with the Department not more than 1 32 month after discontinuing such business. 33 Where the same person has more than 1 business registered 34 with the Department under separate registrations under this SB1177 Engrossed -17- LRB9205952SMdv 1 Act, such person shall not file each return that is due as a 2 single return covering all such registered businesses, but 3 shall file separate returns for each such registered 4 business. 5 In his return, the operator shall determine the value of 6 any consideration other than money received by him in 7 connection with the renting, leasing or letting of rooms in 8 the course of his business and he shall include such value in 9 his return. Such determination shall be subject to review 10 and revision by the Department in the manner hereinafter 11 provided for the correction of returns. 12 Where the operator is a corporation, the return filed on 13 behalf of such corporation shall be signed by the president, 14 vice-president, secretary or treasurer or by the properly 15 accredited agent of such corporation. 16 The person filing the return herein provided for shall, 17 at the time of filing such return, pay to the Department the 18 amount of tax herein imposed. The operator filing the return 19 under this Section shall, at the time of filing such return, 20 pay to the Department the amount of tax imposed by this Act 21 less a discount of 2.1% or $25 per calendar year, whichever 22 is greater, which is allowed to reimburse the operator for 23 the expenses incurred in keeping records, preparing and 24 filing returns, remitting the tax and supplying data to the 25 Department on request. 26 If any payment provided for in this Section exceeds the 27 taxpayer's liabilities under this Act, as shown on an 28 original return, the Department shall, if requested by the 29 taxpayer, issue to the taxpayer a credit memorandum no later 30 than 30 days after the date of payment. The credit evidenced 31 by the credit memorandum may be assigned by the taxpayer to a 32 similar taxpayer under this Act, in accordance with 33 reasonable rules prescribed by the Department. If no such 34 request is made, the taxpayer may credit the excess payment SB1177 Engrossed -18- LRB9205952SMdv 1 against tax liability subsequently to be remitted to the 2 Department under this Act, in accordance with reasonable 3 rules prescribed by the Department. If the Department 4 subsequently determines that all or any part of the credit 5 taken was not actually due to the taxpayer, the taxpayer's 6 2.1% discount shall be reduced by 2.1% of the difference 7 between the credit taken and that actually due, and that 8 taxpayer shall be liable for penalties and interest on the 9 difference. 10 There shall be deposited in the Build Illinois Fund in 11 the State Treasury for each State fiscal year 40% of the 12 amount of total net proceeds from the tax imposed by 13 subsection (a) of Section 3. Of the remaining 60%, 14 $5,000,000 shall be deposited in the Illinois Sports 15 Facilities Fund and credited to the Subsidy Account each 16 fiscal year by making monthly deposits in the amount of 1/8 17 of $5,000,000 plus cumulative deficiencies in such deposits 18 for prior months, and an additional $8,000,000 shall be 19 deposited in the Illinois Sports Facilities Fund and credited 20 to the Advance Account each fiscal year by making monthly 21 deposits in the amount of 1/8 of $8,000,000 plus any 22 cumulative deficiencies in such deposits for prior months. 23 (The deposits of the additional $8,000,000 during each fiscal 24 year shall be treated as advances of funds to the Illinois 25 Sports Facilities Authority for its corporate purposes to the 26 extent paid to the Authority or its trustee and shall be 27 repaid into the General Revenue Fund in the State Treasury by 28 the State Treasurer on behalf of the Authority solely from 29 collections of the tax imposed by the Authority pursuant to 30 Section 19 of the Illinois Sports Facilities Act, as 31 amended.) 32 Of the remaining 60% of the amount of total net proceeds 33 from the tax imposed by subsection (a) of Section 3 after all 34 required deposits in the Illinois Sports Facilities Fund, the SB1177 Engrossed -19- LRB9205952SMdv 1 amount equal to 8% of the net revenue realized from the Hotel 2 Operators' Occupation Tax Act plus an amount equal to 8% of 3 the net revenue realized from any tax imposed under Section 4 4.05 of the Chicago World's Fair-1992 Authority during the 5 preceding month shall be deposited in the Local Tourism Fund 6 each month for purposes authorized by Section 605-705 of the 7 Department of Commerce and Community Affairs Law (20 ILCS 8 605/605-705) in the Local Tourism Fund, and beginning August 9 1, 1999, the amount equal to 6% of the net revenue realized 10 from the Hotel Operators' Occupation Tax Act during the 11 preceding month shall be deposited into the International 12 Tourism Fund for the purposes authorized in Section 605-725 13 of the Department of Commerce and Community Affairs Law46.6d14of the Civil Administrative Code of Illinois. "Net revenue 15 realized for a month" means the revenue collected by the 16 State under that Act during the previous month less the 17 amount paid out during that same month as refunds to 18 taxpayers for overpayment of liability under that Act. 19 After making all these deposits, all other proceeds of 20 the tax imposed under subsection (a) of Section 3 shall be 21 deposited in the General Revenue Fund in the State Treasury. 22 All moneys received by the Department from the additional tax 23 imposed under subsection (b) of Section 3 shall be deposited 24 into the Build Illinois Fund in the State Treasury. 25 The Department may, upon separate written notice to a 26 taxpayer, require the taxpayer to prepare and file with the 27 Department on a form prescribed by the Department within not 28 less than 60 days after receipt of the notice an annual 29 information return for the tax year specified in the notice. 30 Such annual return to the Department shall include a 31 statement of gross receipts as shown by the operator's last 32 State income tax return. If the total receipts of the 33 business as reported in the State income tax return do not 34 agree with the gross receipts reported to the Department for SB1177 Engrossed -20- LRB9205952SMdv 1 the same period, the operator shall attach to his annual 2 information return a schedule showing a reconciliation of the 3 2 amounts and the reasons for the difference. The operator's 4 annual information return to the Department shall also 5 disclose pay roll information of the operator's business 6 during the year covered by such return and any additional 7 reasonable information which the Department deems would be 8 helpful in determining the accuracy of the monthly, quarterly 9 or annual tax returns by such operator as hereinbefore 10 provided for in this Section. 11 If the annual information return required by this Section 12 is not filed when and as required the taxpayer shall be 13 liable for a penalty in an amount determined in accordance 14 with Section 3-4 of the Uniform Penalty and Interest Act 15 until such return is filed as required, the penalty to be 16 assessed and collected in the same manner as any other 17 penalty provided for in this Act. 18 The chief executive officer, proprietor, owner or highest 19 ranking manager shall sign the annual return to certify the 20 accuracy of the information contained therein. Any person 21 who willfully signs the annual return containing false or 22 inaccurate information shall be guilty of perjury and 23 punished accordingly. The annual return form prescribed by 24 the Department shall include a warning that the person 25 signing the return may be liable for perjury. 26 The foregoing portion of this Section concerning the 27 filing of an annual information return shall not apply to an 28 operator who is not required to file an income tax return 29 with the United States Government. 30 (Source: P.A. 90-26, eff. 7-1-97; 91-239, eff. 1-1-00; 31 91-604, eff. 8-16-99; revised 10-27-99.) 32 (Text of Section after amendment by P.A. 91-935) 33 Sec. 6. Except as provided hereinafter in this Section, 34 on or before the last day of each calendar month, every SB1177 Engrossed -21- LRB9205952SMdv 1 person engaged in the business of renting, leasing or letting 2 rooms in a hotel in this State during the preceding calendar 3 month shall file a return with the Department, stating: 4 1. The name of the operator; 5 2. His residence address and the address of his 6 principal place of business and the address of the 7 principal place of business (if that is a different 8 address) from which he engages in the business of 9 renting, leasing or letting rooms in a hotel in this 10 State; 11 3. Total amount of rental receipts received by him 12 during the preceding calendar month from renting, leasing 13 or letting rooms during such preceding calendar month; 14 4. Total amount of rental receipts received by him 15 during the preceding calendar month from renting, leasing 16 or letting rooms to permanent residents during such 17 preceding calendar month; 18 5. Total amount of other exclusions from gross 19 rental receipts allowed by this Act; 20 6. Gross rental receipts which were received by him 21 during the preceding calendar month and upon the basis of 22 which the tax is imposed; 23 7. The amount of tax due; 24 8. Such other reasonable information as the 25 Department may require. 26 If the operator's average monthly tax liability to the 27 Department does not exceed $200, the Department may authorize 28 his returns to be filed on a quarter annual basis, with the 29 return for January, February and March of a given year being 30 due by April 30 of such year; with the return for April, May 31 and June of a given year being due by July 31 of such year; 32 with the return for July, August and September of a given 33 year being due by October 31 of such year, and with the 34 return for October, November and December of a given year SB1177 Engrossed -22- LRB9205952SMdv 1 being due by January 31 of the following year. 2 If the operator's average monthly tax liability to the 3 Department does not exceed $50, the Department may authorize 4 his returns to be filed on an annual basis, with the return 5 for a given year being due by January 31 of the following 6 year. 7 Such quarter annual and annual returns, as to form and 8 substance, shall be subject to the same requirements as 9 monthly returns. 10 Notwithstanding any other provision in this Act 11 concerning the time within which an operator may file his 12 return, in the case of any operator who ceases to engage in a 13 kind of business which makes him responsible for filing 14 returns under this Act, such operator shall file a final 15 return under this Act with the Department not more than 1 16 month after discontinuing such business. 17 Where the same person has more than 1 business registered 18 with the Department under separate registrations under this 19 Act, such person shall not file each return that is due as a 20 single return covering all such registered businesses, but 21 shall file separate returns for each such registered 22 business. 23 In his return, the operator shall determine the value of 24 any consideration other than money received by him in 25 connection with the renting, leasing or letting of rooms in 26 the course of his business and he shall include such value in 27 his return. Such determination shall be subject to review 28 and revision by the Department in the manner hereinafter 29 provided for the correction of returns. 30 Where the operator is a corporation, the return filed on 31 behalf of such corporation shall be signed by the president, 32 vice-president, secretary or treasurer or by the properly 33 accredited agent of such corporation. 34 The person filing the return herein provided for shall, SB1177 Engrossed -23- LRB9205952SMdv 1 at the time of filing such return, pay to the Department the 2 amount of tax herein imposed. The operator filing the return 3 under this Section shall, at the time of filing such return, 4 pay to the Department the amount of tax imposed by this Act 5 less a discount of 2.1% or $25 per calendar year, whichever 6 is greater, which is allowed to reimburse the operator for 7 the expenses incurred in keeping records, preparing and 8 filing returns, remitting the tax and supplying data to the 9 Department on request. 10 If any payment provided for in this Section exceeds the 11 taxpayer's liabilities under this Act, as shown on an 12 original return, the Department shall, if requested by the 13 taxpayer, issue to the taxpayer a credit memorandum no later 14 than 30 days after the date of payment. The credit evidenced 15 by the credit memorandum may be assigned by the taxpayer to a 16 similar taxpayer under this Act, in accordance with 17 reasonable rules prescribed by the Department. If no such 18 request is made, the taxpayer may credit the excess payment 19 against tax liability subsequently to be remitted to the 20 Department under this Act, in accordance with reasonable 21 rules prescribed by the Department. If the Department 22 subsequently determines that all or any part of the credit 23 taken was not actually due to the taxpayer, the taxpayer's 24 2.1% discount shall be reduced by 2.1% of the difference 25 between the credit taken and that actually due, and that 26 taxpayer shall be liable for penalties and interest on the 27 difference. 28 There shall be deposited in the Build Illinois Fund in 29 the State Treasury for each State fiscal year 40% of the 30 amount of total net proceeds from the tax imposed by 31 subsection (a) of Section 3. Of the remaining 60%, 32 $5,000,000 shall be deposited in the Illinois Sports 33 Facilities Fund and credited to the Subsidy Account each 34 fiscal year by making monthly deposits in the amount of 1/8 SB1177 Engrossed -24- LRB9205952SMdv 1 of $5,000,000 plus cumulative deficiencies in such deposits 2 for prior months, and an additional $8,000,000 shall be 3 deposited in the Illinois Sports Facilities Fund and credited 4 to the Advance Account each fiscal year by making monthly 5 deposits in the amount of 1/8 of $8,000,000 plus any 6 cumulative deficiencies in such deposits for prior months; 7 provided, that for fiscal years ending after June 30, 2001, 8 the amount to be so deposited into the Illinois Sports 9 Facilities Fund and credited to the Advance Account each 10 fiscal year shall be increased from $8,000,000 to the then 11 applicable Advance Amount and the required monthly deposits 12 beginning with July 2001 shall be in the amount of 1/8 of the 13 then applicable Advance Amount plus any cumulative 14 deficiencies in those deposits for prior months. (The 15 deposits of the additional $8,000,000 or the then applicable 16 Advance Amount, as applicable, during each fiscal year shall 17 be treated as advances of funds to the Illinois Sports 18 Facilities Authority for its corporate purposes to the extent 19 paid to the Authority or its trustee and shall be repaid into 20 the General Revenue Fund in the State Treasury by the State 21 Treasurer on behalf of the Authority pursuant to Section 19 22 of the Illinois Sports Facilities Authority Act, as amended. 23 If in any fiscal year the full amount of the then applicable 24 Advance Amount is not repaid into the General Revenue Fund, 25 then the deficiency shall be paid from the amount in the 26 Local Government Distributive Fund that would otherwise be 27 allocated to the City of Chicago under the State Revenue 28 Sharing Act.) 29 For purposes of the foregoing paragraph, the term 30 "Advance Amount" means, for fiscal year 2002, $22,179,000, 31 and for subsequent fiscal years through fiscal year 2032, 32 105.615% of the Advance Amount for the immediately preceding 33 fiscal year, rounded up to the nearest $1,000. 34 Of the remaining 60% of the amount of total net proceeds SB1177 Engrossed -25- LRB9205952SMdv 1 from the tax imposed by subsection (a) of Section 3 after all 2 required deposits in the Illinois Sports Facilities Fund, the 3 amount equal to 8% of the net revenue realized from the Hotel 4 Operators' Occupation Tax Act plus an amount equal to 8% of 5 the net revenue realized from any tax imposed under Section 6 4.05 of the Chicago World's Fair-1992 Authority Act during 7 the preceding month shall be deposited in the Local Tourism 8 Fund each month for purposes authorized by Section 605-705 of 9 the Department of Commerce and Community Affairs Law (20 ILCS 10 605/605-705) in the Local Tourism Fund, and beginning August 11 1, 1999 the amount equal to 6% of the net revenue realized 12 from the Hotel Operators' Occupation Tax Act during the 13 preceding month shall be deposited into the International 14 Tourism Fund for the purposes authorized in Section 46.6d of 15 the Civil Administrative Code of Illinois. "Net revenue 16 realized for a month" means the revenue collected by the 17 State under that Act during the previous month less the 18 amount paid out during that same month as refunds to 19 taxpayers for overpayment of liability under that Act. 20 After making all these deposits, all other proceeds of 21 the tax imposed under subsection (a) of Section 3 shall be 22 deposited in the General Revenue Fund in the State Treasury. 23 All moneys received by the Department from the additional tax 24 imposed under subsection (b) of Section 3 shall be deposited 25 into the Build Illinois Fund in the State Treasury. 26 The Department may, upon separate written notice to a 27 taxpayer, require the taxpayer to prepare and file with the 28 Department on a form prescribed by the Department within not 29 less than 60 days after receipt of the notice an annual 30 information return for the tax year specified in the notice. 31 Such annual return to the Department shall include a 32 statement of gross receipts as shown by the operator's last 33 State income tax return. If the total receipts of the 34 business as reported in the State income tax return do not SB1177 Engrossed -26- LRB9205952SMdv 1 agree with the gross receipts reported to the Department for 2 the same period, the operator shall attach to his annual 3 information return a schedule showing a reconciliation of the 4 2 amounts and the reasons for the difference. The operator's 5 annual information return to the Department shall also 6 disclose pay roll information of the operator's business 7 during the year covered by such return and any additional 8 reasonable information which the Department deems would be 9 helpful in determining the accuracy of the monthly, quarterly 10 or annual tax returns by such operator as hereinbefore 11 provided for in this Section. 12 If the annual information return required by this Section 13 is not filed when and as required the taxpayer shall be 14 liable for a penalty in an amount determined in accordance 15 with Section 3-4 of the Uniform Penalty and Interest Act 16 until such return is filed as required, the penalty to be 17 assessed and collected in the same manner as any other 18 penalty provided for in this Act. 19 The chief executive officer, proprietor, owner or highest 20 ranking manager shall sign the annual return to certify the 21 accuracy of the information contained therein. Any person 22 who willfully signs the annual return containing false or 23 inaccurate information shall be guilty of perjury and 24 punished accordingly. The annual return form prescribed by 25 the Department shall include a warning that the person 26 signing the return may be liable for perjury. 27 The foregoing portion of this Section concerning the 28 filing of an annual information return shall not apply to an 29 operator who is not required to file an income tax return 30 with the United States Government. 31 (Source: P.A. 90-26, eff. 7-1-97; 91-239, eff. 1-1-00; 32 91-604, eff. 8-16-99; 91-935, eff. 6-1-01.) 33 Section 25. The Motor Fuel Tax Law is amended by SB1177 Engrossed -27- LRB9205952SMdv 1 changing Sections 2b, 6, and 6a as follows: 2 (35 ILCS 505/2b) (from Ch. 120, par. 418b) 3 Sec. 2b. In addition to the tax collection and reporting 4 responsibilities imposed elsewhere in this Act, a person who 5 is required to pay the tax imposed by Section 2a of this Act 6 shall pay the tax to the Department by return showing all 7 fuel purchased, acquired or received and sold, distributed or 8 used during the preceding calendar month including losses of 9 fuel as the result of evaporation or shrinkage due to 10 temperature variations. Losses of fuel as the result of 11 evaporation or shrinkage due to temperature variations may 12 not exceed one percent of the total gallons in storage at 13 the beginning of the month, plus the receipts of gallonage 14 during the month, minus the gallonage remaining in storage at 15 the end of the month. Any loss reported that is in excess of 16 this amount shall be subject to the tax imposed by Section 2a 17 of this Law. 18 The return shall be prescribed by the Department and 19 shall be filed between the 1st and 20th days of each calendar 20 month. The Department may, in its discretion, combine the 21 returns filed under this Section, Section 5, and Section 5a 22 of this Act. The return must be accompanied by appropriate 23 computer-generated magnetic media supporting schedule data in 24 the format required by the Department, unless, as provided by 25 rule, the Department grants an exception upon petition of a 26 taxpayer. If the return is filed timely, the seller shall 27 take a discount of 2% which is allowed to reimburse the 28 seller for the expenses incurred in keeping records, 29 preparing and filing returns, collecting and remitting the 30 tax and supplying data to the Department on request. The 2% 31 discount, however, shall be applicable only to the amount of 32 payment which accompanies a return that is filed timely in 33 accordance with this Section. SB1177 Engrossed -28- LRB9205952SMdv 1 If any payment provided for in this Section exceeds the 2 taxpayer's liabilities under this Law, as shown on an 3 original return, the Department shall, if requested by the 4 taxpayer, issue to the taxpayer a credit memorandum no later 5 than 30 days after the date of payment. The credit evidenced 6 by the credit memorandum may be assigned by the taxpayer to a 7 similar taxpayer under this Law, in accordance with 8 reasonable rules prescribed by the Department. If no such 9 request is made, the taxpayer may credit the excess payment 10 against tax liability subsequently to be remitted to the 11 Department under this Law, in accordance with reasonable 12 rules prescribed by the Department. If the Department 13 subsequently determines that all or any part of the credit 14 taken was not actually due to the taxpayer, the taxpayer's 2% 15 discount shall be reduced by 2% of the difference between the 16 credit taken and that actually due, and that taxpayer shall 17 be liable for penalties and interest on the difference. 18 (Source: P.A. 91-173, eff. 1-1-00.) 19 (35 ILCS 505/6) (from Ch. 120, par. 422) 20 Sec. 6. Collection of tax; distributors. A distributor 21 who sells or distributes any motor fuel, which he is required 22 by Section 5 to report to the Department when filing a 23 return, shall (except as hereinafter provided) collect at the 24 time of such sale and distribution, the amount of tax imposed 25 under this Act on all such motor fuel sold and distributed, 26 and at the time of making a return, the distributor shall pay 27 to the Department the amount so collected less a discount of 28 2% which is allowed to reimburse the distributor for the 29 expenses incurred in keeping records, preparing and filing 30 returns, collecting and remitting the tax and supplying data 31 to the Department on request, and shall also pay to the 32 Department an amount equal to the amount that would be 33 collectible as a tax in the event of a sale thereof on all SB1177 Engrossed -29- LRB9205952SMdv 1 such motor fuel used by said distributor during the period 2 covered by the return. However, no payment shall be made 3 based upon dyed diesel fuel used by the distributor for 4 non-highway purposes. The 2% discount shall only be 5 applicable to the amount of tax payment which accompanies a 6 return which is filed timely in accordance with Section 5 of 7 this Act. In each subsequent sale of motor fuel on which the 8 amount of tax imposed under this Act has been collected as 9 provided in this Section, the amount so collected shall be 10 added to the selling price, so that the amount of tax is paid 11 ultimately by the user of the motor fuel. However, no 12 collection or payment shall be made in the case of the sale 13 or use of any motor fuel to the extent to which such sale or 14 use of motor fuel may not, under the constitution and 15 statutes of the United States, be made the subject of 16 taxation by this State. A person whose license to act as a 17 distributor of fuel has been revoked shall, at the time of 18 making a return, also pay to the Department an amount equal 19 to the amount that would be collectible as a tax in the event 20 of a sale thereof on all motor fuel, which he is required by 21 the second paragraph of Section 5 to report to the Department 22 in making a return, and which he had on hand on the date on 23 which the license was revoked, and with respect to which no 24 tax had been previously paid under this Act. 25 If any payment provided for in this Section exceeds the 26 distributor's liabilities under this Law, as shown on an 27 original return, the Department shall, if requested by the 28 distributor, issue to the distributor a credit memorandum no 29 later than 30 days after the date of payment. The credit 30 evidenced by the credit memorandum may be assigned by the 31 distributor to a similar distributor under this Law, in 32 accordance with reasonable rules prescribed by the 33 Department. If no such request is made, the distributor may 34 credit the excess payment against tax liability subsequently SB1177 Engrossed -30- LRB9205952SMdv 1 to be remitted to the Department under this Law, in 2 accordance with reasonable rules prescribed by the 3 Department. If the Department subsequently determined that 4 all or any part of the credit taken was not actually due to 5 the distributor, the distributor's 2% discount shall be 6 reduced by 2% of the difference between the credit taken and 7 that actually due, and that distributor shall be liable for 8 penalties and interest on the difference. 9 A distributor may make tax free sales of motor fuel, with 10 respect to which he is otherwise required to collect the tax, 11 when the motor fuel is delivered from a dispensing facility 12 that has withdrawal facilities capable of dispensing motor 13 fuel into the fuel supply tanks of motor vehicles only as 14 specified in the following items 3, 4, and 5. A distributor 15 may make tax-free sales of motor fuel, with respect to which 16 he is otherwise required to collect the tax, when the motor 17 fuel is delivered from other facilities only as specified in 18 the following items 1 through 7. 19 1. When the sale is made to a person holding a 20 valid unrevoked license as a distributor, by making a 21 specific notation thereof on invoices or sales slip 22 covering each sale. 23 2. When the sale is made with delivery to a 24 purchaser outside of this State. 25 3. When the sale is made to the Federal Government 26 or its instrumentalities. 27 4. When the sale is made to a municipal corporation 28 owning and operating a local transportation system for 29 public service in this State when an official certificate 30 of exemption is obtained in lieu of the tax. 31 5. When the sale is made to a privately owned 32 public utility owning and operating 2 axle vehicles 33 designed and used for transporting more than 7 34 passengers, which vehicles are used as common carriers in SB1177 Engrossed -31- LRB9205952SMdv 1 general transportation of passengers, are not devoted to 2 any specialized purpose and are operated entirely within 3 the territorial limits of a single municipality or of any 4 group of contiguous municipalities, or in a close radius 5 thereof, and the operations of which are subject to the 6 regulations of the Illinois Commerce Commission, when an 7 official certificate of exemption is obtained in lieu of 8 the tax. 9 6. When a sale of special fuel is made to a person 10 holding a valid, unrevoked license as a supplier, by 11 making a specific notation thereof on the invoice or 12 sales slip covering each such sale. 13 7. When a sale of special fuel is made to someone 14 other than a licensed distributor or a licensed supplier 15 for a use other than in motor vehicles, by making a 16 specific notation thereof on the invoice or sales slip 17 covering such sale and obtaining such supporting 18 documentation as may be required by the Department. The 19 distributor shall obtain and keep the supporting 20 documentation in such form as the Department may require 21 by rule. 22 8. (Blank). 23 All special fuel sold or used for non-highway purposes 24 must have a dye added in accordance with Section 4d of this 25 Law. 26 All suits or other proceedings brought for the purpose of 27 recovering any taxes, interest or penalties due the State of 28 Illinois under this Act may be maintained in the name of the 29 Department. 30 (Source: P.A. 91-173, eff. 1-1-00.) 31 (35 ILCS 505/6a) (from Ch. 120, par. 422a) 32 Sec. 6a. Collection of tax; suppliers. A supplier, other 33 than a licensed distributor, who sells or distributes any SB1177 Engrossed -32- LRB9205952SMdv 1 special fuel, which he is required by Section 5a to report to 2 the Department when filing a return, shall (except as 3 hereinafter provided) collect at the time of such sale and 4 distribution, the amount of tax imposed under this Act on all 5 such special fuel sold and distributed, and at the time of 6 making a return, the supplier shall pay to the Department the 7 amount so collected less a discount of 2% which is allowed 8 to reimburse the supplier for the expenses incurred in 9 keeping records, preparing and filing returns, collecting and 10 remitting the tax and supplying data to the Department on 11 request, and shall also pay to the Department an amount 12 equal to the amount that would be collectible as a tax in the 13 event of a sale thereof on all such special fuel used by said 14 supplier during the period covered by the return. However, 15 no payment shall be made based upon dyed diesel fuel used by 16 said supplier for non-highway purposes. The 2% discount shall 17 only be applicable to the amount of tax payment which 18 accompanies a return which is filed timely in accordance with 19 Section 5(a) of this Act. In each subsequent sale of special 20 fuel on which the amount of tax imposed under this Act has 21 been collected as provided in this Section, the amount so 22 collected shall be added to the selling price, so that the 23 amount of tax is paid ultimately by the user of the special 24 fuel. However, no collection or payment shall be made in the 25 case of the sale or use of any special fuel to the extent to 26 which such sale or use of motor fuel may not, under the 27 Constitution and statutes of the United States, be made the 28 subject of taxation by this State. 29 A person whose license to act as supplier of special fuel 30 has been revoked shall, at the time of making a return, also 31 pay to the Department an amount equal to the amount that 32 would be collectible as a tax in the event of a sale thereof 33 on all special fuel, which he is required by the 1st 34 paragraph of Section 5a to report to the Department in making SB1177 Engrossed -33- LRB9205952SMdv 1 a return. 2 If any payment provided for in this Section exceeds the 3 supplier's liabilities under this Law, as shown on an 4 original return, the Department shall, if requested by the 5 supplier, issue to the supplier a credit memorandum no later 6 than 30 days after the date of payment. The credit evidenced 7 by the credit memorandum may be assigned by the supplier to a 8 similar supplier under this Law, in accordance with 9 reasonable rules prescribed by the Department. If no such 10 request is made, the supplier may credit the excess payment 11 against tax liability subsequently to be remitted to the 12 Department under this Law, in accordance with reasonable 13 rules prescribed by the Department. If the Department 14 subsequently determines that all or any part of the credit 15 taken was not actually due to the supplier, the supplier's 2% 16 discount shall be reduced by 2% of the difference between the 17 credit taken and that actually due, and that supplier shall 18 be liable for penalties and interest on the difference. 19 A supplier may make tax-free sales of special fuel, with 20 respect to which he is otherwise required to collect the tax, 21 when the motor fuel is delivered from a dispensing facility 22 that has withdrawal facilities capable of dispensing special 23 fuel into the fuel supply tanks of motor vehicles only as 24 specified in the following items 1, 2, and 3. A supplier may 25 make tax-free sales of special fuel, with respect to which he 26 is otherwise required to collect the tax, when the special 27 fuel is delivered from other facilities only as specified in 28 the following items 1 through 7. 29 1. When the sale is made to the federal government 30 or its instrumentalities. 31 2. When the sale is made to a municipal corporation 32 owning and operating a local transportation system for 33 public service in this State when an official certificate 34 of exemption is obtained in lieu of the tax. SB1177 Engrossed -34- LRB9205952SMdv 1 3. When the sale is made to a privately owned 2 public utility owning and operating 2 axle vehicles 3 designed and used for transporting more than 7 4 passengers, which vehicles are used as common carriers in 5 general transportation of passengers, are not devoted to 6 any specialized purpose and are operated entirely within 7 the territorial limits of a single municipality or of any 8 group of contiguous municipalities, or in a close radius 9 thereof, and the operations of which are subject to the 10 regulations of the Illinois Commerce Commission, when an 11 official certificate of exemption is obtained in lieu of 12 the tax. 13 4. When a sale of special fuel is made to a person 14 holding a valid unrevoked license as a supplier or a 15 distributor by making a specific notation thereof on 16 invoice or sales slip covering each such sale. 17 5. When a sale of special fuel is made to someone 18 other than a licensed distributor, licensed supplier, or 19 licensed bulk user for a use other than in motor 20 vehicles, by making a specific notation thereof on the 21 invoice or sales slip covering such sale and obtaining 22 such supporting documentation as may be required by the 23 Department. The supplier shall obtain and keep the 24 supporting documentation in such form as the Department 25 may require by rule. 26 6. (Blank). 27 7. When a sale of special fuel is made to a person 28 where delivery is made outside of this State. 29 All special fuel sold or used for non-highway purposes 30 must have a dye added in accordance with Section 4d of this 31 Law. 32 All suits or other proceedings brought for the purpose of 33 recovering any taxes, interest or penalties due the State of 34 Illinois under this Act may be maintained in the name of the SB1177 Engrossed -35- LRB9205952SMdv 1 Department. 2 (Source: P.A. 91-173, eff. 1-1-00.) 3 Section 30. The Gas Revenue Tax Act is amended by 4 changing Section 2a.2 as follows: 5 (35 ILCS 615/2a.2) (from Ch. 120, par. 467.17a.2) 6 Sec. 2a.2. Annual return, collection and payment. A 7 return with respect to the tax imposed by Section 2a.1 shall 8 be made by every person for any taxable period for which such 9 person is liable for such tax. Such return shall be made on 10 such forms as the Department shall prescribe and shall 11 contain the following information: 12 1. Taxpayer's name; 13 2. Address of taxpayer's principal place of 14 business, and address of the principal place of business 15 (if that is a different address) from which the taxpayer 16 engages in the business of distributing, supplying, 17 furnishing or selling gas in this State; 18 3. The total proprietary capital and total 19 long-term debt as of the beginning and end of the taxable 20 period as set forth on the balance sheets included in the 21 taxpayer's annual report to the Illinois Commerce 22 Commission for the taxable period; 23 4. The taxpayer's base income allocable to Illinois 24 under Sections 301 and 304(a) of the "Illinois Income Tax 25 Act", for the period covered by the return; 26 5. The amount of tax due for the taxable period 27 (computed on the basis of the amounts set forth in Items 28 3 and 4); and 29 6. Such other reasonable information as may be 30 required by forms or regulations prescribed by the 31 Department. 32 The returns prescribed by this Section shall be due and SB1177 Engrossed -36- LRB9205952SMdv 1 shall be filed with the Department not later than the 15th 2 day of the third month following the close of the taxable 3 period. The taxpayer making the return herein provided for 4 shall, at the time of making such return, pay to the 5 Department the remaining amount of tax herein imposed and due 6 for the taxable period. Each taxpayer shall make estimated 7 quarterly payments on the 15th day of the third, sixth, ninth 8 and twelfth months of each taxable period. Such estimated 9 payments shall be 25% of the tax liability for the 10 immediately preceding taxable period or the tax liability 11 that would have been imposed in the immediately preceding 12 taxable period if this amendatory Act of 1979 had been in 13 effect. All moneys received by the Department under Sections 14 2a.1 and 2a.2 shall be paid into the Personal Property Tax 15 Replacement Fund in the State Treasury. 16 If any payment provided for in this Section exceeds the 17 taxpayer's liabilities under this Act, as shown on an 18 original return, the Department shall, if requested by the 19 taxpayer, issue to the taxpayer a credit memorandum no later 20 than 30 days after the date of payment. The credit evidenced 21 by the credit memorandum may be assigned by the taxpayer to a 22 similar taxpayer under this Act, in accordance with 23 reasonable rules prescribed by the Department. If no such 24 request is made, the taxpayer may credit the excess payment 25 against tax liability subsequently to be remitted to the 26 Department under this Act, in accordance with reasonable 27 rules prescribed by the Department. 28 (Source: P.A. 87-205.) 29 Section 35. The Public Utilities Revenue Act is amended 30 by changing Section 2a.2 as follows: 31 (35 ILCS 620/2a.2) (from Ch. 120, par. 469a.2) 32 Sec. 2a.2. Annual return, collection and payment. A SB1177 Engrossed -37- LRB9205952SMdv 1 return with respect to the tax imposed by Section 2a.1 shall 2 be made by every person for any taxable period for which such 3 person is liable for such tax. Such return shall be made on 4 such forms as the Department shall prescribe and shall 5 contain the following information: 6 1. Taxpayer's name; 7 2. Address of taxpayer's principal place of 8 business, and address of the principal place of business 9 (if that is a different address) from which the taxpayer 10 engages in the business of distributing electricity in 11 this State; 12 3. The total equity, in the case of electric 13 cooperatives, in the annual reports filed with the Rural 14 Utilities Service for the taxable period; 15 3a. The total kilowatt-hours of electricity 16 distributed by a taxpayer, other than an electric 17 cooperative, in this State for the taxable period covered 18 by the return; 19 4. The amount of tax due for the taxable period 20 (computed on the basis of the amounts set forth in Items 21 3 and 3a); and 22 5. Such other reasonable information as may be 23 required by forms or regulations prescribed by the 24 Department. 25 The returns prescribed by this Section shall be due and 26 shall be filed with the Department not later than the 15th 27 day of the third month following the close of the taxable 28 period. The taxpayer making the return herein provided for 29 shall, at the time of making such return, pay to the 30 Department the remaining amount of tax herein imposed and due 31 for the taxable period. Each taxpayer shall make estimated 32 quarterly payments on the 15th day of the third, sixth, ninth 33 and twelfth months of each taxable period. Such estimated 34 payments shall be 25% of the tax liability for the SB1177 Engrossed -38- LRB9205952SMdv 1 immediately preceding taxable period or the tax liability 2 that would have been imposed in the immediately preceding 3 taxable period if this amendatory Act of 1979 had been in 4 effect. All moneys received by the Department under Sections 5 2a.1 and 2a.2 shall be paid into the Personal Property Tax 6 Replacement Fund in the State Treasury. 7 If any payment provided for in this Section exceeds the 8 taxpayer's liabilities under this Act, as shown on an 9 original return, the Department shall, if requested by the 10 taxpayer, issue to the taxpayer a credit memorandum no later 11 than 30 days after the date of payment. The credit evidenced 12 by the credit memorandum may be assigned by the taxpayer to a 13 similar taxpayer under this Act, in accordance with 14 reasonable rules prescribed by the Department. If no such 15 request is made, the taxpayer may credit the excess payment 16 against tax liability subsequently to be remitted to the 17 Department under this Act, in accordance with reasonable 18 rules prescribed by the Department. 19 (Source: P.A. 90-561, eff. 1-1-98.) 20 Section 40. The Water Company Invested Capital Tax Act 21 is amended by changing Section 4 as follows: 22 (35 ILCS 625/4) (from Ch. 120, par. 1414) 23 Sec. 4. Annual return, collection and payment. A return 24 with respect to the tax imposed by this Act shall be made by 25 every public utility for any taxable period for which such 26 person is liable for such tax. Such return shall be made on 27 such forms as the Department shall prescribe and shall 28 contain the following information: 29 1. Taxpayer's name; 30 2. Address of taxpayer's principal place of 31 business, and address of the principal place of business 32 (if that is a different address) from which the taxpayer SB1177 Engrossed -39- LRB9205952SMdv 1 engages in the business of distributing, supplying, 2 furnishing or selling water in this State; 3 3. The total proprietary capital and total 4 long-term debt as of the beginning and end of the taxable 5 period as set forth on the balance sheets included in the 6 taxpayer's annual report to the Illinois Commerce 7 Commission for the taxable period; 8 4. The taxpayer's base income allocable to Illinois 9 under Sections 301 and 304(a) of the "Illinois Income Tax 10 Act", for the period covered by the return; 11 5. The amount of tax due for the taxable period 12 (computed on the basis of the amounts set forth in Items 13 3 and 4); and 14 6. Such other reasonable information as may be 15 required by forms or regulations prescribed by the 16 Department. 17 The returns prescribed by this Section shall be due and 18 shall be filed with the Department not later than the 15th 19 day of the third month following the close of the taxable 20 period. The taxpayer making the return herein provided for 21 shall, at the time of making such return, pay to the 22 Department the remaining amount of tax herein imposed and due 23 for the taxable period. Each taxpayer shall make estimated 24 quarterly payments on the 15th day of the third, sixth, ninth 25 and twelfth months of each taxable period. Such estimated 26 payments shall be 25% of the tax liability for the 27 immediately preceding taxable period or the tax liability 28 that would have been imposed in the immediately preceding 29 taxable period if this Act had been in effect. All moneys 30 received by the Department under this Act shall be paid into 31 the Personal Property Tax Replacement Fund in the State 32 Treasury. 33 Any taxpayer required to make payments under this Section 34 may make the payments by electronic funds transfer. The SB1177 Engrossed -40- LRB9205952SMdv 1 Department shall adopt rules necessary to effectuate a 2 program of electronic funds transfer. 3 If any payment provided for in this Section exceeds the 4 taxpayer's liabilities under this Act, as shown on an 5 original return, the Department shall, if requested by the 6 taxpayer, issue to the taxpayer a credit memorandum no later 7 than 30 days after the date of payment. The credit evidenced 8 by the credit memorandum may be assigned by the taxpayer to a 9 similar taxpayer under this Act, in accordance with 10 reasonable rules prescribed by the Department. If no such 11 request is made, the taxpayer may credit the excess payment 12 against tax liability subsequently to be remitted to the 13 Department under this Act, in accordance with reasonable 14 rules prescribed by the Department. 15 (Source: P.A. 90-16, eff. 6-16-97.) 16 Section 45. The Telecommunications Excise Tax Act is 17 amended by changing Section 6 as follows: 18 (35 ILCS 630/6) (from Ch. 120, par. 2006) 19 Sec. 6. Except as provided hereinafter in this Section, 20 on or before the 15th day of each month each retailer 21 maintaining a place of business in this State shall make a 22 return to the Department for the preceding calendar month, 23 stating: 24 1. His name; 25 2. The address of his principal place of business, 26 and the address of the principal place of business (if 27 that is a different address) from which he engages in the 28 business of transmitting telecommunications; 29 3. Total amount of gross charges billed by him 30 during the preceding calendar month for providing 31 telecommunications during such calendar month; 32 4. Total amount received by him during the SB1177 Engrossed -41- LRB9205952SMdv 1 preceding calendar month on credit extended; 2 5. Deductions allowed by law; 3 6. Gross charges which were billed by him during 4 the preceding calendar month and upon the basis of which 5 the tax is imposed; 6 7. Amount of tax (computed upon Item 6); 7 8. Such other reasonable information as the 8 Department may require. 9 Any taxpayer required to make payments under this Section 10 may make the payments by electronic funds transfer. The 11 Department shall adopt rules necessary to effectuate a 12 program of electronic funds transfer. 13 If the retailer's average monthly tax billings due to the 14 Department do not exceed $200, the Department may authorize 15 his returns to be filed on a quarter annual basis, with the 16 return for January, February and March of a given year being 17 due by April 15 of such year; with the return for April, May 18 and June of a given year being due by July 15 of such year; 19 with the return for July, August and September of a given 20 year being due by October 15 of such year; and with the 21 return of October, November and December of a given year 22 being due by January 15 of the following year. 23 If the retailer is otherwise required to file a monthly 24 or quarterly return and if the retailer's average monthly tax 25 billings due to the Department do not exceed $50, the 26 Department may authorize his or her return to be filed on an 27 annual basis, with the return for a given year being due by 28 January 15th of the following year. 29 Notwithstanding any other provision of this Article 30 containing the time within which a retailer may file his 31 return, in the case of any retailer who ceases to engage in a 32 kind of business which makes him responsible for filing 33 returns under this Article, such retailer shall file a final 34 return under this Article with the Department not more than SB1177 Engrossed -42- LRB9205952SMdv 1 one month after discontinuing such business. 2 In making such return, the retailer shall determine the 3 value of any consideration other than money received by him 4 and he shall include such value in his return. Such 5 determination shall be subject to review and revision by the 6 Department in the manner hereinafter provided for the 7 correction of returns. 8 Each retailer whose average monthly liability to the 9 Department under this Article was $10,000 or more during the 10 preceding calendar year, excluding the month of highest 11 liability and the month of lowest liability in such calendar 12 year, and who is not operated by a unit of local government, 13 shall make estimated payments to the Department on or before 14 the 7th, 15th, 22nd and last day of the month during which 15 tax collection liability to the Department is incurred in an 16 amount not less than the lower of either 22.5% of the 17 retailer's actual tax collections for the month or 25% of the 18 retailer's actual tax collections for the same calendar month 19 of the preceding year. The amount of such quarter monthly 20 payments shall be credited against the final liability of the 21 retailer's return for that month. Any outstanding credit, 22 approved by the Department, arising from the retailer's 23 overpayment of its final liability for any month may be 24 applied to reduce the amount of any subsequent quarter 25 monthly payment or credited against the final liability of 26 the retailer's return for any subsequent month. If any 27 quarter monthly payment is not paid at the time or in the 28 amount required by this Section, the retailer shall be liable 29 for penalty and interest on the difference between the 30 minimum amount due as a payment and the amount of such 31 payment actually and timely paid, except insofar as the 32 retailer has previously made payments for that month to the 33 Department in excess of the minimum payments previously due. 34 If the Director finds that the information required for SB1177 Engrossed -43- LRB9205952SMdv 1 the making of an accurate return cannot reasonably be 2 compiled by a retailer within 15 days after the close of the 3 calendar month for which a return is to be made, he may grant 4 an extension of time for the filing of such return for a 5 period of not to exceed 31 calendar days. The granting of 6 such an extension may be conditioned upon the deposit by the 7 retailer with the Department of an amount of money not 8 exceeding the amount estimated by the Director to be due with 9 the return so extended. All such deposits, including any 10 heretofore made with the Department, shall be credited 11 against the retailer's liabilities under this Article. If 12 any such deposit exceeds the retailer's present and probable 13 future liabilities under this Article, the Department shall 14 issue to the retailer a credit memorandum, which may be 15 assigned by the retailer to a similar retailer under this 16 Article, in accordance with reasonable rules and regulations 17 to be prescribed by the Department. 18 The retailer making the return herein provided for shall, 19 at the time of making such return, pay to the Department the 20 amount of tax herein imposed. On and after the effective date 21 of this Article of 1985, $1,000,000 of the moneys received by 22 the Department of Revenue pursuant to this Article shall be 23 paid each month into the Common School Fund and the remainder 24 into the General Revenue Fund. On and after February 1, 1998, 25 however, of the moneys received by the Department of Revenue 26 pursuant to the additional taxes imposed by this amendatory 27 Act of 1997 one-half shall be deposited into the School 28 Infrastructure Fund and one-half shall be deposited into the 29 Common School Fund. On and after the effective date of this 30 amendatory Act of the 91st General Assembly, if in any fiscal 31 year the total of the moneys deposited into the School 32 Infrastructure Fund under this Act is less than the total of 33 the moneys deposited into that Fund from the additional taxes 34 imposed by Public Act 90-548 during fiscal year 1999, then, SB1177 Engrossed -44- LRB9205952SMdv 1 as soon as possible after the close of the fiscal year, the 2 Comptroller shall order transferred and the Treasurer shall 3 transfer from the General Revenue Fund to the School 4 Infrastructure Fund an amount equal to the difference between 5 the fiscal year total deposits and the total amount deposited 6 into the Fund in fiscal year 1999. 7 If any payment provided for in this Section exceeds the 8 taxpayer's liabilities under this Act, as shown on an 9 original return, the Department shall, if requested by the 10 taxpayer, issue to the taxpayer a credit memorandum no later 11 than 30 days after the date of payment. The credit evidenced 12 by the credit memorandum may be assigned by the taxpayer to a 13 similar taxpayer under this Act, in accordance with 14 reasonable rules prescribed by the Department. If no such 15 request is made, the taxpayer may credit the excess payment 16 against tax liability subsequently to be remitted to the 17 Department under this Act, in accordance with reasonable 18 rules prescribed by the Department. 19 (Source: P.A. 90-16, eff. 6-16-97; 90-548, eff. 12-4-97; 20 91-541, eff. 8-13-99; 91-870, 6-22-00.) 21 Section 50. The Electricity Excise Tax Law is amended by 22 changing Sections 2-9 and 2-11 as follows: 23 (35 ILCS 640/2-9) 24 Sec. 2-9. Return and payment of tax by delivering 25 supplier. Each delivering supplier who is required or 26 authorized to collect the tax imposed by this Law shall make 27 a return to the Department on or before the 15th day of each 28 month for the preceding calendar month stating the following: 29 (1) The delivering supplier's name. 30 (2) The address of the delivering supplier's 31 principal place of business and the address of the 32 principal place of business (if that is a different SB1177 Engrossed -45- LRB9205952SMdv 1 address) from which the delivering supplier engaged in 2 the business of delivering electricity in this State. 3 (3) The total number of kilowatt-hours which the 4 supplier delivered to or for purchasers during the 5 preceding calendar month and upon the basis of which the 6 tax is imposed. 7 (4) Amount of tax, computed upon Item (3) at the 8 rates stated in Section 2-4. 9 (5) An adjustment for uncollectible amounts of tax 10 in respect of prior period kilowatt-hour deliveries, 11 determined in accordance with rules and regulations 12 promulgated by the Department. 13 (5.5) The amount of credits to which the taxpayer 14 is entitled on account of purchases made under Section 15 8-403.1 of the Public Utilities Act. 16 (6) Such other information as the Department 17 reasonably may require. 18 In making such return the delivering supplier may use any 19 reasonable method to derive reportable "kilowatt-hours" from 20 the delivering supplier's records. 21 If the average monthly tax liability to the Department of 22 the delivering supplier does not exceed $2,500, the 23 Department may authorize the delivering supplier's returns to 24 be filed on a quarter-annual basis, with the return for 25 January, February and March of a given year being due by 26 April 30 of such year; with the return for April, May and 27 June of a given year being due by July 31 of such year; with 28 the return for July, August and September of a given year 29 being due by October 31 of such year; and with the return for 30 October, November and December of a given year being due by 31 January 31 of the following year. 32 If the average monthly tax liability to the Department of 33 the delivering supplier does not exceed $1,000, the 34 Department may authorize the delivering supplier's returns to SB1177 Engrossed -46- LRB9205952SMdv 1 be filed on an annual basis, with the return for a given year 2 being due by January 31 of the following year. 3 Such quarter-annual and annual returns, as to form and 4 substance, shall be subject to the same requirements as 5 monthly returns. 6 Notwithstanding any other provision in this Law 7 concerning the time within which a delivering supplier may 8 file a return, any such delivering supplier who ceases to 9 engage in a kind of business which makes the person 10 responsible for filing returns under this Law shall file a 11 final return under this Law with the Department not more than 12 one month after discontinuing such business. 13 Each delivering supplier whose average monthly liability 14 to the Department under this Law was $10,000 or more during 15 the preceding calendar year, excluding the month of highest 16 liability and the month of lowest liability in such calendar 17 year, and who is not operated by a unit of local government, 18 shall make estimated payments to the Department on or before 19 the 7th, 15th, 22nd and last day of the month during which 20 tax liability to the Department is incurred in an amount not 21 less than the lower of either 22.5% of such delivering 22 supplier's actual tax liability for the month or 25% of such 23 delivering supplier's actual tax liability for the same 24 calendar month of the preceding year. The amount of such 25 quarter-monthly payments shall be credited against the final 26 tax liability of such delivering supplier's return for that 27 month. An outstanding credit approved by the Department or a 28 credit memorandum issued by the Department arising from such 29 delivering supplier's overpayment of his or her final tax 30 liability for any month may be applied to reduce the amount 31 of any subsequent quarter-monthly payment or credited against 32 the final tax liability of such delivering supplier's return 33 for any subsequent month. If any quarter-monthly payment is 34 not paid at the time or in the amount required by this SB1177 Engrossed -47- LRB9205952SMdv 1 Section, such delivering supplier shall be liable for penalty 2 and interest on the difference between the minimum amount due 3 as a payment and the amount of such payment actually and 4 timely paid, except insofar as such delivering supplier has 5 previously made payments for that month to the Department in 6 excess of the minimum payments previously due. 7 If any payment provided for in this Section exceeds the 8 delivering supplier's liabilities under this Law, as shown on 9 an original return, the Department shall, if requested by the 10 delivering supplier, issue to the delivering supplier a 11 credit memorandum no later than 30 days after the date of 12 payment. The credit evidenced by the credit memorandum may 13 be assigned by the delivering supplier to a similar 14 delivering supplier under this Law, in accordance with 15 reasonable rules prescribed by the Department. If no such 16 request is made, the delivering supplier may credit the 17 excess payment against tax liability subsequently to be 18 remitted to the Department under this Law, in accordance with 19 reasonable rules prescribed by the Department. 20 If the Director finds that the information required for 21 the making of an accurate return cannot reasonably be 22 compiled by such delivering supplier within 15 days after the 23 close of the calendar month for which a return is to be made, 24 the Director may grant an extension of time for the filing of 25 such return for a period not to exceed 31 calendar days. The 26 granting of such an extension may be conditioned upon the 27 deposit by such delivering supplier with the Department of an 28 amount of money not exceeding the amount estimated by the 29 Director to be due with the return so extended. All such 30 deposits shall be credited against such delivering supplier's 31 liabilities under this Law. If the deposit exceeds such 32 delivering supplier's present and probable future liabilities 33 under this Law, the Department shall issue to such delivering 34 supplier a credit memorandum, which may be assigned by such SB1177 Engrossed -48- LRB9205952SMdv 1 delivering supplier to a similar person under this Law, in 2 accordance with reasonable rules and regulations to be 3 prescribed by the Department. 4 The delivering supplier making the return provided for in 5 this Section shall, at the time of making such return, pay to 6 the Department the amount of tax imposed by this Law. 7 A delivering supplier who has an average monthly tax 8 liability of $10,000 or more shall make all payments required 9 by rules of the Department by electronic funds transfer. The 10 term "average monthly tax liability" shall be the sum of the 11 delivering supplier's liabilities under this Law for the 12 immediately preceding calendar year divided by 12. Any 13 delivering supplier not required to make payments by 14 electronic funds transfer may make payments by electronic 15 funds transfer with the permission of the Department. All 16 delivering suppliers required to make payments by electronic 17 funds transfer and any delivering suppliers authorized to 18 voluntarily make payments by electronic funds transfer shall 19 make those payments in the manner authorized by the 20 Department. 21 Each month the Department shall pay into the Public 22 Utility Fund in the State treasury an amount determined by 23 the Director to be equal to 3.0% of the funds received by the 24 Department pursuant to this Section. The remainder of all 25 moneys received by the Department under this Section shall be 26 paid into the General Revenue Fund in the State treasury. 27 (Source: P.A. 90-561, eff. 8-1-98; 90-813, eff. 1-29-99.) 28 (35 ILCS 640/2-11) 29 Sec. 2-11. Direct return and payment by self-assessing 30 purchaser. When electricity is used or consumed by a 31 self-assessing purchaser subject to the tax imposed by this 32 Law who did not pay the tax to a delivering supplier 33 maintaining a place of business within this State and SB1177 Engrossed -49- LRB9205952SMdv 1 required or authorized to collect the tax, that 2 self-assessing purchaser shall, on or before the 15th day of 3 each month, make a return to the Department for the preceding 4 calendar month, stating all of the following: 5 (1) The self-assessing purchaser's name and 6 principal address. 7 (2) The aggregate purchase price paid by the 8 self-assessing purchaser for the distribution, supply, 9 furnishing, sale, transmission and delivery of such 10 electricity to or for the purchaser during the preceding 11 calendar month, including budget plan and other 12 purchaser-owned amounts applied during such month in 13 payment of charges includible in the purchase price, and 14 upon the basis of which the tax is imposed. 15 (3) Amount of tax, computed upon item (2) at the 16 rate stated in Section 2-4. 17 (4) Such other information as the Department 18 reasonably may require. 19 In making such return the self-assessing purchaser may 20 use any reasonable method to derive reportable "purchase 21 price" from the self-assessing purchaser's records. 22 If the average monthly tax liability of the 23 self-assessing purchaser to the Department does not exceed 24 $2,500, the Department may authorize the self-assessing 25 purchaser's returns to be filed on a quarter-annual basis, 26 with the return for January, February and March of a given 27 year being due by April 30 of such year; with the return for 28 April, May and June of a given year being due by July 31 of 29 such year; with the return for July, August, and September of 30 a given year being due by October 31 of such year; and with 31 the return for October, November and December of a given year 32 being due by January 31 of the following year. 33 If the average monthly tax liability of the 34 self-assessing purchaser to the Department does not exceed SB1177 Engrossed -50- LRB9205952SMdv 1 $1,000, the Department may authorize the self-assessing 2 purchaser's returns to be filed on an annual basis, with the 3 return for a given year being due by January 31 of the 4 following year. 5 Such quarter-annual and annual returns, as to form and 6 substance, shall be subject to the same requirements as 7 monthly returns. 8 Notwithstanding any other provision in this Law 9 concerning the time within which a self-assessing purchaser 10 may file a return, any such self-assessing purchaser who 11 ceases to be responsible for filing returns under this Law 12 shall file a final return under this Law with the Department 13 not more than one month thereafter. 14 Each self-assessing purchaser whose average monthly 15 liability to the Department pursuant to this Section was 16 $10,000 or more during the preceding calendar year, excluding 17 the month of highest liability and the month of lowest 18 liability during such calendar year, and which is not 19 operated by a unit of local government, shall make estimated 20 payments to the Department on or before the 7th, 15th, 22nd 21 and last day of the month during which tax liability to the 22 Department is incurred in an amount not less than the lower 23 of either 22.5% of such self-assessing purchaser's actual tax 24 liability for the month or 25% of such self-assessing 25 purchaser's actual tax liability for the same calendar month 26 of the preceding year. The amount of such quarter-monthly 27 payments shall be credited against the final tax liability of 28 the self-assessing purchaser's return for that month. An 29 outstanding credit approved by the Department or a credit 30 memorandum issued by the Department arising from the 31 self-assessing purchaser's overpayment of the self-assessing 32 purchaser's final tax liability for any month may be applied 33 to reduce the amount of any subsequent quarter-monthly 34 payment or credited against the final tax liability of such SB1177 Engrossed -51- LRB9205952SMdv 1 self-assessing purchaser's return for any subsequent month. 2 If any quarter-monthly payment is not paid at the time or in 3 the amount required by this Section, such person shall be 4 liable for penalty and interest on the difference between the 5 minimum amount due as a payment and the amount of such 6 payment actually and timely paid, except insofar as such 7 person has previously made payments for that month to the 8 Department in excess of the minimum payments previously due. 9 If any payment provided for in this Section exceeds the 10 self-assessing purchaser's liabilities under this Law, as 11 shown on an original return, the Department shall, if 12 requested by the self-assessing purchaser, issue to the 13 self-assessing purchaser a credit memorandum no later than 30 14 days after the date of payment. The credit evidenced by the 15 credit memorandum may be assigned by the self-assessing 16 purchaser to a similar self-assessing purchaser under this 17 Law, in accordance with reasonable rules prescribed by the 18 Department. If no such request is made, the self-assessing 19 purchaser may credit the excess payment against tax liability 20 subsequently to be remitted to the Department under this Law, 21 in accordance with reasonable rules prescribed by the 22 Department. 23 If the Director finds that the information required for 24 the making of an accurate return cannot reasonably be 25 compiled by a self-assessing purchaser within 15 days after 26 the close of the calendar month for which a return is to be 27 made, the Director may grant an extension of time for the 28 filing of such return for a period of not to exceed 31 29 calendar days. The granting of such an extension may be 30 conditioned upon the deposit by such self-assessing purchaser 31 with the Department of an amount of money not exceeding the 32 amount estimated by the Director to be due with the return so 33 extended. All such deposits shall be credited against such 34 self-assessing purchaser's liabilities under this Law. If SB1177 Engrossed -52- LRB9205952SMdv 1 the deposit exceeds such self-assessing purchaser's present 2 and probable future liabilities under this Law, the 3 Department shall issue to such self-assessing purchaser a 4 credit memorandum, which may be assigned by such 5 self-assessing purchaser to a similar person under this Law, 6 in accordance with reasonable rules and regulations to be 7 prescribed by the Department. 8 The self-assessing purchaser making the return provided 9 for in this Section shall, at the time of making such return, 10 pay to the Department the amount of tax imposed by this Law. 11 A self-assessing purchaser who has an average monthly tax 12 liability of $10,000 or more shall make all payments required 13 by rules of the Department by electronic funds transfer. The 14 term "average monthly tax liability" shall be the sum of the 15 self-assessing purchaser's liabilities under this Law for the 16 immediately preceding calendar year divided by 12. Any 17 self-assessing purchaser not required to make payments by 18 electronic funds transfer may make payments by electronic 19 funds transfer with the permission of the Department. All 20 self-assessing purchasers required to make payments by 21 electronic funds transfer and any self-assessing purchasers 22 authorized to voluntarily make payments by electronic funds 23 transfer shall make those payments in the manner authorized 24 by the Department. 25 Each month the Department shall pay into the Public 26 Utility Fund in the State treasury an amount determined by 27 the Director to be equal to 3.0% of the funds received by the 28 Department pursuant to this Section. The remainder of all 29 moneys received by the Department under this Section shall be 30 paid into the General Revenue Fund in the State treasury. 31 (Source: P.A. 90-561, eff. 8-1-98; 91-357, eff. 7-29-99.) 32 Section 55. The Illinois Pull Tabs and Jar Games Act is 33 amended by changing Section 5 as follows: SB1177 Engrossed -53- LRB9205952SMdv 1 (230 ILCS 20/5) (from Ch. 120, par. 1055) 2 Sec. 5. There shall be paid to the Department of Revenue 3 5% of the gross proceeds of any pull tabs and jar games 4 conducted under this Act. Such payments shall be made 4 5 times per year, between the first and the 20th day of April, 6 July, October and January. Payment must be made by money 7 order or certified check. Accompanying each payment shall be 8 a report, on forms provided by the Department of Revenue, 9 listing the number of drawings conducted, the gross income 10 derived therefrom and such other information as the 11 Department of Revenue may require. Failure to submit either 12 the payment or the report within the specified time shall 13 result in automatic revocation of the license. If any payment 14 provided for in this Section exceeds the taxpayer's 15 liabilities under this Act, as shown on an original return, 16 the Department shall, if requested by the taxpayer, issue to 17 the taxpayer a credit memorandum no later than 30 days after 18 the date of payment. The credit evidenced by the credit 19 memorandum may be assigned by the taxpayer to a similar 20 taxpayer under this Act, in accordance with reasonable rules 21 prescribed by the Department. If no such request is made, 22 the taxpayer may credit the excess payment against tax 23 liability subsequently to be remitted to the Department under 24 this Act, in accordance with reasonable rules prescribed by 25 the Department. All payments made to the Department of 26 Revenue under this Act shall be deposited as follows: 27 (a) 50% shall be deposited in the Common School Fund; 28 and 29 (b) 50% shall be deposited in the Illinois Gaming Law 30 Enforcement Fund. Of the monies deposited in the Illinois 31 Gaming Law Enforcement Fund under this Section, the General 32 Assembly shall appropriate two-thirds to the Department of 33 Revenue, Department of State Police and the Office of the 34 Attorney General for State law enforcement purposes, and SB1177 Engrossed -54- LRB9205952SMdv 1 one-third shall be appropriated to the Department of Revenue 2 for the purpose of distribution in the form of grants to 3 counties or municipalities for law enforcement purposes. The 4 amounts of grants to counties or municipalities shall bear 5 the same ratio as the number of licenses issued in counties 6 or municipalities bears to the total number of licenses 7 issued in the State. In computing the number of licenses 8 issued in a county, licenses issued for locations within a 9 municipality's boundaries shall be excluded. 10 The Department of Revenue shall license suppliers and 11 manufacturers of pull tabs and jar games at an annual fee of 12 $5,000. Suppliers and manufacturers shall meet the 13 requirements and qualifications established by rule by the 14 Department. Licensed manufacturers shall sell pull tabs and 15 jar games only to licensed suppliers. Licensed suppliers 16 shall buy pull tabs and jar games only from licensed 17 manufacturers and shall sell pull tabs and jar games only to 18 licensed organizations. Licensed organizations shall buy pull 19 tabs and jar games only from licensed suppliers. 20 The Department of Revenue shall adopt by rule minimum 21 quality production standards for pull tabs and jar games. In 22 determining such standards, the Department shall consider the 23 standards adopted by the National Association of Gambling 24 Regulatory Agencies and the National Association of 25 Fundraising Ticket Manufacturers. Such standards shall 26 include the name of the supplier which shall appear in plain 27 view to the casual observer on the face side of each pull tab 28 ticket and on each jar game ticket. The pull tab ticket 29 shall contain the name of the game, the selling price of the 30 ticket, the amount of the prize and the serial number of the 31 ticket. The back side of a pull tab ticket shall contain a 32 series of perforated tabs marked "open here". The logo of 33 the manufacturer shall be clearly visible on each jar game 34 ticket. SB1177 Engrossed -55- LRB9205952SMdv 1 The Department of Revenue shall adopt rules necessary to 2 provide for the proper accounting and control of activities 3 under this Act, to ensure that the proper taxes are paid, 4 that the proceeds from the activities under this Act are used 5 lawfully, and to prevent illegal activity associated with the 6 use of pull tabs and jar games. 7 The provisions of Section 2a of the Retailers' Occupation 8 Tax Act pertaining to the furnishing of a bond or other 9 security are incorporated by reference into this Act and are 10 applicable to licensees under this Act as a precondition of 11 obtaining a license under this Act. The provisions of 12 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 13 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax 14 Act, and Section 3-7 of the Uniform Penalty and Interest Act, 15 which are not inconsistent with this Act shall apply, as far 16 as practicable, to the subject matter of this Act to the same 17 extent as if such provisions were included in this Act. For 18 the purposes of this Act, references in such incorporated 19 Sections of the Retailers' Occupation Tax Act to retailers, 20 sellers or persons engaged in the business of selling 21 tangible personal property means persons engaged in 22 conducting pull tabs and jar games and references in such 23 incorporated Sections of the Retailers' Occupation Tax Act to 24 sales of tangible personal property mean the conducting of 25 pull tabs and jar games and the making of charges for 26 participating in such drawings. 27 (Source: P.A. 87-205; 87-895.) 28 Section 60. The Bingo License and Tax Act is amended by 29 changing Section 3 as follows: 30 (230 ILCS 25/3) (from Ch. 120, par. 1103) 31 Sec. 3. There shall be paid to the Department of Revenue, 32 5% of the gross proceeds of any game of bingo conducted under SB1177 Engrossed -56- LRB9205952SMdv 1 the provision of this Act. Such payments shall be made 4 2 times per year, between the first and the 20th day of April, 3 July, October and January. Payment must be by money order or 4 certified check. Accompanying each payment shall be a 5 report, on forms provided by the Department of Revenue, 6 listing the number of games conducted, the gross income 7 derived and such other information as the Department of 8 Revenue may require. Failure to submit either the payment or 9 the report within the specified time may result in suspension 10 or revocation of the license. If any payment provided for in 11 this Section exceeds the taxpayer's liabilities under this 12 Act, as shown on an original return, the Department shall, if 13 requested by the taxpayer, issue to the taxpayer a credit 14 memorandum no later than 30 days after the date of payment. 15 The credit evidenced by the credit memorandum may be assigned 16 by the taxpayer to a similar taxpayer under this Act, in 17 accordance with reasonable rules prescribed by the 18 Department. If no such request is made, the taxpayer may 19 credit the excess payment against tax liability subsequently 20 to be remitted to the Department under this Act, in 21 accordance with reasonable rules prescribed by the 22 Department. 23 The provisions of Section 2a of the Retailers' Occupation 24 Tax Act pertaining to the furnishing of a bond or other 25 security are incorporated by reference into this Act and are 26 applicable to licensees under this Act as a precondition of 27 obtaining a license under this Act. The Department shall 28 establish by rule the standards and criteria it will use in 29 determining whether to require the furnishing of a bond or 30 other security, the amount of such bond or other security, 31 whether to require the furnishing of an additional bond or 32 other security by a licensee, and the amount of such 33 additional bond or other security. Such standards and 34 criteria may include payment history, general financial SB1177 Engrossed -57- LRB9205952SMdv 1 condition or other factors which may pose risks to insuring 2 the payment to the Department of Revenue, of applicable 3 taxes. Such rulemaking is subject to the provisions of the 4 Illinois Administrative Procedure Act. The provisions of 5 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act 7 which are not inconsistent with this Act, and Section 3-7 of 8 the Uniform Penalty and Interest Act shall apply, as far as 9 practicable, to the subject matter of this Act to the same 10 extent as if such provisions were included in this Act. Tax 11 returns filed pursuant to this Act shall not be confidential 12 and shall be available for public inspection. For the 13 purposes of this Act, references in such incorporated 14 Sections of the Retailers' Occupation Tax Act to retailers, 15 sellers or persons engaged in the business of selling 16 tangible personal property means persons engaged in 17 conducting bingo games, and references in such incorporated 18 Sections of the Retailers' Occupation Tax Act to sales of 19 tangible personal property mean the conducting of bingo games 20 and the making of charges for playing such games. 21 One-half of all of the sums collected under this Section 22 shall be deposited into the Mental Health Fund and 1/2 of all 23 of the sums collected under this Section shall be deposited 24 in the Common School Fund. 25 (Source: P.A. 87-205; 87-895.) 26 Section 65. The Charitable Games Act is amended by 27 changing Section 9 as follows: 28 (230 ILCS 30/9) (from Ch. 120, par. 1129) 29 Sec. 9. There shall be paid to the Department of Revenue, 30 3% of the gross proceeds of charitable games conducted under 31 the provisions of this Act. Such payments shall be made 32 within 30 days after the completion of the games. Payment SB1177 Engrossed -58- LRB9205952SMdv 1 must be by money order or certified check. Accompanying each 2 payment shall be a report, on forms provided by the 3 Department of Revenue, listing the games conducted, the gross 4 income derived and such other information as the Department 5 of Revenue may require. Failure to submit either the payment 6 or the report within the specified time may result in 7 suspension or revocation of the license and may be used in 8 future considerations for renewal of the license. If any 9 payment provided for in this Section exceeds the taxpayer's 10 liabilities under this Act, as shown on an original return, 11 the Department shall, if requested by the distributor, issue 12 to the taxpayer a credit memorandum no later than 30 days 13 after the date of payment. The credit evidenced by the 14 credit memorandum may be assigned by the taxpayer to a 15 similar taxpayer under this Act, in accordance with 16 reasonable rules prescribed by the Department. If no such 17 request is made, the distributor may credit the excess 18 payment against tax liability subsequently to be remitted to 19 the Department under this Act, in accordance with reasonable 20 rules prescribed by the Department. 21 The provisions of Section 2a of the Retailers' Occupation 22 Tax Act pertaining to the furnishing of a bond or other 23 security are incorporated by reference into this Act and are 24 applicable to licensees under this Act as a precondition of 25 obtaining a license under this Act. For purposes of this Act 26 gross proceeds shall be defined as all chips, scrip or other 27 form of play money purchased or any fee or donation for 28 admission or entry into such games. The Department shall 29 establish by rule the standards and criteria it will use in 30 determining whether to require the furnishing of a bond or 31 other security, the amount of such bond or other security, 32 whether to require the furnishing of an additional bond or 33 other security by a licensee, and the amount of such 34 additional bond or other security. Such standards and SB1177 Engrossed -59- LRB9205952SMdv 1 criteria may include payment history, general financial 2 condition or other factors which may pose risks to insuring 3 the payment to the Department of Revenue, of applicable 4 taxes. Such rulemaking is subject to the provisions of the 5 Illinois Administrative Procedure Act. The provisions of 6 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 7 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act, 8 and Section 3-7 of the Uniform Penalty and Interest Act, 9 which are not inconsistent with this Act shall apply, as far 10 as practicable, to the subject matter of this Act to the same 11 extent as if such provisions were included in this Act. 12 Financial reports filed pursuant to this Act shall not be 13 confidential and shall be available for public inspection. 14 For the purposes of this Act, references in such incorporated 15 Sections of the Retailers' Occupation Tax Act to retailers, 16 sellers or persons engaged in the business of selling 17 tangible personal property means persons engaged in 18 conducting charitable games, and references in such 19 incorporated Sections of the Retailers' Occupation Tax Act to 20 sales of tangible personal property mean the conducting of 21 charitable games and the making of charges for playing such 22 games. 23 All of the sums collected under this Section shall be 24 deposited into the Illinois Gaming Law Enforcement Fund of 25 the State Treasury. 26 (Source: P.A. 87-205; 87-895.) 27 Section 70. The Liquor Control Act of 1934 is amended by 28 changing Section 8-2 as follows: 29 (235 ILCS 5/8-2) (from Ch. 43, par. 159) 30 Sec. 8-2. It is the duty of each manufacturer with 31 respect to alcoholic liquor produced or imported by such 32 manufacturer, or purchased tax-free by such manufacturer from SB1177 Engrossed -60- LRB9205952SMdv 1 another manufacturer or importing distributor, and of each 2 importing distributor as to alcoholic liquor purchased by 3 such importing distributor from foreign importers or from 4 anyone from any point in the United States outside of this 5 State or purchased tax-free from another manufacturer or 6 importing distributor, to pay the tax imposed by Section 8-1 7 to the Department of Revenue on or before the 15th day of the 8 calendar month following the calendar month in which such 9 alcoholic liquor is sold or used by such manufacturer or by 10 such importing distributor other than in an authorized 11 tax-free manner. 12 Each manufacturer and each importing distributor shall, 13 on or before the 15th day of each calendar month, file with 14 the Department of Revenue, on forms prescribed and furnished 15 by the Department, a report in writing in such form as may be 16 required by the Department in order to compute, and assure 17 the accuracy of, the tax due on all taxable sales and uses of 18 alcoholic liquor occurring during the preceding month. 19 Payment of the tax in the amount disclosed by the report 20 shall accompany the report. 21 If any payment provided for in this Section exceeds the 22 taxpayer's liabilities under this Act, as shown on an 23 original return, the Department shall, if requested by the 24 taxpayer, issue to the taxpayer a credit memorandum no later 25 than 30 days after the date of payment. The credit evidenced 26 by the credit memorandum may be assigned by the taxpayer to a 27 similar taxpayer under this Act, in accordance with 28 reasonable rules prescribed by the Department. If no such 29 request is made, the taxpayer may credit the excess payment 30 against tax liability subsequently to be remitted to the 31 Department under this Act, in accordance with reasonable 32 rules prescribed by the Department. 33 The Department may, if it deems it necessary in order to 34 insure the payment of the tax imposed by this Article, SB1177 Engrossed -61- LRB9205952SMdv 1 require returns to be made more frequently than and covering 2 periods of less than a month. Such return shall contain such 3 further information as the Department may reasonably require. 4 It shall be presumed that all alcoholic liquors acquired 5 or made by any importing distributor or manufacturer have 6 been sold or used by him in this State and are the basis for 7 the tax imposed by this Article unless proven, to the 8 satisfaction of the Department, that such alcoholic liquors 9 are (1) still in the possession of such importing distributor 10 or manufacturer, or (2) prior to the termination of 11 possession have been lost by theft or through unintentional 12 destruction, or (3) that such alcoholic liquors are otherwise 13 exempt from taxation under this Act. 14 The Department may require any foreign importer to file 15 monthly information returns, by the 15th day of the month 16 following the month which any such return covers, if the 17 Department determines this to be necessary to the proper 18 performance of the Department's functions and duties under 19 this Act. Such return shall contain such information as the 20 Department may reasonably require. 21 Every manufacturer and importing distributor shall also 22 file, with the Department, a bond in an amount not less than 23 $1,000 and not to exceed $100,000 on a form to be approved 24 by, and with a surety or sureties satisfactory to, the 25 Department. Such bond shall be conditioned upon the 26 manufacturer or importing distributor paying to the 27 Department all monies becoming due from such manufacturer or 28 importing distributor under this Article. The Department 29 shall fix the penalty of such bond in each case, taking into 30 consideration the amount of alcoholic liquor expected to be 31 sold and used by such manufacturer or importing distributor, 32 and the penalty fixed by the Department shall be sufficient, 33 in the Department's opinion, to protect the State of Illinois 34 against failure to pay any amount due under this Article, but SB1177 Engrossed -62- LRB9205952SMdv 1 the amount of the penalty fixed by the Department shall not 2 exceed twice the amount of tax liability of a monthly return, 3 nor shall the amount of such penalty be less than $1,000. The 4 Department shall notify the Commission of the Department's 5 approval or disapproval of any such manufacturer's or 6 importing distributor's bond, or of the termination or 7 cancellation of any such bond, or of the Department's 8 direction to a manufacturer or importing distributor that he 9 must file additional bond in order to comply with this 10 Section. The Commission shall not issue a license to any 11 applicant for a manufacturer's or importing distributor's 12 license unless the Commission has received a notification 13 from the Department showing that such applicant has filed a 14 satisfactory bond with the Department hereunder and that such 15 bond has been approved by the Department. Failure by any 16 licensed manufacturer or importing distributor to keep a 17 satisfactory bond in effect with the Department or to furnish 18 additional bond to the Department, when required hereunder by 19 the Department to do so, shall be grounds for the revocation 20 or suspension of such manufacturer's or importing 21 distributor's license by the Commission. If a manufacturer or 22 importing distributor fails to pay any amount due under this 23 Article, his bond with the Department shall be deemed 24 forfeited, and the Department may institute a suit in its own 25 name on such bond. 26 After notice and opportunity for a hearing the State 27 Commission may revoke or suspend the license of any 28 manufacturer or importing distributor who fails to comply 29 with the provisions of this Section. Notice of such hearing 30 and the time and place thereof shall be in writing and shall 31 contain a statement of the charges against the licensee. Such 32 notice may be given by United States registered or certified 33 mail with return receipt requested, addressed to the person 34 concerned at his last known address and shall be given not SB1177 Engrossed -63- LRB9205952SMdv 1 less than 7 days prior to the date fixed for the hearing. An 2 order revoking or suspending a license under the provisions 3 of this Section may be reviewed in the manner provided in 4 Section 7-10 of this Act. No new license shall be granted to 5 a person whose license has been revoked for a violation of 6 this Section or, in case of suspension, shall such suspension 7 be terminated until he has paid to the Department all taxes 8 and penalties which he owes the State under the provisions of 9 this Act. 10 Every manufacturer or importing distributor who has, as 11 verified by the Department, continuously complied with the 12 conditions of the bond under this Act for a period of 2 years 13 shall be considered to be a prior continuous compliance 14 taxpayer. In determining the consecutive period of time for 15 qualification as a prior continuous compliance taxpayer, any 16 consecutive period of time of qualifying compliance 17 immediately prior to the effective date of this amendatory 18 Act of 1987 shall be credited to any manufacturer or 19 importing distributor. 20 Every prior continuous compliance taxpayer shall be 21 exempt from the bond requirements of this Act until the 22 Department has determined the taxpayer to be delinquent in 23 the filing of any return or deficient in the payment of any 24 tax under this Act. Any taxpayer who fails to pay an 25 admitted or established liability under this Act may also be 26 required to post bond or other acceptable security with the 27 Department guaranteeing the payment of such admitted or 28 established liability. 29 The Department shall discharge any surety and shall 30 release and return any bond or security deposit assigned, 31 pledged or otherwise provided to it by a taxpayer under this 32 Section within 30 days after: (1) such taxpayer becomes a 33 prior continuous compliance taxpayer; or (2) such taxpayer 34 has ceased to collect receipts on which he is required to SB1177 Engrossed -64- LRB9205952SMdv 1 remit tax to the Department, has filed a final tax return, 2 and has paid to the Department an amount sufficient to 3 discharge his remaining tax liability as determined by the 4 Department under this Act. 5 (Source: P.A. 86-654.) 6 Section 75. The Environmental Protection Act is amended 7 by changing Section 55.10 as follows: 8 (415 ILCS 5/55.10) (from Ch. 111 1/2, par. 1055.10) 9 Sec. 55.10. Tax returns by retailer. Each retailer of 10 tires maintaining a place of business in this State shall 11 make a return to the Department of Revenue on a quarter 12 annual basis, with the return for January, February and March 13 of a given year being due by April 30 of that year; with the 14 return for April, May and June of a given year being due by 15 July 31 of that year; with the return for July, August and 16 September of a given year being due by October 31 of that 17 year; and with the return for October, November and December 18 of a given year being due by January 31 of the following 19 year. 20 Each return made to the Department of Revenue shall 21 state: 22 (1) the name of the retailer; 23 (2) the address of the retailer's principal place 24 of business, and the address of the principal place of 25 business (if that is a different address) from which the 26 retailer engages in the business of making retail sales 27 of tires; 28 (3) total number of tires sold at retail for the 29 preceding calendar quarter; 30 (4) the amount of tax due; and 31 (5) such other reasonable information as the 32 Department of Revenue may require. SB1177 Engrossed -65- LRB9205952SMdv 1 Notwithstanding any other provision of this Act 2 concerning the time within which a retailer may file his 3 return, in the case of any retailer who ceases to engage in 4 the retail sale of tires, the retailer shall file a final 5 return under this Act with the Department of Revenue not more 6 than one month after discontinuing that business. 7 If any payment provided for in this Section exceeds the 8 retailer's liabilities under this Act, as shown on an 9 original return, the Department shall, if requested by the 10 retailer, issue to the retailer a credit memorandum no later 11 than 30 days after the date of payment. The credit evidenced 12 by the credit memorandum may be assigned by the retailer to a 13 similar retailer under this Act, in accordance with 14 reasonable rules prescribed by the Department. If no such 15 request is made, the retailer may credit the excess payment 16 against tax liability subsequently to be remitted to the 17 Department under this Act, in accordance with reasonable 18 rules prescribed by the Department. 19 (Source: P.A. 87-727.) 20 Section 80. The Environmental Impact Fee Law is amended 21 by changing Section 315 as follows: 22 (415 ILCS 125/315) 23 (Section scheduled to be repealed on January 1, 2003) 24 Sec. 315. Fee on receivers of fuel for sale or use; 25 collection and reporting. A person that is required to pay 26 the fee imposed by this Law shall pay the fee to the 27 Department by return showing all fuel purchased, acquired, or 28 received and sold, distributed or used during the preceding 29 calendar month, including losses of fuel as the result of 30 evaporation or shrinkage due to temperature variations. 31 Losses of fuel as the result of evaporation or shrinkage due 32 to temperature variations may not exceed one percent of the SB1177 Engrossed -66- LRB9205952SMdv 1 total gallons in storage at the beginning of the month, plus 2 the receipts of gallonage during the month, minus the 3 gallonage remaining in storage at the end of the month. Any 4 loss reported that is in excess of this amount shall be 5 subject to the fee imposed by Section 310 of this Law. 6 The return shall be prescribed by the Department and 7 shall be filed between the 1st and 20th days of each calendar 8 month. The Department may, in its discretion, combine the 9 return filed under this Law with the return filed under 10 Section 2b of the Motor Fuel Tax Law. If the return is 11 timely filed, the receiver may take a discount of 2% to 12 reimburse himself for the expenses incurred in keeping 13 records, preparing and filing returns, collecting and 14 remitting the fee, and supplying data to the Department on 15 request. However, the 2% discount applies only to the amount 16 of the fee payment that accompanies a return that is timely 17 filed in accordance with this Section. 18 If any payment provided for in this Section exceeds the 19 taxpayer's liabilities under this Law, as shown on an 20 original return, the Department shall, if requested by the 21 taxpayer, issue to the taxpayer a credit memorandum no later 22 than 30 days after the date of payment. The credit evidenced 23 by the credit memorandum may be assigned by the taxpayer to a 24 similar taxpayer under this Law, in accordance with 25 reasonable rules prescribed by the Department. If no such 26 request is made, the taxpayer may credit the excess payment 27 against tax liability subsequently to be remitted to the 28 Department under this Law, in accordance with reasonable 29 rules prescribed by the Department. If the Department 30 subsequently determines that all or any part of the credit 31 taken was not actually due to the taxpayer, the taxpayer's 2% 32 discount shall be reduced by 2% of the difference between the 33 credit taken and that actually due, and that taxpayer shall 34 be liable for penalties and interest on the difference. SB1177 Engrossed -67- LRB9205952SMdv 1 (Source: P.A. 91-173, eff. 1-1-00.) 2 Section 85. The Drycleaner Environmental Response Trust 3 Fund Act is amended by changing Section 65 as follows: 4 (415 ILCS 135/65) 5 (Section scheduled to be repealed on January 1, 2010) 6 Sec. 65. Drycleaning solvent tax. 7 (a) On and after January 1, 1998, a tax is imposed upon 8 the use of drycleaning solvent by a person engaged in the 9 business of operating a drycleaning facility in this State at 10 the rate of $3.50 per gallon of perchloroethylene or other 11 chlorinated drycleaning solvents used in drycleaning 12 operations and $0.35 per gallon of petroleum-based 13 drycleaning solvent. The Council shall determine by rule 14 which products are chlorine-based solvents and which 15 products are petroleum-based solvents. All drycleaning 16 solvents shall be considered chlorinated solvents unless the 17 Council determines that the solvents are petroleum-based 18 drycleaning solvents subject to the lower tax. 19 (b) The tax imposed by this Act shall be collected from 20 the purchaser at the time of sale by a seller of drycleaning 21 solvents maintaining a place of business in this State and 22 shall be remitted to the Department of Revenue under the 23 provisions of this Act. 24 (c) The tax imposed by this Act that is not collected by 25 a seller of drycleaning solvents shall be paid directly to 26 the Department of Revenue by the purchaser or end user who is 27 subject to the tax imposed by this Act. 28 (d) No tax shall be imposed upon the use of drycleaning 29 solvent if the drycleaning solvent will not be used in a 30 drycleaning facility or if a floor stock tax has been imposed 31 and paid on the drycleaning solvent. Prior to the purchase 32 of the solvent, the purchaser shall provide a written and SB1177 Engrossed -68- LRB9205952SMdv 1 signed certificate to the drycleaning solvent seller stating: 2 (1) the name and address of the purchaser; 3 (2) the purchaser's signature and date of signing; 4 and 5 (3) one of the following: 6 (A) that the drycleaning solvent will not be 7 used in a drycleaning facility; or 8 (B) that a floor stock tax has been imposed 9 and paid on the drycleaning solvent. 10 A person who provides a false certification under this 11 subsection shall be liable for a civil penalty not to exceed 12 $500 for a first violation and a civil penalty not to exceed 13 $5,000 for a second or subsequent violation. 14 (e) On January 1, 1998, there is imposed on each 15 operator of a drycleaning facility a tax on drycleaning 16 solvent held by the operator on that date for use in a 17 drycleaning facility. The tax imposed shall be the tax that 18 would have been imposed under subsection (a) if the 19 drycleaning solvent held by the operator on that date had 20 been purchased by the operator during the first year of this 21 Act. 22 (f) On or before the 25th day of the 1st month following 23 the end of the calendar quarter, a seller of drycleaning 24 solvents who has collected a tax pursuant to this Section 25 during the previous calendar quarter, or a purchaser or end 26 user of drycleaning solvents required under subsection (c) to 27 submit the tax directly to the Department, shall file a 28 return with the Department of Revenue. The return shall be 29 filed on a form prescribed by the Department of Revenue and 30 shall contain information that the Department of Revenue 31 reasonably requires. Each seller of drycleaning solvent 32 maintaining a place of business in this State who is required 33 or authorized to collect the tax imposed by this Act shall 34 pay to the Department the amount of the tax at the time when SB1177 Engrossed -69- LRB9205952SMdv 1 he or she is required to file his or her return for the 2 period during which the tax was collected. Purchasers or end 3 users remitting the tax directly to the Department under 4 subsection (c) shall file a return with the Department of 5 Revenue and pay the tax so incurred by the purchaser or end 6 user during the preceding calendar quarter. 7 If any payment provided for in this Section exceeds the 8 taxpayer's liabilities under this Act, as shown on an 9 original return, the Department shall, if requested by the 10 taxpayer, issue to the taxpayer a credit memorandum no later 11 than 30 days after the date of payment. The credit evidenced 12 by the credit memorandum may be assigned by the taxpayer to a 13 similar taxpayer under this Act, in accordance with 14 reasonable rules prescribed by the Department. If no such 15 request is made, the taxpayer may credit the excess payment 16 against tax liability subsequently to be remitted to the 17 Department under this Act, in accordance with reasonable 18 rules prescribed by the Department. 19 (g) The tax on drycleaning solvents used in drycleaning 20 facilities and the floor stock tax shall be administered by 21 Department of Revenue under rules adopted by that Department. 22 (h) On and after January 1, 1998, no person shall 23 knowingly sell or transfer drycleaning solvent to an operator 24 of a drycleaning facility that is not licensed by the Council 25 under Section 60. A person who violates this subsection is 26 liable for a civil penalty not to exceed $500 for a first 27 violation and a civil penalty not to exceed $5,000 for a 28 second or subsequent violation. 29 (i) The Department of Revenue may adopt rules as 30 necessary to implement this Section. 31 (Source: P.A. 90-502, eff. 8-19-97.) 32 Section 95. No acceleration or delay. Where this Act 33 makes changes in a statute that is represented in this Act by SB1177 Engrossed -70- LRB9205952SMdv 1 text that is not yet or no longer in effect (for example, a 2 Section represented by multiple versions), the use of that 3 text does not accelerate or delay the taking effect of (i) 4 the changes made by this Act or (ii) provisions derived from 5 any other Public Act. 6 Section 99. Effective date. This Act takes effect on 7 January 1, 2002. SB1177 Engrossed -71- LRB9205952SMdv 1 INDEX 2 Statutes amended in order of appearance 3 35 ILCS 130/2 from Ch. 120, par. 453.2 4 35 ILCS 135/3 from Ch. 120, par. 453.33 5 35 ILCS 143/10-30 6 35 ILCS 145/6 from Ch. 120, par. 481b.36 7 35 ILCS 505/2b from Ch. 120, par. 418b 8 35 ILCS 505/6 from Ch. 120, par. 422 9 35 ILCS 505/6a from Ch. 120, par. 422a 10 35 ILCS 615/2a.2 from Ch. 120, par. 467.17a.2 11 35 ILCS 620/2a.2 from Ch. 120, par. 469a.2 12 35 ILCS 625/4 from Ch. 120, par. 1414 13 35 ILCS 630/6 from Ch. 120, par. 2006 14 35 ILCS 640/2-9 15 35 ILCS 640/2-11 16 230 ILCS 20/5 from Ch. 120, par. 1055 17 230 ILCS 25/3 from Ch. 120, par. 1103 18 230 ILCS 30/9 from Ch. 120, par. 1129 19 235 ILCS 5/8-2 from Ch. 43, par. 159 20 415 ILCS 5/55.10 from Ch. 111 1/2, par. 1055.10 21 415 ILCS 125/315 22 415 ILCS 135/65