Rep. Barbara Flynn Currie

Filed: 5/30/2013

 

 


 

 


 
09800SB1329ham002LRB098 06018 JWD 46655 a

1
AMENDMENT TO SENATE BILL 1329

2    AMENDMENT NO. ______. Amend Senate Bill 1329 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 1.
5
SHORT TITLE; PURPOSE

 
6    Section 1-1. Short Title. This Act may be cited as the
7FY2014 Budget Implementation Act.
 
8    Section 1-5. Purpose. It is the purpose of this Act to make
9changes in State programs that are necessary to implement the
10Governor's Fiscal Year 2014 budget recommendations.
 
11
ARTICLE 5.
12
AMENDATORY PROVISIONS

 
13    Section 5-5. The State Budget Law of the Civil

 

 

09800SB1329ham002- 2 -LRB098 06018 JWD 46655 a

1Administrative Code of Illinois is amended by changing Section
250-5 as follows:
 
3    (15 ILCS 20/50-5)
4    Sec. 50-5. Governor to submit State budget.
5    (a) The Governor shall, as soon as possible and not later
6than the second Wednesday in March in 2010 (March 10, 2010),
7the third Wednesday in February in 2011, the fourth Wednesday
8in February in 2012 (February 22, 2012), the first Wednesday in
9March in 2013 (March 6, 2013), and the third Wednesday in
10February of each year thereafter, except as otherwise provided
11in this Section, submit a State budget, embracing therein the
12amounts recommended by the Governor to be appropriated to the
13respective departments, offices, and institutions, and for all
14other public purposes, the estimated revenues from taxation,
15and the estimated revenues from sources other than taxation.
16Except with respect to the capital development provisions of
17the State budget, beginning with the revenue estimates prepared
18for fiscal year 2012, revenue estimates shall be based solely
19on: (i) revenue sources (including non-income resources),
20rates, and levels that exist as of the date of the submission
21of the State budget for the fiscal year and (ii) revenue
22sources (including non-income resources), rates, and levels
23that have been passed by the General Assembly as of the date of
24the submission of the State budget for the fiscal year and that
25are authorized to take effect in that fiscal year. Except with

 

 

09800SB1329ham002- 3 -LRB098 06018 JWD 46655 a

1respect to the capital development provisions of the State
2budget, beginning with the State budget prepared for fiscal
3year 2015, projected transfers of funds from State general
4funds to non-State general funds shall be based solely on: (i)
5amounts, percentages, rates, and levels, as the case may be,
6that exist as of the date of the submission of the State budget
7for the fiscal year and (ii) amounts, percentages, rates, and
8levels, as the case may be, that have been passed by the
9General Assembly as of the date of the submission of the State
10budget for the fiscal year and that are authorized to take
11effect in that fiscal year. As used in this Section, "State
12general funds" has the same meaning as prescribed in Section
13201.5 of the Illinois Income Tax Act. Except with respect to
14the capital development provisions of the State budget, the
15Governor shall determine available revenue, deduct the cost of
16essential government services, including, but not limited to,
17pension payments and debt service, and assign a percentage of
18the remaining revenue to each statewide prioritized goal, as
19established in Section 50-25 of this Law, taking into
20consideration the proposed goals set forth in the report of the
21Commission established under that Section. The Governor shall
22also demonstrate how spending priorities for the fiscal year
23fulfill those statewide goals. The amounts recommended by the
24Governor for appropriation to the respective departments,
25offices and institutions shall be formulated according to each
26department's, office's, and institution's ability to

 

 

09800SB1329ham002- 4 -LRB098 06018 JWD 46655 a

1effectively deliver services that meet the established
2statewide goals. The amounts relating to particular functions
3and activities shall be further formulated in accordance with
4the object classification specified in Section 13 of the State
5Finance Act. In addition, the amounts recommended by the
6Governor for appropriation shall take into account each State
7agency's effectiveness in achieving its prioritized goals for
8the previous fiscal year, as set forth in Section 50-25 of this
9Law, giving priority to agencies and programs that have
10demonstrated a focus on the prevention of waste and the maximum
11yield from resources.
12    Beginning in fiscal year 2011, the Governor shall
13distribute written quarterly financial reports on operating
14funds, which may include general, State, or federal funds and
15may include funds related to agencies that have significant
16impacts on State operations, and budget statements on all
17appropriated funds to the General Assembly and the State
18Comptroller. The reports shall be submitted no later than 45
19days after the last day of each quarter of the fiscal year and
20shall be posted on the Governor's Office of Management and
21Budget's website on the same day. The reports shall be prepared
22and presented for each State agency and on a statewide level in
23an executive summary format that may include, for the fiscal
24year to date, individual itemizations for each significant
25revenue type as well as itemizations of expenditures and
26obligations, by agency, with an appropriate level of detail.

 

 

09800SB1329ham002- 5 -LRB098 06018 JWD 46655 a

1The reports shall include a calculation of the actual total
2budget surplus or deficit for the fiscal year to date. The
3Governor shall also present periodic budget addresses
4throughout the fiscal year at the invitation of the General
5Assembly.
6    The Governor shall not propose expenditures and the General
7Assembly shall not enact appropriations that exceed the
8resources estimated to be available, as provided in this
9Section. Appropriations may be adjusted during the fiscal year
10by means of one or more supplemental appropriation bills if any
11State agency either fails to meet or exceeds the goals set
12forth in Section 50-25 of this Law.
13    For the purposes of Article VIII, Section 2 of the 1970
14Illinois Constitution, the State budget for the following funds
15shall be prepared on the basis of revenue and expenditure
16measurement concepts that are in concert with generally
17accepted accounting principles for governments:
18        (1) General Revenue Fund.
19        (2) Common School Fund.
20        (3) Educational Assistance Fund.
21        (4) Road Fund.
22        (5) Motor Fuel Tax Fund.
23        (6) Agricultural Premium Fund.
24    These funds shall be known as the "budgeted funds". The
25revenue estimates used in the State budget for the budgeted
26funds shall include the estimated beginning fund balance, plus

 

 

09800SB1329ham002- 6 -LRB098 06018 JWD 46655 a

1revenues estimated to be received during the budgeted year,
2plus the estimated receipts due the State as of June 30 of the
3budgeted year that are expected to be collected during the
4lapse period following the budgeted year, minus the receipts
5collected during the first 2 months of the budgeted year that
6became due to the State in the year before the budgeted year.
7Revenues shall also include estimated federal reimbursements
8associated with the recognition of Section 25 of the State
9Finance Act liabilities. For any budgeted fund for which
10current year revenues are anticipated to exceed expenditures,
11the surplus shall be considered to be a resource available for
12expenditure in the budgeted fiscal year.
13    Expenditure estimates for the budgeted funds included in
14the State budget shall include the costs to be incurred by the
15State for the budgeted year, to be paid in the next fiscal
16year, excluding costs paid in the budgeted year which were
17carried over from the prior year, where the payment is
18authorized by Section 25 of the State Finance Act. For any
19budgeted fund for which expenditures are expected to exceed
20revenues in the current fiscal year, the deficit shall be
21considered as a use of funds in the budgeted fiscal year.
22    Revenues and expenditures shall also include transfers
23between funds that are based on revenues received or costs
24incurred during the budget year.
25    Appropriations for expenditures shall also include all
26anticipated statutory continuing appropriation obligations

 

 

09800SB1329ham002- 7 -LRB098 06018 JWD 46655 a

1that are expected to be incurred during the budgeted fiscal
2year.
3    By March 15 of each year, the Commission on Government
4Forecasting and Accountability shall prepare revenue and fund
5transfer estimates in accordance with the requirements of this
6Section and report those estimates to the General Assembly and
7the Governor.
8    For all funds other than the budgeted funds, the proposed
9expenditures shall not exceed funds estimated to be available
10for the fiscal year as shown in the budget. Appropriation for a
11fiscal year shall not exceed funds estimated by the General
12Assembly to be available during that year.
13    (b) By February 24, 2010, the Governor must file a written
14report with the Secretary of the Senate and the Clerk of the
15House of Representatives containing the following:
16        (1) for fiscal year 2010, the revenues for all budgeted
17    funds, both actual to date and estimated for the full
18    fiscal year;
19        (2) for fiscal year 2010, the expenditures for all
20    budgeted funds, both actual to date and estimated for the
21    full fiscal year;
22        (3) for fiscal year 2011, the estimated revenues for
23    all budgeted funds, including without limitation the
24    affordable General Revenue Fund appropriations, for the
25    full fiscal year; and
26        (4) for fiscal year 2011, an estimate of the

 

 

09800SB1329ham002- 8 -LRB098 06018 JWD 46655 a

1    anticipated liabilities for all budgeted funds, including
2    without limitation the affordable General Revenue Fund
3    appropriations, debt service on bonds issued, and the
4    State's contributions to the pension systems, for the full
5    fiscal year.
6    Between July 1 and August 31 of each fiscal year, the
7members of the General Assembly and members of the public may
8make written budget recommendations to the Governor.
9    Beginning with budgets prepared for fiscal year 2013, the
10budgets submitted by the Governor and appropriations made by
11the General Assembly for all executive branch State agencies
12must adhere to a method of budgeting where each priority must
13be justified each year according to merit rather than according
14to the amount appropriated for the preceding year.
15(Source: P.A. 97-669, eff. 1-13-12; 97-813, eff. 7-13-12; 98-2,
16eff. 2-19-13.)
 
17    Section 5-10. The Department of Agriculture Law of the
18Civil Administrative Code of Illinois is amended by adding
19Section 205-103 as follows:
 
20    (20 ILCS 205/205-103 new)
21    Sec. 205-103. Forever Green Illinois Program.
22    (a) There is created within the Department the Forever
23Green Illinois Program, to be administered by the Department as
24provided in this Section.

 

 

09800SB1329ham002- 9 -LRB098 06018 JWD 46655 a

1    (b) The Department has the power to engage in the
2maintenance and beautification of greenery on property owned or
3controlled by the State or a unit of local government. The
4Department may contract with private entities to perform the
5activities described in this subsection.
6    (c) The Department shall promulgate rules for the
7administration, operation, and maintenance of the Program and
8may adopt emergency rules as soon as practicable to begin
9implementation of the Program.
10    (d) For the purposes of this Section, "greenery" includes
11grass, weeds, trees, shrubs, bushes, plants, and other plant
12material.
 
13    Section 5-15. The Illinois Criminal Justice Information
14Act is amended by changing Section 9.2 as follows:
 
15    (20 ILCS 3930/9.2)
16    Sec. 9.2. The Juvenile Accountability Incentive Block
17Grant Fund is hereby created as a special fund in the State
18treasury. Deposits to this Fund shall consist of receipts from
19the federal government under the Juvenile Accountability
20Incentive Block Grant program and interest earned from the
21investment of moneys in the Fund. Disbursements from the Fund
22shall be made, subject to appropriation, through fiscal year
232013 by the Illinois Criminal Justice Information Authority and
24beginning in fiscal year 2014 by the Department of Human

 

 

09800SB1329ham002- 10 -LRB098 06018 JWD 46655 a

1Services in accordance with the guidelines established by the
2federal government for the Juvenile Accountability Incentive
3Block Grant Program. Specifically, the Fund may be used to
4provide financial support to State agencies (including the
5Illinois Criminal Justice Information Authority and the
6Department of Human Services) and units of local government and
7to pay the Authority's or Department's administrative costs
8associated with the Juvenile Accountability Incentive Block
9Grant Program.
10(Source: P.A. 90-587, eff. 7-1-98.)
 
11    Section 5-20. The State Revenue Sharing Act is amended by
12changing Section 12 as follows:
 
13    (30 ILCS 115/12)  (from Ch. 85, par. 616)
14    Sec. 12. Personal Property Tax Replacement Fund. There is
15hereby created the Personal Property Tax Replacement Fund, a
16special fund in the State Treasury into which shall be paid all
17revenue realized:
18    (a) all amounts realized from the additional personal
19property tax replacement income tax imposed by subsections (c)
20and (d) of Section 201 of the Illinois Income Tax Act, except
21for those amounts deposited into the Income Tax Refund Fund
22pursuant to subsection (c) of Section 901 of the Illinois
23Income Tax Act; and
24    (b) all amounts realized from the additional personal

 

 

09800SB1329ham002- 11 -LRB098 06018 JWD 46655 a

1property replacement invested capital taxes imposed by Section
22a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
3Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
4Section 3 of the Water Company Invested Capital Tax Act, and
5amounts payable to the Department of Revenue under the
6Telecommunications Infrastructure Maintenance Fee Act.
7    As soon as may be after the end of each month, the
8Department of Revenue shall certify to the Treasurer and the
9Comptroller the amount of all refunds paid out of the General
10Revenue Fund through the preceding month on account of
11overpayment of liability on taxes paid into the Personal
12Property Tax Replacement Fund. Upon receipt of such
13certification, the Treasurer and the Comptroller shall
14transfer the amount so certified from the Personal Property Tax
15Replacement Fund into the General Revenue Fund.
16    The payments of revenue into the Personal Property Tax
17Replacement Fund shall be used exclusively for distribution to
18taxing districts, regional offices and officials for fiscal
19years 2012 and 2013 only, and local officials as provided in
20this Section and in the School Code, payment of the ordinary
21and contingent expenses of the Property Tax Appeal Board,
22payment of the expenses of the Department of Revenue incurred
23in administering the collection and distribution of monies paid
24into the Personal Property Tax Replacement Fund and transfers
25due to refunds to taxpayers for overpayment of liability for
26taxes paid into the Personal Property Tax Replacement Fund.

 

 

09800SB1329ham002- 12 -LRB098 06018 JWD 46655 a

1    In addition, moneys in the Personal Property Tax
2Replacement Fund may be used to pay any of the following: (i)
3salary, stipends, and additional compensation as provided by
4law for chief election clerks, county clerks, and county
5recorders; (ii) costs associated with regional offices of
6education and educational service centers; (iii)
7reimbursements payable by the State Board of Elections under
8Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
9Election Code; and (iv) expenses of the Illinois Educational
10Labor Relations Board.
11    As soon as may be after the effective date of this
12amendatory Act of 1980, the Department of Revenue shall certify
13to the Treasurer the amount of net replacement revenue paid
14into the General Revenue Fund prior to that effective date from
15the additional tax imposed by Section 2a.1 of the Messages Tax
16Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
17the Public Utilities Revenue Act; Section 3 of the Water
18Company Invested Capital Tax Act; amounts collected by the
19Department of Revenue under the Telecommunications
20Infrastructure Maintenance Fee Act; and the additional
21personal property tax replacement income tax imposed by the
22Illinois Income Tax Act, as amended by Public Act 81-1st
23Special Session-1. Net replacement revenue shall be defined as
24the total amount paid into and remaining in the General Revenue
25Fund as a result of those Acts minus the amount outstanding and
26obligated from the General Revenue Fund in state vouchers or

 

 

09800SB1329ham002- 13 -LRB098 06018 JWD 46655 a

1warrants prior to the effective date of this amendatory Act of
21980 as refunds to taxpayers for overpayment of liability under
3those Acts.
4    All interest earned by monies accumulated in the Personal
5Property Tax Replacement Fund shall be deposited in such Fund.
6All amounts allocated pursuant to this Section are appropriated
7on a continuing basis.
8    Prior to December 31, 1980, as soon as may be after the end
9of each quarter beginning with the quarter ending December 31,
101979, and on and after December 31, 1980, as soon as may be
11after January 1, March 1, April 1, May 1, July 1, August 1,
12October 1 and December 1 of each year, the Department of
13Revenue shall allocate to each taxing district as defined in
14Section 1-150 of the Property Tax Code, in accordance with the
15provisions of paragraph (2) of this Section the portion of the
16funds held in the Personal Property Tax Replacement Fund which
17is required to be distributed, as provided in paragraph (1),
18for each quarter. Provided, however, under no circumstances
19shall any taxing district during each of the first two years of
20distribution of the taxes imposed by this amendatory Act of
211979 be entitled to an annual allocation which is less than the
22funds such taxing district collected from the 1978 personal
23property tax. Provided further that under no circumstances
24shall any taxing district during the third year of distribution
25of the taxes imposed by this amendatory Act of 1979 receive
26less than 60% of the funds such taxing district collected from

 

 

09800SB1329ham002- 14 -LRB098 06018 JWD 46655 a

1the 1978 personal property tax. In the event that the total of
2the allocations made as above provided for all taxing
3districts, during either of such 3 years, exceeds the amount
4available for distribution the allocation of each taxing
5district shall be proportionately reduced. Except as provided
6in Section 13 of this Act, the Department shall then certify,
7pursuant to appropriation, such allocations to the State
8Comptroller who shall pay over to the several taxing districts
9the respective amounts allocated to them.
10    Any township which receives an allocation based in whole or
11in part upon personal property taxes which it levied pursuant
12to Section 6-507 or 6-512 of the Illinois Highway Code and
13which was previously required to be paid over to a municipality
14shall immediately pay over to that municipality a proportionate
15share of the personal property replacement funds which such
16township receives.
17    Any municipality or township, other than a municipality
18with a population in excess of 500,000, which receives an
19allocation based in whole or in part on personal property taxes
20which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
21Illinois Local Library Act and which was previously required to
22be paid over to a public library shall immediately pay over to
23that library a proportionate share of the personal property tax
24replacement funds which such municipality or township
25receives; provided that if such a public library has converted
26to a library organized under The Illinois Public Library

 

 

09800SB1329ham002- 15 -LRB098 06018 JWD 46655 a

1District Act, regardless of whether such conversion has
2occurred on, after or before January 1, 1988, such
3proportionate share shall be immediately paid over to the
4library district which maintains and operates the library.
5However, any library that has converted prior to January 1,
61988, and which hitherto has not received the personal property
7tax replacement funds, shall receive such funds commencing on
8January 1, 1988.
9    Any township which receives an allocation based in whole or
10in part on personal property taxes which it levied pursuant to
11Section 1c of the Public Graveyards Act and which taxes were
12previously required to be paid over to or used for such public
13cemetery or cemeteries shall immediately pay over to or use for
14such public cemetery or cemeteries a proportionate share of the
15personal property tax replacement funds which the township
16receives.
17    Any taxing district which receives an allocation based in
18whole or in part upon personal property taxes which it levied
19for another governmental body or school district in Cook County
20in 1976 or for another governmental body or school district in
21the remainder of the State in 1977 shall immediately pay over
22to that governmental body or school district the amount of
23personal property replacement funds which such governmental
24body or school district would receive directly under the
25provisions of paragraph (2) of this Section, had it levied its
26own taxes.

 

 

09800SB1329ham002- 16 -LRB098 06018 JWD 46655 a

1        (1) The portion of the Personal Property Tax
2    Replacement Fund required to be distributed as of the time
3    allocation is required to be made shall be the amount
4    available in such Fund as of the time allocation is
5    required to be made.
6        The amount available for distribution shall be the
7    total amount in the fund at such time minus the necessary
8    administrative and other authorized expenses as limited by
9    the appropriation and the amount determined by: (a) $2.8
10    million for fiscal year 1981; (b) for fiscal year 1982,
11    .54% of the funds distributed from the fund during the
12    preceding fiscal year; (c) for fiscal year 1983 through
13    fiscal year 1988, .54% of the funds distributed from the
14    fund during the preceding fiscal year less .02% of such
15    fund for fiscal year 1983 and less .02% of such funds for
16    each fiscal year thereafter; (d) for fiscal year 1989
17    through fiscal year 2011 no more than 105% of the actual
18    administrative expenses of the prior fiscal year; (e) for
19    fiscal year 2012 and beyond, a sufficient amount to pay (i)
20    stipends, additional compensation, salary reimbursements,
21    and other amounts directed to be paid out of this Fund for
22    local officials as authorized or required by statute and
23    (ii) no more than 105% of the actual administrative
24    expenses of the prior fiscal year, including payment of the
25    ordinary and contingent expenses of the Property Tax Appeal
26    Board and payment of the expenses of the Department of

 

 

09800SB1329ham002- 17 -LRB098 06018 JWD 46655 a

1    Revenue incurred in administering the collection and
2    distribution of moneys paid into the Fund; or (f) for
3    fiscal years 2012 and 2013 only, a sufficient amount to pay
4    stipends, additional compensation, salary reimbursements,
5    and other amounts directed to be paid out of this Fund for
6    regional offices and officials as authorized or required by
7    statute. Such portion of the fund shall be determined after
8    the transfer into the General Revenue Fund due to refunds,
9    if any, paid from the General Revenue Fund during the
10    preceding quarter. If at any time, for any reason, there is
11    insufficient amount in the Personal Property Tax
12    Replacement Fund for payments for regional offices and
13    officials or local officials or payment of costs of
14    administration or for transfers due to refunds at the end
15    of any particular month, the amount of such insufficiency
16    shall be carried over for the purposes of payments for
17    regional offices and officials, local officials, transfers
18    into the General Revenue Fund, and costs of administration
19    to the following month or months. Net replacement revenue
20    held, and defined above, shall be transferred by the
21    Treasurer and Comptroller to the Personal Property Tax
22    Replacement Fund within 10 days of such certification.
23        (2) Each quarterly allocation shall first be
24    apportioned in the following manner: 51.65% for taxing
25    districts in Cook County and 48.35% for taxing districts in
26    the remainder of the State.

 

 

09800SB1329ham002- 18 -LRB098 06018 JWD 46655 a

1    The Personal Property Replacement Ratio of each taxing
2district outside Cook County shall be the ratio which the Tax
3Base of that taxing district bears to the Downstate Tax Base.
4The Tax Base of each taxing district outside of Cook County is
5the personal property tax collections for that taxing district
6for the 1977 tax year. The Downstate Tax Base is the personal
7property tax collections for all taxing districts in the State
8outside of Cook County for the 1977 tax year. The Department of
9Revenue shall have authority to review for accuracy and
10completeness the personal property tax collections for each
11taxing district outside Cook County for the 1977 tax year.
12    The Personal Property Replacement Ratio of each Cook County
13taxing district shall be the ratio which the Tax Base of that
14taxing district bears to the Cook County Tax Base. The Tax Base
15of each Cook County taxing district is the personal property
16tax collections for that taxing district for the 1976 tax year.
17The Cook County Tax Base is the personal property tax
18collections for all taxing districts in Cook County for the
191976 tax year. The Department of Revenue shall have authority
20to review for accuracy and completeness the personal property
21tax collections for each taxing district within Cook County for
22the 1976 tax year.
23    For all purposes of this Section 12, amounts paid to a
24taxing district for such tax years as may be applicable by a
25foreign corporation under the provisions of Section 7-202 of
26the Public Utilities Act, as amended, shall be deemed to be

 

 

09800SB1329ham002- 19 -LRB098 06018 JWD 46655 a

1personal property taxes collected by such taxing district for
2such tax years as may be applicable. The Director shall
3determine from the Illinois Commerce Commission, for any tax
4year as may be applicable, the amounts so paid by any such
5foreign corporation to any and all taxing districts. The
6Illinois Commerce Commission shall furnish such information to
7the Director. For all purposes of this Section 12, the Director
8shall deem such amounts to be collected personal property taxes
9of each such taxing district for the applicable tax year or
10years.
11    Taxing districts located both in Cook County and in one or
12more other counties shall receive both a Cook County allocation
13and a Downstate allocation determined in the same way as all
14other taxing districts.
15    If any taxing district in existence on July 1, 1979 ceases
16to exist, or discontinues its operations, its Tax Base shall
17thereafter be deemed to be zero. If the powers, duties and
18obligations of the discontinued taxing district are assumed by
19another taxing district, the Tax Base of the discontinued
20taxing district shall be added to the Tax Base of the taxing
21district assuming such powers, duties and obligations.
22    If two or more taxing districts in existence on July 1,
231979, or a successor or successors thereto shall consolidate
24into one taxing district, the Tax Base of such consolidated
25taxing district shall be the sum of the Tax Bases of each of
26the taxing districts which have consolidated.

 

 

09800SB1329ham002- 20 -LRB098 06018 JWD 46655 a

1    If a single taxing district in existence on July 1, 1979,
2or a successor or successors thereto shall be divided into two
3or more separate taxing districts, the tax base of the taxing
4district so divided shall be allocated to each of the resulting
5taxing districts in proportion to the then current equalized
6assessed value of each resulting taxing district.
7    If a portion of the territory of a taxing district is
8disconnected and annexed to another taxing district of the same
9type, the Tax Base of the taxing district from which
10disconnection was made shall be reduced in proportion to the
11then current equalized assessed value of the disconnected
12territory as compared with the then current equalized assessed
13value within the entire territory of the taxing district prior
14to disconnection, and the amount of such reduction shall be
15added to the Tax Base of the taxing district to which
16annexation is made.
17    If a community college district is created after July 1,
181979, beginning on the effective date of this amendatory Act of
191995, its Tax Base shall be 3.5% of the sum of the personal
20property tax collected for the 1977 tax year within the
21territorial jurisdiction of the district.
22    The amounts allocated and paid to taxing districts pursuant
23to the provisions of this amendatory Act of 1979 shall be
24deemed to be substitute revenues for the revenues derived from
25taxes imposed on personal property pursuant to the provisions
26of the "Revenue Act of 1939" or "An Act for the assessment and

 

 

09800SB1329ham002- 21 -LRB098 06018 JWD 46655 a

1taxation of private car line companies", approved July 22,
21943, as amended, or Section 414 of the Illinois Insurance
3Code, prior to the abolition of such taxes and shall be used
4for the same purposes as the revenues derived from ad valorem
5taxes on real estate.
6    Monies received by any taxing districts from the Personal
7Property Tax Replacement Fund shall be first applied toward
8payment of the proportionate amount of debt service which was
9previously levied and collected from extensions against
10personal property on bonds outstanding as of December 31, 1978
11and next applied toward payment of the proportionate share of
12the pension or retirement obligations of the taxing district
13which were previously levied and collected from extensions
14against personal property. For each such outstanding bond
15issue, the County Clerk shall determine the percentage of the
16debt service which was collected from extensions against real
17estate in the taxing district for 1978 taxes payable in 1979,
18as related to the total amount of such levies and collections
19from extensions against both real and personal property. For
201979 and subsequent years' taxes, the County Clerk shall levy
21and extend taxes against the real estate of each taxing
22district which will yield the said percentage or percentages of
23the debt service on such outstanding bonds. The balance of the
24amount necessary to fully pay such debt service shall
25constitute a first and prior lien upon the monies received by
26each such taxing district through the Personal Property Tax

 

 

09800SB1329ham002- 22 -LRB098 06018 JWD 46655 a

1Replacement Fund and shall be first applied or set aside for
2such purpose. In counties having fewer than 3,000,000
3inhabitants, the amendments to this paragraph as made by this
4amendatory Act of 1980 shall be first applicable to 1980 taxes
5to be collected in 1981.
6(Source: P.A. 96-45, eff. 7-15-09; 97-72, eff. 7-1-11; 97-619,
7eff. 11-14-11; 97-732, eff. 6-30-12.)
 
8    Section 5-25. The State Finance Act is amended by changing
9Sections 5.813, 5i, 6z-16, 6z-63, 6z-70, 6z-81, 6z-93, 8.3,
108g-1, 13.2, and 25 as follows:
 
11    (30 ILCS 105/5.813)
12    Sec. 5.813. The FY13/FY14 FY13 Backlog Payment Fund.
13(Source: P.A. 97-732, eff. 6-30-12.)
 
14    (30 ILCS 105/5i new)
15    Sec. 5i. Transfers. Each year, the Governor's Office of
16Management and Budget shall, at the time set forth for the
17submission of the State budget under Section 50-5 of the State
18Budget Law, provide to the Chairperson and the Minority
19Spokesperson of each of the appropriations committees of the
20House of Representatives and the Senate a report of (i) all
21full fiscal year transfers from State general funds, as defined
22in subsection (h) of Section 201.5 of the Illinois Income Tax
23Act, to any other special fund of the State in the previous

 

 

09800SB1329ham002- 23 -LRB098 06018 JWD 46655 a

1fiscal year and during the current fiscal year to date, and
2(ii) all projected full fiscal year transfers from State
3general funds, as defined in subsection (h) of Section 201.5 of
4the Illinois Income Tax Act, to those funds for the remainder
5of the current fiscal year and the next fiscal year, based on
6estimates prepared by the Governor's Office of Management and
7Budget. The report shall include a detailed summary of the
8estimates upon which the projected transfers are based. The
9report shall also indicate, for each transfer:
10        (1) whether or not there is statutory authority for the
11    transfer;
12        (2) if there is statutory authority for the transfer,
13    whether that statutory authority exists for the next fiscal
14    year; and
15        (3) whether there is debt service associated with the
16    transfer.
17    The General Assembly shall consider the report in the
18appropriations process.
 
19    (30 ILCS 105/6z-16)  (from Ch. 127, par. 142z-16)
20    Sec. 6z-16. Illinois Tax Increment Fund.
21    (a) The Illinois Tax Increment Fund is hereby created in
22the State Treasury. All tax revenues which by law are required
23to be deposited in the Illinois Tax Increment Fund shall be
24paid into the Illinois Tax Increment Fund. All tax revenues
25paid into the Illinois Tax Increment Fund shall be promptly

 

 

09800SB1329ham002- 24 -LRB098 06018 JWD 46655 a

1invested by the State Treasurer in accordance with law. Three
2percent of all deposits into the Illinois Tax Increment Fund
3shall be appropriated to the Illinois Department of Revenue to
4pay costs incurred by the Department in administering and
5enforcing the Tax Increment Allocation Redevelopment Act.
6Appropriations from the Illinois Tax Increment Fund shall also
7be made for proportional distributions to municipalities. If no
8appropriations are made during any fiscal year for distribution
9to municipalities, this Section shall constitute an
10irrevocable and continuing appropriation for the distribution
11of those funds, including those funds transferred under
12subsection (b) of this Section, in accordance with the
13provisions of the Tax Increment Allocation Redevelopment Act.
14Interest and other earnings accruing or received upon amounts
15in the Illinois Tax Increment Fund shall be credited to and
16paid into the Illinois Tax Increment Fund, and shall be used to
17pay amounts owing to eligible municipalities pursuant to
18Sections 11-74.4-8a and 11-74.4-3(i), but only to the extent
19there are not otherwise sufficient funds in such Illinois Tax
20Increment Fund to pay all amounts so due.
21    (b) Prior to January 31, 1993, the Comptroller and the
22Treasurer shall transfer $9,000,000 from the General Revenue
23Fund to the Illinois Tax Increment Fund for distribution to
24municipalities within 60 days after the effective date of this
25amendatory Act of 1993.
26    (c) Notwithstanding any other provision of law, on December

 

 

09800SB1329ham002- 25 -LRB098 06018 JWD 46655 a

131, 2013, or as soon thereafter as practical, the State
2Comptroller shall direct and the State Treasurer shall transfer
3the remaining balance from the Illinois Tax Increment Fund into
4the General Revenue Fund. Upon completion of the transfers, the
5Illinois Tax Increment Fund is dissolved, and any future
6deposits due to that Fund and any outstanding obligations or
7liabilities of that Fund pass to the General Revenue Fund.
8(Source: P.A. 87-14; 87-1258; 87-1272.)
 
9    (30 ILCS 105/6z-63)
10    Sec. 6z-63. The Professional Services Fund.
11    (a) The Professional Services Fund is created as a
12revolving fund in the State treasury. The following moneys
13shall be deposited into the Fund:
14        (1) amounts authorized for transfer to the Fund from
15    the General Revenue Fund and other State funds (except for
16    funds classified by the Comptroller as federal trust funds
17    or State trust funds) pursuant to State law or Executive
18    Order;
19        (2) federal funds received by the Department of Central
20    Management Services (the "Department") as a result of
21    expenditures from the Fund;
22        (3) interest earned on moneys in the Fund; and
23        (4) receipts or inter-fund transfers resulting from
24    billings issued by the Department to State agencies for the
25    cost of professional services rendered by the Department

 

 

09800SB1329ham002- 26 -LRB098 06018 JWD 46655 a

1    that are not compensated through the specific fund
2    transfers authorized by this Section.
3    (b) Moneys in the Fund may be used by the Department for
4reimbursement or payment for:
5        (1) providing professional services to State agencies
6    or other State entities;
7        (2) rendering other services to State agencies at the
8    Governor's direction or to other State entities upon
9    agreement between the Director of Central Management
10    Services and the appropriate official or governing body of
11    the other State entity; or
12        (3) providing for payment of administrative and other
13    expenses incurred by the Department in providing
14    professional services.
15    (c) State agencies or other State entities may direct the
16Comptroller to process inter-fund transfers or make payment
17through the voucher and warrant process to the Professional
18Services Fund in satisfaction of billings issued under
19subsection (a) of this Section.
20    (d) Reconciliation. For the fiscal year beginning on July
211, 2004 only, the Director of Central Management Services (the
22"Director") shall order that each State agency's payments and
23transfers made to the Fund be reconciled with actual Fund costs
24for professional services provided by the Department on no less
25than an annual basis. The Director may require reports from
26State agencies as deemed necessary to perform this

 

 

09800SB1329ham002- 27 -LRB098 06018 JWD 46655 a

1reconciliation.
2    (e) The following amounts are authorized for transfer into
3the Professional Services Fund for the fiscal year beginning
4July 1, 2004:
5    General Revenue Fund...........................$5,440,431
6    Road Fund........................................$814,468
7    Motor Fuel Tax Fund..............................$263,500
8    Child Support Administrative Fund................$234,013
9    Professions Indirect Cost Fund...................$276,800
10    Capital Development Board Revolving Fund.........$207,610
11    Bank & Trust Company Fund........................$200,214
12    State Lottery Fund...............................$193,691
13    Insurance Producer Administration Fund...........$174,672
14    Insurance Financial Regulation Fund..............$168,327
15    Illinois Clean Water Fund........................$124,675
16    Clean Air Act (CAA) Permit Fund...................$91,803
17    Statistical Services Revolving Fund...............$90,959
18    Financial Institution Fund.......................$109,428
19    Horse Racing Fund.................................$71,127
20    Health Insurance Reserve Fund.....................$66,577
21    Solid Waste Management Fund.......................$61,081
22    Guardianship and Advocacy Fund.....................$1,068
23    Agricultural Premium Fund............................$493
24    Wildlife and Fish Fund...............................$247
25    Radiation Protection Fund.........................$33,277
26    Nuclear Safety Emergency Preparedness Fund........$25,652

 

 

09800SB1329ham002- 28 -LRB098 06018 JWD 46655 a

1    Tourism Promotion Fund............................$6,814
2    All of these transfers shall be made on July 1, 2004, or as
3soon thereafter as practical. These transfers shall be made
4notwithstanding any other provision of State law to the
5contrary.
6    (e-5) Notwithstanding any other provision of State law to
7the contrary, on or after July 1, 2005 and through June 30,
82006, in addition to any other transfers that may be provided
9for by law, at the direction of and upon notification from the
10Director of Central Management Services, the State Comptroller
11shall direct and the State Treasurer shall transfer amounts
12into the Professional Services Fund from the designated funds
13not exceeding the following totals:
14    Food and Drug Safety Fund..........................$3,249
15    Financial Institution Fund........................$12,942
16    General Professions Dedicated Fund.................$8,579
17    Illinois Department of Agriculture
18        Laboratory Services Revolving Fund...........$1,963
19    Illinois Veterans' Rehabilitation Fund............$11,275
20    State Boating Act Fund............................$27,000
21    State Parks Fund..................................$22,007
22    Agricultural Premium Fund.........................$59,483
23    Fire Prevention Fund..............................$29,862
24    Mental Health Fund................................$78,213
25    Illinois State Pharmacy Disciplinary Fund..........$2,744
26    Radiation Protection Fund.........................$16,034

 

 

09800SB1329ham002- 29 -LRB098 06018 JWD 46655 a

1    Solid Waste Management Fund.......................$37,669
2    Illinois Gaming Law Enforcement Fund...............$7,260
3    Subtitle D Management Fund.........................$4,659
4    Illinois State Medical Disciplinary Fund...........$8,602
5    Department of Children and
6        Family Services Training Fund.................$29,906
7    Facility Licensing Fund............................$1,083
8    Youth Alcoholism and Substance
9        Abuse Prevention Fund..........................$2,783
10    Plugging and Restoration Fund......................$1,105
11    State Crime Laboratory Fund........................$1,353
12    Motor Vehicle Theft Prevention Trust Fund..........$9,190
13    Weights and Measures Fund..........................$4,932
14    Solid Waste Management Revolving
15        Loan Fund......................................$2,735
16    Illinois School Asbestos Abatement Fund............$2,166
17    Violence Prevention Fund...........................$5,176
18    Capital Development Board Revolving Fund..........$14,777
19    DCFS Children's Services Fund..................$1,256,594
20    State Police DUI Fund..............................$1,434
21    Illinois Health Facilities Planning Fund...........$3,191
22    Emergency Public Health Fund.......................$7,996
23    Fair and Exposition Fund...........................$3,732
24    Nursing Dedicated and Professional Fund............$5,792
25    Optometric Licensing and Disciplinary Board Fund...$1,032
26    Underground Resources Conservation Enforcement Fund.$1,221

 

 

09800SB1329ham002- 30 -LRB098 06018 JWD 46655 a

1    State Rail Freight Loan Repayment Fund.............$6,434
2    Drunk and Drugged Driving Prevention Fund..........$5,473
3    Illinois Affordable Housing Trust Fund...........$118,222
4    Community Water Supply Laboratory Fund............$10,021
5    Used Tire Management Fund.........................$17,524
6    Natural Areas Acquisition Fund....................$15,501
7    Open Space Lands Acquisition
8        and Development Fund..........................$49,105
9    Working Capital Revolving Fund...................$126,344
10    State Garage Revolving Fund.......................$92,513
11    Statistical Services Revolving Fund..............$181,949
12    Paper and Printing Revolving Fund..................$3,632
13    Air Transportation Revolving Fund..................$1,969
14    Communications Revolving Fund....................$304,278
15    Environmental Laboratory Certification Fund........$1,357
16    Public Health Laboratory Services Revolving Fund...$5,892
17    Provider Inquiry Trust Fund........................$1,742
18    Lead Poisoning Screening,
19        Prevention, and Abatement Fund.................$8,200
20    Drug Treatment Fund...............................$14,028
21    Feed Control Fund..................................$2,472
22    Plumbing Licensure and Program Fund................$3,521
23    Insurance Premium Tax Refund Fund..................$7,872
24    Tax Compliance and Administration Fund.............$5,416
25    Appraisal Administration Fund......................$2,924
26    Trauma Center Fund................................$40,139

 

 

09800SB1329ham002- 31 -LRB098 06018 JWD 46655 a

1    Alternate Fuels Fund...............................$1,467
2    Illinois State Fair Fund..........................$13,844
3    State Asset Forfeiture Fund........................$8,210
4    Federal Asset Forfeiture Fund......................$6,471
5    Department of Corrections Reimbursement
6        and Education Fund............................$78,965
7    Health Facility Plan Review Fund...................$3,444
8    LEADS Maintenance Fund.............................$6,075
9    State Offender DNA Identification
10        System Fund....................................$1,712
11    Illinois Historic Sites Fund.......................$4,511
12    Public Pension Regulation Fund.....................$2,313
13    Workforce, Technology, and Economic
14        Development Fund...............................$5,357
15    Renewable Energy Resources Trust Fund.............$29,920
16    Energy Efficiency Trust Fund.......................$8,368
17    Pesticide Control Fund.............................$6,687
18    Conservation 2000 Fund............................$30,764
19    Wireless Carrier Reimbursement Fund...............$91,024
20    International Tourism Fund........................$13,057
21    Public Transportation Fund.......................$701,837
22    Horse Racing Fund.................................$18,589
23    Death Certificate Surcharge Fund...................$1,901
24    State Police Wireless Service
25        Emergency Fund.................................$1,012
26    Downstate Public Transportation Fund.............$112,085

 

 

09800SB1329ham002- 32 -LRB098 06018 JWD 46655 a

1    Motor Carrier Safety Inspection Fund...............$6,543
2    State Police Whistleblower Reward
3        and Protection Fund............................$1,894
4    Illinois Standardbred Breeders Fund................$4,412
5    Illinois Thoroughbred Breeders Fund................$6,635
6    Illinois Clean Water Fund.........................$17,579
7    Independent Academic Medical Center Fund...........$5,611
8    Child Support Administrative Fund................$432,527
9    Corporate Headquarters Relocation
10        Assistance Fund................................$4,047
11    Local Initiative Fund.............................$58,762
12    Tourism Promotion Fund............................$88,072
13    Digital Divide Elimination Fund...................$11,593
14    Presidential Library and Museum Operating Fund.....$4,624
15    Metro-East Public Transportation Fund.............$47,787
16    Medical Special Purposes Trust Fund...............$11,779
17    Dram Shop Fund....................................$11,317
18    Illinois State Dental Disciplinary Fund............$1,986
19    Hazardous Waste Research Fund......................$1,333
20    Real Estate License Administration Fund...........$10,886
21    Traffic and Criminal Conviction
22        Surcharge Fund................................$44,798
23    Criminal Justice Information
24        Systems Trust Fund.............................$5,693
25    Design Professionals Administration
26        and Investigation Fund.........................$2,036

 

 

09800SB1329ham002- 33 -LRB098 06018 JWD 46655 a

1    State Surplus Property Revolving Fund..............$6,829
2    Illinois Forestry Development Fund.................$7,012
3    State Police Services Fund........................$47,072
4    Youth Drug Abuse Prevention Fund...................$1,299
5    Metabolic Screening and Treatment Fund............$15,947
6    Insurance Producer Administration Fund............$30,870
7    Coal Technology Development Assistance Fund.......$43,692
8    Rail Freight Loan Repayment Fund...................$1,016
9    Low-Level Radioactive Waste
10        Facility Development and Operation Fund......$1,989
11    Environmental Protection Permit and Inspection Fund.$32,125
12    Park and Conservation Fund........................$41,038
13    Local Tourism Fund................................$34,492
14    Illinois Capital Revolving Loan Fund..............$10,624
15    Illinois Equity Fund...............................$1,929
16    Large Business Attraction Fund.....................$5,554
17    Illinois Beach Marina Fund.........................$5,053
18    International and Promotional Fund.................$1,466
19    Public Infrastructure Construction
20        Loan Revolving Fund............................$3,111
21    Insurance Financial Regulation Fund...............$42,575
22    Total                                         $4,975,487
23    (e-7) Notwithstanding any other provision of State law to
24the contrary, on or after July 1, 2006 and through June 30,
252007, in addition to any other transfers that may be provided
26for by law, at the direction of and upon notification from the

 

 

09800SB1329ham002- 34 -LRB098 06018 JWD 46655 a

1Director of Central Management Services, the State Comptroller
2shall direct and the State Treasurer shall transfer amounts
3into the Professional Services Fund from the designated funds
4not exceeding the following totals:
5    Food and Drug Safety Fund..........................$3,300
6    Financial Institution Fund........................$13,000
7    General Professions Dedicated Fund.................$8,600
8    Illinois Department of Agriculture
9        Laboratory Services Revolving Fund.............$2,000
10    Illinois Veterans' Rehabilitation Fund............$11,300
11    State Boating Act Fund............................$27,200
12    State Parks Fund..................................$22,100
13    Agricultural Premium Fund.........................$59,800
14    Fire Prevention Fund..............................$30,000
15    Mental Health Fund................................$78,700
16    Illinois State Pharmacy Disciplinary Fund..........$2,800
17    Radiation Protection Fund.........................$16,100
18    Solid Waste Management Fund.......................$37,900
19    Illinois Gaming Law Enforcement Fund...............$7,300
20    Subtitle D Management Fund.........................$4,700
21    Illinois State Medical Disciplinary Fund...........$8,700
22    Facility Licensing Fund............................$1,100
23    Youth Alcoholism and
24        Substance Abuse Prevention Fund................$2,800
25    Plugging and Restoration Fund......................$1,100
26    State Crime Laboratory Fund........................$1,400

 

 

09800SB1329ham002- 35 -LRB098 06018 JWD 46655 a

1    Motor Vehicle Theft Prevention Trust Fund..........$9,200
2    Weights and Measures Fund..........................$5,000
3    Illinois School Asbestos Abatement Fund............$2,200
4    Violence Prevention Fund...........................$5,200
5    Capital Development Board Revolving Fund..........$14,900
6    DCFS Children's Services Fund..................$1,294,000
7    State Police DUI Fund..............................$1,400
8    Illinois Health Facilities Planning Fund...........$3,200
9    Emergency Public Health Fund.......................$8,000
10    Fair and Exposition Fund...........................$3,800
11    Nursing Dedicated and Professional Fund............$5,800
12    Optometric Licensing and Disciplinary Board Fund...$1,000
13    Underground Resources Conservation
14        Enforcement Fund...............................$1,200
15    State Rail Freight Loan Repayment Fund.............$6,500
16    Drunk and Drugged Driving Prevention Fund..........$5,500
17    Illinois Affordable Housing Trust Fund...........$118,900
18    Community Water Supply Laboratory Fund............$10,100
19    Used Tire Management Fund.........................$17,600
20    Natural Areas Acquisition Fund....................$15,600
21    Open Space Lands Acquisition
22        and Development Fund..........................$49,400
23    Working Capital Revolving Fund...................$127,100
24    State Garage Revolving Fund.......................$93,100
25    Statistical Services Revolving Fund..............$183,000
26    Paper and Printing Revolving Fund..................$3,700

 

 

09800SB1329ham002- 36 -LRB098 06018 JWD 46655 a

1    Air Transportation Revolving Fund..................$2,000
2    Communications Revolving Fund....................$306,100
3    Environmental Laboratory Certification Fund........$1,400
4    Public Health Laboratory Services
5        Revolving Fund.................................$5,900
6    Provider Inquiry Trust Fund........................$1,800
7    Lead Poisoning Screening, Prevention,
8        and Abatement Fund.............................$8,200
9    Drug Treatment Fund...............................$14,100
10    Feed Control Fund..................................$2,500
11    Plumbing Licensure and Program Fund................$3,500
12    Insurance Premium Tax Refund Fund..................$7,900
13    Tax Compliance and Administration Fund.............$5,400
14    Appraisal Administration Fund......................$2,900
15    Trauma Center Fund................................$40,400
16    Alternate Fuels Fund..............................$1,500
17    Illinois State Fair Fund..........................$13,900
18    State Asset Forfeiture Fund........................$8,300
19    Department of Corrections
20        Reimbursement and Education Fund..............$79,400
21    Health Facility Plan Review Fund...................$3,500
22    LEADS Maintenance Fund.............................$6,100
23    State Offender DNA Identification System Fund......$1,700
24    Illinois Historic Sites Fund.......................$4,500
25    Public Pension Regulation Fund.....................$2,300
26    Workforce, Technology, and Economic

 

 

09800SB1329ham002- 37 -LRB098 06018 JWD 46655 a

1        Development Fund...............................$5,400
2    Renewable Energy Resources Trust Fund.............$30,100
3    Energy Efficiency Trust Fund.......................$8,400
4    Pesticide Control Fund.............................$6,700
5    Conservation 2000 Fund............................$30,900
6    Wireless Carrier Reimbursement Fund...............$91,600
7    International Tourism Fund........................$13,100
8    Public Transportation Fund.......................$705,900
9    Horse Racing Fund.................................$18,700
10    Death Certificate Surcharge Fund...................$1,900
11    State Police Wireless Service Emergency Fund.......$1,000
12    Downstate Public Transportation Fund.............$112,700
13    Motor Carrier Safety Inspection Fund...............$6,600
14    State Police Whistleblower
15        Reward and Protection Fund.....................$1,900
16    Illinois Standardbred Breeders Fund................$4,400
17    Illinois Thoroughbred Breeders Fund................$6,700
18    Illinois Clean Water Fund.........................$17,700
19    Child Support Administrative Fund................$435,100
20    Tourism Promotion Fund............................$88,600
21    Digital Divide Elimination Fund...................$11,700
22    Presidential Library and Museum Operating Fund.....$4,700
23    Metro-East Public Transportation Fund.............$48,100
24    Medical Special Purposes Trust Fund...............$11,800
25    Dram Shop Fund....................................$11,400
26    Illinois State Dental Disciplinary Fund............$2,000

 

 

09800SB1329ham002- 38 -LRB098 06018 JWD 46655 a

1    Hazardous Waste Research Fund......................$1,300
2    Real Estate License Administration Fund...........$10,900
3    Traffic and Criminal Conviction Surcharge Fund....$45,100
4    Criminal Justice Information Systems Trust Fund....$5,700
5    Design Professionals Administration
6        and Investigation Fund.........................$2,000
7    State Surplus Property Revolving Fund..............$6,900
8    State Police Services Fund........................$47,300
9    Youth Drug Abuse Prevention Fund...................$1,300
10    Metabolic Screening and Treatment Fund............$16,000
11    Insurance Producer Administration Fund............$31,100
12    Coal Technology Development Assistance Fund.......$43,900
13    Low-Level Radioactive Waste Facility
14        Development and Operation Fund.................$2,000
15    Environmental Protection Permit
16        and Inspection Fund...........................$32,300
17    Park and Conservation Fund........................$41,300
18    Local Tourism Fund................................$34,700
19    Illinois Capital Revolving Loan Fund..............$10,700
20    Illinois Equity Fund...............................$1,900
21    Large Business Attraction Fund.....................$5,600
22    Illinois Beach Marina Fund.........................$5,100
23    International and Promotional Fund.................$1,500
24    Public Infrastructure Construction
25        Loan Revolving Fund............................$3,100
26    Insurance Financial Regulation Fund..............$42,800

 

 

09800SB1329ham002- 39 -LRB098 06018 JWD 46655 a

1    Total                                         $4,918,200
2    (e-10) Notwithstanding any other provision of State law to
3the contrary and in addition to any other transfers that may be
4provided for by law, on the first day of each calendar quarter
5of the fiscal year beginning July 1, 2005, or as soon as may be
6practical thereafter, the State Comptroller shall direct and
7the State Treasurer shall transfer from each designated fund
8into the Professional Services Fund amounts equal to one-fourth
9of each of the following totals:
10    General Revenue Fund...........................$4,440,000
11    Road Fund......................................$5,324,411
12    Total                                         $9,764,411
13    (e-15) Notwithstanding any other provision of State law to
14the contrary and in addition to any other transfers that may be
15provided for by law, the State Comptroller shall direct and the
16State Treasurer shall transfer from the funds specified into
17the Professional Services Fund according to the schedule
18specified herein as follows:
19    General Revenue Fund..........................$4,466,000
20    Road Fund.....................................$5,355,500
21    Total                                         $9,821,500
22    One-fourth of the specified amount shall be transferred on
23each of July 1 and October 1, 2006, or as soon as may be
24practical thereafter, and one-half of the specified amount
25shall be transferred on January 1, 2007, or as soon as may be
26practical thereafter.

 

 

09800SB1329ham002- 40 -LRB098 06018 JWD 46655 a

1    (e-20) Notwithstanding any other provision of State law to
2the contrary, on or after July 1, 2010 and through June 30,
32011, in addition to any other transfers that may be provided
4for by law, at the direction of and upon notification from the
5Director of Central Management Services, the State Comptroller
6shall direct and the State Treasurer shall transfer amounts
7into the Professional Services Fund from the designated funds
8not exceeding the following totals:
9    Grade Crossing Protection Fund...................$55,300
10    Financial Institution Fund.......................$10,000
11    General Professions Dedicated Fund...............$11,600
12    Illinois Veterans' Rehabilitation Fund...........$10,800
13    State Boating Act Fund...........................$23,500
14    State Parks Fund.................................$21,200
15    Agricultural Premium Fund........................$55,400
16    Fire Prevention Fund.............................$46,100
17    Mental Health Fund...............................$45,200
18    Illinois State Pharmacy Disciplinary Fund...........$300
19    Radiation Protection Fund........................$12,900
20    Solid Waste Management Fund......................$48,100
21    Illinois Gaming Law Enforcement Fund..............$2,900
22    Subtitle D Management Fund........................$6,300
23    Illinois State Medical Disciplinary Fund..........$9,200
24    Weights and Measures Fund.........................$6,700
25    Violence Prevention Fund..........................$4,000
26    Capital Development Board Revolving Fund..........$7,900

 

 

09800SB1329ham002- 41 -LRB098 06018 JWD 46655 a

1    DCFS Children's Services Fund...................$804,800
2    Illinois Health Facilities Planning Fund..........$4,000
3    Emergency Public Health Fund......................$7,600
4    Nursing Dedicated and Professional Fund...........$5,600
5    State Rail Freight Loan Repayment Fund............$1,700
6    Drunk and Drugged Driving Prevention Fund.........$4,600
7    Community Water Supply Laboratory Fund............$3,100
8    Used Tire Management Fund........................$15,200
9    Natural Areas Acquisition Fund...................$33,400
10    Open Space Lands Acquisition
11        and Development Fund.........................$62,100
12    Working Capital Revolving Fund...................$91,700
13    State Garage Revolving Fund......................$89,600
14    Statistical Services Revolving Fund.............$277,700
15    Communications Revolving Fund...................$248,100
16    Facilities Management Revolving Fund............$472,600
17    Public Health Laboratory Services
18        Revolving Fund................................$5,900
19    Lead Poisoning Screening, Prevention,
20        and Abatement Fund............................$7,900
21    Drug Treatment Fund...............................$8,700
22    Tax Compliance and Administration Fund............$8,300
23    Trauma Center Fund...............................$34,800
24    Illinois State Fair Fund.........................$12,700
25    Department of Corrections
26        Reimbursement and Education Fund.............$77,600

 

 

09800SB1329ham002- 42 -LRB098 06018 JWD 46655 a

1    Illinois Historic Sites Fund......................$4,200
2    Pesticide Control Fund............................$7,000
3    Partners for Conservation Fund...................$25,000
4    International Tourism Fund.......................$14,100
5    Horse Racing Fund................................$14,800
6    Motor Carrier Safety Inspection Fund..............$4,500
7    Illinois Standardbred Breeders Fund...............$3,400
8    Illinois Thoroughbred Breeders Fund...............$5,200
9    Illinois Clean Water Fund........................$19,400
10    Child Support Administrative Fund...............$398,000
11    Tourism Promotion Fund...........................$75,300
12    Digital Divide Elimination Fund..................$11,800
13    Presidential Library and Museum Operating Fund...$25,900
14    Medical Special Purposes Trust Fund..............$10,800
15    Dram Shop Fund...................................$12,700
16    Cycle Rider Safety Training Fund..................$7,100
17    State Police Services Fund.......................$43,600
18    Metabolic Screening and Treatment Fund...........$23,900
19    Insurance Producer Administration Fund...........$16,800
20    Coal Technology Development Assistance Fund......$43,700
21    Environmental Protection Permit
22        and Inspection Fund..........................$21,600
23    Park and Conservation Fund.......................$38,100
24    Local Tourism Fund...............................$31,800
25    Illinois Capital Revolving Loan Fund..............$5,800
26    Large Business Attraction Fund......................$300

 

 

09800SB1329ham002- 43 -LRB098 06018 JWD 46655 a

1    Adeline Jay Geo-Karis Illinois
2        Beach Marina Fund.............................$5,000
3    Insurance Financial Regulation Fund..............$23,000
4    Total                                         $3,547,900
5    (e-25) Notwithstanding any other provision of State law to
6the contrary and in addition to any other transfers that may be
7provided for by law, the State Comptroller shall direct and the
8State Treasurer shall transfer from the funds specified into
9the Professional Services Fund according to the schedule
10specified as follows:
11    General Revenue Fund..........................$4,600,000
12    Road Fund.....................................$4,852,500
13    Total                                         $9,452,500
14    One fourth of the specified amount shall be transferred on
15each of July 1 and October 1, 2010, or as soon as may be
16practical thereafter, and one half of the specified amount
17shall be transferred on January 1, 2011, or as soon as may be
18practical thereafter.
19    (e-30) Notwithstanding any other provision of State law to
20the contrary and in addition to any other transfers that may be
21provided for by law, the State Comptroller shall direct and the
22State Treasurer shall transfer from the funds specified into
23the Professional Services Fund according to the schedule
24specified as follows:
25    General Revenue Fund..........................$4,600,000
26    One-fourth of the specified amount shall be transferred on

 

 

09800SB1329ham002- 44 -LRB098 06018 JWD 46655 a

1each of July 1 and October 1, 2011, or as soon as may be
2practical thereafter, and one-half of the specified amount
3shall be transferred on January 1, 2012, or as soon as may be
4practical thereafter.
5    (e-35) Notwithstanding any other provision of State law to
6the contrary, on or after July 1, 2013 and through June 30,
72014, in addition to any other transfers that may be provided
8for by law, at the direction of and upon notification from the
9Director of Central Management Services, the State Comptroller
10shall direct and the State Treasurer shall transfer amounts
11into the Professional Services Fund from the designated funds
12not exceeding the following totals:
13    Financial Institution Fund.........................$2,500
14    General Professions Dedicated Fund.................$2,000
15    Illinois Veterans' Rehabilitation Fund.............$2,300
16    State Boating Act Fund.............................$5,500
17    State Parks Fund...................................$4,800
18    Agricultural Premium Fund..........................$9,900
19    Fire Prevention Fund..............................$10,300
20    Mental Health Fund................................$14,000
21    Illinois State Pharmacy Disciplinary Fund............$600
22    Radiation Protection Fund..........................$3,400
23    Solid Waste Management Fund........................$7,600
24    Illinois Gaming Law Enforcement Fund.................$800
25    Subtitle D Management Fund...........................$700
26    Illinois State Medical Disciplinary Fund...........$2,000

 

 

09800SB1329ham002- 45 -LRB098 06018 JWD 46655 a

1    Weights and Measures Fund.........................$20,300
2    ICJIA Violence Prevention Fund.......................$900
3    Capital Development Board Revolving Fund...........$3,100
4    DCFS Children's Services Fund....................$175,500
5    Illinois Health Facilities Planning Fund.............$800
6    Emergency Public Health Fund.......................$1,400
7    Nursing Dedicated and Professional Fund............$1,200
8    State Rail Freight Loan Repayment Fund.............$2,300
9    Drunk and Drugged Driving Prevention Fund............$800
10    Community Water Supply Laboratory Fund...............$500
11    Used Tire Management Fund..........................$2,700
12    Natural Areas Acquisition Fund.....................$3,000
13    Open Space Lands Acquisition and Development Fund..$7,300
14    Working Capital Revolving Fund....................$22,900
15    State Garage Revolving Fund.......................$22,100
16    Statistical Services Revolving Fund...............$67,100
17        Communications Revolving Fund.................$56,900
18    Facilities Management Revolving Fund..............$84,400
19    Public Health Laboratory Services Revolving Fund ....$300
20    Lead Poisoning Screening, Prevention, and
21        Abatement Fund.................................$1,300
22    Tax Compliance and Administration Fund.............$1,700
23    Illinois State Fair Fund...........................$2,300
24    Department of Corrections Reimbursement
25        and Education Fund............................$14,700
26    Illinois Historic Sites Fund.........................$900

 

 

09800SB1329ham002- 46 -LRB098 06018 JWD 46655 a

1    Pesticide Control Fund.............................$2,000
2    Partners for Conservation Fund.....................$3,300
3    International Tourism Fund.........................$1,200
4    Horse Racing Fund..................................$3,100
5    Motor Carrier Safety Inspection Fund...............$1,000
6    Illinois Thoroughbred Breeders Fund................$1,000
7    Illinois Clean Water Fund..........................$7,400
8    Child Support Administrative Fund.................$82,100
9    Tourism Promotion Fund............................$15,200
10    Presidential Library and Museum
11        Operating Fund.................................$4,600
12    Dram Shop Fund.....................................$3,200
13    Cycle Rider Safety Training Fund...................$2,100
14    State Police Services Fund.........................$8,500
15    Metabolic Screening and Treatment Fund.............$6,000
16    Insurance Producer Administration Fund.............$6,700
17    Coal Technology Development Assistance Fund........$6,900
18    Environmental Protection Permit
19        and Inspection Fund ...........................$3,800
20    Park and Conservation Fund.........................$7,500
21    Local Tourism Fund.................................$5,100
22    Illinois Capital Revolving Loan Fund.................$400
23    Adeline Jay Geo-Karis Illinois
24        Beach Marina Fund ...............................$500
25    Insurance Financial Regulation Fund................$8,200
26    Total                                            $740,600

 

 

09800SB1329ham002- 47 -LRB098 06018 JWD 46655 a

1    (e-40) Notwithstanding any other provision of State law to
2the contrary and in addition to any other transfers that may be
3provided for by law, the State Comptroller shall direct and the
4State Treasurer shall transfer from the funds specified into
5the Professional Services Fund according to the schedule
6specified as follows:
7    General Revenue Fund...........................$6,000,000
8    Road Fund......................................$1,161,700
9    Total                                           $7,161,700
10    (f) The term "professional services" means services
11rendered on behalf of State agencies and other State entities
12pursuant to Section 405-293 of the Department of Central
13Management Services Law of the Civil Administrative Code of
14Illinois.
15(Source: P.A. 96-959, eff. 7-1-10; 97-641, eff. 12-19-11.)
 
16    (30 ILCS 105/6z-70)
17    Sec. 6z-70. The Secretary of State Identification Security
18and Theft Prevention Fund.
19    (a) The Secretary of State Identification Security and
20Theft Prevention Fund is created as a special fund in the State
21treasury. The Fund shall consist of any fund transfers, grants,
22fees, or moneys from other sources received for the purpose of
23funding identification security and theft prevention measures.
24    (b) All moneys in the Secretary of State Identification
25Security and Theft Prevention Fund shall be used, subject to

 

 

09800SB1329ham002- 48 -LRB098 06018 JWD 46655 a

1appropriation, for any costs related to implementing
2identification security and theft prevention measures.
3    (c) Notwithstanding any other provision of State law to the
4contrary, on or after July 1, 2007, and until June 30, 2008, in
5addition to any other transfers that may be provided for by
6law, at the direction of and upon notification of the Secretary
7of State, the State Comptroller shall direct and the State
8Treasurer shall transfer amounts into the Secretary of State
9Identification Security and Theft Prevention Fund from the
10designated funds not exceeding the following totals:
11    Lobbyist Registration Administration Fund.......$100,000
12    Registered Limited Liability Partnership Fund....$75,000
13    Securities Investors Education Fund.............$500,000
14    Securities Audit and Enforcement Fund.........$5,725,000
15    Department of Business Services
16    Special Operations Fund.......................$3,000,000
17    Corporate Franchise Tax Refund Fund..........$3,000,000.
18    (d) Notwithstanding any other provision of State law to the
19contrary, on or after July 1, 2008, and until June 30, 2009, in
20addition to any other transfers that may be provided for by
21law, at the direction of and upon notification of the Secretary
22of State, the State Comptroller shall direct and the State
23Treasurer shall transfer amounts into the Secretary of State
24Identification Security and Theft Prevention Fund from the
25designated funds not exceeding the following totals:
26    Lobbyist Registration Administration Fund........$100,000

 

 

09800SB1329ham002- 49 -LRB098 06018 JWD 46655 a

1    Registered Limited Liability Partnership Fund.....$75,000
2    Securities Investors Education Fund..............$500,000
3    Securities Audit and Enforcement Fund..........$5,725,000
4    Department of Business Services
5        Special Operations Fund...................$3,000,000
6    Corporate Franchise Tax Refund Fund............$3,000,000
7    State Parking Facility Maintenance Fund.........$100,000
8    (e) Notwithstanding any other provision of State law to the
9contrary, on or after July 1, 2009, and until June 30, 2010, in
10addition to any other transfers that may be provided for by
11law, at the direction of and upon notification of the Secretary
12of State, the State Comptroller shall direct and the State
13Treasurer shall transfer amounts into the Secretary of State
14Identification Security and Theft Prevention Fund from the
15designated funds not exceeding the following totals:
16    Lobbyist Registration Administration Fund.......$100,000
17    Registered Limited Liability Partnership Fund...$175,000
18    Securities Investors Education Fund.............$750,000
19    Securities Audit and Enforcement Fund...........$750,000
20    Department of Business Services
21        Special Operations Fund...................$3,000,000
22    Corporate Franchise Tax Refund Fund...........$3,000,000
23    State Parking Facility Maintenance Fund.........$100,000
24    (f) Notwithstanding any other provision of State law to the
25contrary, on or after July 1, 2010, and until June 30, 2011, in
26addition to any other transfers that may be provided for by

 

 

09800SB1329ham002- 50 -LRB098 06018 JWD 46655 a

1law, at the direction of and upon notification of the Secretary
2of State, the State Comptroller shall direct and the State
3Treasurer shall transfer amounts into the Secretary of State
4Identification Security and Theft Prevention Fund from the
5designated funds not exceeding the following totals:
6    Registered Limited Liability Partnership Fund...$287,000
7    Securities Investors Education Board............$750,000
8    Securities Audit and Enforcement Fund...........$750,000
9    Department of Business Services Special
10        Operations Fund...........................$3,000,000
11    Corporate Franchise Tax Refund Fund...........$3,000,000
12    (g) Notwithstanding any other provision of State law to the
13contrary, on or after July 1, 2011, and until June 30, 2012, in
14addition to any other transfers that may be provided for by
15law, at the direction of and upon notification of the Secretary
16of State, the State Comptroller shall direct and the State
17Treasurer shall transfer amounts into the Secretary of State
18Identification Security and Theft Prevention Fund from the
19designated funds not exceeding the following totals:
20    Division of Corporations Registered
21        Limited Liability Partnership Fund...........$287,000
22    Securities Investors Education Fund..............$750,000
23    Securities Audit and Enforcement Fund..........$3,500,000
24    Department of Business Services
25        Special Operations Fund....................$3,000,000
26    Corporate Franchise Tax Refund Fund...........$3,000,000

 

 

09800SB1329ham002- 51 -LRB098 06018 JWD 46655 a

1    (h) Notwithstanding any other provision of State law to the
2contrary, on or after the effective date of this amendatory Act
3of the 98th General Assembly, and until June 30, 2014, in
4addition to any other transfers that may be provided for by
5law, at the direction of and upon notification from the
6Secretary of State, the State Comptroller shall direct and the
7State Treasurer shall transfer amounts into the Secretary of
8State Identification Security and Theft Prevention Fund from
9the designated funds not exceeding the following totals:
10    Division of Corporations Registered Limited
11        Liability Partnership Fund...................$287,000
12    Securities Investors Education Fund............$1,500,000
13    Department of Business Services Special Operations Fund
14..    $3,000,000
15    Securities Audit and Enforcement Fund..........$3,500,000
16    Corporate Franchise Tax Refund Fund............$3,000,000
17(Source: P.A. 96-45, eff. 7-15-09; 96-959, eff. 7-1-10; 97-72,
18eff. 7-1-11.)
 
19    (30 ILCS 105/6z-81)
20    Sec. 6z-81. Healthcare Provider Relief Fund.
21    (a) There is created in the State treasury a special fund
22to be known as the Healthcare Provider Relief Fund.
23    (b) The Fund is created for the purpose of receiving and
24disbursing moneys in accordance with this Section.
25Disbursements from the Fund shall be made only as follows:

 

 

09800SB1329ham002- 52 -LRB098 06018 JWD 46655 a

1        (1) Subject to appropriation, for payment by the
2    Department of Healthcare and Family Services or by the
3    Department of Human Services of medical bills and related
4    expenses, including administrative expenses, for which the
5    State is responsible under Titles XIX and XXI of the Social
6    Security Act, the Illinois Public Aid Code, the Children's
7    Health Insurance Program Act, the Covering ALL KIDS Health
8    Insurance Act, and the Long Term Acute Care Hospital
9    Quality Improvement Transfer Program Act.
10        (2) For repayment of funds borrowed from other State
11    funds or from outside sources, including interest thereon.
12    (c) The Fund shall consist of the following:
13        (1) Moneys received by the State from short-term
14    borrowing pursuant to the Short Term Borrowing Act on or
15    after the effective date of this amendatory Act of the 96th
16    General Assembly.
17        (2) All federal matching funds received by the Illinois
18    Department of Healthcare and Family Services as a result of
19    expenditures made by the Department that are attributable
20    to moneys deposited in the Fund.
21        (3) All federal matching funds received by the Illinois
22    Department of Healthcare and Family Services as a result of
23    federal approval of Title XIX State plan amendment
24    transmittal number 07-09.
25        (4) All other moneys received for the Fund from any
26    other source, including interest earned thereon.

 

 

09800SB1329ham002- 53 -LRB098 06018 JWD 46655 a

1        (5) All federal matching funds received by the Illinois
2    Department of Healthcare and Family Services as a result of
3    expenditures made by the Department for Medical Assistance
4    from the General Revenue Fund, the Tobacco Settlement
5    Recovery Fund, the Long-Term Care Provider Fund, and the
6    Drug Rebate Fund related to individuals eligible for
7    medical assistance pursuant to the Patient Protection and
8    Affordable Care Act (P.L. 111-148) and Section 5-2 of the
9    Illinois Public Aid Code.
10    (d) In addition to any other transfers that may be provided
11for by law, on the effective date of this amendatory Act of the
1297th General Assembly, or as soon thereafter as practical, the
13State Comptroller shall direct and the State Treasurer shall
14transfer the sum of $365,000,000 from the General Revenue Fund
15into the Healthcare Provider Relief Fund.
16    (e) In addition to any other transfers that may be provided
17for by law, on July 1, 2011, or as soon thereafter as
18practical, the State Comptroller shall direct and the State
19Treasurer shall transfer the sum of $160,000,000 from the
20General Revenue Fund to the Healthcare Provider Relief Fund.
21    (f) Notwithstanding any other State law to the contrary,
22and in addition to any other transfers that may be provided for
23by law, the State Comptroller shall order transferred and the
24State Treasurer shall transfer $500,000,000 to the Healthcare
25Provider Relief Fund from the General Revenue Fund in equal
26monthly installments of $100,000,000, with the first transfer

 

 

09800SB1329ham002- 54 -LRB098 06018 JWD 46655 a

1to be made on July 1, 2012, or as soon thereafter as practical,
2and with each of the remaining transfers to be made on August
31, 2012, September 1, 2012, October 1, 2012, and November 1,
42012, or as soon thereafter as practical. This transfer may
5assist the Department of Healthcare and Family Services in
6improving Medical Assistance bill processing timeframes or in
7meeting the possible requirements of Senate Bill 3397, or other
8similar legislation, of the 97th General Assembly should it
9become law.
10    (g) Notwithstanding any other State law to the contrary,
11and in addition to any other transfers that may be provided for
12by law, on July 1, 2013, or as soon thereafter as may be
13practical, the State Comptroller shall direct and the State
14Treasurer shall transfer the sum of $601,000,000 from the
15General Revenue Fund to the Healthcare Provider Relief Fund.
16(Source: P.A. 96-820, eff. 11-18-09; 96-1100, eff. 1-1-11;
1797-44, eff. 6-28-11; 97-641, eff. 12-19-11; 97-689, eff.
186-14-12; 97-732, eff. 6-30-12; revised 7-10-12.)
 
19    (30 ILCS 105/6z-93)
20    Sec. 6z-93. FY13/FY14 FY 13 Backlog Payment Fund. The
21FY13/FY14 FY 13 Backlog Payment Fund is created as a special
22fund in the State treasury. Beginning July 1, 2012 and on or
23before December 31, 2013 2012, the State Comptroller shall
24direct and the State Treasurer shall transfer funds from the
25FY13/FY14 FY 13 Backlog Payment Fund to the General Revenue

 

 

09800SB1329ham002- 55 -LRB098 06018 JWD 46655 a

1Fund as needed for the payment of vouchers and transfers to
2other State funds obligated in State fiscal years year 2012 and
32013, other than costs incurred for claims under the Medical
4Assistance Program.
5(Source: P.A. 97-732, eff. 6-30-12.)
 
6    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
7    Sec. 8.3. Money in the Road Fund shall, if and when the
8State of Illinois incurs any bonded indebtedness for the
9construction of permanent highways, be set aside and used for
10the purpose of paying and discharging annually the principal
11and interest on that bonded indebtedness then due and payable,
12and for no other purpose. The surplus, if any, in the Road Fund
13after the payment of principal and interest on that bonded
14indebtedness then annually due shall be used as follows:
15        first -- to pay the cost of administration of Chapters
16    2 through 10 of the Illinois Vehicle Code, except the cost
17    of administration of Articles I and II of Chapter 3 of that
18    Code; and
19        secondly -- for expenses of the Department of
20    Transportation for construction, reconstruction,
21    improvement, repair, maintenance, operation, and
22    administration of highways in accordance with the
23    provisions of laws relating thereto, or for any purpose
24    related or incident to and connected therewith, including
25    the separation of grades of those highways with railroads

 

 

09800SB1329ham002- 56 -LRB098 06018 JWD 46655 a

1    and with highways and including the payment of awards made
2    by the Illinois Workers' Compensation Commission under the
3    terms of the Workers' Compensation Act or Workers'
4    Occupational Diseases Act for injury or death of an
5    employee of the Division of Highways in the Department of
6    Transportation; or for the acquisition of land and the
7    erection of buildings for highway purposes, including the
8    acquisition of highway right-of-way or for investigations
9    to determine the reasonably anticipated future highway
10    needs; or for making of surveys, plans, specifications and
11    estimates for and in the construction and maintenance of
12    flight strips and of highways necessary to provide access
13    to military and naval reservations, to defense industries
14    and defense-industry sites, and to the sources of raw
15    materials and for replacing existing highways and highway
16    connections shut off from general public use at military
17    and naval reservations and defense-industry sites, or for
18    the purchase of right-of-way, except that the State shall
19    be reimbursed in full for any expense incurred in building
20    the flight strips; or for the operating and maintaining of
21    highway garages; or for patrolling and policing the public
22    highways and conserving the peace; or for the operating
23    expenses of the Department relating to the administration
24    of public transportation programs; or, during fiscal year
25    2012 only, for the purposes of a grant not to exceed
26    $8,500,000 to the Regional Transportation Authority on

 

 

09800SB1329ham002- 57 -LRB098 06018 JWD 46655 a

1    behalf of PACE for the purpose of ADA/Para-transit
2    expenses; or, during fiscal year 2013 only, for the
3    purposes of a grant not to exceed $3,825,000 to the
4    Regional Transportation Authority on behalf of PACE for the
5    purpose of ADA/Para-transit expenses; or, during fiscal
6    year 2014 only, for the purposes of a grant not to exceed
7    $3,825,000 to the Regional Transportation Authority on
8    behalf of PACE for the purpose of ADA/Para-transit
9    expenses; or for any of those purposes or any other purpose
10    that may be provided by law.
11    Appropriations for any of those purposes are payable from
12the Road Fund. Appropriations may also be made from the Road
13Fund for the administrative expenses of any State agency that
14are related to motor vehicles or arise from the use of motor
15vehicles.
16    Beginning with fiscal year 1980 and thereafter, no Road
17Fund monies shall be appropriated to the following Departments
18or agencies of State government for administration, grants, or
19operations; but this limitation is not a restriction upon
20appropriating for those purposes any Road Fund monies that are
21eligible for federal reimbursement;
22        1. Department of Public Health;
23        2. Department of Transportation, only with respect to
24    subsidies for one-half fare Student Transportation and
25    Reduced Fare for Elderly, except during fiscal year 2012
26    only when no more than $40,000,000 may be expended and

 

 

09800SB1329ham002- 58 -LRB098 06018 JWD 46655 a

1    except during fiscal year 2013 only when no more than
2    $17,570,300 may be expended and except during fiscal year
3    2014 only when no more than $17,570,000 may be expended;
4        3. Department of Central Management Services, except
5    for expenditures incurred for group insurance premiums of
6    appropriate personnel;
7        4. Judicial Systems and Agencies.
8    Beginning with fiscal year 1981 and thereafter, no Road
9Fund monies shall be appropriated to the following Departments
10or agencies of State government for administration, grants, or
11operations; but this limitation is not a restriction upon
12appropriating for those purposes any Road Fund monies that are
13eligible for federal reimbursement:
14        1. Department of State Police, except for expenditures
15    with respect to the Division of Operations;
16        2. Department of Transportation, only with respect to
17    Intercity Rail Subsidies, except during fiscal year 2012
18    only when no more than $40,000,000 may be expended and
19    except during fiscal year 2013 only when no more than
20    $26,000,000 may be expended and except during fiscal year
21    2014 only when no more than $38,000,000 may be expended,
22    and Rail Freight Services.
23    Beginning with fiscal year 1982 and thereafter, no Road
24Fund monies shall be appropriated to the following Departments
25or agencies of State government for administration, grants, or
26operations; but this limitation is not a restriction upon

 

 

09800SB1329ham002- 59 -LRB098 06018 JWD 46655 a

1appropriating for those purposes any Road Fund monies that are
2eligible for federal reimbursement: Department of Central
3Management Services, except for awards made by the Illinois
4Workers' Compensation Commission under the terms of the
5Workers' Compensation Act or Workers' Occupational Diseases
6Act for injury or death of an employee of the Division of
7Highways in the Department of Transportation.
8    Beginning with fiscal year 1984 and thereafter, no Road
9Fund monies shall be appropriated to the following Departments
10or agencies of State government for administration, grants, or
11operations; but this limitation is not a restriction upon
12appropriating for those purposes any Road Fund monies that are
13eligible for federal reimbursement:
14        1. Department of State Police, except not more than 40%
15    of the funds appropriated for the Division of Operations;
16        2. State Officers.
17    Beginning with fiscal year 1984 and thereafter, no Road
18Fund monies shall be appropriated to any Department or agency
19of State government for administration, grants, or operations
20except as provided hereafter; but this limitation is not a
21restriction upon appropriating for those purposes any Road Fund
22monies that are eligible for federal reimbursement. It shall
23not be lawful to circumvent the above appropriation limitations
24by governmental reorganization or other methods.
25Appropriations shall be made from the Road Fund only in
26accordance with the provisions of this Section.

 

 

09800SB1329ham002- 60 -LRB098 06018 JWD 46655 a

1    Money in the Road Fund shall, if and when the State of
2Illinois incurs any bonded indebtedness for the construction of
3permanent highways, be set aside and used for the purpose of
4paying and discharging during each fiscal year the principal
5and interest on that bonded indebtedness as it becomes due and
6payable as provided in the Transportation Bond Act, and for no
7other purpose. The surplus, if any, in the Road Fund after the
8payment of principal and interest on that bonded indebtedness
9then annually due shall be used as follows:
10        first -- to pay the cost of administration of Chapters
11    2 through 10 of the Illinois Vehicle Code; and
12        secondly -- no Road Fund monies derived from fees,
13    excises, or license taxes relating to registration,
14    operation and use of vehicles on public highways or to
15    fuels used for the propulsion of those vehicles, shall be
16    appropriated or expended other than for costs of
17    administering the laws imposing those fees, excises, and
18    license taxes, statutory refunds and adjustments allowed
19    thereunder, administrative costs of the Department of
20    Transportation, including, but not limited to, the
21    operating expenses of the Department relating to the
22    administration of public transportation programs, payment
23    of debts and liabilities incurred in construction and
24    reconstruction of public highways and bridges, acquisition
25    of rights-of-way for and the cost of construction,
26    reconstruction, maintenance, repair, and operation of

 

 

09800SB1329ham002- 61 -LRB098 06018 JWD 46655 a

1    public highways and bridges under the direction and
2    supervision of the State, political subdivision, or
3    municipality collecting those monies, or during fiscal
4    year 2012 only for the purposes of a grant not to exceed
5    $8,500,000 to the Regional Transportation Authority on
6    behalf of PACE for the purpose of ADA/Para-transit
7    expenses, or during fiscal year 2013 only for the purposes
8    of a grant not to exceed $3,825,000 to the Regional
9    Transportation Authority on behalf of PACE for the purpose
10    of ADA/Para-transit expenses, or during fiscal year 2014
11    only for the purposes of a grant not to exceed $3,825,000
12    to the Regional Transportation Authority on behalf of PACE
13    for the purpose of ADA/Para-transit expenses, and the costs
14    for patrolling and policing the public highways (by State,
15    political subdivision, or municipality collecting that
16    money) for enforcement of traffic laws. The separation of
17    grades of such highways with railroads and costs associated
18    with protection of at-grade highway and railroad crossing
19    shall also be permissible.
20    Appropriations for any of such purposes are payable from
21the Road Fund or the Grade Crossing Protection Fund as provided
22in Section 8 of the Motor Fuel Tax Law.
23    Except as provided in this paragraph, beginning with fiscal
24year 1991 and thereafter, no Road Fund monies shall be
25appropriated to the Department of State Police for the purposes
26of this Section in excess of its total fiscal year 1990 Road

 

 

09800SB1329ham002- 62 -LRB098 06018 JWD 46655 a

1Fund appropriations for those purposes unless otherwise
2provided in Section 5g of this Act. For fiscal years 2003,
32004, 2005, 2006, and 2007 only, no Road Fund monies shall be
4appropriated to the Department of State Police for the purposes
5of this Section in excess of $97,310,000. For fiscal year 2008
6only, no Road Fund monies shall be appropriated to the
7Department of State Police for the purposes of this Section in
8excess of $106,100,000. For fiscal year 2009 only, no Road Fund
9monies shall be appropriated to the Department of State Police
10for the purposes of this Section in excess of $114,700,000.
11Beginning in fiscal year 2010, no road fund moneys shall be
12appropriated to the Department of State Police. It shall not be
13lawful to circumvent this limitation on appropriations by
14governmental reorganization or other methods unless otherwise
15provided in Section 5g of this Act.
16    In fiscal year 1994, no Road Fund monies shall be
17appropriated to the Secretary of State for the purposes of this
18Section in excess of the total fiscal year 1991 Road Fund
19appropriations to the Secretary of State for those purposes,
20plus $9,800,000. It shall not be lawful to circumvent this
21limitation on appropriations by governmental reorganization or
22other method.
23    Beginning with fiscal year 1995 and thereafter, no Road
24Fund monies shall be appropriated to the Secretary of State for
25the purposes of this Section in excess of the total fiscal year
261994 Road Fund appropriations to the Secretary of State for

 

 

09800SB1329ham002- 63 -LRB098 06018 JWD 46655 a

1those purposes. It shall not be lawful to circumvent this
2limitation on appropriations by governmental reorganization or
3other methods.
4    Beginning with fiscal year 2000, total Road Fund
5appropriations to the Secretary of State for the purposes of
6this Section shall not exceed the amounts specified for the
7following fiscal years:
8    Fiscal Year 2000$80,500,000;
9    Fiscal Year 2001$80,500,000;
10    Fiscal Year 2002$80,500,000;
11    Fiscal Year 2003$130,500,000;
12    Fiscal Year 2004$130,500,000;
13    Fiscal Year 2005$130,500,000;
14    Fiscal Year 2006 $130,500,000;
15    Fiscal Year 2007 $130,500,000;
16    Fiscal Year 2008$130,500,000;
17    Fiscal Year 2009 $130,500,000.
18    For fiscal year 2010, no road fund moneys shall be
19appropriated to the Secretary of State.
20    Beginning in fiscal year 2011, moneys in the Road Fund
21shall be appropriated to the Secretary of State for the
22exclusive purpose of paying refunds due to overpayment of fees
23related to Chapter 3 of the Illinois Vehicle Code unless
24otherwise provided for by law.
25    It shall not be lawful to circumvent this limitation on
26appropriations by governmental reorganization or other

 

 

09800SB1329ham002- 64 -LRB098 06018 JWD 46655 a

1methods.
2    No new program may be initiated in fiscal year 1991 and
3thereafter that is not consistent with the limitations imposed
4by this Section for fiscal year 1984 and thereafter, insofar as
5appropriation of Road Fund monies is concerned.
6    Nothing in this Section prohibits transfers from the Road
7Fund to the State Construction Account Fund under Section 5e of
8this Act; nor to the General Revenue Fund, as authorized by
9this amendatory Act of the 93rd General Assembly.
10    The additional amounts authorized for expenditure in this
11Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
12shall be repaid to the Road Fund from the General Revenue Fund
13in the next succeeding fiscal year that the General Revenue
14Fund has a positive budgetary balance, as determined by
15generally accepted accounting principles applicable to
16government.
17    The additional amounts authorized for expenditure by the
18Secretary of State and the Department of State Police in this
19Section by this amendatory Act of the 94th General Assembly
20shall be repaid to the Road Fund from the General Revenue Fund
21in the next succeeding fiscal year that the General Revenue
22Fund has a positive budgetary balance, as determined by
23generally accepted accounting principles applicable to
24government.
25(Source: P.A. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72,
26eff. 7-1-11; 97-732, eff. 6-30-12.)
 

 

 

09800SB1329ham002- 65 -LRB098 06018 JWD 46655 a

1    (30 ILCS 105/8g-1)
2    Sec. 8g-1. FY13 fund transfers.
3    (a) In addition to any other transfers that may be provided
4for by law, on and after July 1, 2012 and until May 1, 2013, at
5the direction of and upon notification from the Governor, the
6State Comptroller shall direct and the State Treasurer shall
7transfer amounts not exceeding a total of $80,000,000 from the
8General Revenue Fund to the Tobacco Settlement Recovery Fund.
9Any amounts so transferred shall be retransferred by the State
10Comptroller and the State Treasurer from the Tobacco Settlement
11Recovery Fund to the General Revenue Fund at the direction of
12and upon notification from the Governor, but in any event on or
13before June 30, 2013.
14    (b) In addition to any other transfers that may be provided
15for by law, on and after July 1, 2013 and until May 1, 2014, at
16the direction of and upon notification from the Governor, the
17State Comptroller shall direct and the State Treasurer shall
18transfer amounts not exceeding a total of $80,000,000 from the
19General Revenue Fund to the Tobacco Settlement Recovery Fund.
20Any amounts so transferred shall be retransferred by the State
21Comptroller and the State Treasurer from the Tobacco Settlement
22Recovery Fund to the General Revenue Fund at the direction of
23and upon notification from the Governor, but in any event on or
24before June 30, 2014.
25    (c) In addition to any other transfers that may be provided

 

 

09800SB1329ham002- 66 -LRB098 06018 JWD 46655 a

1for by law, on July 1, 2013, or as soon thereafter as
2practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $1,400,000 from the General
4Revenue Fund to the ICJIA Violence Prevention Fund.
5    (d) In addition to any other transfers that may be provided
6for by law, on July 1, 2013, or as soon thereafter as
7practical, the State Comptroller shall direct and the State
8Treasurer shall transfer the sum of $1,500,000 from the General
9Revenue Fund to the Illinois Veterans Assistance Fund.
10    (e) In addition to any other transfers that may be provided
11for by law, on July 1, 2013, or as soon thereafter as
12practical, the State Comptroller shall direct and the State
13Treasurer shall transfer the sum of $500,000 from the General
14Revenue Fund to the Senior Citizens Real Estate Deferred Tax
15Revolving Fund.
16    (f) In addition to any other transfers that may be provided
17for by law, on July 1, 2013, or as soon thereafter as
18practical, the State Comptroller shall direct and the State
19Treasurer shall transfer the sum of $4,000,000 from the General
20Revenue Fund to the Digital Divide Elimination Fund.
21    (g) In addition to any other transfers that may be provided
22for by law, on July 1, 2013, or as soon thereafter as
23practical, the State Comptroller shall direct and the State
24Treasurer shall transfer the sum of $5,000,000 from the General
25Revenue Fund to the Communications Revolving Fund.
26    (h) In addition to any other transfers that may be provided

 

 

09800SB1329ham002- 67 -LRB098 06018 JWD 46655 a

1for by law, on July 1, 2013, or as soon thereafter as
2practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $9,800,000 from the General
4Revenue Fund to the Presidential Library and Museum Operating
5Fund.
6(Source: P.A. 97-732, eff. 6-30-12.)
 
7    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
8    Sec. 13.2. Transfers among line item appropriations.
9    (a) Transfers among line item appropriations from the same
10treasury fund for the objects specified in this Section may be
11made in the manner provided in this Section when the balance
12remaining in one or more such line item appropriations is
13insufficient for the purpose for which the appropriation was
14made.
15    (a-1) No transfers may be made from one agency to another
16agency, nor may transfers be made from one institution of
17higher education to another institution of higher education
18except as provided by subsection (a-4).
19    (a-2) Except as otherwise provided in this Section,
20transfers may be made only among the objects of expenditure
21enumerated in this Section, except that no funds may be
22transferred from any appropriation for personal services, from
23any appropriation for State contributions to the State
24Employees' Retirement System, from any separate appropriation
25for employee retirement contributions paid by the employer, nor

 

 

09800SB1329ham002- 68 -LRB098 06018 JWD 46655 a

1from any appropriation for State contribution for employee
2group insurance. During State fiscal year 2005, an agency may
3transfer amounts among its appropriations within the same
4treasury fund for personal services, employee retirement
5contributions paid by employer, and State Contributions to
6retirement systems; notwithstanding and in addition to the
7transfers authorized in subsection (c) of this Section, the
8fiscal year 2005 transfers authorized in this sentence may be
9made in an amount not to exceed 2% of the aggregate amount
10appropriated to an agency within the same treasury fund. During
11State fiscal year 2007, the Departments of Children and Family
12Services, Corrections, Human Services, and Juvenile Justice
13may transfer amounts among their respective appropriations
14within the same treasury fund for personal services, employee
15retirement contributions paid by employer, and State
16contributions to retirement systems. During State fiscal year
172010, the Department of Transportation may transfer amounts
18among their respective appropriations within the same treasury
19fund for personal services, employee retirement contributions
20paid by employer, and State contributions to retirement
21systems. During State fiscal years year 2010 and 2014 only, an
22agency may transfer amounts among its respective
23appropriations within the same treasury fund for personal
24services, employee retirement contributions paid by employer,
25and State contributions to retirement systems.
26Notwithstanding, and in addition to, the transfers authorized

 

 

09800SB1329ham002- 69 -LRB098 06018 JWD 46655 a

1in subsection (c) of this Section, these transfers may be made
2in an amount not to exceed 2% of the aggregate amount
3appropriated to an agency within the same treasury fund.
4    (a-3) Further, if an agency receives a separate
5appropriation for employee retirement contributions paid by
6the employer, any transfer by that agency into an appropriation
7for personal services must be accompanied by a corresponding
8transfer into the appropriation for employee retirement
9contributions paid by the employer, in an amount sufficient to
10meet the employer share of the employee contributions required
11to be remitted to the retirement system.
12    (a-4) Long-Term Care Rebalancing. The Governor may
13designate amounts set aside for institutional services
14appropriated from the General Revenue Fund or any other State
15fund that receives monies for long-term care services to be
16transferred to all State agencies responsible for the
17administration of community-based long-term care programs,
18including, but not limited to, community-based long-term care
19programs administered by the Department of Healthcare and
20Family Services, the Department of Human Services, and the
21Department on Aging, provided that the Director of Healthcare
22and Family Services first certifies that the amounts being
23transferred are necessary for the purpose of assisting persons
24in or at risk of being in institutional care to transition to
25community-based settings, including the financial data needed
26to prove the need for the transfer of funds. The total amounts

 

 

09800SB1329ham002- 70 -LRB098 06018 JWD 46655 a

1transferred shall not exceed 4% in total of the amounts
2appropriated from the General Revenue Fund or any other State
3fund that receives monies for long-term care services for each
4fiscal year. A notice of the fund transfer must be made to the
5General Assembly and posted at a minimum on the Department of
6Healthcare and Family Services website, the Governor's Office
7of Management and Budget website, and any other website the
8Governor sees fit. These postings shall serve as notice to the
9General Assembly of the amounts to be transferred. Notice shall
10be given at least 30 days prior to transfer.
11    (b) In addition to the general transfer authority provided
12under subsection (c), the following agencies have the specific
13transfer authority granted in this subsection:
14    The Department of Healthcare and Family Services is
15authorized to make transfers representing savings attributable
16to not increasing grants due to the births of additional
17children from line items for payments of cash grants to line
18items for payments for employment and social services for the
19purposes outlined in subsection (f) of Section 4-2 of the
20Illinois Public Aid Code.
21    The Department of Children and Family Services is
22authorized to make transfers not exceeding 2% of the aggregate
23amount appropriated to it within the same treasury fund for the
24following line items among these same line items: Foster Home
25and Specialized Foster Care and Prevention, Institutions and
26Group Homes and Prevention, and Purchase of Adoption and

 

 

09800SB1329ham002- 71 -LRB098 06018 JWD 46655 a

1Guardianship Services.
2    The Department on Aging is authorized to make transfers not
3exceeding 2% of the aggregate amount appropriated to it within
4the same treasury fund for the following Community Care Program
5line items among these same line items: purchase of services
6covered by the Community Care Program and Comprehensive Case
7Coordination Homemaker and Senior Companion Services,
8Alternative Senior Services, Case Coordination Units, and
9Adult Day Care Services.
10    The State Treasurer is authorized to make transfers among
11line item appropriations from the Capital Litigation Trust
12Fund, with respect to costs incurred in fiscal years 2002 and
132003 only, when the balance remaining in one or more such line
14item appropriations is insufficient for the purpose for which
15the appropriation was made, provided that no such transfer may
16be made unless the amount transferred is no longer required for
17the purpose for which that appropriation was made.
18    The State Board of Education is authorized to make
19transfers from line item appropriations within the same
20treasury fund for General State Aid and General State Aid -
21Hold Harmless, provided that no such transfer may be made
22unless the amount transferred is no longer required for the
23purpose for which that appropriation was made, to the line item
24appropriation for Transitional Assistance when the balance
25remaining in such line item appropriation is insufficient for
26the purpose for which the appropriation was made.

 

 

09800SB1329ham002- 72 -LRB098 06018 JWD 46655 a

1    The State Board of Education is authorized to make
2transfers between the following line item appropriations
3within the same treasury fund: Disabled Student
4Services/Materials (Section 14-13.01 of the School Code),
5Disabled Student Transportation Reimbursement (Section
614-13.01 of the School Code), Disabled Student Tuition -
7Private Tuition (Section 14-7.02 of the School Code),
8Extraordinary Special Education (Section 14-7.02b of the
9School Code), Reimbursement for Free Lunch/Breakfast Program,
10Summer School Payments (Section 18-4.3 of the School Code), and
11Transportation - Regular/Vocational Reimbursement (Section
1229-5 of the School Code). Such transfers shall be made only
13when the balance remaining in one or more such line item
14appropriations is insufficient for the purpose for which the
15appropriation was made and provided that no such transfer may
16be made unless the amount transferred is no longer required for
17the purpose for which that appropriation was made.
18    The Department of Healthcare and Family Services is
19authorized to make transfers not exceeding 4% of the aggregate
20amount appropriated to it, within the same treasury fund, among
21the various line items appropriated for Medical Assistance.
22    (c) The sum of such transfers for an agency in a fiscal
23year shall not exceed 2% of the aggregate amount appropriated
24to it within the same treasury fund for the following objects:
25Personal Services; Extra Help; Student and Inmate
26Compensation; State Contributions to Retirement Systems; State

 

 

09800SB1329ham002- 73 -LRB098 06018 JWD 46655 a

1Contributions to Social Security; State Contribution for
2Employee Group Insurance; Contractual Services; Travel;
3Commodities; Printing; Equipment; Electronic Data Processing;
4Operation of Automotive Equipment; Telecommunications
5Services; Travel and Allowance for Committed, Paroled and
6Discharged Prisoners; Library Books; Federal Matching Grants
7for Student Loans; Refunds; Workers' Compensation,
8Occupational Disease, and Tort Claims; and, in appropriations
9to institutions of higher education, Awards and Grants.
10Notwithstanding the above, any amounts appropriated for
11payment of workers' compensation claims to an agency to which
12the authority to evaluate, administer and pay such claims has
13been delegated by the Department of Central Management Services
14may be transferred to any other expenditure object where such
15amounts exceed the amount necessary for the payment of such
16claims.
17    (c-1) Special provisions for State fiscal year 2003.
18Notwithstanding any other provision of this Section to the
19contrary, for State fiscal year 2003 only, transfers among line
20item appropriations to an agency from the same treasury fund
21may be made provided that the sum of such transfers for an
22agency in State fiscal year 2003 shall not exceed 3% of the
23aggregate amount appropriated to that State agency for State
24fiscal year 2003 for the following objects: personal services,
25except that no transfer may be approved which reduces the
26aggregate appropriations for personal services within an

 

 

09800SB1329ham002- 74 -LRB098 06018 JWD 46655 a

1agency; extra help; student and inmate compensation; State
2contributions to retirement systems; State contributions to
3social security; State contributions for employee group
4insurance; contractual services; travel; commodities;
5printing; equipment; electronic data processing; operation of
6automotive equipment; telecommunications services; travel and
7allowance for committed, paroled, and discharged prisoners;
8library books; federal matching grants for student loans;
9refunds; workers' compensation, occupational disease, and tort
10claims; and, in appropriations to institutions of higher
11education, awards and grants.
12    (c-2) Special provisions for State fiscal year 2005.
13Notwithstanding subsections (a), (a-2), and (c), for State
14fiscal year 2005 only, transfers may be made among any line
15item appropriations from the same or any other treasury fund
16for any objects or purposes, without limitation, when the
17balance remaining in one or more such line item appropriations
18is insufficient for the purpose for which the appropriation was
19made, provided that the sum of those transfers by a State
20agency shall not exceed 4% of the aggregate amount appropriated
21to that State agency for fiscal year 2005.
22    (d) Transfers among appropriations made to agencies of the
23Legislative and Judicial departments and to the
24constitutionally elected officers in the Executive branch
25require the approval of the officer authorized in Section 10 of
26this Act to approve and certify vouchers. Transfers among

 

 

09800SB1329ham002- 75 -LRB098 06018 JWD 46655 a

1appropriations made to the University of Illinois, Southern
2Illinois University, Chicago State University, Eastern
3Illinois University, Governors State University, Illinois
4State University, Northeastern Illinois University, Northern
5Illinois University, Western Illinois University, the Illinois
6Mathematics and Science Academy and the Board of Higher
7Education require the approval of the Board of Higher Education
8and the Governor. Transfers among appropriations to all other
9agencies require the approval of the Governor.
10    The officer responsible for approval shall certify that the
11transfer is necessary to carry out the programs and purposes
12for which the appropriations were made by the General Assembly
13and shall transmit to the State Comptroller a certified copy of
14the approval which shall set forth the specific amounts
15transferred so that the Comptroller may change his records
16accordingly. The Comptroller shall furnish the Governor with
17information copies of all transfers approved for agencies of
18the Legislative and Judicial departments and transfers
19approved by the constitutionally elected officials of the
20Executive branch other than the Governor, showing the amounts
21transferred and indicating the dates such changes were entered
22on the Comptroller's records.
23    (e) The State Board of Education, in consultation with the
24State Comptroller, may transfer line item appropriations for
25General State Aid between the Common School Fund and the
26Education Assistance Fund. With the advice and consent of the

 

 

09800SB1329ham002- 76 -LRB098 06018 JWD 46655 a

1Governor's Office of Management and Budget, the State Board of
2Education, in consultation with the State Comptroller, may
3transfer line item appropriations between the General Revenue
4Fund and the Education Assistance Fund for the following
5programs:
6        (1) Disabled Student Personnel Reimbursement (Section
7    14-13.01 of the School Code);
8        (2) Disabled Student Transportation Reimbursement
9    (subsection (b) of Section 14-13.01 of the School Code);
10        (3) Disabled Student Tuition - Private Tuition
11    (Section 14-7.02 of the School Code);
12        (4) Extraordinary Special Education (Section 14-7.02b
13    of the School Code);
14        (5) Reimbursement for Free Lunch/Breakfast Programs;
15        (6) Summer School Payments (Section 18-4.3 of the
16    School Code);
17        (7) Transportation - Regular/Vocational Reimbursement
18    (Section 29-5 of the School Code);
19        (8) Regular Education Reimbursement (Section 18-3 of
20    the School Code); and
21        (9) Special Education Reimbursement (Section 14-7.03
22    of the School Code).
23(Source: P.A. 96-37, eff. 7-13-09; 96-820, eff. 11-18-09;
2496-959, eff. 7-1-10; 96-1086, eff. 7-16-10; 96-1501, eff.
251-25-11; 97-689, eff. 7-1-12.)
 

 

 

09800SB1329ham002- 77 -LRB098 06018 JWD 46655 a

1    (30 ILCS 105/25)  (from Ch. 127, par. 161)
2    Sec. 25. Fiscal year limitations.
3    (a) All appropriations shall be available for expenditure
4for the fiscal year or for a lesser period if the Act making
5that appropriation so specifies. A deficiency or emergency
6appropriation shall be available for expenditure only through
7June 30 of the year when the Act making that appropriation is
8enacted unless that Act otherwise provides.
9    (b) Outstanding liabilities as of June 30, payable from
10appropriations which have otherwise expired, may be paid out of
11the expiring appropriations during the 2-month period ending at
12the close of business on August 31. Any service involving
13professional or artistic skills or any personal services by an
14employee whose compensation is subject to income tax
15withholding must be performed as of June 30 of the fiscal year
16in order to be considered an "outstanding liability as of June
1730" that is thereby eligible for payment out of the expiring
18appropriation.
19    (b-1) However, payment of tuition reimbursement claims
20under Section 14-7.03 or 18-3 of the School Code may be made by
21the State Board of Education from its appropriations for those
22respective purposes for any fiscal year, even though the claims
23reimbursed by the payment may be claims attributable to a prior
24fiscal year, and payments may be made at the direction of the
25State Superintendent of Education from the fund from which the
26appropriation is made without regard to any fiscal year

 

 

09800SB1329ham002- 78 -LRB098 06018 JWD 46655 a

1limitations, except as required by subsection (j) of this
2Section. Beginning on June 30, 2021, payment of tuition
3reimbursement claims under Section 14-7.03 or 18-3 of the
4School Code as of June 30, payable from appropriations that
5have otherwise expired, may be paid out of the expiring
6appropriation during the 4-month period ending at the close of
7business on October 31.
8    (b-2) All outstanding liabilities as of June 30, 2010,
9payable from appropriations that would otherwise expire at the
10conclusion of the lapse period for fiscal year 2010, and
11interest penalties payable on those liabilities under the State
12Prompt Payment Act, may be paid out of the expiring
13appropriations until December 31, 2010, without regard to the
14fiscal year in which the payment is made, as long as vouchers
15for the liabilities are received by the Comptroller no later
16than August 31, 2010.
17    (b-2.5) All outstanding liabilities as of June 30, 2011,
18payable from appropriations that would otherwise expire at the
19conclusion of the lapse period for fiscal year 2011, and
20interest penalties payable on those liabilities under the State
21Prompt Payment Act, may be paid out of the expiring
22appropriations until December 31, 2011, without regard to the
23fiscal year in which the payment is made, as long as vouchers
24for the liabilities are received by the Comptroller no later
25than August 31, 2011.
26    (b-2.6) All outstanding liabilities as of June 30, 2012,

 

 

09800SB1329ham002- 79 -LRB098 06018 JWD 46655 a

1payable from appropriations that would otherwise expire at the
2conclusion of the lapse period for fiscal year 2012, and
3interest penalties payable on those liabilities under the State
4Prompt Payment Act, may be paid out of the expiring
5appropriations until December 31, 2012, without regard to the
6fiscal year in which the payment is made, as long as vouchers
7for the liabilities are received by the Comptroller no later
8than August 31, 2012.
9    (b-2.7) For fiscal years 2012, and 2013, and 2014, interest
10penalties payable under the State Prompt Payment Act associated
11with a voucher for which payment is issued after June 30 may be
12paid out of the next fiscal year's appropriation. The future
13year appropriation must be for the same purpose and from the
14same fund as the original payment. An interest penalty voucher
15submitted against a future year appropriation must be submitted
16within 60 days after the issuance of the associated voucher,
17and the Comptroller must issue the interest payment within 60
18days after acceptance of the interest voucher.
19    (b-3) Medical payments may be made by the Department of
20Veterans' Affairs from its appropriations for those purposes
21for any fiscal year, without regard to the fact that the
22medical services being compensated for by such payment may have
23been rendered in a prior fiscal year, except as required by
24subsection (j) of this Section. Beginning on June 30, 2021,
25medical payments payable from appropriations that have
26otherwise expired may be paid out of the expiring appropriation

 

 

09800SB1329ham002- 80 -LRB098 06018 JWD 46655 a

1during the 4-month period ending at the close of business on
2October 31.
3    (b-4) Medical payments and child care payments may be made
4by the Department of Human Services (as successor to the
5Department of Public Aid) from appropriations for those
6purposes for any fiscal year, without regard to the fact that
7the medical or child care services being compensated for by
8such payment may have been rendered in a prior fiscal year; and
9payments may be made at the direction of the Department of
10Healthcare and Family Services (or successor agency) from the
11Health Insurance Reserve Fund without regard to any fiscal year
12limitations, except as required by subsection (j) of this
13Section. Beginning on June 30, 2021, medical and child care
14payments made by the Department of Human Services and payments
15made at the discretion of the Department of Healthcare and
16Family Services (or successor agency) from the Health Insurance
17Reserve Fund and payable from appropriations that have
18otherwise expired may be paid out of the expiring appropriation
19during the 4-month period ending at the close of business on
20October 31.
21    (b-5) Medical payments may be made by the Department of
22Human Services from its appropriations relating to substance
23abuse treatment services for any fiscal year, without regard to
24the fact that the medical services being compensated for by
25such payment may have been rendered in a prior fiscal year,
26provided the payments are made on a fee-for-service basis

 

 

09800SB1329ham002- 81 -LRB098 06018 JWD 46655 a

1consistent with requirements established for Medicaid
2reimbursement by the Department of Healthcare and Family
3Services, except as required by subsection (j) of this Section.
4Beginning on June 30, 2021, medical payments made by the
5Department of Human Services relating to substance abuse
6treatment services payable from appropriations that have
7otherwise expired may be paid out of the expiring appropriation
8during the 4-month period ending at the close of business on
9October 31.
10    (b-6) Additionally, payments may be made by the Department
11of Human Services from its appropriations, or any other State
12agency from its appropriations with the approval of the
13Department of Human Services, from the Immigration Reform and
14Control Fund for purposes authorized pursuant to the
15Immigration Reform and Control Act of 1986, without regard to
16any fiscal year limitations, except as required by subsection
17(j) of this Section. Beginning on June 30, 2021, payments made
18by the Department of Human Services from the Immigration Reform
19and Control Fund for purposes authorized pursuant to the
20Immigration Reform and Control Act of 1986 payable from
21appropriations that have otherwise expired may be paid out of
22the expiring appropriation during the 4-month period ending at
23the close of business on October 31.
24    (b-7) Payments may be made in accordance with a plan
25authorized by paragraph (11) or (12) of Section 405-105 of the
26Department of Central Management Services Law from

 

 

09800SB1329ham002- 82 -LRB098 06018 JWD 46655 a

1appropriations for those payments without regard to fiscal year
2limitations.
3    (b-9) Medical payments not exceeding $150,000,000 may be
4made by the Department on Aging from its appropriations
5relating to the Community Care Program for fiscal year 2014,
6without regard to the fact that the medical services being
7compensated for by such payment may have been rendered in a
8prior fiscal year, provided the payments are made on a
9fee-for-service basis consistent with requirements established
10for Medicaid reimbursement by the Department of Healthcare and
11Family Services, except as required by subsection (j) of this
12Section.
13    (c) Further, payments may be made by the Department of
14Public Health and the Department of Human Services (acting as
15successor to the Department of Public Health under the
16Department of Human Services Act) from their respective
17appropriations for grants for medical care to or on behalf of
18premature and high-mortality risk infants and their mothers and
19for grants for supplemental food supplies provided under the
20United States Department of Agriculture Women, Infants and
21Children Nutrition Program, for any fiscal year without regard
22to the fact that the services being compensated for by such
23payment may have been rendered in a prior fiscal year, except
24as required by subsection (j) of this Section. Beginning on
25June 30, 2021, payments made by the Department of Public Health
26and the Department of Human Services from their respective

 

 

09800SB1329ham002- 83 -LRB098 06018 JWD 46655 a

1appropriations for grants for medical care to or on behalf of
2premature and high-mortality risk infants and their mothers and
3for grants for supplemental food supplies provided under the
4United States Department of Agriculture Women, Infants and
5Children Nutrition Program payable from appropriations that
6have otherwise expired may be paid out of the expiring
7appropriations during the 4-month period ending at the close of
8business on October 31.
9    (d) The Department of Public Health and the Department of
10Human Services (acting as successor to the Department of Public
11Health under the Department of Human Services Act) shall each
12annually submit to the State Comptroller, Senate President,
13Senate Minority Leader, Speaker of the House, House Minority
14Leader, and the respective Chairmen and Minority Spokesmen of
15the Appropriations Committees of the Senate and the House, on
16or before December 31, a report of fiscal year funds used to
17pay for services provided in any prior fiscal year. This report
18shall document by program or service category those
19expenditures from the most recently completed fiscal year used
20to pay for services provided in prior fiscal years.
21    (e) The Department of Healthcare and Family Services, the
22Department of Human Services (acting as successor to the
23Department of Public Aid), and the Department of Human Services
24making fee-for-service payments relating to substance abuse
25treatment services provided during a previous fiscal year shall
26each annually submit to the State Comptroller, Senate

 

 

09800SB1329ham002- 84 -LRB098 06018 JWD 46655 a

1President, Senate Minority Leader, Speaker of the House, House
2Minority Leader, the respective Chairmen and Minority
3Spokesmen of the Appropriations Committees of the Senate and
4the House, on or before November 30, a report that shall
5document by program or service category those expenditures from
6the most recently completed fiscal year used to pay for (i)
7services provided in prior fiscal years and (ii) services for
8which claims were received in prior fiscal years.
9    (f) The Department of Human Services (as successor to the
10Department of Public Aid) shall annually submit to the State
11Comptroller, Senate President, Senate Minority Leader, Speaker
12of the House, House Minority Leader, and the respective
13Chairmen and Minority Spokesmen of the Appropriations
14Committees of the Senate and the House, on or before December
1531, a report of fiscal year funds used to pay for services
16(other than medical care) provided in any prior fiscal year.
17This report shall document by program or service category those
18expenditures from the most recently completed fiscal year used
19to pay for services provided in prior fiscal years.
20    (g) In addition, each annual report required to be
21submitted by the Department of Healthcare and Family Services
22under subsection (e) shall include the following information
23with respect to the State's Medicaid program:
24        (1) Explanations of the exact causes of the variance
25    between the previous year's estimated and actual
26    liabilities.

 

 

09800SB1329ham002- 85 -LRB098 06018 JWD 46655 a

1        (2) Factors affecting the Department of Healthcare and
2    Family Services' liabilities, including but not limited to
3    numbers of aid recipients, levels of medical service
4    utilization by aid recipients, and inflation in the cost of
5    medical services.
6        (3) The results of the Department's efforts to combat
7    fraud and abuse.
8    (h) As provided in Section 4 of the General Assembly
9Compensation Act, any utility bill for service provided to a
10General Assembly member's district office for a period
11including portions of 2 consecutive fiscal years may be paid
12from funds appropriated for such expenditure in either fiscal
13year.
14    (i) An agency which administers a fund classified by the
15Comptroller as an internal service fund may issue rules for:
16        (1) billing user agencies in advance for payments or
17    authorized inter-fund transfers based on estimated charges
18    for goods or services;
19        (2) issuing credits, refunding through inter-fund
20    transfers, or reducing future inter-fund transfers during
21    the subsequent fiscal year for all user agency payments or
22    authorized inter-fund transfers received during the prior
23    fiscal year which were in excess of the final amounts owed
24    by the user agency for that period; and
25        (3) issuing catch-up billings to user agencies during
26    the subsequent fiscal year for amounts remaining due when

 

 

09800SB1329ham002- 86 -LRB098 06018 JWD 46655 a

1    payments or authorized inter-fund transfers received from
2    the user agency during the prior fiscal year were less than
3    the total amount owed for that period.
4User agencies are authorized to reimburse internal service
5funds for catch-up billings by vouchers drawn against their
6respective appropriations for the fiscal year in which the
7catch-up billing was issued or by increasing an authorized
8inter-fund transfer during the current fiscal year. For the
9purposes of this Act, "inter-fund transfers" means transfers
10without the use of the voucher-warrant process, as authorized
11by Section 9.01 of the State Comptroller Act.
12    (i-1) Beginning on July 1, 2021, all outstanding
13liabilities, not payable during the 4-month lapse period as
14described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
15(c) of this Section, that are made from appropriations for that
16purpose for any fiscal year, without regard to the fact that
17the services being compensated for by those payments may have
18been rendered in a prior fiscal year, are limited to only those
19claims that have been incurred but for which a proper bill or
20invoice as defined by the State Prompt Payment Act has not been
21received by September 30th following the end of the fiscal year
22in which the service was rendered.
23    (j) Notwithstanding any other provision of this Act, the
24aggregate amount of payments to be made without regard for
25fiscal year limitations as contained in subsections (b-1),
26(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and

 

 

09800SB1329ham002- 87 -LRB098 06018 JWD 46655 a

1determined by using Generally Accepted Accounting Principles,
2shall not exceed the following amounts:
3        (1) $6,000,000,000 for outstanding liabilities related
4    to fiscal year 2012;
5        (2) $5,300,000,000 for outstanding liabilities related
6    to fiscal year 2013;
7        (3) $4,600,000,000 for outstanding liabilities related
8    to fiscal year 2014;
9        (4) $4,000,000,000 for outstanding liabilities related
10    to fiscal year 2015;
11        (5) $3,300,000,000 for outstanding liabilities related
12    to fiscal year 2016;
13        (6) $2,600,000,000 for outstanding liabilities related
14    to fiscal year 2017;
15        (7) $2,000,000,000 for outstanding liabilities related
16    to fiscal year 2018;
17        (8) $1,300,000,000 for outstanding liabilities related
18    to fiscal year 2019;
19        (9) $600,000,000 for outstanding liabilities related
20    to fiscal year 2020; and
21        (10) $0 for outstanding liabilities related to fiscal
22    year 2021 and fiscal years thereafter.
23    (k) Department of Healthcare and Family Services Medical
24Assistance Payments.
25        (1) Definition of Medical Assistance.
26            For purposes of this subsection, the term "Medical

 

 

09800SB1329ham002- 88 -LRB098 06018 JWD 46655 a

1        Assistance" shall include, but not necessarily be
2        limited to, medical programs and services authorized
3        under Titles XIX and XXI of the Social Security Act,
4        the Illinois Public Aid Code, the Children's Health
5        Insurance Program Act, the Covering ALL KIDS Health
6        Insurance Act, the Long Term Acute Care Hospital
7        Quality Improvement Transfer Program Act, and medical
8        care to or on behalf of persons suffering from chronic
9        renal disease, persons suffering from hemophilia, and
10        victims of sexual assault.
11        (2) Limitations on Medical Assistance payments that
12    may be paid from future fiscal year appropriations.
13            (A) The maximum amounts of annual unpaid Medical
14        Assistance bills received and recorded by the
15        Department of Healthcare and Family Services on or
16        before June 30th of a particular fiscal year
17        attributable in aggregate to the General Revenue Fund,
18        Healthcare Provider Relief Fund, Tobacco Settlement
19        Recovery Fund, Long-Term Care Provider Fund, and the
20        Drug Rebate Fund that may be paid in total by the
21        Department from future fiscal year Medical Assistance
22        appropriations to those funds are: $700,000,000 for
23        fiscal year 2013 and $100,000,000 for fiscal year 2014
24        and each fiscal year thereafter.
25            (B) Bills for Medical Assistance services rendered
26        in a particular fiscal year, but received and recorded

 

 

09800SB1329ham002- 89 -LRB098 06018 JWD 46655 a

1        by the Department of Healthcare and Family Services
2        after June 30th of that fiscal year, may be paid from
3        either appropriations for that fiscal year or future
4        fiscal year appropriations for Medical Assistance.
5        Such payments shall not be subject to the requirements
6        of subparagraph (A).
7            (C) Medical Assistance bills received by the
8        Department of Healthcare and Family Services in a
9        particular fiscal year, but subject to payment amount
10        adjustments in a future fiscal year may be paid from a
11        future fiscal year's appropriation for Medical
12        Assistance. Such payments shall not be subject to the
13        requirements of subparagraph (A).
14            (D) Medical Assistance payments made by the
15        Department of Healthcare and Family Services from
16        funds other than those specifically referenced in
17        subparagraph (A) may be made from appropriations for
18        those purposes for any fiscal year without regard to
19        the fact that the Medical Assistance services being
20        compensated for by such payment may have been rendered
21        in a prior fiscal year. Such payments shall not be
22        subject to the requirements of subparagraph (A).
23        (3) Extended lapse period for Department of Healthcare
24    and Family Services Medical Assistance payments.
25    Notwithstanding any other State law to the contrary,
26    outstanding Department of Healthcare and Family Services

 

 

09800SB1329ham002- 90 -LRB098 06018 JWD 46655 a

1    Medical Assistance liabilities, as of June 30th, payable
2    from appropriations which have otherwise expired, may be
3    paid out of the expiring appropriations during the 6-month
4    period ending at the close of business on December 31st.
5    (l) The changes to this Section made by Public Act 97-691
6shall be effective for payment of Medical Assistance bills
7incurred in fiscal year 2013 and future fiscal years. The
8changes to this Section made by Public Act 97-691 shall not be
9applied to Medical Assistance bills incurred in fiscal year
102012 or prior fiscal years.
11    (m) The Comptroller must issue payments against
12outstanding liabilities that were received prior to the lapse
13period deadlines set forth in this Section as soon thereafter
14as practical, but no payment may be issued after the 4 months
15following the lapse period deadline without the signed
16authorization of the Comptroller and the Governor.
17(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11;
1897-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff.
198-10-12; 98-8, eff. 5-3-13.)
 
20    Section 5-30. The Build Illinois Bond Act is amended by
21changing Section 17 as follows:
 
22    (30 ILCS 425/17)  (from Ch. 127, par. 2817)
23    Sec. 17. Investment of Money Not Needed for Current
24Expenditures - Application of Earnings. (a) The State Treasurer

 

 

09800SB1329ham002- 91 -LRB098 06018 JWD 46655 a

1may, with the Governor's approval, invest and reinvest any
2moneys on deposit in the Build Illinois Bond Fund and the Build
3Illinois Bond Retirement and Interest Fund in the State
4Treasury which are not needed for current expenditures due or
5about to become due from such funds. Earnings or interest
6income from investments in the Build Illinois Bond Fund shall
7be deposited by the State Treasurer in the General Revenue
8Fund. Earnings or interest income from investments in the Build
9Illinois Bond Retirement and Interest Fund shall be deposited
10in the Build Illinois Bond Retirement and Interest Fund through
11fiscal year 2013, and in the Build Illinois Bond Fund during
12fiscal year 2014 and each fiscal year thereafter. On July 1,
132013, or as soon thereafter as practical, the State Treasurer
14shall direct and the State Comptroller shall transfer the
15remaining balance from the Build Illinois Bond Retirement and
16Interest Fund to the Build Illinois Bond Fund.
17    (b) Moneys in the Build Illinois Bond Fund may be invested
18as permitted in "An Act in relation to State moneys", approved
19June 28, 1919, as amended, and in "An Act relating to certain
20investments of public funds by public agencies", approved July
2123, 1943, as amended. Moneys on deposit in the Build Illinois
22Bond Retirement and Interest Fund may be invested in securities
23constituting direct obligations of the United States
24Government, or in obligations the principal of and interest on
25which are guaranteed by the United States Government, or in
26certificates of deposit of any state or national bank which are

 

 

09800SB1329ham002- 92 -LRB098 06018 JWD 46655 a

1fully secured by obligations of, or guaranteed as to principal
2and interest by, the United States Government. Moneys on
3deposit with indenture trustees shall be invested in accordance
4with the above laws and the provisions of the respective
5indentures.
6(Source: P.A. 84-111.)
 
7    Section 5-35. The Illinois Income Tax Act is amended by
8changing Section 901 as follows:
 
9    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
10    Sec. 901. Collection Authority.
11    (a) In general.
12    The Department shall collect the taxes imposed by this Act.
13The Department shall collect certified past due child support
14amounts under Section 2505-650 of the Department of Revenue Law
15(20 ILCS 2505/2505-650). Except as provided in subsections (c),
16(e), (f), and (g) of this Section, money collected pursuant to
17subsections (a) and (b) of Section 201 of this Act shall be
18paid into the General Revenue Fund in the State treasury; money
19collected pursuant to subsections (c) and (d) of Section 201 of
20this Act shall be paid into the Personal Property Tax
21Replacement Fund, a special fund in the State Treasury; and
22money collected under Section 2505-650 of the Department of
23Revenue Law (20 ILCS 2505/2505-650) shall be paid into the
24Child Support Enforcement Trust Fund, a special fund outside

 

 

09800SB1329ham002- 93 -LRB098 06018 JWD 46655 a

1the State Treasury, or to the State Disbursement Unit
2established under Section 10-26 of the Illinois Public Aid
3Code, as directed by the Department of Healthcare and Family
4Services.
5    (b) Local Government Distributive Fund.
6    Beginning August 1, 1969, and continuing through June 30,
71994, the Treasurer shall transfer each month from the General
8Revenue Fund to a special fund in the State treasury, to be
9known as the "Local Government Distributive Fund", an amount
10equal to 1/12 of the net revenue realized from the tax imposed
11by subsections (a) and (b) of Section 201 of this Act during
12the preceding month. Beginning July 1, 1994, and continuing
13through June 30, 1995, the Treasurer shall transfer each month
14from the General Revenue Fund to the Local Government
15Distributive Fund an amount equal to 1/11 of the net revenue
16realized from the tax imposed by subsections (a) and (b) of
17Section 201 of this Act during the preceding month. Beginning
18July 1, 1995 and continuing through January 31, 2011, the
19Treasurer shall transfer each month from the General Revenue
20Fund to the Local Government Distributive Fund an amount equal
21to the net of (i) 1/10 of the net revenue realized from the tax
22imposed by subsections (a) and (b) of Section 201 of the
23Illinois Income Tax Act during the preceding month (ii) minus,
24beginning July 1, 2003 and ending June 30, 2004, $6,666,666,
25and beginning July 1, 2004, zero. Beginning February 1, 2011,
26and continuing through January 31, 2015, the Treasurer shall

 

 

09800SB1329ham002- 94 -LRB098 06018 JWD 46655 a

1transfer each month from the General Revenue Fund to the Local
2Government Distributive Fund an amount equal to the sum of (i)
36% (10% of the ratio of the 3% individual income tax rate prior
4to 2011 to the 5% individual income tax rate after 2010) of the
5net revenue realized from the tax imposed by subsections (a)
6and (b) of Section 201 of this Act upon individuals, trusts,
7and estates during the preceding month and (ii) 6.86% (10% of
8the ratio of the 4.8% corporate income tax rate prior to 2011
9to the 7% corporate income tax rate after 2010) of the net
10revenue realized from the tax imposed by subsections (a) and
11(b) of Section 201 of this Act upon corporations during the
12preceding month. Beginning February 1, 2015 and continuing
13through January 31, 2025, the Treasurer shall transfer each
14month from the General Revenue Fund to the Local Government
15Distributive Fund an amount equal to the sum of (i) 8% (10% of
16the ratio of the 3% individual income tax rate prior to 2011 to
17the 3.75% individual income tax rate after 2014) of the net
18revenue realized from the tax imposed by subsections (a) and
19(b) of Section 201 of this Act upon individuals, trusts, and
20estates during the preceding month and (ii) 9.14% (10% of the
21ratio of the 4.8% corporate income tax rate prior to 2011 to
22the 5.25% corporate income tax rate after 2014) of the net
23revenue realized from the tax imposed by subsections (a) and
24(b) of Section 201 of this Act upon corporations during the
25preceding month. Beginning February 1, 2025, the Treasurer
26shall transfer each month from the General Revenue Fund to the

 

 

09800SB1329ham002- 95 -LRB098 06018 JWD 46655 a

1Local Government Distributive Fund an amount equal to the sum
2of (i) 9.23% (10% of the ratio of the 3% individual income tax
3rate prior to 2011 to the 3.25% individual income tax rate
4after 2024) of the net revenue realized from the tax imposed by
5subsections (a) and (b) of Section 201 of this Act upon
6individuals, trusts, and estates during the preceding month and
7(ii) 10% of the net revenue realized from the tax imposed by
8subsections (a) and (b) of Section 201 of this Act upon
9corporations during the preceding month. Net revenue realized
10for a month shall be defined as the revenue from the tax
11imposed by subsections (a) and (b) of Section 201 of this Act
12which is deposited in the General Revenue Fund, the Education
13Assistance Fund, the Income Tax Surcharge Local Government
14Distributive Fund, the Fund for the Advancement of Education,
15and the Commitment to Human Services Fund during the month
16minus the amount paid out of the General Revenue Fund in State
17warrants during that same month as refunds to taxpayers for
18overpayment of liability under the tax imposed by subsections
19(a) and (b) of Section 201 of this Act.
20    (c) Deposits Into Income Tax Refund Fund.
21        (1) Beginning on January 1, 1989 and thereafter, the
22    Department shall deposit a percentage of the amounts
23    collected pursuant to subsections (a) and (b)(1), (2), and
24    (3), of Section 201 of this Act into a fund in the State
25    treasury known as the Income Tax Refund Fund. The
26    Department shall deposit 6% of such amounts during the

 

 

09800SB1329ham002- 96 -LRB098 06018 JWD 46655 a

1    period beginning January 1, 1989 and ending on June 30,
2    1989. Beginning with State fiscal year 1990 and for each
3    fiscal year thereafter, the percentage deposited into the
4    Income Tax Refund Fund during a fiscal year shall be the
5    Annual Percentage. For fiscal years 1999 through 2001, the
6    Annual Percentage shall be 7.1%. For fiscal year 2003, the
7    Annual Percentage shall be 8%. For fiscal year 2004, the
8    Annual Percentage shall be 11.7%. Upon the effective date
9    of this amendatory Act of the 93rd General Assembly, the
10    Annual Percentage shall be 10% for fiscal year 2005. For
11    fiscal year 2006, the Annual Percentage shall be 9.75%. For
12    fiscal year 2007, the Annual Percentage shall be 9.75%. For
13    fiscal year 2008, the Annual Percentage shall be 7.75%. For
14    fiscal year 2009, the Annual Percentage shall be 9.75%. For
15    fiscal year 2010, the Annual Percentage shall be 9.75%. For
16    fiscal year 2011, the Annual Percentage shall be 8.75%. For
17    fiscal year 2012, the Annual Percentage shall be 8.75%. For
18    fiscal year 2013, the Annual Percentage shall be 9.75%. For
19    fiscal year 2014, the Annual Percentage shall be 9.5%. For
20    all other fiscal years, the Annual Percentage shall be
21    calculated as a fraction, the numerator of which shall be
22    the amount of refunds approved for payment by the
23    Department during the preceding fiscal year as a result of
24    overpayment of tax liability under subsections (a) and
25    (b)(1), (2), and (3) of Section 201 of this Act plus the
26    amount of such refunds remaining approved but unpaid at the

 

 

09800SB1329ham002- 97 -LRB098 06018 JWD 46655 a

1    end of the preceding fiscal year, minus the amounts
2    transferred into the Income Tax Refund Fund from the
3    Tobacco Settlement Recovery Fund, and the denominator of
4    which shall be the amounts which will be collected pursuant
5    to subsections (a) and (b)(1), (2), and (3) of Section 201
6    of this Act during the preceding fiscal year; except that
7    in State fiscal year 2002, the Annual Percentage shall in
8    no event exceed 7.6%. The Director of Revenue shall certify
9    the Annual Percentage to the Comptroller on the last
10    business day of the fiscal year immediately preceding the
11    fiscal year for which it is to be effective.
12        (2) Beginning on January 1, 1989 and thereafter, the
13    Department shall deposit a percentage of the amounts
14    collected pursuant to subsections (a) and (b)(6), (7), and
15    (8), (c) and (d) of Section 201 of this Act into a fund in
16    the State treasury known as the Income Tax Refund Fund. The
17    Department shall deposit 18% of such amounts during the
18    period beginning January 1, 1989 and ending on June 30,
19    1989. Beginning with State fiscal year 1990 and for each
20    fiscal year thereafter, the percentage deposited into the
21    Income Tax Refund Fund during a fiscal year shall be the
22    Annual Percentage. For fiscal years 1999, 2000, and 2001,
23    the Annual Percentage shall be 19%. For fiscal year 2003,
24    the Annual Percentage shall be 27%. For fiscal year 2004,
25    the Annual Percentage shall be 32%. Upon the effective date
26    of this amendatory Act of the 93rd General Assembly, the

 

 

09800SB1329ham002- 98 -LRB098 06018 JWD 46655 a

1    Annual Percentage shall be 24% for fiscal year 2005. For
2    fiscal year 2006, the Annual Percentage shall be 20%. For
3    fiscal year 2007, the Annual Percentage shall be 17.5%. For
4    fiscal year 2008, the Annual Percentage shall be 15.5%. For
5    fiscal year 2009, the Annual Percentage shall be 17.5%. For
6    fiscal year 2010, the Annual Percentage shall be 17.5%. For
7    fiscal year 2011, the Annual Percentage shall be 17.5%. For
8    fiscal year 2012, the Annual Percentage shall be 17.5%. For
9    fiscal year 2013, the Annual Percentage shall be 14%. For
10    fiscal year 2014, the Annual Percentage shall be 13.4%. For
11    all other fiscal years, the Annual Percentage shall be
12    calculated as a fraction, the numerator of which shall be
13    the amount of refunds approved for payment by the
14    Department during the preceding fiscal year as a result of
15    overpayment of tax liability under subsections (a) and
16    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
17    Act plus the amount of such refunds remaining approved but
18    unpaid at the end of the preceding fiscal year, and the
19    denominator of which shall be the amounts which will be
20    collected pursuant to subsections (a) and (b)(6), (7), and
21    (8), (c) and (d) of Section 201 of this Act during the
22    preceding fiscal year; except that in State fiscal year
23    2002, the Annual Percentage shall in no event exceed 23%.
24    The Director of Revenue shall certify the Annual Percentage
25    to the Comptroller on the last business day of the fiscal
26    year immediately preceding the fiscal year for which it is

 

 

09800SB1329ham002- 99 -LRB098 06018 JWD 46655 a

1    to be effective.
2        (3) The Comptroller shall order transferred and the
3    Treasurer shall transfer from the Tobacco Settlement
4    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
5    in January, 2001, (ii) $35,000,000 in January, 2002, and
6    (iii) $35,000,000 in January, 2003.
7    (d) Expenditures from Income Tax Refund Fund.
8        (1) Beginning January 1, 1989, money in the Income Tax
9    Refund Fund shall be expended exclusively for the purpose
10    of paying refunds resulting from overpayment of tax
11    liability under Section 201 of this Act, for paying rebates
12    under Section 208.1 in the event that the amounts in the
13    Homeowners' Tax Relief Fund are insufficient for that
14    purpose, and for making transfers pursuant to this
15    subsection (d).
16        (2) The Director shall order payment of refunds
17    resulting from overpayment of tax liability under Section
18    201 of this Act from the Income Tax Refund Fund only to the
19    extent that amounts collected pursuant to Section 201 of
20    this Act and transfers pursuant to this subsection (d) and
21    item (3) of subsection (c) have been deposited and retained
22    in the Fund.
23        (3) As soon as possible after the end of each fiscal
24    year, the Director shall order transferred and the State
25    Treasurer and State Comptroller shall transfer from the
26    Income Tax Refund Fund to the Personal Property Tax

 

 

09800SB1329ham002- 100 -LRB098 06018 JWD 46655 a

1    Replacement Fund an amount, certified by the Director to
2    the Comptroller, equal to the excess of the amount
3    collected pursuant to subsections (c) and (d) of Section
4    201 of this Act deposited into the Income Tax Refund Fund
5    during the fiscal year over the amount of refunds resulting
6    from overpayment of tax liability under subsections (c) and
7    (d) of Section 201 of this Act paid from the Income Tax
8    Refund Fund during the fiscal year.
9        (4) As soon as possible after the end of each fiscal
10    year, the Director shall order transferred and the State
11    Treasurer and State Comptroller shall transfer from the
12    Personal Property Tax Replacement Fund to the Income Tax
13    Refund Fund an amount, certified by the Director to the
14    Comptroller, equal to the excess of the amount of refunds
15    resulting from overpayment of tax liability under
16    subsections (c) and (d) of Section 201 of this Act paid
17    from the Income Tax Refund Fund during the fiscal year over
18    the amount collected pursuant to subsections (c) and (d) of
19    Section 201 of this Act deposited into the Income Tax
20    Refund Fund during the fiscal year.
21        (4.5) As soon as possible after the end of fiscal year
22    1999 and of each fiscal year thereafter, the Director shall
23    order transferred and the State Treasurer and State
24    Comptroller shall transfer from the Income Tax Refund Fund
25    to the General Revenue Fund any surplus remaining in the
26    Income Tax Refund Fund as of the end of such fiscal year;

 

 

09800SB1329ham002- 101 -LRB098 06018 JWD 46655 a

1    excluding for fiscal years 2000, 2001, and 2002 amounts
2    attributable to transfers under item (3) of subsection (c)
3    less refunds resulting from the earned income tax credit.
4        (5) This Act shall constitute an irrevocable and
5    continuing appropriation from the Income Tax Refund Fund
6    for the purpose of paying refunds upon the order of the
7    Director in accordance with the provisions of this Section.
8    (e) Deposits into the Education Assistance Fund and the
9Income Tax Surcharge Local Government Distributive Fund.
10    On July 1, 1991, and thereafter, of the amounts collected
11pursuant to subsections (a) and (b) of Section 201 of this Act,
12minus deposits into the Income Tax Refund Fund, the Department
13shall deposit 7.3% into the Education Assistance Fund in the
14State Treasury. Beginning July 1, 1991, and continuing through
15January 31, 1993, of the amounts collected pursuant to
16subsections (a) and (b) of Section 201 of the Illinois Income
17Tax Act, minus deposits into the Income Tax Refund Fund, the
18Department shall deposit 3.0% into the Income Tax Surcharge
19Local Government Distributive Fund in the State Treasury.
20Beginning February 1, 1993 and continuing through June 30,
211993, of the amounts collected pursuant to subsections (a) and
22(b) of Section 201 of the Illinois Income Tax Act, minus
23deposits into the Income Tax Refund Fund, the Department shall
24deposit 4.4% into the Income Tax Surcharge Local Government
25Distributive Fund in the State Treasury. Beginning July 1,
261993, and continuing through June 30, 1994, of the amounts

 

 

09800SB1329ham002- 102 -LRB098 06018 JWD 46655 a

1collected under subsections (a) and (b) of Section 201 of this
2Act, minus deposits into the Income Tax Refund Fund, the
3Department shall deposit 1.475% into the Income Tax Surcharge
4Local Government Distributive Fund in the State Treasury.
5    (f) Deposits into the Fund for the Advancement of
6Education. Beginning February 1, 2015, the Department shall
7deposit the following portions of the revenue realized from the
8tax imposed upon individuals, trusts, and estates by
9subsections (a) and (b) of Section 201 of this Act during the
10preceding month, minus deposits into the Income Tax Refund
11Fund, into the Fund for the Advancement of Education:
12        (1) beginning February 1, 2015, and prior to February
13    1, 2025, 1/30; and
14        (2) beginning February 1, 2025, 1/26.
15    If the rate of tax imposed by subsection (a) and (b) of
16Section 201 is reduced pursuant to Section 201.5 of this Act,
17the Department shall not make the deposits required by this
18subsection (f) on or after the effective date of the reduction.
19    (g) Deposits into the Commitment to Human Services Fund.
20Beginning February 1, 2015, the Department shall deposit the
21following portions of the revenue realized from the tax imposed
22upon individuals, trusts, and estates by subsections (a) and
23(b) of Section 201 of this Act during the preceding month,
24minus deposits into the Income Tax Refund Fund, into the
25Commitment to Human Services Fund:
26        (1) beginning February 1, 2015, and prior to February

 

 

09800SB1329ham002- 103 -LRB098 06018 JWD 46655 a

1    1, 2025, 1/30; and
2        (2) beginning February 1, 2025, 1/26.
3    If the rate of tax imposed by subsection (a) and (b) of
4Section 201 is reduced pursuant to Section 201.5 of this Act,
5the Department shall not make the deposits required by this
6subsection (g) on or after the effective date of the reduction.
7(Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09;
896-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff. 7-1-11;
997-732, eff. 6-30-12.)
 
10    Section 5-40. The Use Tax Act is amended by changing
11Section 9 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. In the

 

 

09800SB1329ham002- 104 -LRB098 06018 JWD 46655 a

1case of retailers who report and pay the tax on a transaction
2by transaction basis, as provided in this Section, such
3discount shall be taken with each such tax remittance instead
4of when such retailer files his periodic return. A retailer
5need not remit that part of any tax collected by him to the
6extent that he is required to remit and does remit the tax
7imposed by the Retailers' Occupation Tax Act, with respect to
8the sale of the same property.
9    Where such tangible personal property is sold under a
10conditional sales contract, or under any other form of sale
11wherein the payment of the principal sum, or a part thereof, is
12extended beyond the close of the period for which the return is
13filed, the retailer, in collecting the tax (except as to motor
14vehicles, watercraft, aircraft, and trailers that are required
15to be registered with an agency of this State), may collect for
16each tax return period, only the tax applicable to that part of
17the selling price actually received during such tax return
18period.
19    Except as provided in this Section, on or before the
20twentieth day of each calendar month, such retailer shall file
21a return for the preceding calendar month. Such return shall be
22filed on forms prescribed by the Department and shall furnish
23such information as the Department may reasonably require.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

09800SB1329ham002- 105 -LRB098 06018 JWD 46655 a

1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5        1. The name of the seller;
6        2. The address of the principal place of business from
7    which he engages in the business of selling tangible
8    personal property at retail in this State;
9        3. The total amount of taxable receipts received by him
10    during the preceding calendar month from sales of tangible
11    personal property by him during such preceding calendar
12    month, including receipts from charge and time sales, but
13    less all deductions allowed by law;
14        4. The amount of credit provided in Section 2d of this
15    Act;
16        5. The amount of tax due;
17        5-5. The signature of the taxpayer; and
18        6. Such other reasonable information as the Department
19    may require.
20    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

09800SB1329ham002- 106 -LRB098 06018 JWD 46655 a

1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall make
3all payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1995, a taxpayer who has
5an average monthly tax liability of $50,000 or more shall make
6all payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 2000, a taxpayer who has
8an annual tax liability of $200,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. The term "annual tax liability" shall be the
11sum of the taxpayer's liabilities under this Act, and under all
12other State and local occupation and use tax laws administered
13by the Department, for the immediately preceding calendar year.
14The term "average monthly tax liability" means the sum of the
15taxpayer's liabilities under this Act, and under all other
16State and local occupation and use tax laws administered by the
17Department, for the immediately preceding calendar year
18divided by 12. Beginning on October 1, 2002, a taxpayer who has
19a tax liability in the amount set forth in subsection (b) of
20Section 2505-210 of the Department of Revenue Law shall make
21all payments required by rules of the Department by electronic
22funds transfer.
23    Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make payments
25by electronic funds transfer. All taxpayers required to make
26payments by electronic funds transfer shall make those payments

 

 

09800SB1329ham002- 107 -LRB098 06018 JWD 46655 a

1for a minimum of one year beginning on October 1.
2    Any taxpayer not required to make payments by electronic
3funds transfer may make payments by electronic funds transfer
4with the permission of the Department.
5    All taxpayers required to make payment by electronic funds
6transfer and any taxpayers authorized to voluntarily make
7payments by electronic funds transfer shall make those payments
8in the manner authorized by the Department.
9    The Department shall adopt such rules as are necessary to
10effectuate a program of electronic funds transfer and the
11requirements of this Section.
12    Before October 1, 2000, if the taxpayer's average monthly
13tax liability to the Department under this Act, the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act, the Service
15Use Tax Act was $10,000 or more during the preceding 4 complete
16calendar quarters, he shall file a return with the Department
17each month by the 20th day of the month next following the
18month during which such tax liability is incurred and shall
19make payments to the Department on or before the 7th, 15th,
2022nd and last day of the month during which such liability is
21incurred. On and after October 1, 2000, if the taxpayer's
22average monthly tax liability to the Department under this Act,
23the Retailers' Occupation Tax Act, the Service Occupation Tax
24Act, and the Service Use Tax Act was $20,000 or more during the
25preceding 4 complete calendar quarters, he shall file a return
26with the Department each month by the 20th day of the month

 

 

09800SB1329ham002- 108 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 109 -LRB098 06018 JWD 46655 a

1calendar month of the preceding year. If the month during which
2such tax liability is incurred begins on or after January 1,
31989, and prior to January 1, 1996, each payment shall be in an
4amount equal to 22.5% of the taxpayer's actual liability for
5the month or 25% of the taxpayer's liability for the same
6calendar month of the preceding year or 100% of the taxpayer's
7actual liability for the quarter monthly reporting period. The
8amount of such quarter monthly payments shall be credited
9against the final tax liability of the taxpayer's return for
10that month. Before October 1, 2000, once applicable, the
11requirement of the making of quarter monthly payments to the
12Department shall continue until such taxpayer's average
13monthly liability to the Department during the preceding 4
14complete calendar quarters (excluding the month of highest
15liability and the month of lowest liability) is less than
16$9,000, or until such taxpayer's average monthly liability to
17the Department as computed for each calendar quarter of the 4
18preceding complete calendar quarter period is less than
19$10,000. However, if a taxpayer can show the Department that a
20substantial change in the taxpayer's business has occurred
21which causes the taxpayer to anticipate that his average
22monthly tax liability for the reasonably foreseeable future
23will fall below the $10,000 threshold stated above, then such
24taxpayer may petition the Department for change in such
25taxpayer's reporting status. On and after October 1, 2000, once
26applicable, the requirement of the making of quarter monthly

 

 

09800SB1329ham002- 110 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 111 -LRB098 06018 JWD 46655 a

1on other than a calendar monthly basis.
2    If any such payment provided for in this Section exceeds
3the taxpayer's liabilities under this Act, the Retailers'
4Occupation Tax Act, the Service Occupation Tax Act and the
5Service Use Tax Act, as shown by an original monthly return,
6the Department shall issue to the taxpayer a credit memorandum
7no later than 30 days after the date of payment, which
8memorandum may be submitted by the taxpayer to the Department
9in payment of tax liability subsequently to be remitted by the
10taxpayer to the Department or be assigned by the taxpayer to a
11similar taxpayer under this Act, the Retailers' Occupation Tax
12Act, the Service Occupation Tax Act or the Service Use Tax Act,
13in accordance with reasonable rules and regulations to be
14prescribed by the Department, except that if such excess
15payment is shown on an original monthly return and is made
16after December 31, 1986, no credit memorandum shall be issued,
17unless requested by the taxpayer. If no such request is made,
18the taxpayer may credit such excess payment against tax
19liability subsequently to be remitted by the taxpayer to the
20Department under this Act, the Retailers' Occupation Tax Act,
21the Service Occupation Tax Act or the Service Use Tax Act, in
22accordance with reasonable rules and regulations prescribed by
23the Department. If the Department subsequently determines that
24all or any part of the credit taken was not actually due to the
25taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
26be reduced by 2.1% or 1.75% of the difference between the

 

 

09800SB1329ham002- 112 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 113 -LRB098 06018 JWD 46655 a

1such retailer shall file a final return under this Act with the
2Department not more than one month after discontinuing such
3business.
4    In addition, with respect to motor vehicles, watercraft,
5aircraft, and trailers that are required to be registered with
6an agency of this State, every retailer selling this kind of
7tangible personal property shall file, with the Department,
8upon a form to be prescribed and supplied by the Department, a
9separate return for each such item of tangible personal
10property which the retailer sells, except that if, in the same
11transaction, (i) a retailer of aircraft, watercraft, motor
12vehicles or trailers transfers more than one aircraft,
13watercraft, motor vehicle or trailer to another aircraft,
14watercraft, motor vehicle or trailer retailer for the purpose
15of resale or (ii) a retailer of aircraft, watercraft, motor
16vehicles, or trailers transfers more than one aircraft,
17watercraft, motor vehicle, or trailer to a purchaser for use as
18a qualifying rolling stock as provided in Section 3-55 of this
19Act, then that seller may report the transfer of all the
20aircraft, watercraft, motor vehicles or trailers involved in
21that transaction to the Department on the same uniform
22invoice-transaction reporting return form. For purposes of
23this Section, "watercraft" means a Class 2, Class 3, or Class 4
24watercraft as defined in Section 3-2 of the Boat Registration
25and Safety Act, a personal watercraft, or any boat equipped
26with an inboard motor.

 

 

09800SB1329ham002- 114 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 115 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 116 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 117 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 118 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 119 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 120 -LRB098 06018 JWD 46655 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of tangible personal property which is
5purchased outside Illinois at retail from a retailer and which
6is titled or registered by an agency of this State's
7government.
8    Beginning October 1, 2009, each month the Department shall
9pay into the Capital Projects Fund an amount that is equal to
10an amount estimated by the Department to represent 80% of the
11net revenue realized for the preceding month from the sale of
12candy, grooming and hygiene products, and soft drinks that had
13been taxed at a rate of 1% prior to September 1, 2009 but that
14is now taxed at 6.25%.
15    Beginning July 1, 2011, each month the Department shall pay
16into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of sorbents used in Illinois in the process
19of sorbent injection as used to comply with the Environmental
20Protection Act or the federal Clean Air Act, but the total
21payment into the Clean Air Act (CAA) Permit Fund under this Act
22and the Retailers' Occupation Tax Act shall not exceed
23$2,000,000 in any fiscal year.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, (a) 1.75% thereof shall be paid into the
26Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

 

 

09800SB1329ham002- 121 -LRB098 06018 JWD 46655 a

1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to Section 3
6of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8Service Occupation Tax Act, such Acts being hereinafter called
9the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10may be, of moneys being hereinafter called the "Tax Act
11Amount", and (2) the amount transferred to the Build Illinois
12Fund from the State and Local Sales Tax Reform Fund shall be
13less than the Annual Specified Amount (as defined in Section 3
14of the Retailers' Occupation Tax Act), an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and further provided, that if on the last
18business day of any month the sum of (1) the Tax Act Amount
19required to be deposited into the Build Illinois Bond Account
20in the Build Illinois Fund during such month and (2) the amount
21transferred during such month to the Build Illinois Fund from
22the State and Local Sales Tax Reform Fund shall have been less
23than 1/12 of the Annual Specified Amount, an amount equal to
24the difference shall be immediately paid into the Build
25Illinois Fund from other moneys received by the Department
26pursuant to the Tax Acts; and, further provided, that in no

 

 

09800SB1329ham002- 122 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 123 -LRB098 06018 JWD 46655 a

1Department pursuant to the Tax Acts to the Build Illinois Fund;
2provided, however, that any amounts paid to the Build Illinois
3Fund in any fiscal year pursuant to this sentence shall be
4deemed to constitute payments pursuant to clause (b) of the
5preceding sentence and shall reduce the amount otherwise
6payable for such fiscal year pursuant to clause (b) of the
7preceding sentence. The moneys received by the Department
8pursuant to this Act and required to be deposited into the
9Build Illinois Fund are subject to the pledge, claim and charge
10set forth in Section 12 of the Build Illinois Bond Act.
11    Subject to payment of amounts into the Build Illinois Fund
12as provided in the preceding paragraph or in any amendment
13thereto hereafter enacted, the following specified monthly
14installment of the amount requested in the certificate of the
15Chairman of the Metropolitan Pier and Exposition Authority
16provided under Section 8.25f of the State Finance Act, but not
17in excess of the sums designated as "Total Deposit", shall be
18deposited in the aggregate from collections under Section 9 of
19the Use Tax Act, Section 9 of the Service Use Tax Act, Section
209 of the Service Occupation Tax Act, and Section 3 of the
21Retailers' Occupation Tax Act into the McCormick Place
22Expansion Project Fund in the specified fiscal years.
23Fiscal YearTotal Deposit
241993         $0
251994 53,000,000
261995 58,000,000

 

 

09800SB1329ham002- 124 -LRB098 06018 JWD 46655 a

11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021246,000,000

 

 

09800SB1329ham002- 125 -LRB098 06018 JWD 46655 a

12022260,000,000
22023275,000,000
32024 275,000,000
42025 275,000,000
52026 279,000,000
62027 292,000,000
72028 307,000,000
82029 322,000,000
92030 338,000,000
102031 350,000,000
112032 350,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20    Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

 

 

09800SB1329ham002- 126 -LRB098 06018 JWD 46655 a

1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total Deposit",
6has been deposited.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois Tax
12Increment Fund 0.27% of 80% of the net revenue realized for the
13preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a 25-year
20period, the Department shall each month pay into the Energy
21Infrastructure Fund 80% of the net revenue realized from the
226.25% general rate on the selling price of Illinois-mined coal
23that was sold to an eligible business. For purposes of this
24paragraph, the term "eligible business" means a new electric
25generating facility certified pursuant to Section 605-332 of
26the Department of Commerce and Economic Opportunity Law of the

 

 

09800SB1329ham002- 127 -LRB098 06018 JWD 46655 a

1Civil Administrative Code of Illinois.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8    As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15    Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19    For greater simplicity of administration, manufacturers,
20importers and wholesalers whose products are sold at retail in
21Illinois by numerous retailers, and who wish to do so, may
22assume the responsibility for accounting and paying to the
23Department all tax accruing under this Act with respect to such
24sales, if the retailers who are affected do not make written
25objection to the Department to this arrangement.
26(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,

 

 

09800SB1329ham002- 128 -LRB098 06018 JWD 46655 a

1eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
297-333, eff. 8-12-11.)
 
3    Section 5-45. The Service Use Tax Act is amended by
4changing Section 9 as follows:
 
5    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
6    Sec. 9. Each serviceman required or authorized to collect
7the tax herein imposed shall pay to the Department the amount
8of such tax (except as otherwise provided) at the time when he
9is required to file his return for the period during which such
10tax was collected, less a discount of 2.1% prior to January 1,
111990 and 1.75% on and after January 1, 1990, or $5 per calendar
12year, whichever is greater, which is allowed to reimburse the
13serviceman for expenses incurred in collecting the tax, keeping
14records, preparing and filing returns, remitting the tax and
15supplying data to the Department on request. A serviceman need
16not remit that part of any tax collected by him to the extent
17that he is required to pay and does pay the tax imposed by the
18Service Occupation Tax Act with respect to his sale of service
19involving the incidental transfer by him of the same property.
20    Except as provided hereinafter in this Section, on or
21before the twentieth day of each calendar month, such
22serviceman shall file a return for the preceding calendar month
23in accordance with reasonable Rules and Regulations to be
24promulgated by the Department. Such return shall be filed on a

 

 

09800SB1329ham002- 129 -LRB098 06018 JWD 46655 a

1form prescribed by the Department and shall contain such
2information as the Department may reasonably require.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in business as a serviceman in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month, including receipts
15    from charge and time sales, but less all deductions allowed
16    by law;
17        4. The amount of credit provided in Section 2d of this
18    Act;
19        5. The amount of tax due;
20        5-5. The signature of the taxpayer; and
21        6. Such other reasonable information as the Department
22    may require.
23    If a taxpayer fails to sign a return within 30 days after
24the proper notice and demand for signature by the Department,
25the return shall be considered valid and any amount shown to be
26due on the return shall be deemed assessed.

 

 

09800SB1329ham002- 130 -LRB098 06018 JWD 46655 a

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 make
6all payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1995, a taxpayer who has
8an average monthly tax liability of $50,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 2000, a taxpayer who has
11an annual tax liability of $200,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. The term "annual tax liability" shall be the
14sum of the taxpayer's liabilities under this Act, and under all
15other State and local occupation and use tax laws administered
16by the Department, for the immediately preceding calendar year.
17The term "average monthly tax liability" means the sum of the
18taxpayer's liabilities under this Act, and under all other
19State and local occupation and use tax laws administered by the
20Department, for the immediately preceding calendar year
21divided by 12. Beginning on October 1, 2002, a taxpayer who has
22a tax liability in the amount set forth in subsection (b) of
23Section 2505-210 of the Department of Revenue Law shall make
24all payments required by rules of the Department by electronic
25funds transfer.
26    Before August 1 of each year beginning in 1993, the

 

 

09800SB1329ham002- 131 -LRB098 06018 JWD 46655 a

1Department shall notify all taxpayers required to make payments
2by electronic funds transfer. All taxpayers required to make
3payments by electronic funds transfer shall make those payments
4for 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 payments
11in 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    If the serviceman is otherwise required to file a monthly
16return and if the serviceman's average monthly tax liability to
17the Department does not exceed $200, the Department may
18authorize his returns to be filed on a quarter annual basis,
19with the return for January, February and March of a given year
20being due by April 20 of such year; with the return for April,
21May and June of a given year being due by July 20 of such year;
22with the return for July, August and September of a given year
23being due by October 20 of such year, and with the return for
24October, November and December of a given year being due by
25January 20 of the following year.
26    If the serviceman is otherwise required to file a monthly

 

 

09800SB1329ham002- 132 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 133 -LRB098 06018 JWD 46655 a

1provided that the amount of the tax to be deducted shall
2previously have been remitted to the Department by such
3serviceman. If the serviceman shall not previously have
4remitted the amount of such tax to the Department, he shall be
5entitled to no deduction hereunder upon refunding such tax to
6the purchaser.
7    Any serviceman filing a return hereunder shall also include
8the total tax upon the selling price of tangible personal
9property purchased for use by him as an incident to a sale of
10service, and such serviceman shall remit the amount of such tax
11to the Department when filing such return.
12    If experience indicates such action to be practicable, the
13Department may prescribe and furnish a combination or joint
14return which will enable servicemen, who are required to file
15returns hereunder and also under the Service Occupation Tax
16Act, to furnish all the return information required by both
17Acts on the one form.
18    Where the serviceman has more than one business registered
19with the Department under separate registration hereunder,
20such serviceman shall not file each return that is due as a
21single return covering all such registered businesses, but
22shall file separate returns for each such registered business.
23    Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Tax Reform Fund, a special fund in
25the State Treasury, the net revenue realized for the preceding
26month from the 1% tax on sales of food for human consumption

 

 

09800SB1329ham002- 134 -LRB098 06018 JWD 46655 a

1which is to be consumed off the premises where it is sold
2(other than alcoholic beverages, soft drinks and food which has
3been prepared for immediate consumption) and prescription and
4nonprescription medicines, drugs, medical appliances and
5insulin, urine testing materials, syringes and needles used by
6diabetics.
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 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.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24is now taxed at 6.25%.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

 

 

09800SB1329ham002- 135 -LRB098 06018 JWD 46655 a

1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to Section 3
7of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
8Act, Section 9 of the Service Use Tax Act, and Section 9 of the
9Service Occupation Tax Act, such Acts being hereinafter called
10the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
11may be, of moneys being hereinafter called the "Tax Act
12Amount", and (2) the amount transferred to the Build Illinois
13Fund from the State and Local Sales Tax Reform Fund shall be
14less than the Annual Specified Amount (as defined in Section 3
15of the Retailers' Occupation Tax Act), an amount equal to the
16difference shall be immediately paid into the Build Illinois
17Fund from other moneys received by the Department pursuant to
18the Tax Acts; and further provided, that if on the last
19business day of any month the sum of (1) the Tax Act Amount
20required to be deposited into the Build Illinois Bond Account
21in the Build Illinois Fund during such month and (2) the amount
22transferred during such month to the Build Illinois Fund from
23the State and Local Sales Tax Reform Fund shall have been less
24than 1/12 of the Annual Specified Amount, an amount equal to
25the difference shall be immediately paid into the Build
26Illinois Fund from other moneys received by the Department

 

 

09800SB1329ham002- 136 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 137 -LRB098 06018 JWD 46655 a

1shall be immediately paid from other moneys received by the
2Department pursuant to the Tax Acts to the Build Illinois Fund;
3provided, however, that any amounts paid to the Build Illinois
4Fund in any fiscal year pursuant to this sentence shall be
5deemed to constitute payments pursuant to clause (b) of the
6preceding sentence and shall reduce the amount otherwise
7payable for such fiscal year pursuant to clause (b) of the
8preceding sentence. The moneys received by the Department
9pursuant to this Act and required to be deposited into the
10Build Illinois Fund are subject to the pledge, claim and charge
11set forth in Section 12 of the Build Illinois Bond Act.
12    Subject to payment of amounts into the Build Illinois Fund
13as provided in the preceding paragraph or in any amendment
14thereto hereafter enacted, the following specified monthly
15installment of the amount requested in the certificate of the
16Chairman of the Metropolitan Pier and Exposition Authority
17provided under Section 8.25f of the State Finance Act, but not
18in excess of the sums designated as "Total Deposit", shall be
19deposited in the aggregate from collections under Section 9 of
20the Use Tax Act, Section 9 of the Service Use Tax Act, Section
219 of the Service Occupation Tax Act, and Section 3 of the
22Retailers' Occupation Tax Act into the McCormick Place
23Expansion Project Fund in the specified fiscal years.
24Fiscal YearTotal Deposit
251993         $0

 

 

09800SB1329ham002- 138 -LRB098 06018 JWD 46655 a

11994 53,000,000
21995 58,000,000
31996 61,000,000
41997 64,000,000
51998 68,000,000
61999 71,000,000
72000 75,000,000
82001 80,000,000
92002 93,000,000
102003 99,000,000
112004103,000,000
122005108,000,000
132006113,000,000
142007119,000,000
152008126,000,000
162009132,000,000
172010139,000,000
182011146,000,000
192012153,000,000
202013161,000,000
212014170,000,000
222015179,000,000
232016189,000,000
242017199,000,000
252018210,000,000
262019221,000,000

 

 

09800SB1329ham002- 139 -LRB098 06018 JWD 46655 a

12020233,000,000
22021246,000,000
32022260,000,000
42023275,000,000
52024 275,000,000
62025 275,000,000
72026 279,000,000
82027 292,000,000
92028 307,000,000
102029 322,000,000
112030 338,000,000
122031 350,000,000
132032 350,000,000
14and
15each fiscal year
16thereafter that bonds
17are outstanding under
18Section 13.2 of the
19Metropolitan Pier and
20Exposition Authority Act,
21but not after fiscal year 2060.
22    Beginning July 20, 1993 and in each month of each fiscal
23year thereafter, one-eighth of the amount requested in the
24certificate of the Chairman of the Metropolitan Pier and
25Exposition Authority for that fiscal year, less the amount
26deposited into the McCormick Place Expansion Project Fund by

 

 

09800SB1329ham002- 140 -LRB098 06018 JWD 46655 a

1the State Treasurer in the respective month under subsection
2(g) of Section 13 of the Metropolitan Pier and Exposition
3Authority Act, plus cumulative deficiencies in the deposits
4required under this Section for previous months and years,
5shall be deposited into the McCormick Place Expansion Project
6Fund, until the full amount requested for the fiscal year, but
7not in excess of the amount specified above as "Total Deposit",
8has been deposited.
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 Tax
14Increment Fund 0.27% of 80% of the net revenue realized for the
15preceding 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 Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning with the receipt of the first report of
21taxes paid by an eligible business and continuing for a 25-year
22period, the Department shall each month pay into the Energy
23Infrastructure Fund 80% of the net revenue realized from the
246.25% general rate on the selling price of Illinois-mined coal
25that was sold to an eligible business. For purposes of this
26paragraph, the term "eligible business" means a new electric

 

 

09800SB1329ham002- 141 -LRB098 06018 JWD 46655 a

1generating facility certified pursuant to Section 605-332 of
2the Department of Commerce and Economic Opportunity Law of the
3Civil Administrative Code of Illinois.
4    All remaining moneys received by the Department pursuant to
5this Act shall be paid into the General Revenue Fund of the
6State Treasury.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
19eff. 5-27-10.)
 
20    Section 5-50. The Service Occupation Tax Act is amended by
21changing Section 9 as follows:
 
22    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
23    Sec. 9. Each serviceman required or authorized to collect
24the tax herein imposed shall pay to the Department the amount

 

 

09800SB1329ham002- 142 -LRB098 06018 JWD 46655 a

1of such tax at the time when he is required to file his return
2for the period during which such tax was collectible, less a
3discount of 2.1% prior to January 1, 1990, and 1.75% on and
4after January 1, 1990, or $5 per calendar year, whichever is
5greater, which is allowed to reimburse the serviceman for
6expenses incurred in collecting the tax, keeping records,
7preparing and filing returns, remitting the tax and supplying
8data to the Department on request.
9    Where such tangible personal property is sold under a
10conditional sales contract, or under any other form of sale
11wherein the payment of the principal sum, or a part thereof, is
12extended beyond the close of the period for which the return is
13filed, the serviceman, in collecting the tax may collect, for
14each tax return period, only the tax applicable to the part of
15the selling price actually received during such tax return
16period.
17    Except as provided hereinafter in this Section, on or
18before the twentieth day of each calendar month, such
19serviceman shall file a return for the preceding calendar month
20in accordance with reasonable rules and regulations to be
21promulgated by the Department of Revenue. Such return shall be
22filed on a form prescribed by the Department and shall contain
23such information as the Department may reasonably require.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

09800SB1329ham002- 143 -LRB098 06018 JWD 46655 a

1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5        1. The name of the seller;
6        2. The address of the principal place of business from
7    which he engages in business as a serviceman in this State;
8        3. The total amount of taxable receipts received by him
9    during the preceding calendar month, including receipts
10    from charge and time sales, but less all deductions allowed
11    by law;
12        4. The amount of credit provided in Section 2d of this
13    Act;
14        5. The amount of tax due;
15        5-5. The signature of the taxpayer; and
16        6. Such other reasonable information as the Department
17    may require.
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    Prior to October 1, 2003, and on and after September 1,
232004 a serviceman may accept a Manufacturer's Purchase Credit
24certification from a purchaser in satisfaction of Service Use
25Tax as provided in Section 3-70 of the Service Use Tax Act if
26the purchaser provides the appropriate documentation as

 

 

09800SB1329ham002- 144 -LRB098 06018 JWD 46655 a

1required by Section 3-70 of the Service Use Tax Act. A
2Manufacturer's Purchase Credit certification, accepted prior
3to October 1, 2003 or on or after September 1, 2004 by a
4serviceman as provided in Section 3-70 of the Service Use Tax
5Act, may be used by that serviceman to satisfy Service
6Occupation Tax liability in the amount claimed in the
7certification, not to exceed 6.25% of the receipts subject to
8tax from a qualifying purchase. A Manufacturer's Purchase
9Credit reported on any original or amended return filed under
10this Act after October 20, 2003 for reporting periods prior to
11September 1, 2004 shall be disallowed. Manufacturer's Purchase
12Credit reported on annual returns due on or after January 1,
132005 will be disallowed for periods prior to September 1, 2004.
14No Manufacturer's Purchase Credit may be used after September
1530, 2003 through August 31, 2004 to satisfy any tax liability
16imposed under this Act, including any audit liability.
17    If the serviceman's average monthly tax liability to the
18Department does not exceed $200, the Department may authorize
19his returns to be filed on a quarter annual basis, with the
20return for January, February and March of a given year being
21due by April 20 of such year; with the return for April, May
22and June of a given year being due by July 20 of such year; with
23the return for July, August and September of a given year being
24due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

 

 

09800SB1329ham002- 145 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 146 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 147 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 148 -LRB098 06018 JWD 46655 a

1    Where the serviceman has more than one business registered
2with the Department under separate registrations hereunder,
3such serviceman shall file separate returns for each registered
4business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund the revenue realized for
7the preceding month from the 1% tax on sales of food for human
8consumption which is to be consumed off the premises where it
9is sold (other than alcoholic beverages, soft drinks and food
10which has been prepared for immediate consumption) and
11prescription and nonprescription medicines, drugs, medical
12appliances and insulin, urine testing materials, syringes and
13needles used by diabetics.
14    Beginning January 1, 1990, each month the Department shall
15pay into the County and Mass Transit District Fund 4% of the
16revenue realized for the preceding month from the 6.25% general
17rate.
18    Beginning August 1, 2000, each month the Department shall
19pay into the County and Mass Transit District Fund 20% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund 16% of the revenue
24realized for the preceding month from the 6.25% general rate on
25transfers of tangible personal property.
26    Beginning August 1, 2000, each month the Department shall

 

 

09800SB1329ham002- 149 -LRB098 06018 JWD 46655 a

1pay into the Local Government Tax Fund 80% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of motor fuel and gasohol.
4    Beginning October 1, 2009, each month the Department shall
5pay into the Capital Projects Fund an amount that is equal to
6an amount estimated by the Department to represent 80% of the
7net revenue realized for the preceding month from the sale of
8candy, grooming and hygiene products, and soft drinks that had
9been taxed at a rate of 1% prior to September 1, 2009 but that
10is now taxed at 6.25%.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

09800SB1329ham002- 150 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 151 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 152 -LRB098 06018 JWD 46655 a

1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000

 

 

09800SB1329ham002- 153 -LRB098 06018 JWD 46655 a

12008126,000,000
22009132,000,000
32010139,000,000
42011146,000,000
52012153,000,000
62013161,000,000
72014170,000,000
82015179,000,000
92016189,000,000
102017199,000,000
112018210,000,000
122019221,000,000
132020233,000,000
142021246,000,000
152022260,000,000
162023275,000,000
172024 275,000,000
182025 275,000,000
192026 279,000,000
202027 292,000,000
212028 307,000,000
222029 322,000,000
232030 338,000,000
242031 350,000,000
252032 350,000,000
26and

 

 

09800SB1329ham002- 154 -LRB098 06018 JWD 46655 a

1each fiscal year
2thereafter that bonds
3are outstanding under
4Section 13.2 of the
5Metropolitan Pier and
6Exposition Authority Act,
7but not after fiscal year 2060.
8    Beginning July 20, 1993 and in each month of each fiscal
9year thereafter, one-eighth of the amount requested in the
10certificate of the Chairman of the Metropolitan Pier and
11Exposition Authority for that fiscal year, less the amount
12deposited into the McCormick Place Expansion Project Fund by
13the State Treasurer in the respective month under subsection
14(g) of Section 13 of the Metropolitan Pier and Exposition
15Authority Act, plus cumulative deficiencies in the deposits
16required under this Section for previous months and years,
17shall be deposited into the McCormick Place Expansion Project
18Fund, until the full amount requested for the fiscal year, but
19not in excess of the amount specified above as "Total Deposit",
20has been deposited.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois Tax
26Increment Fund 0.27% of 80% of the net revenue realized for the

 

 

09800SB1329ham002- 155 -LRB098 06018 JWD 46655 a

1preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning with the receipt of the first report of
7taxes paid by an eligible business and continuing for a 25-year
8period, the Department shall each month pay into the Energy
9Infrastructure Fund 80% of the net revenue realized from the
106.25% general rate on the selling price of Illinois-mined coal
11that was sold to an eligible business. For purposes of this
12paragraph, the term "eligible business" means a new electric
13generating facility certified pursuant to Section 605-332 of
14the Department of Commerce and Economic Opportunity Law of the
15Civil Administrative Code of Illinois.
16    Remaining moneys received by the Department pursuant to
17this Act shall be paid into the General Revenue Fund of the
18State Treasury.
19    The Department may, upon separate written notice to a
20taxpayer, require the taxpayer to prepare and file with the
21Department on a form prescribed by the Department within not
22less than 60 days after receipt of the notice an annual
23information return for the tax year specified in the notice.
24Such annual return to the Department shall include a statement
25of gross receipts as shown by the taxpayer's last Federal
26income tax return. If the total receipts of the business as

 

 

09800SB1329ham002- 156 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 157 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 158 -LRB098 06018 JWD 46655 a

1permissible for manufacturers, importers and wholesalers whose
2products are sold by numerous servicemen in Illinois, and who
3wish to do so, to assume the responsibility for accounting and
4paying to the Department all tax accruing under this Act with
5respect to such sales, if the servicemen who are affected do
6not make written objection to the Department to this
7arrangement.
8(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
9eff. 5-27-10.)
 
10    Section 5-55. The Retailers' Occupation Tax Act is amended
11by changing Section 3 as follows:
 
12    (35 ILCS 120/3)  (from Ch. 120, par. 442)
13    Sec. 3. Except as provided in this Section, on or before
14the twentieth day of each calendar month, every person engaged
15in the business of selling tangible personal property at retail
16in this State during the preceding calendar month shall file a
17return with the Department, stating:
18        1. The name of the seller;
19        2. His residence address and the address of his
20    principal place of business and the address of the
21    principal place of business (if that is a different
22    address) from which he engages in the business of selling
23    tangible personal property at retail in this State;
24        3. Total amount of receipts received by him during the

 

 

09800SB1329ham002- 159 -LRB098 06018 JWD 46655 a

1    preceding calendar month or quarter, as the case may be,
2    from sales of tangible personal property, and from services
3    furnished, by him during such preceding calendar month or
4    quarter;
5        4. Total amount received by him during the preceding
6    calendar month or quarter on charge and time sales of
7    tangible personal property, and from services furnished,
8    by him prior to the month or quarter for which the return
9    is filed;
10        5. Deductions allowed by law;
11        6. Gross receipts which were received by him during the
12    preceding calendar month or quarter and upon the basis of
13    which the tax is imposed;
14        7. The amount of credit provided in Section 2d of this
15    Act;
16        8. The amount of tax due;
17        9. The signature of the taxpayer; and
18        10. Such other reasonable information as the
19    Department may require.
20    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    Each return shall be accompanied by the statement of
25prepaid tax issued pursuant to Section 2e for which credit is
26claimed.

 

 

09800SB1329ham002- 160 -LRB098 06018 JWD 46655 a

1    Prior to October 1, 2003, and on and after September 1,
22004 a retailer may accept a Manufacturer's Purchase Credit
3certification from a purchaser in satisfaction of Use Tax as
4provided in Section 3-85 of the Use Tax Act if the purchaser
5provides the appropriate documentation as required by Section
63-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7certification, accepted by a retailer prior to October 1, 2003
8and on and after September 1, 2004 as provided in Section 3-85
9of the Use Tax Act, may be used by that retailer to satisfy
10Retailers' Occupation Tax liability in the amount claimed in
11the certification, not to exceed 6.25% of the receipts subject
12to tax from a qualifying purchase. A Manufacturer's Purchase
13Credit reported on any original or amended return filed under
14this Act after October 20, 2003 for reporting periods prior to
15September 1, 2004 shall be disallowed. Manufacturer's
16Purchaser Credit reported on annual returns due on or after
17January 1, 2005 will be disallowed for periods prior to
18September 1, 2004. No Manufacturer's Purchase Credit may be
19used after September 30, 2003 through August 31, 2004 to
20satisfy any tax liability imposed under this Act, including any
21audit liability.
22    The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

09800SB1329ham002- 161 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 162 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 163 -LRB098 06018 JWD 46655 a

1information by electronic means, the distributor, importing
2distributor, or manufacturer shall furnish the sales
3information by personal delivery or by mail. For purposes of
4this paragraph, the term "electronic means" includes, but is
5not limited to, the use of a secure Internet website, e-mail,
6or facsimile.
7    If a total amount of less than $1 is payable, refundable or
8creditable, such amount shall be disregarded if it is less than
950 cents and shall be increased to $1 if it is 50 cents or more.
10    Beginning October 1, 1993, a taxpayer who has an average
11monthly tax liability of $150,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1994, a taxpayer who has
14an average monthly tax liability of $100,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1995, a taxpayer who has
17an average monthly tax liability of $50,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 2000, a taxpayer who has
20an annual tax liability of $200,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. The term "annual tax liability" shall be the
23sum of the taxpayer's liabilities under this Act, and under all
24other State and local occupation and use tax laws administered
25by the Department, for the immediately preceding calendar year.
26The term "average monthly tax liability" shall be the sum of

 

 

09800SB1329ham002- 164 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 165 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 166 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 167 -LRB098 06018 JWD 46655 a

1watercraft, motor vehicles or trailers involved in that
2transaction to the Department on the same uniform
3invoice-transaction reporting return form. For purposes of
4this Section, "watercraft" means a Class 2, Class 3, or Class 4
5watercraft as defined in Section 3-2 of the Boat Registration
6and Safety Act, a personal watercraft, or any boat equipped
7with an inboard motor.
8    Any retailer who sells only motor vehicles, watercraft,
9aircraft, or trailers that are required to be registered with
10an agency of this State, so that all retailers' occupation tax
11liability is required to be reported, and is reported, on such
12transaction reporting returns and who is not otherwise required
13to file monthly or quarterly returns, need not file monthly or
14quarterly returns. However, those retailers shall be required
15to file returns on an annual basis.
16    The transaction reporting return, in the case of motor
17vehicles or trailers that are required to be registered with an
18agency of this State, shall be the same document as the Uniform
19Invoice referred to in Section 5-402 of The Illinois Vehicle
20Code and must show the name and address of the seller; the name
21and address of the purchaser; the amount of the selling price
22including the amount allowed by the retailer for traded-in
23property, if any; the amount allowed by the retailer for the
24traded-in tangible personal property, if any, to the extent to
25which Section 1 of this Act allows an exemption for the value
26of traded-in property; the balance payable after deducting such

 

 

09800SB1329ham002- 168 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 169 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 170 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 171 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 172 -LRB098 06018 JWD 46655 a

1retailers who report and pay the tax on a transaction by
2transaction basis, as provided in this Section, such discount
3shall be taken with each such tax remittance instead of when
4such retailer files his periodic return.
5    Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Use Tax
7Act, the Service Occupation Tax Act, and the Service Use Tax
8Act, excluding any liability for prepaid sales tax to be
9remitted in accordance with Section 2d of this Act, was $10,000
10or more during the preceding 4 complete calendar quarters, he
11shall file a return with the Department each month by the 20th
12day of the month next following the month during which such tax
13liability is incurred and shall make payments to the Department
14on or before the 7th, 15th, 22nd and last day of the month
15during which such liability is incurred. On and after October
161, 2000, if the taxpayer's average monthly tax liability to the
17Department under this Act, the Use Tax Act, the Service
18Occupation Tax Act, and the Service Use Tax Act, excluding any
19liability for prepaid sales tax to be remitted in accordance
20with Section 2d of this Act, was $20,000 or more during the
21preceding 4 complete calendar quarters, he shall file a return
22with the Department each month by the 20th day of the month
23next following the month during which such tax liability is
24incurred and shall make payment to the Department on or before
25the 7th, 15th, 22nd and last day of the month during which such
26liability is incurred. If the month during which such tax

 

 

09800SB1329ham002- 173 -LRB098 06018 JWD 46655 a

1liability is incurred began prior to January 1, 1985, each
2payment shall be in an amount equal to 1/4 of the taxpayer's
3actual liability for the month or an amount set by the
4Department not to exceed 1/4 of the average monthly liability
5of the taxpayer to the Department for the preceding 4 complete
6calendar quarters (excluding the month of highest liability and
7the month of lowest liability in such 4 quarter period). If the
8month during which such tax liability is incurred begins on or
9after January 1, 1985 and prior to January 1, 1987, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 27.5% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1987 and prior to January 1, 1988, each
15payment shall be in an amount equal to 22.5% of the taxpayer's
16actual liability for the month or 26.25% of the taxpayer's
17liability for the same calendar month of the preceding year. If
18the month during which such tax liability is incurred begins on
19or after January 1, 1988, and prior to January 1, 1989, or
20begins on or after January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year. If the month during which
24such tax liability is incurred begins on or after January 1,
251989, and prior to January 1, 1996, each payment shall be in an
26amount equal to 22.5% of the taxpayer's actual liability for

 

 

09800SB1329ham002- 174 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 175 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 176 -LRB098 06018 JWD 46655 a

1monthly basis.
2    The provisions of this paragraph apply before October 1,
32001. Without regard to whether a taxpayer is required to make
4quarter monthly payments as specified above, any taxpayer who
5is required by Section 2d of this Act to collect and remit
6prepaid taxes and has collected prepaid taxes which average in
7excess of $25,000 per month during the preceding 2 complete
8calendar quarters, shall file a return with the Department as
9required by Section 2f and shall make payments to the
10Department on or before the 7th, 15th, 22nd and last day of the
11month during which such liability is incurred. If the month
12during which such tax liability is incurred began prior to the
13effective date of this amendatory Act of 1985, each payment
14shall be in an amount not less than 22.5% of the taxpayer's
15actual liability under Section 2d. If the month during which
16such tax liability is incurred begins on or after January 1,
171986, each payment shall be in an amount equal to 22.5% of the
18taxpayer's actual liability for the month or 27.5% of the
19taxpayer's liability for the same calendar month of the
20preceding calendar year. If the month during which such tax
21liability is incurred begins on or after January 1, 1987, each
22payment shall be in an amount equal to 22.5% of the taxpayer's
23actual liability for the month or 26.25% of the taxpayer's
24liability for the same calendar month of the preceding year.
25The amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

 

 

09800SB1329ham002- 177 -LRB098 06018 JWD 46655 a

1that month filed under this Section or Section 2f, as the case
2may be. Once applicable, the requirement of the making of
3quarter monthly payments to the Department pursuant to this
4paragraph shall continue until such taxpayer's average monthly
5prepaid tax collections during the preceding 2 complete
6calendar quarters is $25,000 or less. If any such quarter
7monthly payment is not paid at the time or in the amount
8required, the taxpayer shall be liable for penalties and
9interest on such difference, except insofar as the taxpayer has
10previously made payments for that month in excess of the
11minimum payments previously due.
12    The provisions of this paragraph apply on and after October
131, 2001. Without regard to whether a taxpayer is required to
14make quarter monthly payments as specified above, any taxpayer
15who is required by Section 2d of this Act to collect and remit
16prepaid taxes and has collected prepaid taxes that average in
17excess of $20,000 per month during the preceding 4 complete
18calendar quarters shall file a return with the Department as
19required by Section 2f and shall make payments to the
20Department on or before the 7th, 15th, 22nd and last day of the
21month during which the liability is incurred. Each payment
22shall be in an amount equal to 22.5% of the taxpayer's actual
23liability for the month or 25% of the taxpayer's liability for
24the same calendar month of the preceding year. The amount of
25the quarter monthly payments shall be credited against the
26final tax liability of the taxpayer's return for that month

 

 

09800SB1329ham002- 178 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 179 -LRB098 06018 JWD 46655 a

1taxpayer may credit such excess payment against tax liability
2subsequently to be remitted to the Department under this Act,
3the Use Tax Act, the Service Occupation Tax Act or the Service
4Use Tax Act, in accordance with reasonable rules and
5regulations prescribed by the Department. If the Department
6subsequently determined that all or any part of the credit
7taken was not actually due to the taxpayer, the taxpayer's 2.1%
8and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
9of the difference between the credit taken and that actually
10due, and that taxpayer shall be liable for penalties and
11interest on such difference.
12    If a retailer of motor fuel is entitled to a credit under
13Section 2d of this Act which exceeds the taxpayer's liability
14to the Department under this Act for the month which the
15taxpayer is filing a return, the Department shall issue the
16taxpayer a credit memorandum for the excess.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund, a special fund in the
19State treasury which is hereby created, the net revenue
20realized for the preceding month from the 1% tax on sales of
21food for human consumption which is to be consumed off the
22premises where it is sold (other than alcoholic beverages, soft
23drinks and food which has been prepared for immediate
24consumption) and prescription and nonprescription medicines,
25drugs, medical appliances and insulin, urine testing
26materials, syringes and needles used by diabetics.

 

 

09800SB1329ham002- 180 -LRB098 06018 JWD 46655 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the County and Mass Transit District Fund, a special
3fund in the State treasury which is hereby created, 4% of the
4net revenue realized for the preceding month from the 6.25%
5general rate.
6    Beginning August 1, 2000, each month the Department shall
7pay into the County and Mass Transit District Fund 20% of the
8net revenue realized for the preceding month from the 1.25%
9rate on the selling price of motor fuel and gasohol. Beginning
10September 1, 2010, each month the Department shall pay into the
11County and Mass Transit District Fund 20% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of sales tax holiday items.
14    Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund 16% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of tangible personal property.
18    Beginning August 1, 2000, each month the Department shall
19pay into the Local Government Tax Fund 80% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of motor fuel and gasohol. Beginning September 1,
222010, each month the Department shall pay into the Local
23Government Tax Fund 80% of the net revenue realized for the
24preceding month from the 1.25% rate on the selling price of
25sales tax holiday items.
26    Beginning October 1, 2009, each month the Department shall

 

 

09800SB1329ham002- 181 -LRB098 06018 JWD 46655 a

1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6is now taxed at 6.25%.
7    Beginning July 1, 2011, each month the Department shall pay
8into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
9realized for the preceding month from the 6.25% general rate on
10the selling price of sorbents used in Illinois in the process
11of sorbent injection as used to comply with the Environmental
12Protection Act or the federal Clean Air Act, but the total
13payment into the Clean Air Act (CAA) Permit Fund under this Act
14and the Use Tax Act shall not exceed $2,000,000 in any fiscal
15year.
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 this Act,
24Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
25Act, and Section 9 of the Service Occupation Tax Act, such Acts
26being hereinafter called the "Tax Acts" and such aggregate of

 

 

09800SB1329ham002- 182 -LRB098 06018 JWD 46655 a

12.2% or 3.8%, as the case may be, of moneys being hereinafter
2called the "Tax Act Amount", and (2) the amount transferred to
3the Build Illinois Fund from the State and Local Sales Tax
4Reform Fund shall be less than the Annual Specified Amount (as
5hereinafter defined), an amount equal to the difference shall
6be immediately paid into the Build Illinois Fund from other
7moneys received by the Department pursuant to the Tax Acts; the
8"Annual Specified Amount" means the amounts specified below for
9fiscal years 1986 through 1993:
10Fiscal YearAnnual Specified Amount
111986$54,800,000
121987$76,650,000
131988$80,480,000
141989$88,510,000
151990$115,330,000
161991$145,470,000
171992$182,730,000
181993$206,520,000;
19and means the Certified Annual Debt Service Requirement (as
20defined in Section 13 of the Build Illinois Bond Act) or the
21Tax Act Amount, whichever is greater, for fiscal year 1994 and
22each fiscal year thereafter; and further provided, that if on
23the last business day of any month the sum of (1) the Tax Act
24Amount required to be deposited into the Build Illinois Bond
25Account in the Build Illinois Fund during such month and (2)
26the amount transferred to the Build Illinois Fund from the

 

 

09800SB1329ham002- 183 -LRB098 06018 JWD 46655 a

1State and Local Sales Tax Reform Fund shall have been less than
21/12 of the Annual Specified Amount, 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 in no event shall the
6payments required under the preceding proviso result in
7aggregate payments into the Build Illinois Fund pursuant to
8this clause (b) for any fiscal year in excess of the greater of
9(i) the Tax Act Amount or (ii) the Annual Specified Amount for
10such fiscal year. The amounts payable into the Build Illinois
11Fund under clause (b) of the first sentence in this paragraph
12shall be payable only until such time as the aggregate amount
13on deposit under each trust indenture securing Bonds issued and
14outstanding pursuant to the Build Illinois Bond Act is
15sufficient, taking into account any future investment income,
16to fully provide, in accordance with such indenture, for the
17defeasance of or the payment of the principal of, premium, if
18any, and interest on the Bonds secured by such indenture and on
19any Bonds expected to be issued thereafter and all fees and
20costs payable with respect thereto, all as certified by the
21Director of the Bureau of the Budget (now Governor's Office of
22Management and Budget). If on the last business day of any
23month in which Bonds are outstanding pursuant to the Build
24Illinois Bond Act, the aggregate of moneys deposited in the
25Build Illinois Bond Account in the Build Illinois Fund in such
26month shall be less than the amount required to be transferred

 

 

09800SB1329ham002- 184 -LRB098 06018 JWD 46655 a

1in such month from the Build Illinois Bond Account to the Build
2Illinois Bond Retirement and Interest Fund pursuant to Section
313 of the Build Illinois Bond Act, an amount equal to such
4deficiency shall be immediately paid from other moneys received
5by the Department pursuant to the Tax Acts to the Build
6Illinois Fund; provided, however, that any amounts paid to the
7Build Illinois Fund in any fiscal year pursuant to this
8sentence shall be deemed to constitute payments pursuant to
9clause (b) of the first sentence of this paragraph and shall
10reduce the amount otherwise payable for such fiscal year
11pursuant to that clause (b). The moneys received by the
12Department pursuant to this Act and required to be deposited
13into the Build Illinois Fund are subject to the pledge, claim
14and charge set forth in Section 12 of the Build Illinois Bond
15Act.
16    Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

 

 

09800SB1329ham002- 185 -LRB098 06018 JWD 46655 a

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

09800SB1329ham002- 186 -LRB098 06018 JWD 46655 a

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

09800SB1329ham002- 187 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 188 -LRB098 06018 JWD 46655 a

1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% thereof shall be paid into the State
10Treasury and 25% shall be reserved in a special account and
11used only for the transfer to the Common School Fund as part of
12the monthly transfer from the General Revenue Fund in
13accordance with Section 8a of the State Finance Act.
14    The Department may, upon separate written notice to a
15taxpayer, require the taxpayer to prepare and file with the
16Department on a form prescribed by the Department within not
17less than 60 days after receipt of the notice an annual
18information return for the tax year specified in the notice.
19Such annual return to the Department shall include a statement
20of gross receipts as shown by the retailer's last Federal
21income tax return. If the total receipts of the business as
22reported in the Federal income tax return do not agree with the
23gross receipts reported to the Department of Revenue for the
24same period, the retailer shall attach to his annual return a
25schedule showing a reconciliation of the 2 amounts and the
26reasons for the difference. The retailer's annual return to the

 

 

09800SB1329ham002- 189 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 190 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 191 -LRB098 06018 JWD 46655 a

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

 

 

09800SB1329ham002- 192 -LRB098 06018 JWD 46655 a

1impose this requirement when it finds that there is a
2significant risk of loss of revenue to the State at such an
3exhibition or event. Such a finding shall be based on evidence
4that a substantial number of concessionaires or other sellers
5who are not residents of Illinois will be engaging in the
6business of selling tangible personal property at retail at the
7exhibition or event, or other evidence of a significant risk of
8loss of revenue to the State. The Department shall notify
9concessionaires and other sellers affected by the imposition of
10this requirement. In the absence of notification by the
11Department, the concessionaires and other sellers shall file
12their returns as otherwise required in this Section.
13(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
14eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
1597-333, eff. 8-12-11.)
 
16    Section 5-60. The Motor Fuel Tax Law is amended by changing
17Section 8 as follows:
 
18    (35 ILCS 505/8)  (from Ch. 120, par. 424)
19    Sec. 8. Except as provided in Section 8a, subdivision
20(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
2116 of Section 15, all money received by the Department under
22this Act, including payments made to the Department by member
23jurisdictions participating in the International Fuel Tax
24Agreement, shall be deposited in a special fund in the State

 

 

09800SB1329ham002- 193 -LRB098 06018 JWD 46655 a

1treasury, to be known as the "Motor Fuel Tax Fund", and shall
2be used as follows:
3    (a) 2 1/2 cents per gallon of the tax collected on special
4fuel under paragraph (b) of Section 2 and Section 13a of this
5Act shall be transferred to the State Construction Account Fund
6in the State Treasury;
7    (b) $420,000 shall be transferred each month to the State
8Boating Act Fund to be used by the Department of Natural
9Resources for the purposes specified in Article X of the Boat
10Registration and Safety Act;
11    (c) $3,500,000 shall be transferred each month to the Grade
12Crossing Protection Fund to be used as follows: not less than
13$12,000,000 each fiscal year shall be used for the construction
14or reconstruction of rail highway grade separation structures;
15$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
16fiscal year 2010 and each fiscal year thereafter shall be
17transferred to the Transportation Regulatory Fund and shall be
18accounted for as part of the rail carrier portion of such funds
19and shall be used to pay the cost of administration of the
20Illinois Commerce Commission's railroad safety program in
21connection with its duties under subsection (3) of Section
2218c-7401 of the Illinois Vehicle Code, with the remainder to be
23used by the Department of Transportation upon order of the
24Illinois Commerce Commission, to pay that part of the cost
25apportioned by such Commission to the State to cover the
26interest of the public in the use of highways, roads, streets,

 

 

09800SB1329ham002- 194 -LRB098 06018 JWD 46655 a

1or pedestrian walkways in the county highway system, township
2and district road system, or municipal street system as defined
3in the Illinois Highway Code, as the same may from time to time
4be amended, for separation of grades, for installation,
5construction or reconstruction of crossing protection or
6reconstruction, alteration, relocation including construction
7or improvement of any existing highway necessary for access to
8property or improvement of any grade crossing and grade
9crossing surface including the necessary highway approaches
10thereto of any railroad across the highway or public road, or
11for the installation, construction, reconstruction, or
12maintenance of a pedestrian walkway over or under a railroad
13right-of-way, as provided for in and in accordance with Section
1418c-7401 of the Illinois Vehicle Code. The Commission may order
15up to $2,000,000 per year in Grade Crossing Protection Fund
16moneys for the improvement of grade crossing surfaces and up to
17$300,000 per year for the maintenance and renewal of 4-quadrant
18gate vehicle detection systems located at non-high speed rail
19grade crossings. The Commission shall not order more than
20$2,000,000 per year in Grade Crossing Protection Fund moneys
21for pedestrian walkways. In entering orders for projects for
22which payments from the Grade Crossing Protection Fund will be
23made, the Commission shall account for expenditures authorized
24by the orders on a cash rather than an accrual basis. For
25purposes of this requirement an "accrual basis" assumes that
26the total cost of the project is expended in the fiscal year in

 

 

09800SB1329ham002- 195 -LRB098 06018 JWD 46655 a

1which the order is entered, while a "cash basis" allocates the
2cost of the project among fiscal years as expenditures are
3actually made. To meet the requirements of this subsection, the
4Illinois Commerce Commission shall develop annual and 5-year
5project plans of rail crossing capital improvements that will
6be paid for with moneys from the Grade Crossing Protection
7Fund. The annual project plan shall identify projects for the
8succeeding fiscal year and the 5-year project plan shall
9identify projects for the 5 directly succeeding fiscal years.
10The Commission shall submit the annual and 5-year project plans
11for this Fund to the Governor, the President of the Senate, the
12Senate Minority Leader, the Speaker of the House of
13Representatives, and the Minority Leader of the House of
14Representatives on the first Wednesday in April of each year;
15    (d) of the amount remaining after allocations provided for
16in subsections (a), (b) and (c), a sufficient amount shall be
17reserved to pay all of the following:
18        (1) the costs of the Department of Revenue in
19    administering this Act;
20        (2) the costs of the Department of Transportation in
21    performing its duties imposed by the Illinois Highway Code
22    for supervising the use of motor fuel tax funds apportioned
23    to municipalities, counties and road districts;
24        (3) refunds provided for in Section 13, refunds for
25    overpayment of decal fees paid under Section 13a.4 of this
26    Act, and refunds provided for under the terms of the

 

 

09800SB1329ham002- 196 -LRB098 06018 JWD 46655 a

1    International Fuel Tax Agreement referenced in Section
2    14a;
3        (4) from October 1, 1985 until June 30, 1994, the
4    administration of the Vehicle Emissions Inspection Law,
5    which amount shall be certified monthly by the
6    Environmental Protection Agency to the State Comptroller
7    and shall promptly be transferred by the State Comptroller
8    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
9    Inspection Fund, and for the period July 1, 1994 through
10    June 30, 2000, one-twelfth of $25,000,000 each month, for
11    the period July 1, 2000 through June 30, 2003, one-twelfth
12    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
13    and $15,000,000 on January 1, 2004, and $15,000,000 on each
14    July 1 and October 1, or as soon thereafter as may be
15    practical, during the period July 1, 2004 through June 30,
16    2012, and $30,000,000 on June 1, 2013, or as soon
17    thereafter as may be practical, and $15,000,000 on July 1
18    and October 1, or as soon thereafter as may be practical,
19    during the period of July 1, 2013 through June 30, 2014,
20    for the administration of the Vehicle Emissions Inspection
21    Law of 2005, to be transferred by the State Comptroller and
22    Treasurer from the Motor Fuel Tax Fund into the Vehicle
23    Inspection Fund;
24        (5) amounts ordered paid by the Court of Claims; and
25        (6) payment of motor fuel use taxes due to member
26    jurisdictions under the terms of the International Fuel Tax

 

 

09800SB1329ham002- 197 -LRB098 06018 JWD 46655 a

1    Agreement. The Department shall certify these amounts to
2    the Comptroller by the 15th day of each month; the
3    Comptroller shall cause orders to be drawn for such
4    amounts, and the Treasurer shall administer those amounts
5    on or before the last day of each month;
6    (e) after allocations for the purposes set forth in
7subsections (a), (b), (c) and (d), the remaining amount shall
8be apportioned as follows:
9        (1) Until January 1, 2000, 58.4%, and beginning January
10    1, 2000, 45.6% shall be deposited as follows:
11            (A) 37% into the State Construction Account Fund,
12        and
13            (B) 63% into the Road Fund, $1,250,000 of which
14        shall be reserved each month for the Department of
15        Transportation to be used in accordance with the
16        provisions of Sections 6-901 through 6-906 of the
17        Illinois Highway Code;
18        (2) Until January 1, 2000, 41.6%, and beginning January
19    1, 2000, 54.4% shall be transferred to the Department of
20    Transportation to be distributed as follows:
21            (A) 49.10% to the municipalities of the State,
22            (B) 16.74% to the counties of the State having
23        1,000,000 or more inhabitants,
24            (C) 18.27% to the counties of the State having less
25        than 1,000,000 inhabitants,
26            (D) 15.89% to the road districts of the State.

 

 

09800SB1329ham002- 198 -LRB098 06018 JWD 46655 a

1    As soon as may be after the first day of each month the
2Department of Transportation shall allot to each municipality
3its share of the amount apportioned to the several
4municipalities which shall be in proportion to the population
5of such municipalities as determined by the last preceding
6municipal census if conducted by the Federal Government or
7Federal census. If territory is annexed to any municipality
8subsequent to the time of the last preceding census the
9corporate authorities of such municipality may cause a census
10to be taken of such annexed territory and the population so
11ascertained for such territory shall be added to the population
12of the municipality as determined by the last preceding census
13for the purpose of determining the allotment for that
14municipality. If the population of any municipality was not
15determined by the last Federal census preceding any
16apportionment, the apportionment to such municipality shall be
17in accordance with any census taken by such municipality. Any
18municipal census used in accordance with this Section shall be
19certified to the Department of Transportation by the clerk of
20such municipality, and the accuracy thereof shall be subject to
21approval of the Department which may make such corrections as
22it ascertains to be necessary.
23    As soon as may be after the first day of each month the
24Department of Transportation shall allot to each county its
25share of the amount apportioned to the several counties of the
26State as herein provided. Each allotment to the several

 

 

09800SB1329ham002- 199 -LRB098 06018 JWD 46655 a

1counties having less than 1,000,000 inhabitants shall be in
2proportion to the amount of motor vehicle license fees received
3from the residents of such counties, respectively, during the
4preceding calendar year. The Secretary of State shall, on or
5before April 15 of each year, transmit to the Department of
6Transportation a full and complete report showing the amount of
7motor vehicle license fees received from the residents of each
8county, respectively, during the preceding calendar year. The
9Department of Transportation shall, each month, use for
10allotment purposes the last such report received from the
11Secretary of State.
12    As soon as may be after the first day of each month, the
13Department of Transportation shall allot to the several
14counties their share of the amount apportioned for the use of
15road districts. The allotment shall be apportioned among the
16several counties in the State in the proportion which the total
17mileage of township or district roads in the respective
18counties bears to the total mileage of all township and
19district roads in the State. Funds allotted to the respective
20counties for the use of road districts therein shall be
21allocated to the several road districts in the county in the
22proportion which the total mileage of such township or district
23roads in the respective road districts bears to the total
24mileage of all such township or district roads in the county.
25After July 1 of any year prior to 2011, no allocation shall be
26made for any road district unless it levied a tax for road and

 

 

09800SB1329ham002- 200 -LRB098 06018 JWD 46655 a

1bridge purposes in an amount which will require the extension
2of such tax against the taxable property in any such road
3district at a rate of not less than either .08% of the value
4thereof, based upon the assessment for the year immediately
5prior to the year in which such tax was levied and as equalized
6by the Department of Revenue or, in DuPage County, an amount
7equal to or greater than $12,000 per mile of road under the
8jurisdiction of the road district, whichever is less. Beginning
9July 1, 2011 and each July 1 thereafter, an allocation shall be
10made for any road district if it levied a tax for road and
11bridge purposes. In counties other than DuPage County, if the
12amount of the tax levy requires the extension of the tax
13against the taxable property in the road district at a rate
14that is less than 0.08% of the value thereof, based upon the
15assessment for the year immediately prior to the year in which
16the tax was levied and as equalized by the Department of
17Revenue, then the amount of the allocation for that road
18district shall be a percentage of the maximum allocation equal
19to the percentage obtained by dividing the rate extended by the
20district by 0.08%. In DuPage County, if the amount of the tax
21levy requires the extension of the tax against the taxable
22property in the road district at a rate that is less than the
23lesser of (i) 0.08% of the value of the taxable property in the
24road district, based upon the assessment for the year
25immediately prior to the year in which such tax was levied and
26as equalized by the Department of Revenue, or (ii) a rate that

 

 

09800SB1329ham002- 201 -LRB098 06018 JWD 46655 a

1will yield an amount equal to $12,000 per mile of road under
2the jurisdiction of the road district, then the amount of the
3allocation for the road district shall be a percentage of the
4maximum allocation equal to the percentage obtained by dividing
5the rate extended by the district by the lesser of (i) 0.08% or
6(ii) the rate that will yield an amount equal to $12,000 per
7mile of road under the jurisdiction of the road district.
8    Prior to 2011, if any road district has levied a special
9tax for road purposes pursuant to Sections 6-601, 6-602 and
106-603 of the Illinois Highway Code, and such tax was levied in
11an amount which would require extension at a rate of not less
12than .08% of the value of the taxable property thereof, as
13equalized or assessed by the Department of Revenue, or, in
14DuPage County, an amount equal to or greater than $12,000 per
15mile of road under the jurisdiction of the road district,
16whichever is less, such levy shall, however, be deemed a proper
17compliance with this Section and shall qualify such road
18district for an allotment under this Section. Beginning in 2011
19and thereafter, if any road district has levied a special tax
20for road purposes under Sections 6-601, 6-602, and 6-603 of the
21Illinois Highway Code, and the tax was levied in an amount that
22would require extension at a rate of not less than 0.08% of the
23value of the taxable property of that road district, as
24equalized or assessed by the Department of Revenue or, in
25DuPage County, an amount equal to or greater than $12,000 per
26mile of road under the jurisdiction of the road district,

 

 

09800SB1329ham002- 202 -LRB098 06018 JWD 46655 a

1whichever is less, that levy shall be deemed a proper
2compliance with this Section and shall qualify such road
3district for a full, rather than proportionate, allotment under
4this Section. If the levy for the special tax is less than
50.08% of the value of the taxable property, or, in DuPage
6County if the levy for the special tax is less than the lesser
7of (i) 0.08% or (ii) $12,000 per mile of road under the
8jurisdiction of the road district, and if the levy for the
9special tax is more than any other levy for road and bridge
10purposes, then the levy for the special tax qualifies the road
11district for a proportionate, rather than full, allotment under
12this Section. If the levy for the special tax is equal to or
13less than any other levy for road and bridge purposes, then any
14allotment under this Section shall be determined by the other
15levy for road and bridge purposes.
16    Prior to 2011, if a township has transferred to the road
17and bridge fund money which, when added to the amount of any
18tax levy of the road district would be the equivalent of a tax
19levy requiring extension at a rate of at least .08%, or, in
20DuPage County, an amount equal to or greater than $12,000 per
21mile of road under the jurisdiction of the road district,
22whichever is less, such transfer, together with any such tax
23levy, shall be deemed a proper compliance with this Section and
24shall qualify the road district for an allotment under this
25Section.
26    In counties in which a property tax extension limitation is

 

 

09800SB1329ham002- 203 -LRB098 06018 JWD 46655 a

1imposed under the Property Tax Extension Limitation Law, road
2districts may retain their entitlement to a motor fuel tax
3allotment or, beginning in 2011, their entitlement to a full
4allotment if, at the time the property tax extension limitation
5was imposed, the road district was levying a road and bridge
6tax at a rate sufficient to entitle it to a motor fuel tax
7allotment and continues to levy the maximum allowable amount
8after the imposition of the property tax extension limitation.
9Any road district may in all circumstances retain its
10entitlement to a motor fuel tax allotment or, beginning in
112011, its entitlement to a full allotment if it levied a road
12and bridge tax in an amount that will require the extension of
13the tax against the taxable property in the road district at a
14rate of not less than 0.08% of the assessed value of the
15property, based upon the assessment for the year immediately
16preceding the year in which the tax was levied and as equalized
17by the Department of Revenue or, in DuPage County, an amount
18equal to or greater than $12,000 per mile of road under the
19jurisdiction of the road district, whichever is less.
20    As used in this Section the term "road district" means any
21road district, including a county unit road district, provided
22for by the Illinois Highway Code; and the term "township or
23district road" means any road in the township and district road
24system as defined in the Illinois Highway Code. For the
25purposes of this Section, "township or district road" also
26includes such roads as are maintained by park districts, forest

 

 

09800SB1329ham002- 204 -LRB098 06018 JWD 46655 a

1preserve districts and conservation districts. The Department
2of Transportation shall determine the mileage of all township
3and district roads for the purposes of making allotments and
4allocations of motor fuel tax funds for use in road districts.
5    Payment of motor fuel tax moneys to municipalities and
6counties shall be made as soon as possible after the allotment
7is made. The treasurer of the municipality or county may invest
8these funds until their use is required and the interest earned
9by these investments shall be limited to the same uses as the
10principal funds.
11(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959,
12eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10;
1396-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff.
148-12-11.)
 
15    Section 5-65. The Illinois Independent Tax Tribunal Act of
162012 is amended by changing Section 1-15 as follows:
 
17    (35 ILCS 1010/1-15)
18    Sec. 1-15. Independent Tax Tribunal; establishment.
19    (a) For the purpose of effectuating the policy declared in
20Section 1-5 of this Act, a State agency known as the Illinois
21Independent Tax Tribunal is created. The Tax Tribunal shall
22have the powers and duties enumerated in this Act, together
23with such others conferred upon it by law. The Tax Tribunal
24shall operate as an independent agency, and shall be separate

 

 

09800SB1329ham002- 205 -LRB098 06018 JWD 46655 a

1from the authority of the Director of Revenue and the
2Department of Revenue.
3    (b) Except as otherwise limited by this Act, the Tax
4Tribunal has all of the powers necessary or convenient to carry
5out the purposes and provisions of this Act, including, without
6limitation, each of the following:
7        (1) To have a seal, and to alter that seal at pleasure,
8    and to use it by causing it or a facsimile to be affixed or
9    impressed or reproduced in any other manner.
10        (2) To accept and expend appropriations.
11        (3) To obtain and employ personnel as required in this
12    Act, including any additional personnel necessary to
13    fulfill the Tax Tribunal's purposes, and to make
14    expenditures for personnel within the appropriations for
15    that purpose.
16        (4) To maintain offices at such places as required
17    under this Act, and elsewhere as the Tax Tribunal may
18    determine.
19        (5) To engage in any activity or operation that is
20    incidental to and in furtherance of efficient operation to
21    accomplish the Tax Tribunal's purposes.
22    (c) Unless otherwise stated, the Tax Tribunal is subject to
23the provisions of all applicable laws, including, but not
24limited to, each of the following:
25        (1) The State Records Act.
26        (2) The Illinois Procurement Code, except that the

 

 

09800SB1329ham002- 206 -LRB098 06018 JWD 46655 a

1    Illinois Procurement Code does not apply to the hiring of
2    the chief administrative law judge or other administrative
3    law judges pursuant to Section 1-25 of this Act.
4        (3) The Freedom of Information Act, except as otherwise
5    provided in Section 7 of that Act.
6        (4) The State Property Control Act.
7        (5) The State Officials and Employees Ethics Act.
8        (6) The Illinois Administrative Procedure Act, to the
9    extent not inconsistent with the provisions of this Act.
10        (7) The Illinois State Auditing Act. For purposes of
11    the Illinois State Auditing Act, the Tax Tribunal is a
12    "State agency" within the meaning of the Act and is subject
13    to the jurisdiction of the Auditor General.
14    (d) The Tax Tribunal shall exercise its jurisdiction on and
15after January 1, 2014 July 1, 2013, but the administrative law
16judges of the Tax Tribunal may be appointed prior to that date
17and may take any action prior to that date that is necessary to
18enable the Tax Tribunal to properly exercise its jurisdiction
19on or after that date. Any administrative proceeding commenced
20prior to January 1, 2014 July 1, 2013, that would otherwise be
21subject to the jurisdiction of the Illinois Independent Tax
22Tribunal may be conducted according to the procedures set forth
23in this Act if the taxpayer so elects. Such an election shall
24be irrevocable and may be made on or after January 1, 2014 July
251, 2013, but no later than 30 days after the date on which the
26taxpayer's protest was filed.

 

 

09800SB1329ham002- 207 -LRB098 06018 JWD 46655 a

1(Source: P.A. 97-1129, eff. 8-28-12; revised 10-10-12.)
 
2    Section 5-70. The Illinois Pension Code is amended by
3changing Section 14-131 as follows:
 
4    (40 ILCS 5/14-131)
5    Sec. 14-131. Contributions by State.
6    (a) The State shall make contributions to the System by
7appropriations of amounts which, together with other employer
8contributions from trust, federal, and other funds, employee
9contributions, investment income, and other income, will be
10sufficient to meet the cost of maintaining and administering
11the System on a 90% funded basis in accordance with actuarial
12recommendations.
13    For the purposes of this Section and Section 14-135.08,
14references to State contributions refer only to employer
15contributions and do not include employee contributions that
16are picked up or otherwise paid by the State or a department on
17behalf of the employee.
18    (b) The Board shall determine the total amount of State
19contributions required for each fiscal year on the basis of the
20actuarial tables and other assumptions adopted by the Board,
21using the formula in subsection (e).
22    The Board shall also determine a State contribution rate
23for each fiscal year, expressed as a percentage of payroll,
24based on the total required State contribution for that fiscal

 

 

09800SB1329ham002- 208 -LRB098 06018 JWD 46655 a

1year (less the amount received by the System from
2appropriations under Section 8.12 of the State Finance Act and
3Section 1 of the State Pension Funds Continuing Appropriation
4Act, if any, for the fiscal year ending on the June 30
5immediately preceding the applicable November 15 certification
6deadline), the estimated payroll (including all forms of
7compensation) for personal services rendered by eligible
8employees, and the recommendations of the actuary.
9    For the purposes of this Section and Section 14.1 of the
10State Finance Act, the term "eligible employees" includes
11employees who participate in the System, persons who may elect
12to participate in the System but have not so elected, persons
13who are serving a qualifying period that is required for
14participation, and annuitants employed by a department as
15described in subdivision (a)(1) or (a)(2) of Section 14-111.
16    (c) Contributions shall be made by the several departments
17for each pay period by warrants drawn by the State Comptroller
18against their respective funds or appropriations based upon
19vouchers stating the amount to be so contributed. These amounts
20shall be based on the full rate certified by the Board under
21Section 14-135.08 for that fiscal year. From the effective date
22of this amendatory Act of the 93rd General Assembly through the
23payment of the final payroll from fiscal year 2004
24appropriations, the several departments shall not make
25contributions for the remainder of fiscal year 2004 but shall
26instead make payments as required under subsection (a-1) of

 

 

09800SB1329ham002- 209 -LRB098 06018 JWD 46655 a

1Section 14.1 of the State Finance Act. The several departments
2shall resume those contributions at the commencement of fiscal
3year 2005.
4    (c-1) Notwithstanding subsection (c) of this Section, for
5fiscal years 2010, 2012, and 2013, and 2014 only, contributions
6by the several departments are not required to be made for
7General Revenue Funds payrolls processed by the Comptroller.
8Payrolls paid by the several departments from all other State
9funds must continue to be processed pursuant to subsection (c)
10of this Section.
11    (c-2) For State fiscal years 2010, 2012, and 2013, and 2014
12only, on or as soon as possible after the 15th day of each
13month, the Board shall submit vouchers for payment of State
14contributions to the System, in a total monthly amount of
15one-twelfth of the fiscal year General Revenue Fund
16contribution as certified by the System pursuant to Section
1714-135.08 of the Illinois Pension Code.
18    (d) If an employee is paid from trust funds or federal
19funds, the department or other employer shall pay employer
20contributions from those funds to the System at the certified
21rate, unless the terms of the trust or the federal-State
22agreement preclude the use of the funds for that purpose, in
23which case the required employer contributions shall be paid by
24the State. From the effective date of this amendatory Act of
25the 93rd General Assembly through the payment of the final
26payroll from fiscal year 2004 appropriations, the department or

 

 

09800SB1329ham002- 210 -LRB098 06018 JWD 46655 a

1other employer shall not pay contributions for the remainder of
2fiscal year 2004 but shall instead make payments as required
3under subsection (a-1) of Section 14.1 of the State Finance
4Act. The department or other employer shall resume payment of
5contributions at the commencement of fiscal year 2005.
6    (e) For State fiscal years 2012 through 2045, the minimum
7contribution to the System to be made by the State for each
8fiscal year shall be an amount determined by the System to be
9sufficient to bring the total assets of the System up to 90% of
10the total actuarial liabilities of the System by the end of
11State fiscal year 2045. In making these determinations, the
12required State contribution shall be calculated each year as a
13level percentage of payroll over the years remaining to and
14including fiscal year 2045 and shall be determined under the
15projected unit credit actuarial cost method.
16    For State fiscal years 1996 through 2005, the State
17contribution to the System, as a percentage of the applicable
18employee payroll, shall be increased in equal annual increments
19so that by State fiscal year 2011, the State is contributing at
20the rate required under this Section; except that (i) for State
21fiscal year 1998, for all purposes of this Code and any other
22law of this State, the certified percentage of the applicable
23employee payroll shall be 5.052% for employees earning eligible
24creditable service under Section 14-110 and 6.500% for all
25other employees, notwithstanding any contrary certification
26made under Section 14-135.08 before the effective date of this

 

 

09800SB1329ham002- 211 -LRB098 06018 JWD 46655 a

1amendatory Act of 1997, and (ii) in the following specified
2State fiscal years, the State contribution to the System shall
3not be less than the following indicated percentages of the
4applicable employee payroll, even if the indicated percentage
5will produce a State contribution in excess of the amount
6otherwise required under this subsection and subsection (a):
79.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
82002; 10.6% in FY 2003; and 10.8% in FY 2004.
9    Notwithstanding any other provision of this Article, the
10total required State contribution to the System for State
11fiscal year 2006 is $203,783,900.
12    Notwithstanding any other provision of this Article, the
13total required State contribution to the System for State
14fiscal year 2007 is $344,164,400.
15    For each of State fiscal years 2008 through 2009, the State
16contribution to the System, as a percentage of the applicable
17employee payroll, shall be increased in equal annual increments
18from the required State contribution for State fiscal year
192007, so that by State fiscal year 2011, the State is
20contributing at the rate otherwise required under this Section.
21    Notwithstanding any other provision of this Article, the
22total required State General Revenue Fund contribution for
23State fiscal year 2010 is $723,703,100 and shall be made from
24the proceeds of bonds sold in fiscal year 2010 pursuant to
25Section 7.2 of the General Obligation Bond Act, less (i) the
26pro rata share of bond sale expenses determined by the System's

 

 

09800SB1329ham002- 212 -LRB098 06018 JWD 46655 a

1share of total bond proceeds, (ii) any amounts received from
2the General Revenue Fund in fiscal year 2010, and (iii) any
3reduction in bond proceeds due to the issuance of discounted
4bonds, if applicable.
5    Notwithstanding any other provision of this Article, the
6total required State General Revenue Fund contribution for
7State fiscal year 2011 is the amount recertified by the System
8on or before April 1, 2011 pursuant to Section 14-135.08 and
9shall be made from the proceeds of bonds sold in fiscal year
102011 pursuant to Section 7.2 of the General Obligation Bond
11Act, less (i) the pro rata share of bond sale expenses
12determined by the System's share of total bond proceeds, (ii)
13any amounts received from the General Revenue Fund in fiscal
14year 2011, and (iii) any reduction in bond proceeds due to the
15issuance of discounted bonds, if applicable.
16    Beginning in State fiscal year 2046, the minimum State
17contribution for each fiscal year shall be the amount needed to
18maintain the total assets of the System at 90% of the total
19actuarial liabilities of the System.
20    Amounts received by the System pursuant to Section 25 of
21the Budget Stabilization Act or Section 8.12 of the State
22Finance Act in any fiscal year do not reduce and do not
23constitute payment of any portion of the minimum State
24contribution required under this Article in that fiscal year.
25Such amounts shall not reduce, and shall not be included in the
26calculation of, the required State contributions under this

 

 

09800SB1329ham002- 213 -LRB098 06018 JWD 46655 a

1Article in any future year until the System has reached a
2funding ratio of at least 90%. A reference in this Article to
3the "required State contribution" or any substantially similar
4term does not include or apply to any amounts payable to the
5System under Section 25 of the Budget Stabilization Act.
6    Notwithstanding any other provision of this Section, the
7required State contribution for State fiscal year 2005 and for
8fiscal year 2008 and each fiscal year thereafter, as calculated
9under this Section and certified under Section 14-135.08, shall
10not exceed an amount equal to (i) the amount of the required
11State contribution that would have been calculated under this
12Section for that fiscal year if the System had not received any
13payments under subsection (d) of Section 7.2 of the General
14Obligation Bond Act, minus (ii)