SB1804 EngrossedLRB099 10334 HLH 30561 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Renewable Energy, Energy Efficiency, and
5Coal Resources Development Law of 1997 is amended by adding
6Section 6-8 as follows:
 
7    (20 ILCS 687/6-8 new)
8    Sec. 6-8. Application of Retailers' Occupation Tax
9provisions. All the provisions of Sections 3, 4, 5, 5a, 5b, 5c,
105d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, and 13 of
11the Retailers' Occupation Tax Act that are not inconsistent
12with this Act apply, as far as practicable, to the surcharge
13imposed by this Act to the same extent as if those provisions
14were included in this Act. References in the incorporated
15Sections of the Retailers' Occupation Tax Act to retailers, to
16sellers, or to persons engaged in the business of selling
17tangible personal property mean persons required to remit the
18charge imposed under this Act.
 
19    Section 10. The Cigarette Machine Operators' Occupation
20Tax Act is amended by changing Section 1-40 as follows:
 
21    (35 ILCS 128/1-40)

 

 

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1    Sec. 1-40. Returns.
2    (a) Cigarette machine operators shall file a return and
3remit the tax imposed by Section 1-10 by the 15th day of each
4month covering the preceding calendar month. Each such return
5shall show: the quantity of cigarettes made or fabricated
6during the period covered by the return; the beginning and
7ending meter reading for each cigarette machine for the period
8covered by the return; the quantity of such cigarettes sold or
9otherwise disposed of during the period covered by the return;
10the brand family and manufacturer and quantity of tobacco
11products used to make or fabricate cigarettes by use of a
12cigarette machine; the license number of each distributor from
13whom tobacco products are purchased; the type and quantity of
14cigarette tubes purchased for use in a cigarette machine; the
15type and quantity of cigarette tubes used in a cigarette
16machine; and such other information as the Department may
17require. Such returns shall be filed on forms prescribed and
18furnished by the Department. The Department may promulgate
19rules to require that the cigarette machine operator's return
20be accompanied by appropriate computer-generated magnetic
21media supporting schedule data in the format required by the
22Department, unless, as provided by rule, the Department grants
23an exception upon petition of a cigarette machine operator.
24    Cigarette machine operators shall send a copy of those
25returns, together with supporting schedule data, to the
26Attorney General's Office by the 15th day of each month for the

 

 

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1period covering the preceding calendar month.
2    (b) Cigarette machine operators may take a credit against
3any tax due under Section 1-10 of this Act for taxes imposed
4and paid under the Tobacco Products Tax Act of 1995 on tobacco
5products sold to a customer and used in a rolling machine
6located at the cigarette machine operator's place of business.
7To be eligible for such credit, the tobacco product must meet
8the requirements of subsection (a) of Section 1-25 of this Act.
9This subsection (b) is exempt from the provisions of Section
101-155 of this Act.
11    (c) If any payment provided for in this Section exceeds the
12cigarette machine operator's liabilities under this Act, as
13shown on an original return, the cigarette machine operator may
14credit such excess payment against liability subsequently to be
15remitted to the Department under this Act, in accordance with
16reasonable rules adopted by the Department.
17(Source: P.A. 97-688, eff. 6-14-12.)
 
18    Section 15. The Cigarette Tax Act is amended by changing
19Section 2 as follows:
 
20    (35 ILCS 130/2)  (from Ch. 120, par. 453.2)
21    Sec. 2. Tax imposed; rate; collection, payment, and
22distribution; discount.
23    (a) A tax is imposed upon any person engaged in business as
24a retailer of cigarettes in this State at the rate of 5 1/2

 

 

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1mills per cigarette sold, or otherwise disposed of in the
2course of such business in this State. In addition to any other
3tax imposed by this Act, a tax is imposed upon any person
4engaged in business as a retailer of cigarettes in this State
5at a rate of 1/2 mill per cigarette sold or otherwise disposed
6of in the course of such business in this State on and after
7January 1, 1947, and shall be paid into the Metropolitan Fair
8and Exposition Authority Reconstruction Fund or as otherwise
9provided in Section 29. On and after December 1, 1985, in
10addition to any other tax imposed by this Act, a tax is imposed
11upon any person engaged in business as a retailer of cigarettes
12in this State at a rate of 4 mills per cigarette sold or
13otherwise disposed of in the course of such business in this
14State. Of the additional tax imposed by this amendatory Act of
151985, $9,000,000 of the moneys received by the Department of
16Revenue pursuant to this Act shall be paid each month into the
17Common School Fund. On and after the effective date of this
18amendatory Act of 1989, in addition to any other tax imposed by
19this Act, a tax is imposed upon any person engaged in business
20as a retailer of cigarettes at the rate of 5 mills per
21cigarette sold or otherwise disposed of in the course of such
22business in this State. On and after the effective date of this
23amendatory Act of 1993, in addition to any other tax imposed by
24this Act, a tax is imposed upon any person engaged in business
25as a retailer of cigarettes at the rate of 7 mills per
26cigarette sold or otherwise disposed of in the course of such

 

 

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1business in this State. On and after December 15, 1997, in
2addition to any other tax imposed by this Act, a tax is imposed
3upon any person engaged in business as a retailer of cigarettes
4at the rate of 7 mills per cigarette sold or otherwise disposed
5of in the course of such business of this State. All of the
6moneys received by the Department of Revenue pursuant to this
7Act and the Cigarette Use Tax Act from the additional taxes
8imposed by this amendatory Act of 1997, shall be paid each
9month into the Common School Fund. On and after July 1, 2002,
10in addition to any other tax imposed by this Act, a tax is
11imposed upon any person engaged in business as a retailer of
12cigarettes at the rate of 20.0 mills per cigarette sold or
13otherwise disposed of in the course of such business in this
14State. Beginning on June 24, 2012, in addition to any other tax
15imposed by this Act, a tax is imposed upon any person engaged
16in business as a retailer of cigarettes at the rate of 50 mills
17per cigarette sold or otherwise disposed of in the course of
18such business in this State. All moneys received by the
19Department of Revenue under this Act and the Cigarette Use Tax
20Act from the additional taxes imposed by this amendatory Act of
21the 97th General Assembly shall be paid each month into the
22Healthcare Provider Relief Fund. The payment of such taxes
23shall be evidenced by a stamp affixed to each original package
24of cigarettes, or an authorized substitute for such stamp
25imprinted on each original package of such cigarettes
26underneath the sealed transparent outside wrapper of such

 

 

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1original package, as hereinafter provided. However, such taxes
2are not imposed upon any activity in such business in
3interstate commerce or otherwise, which activity may not under
4the Constitution and statutes of the United States be made the
5subject of taxation by this State.
6    Beginning on the effective date of this amendatory Act of
7the 92nd General Assembly and through June 30, 2006, all of the
8moneys received by the Department of Revenue pursuant to this
9Act and the Cigarette Use Tax Act, other than the moneys that
10are dedicated to the Common School Fund, shall be distributed
11each month as follows: first, there shall be paid into the
12General Revenue Fund an amount which, when added to the amount
13paid into the Common School Fund for that month, equals
14$33,300,000, except that in the month of August of 2004, this
15amount shall equal $83,300,000; then, from the moneys
16remaining, if any amounts required to be paid into the General
17Revenue Fund in previous months remain unpaid, those amounts
18shall be paid into the General Revenue Fund; then, beginning on
19April 1, 2003, from the moneys remaining, $5,000,000 per month
20shall be paid into the School Infrastructure Fund; then, if any
21amounts required to be paid into the School Infrastructure Fund
22in previous months remain unpaid, those amounts shall be paid
23into the School Infrastructure Fund; then the moneys remaining,
24if any, shall be paid into the Long-Term Care Provider Fund. To
25the extent that more than $25,000,000 has been paid into the
26General Revenue Fund and Common School Fund per month for the

 

 

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1period of July 1, 1993 through the effective date of this
2amendatory Act of 1994 from combined receipts of the Cigarette
3Tax Act and the Cigarette Use Tax Act, notwithstanding the
4distribution provided in this Section, the Department of
5Revenue is hereby directed to adjust the distribution provided
6in this Section to increase the next monthly payments to the
7Long Term Care Provider Fund by the amount paid to the General
8Revenue Fund and Common School Fund in excess of $25,000,000
9per month and to decrease the next monthly payments to the
10General Revenue Fund and Common School Fund by that same excess
11amount.
12    Beginning on July 1, 2006, all of the moneys received by
13the Department of Revenue pursuant to this Act and the
14Cigarette Use Tax Act, other than the moneys that are dedicated
15to the Common School Fund and, beginning on the effective date
16of this amendatory Act of the 97th General Assembly, other than
17the moneys from the additional taxes imposed by this amendatory
18Act of the 97th General Assembly that must be paid each month
19into the Healthcare Provider Relief Fund, shall be distributed
20each month as follows: first, there shall be paid into the
21General Revenue Fund an amount that, when added to the amount
22paid into the Common School Fund for that month, equals
23$29,200,000; then, from the moneys remaining, if any amounts
24required to be paid into the General Revenue Fund in previous
25months remain unpaid, those amounts shall be paid into the
26General Revenue Fund; then from the moneys remaining,

 

 

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1$5,000,000 per month shall be paid into the School
2Infrastructure Fund; then, if any amounts required to be paid
3into the School Infrastructure Fund in previous months remain
4unpaid, those amounts shall be paid into the School
5Infrastructure Fund; then the moneys remaining, if any, shall
6be paid into the Long-Term Care Provider Fund.
7    Moneys collected from the tax imposed on little cigars
8under Section 10-10 of the Tobacco Products Tax Act of 1995
9shall be included with the moneys collected under the Cigarette
10Tax Act and the Cigarette Use Tax Act when making distributions
11to the Common School Fund, the Healthcare Provider Relief Fund,
12the General Revenue Fund, the School Infrastructure Fund, and
13the Long-Term Care Provider Fund under this Section.
14    When any tax imposed herein terminates or has terminated,
15distributors who have bought stamps while such tax was in
16effect and who therefore paid such tax, but who can show, to
17the Department's satisfaction, that they sold the cigarettes to
18which they affixed such stamps after such tax had terminated
19and did not recover the tax or its equivalent from purchasers,
20shall be allowed by the Department to take credit for such
21absorbed tax against subsequent tax stamp purchases from the
22Department by such distributor.
23    The impact of the tax levied by this Act is imposed upon
24the retailer and shall be prepaid or pre-collected by the
25distributor for the purpose of convenience and facility only,
26and the amount of the tax shall be added to the price of the

 

 

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1cigarettes sold by such distributor. Collection of the tax
2shall be evidenced by a stamp or stamps affixed to each
3original package of cigarettes, as hereinafter provided. Any
4distributor who purchases stamps may credit any excess payments
5verified by the Department against amounts subsequently due for
6the purchase of additional stamps, until such time as no excess
7payment remains.
8    Each distributor shall collect the tax from the retailer at
9or before the time of the sale, shall affix the stamps as
10hereinafter required, and shall remit the tax collected from
11retailers to the Department, as hereinafter provided. Any
12distributor who fails to properly collect and pay the tax
13imposed by this Act shall be liable for the tax. Any
14distributor having cigarettes to which stamps have been affixed
15in his possession for sale on the effective date of this
16amendatory Act of 1989 shall not be required to pay the
17additional tax imposed by this amendatory Act of 1989 on such
18stamped cigarettes. Any distributor having cigarettes to which
19stamps have been affixed in his or her possession for sale at
2012:01 a.m. on the effective date of this amendatory Act of
211993, is required to pay the additional tax imposed by this
22amendatory Act of 1993 on such stamped cigarettes. This
23payment, less the discount provided in subsection (b), shall be
24due when the distributor first makes a purchase of cigarette
25tax stamps after the effective date of this amendatory Act of
261993, or on the first due date of a return under this Act after

 

 

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1the effective date of this amendatory Act of 1993, whichever
2occurs first. Any distributor having cigarettes to which stamps
3have been affixed in his possession for sale on December 15,
41997 shall not be required to pay the additional tax imposed by
5this amendatory Act of 1997 on such stamped cigarettes.
6    Any distributor having cigarettes to which stamps have been
7affixed in his or her possession for sale on July 1, 2002 shall
8not be required to pay the additional tax imposed by this
9amendatory Act of the 92nd General Assembly on those stamped
10cigarettes.
11    Any retailer having cigarettes in his or her possession on
12June 24, 2012 to which tax stamps have been affixed is not
13required to pay the additional tax that begins on June 24, 2012
14imposed by this amendatory Act of the 97th General Assembly on
15those stamped cigarettes. Any distributor having cigarettes in
16his or her possession on June 24, 2012 to which tax stamps have
17been affixed, and any distributor having stamps in his or her
18possession on June 24, 2012 that have not been affixed to
19packages of cigarettes before June 24, 2012, is required to pay
20the additional tax that begins on June 24, 2012 imposed by this
21amendatory Act of the 97th General Assembly to the extent the
22calendar year 2012 average monthly volume of cigarette stamps
23in the distributor's possession exceeds the average monthly
24volume of cigarette stamps purchased by the distributor in
25calendar year 2011. This payment, less the discount provided in
26subsection (b), is due when the distributor first makes a

 

 

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1purchase of cigarette stamps on or after June 24, 2012 or on
2the first due date of a return under this Act occurring on or
3after June 24, 2012, whichever occurs first. Those distributors
4may elect to pay the additional tax on packages of cigarettes
5to which stamps have been affixed and on any stamps in the
6distributor's possession that have not been affixed to packages
7of cigarettes over a period not to exceed 12 months from the
8due date of the additional tax by notifying the Department in
9writing. The first payment for distributors making such
10election is due when the distributor first makes a purchase of
11cigarette tax stamps on or after June 24, 2012 or on the first
12due date of a return under this Act occurring on or after June
1324, 2012, whichever occurs first. Distributors making such an
14election are not entitled to take the discount provided in
15subsection (b) on such payments.
16    Distributors making sales of cigarettes to secondary
17distributors shall add the amount of the tax to the price of
18the cigarettes sold by the distributors. Secondary
19distributors making sales of cigarettes to retailers shall
20include the amount of the tax in the price of the cigarettes
21sold to retailers. The amount of tax shall not be less than the
22amount of taxes imposed by the State and all local
23jurisdictions. The amount of local taxes shall be calculated
24based on the location of the retailer's place of business shown
25on the retailer's certificate of registration or
26sub-registration issued to the retailer pursuant to Section 2a

 

 

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1of the Retailers' Occupation Tax Act. The original packages of
2cigarettes sold to the retailer shall bear all the required
3stamps, or other indicia, for the taxes included in the price
4of cigarettes.
5    The amount of the Cigarette Tax imposed by this Act shall
6be separately stated, apart from the price of the goods, by
7distributors, manufacturer representatives, secondary
8distributors, and retailers, in all bills and sales invoices.
9    (b) The distributor shall be required to collect the taxes
10provided under paragraph (a) hereof, and, to cover the costs of
11such collection, shall be allowed a discount during any year
12commencing July 1st and ending the following June 30th in
13accordance with the schedule set out hereinbelow, which
14discount shall be allowed at the time of purchase of the stamps
15when purchase is required by this Act, or at the time when the
16tax is remitted to the Department without the purchase of
17stamps from the Department when that method of paying the tax
18is required or authorized by this Act. Prior to December 1,
191985, a discount equal to 1 2/3% of the amount of the tax up to
20and including the first $700,000 paid hereunder by such
21distributor to the Department during any such year; 1 1/3% of
22the next $700,000 of tax or any part thereof, paid hereunder by
23such distributor to the Department during any such year; 1% of
24the next $700,000 of tax, or any part thereof, paid hereunder
25by such distributor to the Department during any such year, and
262/3 of 1% of the amount of any additional tax paid hereunder by

 

 

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1such distributor to the Department during any such year shall
2apply. On and after December 1, 1985, a discount equal to 1.75%
3of the amount of the tax payable under this Act up to and
4including the first $3,000,000 paid hereunder by such
5distributor to the Department during any such year and 1.5% of
6the amount of any additional tax paid hereunder by such
7distributor to the Department during any such year shall apply.
8    Two or more distributors that use a common means of
9affixing revenue tax stamps or that are owned or controlled by
10the same interests shall be treated as a single distributor for
11the purpose of computing the discount.
12    (c) The taxes herein imposed are in addition to all other
13occupation or privilege taxes imposed by the State of Illinois,
14or by any political subdivision thereof, or by any municipal
15corporation.
16(Source: P.A. 97-587, eff. 8-26-11; 97-688, eff. 6-14-12;
1798-273, eff. 8-9-13.)
 
18    Section 20. The Cigarette Use Tax Act is amended by
19changing Section 3 as follows:
 
20    (35 ILCS 135/3)  (from Ch. 120, par. 453.33)
21    Sec. 3. Stamp payment. The tax hereby imposed shall be
22collected by a distributor maintaining a place of business in
23this State or a distributor authorized by the Department
24pursuant to Section 7 hereof to collect the tax, and the amount

 

 

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1of the tax shall be added to the price of the cigarettes sold
2by such distributor. Collection of the tax shall be evidenced
3by a stamp or stamps affixed to each original package of
4cigarettes or by an authorized substitute for such stamp
5imprinted on each original package of such cigarettes
6underneath the sealed transparent outside wrapper of such
7original package, except as hereinafter provided. Each
8distributor who is required or authorized to collect the tax
9herein imposed, before delivering or causing to be delivered
10any original packages of cigarettes in this State to any
11purchaser, shall firmly affix a proper stamp or stamps to each
12such package, or (in the case of manufacturers of cigarettes in
13original packages which are contained inside a sealed
14transparent wrapper) shall imprint the required language on the
15original package of cigarettes beneath such outside wrapper as
16hereinafter provided. Such stamp or stamps need not be affixed
17to the original package of any cigarettes with respect to which
18the distributor is required to affix a like stamp or stamps by
19virtue of the Cigarette Tax Act, however, and no tax imprint
20need be placed underneath the sealed transparent wrapper of an
21original package of cigarettes with respect to which the
22distributor is required or authorized to employ a like tax
23imprint by virtue of the Cigarette Tax Act. Any distributor who
24purchases stamps may credit any excess payments verified by the
25Department against amounts subsequently due for the purchase of
26additional stamps, until such time as no excess payment

 

 

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1remains.
2    No stamp or imprint may be affixed to, or made upon, any
3package of cigarettes unless that package complies with all
4requirements of the federal Cigarette Labeling and Advertising
5Act, 15 U.S.C. 1331 and following, for the placement of labels,
6warnings, or any other information upon a package of cigarettes
7that is sold within the United States. Under the authority of
8Section 6, the Department shall revoke the license of any
9distributor that is determined to have violated this paragraph.
10A person may not affix a stamp on a package of cigarettes,
11cigarette papers, wrappers, or tubes if that individual package
12has been marked for export outside the United States with a
13label or notice in compliance with Section 290.185 of Title 27
14of the Code of Federal Regulations. It is not a defense to a
15proceeding for violation of this paragraph that the label or
16notice has been removed, mutilated, obliterated, or altered in
17any manner.
18    Only distributors licensed under this Act and
19transporters, as defined in Section 9c of the Cigarette Tax
20Act, may possess unstamped original packages of cigarettes.
21Prior to shipment to an Illinois retailer or secondary
22distributor, a stamp shall be applied to each original package
23of cigarettes sold to the retailer or secondary distributor. A
24distributor may apply a tax stamp only to an original package
25of cigarettes purchased or obtained directly from an in-state
26maker, manufacturer, or fabricator licensed as a distributor

 

 

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1under Section 4 of this Act or an out-of-state maker,
2manufacturer, or fabricator holding a permit under Section 7 of
3this Act. A licensed distributor may ship or otherwise cause to
4be delivered unstamped original packages of cigarettes in,
5into, or from this State. A licensed distributor may transport
6unstamped original packages of cigarettes to a facility,
7wherever located, owned or controlled by such distributor;
8however, a distributor may not transport unstamped original
9packages of cigarettes to a facility where retail sales of
10cigarettes take place or to a facility where a secondary
11distributor makes sales for resale. Any licensed distributor
12that ships or otherwise causes to be delivered unstamped
13original packages of cigarettes into, within, or from this
14State shall ensure that the invoice or equivalent documentation
15and the bill of lading or freight bill for the shipment
16identifies the true name and address of the consignor or
17seller, the true name and address of the consignee or
18purchaser, and the quantity by brand style of the cigarettes so
19transported, provided that this Section shall not be construed
20as to impose any requirement or liability upon any common or
21contract carrier.
22    Distributors making sales of cigarettes to secondary
23distributors shall add the amount of the tax to the price of
24the cigarettes sold by the distributors. Secondary
25distributors making sales of cigarettes to retailers shall
26include the amount of the tax in the price of the cigarettes

 

 

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1sold to retailers. The amount of tax shall not be less than the
2amount of taxes imposed by the State and all local
3jurisdictions. The amount of local taxes shall be calculated
4based on the location of the retailer's place of business shown
5on the retailer's certificate of registration or
6sub-registration issued to the retailer pursuant to Section 2a
7of the Retailers' Occupation Tax Act. The original packages of
8cigarettes sold by the retailer shall bear all the required
9stamps, or other indicia, for the taxes included in the price
10of cigarettes.
11    Stamps, when required hereunder, shall be purchased from
12the Department, or any person authorized by the Department, by
13distributors. On and after July 1, 2003, payment for such
14stamps must be made by means of electronic funds transfer. The
15Department may refuse to sell stamps to any person who does not
16comply with the provisions of this Act. Beginning on June 6,
172002 and through June 30, 2002, persons holding valid licenses
18as distributors may purchase cigarette tax stamps up to an
19amount equal to 115% of the distributor's average monthly
20cigarette tax stamp purchases over the 12 calendar months prior
21to June 6, 2002.
22    Prior to December 1, 1985, the Department shall allow a
23distributor 21 days in which to make final payment of the
24amount to be paid for such stamps, by allowing the distributor
25to make payment for the stamps at the time of purchasing them
26with a draft which shall be in such form as the Department

 

 

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1prescribes, and which shall be payable within 21 days
2thereafter: Provided that such distributor has filed with the
3Department, and has received the Department's approval of, a
4bond, which is in addition to the bond required under Section 4
5of this Act, payable to the Department in an amount equal to
680% of such distributor's average monthly tax liability to the
7Department under this Act during the preceding calendar year or
8$500,000, whichever is less. The bond shall be joint and
9several and shall be in the form of a surety company bond in
10such form as the Department prescribes, or it may be in the
11form of a bank certificate of deposit or bank letter of credit.
12The bond shall be conditioned upon the distributor's payment of
13the amount of any 21-day draft which the Department accepts
14from that distributor for the delivery of stamps to that
15distributor under this Act. The distributor's failure to pay
16any such draft, when due, shall also make such distributor
17automatically liable to the Department for a penalty equal to
1825% of the amount of such draft.
19    On and after December 1, 1985 and until July 1, 2003, the
20Department shall allow a distributor 30 days in which to make
21final payment of the amount to be paid for such stamps, by
22allowing the distributor to make payment for the stamps at the
23time of purchasing them with a draft which shall be in such
24form as the Department prescribes, and which shall be payable
25within 30 days thereafter, and beginning on January 1, 2003 and
26thereafter, the draft shall be payable by means of electronic

 

 

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1funds transfer: Provided that such distributor has filed with
2the Department, and has received the Department's approval of,
3a bond, which is in addition to the bond required under Section
44 of this Act, payable to the Department in an amount equal to
5150% of such distributor's average monthly tax liability to the
6Department under this Act during the preceding calendar year or
7$750,000, whichever is less, except that as to bonds filed on
8or after January 1, 1987, such additional bond shall be in an
9amount equal to 100% of such distributor's average monthly tax
10liability under this Act during the preceding calendar year or
11$750,000, whichever is less. The bond shall be joint and
12several and shall be in the form of a surety company bond in
13such form as the Department prescribes, or it may be in the
14form of a bank certificate of deposit or bank letter of credit.
15The bond shall be conditioned upon the distributor's payment of
16the amount of any 30-day draft which the Department accepts
17from that distributor for the delivery of stamps to that
18distributor under this Act. The distributor's failure to pay
19any such draft, when due, shall also make such distributor
20automatically liable to the Department for a penalty equal to
2125% of the amount of such draft.
22    Every prior continuous compliance taxpayer shall be exempt
23from all requirements under this Section concerning the
24furnishing of such bond, as defined in this Section, as a
25condition precedent to his being authorized to engage in the
26business licensed under this Act. This exemption shall continue

 

 

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1for each such taxpayer until such time as he may be determined
2by the Department to be delinquent in the filing of any
3returns, or is determined by the Department (either through the
4Department's issuance of a final assessment which has become
5final under the Act, or by the taxpayer's filing of a return
6which admits tax to be due that is not paid) to be delinquent
7or deficient in the paying of any tax under this Act, at which
8time that taxpayer shall become subject to the bond
9requirements of this Section and, as a condition of being
10allowed to continue to engage in the business licensed under
11this Act, shall be required to furnish bond to the Department
12in such form as provided in this Section. Such taxpayer shall
13furnish such bond for a period of 2 years, after which, if the
14taxpayer has not been delinquent in the filing of any returns,
15or delinquent or deficient in the paying of any tax under this
16Act, the Department may reinstate such person as a prior
17continuance compliance taxpayer. Any taxpayer who fails to pay
18an admitted or established liability under this Act may also be
19required to post bond or other acceptable security with the
20Department guaranteeing the payment of such admitted or
21established liability.
22    Except as otherwise provided in this Section, any person
23aggrieved by any decision of the Department under this Section
24may, within the time allowed by law, protest and request a
25hearing before the Department, whereupon the Department shall
26give notice and shall hold a hearing in conformity with the

 

 

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1provisions of this Act and then issue its final administrative
2decision in the matter to such person. Effective July 1, 2013,
3protests concerning matters that are subject to the
4jurisdiction of the Illinois Independent Tax Tribunal shall be
5filed in accordance with the Illinois Independent Tax Tribunal
6Act of 2012, and hearings concerning those matters shall be
7held before the Tribunal in accordance with that Act. With
8respect to protests filed with the Department prior to July 1,
92013 that would otherwise be subject to the jurisdiction of the
10Illinois Independent Tax Tribunal, the person filing the
11protest may elect to be subject to the provisions of the
12Illinois Independent Tax Tribunal Act of 2012 at any time on or
13after July 1, 2013, but not later than 30 days after the date
14on which the protest was filed. If made, the election shall be
15irrevocable. In the absence of such a protest filed within the
16time allowed by law, the Department's decision shall become
17final without any further determination being made or notice
18given.
19    The Department shall discharge any surety and shall release
20and return any bond or security deposited, assigned, pledged,
21or otherwise provided to it by a taxpayer under this Section
22within 30 days after:
23        (1) such Taxpayer becomes a prior continuous
24    compliance taxpayer; or
25        (2) such taxpayer has ceased to collect receipts on
26    which he is required to remit tax to the Department, has

 

 

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1    filed a final tax return, and has paid to the Department an
2    amount sufficient to discharge his remaining tax liability
3    as determined by the Department under this Act. The
4    Department shall make a final determination of the
5    taxpayer's outstanding tax liability as expeditiously as
6    possible after his final tax return has been filed. If the
7    Department cannot make such final determination within 45
8    days after receiving the final tax return, within such
9    period it shall so notify the taxpayer, stating its reasons
10    therefor.
11    At the time of purchasing such stamps from the Department
12when purchase is required by this Act, or at the time when the
13tax which he has collected is remitted by a distributor to the
14Department without the purchase of stamps from the Department
15when that method of remitting the tax that has been collected
16is required or authorized by this Act, the distributor shall be
17allowed a discount during any year commencing July 1 and ending
18the following June 30 in accordance with the schedule set out
19hereinbelow, from the amount to be paid by him to the
20Department for such stamps, or to be paid by him to the
21Department on the basis of monthly remittances (as the case may
22be), to cover the cost, to such distributor, of collecting the
23tax herein imposed by affixing such stamps to the original
24packages of cigarettes sold by such distributor or by placing
25tax imprints underneath the sealed transparent wrapper of
26original packages of cigarettes sold by such distributor (as

 

 

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1the case may be): (1) Prior to December 1, 1985, a discount
2equal to 1-2/3% of the amount of the tax up to and including
3the first $700,000 paid hereunder by such distributor to the
4Department during any such year; 1-1/3% of the next $700,000 of
5tax or any part thereof, paid hereunder by such distributor to
6the Department during any such year; 1% of the next $700,000 of
7tax, or any part thereof, paid hereunder by such distributor to
8the Department during any such year; and 2/3 of 1% of the
9amount of any additional tax paid hereunder by such distributor
10to the Department during any such year or (2) On and after
11December 1, 1985, a discount equal to 1.75% of the amount of
12the tax payable under this Act up to and including the first
13$3,000,000 paid hereunder by such distributor to the Department
14during any such year and 1.5% of the amount of any additional
15tax paid hereunder by such distributor to the Department during
16any such year.
17    Two or more distributors that use a common means of
18affixing revenue tax stamps or that are owned or controlled by
19the same interests shall be treated as a single distributor for
20the purpose of computing the discount.
21    Cigarette manufacturers who are distributors under Section
227(a) of this Act, and who place their cigarettes in original
23packages which are contained inside a sealed transparent
24wrapper, shall be required to remit the tax which they are
25required to collect under this Act to the Department by
26remitting the amount thereof to the Department by the 5th day

 

 

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1of each month, covering cigarettes shipped or otherwise
2delivered to points in Illinois to purchasers during the
3preceding calendar month, but a distributor need not remit to
4the Department the tax so collected by him from purchasers
5under this Act to the extent to which such distributor is
6required to remit the tax imposed by the Cigarette Tax Act to
7the Department with respect to the same cigarettes. All taxes
8upon cigarettes under this Act are a direct tax upon the retail
9consumer and shall conclusively be presumed to be precollected
10for the purpose of convenience and facility only. Cigarette
11manufacturers that are distributors licensed under Section
127(a) of this Act and who place their cigarettes in original
13packages which are contained inside a sealed transparent
14wrapper, before delivering such cigarettes or causing such
15cigarettes to be delivered in this State to purchasers, shall
16evidence their obligation to collect and remit the tax due with
17respect to such cigarettes by imprinting language to be
18prescribed by the Department on each original package of such
19cigarettes underneath the sealed transparent outside wrapper
20of such original package, in such place thereon and in such
21manner as the Department may prescribe; provided (as stated
22hereinbefore) that this requirement does not apply when such
23distributor is required or authorized by the Cigarette Tax Act
24to place the tax imprint provided for in the last paragraph of
25Section 3 of that Act underneath the sealed transparent wrapper
26of such original package of cigarettes. Such imprinted language

 

 

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1shall acknowledge the manufacturer's collection and payment of
2or liability for the tax imposed by this Act with respect to
3such cigarettes.
4    The Department shall adopt the design or designs of the tax
5stamps and shall procure the printing of such stamps in such
6amounts and denominations as it deems necessary to provide for
7the affixation of the proper amount of tax stamps to each
8original package of cigarettes.
9    Where tax stamps are required, the Department may authorize
10distributors to affix revenue tax stamps by imprinting tax
11meter stamps upon original packages of cigarettes. The
12Department shall adopt rules and regulations relating to the
13imprinting of such tax meter stamps as will result in payment
14of the proper taxes as herein imposed. No distributor may affix
15revenue tax stamps to original packages of cigarettes by
16imprinting meter stamps thereon unless such distributor has
17first obtained permission from the Department to employ this
18method of affixation. The Department shall regulate the use of
19tax meters and may, to assure the proper collection of the
20taxes imposed by this Act, revoke or suspend the privilege,
21theretofore granted by the Department to any distributor, to
22imprint tax meter stamps upon original packages of cigarettes.
23    The tax hereby imposed and not paid pursuant to this
24Section shall be paid to the Department directly by any person
25using such cigarettes within this State, pursuant to Section 12
26hereof.

 

 

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1    A distributor shall not affix, or cause to be affixed, any
2stamp or imprint to a package of cigarettes, as provided for in
3this Section, if the tobacco product manufacturer, as defined
4in Section 10 of the Tobacco Product Manufacturers' Escrow Act,
5that made or sold the cigarettes has failed to become a
6participating manufacturer, as defined in subdivision (a)(1)
7of Section 15 of the Tobacco Product Manufacturers' Escrow Act,
8or has failed to create a qualified escrow fund for any
9cigarettes manufactured by the tobacco product manufacturer
10and sold in this State or otherwise failed to bring itself into
11compliance with subdivision (a)(2) of Section 15 of the Tobacco
12Product Manufacturers' Escrow Act.
13(Source: P.A. 96-782, eff. 1-1-10; 96-1027, eff. 7-12-10;
1497-1129, eff. 8-28-12.)
 
15    Section 25. The Tobacco Products Tax Act of 1995 is amended
16by changing Section 10-30 as follows:
 
17    (35 ILCS 143/10-30)
18    Sec. 10-30. Returns.
19    (a) Every distributor shall, on or before the 15th day of
20each month, file a return with the Department covering the
21preceding calendar month. The return shall disclose the
22wholesale price for all tobacco products other than moist snuff
23and the quantity in ounces of moist snuff sold or otherwise
24disposed of and other information that the Department may

 

 

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1reasonably require. The return shall be filed upon a form
2prescribed and furnished by the Department.
3    (b) In addition to the information required under
4subsection (a), on or before the 15th day of each month,
5covering the preceding calendar month, each stamping
6distributor shall, on forms prescribed and furnished by the
7Department, report the quantity of little cigars sold or
8otherwise disposed of, including the number of packages of
9little cigars sold or disposed of during the month containing
1020 or 25 little cigars.
11    (c) At the time when any return of any distributor is due
12to be filed with the Department, the distributor shall also
13remit to the Department the tax liability that the distributor
14has incurred for transactions occurring in the preceding
15calendar month.
16    (d) The Department may adopt rules to require the
17electronic filing of any return or document required to be
18filed under this Act. Those rules may provide for exceptions
19from the filing requirement set forth in this paragraph for
20persons who demonstrate that they do not have access to the
21Internet and petition the Department to waive the electronic
22filing requirement.
23    (e) If any payment provided for in this Section exceeds the
24distributor's liabilities under this Act, as shown on an
25original return, the distributor may credit such excess payment
26against liability subsequently to be remitted to the Department

 

 

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1under this Act, in accordance with reasonable rules adopted by
2the Department.
3(Source: P.A. 97-688, eff. 6-14-12; 98-273, eff. 8-9-13.)
 
4    Section 30. The Hotel Operators' Occupation Tax Act is
5amended by changing Section 6 as follows:
 
6    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
7    Sec. 6. Except as provided hereinafter in this Section, on
8or before the last day of each calendar month, every person
9engaged in the business of renting, leasing or letting rooms in
10a hotel in this State during the preceding calendar month shall
11file a return with the Department, stating:
12        1. The name of the operator;
13        2. His residence address and the address of his
14    principal place of business and the address of the
15    principal place of business (if that is a different
16    address) from which he engages in the business of renting,
17    leasing or letting rooms in a hotel in this State;
18        3. Total amount of rental receipts received by him
19    during the preceding calendar month from renting, leasing
20    or letting rooms during such preceding calendar month;
21        4. Total amount of rental receipts received by him
22    during the preceding calendar month from renting, leasing
23    or letting rooms to permanent residents during such
24    preceding calendar month;

 

 

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

 

 

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

 

 

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1pay to the Department the amount of tax imposed by this Act
2less a discount of 2.1% or $25 per calendar year, whichever is
3greater, which is allowed to reimburse the operator for the
4expenses incurred in keeping records, preparing and filing
5returns, remitting the tax and supplying data to the Department
6on request.
7    If any payment provided for in this Section exceeds the
8operator's liabilities under this Act, as shown on an original
9return, the Department may authorize the operator to credit
10such excess payment against liability subsequently to be
11remitted to the Department under this Act, in accordance with
12reasonable rules adopted by the Department. If the Department
13subsequently determines that all or any part of the credit
14taken was not actually due to the operator, the operator's
15discount shall be reduced by an amount equal to the difference
16between the discount as applied to the credit taken and that
17actually due, and that operator shall be liable for penalties
18and interest on such difference.
19    There shall be deposited in the Build Illinois Fund in the
20State Treasury for each State fiscal year 40% of the amount of
21total net proceeds from the tax imposed by subsection (a) of
22Section 3. Of the remaining 60%, $5,000,000 shall be deposited
23in the Illinois Sports Facilities Fund and credited to the
24Subsidy Account each fiscal year by making monthly deposits in
25the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
26such deposits for prior months, and an additional $8,000,000

 

 

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1shall be deposited in the Illinois Sports Facilities Fund and
2credited to the Advance Account each fiscal year by making
3monthly deposits in the amount of 1/8 of $8,000,000 plus any
4cumulative deficiencies in such deposits for prior months;
5provided, that for fiscal years ending after June 30, 2001, the
6amount to be so deposited into the Illinois Sports Facilities
7Fund and credited to the Advance Account each fiscal year shall
8be increased from $8,000,000 to the then applicable Advance
9Amount and the required monthly deposits beginning with July
102001 shall be in the amount of 1/8 of the then applicable
11Advance Amount plus any cumulative deficiencies in those
12deposits for prior months. (The deposits of the additional
13$8,000,000 or the then applicable Advance Amount, as
14applicable, during each fiscal year shall be treated as
15advances of funds to the Illinois Sports Facilities Authority
16for its corporate purposes to the extent paid to the Authority
17or its trustee and shall be repaid into the General Revenue
18Fund in the State Treasury by the State Treasurer on behalf of
19the Authority pursuant to Section 19 of the Illinois Sports
20Facilities Authority Act, as amended. If in any fiscal year the
21full amount of the then applicable Advance Amount is not repaid
22into the General Revenue Fund, then the deficiency shall be
23paid from the amount in the Local Government Distributive Fund
24that would otherwise be allocated to the City of Chicago under
25the State Revenue Sharing Act.)
26    For purposes of the foregoing paragraph, the term "Advance

 

 

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1Amount" means, for fiscal year 2002, $22,179,000, and for
2subsequent fiscal years through fiscal year 2032, 105.615% of
3the Advance Amount for the immediately preceding fiscal year,
4rounded up to the nearest $1,000.
5    Of the remaining 60% of the amount of total net proceeds
6prior to August 1, 2011 from the tax imposed by subsection (a)
7of Section 3 after all required deposits in the Illinois Sports
8Facilities Fund, the amount equal to 8% of the net revenue
9realized from this Act plus an amount equal to 8% of the net
10revenue realized from any tax imposed under Section 4.05 of the
11Chicago World's Fair-1992 Authority Act during the preceding
12month shall be deposited in the Local Tourism Fund each month
13for purposes authorized by Section 605-705 of the Department of
14Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
15the remaining 60% of the amount of total net proceeds beginning
16on August 1, 2011 from the tax imposed by subsection (a) of
17Section 3 after all required deposits in the Illinois Sports
18Facilities Fund, an amount equal to 8% of the net revenue
19realized from this Act plus an amount equal to 8% of the net
20revenue realized from any tax imposed under Section 4.05 of the
21Chicago World's Fair-1992 Authority Act during the preceding
22month shall be deposited as follows: 18% of such amount shall
23be deposited into the Chicago Travel Industry Promotion Fund
24for the purposes described in subsection (n) of Section 5 of
25the Metropolitan Pier and Exposition Authority Act and the
26remaining 82% of such amount shall be deposited into the Local

 

 

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1Tourism Fund each month for purposes authorized by Section
2605-705 of the Department of Commerce and Economic Opportunity
3Law. Beginning on August 1, 1999 and ending on July 31, 2011,
4an amount equal to 4.5% of the net revenue realized from the
5Hotel Operators' Occupation Tax Act during the preceding month
6shall be deposited into the International Tourism Fund for the
7purposes authorized in Section 605-707 of the Department of
8Commerce and Economic Opportunity Law. Beginning on August 1,
92011, an amount equal to 4.5% of the net revenue realized from
10this Act during the preceding month shall be deposited as
11follows: 55% of such amount shall be deposited into the Chicago
12Travel Industry Promotion Fund for the purposes described in
13subsection (n) of Section 5 of the Metropolitan Pier and
14Exposition Authority Act and the remaining 45% of such amount
15deposited into the International Tourism Fund for the purposes
16authorized in Section 605-707 of the Department of Commerce and
17Economic Opportunity Law. "Net revenue realized for a month"
18means the revenue collected by the State under that Act during
19the previous month less the amount paid out during that same
20month as refunds to taxpayers for overpayment of liability
21under that Act.
22    After making all these deposits, all other proceeds of the
23tax imposed under subsection (a) of Section 3 shall be
24deposited in the General Revenue Fund in the State Treasury.
25All moneys received by the Department from the additional tax
26imposed under subsection (b) of Section 3 shall be deposited

 

 

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

 

 

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1in this Act.
2    The chief executive officer, proprietor, owner or highest
3ranking manager shall sign the annual return to certify the
4accuracy of the information contained therein. Any person who
5willfully signs the annual return containing false or
6inaccurate information shall be guilty of perjury and punished
7accordingly. The annual return form prescribed by the
8Department shall include a warning that the person signing the
9return may be liable for perjury.
10    The foregoing portion of this Section concerning the filing
11of an annual information return shall not apply to an operator
12who is not required to file an income tax return with the
13United States Government.
14(Source: P.A. 97-617, eff. 10-26-11.)
 
15    Section 35. The Live Adult Entertainment Facility
16Surcharge Act is amended by changing Section 10 as follows:
 
17    (35 ILCS 175/10)
18    Sec. 10. Surcharge imposed; returns.
19    (a) An annual surcharge is imposed upon each operator who
20operates a live adult entertainment facility in this State. By
21January 20, 2014, and by January 20 of each year thereafter,
22each operator shall elect to pay the surcharge according to
23either item (1) or item (2) of this subsection.
24        (1) An operator who elects to be subject to this item

 

 

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1    (1) shall pay to the Department a surcharge imposed upon
2    admissions to a live adult entertainment facility operated
3    by the operator in this State in an amount equal to $3 per
4    person admitted to that live adult entertainment facility.
5    This item (1) does not require a live entertainment
6    facility to impose a fee on a customer of the facility. An
7    operator has the discretion to determine the manner in
8    which the facility derives the moneys required to pay the
9    surcharge imposed under this Section. In the event that an
10    operator has not filed the applicable returns under the
11    Retailers' Occupation Tax Act for a full calendar year
12    prior to any January 20, then such operator shall pay the
13    surcharge under this Act pursuant to this item (1) for
14    moneys owed to the Department subject to this Act for the
15    previous calendar year.
16        (2) An operator may, in the alternative, pay to the
17    Department the surcharge as follows:
18            (A) If the gross receipts received by the live
19        adult entertainment facility during the preceding
20        calendar year, upon the basis of which a tax is imposed
21        under Section 2 of the Retailers' Occupation Tax Act,
22        are equal or greater than $2,000,000 during the
23        preceding calendar year, and if the operator elects to
24        be subject to this item (2), then the operator shall
25        pay the Department a surcharge of $25,000.
26            (B) If the gross receipts received by the live

 

 

SB1804 Engrossed- 38 -LRB099 10334 HLH 30561 b

1        adult entertainment facility during the preceding
2        calendar year, upon the basis of which a tax is imposed
3        under Section 2 of the Retailers' Occupation Tax Act,
4        are equal to or greater than $500,000 but less than
5        $2,000,000 during the preceding calendar year, and if
6        the operator elects to be subject to this item (2),
7        then the operator shall pay to the Department a
8        surcharge of $15,000.
9            (C) If the gross receipts received by the live
10        adult entertainment facility during the preceding
11        calendar year, upon the basis of which a tax is imposed
12        under Section 2 of the Retailers' Occupation Tax Act,
13        are less than $500,000 during the preceding calendar
14        year, and if the operator elects to be subject to this
15        item (2), then the operator shall pay the Department a
16        surcharge of $5,000.
17    (b) For each live adult entertainment facility paying the
18surcharge as set forth in item (1) of subsection (a) of this
19Section, the operator must file a return electronically as
20provided by the Department and remit payment to the Department
21on an annual basis no later than January 20 covering the
22previous calendar year. Each return made to the Department must
23state the following:
24        (1) the name of the operator;
25        (2) the address of the live adult entertainment
26    facility and the address of the principal place of business

 

 

SB1804 Engrossed- 39 -LRB099 10334 HLH 30561 b

1    (if that is a different address) of the operator;
2        (3) the total number of admissions to the facility in
3    the preceding calendar year; and
4        (4) the total amount of surcharge collected in the
5    preceding calendar year.
6    Notwithstanding any other provision of this subsection
7concerning the time within which an operator may file his or
8her return, if an operator ceases to operate a live adult
9entertainment facility, then he or she must file a final return
10under this Act with the Department not more than one calendar
11month after discontinuing that business.
12    (c) For each live adult entertainment facility paying the
13surcharge as set forth in item (2) of subsection (a) of this
14Section, the operator must file a return electronically as
15provided by the Department and remit payment to the Department
16on an annual basis no later than January 20 covering the
17previous calendar year. Each return made to the Department must
18state the following:
19        (1) the name of the operator;
20        (2) the address of the live adult entertainment
21    facility and the address of the principal place of business
22    (if that is a different address) of the operator;
23        (3) the gross receipts received by the live adult
24    entertainment facility during the preceding calendar year,
25    upon the basis of which tax is imposed under Section 2 of
26    the Retailers' Occupation Tax Act; and

 

 

SB1804 Engrossed- 40 -LRB099 10334 HLH 30561 b

1        (4) the applicable surcharge from Section 10(a)(2) of
2    this Act to be paid by the operator.
3    Notwithstanding any other provision of this subsection
4concerning the time within which an operator may file his or
5her return, if an operator ceases to operate a live adult
6entertainment facility, then he or she must file a final return
7under this Act with the Department not more than one calendar
8month after discontinuing that business.
9    (d) Beginning January 1, 2014, the Department shall pay all
10proceeds collected from the surcharge imposed under this Act
11into the Sexual Assault Services and Prevention Fund, less 2%
12of those proceeds, which shall be paid into the Tax Compliance
13and Administration Fund in the State treasury from which it
14shall be appropriated to the Department to cover the costs of
15the Department in administering and enforcing the provisions of
16this Act.
17    (e) If any payment provided for in this Section exceeds the
18operator's liabilities under this Act, as shown on an original
19return, the operator may credit such excess payment against
20liability subsequently to be remitted to the Department under
21this Act, in accordance with reasonable rules adopted by the
22Department.
23(Source: P.A. 97-1035, eff. 1-1-13.)
 
24    Section 40. The Illinois Hydraulic Fracturing Tax Act is
25amended by changing Sections 2-45 and 2-50 as follows:
 

 

 

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1    (35 ILCS 450/2-45)
2    Sec. 2-45. Purchaser's return and tax remittance. Each
3purchaser shall make a return to the Department showing the
4quantity of oil or gas purchased during the month for which the
5return is filed, the price paid therefor, total value, the name
6and address of the operator or other person from whom the same
7was purchased, a description of the production unit in the
8manner prescribed by the Department from which such oil or gas
9was severed and the amount of tax due from each production unit
10for each calendar month. All taxes due, or to be remitted, by
11the purchaser shall accompany this return. The return shall be
12filed on or before the last day of the month after the calendar
13month for which the return is required. The Department shall
14forward the necessary information to each Chief County
15Assessment Officer for the administration and application of ad
16valorem real property taxes at the county level. This
17information shall be forwarded to the Chief County Assessment
18Officers in a yearly summary before March 1 of the following
19calendar year. The Department may require any additional report
20or information it may deem necessary for the proper
21administration of this Act.
22    Such returns shall be filed electronically in the manner
23prescribed by the Department. Purchasers shall make all
24payments of that tax to the Department by electronic funds
25transfer unless, as provided by rule, the Department grants an

 

 

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1exception upon petition of a purchaser. Purchasers' returns
2must be accompanied by appropriate computer generated magnetic
3media supporting schedule data in the format required by the
4Department, unless, as provided by rule, the Department grants
5an exception upon petition of a purchaser.
6    If any payment provided for in this Section exceeds the
7purchaser's liabilities under this Act, as shown on an original
8return, the purchaser may credit such excess payment against
9liability subsequently to be remitted to the Department under
10this Act, in accordance with reasonable rules adopted by the
11Department.
12(Source: P.A. 98-22, eff. 6-17-13; 98-23, eff. 6-17-13; 98-756,
13eff. 7-16-14.)
 
14    (35 ILCS 450/2-50)
15    Sec. 2-50. Operator returns; payment of tax.
16    (a) If, on or after July 1, 2013, oil or gas is transported
17off the production unit where severed by the operator, used on
18the production unit where severed, or if the manufacture and
19conversion of oil and gas into refined products occurs on the
20production unit where severed, the operator is responsible for
21remitting the tax imposed under subsection (a) of Section 2-15,
22on or before the last day of the month following the end of the
23calendar month in which the oil and gas is removed from the
24production unit, and such payment shall be accompanied by a
25return to the Department showing the gross quantity of oil or

 

 

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1gas removed during the month for which the return is filed, the
2price paid therefor, and if no price is paid therefor, the
3value of the oil and gas, a description of the production unit
4from which such oil or gas was severed, and the amount of tax.
5The Department may require any additional information it may
6deem necessary for the proper administration of this Act.
7    (b) Operators shall file all returns electronically in the
8manner prescribed by the Department unless, as provided by
9rule, the Department grants an exception upon petition of an
10operator. Operators shall make all payments of that tax to the
11Department by electronic funds transfer unless, as provided by
12rule, the Department grants an exception upon petition of an
13operator. Operators' returns must be accompanied by
14appropriate computer generated magnetic media supporting
15schedule data in the format required by the Department, unless,
16as provided by rule, the Department grants an exception upon
17petition of a purchaser.
18    (c) Any operator who makes a monetary payment to a producer
19for his or her portion of the value of products from a
20production unit shall withhold from such payment the amount of
21tax due from the producer. Any operator who pays any tax due
22from a producer shall be entitled to reimbursement from the
23producer for the tax so paid and may take credit for such
24amount from any monetary payment to the producer for the value
25of products. To the extent that an operator required to collect
26the tax imposed by this Act has actually collected that tax,

 

 

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1such tax is held in trust for the benefit of the State of
2Illinois.
3    (d) In the event the operator fails to make payment of the
4tax to the State as required herein, the operator shall be
5liable for the tax. A producer shall be entitled to bring an
6action against such operator to recover the amount of tax so
7withheld together with penalties and interest which may have
8accrued by failure to make such payment. A producer shall be
9entitled to all attorney fees and court costs incurred in such
10action. To the extent that a producer liable for the tax
11imposed by this Act collects the tax, and any penalties and
12interest, from an operator, such tax, penalties, and interest
13are held in trust by the producer for the benefit of the State
14of Illinois.
15    (e) When the title to any oil or gas severed from the earth
16or water is in dispute and the operator of such oil or gas is
17withholding payments on account of litigation, or for any other
18reason, such operator is hereby authorized, empowered and
19required to deduct from the gross amount thus held the amount
20of the tax imposed and to make remittance thereof to the
21Department as provided in this Section.
22    (f) An operator required to file a return and pay the tax
23under this Section shall register with the Department.
24Application for a certificate of registration shall be made to
25the Department upon forms furnished by the Department and shall
26contain any reasonable information the Department may require.

 

 

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1Upon receipt of the application for a certificate of
2registration in proper form, the Department shall issue to the
3applicant a certificate of registration.
4    (g) If oil or gas is transported off the production unit
5where severed by the operator and sold to a purchaser or
6refiner, the State shall have a lien on all the oil or gas
7severed from the production unit in this State in the hands of
8the operator, the first or any subsequent purchaser thereof, or
9refiner to secure the payment of the tax. If a lien is filed by
10the Department, the purchaser or refiner shall withhold from
11the operator the amount of tax, penalty and interest identified
12in the lien.
13    (h) If any payment provided for in this Section exceeds the
14operator's liabilities under this Act, as shown on an original
15return, the operator may credit such excess payment against
16liability subsequently to be remitted to the Department under
17this Act, in accordance with reasonable rules adopted by the
18Department.
19(Source: P.A. 98-22, eff. 6-17-13; 98-756, eff. 7-16-14.)
 
20    Section 45. The Motor Fuel Tax Law is amended by changing
21Sections 2b, 5, 5a, and 13 as follows:
 
22    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)
23    Sec. 2b. Receiver's monthly return. In addition to the tax
24collection and reporting responsibilities imposed elsewhere in

 

 

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1this Act, a person who is required to pay the tax imposed by
2Section 2a of this Act shall pay the tax to the Department by
3return showing all fuel purchased, acquired or received and
4sold, distributed or used during the preceding calendar month
5including losses of fuel as the result of evaporation or
6shrinkage due to temperature variations, and such other
7reasonable information as the Department may require. Losses of
8fuel as the result of evaporation or shrinkage due to
9temperature variations may not exceed 1% of the total gallons
10in storage at the beginning of the month, plus the receipts of
11gallonage during the month, minus the gallonage remaining in
12storage at the end of the month. Any loss reported that is in
13excess of this amount shall be subject to the tax imposed by
14Section 2a of this Law. On and after July 1, 2001, for each
156-month period January through June, net losses of fuel (for
16each category of fuel that is required to be reported on a
17return) as the result of evaporation or shrinkage due to
18temperature variations may not exceed 1% of the total gallons
19in storage at the beginning of each January, plus the receipts
20of gallonage each January through June, minus the gallonage
21remaining in storage at the end of each June. On and after July
221, 2001, for each 6-month period July through December, net
23losses of fuel (for each category of fuel that is required to
24be reported on a return) as the result of evaporation or
25shrinkage due to temperature variations may not exceed 1% of
26the total gallons in storage at the beginning of each July,

 

 

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1plus the receipts of gallonage each July through December,
2minus the gallonage remaining in storage at the end of each
3December. Any net loss reported that is in excess of this
4amount shall be subject to the tax imposed by Section 2a of
5this Law. For purposes of this Section, "net loss" means the
6number of gallons gained through temperature variations minus
7the number of gallons lost through temperature variations or
8evaporation for each of the respective 6-month periods.
9    The return shall be prescribed by the Department and shall
10be filed between the 1st and 20th days of each calendar month.
11The Department may, in its discretion, combine the returns
12filed under this Section, Section 5, and Section 5a of this
13Act. The return must be accompanied by appropriate
14computer-generated magnetic media supporting schedule data in
15the format required by the Department, unless, as provided by
16rule, the Department grants an exception upon petition of a
17taxpayer. If the return is filed timely, the seller shall take
18a discount of 2% through June 30, 2003 and 1.75% thereafter
19which is allowed to reimburse the seller for the expenses
20incurred in keeping records, preparing and filing returns,
21collecting and remitting the tax and supplying data to the
22Department on request. The discount, however, shall be
23applicable only to the amount of payment which accompanies a
24return that is filed timely in accordance with this Section.
25    If any payment provided for in this Section exceeds the
26receiver's liabilities under this Act, as shown on an original

 

 

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1return, the Department may authorize the receiver to credit
2such excess payment against liability subsequently to be
3remitted to the Department under this Act, in accordance with
4reasonable rules adopted by the Department. If the Department
5subsequently determines that all or any part of the credit
6taken was not actually due to the receiver, the receiver's
7discount shall be reduced by an amount equal to the difference
8between the discount as applied to the credit taken and that
9actually due, and that receiver shall be liable for penalties
10and interest on such difference.
11(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 
12    (35 ILCS 505/5)  (from Ch. 120, par. 421)
13    Sec. 5. Distributor's monthly return. Except as
14hereinafter provided, a person holding a valid unrevoked
15license to act as a distributor of motor fuel shall, between
16the 1st and 20th days of each calendar month, make return to
17the Department, showing an itemized statement of the number of
18invoiced gallons of motor fuel of the types specified in this
19Section which were purchased, acquired, received, or exported
20during the preceding calendar month; the amount of such motor
21fuel produced, refined, compounded, manufactured, blended,
22sold, distributed, exported, and used by the licensed
23distributor during the preceding calendar month; the amount of
24such motor fuel lost or destroyed during the preceding calendar
25month; the amount of such motor fuel on hand at the close of

 

 

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1business for such month; and such other reasonable information
2as the Department may require. If a distributor's only
3activities with respect to motor fuel are either: (1)
4production of alcohol in quantities of less than 10,000 proof
5gallons per year or (2) blending alcohol in quantities of less
6than 10,000 proof gallons per year which such distributor has
7produced, he shall file returns on an annual basis with the
8return for a given year being due by January 20 of the
9following year. Distributors whose total production of alcohol
10(whether blended or not) exceeds 10,000 proof gallons per year,
11based on production during the preceding (calendar) year or as
12reasonably projected by the Department if one calendar year's
13record of production cannot be established, shall file returns
14between the 1st and 20th days of each calendar month as
15hereinabove provided.
16    The types of motor fuel referred to in the preceding
17paragraph are: (A) All products commonly or commercially known
18or sold as gasoline (including casing-head and absorption or
19natural gasoline), gasohol, motor benzol or motor benzene
20regardless of their classification or uses; and (B) all
21combustible gases which exist in a gaseous state at 60 degrees
22Fahrenheit and at 14.7 pounds per square inch absolute
23including, but not limited to, liquefied petroleum gases used
24for highway purposes; and (C) special fuel. Only those
25quantities of combustible gases (example (B) above) which are
26used or sold by the distributor to be used to propel motor

 

 

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1vehicles on the public highways, or which are delivered into a
2storage tank that is located at a facility that has withdrawal
3facilities which are readily accessible to and are capable of
4dispensing combustible gases into the fuel supply tanks of
5motor vehicles, shall be subject to return. For purposes of
6this Section, a facility is considered to have withdrawal
7facilities that are not "readily accessible to and capable of
8dispensing combustible gases into the fuel supply tanks of
9motor vehicles" only if the combustible gases are delivered
10from: (i) a dispenser hose that is short enough so that it will
11not reach the fuel supply tank of a motor vehicle or (ii) a
12dispenser that is enclosed by a fence or other physical barrier
13so that a vehicle cannot pull alongside the dispenser to permit
14fueling. For the purposes of this Act, liquefied petroleum
15gases shall mean and include any material having a vapor
16pressure not exceeding that allowed for commercial propane
17composed predominantly of the following hydrocarbons, either
18by themselves or as mixtures: Propane, Propylene, Butane
19(normal butane or iso-butane) and Butylene (including
20isomers).
21    In case of a sale of special fuel to someone other than a
22licensed distributor, or a licensed supplier, for a use other
23than in motor vehicles, the distributor shall show in his
24return the amount of invoiced gallons sold and the name and
25address of the purchaser in addition to any other information
26the Department may require.

 

 

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1    All special fuel sold or used for non-highway purposes must
2have a dye added in accordance with Section 4d of this Law.
3    In case of a tax-free sale, as provided in Section 6, of
4motor fuel which the distributor is required by this Section to
5include in his return to the Department, the distributor in his
6return shall show: (1) If the sale is made to another licensed
7distributor the amount sold and the name, address and license
8number of the purchasing distributor; (2) if the sale is made
9to a person where delivery is made outside of this State the
10name and address of such purchaser and the point of delivery
11together with the date and amount delivered; (3) if the sale is
12made to the Federal Government or its instrumentalities the
13amount sold; (4) if the sale is made to a municipal corporation
14owning and operating a local transportation system for public
15service in this State the name and address of such purchaser,
16and the amount sold, as evidenced by official forms of
17exemption certificates properly executed and furnished by such
18purchaser; (5) if the sale is made to a privately owned public
19utility owning and operating 2-axle vehicles designed and used
20for transporting more than 7 passengers, which vehicles are
21used as common carriers in general transportation of
22passengers, are not devoted to any specialized purpose and are
23operated entirely within the territorial limits of a single
24municipality or of any group of contiguous municipalities or in
25a close radius thereof, and the operations of which are subject
26to the regulations of the Illinois Commerce Commission, then

 

 

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1the name and address of such purchaser and the amount sold as
2evidenced by official forms of exemption certificates properly
3executed and furnished by the purchaser; (6) if the product
4sold is special fuel and if the sale is made to a licensed
5supplier under conditions which qualify the sale for tax
6exemption under Section 6 of this Act, the amount sold and the
7name, address and license number of the purchaser; and (7) if a
8sale of special fuel is made to someone other than a licensed
9distributor, or a licensed supplier, for a use other than in
10motor vehicles, by making a specific notation thereof on the
11invoice or sales slip covering such sales and obtaining such
12supporting documentation as may be required by the Department.
13    All special fuel sold or used for non-highway purposes must
14have a dye added in accordance with Section 4d of this Law.
15    A person whose license to act as a distributor of motor
16fuel has been revoked shall make a return to the Department
17covering the period from the date of the last return to the
18date of the revocation of the license, which return shall be
19delivered to the Department not later than 10 days from the
20date of the revocation or termination of the license of such
21distributor; the return shall in all other respects be subject
22to the same provisions and conditions as returns by
23distributors licensed under the provisions of this Act.
24    The records, waybills and supporting documents kept by
25railroads and other common carriers in the regular course of
26business shall be prima facie evidence of the contents and

 

 

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1receipt of cars or tanks covered by those records, waybills or
2supporting documents.
3    If the Department has reason to believe and does believe
4that the amount shown on the return as purchased, acquired,
5received, exported, sold, used, lost or destroyed is incorrect,
6or that an amount of motor fuel of the types required by the
7second paragraph of this Section to be reported to the
8Department has not been correctly reported the Department shall
9fix an amount for such receipt, sales, export, use, loss or
10destruction according to its best judgment and information,
11which amount so fixed by the Department shall be prima facie
12correct. All returns shall be made on forms prepared and
13furnished by the Department, and shall contain such other
14information as the Department may reasonably require. The
15return must be accompanied by appropriate computer-generated
16magnetic media supporting schedule data in the format required
17by the Department, unless, as provided by rule, the Department
18grants an exception upon petition of a taxpayer. All licensed
19distributors shall report all losses of motor fuel sustained on
20account of fire, theft, spillage, spoilage, leakage, or any
21other provable cause when filing the return for the period
22during which the loss occurred. If the distributor reports
23losses due to fire or theft, then the distributor must include
24fire department or police department reports and any other
25documentation that the Department may require. The mere making
26of the report does not assure the allowance of the loss as a

 

 

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1reduction in tax liability. Losses of motor fuel as the result
2of evaporation or shrinkage due to temperature variations may
3not exceed 1% of the total gallons in storage at the beginning
4of the month, plus the receipts of gallonage during the month,
5minus the gallonage remaining in storage at the end of the
6month. Any loss reported that is in excess of 1% shall be
7subject to the tax imposed by Section 2 of this Law. On and
8after July 1, 2001, for each 6-month period January through
9June, net losses of motor fuel (for each category of motor fuel
10that is required to be reported on a return) as the result of
11evaporation or shrinkage due to temperature variations may not
12exceed 1% of the total gallons in storage at the beginning of
13each January, plus the receipts of gallonage each January
14through June, minus the gallonage remaining in storage at the
15end of each June. On and after July 1, 2001, for each 6-month
16period July through December, net losses of motor fuel (for
17each category of motor fuel that is required to be reported on
18a return) as the result of evaporation or shrinkage due to
19temperature variations may not exceed 1% of the total gallons
20in storage at the beginning of each July, plus the receipts of
21gallonage each July through December, minus the gallonage
22remaining in storage at the end of each December. Any net loss
23reported that is in excess of this amount shall be subject to
24the tax imposed by Section 2 of this Law. For purposes of this
25Section, "net loss" means the number of gallons gained through
26temperature variations minus the number of gallons lost through

 

 

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1temperature variations or evaporation for each of the
2respective 6-month periods.
3    If any payment provided for in this Section exceeds the
4distributor's liabilities under this Act, as shown on an
5original return, the Department may authorize the distributor
6to credit such excess payment against liability subsequently to
7be remitted to the Department under this Act, in accordance
8with reasonable rules adopted by the Department. If the
9Department subsequently determines that all or any part of the
10credit taken was not actually due to the distributor, the
11distributor's discount shall be reduced by an amount equal to
12the difference between the discount as applied to the credit
13taken and that actually due, and that distributor shall be
14liable for penalties and interest on such difference.
15(Source: P.A. 96-1384, eff. 7-29-10.)
 
16    (35 ILCS 505/5a)  (from Ch. 120, par. 421a)
17    Sec. 5a. Supplier's monthly return. A person holding a
18valid unrevoked license to act as a supplier of special fuel
19shall, between the 1st and 20th days of each calendar month,
20make return to the Department showing an itemized statement of
21the number of invoiced gallons of special fuel acquired,
22received, purchased, sold, exported, or used during the
23preceding calendar month; the amount of special fuel sold,
24distributed, exported, and used by the licensed supplier during
25the preceding calendar month; the amount of special fuel lost

 

 

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1or destroyed during the preceding calendar month; the amount of
2special fuel on hand at the close of business for the preceding
3calendar month; and such other reasonable information as the
4Department may require.
5    A person whose license to act as a supplier of special fuel
6has been revoked shall make a return to the Department covering
7the period from the date of the last return to the date of the
8revocation of the license, which return shall be delivered to
9the Department not later than 10 days from the date of the
10revocation or termination of the license of such supplier. The
11return shall in all other respects be subject to the same
12provisions and conditions as returns by suppliers licensed
13under this Act.
14    The records, waybills and supporting documents kept by
15railroads and other common carriers in the regular course of
16business shall be prima facie evidence of the contents and
17receipt of cars or tanks covered by those records, waybills or
18supporting documents.
19    If the Department has reason to believe and does believe
20that the amount shown on the return as purchased, acquired,
21received, sold, exported, used, or lost is incorrect, or that
22an amount of special fuel of the type required by the 1st
23paragraph of this Section to be reported to the Department by
24suppliers has not been correctly reported as a purchase,
25receipt, sale, use, export, or loss the Department shall fix an
26amount for such purchase, receipt, sale, use, export, or loss

 

 

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1according to its best judgment and information, which amount so
2fixed by the Department shall be prima facie correct. All
3licensed suppliers shall report all losses of special fuel
4sustained on account of fire, theft, spillage, spoilage,
5leakage, or any other provable cause when filing the return for
6the period during which the loss occurred. If the supplier
7reports losses due to fire or theft, then the supplier must
8include fire department or police department reports and any
9other documentation that the Department may require. The mere
10making of the report does not assure the allowance of the loss
11as a reduction in tax liability. Losses of special fuel as the
12result of evaporation or shrinkage due to temperature
13variations may not exceed 1% of the total gallons in storage at
14the beginning of the month, plus the receipts of gallonage
15during the month, minus the gallonage remaining in storage at
16the end of the month.
17    Any loss reported that is in excess of 1% shall be subject
18to the tax imposed by Section 2 of this Law. On and after July
191, 2001, for each 6-month period January through June, net
20losses of special fuel (for each category of special fuel that
21is required to be reported on a return) as the result of
22evaporation or shrinkage due to temperature variations may not
23exceed 1% of the total gallons in storage at the beginning of
24each January, plus the receipts of gallonage each January
25through June, minus the gallonage remaining in storage at the
26end of each June. On and after July 1, 2001, for each 6-month

 

 

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1period July through December, net losses of special fuel (for
2each category of special fuel that is required to be reported
3on a return) as the result of evaporation or shrinkage due to
4temperature variations may not exceed 1% of the total gallons
5in storage at the beginning of each July, plus the receipts of
6gallonage each July through December, minus the gallonage
7remaining in storage at the end of each December. Any net loss
8reported that is in excess of this amount shall be subject to
9the tax imposed by Section 2 of this Law. For purposes of this
10Section, "net loss" means the number of gallons gained through
11temperature variations minus the number of gallons lost through
12temperature variations or evaporation for each of the
13respective 6-month periods.
14    In case of a sale of special fuel to someone other than a
15licensed distributor or licensed supplier for a use other than
16in motor vehicles, the supplier shall show in his return the
17amount of invoiced gallons sold and the name and address of the
18purchaser in addition to any other information the Department
19may require.
20    All special fuel sold or used for non-highway purposes must
21have a dye added in accordance with Section 4d of this Law.
22    All returns shall be made on forms prepared and furnished
23by the Department and shall contain such other information as
24the Department may reasonably require. The return must be
25accompanied by appropriate computer-generated magnetic media
26supporting schedule data in the format required by the

 

 

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1Department, unless, as provided by rule, the Department grants
2an exception upon petition of a taxpayer.
3    In case of a tax-free sale, as provided in Section 6a, of
4special fuel which the supplier is required by this Section to
5include in his return to the Department, the supplier in his
6return shall show: (1) If the sale of special fuel is made to
7the Federal Government or its instrumentalities; (2) if the
8sale of special fuel is made to a municipal corporation owning
9and operating a local transportation system for public service
10in this State, the name and address of such purchaser and the
11amount sold, as evidenced by official forms of exemption
12certificates properly executed and furnished by such
13purchaser; (3) if the sale of special fuel is made to a
14privately owned public utility owning and operating 2-axle
15vehicles designed and used for transporting more than 7
16passengers, which vehicles are used as common carriers in
17general transportation of passengers, are not devoted to any
18specialized purpose and are operated entirely within the
19territorial limits of a single municipality or of any group of
20contiguous municipalities or in a close radius thereof, and the
21operations of which are subject to the regulations of the
22Illinois Commerce Commission, then the name and address of such
23purchaser and the amount sold, as evidenced by official forms
24of exemption certificates properly executed and furnished by
25such purchaser; (4) if the product sold is special fuel and if
26the sale is made to a licensed supplier or to a licensed

 

 

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1distributor under conditions which qualify the sale for tax
2exemption under Section 6a of this Act, the amount sold and the
3name, address and license number of such purchaser; (5) if a
4sale of special fuel is made to a person where delivery is made
5outside of this State, the name and address of such purchaser
6and the point of delivery together with the date and amount of
7invoiced gallons delivered; and (6) if a sale of special fuel
8is made to someone other than a licensed distributor or a
9licensed supplier, for a use other than in motor vehicles, by
10making a specific notation thereof on the invoice or sales slip
11covering that sale and obtaining such supporting documentation
12as may be required by the Department.
13    All special fuel sold or used for non-highway purposes must
14have a dye added in accordance with Section 4d of this Law.
15    If any payment provided for in this Section exceeds the
16supplier's liabilities under this Act, as shown on an original
17return, the Department may authorize the supplier to credit
18such excess payment against liability subsequently to be
19remitted to the Department under this Act, in accordance with
20reasonable rules adopted by the Department. If the Department
21subsequently determines that all or any part of the credit
22taken was not actually due to the supplier, the supplier's
23discount shall be reduced by an amount equal to the difference
24between the discount as applied to the credit taken and that
25actually due, and that supplier shall be liable for penalties
26and interest on such difference.

 

 

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1(Source: P.A. 96-1384, eff. 7-29-10.)
 
2    (35 ILCS 505/13)  (from Ch. 120, par. 429)
3    Sec. 13. Refund of tax paid. Any person other than a
4distributor or supplier, who loses motor fuel through any cause
5or uses motor fuel (upon which he has paid the amount required
6to be collected under Section 2 of this Act) for any purpose
7other than operating a motor vehicle upon the public highways
8or waters, shall be reimbursed and repaid the amount so paid.
9    Any person who purchases motor fuel in Illinois and uses
10that motor fuel in another state and that other state imposes a
11tax on the use of such motor fuel shall be reimbursed and
12repaid the amount of Illinois tax paid under Section 2 of this
13Act on the motor fuel used in such other state. Reimbursement
14and repayment shall be made by the Department upon receipt of
15adequate proof of taxes directly paid to another state and the
16amount of motor fuel used in that state.
17    Claims based in whole or in part on taxes paid to another
18state shall include (i) a certified copy of the tax return
19filed with such other state by the claimant; (ii) a copy of
20either the cancelled check paying the tax due on such return,
21or a receipt acknowledging payment of the tax due on such tax
22return; and (iii) such other information as the Department may
23reasonably require. This paragraph shall not apply to taxes
24paid on returns filed under Section 13a.3 of this Act.
25    Any person who purchases motor fuel use tax decals as

 

 

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1required by Section 13a.4 and pays an amount of fees for such
2decals that exceeds the amount due shall be reimbursed and
3repaid the amount of the decal fees that are deemed by the
4department to be in excess of the amount due. Alternatively,
5any person who purchases motor fuel use tax decals as required
6by Section 13a.4 may credit any excess decal payment verified
7by the Department against amounts subsequently due for the
8purchase of additional decals, until such time as no excess
9payment remains.
10    Claims for such reimbursement must be made to the
11Department of Revenue, duly verified by the claimant (or by the
12claimant's legal representative if the claimant has died or
13become a person under legal disability), upon forms prescribed
14by the Department. The claim must state such facts relating to
15the purchase, importation, manufacture or production of the
16motor fuel by the claimant as the Department may deem
17necessary, and the time when, and the circumstances of its loss
18or the specific purpose for which it was used (as the case may
19be), together with such other information as the Department may
20reasonably require. No claim based upon idle time shall be
21allowed. Claims for reimbursement for overpayment of decal fees
22shall be made to the Department of Revenue, duly verified by
23the claimant (or by the claimant's legal representative if the
24claimant has died or become a person under legal disability),
25upon forms prescribed by the Department. The claim shall state
26facts relating to the overpayment of decal fees, together with

 

 

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1such other information as the Department may reasonably
2require. Claims for reimbursement of overpayment of decal fees
3paid on or after January 1, 2011 must be filed not later than
4one year after the date on which the fees were paid by the
5claimant. If it is determined that the Department should
6reimburse a claimant for overpayment of decal fees, the
7Department shall first apply the amount of such refund against
8any tax or penalty or interest due by the claimant under
9Section 13a of this Act.
10    Claims for full reimbursement for taxes paid on or before
11December 31, 1999 must be filed not later than one year after
12the date on which the tax was paid by the claimant. If,
13however, a claim for such reimbursement otherwise meeting the
14requirements of this Section is filed more than one year but
15less than 2 years after that date, the claimant shall be
16reimbursed at the rate of 80% of the amount to which he would
17have been entitled if his claim had been timely filed.
18    Claims for full reimbursement for taxes paid on or after
19January 1, 2000 must be filed not later than 2 years after the
20date on which the tax was paid by the claimant.
21    The Department may make such investigation of the
22correctness of the facts stated in such claims as it deems
23necessary. When the Department has approved any such claim, it
24shall pay to the claimant (or to the claimant's legal
25representative, as such if the claimant has died or become a
26person under legal disability) the reimbursement provided in

 

 

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1this Section, out of any moneys appropriated to it for that
2purpose.
3    Any distributor or supplier who has paid the tax imposed by
4Section 2 of this Act upon motor fuel lost or used by such
5distributor or supplier for any purpose other than operating a
6motor vehicle upon the public highways or waters may file a
7claim for credit or refund to recover the amount so paid. Such
8claims shall be filed on forms prescribed by the Department.
9Such claims shall be made to the Department, duly verified by
10the claimant (or by the claimant's legal representative if the
11claimant has died or become a person under legal disability),
12upon forms prescribed by the Department. The claim shall state
13such facts relating to the purchase, importation, manufacture
14or production of the motor fuel by the claimant as the
15Department may deem necessary and the time when the loss or
16nontaxable use occurred, and the circumstances of its loss or
17the specific purpose for which it was used (as the case may
18be), together with such other information as the Department may
19reasonably require. Claims must be filed not later than one
20year after the date on which the tax was paid by the claimant.
21    The Department may make such investigation of the
22correctness of the facts stated in such claims as it deems
23necessary. When the Department approves a claim, the Department
24shall issue a refund or credit memorandum as requested by the
25taxpayer, to the distributor or supplier who made the payment
26for which the refund or credit is being given or, if the

 

 

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1distributor or supplier has died or become incompetent, to such
2distributor's or supplier's legal representative, as such. The
3amount of such credit memorandum shall be credited against any
4tax due or to become due under this Act from the distributor or
5supplier who made the payment for which credit has been given.
6    Any credit or refund that is allowed under this Section
7shall bear interest at the rate and in the manner specified in
8the Uniform Penalty and Interest Act.
9    In case the distributor or supplier requests and the
10Department determines that the claimant is entitled to a
11refund, such refund shall be made only from such appropriation
12as may be available for that purpose. If it appears unlikely
13that the amount appropriated would permit everyone having a
14claim allowed during the period covered by such appropriation
15to elect to receive a cash refund, the Department, by rule or
16regulation, shall provide for the payment of refunds in
17hardship cases and shall define what types of cases qualify as
18hardship cases.
19    In any case in which there has been an erroneous refund of
20tax or fees payable under this Section, a notice of tax
21liability may be issued at any time within 3 years from the
22making of that refund, or within 5 years from the making of
23that refund if it appears that any part of the refund was
24induced by fraud or the misrepresentation of material fact. The
25amount of any proposed assessment set forth by the Department
26shall be limited to the amount of the erroneous refund.

 

 

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1    If no tax is due and no proceeding is pending to determine
2whether such distributor or supplier is indebted to the
3Department for tax, the credit memorandum so issued may be
4assigned and set over by the lawful holder thereof, subject to
5reasonable rules of the Department, to any other licensed
6distributor or supplier who is subject to this Act, and the
7amount thereof applied by the Department against any tax due or
8to become due under this Act from such assignee.
9    If the payment for which the distributor's or supplier's
10claim is filed is held in the protest fund of the State
11Treasury during the pendency of the claim for credit
12proceedings pursuant to the order of the court in accordance
13with Section 2a of the State Officers and Employees Money
14Disposition Act and if it is determined by the Department or by
15the final order of a reviewing court under the Administrative
16Review Law that the claimant is entitled to all or a part of
17the credit claimed, the claimant, instead of receiving a credit
18memorandum from the Department, shall receive a cash refund
19from the protest fund as provided for in Section 2a of the
20State Officers and Employees Money Disposition Act.
21    If any person ceases to be licensed as a distributor or
22supplier while still holding an unused credit memorandum issued
23under this Act, such person may, at his election (instead of
24assigning the credit memorandum to a licensed distributor or
25licensed supplier under this Act), surrender such unused credit
26memorandum to the Department and receive a refund of the amount

 

 

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1to which such person is entitled.
2    For claims based upon taxes paid on or before December 31,
32000, a claim based upon the use of undyed diesel fuel shall
4not be allowed except (i) if allowed under the following
5paragraph or (ii) for undyed diesel fuel used by a commercial
6vehicle, as that term is defined in Section 1-111.8 of the
7Illinois Vehicle Code, for any purpose other than operating the
8commercial vehicle upon the public highways and unlicensed
9commercial vehicles operating on private property. Claims
10shall be limited to commercial vehicles that are operated for
11both highway purposes and any purposes other than operating
12such vehicles upon the public highways.
13    For claims based upon taxes paid on or after January 1,
142000, a claim based upon the use of undyed diesel fuel shall
15not be allowed except (i) if allowed under the preceding
16paragraph or (ii) for claims for the following:
17        (1) Undyed diesel fuel used (i) in a manufacturing
18    process, as defined in Section 2-45 of the Retailers'
19    Occupation Tax Act, wherein the undyed diesel fuel becomes
20    a component part of a product or by-product, other than
21    fuel or motor fuel, when the use of dyed diesel fuel in
22    that manufacturing process results in a product that is
23    unsuitable for its intended use or (ii) for testing
24    machinery and equipment in a manufacturing process, as
25    defined in Section 2-45 of the Retailers' Occupation Tax
26    Act, wherein the testing takes place on private property.

 

 

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1        (2) Undyed diesel fuel used by a manufacturer on
2    private property in the research and development, as
3    defined in Section 1.29, of machinery or equipment intended
4    for manufacture.
5        (3) Undyed diesel fuel used by a single unit
6    self-propelled agricultural fertilizer implement, designed
7    for on and off road use, equipped with flotation tires and
8    specially adapted for the application of plant food
9    materials or agricultural chemicals.
10        (4) Undyed diesel fuel used by a commercial motor
11    vehicle for any purpose other than operating the commercial
12    motor vehicle upon the public highways. Claims shall be
13    limited to commercial motor vehicles that are operated for
14    both highway purposes and any purposes other than operating
15    such vehicles upon the public highways.
16        (5) Undyed diesel fuel used by a unit of local
17    government in its operation of an airport if the undyed
18    diesel fuel is used directly in airport operations on
19    airport property.
20        (6) Undyed diesel fuel used by refrigeration units that
21    are permanently mounted to a semitrailer, as defined in
22    Section 1.28 of this Law, wherein the refrigeration units
23    have a fuel supply system dedicated solely for the
24    operation of the refrigeration units.
25        (7) Undyed diesel fuel used by power take-off equipment
26    as defined in Section 1.27 of this Law.

 

 

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1        (8) Beginning on the effective date of this amendatory
2    Act of the 94th General Assembly, undyed diesel fuel used
3    by tugs and spotter equipment to shift vehicles or parcels
4    on both private and airport property. Any claim under this
5    item (8) may be made only by a claimant that owns tugs and
6    spotter equipment and operates that equipment on both
7    private and airport property. The aggregate of all credits
8    or refunds resulting from claims filed under this item (8)
9    by a claimant in any calendar year may not exceed $100,000.
10    A claim may not be made under this item (8) by the same
11    claimant more often than once each quarter. For the
12    purposes of this item (8), "tug" means a vehicle designed
13    for use on airport property that shifts custom-designed
14    containers of parcels from loading docks to aircraft, and
15    "spotter equipment" means a vehicle designed for use on
16    both private and airport property that shifts trailers
17    containing parcels between staging areas and loading
18    docks.
19    Any person who has paid the tax imposed by Section 2 of
20this Law upon undyed diesel fuel that is unintentionally mixed
21with dyed diesel fuel and who owns or controls the mixture of
22undyed diesel fuel and dyed diesel fuel may file a claim for
23refund to recover the amount paid. The amount of undyed diesel
24fuel unintentionally mixed must equal 500 gallons or more. Any
25claim for refund of unintentionally mixed undyed diesel fuel
26and dyed diesel fuel shall be supported by documentation

 

 

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1showing the date and location of the unintentional mixing, the
2number of gallons involved, the disposition of the mixed diesel
3fuel, and any other information that the Department may
4reasonably require. Any unintentional mixture of undyed diesel
5fuel and dyed diesel fuel shall be sold or used only for
6non-highway purposes.
7    The Department shall promulgate regulations establishing
8specific limits on the amount of undyed diesel fuel that may be
9claimed for refund.
10    For purposes of claims for refund, "loss" means the
11reduction of motor fuel resulting from fire, theft, spillage,
12spoilage, leakage, or any other provable cause, but does not
13include a reduction resulting from evaporation, or shrinkage
14due to temperature variations. In the case of losses due to
15fire or theft, the claimant must include fire department or
16police department reports and any other documentation that the
17Department may require.
18(Source: P.A. 96-1384, eff. 7-29-10.)
 
19    Section 50. The Gas Revenue Tax Act is amended by changing
20Sections 2a.2 and 3 as follows:
 
21    (35 ILCS 615/2a.2)  (from Ch. 120, par. 467.17a.2)
22    Sec. 2a.2. Annual return, collection and payment. - A
23return with respect to the tax imposed by Section 2a.1 shall be
24made by every person for any taxable period for which such

 

 

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1person is liable for such tax. Such return shall be made on
2such forms as the Department shall prescribe and shall contain
3the following information:
4        1. Taxpayer's name;
5        2. Address of taxpayer's principal place of business,
6    and address of the principal place of business (if that is
7    a different address) from which the taxpayer engages in the
8    business of distributing, supplying, furnishing or selling
9    gas in this State;
10        3. The total proprietary capital and total long-term
11    debt as of the beginning and end of the taxable period as
12    set forth on the balance sheets included in the taxpayer's
13    annual report to the Illinois Commerce Commission for the
14    taxable period;
15        4. The taxpayer's base income allocable to Illinois
16    under Sections 301 and 304(a) of the "Illinois Income Tax
17    Act", for the period covered by the return;
18        5. The amount of tax due for the taxable period
19    (computed on the basis of the amounts set forth in Items 3
20    and 4); and
21        6. Such other reasonable information as may be required
22    by forms or regulations prescribed by the Department.
23    The returns prescribed by this Section shall be due and
24shall be filed with the Department not later than the 15th day
25of the third month following the close of the taxable period.
26The taxpayer making the return herein provided for shall, at

 

 

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1the time of making such return, pay to the Department the
2remaining amount of tax herein imposed and due for the taxable
3period. Each taxpayer shall make estimated quarterly payments
4on the 15th day of the third, sixth, ninth and twelfth months
5of each taxable period. Such estimated payments shall be 25% of
6the tax liability for the immediately preceding taxable period
7or the tax liability that would have been imposed in the
8immediately preceding taxable period if this amendatory Act of
91979 had been in effect. All moneys received by the Department
10under Sections 2a.1 and 2a.2 shall be paid into the Personal
11Property Tax Replacement Fund in the State Treasury.
12    If any payment provided for in this Section exceeds the
13taxpayer's liabilities under this Act, as shown on an original
14return, the Department may authorize the taxpayer to credit
15such excess payment against liability subsequently to be
16remitted to the Department under this Act, in accordance with
17reasonable rules adopted by the Department.
18(Source: P.A. 87-205.)
 
19    (35 ILCS 615/3)  (from Ch. 120, par. 467.18)
20    Sec. 3. Return of taxpayer; payment of tax. Except as
21provided in this Section, on or before the 15th day of each
22month, each taxpayer shall make a return to the Department for
23the preceding calendar month, stating:
24        1. His name;
25        2. The address of his principal place of business, and

 

 

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1    the address of the principal place of business (if that is
2    a different address) from which he engages in the business
3    of distributing, supplying, furnishing or selling gas in
4    this State;
5        3. The total number of therms for which payment was
6    received by him from customers during the preceding
7    calendar month and upon the basis of which the tax is
8    imposed;
9        4. Gross receipts which were received by him from
10    customers during the preceding calendar month from such
11    business, including budget plan and other customer-owned
12    amounts applied during such month in payment of charges
13    includible in gross receipts, and upon the basis of which
14    the tax is imposed;
15        5. Amount of tax (computed upon Items 3 and 4);
16        6. Such other reasonable information as the Department
17    may require.
18    In making such return the taxpayer may use any reasonable
19method to derive reportable "therms" and "gross receipts" from
20his billing and payment records.
21    Any taxpayer required to make payments under this Section
22may make the payments by electronic funds transfer. The
23Department shall adopt rules necessary to effectuate a program
24of electronic funds transfer.
25    If the taxpayer's average monthly tax liability to the
26Department does not exceed $100.00, the Department may

 

 

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1authorize his returns to be filed on a quarter annual basis,
2with the return for January, February and March of a given year
3being due by April 30 of such year; with the return for April,
4May and June of a given year being due by July 31 of such year;
5with the return for July, August and September of a given year
6being due by October 31 of such year, and with the return for
7October, November and December of a given year being due by
8January 31 of the following year.
9    If the taxpayer's average monthly tax liability to the
10Department does not exceed $20.00, the Department may authorize
11his returns to be filed on an annual basis, with the return for
12a given year being due by January 31 of the following year.
13    Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as monthly
15returns.
16    Notwithstanding any other provision in this Act concerning
17the time within which a taxpayer may file his return, in the
18case of any taxpayer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such taxpayer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23    In making such return the taxpayer shall determine the
24value of any reportable consideration other than money received
25by him and shall include such value in his return. Such
26determination shall be subject to review and revision by the

 

 

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1Department in the same manner as is provided in this Act for
2the correction of returns.
3    Each taxpayer whose average monthly liability to the
4Department under this Act was $10,000 or more during the
5preceding calendar year, excluding the month of highest
6liability and the month of lowest liability in such calendar
7year, and who is not operated by a unit of local government,
8shall make estimated payments to the Department on or before
9the 7th, 15th, 22nd and last day of the month during which tax
10liability to the Department is incurred in an amount not less
11than the lower of either 22.5% of the taxpayer's actual tax
12liability for the month or 25% of the taxpayer's actual tax
13liability for the same calendar month of the preceding year.
14The amount of such quarter monthly payments shall be credited
15against the final tax liability of the taxpayer's return for
16that month. Any outstanding credit, approved by the Department,
17arising from the taxpayer's overpayment of its final tax
18liability for any month may be applied to reduce the amount of
19any subsequent quarter monthly payment or credited against the
20final tax liability of the taxpayer's return for any subsequent
21month. If any quarter monthly payment is not paid at the time
22or in the amount required by this Section, the taxpayer shall
23be liable for penalty and interest on the difference between
24the minimum amount due as a payment and the amount of such
25payment actually and timely paid, except insofar as the
26taxpayer has previously made payments for that month to the

 

 

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1Department in excess of the minimum payments previously due.
2    If the Director finds that the information required for the
3making of an accurate return cannot reasonably be compiled by a
4taxpayer within 15 days after the close of the calendar month
5for which a return is to be made, he may grant an extension of
6time for the filing of such return for a period of not to
7exceed 31 calendar days. The granting of such an extension may
8be conditioned upon the deposit by the taxpayer with the
9Department of an amount of money not exceeding the amount
10estimated by the Director to be due with the return so
11extended. All such deposits, including any made before the
12effective date of this amendatory Act of 1975 with the
13Department, shall be credited against the taxpayer's
14liabilities under this Act. If any such deposit exceeds the
15taxpayer's present and probable future liabilities under this
16Act, the Department shall issue to the taxpayer a credit
17memorandum, which may be assigned by the taxpayer to a similar
18taxpayer under this Act, in accordance with reasonable rules
19and regulations to be prescribed by the Department.
20    The taxpayer making the return provided for in this Section
21shall, at the time of making such return, pay to the Department
22the amount of tax imposed by this Act. All moneys received by
23the Department under this Act shall be paid into the General
24Revenue Fund in the State Treasury, except as otherwise
25provided.
26    If any payment provided for in this Section exceeds the

 

 

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1taxpayer's liabilities under this Act, as shown on an original
2return, the Department may authorize the taxpayer to credit
3such excess payment against liability subsequently to be
4remitted to the Department under this Act, in accordance with
5reasonable rules adopted by the Department.
6(Source: P.A. 90-16, eff. 6-16-97.)
 
7    Section 55. The Public Utilities Revenue Act is amended by
8changing Section 2a.2 as follows:
 
9    (35 ILCS 620/2a.2)  (from Ch. 120, par. 469a.2)
10    Sec. 2a.2. Annual return, collection and payment. A return
11with respect to the tax imposed by Section 2a.1 shall be made
12by every person for any taxable period for which such person is
13liable for such tax. Such return shall be made on such forms as
14the Department shall prescribe and shall contain the following
15information:
16        1. Taxpayer's name;
17        2. Address of taxpayer's principal place of business,
18    and address of the principal place of business (if that is
19    a different address) from which the taxpayer engages in the
20    business of distributing electricity in this State;
21        3. The total equity, in the case of electric
22    cooperatives, in the annual reports filed with the Rural
23    Utilities Service for the taxable period;
24        3a. The total kilowatt-hours of electricity

 

 

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1    distributed by a taxpayer, other than an electric
2    cooperative, in this State for the taxable period covered
3    by the return;
4        4. The amount of tax due for the taxable period
5    (computed on the basis of the amounts set forth in Items 3
6    and 3a); and
7        5. Such other reasonable information as may be required
8    by forms or regulations prescribed by the Department.
9    The returns prescribed by this Section shall be due and
10shall be filed with the Department not later than the 15th day
11of the third month following the close of the taxable period.
12The taxpayer making the return herein provided for shall, at
13the time of making such return, pay to the Department the
14remaining amount of tax herein imposed and due for the taxable
15period. Each taxpayer shall make estimated quarterly payments
16on the 15th day of the third, sixth, ninth and twelfth months
17of each taxable period. Such estimated payments shall be 25% of
18the tax liability for the immediately preceding taxable period
19or the tax liability that would have been imposed in the
20immediately preceding taxable period if this amendatory Act of
211979 had been in effect. All moneys received by the Department
22under Sections 2a.1 and 2a.2 shall be paid into the Personal
23Property Tax Replacement Fund in the State Treasury.
24    If any payment provided for in this Section exceeds the
25taxpayer's liabilities under this Act, as shown on an original
26return, the taxpayer may credit such excess payment against

 

 

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1liability subsequently to be remitted to the Department under
2this Act, in accordance with reasonable rules adopted by the
3Department.
4(Source: P.A. 90-561, eff. 1-1-98.)
 
5    Section 60. The Telecommunications Excise Tax Act is
6amended by changing Section 6 as follows:
 
7    (35 ILCS 630/6)  (from Ch. 120, par. 2006)
8    Sec. 6. Returns; payments. Except as provided hereinafter
9in this Section, on or before the last day of each month, each
10retailer maintaining a place of business in this State shall
11make a return to the Department for the preceding calendar
12month, stating:
13        1. His name;
14        2. The address of his principal place of business, or
15    the address of the principal place of business (if that is
16    a different address) from which he engages in the business
17    of transmitting telecommunications;
18        3. Total amount of gross charges billed by him during
19    the preceding calendar month for providing
20    telecommunications during such calendar month;
21        4. Total amount received by him during the preceding
22    calendar month on credit extended;
23        5. Deductions allowed by law;
24        6. Gross charges which were billed by him during the

 

 

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1    preceding calendar month and upon the basis of which the
2    tax is imposed;
3        7. Amount of tax (computed upon Item 6);
4        8. Such other reasonable information as the Department
5    may require.
6    Any taxpayer required to make payments under this Section
7may make the payments by electronic funds transfer. The
8Department shall adopt rules necessary to effectuate a program
9of electronic funds transfer. Any taxpayer who has average
10monthly tax billings due to the Department under this Act and
11the Simplified Municipal Telecommunications Tax Act that
12exceed $1,000 shall make all payments by electronic funds
13transfer as required by rules of the Department and shall file
14the return required by this Section by electronic means as
15required by rules of the Department.
16    If the retailer's average monthly tax billings due to the
17Department under this Act and the Simplified Municipal
18Telecommunications Tax Act do not exceed $1,000, the Department
19may authorize his returns to be filed on a quarter annual
20basis, with the return for January, February and March of a
21given year being due by April 30 of such year; with the return
22for April, May and June of a given year being due by July 31st
23of such year; with the return for July, August and September of
24a given year being due by October 31st of such year; and with
25the return of October, November and December of a given year
26being due by January 31st of the following year.

 

 

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1    If the retailer is otherwise required to file a monthly or
2quarterly return and if the retailer's average monthly tax
3billings due to the Department under this Act and the
4Simplified Municipal Telecommunications Tax Act do not exceed
5$400, the Department may authorize his or her return to be
6filed on an annual basis, with the return for a given year
7being due by January 31st of the following year.
8    Notwithstanding any other provision of this Article
9containing the time within which a retailer may file his
10return, in the case of any retailer who ceases to engage in a
11kind of business which makes him responsible for filing returns
12under this Article, such retailer shall file a final return
13under this Article with the Department not more than one month
14after discontinuing such business.
15    In making such return, the retailer shall determine the
16value of any consideration other than money received by him and
17he shall include such value in his return. Such determination
18shall be subject to review and revision by the Department in
19the manner hereinafter provided for the correction of returns.
20    Each retailer whose average monthly liability to the
21Department under this Article and the Simplified Municipal
22Telecommunications Tax Act was $25,000 or more during the
23preceding calendar year, excluding the month of highest
24liability and the month of lowest liability in such calendar
25year, and who is not operated by a unit of local government,
26shall make estimated payments to the Department on or before

 

 

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1the 7th, 15th, 22nd and last day of the month during which tax
2collection liability to the Department is incurred in an amount
3not less than the lower of either 22.5% of the retailer's
4actual tax collections for the month or 25% of the retailer's
5actual tax collections for the same calendar month of the
6preceding year. The amount of such quarter monthly payments
7shall be credited against the final liability of the retailer's
8return for that month. Any outstanding credit, approved by the
9Department, arising from the retailer's overpayment of its
10final liability for any month may be applied to reduce the
11amount of any subsequent quarter monthly payment or credited
12against the final liability of the retailer's return for any
13subsequent month. If any quarter monthly payment is not paid at
14the time or in the amount required by this Section, the
15retailer shall be liable for penalty and interest on the
16difference between the minimum amount due as a payment and the
17amount of such payment actually and timely paid, except insofar
18as the retailer has previously made payments for that month to
19the Department in excess of the minimum payments previously
20due.
21    The retailer making the return herein provided for shall,
22at the time of making such return, pay to the Department the
23amount of tax herein imposed, less a discount of 1% which is
24allowed to reimburse the retailer for the expenses incurred in
25keeping records, billing the customer, preparing and filing
26returns, remitting the tax, and supplying data to the

 

 

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1Department upon request. No discount may be claimed by a
2retailer on returns not timely filed and for taxes not timely
3remitted.
4    If any payment provided for in this Section exceeds the
5retailer's liabilities under this Act, as shown on an original
6return, the Department may authorize the retailer to credit
7such excess payment against liability subsequently to be
8remitted to the Department under this Act, in accordance with
9reasonable rules adopted by the Department. If the Department
10subsequently determines that all or any part of the credit
11taken was not actually due to the retailer, the retailer's
12discount shall be reduced by an amount equal to the difference
13between the discount as applied to the credit taken and that
14actually due, and that retailer shall be liable for penalties
15and interest on such difference.
16    On and after the effective date of this Article of 1985, of
17the moneys received by the Department of Revenue pursuant to
18this Article, other than moneys received pursuant to the
19additional taxes imposed by Public Act 90-548:
20        (1) $1,000,000 shall be paid each month into the Common
21    School Fund;
22        (2) beginning on the first day of the first calendar
23    month to occur on or after the effective date of this
24    amendatory Act of the 98th General Assembly, an amount
25    equal to 1/12 of 5% of the cash receipts collected during
26    the preceding fiscal year by the Audit Bureau of the

 

 

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1    Department from the tax under this Act and the Simplified
2    Municipal Telecommunications Tax Act shall be paid each
3    month into the Tax Compliance and Administration Fund;
4    those moneys shall be used, subject to appropriation, to
5    fund additional auditors and compliance personnel at the
6    Department of Revenue; and
7        (3) the remainder shall be deposited into the General
8    Revenue Fund.
9    On and after February 1, 1998, however, of the moneys
10received by the Department of Revenue pursuant to the
11additional taxes imposed by Public Act 90-548, one-half shall
12be deposited into the School Infrastructure Fund and one-half
13shall be deposited into the Common School Fund. On and after
14the effective date of this amendatory Act of the 91st General
15Assembly, if in any fiscal year the total of the moneys
16deposited into the School Infrastructure Fund under this Act is
17less than the total of the moneys deposited into that Fund from
18the additional taxes imposed by Public Act 90-548 during fiscal
19year 1999, then, as soon as possible after the close of the
20fiscal year, the Comptroller shall order transferred and the
21Treasurer shall transfer from the General Revenue Fund to the
22School Infrastructure Fund an amount equal to the difference
23between the fiscal year total deposits and the total amount
24deposited into the Fund in fiscal year 1999.
25(Source: P.A. 98-1098, eff. 8-26-14.)
 

 

 

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1    Section 65. The Electricity Excise Tax Law is amended by
2changing Sections 2-9 and 2-11 as follows:
 
3    (35 ILCS 640/2-9)
4    Sec. 2-9. Return and payment of tax by delivering supplier.
5Each delivering supplier who is required or authorized to
6collect the tax imposed by this Law shall make a return to the
7Department on or before the 15th day of each month for the
8preceding calendar month stating the following:
9        (1) The delivering supplier's name.
10        (2) The address of the delivering supplier's principal
11    place of business and the address of the principal place of
12    business (if that is a different address) from which the
13    delivering supplier engaged in the business of delivering
14    electricity in this State.
15        (3) The total number of kilowatt-hours which the
16    supplier delivered to or for purchasers during the
17    preceding calendar month and upon the basis of which the
18    tax is imposed.
19        (4) Amount of tax, computed upon Item (3) at the rates
20    stated in Section 2-4.
21        (5) An adjustment for uncollectible amounts of tax in
22    respect of prior period kilowatt-hour deliveries,
23    determined in accordance with rules and regulations
24    promulgated by the Department.
25        (5.5) The amount of credits to which the taxpayer is

 

 

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1    entitled on account of purchases made under Section 8-403.1
2    of the Public Utilities Act.
3        (6) Such other information as the Department
4    reasonably may require.
5    In making such return the delivering supplier may use any
6reasonable method to derive reportable "kilowatt-hours" from
7the delivering supplier's records.
8    If the average monthly tax liability to the Department of
9the delivering supplier does not exceed $2,500, the Department
10may authorize the delivering supplier's returns to be filed on
11a quarter-annual basis, with the return for January, February
12and March of a given year being due by April 30 of such year;
13with the return for April, May and June of a given year being
14due by July 31 of such year; with the return for July, August
15and September of a given year being due by October 31 of such
16year; and with the return for October, November and December of
17a given year being due by January 31 of the following year.
18    If the average monthly tax liability to the Department of
19the delivering supplier does not exceed $1,000, the Department
20may authorize the delivering supplier's returns to be filed on
21an annual basis, with the return for a given year being due by
22January 31 of the following year.
23    Such quarter-annual and annual returns, as to form and
24substance, shall be subject to the same requirements as monthly
25returns.
26    Notwithstanding any other provision in this Law concerning

 

 

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1the time within which a delivering supplier may file a return,
2any such delivering supplier who ceases to engage in a kind of
3business which makes the person responsible for filing returns
4under this Law shall file a final return under this Law with
5the Department not more than one month after discontinuing such
6business.
7    Each delivering supplier whose average monthly liability
8to the Department under this Law was $10,000 or more during the
9preceding calendar year, excluding the month of highest
10liability and the month of lowest liability in such calendar
11year, and who is not operated by a unit of local government,
12shall make estimated payments to the Department on or before
13the 7th, 15th, 22nd and last day of the month during which tax
14liability to the Department is incurred in an amount not less
15than the lower of either 22.5% of such delivering supplier's
16actual tax liability for the month or 25% of such delivering
17supplier's actual tax liability for the same calendar month of
18the preceding year. The amount of such quarter-monthly payments
19shall be credited against the final tax liability of such
20delivering supplier's return for that month. An outstanding
21credit approved by the Department or a credit memorandum issued
22by the Department arising from such delivering supplier's
23overpayment of his or her final tax liability for any month may
24be applied to reduce the amount of any subsequent
25quarter-monthly payment or credited against the final tax
26liability of such delivering supplier's return for any

 

 

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1subsequent month. If any quarter-monthly payment is not paid at
2the time or in the amount required by this Section, such
3delivering supplier shall be liable for penalty and interest on
4the difference between the minimum amount due as a payment and
5the amount of such payment actually and timely paid, except
6insofar as such delivering supplier has previously made
7payments for that month to the Department in excess of the
8minimum payments previously due.
9    If the Director finds that the information required for the
10making of an accurate return cannot reasonably be compiled by
11such delivering supplier within 15 days after the close of the
12calendar month for which a return is to be made, the Director
13may grant an extension of time for the filing of such return
14for a period not to exceed 31 calendar days. The granting of
15such an extension may be conditioned upon the deposit by such
16delivering supplier with the Department of an amount of money
17not exceeding the amount estimated by the Director to be due
18with the return so extended. All such deposits shall be
19credited against such delivering supplier's liabilities under
20this Law. If the deposit exceeds such delivering supplier's
21present and probable future liabilities under this Law, the
22Department shall issue to such delivering supplier a credit
23memorandum, which may be assigned by such delivering supplier
24to a similar person under this Law, in accordance with
25reasonable rules and regulations to be prescribed by the
26Department.

 

 

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1    The delivering supplier making the return provided for in
2this Section shall, at the time of making such return, pay to
3the Department the amount of tax imposed by this Law.
4    Until October 1, 2002, a delivering supplier who has an
5average monthly tax liability of $10,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. The term "average monthly tax liability" shall
8be the sum of the delivering supplier's liabilities under this
9Law for the immediately preceding calendar year divided by 12.
10Beginning on October 1, 2002, a taxpayer who has a tax
11liability in the amount set forth in subsection (b) of Section
122505-210 of the Department of Revenue Law shall make all
13payments required by rules of the Department by electronic
14funds transfer. Any delivering supplier not required to make
15payments by electronic funds transfer may make payments by
16electronic funds transfer with the permission of the
17Department. All delivering suppliers required to make payments
18by electronic funds transfer and any delivering suppliers
19authorized to voluntarily make payments by electronic funds
20transfer shall make those payments in the manner authorized by
21the Department.
22    If any payment provided for in this Section exceeds the
23delivering supplier's liabilities under this Act, as shown on
24an original return, the Department may authorize the delivering
25supplier to credit such excess payment against liability
26subsequently to be remitted to the Department under this Act,

 

 

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1in accordance with reasonable rules adopted by the Department.
2    Through June 30, 2004, each month the Department shall pay
3into the Public Utility Fund in the State treasury an amount
4determined by the Director to be equal to 3.0% of the funds
5received by the Department pursuant to this Section. Through
6June 30, 2004, the remainder of all moneys received by the
7Department under this Section shall be paid into the General
8Revenue Fund in the State treasury. Beginning on July 1, 2004,
9of the 3% of the funds received pursuant to this Section, each
10month the Department shall pay $416,667 into the General
11Revenue Fund and the balance shall be paid into the Public
12Utility Fund in the State treasury.
13(Source: P.A. 92-492, eff. 1-1-02; 93-839, eff. 7-30-04.)
 
14    (35 ILCS 640/2-11)
15    Sec. 2-11. Direct return and payment by self-assessing
16purchaser. When electricity is used or consumed by a
17self-assessing purchaser subject to the tax imposed by this Law
18who did not pay the tax to a delivering supplier maintaining a
19place of business within this State and required or authorized
20to collect the tax, that self-assessing purchaser shall, on or
21before the 15th day of each month, make a return to the
22Department for the preceding calendar month, stating all of the
23following:
24        (1) The self-assessing purchaser's name and principal
25    address.

 

 

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1        (2) The aggregate purchase price paid by the
2    self-assessing purchaser for the distribution, supply,
3    furnishing, sale, transmission and delivery of such
4    electricity to or for the purchaser during the preceding
5    calendar month, including budget plan and other
6    purchaser-owned amounts applied during such month in
7    payment of charges includible in the purchase price, and
8    upon the basis of which the tax is imposed.
9        (3) Amount of tax, computed upon item (2) at the rate
10    stated in Section 2-4.
11        (4) Such other information as the Department
12    reasonably may require.
13    In making such return the self-assessing purchaser may use
14any reasonable method to derive reportable "purchase price"
15from the self-assessing purchaser's records.
16    If the average monthly tax liability of the self-assessing
17purchaser to the Department does not exceed $2,500, the
18Department may authorize the self-assessing purchaser's
19returns to be filed on a quarter-annual basis, with the return
20for January, February and March of a given year being due by
21April 30 of such year; with the return for April, May and June
22of a given year being due by July 31 of such year; with the
23return for July, August, and September of a given year being
24due by October 31 of such year; and with the return for
25October, November and December of a given year being due by
26January 31 of the following year.

 

 

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1    If the average monthly tax liability of the self-assessing
2purchaser to the Department does not exceed $1,000, the
3Department may authorize the self-assessing purchaser's
4returns to be filed on an annual basis, with the return for a
5given year being due by January 31 of the following 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 Law concerning
10the time within which a self-assessing purchaser may file a
11return, any such self-assessing purchaser who ceases to be
12responsible for filing returns under this Law shall file a
13final return under this Law with the Department not more than
14one month thereafter.
15    Each self-assessing purchaser whose average monthly
16liability to the Department pursuant to this Section was
17$10,000 or more during the preceding calendar year, excluding
18the month of highest liability and the month of lowest
19liability during such calendar year, and which is not operated
20by a unit of local government, shall make estimated payments to
21the Department on or before the 7th, 15th, 22nd and last day of
22the month during which tax liability to the Department is
23incurred in an amount not less than the lower of either 22.5%
24of such self-assessing purchaser's actual tax liability for the
25month or 25% of such self-assessing purchaser's actual tax
26liability for the same calendar month of the preceding year.

 

 

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1The amount of such quarter-monthly payments shall be credited
2against the final tax liability of the self-assessing
3purchaser's return for that month. An outstanding credit
4approved by the Department or a credit memorandum issued by the
5Department arising from the self-assessing purchaser's
6overpayment of the self-assessing purchaser's final tax
7liability for any month may be applied to reduce the amount of
8any subsequent quarter-monthly payment or credited against the
9final tax liability of such self-assessing purchaser's return
10for any subsequent month. If any quarter-monthly payment is not
11paid at the time or in the amount required by this Section,
12such person shall be liable for penalty and interest on the
13difference between the minimum amount due as a payment and the
14amount of such payment actually and timely paid, except insofar
15as such person has previously made payments for that month to
16the Department in excess of the minimum payments previously
17due.
18    If the Director finds that the information required for the
19making of an accurate return cannot reasonably be compiled by a
20self-assessing purchaser within 15 days after the close of the
21calendar month for which a return is to be made, the Director
22may grant an extension of time for the filing of such return
23for a period of not to exceed 31 calendar days. The granting of
24such an extension may be conditioned upon the deposit by such
25self-assessing purchaser with the Department of an amount of
26money not exceeding the amount estimated by the Director to be

 

 

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1due with the return so extended. All such deposits shall be
2credited against such self-assessing purchaser's liabilities
3under this Law. If the deposit exceeds such self-assessing
4purchaser's present and probable future liabilities under this
5Law, the Department shall issue to such self-assessing
6purchaser a credit memorandum, which may be assigned by such
7self-assessing purchaser to a similar person under this Law, in
8accordance with reasonable rules and regulations to be
9prescribed by the Department.
10    The self-assessing purchaser making the return provided
11for in this Section shall, at the time of making such return,
12pay to the Department the amount of tax imposed by this Law.
13    Until October 1, 2002, a self-assessing purchaser who has
14an average monthly tax liability of $10,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. The term "average monthly tax liability" shall
17be the sum of the self-assessing purchaser's liabilities under
18this Law for the immediately preceding calendar year divided by
1912. Beginning on October 1, 2002, a taxpayer who has a tax
20liability in the amount set forth in subsection (b) of Section
212505-210 of the Department of Revenue Law shall make all
22payments required by rules of the Department by electronic
23funds transfer. Any self-assessing purchaser not required to
24make payments by electronic funds transfer may make payments by
25electronic funds transfer with the permission of the
26Department. All self-assessing purchasers required to make

 

 

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1payments by electronic funds transfer and any self-assessing
2purchasers authorized to voluntarily make payments by
3electronic funds transfer shall make those payments in the
4manner authorized by the Department.
5    If any payment provided for in this Section exceeds the
6self-assessing purchaser's liabilities under this Act, as
7shown on an original return, the Department may authorize the
8self-assessing purchaser to credit such excess payment against
9liability subsequently to be remitted to the Department under
10this Act, in accordance with reasonable rules adopted by the
11Department.
12    Through June 30, 2004, each month the Department shall pay
13into the Public Utility Fund in the State treasury an amount
14determined by the Director to be equal to 3.0% of the funds
15received by the Department pursuant to this Section. Through
16June 30, 2004, the remainder of all moneys received by the
17Department under this Section shall be paid into the General
18Revenue Fund in the State treasury. Beginning on July 1, 2004,
19of the 3% of the funds received pursuant to this Section, each
20month the Department shall pay $416,667 into the General
21Revenue Fund and the balance shall be paid into the Public
22Utility Fund in the State treasury.
23(Source: P.A. 92-492, eff. 1-1-02; 93-839, eff. 7-30-04.)
 
24    Section 70. The Illinois Pull Tabs and Jar Games Act is
25amended by changing Section 5 as follows:
 

 

 

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1    (230 ILCS 20/5)  (from Ch. 120, par. 1055)
2    Sec. 5. Payments; returns. There shall be paid to the
3Department of Revenue 5% of the gross proceeds of any pull tabs
4and jar games conducted under this Act. Such payments shall be
5made 4 times per year, between the first and the 20th day of
6April, July, October and January. Accompanying each payment
7shall be a return, on forms prescribed by the Department of
8Revenue. Failure to submit either the payment or the return
9within the specified time shall result in suspension or
10revocation of the license. Tax returns filed pursuant to this
11Act shall not be confidential and shall be available for public
12inspection. All payments made to the Department of Revenue
13under this Act shall be deposited as follows:
14        (a) 50% shall be deposited in the Common School Fund;
15    and
16        (b) 50% shall be deposited in the Illinois Gaming Law
17    Enforcement Fund. Of the monies deposited in the Illinois
18    Gaming Law Enforcement Fund under this Section, the General
19    Assembly shall appropriate two-thirds to the Department of
20    Revenue, Department of State Police and the Office of the
21    Attorney General for State law enforcement purposes, and
22    one-third shall be appropriated to the Department of
23    Revenue for the purpose of distribution in the form of
24    grants to counties or municipalities for law enforcement
25    purposes. The amounts of grants to counties or

 

 

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1    municipalities shall bear the same ratio as the number of
2    licenses issued in counties or municipalities bears to the
3    total number of licenses issued in the State. In computing
4    the number of licenses issued in a county, licenses issued
5    for locations within a municipality's boundaries shall be
6    excluded.
7    The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
85g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the
9Retailers' Occupation Tax Act, and Section 3-7 of the Uniform
10Penalty and Interest Act, which are not inconsistent with this
11Act shall apply, as far as practicable, to the subject matter
12of this Act to the same extent as if such provisions were
13included in this Act. For the purposes of this Act, references
14in such incorporated Sections of the Retailers' Occupation Tax
15Act to retailers, sellers or persons engaged in the business of
16selling tangible personal property means persons engaged in
17conducting pull tabs and jar games and references in such
18incorporated Sections of the Retailers' Occupation Tax Act to
19sales of tangible personal property mean the conducting of pull
20tabs and jar games and the making of charges for participating
21in such drawings.
22    If any payment provided for in this Section exceeds the
23taxpayer's liabilities under this Act, as shown on an original
24return, the taxpayer may credit such excess payment against
25liability subsequently to be remitted to the Department under
26this Act, in accordance with reasonable rules adopted by the

 

 

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1Department.
2(Source: P.A. 95-228, eff. 8-16-07.)
 
3    Section 75. The Bingo License and Tax Act is amended by
4changing Section 3 as follows:
 
5    (230 ILCS 25/3)  (from Ch. 120, par. 1103)
6    Sec. 3. Payments; returns. There shall be paid to the
7Department of Revenue, 5% of the gross proceeds of any game of
8bingo conducted under the provision of this Act. Such payments
9shall be made 4 times per year, between the first and the 20th
10day of April, July, October and January. Accompanying each
11payment shall be a return, on forms prescribed by the
12Department of Revenue. Failure to submit either the payment or
13the return within the specified time may result in suspension
14or revocation of the license. Tax returns filed pursuant to
15this Act shall not be confidential and shall be available for
16public inspection.
17    If any payment provided for in this Section exceeds the
18taxpayer's liabilities under this Act, as shown on an original
19return, the taxpayer may credit such excess payment against
20liability subsequently to be remitted to the Department under
21this Act, in accordance with reasonable rules adopted by the
22Department.
23    All payments made to the Department of Revenue under this
24Section shall be deposited as follows:

 

 

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1        (1) 50% shall be deposited in the Mental Health Fund;
2    and
3        (2) 50% shall be deposited in the Common School Fund.
4     The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
55g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers'
6Occupation Tax Act and Section 3-7 of the Uniform Penalty and
7Interest Act, which are not inconsistent with this Act, shall
8apply, as far as practicable, to the subject matter of this Act
9to the same extent as if such provisions were included in this
10Act. For the purposes of this Act, references in such
11incorporated Sections of the Retailers' Occupation Tax Act to
12retailers, sellers or persons engaged in the business of
13selling tangible personal property means persons engaged in
14conducting bingo games, and references in such incorporated
15Sections of the Retailers' Occupation Tax Act to sales of
16tangible personal property mean the conducting of bingo games
17and the making of charges for playing such games.
18(Source: P.A. 95-228, eff. 8-16-07.)
 
19    Section 80. The Charitable Games Act is amended by changing
20Section 9 as follows:
 
21    (230 ILCS 30/9)  (from Ch. 120, par. 1129)
22    Sec. 9. Payments; returns. There shall be paid to the
23Department of Revenue, 5% of the net proceeds of charitable
24games conducted under the provisions of this Act. Such payments

 

 

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1shall be made within 30 days after the completion of the games.
2Accompanying each payment shall be a return, on forms
3prescribed by the Department of Revenue. Failure to submit
4either the payment or the return within the specified time may
5result in suspension or revocation of the license. Tax returns
6filed pursuant to this Act shall not be confidential and shall
7be available for public inspection.
8     The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
95g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers'
10Occupation Tax Act, and Section 3-7 of the Uniform Penalty and
11Interest Act, which are not inconsistent with this Act shall
12apply, as far as practicable, to the subject matter of this Act
13to the same extent as if such provisions were included in this
14Act. For the purposes of this Act, references in such
15incorporated Sections of the Retailers' Occupation Tax Act to
16retailers, sellers or persons engaged in the business of
17selling tangible personal property means persons engaged in
18conducting charitable games, and references in such
19incorporated Sections of the Retailers' Occupation Tax Act to
20sales of tangible personal property mean the conducting of
21charitable games and the making of charges for playing such
22games.
23    If any payment provided for in this Section exceeds the
24taxpayer's liabilities under this Act, as shown on an original
25return, the taxpayer may credit such excess payment against
26liability subsequently to be remitted to the Department under

 

 

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1this Act, in accordance with reasonable rules adopted by the
2Department.
3    All payments made to the Department of Revenue under this
4Section shall be deposited into the Illinois Gaming Law
5Enforcement Fund of the State Treasury.
6(Source: P.A. 98-377, eff. 1-1-14.)
 
7    Section 85. The Liquor Control Act of 1934 is amended by
8changing Section 8-2 as follows:
 
9    (235 ILCS 5/8-2)  (from Ch. 43, par. 159)
10    Sec. 8-2. Payments; reports. It is the duty of each
11manufacturer with respect to alcoholic liquor produced or
12imported by such manufacturer, or purchased tax-free by such
13manufacturer from another manufacturer or importing
14distributor, and of each importing distributor as to alcoholic
15liquor purchased by such importing distributor from foreign
16importers or from anyone from any point in the United States
17outside of this State or purchased tax-free from another
18manufacturer or importing distributor, to pay the tax imposed
19by Section 8-1 to the Department of Revenue on or before the
2015th day of the calendar month following the calendar month in
21which such alcoholic liquor is sold or used by such
22manufacturer or by such importing distributor other than in an
23authorized tax-free manner or to pay that tax electronically as
24provided in this Section.

 

 

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1    Each manufacturer and each importing distributor shall
2make payment under one of the following methods: (1) on or
3before the 15th day of each calendar month, file in person or
4by United States first-class mail, postage pre-paid, with the
5Department of Revenue, on forms prescribed and furnished by the
6Department, a report in writing in such form as may be required
7by the Department in order to compute, and assure the accuracy
8of, the tax due on all taxable sales and uses of alcoholic
9liquor occurring during the preceding month. Payment of the tax
10in the amount disclosed by the report shall accompany the
11report or, (2) on or before the 15th day of each calendar
12month, electronically file with the Department of Revenue, on
13forms prescribed and furnished by the Department, an electronic
14report in such form as may be required by the Department in
15order to compute, and assure the accuracy of, the tax due on
16all taxable sales and uses of alcoholic liquor occurring during
17the preceding month. An electronic payment of the tax in the
18amount disclosed by the report shall accompany the report. A
19manufacturer or distributor who files an electronic report and
20electronically pays the tax imposed pursuant to Section 8-1 to
21the Department of Revenue on or before the 15th day of the
22calendar month following the calendar month in which such
23alcoholic liquor is sold or used by that manufacturer or
24importing distributor other than in an authorized tax-free
25manner shall pay to the Department the amount of the tax
26imposed pursuant to Section 8-1, less a discount which is

 

 

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1allowed to reimburse the manufacturer or importing distributor
2for the expenses incurred in keeping and maintaining records,
3preparing and filing the electronic returns, remitting the tax,
4and supplying data to the Department upon request.
5    The discount shall be in an amount as follows:
6        (1) For original returns due on or after January 1,
7    2003 through September 30, 2003, the discount shall be
8    1.75% or $1,250 per return, whichever is less;
9        (2) For original returns due on or after October 1,
10    2003 through September 30, 2004, the discount shall be 2%
11    or $3,000 per return, whichever is less; and
12        (3) For original returns due on or after October 1,
13    2004, the discount shall be 2% or $2,000 per return,
14    whichever is less.
15    The Department may, if it deems it necessary in order to
16insure the payment of the tax imposed by this Article, require
17returns to be made more frequently than and covering periods of
18less than a month. Such return shall contain such further
19information as the Department may reasonably require.
20    It shall be presumed that all alcoholic liquors acquired or
21made by any importing distributor or manufacturer have been
22sold or used by him in this State and are the basis for the tax
23imposed by this Article unless proven, to the satisfaction of
24the Department, that such alcoholic liquors are (1) still in
25the possession of such importing distributor or manufacturer,
26or (2) prior to the termination of possession have been lost by

 

 

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1theft or through unintentional destruction, or (3) that such
2alcoholic liquors are otherwise exempt from taxation under this
3Act.
4    If any payment provided for in this Section exceeds the
5manufacturer's or importing distributor's liabilities under
6this Act, as shown on an original report, the manufacturer or
7importing distributor may credit such excess payment against
8liability subsequently to be remitted to the Department under
9this Act, in accordance with reasonable rules adopted by the
10Department. If the Department subsequently determines that all
11or any part of the credit taken was not actually due to the
12manufacturer or importing distributor, the manufacturer's or
13importing distributor's discount shall be reduced by an amount
14equal to the difference between the discount as applied to the
15credit taken and that actually due, and the manufacturer or
16importing distributor shall be liable for penalties and
17interest on such difference.
18    The Department may require any foreign importer to file
19monthly information returns, by the 15th day of the month
20following the month which any such return covers, if the
21Department determines this to be necessary to the proper
22performance of the Department's functions and duties under this
23Act. Such return shall contain such information as the
24Department may reasonably require.
25    Every manufacturer and importing distributor shall also
26file, with the Department, a bond in an amount not less than

 

 

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1$1,000 and not to exceed $100,000 on a form to be approved by,
2and with a surety or sureties satisfactory to, the Department.
3Such bond shall be conditioned upon the manufacturer or
4importing distributor paying to the Department all monies
5becoming due from such manufacturer or importing distributor
6under this Article. The Department shall fix the penalty of
7such bond in each case, taking into consideration the amount of
8alcoholic liquor expected to be sold and used by such
9manufacturer or importing distributor, and the penalty fixed by
10the Department shall be sufficient, in the Department's
11opinion, to protect the State of Illinois against failure to
12pay any amount due under this Article, but the amount of the
13penalty fixed by the Department shall not exceed twice the
14amount of tax liability of a monthly return, nor shall the
15amount of such penalty be less than $1,000. The Department
16shall notify the Commission of the Department's approval or
17disapproval of any such manufacturer's or importing
18distributor's bond, or of the termination or cancellation of
19any such bond, or of the Department's direction to a
20manufacturer or importing distributor that he must file
21additional bond in order to comply with this Section. The
22Commission shall not issue a license to any applicant for a
23manufacturer's or importing distributor's license unless the
24Commission has received a notification from the Department
25showing that such applicant has filed a satisfactory bond with
26the Department hereunder and that such bond has been approved

 

 

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1by the Department. Failure by any licensed manufacturer or
2importing distributor to keep a satisfactory bond in effect
3with the Department or to furnish additional bond to the
4Department, when required hereunder by the Department to do so,
5shall be grounds for the revocation or suspension of such
6manufacturer's or importing distributor's license by the
7Commission. If a manufacturer or importing distributor fails to
8pay any amount due under this Article, his bond with the
9Department shall be deemed forfeited, and the Department may
10institute a suit in its own name on such bond.
11    After notice and opportunity for a hearing the State
12Commission may revoke or suspend the license of any
13manufacturer or importing distributor who fails to comply with
14the provisions of this Section. Notice of such hearing and the
15time and place thereof shall be in writing and shall contain a
16statement of the charges against the licensee. Such notice may
17be given by United States registered or certified mail with
18return receipt requested, addressed to the person concerned at
19his last known address and shall be given not less than 7 days
20prior to the date fixed for the hearing. An order revoking or
21suspending a license under the provisions of this Section may
22be reviewed in the manner provided in Section 7-10 of this Act.
23No new license shall be granted to a person whose license has
24been revoked for a violation of this Section or, in case of
25suspension, shall such suspension be terminated until he has
26paid to the Department all taxes and penalties which he owes

 

 

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1the State under the provisions of this Act.
2    Every manufacturer or importing distributor who has, as
3verified by the Department, continuously complied with the
4conditions of the bond under this Act for a period of 2 years
5shall be considered to be a prior continuous compliance
6taxpayer. In determining the consecutive period of time for
7qualification as a prior continuous compliance taxpayer, any
8consecutive period of time of qualifying compliance
9immediately prior to the effective date of this amendatory Act
10of 1987 shall be credited to any manufacturer or importing
11distributor.
12    A manufacturer or importing distributor that is a prior
13continuous compliance taxpayer under this Section and becomes a
14successor as the result of an acquisition, merger, or
15consolidation of a manufacturer or importing distributor shall
16be deemed to be a prior continuous compliance taxpayer with
17respect to the acquired, merged, or consolidated entity.
18    Every prior continuous compliance taxpayer shall be exempt
19from the bond requirements of this Act until the Department has
20determined the taxpayer to be delinquent in the filing of any
21return or deficient in the payment of any tax under this Act.
22Any taxpayer who fails to pay an admitted or established
23liability under this Act may also be required to post bond or
24other acceptable security with the Department guaranteeing the
25payment of such admitted or established liability.
26    The Department shall discharge any surety and shall release

 

 

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1and return any bond or security deposit assigned, pledged or
2otherwise provided to it by a taxpayer under this Section
3within 30 days after: (1) such taxpayer becomes a prior
4continuous compliance taxpayer; or (2) such taxpayer has ceased
5to collect receipts on which he is required to remit tax to the
6Department, has filed a final tax return, and has paid to the
7Department an amount sufficient to discharge his remaining tax
8liability as determined by the Department under this Act.
9(Source: P.A. 95-769, eff. 7-29-08.)
 
10    Section 90. The Energy Assistance Act is amended by adding
11Section 19 as follows:
 
12    (305 ILCS 20/19 new)
13    Sec. 19. Application of Retailers' Occupation Tax
14provisions. All the provisions of Sections 3, 4, 5, 5a, 5b, 5c,
155d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, and 13 of
16the Retailers' Occupation Tax Act that are not inconsistent
17with this Act apply, as far as practicable, to the surcharge
18imposed by this Act to the same extent as if those provisions
19were included in this Act. References in the incorporated
20Sections of the Retailers' Occupation Tax Act to retailers, to
21sellers, or to persons engaged in the business of selling
22tangible personal property mean persons required to remit the
23charge imposed under this Act.
 

 

 

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1    Section 95. The Environmental Protection Act is amended by
2changing Section 55.10 as follows:
 
3    (415 ILCS 5/55.10)  (from Ch. 111 1/2, par. 1055.10)
4    Sec. 55.10. Tax returns by retailer.
5    (a) Except as otherwise provided in this Section, for
6returns due on or before January 31, 2010, each retailer of
7tires maintaining a place of business in this State shall make
8a return to the Department of Revenue on a quarter annual
9basis, with the return for January, February and March of a
10given year being due by April 30 of that year; with the return
11for April, May and June of a given year being due by July 31 of
12that year; with the return for July, August and September of a
13given year being due by October 31 of that year; and with the
14return for October, November and December of a given year being
15due by January 31 of the following year.
16    For returns due after January 31, 2010, each retailer of
17tires maintaining a place of business in this State shall make
18a return to the Department of Revenue on a quarter annual
19basis, with the return for January, February, and March of a
20given year being due by April 20 of that year; with the return
21for April, May, and June of a given year being due by July 20 of
22that year; with the return for July, August, and September of a
23given year being due by October 20 of that year; and with the
24return for October, November, and December of a given year
25being due by January 20 of the following year.

 

 

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1    Notwithstanding any other provision of this Section to the
2contrary, the return for October, November, and December of
32009 is due by February 20, 2010.
4    (b) Each return made to the Department of Revenue shall
5state:
6        (1) the name of the retailer;
7        (2) the address of the retailer's principal place of
8    business, and the address of the principal place of
9    business (if that is a different address) from which the
10    retailer engages in the business of making retail sales of
11    tires;
12        (3) total number of tires sold at retail for the
13    preceding calendar quarter;
14        (4) the amount of tax due; and
15        (5) such other reasonable information as the
16    Department of Revenue may require.
17    If any payment provided for in this Section exceeds the
18retailer's liabilities under this Act, as shown on an original
19return, the retailer may credit such excess payment against
20liability subsequently to be remitted to the Department under
21this Act, in accordance with reasonable rules adopted by the
22Department. If the Department subsequently determines that all
23or any part of the credit taken was not actually due to the
24retailer, the retailer's discount shall be reduced by the
25monetary amount of the discount applicable to the difference
26between the credit taken and that actually due, and the

 

 

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1retailer shall be liable for penalties and interest on such
2difference.
3    Notwithstanding any other provision of this Act concerning
4the time within which a retailer may file his return, in the
5case of any retailer who ceases to engage in the retail sale of
6tires, the retailer shall file a final return under this Act
7with the Department of Revenue not more than one month after
8discontinuing that business.
9(Source: P.A. 96-520, eff. 8-14-09.)
 
10    Section 100. The Environmental Impact Fee Law is amended by
11changing Section 315 as follows:
 
12    (415 ILCS 125/315)
13    (Section scheduled to be repealed on January 1, 2025)
14    Sec. 315. Fee on receivers of fuel for sale or use;
15collection and reporting. A person that is required to pay the
16fee imposed by this Law shall pay the fee to the Department by
17return showing all fuel purchased, acquired, or received and
18sold, distributed or used during the preceding calendar month,
19including losses of fuel as the result of evaporation or
20shrinkage due to temperature variations, and such other
21reasonable information as the Department may require. Losses of
22fuel as the result of evaporation or shrinkage due to
23temperature variations may not exceed 1% of the total gallons
24in storage at the beginning of the month, plus the receipts of

 

 

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1gallonage during the month, minus the gallonage remaining in
2storage at the end of the month. Any loss reported that is in
3excess of this amount shall be subject to the fee imposed by
4Section 310 of this Law. On and after July 1, 2001, for each
56-month period January through June, net losses of fuel (for
6each category of fuel that is required to be reported on a
7return) as the result of evaporation or shrinkage due to
8temperature variations may not exceed 1% of the total gallons
9in storage at the beginning of each January, plus the receipts
10of gallonage each January through June, minus the gallonage
11remaining in storage at the end of each June. On and after July
121, 2001, for each 6-month period July through December, net
13losses of fuel (for each category of fuel that is required to
14be reported on a return) as the result of evaporation or
15shrinkage due to temperature variations may not exceed 1% of
16the total gallons in storage at the beginning of each July,
17plus the receipts of gallonage each July through December,
18minus the gallonage remaining in storage at the end of each
19December. Any net loss reported that is in excess of this
20amount shall be subject to the fee imposed by Section 310 of
21this Law. For purposes of this Section, "net loss" means the
22number of gallons gained through temperature variations minus
23the number of gallons lost through temperature variations or
24evaporation for each of the respective 6-month periods.
25    The return shall be prescribed by the Department and shall
26be filed between the 1st and 20th days of each calendar month.

 

 

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1The Department may, in its discretion, combine the return filed
2under this Law with the return filed under Section 2b of the
3Motor Fuel Tax Law. If the return is timely filed, the receiver
4may take a discount of 2% through June 30, 2003 and 1.75%
5thereafter to reimburse himself for the expenses incurred in
6keeping records, preparing and filing returns, collecting and
7remitting the fee, and supplying data to the Department on
8request. However, the discount applies only to the amount of
9the fee payment that accompanies a return that is timely filed
10in accordance with this Section.
11    If any payment provided for in this Section exceeds the
12receiver's liabilities under this Act, as shown on an original
13return, the Department may authorize the receiver to credit
14such excess payment against liability subsequently to be
15remitted to the Department under this Act, in accordance with
16reasonable rules adopted by the Department. If the Department
17subsequently determines that all or any part of the credit
18taken was not actually due to the receiver, the receiver's
19discount shall be reduced by an amount equal to the difference
20between the discount as applied to the credit taken and that
21actually due, and that receiver shall be liable for penalties
22and interest on such difference.
23(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 
24    Section 105. The Drycleaner Environmental Response Trust
25Fund Act is amended by changing Section 65 as follows:
 

 

 

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1    (415 ILCS 135/65)
2    (Section scheduled to be repealed on January 1, 2020)
3    Sec. 65. Drycleaning solvent tax.
4    (a) On and after January 1, 1998, a tax is imposed upon the
5use of drycleaning solvent by a person engaged in the business
6of operating a drycleaning facility in this State at the rate
7of $3.50 per gallon of perchloroethylene or other chlorinated
8drycleaning solvents used in drycleaning operations, $0.35 per
9gallon of petroleum-based drycleaning solvent, and $1.75 per
10gallon of green solvents, unless the green solvent is used at a
11virgin facility, in which case the rate is $0.35 per gallon.
12The Council shall determine by rule which products are
13chlorine-based solvents, which products are petroleum-based
14solvents, and which products are green solvents. All
15drycleaning solvents shall be considered chlorinated solvents
16unless the Council determines that the solvents are
17petroleum-based drycleaning solvents or green solvents.
18    (b) The tax imposed by this Act shall be collected from the
19purchaser at the time of sale by a seller of drycleaning
20solvents maintaining a place of business in this State and
21shall be remitted to the Department of Revenue under the
22provisions of this Act.
23    (c) The tax imposed by this Act that is not collected by a
24seller of drycleaning solvents shall be paid directly to the
25Department of Revenue by the purchaser or end user who is

 

 

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1subject to the tax imposed by this Act.
2    (d) No tax shall be imposed upon the use of drycleaning
3solvent if the drycleaning solvent will not be used in a
4drycleaning facility or if a floor stock tax has been imposed
5and paid on the drycleaning solvent. Prior to the purchase of
6the solvent, the purchaser shall provide a written and signed
7certificate to the drycleaning solvent seller stating:
8        (1) the name and address of the purchaser;
9        (2) the purchaser's signature and date of signing; and
10        (3) one of the following:
11            (A) that the drycleaning solvent will not be used
12        in a drycleaning facility; or
13            (B) that a floor stock tax has been imposed and
14        paid on the drycleaning solvent.
15    (e) On January 1, 1998, there is imposed on each operator
16of a drycleaning facility a tax on drycleaning solvent held by
17the operator on that date for use in a drycleaning facility.
18The tax imposed shall be the tax that would have been imposed
19under subsection (a) if the drycleaning solvent held by the
20operator on that date had been purchased by the operator during
21the first year of this Act.
22    (f) On or before the 25th day of the 1st month following
23the end of the calendar quarter, a seller of drycleaning
24solvents who has collected a tax pursuant to this Section
25during the previous calendar quarter, or a purchaser or end
26user of drycleaning solvents required under subsection (c) to

 

 

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1submit the tax directly to the Department, shall file a return
2with the Department of Revenue. The return shall be filed on a
3form prescribed by the Department of Revenue and shall contain
4information that the Department of Revenue reasonably
5requires, but at a minimum will require the reporting of the
6volume of drycleaning solvent sold to each licensed drycleaner.
7The Department of Revenue shall report quarterly to the Council
8the volume of drycleaning solvent purchased for the quarter by
9each licensed drycleaner. Each seller of drycleaning solvent
10maintaining a place of business in this State who is required
11or authorized to collect the tax imposed by this Act shall pay
12to the Department the amount of the tax at the time when he or
13she is required to file his or her return for the period during
14which the tax was collected. Purchasers or end users remitting
15the tax directly to the Department under subsection (c) shall
16file a return with the Department of Revenue and pay the tax so
17incurred by the purchaser or end user during the preceding
18calendar quarter.
19    Except as provided in this Section, the seller of
20drycleaning solvents filing the return under this Section
21shall, at the time of filing the return, pay to the Department
22the amount of tax imposed by this Act less a discount of 1.75%,
23or $5 per calendar year, whichever is greater. Failure to
24timely file the returns and provide to the Department the data
25requested under this Act will result in disallowance of the
26reimbursement discount.

 

 

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1    (g) The tax on drycleaning solvents used in drycleaning
2facilities and the floor stock tax shall be administered by
3Department of Revenue under rules adopted by that Department.
4    (h) On and after January 1, 1998, no person shall knowingly
5sell or transfer drycleaning solvent to an operator of a
6drycleaning facility that is not licensed by the Council under
7Section 60.
8    (i) The Department of Revenue may adopt rules as necessary
9to implement this Section.
10    (j) If any payment provided for in this Section exceeds the
11seller's liabilities under this Act, as shown on an original
12return, the seller may credit such excess payment against
13liability subsequently to be remitted to the Department under
14this Act, in accordance with reasonable rules adopted by the
15Department. If the Department subsequently determines that all
16or any part of the credit taken was not actually due to the
17seller, the seller's discount shall be reduced by an amount
18equal to the difference between the discount as applied to the
19credit taken and that actually due, and the seller shall be
20liable for penalties and interest on such difference.
21(Source: P.A. 96-774, eff. 1-1-10.)

 

 

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1 INDEX
2 Statutes amended in order of appearance
3    20 ILCS 687/6-8 new
4    35 ILCS 128/1-40
5    35 ILCS 130/2from Ch. 120, par. 453.2
6    35 ILCS 135/3from Ch. 120, par. 453.33
7    35 ILCS 143/10-30
8    35 ILCS 145/6from Ch. 120, par. 481b.36
9    35 ILCS 175/10
10    35 ILCS 450/2-45
11    35 ILCS 450/2-50
12    35 ILCS 505/2bfrom Ch. 120, par. 418b
13    35 ILCS 505/5from Ch. 120, par. 421
14    35 ILCS 505/5afrom Ch. 120, par. 421a
15    35 ILCS 505/13from Ch. 120, par. 429
16    35 ILCS 615/2a.2from Ch. 120, par. 467.17a.2
17    35 ILCS 615/3from Ch. 120, par. 467.18
18    35 ILCS 620/2a.2from Ch. 120, par. 469a.2
19    35 ILCS 630/6from Ch. 120, par. 2006
20    35 ILCS 640/2-9
21    35 ILCS 640/2-11
22    230 ILCS 20/5from Ch. 120, par. 1055
23    230 ILCS 25/3from Ch. 120, par. 1103
24    230 ILCS 30/9from Ch. 120, par. 1129
25    235 ILCS 5/8-2from Ch. 43, par. 159

 

 

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1    305 ILCS 20/19 new
2    415 ILCS 5/55.10from Ch. 111 1/2, par. 1055.10
3    415 ILCS 125/315
4    415 ILCS 135/65