Sen. Mattie Hunter

Filed: 5/28/2019

 

 


 

 


 
10100SB0485sam001LRB101 04248 AWJ 61297 a

1
AMENDMENT TO SENATE BILL 485

2    AMENDMENT NO. ______. Amend Senate Bill 485 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Governmental Ethics Act is amended
5by changing Section 4A-101 as follows:
 
6    (5 ILCS 420/4A-101)  (from Ch. 127, par. 604A-101)
7    Sec. 4A-101. Persons required to file. The following
8persons shall file verified written statements of economic
9interests, as provided in this Article:
10        (a) Members of the General Assembly and candidates for
11    nomination or election to the General Assembly.
12        (b) Persons holding an elected office in the Executive
13    Branch of this State, and candidates for nomination or
14    election to these offices.
15        (c) Members of a Commission or Board created by the
16    Illinois Constitution, and candidates for nomination or

 

 

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1    election to such Commission or Board.
2        (d) Persons whose appointment to office is subject to
3    confirmation by the Senate and persons appointed by the
4    Governor to any other position on a board or commission
5    described in subsection (a) of Section 15 of the
6    Gubernatorial Boards and Commissions Act.
7        (e) Holders of, and candidates for nomination or
8    election to, the office of judge or associate judge of the
9    Circuit Court and the office of judge of the Appellate or
10    Supreme Court.
11        (f) Persons who are employed by any branch, agency,
12    authority or board of the government of this State,
13    including but not limited to, the Illinois State Toll
14    Highway Authority, the Illinois Housing Development
15    Authority, the Illinois Community College Board, and
16    institutions under the jurisdiction of the Board of
17    Trustees of the University of Illinois, Board of Trustees
18    of Southern Illinois University, Board of Trustees of
19    Chicago State University, Board of Trustees of Eastern
20    Illinois University, Board of Trustees of Governors
21    Governor's State University, Board of Trustees of Illinois
22    State University, Board of Trustees of Northeastern
23    Illinois University, Board of Trustees of Northern
24    Illinois University, Board of Trustees of Western Illinois
25    University, or Board of Trustees of the Illinois
26    Mathematics and Science Academy, and are compensated for

 

 

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1    services as employees and not as independent contractors
2    and who:
3            (1) are, or function as, the head of a department,
4        commission, board, division, bureau, authority or
5        other administrative unit within the government of
6        this State, or who exercise similar authority within
7        the government of this State;
8            (2) have direct supervisory authority over, or
9        direct responsibility for the formulation,
10        negotiation, issuance or execution of contracts
11        entered into by the State in the amount of $5,000 or
12        more;
13            (3) have authority for the issuance or
14        promulgation of rules and regulations within areas
15        under the authority of the State;
16            (4) have authority for the approval of
17        professional licenses;
18            (5) have responsibility with respect to the
19        financial inspection of regulated nongovernmental
20        entities;
21            (6) adjudicate, arbitrate, or decide any judicial
22        or administrative proceeding, or review the
23        adjudication, arbitration or decision of any judicial
24        or administrative proceeding within the authority of
25        the State;
26            (7) have supervisory responsibility for 20 or more

 

 

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1        employees of the State;
2            (8) negotiate, assign, authorize, or grant naming
3        rights or sponsorship rights regarding any property or
4        asset of the State, whether real, personal, tangible,
5        or intangible; or
6            (9) have responsibility with respect to the
7        procurement of goods or services.
8        (g) Persons who are elected to office in a unit of
9    local government, and candidates for nomination or
10    election to that office, including regional
11    superintendents of school districts.
12        (h) Persons appointed to the governing board of a unit
13    of local government, or of a special district, and persons
14    appointed to a zoning board, or zoning board of appeals, or
15    to a regional, county, or municipal plan commission, or to
16    a board of review of any county, and persons appointed to
17    the Board of the Metropolitan Public Pier and Exposition
18    Authority and any Trustee appointed under Section 22 of the
19    Metropolitan Public Pier and Exposition Authority Act, and
20    persons appointed to a board or commission of a unit of
21    local government who have authority to authorize the
22    expenditure of public funds. This subsection does not apply
23    to members of boards or commissions who function in an
24    advisory capacity.
25        (i) Persons who are employed by a unit of local
26    government and are compensated for services as employees

 

 

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1    and not as independent contractors and who:
2            (1) are, or function as, the head of a department,
3        division, bureau, authority or other administrative
4        unit within the unit of local government, or who
5        exercise similar authority within the unit of local
6        government;
7            (2) have direct supervisory authority over, or
8        direct responsibility for the formulation,
9        negotiation, issuance or execution of contracts
10        entered into by the unit of local government in the
11        amount of $1,000 or greater;
12            (3) have authority to approve licenses and permits
13        by the unit of local government; this item does not
14        include employees who function in a ministerial
15        capacity;
16            (4) adjudicate, arbitrate, or decide any judicial
17        or administrative proceeding, or review the
18        adjudication, arbitration or decision of any judicial
19        or administrative proceeding within the authority of
20        the unit of local government;
21            (5) have authority to issue or promulgate rules and
22        regulations within areas under the authority of the
23        unit of local government; or
24            (6) have supervisory responsibility for 20 or more
25        employees of the unit of local government.
26        (j) Persons on the Board of Trustees of the Illinois

 

 

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1    Mathematics and Science Academy.
2        (k) Persons employed by a school district in positions
3    that require that person to hold an administrative or a
4    chief school business official endorsement.
5        (l) Special government agents. A "special government
6    agent" is a person who is directed, retained, designated,
7    appointed, or employed, with or without compensation, by or
8    on behalf of a statewide executive branch constitutional
9    officer to make an ex parte communication under Section
10    5-50 of the State Officials and Employees Ethics Act or
11    Section 5-165 of the Illinois Administrative Procedure
12    Act.
13        (m) Members of the board of commissioners of any flood
14    prevention district created under the Flood Prevention
15    District Act or the Beardstown Regional Flood Prevention
16    District Act.
17        (n) Members of the board of any retirement system or
18    investment board established under the Illinois Pension
19    Code, if not required to file under any other provision of
20    this Section.
21        (o) Members of the board of any pension fund
22    established under the Illinois Pension Code, if not
23    required to file under any other provision of this Section.
24        (p) Members of the investment advisory panel created
25    under Section 20 of the Illinois Prepaid Tuition Act.
26    This Section shall not be construed to prevent any unit of

 

 

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1local government from enacting financial disclosure
2requirements that mandate more information than required by
3this Act.
4(Source: P.A. 96-6, eff. 4-3-09; 96-543, eff. 8-17-09; 96-555,
5eff. 8-18-09; 96-1000, eff. 7-2-10; 97-309, eff. 8-11-11;
697-754, eff. 7-6-12; revised 10-10-18.)
 
7    Section 10. The Illinois State Auditing Act is amended by
8changing Section 3-1 as follows:
 
9    (30 ILCS 5/3-1)  (from Ch. 15, par. 303-1)
10    Sec. 3-1. Jurisdiction of Auditor General. The Auditor
11General has jurisdiction over all State agencies to make post
12audits and investigations authorized by or under this Act or
13the Constitution.
14    The Auditor General has jurisdiction over local government
15agencies and private agencies only:
16        (a) to make such post audits authorized by or under
17    this Act as are necessary and incidental to a post audit of
18    a State agency or of a program administered by a State
19    agency involving public funds of the State, but this
20    jurisdiction does not include any authority to review local
21    governmental agencies in the obligation, receipt,
22    expenditure or use of public funds of the State that are
23    granted without limitation or condition imposed by law,
24    other than the general limitation that such funds be used

 

 

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1    for public purposes;
2        (b) to make investigations authorized by or under this
3    Act or the Constitution; and
4        (c) to make audits of the records of local government
5    agencies to verify actual costs of state-mandated programs
6    when directed to do so by the Legislative Audit Commission
7    at the request of the State Board of Appeals under the
8    State Mandates Act.
9    In addition to the foregoing, the Auditor General may
10conduct an audit of the Metropolitan Public Pier and Exposition
11Authority, the Regional Transportation Authority, the Suburban
12Bus Division, the Commuter Rail Division and the Chicago
13Transit Authority and any other subsidized carrier when
14authorized by the Legislative Audit Commission. Such audit may
15be a financial, management or program audit, or any combination
16thereof.
17    The audit shall determine whether they are operating in
18accordance with all applicable laws and regulations. Subject to
19the limitations of this Act, the Legislative Audit Commission
20may by resolution specify additional determinations to be
21included in the scope of the audit.
22    In addition to the foregoing, the Auditor General must also
23conduct a financial audit of the Illinois Sports Facilities
24Authority's expenditures of public funds in connection with the
25reconstruction, renovation, remodeling, extension, or
26improvement of all or substantially all of any existing

 

 

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1"facility", as that term is defined in the Illinois Sports
2Facilities Authority Act.
3    The Auditor General may also conduct an audit, when
4authorized by the Legislative Audit Commission, of any hospital
5which receives 10% or more of its gross revenues from payments
6from the State of Illinois, Department of Healthcare and Family
7Services (formerly Department of Public Aid), Medical
8Assistance Program.
9    The Auditor General is authorized to conduct financial and
10compliance audits of the Illinois Distance Learning Foundation
11and the Illinois Conservation Foundation.
12    As soon as practical after the effective date of this
13amendatory Act of 1995, the Auditor General shall conduct a
14compliance and management audit of the City of Chicago and any
15other entity with regard to the operation of Chicago O'Hare
16International Airport, Chicago Midway Airport and Merrill C.
17Meigs Field. The audit shall include, but not be limited to, an
18examination of revenues, expenses, and transfers of funds;
19purchasing and contracting policies and practices; staffing
20levels; and hiring practices and procedures. When completed,
21the audit required by this paragraph shall be distributed in
22accordance with Section 3-14.
23    The Auditor General shall conduct a financial and
24compliance and program audit of distributions from the
25Municipal Economic Development Fund during the immediately
26preceding calendar year pursuant to Section 8-403.1 of the

 

 

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1Public Utilities Act at no cost to the city, village, or
2incorporated town that received the distributions.
3    The Auditor General must conduct an audit of the Health
4Facilities and Services Review Board pursuant to Section 19.5
5of the Illinois Health Facilities Planning Act.
6    The Auditor General of the State of Illinois shall annually
7conduct or cause to be conducted a financial and compliance
8audit of the books and records of any county water commission
9organized pursuant to the Water Commission Act of 1985 and
10shall file a copy of the report of that audit with the Governor
11and the Legislative Audit Commission. The filed audit shall be
12open to the public for inspection. The cost of the audit shall
13be charged to the county water commission in accordance with
14Section 6z-27 of the State Finance Act. The county water
15commission shall make available to the Auditor General its
16books and records and any other documentation, whether in the
17possession of its trustees or other parties, necessary to
18conduct the audit required. These audit requirements apply only
19through July 1, 2007.
20    The Auditor General must conduct audits of the Rend Lake
21Conservancy District as provided in Section 25.5 of the River
22Conservancy Districts Act.
23    The Auditor General must conduct financial audits of the
24Southeastern Illinois Economic Development Authority as
25provided in Section 70 of the Southeastern Illinois Economic
26Development Authority Act.

 

 

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1    The Auditor General shall conduct a compliance audit in
2accordance with subsections (d) and (f) of Section 30 of the
3Innovation Development and Economy Act.
4(Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09;
596-939, eff. 6-24-10.)
 
6    Section 15. The State Finance Act is amended by changing
7Sections 8.25 and 8.25f as follows:
 
8    (30 ILCS 105/8.25)  (from Ch. 127, par. 144.25)
9    Sec. 8.25. Build Illinois Fund; uses.
10    (A) All moneys in the Build Illinois Fund shall be
11transferred, appropriated, and used only for the purposes
12authorized by and subject to the limitations and conditions
13prescribed by this Section. There are established the following
14accounts in the Build Illinois Fund: the McCormick Place
15Account, the Build Illinois Bond Account, the Build Illinois
16Purposes Account, the Park and Conservation Fund Account, and
17the Tourism Advertising and Promotion Account. Amounts
18deposited into the Build Illinois Fund consisting of 1.55%
19before July 1, 1986, and 1.75% on and after July 1, 1986, of
20moneys received by the Department of Revenue under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act, and all amounts deposited
24therein under Section 28 of the Illinois Horse Racing Act of

 

 

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11975, Section 4.05 of the Chicago World's Fair - 1992 Authority
2Act, and Sections 3 and 6 of the Hotel Operators' Occupation
3Tax Act, shall be credited initially to the McCormick Place
4Account and all other amounts deposited into the Build Illinois
5Fund shall be credited initially to the Build Illinois Bond
6Account. Of the amounts initially so credited to the McCormick
7Place Account in each month, the amount that is to be
8transferred in that month to the Metropolitan Fair and
9Exposition Authority Improvement Bond Fund, as provided below,
10shall remain credited to the McCormick Place Account, and all
11amounts initially so credited in that month in excess thereof
12shall next be credited to the Build Illinois Bond Account. Of
13the amounts credited to the Build Illinois Bond Account in each
14month, the amount that is to be transferred in that month to
15the Build Illinois Bond Retirement and Interest Fund, as
16provided below, shall remain credited to the Build Illinois
17Bond Account, and all amounts so credited in each month in
18excess thereof shall next be credited monthly to the other
19accounts in the following order of priority: first, to the
20Build Illinois Purposes Account, (a) 1/12, or in the case of
21fiscal year 1986, 1/9, of the fiscal year amounts authorized to
22be transferred to the Build Illinois Purposes Fund as provided
23below plus (b) any cumulative deficiency in those transfers for
24prior months; second, 1/12 of $10,000,000, plus any cumulative
25deficiency in those transfers for prior months, to the Park and
26Conservation Fund Account; and third, to the General Revenue

 

 

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1Fund in the State Treasury all amounts that remain in the Build
2Illinois Fund on the last day of each month and are not
3credited to any account in that Fund.
4    Transfers from the McCormick Place Account in the Build
5Illinois Fund shall be made as follows:
6    Beginning with fiscal year 1985 and continuing for each
7fiscal year thereafter, the Metropolitan Public Pier and
8Exposition Authority shall annually certify to the State
9Comptroller and State Treasurer the amount necessary and
10required during the fiscal year with respect to which the
11certification is made to pay the debt service requirements
12(including amounts to be paid with respect to arrangements to
13provide additional security or liquidity) on all outstanding
14bonds and notes, including refunding bonds (herein
15collectively referred to as bonds) of issues in the aggregate
16amount (excluding the amount of any refunding bonds issued by
17that Authority after January 1, 1986) of not more than
18$312,500,000 issued after July 1, 1984, by that Authority for
19the purposes specified in Sections 10.1 and 13.1 of the
20Metropolitan Public Pier and Exposition Authority Act. In each
21month of the fiscal year in which there are bonds outstanding
22with respect to which the annual certification is made, the
23Comptroller shall order transferred and the Treasurer shall
24transfer from the McCormick Place Account in the Build Illinois
25Fund to the Metropolitan Fair and Exposition Authority
26Improvement Bond Fund an amount equal to 150% of the certified

 

 

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1amount for that fiscal year divided by the number of months
2during that fiscal year in which bonds of the Authority are
3outstanding, plus any cumulative deficiency in those transfers
4for prior months; provided, that the maximum amount that may be
5so transferred in fiscal year 1985 shall not exceed $15,000,000
6or a lesser sum as is actually necessary and required to pay
7the debt service requirements for that fiscal year after giving
8effect to net operating revenues of that Authority available
9for that purpose as certified by that Authority, and provided
10further that the maximum amount that may be so transferred in
11fiscal year 1986 shall not exceed $30,000,000 and in each
12fiscal year thereafter shall not exceed $33,500,000 in any
13fiscal year or a lesser sum as is actually necessary and
14required to pay the debt service requirements for that fiscal
15year after giving effect to net operating revenues of that
16Authority available for that purpose as certified by that
17Authority.
18    When an amount equal to 100% of the aggregate amount of
19principal and interest in each fiscal year with respect to
20bonds issued after July 1, 1984, that by their terms are
21payable from the Metropolitan Fair and Exposition Authority
22Improvement Bond Fund, including under sinking fund
23requirements, has been so paid and deficiencies in reserves
24established from bond proceeds shall have been remedied, and at
25the time that those amounts have been transferred to the
26Authority as provided in Section 13.1 of the Metropolitan

 

 

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1Public Pier and Exposition Authority Act, the remaining moneys,
2if any, deposited and to be deposited during each fiscal year
3to the Metropolitan Fair and Exposition Authority Improvement
4Bond Fund shall be transferred to the Metropolitan Fair and
5Exposition Authority Completion Note Subordinate Fund.
6    Transfers from the Build Illinois Bond Account in the Build
7Illinois Fund shall be made as follows:
8    Beginning with fiscal year 1986 and continuing for each
9fiscal year thereafter so long as limited obligation bonds of
10the State issued under the Build Illinois Bond Act remain
11outstanding, the Comptroller shall order transferred and the
12Treasurer shall transfer in each month, commencing in October,
131985, on the last day of that month, from the Build Illinois
14Bond Account to the Build Illinois Bond Retirement and Interest
15Fund in the State Treasury the amount required to be so
16transferred in that month under Section 13 of the Build
17Illinois Bond Act.
18    Transfers from the remaining accounts in the Build Illinois
19Fund shall be made in the following amounts and in the
20following order of priority:
21    Beginning with fiscal year 1986 and continuing each fiscal
22year thereafter, as soon as practicable after the first day of
23each month, commencing in October, 1985, the Comptroller shall
24order transferred and the Treasurer shall transfer from the
25Build Illinois Purposes Account in the Build Illinois Fund to
26the Build Illinois Purposes Fund 1/12th (or in the case of

 

 

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1fiscal year 1986 1/9) of the amounts specified below for the
2following fiscal years:
3Fiscal YearAmount
41986$35,000,000
51987$45,000,000
61988$50,000,000
71989$55,000,000
81990$55,000,000
91991$50,000,000
101992$16,200,000
111993$16,200,000,
12plus any cumulative deficiency in those transfers for prior
13months.
14    As soon as may be practicable after the first day of each
15month beginning after July 1, 1984, the Comptroller shall order
16transferred and the Treasurer shall transfer from the Park and
17Conservation Fund Account in the Build Illinois Fund to the
18Park and Conservation Fund 1/12 of $10,000,000, plus any
19cumulative deficiency in those transfers for prior months, for
20conservation and park purposes as enumerated in Section 805-420
21of the Department of Natural Resources (Conservation) Law (20
22ILCS 805/805-420), and to pay the debt service requirements on
23all outstanding bonds of an issue in the aggregate amount of
24not more than $40,000,000 issued after January 1, 1985, by the
25State of Illinois for the purposes specified in Section 3(c) of
26the Capital Development Bond Act of 1972, or for the same

 

 

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1purposes as specified in any other State general obligation
2bond Act enacted after November 1, 1984. Transfers from the
3Park and Conservation Fund to the Capital Development Bond
4Retirement and Interest Fund to pay those debt service
5requirements shall be made in accordance with Section 8.25b of
6this Act.
7    All funds remaining in the Build Illinois Fund on the last
8day of any month and not credited to any account in that Fund
9shall be transferred by the State Treasurer to the General
10Revenue Fund.
11    (B) For the purpose of this Section, "cumulative
12deficiency" shall include all deficiencies in those transfers
13that have occurred since July 1, 1984, as specified in
14subsection (A) of this Section.
15    (C) In addition to any other permitted use of moneys in the
16Fund, and notwithstanding any restriction on the use of the
17Fund, moneys in the Park and Conservation Fund may be
18transferred to the General Revenue Fund as authorized by Public
19Act 87-14. The General Assembly finds that an excess of moneys
20existed in the Fund on July 30, 1991, and the Governor's order
21of July 30, 1991, requesting the Comptroller and Treasurer to
22transfer an amount from the Fund to the General Revenue Fund is
23hereby validated.
24    (D) (Blank).
25(Source: P.A. 90-26, eff. 7-1-97; 90-372, eff. 7-1-98; 90-655,
26eff. 7-30-98; 91-239, eff. 1-1-00.)
 

 

 

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1    (30 ILCS 105/8.25f)  (from Ch. 127, par. 144.25f)
2    Sec. 8.25f. McCormick Place Expansion Project Fund.
3    (a) Deposits. The following amounts shall be deposited into
4the McCormick Place Expansion Project Fund in the State
5Treasury: (i) the moneys required to be deposited into the Fund
6under Section 9 of the Use Tax Act, Section 9 of the Service
7Occupation Tax Act, Section 9 of the Service Use Tax Act, and
8Section 3 of the Retailers' Occupation Tax Act and (ii) the
9moneys required to be deposited into the Fund under subsection
10(g) of Section 13 of the Metropolitan Public Pier and
11Exposition Authority Act. Notwithstanding the foregoing, the
12maximum amount that may be deposited into the McCormick Place
13Expansion Project Fund from item (i) shall not exceed the Total
14Deposit amounts with respect to the following fiscal years:
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000

 

 

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12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019 221,000,000
192020233,000,000
202021300,000,000246,000,000
212022300,000,000260,000,000
222023300,000,000275,000,000
232024 300,000,000275,000,000
242025 300,000,000275,000,000
252026 300,000,000279,000,000
262027 375,000,000292,000,000

 

 

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12028 375,000,000307,000,000
22029 375,000,000322,000,000
32030 375,000,000 338,000,000
42031 375,000,000350,000,000
52032 375,000,000350,000,000
62033 375,000,000
72034 375,000,000
82035 375,000,000
92036450,000,000
10and
11each fiscal year thereafter
12that bonds are outstanding
13under Section 13.2 of the
14Metropolitan Public Pier and Exposition
15Authority Act, but not after
16fiscal year 2070 2060.
17    Provided that all amounts deposited in the Fund and
18requested in the Authority's certificate have been paid to the
19Authority, all amounts remaining in the McCormick Place
20Expansion Project Fund on the last day of any month shall be
21transferred to the General Revenue Fund.
22    (b) Authority certificate. Beginning with fiscal year 1994
23and continuing for each fiscal year thereafter, the Chairman of
24the Metropolitan Public Pier and Exposition Authority shall
25annually certify to the State Comptroller and the State
26Treasurer the amount necessary and required, during the fiscal

 

 

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1year with respect to which the certification is made, to pay
2the debt service requirements (including amounts to be paid
3with respect to arrangements to provide additional security or
4liquidity) on all outstanding bonds and notes, including
5refunding bonds, (collectively referred to as "bonds") in an
6amount issued by the Authority pursuant to Section 13.2 of the
7Metropolitan Public Pier and Exposition Authority Act. The
8certificate may be amended from time to time as necessary.
9(Source: P.A. 96-898, eff. 5-27-10.)
 
10    Section 20. The Metropolitan Civic Center Support Act is
11amended by changing Section 2 as follows:
 
12    (30 ILCS 355/2)  (from Ch. 85, par. 1392)
13    Sec. 2. When used in this Act:
14    "Authority" means the River Forest Metropolitan
15Exposition, Auditorium and Office Building Authority, the
16Village Board of Trustees of the Village of Rosemont for the
17sole purposes of rehabilitating, developing and making
18improvements to the O'Hare Exposition Center, or any
19Metropolitan Exposition Auditorium and Office Building
20Authority, Metropolitan Exposition and Auditorium Authority or
21Civic Center Authority created prior to the effective date of
22this amendatory Act of 1983 or hereafter created pursuant to
23the statutes of the State of Illinois, except those created
24pursuant to the Metropolitan Public Pier and Exposition

 

 

10100SB0485sam001- 22 -LRB101 04248 AWJ 61297 a

1Authority Act.
2    "Bonds" means any limited obligation revenue bonds issued
3by the Department before July 1, 1989 and by the Bureau (now
4Office) on or after July 1, 1989 pursuant to Section 7 of this
5Act.
6    "Bond Fund" means the Illinois Civic Center Bond Fund, as
7provided in this Act.
8    "Bond Retirement Fund" means the Illinois Civic Center Bond
9Retirement and Interest Fund, as provided in this Act.
10    "Bond Sale Order" means any order authorizing the issuance
11and sale of Bonds, which order shall be approved by the
12Director of the Governor's Office of Management and Budget.
13    "Budget Director" means the Director of the Governor's
14Office of Management and Budget.
15    "Bureau" means the Bureau of the Budget, (now Governor's
16Office of Management and Budget).
17    "Department" means the Department of Commerce and Economic
18Opportunity.
19    "Director" means the Director of Commerce and Economic
20Opportunity.
21    "Local Bonds" means any bonds subject to State Financial
22Support under subparagraph (i) of paragraph (b) of subsection
23(3) of Section 4 of this Act.
24    "MEAOB Fund" means the Metropolitan Exposition, Auditorium
25and Office Building Fund, as provided in this Act.
26    "Office" means the Governor's Office of Management and

 

 

10100SB0485sam001- 23 -LRB101 04248 AWJ 61297 a

1Budget.
2    "State Financial Support" means either the payment of debt
3service on bonds issued by an Authority or a unit of local
4government or the grant to an Authority of the proceeds of
5Bonds issued by the Department before July 1, 1989 and by the
6Bureau (now Office) on or after July 1, 1989, all in accordance
7with subsection (3) of Section 4 of this Act.
8(Source: P.A. 94-793, eff. 5-19-06.)
 
9    Section 25. The Build Illinois Act is amended by changing
10Section 1-3 as follows:
 
11    (30 ILCS 750/1-3)  (from Ch. 127, par. 2701-3)
12    Sec. 1-3. The following agencies, boards and entities of
13State government may expend appropriations for the purposes
14contained in this Act: Department of Natural Resources;
15Department of Agriculture; Illinois Finance Authority; Capital
16Development Board; Department of Transportation; Department of
17Central Management Services; Illinois Arts Council;
18Environmental Protection Agency; State Board of Higher
19Education; the Metropolitan Public Pier and Exposition
20Authority; State Board of Education; Illinois Community
21College Board; Board of Trustees of the University of Illinois;
22Board of Trustees of Chicago State University; Board of
23Trustees of Eastern Illinois University; Board of Trustees of
24Governors State University; Board of Trustees of Illinois State

 

 

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1University; Board of Trustees of Northeastern Illinois
2University; Board of Trustees of Northern Illinois University;
3Board of Trustees of Western Illinois University; and Board of
4Trustees of Southern Illinois University.
5(Source: P.A. 100-695, eff. 8-3-18.)
 
6    Section 30. The Use Tax Act is amended by changing Section
79 as follows:
 
8    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
9    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
10and trailers that are required to be registered with an agency
11of this State, each retailer required or authorized to collect
12the tax imposed by this Act shall pay to the Department the
13amount of such tax (except as otherwise provided) at the time
14when he is required to file his return for the period during
15which such tax was collected, less a discount of 2.1% prior to
16January 1, 1990, and 1.75% on and after January 1, 1990, or $5
17per calendar year, whichever is greater, which is allowed to
18reimburse the retailer for expenses incurred in collecting the
19tax, keeping records, preparing and filing returns, remitting
20the tax and supplying data to the Department on request. In the
21case of retailers who report and pay the tax on a transaction
22by transaction basis, as provided in this Section, such
23discount shall be taken with each such tax remittance instead
24of when such retailer files his periodic return. The discount

 

 

10100SB0485sam001- 25 -LRB101 04248 AWJ 61297 a

1allowed under this Section is allowed only for returns that are
2filed in the manner required by this Act. The Department may
3disallow the discount for retailers whose certificate of
4registration is revoked at the time the return is filed, but
5only if the Department's decision to revoke the certificate of
6registration has become final. A retailer need not remit that
7part of any tax collected by him to the extent that he is
8required to remit and does remit the tax imposed by the
9Retailers' Occupation Tax Act, with respect to the sale of the
10same property.
11    Where such tangible personal property is sold under a
12conditional sales contract, or under any other form of sale
13wherein the payment of the principal sum, or a part thereof, is
14extended beyond the close of the period for which the return is
15filed, the retailer, in collecting the tax (except as to motor
16vehicles, watercraft, aircraft, and trailers that are required
17to be registered with an agency of this State), may collect for
18each tax return period, only the tax applicable to that part of
19the selling price actually received during such tax return
20period.
21    Except as provided in this Section, on or before the
22twentieth day of each calendar month, such retailer shall file
23a return for the preceding calendar month. Such return shall be
24filed on forms prescribed by the Department and shall furnish
25such information as the Department may reasonably require. On
26and after January 1, 2018, except for returns for motor

 

 

10100SB0485sam001- 26 -LRB101 04248 AWJ 61297 a

1vehicles, watercraft, aircraft, and trailers that are required
2to be registered with an agency of this State, with respect to
3retailers whose annual gross receipts average $20,000 or more,
4all returns required to be filed pursuant to this Act shall be
5filed electronically. Retailers who demonstrate that they do
6not have access to the Internet or demonstrate hardship in
7filing electronically may petition the Department to waive the
8electronic filing requirement.
9    The Department may require returns to be filed on a
10quarterly basis. If so required, a return for each calendar
11quarter shall be filed on or before the twentieth day of the
12calendar month following the end of such calendar quarter. The
13taxpayer shall also file a return with the Department for each
14of the first two months of each calendar quarter, on or before
15the twentieth day of the following calendar month, stating:
16        1. The name of the seller;
17        2. The address of the principal place of business from
18    which he engages in the business of selling tangible
19    personal property at retail in this State;
20        3. The total amount of taxable receipts received by him
21    during the preceding calendar month from sales of tangible
22    personal property by him during such preceding calendar
23    month, including receipts from charge and time sales, but
24    less all deductions allowed by law;
25        4. The amount of credit provided in Section 2d of this
26    Act;

 

 

10100SB0485sam001- 27 -LRB101 04248 AWJ 61297 a

1        5. The amount of tax due;
2        5-5. The signature of the taxpayer; and
3        6. Such other reasonable information as the Department
4    may require.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

10100SB0485sam001- 28 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 29 -LRB101 04248 AWJ 61297 a

1calendar quarters, he shall file a return with the Department
2each month by the 20th day of the month next following the
3month during which such tax liability is incurred and shall
4make payments to the Department on or before the 7th, 15th,
522nd and last day of the month during which such liability is
6incurred. On and after October 1, 2000, if the taxpayer's
7average monthly tax liability to the Department under this Act,
8the Retailers' Occupation Tax Act, the Service Occupation Tax
9Act, and the Service Use Tax Act was $20,000 or more during the
10preceding 4 complete calendar quarters, he shall file a return
11with the Department each month by the 20th day of the month
12next following the month during which such tax liability is
13incurred and shall make payment to the Department on or before
14the 7th, 15th, 22nd and last day of the month during which such
15liability is incurred. If the month during which such tax
16liability is incurred began prior to January 1, 1985, each
17payment shall be in an amount equal to 1/4 of the taxpayer's
18actual liability for the month or an amount set by the
19Department not to exceed 1/4 of the average monthly liability
20of the taxpayer to the Department for the preceding 4 complete
21calendar quarters (excluding the month of highest liability and
22the month of lowest liability in such 4 quarter period). If the
23month during which such tax liability is incurred begins on or
24after January 1, 1985, and prior to January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 27.5% of the taxpayer's

 

 

10100SB0485sam001- 30 -LRB101 04248 AWJ 61297 a

1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1987, and prior to January 1, 1988, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 26.25% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1988, and prior to January 1, 1989, or
9begins on or after January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year. If the month during which
13such tax liability is incurred begins on or after January 1,
141989, and prior to January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year or 100% of the taxpayer's
18actual liability for the quarter monthly reporting period. The
19amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month. Before October 1, 2000, once applicable, the
22requirement of the making of quarter monthly payments to the
23Department shall continue until such taxpayer's average
24monthly liability to the Department during the preceding 4
25complete calendar quarters (excluding the month of highest
26liability and the month of lowest liability) is less than

 

 

10100SB0485sam001- 31 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 32 -LRB101 04248 AWJ 61297 a

1seasonal in nature and not likely to be long term. If any such
2quarter monthly payment is not paid at the time or in the
3amount required by this Section, then the taxpayer shall be
4liable for penalties and interest on the difference between the
5minimum amount due and the amount of such quarter monthly
6payment actually and timely paid, except insofar as the
7taxpayer has previously made payments for that month to the
8Department in excess of the minimum payments previously due as
9provided in this Section. The Department shall make reasonable
10rules and regulations to govern the quarter monthly payment
11amount and quarter monthly payment dates for taxpayers who file
12on other than a calendar monthly basis.
13    If any such payment provided for in this Section exceeds
14the taxpayer's liabilities under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act and the
16Service Use Tax Act, as shown by an original monthly return,
17the Department shall issue to the taxpayer a credit memorandum
18no later than 30 days after the date of payment, which
19memorandum may be submitted by the taxpayer to the Department
20in payment of tax liability subsequently to be remitted by the
21taxpayer to the Department or be assigned by the taxpayer to a
22similar taxpayer under this Act, the Retailers' Occupation Tax
23Act, the Service Occupation Tax Act or the Service Use Tax Act,
24in accordance with reasonable rules and regulations to be
25prescribed by the Department, except that if such excess
26payment is shown on an original monthly return and is made

 

 

10100SB0485sam001- 33 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 34 -LRB101 04248 AWJ 61297 a

1liability to the Department does not exceed $50, the Department
2may authorize his returns to be filed on an annual basis, with
3the return for a given year being due by January 20 of the
4following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as monthly
7returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a retailer may file his return, in the
10case of any retailer who ceases to engage in a kind of business
11which makes him responsible for filing returns under this Act,
12such retailer shall file a final return under this Act with the
13Department not more than one month after discontinuing such
14business.
15    In addition, with respect to motor vehicles, watercraft,
16aircraft, and trailers that are required to be registered with
17an agency of this State, except as otherwise provided in this
18Section, every retailer selling this kind of tangible personal
19property shall file, with the Department, upon a form to be
20prescribed and supplied by the Department, a separate return
21for each such item of tangible personal property which the
22retailer sells, except that if, in the same transaction, (i) a
23retailer of aircraft, watercraft, motor vehicles or trailers
24transfers more than one aircraft, watercraft, motor vehicle or
25trailer to another aircraft, watercraft, motor vehicle or
26trailer retailer for the purpose of resale or (ii) a retailer

 

 

10100SB0485sam001- 35 -LRB101 04248 AWJ 61297 a

1of aircraft, watercraft, motor vehicles, or trailers transfers
2more than one aircraft, watercraft, motor vehicle, or trailer
3to a purchaser for use as a qualifying rolling stock as
4provided in Section 3-55 of this Act, then that seller may
5report the transfer of all the aircraft, watercraft, motor
6vehicles or trailers involved in that transaction to the
7Department on the same uniform invoice-transaction reporting
8return form. For purposes of this Section, "watercraft" means a
9Class 2, Class 3, or Class 4 watercraft as defined in Section
103-2 of the Boat Registration and Safety Act, a personal
11watercraft, or any boat equipped with an inboard motor.
12    In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every person who is engaged in the
15business of leasing or renting such items and who, in
16connection with such business, sells any such item to a
17retailer for the purpose of resale is, notwithstanding any
18other provision of this Section to the contrary, authorized to
19meet the return-filing requirement of this Act by reporting the
20transfer of all the aircraft, watercraft, motor vehicles, or
21trailers transferred for resale during a month to the
22Department on the same uniform invoice-transaction reporting
23return form on or before the 20th of the month following the
24month in which the transfer takes place. Notwithstanding any
25other provision of this Act to the contrary, all returns filed
26under this paragraph must be filed by electronic means in the

 

 

10100SB0485sam001- 36 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 37 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 38 -LRB101 04248 AWJ 61297 a

1satisfactory evidence that the sale is not taxable if that is
2the case), to the Department or its agents, whereupon the
3Department shall issue, in the purchaser's name, a tax receipt
4(or a certificate of exemption if the Department is satisfied
5that the particular sale is tax exempt) which such purchaser
6may submit to the agency with which, or State officer with
7whom, he must title or register the tangible personal property
8that is involved (if titling or registration is required) in
9support of such purchaser's application for an Illinois
10certificate or other evidence of title or registration to such
11tangible personal property.
12    No retailer's failure or refusal to remit tax under this
13Act precludes a user, who has paid the proper tax to the
14retailer, from obtaining his certificate of title or other
15evidence of title or registration (if titling or registration
16is required) upon satisfying the Department that such user has
17paid the proper tax (if tax is due) to the retailer. The
18Department shall adopt appropriate rules to carry out the
19mandate of this paragraph.
20    If the user who would otherwise pay tax to the retailer
21wants the transaction reporting return filed and the payment of
22tax or proof of exemption made to the Department before the
23retailer is willing to take these actions and such user has not
24paid the tax to the retailer, such user may certify to the fact
25of such delay by the retailer, and may (upon the Department
26being satisfied of the truth of such certification) transmit

 

 

10100SB0485sam001- 39 -LRB101 04248 AWJ 61297 a

1the information required by the transaction reporting return
2and the remittance for tax or proof of exemption directly to
3the Department and obtain his tax receipt or exemption
4determination, in which event the transaction reporting return
5and tax remittance (if a tax payment was required) shall be
6credited by the Department to the proper retailer's account
7with the Department, but without the 2.1% or 1.75% discount
8provided for in this Section being allowed. When the user pays
9the tax directly to the Department, he shall pay the tax in the
10same amount and in the same form in which it would be remitted
11if the tax had been remitted to the Department by the retailer.
12    Where a retailer collects the tax with respect to the
13selling price of tangible personal property which he sells and
14the purchaser thereafter returns such tangible personal
15property and the retailer refunds the selling price thereof to
16the purchaser, such retailer shall also refund, to the
17purchaser, the tax so collected from the purchaser. When filing
18his return for the period in which he refunds such tax to the
19purchaser, the retailer may deduct the amount of the tax so
20refunded by him to the purchaser from any other use tax which
21such retailer may be required to pay or remit to the
22Department, as shown by such return, if the amount of the tax
23to be deducted was previously remitted to the Department by
24such retailer. If the retailer has not previously remitted the
25amount of such tax to the Department, he is entitled to no
26deduction under this Act upon refunding such tax to the

 

 

10100SB0485sam001- 40 -LRB101 04248 AWJ 61297 a

1purchaser.
2    Any retailer filing a return under this Section shall also
3include (for the purpose of paying tax thereon) the total tax
4covered by such return upon the selling price of tangible
5personal property purchased by him at retail from a retailer,
6but as to which the tax imposed by this Act was not collected
7from the retailer filing such return, and such retailer shall
8remit the amount of such tax to the Department when filing such
9return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable retailers, who are required to file
13returns hereunder and also under the Retailers' Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the retailer has more than one business registered
17with the Department under separate registration under this Act,
18such retailer may not file each return that is due as a single
19return covering all such registered businesses, but shall file
20separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund, a special
23fund in the State Treasury which is hereby created, the net
24revenue realized for the preceding month from the 1% tax
25imposed under this Act.
26    Beginning January 1, 1990, each month the Department shall

 

 

10100SB0485sam001- 41 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 42 -LRB101 04248 AWJ 61297 a

1purchased outside Illinois at retail from a retailer and which
2is titled or registered by an agency of this State's
3government.
4    Beginning October 1, 2009, each month the Department shall
5pay into the Capital Projects Fund an amount that is equal to
6an amount estimated by the Department to represent 80% of the
7net revenue realized for the preceding month from the sale of
8candy, grooming and hygiene products, and soft drinks that had
9been taxed at a rate of 1% prior to September 1, 2009 but that
10are now taxed at 6.25%.
11    Beginning July 1, 2011, each month the Department shall pay
12into the Clean Air Act Permit Fund 80% of the net revenue
13realized for the preceding month from the 6.25% general rate on
14the selling price of sorbents used in Illinois in the process
15of sorbent injection as used to comply with the Environmental
16Protection Act or the federal Clean Air Act, but the total
17payment into the Clean Air Act Permit Fund under this Act and
18the Retailers' Occupation Tax Act shall not exceed $2,000,000
19in any fiscal year.
20    Beginning July 1, 2013, each month the Department shall pay
21into the Underground Storage Tank Fund from the proceeds
22collected under this Act, the Service Use Tax Act, the Service
23Occupation Tax Act, and the Retailers' Occupation Tax Act an
24amount equal to the average monthly deficit in the Underground
25Storage Tank Fund during the prior year, as certified annually
26by the Illinois Environmental Protection Agency, but the total

 

 

10100SB0485sam001- 43 -LRB101 04248 AWJ 61297 a

1payment into the Underground Storage Tank Fund under this Act,
2the Service Use Tax Act, the Service Occupation Tax Act, and
3the Retailers' Occupation Tax Act shall not exceed $18,000,000
4in any State fiscal year. As used in this paragraph, the
5"average monthly deficit" shall be equal to the difference
6between the average monthly claims for payment by the fund and
7the average monthly revenues deposited into the fund, excluding
8payments made pursuant to this paragraph.
9    Beginning July 1, 2015, of the remainder of the moneys
10received by the Department under this Act, the Service Use Tax
11Act, the Service Occupation Tax Act, and the Retailers'
12Occupation Tax Act, each month the Department shall deposit
13$500,000 into the State Crime Laboratory Fund.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, (a) 1.75% thereof shall be paid into the
16Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
17and after July 1, 1989, 3.8% thereof shall be paid into the
18Build Illinois Fund; provided, however, that if in any fiscal
19year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
20may be, of the moneys received by the Department and required
21to be paid into the Build Illinois Fund pursuant to Section 3
22of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
23Act, Section 9 of the Service Use Tax Act, and Section 9 of the
24Service Occupation Tax Act, such Acts being hereinafter called
25the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
26may be, of moneys being hereinafter called the "Tax Act

 

 

10100SB0485sam001- 44 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 45 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 46 -LRB101 04248 AWJ 61297 a

1    Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Public Pier and Exposition
6Authority provided under Section 8.25f of the State Finance
7Act, but not in excess of the sums designated as "Total
8Deposit", shall be deposited in the aggregate from collections
9under Section 9 of the Use Tax Act, Section 9 of the Service
10Use Tax Act, Section 9 of the Service Occupation Tax Act, and
11Section 3 of the Retailers' Occupation Tax Act into the
12McCormick Place Expansion Project Fund in the specified fiscal
13years.
14Fiscal YearTotal Deposit
151993         $0
161994 53,000,000
171995 58,000,000
181996 61,000,000
191997 64,000,000
201998 68,000,000
211999 71,000,000
222000 75,000,000
232001 80,000,000
242002 93,000,000
252003 99,000,000
262004103,000,000

 

 

10100SB0485sam001- 47 -LRB101 04248 AWJ 61297 a

12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021300,000,000 246,000,000
182022300,000,000260,000,000
192023300,000,000275,000,000
202024 300,000,000275,000,000
212025 300,000,000275,000,000
222026 300,000,000279,000,000
232027 375,000,000292,000,000
242028 375,000,000307,000,000
252029 375,000,000322,000,000
262030 375,000,000338,000,000

 

 

10100SB0485sam001- 48 -LRB101 04248 AWJ 61297 a

12031 375,000,000350,000,000
22032 375,000,000350,000,000
32033 375,000,000
42034 375,000,000
52035375,000,000
62036450,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Public Pier and
13Exposition Authority Act,
14but not after fiscal year 2070
152060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Public Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

10100SB0485sam001- 49 -LRB101 04248 AWJ 61297 a

1not in excess of the amount specified above as "Total Deposit",
2has been deposited.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois Tax
8Increment Fund 0.27% of 80% of the net revenue realized for the
9preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24    Subject to payment of amounts into the Build Illinois Fund,
25the McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Energy Infrastructure Fund pursuant to

 

 

10100SB0485sam001- 50 -LRB101 04248 AWJ 61297 a

1the preceding paragraphs or in any amendments to this Section
2hereafter enacted, beginning on the first day of the first
3calendar month to occur on or after August 26, 2014 (the
4effective date of Public Act 98-1098), each month, from the
5collections made under Section 9 of the Use Tax Act, Section 9
6of the Service Use Tax Act, Section 9 of the Service Occupation
7Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
8the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year by
13the Audit Bureau of the Department under the Use Tax Act, the
14Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17    Subject to payments of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
20Compliance and Administration Fund as provided in this Section,
21beginning on July 1, 2018 the Department shall pay each month
22into the Downstate Public Transportation Fund the moneys
23required to be so paid under Section 2-3 of the Downstate
24Public Transportation Act.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% thereof shall be paid into the State

 

 

10100SB0485sam001- 51 -LRB101 04248 AWJ 61297 a

1Treasury and 25% shall be reserved in a special account and
2used only for the transfer to the Common School Fund as part of
3the monthly transfer from the General Revenue Fund in
4accordance with Section 8a of the State Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2499-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
257-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 

 

 

10100SB0485sam001- 52 -LRB101 04248 AWJ 61297 a

1    Section 35. The Service Use Tax Act is amended by changing
2Section 9 as follows:
 
3    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax (except as otherwise provided) at the time when he
7is required to file his return for the period during which such
8tax was collected, less a discount of 2.1% prior to January 1,
91990 and 1.75% on and after January 1, 1990, or $5 per calendar
10year, whichever is greater, which is allowed to reimburse the
11serviceman for expenses incurred in collecting the tax, keeping
12records, preparing and filing returns, remitting the tax and
13supplying data to the Department on request. The discount
14allowed under this Section is allowed only for returns that are
15filed in the manner required by this Act. The Department may
16disallow the discount for servicemen whose certificate of
17registration is revoked at the time the return is filed, but
18only if the Department's decision to revoke the certificate of
19registration has become final. A serviceman need not remit that
20part of any tax collected by him to the extent that he is
21required to pay and does pay the tax imposed by the Service
22Occupation Tax Act with respect to his sale of service
23involving the incidental transfer by him of the same property.
24    Except as provided hereinafter in this Section, on or
25before the twentieth day of each calendar month, such

 

 

10100SB0485sam001- 53 -LRB101 04248 AWJ 61297 a

1serviceman shall file a return for the preceding calendar month
2in accordance with reasonable Rules and Regulations to be
3promulgated by the Department. Such return shall be filed on a
4form prescribed by the Department and shall contain such
5information as the Department may reasonably require. On and
6after January 1, 2018, with respect to servicemen whose annual
7gross receipts average $20,000 or more, all returns required to
8be filed pursuant to this Act shall be filed electronically.
9Servicemen who demonstrate that they do not have access to the
10Internet or demonstrate hardship in filing electronically may
11petition the Department to waive the electronic filing
12requirement.
13    The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20        1. The name of the seller;
21        2. The address of the principal place of business from
22    which he engages in business as a serviceman in this State;
23        3. The total amount of taxable receipts received by him
24    during the preceding calendar month, including receipts
25    from charge and time sales, but less all deductions allowed
26    by law;

 

 

10100SB0485sam001- 54 -LRB101 04248 AWJ 61297 a

1        4. The amount of credit provided in Section 2d of this
2    Act;
3        5. The amount of tax due;
4        5-5. The signature of the taxpayer; and
5        6. Such other reasonable information as the Department
6    may require.
7    If a taxpayer fails to sign a return within 30 days after
8the proper notice and demand for signature by the Department,
9the return shall be considered valid and any amount shown to be
10due on the return shall be deemed assessed.
11    Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall make
16all payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1995, a taxpayer who has
18an average monthly tax liability of $50,000 or more shall make
19all payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 2000, a taxpayer who has
21an annual tax liability of $200,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. The term "annual tax liability" shall be the
24sum of the taxpayer's liabilities under this Act, and under all
25other State and local occupation and use tax laws administered
26by the Department, for the immediately preceding calendar year.

 

 

10100SB0485sam001- 55 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 56 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 57 -LRB101 04248 AWJ 61297 a

1selling price of property which he sells and the purchaser
2thereafter returns such property and the serviceman refunds the
3selling price thereof to the purchaser, such serviceman shall
4also refund, to the purchaser, the tax so collected from the
5purchaser. When filing his return for the period in which he
6refunds such tax to the purchaser, the serviceman may deduct
7the amount of the tax so refunded by him to the purchaser from
8any other Service Use Tax, Service Occupation Tax, retailers'
9occupation tax or use tax which such serviceman may be required
10to pay or remit to the Department, as shown by such return,
11provided that the amount of the tax to be deducted shall
12previously have been remitted to the Department by such
13serviceman. If the serviceman shall not previously have
14remitted the amount of such tax to the Department, he shall be
15entitled to no deduction hereunder upon refunding such tax to
16the purchaser.
17    Any serviceman filing a return hereunder shall also include
18the total tax upon the selling price of tangible personal
19property purchased for use by him as an incident to a sale of
20service, and such serviceman shall remit the amount of such tax
21to the Department when filing such return.
22    If experience indicates such action to be practicable, the
23Department may prescribe and furnish a combination or joint
24return which will enable servicemen, who are required to file
25returns hereunder and also under the Service Occupation Tax
26Act, to furnish all the return information required by both

 

 

10100SB0485sam001- 58 -LRB101 04248 AWJ 61297 a

1Acts on the one form.
2    Where the serviceman has more than one business registered
3with the Department under separate registration hereunder,
4such serviceman shall not file each return that is due as a
5single return covering all such registered businesses, but
6shall file separate returns for each such registered business.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Tax Reform Fund, a special fund in
9the State Treasury, the net revenue realized for the preceding
10month from the 1% tax imposed under this Act.
11    Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 20% of the
13net revenue realized for the preceding month from the 6.25%
14general rate on transfers of tangible personal property, other
15than tangible personal property which is purchased outside
16Illinois at retail from a retailer and which is titled or
17registered by an agency of this State's government.
18    Beginning August 1, 2000, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund 100% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol.
22    Beginning October 1, 2009, each month the Department shall
23pay into the Capital Projects Fund an amount that is equal to
24an amount estimated by the Department to represent 80% of the
25net revenue realized for the preceding month from the sale of
26candy, grooming and hygiene products, and soft drinks that had

 

 

10100SB0485sam001- 59 -LRB101 04248 AWJ 61297 a

1been taxed at a rate of 1% prior to September 1, 2009 but that
2are now taxed at 6.25%.
3    Beginning July 1, 2013, each month the Department shall pay
4into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Use Tax Act, the Service
6Occupation Tax Act, and the Retailers' Occupation Tax Act an
7amount equal to the average monthly deficit in the Underground
8Storage Tank Fund during the prior year, as certified annually
9by the Illinois Environmental Protection Agency, but the total
10payment into the Underground Storage Tank Fund under this Act,
11the Use Tax Act, the Service Occupation Tax Act, and the
12Retailers' Occupation Tax Act shall not exceed $18,000,000 in
13any State fiscal year. As used in this paragraph, the "average
14monthly deficit" shall be equal to the difference between the
15average monthly claims for payment by the fund and the average
16monthly revenues deposited into the fund, excluding payments
17made pursuant to this paragraph.
18    Beginning July 1, 2015, of the remainder of the moneys
19received by the Department under the Use Tax Act, this Act, the
20Service Occupation Tax Act, and the Retailers' Occupation Tax
21Act, each month the Department shall deposit $500,000 into the
22State Crime Laboratory Fund.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, (a) 1.75% thereof shall be paid into the
25Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
26and after July 1, 1989, 3.8% thereof shall be paid into the

 

 

10100SB0485sam001- 60 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 61 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 62 -LRB101 04248 AWJ 61297 a

1provided, however, that any amounts paid to the Build Illinois
2Fund in any fiscal year pursuant to this sentence shall be
3deemed to constitute payments pursuant to clause (b) of the
4preceding sentence and shall reduce the amount otherwise
5payable for such fiscal year pursuant to clause (b) of the
6preceding sentence. The moneys received by the Department
7pursuant to this Act and required to be deposited into the
8Build Illinois Fund are subject to the pledge, claim and charge
9set forth in Section 12 of the Build Illinois Bond Act.
10    Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Public Pier and Exposition
15Authority provided under Section 8.25f of the State Finance
16Act, but not in excess of the sums designated as "Total
17Deposit", shall be deposited in the aggregate from collections
18under Section 9 of the Use Tax Act, Section 9 of the Service
19Use Tax Act, Section 9 of the Service Occupation Tax Act, and
20Section 3 of the Retailers' Occupation Tax Act into the
21McCormick Place Expansion Project Fund in the specified fiscal
22years.
23Fiscal YearTotal Deposit
241993         $0
251994 53,000,000

 

 

10100SB0485sam001- 63 -LRB101 04248 AWJ 61297 a

11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

 

 

10100SB0485sam001- 64 -LRB101 04248 AWJ 61297 a

12021300,000,000 246,000,000
22022300,000,000260,000,000
32023300,000,000275,000,000
42024 300,000,000275,000,000
52025 300,000,000275,000,000
62026 300,000,000279,000,000
72027 375,000,000292,000,000
82028 375,000,000307,000,000
92029 375,000,000322,000,000
102030 375,000,000338,000,000
112031 375,000,000350,000,000
122032 375,000,000350,000,000
132033 375,000,000
142034 375,000,000
152035 375,000,000
162036 450,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Public Pier and
23Exposition Authority Act,
24but not after fiscal year 2070
252060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

10100SB0485sam001- 65 -LRB101 04248 AWJ 61297 a

1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Public Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Public Pier and
7Exposition Authority Act, plus cumulative deficiencies in the
8deposits required under this Section for previous months and
9years, shall be deposited into the McCormick Place Expansion
10Project Fund, until the full amount requested for the fiscal
11year, but not in excess of the amount specified above as "Total
12Deposit", has been deposited.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

 

 

10100SB0485sam001- 66 -LRB101 04248 AWJ 61297 a

1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8    Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after August 26, 2014 (the
14effective date of Public Act 98-1098), each month, from the
15collections made under Section 9 of the Use Tax Act, Section 9
16of the Service Use Tax Act, Section 9 of the Service Occupation
17Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
18the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

 

 

10100SB0485sam001- 67 -LRB101 04248 AWJ 61297 a

1    Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the
11General Revenue Fund of the State Treasury and 25% shall be
12reserved in a special account and used only for the transfer to
13the Common School Fund as part of the monthly transfer from the
14General Revenue Fund in accordance with Section 8a of the State
15Finance Act.
16    As soon as possible after the first day of each month, upon
17certification of the Department of Revenue, the Comptroller
18shall order transferred and the Treasurer shall transfer from
19the General Revenue Fund to the Motor Fuel Tax Fund an amount
20equal to 1.7% of 80% of the net revenue realized under this Act
21for the second preceding month. Beginning April 1, 2000, this
22transfer is no longer required and shall not be made.
23    Net revenue realized for a month shall be the revenue
24collected by the State pursuant to this Act, less the amount
25paid out during that month as refunds to taxpayers for
26overpayment of liability.

 

 

10100SB0485sam001- 68 -LRB101 04248 AWJ 61297 a

1(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
38-14-18; 100-1171, eff. 1-4-19.)
 
4    Section 40. The Service Occupation Tax Act is amended by
5changing Section 9 as follows:
 
6    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax at the time when he is required to file his return
10for the period during which such tax was collectible, less a
11discount of 2.1% prior to January 1, 1990, and 1.75% on and
12after January 1, 1990, or $5 per calendar year, whichever is
13greater, which is allowed to reimburse the serviceman for
14expenses incurred in collecting the tax, keeping records,
15preparing and filing returns, remitting the tax and supplying
16data to the Department on request. The discount allowed under
17this Section is allowed only for returns that are filed in the
18manner required by this Act. The Department may disallow the
19discount for servicemen whose certificate of registration is
20revoked at the time the return is filed, but only if the
21Department's decision to revoke the certificate of
22registration has become final.
23    Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale

 

 

10100SB0485sam001- 69 -LRB101 04248 AWJ 61297 a

1wherein the payment of the principal sum, or a part thereof, is
2extended beyond the close of the period for which the return is
3filed, the serviceman, in collecting the tax may collect, for
4each tax return period, only the tax applicable to the part of
5the selling price actually received during such tax return
6period.
7    Except as provided hereinafter in this Section, on or
8before the twentieth day of each calendar month, such
9serviceman shall file a return for the preceding calendar month
10in accordance with reasonable rules and regulations to be
11promulgated by the Department of Revenue. Such return shall be
12filed on a form prescribed by the Department and shall contain
13such information as the Department may reasonably require. On
14and after January 1, 2018, with respect to servicemen whose
15annual gross receipts average $20,000 or more, all returns
16required to be filed pursuant to this Act shall be filed
17electronically. Servicemen who demonstrate that they do not
18have access to the Internet or demonstrate hardship in filing
19electronically may petition the Department to waive the
20electronic filing requirement.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

10100SB0485sam001- 70 -LRB101 04248 AWJ 61297 a

1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in business as a serviceman in this State;
5        3. The total amount of taxable receipts received by him
6    during the preceding calendar month, including receipts
7    from charge and time sales, but less all deductions allowed
8    by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due;
12        5-5. The signature of the taxpayer; and
13        6. Such other reasonable information as the Department
14    may require.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Prior to October 1, 2003, and on and after September 1,
202004 a serviceman may accept a Manufacturer's Purchase Credit
21certification from a purchaser in satisfaction of Service Use
22Tax as provided in Section 3-70 of the Service Use Tax Act if
23the purchaser provides the appropriate documentation as
24required by Section 3-70 of the Service Use Tax Act. A
25Manufacturer's Purchase Credit certification, accepted prior
26to October 1, 2003 or on or after September 1, 2004 by a

 

 

10100SB0485sam001- 71 -LRB101 04248 AWJ 61297 a

1serviceman as provided in Section 3-70 of the Service Use Tax
2Act, may be used by that serviceman to satisfy Service
3Occupation Tax liability in the amount claimed in the
4certification, not to exceed 6.25% of the receipts subject to
5tax from a qualifying purchase. A Manufacturer's Purchase
6Credit reported on any original or amended return filed under
7this Act after October 20, 2003 for reporting periods prior to
8September 1, 2004 shall be disallowed. Manufacturer's Purchase
9Credit reported on annual returns due on or after January 1,
102005 will be disallowed for periods prior to September 1, 2004.
11No Manufacturer's Purchase Credit may be used after September
1230, 2003 through August 31, 2004 to satisfy any tax liability
13imposed under this Act, including any audit liability.
14    If the serviceman's average monthly tax liability to the
15Department does not exceed $200, the Department may authorize
16his returns to be filed on a quarter annual basis, with the
17return for January, February and March of a given year being
18due by April 20 of such year; with the return for April, May
19and June of a given year being due by July 20 of such year; with
20the return for July, August and September of a given year being
21due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman's average monthly tax liability to the
25Department does not exceed $50, the Department may authorize
26his returns to be filed on an annual basis, with the return for

 

 

10100SB0485sam001- 72 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 73 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 74 -LRB101 04248 AWJ 61297 a

1selling price of tangible personal property which he sells and
2the purchaser thereafter returns such tangible personal
3property and the serviceman refunds the selling price thereof
4to the purchaser, such serviceman shall also refund, to the
5purchaser, the tax so collected from the purchaser. When filing
6his return for the period in which he refunds such tax to the
7purchaser, the serviceman may deduct the amount of the tax so
8refunded by him to the purchaser from any other Service
9Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
10Use Tax which such serviceman may be required to pay or remit
11to the Department, as shown by such return, provided that the
12amount of the tax to be deducted shall previously have been
13remitted to the Department by such serviceman. If the
14serviceman shall not previously have remitted the amount of
15such tax to the Department, he shall be entitled to no
16deduction hereunder upon refunding such tax to the purchaser.
17    If experience indicates such action to be practicable, the
18Department may prescribe and furnish a combination or joint
19return which will enable servicemen, who are required to file
20returns hereunder and also under the Retailers' Occupation Tax
21Act, the Use Tax Act or the Service Use Tax Act, to furnish all
22the return information required by all said Acts on the one
23form.
24    Where the serviceman has more than one business registered
25with the Department under separate registrations hereunder,
26such serviceman shall file separate returns for each registered

 

 

10100SB0485sam001- 75 -LRB101 04248 AWJ 61297 a

1business.
2    Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund the revenue realized for
4the preceding month from the 1% tax imposed under this Act.
5    Beginning January 1, 1990, each month the Department shall
6pay into the County and Mass Transit District Fund 4% of the
7revenue realized for the preceding month from the 6.25% general
8rate.
9    Beginning August 1, 2000, each month the Department shall
10pay into the County and Mass Transit District Fund 20% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the revenue
15realized for the preceding month from the 6.25% general rate on
16transfers of tangible personal property.
17    Beginning August 1, 2000, each month the Department shall
18pay into the Local Government Tax Fund 80% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of motor fuel and gasohol.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

10100SB0485sam001- 76 -LRB101 04248 AWJ 61297 a

1are now taxed at 6.25%.
2    Beginning July 1, 2013, each month the Department shall pay
3into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Use Tax Act, the Service Use Tax
5Act, and the Retailers' Occupation Tax Act an amount equal to
6the average monthly deficit in the Underground Storage Tank
7Fund during the prior year, as certified annually by the
8Illinois Environmental Protection Agency, but the total
9payment into the Underground Storage Tank Fund under this Act,
10the Use Tax Act, the Service Use Tax Act, and the Retailers'
11Occupation Tax Act shall not exceed $18,000,000 in any State
12fiscal year. As used in this paragraph, the "average monthly
13deficit" shall be equal to the difference between the average
14monthly claims for payment by the fund and the average monthly
15revenues deposited into the fund, excluding payments made
16pursuant to this paragraph.
17    Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under the Use Tax Act, the Service
19Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
20each month the Department shall deposit $500,000 into the State
21Crime Laboratory Fund.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

 

 

10100SB0485sam001- 77 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 78 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 79 -LRB101 04248 AWJ 61297 a

1Fund in any fiscal year pursuant to this sentence shall be
2deemed to constitute payments pursuant to clause (b) of the
3preceding sentence and shall reduce the amount otherwise
4payable for such fiscal year pursuant to clause (b) of the
5preceding sentence. The moneys received by the Department
6pursuant to this Act and required to be deposited into the
7Build Illinois Fund are subject to the pledge, claim and charge
8set forth in Section 12 of the Build Illinois Bond Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Public Pier and Exposition
14Authority provided under Section 8.25f of the State Finance
15Act, but not in excess of the sums designated as "Total
16Deposit", shall be deposited in the aggregate from collections
17under Section 9 of the Use Tax Act, Section 9 of the Service
18Use Tax Act, Section 9 of the Service Occupation Tax Act, and
19Section 3 of the Retailers' Occupation Tax Act into the
20McCormick Place Expansion Project Fund in the specified fiscal
21years.
22Fiscal YearTotal Deposit
231993         $0
241994 53,000,000
251995 58,000,000

 

 

10100SB0485sam001- 80 -LRB101 04248 AWJ 61297 a

11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021300,000,000 246,000,000

 

 

10100SB0485sam001- 81 -LRB101 04248 AWJ 61297 a

12022300,000,000260,000,000
22023300,000,000275,000,000
32024 300,000,000275,000,000
42025 300,000,000275,000,000
52026 300,000,000279,000,000
62027 375,000,000292,000,000
72028 375,000,000307,000,000
82029 375,000,000322,000,000
92030 375,000,000338,000,000
102031 375,000,000350,000,000
112032 375,000,000350,000,000
122033 375,000,000
132034375,000,000
142035 375,000,000
152036450,000,000
16and
17each fiscal year
18thereafter that bonds
19are outstanding under
20Section 13.2 of the
21Metropolitan Public Pier and
22Exposition Authority Act,
23but not after fiscal year 2070
242060.
25    Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

 

 

10100SB0485sam001- 82 -LRB101 04248 AWJ 61297 a

1certificate of the Chairman of the Metropolitan Public Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Public Pier and
6Exposition Authority Act, plus cumulative deficiencies in the
7deposits required under this Section for previous months and
8years, shall be deposited into the McCormick Place Expansion
9Project Fund, until the full amount requested for the fiscal
10year, but not in excess of the amount specified above as "Total
11Deposit", has been deposited.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

 

 

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16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7    Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after August 26, 2014 (the
13effective date of Public Act 98-1098), each month, from the
14collections made under Section 9 of the Use Tax Act, Section 9
15of the Service Use Tax Act, Section 9 of the Service Occupation
16Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
17the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department under the Use Tax Act, the
23Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26    Subject to payments of amounts into the Build Illinois

 

 

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1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4beginning on July 1, 2018 the Department shall pay each month
5into the Downstate Public Transportation Fund the moneys
6required to be so paid under Section 2-3 of the Downstate
7Public Transportation Act.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% shall be paid into the General
10Revenue Fund of the State Treasury and 25% shall be reserved in
11a special account and used only for the transfer to the Common
12School Fund as part of the monthly transfer from the General
13Revenue Fund in accordance with Section 8a of the State Finance
14Act.
15    The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the taxpayer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the taxpayer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

 

 

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

 

 

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

 

 

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1respect to such sales, if the servicemen who are affected do
2not make written objection to the Department to this
3arrangement.
4(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
5100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
68-14-18; 100-1171, eff. 1-4-19.)
 
7    Section 45. The Retailers' Occupation Tax Act is amended by
8changing Section 3 as follows:
 
9    (35 ILCS 120/3)  (from Ch. 120, par. 442)
10    Sec. 3. Except as provided in this Section, on or before
11the twentieth day of each calendar month, every person engaged
12in the business of selling tangible personal property at retail
13in this State during the preceding calendar month shall file a
14return with the Department, stating:
15        1. The name of the seller;
16        2. His residence address and the address of his
17    principal place of business and the address of the
18    principal place of business (if that is a different
19    address) from which he engages in the business of selling
20    tangible personal property at retail in this State;
21        3. Total amount of receipts received by him during the
22    preceding calendar month or quarter, as the case may be,
23    from sales of tangible personal property, and from services
24    furnished, by him during such preceding calendar month or

 

 

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1    quarter;
2        4. Total amount received by him during the preceding
3    calendar month or quarter on charge and time sales of
4    tangible personal property, and from services furnished,
5    by him prior to the month or quarter for which the return
6    is filed;
7        5. Deductions allowed by law;
8        6. Gross receipts which were received by him during the
9    preceding calendar month or quarter and upon the basis of
10    which the tax is imposed;
11        7. The amount of credit provided in Section 2d of this
12    Act;
13        8. The amount of tax due;
14        9. The signature of the taxpayer; and
15        10. Such other reasonable information as the
16    Department may require.
17    On and after January 1, 2018, except for returns for motor
18vehicles, watercraft, aircraft, and trailers that are required
19to be registered with an agency of this State, with respect to
20retailers whose annual gross receipts average $20,000 or more,
21all returns required to be filed pursuant to this Act shall be
22filed electronically. Retailers who demonstrate that they do
23not have access to the Internet or demonstrate hardship in
24filing electronically may petition the Department to waive the
25electronic filing requirement.
26    If a taxpayer fails to sign a return within 30 days after

 

 

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1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Each return shall be accompanied by the statement of
5prepaid tax issued pursuant to Section 2e for which credit is
6claimed.
7    Prior to October 1, 2003, and on and after September 1,
82004 a retailer may accept a Manufacturer's Purchase Credit
9certification from a purchaser in satisfaction of Use Tax as
10provided in Section 3-85 of the Use Tax Act if the purchaser
11provides the appropriate documentation as required by Section
123-85 of the Use Tax Act. A Manufacturer's Purchase Credit
13certification, accepted by a retailer prior to October 1, 2003
14and on and after September 1, 2004 as provided in Section 3-85
15of the Use Tax Act, may be used by that retailer to satisfy
16Retailers' Occupation Tax liability in the amount claimed in
17the certification, not to exceed 6.25% of the receipts subject
18to tax from a qualifying purchase. A Manufacturer's Purchase
19Credit reported on any original or amended return filed under
20this Act after October 20, 2003 for reporting periods prior to
21September 1, 2004 shall be disallowed. Manufacturer's
22Purchaser Credit reported on annual returns due on or after
23January 1, 2005 will be disallowed for periods prior to
24September 1, 2004. No Manufacturer's Purchase Credit may be
25used after September 30, 2003 through August 31, 2004 to
26satisfy any tax liability imposed under this Act, including any

 

 

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1audit liability.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in the business of selling tangible
12    personal property at retail in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month from sales of tangible
15    personal property by him during such preceding calendar
16    month, including receipts from charge and time sales, but
17    less all deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due; and
21        6. Such other reasonable information as the Department
22    may require.
23    Beginning on October 1, 2003, any person who is not a
24licensed distributor, importing distributor, or manufacturer,
25as defined in the Liquor Control Act of 1934, but is engaged in
26the business of selling, at retail, alcoholic liquor shall file

 

 

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1a statement with the Department of Revenue, in a format and at
2a time prescribed by the Department, showing the total amount
3paid for alcoholic liquor purchased during the preceding month
4and such other information as is reasonably required by the
5Department. The Department may adopt rules to require that this
6statement be filed in an electronic or telephonic format. Such
7rules may provide for exceptions from the filing requirements
8of this paragraph. For the purposes of this paragraph, the term
9"alcoholic liquor" shall have the meaning prescribed in the
10Liquor Control Act of 1934.
11    Beginning on October 1, 2003, every distributor, importing
12distributor, and manufacturer of alcoholic liquor as defined in
13the Liquor Control Act of 1934, shall file a statement with the
14Department of Revenue, no later than the 10th day of the month
15for the preceding month during which transactions occurred, by
16electronic means, showing the total amount of gross receipts
17from the sale of alcoholic liquor sold or distributed during
18the preceding month to purchasers; identifying the purchaser to
19whom it was sold or distributed; the purchaser's tax
20registration number; and such other information reasonably
21required by the Department. A distributor, importing
22distributor, or manufacturer of alcoholic liquor must
23personally deliver, mail, or provide by electronic means to
24each retailer listed on the monthly statement a report
25containing a cumulative total of that distributor's, importing
26distributor's, or manufacturer's total sales of alcoholic

 

 

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1liquor to that retailer no later than the 10th day of the month
2for the preceding month during which the transaction occurred.
3The distributor, importing distributor, or manufacturer shall
4notify the retailer as to the method by which the distributor,
5importing distributor, or manufacturer will provide the sales
6information. If the retailer is unable to receive the sales
7information by electronic means, the distributor, importing
8distributor, or manufacturer shall furnish the sales
9information by personal delivery or by mail. For purposes of
10this paragraph, the term "electronic means" includes, but is
11not limited to, the use of a secure Internet website, e-mail,
12or facsimile.
13    If a total amount of less than $1 is payable, refundable or
14creditable, such amount shall be disregarded if it is less than
1550 cents and shall be increased to $1 if it is 50 cents or more.
16    Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

 

 

10100SB0485sam001- 93 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 94 -LRB101 04248 AWJ 61297 a

1    The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4    Any amount which is required to be shown or reported on any
5return or other document under this Act shall, if such amount
6is not a whole-dollar amount, be increased to the nearest
7whole-dollar amount in any case where the fractional part of a
8dollar is 50 cents or more, and decreased to the nearest
9whole-dollar amount where the fractional part of a dollar is
10less than 50 cents.
11    If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the Department does not exceed $200, the Department may
14authorize his returns to be filed on a quarter annual basis,
15with the return for January, February and March of a given year
16being due by April 20 of such year; with the return for April,
17May and June of a given year being due by July 20 of such year;
18with the return for July, August and September of a given year
19being due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability with the Department does not exceed $50, the
25Department may authorize his returns to be filed on an annual
26basis, with the return for a given year being due by January 20

 

 

10100SB0485sam001- 95 -LRB101 04248 AWJ 61297 a

1of the following year.
2    Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as monthly
4returns.
5    Notwithstanding any other provision in this Act concerning
6the time within which a retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12    Where the same person has more than one business registered
13with the Department under separate registrations under this
14Act, such person may not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, except as otherwise provided in this
20Section, every retailer selling this kind of tangible personal
21property shall file, with the Department, upon a form to be
22prescribed and supplied by the Department, a separate return
23for each such item of tangible personal property which the
24retailer sells, except that if, in the same transaction, (i) a
25retailer of aircraft, watercraft, motor vehicles or trailers
26transfers more than one aircraft, watercraft, motor vehicle or

 

 

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1trailer to another aircraft, watercraft, motor vehicle
2retailer or trailer retailer for the purpose of resale or (ii)
3a retailer of aircraft, watercraft, motor vehicles, or trailers
4transfers more than one aircraft, watercraft, motor vehicle, or
5trailer to a purchaser for use as a qualifying rolling stock as
6provided in Section 2-5 of this Act, then that seller may
7report the transfer of all aircraft, watercraft, motor vehicles
8or trailers involved in that transaction to the Department on
9the same uniform invoice-transaction reporting return form.
10For purposes of this Section, "watercraft" means a Class 2,
11Class 3, or Class 4 watercraft as defined in Section 3-2 of the
12Boat Registration and Safety Act, a personal watercraft, or any
13boat equipped with an inboard motor.
14    In addition, with respect to motor vehicles, watercraft,
15aircraft, and trailers that are required to be registered with
16an agency of this State, every person who is engaged in the
17business of leasing or renting such items and who, in
18connection with such business, sells any such item to a
19retailer for the purpose of resale is, notwithstanding any
20other provision of this Section to the contrary, authorized to
21meet the return-filing requirement of this Act by reporting the
22transfer of all the aircraft, watercraft, motor vehicles, or
23trailers transferred for resale during a month to the
24Department on the same uniform invoice-transaction reporting
25return form on or before the 20th of the month following the
26month in which the transfer takes place. Notwithstanding any

 

 

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

 

 

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

 

 

10100SB0485sam001- 99 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 100 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 101 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 102 -LRB101 04248 AWJ 61297 a

1under this Section is allowed only for returns that are filed
2in the manner required by this Act. The Department may disallow
3the discount for retailers whose certificate of registration is
4revoked at the time the return is filed, but only if the
5Department's decision to revoke the certificate of
6registration has become final.
7    Before October 1, 2000, if the taxpayer's average monthly
8tax liability to the Department under this Act, the Use Tax
9Act, the Service Occupation Tax Act, and the Service Use Tax
10Act, excluding any liability for prepaid sales tax to be
11remitted in accordance with Section 2d of this Act, was $10,000
12or more during the preceding 4 complete calendar quarters, he
13shall file a return with the Department each month by the 20th
14day of the month next following the month during which such tax
15liability is incurred and shall make payments to the Department
16on or before the 7th, 15th, 22nd and last day of the month
17during which such liability is incurred. On and after October
181, 2000, if the taxpayer's average monthly tax liability to the
19Department under this Act, the Use Tax Act, the Service
20Occupation Tax Act, and the Service Use Tax Act, excluding any
21liability for prepaid sales tax to be remitted in accordance
22with Section 2d of this Act, was $20,000 or more during the
23preceding 4 complete calendar quarters, he shall file a return
24with the Department each month by the 20th day of the month
25next following the month during which such tax liability is
26incurred and shall make payment to the Department on or before

 

 

10100SB0485sam001- 103 -LRB101 04248 AWJ 61297 a

1the 7th, 15th, 22nd and last day of the month during which such
2liability is incurred. If the month during which such tax
3liability is incurred began prior to January 1, 1985, each
4payment shall be in an amount equal to 1/4 of the taxpayer's
5actual liability for the month or an amount set by the
6Department not to exceed 1/4 of the average monthly liability
7of the taxpayer to the Department for the preceding 4 complete
8calendar quarters (excluding the month of highest liability and
9the month of lowest liability in such 4 quarter period). If the
10month during which such tax liability is incurred begins on or
11after January 1, 1985 and prior to January 1, 1987, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 27.5% of the taxpayer's
14liability for the same calendar month of the preceding year. If
15the month during which such tax liability is incurred begins on
16or after January 1, 1987 and prior to January 1, 1988, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year. If
20the month during which such tax liability is incurred begins on
21or after January 1, 1988, and prior to January 1, 1989, or
22begins on or after January 1, 1996, each payment shall be in an
23amount equal to 22.5% of the taxpayer's actual liability for
24the month or 25% of the taxpayer's liability for the same
25calendar month of the preceding year. If the month during which
26such tax liability is incurred begins on or after January 1,

 

 

10100SB0485sam001- 104 -LRB101 04248 AWJ 61297 a

11989, and prior to January 1, 1996, each payment shall be in an
2amount equal to 22.5% of the taxpayer's actual liability for
3the month or 25% of the taxpayer's liability for the same
4calendar month of the preceding year or 100% of the taxpayer's
5actual liability for the quarter monthly reporting period. The
6amount of such quarter monthly payments shall be credited
7against the final tax liability of the taxpayer's return for
8that month. Before October 1, 2000, once applicable, the
9requirement of the making of quarter monthly payments to the
10Department by taxpayers having an average monthly tax liability
11of $10,000 or more as determined in the manner provided above
12shall continue until such taxpayer's average monthly liability
13to the Department during the preceding 4 complete calendar
14quarters (excluding the month of highest liability and the
15month of lowest liability) is less than $9,000, or until such
16taxpayer's average monthly liability to the Department as
17computed for each calendar quarter of the 4 preceding complete
18calendar quarter period is less than $10,000. However, if a
19taxpayer can show the Department that a substantial change in
20the taxpayer's business has occurred which causes the taxpayer
21to anticipate that his average monthly tax liability for the
22reasonably foreseeable future will fall below the $10,000
23threshold stated above, then such taxpayer may petition the
24Department for a change in such taxpayer's reporting status. On
25and after October 1, 2000, once applicable, the requirement of
26the making of quarter monthly payments to the Department by

 

 

10100SB0485sam001- 105 -LRB101 04248 AWJ 61297 a

1taxpayers having an average monthly tax liability of $20,000 or
2more as determined in the manner provided above shall continue
3until such taxpayer's average monthly liability to the
4Department during the preceding 4 complete calendar quarters
5(excluding the month of highest liability and the month of
6lowest liability) is less than $19,000 or until such taxpayer's
7average monthly liability to the Department as computed for
8each calendar quarter of the 4 preceding complete calendar
9quarter period is less than $20,000. However, if a taxpayer can
10show the Department that a substantial change in the taxpayer's
11business has occurred which causes the taxpayer to anticipate
12that his average monthly tax liability for the reasonably
13foreseeable future will fall below the $20,000 threshold stated
14above, then such taxpayer may petition the Department for a
15change in such taxpayer's reporting status. The Department
16shall change such taxpayer's reporting status unless it finds
17that such change is seasonal in nature and not likely to be
18long term. If any such quarter monthly payment is not paid at
19the time or in the amount required by this Section, then the
20taxpayer shall be liable for penalties and interest on the
21difference between the minimum amount due as a payment and the
22amount of such quarter monthly payment actually and timely
23paid, except insofar as the taxpayer has previously made
24payments for that month to the Department in excess of the
25minimum payments previously due as provided in this Section.
26The Department shall make reasonable rules and regulations to

 

 

10100SB0485sam001- 106 -LRB101 04248 AWJ 61297 a

1govern the quarter monthly payment amount and quarter monthly
2payment dates for taxpayers who file on other than a calendar
3monthly basis.
4    The provisions of this paragraph apply before October 1,
52001. Without regard to whether a taxpayer is required to make
6quarter monthly payments as specified above, any taxpayer who
7is required by Section 2d of this Act to collect and remit
8prepaid taxes and has collected prepaid taxes which average in
9excess of $25,000 per month during the preceding 2 complete
10calendar quarters, shall file a return with the Department as
11required by Section 2f and shall make payments to the
12Department on or before the 7th, 15th, 22nd and last day of the
13month during which such liability is incurred. If the month
14during which such tax liability is incurred began prior to
15September 1, 1985 (the effective date of Public Act 84-221),
16each payment shall be in an amount not less than 22.5% of the
17taxpayer's actual liability under Section 2d. If the month
18during which such tax liability is incurred begins on or after
19January 1, 1986, each payment shall be in an amount equal to
2022.5% of the taxpayer's actual liability for the month or 27.5%
21of the taxpayer's liability for the same calendar month of the
22preceding calendar year. If the month during which such tax
23liability is incurred begins on or after January 1, 1987, each
24payment shall be in an amount equal to 22.5% of the taxpayer's
25actual liability for the month or 26.25% of the taxpayer's
26liability for the same calendar month of the preceding year.

 

 

10100SB0485sam001- 107 -LRB101 04248 AWJ 61297 a

1The amount of such quarter monthly payments shall be credited
2against the final tax liability of the taxpayer's return for
3that month filed under this Section or Section 2f, as the case
4may be. Once applicable, the requirement of the making of
5quarter monthly payments to the Department pursuant to this
6paragraph shall continue until such taxpayer's average monthly
7prepaid tax collections during the preceding 2 complete
8calendar quarters is $25,000 or less. If any such quarter
9monthly payment is not paid at the time or in the amount
10required, the taxpayer shall be liable for penalties and
11interest on such difference, except insofar as the taxpayer has
12previously made payments for that month in excess of the
13minimum payments previously due.
14    The provisions of this paragraph apply on and after October
151, 2001. Without regard to whether a taxpayer is required to
16make quarter monthly payments as specified above, any taxpayer
17who is required by Section 2d of this Act to collect and remit
18prepaid taxes and has collected prepaid taxes that average in
19excess of $20,000 per month during the preceding 4 complete
20calendar quarters shall file a return with the Department as
21required by Section 2f and shall make payments to the
22Department on or before the 7th, 15th, 22nd and last day of the
23month during which the liability is incurred. Each payment
24shall be in an amount equal to 22.5% of the taxpayer's actual
25liability for the month or 25% of the taxpayer's liability for
26the same calendar month of the preceding year. The amount of

 

 

10100SB0485sam001- 108 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 109 -LRB101 04248 AWJ 61297 a

1in accordance with reasonable rules and regulations to be
2prescribed by the Department. If no such request is made, the
3taxpayer may credit such excess payment against tax liability
4subsequently to be remitted to the Department under this Act,
5the Use Tax Act, the Service Occupation Tax Act or the Service
6Use Tax Act, in accordance with reasonable rules and
7regulations prescribed by the Department. If the Department
8subsequently determined that all or any part of the credit
9taken was not actually due to the taxpayer, the taxpayer's 2.1%
10and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
11of the difference between the credit taken and that actually
12due, and that taxpayer shall be liable for penalties and
13interest on such difference.
14    If a retailer of motor fuel is entitled to a credit under
15Section 2d of this Act which exceeds the taxpayer's liability
16to the Department under this Act for the month which the
17taxpayer is filing a return, the Department shall issue the
18taxpayer a credit memorandum for the excess.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund, a special fund in the
21State treasury which is hereby created, the net revenue
22realized for the preceding month from the 1% tax imposed under
23this Act.
24    Beginning January 1, 1990, each month the Department shall
25pay into the County and Mass Transit District Fund, a special
26fund in the State treasury which is hereby created, 4% of the

 

 

10100SB0485sam001- 110 -LRB101 04248 AWJ 61297 a

1net revenue realized for the preceding month from the 6.25%
2general rate.
3    Beginning August 1, 2000, each month the Department shall
4pay into the County and Mass Transit District Fund 20% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol. Beginning
7September 1, 2010, each month the Department shall pay into the
8County and Mass Transit District Fund 20% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of sales tax holiday items.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the net revenue
13realized for the preceding month from the 6.25% general rate on
14the selling price of tangible personal property.
15    Beginning August 1, 2000, each month the Department shall
16pay into the Local Government Tax Fund 80% of the net revenue
17realized for the preceding month from the 1.25% rate on the
18selling price of motor fuel and gasohol. Beginning September 1,
192010, each month the Department shall pay into the Local
20Government Tax Fund 80% of the net revenue realized for the
21preceding month from the 1.25% rate on the selling price of
22sales tax holiday items.
23    Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

 

 

10100SB0485sam001- 111 -LRB101 04248 AWJ 61297 a

1candy, grooming and hygiene products, and soft drinks that had
2been taxed at a rate of 1% prior to September 1, 2009 but that
3are now taxed at 6.25%.
4    Beginning July 1, 2011, each month the Department shall pay
5into the Clean Air Act Permit Fund 80% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of sorbents used in Illinois in the process
8of sorbent injection as used to comply with the Environmental
9Protection Act or the federal Clean Air Act, but the total
10payment into the Clean Air Act Permit Fund under this Act and
11the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
12    Beginning July 1, 2013, each month the Department shall pay
13into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Use Tax Act, the Service Use Tax
15Act, and the Service Occupation Tax Act an amount equal to the
16average monthly deficit in the Underground Storage Tank Fund
17during the prior year, as certified annually by the Illinois
18Environmental Protection Agency, but the total payment into the
19Underground Storage Tank Fund under this Act, the Use Tax Act,
20the Service Use Tax Act, and the Service Occupation Tax Act
21shall not exceed $18,000,000 in any State fiscal year. As used
22in this paragraph, the "average monthly deficit" shall be equal
23to the difference between the average monthly claims for
24payment by the fund and the average monthly revenues deposited
25into the fund, excluding payments made pursuant to this
26paragraph.

 

 

10100SB0485sam001- 112 -LRB101 04248 AWJ 61297 a

1    Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under the Use Tax Act, the Service
3Use Tax Act, the Service Occupation Tax Act, and this Act, each
4month the Department shall deposit $500,000 into the State
5Crime Laboratory Fund.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to this Act,
14Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
15Act, and Section 9 of the Service Occupation Tax Act, such Acts
16being hereinafter called the "Tax Acts" and such aggregate of
172.2% or 3.8%, as the case may be, of moneys being hereinafter
18called the "Tax Act Amount", and (2) the amount transferred to
19the Build Illinois Fund from the State and Local Sales Tax
20Reform Fund shall be less than the Annual Specified Amount (as
21hereinafter defined), an amount equal to the difference shall
22be immediately paid into the Build Illinois Fund from other
23moneys received by the Department pursuant to the Tax Acts; the
24"Annual Specified Amount" means the amounts specified below for
25fiscal years 1986 through 1993:
26Fiscal YearAnnual Specified Amount

 

 

10100SB0485sam001- 113 -LRB101 04248 AWJ 61297 a

11986$54,800,000
21987$76,650,000
31988$80,480,000
41989$88,510,000
51990$115,330,000
61991$145,470,000
71992$182,730,000
81993$206,520,000;
9and means the Certified Annual Debt Service Requirement (as
10defined in Section 13 of the Build Illinois Bond Act) or the
11Tax Act Amount, whichever is greater, for fiscal year 1994 and
12each fiscal year thereafter; and further provided, that if on
13the last business day of any month the sum of (1) the Tax Act
14Amount required to be deposited into the Build Illinois Bond
15Account in the Build Illinois Fund during such month and (2)
16the amount transferred to the Build Illinois Fund from the
17State and Local Sales Tax Reform Fund shall have been less than
181/12 of the Annual Specified Amount, an amount equal to the
19difference shall be immediately paid into the Build Illinois
20Fund from other moneys received by the Department pursuant to
21the Tax Acts; and, further provided, that in no event shall the
22payments required under the preceding proviso result in
23aggregate payments into the Build Illinois Fund pursuant to
24this clause (b) for any fiscal year in excess of the greater of
25(i) the Tax Act Amount or (ii) the Annual Specified Amount for
26such fiscal year. The amounts payable into the Build Illinois

 

 

10100SB0485sam001- 114 -LRB101 04248 AWJ 61297 a

1Fund under clause (b) of the first sentence in this paragraph
2shall be payable only until such time as the aggregate amount
3on deposit under each trust indenture securing Bonds issued and
4outstanding pursuant to the Build Illinois Bond Act is
5sufficient, taking into account any future investment income,
6to fully provide, in accordance with such indenture, for the
7defeasance of or the payment of the principal of, premium, if
8any, and interest on the Bonds secured by such indenture and on
9any Bonds expected to be issued thereafter and all fees and
10costs payable with respect thereto, all as certified by the
11Director of the Bureau of the Budget (now Governor's Office of
12Management and Budget). If on the last business day of any
13month in which Bonds are outstanding pursuant to the Build
14Illinois Bond Act, the aggregate of moneys deposited in the
15Build Illinois Bond Account in the Build Illinois Fund in such
16month shall be less than the amount required to be transferred
17in such month from the Build Illinois Bond Account to the Build
18Illinois Bond Retirement and Interest Fund pursuant to Section
1913 of the Build Illinois Bond Act, an amount equal to such
20deficiency shall be immediately paid from other moneys received
21by the Department pursuant to the Tax Acts to the Build
22Illinois Fund; provided, however, that any amounts paid to the
23Build Illinois Fund in any fiscal year pursuant to this
24sentence shall be deemed to constitute payments pursuant to
25clause (b) of the first sentence of this paragraph and shall
26reduce the amount otherwise payable for such fiscal year

 

 

10100SB0485sam001- 115 -LRB101 04248 AWJ 61297 a

1pursuant to that clause (b). The moneys received by the
2Department pursuant to this Act and required to be deposited
3into the Build Illinois Fund are subject to the pledge, claim
4and charge set forth in Section 12 of the Build Illinois Bond
5Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Public Pier and Exposition
11Authority provided under Section 8.25f of the State Finance
12Act, but not in excess of sums designated as "Total Deposit",
13shall be deposited in the aggregate from collections under
14Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
15Act, Section 9 of the Service Occupation Tax Act, and Section 3
16of the Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

 

 

10100SB0485sam001- 116 -LRB101 04248 AWJ 61297 a

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021300,000,000 246,000,000
232022300,000,000260,000,000
242023300,000,000275,000,000
252024 300,000,000275,000,000
262025 300,000,000275,000,000

 

 

10100SB0485sam001- 117 -LRB101 04248 AWJ 61297 a

12026 300,000,000279,000,000
22027 375,000,000292,000,000
32028 375,000,000307,000,000
42029 375,000,000322,000,000
52030 375,000,000338,000,000
62031 375,000,000350,000,000
72032 375,000,000350,000,000
82033 375,000,000
92034 375,000,000
102035 375,000,000
112036 450,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Public Pier and
18Exposition Authority Act,
19but not after fiscal year 2070
202060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Public Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

10100SB0485sam001- 118 -LRB101 04248 AWJ 61297 a

1(g) of Section 13 of the Metropolitan Public Pier and
2Exposition Authority Act, plus cumulative deficiencies in the
3deposits required under this Section for previous months and
4years, shall be deposited into the McCormick Place Expansion
5Project Fund, until the full amount requested for the fiscal
6year, but not in excess of the amount specified above as "Total
7Deposit", has been deposited.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois Tax
13Increment Fund 0.27% of 80% of the net revenue realized for the
14preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

 

 

10100SB0485sam001- 119 -LRB101 04248 AWJ 61297 a

1the Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois Fund,
4the McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, and the Energy Infrastructure Fund pursuant to
6the preceding paragraphs or in any amendments to this Section
7hereafter enacted, beginning on the first day of the first
8calendar month to occur on or after August 26, 2014 (the
9effective date of Public Act 98-1098), each month, from the
10collections made under Section 9 of the Use Tax Act, Section 9
11of the Service Use Tax Act, Section 9 of the Service Occupation
12Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
13the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year by
18the Audit Bureau of the Department under the Use Tax Act, the
19Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
25Compliance and Administration Fund as provided in this Section,
26beginning on July 1, 2018 the Department shall pay each month

 

 

10100SB0485sam001- 120 -LRB101 04248 AWJ 61297 a

1into the Downstate Public Transportation Fund the moneys
2required to be so paid under Section 2-3 of the Downstate
3Public Transportation Act.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, 75% thereof shall be paid into the State
6Treasury and 25% shall be reserved in a special account and
7used only for the transfer to the Common School Fund as part of
8the monthly transfer from the General Revenue Fund in
9accordance with Section 8a of the State Finance Act.
10    The Department may, upon separate written notice to a
11taxpayer, require the taxpayer to prepare and file with the
12Department on a form prescribed by the Department within not
13less than 60 days after receipt of the notice an annual
14information return for the tax year specified in the notice.
15Such annual return to the Department shall include a statement
16of gross receipts as shown by the retailer's last Federal
17income tax return. If the total receipts of the business as
18reported in the Federal income tax return do not agree with the
19gross receipts reported to the Department of Revenue for the
20same period, the retailer shall attach to his annual return a
21schedule showing a reconciliation of the 2 amounts and the
22reasons for the difference. The retailer's annual return to the
23Department shall also disclose the cost of goods sold by the
24retailer during the year covered by such return, opening and
25closing inventories of such goods for such year, costs of goods
26used from stock or taken from stock and given away by the

 

 

10100SB0485sam001- 121 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 122 -LRB101 04248 AWJ 61297 a

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

 

 

10100SB0485sam001- 123 -LRB101 04248 AWJ 61297 a

1local fairs, art shows, flea markets and similar exhibitions or
2events, including any transient merchant as defined by Section
32 of the Transient Merchant Act of 1987, is required to file a
4report with the Department providing the name of the merchant's
5business, the name of the person or persons engaged in
6merchant's business, the permanent address and Illinois
7Retailers Occupation Tax Registration Number of the merchant,
8the dates and location of the event and other reasonable
9information that the Department may require. The report must be
10filed not later than the 20th day of the month next following
11the month during which the event with retail sales was held.
12Any person who fails to file a report required by this Section
13commits a business offense and is subject to a fine not to
14exceed $250.
15    Any person engaged in the business of selling tangible
16personal property at retail as a concessionaire or other type
17of seller at the Illinois State Fair, county fairs, art shows,
18flea markets and similar exhibitions or events, or any
19transient merchants, as defined by Section 2 of the Transient
20Merchant Act of 1987, may be required to make a daily report of
21the amount of such sales to the Department and to make a daily
22payment of the full amount of tax due. The Department shall
23impose this requirement when it finds that there is a
24significant risk of loss of revenue to the State at such an
25exhibition or event. Such a finding shall be based on evidence
26that a substantial number of concessionaires or other sellers

 

 

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1who are not residents of Illinois will be engaging in the
2business of selling tangible personal property at retail at the
3exhibition or event, or other evidence of a significant risk of
4loss of revenue to the State. The Department shall notify
5concessionaires and other sellers affected by the imposition of
6this requirement. In the absence of notification by the
7Department, the concessionaires and other sellers shall file
8their returns as otherwise required in this Section.
9(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1099-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
117-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
12    Section 50. The Cigarette Tax Act is amended by changing
13Section 29 as follows:
 
14    (35 ILCS 130/29)  (from Ch. 120, par. 453.29)
15    Sec. 29. All moneys received by the Department from the
16one-half mill tax imposed by the Sixty-fourth General Assembly
17and all interest and penalties, received in connection
18therewith under the provisions of this Act shall be paid into
19the Metropolitan Fair and Exposition Authority Reconstruction
20Fund. All other moneys received by the Department under this
21Act shall be paid into the General Revenue Fund in the State
22treasury. After there has been paid into the Metropolitan Fair
23and Exposition Authority Reconstruction Fund sufficient money
24to pay in full both principal and interest, all of the

 

 

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1outstanding bonds issued pursuant to the "Fair and Exposition
2Authority Reconstruction Act", the State Treasurer and
3Comptroller shall transfer to the General Revenue Fund the
4balance of moneys remaining in the Metropolitan Fair and
5Exposition Authority Reconstruction Fund except for $2,500,000
6which shall remain in the Metropolitan Fair and Exposition
7Authority Reconstruction Fund and which may be appropriated by
8the General Assembly for the corporate purposes of the
9Metropolitan Public Pier and Exposition Authority. All monies
10received by the Department in fiscal year 1978 and thereafter
11from the one-half mill tax imposed by the Sixty-fourth General
12Assembly, and all interest and penalties received in connection
13therewith under the provisions of this Act, shall be paid into
14the General Revenue Fund, except that the Department shall pay
15the first $4,800,000 received in fiscal years 1979 through 2001
16from that one-half mill tax into the Metropolitan Fair and
17Exposition Authority Reconstruction Fund which monies may be
18appropriated by the General Assembly for the corporate purposes
19of the Metropolitan Public Pier and Exposition Authority.
20    In fiscal year 2002 and fiscal year 2003, the first
21$4,800,000 from the one-half mill tax shall be paid into the
22Statewide Economic Development Fund.
23    All moneys received by the Department in fiscal year 2006
24and thereafter from the one-half mill tax imposed by the 64th
25General Assembly and all interest and penalties received in
26connection with that tax under the provisions of this Act shall

 

 

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1be paid into the General Revenue Fund.
2(Source: P.A. 93-22, eff. 6-20-03; 94-91, eff. 7-1-05.)
 
3    Section 55. The Hotel Operators' Occupation Tax Act is
4amended by changing Sections 3 and 6 as follows:
 
5    (35 ILCS 145/3)  (from Ch. 120, par. 481b.33)
6    Sec. 3. Rate; exemptions.
7    (a) A tax is imposed upon persons engaged in the business
8of renting, leasing or letting rooms in a hotel at the rate of
95% of 94% of the gross rental receipts from such renting,
10leasing or letting, excluding, however, from gross rental
11receipts, the proceeds of such renting, leasing or letting to
12permanent residents of that hotel and proceeds from the tax
13imposed under subsection (c) of Section 13 of the Metropolitan
14Public Pier and Exposition Authority Act.
15    (b) There shall be imposed an additional tax upon persons
16engaged in the business of renting, leasing or letting rooms in
17a hotel at the rate of 1% of 94% of the gross rental receipts
18from such renting, leasing or letting, excluding, however, from
19gross rental receipts, the proceeds of such renting, leasing or
20letting to permanent residents of that hotel and proceeds from
21the tax imposed under subsection (c) of Section 13 of the
22Metropolitan Public Pier and Exposition Authority Act.
23    (c) No funds received pursuant to this Act shall be used to
24advertise for or otherwise promote new competition in the hotel

 

 

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1business.
2    (d) However, such tax is not imposed upon the privilege of
3engaging in any business in Interstate Commerce or otherwise,
4which business may not, under the Constitution and Statutes of
5the United States, be made the subject of taxation by this
6State. In addition, the tax is not imposed upon gross rental
7receipts for which the hotel operator is prohibited from
8obtaining reimbursement for the tax from the customer by reason
9of a federal treaty.
10    (d-5) On and after July 1, 2017, the tax imposed by this
11Act shall not apply to gross rental receipts received by an
12entity that is organized and operated exclusively for religious
13purposes and possesses an active Exemption Identification
14Number issued by the Department pursuant to the Retailers'
15Occupation Tax Act when acting as a hotel operator renting,
16leasing, or letting rooms:
17        (1) in furtherance of the purposes for which it is
18    organized; or
19        (2) to entities that (i) are organized and operated
20    exclusively for religious purposes, (ii) possess an active
21    Exemption Identification Number issued by the Department
22    pursuant to the Retailers' Occupation Tax Act, and (iii)
23    rent the rooms in furtherance of the purposes for which
24    they are organized.
25    No gross rental receipts are exempt under paragraph (2) of
26this subsection (d-5) unless the hotel operator obtains the

 

 

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1active Exemption Identification Number from the exclusively
2religious entity to whom it is renting and maintains that
3number in its books and records. Gross rental receipts from all
4rentals other than those described in items (1) or (2) of this
5subsection (d-5) are subject to the tax imposed by this Act
6unless otherwise exempt under this Act.
7    This subsection (d-5) is exempt from the sunset provisions
8of Section 3-5 of this Act.
9    (e) Persons subject to the tax imposed by this Act may
10reimburse themselves for their tax liability under this Act by
11separately stating such tax as an additional charge, which
12charge may be stated in combination, in a single amount, with
13any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
14Illinois Municipal Code, and Section 25.05-10 of "An Act to
15revise the law in relation to counties".
16    (f) If any hotel operator collects an amount (however
17designated) which purports to reimburse such operator for hotel
18operators' occupation tax liability measured by receipts which
19are not subject to hotel operators' occupation tax, or if any
20hotel operator, in collecting an amount (however designated)
21which purports to reimburse such operator for hotel operators'
22occupation tax liability measured by receipts which are subject
23to tax under this Act, collects more from the customer than the
24operators' hotel operators' occupation tax liability in the
25transaction is, the customer shall have a legal right to claim
26a refund of such amount from such operator. However, if such

 

 

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1amount is not refunded to the customer for any reason, the
2hotel operator is liable to pay such amount to the Department.
3(Source: P.A. 100-213, eff. 8-18-17.)
 
4    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
5    Sec. 6. Filing of returns and distribution of proceeds.
6    Except as provided hereinafter in this Section, on or
7before the last day of each calendar month, every person
8engaged in the business of renting, leasing or letting rooms in
9a hotel in this State during the preceding calendar month shall
10file a return with the Department, stating:
11        1. The name of the operator;
12        2. His residence address and the address of his
13    principal place of business and the address of the
14    principal place of business (if that is a different
15    address) from which he engages in the business of renting,
16    leasing or letting rooms in a hotel in this State;
17        3. Total amount of rental receipts received by him
18    during the preceding calendar month from renting, leasing
19    or letting rooms during such preceding calendar month;
20        4. Total amount of rental receipts received by him
21    during the preceding calendar month from renting, leasing
22    or letting rooms to permanent residents during such
23    preceding calendar month;
24        5. Total amount of other exclusions from gross rental
25    receipts allowed by this Act;

 

 

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1        6. Gross rental receipts which were received by him
2    during the preceding calendar month and upon the basis of
3    which the tax is imposed;
4        7. The amount of tax due;
5        8. Such other reasonable information as the Department
6    may require.
7    If the operator's average monthly tax liability to the
8Department does not exceed $200, the Department may authorize
9his returns to be filed on a quarter annual basis, with the
10return for January, February and March of a given year being
11due by April 30 of such year; with the return for April, May
12and June of a given year being due by July 31 of such year; with
13the return for July, August and September of a given year being
14due by October 31 of such year, and with the return for
15October, November and December of a given year being due by
16January 31 of the following year.
17    If the operator's average monthly tax liability to the
18Department does not exceed $50, the Department may authorize
19his returns to be filed on an annual basis, with the return for
20a given year being due by January 31 of the following year.
21    Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24    Notwithstanding any other provision in this Act concerning
25the time within which an operator may file his return, in the
26case of any operator who ceases to engage in a kind of business

 

 

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1which makes him responsible for filing returns under this Act,
2such operator shall file a final return under this Act with the
3Department not more than 1 month after discontinuing such
4business.
5    Where the same person has more than 1 business registered
6with the Department under separate registrations under this
7Act, such person shall not file each return that is due as a
8single return covering all such registered businesses, but
9shall file separate returns for each such registered business.
10    In his return, the operator shall determine the value of
11any consideration other than money received by him in
12connection with the renting, leasing or letting of rooms in the
13course of his business and he shall include such value in his
14return. Such determination shall be subject to review and
15revision by the Department in the manner hereinafter provided
16for the correction of returns.
17    Where the operator is a corporation, the return filed on
18behalf of such corporation shall be signed by the president,
19vice-president, secretary or treasurer or by the properly
20accredited agent of such corporation.
21    The person filing the return herein provided for shall, at
22the time of filing such return, pay to the Department the
23amount of tax herein imposed. The operator filing the return
24under this Section shall, at the time of filing such return,
25pay to the Department the amount of tax imposed by this Act
26less a discount of 2.1% or $25 per calendar year, whichever is

 

 

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1greater, which is allowed to reimburse the operator for the
2expenses incurred in keeping records, preparing and filing
3returns, remitting the tax and supplying data to the Department
4on request.
5    If any payment provided for in this Section exceeds the
6operator's liabilities under this Act, as shown on an original
7return, the Department may authorize the operator to credit
8such excess payment against liability subsequently to be
9remitted to the Department under this Act, in accordance with
10reasonable rules adopted by the Department. If the Department
11subsequently determines that all or any part of the credit
12taken was not actually due to the operator, the operator's
13discount shall be reduced by an amount equal to the difference
14between the discount as applied to the credit taken and that
15actually due, and that operator shall be liable for penalties
16and interest on such difference.
17    There shall be deposited in the Build Illinois Fund in the
18State Treasury for each State fiscal year 40% of the amount of
19total net proceeds from the tax imposed by subsection (a) of
20Section 3. Of the remaining 60%, $5,000,000 shall be deposited
21in the Illinois Sports Facilities Fund and credited to the
22Subsidy Account each fiscal year by making monthly deposits in
23the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
24such deposits for prior months, and an additional $8,000,000
25shall be deposited in the Illinois Sports Facilities Fund and
26credited to the Advance Account each fiscal year by making

 

 

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1monthly deposits in the amount of 1/8 of $8,000,000 plus any
2cumulative deficiencies in such deposits for prior months;
3provided, that for fiscal years ending after June 30, 2001, the
4amount to be so deposited into the Illinois Sports Facilities
5Fund and credited to the Advance Account each fiscal year shall
6be increased from $8,000,000 to the then applicable Advance
7Amount and the required monthly deposits beginning with July
82001 shall be in the amount of 1/8 of the then applicable
9Advance Amount plus any cumulative deficiencies in those
10deposits for prior months. (The deposits of the additional
11$8,000,000 or the then applicable Advance Amount, as
12applicable, during each fiscal year shall be treated as
13advances of funds to the Illinois Sports Facilities Authority
14for its corporate purposes to the extent paid to the Authority
15or its trustee and shall be repaid into the General Revenue
16Fund in the State Treasury by the State Treasurer on behalf of
17the Authority pursuant to Section 19 of the Illinois Sports
18Facilities Authority Act, as amended. If in any fiscal year the
19full amount of the then applicable Advance Amount is not repaid
20into the General Revenue Fund, then the deficiency shall be
21paid from the amount in the Local Government Distributive Fund
22that would otherwise be allocated to the City of Chicago under
23the State Revenue Sharing Act.)
24    For purposes of the foregoing paragraph, the term "Advance
25Amount" means, for fiscal year 2002, $22,179,000, and for
26subsequent fiscal years through fiscal year 2032, 105.615% of

 

 

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1the Advance Amount for the immediately preceding fiscal year,
2rounded up to the nearest $1,000.
3    Of the remaining 60% of the amount of total net proceeds
4prior to August 1, 2011 from the tax imposed by subsection (a)
5of Section 3 after all required deposits in the Illinois Sports
6Facilities Fund, the amount equal to 8% of the net revenue
7realized from this Act plus an amount equal to 8% of the net
8revenue realized from any tax imposed under Section 4.05 of the
9Chicago World's Fair-1992 Authority Act during the preceding
10month shall be deposited in the Local Tourism Fund each month
11for purposes authorized by Section 605-705 of the Department of
12Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
13the remaining 60% of the amount of total net proceeds beginning
14on August 1, 2011 from the tax imposed by subsection (a) of
15Section 3 after all required deposits in the Illinois Sports
16Facilities Fund, an amount equal to 8% of the net revenue
17realized from this Act plus an amount equal to 8% of the net
18revenue realized from any tax imposed under Section 4.05 of the
19Chicago World's Fair-1992 Authority Act during the preceding
20month shall be deposited as follows: 18% of such amount shall
21be deposited into the Chicago Travel Industry Promotion Fund
22for the purposes described in subsection (n) of Section 5 of
23the Metropolitan Public Pier and Exposition Authority Act and
24the remaining 82% of such amount shall be deposited into the
25Local Tourism Fund each month for purposes authorized by
26Section 605-705 of the Department of Commerce and Economic

 

 

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1Opportunity Law. Beginning on August 1, 1999 and ending on July
231, 2011, an amount equal to 4.5% of the net revenue realized
3from the Hotel Operators' Occupation Tax Act during the
4preceding month shall be deposited into the International
5Tourism Fund for the purposes authorized in Section 605-707 of
6the Department of Commerce and Economic Opportunity Law.
7Beginning on August 1, 2011, an amount equal to 4.5% of the net
8revenue realized from this Act during the preceding month shall
9be deposited as follows: 55% of such amount shall be deposited
10into the Chicago Travel Industry Promotion Fund for the
11purposes described in subsection (n) of Section 5 of the
12Metropolitan Public Pier and Exposition Authority Act and the
13remaining 45% of such amount deposited into the International
14Tourism Fund for the purposes authorized in Section 605-707 of
15the Department of Commerce and Economic Opportunity Law. "Net
16revenue realized for a month" means the revenue collected by
17the State under that Act during the previous month less the
18amount paid out during that same month as refunds to taxpayers
19for overpayment of liability under that Act.
20    After making all these deposits, all other proceeds of the
21tax imposed under subsection (a) of Section 3 shall be
22deposited in the Tourism Promotion Fund in the State Treasury.
23All moneys received by the Department from the additional tax
24imposed under subsection (b) of Section 3 shall be deposited
25into the Build Illinois Fund in the State Treasury.
26    The Department may, upon separate written notice to a

 

 

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1taxpayer, require the taxpayer to prepare and file with the
2Department on a form prescribed by the Department within not
3less than 60 days after receipt of the notice an annual
4information return for the tax year specified in the notice.
5Such annual return to the Department shall include a statement
6of gross receipts as shown by the operator's last State income
7tax return. If the total receipts of the business as reported
8in the State income tax return do not agree with the gross
9receipts reported to the Department for the same period, the
10operator shall attach to his annual information return a
11schedule showing a reconciliation of the 2 amounts and the
12reasons for the difference. The operator's annual information
13return to the Department shall also disclose pay roll
14information of the operator's business during the year covered
15by such return and any additional reasonable information which
16the Department deems would be helpful in determining the
17accuracy of the monthly, quarterly or annual tax returns by
18such operator as hereinbefore provided for in this Section.
19    If the annual information return required by this Section
20is not filed when and as required the taxpayer shall be liable
21for a penalty in an amount determined in accordance with
22Section 3-4 of the Uniform Penalty and Interest Act until such
23return is filed as required, the penalty to be assessed and
24collected in the same manner as any other penalty provided for
25in this Act.
26    The chief executive officer, proprietor, owner or highest

 

 

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1ranking manager shall sign the annual return to certify the
2accuracy of the information contained therein. Any person who
3willfully signs the annual return containing false or
4inaccurate information shall be guilty of perjury and punished
5accordingly. The annual return form prescribed by the
6Department shall include a warning that the person signing the
7return may be liable for perjury.
8    The foregoing portion of this Section concerning the filing
9of an annual information return shall not apply to an operator
10who is not required to file an income tax return with the
11United States Government.
12(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
 
13    Section 60. The Illinois Municipal Code is amended by
14changing Sections 8-3-13, 8-3-14, 8-3-14a, and 11-74.3-6 as
15follows:
 
16    (65 ILCS 5/8-3-13)  (from Ch. 24, par. 8-3-13)
17    Sec. 8-3-13. The corporate authorities of any municipality
18containing 500,000 or more inhabitants may impose a tax prior
19to July 1, 1969, upon all persons engaged in the municipality
20in the business of renting, leasing or letting rooms in a
21hotel, as defined in the Hotel Operators' Occupation Tax Act,
22at a rate not to exceed 1% of the gross rental receipts from
23the renting, leasing or letting, excluding, however, from gross
24rental receipts, the proceeds of the renting, leasing or

 

 

10100SB0485sam001- 138 -LRB101 04248 AWJ 61297 a

1letting to permanent residents of that hotel and proceeds from
2the tax imposed under subsection (c) of Section 13 of the
3Metropolitan Public Pier and Exposition Authority Act.
4    The tax imposed by a municipality under this Section and
5all civil penalties that may be assessed as an incident thereof
6shall be collected and enforced by the State Department of
7Revenue. The certificate of registration that is issued by the
8Department to a lessor under the Hotel Operators' Occupation
9Tax Act shall permit the registrant to engage in a business
10that is taxable under any ordinance or resolution enacted under
11this Section without registering separately with the
12Department under the ordinance or resolution or under this
13Section. The Department shall have full power to administer and
14enforce this Section; to collect all taxes and penalties due
15hereunder; to dispose of taxes and penalties so collected in
16the manner provided in this Section; and to determine all
17rights to credit memoranda arising on account of the erroneous
18payment of tax or penalty hereunder. In the administration of
19and compliance with this Section, the Department and persons
20who are subject to this Section shall have the same rights,
21remedies, privileges, immunities, powers and duties, and be
22subject to the same conditions, restrictions, limitations,
23penalties and definitions of terms, and employ the same modes
24of procedure, as are prescribed in the Hotel Operators'
25Occupation Tax Act and the Uniform Penalty and Interest Act, as
26fully as if the provisions contained in those Acts were set

 

 

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1forth herein.
2    Whenever the Department determines that a refund should be
3made under this Section to a claimant instead of issuing a
4credit memorandum, the Department shall notify the State
5Comptroller, who shall cause the warrant to be drawn for the
6amount specified, and to the person named, in the notification
7from the Department. The refund shall be paid by the State
8Treasurer out of the Illinois tourism tax fund.
9    Persons subject to any tax imposed under authority granted
10by this Section may reimburse themselves for their tax
11liability for that tax by separately stating the tax as an
12additional charge, which charge may be stated in combination,
13in a single amount, with State tax imposed under the Hotel
14Operators' Occupation Tax Act.
15    The Department shall forthwith pay over to the State
16Treasurer, ex-officio, as trustee, all taxes and penalties
17collected hereunder. On or before the 25th day of each calendar
18month, the Department shall prepare and certify to the
19Comptroller the disbursement of stated sums of money to named
20municipalities from which lessors have paid taxes or penalties
21hereunder to the Department during the second preceding
22calendar month. The amount to be paid to each municipality
23shall be the amount (not including credit memoranda) collected
24hereunder during the second preceding calendar month by the
25Department, and not including an amount equal to the amount of
26refunds made during the second preceding calendar month by the

 

 

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1Department on behalf of the municipality, less 4% of the
2balance, which sum shall be retained by the State Treasurer to
3cover the costs incurred by the Department in administering and
4enforcing the provisions of this Section, as provided herein.
5The Department, at the time of each monthly disbursement to the
6municipalities, shall prepare and certify to the Comptroller
7the amount so retained by the State Treasurer, which shall be
8paid into the General Revenue Fund of the State Treasury.
9    Within 10 days after receipt by the Comptroller of the
10disbursement certification to the municipalities and the
11General Revenue Fund provided for in this Section to be given
12to the Comptroller by the Department, the Comptroller shall
13cause the warrants to be drawn for the respective amounts in
14accordance with the directions contained in the certification.
15    Nothing in this Section shall be construed to authorize a
16municipality to impose a tax upon the privilege of engaging in
17any business that, under the Constitution of the United States,
18may not be made the subject of taxation by this State.
19    An ordinance or resolution imposing a tax hereunder or
20effecting a change in the rate thereof shall be effective on
21the first day of the calendar month next following the
22expiration of the publication period provided in Section 1-2-4
23in respect to municipalities governed by that Section.
24    The corporate authorities of any municipality that levies a
25tax authorized by this Section shall transmit to the Department
26of Revenue on or not later than 5 days after the effective date

 

 

10100SB0485sam001- 141 -LRB101 04248 AWJ 61297 a

1of the ordinance or resolution a certified copy of the
2ordinance or resolution imposing the tax; whereupon, the
3Department of Revenue shall proceed to administer and enforce
4this Section on behalf of the municipality as of the effective
5date of the ordinance or resolution. Upon a change in rate of a
6tax levied hereunder, or upon the discontinuance of the tax,
7the corporate authorities of the municipality shall, on or not
8later than 5 days after the effective date of the ordinance or
9resolution discontinuing the tax or effecting a change in rate,
10transmit to the Department of Revenue a certified copy of the
11ordinance or resolution effecting the change or
12discontinuance. The amounts disbursed to any municipality
13under this Section shall be expended by the municipality solely
14to promote tourism, conventions and other special events within
15that municipality or otherwise to attract nonresidents to visit
16the municipality.
17    Any municipality receiving and disbursing money under this
18Section shall report on or before the first Monday in January
19of each year to the Advisory Committee of the Illinois Tourism
20Promotion Fund, created by Section 12 of the Illinois Promotion
21Act. The reports shall specify the purposes for which the
22disbursements were made and shall contain detailed amounts of
23all receipts and disbursements under this Section.
24    This Section may be cited as the Tourism, Conventions and
25Other Special Events Promotion Act of 1967.
26(Source: P.A. 87-205; 87-733; 87-895.)
 

 

 

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1    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
2    Sec. 8-3-14. Municipal hotel operators' occupation tax.
3The corporate authorities of any municipality may impose a tax
4upon all persons engaged in such municipality in the business
5of renting, leasing or letting rooms in a hotel, as defined in
6"The Hotel Operators' Occupation Tax Act," at a rate not to
7exceed 6% in the City of East Peoria and in the Village of
8Morton and 5% in all other municipalities of the gross rental
9receipts from such renting, leasing or letting, excluding,
10however, from gross rental receipts, the proceeds of such
11renting, leasing or letting to permanent residents of that
12hotel and proceeds from the tax imposed under subsection (c) of
13Section 13 of the Metropolitan Public Pier and Exposition
14Authority Act, and may provide for the administration and
15enforcement of the tax, and for the collection thereof from the
16persons subject to the tax, as the corporate authorities
17determine to be necessary or practicable for the effective
18administration of the tax. The municipality may not impose a
19tax under this Section if it imposes a tax under Section
208-3-14a.
21    Persons subject to any tax imposed pursuant to authority
22granted by this Section may reimburse themselves for their tax
23liability for such tax by separately stating such tax as an
24additional charge, which charge may be stated in combination,
25in a single amount, with State tax imposed under "The Hotel

 

 

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1Operators' Occupation Tax Act".
2    Nothing in this Section shall be construed to authorize a
3municipality to impose a tax upon the privilege of engaging in
4any business which under the constitution of the United States
5may not be made the subject of taxation by this State.
6    The amounts collected by any municipality pursuant to this
7Section shall be expended by the municipality solely to promote
8tourism and conventions within that municipality or otherwise
9to attract nonresident overnight visitors to the municipality.
10    No funds received pursuant to this Section shall be used to
11advertise for or otherwise promote new competition in the hotel
12business.
13(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
14    (65 ILCS 5/8-3-14a)
15    Sec. 8-3-14a. Municipal hotel use tax.
16    (a) The corporate authorities of any municipality may
17impose a tax upon the privilege of renting or leasing rooms in
18a hotel within the municipality at a rate not to exceed 5% of
19the rental or lease payment. The corporate authorities may
20provide for the administration and enforcement of the tax and
21for the collection thereof from the persons subject to the tax,
22as the corporate authorities determine to be necessary or
23practical for the effective administration of the tax.
24    (b) Each hotel in the municipality shall collect the tax
25from the person making the rental or lease payment at the time

 

 

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1that the payment is tendered to the hotel. The hotel shall, as
2trustee, remit the tax to the municipality.
3    (c) The tax authorized under this Section does not apply to
4any rental or lease payment by a permanent resident of that
5hotel or to any payment made to any hotel that is subject to
6the tax imposed under subsection (c) of Section 13 of the
7Metropolitan Public Pier and Exposition Authority Act. A
8municipality may not impose a tax under this Section if it
9imposes a tax under Section 8-3-14. Nothing in this Section may
10be construed to authorize a municipality to impose a tax upon
11the privilege of engaging in any business that under the
12Constitution of the United States may not be made the subject
13of taxation by this State.
14    (d) The moneys collected by a municipality under this
15Section may be expended solely to promote tourism and
16conventions within that municipality or otherwise to attract
17nonresident overnight visitors to the municipality. No moneys
18received under this Section may be used to advertise for or
19otherwise promote new competition in the hotel business.
20    (e) As used in this Section, "hotel" has the meaning set
21forth in Section 2 of the Hotel Operators' Occupation Tax Act.
22(Source: P.A. 96-238, eff. 8-11-09.)
 
23    (65 ILCS 5/11-74.3-6)
24    Sec. 11-74.3-6. Business district revenue and obligations;
25business district tax allocation fund.

 

 

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1    (a) If the corporate authorities of a municipality have
2approved a business district plan, have designated a business
3district, and have elected to impose a tax by ordinance
4pursuant to subsection (10) or (11) of Section 11-74.3-3, then
5each year after the date of the approval of the ordinance but
6terminating upon the date all business district project costs
7and all obligations paying or reimbursing business district
8project costs, if any, have been paid, but in no event later
9than the dissolution date, all amounts generated by the
10retailers' occupation tax and service occupation tax shall be
11collected and the tax shall be enforced by the Department of
12Revenue in the same manner as all retailers' occupation taxes
13and service occupation taxes imposed in the municipality
14imposing the tax and all amounts generated by the hotel
15operators' occupation tax shall be collected and the tax shall
16be enforced by the municipality in the same manner as all hotel
17operators' occupation taxes imposed in the municipality
18imposing the tax. The corporate authorities of the municipality
19shall deposit the proceeds of the taxes imposed under
20subsections (10) and (11) of Section 11-74.3-3 into a special
21fund of the municipality called the "[Name of] Business
22District Tax Allocation Fund" for the purpose of paying or
23reimbursing business district project costs and obligations
24incurred in the payment of those costs.
25    (b) The corporate authorities of a municipality that has
26designated a business district under this Law may, by

 

 

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1ordinance, impose a Business District Retailers' Occupation
2Tax upon all persons engaged in the business of selling
3tangible personal property, other than an item of tangible
4personal property titled or registered with an agency of this
5State's government, at retail in the business district at a
6rate not to exceed 1% of the gross receipts from the sales made
7in the course of such business, to be imposed only in 0.25%
8increments. The tax may not be imposed on tangible personal
9property taxed at the rate of 1% under the Retailers'
10Occupation Tax Act.
11    The tax imposed under this subsection and all civil
12penalties that may be assessed as an incident thereof shall be
13collected and enforced by the Department of Revenue. The
14certificate of registration that is issued by the Department to
15a retailer under the Retailers' Occupation Tax Act shall permit
16the retailer to engage in a business that is taxable under any
17ordinance or resolution enacted pursuant to this subsection
18without registering separately with the Department under such
19ordinance or resolution or under this subsection. The
20Department of Revenue shall have full power to administer and
21enforce this subsection; to collect all taxes and penalties due
22under this subsection in the manner hereinafter provided; and
23to determine all rights to credit memoranda arising on account
24of the erroneous payment of tax or penalty under this
25subsection. In the administration of, and compliance with, this
26subsection, the Department and persons who are subject to this

 

 

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1subsection shall have the same rights, remedies, privileges,
2immunities, powers and duties, and be subject to the same
3conditions, restrictions, limitations, penalties, exclusions,
4exemptions, and definitions of terms and employ the same modes
5of procedure, as are prescribed in Sections 1, 1a through 1o, 2
6through 2-65 (in respect to all provisions therein other than
7the State rate of tax), 2c through 2h, 3 (except as to the
8disposition of taxes and penalties collected), 4, 5, 5a, 5c,
95d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
1012, 13, and 14 of the Retailers' Occupation Tax Act and all
11provisions of the Uniform Penalty and Interest Act, as fully as
12if those provisions were set forth herein.
13    Persons subject to any tax imposed under this subsection
14may reimburse themselves for their seller's tax liability under
15this subsection by separately stating the tax as an additional
16charge, which charge may be stated in combination, in a single
17amount, with State taxes that sellers are required to collect
18under the Use Tax Act, in accordance with such bracket
19schedules as the Department may prescribe.
20    Whenever the Department determines that a refund should be
21made under this subsection to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the order to be drawn for the
24amount specified and to the person named in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the business district retailers' occupation

 

 

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1tax fund.
2    The Department shall immediately pay over to the State
3Treasurer, ex officio, as trustee, all taxes, penalties, and
4interest collected under this subsection for deposit into the
5business district retailers' occupation tax fund.
6    As soon as possible after the first day of each month,
7beginning January 1, 2011, upon certification of the Department
8of Revenue, the Comptroller shall order transferred, and the
9Treasurer shall transfer, to the STAR Bonds Revenue Fund the
10local sales tax increment, as defined in the Innovation
11Development and Economy Act, collected under this subsection
12during the second preceding calendar month for sales within a
13STAR bond district.
14    After the monthly transfer to the STAR Bonds Revenue Fund,
15on or before the 25th day of each calendar month, the
16Department shall prepare and certify to the Comptroller the
17disbursement of stated sums of money to named municipalities
18from the business district retailers' occupation tax fund, the
19municipalities to be those from which retailers have paid taxes
20or penalties under this subsection to the Department during the
21second preceding calendar month. The amount to be paid to each
22municipality shall be the amount (not including credit
23memoranda) collected under this subsection during the second
24preceding calendar month by the Department plus an amount the
25Department determines is necessary to offset any amounts that
26were erroneously paid to a different taxing body, and not

 

 

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1including an amount equal to the amount of refunds made during
2the second preceding calendar month by the Department, less 2%
3of that amount, which shall be deposited into the Tax
4Compliance and Administration Fund and shall be used by the
5Department, subject to appropriation, to cover the costs of the
6Department in administering and enforcing the provisions of
7this subsection, on behalf of such municipality, and not
8including any amount that the Department determines is
9necessary to offset any amounts that were payable to a
10different taxing body but were erroneously paid to the
11municipality, and not including any amounts that are
12transferred to the STAR Bonds Revenue Fund. Within 10 days
13after receipt by the Comptroller of the disbursement
14certification to the municipalities provided for in this
15subsection to be given to the Comptroller by the Department,
16the Comptroller shall cause the orders to be drawn for the
17respective amounts in accordance with the directions contained
18in the certification. The proceeds of the tax paid to
19municipalities under this subsection shall be deposited into
20the Business District Tax Allocation Fund by the municipality.
21    An ordinance imposing or discontinuing the tax under this
22subsection or effecting a change in the rate thereof shall
23either (i) be adopted and a certified copy thereof filed with
24the Department on or before the first day of April, whereupon
25the Department, if all other requirements of this subsection
26are met, shall proceed to administer and enforce this

 

 

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1subsection as of the first day of July next following the
2adoption and filing; or (ii) be adopted and a certified copy
3thereof filed with the Department on or before the first day of
4October, whereupon, if all other requirements of this
5subsection are met, the Department shall proceed to administer
6and enforce this subsection as of the first day of January next
7following the adoption and filing.
8    The Department of Revenue shall not administer or enforce
9an ordinance imposing, discontinuing, or changing the rate of
10the tax under this subsection, until the municipality also
11provides, in the manner prescribed by the Department, the
12boundaries of the business district and each address in the
13business district in such a way that the Department can
14determine by its address whether a business is located in the
15business district. The municipality must provide this boundary
16and address information to the Department on or before April 1
17for administration and enforcement of the tax under this
18subsection by the Department beginning on the following July 1
19and on or before October 1 for administration and enforcement
20of the tax under this subsection by the Department beginning on
21the following January 1. The Department of Revenue shall not
22administer or enforce any change made to the boundaries of a
23business district or address change, addition, or deletion
24until the municipality reports the boundary change or address
25change, addition, or deletion to the Department in the manner
26prescribed by the Department. The municipality must provide

 

 

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1this boundary change information or address change, addition,
2or deletion to the Department on or before April 1 for
3administration and enforcement by the Department of the change
4beginning on the following July 1 and on or before October 1
5for administration and enforcement by the Department of the
6change beginning on the following January 1. The retailers in
7the business district shall be responsible for charging the tax
8imposed under this subsection. If a retailer is incorrectly
9included or excluded from the list of those required to collect
10the tax under this subsection, both the Department of Revenue
11and the retailer shall be held harmless if they reasonably
12relied on information provided by the municipality.
13    A municipality that imposes the tax under this subsection
14must submit to the Department of Revenue any other information
15as the Department may require for the administration and
16enforcement of the tax.
17    When certifying the amount of a monthly disbursement to a
18municipality under this subsection, the Department shall
19increase or decrease the amount by an amount necessary to
20offset any misallocation of previous disbursements. The offset
21amount shall be the amount erroneously disbursed within the
22previous 6 months from the time a misallocation is discovered.
23    Nothing in this subsection shall be construed to authorize
24the municipality to impose a tax upon the privilege of engaging
25in any business which under the Constitution of the United
26States may not be made the subject of taxation by this State.

 

 

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1    If a tax is imposed under this subsection (b), a tax shall
2also be imposed under subsection (c) of this Section.
3    (c) If a tax has been imposed under subsection (b), a
4Business District Service Occupation Tax shall also be imposed
5upon all persons engaged, in the business district, in the
6business of making sales of service, who, as an incident to
7making those sales of service, transfer tangible personal
8property within the business district, either in the form of
9tangible personal property or in the form of real estate as an
10incident to a sale of service. The tax shall be imposed at the
11same rate as the tax imposed in subsection (b) and shall not
12exceed 1% of the selling price of tangible personal property so
13transferred within the business district, to be imposed only in
140.25% increments. The tax may not be imposed on tangible
15personal property taxed at the 1% rate under the Service
16Occupation Tax Act.
17    The tax imposed under this subsection and all civil
18penalties that may be assessed as an incident thereof shall be
19collected and enforced by the Department of Revenue. The
20certificate of registration which is issued by the Department
21to a retailer under the Retailers' Occupation Tax Act or under
22the Service Occupation Tax Act shall permit such registrant to
23engage in a business which is taxable under any ordinance or
24resolution enacted pursuant to this subsection without
25registering separately with the Department under such
26ordinance or resolution or under this subsection. The

 

 

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1Department of Revenue shall have full power to administer and
2enforce this subsection; to collect all taxes and penalties due
3under this subsection; to dispose of taxes and penalties so
4collected in the manner hereinafter provided; and to determine
5all rights to credit memoranda arising on account of the
6erroneous payment of tax or penalty under this subsection. In
7the administration of, and compliance with this subsection, the
8Department and persons who are subject to this subsection shall
9have the same rights, remedies, privileges, immunities, powers
10and duties, and be subject to the same conditions,
11restrictions, limitations, penalties, exclusions, exemptions,
12and definitions of terms and employ the same modes of procedure
13as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
14(in respect to all provisions therein other than the State rate
15of tax), 4 (except that the reference to the State shall be to
16the business district), 5, 7, 8 (except that the jurisdiction
17to which the tax shall be a debt to the extent indicated in
18that Section 8 shall be the municipality), 9 (except as to the
19disposition of taxes and penalties collected, and except that
20the returned merchandise credit for this tax may not be taken
21against any State tax), 10, 11, 12 (except the reference
22therein to Section 2b of the Retailers' Occupation Tax Act), 13
23(except that any reference to the State shall mean the
24municipality), the first paragraph of Section 15, and Sections
2516, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
26provisions of the Uniform Penalty and Interest Act, as fully as

 

 

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1if those provisions were set forth herein.
2    Persons subject to any tax imposed under the authority
3granted in this subsection may reimburse themselves for their
4serviceman's tax liability hereunder by separately stating the
5tax as an additional charge, which charge may be stated in
6combination, in a single amount, with State tax that servicemen
7are authorized to collect under the Service Use Tax Act, in
8accordance with such bracket schedules as the Department may
9prescribe.
10    Whenever the Department determines that a refund should be
11made under this subsection to a claimant instead of issuing
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the order to be drawn for the
14amount specified, and to the person named, in such notification
15from the Department. Such refund shall be paid by the State
16Treasurer out of the business district retailers' occupation
17tax fund.
18    The Department shall forthwith pay over to the State
19Treasurer, ex-officio, as trustee, all taxes, penalties, and
20interest collected under this subsection for deposit into the
21business district retailers' occupation tax fund.
22    As soon as possible after the first day of each month,
23beginning January 1, 2011, upon certification of the Department
24of Revenue, the Comptroller shall order transferred, and the
25Treasurer shall transfer, to the STAR Bonds Revenue Fund the
26local sales tax increment, as defined in the Innovation

 

 

10100SB0485sam001- 155 -LRB101 04248 AWJ 61297 a

1Development and Economy Act, collected under this subsection
2during the second preceding calendar month for sales within a
3STAR bond district.
4    After the monthly transfer to the STAR Bonds Revenue Fund,
5on or before the 25th day of each calendar month, the
6Department shall prepare and certify to the Comptroller the
7disbursement of stated sums of money to named municipalities
8from the business district retailers' occupation tax fund, the
9municipalities to be those from which suppliers and servicemen
10have paid taxes or penalties under this subsection to the
11Department during the second preceding calendar month. The
12amount to be paid to each municipality shall be the amount (not
13including credit memoranda) collected under this subsection
14during the second preceding calendar month by the Department,
15less 2% of that amount, which shall be deposited into the Tax
16Compliance and Administration Fund and shall be used by the
17Department, subject to appropriation, to cover the costs of the
18Department in administering and enforcing the provisions of
19this subsection, and not including an amount equal to the
20amount of refunds made during the second preceding calendar
21month by the Department on behalf of such municipality, and not
22including any amounts that are transferred to the STAR Bonds
23Revenue Fund. Within 10 days after receipt, by the Comptroller,
24of the disbursement certification to the municipalities,
25provided for in this subsection to be given to the Comptroller
26by the Department, the Comptroller shall cause the orders to be

 

 

10100SB0485sam001- 156 -LRB101 04248 AWJ 61297 a

1drawn for the respective amounts in accordance with the
2directions contained in such certification. The proceeds of the
3tax paid to municipalities under this subsection shall be
4deposited into the Business District Tax Allocation Fund by the
5municipality.
6    An ordinance imposing or discontinuing the tax under this
7subsection or effecting a change in the rate thereof shall
8either (i) be adopted and a certified copy thereof filed with
9the Department on or before the first day of April, whereupon
10the Department, if all other requirements of this subsection
11are met, shall proceed to administer and enforce this
12subsection as of the first day of July next following the
13adoption and filing; or (ii) be adopted and a certified copy
14thereof filed with the Department on or before the first day of
15October, whereupon, if all other conditions of this subsection
16are met, the Department shall proceed to administer and enforce
17this subsection as of the first day of January next following
18the adoption and filing.
19    The Department of Revenue shall not administer or enforce
20an ordinance imposing, discontinuing, or changing the rate of
21the tax under this subsection, until the municipality also
22provides, in the manner prescribed by the Department, the
23boundaries of the business district in such a way that the
24Department can determine by its address whether a business is
25located in the business district. The municipality must provide
26this boundary and address information to the Department on or

 

 

10100SB0485sam001- 157 -LRB101 04248 AWJ 61297 a

1before April 1 for administration and enforcement of the tax
2under this subsection by the Department beginning on the
3following July 1 and on or before October 1 for administration
4and enforcement of the tax under this subsection by the
5Department beginning on the following January 1. The Department
6of Revenue shall not administer or enforce any change made to
7the boundaries of a business district or address change,
8addition, or deletion until the municipality reports the
9boundary change or address change, addition, or deletion to the
10Department in the manner prescribed by the Department. The
11municipality must provide this boundary change information or
12address change, addition, or deletion to the Department on or
13before April 1 for administration and enforcement by the
14Department of the change beginning on the following July 1 and
15on or before October 1 for administration and enforcement by
16the Department of the change beginning on the following January
171. The retailers in the business district shall be responsible
18for charging the tax imposed under this subsection. If a
19retailer is incorrectly included or excluded from the list of
20those required to collect the tax under this subsection, both
21the Department of Revenue and the retailer shall be held
22harmless if they reasonably relied on information provided by
23the municipality.
24    A municipality that imposes the tax under this subsection
25must submit to the Department of Revenue any other information
26as the Department may require for the administration and

 

 

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1enforcement of the tax.
2    Nothing in this subsection shall be construed to authorize
3the municipality to impose a tax upon the privilege of engaging
4in any business which under the Constitution of the United
5States may not be made the subject of taxation by the State.
6    If a tax is imposed under this subsection (c), a tax shall
7also be imposed under subsection (b) of this Section.
8    (d) By ordinance, a municipality that has designated a
9business district under this Law may impose an occupation tax
10upon all persons engaged in the business district in the
11business of renting, leasing, or letting rooms in a hotel, as
12defined in the Hotel Operators' Occupation Tax Act, at a rate
13not to exceed 1% of the gross rental receipts from the renting,
14leasing, or letting of hotel rooms within the business
15district, to be imposed only in 0.25% increments, excluding,
16however, from gross rental receipts the proceeds of renting,
17leasing, or letting to permanent residents of a hotel, as
18defined in the Hotel Operators' Occupation Tax Act, and
19proceeds from the tax imposed under subsection (c) of Section
2013 of the Metropolitan Public Pier and Exposition Authority
21Act.
22    The tax imposed by the municipality under this subsection
23and all civil penalties that may be assessed as an incident to
24that tax shall be collected and enforced by the municipality
25imposing the tax. The municipality shall have full power to
26administer and enforce this subsection, to collect all taxes

 

 

10100SB0485sam001- 159 -LRB101 04248 AWJ 61297 a

1and penalties due under this subsection, to dispose of taxes
2and penalties so collected in the manner provided in this
3subsection, and to determine all rights to credit memoranda
4arising on account of the erroneous payment of tax or penalty
5under this subsection. In the administration of and compliance
6with this subsection, the municipality and persons who are
7subject to this subsection shall have the same rights,
8remedies, privileges, immunities, powers, and duties, shall be
9subject to the same conditions, restrictions, limitations,
10penalties, and definitions of terms, and shall employ the same
11modes of procedure as are employed with respect to a tax
12adopted by the municipality under Section 8-3-14 of this Code.
13    Persons subject to any tax imposed under the authority
14granted in this subsection may reimburse themselves for their
15tax liability for that tax by separately stating that tax as an
16additional charge, which charge may be stated in combination,
17in a single amount, with State taxes imposed under the Hotel
18Operators' Occupation Tax Act, and with any other tax.
19    Nothing in this subsection shall be construed to authorize
20a municipality to impose a tax upon the privilege of engaging
21in any business which under the Constitution of the United
22States may not be made the subject of taxation by this State.
23    The proceeds of the tax imposed under this subsection shall
24be deposited into the Business District Tax Allocation Fund.
25    (e) Obligations secured by the Business District Tax
26Allocation Fund may be issued to provide for the payment or

 

 

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1reimbursement of business district project costs. Those
2obligations, when so issued, shall be retired in the manner
3provided in the ordinance authorizing the issuance of those
4obligations by the receipts of taxes imposed pursuant to
5subsections (10) and (11) of Section 11-74.3-3 and by other
6revenue designated or pledged by the municipality. A
7municipality may in the ordinance pledge, for any period of
8time up to and including the dissolution date, all or any part
9of the funds in and to be deposited in the Business District
10Tax Allocation Fund to the payment of business district project
11costs and obligations. Whenever a municipality pledges all of
12the funds to the credit of a business district tax allocation
13fund to secure obligations issued or to be issued to pay or
14reimburse business district project costs, the municipality
15may specifically provide that funds remaining to the credit of
16such business district tax allocation fund after the payment of
17such obligations shall be accounted for annually and shall be
18deemed to be "surplus" funds, and such "surplus" funds shall be
19expended by the municipality for any business district project
20cost as approved in the business district plan. Whenever a
21municipality pledges less than all of the monies to the credit
22of a business district tax allocation fund to secure
23obligations issued or to be issued to pay or reimburse business
24district project costs, the municipality shall provide that
25monies to the credit of the business district tax allocation
26fund and not subject to such pledge or otherwise encumbered or

 

 

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1required for payment of contractual obligations for specific
2business district project costs shall be calculated annually
3and shall be deemed to be "surplus" funds, and such "surplus"
4funds shall be expended by the municipality for any business
5district project cost as approved in the business district
6plan.
7    No obligation issued pursuant to this Law and secured by a
8pledge of all or any portion of any revenues received or to be
9received by the municipality from the imposition of taxes
10pursuant to subsection (10) of Section 11-74.3-3, shall be
11deemed to constitute an economic incentive agreement under
12Section 8-11-20, notwithstanding the fact that such pledge
13provides for the sharing, rebate, or payment of retailers'
14occupation taxes or service occupation taxes imposed pursuant
15to subsection (10) of Section 11-74.3-3 and received or to be
16received by the municipality from the development or
17redevelopment of properties in the business district.
18    Without limiting the foregoing in this Section, the
19municipality may further secure obligations secured by the
20business district tax allocation fund with a pledge, for a
21period not greater than the term of the obligations and in any
22case not longer than the dissolution date, of any part or any
23combination of the following: (i) net revenues of all or part
24of any business district project; (ii) taxes levied or imposed
25by the municipality on any or all property in the municipality,
26including, specifically, taxes levied or imposed by the

 

 

10100SB0485sam001- 162 -LRB101 04248 AWJ 61297 a

1municipality in a special service area pursuant to the Special
2Service Area Tax Law; (iii) the full faith and credit of the
3municipality; (iv) a mortgage on part or all of the business
4district project; or (v) any other taxes or anticipated
5receipts that the municipality may lawfully pledge.
6    Such obligations may be issued in one or more series, bear
7such date or dates, become due at such time or times as therein
8provided, but in any case not later than (i) 20 years after the
9date of issue or (ii) the dissolution date, whichever is
10earlier, bear interest payable at such intervals and at such
11rate or rates as set forth therein, except as may be limited by
12applicable law, which rate or rates may be fixed or variable,
13be in such denominations, be in such form, either coupon,
14registered, or book-entry, carry such conversion, registration
15and exchange privileges, be subject to defeasance upon such
16terms, have such rank or priority, be executed in such manner,
17be payable in such medium or payment at such place or places
18within or without the State, make provision for a corporate
19trustee within or without the State with respect to such
20obligations, prescribe the rights, powers, and duties thereof
21to be exercised for the benefit of the municipality and the
22benefit of the owners of such obligations, provide for the
23holding in trust, investment, and use of moneys, funds, and
24accounts held under an ordinance, provide for assignment of and
25direct payment of the moneys to pay such obligations or to be
26deposited into such funds or accounts directly to such trustee,

 

 

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1be subject to such terms of redemption with or without premium,
2and be sold at such price, all as the corporate authorities
3shall determine. No referendum approval of the electors shall
4be required as a condition to the issuance of obligations
5pursuant to this Law except as provided in this Section.
6    In the event the municipality authorizes the issuance of
7obligations pursuant to the authority of this Law secured by
8the full faith and credit of the municipality, or pledges ad
9valorem taxes pursuant to this subsection, which obligations
10are other than obligations which may be issued under home rule
11powers provided by Section 6 of Article VII of the Illinois
12Constitution or which ad valorem taxes are other than ad
13valorem taxes which may be pledged under home rule powers
14provided by Section 6 of Article VII of the Illinois
15Constitution or which are levied in a special service area
16pursuant to the Special Service Area Tax Law, the ordinance
17authorizing the issuance of those obligations or pledging those
18taxes shall be published within 10 days after the ordinance has
19been adopted, in a newspaper having a general circulation
20within the municipality. The publication of the ordinance shall
21be accompanied by a notice of (i) the specific number of voters
22required to sign a petition requesting the question of the
23issuance of the obligations or pledging such ad valorem taxes
24to be submitted to the electors; (ii) the time within which the
25petition must be filed; and (iii) the date of the prospective
26referendum. The municipal clerk shall provide a petition form

 

 

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1to any individual requesting one.
2    If no petition is filed with the municipal clerk, as
3hereinafter provided in this Section, within 21 days after the
4publication of the ordinance, the ordinance shall be in effect.
5However, if within that 21-day period a petition is filed with
6the municipal clerk, signed by electors numbering not less than
715% of the number of electors voting for the mayor or president
8at the last general municipal election, asking that the
9question of issuing obligations using full faith and credit of
10the municipality as security for the cost of paying or
11reimbursing business district project costs, or of pledging
12such ad valorem taxes for the payment of those obligations, or
13both, be submitted to the electors of the municipality, the
14municipality shall not be authorized to issue obligations of
15the municipality using the full faith and credit of the
16municipality as security or pledging such ad valorem taxes for
17the payment of those obligations, or both, until the
18proposition has been submitted to and approved by a majority of
19the voters voting on the proposition at a regularly scheduled
20election. The municipality shall certify the proposition to the
21proper election authorities for submission in accordance with
22the general election law.
23    The ordinance authorizing the obligations may provide that
24the obligations shall contain a recital that they are issued
25pursuant to this Law, which recital shall be conclusive
26evidence of their validity and of the regularity of their

 

 

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1issuance.
2    In the event the municipality authorizes issuance of
3obligations pursuant to this Law secured by the full faith and
4credit of the municipality, the ordinance authorizing the
5obligations may provide for the levy and collection of a direct
6annual tax upon all taxable property within the municipality
7sufficient to pay the principal thereof and interest thereon as
8it matures, which levy may be in addition to and exclusive of
9the maximum of all other taxes authorized to be levied by the
10municipality, which levy, however, shall be abated to the
11extent that monies from other sources are available for payment
12of the obligations and the municipality certifies the amount of
13those monies available to the county clerk.
14    A certified copy of the ordinance shall be filed with the
15county clerk of each county in which any portion of the
16municipality is situated, and shall constitute the authority
17for the extension and collection of the taxes to be deposited
18in the business district tax allocation fund.
19    A municipality may also issue its obligations to refund, in
20whole or in part, obligations theretofore issued by the
21municipality under the authority of this Law, whether at or
22prior to maturity. However, the last maturity of the refunding
23obligations shall not be expressed to mature later than the
24dissolution date.
25    In the event a municipality issues obligations under home
26rule powers or other legislative authority, the proceeds of

 

 

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1which are pledged to pay or reimburse business district project
2costs, the municipality may, if it has followed the procedures
3in conformance with this Law, retire those obligations from
4funds in the business district tax allocation fund in amounts
5and in such manner as if those obligations had been issued
6pursuant to the provisions of this Law.
7    No obligations issued pursuant to this Law shall be
8regarded as indebtedness of the municipality issuing those
9obligations or any other taxing district for the purpose of any
10limitation imposed by law.
11    Obligations issued pursuant to this Law shall not be
12subject to the provisions of the Bond Authorization Act.
13    (f) When business district project costs, including,
14without limitation, all obligations paying or reimbursing
15business district project costs have been paid, any surplus
16funds then remaining in the Business District Tax Allocation
17Fund shall be distributed to the municipal treasurer for
18deposit into the general corporate fund of the municipality.
19Upon payment of all business district project costs and
20retirement of all obligations paying or reimbursing business
21district project costs, but in no event more than 23 years
22after the date of adoption of the ordinance imposing taxes
23pursuant to subsection (10) or (11) of Section 11-74.3-3, the
24municipality shall adopt an ordinance immediately rescinding
25the taxes imposed pursuant to subsection (10) or (11) of
26Section 11-74.3-3.

 

 

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1(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
 
2    Section 65. The Metropolitan Pier and Exposition Authority
3Act is amended by changing Sections 1, 2, 3, 5, 5.4, 13, 13.1,
413.2, 14, 23.1, 24, 25.1, and 25.4 and by adding Section 10.3
5as follows:
 
6    (70 ILCS 210/1)  (from Ch. 85, par. 1221)
7    Sec. 1. This Act shall be known and may be cited as the
8Metropolitan Public Pier and Exposition Authority Act.
9(Source: P.A. 86-17.)
 
10    (70 ILCS 210/2)  (from Ch. 85, par. 1222)
11    Sec. 2. When used in this Act:
12    "Authority" means Metropolitan Public Pier and Exposition
13Authority.
14    "Governmental agency" means the Federal government, State
15government, and any unit of local government, and any agency or
16instrumentality, corporate or otherwise, thereof.
17    "Person" means any individual, firm, partnership,
18corporation, both domestic and foreign, company, association
19or joint stock association; and includes any trustee, receiver,
20assignee or personal representative thereof.
21    "Board" means the governing body of the Metropolitan Public
22Pier and Exposition Authority or the Trustee. "Board" does
23include the interim board.

 

 

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1    "Governor" means the Governor of the State of Illinois.
2    "Mayor" means the Mayor of the City of Chicago.
3    "Metropolitan area" means all that territory in the State
4of Illinois lying within the corporate boundaries of the County
5of Cook.
6    "Navy Pier" means the real property, structures,
7facilities and improvements located in the City of Chicago
8commonly known as Navy Pier, as well as property adjacent or
9appurtenant thereto which may be necessary or convenient for
10carrying out the purposes of the Authority at that location.
11    "Park District President" means the President of the Board
12of Commissioners of the Chicago Park District.
13    "Project" means the expansion of existing fair and
14exposition grounds and facilities of the Authority by additions
15to the present facilities, by acquisition of the land described
16below and by the addition of a structure having a floor area of
17approximately 1,100,000 square feet, or any part thereof, and
18such other improvements to be located on land to be acquired,
19including but not limited to all or a portion of Site A, by
20connecting walkways or passageways between the present
21facilities and additional structures, and by acquisition and
22improvement of Navy Pier.
23    "Expansion Project" means the further expansion of the
24grounds, buildings, and facilities of the Authority for its
25corporate purposes, including, but not limited to, the
26acquisition of land and interests in land, the relocation of

 

 

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1persons and businesses located on land acquired by the
2Authority, and the construction, equipping, and operation of
3new exhibition and convention space, meeting rooms, support
4facilities, and facilities providing retail uses, commercial
5uses, and goods and services for the persons attending
6conventions, meetings, exhibits, and events at the grounds,
7buildings, and facilities of the Authority. "Expansion
8Project" also includes improvements to land, highways, mass
9transit facilities, and infrastructure, whether or not located
10on land owned by the Authority, that in the determination of
11the Authority are appropriate on account of the improvement of
12the Authority's grounds, buildings, and facilities. "Expansion
13Project" also includes the renovation and improvement of the
14existing grounds, buildings, and facilities of the Authority,
15including Navy Pier.
16    "State" means the State of Illinois.
17    "Trustee" means the person serving as Trustee of the
18Authority in accordance with the provisions of this amendatory
19Act of the 96th General Assembly.
20    "Site A" means the tract of land comprised of a part of the
21Illinois Central Railroad Company right-of-way (now known as
22the "Illinois Central Gulf Railroad") and a part of the
23submerged lands reclaimed by said Railroad as described in the
241919 Lake Front Ordinance, in the Southeast Fractional Quarter
25of Section 22, the Southwest Fractional Quarter of Section 22
26and the Northeast Fractional Quarter of Section 27, Township 39

 

 

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1North, Range 14 East of the Third Principal Meridian, said
2tract of land being described as follows:
3    PARCEL A - NORTH AIR RIGHTS PARCEL
4    All of the real property and space, at and above a
5    horizontal plane at an elevation of 33.51 feet above
6    Chicago City Datum, the horizontal limits of which are the
7    planes formed by projecting vertically upward and downward
8    from the surface of the Earth the boundaries of the
9    following described parcel of land:
10    Beginning on the westerly line of said Illinois Central
11    Railroad Company right-of-way at the intersection of the
12    northerly line of the 23rd Street viaduct, being a line 60
13    feet (measured perpendicularly) northerly of and parallel
14    with the centerline of the existing structure, and running
15    thence northwardly along said westerly right-of-way line,
16    a distance of 1500.00 feet; thence eastwardly along a line
17    perpendicular to said westerly right-of-way line, a
18    distance of 418.419 feet; thence southwardly along an arc
19    of a circle, convex to the East, with a radius of 915.13
20    feet, a distance of 207.694 feet to a point which is
21    364.092 feet (measured perpendicularly) easterly from said
22    westerly right-of-way line and 1300.00 feet (measured
23    perpendicularly) northerly of said northerly line of the
24    23rd Street viaduct; thence continuing along an arc of a
25    circle, convex to the East, with a radius of 2008.70 feet,
26    a distance of 154.214 feet to a point which is 301.631 feet

 

 

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1    (measured perpendicularly) easterly from said westerly
2    right-of-way line and 1159.039 feet (measured
3    perpendicularly) northerly of said northerly line of the
4    23rd Street viaduct; thence southwardly along a straight
5    line a distance of 184.018 feet to a point which is 220.680
6    feet (measured perpendicularly) easterly from said
7    westerly right-of-way line and 993.782 feet (measured
8    perpendicularly) northerly of said northerly line of the
9    23rd Street viaduct; thence southwardly along a straight
10    line, a distance of 66.874 feet to a point which is 220.719
11    feet (measured perpendicularly) easterly from said
12    westerly right-of-way line and 926.908 feet (measured
13    perpendicularly) northerly from the northerly line of the
14    23rd Street viaduct; thence southwardly along a straight
15    line, a distance of 64.946 feet to a point which is 199.589
16    feet (measured perpendicularly) easterly from said
17    westerly right-of-way line and 865.496 feet (measured
18    perpendicularly) northerly from said northerly line of the
19    23rd Street viaduct; thence southwardly along a straight
20    line, a distance of 865.496 feet to a point on said
21    northerly line of the 23rd Street viaduct; which point is
22    200.088 feet easterly from said westerly right-of-way
23    line, and thence westwardly along the northerly line of
24    said 23rd Street viaduct, said distance of 200.088 feet to
25    the point of beginning.
26    There is reserved from the above described parcel of land a

 

 

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1    corridor for railroad freight and passenger operations,
2    said corridor is to be limited in width to a distance of 10
3    feet normally distant to the left and to the right of the
4    centerline of Grantor's Northbound Freight Track, and 10
5    feet normally distant to the left and to the right of the
6    centerline of Grantor's Southbound Freight Track, the
7    uppermost limits, or roof, of the railroad freight and
8    passenger corridor shall be established at an elevation of
9    18 feet above the existing Top of Rail of the aforesaid
10    Northbound and Southbound freight trackage.
11    PARCEL B - 23RD ST. AIR RIGHTS PARCEL
12    All of the real property and space, at and above a
13    horizontal plane which is common with the bottom of the
14    bottom flange of the E. 23rd Street viaduct as it spans
15    Grantor's operating commuter, freight and passenger
16    trackage, the horizontal limits of which are the planes
17    formed by projecting vertically upward and downward from
18    the surface of the Earth the boundaries of the following
19    described parcel of land:
20    Beginning on the westerly line of said Illinois Central
21    Railroad Company right-of-way at the intersection of the
22    northerly line of the 23rd Street viaduct, being a line 60
23    feet (measured perpendicularly) northerly of and parallel
24    with the centerline of the existing structure, and running
25    thence eastwardly along said northerly line of the 23rd
26    Street viaduct, a distance of 200.088 feet; thence

 

 

10100SB0485sam001- 173 -LRB101 04248 AWJ 61297 a

1    southwardly along a straight line, a distance of 120.00
2    feet to a point on the southerly line of said 23rd Street
3    viaduct (being the southerly line of the easement granted
4    to the South Park Commissioners dated September 25, 1922 as
5    document No. 7803194), which point is 199.773 feet easterly
6    of said westerly right-of-way line; thence westwardly
7    along said southerly line of the 23rd Street viaduct, said
8    distance of 199.773 feet to the westerly right-of-way line
9    and thence northwardly along said westerly right-of-way
10    line, a distance of 120.00 feet to the point of beginning.
11    PARCEL C - SOUTH AIR RIGHTS PARCEL
12    All of the real property and space, at and above a
13    horizontal plane at an elevation of 34.51 feet above
14    Chicago City Datum, the horizontal limits of which are the
15    planes formed by projecting vertically upward and downward
16    from the surface of the Earth the boundaries of the
17    following described parcel of land:
18    Beginning on the westerly line of said Illinois Central
19    Railroad Company right-of-way at the intersection of the
20    southerly line of the 23rd Street viaduct, being the
21    southerly line of the easement granted to the South Park
22    Commissioners dated September 25, 1922 as document No.
23    7803194) and running thence eastwardly along said South
24    line of the 23rd Street viaduct, a distance of 199.773
25    feet; thence southerly along a straight line, a distance of
26    169.071 feet to a point which is 199.328 feet (measured

 

 

10100SB0485sam001- 174 -LRB101 04248 AWJ 61297 a

1    perpendicularly) easterly from said westerly right-of-way
2    line thence southerly along a straight line, whose
3    southerly terminus is a point which is 194.66 feet
4    (measured perpendicularly) easterly from said westerly
5    right-of-way line and 920.105 feet (measured a distance of
6    493.34 feet; thence westwardly along a straight line,
7    perpendicular to said westerly right-of-way line, a
8    distance of 196.263 feet to said westerly right-of-way line
9    and thence northwardly along the westerly right-of-way, a
10    distance of 662.40 feet to the point of beginning.
11    Parcels A, B and C herein above described containing
12    525,228 square feet (12.0576 acres) of land, more or less.
13
AND,
14    SOUTH FEE PARCEL - SOUTH OF NORTH LINE OF I-55
15    A tract of land comprised of a part of the Illinois Central
16    Railroad Company right-of-way (now known as the "Illinois
17    Central Gulf Railroad") and a part of the submerged lands
18    reclaimed by said Railroads as described in the 1919 Lake
19    Front Ordinance, in the Northeast Fractional Quarter and
20    the Southeast Fractional Quarter of Section 27, Township 39
21    North, Range 14 East of the Third Principal Meridian, said
22    tract of land being described as follows:
23    Beginning at a point on the North line of the 31st Street
24    viaduct, being a line 50.00 feet (measured
25    perpendicularly) northerly of and parallel with the South
26    line of said Southeast Fractional Quarter of Section 27,

 

 

10100SB0485sam001- 175 -LRB101 04248 AWJ 61297 a

1    which point is 163.518 feet (measured along the northerly
2    line of said viaduct) easterly of the westerly line of said
3    Illinois Central Railroad Company, and running thence
4    northwardly along a straight line, a distance of 1903.228
5    feet, to a point which is 156.586 feet easterly, and
6    1850.555 feet northerly of the intersection of said
7    westerly right-of-way line with the northerly line of said
8    31st Street viaduct, as measured along said westerly line
9    and a line perpendicular thereto; thence northwardly along
10    a straight line, a distance of 222.296 feet, to a point
11    which is 148.535 feet easterly, and 2078.705 feet northerly
12    of the intersection of said westerly right-of-way line with
13    the northerly line of said 31st Street viaduct, as measured
14    along said westerly line and a line perpendicular thereto;
15    thence northwardly along a straight line, a distance of
16    488.798 feet, to a point which is 126.789 feet easterly,
17    and 2567.019 feet northerly of the intersection of said
18    westerly right-of-way line with the northerly line of said
19    31st Street viaduct, as measured along said westerly line
20    and a line perpendicular thereto; thence northwardly along
21    a straight line, a distance of 458.564 feet, to a point
22    which is 126.266 feet easterly and 3025.583 feet northerly
23    of the intersection of said westerly right-of-way line with
24    the northerly line of said 31st Street viaduct, as measured
25    along said westerly line and a line perpendicular thereto;
26    thence northwardly along a straight line, a distance of

 

 

10100SB0485sam001- 176 -LRB101 04248 AWJ 61297 a

1    362.655 feet, to a point which is 143.70 feet easterly, and
2    3387.819 feet northerly of the intersection of said
3    westerly right-of-way line with the northerly line of said
4    31st street viaduct, as measured along said westerly line
5    and a line perpendicular thereto; thence northwardly along
6    a straight line, whose northerly terminus is a point which
7    is 194.66 feet (measured perpendicularly) easterly from
8    said westerly right-of-way line and 920.105 feet (measured
9    perpendicularly) South from the southerly line of the 23rd
10    Street viaduct (being the southerly line of the easement
11    granted to the South Park Commissioners dated September 25,
12    1922 as document No. 7803194) a distance of 335.874 feet to
13    an intersection with a northerly line of the easement for
14    the overhead structure of the Southwest Expressway System
15    (as described in Judgement Order No. 67 L 13579 in the
16    Circuit Court of Cook County), said northerly line
17    extending from a point on said westerly right-of-way line,
18    142.47 feet (measured perpendicularly) North of the
19    intersection of said line with the easterly extension of
20    the North line of East 25th Street (as shown in Walker
21    Bros. Addition to Chicago, a subdivision in the Northeast
22    Fractional Quarter of Section 27 aforesaid) to a point
23    which is 215.07 feet (measured perpendicularly) North of
24    said easterly extension of the North line of E. 25th Street
25    and 396.19 feet (measured perpendicularly) westerly of the
26    westerly line of Burnham Park (as said westerly line is

 

 

10100SB0485sam001- 177 -LRB101 04248 AWJ 61297 a

1    described by the City of Chicago by ordinance passed July
2    21, 1919 and recorded on March 5, 1920 in the Office of the
3    Recorder of Deeds of Cook County, Illinois as document No.
4    6753370); thence northeastwardly along the northerly line
5    of the easement aforesaid, a distance of 36.733 feet to
6    said point which is 215.07 feet (measured perpendicularly)
7    North of said easterly extension of the North line of E.
8    25th Street and 396.19 feet (measured perpendicularly)
9    westerly of said westerly line of Burnham Park; thence
10    northeastwardly continuing along said easement line, being
11    a straight line, a distance of 206.321 feet to a point
12    which is 352.76 feet (measured perpendicularly) North of
13    said easterly extension of the North line of E. 25th Street
14    and 211.49 feet (measured perpendicularly) westerly of
15    said westerly line of Burnham Park; thence northeastwardly
16    continuing along said easement line, being a straight line,
17    a distance of 206.308 feet to a point which is 537.36 feet
18    (measured perpendicularly) North of said easterly
19    extension of the North line of E. 25th Street and 73.66
20    feet (measured perpendicularly) westerly of said westerly
21    line of Burnham Park; thence northeastwardly continuing
22    along said easement line, being a straight line, a distance
23    of 219.688 feet to a point on said westerly line of Burnham
24    Park, which point is 756.46 feet (measured
25    perpendicularly) North of said easterly extension of the
26    North line of E. 25th Street; thence southwardly along said

 

 

10100SB0485sam001- 178 -LRB101 04248 AWJ 61297 a

1    westerly line of Burnham Park, being here a straight line
2    whose southerly terminus is that point which is 308.0 feet
3    (measured along said line) South of the intersection of
4    said line with the North line of 29th Street, extended
5    East, a distance of 3185.099 feet to a point which is 89.16
6    feet North of aforesaid southerly terminus; thence
7    southwestwardly along an arc of a circle, convex to the
8    Southeast, tangent to last described line and having a
9    radius of 635.34 feet, a distance of 177.175 feet to a
10    point on that westerly line of Burnham Park which extends
11    southerly from aforesaid point 308.0 feet South of the
12    North line of 29th Street, extended East, to a point on the
13    North line of East 31st Street extended East, which is
14    250.00 feet (measured perpendicularly) easterly of said
15    westerly right-of-way line; thence southwardly along said
16    last described westerly line of Burnham Park, a distance of
17    857.397 feet to a point which is 86.31 feet (measured along
18    said line) northerly of aforesaid point on the North line
19    of East 31st Street extended East; thence southeastwardly
20    along the arc of a circle, convex to the West, tangent to
21    last described line and having a radius of 573.69 feet, a
22    distance of 69.426 feet to a point on the north line of the
23    aforementioned 31st Street viaduct, and thence West along
24    said North line, a distance of 106.584 feet to the point of
25    beginning, in Cook County, Illinois.
26    Containing 1,527,996 square feet (35.0780 acres) of land,

 

 

10100SB0485sam001- 179 -LRB101 04248 AWJ 61297 a

1    more or less.
2
AND
3    NORTH FEE PARCEL-NORTH OF NORTH LINE OF I-55
4    A tract of land comprised of a part of the Illinois Central
5    Railroad Company right-of-way (now known as the "Illinois
6    Central Gulf Railroad") and a part of the submerged lands
7    reclaimed by said Railroad as described in the 1919 Lake
8    Front Ordinance, in the Northwest Fractional Quarter of
9    Section 22, the Southwest Fractional Quarter of Section 22,
10    the Southeast Fractional Quarter of Section 22 and the
11    Northwest Fractional Quarter of Section 27, Township 39
12    North, Range 14 East of the Third Principal Meridian, said
13    tract of land being described as follows:
14    PARCEL A-NORTH OF 23RD STREET
15    Beginning on the easterly line of said Illinois Central
16    Railroad Company right-of-way (being also the westerly
17    line of Burnham Park as said westerly line is described in
18    the 1919 Lake Front Ordinance), at the intersection of the
19    northerly line of the 23rd Street viaduct, being a line
20    60.00 feet (measured perpendicularly) northerly of and
21    parallel with the centerline of the existing structure, and
22    running thence northwardly along said easterly
23    right-of-way line, a distance of 2270.472 feet to an
24    intersection with the North line of E. 18th Street,
25    extended East, a point 708.495 feet (as measured along said
26    North line of E. 18th Street, extended East) East from the

 

 

10100SB0485sam001- 180 -LRB101 04248 AWJ 61297 a

1    westerly right-of-way line of said railroad; thence
2    continuing northwardly along said easterly right-of-way
3    line, on a straight line which forms an angle to the left
4    of 00 degrees 51 minutes 27 seconds with last described
5    course, a distance of 919.963 feet; thence westwardly along
6    a straight line which forms an angle of 73 degrees 40
7    minutes 14 seconds from North to West with last described
8    line, a distance of 86.641 feet; thence southwardly along
9    the arc of a circle, convex to the East with a radius of
10    2448.29 feet, a distance of 86.233 feet to a point which is
11    100.767 feet westerly and 859.910 feet northerly of the
12    intersection of said easterly right-of-way line with the
13    North line of E. 18th Street, extended East, as measured
14    along said easterly line and a line perpendicular thereto;
15    thence southwardly along a straight line, tangent to last
16    described arc of a circle, a distance of 436.277 feet to a
17    point which is 197.423 feet westerly and 434.475 feet
18    northerly of the intersection of said easterly
19    right-of-way line with the North line of E. 18th Street,
20    extended East, as measured along said easterly line and a
21    line perpendicular thereto; thence southeastwardly along
22    the arc of a circle, convex to the West, tangent to last
23    described straight line and having a radius of 1343.75
24    feet, a distance of 278.822 feet to a point which is
25    230.646 feet westerly and 158.143 feet northerly of the
26    intersection of said easterly right-of-way line with the

 

 

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1    North line of E. 18th Street, extended East, as measured
2    along said easterly line and a line perpendicular thereto;
3    thence southwardly along a straight line, tangent to last
4    described arc of a circle, a distance of 722.975 feet to a
5    point which is 434.030 feet (measured perpendicularly)
6    easterly from the westerly line of said Illinois Central
7    Railroad right-of-way and 1700.466 feet (measured
8    perpendicular) northerly of the aforementioned northerly
9    line of the 23rd Street viaduct; thence southwardly along
10    the arc of a circle, convex to the East, tangent to last
11    described straight line, with a radius of 2008.70 feet, a
12    distance of 160.333 feet to a point which is 424.314 feet
13    (reassured perpendicularly) easterly from said westerly
14    right-of-way line and 1546.469 feet (measured
15    perpendicularly) northerly of said North line of the 23rd
16    Street viaduct; thence southwardly along an arc of a
17    circle, convex to the East with a radius of 915.13 feet, a
18    distance of 254.54 feet to a point which is 364.092 feet
19    (measured perpendicularly) easterly from said westerly
20    right-of-way line and 1300.00 feet (measured
21    perpendicularly) northerly of said northerly line of the
22    23rd Street viaduct; thence continuing along an arc of a
23    circle, convex to the East, with a radius of 2008.70 feet,
24    a distance of 154.214 feet to a point which is 301.631 feet
25    (measured perpendicularly) easterly from said westerly
26    right-of-way line and 1159.039 feet (measured

 

 

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1    perpendicularly) northerly of said northerly line of the
2    23rd Street viaduct; thence southwardly along a straight
3    line, a distance of 184.018 feet to a point which is
4    220.680 feet (measured perpendicularly) easterly from said
5    westerly right-of-way line and 993.782 feet (measured
6    perpendicularly) northerly from said northerly line of the
7    23rd Street viaduct; thence southwardly along a straight
8    line, a distance of 66.874 feet to a point which is 220.719
9    feet (measured perpendicularly) easterly from said
10    westerly right-of-way line and 926.908 feet (measured
11    perpendicularly) northerly from the northerly line of the
12    23rd Street viaduct; thence southwardly along a straight
13    line, a distance of 64.946 feet to a point which is 199.589
14    feet (measured perpendicularly) easterly from said
15    westerly right-of-way line and 865.496 feet (measured
16    perpendicularly) northerly from said northerly line of the
17    23rd Street viaduct; thence southwardly along a straight
18    line, a distance of 865.496 feet to a point on said
19    northerly line of the 23rd Street viaduct, which is 200.088
20    feet easterly from said westerly right-of-way line; and
21    thence eastwardly along the northerly line of said 23rd
22    Street viaduct, a distance of 433.847 feet to the point of
23    beginning.
24    PARCEL B - WEST 23RD STREET
25    Beginning on the easterly line of said Illinois Central
26    Railroad Company right-of-way (being also the westerly

 

 

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1    line of Burnham Park, as said westerly line is described in
2    the 1919 Lake Front Ordinance), at the intersection of the
3    northerly line of the 23rd Street viaduct, being a line
4    60.00 feet (measured perpendicularly) northerly of and
5    parallel with the centerline of the existing structure; and
6    running thence westwardly along the northerly line of said
7    23rd Street viaduct, a distance of 433.847 feet, to a point
8    200.088 feet easterly from the westerly line of said
9    Illinois Central Railroad right-of-way; thence southwardly
10    along a straight line, a distance of 120.00 feet to a point
11    on the southerly line of said 23rd Street viaduct (being
12    the southerly line of the easement granted to the South
13    Park Commissioners dated September 25, 1922 as document No.
14    7803194), which point is 199.773 feet easterly of said
15    westerly right-of-way line; thence eastwardly along said
16    southerly line of the 23rd Street viaduct, a distance of
17    431.789 feet to said easterly right-of-way line; and thence
18    northwardly along said easterly right-of-way line a
19    distance of 120.024 feet to the point of beginning,
20    excepting therefrom that part of the land, property and
21    space conveyed to Amalgamated Trust and Savings Bank by
22    deed recorded September 21, 1970 as document No. 21270060,
23    in Cook County, Illinois.
24    PARCEL C - SOUTH OF 23RD STREET AND NORTH OF NORTH LINE OF
25I-55
26    Beginning on the easterly line of said Illinois Central

 

 

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1    Railroad Company right-of-way at the intersection of the
2    southerly line of the 23rd Street viaduct (being the
3    southerly line of the easement granted to the South Park
4    Commissioners dated September 25, 1922 as document No.
5    7803194); and running thence westwardly along said
6    southerly line of the 23rd Street viaduct, a distance of
7    431.789 feet, to a point 199.773 feet easterly from the
8    westerly line of said Illinois Central Railroad
9    right-of-way; thence southwardly along a straight line, a
10    distance of 169.071 feet to a point which is 199.328 feet
11    (measured perpendicularly) easterly from said westerly
12    right-of-way line; thence southwardly along a straight
13    line, a distance of 751.05 feet to a point which is 194.66
14    feet (measured perpendicularly) easterly from said
15    westerly right-of-way line and 920.105 feet (measured
16    perpendicularly) southerly from said southerly line of the
17    23rd Street viaduct; thence southwardly along a straight
18    line whose southerly terminus is a point which is 143.70
19    feet easterly from said westerly right-of-way line and
20    3387.819 feet northerly of the intersection of said
21    westerly right-of-way line with the northerly line of the
22    31st Street viaduct, (being a line 50.00 feet, measured
23    perpendicularly, northerly of and parallel with the South
24    line of the Southeast Fractional Quarter of said Section
25    27), as measured along said westerly line and a line
26    perpendicular thereto, a distance of 179.851 feet to an

 

 

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1    intersection with a northerly line of the easement for the
2    overhead bridge structure of the Southwest Expressway
3    System (as described in Judgment Order No. 67 L 13579 in
4    the Circuit Court of Cook County), said northerly line
5    extending from a point of said westerly right-of-way line,
6    which is 142.47 feet (measured perpendicularly) North of
7    the easterly extension of the North line of E. 25th Street
8    (as shown in Walker Bros. Addition to Chicago, a
9    subdivision in the Northeast Fractional Quarter of Section
10    27 aforesaid) to a point which is 215.07 feet (measured
11    perpendicularly) North of said easterly extension of the
12    North line of E. 25th Street and 396.19 feet (measured
13    perpendicularly) westerly of the easterly line of said
14    Illinois central Railroad right-of-way (being also the
15    westerly line of Burnham Park, as said westerly line is
16    described by the City of Chicago by ordinance passed July
17    21, 1919 and recorded on March 5, 1920 in the Office of the
18    Recorder of Deeds of Cook County, Illinois, as document No.
19    6753370); thence northeastwardly along the northerly line
20    of the easement aforesaid, a distance of 36.733 feet to a
21    said point which is 215.07 feet (measured perpendicularly)
22    North of said easterly extension of the North line of E.
23    25th Street and 396.19 feet (measured perpendicularly)
24    westerly of said easterly right-of-way line; thence
25    northeastwardly continuing along said easement line, being
26    a straight line, a distance of 206.321 feet to a point

 

 

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1    which is 352.76 feet (measured perpendicularly) North of
2    said easterly extension of the North line of E. 25th Street
3    and 211.49 feet (measured perpendicularly) westerly of
4    said easterly right-of-way line; thence northeastwardly
5    continuing along said easement line, being a straight line,
6    a distance of 206.308 feet to a point which is 537.36 feet
7    (measured perpendicularly) North of said easterly
8    extension of the North line of E. 25th Street and 73.66
9    feet (measured perpendicularly) westerly of said easterly
10    right-of-way line; thence northeastwardly continuing along
11    said easement line, being a straight line, a distance of
12    219.688 feet to a point on said easterly right-of-way line,
13    which point is 756.46 feet (measured perpendicularly)
14    North of said easterly extension of the North line of E.
15    25th Street; and thence northwardly along said easterly
16    right-of-way line, a distance of 652.596 feet, to the point
17    of beginning. Excepting therefrom that part of the land,
18    property and space conveyed to Amalgamated Trust Savings
19    Bank, as Trustee, under a trust agreement dated January 12,
20    1978 and known as Trust No. 3448, in Cook County, Illinois.
21    PARCEL D
22    All the space within the boundaries of the following
23    described perimeter between the horizontal plane of plus
24    27.00 feet and plus 47.3 feet Chicago City Datum:
25    Commencing at the Northeast corner of Lot 3 in Block 1 in
26    McCormick City Subdivision being a resubdivision of

 

 

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1    McCormick Inn Subdivision (recorded September 26, 1962 as
2    Document No. 18601678) and a subdivision of adjacent lands
3    recorded January 12, 1971 as Document No. 21369281 in
4    Section 27, Township 39 North, Range 14, East of the Third
5    Principal Meridian, thence Westerly along the Northerly
6    line of said McCormick Inn Subdivision to a point which is
7    77 feet East of the Westerly line of McCormick Inn
8    Subdivision (lying at +27.00 feet C.C.D.) for a place of
9    beginning; thence Westerly a distance of 77.00 feet above
10    the horizontal plane +27.00 feet above Chicago City Datum
11    and below +47.3 feet above Chicago City Datum to the
12    Northwest corner of McCormick Inn Subdivision; thence
13    South along the West line of McCormick Inn Subdivision a
14    distance of 36 feet to a point; thence East 23 feet to a
15    point along a line which is perpendicular to the last
16    described line; thence North 12 feet to a point along a
17    line which is perpendicular to the last described line;
18    thence East 54 feet to a point along a line which is
19    perpendicular to the last described line; thence North 24
20    feet along a line which is perpendicular to the last
21    described line to the place of beginning. (Parcel D has
22    been included in this Act to provide a means for the
23    Authority to acquire an easement or fee title to a part of
24    McCormick Inn to permit the construction of the pedestrian
25    spine to connect the Project with Donnelley Hall.)
26    Containing 1,419,953 square feet (32.5970 acres) of land,

 

 

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1    more or less.
2    "Site B" means an area of land (including all air rights
3related thereto) in the City of Chicago, Cook County, Illinois,
4within the following boundaries:
5        Beginning at the intersection of the north line of East
6    Cermak Road and the center line of South Indiana Avenue;
7    thence east along the north line of East Cermak Road and
8    continuing along said line as said north line of East
9    Cermak Road is extended, to its intersection with the
10    westerly line of the right-of-way of the Illinois Central
11    Gulf Railroad; thence southeasterly along said line to its
12    intersection with the north line of the Twenty-third Street
13    viaduct; thence northeasterly along said line to its
14    intersection with the easterly line of the right-of-way of
15    the Illinois Central Gulf Railroad; thence southeasterly
16    along said line to the point of intersection with the west
17    line of the right-of-way of the Adlai E. Stevenson
18    Expressway; thence southwesterly along said line and then
19    west along the inside curve of the west and north lines of
20    the right-of-way of the Adlai E. Stevenson Expressway,
21    following the curve of said right-of-way, and continuing
22    along the north line of the right-of-way of the Adlai E.
23    Stevenson Expressway to its intersection with the center
24    line of South Indiana Avenue; thence northerly along said
25    line to the point of beginning.
26
ALSO

 

 

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1        Beginning at the intersection of the center line of
2    East Cermak Road at its intersection with the center line
3    of South Indiana Avenue; thence northerly along the center
4    line of South Indiana Avenue to its intersection with the
5    center line of East Twenty-first Street; thence easterly
6    along said line to its intersection with the center line of
7    South Prairie Avenue; thence south along said line to its
8    intersection with the center line of East Cermak Road;
9    thence westerly along said line to the point of beginning.
10(Source: P.A. 96-898, eff. 5-27-10.)
 
11    (70 ILCS 210/3)  (from Ch. 85, par. 1223)
12    Sec. 3. There is hereby created a political subdivision,
13unit of local government with only those powers authorized by
14law, body politic and municipal corporation by the name and
15style of Metropolitan Public Pier and Exposition Authority in
16the metropolitan area.
17    The Authority may sue and be sued in its corporate name but
18execution shall not in any case issue against any real property
19of the Authority. It may adopt a common seal and change the
20same at pleasure. The principal office of the Authority shall
21be in the City of Chicago.
22(Source: P.A. 86-17; 87-733.)
 
23    (70 ILCS 210/5)  (from Ch. 85, par. 1225)
24    Sec. 5. The Metropolitan Public Pier and Exposition

 

 

10100SB0485sam001- 190 -LRB101 04248 AWJ 61297 a

1Authority shall also have the following rights and powers:
2        (a) To accept from Chicago Park Fair, a corporation, an
3    assignment of whatever sums of money it may have received
4    from the Fair and Exposition Fund, allocated by the
5    Department of Agriculture of the State of Illinois, and
6    Chicago Park Fair is hereby authorized to assign, set over
7    and transfer any of those funds to the Metropolitan Public
8    Pier and Exposition Authority. The Authority has the right
9    and power hereafter to receive sums as may be distributed
10    to it by the Department of Agriculture of the State of
11    Illinois from the Fair and Exposition Fund pursuant to the
12    provisions of Sections 5, 6i, and 28 of the State Finance
13    Act. All sums received by the Authority shall be held in
14    the sole custody of the secretary-treasurer of the
15    Metropolitan Public Pier and Exposition Board.
16        (b) To accept the assignment of, assume and execute any
17    contracts heretofore entered into by Chicago Park Fair.
18        (c) To acquire, own, construct, equip, lease, operate
19    and maintain grounds, buildings and facilities to carry out
20    its corporate purposes and duties, and to carry out or
21    otherwise provide for the recreational, cultural,
22    commercial or residential development of Navy Pier,
23    including, but not limited to, the right to enter into a
24    lease, license, or management agreement with any person to
25    provide for the recreational, cultural, commercial or
26    residential development of Navy Pier, and to fix and

 

 

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1    collect just, reasonable and nondiscriminatory charges for
2    the use thereof. The charges so collected shall be made
3    available to defray the reasonable expenses of the
4    Authority and to pay the principal of and the interest upon
5    any revenue bonds issued by the Authority. The Authority
6    shall be subject to and comply with the Lake Michigan and
7    Chicago Lakefront Protection Ordinance, the Chicago
8    Building Code, the Chicago Zoning Ordinance, and all
9    ordinances and regulations of the City of Chicago contained
10    in the following Titles of the Municipal Code of Chicago:
11    Businesses, Occupations and Consumer Protection; Health
12    and Safety; Fire Prevention; Public Peace, Morals and
13    Welfare; Utilities and Environmental Protection; Streets,
14    Public Ways, Parks, Airports and Harbors; Electrical
15    Equipment and Installation; Housing and Economic
16    Development (only Chapter 5-4 thereof); and Revenue and
17    Finance (only so far as such Title pertains to the
18    Authority's duty to collect taxes on behalf of the City of
19    Chicago).
20        (d) To enter into contracts treating in any manner with
21    the objects and purposes of this Act.
22        (e) To lease any buildings to the Adjutant General of
23    the State of Illinois for the use of the Illinois National
24    Guard or the Illinois Naval Militia.
25        (f) To exercise the right of eminent domain by
26    condemnation proceedings in the manner provided by the

 

 

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1    Eminent Domain Act, including, with respect to Site B only,
2    the authority to exercise quick take condemnation by
3    immediate vesting of title under Article 20 of the Eminent
4    Domain Act, to acquire any privately owned real or personal
5    property and, with respect to Site B only, public property
6    used for rail transportation purposes (but no such taking
7    of such public property shall, in the reasonable judgment
8    of the owner, interfere with such rail transportation) for
9    the lawful purposes of the Authority in Site A, at Navy
10    Pier, and at Site B. Just compensation for property taken
11    or acquired under this paragraph shall be paid in money or,
12    notwithstanding any other provision of this Act and with
13    the agreement of the owner of the property to be taken or
14    acquired, the Authority may convey substitute property or
15    interests in property or enter into agreements with the
16    property owner, including leases, licenses, or
17    concessions, with respect to any property owned by the
18    Authority, or may provide for other lawful forms of just
19    compensation to the owner. Any property acquired in
20    condemnation proceedings shall be used only as provided in
21    this Act. Except as otherwise provided by law, the City of
22    Chicago shall have a right of first refusal prior to any
23    sale of any such property by the Authority to a third party
24    other than substitute property. The Authority shall
25    develop and implement a relocation plan for businesses
26    displaced as a result of the Authority's acquisition of

 

 

10100SB0485sam001- 193 -LRB101 04248 AWJ 61297 a

1    property. The relocation plan shall be substantially
2    similar to provisions of the Uniform Relocation Assistance
3    and Real Property Acquisition Act and regulations
4    promulgated under that Act relating to assistance to
5    displaced businesses. To implement the relocation plan the
6    Authority may acquire property by purchase or gift or may
7    exercise the powers authorized in this subsection (f),
8    except the immediate vesting of title under Article 20 of
9    the Eminent Domain Act, to acquire substitute private
10    property within one mile of Site B for the benefit of
11    displaced businesses located on property being acquired by
12    the Authority. However, no such substitute property may be
13    acquired by the Authority unless the mayor of the
14    municipality in which the property is located certifies in
15    writing that the acquisition is consistent with the
16    municipality's land use and economic development policies
17    and goals. The acquisition of substitute property is
18    declared to be for public use. In exercising the powers
19    authorized in this subsection (f), the Authority shall use
20    its best efforts to relocate businesses within the area of
21    McCormick Place or, failing that, within the City of
22    Chicago.
23        (g) To enter into contracts relating to construction
24    projects which provide for the delivery by the contractor
25    of a completed project, structure, improvement, or
26    specific portion thereof, for a fixed maximum price, which

 

 

10100SB0485sam001- 194 -LRB101 04248 AWJ 61297 a

1    contract may provide that the delivery of the project,
2    structure, improvement, or specific portion thereof, for
3    the fixed maximum price is insured or guaranteed by a third
4    party capable of completing the construction.
5        (h) To enter into agreements with any person with
6    respect to the use and occupancy of the grounds, buildings,
7    and facilities of the Authority, including concession,
8    license, and lease agreements on terms and conditions as
9    the Authority determines. Notwithstanding Section 24,
10    agreements with respect to the use and occupancy of the
11    grounds, buildings, and facilities of the Authority for a
12    term of more than one year shall be entered into in
13    accordance with the procurement process provided for in
14    Section 25.1.
15        (i) To enter into agreements with any person with
16    respect to the operation and management of the grounds,
17    buildings, and facilities of the Authority or the provision
18    of goods and services on terms and conditions as the
19    Authority determines.
20        (j) After conducting the procurement process provided
21    for in Section 25.1, to enter into one or more contracts to
22    provide for the design and construction of all or part of
23    the Authority's Expansion Project grounds, buildings, and
24    facilities. Any contract for design and construction of the
25    Expansion Project shall be in the form authorized by
26    subsection (g), shall be for a fixed maximum price not in

 

 

10100SB0485sam001- 195 -LRB101 04248 AWJ 61297 a

1    excess of the funds that are authorized to be made
2    available for those purposes during the term of the
3    contract, and shall be entered into before commencement of
4    construction.
5        (k) To enter into agreements, including project
6    agreements with labor unions, that the Authority deems
7    necessary to complete the Expansion Project or any other
8    construction or improvement project in the most timely and
9    efficient manner and without strikes, picketing, or other
10    actions that might cause disruption or delay and thereby
11    add to the cost of the project.
12        (l) To provide incentives to organizations and
13    entities that agree to make use of the grounds, buildings,
14    and facilities of the Authority for conventions, meetings,
15    or trade shows. The incentives may take the form of
16    discounts from regular fees charged by the Authority,
17    subsidies for or assumption of the costs incurred with
18    respect to the convention, meeting, or trade show, or other
19    inducements. The Authority shall award incentives to
20    attract large conventions, meetings, and trade shows to its
21    facilities under the terms set forth in this subsection (l)
22    from amounts appropriated to the Authority from the
23    Metropolitan Pier and Exposition Authority Incentive Fund
24    for this purpose.
25        No later than May 15 of each year, the Chief Executive
26    Officer of the Metropolitan Pier and Exposition Authority

 

 

10100SB0485sam001- 196 -LRB101 04248 AWJ 61297 a

1    shall certify to the State Comptroller and the State
2    Treasurer the amounts of incentive grant funds used during
3    the current fiscal year to provide incentives for
4    conventions, meetings, or trade shows that (i) have been
5    approved by the Authority, in consultation with an
6    organization meeting the qualifications set out in Section
7    5.6 of this Act, provided the Authority has entered into a
8    marketing agreement with such an organization, (ii)
9    demonstrate registered attendance in excess of 5,000
10    individuals or in excess of 10,000 individuals, as
11    appropriate, and (iii) but for the incentive, would not
12    have used the facilities of the Authority for the
13    convention, meeting, or trade show. The State Comptroller
14    may request that the Auditor General conduct an audit of
15    the accuracy of the certification. If the State Comptroller
16    determines by this process of certification that incentive
17    funds, in whole or in part, were disbursed by the Authority
18    by means other than in accordance with the standards of
19    this subsection (l), then any amount transferred to the
20    Metropolitan Pier and Exposition Authority Incentive Fund
21    shall be reduced during the next subsequent transfer in
22    direct proportion to that amount determined to be in
23    violation of the terms set forth in this subsection (l).
24        On July 15, 2012, the Comptroller shall order
25    transferred, and the Treasurer shall transfer, into the
26    Metropolitan Pier and Exposition Authority Incentive Fund

 

 

10100SB0485sam001- 197 -LRB101 04248 AWJ 61297 a

1    from the General Revenue Fund the sum of $7,500,000 plus an
2    amount equal to the incentive grant funds certified by the
3    Chief Executive Officer as having been lawfully paid under
4    the provisions of this Section in the previous 2 fiscal
5    years that have not otherwise been transferred into the
6    Metropolitan Pier and Exposition Authority Incentive Fund,
7    provided that transfers in excess of $15,000,000 shall not
8    be made in any fiscal year.
9        On July 15, 2013, the Comptroller shall order
10    transferred, and the Treasurer shall transfer, into the
11    Metropolitan Pier and Exposition Authority Incentive Fund
12    from the General Revenue Fund the sum of $7,500,000 plus an
13    amount equal to the incentive grant funds certified by the
14    Chief Executive Officer as having been lawfully paid under
15    the provisions of this Section in the previous fiscal year
16    that have not otherwise been transferred into the
17    Metropolitan Pier and Exposition Authority Incentive Fund,
18    provided that transfers in excess of $15,000,000 shall not
19    be made in any fiscal year.
20        On July 15, 2014, and every year thereafter, the
21    Comptroller shall order transferred, and the Treasurer
22    shall transfer, into the Metropolitan Pier and Exposition
23    Authority Incentive Fund from the General Revenue Fund an
24    amount equal to the incentive grant funds certified by the
25    Chief Executive Officer as having been lawfully paid under
26    the provisions of this Section in the previous fiscal year

 

 

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1    that have not otherwise been transferred into the
2    Metropolitan Pier and Exposition Authority Incentive Fund,
3    provided that (1) no transfers with respect to any previous
4    fiscal year shall be made after the transfer has been made
5    with respect to the 2017 fiscal year and (2) transfers in
6    excess of $15,000,000 shall not be made in any fiscal year.
7        After a transfer has been made under this subsection
8    (l), the Chief Executive Officer shall file a request for
9    payment with the Comptroller evidencing that the incentive
10    grants have been made and the Comptroller shall thereafter
11    order paid, and the Treasurer shall pay, the requested
12    amounts to the Metropolitan Pier and Exposition Authority.
13         In no case shall more than $5,000,000 be used in any
14    one year by the Authority for incentives granted
15    conventions, meetings, or trade shows with a registered
16    attendance of more than 5,000 and less than 10,000. Amounts
17    in the Metropolitan Pier and Exposition Authority
18    Incentive Fund shall only be used by the Authority for
19    incentives paid to attract large conventions, meetings,
20    and trade shows to its facilities as provided in this
21    subsection (l).
22        (l-5) The Village of Rosemont shall provide incentives
23    from amounts transferred into the Convention Center
24    Support Fund to retain and attract conventions, meetings,
25    or trade shows to the Donald E. Stephens Convention Center
26    under the terms set forth in this subsection (l-5).

 

 

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1        No later than May 15 of each year, the Mayor of the
2    Village of Rosemont or his or her designee shall certify to
3    the State Comptroller and the State Treasurer the amounts
4    of incentive grant funds used during the previous fiscal
5    year to provide incentives for conventions, meetings, or
6    trade shows that (1) have been approved by the Village, (2)
7    demonstrate registered attendance in excess of 5,000
8    individuals, and (3) but for the incentive, would not have
9    used the Donald E. Stephens Convention Center facilities
10    for the convention, meeting, or trade show. The State
11    Comptroller may request that the Auditor General conduct an
12    audit of the accuracy of the certification.
13        If the State Comptroller determines by this process of
14    certification that incentive funds, in whole or in part,
15    were disbursed by the Village by means other than in
16    accordance with the standards of this subsection (l-5),
17    then the amount transferred to the Convention Center
18    Support Fund shall be reduced during the next subsequent
19    transfer in direct proportion to that amount determined to
20    be in violation of the terms set forth in this subsection
21    (l-5).
22        On July 15, 2012, and each year thereafter, the
23    Comptroller shall order transferred, and the Treasurer
24    shall transfer, into the Convention Center Support Fund
25    from the General Revenue Fund the amount of $5,000,000 for
26    (i) incentives to attract large conventions, meetings, and

 

 

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1    trade shows to the Donald E. Stephens Convention Center,
2    and (ii) to be used by the Village of Rosemont for the
3    repair, maintenance, and improvement of the Donald E.
4    Stephens Convention Center and for debt service on debt
5    instruments issued for those purposes by the village. No
6    later than 30 days after the transfer, the Comptroller
7    shall order paid, and the Treasurer shall pay, to the
8    Village of Rosemont the amounts transferred.
9        (m) To enter into contracts with any person conveying
10    the naming rights or other intellectual property rights
11    with respect to the grounds, buildings, and facilities of
12    the Authority.
13        (n) To enter into grant agreements with the Chicago
14    Convention and Tourism Bureau providing for the marketing
15    of the convention facilities to large and small
16    conventions, meetings, and trade shows and the promotion of
17    the travel industry in the City of Chicago, provided such
18    agreements meet the requirements of Section 5.6 of this
19    Act. Receipts of the Authority from the increase in the
20    airport departure tax authorized by Section 13(f) of this
21    amendatory Act of the 96th General Assembly and, subject to
22    appropriation to the Authority, funds deposited in the
23    Chicago Travel Industry Promotion Fund pursuant to Section
24    6 of the Hotel Operators' Occupation Tax Act shall be
25    granted to the Bureau for such purposes.
26(Source: P.A. 100-23, eff. 7-6-17.)
 

 

 

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1    (70 ILCS 210/5.4)
2    Sec. 5.4. Exhibitor rights and work rule reforms.
 
3(a) Legislative findings.
4        (1) The Authority is a political subdivision of the
5    State of Illinois subject to the plenary authority of the
6    General Assembly and was created for the benefit of the
7    general public to promote business, industry, commerce,
8    and tourism within the City of Chicago and the State of
9    Illinois.
10        (2) The Authority owns and operates McCormick Place and
11    Navy Pier, which have collectively 2.8 million square feet
12    of exhibit hall space, 700,000 square feet of meeting room
13    space.
14        (3) The Authority is a vital economic engine that
15    annually generates 65,000 jobs and $8 billion of economic
16    activity for the State of Illinois through the trade shows,
17    conventions, and other meetings held and attended at
18    McCormick Place and Navy Pier.
19        (4) The Authority supports the operation of McCormick
20    Place and Navy Pier through not only fees on the rental of
21    exhibit and meeting room space, electrical and utility
22    service, food and beverage services, and parking, but also
23    hotel room rates paid by persons staying at the
24    Authority-owned hotel.

 

 

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1        (5) The Authority has a compelling and proprietary
2    interest in the success, competitiveness, and continued
3    viability of McCormick Place and Navy Pier as the owner and
4    operator of the convention facilities and its obligation to
5    ensure that these facilities produce sufficient operating
6    revenues.
7        (6) The Authority's convention facilities were
8    constructed and renovated through the issuance of public
9    bonds that are directly repaid by State hotel, auto rental,
10    food and beverage, and airport and departure taxes paid
11    principally by persons who attend, work at, exhibit, and
12    provide goods and services to conventions, shows,
13    exhibitions, and meetings at McCormick Place and Navy Pier.
14        (7) State law also dedicates State occupation and use
15    tax revenues to fulfill debt service obligations on these
16    bonds should State hotel, auto rental, food and beverage,
17    and airport and departure taxes fail to generate sufficient
18    revenue.
19        (8) Through fiscal year 2010, $55 million in State
20    occupation and use taxes will have been allocated to make
21    debt service payments on the Authority's bonds due to
22    shortfalls in State hotel, auto rental, food and beverage,
23    and airport and departure taxes. These shortfalls are
24    expected to continue in future fiscal years and would
25    require the annual dedication of approximately $40 million
26    in State occupation and use taxes to fulfill debt service

 

 

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1    payments.
2        (9) In 2009, managers of the International Plastics
3    Showcase announced that 2009 was the last year they would
4    host their exhibition at McCormick Place, as they had since
5    1971, because union labor work rules and electric and food
6    service costs make it uneconomical for the show managers
7    and exhibitors to use McCormick Place as a convention venue
8    as compared to convention facilities in Orlando, Florida
9    and Las Vegas, Nevada. The exhibition used over 740,000
10    square feet of exhibit space, attracted over 43,000
11    attendees, generated $4.8 million of revenues to McCormick
12    Place, and raised over $200,000 in taxes to pay debt
13    service on convention facility bonds.
14        (10) After the International Plastics Showcase
15    exhibition announced its departure, other conventions and
16    exhibitions managers and exhibitors also stated that they
17    would not return to McCormick Place and Navy Pier for the
18    same reasons cited by the International Plastics Showcase
19    exhibition. In addition, still other managers and
20    exhibitors stated that they would not select McCormick
21    Place as a convention venue unless the union labor work
22    rules and electrical and food service costs were made
23    competitive with those in Orlando and Las Vegas.
24        (11) The General Assembly created the Joint Committee
25    on the Metropolitan Pier and Exposition Authority to
26    conduct hearings and obtain facts to determine how union

 

 

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1    labor work rules and electrical and food service costs make
2    McCormick Place and Navy Pier uneconomical as a convention
3    venue.
4        (12) Witness testimony and fact-gathering revealed
5    that while the skilled labor provided by trade unions at
6    McCormick Place and Navy Pier is second to none and is
7    actually "exported" to work on conventions and exhibitions
8    held in Orlando and Las Vegas, restrictive work rules on
9    the activities show exhibitors may perform present
10    exhibitors and show managers with an uninviting atmosphere
11    and result in significantly higher costs than competing
12    convention facilities.
13        (13) Witness testimony and fact-gathering also
14    revealed that the mark-up on electrical and food service
15    imposed by the Authority to generate operating revenue for
16    McCormick Place and Navy Pier also substantially increased
17    exhibitor and show organizer costs to the point of excess
18    when compared to competing convention facilities.
19        (14) Witness testimony and fact-gathering further
20    revealed that the additional departure of conventions,
21    exhibitions, and trade shows from Authority facilities
22    threatens the continued economic viability of these
23    facilities and the stability of sufficient tax revenues
24    necessary to support debt service.
25        (15) In order to safeguard the Authority's and State of
26    Illinois' shared compelling and proprietary interests in

 

 

10100SB0485sam001- 205 -LRB101 04248 AWJ 61297 a

1    McCormick Place and Navy Pier and in response to local
2    economic needs, the provisions contained in this Section
3    set forth mandated changes and reforms to restore and
4    ensure that (i) the Authority's facilities remain
5    economically competitive with other convention venues and
6    (ii) conventions, exhibitions, trade shows, and other
7    meetings are attracted to and retained at Authority
8    facilities by producing an exhibitor-friendly environment
9    and by reducing costs for exhibitors and show managers.
10        (16) The provisions set forth in this Section are
11    reasonable, necessary, and narrowly tailored to safeguard
12    the Authority's and State of Illinois' shared and
13    compelling proprietary interests and respond to local
14    economic needs as compared to the available alternative set
15    forth in House Bill 4900 of the 96th General Assembly and
16    proposals submitted to the Joint Committee on the
17    Metropolitan Pier and Exposition Authority. Action by the
18    State offers the only comprehensive means to remedy the
19    circumstances set forth in these findings, despite the
20    concerted and laudable voluntary efforts of the Authority,
21    labor unions, show contractors, show managers, and
22    exhibitors.
 
23(b) Definitions. As used in this Section:
24        "Booth" means the demarcated exhibit space of an
25    exhibitor on Authority premises.

 

 

10100SB0485sam001- 206 -LRB101 04248 AWJ 61297 a

1        "Contractor" or "show contractor" means any person who
2    contracts with the Authority, an exhibitor, or with the
3    manager of a show to provide any services related to
4    drayage, rigging, carpentry, decorating, electrical,
5    maintenance, mechanical, and food and beverage services or
6    related trades and duties for shows on Authority premises.
7        "Exhibitor" or "show exhibitor" means any person who
8    contracts with the Authority or with a manager or
9    contractor of a show held or to be held on Authority
10    premises.
11        "Exhibitor employee" means any person who has been
12    employed by the exhibitor as a full-time employee for a
13    minimum of 6 months before the show's opening date.
14        "Hand tools" means cordless tools, power tools, and
15    other tools as determined by the Authority.
16        "Licensee" means any entity that uses the Authority's
17    premises.
18        "Manager" or "show manager" means any person that owns
19    or manages a show held or to be held on Authority premises.
20        "Personally owned vehicles" means the vehicles owned
21    by show exhibitors or the show management, excluding
22    commercially registered trucks, vans, and other vehicles
23    as determined by the Authority.
24        "Premises" means grounds, buildings, and facilities of
25    the Authority.
26        "Show" means a convention, exposition, trade show,

 

 

10100SB0485sam001- 207 -LRB101 04248 AWJ 61297 a

1    event, or meeting held on Authority premises by a show
2    manager or show contractor on behalf of a show manager.
3        "2011 Settlement Agreement" means the agreement that
4    the Authority made and entered into with the Chicago
5    Regional Council of Carpenters, not including any
6    revisions or amendments, and filed with the Illinois
7    Secretary of State Index Department and designated as
8    97-GA-A01.
9        "Union employees" means workers represented by a labor
10    organization, as defined in the National Labor Relations
11    Act, providing skilled labor services to exhibitors, a show
12    manager, or a show contractor on Authority premises.
 
13(c) Exhibitor rights.
14        In order to control costs, increase the
15    competitiveness, and promote and provide for the economic
16    stability of Authority premises, all Authority contracts
17    with exhibitors, contractors, and managers shall include
18    the following minimum terms and conditions:
19        (1) Consistent with safety and the skills and training
20    necessary to perform the task, as determined by the
21    Authority, an exhibitor and exhibitor employees are
22    permitted in a booth of any size with the use of the
23    exhibitor's ladders and hand tools to:
24            (i) set-up and dismantle exhibits displayed on
25        Authority premises;

 

 

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1            (ii) assemble and disassemble materials,
2        machinery, or equipment on Authority premises; and
3            (iii) install all signs, graphics, props,
4        balloons, other decorative items, and the exhibitor's
5        own drapery, including the skirting of exhibitor
6        tables, on the Authority's premises.
7        (2) An exhibitor and exhibitor employees are permitted
8    in a booth of any size to deliver, set-up, plug in,
9    interconnect, and operate an exhibitor's electrical
10    equipment, computers, audio-visual devices, and other
11    equipment.
12        (3) An exhibitor and exhibitor employees are permitted
13    in a booth of any size to skid, position, and re-skid all
14    exhibitor material, machinery, and equipment on Authority
15    premises.
16        (4) An exhibitor and exhibitor employees are
17    prohibited at any time from using scooters, forklifts,
18    pallet jacks, condors, scissors lifts, motorized dollies,
19    or similar motorized or hydraulic equipment on Authority
20    premises.
21        (5) The Authority shall designate areas, in its
22    discretion, where exhibitors may unload and load exhibitor
23    materials from privately owned vehicles at Authority
24    premises with the use of non-motorized hand trucks and
25    dollies.
26        (6) On Monday through Friday for any consecutive 8-hour

 

 

10100SB0485sam001- 209 -LRB101 04248 AWJ 61297 a

1    period during the hours of 6:00 a.m. and 10:00 p.m., union
2    employees on Authority premises shall be paid
3    straight-time hourly wages plus fringe benefits. Union
4    employees shall be paid straight-time and a half hourly
5    wages plus fringe benefits for labor services provided
6    after any consecutive 8-hour period; provided, however,
7    that between the hours of midnight and 6:00 a.m. union
8    employees shall be paid double straight-time wages plus
9    fringe benefits for labor services.
10        (7) On Monday through Friday for any consecutive 8-hour
11    period during the hours of 6:00 a.m. and 10:00 p.m., a show
12    manager or contractor shall charge an exhibitor only for
13    labor services provided by union employees on Authority
14    premises based on straight-time hourly wages plus fringe
15    benefits along with a reasonable mark-up. After any
16    consecutive 8-hour period, a show manager or contractor
17    shall charge an exhibitor only for labor services provided
18    by union employees based on straight-time and a half hourly
19    wages plus fringe benefits along with a reasonable mark-up;
20    provided, however, that between the hours of midnight and
21    6:00 a.m. a show manager or contractor shall charge an
22    exhibitor only for labor services provided by union
23    employees based on double straight-time wages plus fringe
24    benefits along with a reasonable mark-up.
25        (8) (Blank).
26        (9) (Blank).

 

 

10100SB0485sam001- 210 -LRB101 04248 AWJ 61297 a

1        (10) (Blank).
2        (11) (Blank).
3        (12) The Authority has the power to determine, after
4    consultation with the Advisory Council, the work
5    jurisdiction and scope of work of union employees on
6    Authority premises during the move-in, move-out, and run of
7    a show, provided that any affected labor organization may
8    contest the Authority's determination through a binding
9    decision of an independent, third-party arbitrator. When
10    making the determination, the Authority or arbitrator, as
11    the case may be, shall consider the training and skills
12    required to perform the task, past practices on Authority
13    premises, safety, and the need for efficiency and exhibitor
14    satisfaction. These factors shall be considered in their
15    totality and not in isolation. The Authority's
16    determination must be made in writing, set forth an
17    explanation and statement of the reason or reasons
18    supporting the determination, and be provided to each
19    affected labor organization. The changes in this item (12)
20    by this amendatory Act of the 97th General Assembly are
21    declarative of existing law and shall not be construed as a
22    new enactment. Nothing in this item permits the Authority
23    to eliminate any labor organization representing union
24    employees that provide labor services on the move-in,