103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3699

 

Introduced 2/9/2024, by Sen. Christopher Belt

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-20.1
30 ILCS 105/6z-20.3
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the State Finance Act. In provisions concerning the State Aviation Program Fund, provides that grant moneys in excess of $30,000,000 shall be distributed by the Department of Transportation to airports for capital development purposes for projects identified on Transportation Improvement Plans submitted by airports on a discretionary basis by the Illinois Division of Aeronautics. Makes changes concerning the transfer of surplus moneys from the Aviation Fuel Sales Tax Refund Fund to the State Aviation Program Fund and the General Revenue Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning the distribution of proceeds from sales of aviation fuel


LRB103 37902 HLH 68034 b

 

 

A BILL FOR

 

SB3699LRB103 37902 HLH 68034 b

1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Sections 6z-20.1 and 6z-20.3 as follows:
 
6    (30 ILCS 105/6z-20.1)
7    Sec. 6z-20.1. The State Aviation Program Fund and the
8Sound-Reducing Windows and Doors Replacement Fund.
9    (a) The State Aviation Program Fund is created in the
10State Treasury. Moneys in the Fund shall be used by the
11Department of Transportation for the purposes of administering
12a State Aviation Program. Subject to appropriation, the moneys
13shall be used for the purpose of distributing grants to units
14of local government to be used for airport-related purposes.
15The first $30,000,000 of grants Grants to units of local
16government from the Fund shall be distributed proportionately
17based on equal part enplanements, total cargo, and airport
18operations. Airport operations shall be measured based on 12
19calendar months of actual air traffic movements at towered
20airports and through Terminal Area Forecast (TAF) data
21published by the Federal Aviation Administration (FAA) for
22non-towered airports. With regard to enplanements that occur
23within a municipality with a population of over 500,000,

 

 

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1grants shall be distributed only to the municipality. Grant
2moneys in excess of $30,000,000 shall be distributed by the
3Department of Transportation to airports for capital
4development purposes for projects identified on Transportation
5Improvement Plans submitted by airports on a
6discretionary-basis by the Illinois Division of Aeronautics.
7Discretionary awards shall align with the then established
8State-local airport capital program.
9    (b) For grants to a unit of government other than a
10municipality with a population of more than 500,000,
11"airport-related purposes" means the capital or operating
12costs of: (1) an airport; (2) a local airport system; or (3)
13any other local facility that is owned or operated by the
14person or entity that owns or operates the airport that is
15directly and substantially related to the air transportation
16of passengers or property as provided in 49 U.S.C. 47133,
17including (i) the replacement of sound-reducing windows and
18doors installed under the Residential Sound Insulation Program
19and (ii) in-home air quality monitoring testing in residences
20in which windows or doors were installed under the Residential
21Sound Insulation Program.
22    (c) For grants to a municipality with a population of more
23than 500,000, "airport-related purposes" means the capital
24costs of: (1) an airport; (2) a local airport system; or (3)
25any other local facility that (i) is owned or operated by a
26person or entity that owns or operates an airport and (ii) is

 

 

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1directly and substantially related to the air transportation
2of passengers or property, as provided in 49 U.S.C. 47133. For
3grants to a municipality with a population of more than
4500,000, "airport-related purposes" also means costs,
5including administrative costs, associated with the
6replacement of sound-reducing windows and doors installed
7under the Residential Sound Insulation Program.
8    (d) In each State fiscal year, $9,500,000 attributable to
9a municipality with a population of more than 500,000, as
10provided in subsection (a) of this Section, shall be
11transferred to the Sound-Reducing Windows and Doors
12Replacement Fund, a special fund created in the State
13Treasury. Subject to appropriation, the moneys in the Fund
14shall be used solely for costs, including administrative
15costs, associated with the mechanical repairs and the
16replacement of sound-reducing windows and doors installed
17under the Residential Sound Insulation Program. Any amounts
18attributable to a municipality with a population of more than
19500,000 in excess of $7,500,000 in each State fiscal year
20shall be distributed among the airports in that municipality
21based on the same formula as prescribed in subsection (a) to be
22used for airport-related purposes.
23(Source: P.A. 103-8, eff. 7-1-23.)
 
24    (30 ILCS 105/6z-20.3)
25    Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund.

 

 

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1    (a) The Aviation Fuel Sales Tax Refund Fund is hereby
2created as a special fund in the State Treasury. Moneys in the
3Aviation Fuel Sales Tax Refund Fund shall be used by the
4Department of Revenue to pay refunds of Use Tax, Service Use
5Tax, Service Occupation Tax, and Retailers' Occupation Tax
6paid on aviation fuel in the manner provided in Section 19 of
7the Use Tax Act, Section 17 of the Service Use Tax Act, Section
817 of the Service Occupation Tax Act, and Section 6 of the
9Retailers' Occupation Tax Act.
10    (b) Moneys in the Aviation Fuel Sales Tax Refund Fund
11shall be expended exclusively for the purpose of paying
12refunds pursuant to this Section.
13    (c) The Director of Revenue shall order payment of refunds
14under this Section from the Aviation Fuel Sales Tax Refund
15Fund only to the extent that amounts collected pursuant to
16Section 3 of the Retailers' Occupation Tax Act, Section 9 of
17the Use Tax Act, Section 9 of the Service Occupation Tax Act,
18and Section 9 of the Service Use Tax Act on aviation fuel have
19been deposited and retained in the Fund.
20    As soon as possible after the end of each fiscal year
21before Fiscal Year 2024, the Director of Revenue shall order
22transferred and the State Treasurer and State Comptroller
23shall transfer from the Aviation Fuel Sales Tax Refund Fund to
24the State Aviation Program Fund 20% of any surplus remaining
25as of the end of such fiscal year and shall transfer from the
26Aviation Fuel Sales Tax Refund Fund to the General Revenue

 

 

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1Fund 80% of any surplus remaining as of the end of such fiscal
2year. For Fiscal Year 2024, the Director of Revenue shall
3order transferred and the State Treasurer and State
4Comptroller shall transfer from the Aviation Fuel Sales Tax
5Refund Fund to the State Aviation Program Fund 36% of any
6surplus remaining as of the end of such fiscal year and shall
7transfer from the Aviation Fuel Sales Tax Refund Fund to the
8General Revenue Fund 64% of any surplus remaining as of the end
9of such fiscal year. For Fiscal Year 2025, the Director of
10Revenue shall order transferred and the State Treasurer and
11State Comptroller shall transfer from the Aviation Fuel Sales
12Tax Refund Fund to the State Aviation Program Fund 52% of any
13surplus remaining as of the end of such fiscal year and shall
14transfer from the Aviation Fuel Sales Tax Refund Fund to the
15General Revenue Fund 48% of any surplus remaining as of the end
16of such fiscal year. For Fiscal Year 2026, the Director of
17Revenue shall order transferred and the State Treasurer and
18State Comptroller shall transfer from the Aviation Fuel Sales
19Tax Refund Fund to the State Aviation Program Fund 68% of any
20surplus remaining as of the end of such fiscal year and shall
21transfer from the Aviation Fuel Sales Tax Refund Fund to the
22General Revenue Fund 32% of any surplus remaining as of the end
23of such fiscal year. For Fiscal Year 2027 and thereafter, the
24Director of Revenue shall order transferred and the State
25Treasurer and State Comptroller shall transfer from the
26Aviation Fuel Sales Tax Refund Fund to the State Aviation

 

 

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1Program Fund 80% of any surplus remaining as of the end of such
2fiscal year and shall transfer from the Aviation Fuel Sales
3Tax Refund Fund to the General Revenue Fund 20% of any surplus
4remaining as of the end of such fiscal year.
5    This Section shall constitute an irrevocable and
6continuing appropriation from the Aviation Fuel Sales Tax
7Refund Fund for the purpose of paying refunds in accordance
8with the provisions of this Section.
9(Source: P.A. 101-10, eff. 6-5-19.)
 
10    Section 10. The Use Tax Act is amended by changing Section
119 as follows:
 
12    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
13    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
14and trailers that are required to be registered with an agency
15of this State, each retailer required or authorized to collect
16the tax imposed by this Act shall pay to the Department the
17amount of such tax (except as otherwise provided) at the time
18when he is required to file his return for the period during
19which such tax was collected, less a discount of 2.1% prior to
20January 1, 1990, and 1.75% on and after January 1, 1990, or $5
21per calendar year, whichever is greater, which is allowed to
22reimburse the retailer for expenses incurred in collecting the
23tax, keeping records, preparing and filing returns, remitting
24the tax and supplying data to the Department on request. When

 

 

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1determining the discount allowed under this Section, retailers
2shall include the amount of tax that would have been due at the
36.25% rate but for the 1.25% rate imposed on sales tax holiday
4items under Public Act 102-700. The discount under this
5Section is not allowed for the 1.25% portion of taxes paid on
6aviation fuel that is subject to the revenue use requirements
7of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
8the discount allowed under this Section, retailers shall
9include the amount of tax that would have been due at the 1%
10rate but for the 0% rate imposed under Public Act 102-700. In
11the case of retailers who report and pay the tax on a
12transaction by transaction basis, as provided in this Section,
13such discount shall be taken with each such tax remittance
14instead of when such retailer files his periodic return. The
15discount allowed under this Section is allowed only for
16returns that are filed in the manner required by this Act. The
17Department may disallow the discount for retailers whose
18certificate of registration is revoked at the time the return
19is filed, but only if the Department's decision to revoke the
20certificate of registration has become final. A retailer need
21not remit that part of any tax collected by him to the extent
22that he is required to remit and does remit the tax imposed by
23the Retailers' Occupation Tax Act, with respect to the sale of
24the same property.
25    Where such tangible personal property is sold under a
26conditional sales contract, or under any other form of sale

 

 

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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 retailer, in collecting the tax (except as to motor
4vehicles, watercraft, aircraft, and trailers that are required
5to be registered with an agency of this State), may collect for
6each tax return period, only the tax applicable to that part of
7the selling price actually received during such tax return
8period.
9    Except as provided in this Section, on or before the
10twentieth day of each calendar month, such retailer shall file
11a return for the preceding calendar month. Such return shall
12be filed on forms prescribed by the Department and shall
13furnish such information as the Department may reasonably
14require. The return shall include the gross receipts on food
15for human consumption that is to be consumed off the premises
16where it is sold (other than alcoholic beverages, food
17consisting of or infused with adult use cannabis, soft drinks,
18and food that has been prepared for immediate consumption)
19which were received during the preceding calendar month,
20quarter, or year, as appropriate, and upon which tax would
21have been due but for the 0% rate imposed under Public Act
22102-700. The return shall also include the amount of tax that
23would have been due on food for human consumption that is to be
24consumed off the premises where it is sold (other than
25alcoholic beverages, food consisting of or infused with adult
26use cannabis, soft drinks, and food that has been prepared for

 

 

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1immediate consumption) but for the 0% rate imposed under
2Public Act 102-700.
3    On and after January 1, 2018, except for returns required
4to be filed prior to January 1, 2023 for motor vehicles,
5watercraft, aircraft, and trailers that are required to be
6registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. On and after January 1, 2023, with
10respect to retailers whose annual gross receipts average
11$20,000 or more, all returns required to be filed pursuant to
12this Act, including, but not limited to, returns for motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State, shall be filed
15electronically. Retailers who demonstrate that they do not
16have access to the Internet or demonstrate hardship in filing
17electronically may petition the Department to waive the
18electronic filing requirement.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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1        2. The address of the principal place of business from
2    which he engages in the business of selling tangible
3    personal property at retail in this State;
4        3. The total amount of taxable receipts received by
5    him during the preceding calendar month from sales of
6    tangible personal property by him during such preceding
7    calendar month, including receipts from charge and time
8    sales, but less all deductions allowed 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    Each retailer required or authorized to collect the tax
16imposed by this Act on aviation fuel sold at retail in this
17State during the preceding calendar month shall, instead of
18reporting and paying tax on aviation fuel as otherwise
19required by this Section, report and pay such tax on a separate
20aviation fuel tax return. The requirements related to the
21return shall be as otherwise provided in this Section.
22Notwithstanding any other provisions of this Act to the
23contrary, retailers collecting tax on aviation fuel shall file
24all aviation fuel tax returns and shall make all aviation fuel
25tax payments by electronic means in the manner and form
26required by the Department. For purposes of this Section,

 

 

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1"aviation fuel" means jet fuel and aviation gasoline.
2    If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6    Notwithstanding any other provision of this Act to the
7contrary, retailers subject to tax on cannabis shall file all
8cannabis tax returns and shall make all cannabis tax payments
9by electronic means in the manner and form required by the
10Department.
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
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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1immediately preceding calendar year. The term "average monthly
2tax liability" means the sum of the taxpayer's liabilities
3under this Act, and under all other State and local occupation
4and use tax laws administered by the Department, for the
5immediately preceding calendar year divided by 12. Beginning
6on October 1, 2002, a taxpayer who has a tax liability in the
7amount set forth in subsection (b) of Section 2505-210 of the
8Department of Revenue Law shall make all payments required by
9rules of the Department by electronic funds transfer.
10    Before August 1 of each year beginning in 1993, the
11Department shall notify all taxpayers required to make
12payments by electronic funds transfer. All taxpayers required
13to make payments by electronic funds transfer shall make those
14payments for 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
21payments in 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    Before October 1, 2000, if the taxpayer's average monthly
26tax liability to the Department under this Act, the Retailers'

 

 

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1Occupation Tax Act, the Service Occupation Tax Act, the
2Service Use Tax Act was $10,000 or more during the preceding 4
3complete calendar quarters, he shall file a return with the
4Department each month by the 20th day of the month next
5following the month during which such tax liability is
6incurred and shall make payments to the Department on or
7before the 7th, 15th, 22nd and last day of the month during
8which such liability is incurred. On and after October 1,
92000, if the taxpayer's average monthly tax liability to the
10Department under this Act, the Retailers' Occupation Tax Act,
11the Service Occupation Tax Act, and the Service Use Tax Act was
12$20,000 or more during the preceding 4 complete calendar
13quarters, he shall file a return with the Department each
14month by the 20th day of the month next following the month
15during which such tax liability is incurred and shall make
16payment to the Department on or before the 7th, 15th, 22nd and
17last day of the month during which such liability is incurred.
18If the month during which such tax liability is incurred began
19prior to January 1, 1985, each payment shall be in an amount
20equal to 1/4 of the taxpayer's actual liability for the month
21or an amount set by the Department not to exceed 1/4 of the
22average monthly liability of the taxpayer to the Department
23for the preceding 4 complete calendar quarters (excluding the
24month of highest liability and the month of lowest liability
25in such 4 quarter period). If the month during which such tax
26liability is incurred begins on or after January 1, 1985, and

 

 

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1prior to January 1, 1987, each payment shall be in an amount
2equal to 22.5% of the taxpayer's actual liability for the
3month or 27.5% of the taxpayer's liability for the same
4calendar month of the preceding year. If the month during
5which such tax liability is incurred begins on or after
6January 1, 1987, and prior to January 1, 1988, each payment
7shall be in an amount equal to 22.5% of the taxpayer's actual
8liability for the month or 26.25% of the taxpayer's liability
9for the same calendar month of the preceding year. If the month
10during which such tax liability is incurred begins on or after
11January 1, 1988, and prior to January 1, 1989, or begins on or
12after January 1, 1996, each payment shall be in an amount equal
13to 22.5% of the taxpayer's actual liability for the month or
1425% of the taxpayer's liability for the same calendar month of
15the preceding year. If the month during which such tax
16liability is incurred begins on or after January 1, 1989, and
17prior to January 1, 1996, each payment shall be in an amount
18equal to 22.5% of the taxpayer's actual liability for the
19month or 25% of the taxpayer's liability for the same calendar
20month of the preceding year or 100% of the taxpayer's actual
21liability for the quarter monthly reporting period. The amount
22of such quarter monthly payments shall be credited against the
23final tax liability of the taxpayer's return for that month.
24Before October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department shall
26continue until such taxpayer's average monthly liability to

 

 

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1the Department during the preceding 4 complete calendar
2quarters (excluding the month of highest liability and the
3month of lowest liability) is less than $9,000, or until such
4taxpayer's average monthly liability to the Department as
5computed for each calendar quarter of the 4 preceding complete
6calendar quarter period is less than $10,000. However, if a
7taxpayer can show the Department that a substantial change in
8the taxpayer's business has occurred which causes the taxpayer
9to anticipate that his average monthly tax liability for the
10reasonably foreseeable future will fall below the $10,000
11threshold stated above, then such taxpayer may petition the
12Department for change in such taxpayer's reporting status. On
13and after October 1, 2000, once applicable, the requirement of
14the making of quarter monthly payments to the Department shall
15continue until such taxpayer's average monthly liability to
16the Department during the preceding 4 complete calendar
17quarters (excluding the month of highest liability and the
18month of lowest liability) is less than $19,000 or until such
19taxpayer's average monthly liability to the Department as
20computed for each calendar quarter of the 4 preceding complete
21calendar quarter period is less than $20,000. However, if a
22taxpayer can show the Department that a substantial change in
23the taxpayer's business has occurred which causes the taxpayer
24to anticipate that his average monthly tax liability for the
25reasonably foreseeable future will fall below the $20,000
26threshold stated above, then such taxpayer may petition the

 

 

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1Department for a change in such taxpayer's reporting status.
2The Department shall change such taxpayer's reporting status
3unless it finds that such change is seasonal in nature and not
4likely to be long term. Quarter monthly payment status shall
5be determined under this paragraph as if the rate reduction to
61.25% in Public Act 102-700 on sales tax holiday items had not
7occurred. For quarter monthly payments due on or after July 1,
82023 and through June 30, 2024, "25% of the taxpayer's
9liability for the same calendar month of the preceding year"
10shall be determined as if the rate reduction to 1.25% in Public
11Act 102-700 on sales tax holiday items had not occurred.
12Quarter monthly payment status shall be determined under this
13paragraph as if the rate reduction to 0% in Public Act 102-700
14on food for human consumption that is to be consumed off the
15premises where it is sold (other than alcoholic beverages,
16food consisting of or infused with adult use cannabis, soft
17drinks, and food that has been prepared for immediate
18consumption) had not occurred. For quarter monthly payments
19due under this paragraph on or after July 1, 2023 and through
20June 30, 2024, "25% of the taxpayer's liability for the same
21calendar month of the preceding year" shall be determined as
22if the rate reduction to 0% in Public Act 102-700 had not
23occurred. If any such quarter monthly payment is not paid at
24the time or in the amount required by this Section, then the
25taxpayer shall be liable for penalties and interest on the
26difference between the minimum amount due and the amount of

 

 

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1such quarter monthly payment actually and timely paid, except
2insofar as the taxpayer has previously made payments for that
3month to the Department in excess of the minimum payments
4previously due as provided in this Section. The Department
5shall make reasonable rules and regulations to govern the
6quarter monthly payment amount and quarter monthly payment
7dates for taxpayers who file on other than a calendar monthly
8basis.
9    If any such payment provided for in this Section exceeds
10the taxpayer's liabilities under this Act, the Retailers'
11Occupation Tax Act, the Service Occupation Tax Act and the
12Service Use Tax Act, as shown by an original monthly return,
13the Department shall issue to the taxpayer a credit memorandum
14no later than 30 days after the date of payment, which
15memorandum may be submitted by the taxpayer to the Department
16in payment of tax liability subsequently to be remitted by the
17taxpayer to the Department or be assigned by the taxpayer to a
18similar taxpayer under this Act, the Retailers' Occupation Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department, except that if such excess
22payment is shown on an original monthly return and is made
23after December 31, 1986, no credit memorandum shall be issued,
24unless requested by the taxpayer. If no such request is made,
25the taxpayer may credit such excess payment against tax
26liability subsequently to be remitted by the taxpayer to the

 

 

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1Department under this Act, the Retailers' Occupation Tax Act,
2the Service Occupation Tax Act or the Service Use Tax Act, in
3accordance with reasonable rules and regulations prescribed by
4the Department. If the Department subsequently determines that
5all or any part of the credit taken was not actually due to the
6taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
7be reduced by 2.1% or 1.75% of the difference between the
8credit taken and that actually due, and the taxpayer shall be
9liable for penalties and interest on such difference.
10    If the retailer is otherwise required to file a monthly
11return and if the retailer's average monthly tax liability to
12the Department does not exceed $200, the Department may
13authorize his returns to be filed on a quarter annual basis,
14with the return for January, February, and March of a given
15year being due by April 20 of such year; with the return for
16April, May and June of a given year being due by July 20 of
17such year; with the return for July, August and September of a
18given year being due by October 20 of such year, and with the
19return for October, November and December of a given year
20being due by January 20 of the following year.
21    If the retailer is otherwise required to file a monthly or
22quarterly return and if the retailer's average monthly tax
23liability to the Department does not exceed $50, the
24Department may authorize his returns to be filed on an annual
25basis, with the return for a given year being due by January 20
26of the following year.

 

 

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1    Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4    Notwithstanding any other provision in this Act concerning
5the time within which a retailer may file his return, in the
6case of any retailer who ceases to engage in a kind of business
7which makes him responsible for filing returns under this Act,
8such retailer shall file a final return under this Act with the
9Department not more than one month after discontinuing such
10business.
11    In addition, with respect to motor vehicles, watercraft,
12aircraft, and trailers that are required to be registered with
13an agency of this State, except as otherwise provided in this
14Section, every retailer selling this kind of tangible personal
15property shall file, with the Department, upon a form to be
16prescribed and supplied by the Department, a separate return
17for each such item of tangible personal property which the
18retailer sells, except that if, in the same transaction, (i) a
19retailer of aircraft, watercraft, motor vehicles or trailers
20transfers more than one aircraft, watercraft, motor vehicle or
21trailer to another aircraft, watercraft, motor vehicle or
22trailer retailer for the purpose of resale or (ii) a retailer
23of aircraft, watercraft, motor vehicles, or trailers transfers
24more than one aircraft, watercraft, motor vehicle, or trailer
25to a purchaser for use as a qualifying rolling stock as
26provided in Section 3-55 of this Act, then that seller may

 

 

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1report the transfer of all the aircraft, watercraft, motor
2vehicles or trailers involved in that transaction to the
3Department on the same uniform invoice-transaction reporting
4return form. For purposes of this Section, "watercraft" means
5a Class 2, Class 3, or Class 4 watercraft as defined in Section
63-2 of the Boat Registration and Safety Act, a personal
7watercraft, or any boat equipped with an inboard motor.
8    In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, every person who is engaged in the
11business of leasing or renting such items and who, in
12connection with such business, sells any such item to a
13retailer for the purpose of resale is, notwithstanding any
14other provision of this Section to the contrary, authorized to
15meet the return-filing requirement of this Act by reporting
16the transfer of all the aircraft, watercraft, motor vehicles,
17or trailers transferred for resale during a month to the
18Department on the same uniform invoice-transaction reporting
19return form on or before the 20th of the month following the
20month in which the transfer takes place. Notwithstanding any
21other provision of this Act to the contrary, all returns filed
22under this paragraph must be filed by electronic means in the
23manner and form as required by the Department.
24    The transaction reporting return in the case of motor
25vehicles or trailers that are required to be registered with
26an agency of this State, shall be the same document as the

 

 

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

 

 

SB3699- 22 -LRB103 37902 HLH 68034 b

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

 

 

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

 

 

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

 

 

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1covered by such return upon the selling price of tangible
2personal property purchased by him at retail from a retailer,
3but as to which the tax imposed by this Act was not collected
4from the retailer filing such return, and such retailer shall
5remit the amount of such tax to the Department when filing such
6return.
7    If experience indicates such action to be practicable, the
8Department may prescribe and furnish a combination or joint
9return which will enable retailers, who are required to file
10returns hereunder and also under the Retailers' Occupation Tax
11Act, to furnish all the return information required by both
12Acts on the one form.
13    Where the retailer has more than one business registered
14with the Department under separate registration under this
15Act, such retailer may not file each return that is due as a
16single return covering all such registered businesses, but
17shall file separate returns for each such registered business.
18    Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund, a special
20fund in the State Treasury which is hereby created, the net
21revenue realized for the preceding month from the 1% tax
22imposed under this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on the selling price of tangible personal

 

 

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1property which is purchased outside Illinois at retail from a
2retailer and which is titled or registered by an agency of this
3State's government.
4    Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund, a special
6fund in the State Treasury, 20% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property, other than (i) tangible
9personal property which is purchased outside Illinois at
10retail from a retailer and which is titled or registered by an
11agency of this State's government and (ii) aviation fuel sold
12on or after December 1, 2019. This exception for aviation fuel
13only applies for so long as the revenue use requirements of 49
14U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
15    For aviation fuel sold on or after December 1, 2019 and
16before July 1, 2024, each month the Department shall pay into
17the State Aviation Program Fund 20% of the net revenue
18realized for the preceding month from the 6.25% general rate
19on the selling price of aviation fuel, less an amount
20estimated by the Department to be required for refunds of the
2120% portion of the tax on aviation fuel under this Act, which
22amount shall be deposited into the Aviation Fuel Sales Tax
23Refund Fund. The Department shall only pay moneys into the
24State Aviation Program Fund and the Aviation Fuels Sales Tax
25Refund Fund under this Act for so long as the revenue use
26requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

 

 

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1binding on the State.
2    For aviation fuel sold on or after July 1, 2024 and before
3July 1, 2025, each month the Department shall pay into the
4State Aviation Program Fund 36% of the net revenue realized
5for the preceding month from the 6.25% general rate on the
6selling price of aviation fuel, less an amount estimated by
7the Department to be required for refunds of the 20% portion of
8the tax on aviation fuel under this Act, which amount shall be
9deposited into the Aviation Fuel Sales Tax Refund Fund.
10    For aviation fuel sold on or after July 1, 2025 and before
11July 1, 2026, each month the Department shall pay into the
12State Aviation Program Fund 52% of the net revenue realized
13for the preceding month from the 6.25% general rate on the
14selling price of aviation fuel, less an amount estimated by
15the Department to be required for refunds of the 20% portion of
16the tax on aviation fuel under this Act, which amount shall be
17deposited into the Aviation Fuel Sales Tax Refund Fund.
18    For aviation fuel sold on or after July 1, 2026 and before
19July 1, 2027, each month the Department shall pay into the
20State Aviation Program Fund 68% of the net revenue realized
21for the preceding month from the 6.25% general rate on the
22selling price of aviation fuel, less an amount estimated by
23the Department to be required for refunds of the 20% portion of
24the tax on aviation fuel under this Act, which amount shall be
25deposited into the Aviation Fuel Sales Tax Refund Fund.
26    For aviation fuel sold on or after July 1, 2027 each month

 

 

SB3699- 28 -LRB103 37902 HLH 68034 b

1the Department shall pay into the State Aviation Program Fund
280% of the net revenue realized for the preceding month from
3the 6.25% general rate on the selling price of aviation fuel,
4less an amount estimated by the Department to be required for
5refunds of the 20% portion of the tax on aviation fuel under
6this Act, which amount shall be deposited into the Aviation
7Fuel Sales Tax Refund Fund.
8    Beginning August 1, 2000, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 100% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol. If, in any
12month, the tax on sales tax holiday items, as defined in
13Section 3-6, is imposed at the rate of 1.25%, then the
14Department shall pay 100% of the net revenue realized for that
15month from the 1.25% rate on the selling price of sales tax
16holiday items into the State and Local Sales Tax Reform Fund.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the net revenue
19realized for the preceding month from the 6.25% general rate
20on the selling price of tangible personal property which is
21purchased outside Illinois at retail from a retailer and which
22is titled or registered by an agency of this State's
23government.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

SB3699- 29 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 30 -LRB103 37902 HLH 68034 b

1the average monthly revenues deposited into the fund,
2excluding payments made pursuant to this paragraph.
3    Beginning July 1, 2015, of the remainder of the moneys
4received by the Department under this Act, the Service Use Tax
5Act, the Service Occupation Tax Act, and the Retailers'
6Occupation Tax Act, each month the Department shall deposit
7$500,000 into the State Crime Laboratory Fund.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, (a) 1.75% thereof shall be paid into the
10Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
11and after July 1, 1989, 3.8% thereof shall be paid into the
12Build Illinois Fund; provided, however, that if in any fiscal
13year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
14may be, of the moneys received by the Department and required
15to be paid into the Build Illinois Fund pursuant to Section 3
16of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
17Act, Section 9 of the Service Use Tax Act, and Section 9 of the
18Service Occupation Tax Act, such Acts being hereinafter called
19the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
20may be, of moneys being hereinafter called the "Tax Act
21Amount", and (2) the amount transferred to the Build Illinois
22Fund from the State and Local Sales Tax Reform Fund shall be
23less than the Annual Specified Amount (as defined in Section 3
24of the Retailers' Occupation Tax Act), an amount equal to the
25difference shall be immediately paid into the Build Illinois
26Fund from other moneys received by the Department pursuant to

 

 

SB3699- 31 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 32 -LRB103 37902 HLH 68034 b

1Budget (now Governor's Office of Management and Budget). If on
2the last business day of any month in which Bonds are
3outstanding pursuant to the Build Illinois Bond Act, the
4aggregate of the moneys deposited in the Build Illinois Bond
5Account in the Build Illinois Fund in such month shall be less
6than the amount required to be transferred in such month from
7the Build Illinois Bond Account to the Build Illinois Bond
8Retirement and Interest Fund pursuant to Section 13 of the
9Build Illinois Bond Act, an amount equal to such deficiency
10shall be immediately paid from other moneys received by the
11Department pursuant to the Tax Acts to the Build Illinois
12Fund; provided, however, that any amounts paid to the Build
13Illinois Fund in any fiscal year pursuant to this sentence
14shall be deemed to constitute payments pursuant to clause (b)
15of the preceding sentence and shall reduce the amount
16otherwise payable for such fiscal year pursuant to clause (b)
17of the preceding sentence. The moneys received by the
18Department pursuant to this Act and required to be deposited
19into the Build Illinois Fund are subject to the pledge, claim
20and charge set forth in Section 12 of the Build Illinois Bond
21Act.
22    Subject to payment of amounts into the Build Illinois Fund
23as provided in the preceding paragraph or in any amendment
24thereto hereafter enacted, the following specified monthly
25installment of the amount requested in the certificate of the
26Chairman of the Metropolitan Pier and Exposition Authority

 

 

SB3699- 33 -LRB103 37902 HLH 68034 b

1provided under Section 8.25f of the State Finance Act, but not
2in excess of the sums designated as "Total Deposit", shall be
3deposited in the aggregate from collections under Section 9 of
4the Use Tax Act, Section 9 of the Service Use Tax Act, Section
59 of the Service Occupation Tax Act, and Section 3 of the
6Retailers' Occupation Tax Act into the McCormick Place
7Expansion Project Fund in the specified fiscal years.
8Fiscal YearTotal Deposit
91993         $0
101994 53,000,000
111995 58,000,000
121996 61,000,000
131997 64,000,000
141998 68,000,000
151999 71,000,000
162000 75,000,000
172001 80,000,000
182002 93,000,000
192003 99,000,000
202004103,000,000
212005108,000,000
222006113,000,000
232007119,000,000
242008126,000,000
252009132,000,000
262010139,000,000

 

 

SB3699- 34 -LRB103 37902 HLH 68034 b

12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021300,000,000
122022300,000,000
132023300,000,000
142024 300,000,000
152025 300,000,000
162026 300,000,000
172027 375,000,000
182028 375,000,000
192029 375,000,000
202030 375,000,000
212031 375,000,000
222032 375,000,000
232033 375,000,000
242034375,000,000
252035375,000,000
262036450,000,000

 

 

SB3699- 35 -LRB103 37902 HLH 68034 b

1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9    Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total
21Deposit", has been deposited.
22    Subject to payment of amounts into the Capital Projects
23Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, for aviation fuel sold on or after December 1, 2019,

 

 

SB3699- 36 -LRB103 37902 HLH 68034 b

1the Department shall each month deposit into the Aviation Fuel
2Sales Tax Refund Fund an amount estimated by the Department to
3be required for refunds of the 80% portion of the tax on
4aviation fuel under this Act. The Department shall only
5deposit moneys into the Aviation Fuel Sales Tax Refund Fund
6under this paragraph for so long as the revenue use
7requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the State.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning July 1, 1993 and ending on September 30,
132013, the Department shall each month pay into the Illinois
14Tax Increment Fund 0.27% of 80% of the net revenue realized for
15the preceding month from the 6.25% general rate on the selling
16price of tangible personal property.
17    Subject to payment of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, and the Energy Infrastructure Fund
20pursuant to the preceding paragraphs or in any amendments to
21this Section hereafter enacted, beginning on the first day of
22the first calendar month to occur on or after August 26, 2014
23(the effective date of Public Act 98-1098), each month, from
24the collections made under Section 9 of the Use Tax Act,
25Section 9 of the Service Use Tax Act, Section 9 of the Service
26Occupation Tax Act, and Section 3 of the Retailers' Occupation

 

 

SB3699- 37 -LRB103 37902 HLH 68034 b

1Tax Act, the Department shall pay into the Tax Compliance and
2Administration Fund, to be used, subject to appropriation, to
3fund additional auditors and compliance personnel at the
4Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5the cash receipts collected during the preceding fiscal year
6by the Audit Bureau of the Department under the Use Tax Act,
7the Service Use Tax Act, the Service Occupation Tax Act, the
8Retailers' Occupation Tax Act, and associated local occupation
9and use taxes administered by the Department.
10    Subject to payments of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, and the Tax Compliance and Administration
13Fund as provided in this Section, beginning on July 1, 2018 the
14Department shall pay each month into the Downstate Public
15Transportation Fund the moneys required to be so paid under
16Section 2-3 of the Downstate Public Transportation Act.
17    Subject to successful execution and delivery of a
18public-private agreement between the public agency and private
19entity and completion of the civic build, beginning on July 1,
202023, of the remainder of the moneys received by the
21Department under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and this Act, the Department shall
23deposit the following specified deposits in the aggregate from
24collections under the Use Tax Act, the Service Use Tax Act, the
25Service Occupation Tax Act, and the Retailers' Occupation Tax
26Act, as required under Section 8.25g of the State Finance Act

 

 

SB3699- 38 -LRB103 37902 HLH 68034 b

1for distribution consistent with the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3The moneys received by the Department pursuant to this Act and
4required to be deposited into the Civic and Transit
5Infrastructure Fund are subject to the pledge, claim, and
6charge set forth in Section 25-55 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8As used in this paragraph, "civic build", "private entity",
9"public-private agreement", and "public agency" have the
10meanings provided in Section 25-10 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12        Fiscal Year............................Total Deposit
13        2024....................................$200,000,000
14        2025....................................$206,000,000
15        2026....................................$212,200,000
16        2027....................................$218,500,000
17        2028....................................$225,100,000
18        2029....................................$288,700,000
19        2030....................................$298,900,000
20        2031....................................$309,300,000
21        2032....................................$320,100,000
22        2033....................................$331,200,000
23        2034....................................$341,200,000
24        2035....................................$351,400,000
25        2036....................................$361,900,000
26        2037....................................$372,800,000

 

 

SB3699- 39 -LRB103 37902 HLH 68034 b

1        2038....................................$384,000,000
2        2039....................................$395,500,000
3        2040....................................$407,400,000
4        2041....................................$419,600,000
5        2042....................................$432,200,000
6        2043....................................$445,100,000
7    Beginning July 1, 2021 and until July 1, 2022, subject to
8the payment of amounts into the State and Local Sales Tax
9Reform Fund, the Build Illinois Fund, the McCormick Place
10Expansion Project Fund, the Illinois Tax Increment Fund, and
11the Tax Compliance and Administration Fund as provided in this
12Section, the Department shall pay each month into the Road
13Fund the amount estimated to represent 16% of the net revenue
14realized from the taxes imposed on motor fuel and gasohol.
15Beginning July 1, 2022 and until July 1, 2023, subject to the
16payment of amounts into the State and Local Sales Tax Reform
17Fund, the Build Illinois Fund, the McCormick Place Expansion
18Project Fund, the Illinois Tax Increment Fund, and the Tax
19Compliance and Administration Fund as provided in this
20Section, the Department shall pay each month into the Road
21Fund the amount estimated to represent 32% of the net revenue
22realized from the taxes imposed on motor fuel and gasohol.
23Beginning July 1, 2023 and until July 1, 2024, subject to the
24payment of amounts into the State and Local Sales Tax Reform
25Fund, the Build Illinois Fund, the McCormick Place Expansion
26Project Fund, the Illinois Tax Increment Fund, and the Tax

 

 

SB3699- 40 -LRB103 37902 HLH 68034 b

1Compliance and Administration Fund as provided in this
2Section, the Department shall pay each month into the Road
3Fund the amount estimated to represent 48% of the net revenue
4realized from the taxes imposed on motor fuel and gasohol.
5Beginning July 1, 2024 and until July 1, 2025, subject to the
6payment of amounts into the State and Local Sales Tax Reform
7Fund, the Build Illinois Fund, the McCormick Place Expansion
8Project Fund, the Illinois Tax Increment Fund, and the Tax
9Compliance and Administration Fund as provided in this
10Section, the Department shall pay each month into the Road
11Fund the amount estimated to represent 64% of the net revenue
12realized from the taxes imposed on motor fuel and gasohol.
13Beginning on July 1, 2025, subject to the payment of amounts
14into the State and Local Sales Tax Reform Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, and the Tax Compliance and
17Administration Fund as provided in this Section, the
18Department shall pay each month into the Road Fund the amount
19estimated to represent 80% of the net revenue realized from
20the taxes imposed on motor fuel and gasohol. As used in this
21paragraph "motor fuel" has the meaning given to that term in
22Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
23meaning given to that term in Section 3-40 of this Act.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the State
26Treasury and 25% shall be reserved in a special account and

 

 

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1used only for the transfer to the Common School Fund as part of
2the monthly transfer from the General Revenue Fund in
3accordance with Section 8a of the State Finance Act.
4    As soon as possible after the first day of each month, upon
5certification of the Department of Revenue, the Comptroller
6shall order transferred and the Treasurer shall transfer from
7the General Revenue Fund to the Motor Fuel Tax Fund an amount
8equal to 1.7% of 80% of the net revenue realized under this Act
9for the second preceding month. Beginning April 1, 2000, this
10transfer is no longer required and shall not be made.
11    Net revenue realized for a month shall be the revenue
12collected by the State pursuant to this Act, less the amount
13paid out during that month as refunds to taxpayers for
14overpayment of liability.
15    For greater simplicity of administration, manufacturers,
16importers and wholesalers whose products are sold at retail in
17Illinois by numerous retailers, and who wish to do so, may
18assume the responsibility for accounting and paying to the
19Department all tax accruing under this Act with respect to
20such sales, if the retailers who are affected do not make
21written objection to the Department to this arrangement.
22(Source: P.A. 102-700, Article 60, Section 60-15, eff.
234-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
24102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
257-28-23.)
 

 

 

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1    Section 15. 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,
12keeping records, preparing and filing returns, remitting the
13tax and supplying data to the Department on request. When
14determining the discount allowed under this Section,
15servicemen shall include the amount of tax that would have
16been due at the 1% rate but for the 0% rate imposed under this
17amendatory Act of the 102nd General Assembly. The discount
18under this Section is not allowed for the 1.25% portion of
19taxes paid on aviation fuel that is subject to the revenue use
20requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
21discount allowed under this Section is allowed only for
22returns that are filed in the manner required by this Act. The
23Department may disallow the discount for servicemen whose
24certificate of registration is revoked at the time the return
25is filed, but only if the Department's decision to revoke the

 

 

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1certificate of registration has become final. A serviceman
2need not remit that part of any tax collected by him to the
3extent that he is required to pay and does pay the tax imposed
4by the Service Occupation Tax Act with respect to his sale of
5service involving the incidental transfer by him of the same
6property.
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
10month in accordance with reasonable Rules and Regulations to
11be promulgated by the Department. Such return shall be filed
12on a form prescribed by the Department and shall contain such
13information as the Department may reasonably require. The
14return shall include the gross receipts which were received
15during the preceding calendar month or quarter on the
16following items upon which tax would have been due but for the
170% rate imposed under this amendatory Act of the 102nd General
18Assembly: (i) food for human consumption that is to be
19consumed off the premises where it is sold (other than
20alcoholic beverages, food consisting of or infused with adult
21use cannabis, soft drinks, and food that has been prepared for
22immediate consumption); and (ii) food prepared for immediate
23consumption and transferred incident to a sale of service
24subject to this Act or the Service Occupation Tax Act by an
25entity licensed under the Hospital Licensing Act, the Nursing
26Home Care Act, the Assisted Living and Shared Housing Act, the

 

 

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1ID/DD Community Care Act, the MC/DD Act, the Specialized
2Mental Health Rehabilitation Act of 2013, or the Child Care
3Act of 1969, or an entity that holds a permit issued pursuant
4to the Life Care Facilities Act. The return shall also include
5the amount of tax that would have been due on the items listed
6in the previous sentence but for the 0% rate imposed under this
7amendatory Act of the 102nd General Assembly.
8    On and after January 1, 2018, with respect to servicemen
9whose annual gross receipts average $20,000 or more, all
10returns required to be filed pursuant to this Act shall be
11filed electronically. Servicemen who demonstrate that they do
12not have access to the Internet or demonstrate hardship in
13filing electronically may petition the Department to waive the
14electronic filing requirement.
15    The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22        1. The name of the seller;
23        2. The address of the principal place of business from
24    which he engages in business as a serviceman in this
25    State;
26        3. The total amount of taxable receipts received by

 

 

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1    him during the preceding calendar month, including
2    receipts from charge and time sales, but less all
3    deductions allowed by law;
4        4. The amount of credit provided in Section 2d of this
5    Act;
6        5. The amount of tax due;
7        5-5. The signature of the taxpayer; and
8        6. Such other reasonable information as the Department
9    may require.
10    Each serviceman required or authorized to collect the tax
11imposed by this Act on aviation fuel transferred as an
12incident of a sale of service in this State during the
13preceding calendar month shall, instead of reporting and
14paying tax on aviation fuel as otherwise required by this
15Section, report and pay such tax on a separate aviation fuel
16tax return. The requirements related to the return shall be as
17otherwise provided in this Section. Notwithstanding any other
18provisions of this Act to the contrary, servicemen collecting
19tax on aviation fuel shall file all aviation fuel tax returns
20and shall make all aviation fuel tax payments by electronic
21means in the manner and form required by the Department. For
22purposes of this Section, "aviation fuel" means jet fuel and
23aviation gasoline.
24    If a taxpayer fails to sign a return within 30 days after
25the proper notice and demand for signature by the Department,
26the return shall be considered valid and any amount shown to be

 

 

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1due on the return shall be deemed assessed.
2    Notwithstanding any other provision of this Act to the
3contrary, servicemen subject to tax on cannabis shall file all
4cannabis tax returns and shall make all cannabis tax payments
5by electronic means in the manner and form required by the
6Department.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall
12make all payments required by rules of the Department by
13electronic funds transfer. Beginning October 1, 1995, a
14taxpayer who has an average monthly tax liability of $50,000
15or more shall make all payments required by rules of the
16Department by electronic funds transfer. Beginning October 1,
172000, a taxpayer who has an annual tax liability of $200,000 or
18more shall make all payments required by rules of the
19Department by electronic funds transfer. The term "annual tax
20liability" shall be the sum of the taxpayer's liabilities
21under this Act, and under all other State and local occupation
22and use tax laws administered by the Department, for the
23immediately preceding calendar year. The term "average monthly
24tax liability" means the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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1immediately preceding calendar year divided by 12. Beginning
2on October 1, 2002, a taxpayer who has a tax liability in the
3amount set forth in subsection (b) of Section 2505-210 of the
4Department of Revenue Law shall make all payments required by
5rules of the Department by electronic funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make
8payments by electronic funds transfer. All taxpayers required
9to make payments by electronic funds transfer shall make those
10payments for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those
17payments in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    If the serviceman is otherwise required to file a monthly
22return and if the serviceman's average monthly tax liability
23to the Department does not exceed $200, the Department may
24authorize his returns to be filed on a quarter annual basis,
25with the return for January, February and March of a given year
26being due by April 20 of such year; with the return for April,

 

 

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

 

 

SB3699- 49 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 50 -LRB103 37902 HLH 68034 b

1single return covering all such registered businesses, but
2shall file separate returns for each such registered business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Tax Reform Fund, a special fund in
5the State Treasury, the net revenue realized for the preceding
6month from the 1% tax imposed under this Act.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund 20% of the
9net revenue realized for the preceding month from the 6.25%
10general rate on transfers of tangible personal property, other
11than (i) tangible personal property which is purchased outside
12Illinois at retail from a retailer and which is titled or
13registered by an agency of this State's government and (ii)
14aviation fuel sold on or after December 1, 2019. This
15exception for aviation fuel only applies for so long as the
16revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1747133 are binding on the State.
18    For aviation fuel sold on or after December 1, 2019 and
19before July 1, 2024, each month the Department shall pay into
20the State Aviation Program Fund 20% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of aviation fuel, less an amount
23estimated by the Department to be required for refunds of the
2420% portion of the tax on aviation fuel under this Act, which
25amount shall be deposited into the Aviation Fuel Sales Tax
26Refund Fund. The Department shall only pay moneys into the

 

 

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1State Aviation Program Fund and the Aviation Fuel Sales Tax
2Refund Fund under this Act for so long as the revenue use
3requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4binding on the State.
5    For aviation fuel sold on or after July 1, 2024 and before
6July 1, 2025, each month the Department shall pay into the
7State Aviation Program Fund 36% of the net revenue realized
8for the preceding month from the 6.25% general rate on the
9selling price of aviation fuel, less an amount estimated by
10the Department to be required for refunds of the 20% portion of
11the tax on aviation fuel under this Act, which amount shall be
12deposited into the Aviation Fuel Sales Tax Refund Fund.
13    For aviation fuel sold on or after July 1, 2025 and before
14July 1, 2026, each month the Department shall pay into the
15State Aviation Program Fund 52% of the net revenue realized
16for the preceding month from the 6.25% general rate on the
17selling price of aviation fuel, less an amount estimated by
18the Department to be required for refunds of the 20% portion of
19the tax on aviation fuel under this Act, which amount shall be
20deposited into the Aviation Fuel Sales Tax Refund Fund.
21    For aviation fuel sold on or after July 1, 2026 and before
22July 1, 2027, each month the Department shall pay into the
23State Aviation Program Fund 68% of the net revenue realized
24for the preceding month from the 6.25% general rate on the
25selling price of aviation fuel, less an amount estimated by
26the Department to be required for refunds of the 20% portion of

 

 

SB3699- 52 -LRB103 37902 HLH 68034 b

1the tax on aviation fuel under this Act, which amount shall be
2deposited into the Aviation Fuel Sales Tax Refund Fund.
3    For aviation fuel sold on or after July 1, 2027 each month
4the Department shall pay into the State Aviation Program Fund
580% of the net revenue realized for the preceding month from
6the 6.25% general rate on the selling price of aviation fuel,
7less an amount estimated by the Department to be required for
8refunds of the 20% portion of the tax on aviation fuel under
9this Act, which amount shall be deposited into the Aviation
10Fuel Sales Tax Refund Fund.
11    Beginning August 1, 2000, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 100% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol.
15    Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22    Beginning July 1, 2013, each month the Department shall
23pay into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service
25Occupation Tax Act, and the Retailers' Occupation Tax Act an
26amount equal to the average monthly deficit in the Underground

 

 

SB3699- 53 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 54 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 55 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 56 -LRB103 37902 HLH 68034 b

1into the Build Illinois Fund are subject to the pledge, claim
2and charge set forth in Section 12 of the Build Illinois Bond
3Act.
4    Subject to payment of amounts into the Build Illinois Fund
5as provided in the preceding paragraph or in any amendment
6thereto hereafter enacted, the following specified monthly
7installment of the amount requested in the certificate of the
8Chairman of the Metropolitan Pier and Exposition Authority
9provided under Section 8.25f of the State Finance Act, but not
10in excess of the sums designated as "Total Deposit", shall be
11deposited in the aggregate from collections under Section 9 of
12the Use Tax Act, Section 9 of the Service Use Tax Act, Section
139 of the Service Occupation Tax Act, and Section 3 of the
14Retailers' Occupation Tax Act into the McCormick Place
15Expansion Project Fund in the specified fiscal years.
 
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000

 

 

SB3699- 57 -LRB103 37902 HLH 68034 b

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
182019221,000,000
192020233,000,000
202021300,000,000
212022300,000,000
222023300,000,000
232024 300,000,000
242025 300,000,000
252026 300,000,000
262027 375,000,000

 

 

SB3699- 58 -LRB103 37902 HLH 68034 b

12028 375,000,000
22029 375,000,000
32030 375,000,000
42031 375,000,000
52032 375,000,000
62033 375,000,000
72034375,000,000
82035375,000,000
92036450,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2060.
18    Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Pier and Exposition
25Authority Act, plus cumulative deficiencies in the deposits
26required under this Section for previous months and years,

 

 

SB3699- 59 -LRB103 37902 HLH 68034 b

1shall be deposited into the McCormick Place Expansion Project
2Fund, until the full amount requested for the fiscal year, but
3not in excess of the amount specified above as "Total
4Deposit", has been deposited.
5    Subject to payment of amounts into the Capital Projects
6Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, for aviation fuel sold on or after December 1, 2019,
10the Department shall each month deposit into the Aviation Fuel
11Sales Tax Refund Fund an amount estimated by the Department to
12be required for refunds of the required 80% portion of the tax
13on aviation fuel under this Act. The Department shall only
14deposit moneys into the Aviation Fuel Sales Tax Refund Fund
15under this paragraph for so long as the revenue use
16requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
17binding on the State.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois
23Tax Increment Fund 0.27% of 80% of the net revenue realized for
24the preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26    Subject to payment of amounts into the Build Illinois

 

 

SB3699- 60 -LRB103 37902 HLH 68034 b

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

 

 

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1public-private agreement between the public agency and private
2entity and completion of the civic build, beginning on July 1,
32023, of the remainder of the moneys received by the
4Department under the Use Tax Act, the Service Use Tax Act, the
5Service Occupation Tax Act, and this Act, the Department shall
6deposit the following specified deposits in the aggregate from
7collections under the Use Tax Act, the Service Use Tax Act, the
8Service Occupation Tax Act, and the Retailers' Occupation Tax
9Act, as required under Section 8.25g of the State Finance Act
10for distribution consistent with the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12The moneys received by the Department pursuant to this Act and
13required to be deposited into the Civic and Transit
14Infrastructure Fund are subject to the pledge, claim, and
15charge set forth in Section 25-55 of the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17As used in this paragraph, "civic build", "private entity",
18"public-private agreement", and "public agency" have the
19meanings provided in Section 25-10 of the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21        Fiscal Year............................Total Deposit
22        2024....................................$200,000,000
23        2025....................................$206,000,000
24        2026....................................$212,200,000
25        2027....................................$218,500,000
26        2028....................................$225,100,000

 

 

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1        2029....................................$288,700,000
2        2030....................................$298,900,000
3        2031....................................$309,300,000
4        2032....................................$320,100,000
5        2033....................................$331,200,000
6        2034....................................$341,200,000
7        2035....................................$351,400,000
8        2036....................................$361,900,000
9        2037....................................$372,800,000
10        2038....................................$384,000,000
11        2039....................................$395,500,000
12        2040....................................$407,400,000
13        2041....................................$419,600,000
14        2042....................................$432,200,000
15        2043....................................$445,100,000
16    Beginning July 1, 2021 and until July 1, 2022, subject to
17the payment of amounts into the State and Local Sales Tax
18Reform Fund, the Build Illinois Fund, the McCormick Place
19Expansion Project Fund, the Energy Infrastructure Fund, and
20the Tax Compliance and Administration Fund as provided in this
21Section, the Department shall pay each month into the Road
22Fund the amount estimated to represent 16% of the net revenue
23realized from the taxes imposed on motor fuel and gasohol.
24Beginning July 1, 2022 and until July 1, 2023, subject to the
25payment of amounts into the State and Local Sales Tax Reform
26Fund, the Build Illinois Fund, the McCormick Place Expansion

 

 

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1Project Fund, the Illinois Tax Increment Fund, and the Tax
2Compliance and Administration Fund as provided in this
3Section, the Department shall pay each month into the Road
4Fund the amount estimated to represent 32% of the net revenue
5realized from the taxes imposed on motor fuel and gasohol.
6Beginning July 1, 2023 and until July 1, 2024, subject to the
7payment of amounts into the State and Local Sales Tax Reform
8Fund, the Build Illinois Fund, the McCormick Place Expansion
9Project Fund, the Illinois Tax Increment Fund, and the Tax
10Compliance and Administration Fund as provided in this
11Section, the Department shall pay each month into the Road
12Fund the amount estimated to represent 48% of the net revenue
13realized from the taxes imposed on motor fuel and gasohol.
14Beginning July 1, 2024 and until July 1, 2025, subject to the
15payment of amounts into the State and Local Sales Tax Reform
16Fund, the Build Illinois Fund, the McCormick Place Expansion
17Project Fund, the Illinois Tax Increment Fund, and the Tax
18Compliance and Administration Fund as provided in this
19Section, the Department shall pay each month into the Road
20Fund the amount estimated to represent 64% of the net revenue
21realized from the taxes imposed on motor fuel and gasohol.
22Beginning on July 1, 2025, subject to the payment of amounts
23into the State and Local Sales Tax Reform Fund, the Build
24Illinois Fund, the McCormick Place Expansion Project Fund, the
25Illinois Tax Increment Fund, and the Tax Compliance and
26Administration Fund as provided in this Section, the

 

 

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1Department shall pay each month into the Road Fund the amount
2estimated to represent 80% of the net revenue realized from
3the taxes imposed on motor fuel and gasohol. As used in this
4paragraph "motor fuel" has the meaning given to that term in
5Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
6meaning given to that term in Section 3-40 of the Use Tax Act.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, 75% thereof shall be paid into the
9General Revenue Fund of the State Treasury and 25% shall be
10reserved in a special account and used only for the transfer to
11the Common School Fund as part of the monthly transfer from the
12General Revenue Fund in accordance with Section 8a of the
13State Finance Act.
14    As soon as possible after the first day of each month, upon
15certification of the Department of Revenue, the Comptroller
16shall order transferred and the Treasurer shall transfer from
17the General Revenue Fund to the Motor Fuel Tax Fund an amount
18equal to 1.7% of 80% of the net revenue realized under this Act
19for the second preceding month. Beginning April 1, 2000, this
20transfer is no longer required and shall not be made.
21    Net revenue realized for a month shall be the revenue
22collected by the State pursuant to this Act, less the amount
23paid out during that month as refunds to taxpayers for
24overpayment of liability.
25(Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
 

 

 

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1    Section 20. The Service Occupation Tax Act is amended by
2changing Section 9 as follows:
 
3    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax at the time when he is required to file his return
7for the period during which such tax was collectible, less a
8discount of 2.1% prior to January 1, 1990, and 1.75% on and
9after January 1, 1990, or $5 per calendar year, whichever is
10greater, which is allowed to reimburse the serviceman for
11expenses incurred in collecting the tax, keeping records,
12preparing and filing returns, remitting the tax, and supplying
13data to the Department on request. When determining the
14discount allowed under this Section, servicemen shall include
15the amount of tax that would have been due at the 1% rate but
16for the 0% rate imposed under Public Act 102-700 this
17amendatory Act of the 102nd General Assembly. The discount
18under this Section is not allowed for the 1.25% portion of
19taxes paid on aviation fuel that is subject to the revenue use
20requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
21discount allowed under this Section is allowed only for
22returns that are filed in the manner required by this Act. The
23Department may disallow the discount for servicemen whose
24certificate of registration is revoked at the time the return
25is filed, but only if the Department's decision to revoke the

 

 

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1certificate of registration has become final.
2    Where such tangible personal property is sold under a
3conditional sales contract, or under any other form of sale
4wherein the payment of the principal sum, or a part thereof, is
5extended beyond the close of the period for which the return is
6filed, the serviceman, in collecting the tax may collect, for
7each tax return period, only the tax applicable to the part of
8the selling price actually received during such tax return
9period.
10    Except as provided hereinafter in this Section, on or
11before the twentieth day of each calendar month, such
12serviceman shall file a return for the preceding calendar
13month in accordance with reasonable rules and regulations to
14be promulgated by the Department of Revenue. Such return shall
15be filed on a form prescribed by the Department and shall
16contain such information as the Department may reasonably
17require. The return shall include the gross receipts which
18were received during the preceding calendar month or quarter
19on the following items upon which tax would have been due but
20for the 0% rate imposed under Public Act 102-700 this
21amendatory Act of the 102nd General Assembly: (i) food for
22human consumption that is to be consumed off the premises
23where it is sold (other than alcoholic beverages, food
24consisting of or infused with adult use cannabis, soft drinks,
25and food that has been prepared for immediate consumption);
26and (ii) food prepared for immediate consumption and

 

 

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1transferred incident to a sale of service subject to this Act
2or the Service Use Tax Act by an entity licensed under the
3Hospital Licensing Act, the Nursing Home Care Act, the
4Assisted Living and Shared Housing Act, the ID/DD Community
5Care Act, the MC/DD Act, the Specialized Mental Health
6Rehabilitation Act of 2013, or the Child Care Act of 1969, or
7an entity that holds a permit issued pursuant to the Life Care
8Facilities Act. The return shall also include the amount of
9tax that would have been due on the items listed in the
10previous sentence but for the 0% rate imposed under Public Act
11102-700 this amendatory Act of the 102nd General Assembly.
12    On and after January 1, 2018, with respect to servicemen
13whose annual gross receipts average $20,000 or more, all
14returns required to be filed pursuant to this Act shall be
15filed electronically. Servicemen who demonstrate that they do
16not have access to the Internet or demonstrate hardship in
17filing electronically may petition the Department to waive the
18electronic filing requirement.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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1        2. The address of the principal place of business from
2    which he engages in business as a serviceman in this
3    State;
4        3. The total amount of taxable receipts received by
5    him during the preceding calendar month, including
6    receipts from charge and time sales, but less all
7    deductions allowed by law;
8        4. The amount of credit provided in Section 2d of this
9    Act;
10        5. The amount of tax due;
11        5-5. The signature of the taxpayer; and
12        6. Such other reasonable information as the Department
13    may require.
14    Each serviceman required or authorized to collect the tax
15herein imposed on aviation fuel acquired as an incident to the
16purchase of a service in this State during the preceding
17calendar month shall, instead of reporting and paying tax as
18otherwise required by this Section, report and pay such tax on
19a separate aviation fuel tax return. The requirements related
20to the return shall be as otherwise provided in this Section.
21Notwithstanding any other provisions of this Act to the
22contrary, servicemen transferring aviation fuel incident to
23sales of service shall file all aviation fuel tax returns and
24shall make all aviation fuel tax payments by electronic means
25in the manner and form required by the Department. For
26purposes of this Section, "aviation fuel" means jet fuel and

 

 

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1aviation gasoline.
2    If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6    Notwithstanding any other provision of this Act to the
7contrary, servicemen subject to tax on cannabis shall file all
8cannabis tax returns and shall make all cannabis tax payments
9by electronic means in the manner and form required by the
10Department.
11    Prior to October 1, 2003, and on and after September 1,
122004 a serviceman may accept a Manufacturer's Purchase Credit
13certification from a purchaser in satisfaction of Service Use
14Tax as provided in Section 3-70 of the Service Use Tax Act if
15the purchaser provides the appropriate documentation as
16required by Section 3-70 of the Service Use Tax Act. A
17Manufacturer's Purchase Credit certification, accepted prior
18to October 1, 2003 or on or after September 1, 2004 by a
19serviceman as provided in Section 3-70 of the Service Use Tax
20Act, may be used by that serviceman to satisfy Service
21Occupation Tax liability in the amount claimed in the
22certification, not to exceed 6.25% of the receipts subject to
23tax from a qualifying purchase. A Manufacturer's Purchase
24Credit reported on any original or amended return filed under
25this Act after October 20, 2003 for reporting periods prior to
26September 1, 2004 shall be disallowed. Manufacturer's Purchase

 

 

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1Credit reported on annual returns due on or after January 1,
22005 will be disallowed for periods prior to September 1,
32004. No Manufacturer's Purchase Credit may be used after
4September 30, 2003 through August 31, 2004 to satisfy any tax
5liability imposed under this Act, including any audit
6liability.
7    Beginning on July 1, 2023 and through December 31, 2032, a
8serviceman may accept a Sustainable Aviation Fuel Purchase
9Credit certification from an air common carrier-purchaser in
10satisfaction of Service Use Tax as provided in Section 3-72 of
11the Service Use Tax Act if the purchaser provides the
12appropriate documentation as required by Section 3-72 of the
13Service Use Tax Act. A Sustainable Aviation Fuel Purchase
14Credit certification accepted by a serviceman in accordance
15with this paragraph may be used by that serviceman to satisfy
16service occupation tax liability (but not in satisfaction of
17penalty or interest) in the amount claimed in the
18certification, not to exceed 6.25% of the receipts subject to
19tax from a sale of aviation fuel. In addition, for a sale of
20aviation fuel to qualify to earn the Sustainable Aviation Fuel
21Purchase Credit, servicemen must retain in their books and
22records a certification from the producer of the aviation fuel
23that the aviation fuel sold by the serviceman and for which a
24sustainable aviation fuel purchase credit was earned meets the
25definition of sustainable aviation fuel under Section 3-72 of
26the Service Use Tax Act. The documentation must include detail

 

 

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

 

 

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1    Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall
6make all payments required by rules of the Department by
7electronic funds transfer. Beginning October 1, 1995, a
8taxpayer who has an average monthly tax liability of $50,000
9or more shall make all payments required by rules of the
10Department by electronic funds transfer. Beginning October 1,
112000, a taxpayer who has an annual tax liability of $200,000 or
12more shall make all payments required by rules of the
13Department by electronic funds transfer. The term "annual tax
14liability" shall be the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year. The term "average monthly
18tax liability" means the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year divided by 12. Beginning
22on October 1, 2002, a taxpayer who has a tax liability in the
23amount set forth in subsection (b) of Section 2505-210 of the
24Department of Revenue Law shall make all payments required by
25rules of the Department by electronic funds transfer.
26    Before August 1 of each year beginning in 1993, the

 

 

SB3699- 73 -LRB103 37902 HLH 68034 b

1Department shall notify all taxpayers required to make
2payments by electronic funds transfer. All taxpayers required
3to make payments by electronic funds transfer shall make those
4payments for a minimum of one year beginning on October 1.
5    Any taxpayer not required to make payments by electronic
6funds transfer may make payments by electronic funds transfer
7with the permission of the Department.
8    All taxpayers required to make payment by electronic funds
9transfer and any taxpayers authorized to voluntarily make
10payments by electronic funds transfer shall make those
11payments in the manner authorized by the Department.
12    The Department shall adopt such rules as are necessary to
13effectuate a program of electronic funds transfer and the
14requirements of this Section.
15    Where a serviceman collects the tax with respect to the
16selling price of tangible personal property which he sells and
17the purchaser thereafter returns such tangible personal
18property and the serviceman refunds the selling price thereof
19to the purchaser, such serviceman shall also refund, to the
20purchaser, the tax so collected from the purchaser. When
21filing his return for the period in which he refunds such tax
22to the purchaser, the serviceman may deduct the amount of the
23tax so refunded by him to the purchaser from any other Service
24Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
25Use Tax which such serviceman may be required to pay or remit
26to the Department, as shown by such return, provided that the

 

 

SB3699- 74 -LRB103 37902 HLH 68034 b

1amount of the tax to be deducted shall previously have been
2remitted to the Department by such serviceman. If the
3serviceman shall not previously have remitted the amount of
4such tax to the Department, he shall be entitled to no
5deduction hereunder upon refunding such tax to the purchaser.
6    If experience indicates such action to be practicable, the
7Department may prescribe and furnish a combination or joint
8return which will enable servicemen, who are required to file
9returns hereunder and also under the Retailers' Occupation Tax
10Act, the Use Tax Act, or the Service Use Tax Act, to furnish
11all the return information required by all said Acts on the one
12form.
13    Where the serviceman has more than one business registered
14with the Department under separate registrations hereunder,
15such serviceman shall file separate returns for each
16registered business.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund the revenue realized
19for the preceding month from the 1% tax imposed under this Act.
20    Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund 4% of the
22revenue realized for the preceding month from the 6.25%
23general rate on sales of tangible personal property other than
24aviation fuel sold on or after December 1, 2019. This
25exception for aviation fuel only applies for so long as the
26revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

 

 

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147133 are binding on the State.
2    Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the revenue
8realized for the preceding month from the 6.25% general rate
9on transfers of tangible personal property other than aviation
10fuel sold on or after December 1, 2019. This exception for
11aviation fuel only applies for so long as the revenue use
12requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
13binding on the State.
14    For aviation fuel sold on or after December 1, 2019 and
15before July 1, 2024, each month the Department shall pay into
16the State Aviation Program Fund 20% of the net revenue
17realized for the preceding month from the 6.25% general rate
18on the selling price of aviation fuel, less an amount
19estimated by the Department to be required for refunds of the
2020% portion of the tax on aviation fuel under this Act, which
21amount shall be deposited into the Aviation Fuel Sales Tax
22Refund Fund. The Department shall only pay moneys into the
23State Aviation Program Fund and the Aviation Fuel Sales Tax
24Refund Fund under this Act for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the State.

 

 

SB3699- 76 -LRB103 37902 HLH 68034 b

1    For aviation fuel sold on or after July 1, 2024 and before
2July 1, 2025, each month the Department shall pay into the
3State Aviation Program Fund 36% of the net revenue realized
4for the preceding month from the 6.25% general rate on the
5selling price of aviation fuel, less an amount estimated by
6the Department to be required for refunds of the 20% portion of
7the tax on aviation fuel under this Act, which amount shall be
8deposited into the Aviation Fuel Sales Tax Refund Fund.
9    For aviation fuel sold on or after July 1, 2025 and before
10July 1, 2026, each month the Department shall pay into the
11State Aviation Program Fund 52% of the net revenue realized
12for the preceding month from the 6.25% general rate on the
13selling price of aviation fuel, less an amount estimated by
14the Department to be required for refunds of the 20% portion of
15the tax on aviation fuel under this Act, which amount shall be
16deposited into the Aviation Fuel Sales Tax Refund Fund.
17    For aviation fuel sold on or after July 1, 2026 and before
18July 1, 2027, each month the Department shall pay into the
19State Aviation Program Fund 68% of the net revenue realized
20for the preceding month from the 6.25% general rate on the
21selling price of aviation fuel, less an amount estimated by
22the Department to be required for refunds of the 20% portion of
23the tax on aviation fuel under this Act, which amount shall be
24deposited into the Aviation Fuel Sales Tax Refund Fund.
25    For aviation fuel sold on or after July 1, 2027 each month
26the Department shall pay into the State Aviation Program Fund

 

 

SB3699- 77 -LRB103 37902 HLH 68034 b

180% of the net revenue realized for the preceding month from
2the 6.25% general rate on the selling price of aviation fuel,
3less an amount estimated by the Department to be required for
4refunds of the 20% portion of the tax on aviation fuel under
5this Act, which amount shall be deposited into the Aviation
6Fuel Sales Tax Refund Fund.
7    Beginning August 1, 2000, each month the Department shall
8pay into the Local Government Tax Fund 80% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of motor fuel and gasohol.
11    Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17are now taxed at 6.25%.
18    Beginning July 1, 2013, each month the Department shall
19pay into the Underground Storage Tank Fund from the proceeds
20collected under this Act, the Use Tax Act, the Service Use Tax
21Act, and the Retailers' Occupation Tax Act an amount equal to
22the average monthly deficit in the Underground Storage Tank
23Fund during the prior year, as certified annually by the
24Illinois Environmental Protection Agency, but the total
25payment into the Underground Storage Tank Fund under this Act,
26the Use Tax Act, the Service Use Tax Act, and the Retailers'

 

 

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

 

 

SB3699- 79 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 80 -LRB103 37902 HLH 68034 b

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

 

 

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1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
 
12Fiscal YearTotal Deposit
131993         $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000

 

 

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12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021300,000,000
172022300,000,000
182023300,000,000
192024 300,000,000
202025 300,000,000
212026 300,000,000
222027 375,000,000
232028 375,000,000
242029 375,000,000
252030 375,000,000
262031 375,000,000

 

 

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12032 375,000,000
22033 375,000,000
32034375,000,000
42035375,000,000
52036450,000,000
6and
7each fiscal year
8thereafter that bonds
9are outstanding under
10Section 13.2 of the
11Metropolitan Pier and
12Exposition Authority Act,
13but not after fiscal year 2060.
14    Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Pier and Exposition
21Authority Act, plus cumulative deficiencies in the deposits
22required under this Section for previous months and years,
23shall be deposited into the McCormick Place Expansion Project
24Fund, until the full amount requested for the fiscal year, but
25not in excess of the amount specified above as "Total
26Deposit", has been deposited.

 

 

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1    Subject to payment of amounts into the Capital Projects
2Fund, the Build Illinois Fund, and the McCormick Place
3Expansion Project Fund pursuant to the preceding paragraphs or
4in any amendments thereto hereafter enacted, for aviation fuel
5sold on or after December 1, 2019, the Department shall each
6month deposit into the Aviation Fuel Sales Tax Refund Fund an
7amount estimated by the Department to be required for refunds
8of the required 80% portion of the tax on aviation fuel under
9this Act. The Department shall only deposit moneys into the
10Aviation Fuel Sales Tax Refund Fund under this paragraph for
11so long as the revenue use requirements of 49 U.S.C. 47107(b)
12and 49 U.S.C. 47133 are binding on the State.
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
18Tax Increment Fund 0.27% of 80% of the net revenue realized for
19the preceding 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
22Fund, the McCormick Place Expansion Project Fund, and the
23Illinois Tax Increment Fund pursuant to the preceding
24paragraphs or in any amendments to this Section hereafter
25enacted, beginning on the first day of the first calendar
26month to occur on or after August 26, 2014 (the effective date

 

 

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1of Public Act 98-1098), each month, from the collections made
2under Section 9 of the Use Tax Act, Section 9 of the Service
3Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4Section 3 of the Retailers' Occupation Tax Act, the Department
5shall pay into the Tax Compliance and Administration Fund, to
6be used, subject to appropriation, to fund additional auditors
7and compliance personnel at the Department of Revenue, an
8amount equal to 1/12 of 5% of 80% of the cash receipts
9collected during the preceding fiscal year by the Audit Bureau
10of the Department under the Use Tax Act, the Service Use Tax
11Act, the Service Occupation Tax Act, the Retailers' Occupation
12Tax Act, and associated local occupation and use taxes
13administered by the Department.
14    Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, and the Tax Compliance and Administration
17Fund as provided in this Section, beginning on July 1, 2018 the
18Department shall pay each month into the Downstate Public
19Transportation Fund the moneys required to be so paid under
20Section 2-3 of the Downstate Public Transportation Act.
21    Subject to successful execution and delivery of a
22public-private agreement between the public agency and private
23entity and completion of the civic build, beginning on July 1,
242023, of the remainder of the moneys received by the
25Department under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and this Act, the Department shall

 

 

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1deposit the following specified deposits in the aggregate from
2collections under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and the Retailers' Occupation Tax
4Act, as required under Section 8.25g of the State Finance Act
5for distribution consistent with the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7The moneys received by the Department pursuant to this Act and
8required to be deposited into the Civic and Transit
9Infrastructure Fund are subject to the pledge, claim and
10charge set forth in Section 25-55 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12As used in this paragraph, "civic build", "private entity",
13"public-private agreement", and "public agency" have the
14meanings provided in Section 25-10 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16        Fiscal Year............................Total Deposit
17        2024....................................$200,000,000
18        2025....................................$206,000,000
19        2026....................................$212,200,000
20        2027....................................$218,500,000
21        2028....................................$225,100,000
22        2029....................................$288,700,000
23        2030....................................$298,900,000
24        2031....................................$309,300,000
25        2032....................................$320,100,000
26        2033....................................$331,200,000

 

 

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1        2034....................................$341,200,000
2        2035....................................$351,400,000
3        2036....................................$361,900,000
4        2037....................................$372,800,000
5        2038....................................$384,000,000
6        2039....................................$395,500,000
7        2040....................................$407,400,000
8        2041....................................$419,600,000
9        2042....................................$432,200,000
10        2043....................................$445,100,000
11    Beginning July 1, 2021 and until July 1, 2022, subject to
12the payment of amounts into the County and Mass Transit
13District Fund, the Local Government Tax Fund, the Build
14Illinois Fund, the McCormick Place Expansion Project Fund, the
15Illinois Tax Increment Fund, and the Tax Compliance and
16Administration Fund as provided in this Section, the
17Department shall pay each month into the Road Fund the amount
18estimated to represent 16% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning July 1,
202022 and until July 1, 2023, subject to the payment of amounts
21into the County and Mass Transit District Fund, the Local
22Government Tax Fund, the Build Illinois Fund, the McCormick
23Place Expansion Project Fund, the Illinois Tax Increment Fund,
24and the Tax Compliance and Administration Fund as provided in
25this Section, the Department shall pay each month into the
26Road Fund the amount estimated to represent 32% of the net

 

 

SB3699- 88 -LRB103 37902 HLH 68034 b

1revenue realized from the taxes imposed on motor fuel and
2gasohol. Beginning July 1, 2023 and until July 1, 2024,
3subject to the payment of amounts into the County and Mass
4Transit District Fund, the Local Government Tax Fund, the
5Build Illinois Fund, the McCormick Place Expansion Project
6Fund, the Illinois Tax Increment Fund, and the Tax Compliance
7and Administration Fund as provided in this Section, the
8Department shall pay each month into the Road Fund the amount
9estimated to represent 48% of the net revenue realized from
10the taxes imposed on motor fuel and gasohol. Beginning July 1,
112024 and until July 1, 2025, subject to the payment of amounts
12into the County and Mass Transit District Fund, the Local
13Government Tax Fund, the Build Illinois Fund, the McCormick
14Place Expansion Project Fund, the Illinois Tax Increment Fund,
15and the Tax Compliance and Administration Fund as provided in
16this Section, the Department shall pay each month into the
17Road Fund the amount estimated to represent 64% of the net
18revenue realized from the taxes imposed on motor fuel and
19gasohol. Beginning on July 1, 2025, subject to the payment of
20amounts into the County and Mass Transit District Fund, the
21Local Government Tax Fund, the Build Illinois Fund, the
22McCormick Place Expansion Project Fund, the Illinois Tax
23Increment Fund, and the Tax Compliance and Administration Fund
24as provided in this Section, the Department shall pay each
25month into the Road Fund the amount estimated to represent 80%
26of the net revenue realized from the taxes imposed on motor

 

 

SB3699- 89 -LRB103 37902 HLH 68034 b

1fuel and gasohol. As used in this paragraph "motor fuel" has
2the meaning given to that term in Section 1.1 of the Motor Fuel
3Tax Law, and "gasohol" has the meaning given to that term in
4Section 3-40 of the Use Tax Act.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, 75% shall be paid into the General
7Revenue Fund of the State treasury Treasury and 25% shall be
8reserved in a special account and used only for the transfer to
9the Common School Fund as part of the monthly transfer from the
10General Revenue Fund in accordance with Section 8a of the
11State Finance Act.
12    The Department may, upon separate written notice to a
13taxpayer, require the taxpayer to prepare and file with the
14Department on a form prescribed by the Department within not
15less than 60 days after receipt of the notice an annual
16information return for the tax year specified in the notice.
17Such annual return to the Department shall include a statement
18of gross receipts as shown by the taxpayer's last federal
19Federal income tax return. If the total receipts of the
20business as reported in the federal Federal income tax return
21do not agree with the gross receipts reported to the
22Department of Revenue for the same period, the taxpayer shall
23attach to his annual return a schedule showing a
24reconciliation of the 2 amounts and the reasons for the
25difference. The taxpayer's annual return to the Department
26shall also disclose the cost of goods sold by the taxpayer

 

 

SB3699- 90 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 91 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 92 -LRB103 37902 HLH 68034 b

1arrangement.
2(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
3103-363, eff. 7-28-23; revised 9-25-23.)
 
4    Section 25. The Retailers' Occupation Tax Act is amended
5by changing Section 3 as follows:
 
6    (35 ILCS 120/3)  (from Ch. 120, par. 442)
7    Sec. 3. Except as provided in this Section, on or before
8the twentieth day of each calendar month, every person engaged
9in the business of selling tangible personal property at
10retail in this State during the preceding calendar month shall
11file a return with the Department, stating:
12        1. The name of the seller;
13        2. His residence address and the address of his
14    principal place of business and the address of the
15    principal place of business (if that is a different
16    address) from which he engages in the business of selling
17    tangible personal property at retail in this State;
18        3. Total amount of receipts received by him during the
19    preceding calendar month or quarter, as the case may be,
20    from sales of tangible personal property, and from
21    services furnished, by him during such preceding calendar
22    month or quarter;
23        4. Total amount received by him during the preceding
24    calendar month or quarter on charge and time sales of

 

 

SB3699- 93 -LRB103 37902 HLH 68034 b

1    tangible personal property, and from services furnished,
2    by him prior to the month or quarter for which the return
3    is filed;
4        5. Deductions allowed by law;
5        6. Gross receipts which were received by him during
6    the preceding calendar month or quarter and upon the basis
7    of which the tax is imposed, including gross receipts on
8    food for human consumption that is to be consumed off the
9    premises where it is sold (other than alcoholic beverages,
10    food consisting of or infused with adult use cannabis,
11    soft drinks, and food that has been prepared for immediate
12    consumption) which were received during the preceding
13    calendar month or quarter and upon which tax would have
14    been due but for the 0% rate imposed under Public Act
15    102-700;
16        7. The amount of credit provided in Section 2d of this
17    Act;
18        8. The amount of tax due, including the amount of tax
19    that would have been due on food for human consumption
20    that is to be consumed off the premises where it is sold
21    (other than alcoholic beverages, food consisting of or
22    infused with adult use cannabis, soft drinks, and food
23    that has been prepared for immediate consumption) but for
24    the 0% rate imposed under Public Act 102-700;
25        9. The signature of the taxpayer; and
26        10. Such other reasonable information as the

 

 

SB3699- 94 -LRB103 37902 HLH 68034 b

1    Department may require.
2    On and after January 1, 2018, except for returns required
3to be filed prior to January 1, 2023 for motor vehicles,
4watercraft, aircraft, and trailers that are required to be
5registered with an agency of this State, with respect to
6retailers whose annual gross receipts average $20,000 or more,
7all returns required to be filed pursuant to this Act shall be
8filed electronically. On and after January 1, 2023, with
9respect to retailers whose annual gross receipts average
10$20,000 or more, all returns required to be filed pursuant to
11this Act, including, but not limited to, returns for motor
12vehicles, watercraft, aircraft, and trailers that are required
13to be registered with an agency of this State, shall be filed
14electronically. Retailers who demonstrate that they do not
15have access to the Internet or demonstrate hardship in filing
16electronically may petition the Department to waive the
17electronic filing requirement.
18    If a taxpayer fails to sign a return within 30 days after
19the proper notice and demand for signature by the Department,
20the return shall be considered valid and any amount shown to be
21due on the return shall be deemed assessed.
22    Each return shall be accompanied by the statement of
23prepaid tax issued pursuant to Section 2e for which credit is
24claimed.
25    Prior to October 1, 2003, and on and after September 1,
262004, a retailer may accept a Manufacturer's Purchase Credit

 

 

SB3699- 95 -LRB103 37902 HLH 68034 b

1certification from a purchaser in satisfaction of Use Tax as
2provided in Section 3-85 of the Use Tax Act if the purchaser
3provides the appropriate documentation as required by Section
43-85 of the Use Tax Act. A Manufacturer's Purchase Credit
5certification, accepted by a retailer prior to October 1, 2003
6and on and after September 1, 2004 as provided in Section 3-85
7of the Use Tax Act, may be used by that retailer to satisfy
8Retailers' Occupation Tax liability in the amount claimed in
9the certification, not to exceed 6.25% of the receipts subject
10to tax from a qualifying purchase. A Manufacturer's Purchase
11Credit reported on any original or amended return filed under
12this Act after October 20, 2003 for reporting periods prior to
13September 1, 2004 shall be disallowed. Manufacturer's Purchase
14Credit reported on annual returns due on or after January 1,
152005 will be disallowed for periods prior to September 1,
162004. No Manufacturer's Purchase Credit may be used after
17September 30, 2003 through August 31, 2004 to satisfy any tax
18liability imposed under this Act, including any audit
19liability.
20    Beginning on July 1, 2023 and through December 31, 2032, a
21retailer may accept a Sustainable Aviation Fuel Purchase
22Credit certification from an air common carrier-purchaser in
23satisfaction of Use Tax on aviation fuel as provided in
24Section 3-87 of the Use Tax Act if the purchaser provides the
25appropriate documentation as required by Section 3-87 of the
26Use Tax Act. A Sustainable Aviation Fuel Purchase Credit

 

 

SB3699- 96 -LRB103 37902 HLH 68034 b

1certification accepted by a retailer in accordance with this
2paragraph may be used by that retailer to satisfy Retailers'
3Occupation Tax liability (but not in satisfaction of penalty
4or interest) in the amount claimed in the certification, not
5to exceed 6.25% of the receipts subject to tax from a sale of
6aviation fuel. In addition, for a sale of aviation fuel to
7qualify to earn the Sustainable Aviation Fuel Purchase Credit,
8retailers must retain in their books and records a
9certification from the producer of the aviation fuel that the
10aviation fuel sold by the retailer and for which a sustainable
11aviation fuel purchase credit was earned meets the definition
12of sustainable aviation fuel under Section 3-87 of the Use Tax
13Act. The documentation must include detail sufficient for the
14Department to determine the number of gallons of sustainable
15aviation fuel sold.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first 2 two months of each calendar quarter, on or
22before the twentieth day of the following calendar month,
23stating:
24        1. The name of the seller;
25        2. The address of the principal place of business from
26    which he engages in the business of selling tangible

 

 

SB3699- 97 -LRB103 37902 HLH 68034 b

1    personal property at retail in this State;
2        3. The total amount of taxable receipts received by
3    him during the preceding calendar month from sales of
4    tangible personal property by him during such preceding
5    calendar month, including receipts from charge and time
6    sales, but less all deductions allowed by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due; and
10        6. Such other reasonable information as the Department
11    may require.
12    Every person engaged in the business of selling aviation
13fuel at retail in this State during the preceding calendar
14month shall, instead of reporting and paying tax as otherwise
15required by this Section, report and pay such tax on a separate
16aviation fuel tax return. The requirements related to the
17return shall be as otherwise provided in this Section.
18Notwithstanding any other provisions of this Act to the
19contrary, retailers selling aviation fuel shall file all
20aviation fuel tax returns and shall make all aviation fuel tax
21payments by electronic means in the manner and form required
22by the Department. For purposes of this Section, "aviation
23fuel" means jet fuel and aviation gasoline.
24    Beginning on October 1, 2003, any person who is not a
25licensed distributor, importing distributor, or manufacturer,
26as defined in the Liquor Control Act of 1934, but is engaged in

 

 

SB3699- 98 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 99 -LRB103 37902 HLH 68034 b

1distributor's, importing distributor's, or manufacturer's
2total sales of alcoholic liquor to that retailer no later than
3the 10th day of the month for the preceding month during which
4the transaction occurred. The distributor, importing
5distributor, or manufacturer shall notify the retailer as to
6the method by which the distributor, importing distributor, or
7manufacturer will provide the sales information. If the
8retailer is unable to receive the sales information by
9electronic means, the distributor, importing distributor, or
10manufacturer shall furnish the sales information by personal
11delivery or by mail. For purposes of this paragraph, the term
12"electronic means" includes, but is not limited to, the use of
13a secure Internet website, e-mail, or facsimile.
14    If a total amount of less than $1 is payable, refundable or
15creditable, such amount shall be disregarded if it is less
16than 50 cents and shall be increased to $1 if it is 50 cents or
17more.
18    Notwithstanding any other provision of this Act to the
19contrary, retailers subject to tax on cannabis shall file all
20cannabis tax returns and shall make all cannabis tax payments
21by electronic means in the manner and form required by the
22Department.
23    Beginning October 1, 1993, a taxpayer who has an average
24monthly tax liability of $150,000 or more shall make all
25payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1994, a taxpayer who has

 

 

SB3699- 100 -LRB103 37902 HLH 68034 b

1an average monthly tax liability of $100,000 or more shall
2make all payments required by rules of the Department by
3electronic funds transfer. Beginning October 1, 1995, a
4taxpayer who has an average monthly tax liability of $50,000
5or more shall make all payments required by rules of the
6Department by electronic funds transfer. Beginning October 1,
72000, a taxpayer who has an annual tax liability of $200,000 or
8more shall make all payments required by rules of the
9Department by electronic funds transfer. The term "annual tax
10liability" shall be the sum of the taxpayer's liabilities
11under this Act, and under all other State and local occupation
12and use tax laws administered by the Department, for the
13immediately preceding calendar year. The term "average monthly
14tax liability" shall be the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year divided by 12. Beginning
18on October 1, 2002, a taxpayer who has a tax liability in the
19amount set forth in subsection (b) of Section 2505-210 of the
20Department of Revenue Law shall make all payments required by
21rules of the Department by electronic funds transfer.
22    Before August 1 of each year beginning in 1993, the
23Department shall notify all taxpayers required to make
24payments by electronic funds transfer. All taxpayers required
25to make payments by electronic funds transfer shall make those
26payments for a minimum of one year beginning on October 1.

 

 

SB3699- 101 -LRB103 37902 HLH 68034 b

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

 

 

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1return for October, November, and December of a given year
2being due by January 20 of the following year.
3    If the retailer is otherwise required to file a monthly or
4quarterly return and if the retailer's average monthly tax
5liability with the Department does not exceed $50, the
6Department may authorize his returns to be filed on an annual
7basis, with the return for a given year being due by January 20
8of the following year.
9    Such quarter annual and annual returns, as to form and
10substance, shall be subject to the same requirements as
11monthly returns.
12    Notwithstanding any other provision in this Act concerning
13the time within which a retailer may file his return, in the
14case of any retailer who ceases to engage in a kind of business
15which makes him responsible for filing returns under this Act,
16such retailer shall file a final return under this Act with the
17Department not more than one month after discontinuing such
18business.
19    Where the same person has more than one business
20registered with the Department under separate registrations
21under this Act, such person may not file each return that is
22due as a single return covering all such registered
23businesses, but shall file separate returns for each such
24registered business.
25    In addition, with respect to motor vehicles, watercraft,
26aircraft, and trailers that are required to be registered with

 

 

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1an agency of this State, except as otherwise provided in this
2Section, every retailer selling this kind of tangible personal
3property shall file, with the Department, upon a form to be
4prescribed and supplied by the Department, a separate return
5for each such item of tangible personal property which the
6retailer sells, except that if, in the same transaction, (i) a
7retailer of aircraft, watercraft, motor vehicles, or trailers
8transfers more than one aircraft, watercraft, motor vehicle,
9or trailer to another aircraft, watercraft, motor vehicle
10retailer, or trailer retailer for the purpose of resale or
11(ii) a retailer of aircraft, watercraft, motor vehicles, or
12trailers transfers more than one aircraft, watercraft, motor
13vehicle, or trailer to a purchaser for use as a qualifying
14rolling stock as provided in Section 2-5 of this Act, then that
15seller may report the transfer of all aircraft, watercraft,
16motor vehicles, or trailers involved in that transaction to
17the Department on the same uniform invoice-transaction
18reporting return form. For purposes of this Section,
19"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
20defined in Section 3-2 of the Boat Registration and Safety
21Act, a personal watercraft, or any boat equipped with an
22inboard motor.
23    In addition, with respect to motor vehicles, watercraft,
24aircraft, and trailers that are required to be registered with
25an agency of this State, every person who is engaged in the
26business of leasing or renting such items and who, in

 

 

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1connection with such business, sells any such item to a
2retailer for the purpose of resale is, notwithstanding any
3other provision of this Section to the contrary, authorized to
4meet the return-filing requirement of this Act by reporting
5the transfer of all the aircraft, watercraft, motor vehicles,
6or trailers transferred for resale during a month to the
7Department on the same uniform invoice-transaction reporting
8return form on or before the 20th of the month following the
9month in which the transfer takes place. Notwithstanding any
10other provision of this Act to the contrary, all returns filed
11under this paragraph must be filed by electronic means in the
12manner and form as required by the Department.
13    Any retailer who sells only motor vehicles, watercraft,
14aircraft, or trailers that are required to be registered with
15an agency of this State, so that all retailers' occupation tax
16liability is required to be reported, and is reported, on such
17transaction reporting returns and who is not otherwise
18required to file monthly or quarterly returns, need not file
19monthly or quarterly returns. However, those retailers shall
20be required to file returns on an annual basis.
21    The transaction reporting return, in the case of motor
22vehicles or trailers that are required to be registered with
23an agency of this State, shall be the same document as the
24Uniform Invoice referred to in Section 5-402 of the Illinois
25Vehicle Code and must show the name and address of the seller;
26the name and address of the purchaser; the amount of the

 

 

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

 

 

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1purchaser by the retailer on such transaction (or satisfactory
2evidence that such tax is not due in that particular instance,
3if that is claimed to be the fact); the place and date of the
4sale, a sufficient identification of the property sold, and
5such other information as the Department may reasonably
6require.
7    Such transaction reporting return shall be filed not later
8than 20 days after the day of delivery of the item that is
9being sold, but may be filed by the retailer at any time sooner
10than that if he chooses to do so. The transaction reporting
11return and tax remittance or proof of exemption from the
12Illinois use tax may be transmitted to the Department by way of
13the State agency with which, or State officer with whom the
14tangible personal property must be titled or registered (if
15titling or registration is required) if the Department and
16such agency or State officer determine that this procedure
17will expedite the processing of applications for title or
18registration.
19    With each such transaction reporting return, the retailer
20shall remit the proper amount of tax due (or shall submit
21satisfactory evidence that the sale is not taxable if that is
22the case), to the Department or its agents, whereupon the
23Department shall issue, in the purchaser's name, a use tax
24receipt (or a certificate of exemption if the Department is
25satisfied that the particular sale is tax exempt) which such
26purchaser may submit to the agency with which, or State

 

 

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

 

 

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1with the Department, but without the 2.1% or 1.75% discount
2provided for in this Section being allowed. When the user pays
3the tax directly to the Department, he shall pay the tax in the
4same amount and in the same form in which it would be remitted
5if the tax had been remitted to the Department by the retailer.
6    Refunds made by the seller during the preceding return
7period to purchasers, on account of tangible personal property
8returned to the seller, shall be allowed as a deduction under
9subdivision 5 of his monthly or quarterly return, as the case
10may be, in case the seller had theretofore included the
11receipts from the sale of such tangible personal property in a
12return filed by him and had paid the tax imposed by this Act
13with respect to such receipts.
14    Where the seller is a corporation, the return filed on
15behalf of such corporation shall be signed by the president,
16vice-president, secretary, or treasurer or by the properly
17accredited agent of such corporation.
18    Where the seller is a limited liability company, the
19return filed on behalf of the limited liability company shall
20be signed by a manager, member, or properly accredited agent
21of the limited liability company.
22    Except as provided in this Section, the retailer filing
23the return under this Section shall, at the time of filing such
24return, pay to the Department the amount of tax imposed by this
25Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26on and after January 1, 1990, or $5 per calendar year,

 

 

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1whichever is greater, which is allowed to reimburse the
2retailer for the expenses incurred in keeping records,
3preparing and filing returns, remitting the tax and supplying
4data to the Department on request. On and after January 1,
52021, a certified service provider, as defined in the Leveling
6the Playing Field for Illinois Retail Act, filing the return
7under this Section on behalf of a remote retailer shall, at the
8time of such return, pay to the Department the amount of tax
9imposed by this Act less a discount of 1.75%. A remote retailer
10using a certified service provider to file a return on its
11behalf, as provided in the Leveling the Playing Field for
12Illinois Retail Act, is not eligible for the discount. When
13determining the discount allowed under this Section, retailers
14shall include the amount of tax that would have been due at the
151% rate but for the 0% rate imposed under Public Act 102-700.
16When determining the discount allowed under this Section,
17retailers shall include the amount of tax that would have been
18due at the 6.25% rate but for the 1.25% rate imposed on sales
19tax holiday items under Public Act 102-700. The discount under
20this Section is not allowed for the 1.25% portion of taxes paid
21on aviation fuel that is subject to the revenue use
22requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any
23prepayment made pursuant to Section 2d of this Act shall be
24included in the amount on which such 2.1% or 1.75% discount is
25computed. In the case of retailers who report and pay the tax
26on a transaction by transaction basis, as provided in this

 

 

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1Section, such discount shall be taken with each such tax
2remittance instead of when such retailer files his periodic
3return. The discount allowed under this Section is allowed
4only for returns that are filed in the manner required by this
5Act. The Department may disallow the discount for retailers
6whose certificate of registration is revoked at the time the
7return is filed, but only if the Department's decision to
8revoke the certificate of registration has become final.
9    Before October 1, 2000, if the taxpayer's average monthly
10tax liability to the Department under this Act, the Use Tax
11Act, the Service Occupation Tax Act, and the Service Use Tax
12Act, excluding any liability for prepaid sales tax to be
13remitted in accordance with Section 2d of this Act, was
14$10,000 or more during the preceding 4 complete calendar
15quarters, he shall file a return with the Department each
16month by the 20th day of the month next following the month
17during which such tax liability is incurred and shall make
18payments to the Department on or before the 7th, 15th, 22nd and
19last day of the month during which such liability is incurred.
20On and after October 1, 2000, if the taxpayer's average
21monthly tax liability to the Department under this Act, the
22Use Tax Act, the Service Occupation Tax Act, and the Service
23Use Tax Act, excluding any liability for prepaid sales tax to
24be remitted in accordance with Section 2d of this Act, was
25$20,000 or more during the preceding 4 complete calendar
26quarters, he shall file a return with the Department each

 

 

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

 

 

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125% of the taxpayer's liability for the same calendar month of
2the preceding year. If the month during which such tax
3liability is incurred begins on or after January 1, 1989, and
4prior to January 1, 1996, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 25% of the taxpayer's liability for the same calendar
7month of the preceding year or 100% of the taxpayer's actual
8liability for the quarter monthly reporting period. The amount
9of such quarter monthly payments shall be credited against the
10final tax liability of the taxpayer's return for that month.
11Before October 1, 2000, once applicable, the requirement of
12the making of quarter monthly payments to the Department by
13taxpayers having an average monthly tax liability of $10,000
14or more as determined in the manner provided above shall
15continue until such taxpayer's average monthly liability to
16the Department during the preceding 4 complete calendar
17quarters (excluding the month of highest liability and the
18month of lowest liability) is less than $9,000, or until such
19taxpayer's average monthly liability to the Department as
20computed for each calendar quarter of the 4 preceding complete
21calendar quarter period is less than $10,000. However, if a
22taxpayer can show the Department that a substantial change in
23the taxpayer's business has occurred which causes the taxpayer
24to anticipate that his average monthly tax liability for the
25reasonably foreseeable future will fall below the $10,000
26threshold stated above, then such taxpayer may petition the

 

 

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1Department for a change in such taxpayer's reporting status.
2On and after October 1, 2000, once applicable, the requirement
3of the making of quarter monthly payments to the Department by
4taxpayers having an average monthly tax liability of $20,000
5or more as determined in the manner provided above shall
6continue until such taxpayer's average monthly liability to
7the Department during the preceding 4 complete calendar
8quarters (excluding the month of highest liability and the
9month of lowest liability) is less than $19,000 or until such
10taxpayer's average monthly liability to the Department as
11computed for each calendar quarter of the 4 preceding complete
12calendar quarter period is less than $20,000. However, if a
13taxpayer can show the Department that a substantial change in
14the taxpayer's business has occurred which causes the taxpayer
15to anticipate that his average monthly tax liability for the
16reasonably foreseeable future will fall below the $20,000
17threshold stated above, then such taxpayer may petition the
18Department for a change in such taxpayer's reporting status.
19The Department shall change such taxpayer's reporting status
20unless it finds that such change is seasonal in nature and not
21likely to be long term. Quarter monthly payment status shall
22be determined under this paragraph as if the rate reduction to
230% in Public Act 102-700 on food for human consumption that is
24to be consumed off the premises where it is sold (other than
25alcoholic beverages, food consisting of or infused with adult
26use cannabis, soft drinks, and food that has been prepared for

 

 

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1immediate consumption) had not occurred. For quarter monthly
2payments due under this paragraph on or after July 1, 2023 and
3through June 30, 2024, "25% of the taxpayer's liability for
4the same calendar month of the preceding year" shall be
5determined as if the rate reduction to 0% in Public Act 102-700
6had not occurred. Quarter monthly payment status shall be
7determined under this paragraph as if the rate reduction to
81.25% in Public Act 102-700 on sales tax holiday items had not
9occurred. For quarter monthly payments due on or after July 1,
102023 and through June 30, 2024, "25% of the taxpayer's
11liability for the same calendar month of the preceding year"
12shall be determined as if the rate reduction to 1.25% in Public
13Act 102-700 on sales tax holiday items had not occurred. If any
14such quarter monthly payment is not paid at the time or in the
15amount required by this Section, then the taxpayer shall be
16liable for penalties and interest on the difference between
17the minimum amount due as a payment and the amount of such
18quarter monthly payment actually and timely paid, except
19insofar as the taxpayer has previously made payments for that
20month to the Department in excess of the minimum payments
21previously due as provided in this Section. The Department
22shall make reasonable rules and regulations to govern the
23quarter monthly payment amount and quarter monthly payment
24dates for taxpayers who file on other than a calendar monthly
25basis.
26    The provisions of this paragraph apply before October 1,

 

 

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12001. Without regard to whether a taxpayer is required to make
2quarter monthly payments as specified above, any taxpayer who
3is required by Section 2d of this Act to collect and remit
4prepaid taxes and has collected prepaid taxes which average in
5excess of $25,000 per month during the preceding 2 complete
6calendar quarters, shall file a return with the Department as
7required by Section 2f and shall make payments to the
8Department on or before the 7th, 15th, 22nd and last day of the
9month during which such liability is incurred. If the month
10during which such tax liability is incurred began prior to
11September 1, 1985 (the effective date of Public Act 84-221),
12each payment shall be in an amount not less than 22.5% of the
13taxpayer's actual liability under Section 2d. If the month
14during which such tax liability is incurred begins on or after
15January 1, 1986, each payment shall be in an amount equal to
1622.5% of the taxpayer's actual liability for the month or
1727.5% of the taxpayer's liability for the same calendar month
18of the preceding calendar year. If the month during which such
19tax liability is incurred begins on or after January 1, 1987,
20each payment shall be in an amount equal to 22.5% of the
21taxpayer's actual liability for the month or 26.25% of the
22taxpayer's liability for the same calendar month of the
23preceding year. The amount of such quarter monthly payments
24shall be credited against the final tax liability of the
25taxpayer's return for that month filed under this Section or
26Section 2f, as the case may be. Once applicable, the

 

 

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

 

 

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

 

 

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1the Use Tax Act, the Service Occupation Tax Act, or the Service
2Use Tax Act, in accordance with reasonable rules and
3regulations prescribed by the Department. If the Department
4subsequently determined that all or any part of the credit
5taken was not actually due to the taxpayer, the taxpayer's
62.1% and 1.75% vendor's discount shall be reduced by 2.1% or
71.75% of the difference between the credit taken and that
8actually due, and that taxpayer shall be liable for penalties
9and interest on such difference.
10    If a retailer of motor fuel is entitled to a credit under
11Section 2d of this Act which exceeds the taxpayer's liability
12to the Department under this Act for the month for which the
13taxpayer is filing a return, the Department shall issue the
14taxpayer a credit memorandum for the excess.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund, a special fund in the
17State treasury which is hereby created, the net revenue
18realized for the preceding month from the 1% tax imposed under
19this Act.
20    Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund, a special
22fund in the State treasury which is hereby created, 4% of the
23net revenue realized for the preceding month from the 6.25%
24general rate other than aviation fuel sold on or after
25December 1, 2019. This exception for aviation fuel only
26applies for so long as the revenue use requirements of 49

 

 

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1U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2    Beginning August 1, 2000, each month the Department shall
3pay into the County and Mass Transit District Fund 20% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol. If, in any
6month, the tax on sales tax holiday items, as defined in
7Section 2-8, is imposed at the rate of 1.25%, then the
8Department shall pay 20% of the net revenue realized for that
9month from the 1.25% rate on the selling price of sales tax
10holiday items into the County and Mass Transit District Fund.
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
14on the selling price of tangible personal property other than
15aviation fuel sold on or after December 1, 2019. This
16exception for aviation fuel only applies for so long as the
17revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1847133 are binding on the State.
19    For aviation fuel sold on or after December 1, 2019 and
20before July 1, 2024, each month the Department shall pay into
21the State Aviation Program Fund 20% of the net revenue
22realized for the preceding month from the 6.25% general rate
23on the selling price of aviation fuel, less an amount
24estimated by the Department to be required for refunds of the
2520% portion of the tax on aviation fuel under this Act, which
26amount shall be deposited into the Aviation Fuel Sales Tax

 

 

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1Refund Fund. The Department shall only pay moneys into the
2State Aviation Program Fund and the Aviation Fuel Sales Tax
3Refund Fund under this Act for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the State.
6    For aviation fuel sold on or after July 1, 2024 and before
7July 1, 2025, each month the Department shall pay into the
8State Aviation Program Fund 36% of the net revenue realized
9for the preceding month from the 6.25% general rate on the
10selling price of aviation fuel, less an amount estimated by
11the Department to be required for refunds of the 20% portion of
12the tax on aviation fuel under this Act, which amount shall be
13deposited into the Aviation Fuel Sales Tax Refund Fund.
14    For aviation fuel sold on or after July 1, 2025 and before
15July 1, 2026, each month the Department shall pay into the
16State Aviation Program Fund 52% of the net revenue realized
17for the preceding month from the 6.25% general rate on the
18selling price of aviation fuel, less an amount estimated by
19the Department to be required for refunds of the 20% portion of
20the tax on aviation fuel under this Act, which amount shall be
21deposited into the Aviation Fuel Sales Tax Refund Fund.
22     For aviation fuel sold on or after July 1, 2026 and before
23July 1, 2027, each month the Department shall pay into the
24State Aviation Program Fund 68% of the net revenue realized
25for the preceding month from the 6.25% general rate on the
26selling price of aviation fuel, less an amount estimated by

 

 

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1the Department to be required for refunds of the 20% portion of
2the tax on aviation fuel under this Act, which amount shall be
3deposited into the Aviation Fuel Sales Tax Refund Fund.
4    For aviation fuel sold on or after July 1, 2027 each month
5the Department shall pay into the State Aviation Program Fund
680% of the net revenue realized for the preceding month from
7the 6.25% general rate on the selling price of aviation fuel,
8less an amount estimated by the Department to be required for
9refunds of the 20% portion of the tax on aviation fuel under
10this Act, which amount shall be deposited into the Aviation
11Fuel Sales Tax Refund Fund.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of motor fuel and gasohol. If, in any month, the
16tax on sales tax holiday items, as defined in Section 2-8, is
17imposed at the rate of 1.25%, then the Department shall pay 80%
18of the net revenue realized for that month from the 1.25% rate
19on the selling price of sales tax holiday items into the Local
20Government Tax Fund.
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

 

 

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1are now taxed at 6.25%.
2    Beginning July 1, 2011, each month the Department shall
3pay into the Clean Air Act Permit Fund 80% of the net revenue
4realized for the preceding month from the 6.25% general rate
5on the selling price of sorbents used in Illinois in the
6process of sorbent injection as used to comply with the
7Environmental Protection Act or the federal Clean Air Act, but
8the total payment into the Clean Air Act Permit Fund under this
9Act and the Use Tax Act shall not exceed $2,000,000 in any
10fiscal year.
11    Beginning July 1, 2013, each month the Department shall
12pay into the Underground Storage Tank Fund from the proceeds
13collected under this Act, the Use Tax Act, the Service Use Tax
14Act, and the Service Occupation Tax Act an amount equal to the
15average monthly deficit in the Underground Storage Tank Fund
16during the prior year, as certified annually by the Illinois
17Environmental Protection Agency, but the total payment into
18the Underground Storage Tank Fund under this Act, the Use Tax
19Act, the Service Use Tax Act, and the Service Occupation Tax
20Act shall not exceed $18,000,000 in any State fiscal year. As
21used in this paragraph, the "average monthly deficit" shall be
22equal to the difference between the average monthly claims for
23payment by the fund and the average monthly revenues deposited
24into the fund, excluding payments made pursuant to this
25paragraph.
26    Beginning July 1, 2015, of the remainder of the moneys

 

 

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1received by the Department under the Use Tax Act, the Service
2Use Tax Act, the Service Occupation Tax Act, and this Act, each
3month the Department shall deposit $500,000 into the State
4Crime Laboratory Fund.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, (a) 1.75% thereof shall be paid into the
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8and after July 1, 1989, 3.8% thereof shall be paid into the
9Build Illinois Fund; provided, however, that if in any fiscal
10year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11may be, of the moneys received by the Department and required
12to be paid into the Build Illinois Fund pursuant to this Act,
13Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
14Act, and Section 9 of the Service Occupation Tax Act, such Acts
15being hereinafter called the "Tax Acts" and such aggregate of
162.2% or 3.8%, as the case may be, of moneys being hereinafter
17called the "Tax Act Amount", and (2) the amount transferred to
18the Build Illinois Fund from the State and Local Sales Tax
19Reform Fund shall be less than the Annual Specified Amount (as
20hereinafter defined), an amount equal to the difference shall
21be immediately paid into the Build Illinois Fund from other
22moneys received by the Department pursuant to the Tax Acts;
23the "Annual Specified Amount" means the amounts specified
24below for fiscal years 1986 through 1993:
25Fiscal YearAnnual Specified Amount
261986$54,800,000

 

 

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11987$76,650,000
21988$80,480,000
31989$88,510,000
41990$115,330,000
51991$145,470,000
61992$182,730,000
71993$206,520,000;
8and means the Certified Annual Debt Service Requirement (as
9defined in Section 13 of the Build Illinois Bond Act) or the
10Tax Act Amount, whichever is greater, for fiscal year 1994 and
11each fiscal year thereafter; and further provided, that if on
12the last business day of any month the sum of (1) the Tax Act
13Amount required to be deposited into the Build Illinois Bond
14Account in the Build Illinois Fund during such month and (2)
15the amount transferred to the Build Illinois Fund from the
16State and Local Sales Tax Reform Fund shall have been less than
171/12 of the Annual Specified Amount, an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and, further provided, that in no event shall the
21payments required under the preceding proviso result in
22aggregate payments into the Build Illinois Fund pursuant to
23this clause (b) for any fiscal year in excess of the greater of
24(i) the Tax Act Amount or (ii) the Annual Specified Amount for
25such fiscal year. The amounts payable into the Build Illinois
26Fund under clause (b) of the first sentence in this paragraph

 

 

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1shall be payable only until such time as the aggregate amount
2on deposit under each trust indenture securing Bonds issued
3and outstanding pursuant to the Build Illinois Bond Act is
4sufficient, taking into account any future investment income,
5to fully provide, in accordance with such indenture, for the
6defeasance of or the payment of the principal of, premium, if
7any, and interest on the Bonds secured by such indenture and on
8any Bonds expected to be issued thereafter and all fees and
9costs payable with respect thereto, all as certified by the
10Director of the Bureau of the Budget (now Governor's Office of
11Management and Budget). If on the last business day of any
12month in which Bonds are outstanding pursuant to the Build
13Illinois Bond Act, the aggregate of moneys deposited in the
14Build Illinois Bond Account in the Build Illinois Fund in such
15month shall be less than the amount required to be transferred
16in such month from the Build Illinois Bond Account to the Build
17Illinois Bond Retirement and Interest Fund pursuant to Section
1813 of the Build Illinois Bond Act, an amount equal to such
19deficiency shall be immediately paid from other moneys
20received by the Department pursuant to the Tax Acts to the
21Build Illinois Fund; provided, however, that any amounts paid
22to the Build Illinois Fund in any fiscal year pursuant to this
23sentence shall be deemed to constitute payments pursuant to
24clause (b) of the first sentence of this paragraph and shall
25reduce the amount otherwise payable for such fiscal year
26pursuant to that clause (b). The moneys received by the

 

 

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1Department pursuant to this Act and required to be deposited
2into the Build Illinois Fund are subject to the pledge, claim
3and charge set forth in Section 12 of the Build Illinois Bond
4Act.
5    Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
17Fiscal YearTotal Deposit
181993         $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000
262001 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
182019221,000,000
192020233,000,000
202021300,000,000
212022300,000,000
222023300,000,000
232024 300,000,000
242025 300,000,000
252026 300,000,000
262027 375,000,000

 

 

SB3699- 128 -LRB103 37902 HLH 68034 b

12028 375,000,000
22029 375,000,000
32030 375,000,000
42031 375,000,000
52032 375,000,000
62033375,000,000
72034375,000,000
82035375,000,000
92036450,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2060.
18    Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Pier and Exposition
25Authority Act, plus cumulative deficiencies in the deposits
26required under this Section for previous months and years,

 

 

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1shall be deposited into the McCormick Place Expansion Project
2Fund, until the full amount requested for the fiscal year, but
3not in excess of the amount specified above as "Total
4Deposit", has been deposited.
5    Subject to payment of amounts into the Capital Projects
6Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, for aviation fuel sold on or after December 1, 2019,
10the Department shall each month deposit into the Aviation Fuel
11Sales Tax Refund Fund an amount estimated by the Department to
12be required for refunds of the required
80% portion of the tax
13on aviation fuel under this Act. The Department shall only
14deposit moneys into the Aviation Fuel Sales Tax Refund Fund
15under this paragraph for so long as the revenue use
16requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
17binding on the State.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois
23Tax Increment Fund 0.27% of 80% of the net revenue realized for
24the preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26    Subject to payment of amounts into the Build Illinois

 

 

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

 

 

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1    Subject to successful execution and delivery of a
2public-private agreement between the public agency and private
3entity and completion of the civic build, beginning on July 1,
42023, of the remainder of the moneys received by the
5Department under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and this Act, the Department shall
7deposit the following specified deposits in the aggregate from
8collections under the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and the Retailers' Occupation Tax
10Act, as required under Section 8.25g of the State Finance Act
11for distribution consistent with the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13The moneys received by the Department pursuant to this Act and
14required to be deposited into the Civic and Transit
15Infrastructure Fund are subject to the pledge, claim and
16charge set forth in Section 25-55 of the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18As used in this paragraph, "civic build", "private entity",
19"public-private agreement", and "public agency" have the
20meanings provided in Section 25-10 of the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22        Fiscal Year.............................Total Deposit
23        2024.....................................$200,000,000
24        2025....................................$206,000,000
25        2026....................................$212,200,000
26        2027....................................$218,500,000

 

 

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1        2028....................................$225,100,000
2        2029....................................$288,700,000
3        2030....................................$298,900,000
4        2031....................................$309,300,000
5        2032....................................$320,100,000
6        2033....................................$331,200,000
7        2034....................................$341,200,000
8        2035....................................$351,400,000
9        2036....................................$361,900,000
10        2037....................................$372,800,000
11        2038....................................$384,000,000
12        2039....................................$395,500,000
13        2040....................................$407,400,000
14        2041....................................$419,600,000
15        2042....................................$432,200,000
16        2043....................................$445,100,000
17    Beginning July 1, 2021 and until July 1, 2022, subject to
18the payment of amounts into the County and Mass Transit
19District Fund, the Local Government Tax Fund, the Build
20Illinois Fund, the McCormick Place Expansion Project Fund, the
21Illinois Tax Increment Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 16% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning July 1,
262022 and until July 1, 2023, subject to the payment of amounts

 

 

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1into the County and Mass Transit District Fund, the Local
2Government Tax Fund, the Build Illinois Fund, the McCormick
3Place Expansion Project Fund, the Illinois Tax Increment Fund,
4and the Tax Compliance and Administration Fund as provided in
5this Section, the Department shall pay each month into the
6Road Fund the amount estimated to represent 32% of the net
7revenue realized from the taxes imposed on motor fuel and
8gasohol. Beginning July 1, 2023 and until July 1, 2024,
9subject to the payment of amounts into the County and Mass
10Transit District Fund, the Local Government Tax Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, and the Tax Compliance
13and Administration Fund as provided in this Section, the
14Department shall pay each month into the Road Fund the amount
15estimated to represent 48% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning July 1,
172024 and until July 1, 2025, subject to the payment of amounts
18into the County and Mass Transit District Fund, the Local
19Government Tax Fund, the Build Illinois Fund, the McCormick
20Place Expansion Project Fund, the Illinois Tax Increment Fund,
21and the Tax Compliance and Administration Fund as provided in
22this Section, the Department shall pay each month into the
23Road Fund the amount estimated to represent 64% of the net
24revenue realized from the taxes imposed on motor fuel and
25gasohol. Beginning on July 1, 2025, subject to the payment of
26amounts into the County and Mass Transit District Fund, the

 

 

SB3699- 134 -LRB103 37902 HLH 68034 b

1Local Government Tax Fund, the Build Illinois Fund, the
2McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, and the Tax Compliance and Administration Fund
4as provided in this Section, the Department shall pay each
5month into the Road Fund the amount estimated to represent 80%
6of the net revenue realized from the taxes imposed on motor
7fuel and gasohol. As used in this paragraph "motor fuel" has
8the meaning given to that term in Section 1.1 of the Motor Fuel
9Tax Law, and "gasohol" has the meaning given to that term in
10Section 3-40 of the Use Tax Act.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, 75% thereof shall be paid into the State
13treasury and 25% shall be reserved in a special account and
14used only for the transfer to the Common School Fund as part of
15the monthly transfer from the General Revenue Fund in
16accordance with Section 8a of the State Finance Act.
17    The Department may, upon separate written notice to a
18taxpayer, require the taxpayer to prepare and file with the
19Department on a form prescribed by the Department within not
20less than 60 days after receipt of the notice an annual
21information return for the tax year specified in the notice.
22Such annual return to the Department shall include a statement
23of gross receipts as shown by the retailer's last federal
24Federal income tax return. If the total receipts of the
25business as reported in the federal Federal income tax return
26do not agree with the gross receipts reported to the

 

 

SB3699- 135 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 136 -LRB103 37902 HLH 68034 b

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

 

 

SB3699- 137 -LRB103 37902 HLH 68034 b

1Illinois by numerous retailers, and who wish to do so, may
2assume the responsibility for accounting and paying to the
3Department all tax accruing under this Act with respect to
4such sales, if the retailers who are affected do not make
5written objection to the Department to this arrangement.
6    Any person who promotes, organizes, or provides retail
7selling space for concessionaires or other types of sellers at
8the Illinois State Fair, DuQuoin State Fair, county fairs,
9local fairs, art shows, flea markets, and similar exhibitions
10or events, including any transient merchant as defined by
11Section 2 of the Transient Merchant Act of 1987, is required to
12file a report with the Department providing the name of the
13merchant's business, the name of the person or persons engaged
14in merchant's business, the permanent address and Illinois
15Retailers Occupation Tax Registration Number of the merchant,
16the dates and location of the event, and other reasonable
17information that the Department may require. The report must
18be filed not later than the 20th day of the month next
19following the month during which the event with retail sales
20was held. Any person who fails to file a report required by
21this Section commits a business offense and is subject to a
22fine not to exceed $250.
23    Any person engaged in the business of selling tangible
24personal property at retail as a concessionaire or other type
25of seller at the Illinois State Fair, county fairs, art shows,
26flea markets, and similar exhibitions or events, or any

 

 

SB3699- 138 -LRB103 37902 HLH 68034 b

1transient merchants, as defined by Section 2 of the Transient
2Merchant Act of 1987, may be required to make a daily report of
3the amount of such sales to the Department and to make a daily
4payment of the full amount of tax due. The Department shall
5impose this requirement when it finds that there is a
6significant risk of loss of revenue to the State at such an
7exhibition or event. Such a finding shall be based on evidence
8that a substantial number of concessionaires or other sellers
9who are not residents of Illinois will be engaging in the
10business of selling tangible personal property at retail at
11the exhibition or event, or other evidence of a significant
12risk of loss of revenue to the State. The Department shall
13notify concessionaires and other sellers affected by the
14imposition of this requirement. In the absence of notification
15by the Department, the concessionaires and other sellers shall
16file their returns as otherwise required in this Section.
17(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
18Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
1965-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
201-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
21eff. 7-28-23; revised 9-27-23.)