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Public Act 91-0037
SB1028 Enrolled LRB9106061PTpk
AN ACT in relation to transportation financing, amending
named Acts.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The State Finance Act is amended by adding
Sections 5.491 and 6z-48 and changing Section 8.3 as follows:
(30 ILCS 105/5.491 new)
Sec. 5.491. The Motor Vehicle License Plate Fund.
(30 ILCS 105/6z-48 new)
Sec. 6z-48. Motor Vehicle License Plate Fund.
(a) The Motor Vehicle License Plate Fund is hereby
created as a special fund in the State Treasury. The Fund
shall consist of the deposits provided for in Section 2-119
of the Illinois Vehicle Code and any moneys appropriated to
the Fund.
(b) The Motor Vehicle License Plate Fund shall be used,
subject to appropriation, for the costs incident to providing
new or replacement license plates for motor vehicles.
(c) Any balance remaining in the Motor Vehicle License
Plate Fund at the close of business on December 31, 2004
shall be transferred into the Road Fund, and the Motor
Vehicle License Plate Fund is abolished when that transfer
has been made.
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and
payable, and for no other purpose. The surplus, if any, in
the Road Fund after the payment of principal and interest on
that bonded indebtedness then annually due shall be used as
follows:
first -- to pay the cost of administration of
Chapters 2 through 10 of the Illinois Vehicle Code,
except the cost of administration of Articles I and II of
Chapter 3 of that Code; and
secondly -- for expenses of the Department of
Transportation for construction, reconstruction,
improvement, repair, maintenance, operation, and
administration of highways in accordance with the
provisions of laws relating thereto, or for any purpose
related or incident to and connected therewith, including
the separation of grades of those highways with railroads
and with highways and including the payment of awards
made by the Industrial Commission under the terms of the
Workers' Compensation Act or Workers' Occupational
Diseases Act for injury or death of an employee of the
Division of Highways in the Department of Transportation;
or for the acquisition of land and the erection of
buildings for highway purposes, including the acquisition
of highway right-of-way or for investigations to
determine the reasonably anticipated future highway
needs; or for making of surveys, plans, specifications
and estimates for and in the construction and maintenance
of flight strips and of highways necessary to provide
access to military and naval reservations, to defense
industries and defense-industry sites, and to the sources
of raw materials and for replacing existing highways and
highway connections shut off from general public use at
military and naval reservations and defense-industry
sites, or for the purchase of right-of-way, except that
the State shall be reimbursed in full for any expense
incurred in building the flight strips; or for the
operating and maintaining of highway garages; or for
patrolling and policing the public highways and
conserving the peace; or for any of those purposes or any
other purpose that may be provided by law.
Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement;
1. Department of Public Health;
2. Department of Transportation, only with respect
to subsidies for one-half fare Student Transportation and
Reduced Fare for Elderly;
3. Department of Central Management Services,
except for expenditures incurred for group insurance
premiums of appropriate personnel;
4. Judicial Systems and Agencies.
Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement:
1. Department of State Police, except for
expenditures with respect to the Division of State
Troopers;
2. Department of Transportation, only with respect
to Intercity Rail Subsidies and Rail Freight Services.
Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement:
Department of Central Management Services, except for awards
made by the Industrial Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement:
1. Department of State Police, except not more than
40% of the funds appropriated for the Division of State
Troopers;
2. State Officers.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road
Fund monies that are eligible for federal reimbursement. It
shall not be lawful to circumvent the above appropriation
limitations by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction
of permanent highways, be set aside and used for the purpose
of paying and discharging during each fiscal year the
principal and interest on that bonded indebtedness as it
becomes due and payable as provided in the Transportation
Bond Act, and for no other purpose. The surplus, if any, in
the Road Fund after the payment of principal and interest on
that bonded indebtedness then annually due shall be used as
follows:
first -- to pay the cost of administration of
Chapters 2 through 10 of the Illinois Vehicle Code; and
secondly -- no Road Fund monies derived from fees,
excises, or license taxes relating to registration,
operation and use of vehicles on public highways or to
fuels used for the propulsion of those vehicles, shall be
appropriated or expended other than for costs of
administering the laws imposing those fees, excises, and
license taxes, statutory refunds and adjustments allowed
thereunder, administrative costs of the Department of
Transportation, payment of debts and liabilities incurred
in construction and reconstruction of public highways and
bridges, acquisition of rights-of-way for and the cost of
construction, reconstruction, maintenance, repair, and
operation of public highways and bridges under the
direction and supervision of the State, political
subdivision, or municipality collecting those monies, and
the costs for patrolling and policing the public highways
(by State, political subdivision, or municipality
collecting that money) for enforcement of traffic laws.
The separation of grades of such highways with railroads
and costs associated with protection of at-grade highway
and railroad crossing shall also be permissible.
Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as
provided in Section 8 of the Motor Fuel Tax Law.
Beginning with fiscal year 1991 and thereafter, no Road
Fund monies shall be appropriated to the Department of State
Police for the purposes of this Section in excess of its
total fiscal year 1990 Road Fund appropriations for those
purposes unless otherwise provided in Section 5g of this Act.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods unless otherwise provided in Section 5g of this Act.
In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of
this Section in excess of the total fiscal year 1991 Road
Fund appropriations to the Secretary of State for those
purposes, plus $9,800,000. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other method.
Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State
for the purposes of this Section in excess of the total
fiscal year 1994 Road Fund appropriations to the Secretary of
State for those purposes. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other methods.
Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
Fiscal Year 2000 $80,500,000;
Fiscal Year 2001 $80,500,000;
Fiscal Year 2002 $80,500,000;
Fiscal Year 2003 $80,500,000;
Fiscal Year 2004 and
each year thereafter $30,500,000.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations
imposed by this Section for fiscal year 1984 and thereafter,
insofar as appropriation of Road Fund monies is concerned.
Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e
of this Act.
(Source: P.A. 87-774; 87-1228; 88-78.)
Section 10. The Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, each retailer required or
authorized to collect the tax imposed by this Act shall pay
to the Department the amount of such tax (except as otherwise
provided) at the time when he is required to file his return
for the period during which such tax was collected, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the retailer for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. In the case of retailers
who report and pay the tax on a transaction by transaction
basis, as provided in this Section, such discount shall be
taken with each such tax remittance instead of when such
retailer files his periodic return. A retailer need not
remit that part of any tax collected by him to the extent
that he is required to remit and does remit the tax imposed
by the Retailers' Occupation Tax Act, with respect to the
sale of the same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof,
is extended beyond the close of the period for which the
return is filed, the retailer, in collecting the tax (except
as to motor vehicles, watercraft, aircraft, and trailers that
are required to be registered with an agency of this State),
may collect for each tax return period, only the tax
applicable to that part of the selling price actually
received during such tax return period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall
file a return for the preceding calendar month. Such return
shall be filed on forms prescribed by the Department and
shall furnish such information as the Department may
reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "average
monthly tax liability" means the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October
1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the taxpayer's average monthly tax liability to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act, the Service Use Tax Act was
$10,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payments to the Department on or before the 7th, 15th, 22nd
and last day of the month during which such liability is
incurred. If the month during which such tax liability is
incurred began prior to January 1, 1985, each payment shall
be in an amount equal to 1/4 of the taxpayer's actual
liability for the month or an amount set by the Department
not to exceed 1/4 of the average monthly liability of the
taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability
and the month of lowest liability in such 4 quarter period).
If the month during which such tax liability is incurred
begins on or after January 1, 1985, and prior to January 1,
1987, each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 27.5% of the
taxpayer's liability for the same calendar month of the
preceding year. If the month during which such tax liability
is incurred begins on or after January 1, 1987, and prior to
January 1, 1988, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or
26.25% of the taxpayer's liability for the same calendar
month of the preceding year. If the month during which such
tax liability is incurred begins on or after January 1, 1988,
and prior to January 1, 1989, or begins on or after January
1, 1996, each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 25% of the
taxpayer's liability for the same calendar month of the
preceding year. If the month during which such tax liability
is incurred begins on or after January 1, 1989, and prior to
January 1, 1996, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or 25%
of the taxpayer's liability for the same calendar month of
the preceding year or 100% of the taxpayer's actual liability
for the quarter monthly reporting period. The amount of such
quarter monthly payments shall be credited against the final
tax liability of the taxpayer's return for that month. Once
applicable, the requirement of the making of quarter monthly
payments to the Department shall continue until such
taxpayer's average monthly liability to the Department during
the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability)
is less than $9,000, or until such taxpayer's average monthly
liability to the Department as computed for each calendar
quarter of the 4 preceding complete calendar quarter period
is less than $10,000. However, if a taxpayer can show the
Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below $10,000, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. The Department shall change
such taxpayer's reporting status unless it finds that such
change is seasonal in nature and not likely to be long term.
If any such quarter monthly payment is not paid at the time
or in the amount required by this Section, then the taxpayer
shall be liable for penalties and interest on the difference
between the minimum amount due and the amount of such quarter
monthly payment actually and timely paid, except insofar as
the taxpayer has previously made payments for that month to
the Department in excess of the minimum payments previously
due as provided in this Section. The Department shall make
reasonable rules and regulations to govern the quarter
monthly payment amount and quarter monthly payment dates for
taxpayers who file on other than a calendar monthly basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment,
which memorandum may be submitted by the taxpayer to the
Department in payment of tax liability subsequently to be
remitted by the taxpayer to the Department or be assigned by
the taxpayer to a similar taxpayer under this Act, the
Retailers' Occupation Tax Act, the Service Occupation Tax Act
or the Service Use Tax Act, in accordance with reasonable
rules and regulations to be prescribed by the Department,
except that if such excess payment is shown on an original
monthly return and is made after December 31, 1986, no credit
memorandum shall be issued, unless requested by the taxpayer.
If no such request is made, the taxpayer may credit such
excess payment against tax liability subsequently to be
remitted by the taxpayer to the Department under this Act,
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act or the Service Use Tax Act, in accordance with reasonable
rules and regulations prescribed by the Department. If the
Department subsequently determines that all or any part of
the credit taken was not actually due to the taxpayer, the
taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% of the difference between the credit taken
and that actually due, and the taxpayer shall be liable for
penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly
or quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a retailer may file his
return, in the case of any retailer who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such retailer shall file a final
return under this Act with the Department not more than one
month after discontinuing such business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, every retailer selling this
kind of tangible personal property shall file, with the
Department, upon a form to be prescribed and supplied by the
Department, a separate return for each such item of tangible
personal property which the retailer sells, except that
where, in the same transaction, a retailer of aircraft,
watercraft, motor vehicles or trailers transfers more than
one aircraft, watercraft, motor vehicle or trailer to another
aircraft, watercraft, motor vehicle or trailer retailer for
the purpose of resale, that seller for resale may report the
transfer of all the aircraft, watercraft, motor vehicles or
trailers involved in that transaction to the Department on
the same uniform invoice-transaction reporting return form.
For purposes of this Section, "watercraft" means a Class 2,
Class 3, or Class 4 watercraft as defined in Section 3-2 of
the Boat Registration and Safety Act, a personal watercraft,
or any boat equipped with an inboard motor.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois
Vehicle Code and must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 2 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale; a sufficient identification of
the property sold; such other information as is required in
Section 5-402 of the Illinois Vehicle Code, and such other
information as the Department may reasonably require.
The transaction reporting return in the case of
watercraft and aircraft must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 2 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale, a sufficient identification of
the property sold, and such other information as the
Department may reasonably require.
Such transaction reporting return shall be filed not
later than 20 days after the date of delivery of the item
that is being sold, but may be filed by the retailer at any
time sooner than that if he chooses to do so. The
transaction reporting return and tax remittance or proof of
exemption from the tax that is imposed by this Act may be
transmitted to the Department by way of the State agency with
which, or State officer with whom, the tangible personal
property must be titled or registered (if titling or
registration is required) if the Department and such agency
or State officer determine that this procedure will expedite
the processing of applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or
registration is required) in support of such purchaser's
application for an Illinois certificate or other evidence of
title or registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user
has paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of tax or proof of exemption made to the Department before
the retailer is willing to take these actions and such user
has not paid the tax to the retailer, such user may certify
to the fact of such delay by the retailer, and may (upon the
Department being satisfied of the truth of such
certification) transmit the information required by the
transaction reporting return and the remittance for tax or
proof of exemption directly to the Department and obtain his
tax receipt or exemption determination, in which event the
transaction reporting return and tax remittance (if a tax
payment was required) shall be credited by the Department to
the proper retailer's account with the Department, but
without the 2.1% or 1.75% discount provided for in this
Section being allowed. When the user pays the tax directly
to the Department, he shall pay the tax in the same amount
and in the same form in which it would be remitted if the tax
had been remitted to the Department by the retailer.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells
and the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof
to the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the retailer may deduct the amount of the
tax so refunded by him to the purchaser from any other use
tax which such retailer may be required to pay or remit to
the Department, as shown by such return, if the amount of the
tax to be deducted was previously remitted to the Department
by such retailer. If the retailer has not previously
remitted the amount of such tax to the Department, he is
entitled to no deduction under this Act upon refunding such
tax to the purchaser.
Any retailer filing a return under this Section shall
also include (for the purpose of paying tax thereon) the
total tax covered by such return upon the selling price of
tangible personal property purchased by him at retail from a
retailer, but as to which the tax imposed by this Act was not
collected from the retailer filing such return, and such
retailer shall remit the amount of such tax to the Department
when filing such return.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable retailers, who are required to
file returns hereunder and also under the Retailers'
Occupation Tax Act, to furnish all the return information
required by both Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this
Act, such retailer may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered
business.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund, a
special fund in the State Treasury which is hereby created,
the net revenue realized for the preceding month from the 1%
tax on sales of food for human consumption which is to be
consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food which has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used
by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund 4%
of the net revenue realized for the preceding month from the
6.25% general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of
this State's government.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund, a
special fund in the State Treasury, 20% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of
this State's government.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Bond Account in the Build Illinois Fund
during such month and (2) the amount transferred during such
month to the Build Illinois Fund from the State and Local
Sales Tax Reform Fund shall have been less than 1/12 of the
Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from
other moneys received by the Department pursuant to the Tax
Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater
of (i) the Tax Act Amount or (ii) the Annual Specified Amount
for such fiscal year; and, further provided, that the amounts
payable into the Build Illinois Fund under this clause (b)
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 84,000,000
2003 89,000,000
2004 93,000,000
2005 97,000,000
2006 102,000,000
2007 and 106,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act, but not after fiscal year 2029.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund .4% of the net revenue
realized for the preceding month from the 5% general rate, or
.4% of 80% of the net revenue realized for the preceding
month from the 6.25% general rate, as the case may be, on the
selling price of tangible personal property which amount
shall, subject to appropriation, be distributed as provided
in Section 2 of the State Revenue Sharing Act. No payments or
distributions pursuant to this paragraph shall be made if the
tax imposed by this Act on photoprocessing products is
declared unconstitutional, or if the proceeds from such tax
are unavailable for distribution because of litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
State Treasury and 25% shall be reserved in a special account
and used only for the transfer to the Common School Fund as
part of the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month;
except that this transfer shall not be made for the months
February through June of 1992. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail
in Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
(Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
90-491, eff. 1-1-99; 90-612, eff. 7-8-98.)
Section 15. The Service Use Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
Sec. 9. Each serviceman required or authorized to
collect the tax herein imposed shall pay to the Department
the amount of such tax (except as otherwise provided) at the
time when he is required to file his return for the period
during which such tax was collected, less a discount of 2.1%
prior to January 1, 1990 and 1.75% on and after January 1,
1990, or $5 per calendar year, whichever is greater, which is
allowed to reimburse the serviceman for expenses incurred in
collecting the tax, keeping records, preparing and filing
returns, remitting the tax and supplying data to the
Department on request. A serviceman need not remit that part
of any tax collected by him to the extent that he is required
to pay and does pay the tax imposed by the Service Occupation
Tax Act with respect to his sale of service involving the
incidental transfer by him of the same property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable Rules and Regulations to
be promulgated by the Department. Such return shall be filed
on a form prescribed by the Department and shall contain such
information as the Department may reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "average
monthly tax liability" means the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October
1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability
to the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly
tax liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a serviceman may file his
return, in the case of any serviceman who ceases to engage in
a kind of business which makes him responsible for filing
returns under this Act, such serviceman shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds
the selling price thereof to the purchaser, such serviceman
shall also refund, to the purchaser, the tax so collected
from the purchaser. When filing his return for the period in
which he refunds such tax to the purchaser, the serviceman
may deduct the amount of the tax so refunded by him to the
purchaser from any other Service Use Tax, Service Occupation
Tax, retailers' occupation tax or use tax which such
serviceman may be required to pay or remit to the Department,
as shown by such return, provided that the amount of the tax
to be deducted shall previously have been remitted to the
Department by such serviceman. If the serviceman shall not
previously have remitted the amount of such tax to the
Department, he shall be entitled to no deduction hereunder
upon refunding such tax to the purchaser.
Any serviceman filing a return hereunder shall also
include the total tax upon the selling price of tangible
personal property purchased for use by him as an incident to
a sale of service, and such serviceman shall remit the amount
of such tax to the Department when filing such return.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable servicemen, who are required
to file returns hereunder and also under the Service
Occupation Tax Act, to furnish all the return information
required by both Acts on the one form.
Where the serviceman has more than one business
registered with the Department under separate registration
hereunder, such serviceman shall not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Tax Reform Fund, a special
fund in the State Treasury, the net revenue realized for the
preceding month from the 1% tax on sales of food for human
consumption which is to be consumed off the premises where it
is sold (other than alcoholic beverages, soft drinks and food
which has been prepared for immediate consumption) and
prescription and nonprescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and
needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund 20%
of the net revenue realized for the preceding month from the
6.25% general rate on transfers of tangible personal
property, other than tangible personal property which is
purchased outside Illinois at retail from a retailer and
which is titled or registered by an agency of this State's
government.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Bond Account in the Build Illinois Fund
during such month and (2) the amount transferred during such
month to the Build Illinois Fund from the State and Local
Sales Tax Reform Fund shall have been less than 1/12 of the
Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from
other moneys received by the Department pursuant to the Tax
Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater
of (i) the Tax Act Amount or (ii) the Annual Specified Amount
for such fiscal year; and, further provided, that the amounts
payable into the Build Illinois Fund under this clause (b)
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 84,000,000
2003 89,000,000
2004 93,000,000
2005 97,000,000
2006 102,000,000
2007 and 106,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2029.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photo processing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
All remaining moneys received by the Department pursuant
to this Act shall be paid into the General Revenue Fund of
the State Treasury.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month;
except that this transfer shall not be made for the months
February through June, 1992. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 89-379, eff. 1-1-96; 90-612, eff. 7-8-98.)
Section 20. The Service Occupation Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to
collect the tax herein imposed shall pay to the Department
the amount of such tax at the time when he is required to
file his return for the period during which such tax was
collectible, less a discount of 2.1% prior to January 1,
1990, and 1.75% on and after January 1, 1990, or $5 per
calendar year, whichever is greater, which is allowed to
reimburse the serviceman for expenses incurred in collecting
the tax, keeping records, preparing and filing returns,
remitting the tax and supplying data to the Department on
request.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof,
is extended beyond the close of the period for which the
return is filed, the serviceman, in collecting the tax may
collect, for each tax return period, only the tax applicable
to the part of the selling price actually received during
such tax return period.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable rules and regulations to
be promulgated by the Department of Revenue. Such return
shall be filed on a form prescribed by the Department and
shall contain such information as the Department may
reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
A serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase.
If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given
year being due by October 20 of such year, and with the
return for October, November and December of a given year
being due by January 20 of the following year.
If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return
for a given year being due by January 20 of the following
year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a serviceman may file his
return, in the case of any serviceman who ceases to engage in
a kind of business which makes him responsible for filing
returns under this Act, such serviceman shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "average
monthly tax liability" means the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers
required to make payments by electronic funds transfer shall
make those payments for a minimum of one year beginning on
October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells
and the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the serviceman may deduct the amount of the
tax so refunded by him to the purchaser from any other
Service Occupation Tax, Service Use Tax, Retailers'
Occupation Tax or Use Tax which such serviceman may be
required to pay or remit to the Department, as shown by such
return, provided that the amount of the tax to be deducted
shall previously have been remitted to the Department by such
serviceman. If the serviceman shall not previously have
remitted the amount of such tax to the Department, he shall
be entitled to no deduction hereunder upon refunding such tax
to the purchaser.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable servicemen, who are required
to file returns hereunder and also under the Retailers'
Occupation Tax Act, the Use Tax Act or the Service Use Tax
Act, to furnish all the return information required by all
said Acts on the one form.
Where the serviceman has more than one business
registered with the Department under separate registrations
hereunder, such serviceman shall file separate returns for
each registered business.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund the revenue
realized for the preceding month from the 1% tax on sales of
food for human consumption which is to be consumed off the
premises where it is sold (other than alcoholic beverages,
soft drinks and food which has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund 4%
of the revenue realized for the preceding month from the
6.25% general rate.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the
revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Account in the Build Illinois Fund during
such month and (2) the amount transferred during such month
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall have been less than 1/12 of the Annual
Specified Amount, an amount equal to the difference shall be
immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts;
and, further provided, that in no event shall the payments
required under the preceding proviso result in aggregate
payments into the Build Illinois Fund pursuant to this clause
(b) for any fiscal year in excess of the greater of (i) the
Tax Act Amount or (ii) the Annual Specified Amount for such
fiscal year; and, further provided, that the amounts payable
into the Build Illinois Fund under this clause (b) shall be
payable only until such time as the aggregate amount on
deposit under each trust indenture securing Bonds issued and
outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 84,000,000
2003 89,000,000
2004 93,000,000
2005 97,000,000
2006 102,000,000
2007 and 106,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act, but not after fiscal year 2029.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photoprocessing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Remaining moneys received by the Department pursuant to
this Act shall be paid into the General Revenue Fund of the
State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the taxpayer's last
Federal income tax return. If the total receipts of the
business as reported in the Federal income tax return do not
agree with the gross receipts reported to the Department of
Revenue for the same period, the taxpayer shall attach to his
annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference. The taxpayer's
annual return to the Department shall also disclose the cost
of goods sold by the taxpayer during the year covered by such
return, opening and closing inventories of such goods for
such year, cost of goods used from stock or taken from stock
and given away by the taxpayer during such year, pay roll
information of the taxpayer's business during such year and
any additional reasonable information which the Department
deems would be helpful in determining the accuracy of the
monthly, quarterly or annual returns filed by such taxpayer
as hereinbefore provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be
liable as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due
from such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction
of a month until such return is filed as required, the
penalty to be assessed and collected in the same manner
as any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer
shall be liable for a penalty as described in Section 3-4
of the Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to a
serviceman who is not required to file an income tax return
with the United States Government.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month;
except that this transfer shall not be made for the months
February through June, 1992. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers
whose products are sold by numerous servicemen in Illinois,
and who wish to do so, to assume the responsibility for
accounting and paying to the Department all tax accruing
under this Act with respect to such sales, if the servicemen
who are affected do not make written objection to the
Department to this arrangement.
(Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-612, eff.
7-8-98.)
Section 25. The Retailers' Occupation Tax Act is amended
by changing Section 3 as follows:
(35 ILCS 120/3) (from Ch. 120, par. 442)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person
engaged in the business of selling tangible personal property
at retail in this State during the preceding calendar month
shall file a return with the Department, stating:
1. The name of the seller;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during
the preceding calendar month or quarter, as the case may
be, from sales of tangible personal property, and from
services furnished, by him during such preceding calendar
month or quarter;
4. Total amount received by him during the
preceding calendar month or quarter on charge and time
sales of tangible personal property, and from services
furnished, by him prior to the month or quarter for which
the return is filed;
5. Deductions allowed by law;
6. Gross receipts which were received by him during
the preceding calendar month or quarter and upon the
basis of which the tax is imposed;
7. The amount of credit provided in Section 2d of
this Act;
8. The amount of tax due;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
A retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer as provided in Section
3-85 of the Use Tax Act, may be used by that retailer to
satisfy Retailers' Occupation Tax liability in the amount
claimed in the certification, not to exceed 6.25% of the
receipts subject to tax from a qualifying purchase.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due; and
6. Such other reasonable information as the
Department may require.
If a total amount of less than $1 is payable, refundable
or creditable, such amount shall be disregarded if it is less
than 50 cents and shall be increased to $1 if it is 50 cents
or more.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "average
monthly tax liability" shall be the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers
required to make payments by electronic funds transfer shall
make those payments for a minimum of one year beginning on
October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Any amount which is required to be shown or reported on
any return or other document under this Act shall, if such
amount is not a whole-dollar amount, be increased to the
nearest whole-dollar amount in any case where the fractional
part of a dollar is 50 cents or more, and decreased to the
nearest whole-dollar amount where the fractional part of a
dollar is less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly
or quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a retailer may file his
return, in the case of any retailer who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such retailer shall file a final
return under this Act with the Department not more than one
month after discontinuing such business.
Where the same person has more than one business
registered with the Department under separate registrations
under this Act, such person may not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, every retailer selling this
kind of tangible personal property shall file, with the
Department, upon a form to be prescribed and supplied by the
Department, a separate return for each such item of tangible
personal property which the retailer sells, except that
where, in the same transaction, a retailer of aircraft,
watercraft, motor vehicles or trailers transfers more than
one aircraft, watercraft, motor vehicle or trailer to another
aircraft, watercraft, motor vehicle retailer or trailer
retailer for the purpose of resale, that seller for resale
may report the transfer of all aircraft, watercraft, motor
vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft"
means a Class 2, Class 3, or Class 4 watercraft as defined in
Section 3-2 of the Boat Registration and Safety Act, a
personal watercraft, or any boat equipped with an inboard
motor.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation
tax liability is required to be reported, and is reported, on
such transaction reporting returns and who is not otherwise
required to file monthly or quarterly returns, need not file
monthly or quarterly returns. However, those retailers shall
be required to file returns on an annual basis.
The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of The Illinois
Vehicle Code and must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 1 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale; a sufficient identification of
the property sold; such other information as is required in
Section 5-402 of The Illinois Vehicle Code, and such other
information as the Department may reasonably require.
The transaction reporting return in the case of
watercraft or aircraft must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 1 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale, a sufficient identification of
the property sold, and such other information as the
Department may reasonably require.
Such transaction reporting return shall be filed not
later than 20 days after the day of delivery of the item that
is being sold, but may be filed by the retailer at any time
sooner than that if he chooses to do so. The transaction
reporting return and tax remittance or proof of exemption
from the Illinois use tax may be transmitted to the
Department by way of the State agency with which, or State
officer with whom the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or
registration is required) in support of such purchaser's
application for an Illinois certificate or other evidence of
title or registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user
has paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of the tax or proof of exemption made to the Department
before the retailer is willing to take these actions and such
user has not paid the tax to the retailer, such user may
certify to the fact of such delay by the retailer and may
(upon the Department being satisfied of the truth of such
certification) transmit the information required by the
transaction reporting return and the remittance for tax or
proof of exemption directly to the Department and obtain his
tax receipt or exemption determination, in which event the
transaction reporting return and tax remittance (if a tax
payment was required) shall be credited by the Department to
the proper retailer's account with the Department, but
without the 2.1% or 1.75% discount provided for in this
Section being allowed. When the user pays the tax directly
to the Department, he shall pay the tax in the same amount
and in the same form in which it would be remitted if the tax
had been remitted to the Department by the retailer.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal
property returned to the seller, shall be allowed as a
deduction under subdivision 5 of his monthly or quarterly
return, as the case may be, in case the seller had
theretofore included the receipts from the sale of such
tangible personal property in a return filed by him and had
paid the tax imposed by this Act with respect to such
receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
Where the seller is a limited liability company, the
return filed on behalf of the limited liability company shall
be signed by a manager, member, or properly accredited agent
of the limited liability company.
Except as provided in this Section, the retailer filing
the return under this Section shall, at the time of filing
such return, pay to the Department the amount of tax imposed
by this Act less a discount of 2.1% prior to January 1, 1990
and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made
pursuant to Section 2d of this Act shall be included in the
amount on which such 2.1% or 1.75% discount is computed. In
the case of retailers who report and pay the tax on a
transaction by transaction basis, as provided in this
Section, such discount shall be taken with each such tax
remittance instead of when such retailer files his periodic
return.
If the taxpayer's average monthly tax liability to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Service Use Tax Act, excluding
any liability for prepaid sales tax to be remitted in
accordance with Section 2d of this Act, was $10,000 or more
during the preceding 4 complete calendar quarters, he shall
file a return with the Department each month by the 20th day
of the month next following the month during which such tax
liability is incurred and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of
the month during which such liability is incurred. If the
month during which such tax liability is incurred began prior
to January 1, 1985, each payment shall be in an amount equal
to 1/4 of the taxpayer's actual liability for the month or an
amount set by the Department not to exceed 1/4 of the average
monthly liability of the taxpayer to the Department for the
preceding 4 complete calendar quarters (excluding the month
of highest liability and the month of lowest liability in
such 4 quarter period). If the month during which such tax
liability is incurred begins on or after January 1, 1985 and
prior to January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1987 and prior to January 1, 1988, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 26.25% of the taxpayer's liability
for the same calendar month of the preceding year. If the
month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in
an amount equal to 22.5% of the taxpayer's actual liability
for the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1989, and prior to January 1, 1996, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability
for the same calendar month of the preceding year or 100% of
the taxpayer's actual liability for the quarter monthly
reporting period. The amount of such quarter monthly
payments shall be credited against the final tax liability of
the taxpayer's return for that month. Once applicable, the
requirement of the making of quarter monthly payments to the
Department by taxpayers having an average monthly tax
liability of $10,000 or more as determined in the manner
provided above shall continue until such taxpayer's average
monthly liability to the Department during the preceding 4
complete calendar quarters (excluding the month of highest
liability and the month of lowest liability) is less than
$9,000, or until such taxpayer's average monthly liability to
the Department as computed for each calendar quarter of the 4
preceding complete calendar quarter period is less than
$10,000. However, if a taxpayer can show the Department that
a substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below $10,000, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and
not likely to be long term. If any such quarter monthly
payment is not paid at the time or in the amount required by
this Section, then the taxpayer shall be liable for penalties
and interest on the difference between the minimum amount due
as a payment and the amount of such quarter monthly payment
actually and timely paid, except insofar as the taxpayer has
previously made payments for that month to the Department in
excess of the minimum payments previously due as provided in
this Section. The Department shall make reasonable rules and
regulations to govern the quarter monthly payment amount and
quarter monthly payment dates for taxpayers who file on other
than a calendar monthly basis.
Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average
in excess of $25,000 per month during the preceding 2
complete calendar quarters, shall file a return with the
Department as required by Section 2f and shall make payments
to the Department on or before the 7th, 15th, 22nd and last
day of the month during which such liability is incurred. If
the month during which such tax liability is incurred began
prior to the effective date of this amendatory Act of 1985,
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or
after January 1, 1986, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding calendar year. If the month
during which such tax liability is incurred begins on or
after January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 26.25% of the taxpayer's liability for the same
calendar month of the preceding year. The amount of such
quarter monthly payments shall be credited against the final
tax liability of the taxpayer's return for that month filed
under this Section or Section 2f, as the case may be. Once
applicable, the requirement of the making of quarter monthly
payments to the Department pursuant to this paragraph shall
continue until such taxpayer's average monthly prepaid tax
collections during the preceding 2 complete calendar quarters
is $25,000 or less. If any such quarter monthly payment is
not paid at the time or in the amount required, the taxpayer
shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously
made payments for that month in excess of the minimum
payments previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment.
The credit evidenced by such credit memorandum may be
assigned by the taxpayer to a similar taxpayer under this
Act, the Use Tax Act, the Service Occupation Tax Act or the
Service Use Tax Act, in accordance with reasonable rules and
regulations to be prescribed by the Department. If no such
request is made, the taxpayer may credit such excess payment
against tax liability subsequently to be remitted to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act or the Service Use Tax Act, in accordance
with reasonable rules and regulations prescribed by the
Department. If the Department subsequently determined that
all or any part of the credit taken was not actually due to
the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
shall be reduced by 2.1% or 1.75% of the difference between
the credit taken and that actually due, and that taxpayer
shall be liable for penalties and interest on such
difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund, a special fund
in the State treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax on
sales of food for human consumption which is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes and needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund, a
special fund in the State treasury which is hereby created,
4% of the net revenue realized for the preceding month from
the 6.25% general rate.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to this Act, Section 9 of the Use Tax Act, Section 9 of the
Service Use Tax Act, and Section 9 of the Service Occupation
Tax Act, such Acts being hereinafter called the "Tax Acts"
and such aggregate of 2.2% or 3.8%, as the case may be, of
moneys being hereinafter called the "Tax Act Amount", and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall be less than the
Annual Specified Amount (as hereinafter defined), an amount
equal to the difference shall be immediately paid into the
Build Illinois Fund from other moneys received by the
Department pursuant to the Tax Acts; the "Annual Specified
Amount" means the amounts specified below for fiscal years
1986 through 1993:
Fiscal Year Annual Specified Amount
1986 $54,800,000
1987 $76,650,000
1988 $80,480,000
1989 $88,510,000
1990 $115,330,000
1991 $145,470,000
1992 $182,730,000
1993 $206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994
and each fiscal year thereafter; and further provided, that
if on the last business day of any month the sum of (1) the
Tax Act Amount required to be deposited into the Build
Illinois Bond Account in the Build Illinois Fund during such
month and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall
have been less than 1/12 of the Annual Specified Amount, an
amount equal to the difference shall be immediately paid into
the Build Illinois Fund from other moneys received by the
Department pursuant to the Tax Acts; and, further provided,
that in no event shall the payments required under the
preceding proviso result in aggregate payments into the Build
Illinois Fund pursuant to this clause (b) for any fiscal year
in excess of the greater of (i) the Tax Act Amount or (ii)
the Annual Specified Amount for such fiscal year. The
amounts payable into the Build Illinois Fund under clause (b)
of the first sentence in this paragraph shall be payable only
until such time as the aggregate amount on deposit under each
trust indenture securing Bonds issued and outstanding
pursuant to the Build Illinois Bond Act is sufficient, taking
into account any future investment income, to fully provide,
in accordance with such indenture, for the defeasance of or
the payment of the principal of, premium, if any, and
interest on the Bonds secured by such indenture and on any
Bonds expected to be issued thereafter and all fees and costs
payable with respect thereto, all as certified by the
Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the first sentence of this paragraph and shall reduce the
amount otherwise payable for such fiscal year pursuant to
that clause (b). The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and
charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of sums designated as
"Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 84,000,000
2003 89,000,000
2004 93,000,000
2005 97,000,000
2006 102,000,000
2007 and 106,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act, but not after fiscal year 2029.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photoprocessing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
State Treasury and 25% shall be reserved in a special account
and used only for the transfer to the Common School Fund as
part of the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the retailer's last
Federal income tax return. If the total receipts of the
business as reported in the Federal income tax return do not
agree with the gross receipts reported to the Department of
Revenue for the same period, the retailer shall attach to his
annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference. The retailer's
annual return to the Department shall also disclose the cost
of goods sold by the retailer during the year covered by such
return, opening and closing inventories of such goods for
such year, costs of goods used from stock or taken from stock
and given away by the retailer during such year, payroll
information of the retailer's business during such year and
any additional reasonable information which the Department
deems would be helpful in determining the accuracy of the
monthly, quarterly or annual returns filed by such retailer
as provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be
liable as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due
from such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction
of a month until such return is filed as required, the
penalty to be assessed and collected in the same manner
as any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer
shall be liable for a penalty as described in Section 3-4
of the Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The provisions of this Section concerning the filing of
an annual information return do not apply to a retailer who
is not required to file an income tax return with the United
States Government.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month;
except that this transfer shall not be made for the months
February through June, 1992. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail
in Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers
at the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions
or events, including any transient merchant as defined by
Section 2 of the Transient Merchant Act of 1987, is required
to file a report with the Department providing the name of
the merchant's business, the name of the person or persons
engaged in merchant's business, the permanent address and
Illinois Retailers Occupation Tax Registration Number of the
merchant, the dates and location of the event and other
reasonable information that the Department may require. The
report must be filed not later than the 20th day of the month
next following the month during which the event with retail
sales was held. Any person who fails to file a report
required by this Section commits a business offense and is
subject to a fine not to exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art
shows, flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report
of the amount of such sales to the Department and to make a
daily payment of the full amount of tax due. The Department
shall impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on
evidence that a substantial number of concessionaires or
other sellers who are not residents of Illinois will be
engaging in the business of selling tangible personal
property at retail at the exhibition or event, or other
evidence of a significant risk of loss of revenue to the
State. The Department shall notify concessionaires and other
sellers affected by the imposition of this requirement. In
the absence of notification by the Department, the
concessionaires and other sellers shall file their returns as
otherwise required in this Section.
(Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
1-1-99; 90-612, eff. 7-8-98.)
Section 30. The Motor Fuel Tax Act is amended by
changing Section 8 as follows:
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in Section 8a, all money
received by the Department under this Act, including payments
made to the Department by member jurisdictions participating
in the International Fuel Tax Agreement, shall be deposited
in a special fund in the State treasury, to be known as the
"Motor Fuel Tax Fund", and shall be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on
special fuel under paragraph (b) of Section 2 and Section 13a
of this Act shall be transferred to the State Construction
Account Fund in the State Treasury;
(b) $420,000 shall be transferred each month to the
State Boating Act Fund to be used by the Department of
Natural Resources for the purposes specified in Article X of
the Boat Registration and Safety Act;
(c) $2,250,000 $1,500,000 shall be transferred each
month to the Grade Crossing Protection Fund to be used as
follows: not less than $6,000,000 each fiscal year shall be
used for the construction or reconstruction of rail highway
grade separation structures; beginning with fiscal year 1997
and ending in fiscal year 1999, $1,500,000, and $750,000 in
fiscal year 2000 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall
be accounted for as part of the rail carrier portion of such
funds and shall be used to pay the cost of administration of
the Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to
be used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the
interest of the public in the use of highways, roads or
streets in the county highway system, township and district
road system or municipal street system as defined in the
Illinois Highway Code, as the same may from time to time be
amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access
to property or improvement of any grade crossing including
the necessary highway approaches thereto of any railroad
across the highway or public road, as provided for in and in
accordance with Section 18c-7401 of the Illinois Vehicle
Code. In entering orders for projects for which payments
from the Grade Crossing Protection Fund will be made, the
Commission shall account for expenditures authorized by the
orders on a cash rather than an accrual basis. For purposes
of this requirement an "accrual basis" assumes that the total
cost of the project is expended in the fiscal year in which
the order is entered, while a "cash basis" allocates the cost
of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection,
the Illinois Commerce Commission shall develop annual and
5-year project plans of rail crossing capital improvements
that will be paid for with moneys from the Grade Crossing
Protection Fund. The annual project plan shall identify
projects for the succeeding fiscal year and the 5-year
project plan shall identify projects for the 5 directly
succeeding fiscal years. The Commission shall submit the
annual and 5-year project plans for this Fund to the
Governor, the President of the Senate, the Senate Minority
Leader, the Speaker of the Senate of Representatives, and the
Minority Leader of the Senate of Representatives on the first
Wednesday in April of each year;
(d) of the amount remaining after allocations provided
for in subsections (a), (b) and (c), a sufficient amount
shall be reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation
in performing its duties imposed by the Illinois Highway
Code for supervising the use of motor fuel tax funds
apportioned to municipalities, counties and road
districts;
(3) refunds provided for in Section 13 of this Act
and under the terms of the International Fuel Tax
Agreement referenced in Section 14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund to
the Vehicle Inspection Fund, and beginning July 1, 1994,
and until December 31, 2000, one-twelfth of $25,000,000
each month for the administration of the Vehicle
Emissions Inspection Law of 1995, to be transferred by
the State Comptroller and Treasurer from the Motor Fuel
Tax Fund into the Vehicle Inspection Fund;
(5) amounts ordered paid by the Court of Claims;
and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel
Tax Agreement. The Department shall certify these
amounts to the Comptroller by the 15th day of each month;
the Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c), and (d), the remaining amount
shall be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning
January 1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account
Fund, and
(B) 63% into the Road Fund, $1,250,000 of
which shall be reserved each month for the
Department of Transportation to be used in
accordance with the provisions of Sections 6-901
through 6-906 of the Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning
January 1, 2000, 54.4% shall be transferred to the
Department of Transportation to be distributed as
follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having
less than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall
be in accordance with any census taken by such municipality.
Any municipal census used in accordance with this Section
shall be certified to the Department of Transportation by the
clerk of such municipality, and the accuracy thereof shall be
subject to approval of the Department which may make such
corrections as it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of
the State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received
from the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such
report received from the Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year, no allocation shall be
made for any road district unless it levied a tax for road
and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any
such road district at a rate of not less than either .08% of
the value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied
and as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile
of road under the jurisdiction of the road district,
whichever is less. If any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied
in an amount which would require extension at a rate of not
less than .08% of the value of the taxable property thereof,
as equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. If a
township has transferred to the road and bridge fund money
which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring
extension at a rate of at least .08%, or, in DuPage County,
an amount equal to or greater than $12,000 per mile of road
under the jurisdiction of the road district, whichever is
less, such transfer, together with any such tax levy, shall
be deemed a proper compliance with this Section and shall
qualify the road district for an allotment under this
Section.
In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum
allowable amount after the imposition of the property tax
extension limitation. Any road district may in all
circumstances retain its entitlement to a motor fuel tax
allotment if it levied a road and bridge tax in an amount
that will require the extension of the tax against the
taxable property in the road district at a rate of not less
than 0.08% of the assessed value of the property, based upon
the assessment for the year immediately preceding the year in
which the tax was levied and as equalized by the Department
of Revenue or, in DuPage County, an amount equal to or
greater than $12,000 per mile of road under the jurisdiction
of the road district, whichever is less.
As used in this Section the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township
and district road system as defined in the Illinois Highway
Code. For the purposes of this Section, "road district" also
includes park districts, forest preserve districts and
conservation districts organized under Illinois law and
"township or district road" also includes such roads as are
maintained by park districts, forest preserve districts and
conservation districts. The Department of Transportation
shall determine the mileage of all township and district
roads for the purposes of making allotments and allocations
of motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the
allotment is made. The treasurer of the municipality or
county may invest these funds until their use is required and
the interest earned by these investments shall be limited to
the same uses as the principal funds.
(Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
9-16-98.)
Section 35. The Regional Transportation Authority Act is
amended by changing Sections 4.04, 4.09, 4.12, and 4.13 as
follows:
(70 ILCS 3615/4.04) (from Ch. 111 2/3, par. 704.04)
Sec. 4.04. Issuance and Pledge of Bonds and Notes.
(a) The Authority shall have the continuing power to
borrow money and to issue its negotiable bonds or notes as
provided in this Section. Unless otherwise indicated in this
Section, the term "notes" also includes bond anticipation
notes, which are notes which by their terms provide for their
payment from the proceeds of bonds thereafter to be issued.
Bonds or notes of the Authority may be issued for any or all
of the following purposes: to pay costs to the Authority or a
Service Board of constructing or acquiring any public
transportation facilities (including funds and rights
relating thereto, as provided in Section 2.05 of this Act);
to repay advances to the Authority or a Service Board made
for such purposes; to pay other expenses of the Authority or
a Service Board incident to or incurred in connection with
such construction or acquisition; to provide funds for any
transportation agency to pay principal of or interest or
redemption premium on any bonds or notes, whether as such
amounts become due or by earlier redemption, issued prior to
the date of this amendatory Act by such transportation agency
to construct or acquire public transportation facilities or
to provide funds to purchase such bonds or notes; and to
provide funds for any transportation agency to construct or
acquire any public transportation facilities, to repay
advances made for such purposes, and to pay other expenses
incident to or incurred in connection with such construction
or acquisition; and to provide funds for payment of
obligations, including the funding of reserves, under any
self-insurance plan or joint self-insurance pool or entity.
In addition to any other borrowing as may be authorized
by this Section, the Authority may issue its notes, from time
to time, in anticipation of tax receipts of the Authority or
of other revenues or receipts of the Authority, in order to
provide money for the Authority or the Service Boards to
cover any cash flow deficit which the Authority or a Service
Board anticipates incurring. Any such notes are referred to
in this Section as "Working Cash Notes". No Working Cash
Notes shall be issued for a term of longer than 18 months.
Proceeds of Working Cash Notes may be used to pay day to day
operating expenses of the Authority or the Service Boards,
consisting of wages, salaries and fringe benefits,
professional and technical services (including legal, audit,
engineering and other consulting services), office rental,
furniture, fixtures and equipment, insurance premiums, claims
for self-insured amounts under insurance policies, public
utility obligations for telephone, light, heat and similar
items, travel expenses, office supplies, postage, dues,
subscriptions, public hearings and information expenses, fuel
purchases, and payments of grants and payments under purchase
of service agreements for operations of transportation
agencies, prior to the receipt by the Authority or a Service
Board from time to time of funds for paying such expenses.
In addition to any Working Cash Notes that the Board of the
Authority may determine to issue, the Suburban Bus Board, the
Commuter Rail Board or the Board of the Chicago Transit
Authority may demand and direct that the Authority issue its
Working Cash Notes in such amounts and having such maturities
as the Service Board may determine.
Notwithstanding any other provision of this Act, any
amounts necessary to pay principal of and interest on any
Working Cash Notes issued at the demand and direction of a
Service Board or any Working Cash Notes the proceeds of which
were used for the direct benefit of a Service Board or any
other Bonds or Notes of the Authority the proceeds of which
were used for the direct benefit of a Service Board shall
constitute a reduction of the amount of the proceeds of any
tax imposed by the Authority under Sections 4.03 and 4.03.1
or any other funds provided by the Authority to that a
Service Board. The Authority shall, after deducting any
costs of issuance, tender the net proceeds of any Working
Cash Notes issued at the demand and direction of a Service
Board to such Service Board as soon as may be practicable
after the proceeds are received. The Authority may also
issue notes or bonds to pay, refund or redeem any of its
notes and bonds, including to pay redemption premiums or
accrued interest on such bonds or notes being renewed, paid
or refunded, and other costs in connection therewith. The
Authority may also utilize the proceeds of any such bonds or
notes to pay the legal, financial, administrative and other
expenses of such authorization, issuance, sale or delivery of
bonds or notes or to provide or increase a debt service
reserve fund with respect to any or all of its bonds or
notes. The Authority may also issue and deliver its bonds or
notes in exchange for any public transportation facilities,
(including funds and rights relating thereto, as provided in
Section 2.05 of this Act) or in exchange for outstanding
bonds or notes of the Authority, including any accrued
interest or redemption premium thereon, without advertising
or submitting such notes or bonds for public bidding.
(b) The ordinance providing for the issuance of any such
bonds or notes shall fix the date or dates of maturity, the
dates on which interest is payable, any sinking fund account
or reserve fund account provisions and all other details of
such bonds or notes and may provide for such covenants or
agreements necessary or desirable with regard to the issue,
sale and security of such bonds or notes. The rate or rates
of interest on its bonds or notes may be fixed or variable
and the Authority shall determine or provide for the
determination of the rate or rates of interest of its bonds
or notes issued under this Act in an ordinance adopted by the
Authority prior to the issuance thereof, none of which rates
of interest shall exceed that permitted in the Bond
Authorization Act "An Act to authorize public corporations to
issue bonds, other evidences of indebtedness and tax
anticipation warrants subject to interest rate limitations
set forth therein", approved May 26, 1970, as now or
hereafter amended. Interest may be payable annually or
semi-annually, or at such other times as are provided for by
the Board. Bonds and notes issued under this Section may be
issued as serial or term obligations, shall be of such
denomination or denominations and form, including interest
coupons to be attached thereto, be executed in such manner,
shall be payable at such place or places and bear such date
as the Authority shall fix by the ordinance authorizing such
bond or note and shall mature at such time or times, within a
period not to exceed forty years from the date of issue, and
may be redeemable prior to maturity with or without premium,
at the option of the Authority, upon such terms and
conditions as the Authority shall fix by the ordinance
authorizing the issuance of such bonds or notes. No bond
anticipation note or any renewal thereof shall mature at any
time or times exceeding 5 years from the date of the first
issuance of such note. The Authority may provide for the
registration of bonds or notes in the name of the owner as to
the principal alone or as to both principal and interest,
upon such terms and conditions as the Authority may
determine. The ordinance authorizing bonds or notes may
provide for the exchange of such bonds or notes which are
fully registered, as to both principal and interest, with
bonds or notes which are registerable as to principal only.
All bonds or notes issued under this Section by the Authority
other than those issued in exchange for property or for bonds
or notes of the Authority shall be sold at a price which may
be at a premium or discount but such that the interest cost
(excluding any redemption premium) to the Authority of the
proceeds of an issue of such bonds or notes, computed to
stated maturity according to standard tables of bond values,
shall not exceed that permitted in the Bond Authorization Act
"An Act to authorize public corporations to issue bonds,
other evidences of indebtedness and tax anticipation warrants
subject to interest rate limitations set forth therein",
approved May 26, 1970, as now or hereafter amended. Such
bonds or notes shall be sold at such time or times and, until
January 1, 1995, in such manner as the Authority shall
determine. The Authority shall notify the Bureau of the
Budget and the State Comptroller at least 30 days before any
bond sale and shall file with the Bureau of the Budget and
the State Comptroller a certified copy of any ordinance
authorizing the issuance of bonds at or before the issuance
of the bonds. After December 31, 1994, any such bonds or
notes shall be sold to the highest and best bidder on sealed
bids as the Authority shall deem. As such bonds or notes are
to be sold the Authority shall advertise for proposals to
purchase the bonds or notes which advertisement shall be
published at least once in a daily newspaper of general
circulation published in the metropolitan region at least 10
days before the time set for the submission of bids. The
Authority shall have the right to reject any or all bids.
Notwithstanding any other provisions of this Section, Working
Cash Notes or bonds or notes to provide funds for
self-insurance or a joint self-insurance pool or entity may
be sold either upon competitive bidding or by negotiated sale
(without any requirement of publication of intention to
negotiate the sale of such Notes), as the Board shall
determine by ordinance adopted with the affirmative votes of
at least 7 Directors. In case any officer whose signature
appears on any bonds, notes or coupons authorized pursuant to
this Section shall cease to be such officer before delivery
of such bonds or notes, such signature shall nevertheless be
valid and sufficient for all purposes, the same as if such
officer had remained in office until such delivery. Neither
the Directors of the Authority nor any person executing any
bonds or notes thereof shall be liable personally on any such
bonds or notes or coupons by reason of the issuance thereof.
(c) All bonds or notes of the Authority issued pursuant
to this Section shall be general obligations of the Authority
to which shall be pledged the full faith and credit of the
Authority, as provided in this Section. Such bonds or notes
shall be secured as provided in the authorizing ordinance,
which may, notwithstanding any other provision of this Act,
include in addition to any other security, a specific pledge
or assignment of and lien on or security interest in any or
all tax receipts of the Authority and on any or all other
revenues or moneys of the Authority from whatever source,
which may by law be utilized for debt service purposes and a
specific pledge or assignment of and lien on or security
interest in any funds or accounts established or provided for
by the ordinance of the Authority authorizing the issuance of
such bonds or notes. Any such pledge, assignment, lien or
security interest for the benefit of holders of bonds or
notes of the Authority shall be valid and binding from the
time the bonds or notes are issued without any physical
delivery or further act, and shall be valid and binding as
against and prior to the claims of all other parties having
claims of any kind against the Authority or any other person
irrespective of whether such other parties have notice of
such pledge, assignment, lien or security interest. The
obligations of the Authority incurred pursuant to this
Section shall be superior to and have priority over any other
obligations of the Authority.
The Authority may provide in the ordinance authorizing
the issuance of any bonds or notes issued pursuant to this
Section for the creation of, deposits in, and regulation and
disposition of sinking fund or reserve accounts relating to
such bonds or notes. The ordinance authorizing the issuance
of any bonds or notes pursuant to this Section may contain
provisions as part of the contract with the holders of the
bonds or notes, for the creation of a separate fund to
provide for the payment of principal and interest on such
bonds or notes and for the deposit in such fund from any or
all the tax receipts of the Authority and from any or all
such other moneys or revenues of the Authority from whatever
source which may by law be utilized for debt service
purposes, all as provided in such ordinance, of amounts to
meet the debt service requirements on such bonds or notes,
including principal and interest, and any sinking fund or
reserve fund account requirements as may be provided by such
ordinance, and all expenses incident to or in connection with
such fund and accounts or the payment of such bonds or notes.
Such ordinance may also provide limitations on the issuance
of additional bonds or notes of the Authority. No such bonds
or notes of the Authority shall constitute a debt of the
State of Illinois. Nothing in this Act shall be construed to
enable the Authority to impose any ad valorem tax on
property.
(d) The ordinance of the Authority authorizing the
issuance of any bonds or notes may provide additional
security for such bonds or notes by providing for appointment
of a corporate trustee (which may be any trust company or
bank having the powers of a trust company within the state)
with respect to such bonds or notes. The ordinance shall
prescribe the rights, duties and powers of the trustee to be
exercised for the benefit of the Authority and the protection
of the holders of such bonds or notes. The ordinance may
provide for the trustee to hold in trust, invest and use
amounts in funds and accounts created as provided by the
ordinance with respect to the bonds or notes. The ordinance
may provide for the assignment and direct payment to the
trustee of any or all amounts produced from the sources
provided in Section 4.03 of this Act and provided in Section
6z-17 of "An Act in relation to State finance", approved June
10, 1919, as amended. Upon receipt of notice of any such
assignment, the Department of Revenue and the Comptroller of
the State of Illinois shall thereafter, notwithstanding the
provisions of Section 4.03 of this Act and Section 6z-17 of
"An Act in relation to State finance", approved June 10,
1919, as amended, provide for such assigned amounts to be
paid directly to the trustee instead of the Authority, all in
accordance with the terms of the ordinance making the
assignment. The ordinance shall provide that amounts so paid
to the trustee which are not required to be deposited, held
or invested in funds and accounts created by the ordinance
with respect to bonds or notes or used for paying bonds or
notes to be paid by the trustee to the Authority.
(e) Any bonds or notes of the Authority issued pursuant
to this Section shall constitute a contract between the
Authority and the holders from time to time of such bonds or
notes. In issuing any bond or note, the Authority may include
in the ordinance authorizing such issue a covenant as part of
the contract with the holders of the bonds or notes, that as
long as such obligations are outstanding, it shall make such
deposits, as provided in paragraph (c) of this Section. It
may also so covenant that it shall impose and continue to
impose taxes, as provided in Section 4.03 of this Act and in
addition thereto as subsequently authorized by law,
sufficient to make such deposits and pay the principal and
interest and to meet other debt service requirements of such
bonds or notes as they become due. A certified copy of the
ordinance authorizing the issuance of any such obligations
shall be filed at or prior to the issuance of such
obligations with the Comptroller of the State of Illinois and
the Illinois Department of Revenue.
(f) The State of Illinois pledges to and agrees with the
holders of the bonds and notes of the Authority issued
pursuant to this Section that the State will not limit or
alter the rights and powers vested in the Authority by this
Act so as to impair the terms of any contract made by the
Authority with such holders or in any way impair the rights
and remedies of such holders until such bonds and notes,
together with interest thereon, with interest on any unpaid
installments of interest, and all costs and expenses in
connection with any action or proceedings by or on behalf of
such holders, are fully met and discharged. In addition, the
State pledges to and agrees with the holders of the bonds and
notes of the Authority issued pursuant to this Section that
the State will not limit or alter the basis on which State
funds are to be paid to the Authority as provided in this
Act, or the use of such funds, so as to impair the terms of
any such contract. The Authority is authorized to include
these pledges and agreements of the State in any contract
with the holders of bonds or notes issued pursuant to this
Section.
(g)(1) Except as provided in subdivisions (g)(2) and
(g)(3) of Section 4.04 of this Act, the Authority shall not
at any time issue, sell or deliver any bonds or notes (other
than Working Cash Notes) pursuant to this Section 4.04 which
will cause it to have issued and outstanding at any time in
excess of $800,000,000 $500,000,000 of such bonds and notes
(other than Working Cash Notes). The Authority shall not at
any time issue, sell or deliver any Working Cash Notes
pursuant to this Section which will cause it to have issued
and outstanding at any time in excess of $100,000,000 of
Working Cash Notes. Bonds or notes which are being paid or
retired by such issuance, sale or delivery of bonds or notes,
and bonds or notes for which sufficient funds have been
deposited with the paying agency of such bonds or notes to
provide for payment of principal and interest thereon or to
provide for the redemption thereof, all pursuant to the
ordinance authorizing the issuance of such bonds or notes,
shall not be considered to be outstanding for the purposes of
the first two sentences of this subsection.
(2) In addition to the authority provided by paragraphs
paragraph (1) and (3), the Authority is authorized to issue,
sell and deliver bonds or notes for Strategic Capital
Improvement Projects approved pursuant to Section 4.13 as
follows:
$100,000,000 is authorized to be issued on or after
January 1, 1990;
an additional $100,000,000 is authorized to be issued on
or after January 1, 1991;
an additional $100,000,000 is authorized to be issued on
or after January 1, 1992;
an additional $100,000,000 is authorized to be issued on
or after January 1, 1993;
an additional $100,000,000 is authorized to be issued on
or after January 1, 1994; and
the aggregate total authorization of bonds and notes for
Strategic Capital Improvement Projects as of January 1, 1994,
shall be $500,000,000.
The Authority is also authorized to issue, sell, and
deliver bonds or notes in such amounts as are necessary to
provide for the refunding or advance refunding of bonds or
notes issued for Strategic Capital Improvement Projects under
this subdivision (g)(2), provided that no such refunding bond
or note shall mature later than the final maturity date of
the series of bonds or notes being refunded, and provided
further that the debt service requirements for such refunding
bonds or notes in the current or any future fiscal year shall
not exceed the debt service requirements for that year on the
refunded bonds or notes.
(3) In addition to the authority provided by paragraphs
(1) and (2), the Authority is authorized to issue, sell, and
deliver bonds or notes for Strategic Capital Improvement
Projects approved pursuant to Section 4.13 as follows:
$260,000,000 is authorized to be issued on or after
January 1, 2000;
an additional $260,000,000 is authorized to be issued on
or after January 1, 2001;
an additional $260,000,000 is authorized to be issued on
or after January 1, 2002;
an additional $260,000,000 is authorized to be issued on
or after January 1, 2003;
an additional $260,000,000 is authorized to be issued on
or after January 1, 2004; and
the aggregate total authorization of bonds and notes for
Strategic Capital Improvement Projects pursuant to this
paragraph (3) as of January 1, 2004 shall be $1,300,000,000.
The Authority is also authorized to issue, sell, and
deliver bonds or notes in such amounts as are necessary to
provide for the refunding or advance refunding of bonds or
notes issued for Strategic Capital Improvement projects under
this subdivision (g)(3), provided that no such refunding bond
or note shall mature later than the final maturity date of
the series of bonds or notes being refunded, and provided
further that the debt service requirements for such refunding
bonds or notes in the current or any future fiscal year shall
not exceed the debt service requirements for that year on the
refunded bonds or notes.
(h) The Authority, subject to the terms of any
agreements with noteholders or bond holders as may then
exist, shall have power, out of any funds available therefor,
to purchase notes or bonds of the Authority, which shall
thereupon be cancelled.
(i) In addition to any other authority granted by law,
the State Treasurer may, with the approval of the Governor,
invest or reinvest, at a price not to exceed par, any State
money in the State Treasury which is not needed for current
expenditures due or about to become due in Working Cash
Notes.
(Source: P.A. 86-16.)
(70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
Sec. 4.09. Public Transportation Fund and the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund.
(a) As soon as possible after the first day of each
month, beginning November 1, 1983, the Comptroller shall
order transferred and the Treasurer shall transfer from the
General Revenue Fund to a special fund in the State Treasury,
to be known as the "Public Transportation Fund" $9,375,000
for each month remaining in State fiscal year 1984. As soon
as possible after the first day of each month, beginning July
1, 1984, upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund an amount equal to 25% of the net
revenue, before the deduction of the serviceman and retailer
discounts pursuant to Section 9 of the Service Occupation Tax
Act and Section 3 of the Retailers' Occupation Tax Act,
realized from any tax imposed by the Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the amounts deposited
into the Regional Transportation Authority tax fund created
by Section 4.03 of this Act, from the County and Mass Transit
District Fund as provided in Section 6z-20 of the State
Finance Act and 25% of the amounts deposited into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund from the State and Local Sales Tax Reform
Fund as provided in Section 6z-17 of the State Finance Act.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to Sections 4.03 and 4.03.1
during the previous month from within the metropolitan
region, less the amount paid out during that same month as
refunds to taxpayers for overpayment of liability in the
metropolitan region under Sections 4.03 and 4.03.1.
(b) (1) All moneys deposited in the Public
Transportation Fund and the Regional Transportation
Authority Occupation and Use Tax Replacement Fund,
whether deposited pursuant to this Section or otherwise,
are allocated to the Authority. Pursuant to
appropriation, the Comptroller, as soon as possible after
each monthly transfer provided in this Section and after
each deposit into the Public Transportation Fund, shall
order the Treasurer to pay to the Authority out of the
Public Transportation Fund the amount so transferred or
deposited. Such amounts paid to the Authority may be
expended by it for its purposes as provided in this Act.
Subject to appropriation to the Department of
Revenue, the Comptroller, as soon as possible after each
deposit into the Regional Transportation Authority
Occupation and Use Tax Replacement Fund provided in this
Section and Section 6z-17 of the State Finance Act, shall
order the Treasurer to pay to the Authority out of the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund the amount so deposited. Such amounts
paid to the Authority may be expended by it for its
purposes as provided in this Act.
(2) Provided, however, no moneys deposited under
subsection (a) of this Section 4.09 shall be paid from
the Public Transportation Fund to the Authority or its
assignee for any fiscal year beginning after the
effective date of this amendatory Act of 1983 until the
Authority has certified to the Governor, the Comptroller,
and the Mayor of the City of Chicago that it has adopted
for that fiscal year a budget and financial plan meeting
the requirements in Section 4.01(b).
(c) In recognition of the efforts of the Authority to
enhance the mass transportation facilities under its control,
the State shall provide financial assistance ("Additional
State Assistance") in excess of the amounts transferred to
the Authority from the General Revenue Fund under subsection
(a) of this Section. Additional State Assistance provided in
any State fiscal year shall not exceed the actual debt
service payable by the Authority during that State fiscal
year on bonds or notes issued to finance Strategic Capital
Improvement Projects under Section 4.04 of this Act.
Additional State Assistance shall be calculated as provided
in subsection (d), but shall in no event exceed the following
specified amounts with respect to the following State fiscal
years:
1990 $5,000,000;
1991 $5,000,000;
1992 $10,000,000;
1993 $10,000,000;
1994 $20,000,000;
1995 $30,000,000;
1996 $40,000,000;
1997 $50,000,000;
1998 $55,000,000; and
each year thereafter $55,000,000.
(c-5) The State shall provide financial assistance
("Additional Financial Assistance") in addition to the
Additional State Assistance provided by subsection (c) and
the amounts transferred to the Authority from the General
Revenue Fund under subsection (a) of this Section.
Additional Financial Assistance provided by this subsection
shall be calculated as provided in subsection (d), but shall
in no event exceed the following specified amounts with
respect to the following State fiscal years:
2000 $0;
2001 $16,000,000;
2002 $35,000,000;
2003 $54,000,000;
2004 $73,000,000;
2005 $93,000,000; and
each year thereafter $100,000,000.
(d) Beginning with State fiscal year 1990 and continuing
for each State fiscal year thereafter, the Authority shall
annually certify to the State Comptroller and State
Treasurer, separately with respect to each of subdivisions
(g)(2) and (g)(3) of Section 4.04 of this Act, the following
amounts:
(1) The amount necessary and required, during the
State fiscal year with respect to which the certification
is made, to pay its obligations for debt service on all
outstanding bonds or notes for Strategic Capital
Improvement Projects issued by the Authority under
subdivisions (g)(2) and (g)(3) of Section 4.04 of this
Act. and
(2) An estimate of the amount necessary and
required to pay its obligations for debt service for any
bonds or notes for Strategic Capital Improvement Projects
which the Authority anticipates it will issue under
subdivisions (g)(2) and (g)(3) of Section 4.04 during
that State fiscal year.
(3) Its debt service savings during the preceding
State fiscal year from refunding or advance refunding of
bonds or notes issued under subdivisions (g)(2) and
(g)(3) of Section 4.04.
(4) The amount of interest, if any, earned by the
Authority during the previous State fiscal year on the
proceeds of bonds or notes issued pursuant to
subdivisions (g)(2) and (g)(3) of Section 4.04, other
than refunding or advance refunding bonds or notes.
The certification shall include a specific schedule of
debt service payments, including the date and amount of each
payment for all outstanding bonds or notes and an estimated
schedule of anticipated debt service for all bonds and notes
it intends to issue, if any, during that State fiscal year,
including the estimated date and estimated amount of each
payment.
Immediately, upon the issuance of bonds for which an
estimated schedule of debt service payments was prepared, the
Authority shall file an amended certification with respect to
item (2) above, to specify the actual schedule of debt
service payments, including the date and amount of each
payment, for the remainder of the State fiscal year.
On the first day of each month of the State fiscal year
in which there are bonds outstanding with respect to which
the certification is made, the State Comptroller shall order
transferred and the State Treasurer shall transfer from the
General Revenue Fund to the Public Transportation Fund the
Additional State Assistance and Additional Financial
Assistance in an amount equal to the aggregate of (i) (1)
one-twelfth of the sum of the amounts certified under items
(1) and (3) above less the amount certified under item (4)
above, plus (ii) amount required to pay debt service on bonds
and notes issued before the beginning of the State fiscal
year and (2) the amount required to pay debt service on bonds
and notes issued during the fiscal year, if any, divided by
the number of months remaining in the fiscal year after the
date of issuance, or some smaller portion as may be necessary
under, listed in subsection (c) or (c-5) of this Section for
the relevant State fiscal year, plus (iii) any cumulative
deficiencies in transfers for prior months, until an amount
equal to the sum of the amounts certified under items (1) and
(3) above, plus the actual debt service certified under item
(2) above, less the amount certified under item (4) above,
certified debt service for that State fiscal year on
outstanding bonds or notes for Strategic Capital Improvement
Projects issued by the Authority under Section 4.04 of this
Act has been transferred; except that these transfers are
subject to the following limits:.
(A) In no event shall the total transfers in any
State fiscal year relating to outstanding bonds and notes
issued by the Authority under subdivision (g)(2) of
Section 4.04 exceed the lesser of the annual maximum
amount amounts specified in subsection (c) or the sum of
the amounts certified under items (1) and (3) above, plus
the actual debt service certified under item (2) above,
less the amount certified under item (4) above, with
respect to those bonds and notes the total certified debt
service on outstanding bonds or notes for Strategic
Capital Improvement Projects issued by the Authority
under Section 4.04 of this Act.
(B) In no event shall the total transfers in any
State fiscal year relating to outstanding bonds and notes
issued by the Authority under subdivision (g)(3) of
Section 4.04 exceed the lesser of the annual maximum
amount specified in subsection (c-5) or the sum of the
amounts certified under items (1) and (3) above, plus the
actual debt service certified under item (2) above, less
the amount certified under item (4) above, with respect
to those bonds and notes.
The term "outstanding" does not include bonds or notes
for which refunding or advance refunding bonds or notes have
been issued.
(e) Neither Additional State Assistance nor Additional
Financial Assistance may not be pledged, either directly or
indirectly as general revenues of the Authority, as security
for any bonds issued by the Authority. The Authority may not
assign its right to receive Additional State Assistance or
Additional Financial Assistance, or direct payment of
Additional State Assistance or Additional Financial
Assistance, to a trustee or any other entity for the payment
of debt service on its bonds.
(f) The certification required under subsection (d) with
respect to outstanding bonds and notes of the Authority shall
be filed as early as practicable before the beginning of the
State fiscal year to which it relates. The certification
shall be revised as may be necessary to accurately state the
debt service requirements of the Authority.
(g) Within 6 months of the end of the 3 month period
ending December 31, 1983, and each fiscal year thereafter,
the Authority shall determine whether the aggregate of all
system generated revenues for public transportation in the
metropolitan region which is provided by, or under grant or
purchase of service contracts with, the Service Boards equals
50% of the aggregate of all costs of providing such public
transportation. "System generated revenues" include all the
proceeds of fares and charges for services provided,
contributions received in connection with public
transportation from units of local government other than the
Authority and from the State pursuant to subsection (9) of
Section 49.19 of the Civil Administrative Code of Illinois,
and all other revenues properly included consistent with
generally accepted accounting principles but may not include
the proceeds from any borrowing. "Costs" include all items
properly included as operating costs consistent with
generally accepted accounting principles, including
administrative costs, but do not include: depreciation;
payment of principal and interest on bonds, notes or other
evidences of obligations for borrowed money of the Authority;
payments with respect to public transportation facilities
made pursuant to subsection (b) of Section 2.20 2-20; any
payments with respect to rate protection contracts, credit
enhancements or liquidity agreements made under Section 4.14;
any other cost as to which it is reasonably expected that a
cash expenditure will not be made; costs up to $5,000,000
annually for passenger security including grants, contracts,
personnel, equipment and administrative expenses, except in
the case of the Chicago Transit Authority, in which case the
term does not include costs spent annually by that entity for
protection against crime as required by Section 27a of the
Metropolitan Transit Authority Act; or costs as exempted by
the Board for projects pursuant to Section 2.09 of this Act.
If said system generated revenues are less than 50% of said
costs, the Board shall remit an amount equal to the amount of
the deficit to the State. The Treasurer shall deposit any
such payment in the General Revenue Fund.
(h) If the Authority makes any payment to the State
under paragraph (g), the Authority shall reduce the amount
provided to a Service Board from funds transferred under
paragraph (a) in proportion to the amount by which that
Service Board failed to meet its required system generated
revenues recovery ratio. A Service Board which is affected by
a reduction in funds under this paragraph shall submit to the
Authority concurrently with its next due quarterly report a
revised budget incorporating the reduction in funds. The
revised budget must meet the criteria specified in clauses
(i) through (vi) of Section 4.11(b)(2). The Board shall
review and act on the revised budget as provided in Section
4.11(b)(3).
(Source: P.A. 86-16; 86-463; 86-928; 86-1028; 86-1481;
87-764; revised 10-31-98.)
(70 ILCS 3615/4.12) (from Ch. 111 2/3, par. 704.12)
Sec. 4.12. RTA Strategic Capital Improvement Program.
The program created by this amendatory Act of 1989 in
Sections 4.12 and 4.13 shall be known as the RTA Strategic
Capital Improvement Program (the "Strategic Capital
Improvement Program"). The Strategic Capital Improvement
Program will enhance the ability of the Authority to acquire,
repair or replace public transportation facilities in the
metropolitan region and shall be financed through the
issuance of bonds or notes authorized by this amendatory Act
of 1989 for Strategic Capital Improvement Projects under
Section 4.04 of this Act. The Program is intended as a
supplement to the ongoing capital development activities of
the Authority and the Service Boards financed with grants,
loans and other moneys made available by the federal
government or the State of Illinois. The Authority and the
Service Boards shall continue to seek, receive and expend all
available grants, loans and other moneys.
Any contracts for architectural or engineering services
for projects approved pursuant to Section 4.13 shall comply
with the requirements set forth in "An Act concerning
municipalities, counties and other political subdivisions",
as now or hereafter amended.
(Source: P.A. 86-16.)
(70 ILCS 3615/4.13) (from Ch. 111 2/3, par. 704.13)
Sec. 4.13. Annual Capital Improvement Plan.
(a) With respect to each calendar year, the Authority
shall prepare as part of its Five Year Program an Annual
Capital Improvement Plan (the "Plan") which shall describe
its intended development and implementation of the Strategic
Capital Improvement Program. The Plan shall include the
following information:
(i) a list of projects for which approval is sought
from the Governor, with a description of each project
stating at a minimum the project cost, its category, its
location and the entity responsible for its
implementation;
(ii) a certification by the Authority that the
Authority and the Service Boards have applied for all
grants, loans and other moneys made available by the
federal government or the State of Illinois during the
preceding federal and State fiscal years for financing
its capital development activities;
(iii) a certification that, as of September 30 of
the preceding calendar year or any later date, the
balance of all federal capital grant funds and all other
funds to be used as matching funds therefor which were
committed to or possessed by the Authority or a Service
Board but which had not been obligated was less than
$350,000,000, or a greater amount as authorized in
writing by the Governor (for purposes of this subsection
(a), "obligated" means committed to be paid by the
Authority or a Service Board under a contract with a
nongovernmental entity in connection with the performance
of a project or committed under a force account plan
approved by the federal government);
(iv) a certification that the Authority has adopted
a balanced budget with respect to such calendar year
under Section 4.01 of this Act;
(v) a schedule of all bonds or notes previously
issued for Strategic Capital Improvement Projects and all
debt service payments to be made with respect to all such
bonds and the estimated additional debt service payments
through June 30 of the following calendar year expected
to result from bonds to be sold prior thereto;
(vi) a long-range summary of the Strategic Capital
Improvement Program describing the projects to be funded
through the Program with respect to project cost,
category, location, and implementing entity, and
presenting a financial plan including an estimated time
schedule for obligating funds for the performance of
approved projects, issuing bonds, expending bond proceeds
and paying debt service throughout the duration of the
Program; and
(vii) the source of funding for each project in the
Plan. For any project for which full funding has not yet
been secured and which is not subject to a federal full
funding contract, the Authority must identify
alternative, dedicated funding sources available to
complete the project. The Governor may waive this
requirement on a project by project basis.
(b) The Authority shall submit the Plan with respect to
any calendar year to the Governor on or before January 15 of
that year, or as soon as possible thereafter; provided,
however, that the Plan shall be adopted on the affirmative
votes of 9 of the then Directors. The Plan may be revised or
amended at any time, but any revision in the projects
approved shall require the Governor's approval.
(c) The Authority shall seek approval from the Governor
only through the Plan or an amendment thereto. The Authority
shall not request approval of the Plan from the Governor in
any calendar year in which it is unable to make the
certifications required under items (ii), (iii) and (iv) of
subsection (a). In no event shall the Authority seek
approval of the Plan from the Governor for projects in an
aggregate amount exceeding the authorization for bonds or
notes for Strategic Capital Improvement Projects issued under
Section 4.04 of this Act.
(d) The Governor may approve the Plan for which approval
is requested. The Governor's approval is limited to the
amount of the project cost stated in the Plan. The Governor
shall not approve the Plan in a calendar year if the
Authority is unable to make the certifications required under
items (ii), (iii) and (iv) of subsection (a). In no event
shall the Governor approve the Plan for projects in an
aggregate amount exceeding the authorization for bonds or
notes for Strategic Capital Improvement Projects issued under
Section 4.04 of this Act.
(e) With respect to capital improvements, only those
capital improvements which are in a Plan approved by the
Governor shall be financed with the proceeds of bonds or
notes issued for Strategic Capital Improvement Projects.
(f) Before the Authority or a Service Board obligates
any funds for a project for which the Authority or Service
Board intends to use the proceeds of bonds or notes for
Strategic Capital Improvement Projects, but which project is
not included in an approved Plan, the Authority must notify
the Governor of the intended obligation. No project costs
incurred prior to approval of the Plan including that project
may be paid from the proceeds of bonds or notes for Strategic
Capital Improvement Projects issued under Section 4.04 of
this Act.
(Source: P.A. 86-16.)
Section 38. The Illinois Highway Code is amended by
adding Section 4-410 as follows:
(605 ILCS 5/4-410 new)
Sec. 4-410. Demonstration project. The Department shall
implement a demonstration project, under which 20 of the
contracts arising out of the Department's 5-year project
program for fiscal years 2000 through 2004 shall have a
performance-based warranty of at least 5 years, and 10 of
those contracts shall be designed for a 30-year life cycle.
Section 40. The Illinois Vehicle Code is amended by
changing Sections 2-119, 2-123, 3-305, 3-403, 3-607, 3-619,
3-804, 3-804.02, 3-805, 3-806, 3-806.1, 3-806.3, 3-807,
3-808, 3-809, 3-809.1, 3-810, 3-811, 3-812, 3-814, 3-814.1,
3-815, 3-818, 3-819, 3-820, and 3-821 and adding Section
3-824.5 as follows:
(625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119)
Sec. 2-119. Disposition of fees and taxes.
(a) All moneys received from Salvage Certificates shall
be deposited in the Common School Fund in the State Treasury.
(b) Beginning January 1, 1990 and concluding December
31, 1994, of the money collected for each certificate of
title, duplicate certificate of title and corrected
certificate of title, $0.50 shall be deposited into the Used
Tire Management Fund. Beginning January 1, 1990 and
concluding December 31, 1994, of the money collected for each
certificate of title, duplicate certificate of title and
corrected certificate of title, $1.50 shall be deposited in
the Park and Conservation Fund.
Beginning January 1, 1995, of the money collected for
each certificate of title, duplicate certificate of title and
corrected certificate of title, $2 shall be deposited in the
Park and Conservation Fund. The moneys deposited in the Park
and Conservation Fund pursuant to this Section shall be used
for the acquisition and development of bike paths as provided
for in Section 63a36 of the Civil Administrative Code of
Illinois.
Beginning January 1, 2000 and continuing through December
31, 2004, of the moneys collected for each certificate of
title, duplicate certificate of title, and corrected
certificate of title, $48 shall be deposited into the Road
Fund and $4 shall be deposited into the Motor Vehicle License
Plate Fund, except that if the balance in the Motor Vehicle
License Plate Fund exceeds $40,000,000 on the last day of a
calendar month, then during the next calendar month the $4
shall instead be deposited into the Road Fund.
Beginning January 1, 2005, of the moneys collected for
each certificate of title, duplicate certificate of title,
and corrected certificate of title, $52 shall be deposited
into the Road Fund.
Except as otherwise provided in this Code, all remaining
moneys collected for certificates of title, and all moneys
collected for filing of security interests, shall be placed
in the General Revenue Fund in the State Treasury.
(c) All moneys collected for that portion of a driver's
license fee designated for driver education under Section
6-118 shall be placed in the Driver Education Fund in the
State Treasury.
(d) Beginning January 1, 1999, of the monies collected
as a registration fee for each motorcycle, motor driven cycle
and motorized pedalcycle, 27% of each annual registration fee
for such vehicle and 27% of each semiannual registration fee
for such vehicle is deposited in the Cycle Rider Safety
Training Fund.
(e) Of the monies received by the Secretary of State as
registration fees or taxes or as payment of any other fee, as
provided in this Act, except fees received by the Secretary
under paragraph (7) of subsection (b) of Section 5-101 and
Section 5-109 of this Code, 37% shall be deposited into the
State Construction Fund.
(f) Of the total money collected for a CDL instruction
permit or original or renewal issuance of a commercial
driver's license (CDL) pursuant to the Uniform Commercial
Driver's License Act (UCDLA), $6 of the total fee for an
original or renewal CDL, and $6 of the total CDL instruction
permit fee when such permit is issued to any person holding a
valid Illinois driver's license, shall be paid into the
CDLIS/AAMVAnet Trust Fund (Commercial Driver's License
Information System/American Association of Motor Vehicle
Administrators network Trust Fund) and shall be used for the
purposes provided in Section 6z-23 of the State Finance Act.
(g) All remaining moneys received by the Secretary of
State as registration fees or taxes or as payment of any
other fee, as provided in this Act, except fees received by
the Secretary under paragraph (7) of subsection (b) of
Section 5-101 and Section 5-109 of this Code, shall be
deposited in the Road Fund in the State Treasury. Moneys in
the Road Fund shall be used for the purposes provided in
Section 8.3 of the State Finance Act.
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) There is created in the State Treasury a special
fund to be known as the Secretary of State Special License
Plate Fund. Money deposited into the Fund shall, subject to
appropriation, be used by the Office of the Secretary of
State (i) to help defray plate manufacturing and plate
processing costs for the issuance and, when applicable,
renewal of any new or existing special registration plates
authorized under this Code and (ii) for grants made by the
Secretary of State to benefit Illinois Veterans Home
libraries.
On or before October 1, 1995, the Secretary of State
shall direct the State Comptroller and State Treasurer to
transfer any unexpended balance in the Special Environmental
License Plate Fund, the Special Korean War Veteran License
Plate Fund, and the Retired Congressional License Plate Fund
to the Secretary of State Special License Plate Fund.
(l) The Motor Vehicle Review Board Fund is created as a
special fund in the State Treasury. Moneys deposited into
the Fund under paragraph (7) of subsection (b) of Section
5-101 and Section 5-109 shall, subject to appropriation, be
used by the Office of the Secretary of State to administer
the Motor Vehicle Review Board, including without limitation
payment of compensation and all necessary expenses incurred
in administering the Motor Vehicle Review Board under the
Motor Vehicle Franchise Act.
(m) Effective July 1, 1996, there is created in the
State Treasury a special fund to be known as the Family
Responsibility Fund. Moneys deposited into the Fund shall,
subject to appropriation, be used by the Office of the
Secretary of State for the purpose of enforcing the Family
Financial Responsibility Law.
(n) The Illinois Fire Fighters' Memorial Fund is created
as a special fund in the State Treasury. Moneys deposited
into the Fund shall, subject to appropriation, be used by the
Office of the State Fire Marshal for construction of the
Illinois Fire Fighters' Memorial to be located at the State
Capitol grounds in Springfield, Illinois. Upon the
completion of the Memorial, the Office of the State Fire
Marshal shall certify to the State Treasurer that
construction of the Memorial has been completed.
(o) Of the money collected for each certificate of title
for all-terrain vehicles and off-highway motorcycles, $17
shall be deposited into the Off-Highway Vehicle Trails Fund.
(Source: P.A. 89-92, eff. 7-1-96; 89-145, eff. 7-14-95;
89-282, eff. 8-10-95; 89-612, eff. 8-9-96; 89-626, eff.
8-9-96; 89-639, eff. 1-1-97; 90-14, eff. 7-1-97; 90-287, eff.
1-1-98; 90-622, eff. 1-1-99.)
(625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
Sec. 2-123. Sale and Distribution of Information.
(a) Except as otherwise provided in this Section, the
Secretary may make the driver's license, vehicle and title
registration lists, in part or in whole, and any statistical
information derived from these lists available to local
governments, elected state officials, state educational
institutions, public libraries and all other governmental
units of the State and Federal Government requesting them for
governmental purposes. The Secretary shall require any such
applicant for services to pay for the costs of furnishing
such services and the use of the equipment involved, and in
addition is empowered to establish prices and charges for the
services so furnished and for the use of the electronic
equipment utilized.
(b) The Secretary is further empowered to and he may, in
his discretion, furnish to any applicant, other than listed
in subsection (a) of this Section, vehicle or driver data on
a computer tape, disk, or printout at a fixed fee of $250
$200 in advance and require in addition a further sufficient
deposit based upon the Secretary of State's estimate of the
total cost of the information requested and a charge of $25
$20 per 1,000 units or part thereof identified or the actual
cost, whichever is greater. The Secretary is authorized to
refund any difference between the additional deposit and the
actual cost of the request. This service shall not be in
lieu of an abstract of a driver's record nor of a title or
registration search. The information sold pursuant to this
subsection shall be the entire vehicle or driver data list,
or part thereof.
(c) Secretary of State may issue registration lists.
The Secretary of State shall compile and publish, at least
annually, a list of all registered vehicles. Each list of
registered vehicles shall be arranged serially according to
the registration numbers assigned to registered vehicles and
shall contain in addition the names and addresses of
registered owners and a brief description of each vehicle
including the serial or other identifying number thereof.
Such compilation may be in such form as in the discretion of
the Secretary of State may seem best for the purposes
intended.
(d) The Secretary of State shall furnish no more than 2
current available lists of such registrations to the sheriffs
of all counties and to the chiefs of police of all cities and
villages and towns of 2,000 population and over in this State
at no cost. Additional copies may be purchased at the fee of
$500 $400 each or at the cost of producing the list as
determined by the Secretary of State.
(e) The Secretary of State shall upon written request
and the payment of the fee of $500 $400 furnish the current
available list of such motor vehicle registrations to any
person so long as the supply of available registration lists
shall last.
(e-1) Commercial purchasers of driver and vehicle record
databases shall enter into a written agreement with the
Secretary of State that includes disclosure of the commercial
use of the intended purchase. Affected drivers, vehicle
owners, or registrants may request that their personally
identifiable information not be used for commercial
solicitation purposes.
(f) Title or registration search and certification
thereof - Fee. The Secretary of State shall make a title or
registration search of the records of his office and a
written report on the same for any person, upon written
application of such person, accompanied by a fee of $5 $4 for
each registration or title search. No fee shall be charged
for a title or registration search, or for the certification
thereof requested by a government agency.
The Secretary of State shall certify a title or
registration record upon written request. The fee for
certification shall be $5 $4 in addition to the fee required
for a title or registration search. Certification shall be
made under the signature of the Secretary of State and shall
be authenticated by Seal of the Secretary of State.
The Secretary of State may notify the vehicle owner or
registrant of the request for purchase of his title or
registration information as the Secretary deems appropriate.
The vehicle owner or registrant residence address and
other personally identifiable information on the record shall
not be disclosed. This nondisclosure shall not apply to
requests made by law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, other business
entities for purposes consistent with the Illinois Vehicle
Code, the vehicle owner or registrant, or other entities as
the Secretary may exempt by rule and regulation. This
information may be withheld from the entities listed above,
except law enforcement and government agencies upon
presentation of a valid court order of protection for the
duration of the order.
No information shall be released to the requestor until
expiration of a 10 day period. This 10 day period shall not
apply to requests for information made by law enforcement
officials, government agencies, financial institutions,
attorneys, insurers, employers, automobile associated
businesses, persons licensed as a private detective or firms
licensed as a private detective agency under the Private
Detective, Private Alarm, and Private Security Act of 1983,
who are employed by or are acting on behalf of law
enforcement officials, government agencies, financial
institutions, attorneys, insurers, employers, automobile
associated businesses, and other business entities for
purposes consistent with the Illinois Vehicle Code, the
vehicle owner or registrant or other entities as the
Secretary may exempt by rule and regulation.
Any misrepresentation made by a requestor of title or
vehicle information shall be punishable as a petty offense,
except in the case of persons licensed as a private detective
or firms licensed as a private detective agency which shall
be subject to disciplinary sanctions under Section 22 or 25
of the Private Detective, Private Alarm, and Private Security
Act of 1983.
(g) 1. The Secretary of State may, upon receipt of a
written request and a fee of $6 $5, furnish to the person
or agency so requesting a driver's record. Such document
may include a record of: current driver's license
issuance information, except that the information on
judicial driving permits shall be available only as
otherwise provided by this Code; convictions; orders
entered revoking, suspending or cancelling a driver's
license or privilege; and notations of accident
involvement. All other information, unless otherwise
permitted by this Code, shall remain confidential.
2. The Secretary of State may certify an abstract
of a driver's record upon written request therefor.
Such certification shall be made under the signature of
the Secretary of State and shall be authenticated by the
Seal of his office.
3. All requests for driving record information
shall be made in a manner prescribed by the Secretary.
The Secretary of State may notify the affected
driver of the request for purchase of his driver's record
as the Secretary deems appropriate.
The affected driver residence address and other
personally identifiable information on the record shall
not be disclosed. This nondisclosure shall not apply to
requests made by law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, other
business entities for purposes consistent with the
Illinois Vehicle Code, the affected driver, or other
entities as the Secretary may exempt by rule and
regulation. This information may be withheld from the
entities listed above, except law enforcement and
government agencies, upon presentation of a valid court
order of protection for the duration of the order.
No information shall be released to the requester
until expiration of a 10 day period. This 10 day period
shall not apply to requests for information made by law
enforcement officials, government agencies, financial
institutions, attorneys, insurers, employers, automobile
associated businesses, persons licensed as a private
detective or firms licensed as a private detective agency
under the Private Detective, Private Alarm, and Private
Security Act of 1983, who are employed by or are acting
on behalf of law enforcement officials, government
agencies, financial institutions, attorneys, insurers,
employers, automobile associated businesses, and other
business entities for purposes consistent with the
Illinois Vehicle Code, the affected driver or other
entities as the Secretary may exempt by rule and
regulation.
Any misrepresentation made by a requestor of driver
information shall be punishable as a petty offense,
except in the case of persons licensed as a private
detective or firms licensed as a private detective agency
which shall be subject to disciplinary sanctions under
Section 22 or 25 of the Private Detective, Private Alarm,
and Private Security Act of 1983.
4. The Secretary of State may furnish without fee,
upon the written request of a law enforcement agency, any
information from a driver's record on file with the
Secretary of State when such information is required in
the enforcement of this Code or any other law relating to
the operation of motor vehicles, including records of
dispositions; documented information involving the use of
a motor vehicle; whether such individual has, or
previously had, a driver's license; and the address and
personal description as reflected on said driver's
record.
5. Except as otherwise provided in this Section,
the Secretary of State may furnish, without fee,
information from an individual driver's record on file,
if a written request therefor is submitted by any public
transit system or authority, public defender, law
enforcement agency, a state or federal agency, or an
Illinois local intergovernmental association, if the
request is for the purpose of a background check of
applicants for employment with the requesting agency, or
for the purpose of an official investigation conducted by
the agency, or to determine a current address for the
driver so public funds can be recovered or paid to the
driver, or for any other lawful purpose.
The Secretary may also furnish the courts a copy of
an abstract of a driver's record, without fee, subsequent
to an arrest for a violation of Section 11-501 or a
similar provision of a local ordinance. Such abstract
may include records of dispositions; documented
information involving the use of a motor vehicle as
contained in the current file; whether such individual
has, or previously had, a driver's license; and the
address and personal description as reflected on said
driver's record.
6. Any certified abstract issued by the Secretary
of State or transmitted electronically by the Secretary
of State pursuant to this Section, to a court or on
request of a law enforcement agency, for the record of a
named person as to the status of the person's driver's
license shall be prima facie evidence of the facts
therein stated and if the name appearing in such abstract
is the same as that of a person named in an information
or warrant, such abstract shall be prima facie evidence
that the person named in such information or warrant is
the same person as the person named in such abstract and
shall be admissible for any prosecution under this Code
and be admitted as proof of any prior conviction or proof
of records, notices, or orders recorded on individual
driving records maintained by the Secretary of State.
7. Subject to any restrictions contained in the
Juvenile Court Act of 1987, and upon receipt of a proper
request and a fee of $6 $5, the Secretary of State shall
provide a driver's record to the affected driver, or the
affected driver's attorney, upon verification. Such
record shall contain all the information referred to in
paragraph 1 of this subsection (g) plus: any recorded
accident involvement as a driver; information recorded
pursuant to subsection (e) of Section 6-117 and paragraph
4 of subsection (a) of Section 6-204 of this Code. All
other information, unless otherwise permitted by this
Code, shall remain confidential.
(h) The Secretary shall not disclose social security
numbers except pursuant to a written request by, or with the
prior written consent of, the individual except to: (1) to
officers and employees of the Secretary who have a need to
know the social security numbers in performance of their
official duties, (2) to law enforcement officials for a
lawful, civil or criminal law enforcement investigation, and
if the head of the law enforcement agency has made a written
request to the Secretary specifying the law enforcement
investigation for which the social security numbers are being
sought, (3) to the United States Department of
Transportation, or any other State, pursuant to the
administration and enforcement of the Commercial Motor
Vehicle Safety Act of 1986, (4) pursuant to the order of a
court of competent jurisdiction, or (5) to the Department of
Public Aid for utilization in the child support enforcement
duties assigned to that Department under provisions of the
Public Aid Code after the individual has received advanced
meaningful notification of what redisclosure is sought by the
Secretary in accordance with the federal Privacy Act;
provided, the redisclosure shall not be authorized by the
Secretary prior to September 30, 1992.
(i) The Secretary of State is empowered to promulgate
rules and regulations to effectuate this Section.
(j) Medical statements or medical reports received in
the Secretary of State's Office shall be confidential. No
confidential information may be open to public inspection or
the contents disclosed to anyone, except officers and
employees of the Secretary who have a need to know the
information contained in the medical reports and the Driver
License Medical Advisory Board, unless so directed by an
order of a court of competent jurisdiction.
(k) All fees collected under this Section shall be paid
into the Road Fund of the State Treasury, except that $3 of
the $6 $5 fee for a driver's record shall be paid into the
Secretary of State Special Services Fund.
(l) The Secretary of State shall report his
recommendations to the General Assembly by January 1, 1993,
regarding the sale and dissemination of the information
maintained by the Secretary, including the sale of lists of
driver and vehicle records.
(m) Notations of accident involvement that may be
disclosed under this Section shall not include notations
relating to damage to a vehicle or other property being
transported by a tow truck. This information shall remain
confidential, provided that nothing in this subsection (m)
shall limit disclosure of any notification of accident
involvement to any law enforcement agency or official.
(n) Requests made by the news media for driver's
license, vehicle, or title registration information may be
furnished without charge or at a reduced charge, as
determined by the Secretary, when the specific purpose for
requesting the documents is deemed to be in the public
interest. Waiver or reduction of the fee is in the public
interest if the principal purpose of the request is to access
and disseminate information regarding the health, safety, and
welfare or the legal rights of the general public and is not
for the principal purpose of gaining a personal or commercial
benefit.
(Source: P.A. 89-503, eff. 7-1-96; 90-144, eff. 7-23-97;
90-330, eff. 8-8-97; 90-400, eff. 8-15-97; 90-655, eff.
7-30-98; revised 1-30-99.)
(625 ILCS 5/3-305) (from Ch. 95 1/2, par. 3-305)
Sec. 3-305. Inspection fee. The fee for the inspection
of a rebuilt vehicle shall be $94 $75. All such fees
received by the Secretary of State shall be deposited into
the Road Fund.
(Source: P.A. 84-1302; 84-1304.)
(625 ILCS 5/3-403) (from Ch. 95 1/2, par. 3-403)
Sec. 3-403. Trip and Short-term permits.
(a) The Secretary of State may issue a short-term permit
to operate a nonregistered first or second division vehicle
within the State of Illinois for a period of not more than 5
days. Any second division vehicle operating on such permit
may operate only on empty weight. The fee for the short-term
permit shall be $6 $5.00.
This permit may also be issued to operate an unladen
registered vehicle which is suspended under the Vehicle
Emissions Inspection Law and allow it to be driven on the
roads and highways of the State in order to be repaired or
when travelling to and from an emissions inspection station.
(b) The Secretary of State may, subject to reciprocal
agreements, arrangements or declarations made or entered into
pursuant to Section 3-402, 3-402.4 or by rule, provide for
and issue registration permits for the use of Illinois
highways by vehicles of the second division on an occasional
basis or for a specific and special short-term use, in
compliance with rules and regulations promulgated by the
Secretary of State, and upon payment of the prescribed fee as
follows:
One-trip permits. A registration permit for one trip, or
one round-trip into and out of Illinois, for a period not to
exceed 72 consecutive hours or 3 calendar days may be
provided, for a fee as prescribed in Section 3-811.
One-Month permits. A registration permit for 30 days may
be provided for a fee of $13 $10 for registration plus 1/10
of the flat weight tax. The minimum fee for such permit
shall be $31 $25.
In-transit permits. A registration permit for one trip
may be provided for vehicles in transit by the driveaway or
towaway method and operated by a transporter in compliance
with the Illinois Motor Carrier of Property Law, for a fee as
prescribed in Section 3-811.
Illinois Temporary Apportionment Authorization Permits.
An apportionment authorization permit for forty-five days for
the immediate operation of a vehicle upon application for and
prior to receiving apportioned credentials or interstate
credentials from the State of Illinois. The fee for such
permit shall be $3 $2.
Illinois Temporary Prorate Authorization Permit. A
prorate authorization permit for forty-five days for the
immediate operation of a vehicle upon application for and
prior to receiving prorate credentials or interstate
credentials from the State of Illinois. The fee for such
permit shall be $3 $2.
(c) The Secretary of State shall promulgate by such rule
or regulation, schedules of fees and taxes for such permits
and in computing the amount or amounts due, may round off
such amount to the nearest full dollar amount.
(d) The Secretary of State shall further prescribe the
form of application and permit and may require such
information and data as necessary and proper, including
confirming the status or identity of the applicant and the
vehicle in question.
(e) Rules or regulations promulgated by the Secretary of
State under this Section shall provide for reasonable and
proper limitations and restrictions governing the application
for and issuance and use of permits, and shall provide for
the number of permits per vehicle or per applicant, so as to
preclude evasion of annual registration requirements as may
be required by this Act.
(f) Any permit under this Section is subject to
suspension or revocation under this Act, and in addition, any
such permit is subject to suspension or revocation should the
Secretary of State determine that the vehicle identified in
any permit should be properly registered in Illinois. In the
event any such permit is suspended or revoked, the permit is
then null and void, may not be re-instated, nor is a refund
therefor available. The vehicle identified in such permit
may not thereafter be operated in Illinois without being
properly registered as provided in this Chapter.
(Source: P.A. 87-206; 88-415.)
(625 ILCS 5/3-607) (from Ch. 95 1/2, par. 3-607)
Sec. 3-607. Amateur Radio Operators. Amateur radio
operators may obtain the issuance of registration plates for
motor vehicles of the first division, and second division
motor vehicles under 8,000 pounds, corresponding to their
call letters, provided they make application therefor, which
is subject to the staggered registration system, prior to
October 1st of the final year of the current registration
plate term and pay an additional fee of $4 $3.00.
(Source: P.A. 84-1308.)
(625 ILCS 5/3-619) (from Ch. 95 1/2, par. 3-619)
Sec. 3-619. Sample Registration plates and stickers. The
Secretary of State, upon receipt of an application made on
the form prescribed by the Secretary, may issue to any law
enforcement agency in this State, or to any authorized agency
of any foreign jurisdiction, or to any motion picture or
television industry, one or more Sample Registration Plates
and stickers. The design of such plates and stickers shall
be wholly within the discretion of the Secretary, and shall
be issued without charge. The Secretary of State, upon
receipt of an application made on the form prescribed by the
Secretary, may issue to any other individual one or more
Sample Registration Plates and stickers for a fee of $4 $3.00
for each Sample Registration Plate and sticker.
(Source: P.A. 85-951.)
(625 ILCS 5/3-804) (from Ch. 95 1/2, par. 3-804)
Sec. 3-804. Antique vehicles.
(a) The owner of an antique vehicle may register such
vehicle for a fee not to exceed $13 $10 for a 2-year antique
plate. The application for registration must be accompanied
by an affirmation of the owner that such vehicle will be
driven on the highway only for the purpose of going to and
returning from an antique auto show or an exhibition, or for
servicing or demonstration and also affirming that the
mechanical condition, physical condition, brakes, lights,
glass and appearance of such vehicle is the same or as safe
as originally equipped. The Secretary may, in his discretion
prescribe that antique vehicle plates be issued for a
definite or an indefinite term, such term to correspond to
the term of registration plates issued generally, as provided
in Section 3-414.1. In no event may the registration fee for
antique vehicles exceed $6 $5 per registration year. Any
person requesting antique plates under this Section may also
apply to have vanity or personalized plates as provided under
Section 3-405.1.
(b) Any person who is the registered owner of an antique
vehicle may display a historical license plate from or
representing the model year of the vehicle, furnished by such
person, in lieu of the current and valid Illinois antique
vehicle plates issued thereto, provided that valid and
current Illinois antique vehicle plates and registration card
issued to such antique vehicle are simultaneously carried
within such vehicle and are available for inspection.
(Source: P.A. 86-480.)
(625 ILCS 5/3-804.02) (from Ch. 95 1/2, par. 3-804.02)
Sec. 3-804.02. Commuter Vans. The owner of a commuter
van may register such van for an annual fee not to exceed $63
$50. The Secretary may prescribe that commuter van plates be
issued for an indefinite term, such term to correspond to the
term of registration plates issued generally. In no event
may the registration fee for commuter vans exceed $63 $50 per
registration year.
(Source: P.A. 90-89, eff. 1-1-98.)
(625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805)
Sec. 3-805. Electric vehicles. The owner of a motor
vehicle of the first division propelled by an electric engine
and not utilizing motor fuel, may register such vehicle for a
fee not to exceed $35 $28.00 for a 2-year registration
period. The Secretary may, in his discretion, prescribe that
electric vehicle registration plates be issued for an
indefinite term, such term to correspond to the term of
registration plates issued generally, as provided in Section
3-414.1. In no event may the registration fee for electric
vehicles exceed $18 $14 per registration year.
(Source: P.A. 89-245, eff. 1-1-96.)
(625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)
Sec. 3-806. Registration Fees; Motor Vehicles of the
First Division. Every owner of any other motor vehicle of the
first division, except as provided in Sections 3-804, 3-805,
3-806.3, and 3-808, and every second division vehicle
weighing 8,000 pounds or less, shall pay the Secretary of
State an annual registration fee at the following rates:
SCHEDULE OF REGISTRATION FEES
REQUIRED BY LAW
Beginning with the 1985 registration year
Reduced Fee
Annual On and After
Fee June 15
35 Horse Power and less $36 $18
Over 35 Horse Power 48 24
Reduced Fee
September 16
to March 31
Motorcycles, Motor Driven
Cycles and Pedalcycles 30 15
SCHEDULE OF REGISTRATION FEES
REQUIRED BY LAW
Beginning with the 1986 registration year
Reduced Fee
Annual On and After
Fee June 15
Motor vehicles of the first
division other than
Motorcycles, Motor Driven
Cycles and Pedalcycles $48 $24
Reduced Fee
September 16
to March 31
Motorcycles, Motor Driven
Cycles and Pedalcycles 30 15
SCHEDULE OF REGISTRATION FEES
REQUIRED BY LAW
Beginning with the 2001 registration year
Reduced Fee
Annual On and After
Fee June 15
Motor vehicles of the first
division other than
Motorcycles, Motor Driven
Cycles and Pedalcycles $78 $39
Reduced Fee
September 16
to March 31
Motorcycles, Motor Driven
Cycles and Pedalcycles 38 19
(Source: P.A. 89-245, eff. 1-1-96.)
(625 ILCS 5/3-806.1) (from Ch. 95 1/2, par. 3-806.1)
Sec. 3-806.1. Additional fees for vanity license plates.
In addition to the regular registration fee, an applicant
shall be charged $94 $75 for each set of vanity license
plates issued to a motor vehicle of the first division or a
motor vehicle of the second division registered at not more
than 8,000 pounds or to a recreational vehicle and $50 $40
for each set of vanity plates issued to a motorcycle. In
addition to the regular renewal fee, an applicant shall be
charged $13 $10 for the renewal of each set of vanity license
plates.
(Source: P.A. 86-480.)
(625 ILCS 5/3-806.3) (from Ch. 95 1/2, par. 3-806.3)
Sec. 3-806.3. Senior Citizens.
Commencing with the 1986 registration year and extending
through the 2000 registration year, the registration fee paid
by any vehicle owner who has claimed and received a grant
under the "Senior Citizens and Disabled Persons Property Tax
Relief and Pharmaceutical Assistance Act" or who is the
spouse of such a person shall be reduced by 50% for passenger
cars displaying standard multi-year registration plates
issued under Section 3-414.1, motor vehicles displaying
special registration plates issued under Section 3-616, motor
vehicles registered at 8,000 pounds or less under Section
3-815(a) and recreational vehicles registered at 8,000 pounds
or less under Section 3-815(b). Widows and widowers of
claimants shall also be entitled to the reduced registration
rate for the registration year in which the claimant was
eligible.
Commencing with the 2001 registration year, the
registration fee paid by any vehicle owner who has claimed
and received a grant under the "Senior Citizens and Disabled
Persons Property Tax Relief and Pharmaceutical Assistance
Act" or who is the spouse of such a person shall be $24
instead of the fee otherwise provided in this Code for
passenger cars displaying standard multi-year registration
plates issued under Section 3-414.1, motor vehicles
displaying special registration plates issued under Section
3-616, motor vehicles registered at 8,000 pounds or less
under Section 3-815(a) and recreational vehicles registered
at 8,000 pounds or less under Section 3-815(b). Widows and
widowers of claimants shall also be entitled to this reduced
registration fee for the registration year in which the
claimant was eligible.
No more than one reduced registration fee under this
Section shall be allowed during any 12 month period based on
the primary eligibility of any individual, whether such
reduced registration fee is allowed to the individual or to
the spouse, widow or widower of such individual. This
Section does The reduction shall not apply to the fee paid in
addition to the registration fee for motor vehicles
displaying personalized license plates under Section 3-806.1.
(Source: P.A. 86-444.)
(625 ILCS 5/3-807) (from Ch. 95 1/2, par. 3-807)
Sec. 3-807. Busses operating within Municipality;
Registration Fee. The registration fee of $13 $10 per 2-year
registration period shall be paid by the owners of 2 axle
motor vehicles which are designed and used as busses in a
public system for transporting more than 10 passengers, which
vehicles are used as common carriers in the general
transportation of passengers and not devoted to any
specialized purpose, and which operate entirely within the
territorial limits of a single municipality, or a single
municipality and municipalities contiguous thereto, or in a
close radius thereof, and whose operations are subject to the
regulations of the Illinois Commerce Commission. Owners of
such vehicles are exempt from paying either a flat weight tax
or mileage weight tax. There shall be no reduction in such
registration fee even though such registration is made after
the beginning of the registration period.
(Source: P.A. 83-12.)
(625 ILCS 5/3-808) (from Ch. 95 1/2, par. 3-808)
Sec. 3-808. Governmental and charitable vehicles;
Registration fees.
(a) A registration fee of $10 $8 per 2 year registration
period shall be paid by the owner in the following cases:
1. Vehicles operated exclusively as a school bus
for school purposes by any school district or any
religious or denominational institution, except that such
a school bus may be used by such a religious or
denominational institution for the transportation of
persons to or from any of its official activities.
2. Vehicles operated exclusively in a high school
driver training program by any school district or school
operated by a religious institution.
3. Rescue squad vehicles which are owned and
operated by a corporation or association organized and
operated not for profit for the purpose of conducting
such rescue operations.
4. Vehicles, used exclusively as school buses for
any school district, which are neither owned nor operated
by such district.
5. Charitable vehicles.
(b) Annual vehicle registration plates shall be issued,
at no charge, to the following:
1. Medical transport vehicles owned and operated by
the State of Illinois or by any State agency financed by
funds appropriated by the General Assembly.
2. Medical transport vehicles operated by or for
any county, township or municipal corporation.
(c) Ceremonial plates. Upon payment of a registration
fee of $78 $48 per 2-year registration period, the Secretary
of State shall issue registration plates to vehicles operated
exclusively for ceremonial purposes by any not-for-profit
veterans', fraternal, or civic organization. The Secretary
of State may prescribe that ceremonial vehicle registration
plates be issued for an indefinite term, that term to
correspond to the term of registration plates issued
generally, as provided in Section 3-414.1.
(d) In any event, any vehicle registered under this
Section used or operated for purposes other than those herein
prescribed shall be subject to revocation, and in that event,
the owner may be required to properly register such vehicle
under the provisions of this Code.
(e) As a prerequisite to registration under this
Section, the Secretary of State may require the vehicle
owners listed in subsection (a) of this Section who are
exempt from federal income taxation under subsection (c) of
Section 501 of the Internal Revenue Code of 1986, as now or
hereafter amended, to submit to him a determination letter,
ruling or other written evidence of tax exempt status issued
by the Internal Revenue Service. The Secretary may accept a
certified copy of the document issued by the Internal Revenue
Service as evidence of the exemption. The Secretary may
require documentation of eligibility under this Section to
accompany an application for registration.
(f) Special event plates. The Secretary of State may
issue registration plates in recognition or commemoration of
special events which promote the interests of Illinois
citizens. These plates shall be valid for no more than 60
days prior to the date of expiration. The Secretary shall
require the applicant for such plates to pay for the costs of
furnishing the plates.
Beginning July 1, 1991, all special event plates shall be
recorded in the Secretary of State's files for immediate
identification.
The Secretary of State, upon issuing a new series of
special event plates, shall notify all law enforcement
officials of the design and other special features of the
special plate series.
All special event plates shall indicate, in the lower
right corner, the date of expiration in characters no less
than 1/2 inch high.
(Source: P.A. 89-245, eff. 1-1-96; 89-564, eff. 7-26-96;
89-626, eff. 8-9-96; 90-89, eff. 1-1-98.)
(625 ILCS 5/3-809) (from Ch. 95 1/2, par. 3-809)
Sec. 3-809. Farm machinery, exempt vehicles and
fertilizer spreaders - registration fee.
(a) Vehicles of the second division having a corn
sheller, a well driller, hay press, clover huller, feed mixer
and unloader, or other farm machinery permanently mounted
thereon and used solely for transporting the same, farm wagon
type trailers having a fertilizer spreader attachment
permanently mounted thereon, having a gross weight of not to
exceed 36,000 pounds and used only for the transportation of
bulk fertilizer, and farm wagon type tank trailers of not to
exceed 2,000 gallons capacity, used during the liquid
fertilizer season as field-storage "nurse tanks" supplying
the fertilizer to a field applicator and moved on highways
only for bringing the fertilizer from a local source of
supply to farm or field or from one farm or field to another,
or used during the lime season and moved on the highways only
for bringing from a local source of supply to farm or field
or from one farm or field to another, shall be registered
upon the filing of a proper application and the payment of a
registration fee of $13 $10 per 2-year registration period.
This registration fee of $13 $10 shall be paid in full and
shall not be reduced even though such registration is made
after the beginning of the registration period.
(b) Vehicles exempt from registration under the
provisions of Section 3-402.A of this Act, as amended, except
those vehicles required to be registered under paragraph (c)
of this Section, may, at the option of the owner, be
identified as exempt vehicles by displaying registration
plates issued by the Secretary of State. The owner thereof
may apply for such registration plates upon the filing of a
proper application and the payment of a registration fee of
$13 $10, and this registration shall be valid for a 2 year
registration period. This $13 $10 fee shall be paid in full
and shall not be reduced even though the application is made
after the beginning of the registration period. The
application for and display of such registration plates for
identification purposes by vehicles exempt from registration
shall not be deemed as a waiver or recision of its exempt
status, nor make such vehicle subject to registration.
(c) Any single unit self-propelled agricultural
fertilizer implement, designed for both on and off road use,
equipped with flotation tires and otherwise specially adapted
for the application of plant food materials or agricultural
chemicals, desiring to be operated upon the highways ladened
with load shall be registered upon the filing of a proper
application and payment of a registration fee of $250 $200.
The registration fee shall be paid in full and shall not be
reduced even though such registration is made during the
second half of the registration year. These vehicles shall,
whether loaded or unloaded, be limited to a maximum gross
weight of 36,000 pounds, restricted to a highway speed of not
more than 30 miles per hour and a legal width of not more
than 12 feet. Such vehicles shall be limited to the
furthering of agricultural or horticultural pursuits and in
furtherance of these pursuits, such vehicles may be operated
upon the highway, within a 50 mile radius of their point of
loading as indicated on the written or printed statement
required by the "Illinois Fertilizer Act of 1961", as
amended, for the purpose of moving plant food materials or
agricultural chemicals to the field, or from field to field,
for the sole purpose of application.
No single unit self-propelled agricultural fertilizer
implement, designed for both on and off road use, equipped
with flotation tires and otherwise specially adapted for the
application of plant food materials or agricultural
chemicals, having a width of more than 12 feet or a gross
weight in excess of 36,000 pounds, shall be permitted to
operate upon the highways ladened with load.
Whenever any vehicle is operated in violation of Section
3-809 (c) of this Act, the owner or the driver of such
vehicle shall be deemed guilty of a petty offense and either
may be prosecuted for such violation.
(Source: P.A. 86-1236.)
(625 ILCS 5/3-809.1) (from Ch. 95 1/2, par. 3-809.1)
Sec. 3-809.1. Vehicles of second division used for
transporting soil and conservation machinery and
equipment-Registration fee. Not for hire vehicles of the
second division used, only in the territory within a 75 mile
radius of the owner's headquarters, solely for transporting
the owner's machinery, equipment, plastic tubing, tile and
steel reinforcement materials used exclusively for soil and
water conservation work on farms, other work on farms and in
drainage districts organized for agricultural purposes, shall
be registered upon the filing of a proper application and the
payment of a registration fee of $488 $390 per annum. The
registration fee of $488 $390 shall be paid in full and shall
not be reduced even though such registration is made during
the second half of the registration year.
(Source: P.A. 85-1396.)
(625 ILCS 5/3-810) (from Ch. 95 1/2, par. 3-810)
Sec. 3-810. Dealers, Manufacturers, Engine and Driveline
Component Manufacturers, Transporters and Repossessors -
Registration Plates.
(a) Dealers, manufacturers and transporters registered
under this Act may obtain registration plates for use as
provided in this Act, at the following rates:
Initial set of dealer's, manufacturer's or transporter's
"in-transit" plates: $45 $36
Duplicate Plates: $13 $10
Manufacturers of engine and driveline components
registered under this Act may obtain registration plates at
the following rates:
Initial set of "test vehicle" plates: $94 $75
Duplicate plates: $25 $20
Repossessors and other persons qualified and registered
under Section 3-601 of this Act may obtain registration
plates at the rate of $45 $36 per set.
(Source: P.A. 83-12.)
(625 ILCS 5/3-811) (from Ch. 95 1/2, par. 3-811)
Sec. 3-811. Driveaway decals and permits - Fees.
(a) Dealers may obtain driveaway decal permits for use
as provided in this Code, for a fee of $6 $5 per permit.
(b) Transporters may obtain one-trip permits for
vehicles in transit for use as provided in this Code, for a
fee of $6 $5 per permit.
(c) Non-residents may likewise obtain a driveaway decal
permit from the Secretary of State to export a motor vehicle
purchased in Illinois, for a fee of $6 $5 per permit.
(d) One-trip permits may be obtained for an occasional
single trip by a vehicle as provided in this Code, upon
payment of a fee of $19 $15.
(e) One month permits may likewise be obtained for the
fees and taxes prescribed in this Code and as promulgated by
the Secretary of State.
(Source: P.A. 88-415.)
(625 ILCS 5/3-812) (from Ch. 95 1/2, par. 3-812)
Sec. 3-812. Vehicles with Permanently Mounted Equipment
- Registration Fees. Vehicles having permanently mounted
equipment thereon used exclusively by the owner for the
transporting of such permanently mounted equipment and tools
and equipment to be used incidentally in the work to be
performed with the permanently mounted equipment and provided
such vehicle is not used for hire shall be registered upon
the filing of a proper application and the payment of a
registration fee based upon a rate of: $45 $36 per year (or
fraction of a year) for each 10,000 pounds (or portion
thereof) of the gross weight of such motor vehicle and
equipment, according to the following table of fees:
SCHEDULE OF FEES REQUIRED BY LAW
Gross Weight in Lbs.
Including Vehicle and Total
Equipment Annual Fees
10,000 lbs. and less $45 $36
10,001 lbs. to 20,000 lbs. 90 72
20,001 lbs. to 30,000 lbs. 135 108
30,001 lbs. to 40,000 lbs. 180 144
40,001 lbs. to 50,000 lbs. 225 180
50,001 lbs. to 60,000 lbs. 270 216
60,001 lbs. to 70,000 lbs. 315 252
70,001 lbs. to 73,280 lbs. 340 272
73,281 lbs. to 80,000 lbs. 385 308
(Source: P.A. 84-213.)
(625 ILCS 5/3-814) (from Ch. 95 1/2, par. 3-814)
Sec. 3-814. Semitrailer registration fees. Effective
with the 1984 registration year to the end of the 1998
registration year, an owner of a semitrailer shall pay to the
Secretary of State, for the use of the public highways of
this State, a flat weight tax of $60, which includes the
registration fee, for a 5 year semitrailer plate.
Effective with the 1999 registration year an owner of a
semitrailer shall pay to the Secretary of State, for the use
of the public highways of this State, a one time flat tax of
$15, which includes the registration fee, for a permanent
non-transferrable semitrailer plate.
Effective with the 2001 registration year, an owner of a
semitrailer shall pay to the Secretary of State, for the use
of public highways of this State, a one-time flat tax of $19,
which includes the registration fee, for a permanent
non-transferrable semitrailer plate.
(Source: P.A. 89-710, eff. 2-14-97.)
(625 ILCS 5/3-814.1) (from Ch. 95 1/2, par. 3-814.1)
Sec. 3-814.1. Apportionable trailer and semitrailer
fees. Beginning April 1, 1994 through March 31, 1998, an
owner of an apportionable trailer or apportionable
semitrailer registered under Section 3-402.1 shall pay an
annual registration fee of $12 to the Secretary of State.
Beginning April 1, 1998 through March 31, 2000, an owner
of an apportionable trailer or apportionable semitrailer
registered under Section 3-402.1 shall pay a one time
registration fee of $15 to the Secretary of State for a
permanent non-transferrable plate.
Beginning April 1, 2000, an owner of an apportionable
trailer or apportionable semitrailer registered under Section
3-402.1 shall pay a one-time registration fee of $19 to the
Secretary of State for a permanent non-transferrable plate.
(Source: P.A. 89-710, eff. 2-14-97.)
(625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815)
Sec. 3-815. Flat weight tax; vehicles of the second
division.
(a) In addition to the registration fee specified in
Section 3-813, and Except as provided in Section 3-806.3,
every owner of a vehicle of the second division registered
under Section 3-813, and not registered under the mileage
weight tax under Section 3-818, shall pay to the Secretary of
State, for each registration year, for the use of the public
highways, a flat weight tax at the rates set forth in the
following table, the rates including the $10 registration
fee:
SCHEDULE OF FLAT WEIGHT TAX
REQUIRED BY LAW
Gross Weight in Lbs. Total Fees
Including Vehicle each Fiscal
and Maximum year
Load Class
8,000 lbs. and less B $78 $ 48
8,001 lbs. to 12,000 lbs. D 138 108
12,001 lbs. to 16,000 lbs. F 242 192
16,001 lbs. to 26,000 lbs. H 490 390
26,001 lbs. to 28,000 lbs. J 630 504
28,001 lbs. to 32,000 lbs. K 842 672
32,001 lbs. to 36,000 lbs. L 982 784
36,001 lbs. to 40,000 lbs. N 1,202 960
40,001 lbs. to 45,000 lbs. P 1,390 1110
45,001 lbs. to 50,000 lbs. Q 1,538 1228
50,001 lbs. to 54,999 lbs. R 1,698 1356
55,000 lbs. to 59,500 lbs. S 1,830 1464
59,501 lbs. to 64,000 lbs. T 1,970 1574
64,001 lbs. to 73,280 lbs. V 2,294 1834
73,281 lbs. to 77,000 lbs. X 2,622 2096
77,001 lbs. to 80,000 lbs. Z 2,790 2232
(a-1) A Special Hauling Vehicle is a vehicle or
combination of vehicles of the second division registered
under Section 3-813 transporting asphalt or concrete in the
plastic state or a vehicle or combination of vehicles that
are subject to the gross weight limitations in subsection (b)
of Section 15-111 for which the owner of the vehicle or
combination of vehicles has elected to pay, in addition to
the registration fee in subsection (a), $125 $100 to the
Secretary of State for each registration year. The Secretary
shall designate this class of vehicle as a Special Hauling
Vehicle.
(b) Except as provided in Section 3-806.3, every camping
trailer, motor home, mini motor home, travel trailer, truck
camper or van camper used primarily for recreational
purposes, and not used commercially, nor for hire, nor owned
by a commercial business, may be registered for each
registration year upon the filing of a proper application and
the payment of a registration fee and highway use tax,
according to the following table of fees:
MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
Gross Weight in Lbs. Total Fees
Including Vehicle and Each
Maximum Load Calendar Year
8,000 lbs and less $78 $48
8,001 Lbs. to 10,000 Lbs 90 60
10,001 Lbs. and Over 102 72
CAMPING TRAILER OR TRAVEL TRAILER
Gross Weight in Lbs. Total Fees
Including Vehicle and Each
Maximum Load Calendar Year
3,000 Lbs. and Less $18 $12
3,001 Lbs. to 8,000 Lbs. 30 22
8,001 Lbs. to 10,000 Lbs. 38 30
10,001 Lbs. and Over 50 40
Every house trailer must be registered under Section
3-819.
(c) Farm Truck. Any truck used exclusively for the
owner's own agricultural, horticultural or livestock raising
operations and not-for-hire only, or any truck used only in
the transportation for-hire of seasonal, fresh, perishable
fruit or vegetables from farm to the point of first
processing, may be registered by the owner under this
paragraph in lieu of registration under paragraph (a), upon
filing of a proper application and the payment of the $10
registration fee and the highway use tax herein specified as
follows:
SCHEDULE OF FEES AND TAXES
Gross Weight in Lbs. Total Amount for
Including Truck and each
Maximum Load Class Fiscal Year
16,000 lbs. or less VF $150 $120
16,001 to 20,000 lbs. VG 226 180
20,001 to 24,000 lbs. VH 290 230
24,001 to 28,000 lbs. VJ 378 302
28,001 to 32,000 lbs. VK 506 404
32,001 to 36,000 lbs. VL 610 486
36,001 to 45,000 lbs. VP 810 648
45,001 to 54,999 lbs. VR 1,026 820
55,000 to 64,000 lbs. VT 1,202 960
64,001 to 73,280 lbs. VV 1,290 1,032
73,281 to 77,000 lbs. VX 1,350 1,080
77,001 to 80,000 lbs. VZ 1,490 1,192
In the event the Secretary of State revokes a farm truck
registration as authorized by law, the owner shall pay the
flat weight tax due hereunder before operating such truck.
Any combination of vehicles having 5 axles, with a
distance of 42 feet or less between extreme axles, that are
subject to the weight limitations in subsection (a) and (b)
of Section 15-111 for which the owner of the combination of
vehicles has elected to pay, in addition to the registration
fee in subsection (c), $125 $100 to the Secretary of State
for each registration year shall be designated by the
Secretary as a Special Hauling Vehicle.
(d) The number of axles necessary to carry the maximum
load provided shall be determined from Chapter 15 of this
Code.
(e) An owner may only apply for and receive 5 farm truck
registrations, and only 2 of those 5 vehicles shall exceed
59,500 gross weight in pounds per vehicle.
(f) Every person convicted of violating this Section by
failure to pay the appropriate flat weight tax to the
Secretary of State as set forth in the above tables shall be
punished as provided for in Section 3-401.
(Source: P.A. 88-403; 88-476; 88-617, eff. 9-9-94; 88-670,
eff. 12-2-94; 89-710, eff. 2-14-97.)
(625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818)
Sec. 3-818. (a) Mileage weight tax option. Any owner of
a vehicle of the second division may elect to pay a mileage
weight tax for such vehicle in lieu of the flat weight tax
set out in Section 3-815. Such election shall be binding to
the end of the registration year. Renewal of this election
must be filed with the Secretary of State on or before July 1
of each registration period. In such event the owner shall,
at the time of making such election, pay the $10 registration
fee and the minimum guaranteed mileage weight tax, as
hereinafter provided, which payment shall permit the owner to
operate that vehicle the maximum mileage in this State
hereinafter set forth. Any vehicle being operated on mileage
plates cannot be operated outside of this State. In addition
thereto, the owner of that vehicle shall pay a mileage weight
tax at the following rates for each mile traveled in this
State in excess of the maximum mileage provided under the
minimum guaranteed basis:
BUS, TRUCK OR TRUCK TRACTOR
Maximum Mileage
Minimum Mileage Weight Tax
Guaranteed Permitted for Mileage
Gross Weight Mileage Under in excess of
Vehicle and Weight Guaranteed Guaranteed
Load Class Tax Tax Mileage
12,000 lbs. or less MD $73 $58 5,000 26 21 Mills
12,001 to 16,000 lbs. MF 120 96 6,000 34 27 Mills
16,001 to 20,000 lbs. MG 180 144 6,000 46 37 Mills
20,001 to 24,000 lbs. MH 235 188 6,000 63 50 Mills
24,001 to 28,000 lbs. MJ 315 252 7,000 63 50 Mills
28,001 to 32,000 lbs. MK 385 308 7,000 83 66 Mills
32,001 to 36,000 lbs. ML 485 388 7,000 99 79 Mills
36,001 to 40,000 lbs. MN 615 492 7,000 128 102 Mills
40,001 to 45,000 lbs. MP 695 556 7,000 139 111 Mills
45,001 to 54,999 lbs. MR 853 682 7,000 156 125 Mills
55,000 to 59,500 lbs. MS 920 736 7,000 178 142 Mills
59,501 to 64,000 lbs. MT 985 788 7,000 195 156 Mills
64,001 to 73,280 lbs. MV 1,173 938 7,000 225 180 Mills
73,281 to 77,000 lbs. MX 1,328 1,062 7,000 258 206 Mills
77,001 to 80,000 lbs. MZ 1,415 1,132 7,000 275 220 Mills
TRAILER
Maximum Mileage
Minimum Mileage Weight Tax
Guaranteed Permitted for Mileage
Gross Weight Mileage Under in excess of
Vehicle and Weight Guaranteed Guaranteed
Load Class Tax Tax Mileage
14,000 lbs. or less ME $75 $60 5,000 31 25 Mills
14,001 to 20,000 lbs. MF 135 108 6,000 36 29 Mills
20,001 to 36,000 lbs. ML 540 432 7,000 103 82 Mills
36,001 to 40,000 lbs. MM 750 600 7,000 150 120 Mills
(a-1) A Special Hauling Vehicle is a vehicle or
combination of vehicles of the second division registered
under Section 3-813 transporting asphalt or concrete in the
plastic state or a vehicle or combination of vehicles that
are subject to the gross weight limitations in subsection (b)
of Section 15-111 for which the owner of the vehicle or
combination of vehicles has elected to pay, in addition to
the registration fee in subsection (a), $125 $100 to the
Secretary of State for each registration year. The Secretary
shall designate this class of vehicle as a Special Hauling
Vehicle.
In preparing rate schedules on registration applications,
the Secretary of State shall add to the above rates, the $10
registration fee. The Secretary may decline to accept any
renewal filed after July 1st.
The number of axles necessary to carry the maximum load
provided shall be determined from Chapter 15 of this Code.
Every owner of a second division motor vehicle for which
he has elected to pay a mileage weight tax shall keep a daily
record upon forms prescribed by the Secretary of State,
showing the mileage covered by that vehicle in this State.
Such record shall contain the license number of the vehicle
and the miles traveled by the vehicle in this State for each
day of the calendar month. Such owner shall also maintain
records of fuel consumed by each such motor vehicle and fuel
purchases therefor. On or before the 10th day of January and
July the owner shall certify to the Secretary of State upon
forms prescribed therefor, summaries of his daily records
which shall show the miles traveled by the vehicle in this
State during the preceding 6 months and such other
information as the Secretary of State may require. The daily
record and fuel records shall be filed, preserved and
available for audit for a period of 3 years. Any owner filing
a return hereunder shall certify that such return is a true,
correct and complete return. Any person who willfully makes a
false return hereunder is guilty of perjury and shall be
punished in the same manner and to the same extent as is
provided therefor.
At the time of filing his return, each owner shall pay to
the Secretary of State the proper amount of tax at the rate
herein imposed.
Every owner of a vehicle of the second division who
elects to pay on a mileage weight tax basis and who operates
the vehicle within this State, shall file with the Secretary
of State a bond in the amount of $500. The bond shall be in
a form approved by the Secretary of State and with a surety
company approved by the Illinois Department of Insurance to
transact business in this State as surety, and shall be
conditioned upon such applicant's paying to the State of
Illinois all money becoming due by reason of the operation of
the second division vehicle in this State, together with all
penalties and interest thereon.
(Source: P.A. 88-403; 89-571, eff. 7-26-96; 89-710, eff.
2-14-97.)
(625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
Sec. 3-819. Trailer; Flat weight tax.
(a) Farm Trailer. Any farm trailer drawn by a motor
vehicle of the second division registered under paragraph (a)
or (c) of Section 3-815 and used exclusively by the owner for
his own agricultural, horticultural or livestock raising
operations and not used for hire, or any farm trailer
utilized only in the transportation for-hire of seasonal,
fresh, perishable fruit or vegetables from farm to the point
of first processing, and any trailer used with a farm tractor
that is not an implement of husbandry may be registered under
this paragraph in lieu of registration under paragraph (b) of
this Section upon the filing of a proper application and the
payment of the $10 registration fee and the highway use tax
herein for use of the public highways of this State, at the
following rates which include the $10 registration fee:
SCHEDULE OF FEES AND TAXES
Gross Weight in Lbs. Class Total Amount
Including Vehicle and Maximum Load each Fiscal Year
10,000 lbs. or less VDD $60 $48
10,001 to 14,000 lbs. VDE 106 84
14,001 to 20,000 lbs. VDG 166 132
20,001 to 28,000 lbs. VDJ 378 302
28,001 to 36,000 lbs. VDL 650 518
An owner may only apply for and receive two farm trailer
registrations.
(b) All other owners of trailers, other than
apportionable trailers registered under Section 3-402.1 of
this Code, used with a motor vehicle on the public highways,
shall pay to the Secretary of State for each registration
year a flat weight tax, for the use of the public highways of
this State, at the following rates (which includes the
registration fee of $10 required by Section 3-813):
SCHEDULE OF TRAILER FLAT
WEIGHT TAX REQUIRED
BY LAW
Gross Weight in Lbs. Total Fees
Including Vehicle and each
Maximum Load Class Fiscal Year
3,000 lbs. and less TA $18 $ 14
5,000 lbs. and more than 3,000 TB 54 42
8,000 lbs. and more than 5,000 TC 58 44
10,000 lbs. and more than 8,000 TD 106 82
14,000 lbs. and more than 10,000 TE 170 134
20,000 lbs. and and more than 14,000 TG 258 204
32,000 lbs. and more than 20,000 TK 722 576
36,000 lbs. and more than 32,000 TL 1,082 864
40,000 lbs. and more than 36,000 TN 1,502 1200
(c) The number of axles necessary to carry the maximum
load provided shall be determined from Chapter 15 of this
Code.
(Source: P.A. 86-1340; 87-206.)
(625 ILCS 5/3-820) (from Ch. 95 1/2, par. 3-820)
Sec. 3-820. Duplicate Number Plates. Upon filing in the
Office of the Secretary of State an affidavit to the effect
that an original number plate for a vehicle is lost, stolen
or destroyed, a duplicate number plate shall be furnished
upon payment of a fee of $6 $5 for each duplicate plate and a
fee of $9 $7 for a pair of duplicate plates.
Upon filing in the Office of the Secretary of State an
affidavit to the effect that an original registration sticker
for a vehicle is lost, stolen or destroyed, a new
registration sticker shall be furnished upon payment of a fee
of $5 $4.
The Secretary of State may, in his discretion, assign a
new number plate or plates in lieu of a duplicate of the
plate or plates so lost, stolen or destroyed, but such
assignment of a new plate or plates shall not affect the
right of the owner to secure a reassignment of his original
registration number in the manner provided in this Act. The
fee for one new number plate shall be $6 $5, and for a pair
of new number plates, $9 $7.
For the administration of this Section, the Secretary
shall consider the loss of a registration plate or plates
with properly affixed registration stickers as requiring the
payment of either $11 $9 for each duplicate or $14 $11 for a
pair of duplicate plates or $19 $15 for a pair of duplicate
plates if stickers are required on both front and rear
registration plates.
(Source: P.A. 83-12.)
(625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
Sec. 3-821. Miscellaneous Registration and Title Fees.
(a) The fee to be paid to the Secretary of State for the
following certificates, registrations or evidences of proper
registration, or for corrected or duplicate documents shall
be in accordance with the following schedule:
Certificate of Title, except for an all-terrain
vehicle or off-highway motorcycle $65 $13
Certificate of Title for an all-terrain vehicle
or off-highway motorcycle $30
Certificate of Title for an all-terrain vehicle
or off-highway motorcycle used for production
agriculture 13
Transfer of Registration or any evidence of
proper registration 15 12
Duplicate Registration Card for plates or other
evidence of proper registration 3 2
Duplicate Registration Sticker or Stickers, each 5 4
Duplicate Certificate of Title 65 13
Corrected Registration Card or Card for other
evidence of proper registration 3 2
Corrected Certificate of Title 65 13
Salvage Certificate 4 3
Fleet Reciprocity Permit 15 12
Prorate Decal 1
Prorate Backing Plate 3 2
There shall be no fee paid for a Junking Certificate.
(b) The Secretary may prescribe the maximum service
charge to be imposed upon an applicant for renewal of a
registration by any person authorized by law to receive and
remit or transmit to the Secretary such renewal application
and fees therewith.
(c) If a check is delivered to the Office of the
Secretary of State as payment of any fee or tax under this
Code, and such check is not honored by the bank on which it
is drawn for any reason, the registrant or other person
tendering the check remains liable for the payment of such
fee or tax. The Secretary of State may assess a service
charge of $19 $15 in addition to the fee or tax due and owing
for all dishonored checks.
If the total amount then due and owing exceeds the sum
of $50 and has not been paid in full within 60 days from the
date such fee or tax became due to the Secretary of State,
the Secretary of State shall assess a penalty of 25% of such
amount remaining unpaid.
All amounts payable under this Section shall be computed
to the nearest dollar.
(d) The minimum fee and tax to be paid by any applicant
for apportionment of a fleet of vehicles under this Code
shall be $15 $12 if the application was filed on or before
the date specified by the Secretary together with fees and
taxes due. If an application and the fees or taxes due are
filed after the date specified by the Secretary, the
Secretary may prescribe the payment of interest at the rate
of 1/2 of 1% per month or fraction thereof after such due
date and a minimum of $8 $6.
(e) Trucks, truck tractors, truck tractors with loads,
and motor buses, any one of which having a combined total
weight in excess of 12,000 lbs. shall file an application for
a Fleet Reciprocity Permit issued by the Secretary of State.
This permit shall be in the possession of any driver
operating a vehicle on Illinois highways. Any foreign
licensed vehicle of the second division operating at any time
in Illinois without a Fleet Reciprocity Permit or other
proper Illinois registration, shall subject the operator to
the penalties provided in Section 3-834 of this Code. For
the purposes of this Code, "Fleet Reciprocity Permit" means
any second division motor vehicle with a foreign license and
used only in interstate transportation of goods. The fee for
such permit shall be $15 $12 per fleet which shall include
all vehicles of the fleet being registered.
(f) For purposes of this Section, "all-terrain vehicle
or off-highway motorcycle used for production agriculture"
means any all-terrain vehicle or off-highway motorcycle used
in the raising of or the propagation of livestock, crops for
sale for human consumption, crops for livestock consumption,
and production seed stock grown for the propagation of feed
grains and the husbandry of animals or for the purpose of
providing a food product, including the husbandry of blood
stock as a main source of providing a food product.
"All-terrain vehicle or off-highway motorcycle used in
production agriculture" also means any all-terrain vehicle or
off-highway motorcycle used in animal husbandry,
floriculture, aquaculture, horticulture, and viticulture.
(Source: P.A. 90-287, eff. 1-1-98; 90-774, eff. 8-14-98.)
(625 ILCS 5/3-824.5 new)
Sec. 3-824.5. Applicability of fee and tax increases.
The fee and tax increases in this Code made by this
amendatory Act of the 91st General Assembly that apply to
registrations apply to registration year 2001 and thereafter.
The registration fees and taxes in existence on the day prior
to the effective date of this amendatory Act of the 91st
General Assembly apply throughout registration year 2000.
All other fee and tax increases in this Code made by this
amendatory Act of the 91st General Assembly shall apply
beginning January 1, 2000 and thereafter.
Section 99. Effective date. This Act takes effect July
1, 1999.
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