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Public Act 92-0011
HB3493 Enrolled LRB9206869REks
AN ACT relating to budget implementation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
FY2002 Budget Implementation (State Finance) Act.
Section 3. Purpose. It is the purpose and subject of
this Act to make the changes in State programs relating to
State finance that are necessary to implement the State's
FY2002 budget.
Section 5. The Department of Commerce and Community
Affairs Law of the Civil Administrative Code of Illinois is
amended by changing Section 605-710 as follows:
(20 ILCS 605/605-710)
Sec. 605-710. Regional tourism development
organizations.
(a) The Department may, subject to appropriation,
provide contractual funding from the Tourism Promotion Fund
for the administrative costs of not-for-profit regional
tourism development organizations that assist the Department
in developing tourism throughout a multi-county geographical
area designated by the Department. Regional tourism
development organizations receiving funds under this Section
may be required by the Department to submit to audits of
contracts awarded by the Department to determine whether the
regional tourism development organization has performed all
contractual obligations under those contracts.
Every employee of a regional tourism development
organization receiving funds under this Section shall
disclose to the organization's governing board and to the
Department any economic interest that employee may have in
any entity with which the regional tourism development
organization has contracted or to which the regional tourism
development organization has granted funds.
(b) The Department, from moneys transferred from the
General Revenue Fund to the Tourism Promotion Fund and
appropriated from the Tourism Promotion Fund, shall first
provide funding of $5,000,000 annually to a governmental
entity with at least 2,000,000 square feet of exhibition
space that has as part of its duties the promotion of
cultural, scientific and trade exhibits and events within a
county with a population of more than 3,000,000, to be used
for any of the governmental entity's general corporate
purposes.
(Source: P.A. 90-26, eff. 7-1-97; 90-655, eff. 7-30-98;
91-239, eff. 1-1-00.)
Section 7. The Legislative Materials Act is amended by
changing Section 1 as follows:
(25 ILCS 105/1) (from Ch. 63, par. 801)
Sec. 1. Fees.
(a) The Clerk of the House of Representatives may
establish a schedule of reasonable fees to be charged for
providing copies of daily and bound journals, committee
documents, committee tape recordings, transcripts of
committee proceedings, and committee notices, for providing
copies of bills on a continuing or individual basis, and for
providing tape recordings and transcripts of floor debates
and other proceedings of the House.
(b) The Secretary of the Senate may establish a schedule
of reasonable fees to be charged for providing copies of
daily and bound journals, committee notices, for providing
copies of bills on a continuing or individual basis, and for
providing tape recordings and transcripts of floor debates
and other proceedings of the Senate.
(c) The Clerk of the House of Representatives and the
Secretary of the Senate may establish a schedule of
reasonable fees to be charged for providing live audio of
floor debates and other proceedings of the House of
Representatives and the Senate. The Clerk and the Secretary
shall have complete discretion over the distribution of live
audio under this subsection (c), including discretion over
the conditions under which live audio shall be distributed,
except that live audio shall be distributed to the General
Assembly and its staffs. Nothing in this subsection (c)
shall be construed to create an obligation on the part of the
Clerk or Secretary to provide live audio to any person or
entity other than to the General Assembly and its staffs.
(c-5) The Clerk of the House of Representatives, to the
extent authorized by the House Rules, may establish a
schedule of reasonable fees to be charged to members for the
preparation, filing, and reproduction of non-substantive
resolutions.
(c-10) Through December 31, 2002, the Clerk of the House
of Representatives may sell to a member of the House of
Representatives one or more of the chairs that comprise
member seating in the House chamber. The Clerk must charge
the original cost of the chairs.
(c-15) Through December 31, 2002, the Secretary of the
Senate may sell to a member of the Senate one or more of the
chairs that comprise member seating in the Senate chamber.
The Secretary must charge the original cost of the chairs.
(d) Receipts from all fees and charges established under
this Section subsections (a), (b), (c), and (c-5) shall be
deposited by the Clerk and the Secretary into the General
Assembly Operations Revolving Fund, a special fund in the
State treasury. Amounts in the Fund may be appropriated for
the operations of the offices of the Clerk of the House of
Representatives and the Secretary of the Senate, including
the replacement of items sold under subsections (c-10) and
(c-15).
(Source: P.A. 90-569, eff. 1-28-98.)
Section 10. The Space Needs Act is amended by changing
Section 3.06 as follows:
(25 ILCS 125/3.06) (from Ch. 63, par. 223.06)
Sec. 3.06. (a) To review and approve or disapprove all
contracts for the repair, rehabilitation, construction or
alteration of all State buildings in the Capital complex of
buildings in Springfield, Illinois, including all tunnels,
power and heating plants and surrounding grounds.
(b) To enter into all necessary contracts for the
repair, rehabilitation, construction, or alteration of any
portion of a State building in the Capitol complex used or
occupied by the legislative branch. The Commission may
delegate its authority under this subsection, in whole or in
part, to an appropriate construction agency, as defined in
the Illinois Procurement Code.
(Source: Laws 1967, p. 4139.)
Section 15. The State Finance Act is amended by changing
Sections 6z-43, 6z-45, and 8g and adding Section 6z-51 as
follows:
(30 ILCS 105/6z-43)
Sec. 6z-43. Tobacco Settlement Recovery Fund.
(a) There is created in the State Treasury a special
fund to be known as the Tobacco Settlement Recovery Fund,
into which shall be deposited all monies paid to the State
pursuant to (1) the Master Settlement Agreement entered in
the case of People of the State of Illinois v. Philip Morris,
et al. (Circuit Court of Cook County, No. 96-L13146) and (2)
any settlement with or judgment against any tobacco product
manufacturer other than one participating in the Master
Settlement Agreement in satisfaction of any released claim as
defined in the Master Settlement Agreement, as well as any
other monies as provided by law. All earnings on Fund
investments shall be deposited into the Fund. Upon the
creation of the Fund, the State Comptroller shall order the
State Treasurer to transfer into the Fund any monies paid to
the State as described in item (1) or (2) of this Section
before the creation of the Fund plus any interest earned on
the investment of those monies. The Treasurer may invest the
moneys in the Fund in the same manner, in the same types of
investments, and subject to the same limitations provided in
the Illinois Pension Code for the investment of pension funds
other than those established under Article 3 or 4 of the
Code.
(b) As soon as may be practical after June 30, 2001,
upon notification from and at the direction of the Governor,
the State Comptroller shall direct and the State Treasurer
shall transfer the unencumbered balance in the Tobacco
Settlement Recovery Fund as of June 30, 2001, as determined
by the Governor, into the Budget Stabilization Fund. The
Treasurer may invest the moneys in the Budget Stabilization
Fund in the same manner, in the same types of investments,
and subject to the same limitations provided in the Illinois
Pension Code for the investment of pension funds other than
those established under Article 3 or 4 of the Code.
(Source: P.A. 91-646, eff. 11-19-99; 91-704, eff. 7-1-00;
91-797, eff. 6-9-00; revised 6-28-00.)
(30 ILCS 105/6z-45)
Sec. 6z-45. The School Infrastructure Fund.
(a) The School Infrastructure Fund is created as a
special fund in the State Treasury.
In addition to any other deposits authorized by law,
beginning January 1, 2000, on the first day of each month, or
as soon thereafter as may be practical, the State Treasurer
and State Comptroller shall transfer the sum of $5,000,000
from the General Revenue Fund to the School Infrastructure
Fund; provided, however, that no such transfers shall be made
from July 1, 2001 through June 30, 2002.
(b) Subject to the transfer provisions set forth below,
money in the School Infrastructure Fund shall, if and when
the State of Illinois incurs any bonded indebtedness for the
construction of school improvements under the School
Construction Law, be set aside and used for the purpose of
paying and discharging annually the principal and interest on
that bonded indebtedness then due and payable, and for no
other purpose.
In addition to other transfers to the General Obligation
Bond Retirement and Interest Fund made pursuant to Section 15
of the General Obligation Bond Act, upon each delivery of
bonds issued for construction of school improvements under
the School Construction Law, the State Comptroller shall
compute and certify to the State Treasurer the total amount
of principal of, interest on, and premium, if any, on such
bonds during the then current and each succeeding fiscal
year.
On or before the last day of each month, the State
Treasurer and State Comptroller shall transfer from the
School Infrastructure Fund to the General Obligation Bond
Retirement and Interest Fund an amount sufficient to pay the
aggregate of the principal of, interest on, and premium, if
any, on the bonds payable on their next payment date, divided
by the number of monthly transfers occurring between the last
previous payment date (or the delivery date if no payment
date has yet occurred) and the next succeeding payment date.
(c) The surplus, if any, in the School Infrastructure
Fund after the payment of principal and interest on that
bonded indebtedness then annually due shall, subject to
appropriation, be used as follows:
First - to make 3 payments to the School Technology
Revolving Loan Fund as follows:
Transfer of $30,000,000 in fiscal year 1999;
Transfer of $20,000,000 in fiscal year 2000; and
Transfer of $10,000,000 in fiscal year 2001.
Second - to pay the expenses of the State Board of
Education and the Capital Development Board in administering
programs under the School Construction Law, the total
expenses not to exceed $1,200,000 in any fiscal year.
Third - to pay any amounts due for grants for school
construction projects and debt service under the School
Construction Law.
Fourth - to pay any amounts due for grants for school
maintenance projects under the School Construction Law.
(Source: P.A. 90-548, eff. 1-1-98; 90-587, eff. 7-1-98;
91-38, eff. 6-15-99; 91-711, eff. 7-1-00.)
(30 ILCS 105/6z-51 new)
Sec. 6z-51. Budget Stabilization Fund.
(a) The Budget Stabilization Fund, a special fund in the
State Treasury, shall consist of moneys appropriated or
transferred to that Fund, as provided in Section 6z-43 and as
otherwise provided by law.
(b) The State Comptroller may direct the State Treasurer
to transfer moneys from the Budget Stabilization Fund to the
General Revenue Fund in order to meet deficits resulting from
timing variations between disbursements and the receipt of
funds within a fiscal year. Any moneys so borrowed shall be
repaid by June 30 of the fiscal year in which they were
borrowed.
(30 ILCS 105/8g)
Sec. 8g. Transfers from General Revenue Fund.
(a) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $10,000,000 from the
General Revenue Fund to the Motor Vehicle License Plate Fund
created by Senate Bill 1028 of the 91st General Assembly.
(b) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $25,000,000 from the
General Revenue Fund to the Fund for Illinois' Future created
by Senate Bill 1066 of the 91st General Assembly.
(c) In addition to any other transfers that may be
provided for by law, on August 30 of each fiscal year's
license period, the Illinois Liquor Control Commission shall
direct and the State Comptroller and State Treasurer shall
transfer from the General Revenue Fund to the Youth
Alcoholism and Substance Abuse Prevention Fund an amount
equal to the number of retail liquor licenses issued for that
fiscal year multiplied by $50.
(d) The payments to programs required under subsection
(d) of Section 28.1 of the Horse Racing Act of 1975 shall be
made, pursuant to appropriation, from the special funds
referred to in the statutes cited in that subsection, rather
than directly from the General Revenue Fund.
Beginning January 1, 2000, on the first day of each
month, or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall
transfer from the General Revenue Fund to each of the special
funds from which payments are to be made under Section
28.1(d) of the Horse Racing Act of 1975 an amount equal to
1/12 of the annual amount required for those payments from
that special fund, which annual amount shall not exceed the
annual amount for those payments from that special fund for
the calendar year 1998. The special funds to which transfers
shall be made under this subsection (d) include, but are not
necessarily limited to, the Agricultural Premium Fund; the
Metropolitan Exposition Auditorium and Office Building Fund;
the Fair and Exposition Fund; the Standardbred Breeders Fund;
the Thoroughbred Breeders Fund; and the Illinois Veterans'
Rehabilitation Fund.
(e) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, but in no event later than June 30, 2000, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $15,000,000 from the General Revenue Fund
to the Fund for Illinois' Future.
(f) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, but in no event later than June 30, 2000, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $70,000,000 from the General Revenue Fund
to the Long-Term Care Provider Fund.
(f-1) In fiscal year 2002, in addition to any other
transfers that may be provided for by law, at the direction
of and upon notification from the Governor, the State
Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $160,000,000 from
the General Revenue Fund to the Long-Term Care Provider Fund.
(g) In addition to any other transfers that may be
provided for by law, on July 1, 2001, or as soon thereafter
as may be practical, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $1,200,000 from
the General Revenue Fund to the Violence Prevention Fund.
(h) In each of fiscal years 2002 through 2007, but not
thereafter, in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and
the State Treasurer shall transfer $5,000,000 from the
General Revenue Fund to the Tourism Promotion Fund.
(i) On or after July 1, 2001 and until May 1, 2002, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall
be re-transferred by the State Comptroller and the State
Treasurer from the Tobacco Settlement Recovery Fund to the
General Revenue Fund at the direction of and upon
notification from the Governor, but in any event on or before
June 30, 2002.
(j) On or after July 1, 2001 and no later than June 30,
2002, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from
the Governor, the State Comptroller shall direct and the
State Treasurer shall transfer amounts not to exceed the
following sums into the Statistical Services Revolving Fund:
From the General Revenue Fund............... $8,450,000
From the Public Utility Fund................ 1,700,000
From the Transportation Regulatory Fund..... 2,650,000
From the Title III Social Security and
Employment Fund........................... 3,700,000
From the Professions Indirect Cost Fund..... 4,050,000
From the Underground Storage Tank Fund...... 550,000
From the Agricultural Premium Fund.......... 750,000
From the State Pensions Fund................ 200,000
From the Road Fund.......................... 2,000,000
From the Health Facilities
Planning Fund............................. 1,000,000
From the Savings and Residential Finance
Regulatory Fund........................... 130,800
From the Appraisal Administration Fund...... 28,600
From the Pawnbroker Regulation Fund......... 3,600
From the Auction Regulation
Administration Fund....................... 35,800
From the Bank and Trust Company Fund........ 634,800
From the Real Estate License
Administration Fund....................... 313,600
(Source: P.A. 91-25, eff. 6-9-99; 91-704, eff. 5-17-00.)
Section 20. The Illinois Procurement Code is amended by
adding Section 30-43 as follows:
(30 ILCS 500/30-43 new)
Sec. 30-43. Capitol complex construction.
(a) Any construction agency seeking to award or let a
contract for construction or construction-related services
relating to a State building within the Capitol complex (as
defined in the Space Needs Act) that is used or occupied by
the legislative branch, other than for emergency procurement,
must give written notice of that intent to the Space Needs
Commission at least 30 days before beginning the competitive
selection process.
(b) Before making a small purchase or a sole source or
emergency procurement of construction or construction-related
services relating to a State building within the Capitol
complex (as defined in the Space Needs Act) that is used or
occupied by the legislative branch, a construction agency
must submit to the Procurement Policy Board in writing its
reasonings for determination of the procurement as a small
purchase or a sole source or emergency procurement. Within
14 business days after receiving a written submission under
this subsection, the Procurement Policy Board must review and
approve or disapprove the procurement.
(c) This Section does not require any delay in the
making of emergency repairs that require immediate action, to
the extent necessary to undertake that immediate action.
Section 25. The State Property Control Act is amended by
adding Section 15 as follows:
(30 ILCS 605/15 new)
Sec. 15. Items sold to General Assembly members. This
Act does not apply to items sold to General Assembly members
under subsections (c-10) and (c-15) of Section 1 of the
Legislative Materials Act.
Section 30. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
(35 ILCS 5/901) (from Ch. 120, par. 9-901)
Sec. 901. Collection Authority.
(a) In general.
The Department shall collect the taxes imposed by this
Act. The Department shall collect certified past due child
support amounts under Section 2505-650 of the Department of
Revenue Law (20 ILCS 2505/2505-650). Except as provided in
subsections (c) and (e) of this Section, money collected
pursuant to subsections (a) and (b) of Section 201 of this
Act shall be paid into the General Revenue Fund in the State
treasury; money collected pursuant to subsections (c) and (d)
of Section 201 of this Act shall be paid into the Personal
Property Tax Replacement Fund, a special fund in the State
Treasury; and money collected under Section 2505-650 of the
Department of Revenue Law (20 ILCS 2505/2505-650) shall be
paid into the Child Support Enforcement Trust Fund, a special
fund outside the State Treasury, or to the State Disbursement
Unit established under Section 10-26 of the Illinois Public
Aid Code, as directed by the Department of Public Aid.
(b) Local Governmental Distributive Fund.
Beginning August 1, 1969, and continuing through June 30,
1994, the Treasurer shall transfer each month from the
General Revenue Fund to a special fund in the State treasury,
to be known as the "Local Government Distributive Fund", an
amount equal to 1/12 of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
during the preceding month. Beginning July 1, 1994, and
continuing through June 30, 1995, the Treasurer shall
transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to 1/11 of
the net revenue realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act during the preceding
month. Beginning July 1, 1995, the Treasurer shall transfer
each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to 1/10 of the
net revenue realized from the tax imposed by subsections (a)
and (b) of Section 201 of the Illinois Income Tax Act during
the preceding month. Net revenue realized for a month shall
be defined as the revenue from the tax imposed by subsections
(a) and (b) of Section 201 of this Act which is deposited in
the General Revenue Fund, the Educational Assistance Fund and
the Income Tax Surcharge Local Government Distributive Fund
during the month minus the amount paid out of the General
Revenue Fund in State warrants during that same month as
refunds to taxpayers for overpayment of liability under the
tax imposed by subsections (a) and (b) of Section 201 of this
Act.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter,
the Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2),
and (3), of Section 201 of this Act into a fund in the
State treasury known as the Income Tax Refund Fund. The
Department shall deposit 6% of such amounts during the
period beginning January 1, 1989 and ending on June 30,
1989. Beginning with State fiscal year 1990 and for each
fiscal year thereafter, the percentage deposited into the
Income Tax Refund Fund during a fiscal year shall be the
Annual Percentage. For fiscal years 1999 through 2001,
the Annual Percentage shall be 7.1%. For all other
fiscal years, the Annual Percentage shall be calculated
as a fraction, the numerator of which shall be the amount
of refunds approved for payment by the Department during
the preceding fiscal year as a result of overpayment of
tax liability under subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act plus the amount of such
refunds remaining approved but unpaid at the end of the
preceding fiscal year, minus the amounts transferred into
the Income Tax Refund Fund from the Tobacco Settlement
Recovery Fund, and the denominator of which shall be the
amounts which will be collected pursuant to subsections
(a) and (b)(1), (2), and (3) of Section 201 of this Act
during the preceding fiscal year; except that in State
fiscal year 2002, the Annual Percentage shall in no event
exceed 7.6%. The Director of Revenue shall certify the
Annual Percentage to the Comptroller on the last business
day of the fiscal year immediately preceding the fiscal
year for which it is to be effective.
(2) Beginning on January 1, 1989 and thereafter,
the Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(6), (7),
and (8), (c) and (d) of Section 201 of this Act into a
fund in the State treasury known as the Income Tax Refund
Fund. The Department shall deposit 18% of such amounts
during the period beginning January 1, 1989 and ending on
June 30, 1989. Beginning with State fiscal year 1990 and
for each fiscal year thereafter, the percentage deposited
into the Income Tax Refund Fund during a fiscal year
shall be the Annual Percentage. For fiscal years 1999,
2000, and 2001, the Annual Percentage shall be 19%. For
all other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result
of overpayment of tax liability under subsections (a) and
(b)(6), (7), and (8), (c) and (d) of Section 201 of this
Act plus the amount of such refunds remaining approved
but unpaid at the end of the preceding fiscal year, and
the denominator of which shall be the amounts which will
be collected pursuant to subsections (a) and (b)(6), (7),
and (8), (c) and (d) of Section 201 of this Act during
the preceding fiscal year; except that in State fiscal
year 2002, the Annual Percentage shall in no event exceed
23%. The Director of Revenue shall certify the Annual
Percentage to the Comptroller on the last business day of
the fiscal year immediately preceding the fiscal year for
which it is to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i)
$35,000,000 in January, 2001, (ii) $35,000,000 in
January, 2002, and (iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income
Tax Refund Fund shall be expended exclusively for the
purpose of paying refunds resulting from overpayment of
tax liability under Section 201 of this Act, for paying
rebates under Section 208.1 in the event that the amounts
in the Homeowners' Tax Relief Fund are insufficient for
that purpose, and for making transfers pursuant to this
subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to
the extent that amounts collected pursuant to Section 201
of this Act and transfers pursuant to this subsection (d)
and item (3) of subsection (c) have been deposited and
retained in the Fund.
(3) As soon as possible after the end of each
fiscal year, the Director shall order transferred and the
State Treasurer and State Comptroller shall transfer from
the Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year.
(4) As soon as possible after the end of each
fiscal year, the Director shall order transferred and the
State Treasurer and State Comptroller shall transfer from
the Personal Property Tax Replacement Fund to the Income
Tax Refund Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount of
refunds resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year
over the amount collected pursuant to subsections (c) and
(d) of Section 201 of this Act deposited into the Income
Tax Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal
year 1999 and of each fiscal year thereafter, the
Director shall order transferred and the State Treasurer
and State Comptroller shall transfer from the Income Tax
Refund Fund to the General Revenue Fund any surplus
remaining in the Income Tax Refund Fund as of the end of
such fiscal year; excluding for fiscal years 2000, 2001,
and 2002 amounts attributable to transfers under item (3)
of subsection (c) less refunds resulting from the earned
income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this
Section.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund.
On July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 7.3% into the Education Assistance
Fund in the State Treasury. Beginning July 1, 1991, and
continuing through January 31, 1993, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act, minus deposits into the Income Tax
Refund Fund, the Department shall deposit 3.0% into the
Income Tax Surcharge Local Government Distributive Fund in
the State Treasury. Beginning February 1, 1993 and
continuing through June 30, 1993, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act, minus deposits into the Income Tax
Refund Fund, the Department shall deposit 4.4% into the
Income Tax Surcharge Local Government Distributive Fund in
the State Treasury. Beginning July 1, 1993, and continuing
through June 30, 1994, of the amounts collected under
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, the Department
shall deposit 1.475% into the Income Tax Surcharge Local
Government Distributive Fund in the State Treasury.
(Source: P.A. 90-613, eff. 7-9-98; 90-655, eff. 7-30-98;
91-212, eff. 7-20-99; 91-239, eff. 1-1-00; 91-700, eff.
5-11-00; 91-704, eff. 7-1-00; 91-712, eff. 7-1-00; revised
6-28-00.)
Section 35. The Public Utilities Act is amended by
changing Section 2-202 as follows:
(220 ILCS 5/2-202) (from Ch. 111 2/3, par. 2-202)
Sec. 2-202. Policy; Public Utility Fund; tax.
(a) It is declared to be the public policy of this State
that in order to maintain and foster the effective regulation
of public utilities under this Act in the interests of the
People of the State of Illinois and the public utilities as
well, the public utilities subject to regulation under this
Act and which enjoy the privilege of operating as public
utilities in this State, shall bear the expense of
administering this Act by means of a tax on such privilege
measured by the annual gross revenue of such public utilities
in the manner provided in this Section. For purposes of this
Section, "expense of administering this Act" includes any
costs incident to studies, whether made by the Commission or
under contract entered into by the Commission, concerning
environmental pollution problems caused or contributed to by
public utilities and the means for eliminating or abating
those problems. Such proceeds shall be deposited in the
Public Utility Fund in the State treasury.
(b) All of the ordinary and contingent expenses of the
Commission incident to the administration of this Act shall
be paid out of the Public Utility Fund except the
compensation of the members of the Commission which shall be
paid from the General Revenue Fund. Notwithstanding other
provisions of this Act to the contrary, the ordinary and
contingent expenses of the Commission incident to the
administration of the Illinois Commercial Transportation Law
may be paid from appropriations from the Public Utility Fund
through the end of fiscal year 1986.
(c) A tax is imposed upon each public utility subject to
the provisions of this Act equal to .08% of its gross revenue
for each calendar year commencing with the calendar year
beginning January 1, 1982, except that the Commission may, by
rule, establish a different rate no greater than 0.1%. For
purposes of this Section, "gross revenue" shall not include
revenue from the production, transmission, distribution,
sale, delivery, or furnishing of electricity. "Gross revenue"
shall not include amounts paid by telecommunications
retailers under the Telecommunications Municipal
Infrastructure Maintenance Fee Act.
(d) Annual gross revenue returns shall be filed in
accordance with paragraph (1) or (2) of this subsection (d).
(1) Except as provided in paragraph (2) of this
subsection (d), on or before January 10 of each year each
public utility subject to the provisions of this Act
shall file with the Commission an estimated annual gross
revenue return containing an estimate of the amount of
its gross revenue for the calendar year commencing
January 1 of said year and a statement of the amount of
tax due for said calendar year on the basis of that
estimate. Public utilities may also file revised returns
containing updated estimates and updated amounts of tax
due during the calendar year. These revised returns, if
filed, shall form the basis for quarterly payments due
during the remainder of the calendar year. In addition,
on or before February 15 of each year, each public
utility shall file an amended return showing the actual
amount of gross revenues shown by the company's books and
records as of December 31 of the previous year. Forms and
instructions for such estimated, revised, and amended
returns shall be devised and supplied by the Commission.
(2) Beginning January 1, 1993, the requirements of
paragraph (1) of this subsection (d) shall not apply to
any public utility in any calendar year for which the
total tax the public utility owes under this Section is
less than $1,000. For such public utilities with respect
to such years, the public utility shall file with the
Commission, on or before January 31 of the following
year, an annual gross revenue return for the year and a
statement of the amount of tax due for that year on the
basis of such a return. Forms and instructions for such
returns and corrected returns shall be devised and
supplied by the Commission.
(e) All returns submitted to the Commission by a public
utility as provided in this subsection (e) or subsection (d)
of this Section shall contain or be verified by a written
declaration by an appropriate officer of the public utility
that the return is made under the penalties of perjury. The
Commission may audit each such return submitted and may,
under the provisions of Section 5-101 of this Act, take such
measures as are necessary to ascertain the correctness of the
returns submitted. The Commission has the power to direct the
filing of a corrected return by any utility which has filed
an incorrect return and to direct the filing of a return by
any utility which has failed to submit a return. A
taxpayer's signing a fraudulent return under this Section is
perjury, as defined in Section 32-2 of the Criminal Code of
1961.
(f) (1) For all public utilities subject to paragraph
(1) of subsection (d), at least one quarter of the annual
amount of tax due under subsection (c) shall be paid to the
Commission on or before the tenth day of January, April,
July, and October of the calendar year subject to tax. In
the event that an adjustment in the amount of tax due should
be necessary as a result of the filing of an amended or
corrected return under subsection (d) or subsection (e) of
this Section, the amount of any deficiency shall be paid by
the public utility together with the amended or corrected
return and the amount of any excess shall, after the filing
of a claim for credit by the public utility, be returned to
the public utility in the form of a credit memorandum in the
amount of such excess or be refunded to the public utility in
accordance with the provisions of subsection (k) of this
Section. However, if such deficiency or excess is less than
$1, then the public utility need not pay the deficiency and
may not claim a credit.
(2) Any public utility subject to paragraph (2) of
subsection (d) shall pay the amount of tax due under
subsection (c) on or before January 31 next following the end
of the calendar year subject to tax. In the event that an
adjustment in the amount of tax due should be necessary as a
result of the filing of a corrected return under subsection
(e), the amount of any deficiency shall be paid by the public
utility at the time the corrected return is filed. Any excess
tax payment by the public utility shall be returned to it
after the filing of a claim for credit, in the form of a
credit memorandum in the amount of the excess. However, if
such deficiency or excess is less than $1, the public utility
need not pay the deficiency and may not claim a credit.
(g) Each installment or required payment of the tax
imposed by subsection (c) becomes delinquent at midnight of
the date that it is due. Failure to make a payment as
required by this Section shall result in the imposition of a
late payment penalty, an underestimation penalty, or both, as
provided by this subsection. The late payment penalty shall
be the greater of:
(1) $25 for each month or portion of a month that
the installment or required payment is unpaid or
(2) an amount equal to the difference between what
should have been paid on the due date, based upon the
most recently filed estimate, and what was actually paid,
times 1%, for each month or portion of a month that the
installment or required payment goes unpaid. This
penalty may be assessed as soon as the installment or
required payment becomes delinquent.
The underestimation penalty shall apply to those public
utilities subject to paragraph (1) of subsection (d) and
shall be calculated after the filing of the amended return.
It shall be imposed if the amount actually paid on any of the
dates specified in subsection (f) is not equal to at least
one-fourth of the amount actually due for the year, and shall
equal the greater of:
(1) $25 for each month or portion of a month that
the amount due is unpaid or
(2) an amount equal to the difference between what
should have been paid, based on the amended return, and
what was actually paid as of the date specified in
subsection (f), times a percentage equal to 1/12 of the
sum of 10% and the percentage most recently established
by the Commission for interest to be paid on customer
deposits under 83 Ill. Adm. Code 280.70(e)(1), for each
month or portion of a month that the amount due goes
unpaid, except that no underestimation penalty shall be
assessed if the amount actually paid on each of the dates
specified in subsection (f) was based on an estimate of
gross revenues at least equal to the actual gross
revenues for the previous year. The Commission may
enforce the collection of any delinquent installment or
payment, or portion thereof by legal action or in any
other manner by which the collection of debts due the
State of Illinois may be enforced under the laws of this
State. The executive director or his designee may excuse
the payment of an assessed penalty if he determines that
enforced collection of the penalty would be unjust.
(h) All sums collected by the Commission under the
provisions of this Section shall be paid promptly after the
receipt of the same, accompanied by a detailed statement
thereof, into the Public Utility Fund in the State treasury.
(i) During the month of October of each odd-numbered
year the Commission shall:
(1) determine the amount of all moneys deposited in
the Public Utility Fund during the preceding fiscal
biennium plus the balance, if any, in that fund at the
beginning of that biennium;
(2) determine the sum total of the following items:
(A) all moneys expended or obligated against
appropriations made from the Public Utility Fund during
the preceding fiscal biennium, plus (B) the sum of the
credit memoranda then outstanding against the Public
Utility Fund, if any; and
(3) determine the amount, if any, by which the sum
determined as provided in item (1) exceeds the amount
determined as provided in item (2).
If the amount determined as provided in item (3) of this
subsection exceeds $5,000,000 $2,500,000, the Commission
shall then compute the proportionate amount, if any, which
(x) the tax paid hereunder by each utility during the
preceding biennium, and (y) the amount paid into the Public
Utility Fund during the preceding biennium by the Department
of Revenue pursuant to Sections 2-9 and 2-11 of the
Electricity Excise Tax Law, bears to the difference between
the amount determined as provided in item (3) of this
subsection (i) and $5,000,000 $2,500,000. The Commission
shall cause the proportionate amount determined with respect
to payments made under the Electricity Excise Tax Law to be
transferred into the General Revenue Fund in the State
Treasury, and notify each public utility that it may file
during the 3 month period after the date of notification a
claim for credit for the proportionate amount determined with
respect to payments made hereunder by the public utility. If
the proportionate amount is less than $10, no notification
will be sent by the Commission, and no right to a claim
exists as to that amount. Upon the filing of a claim for
credit within the period provided, the Commission shall issue
a credit memorandum in such amount to such public utility.
Any claim for credit filed after the period provided for in
this Section is void.
(j) Credit memoranda issued pursuant to subsection (f)
and credit memoranda issued after notification and filing
pursuant to subsection (i) may be applied for the 2 year
period from the date of issuance, against the payment of any
amount due during that period under the tax imposed by
subsection (c), or, subject to reasonable rule of the
Commission including requirement of notification, may be
assigned to any other public utility subject to regulation
under this Act. Any application of credit memoranda after the
period provided for in this Section is void.
(k) The chairman or executive director may make refund
of fees, taxes or other charges whenever he shall determine
that the person or public utility will not be liable for
payment of such fees, taxes or charges during the next 24
months and he determines that the issuance of a credit
memorandum would be unjust.
(Source: P.A. 90-561, eff. 8-1-98; 90-562, 12-16-97; 90-655,
eff. 7-30-98.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 31, 2001.
Approved June 11, 2001.
Effective June 11, 2001.
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