100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB1810

 

Introduced , by Rep. Rita Mayfield

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.878 new
30 ILCS 105/6z-102 new
35 ILCS 105/3-10
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/3-10  from Ch. 120, par. 439.103-10
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Amends the State Finance Act. Creates the At-Risk Youth Assistance Fund. Provides that the 3.75% surcharge shall be deposited into the Fund. Sets forth the purposes for which moneys in the Fund may be used. Effective immediately.


LRB100 03919 HLH 13924 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB1810LRB100 03919 HLH 13924 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.878 and 6z-102 as follows:
 
6    (30 ILCS 105/5.878 new)
7    Sec. 5.878. The At-Risk Youth Assistance Fund.
 
8    (30 ILCS 105/6z-102 new)
9    Sec. 6z-102. At-Risk Youth Assistance Fund; creation.
10    (a) The At-Risk Youth Assistance Fund is hereby created as
11a special fund in the State treasury. Moneys in the Fund may be
12used for the following purposes, subject to appropriation: (1)
13to provide community college scholarships and grants to at-risk
14youth; (2) to make grants for the purpose of establishing and
15continuing summer job programs in communities in which at-risk
16youth reside; (3) for juvenile justice programs; and (4) to
17make grants to trauma centers in high crime areas for medical
18emergency responses.
19    (b) For the purposes of this Section:
20    "At-risk youth" means an individual between the ages of 16
21and 22 who resides in a high crime area.
22    "High crime area" means a census tract in which the

 

 

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1homicide rate is more than 4 times higher than the average
2homicide rate for a municipality that is the same size as the
3municipality in which the census tract is located, according to
4statistics generated by the Federal Bureau of Investigation as
5part of the Uniform Crime Reporting (UCR) Program.
6    "Trauma center" has the same meaning as in the Emergency
7Medical Services (EMS) Systems Act.
 
8    Section 10. The Use Tax Act is amended by changing Sections
93-10 and 9 as follows:
 
10    (35 ILCS 105/3-10)
11    Sec. 3-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13either the selling price or the fair market value, if any, of
14the tangible personal property. In all cases where property
15functionally used or consumed is the same as the property that
16was purchased at retail, then the tax is imposed on the selling
17price of the property. In all cases where property functionally
18used or consumed is a by-product or waste product that has been
19refined, manufactured, or produced from property purchased at
20retail, then the tax is imposed on the lower of the fair market
21value, if any, of the specific property so used in this State
22or on the selling price of the property purchased at retail.
23For purposes of this Section "fair market value" means the
24price at which property would change hands between a willing

 

 

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1buyer and a willing seller, neither being under any compulsion
2to buy or sell and both having reasonable knowledge of the
3relevant facts. The fair market value shall be established by
4Illinois sales by the taxpayer of the same property as that
5functionally used or consumed, or if there are no such sales by
6the taxpayer, then comparable sales or purchases of property of
7like kind and character in Illinois.
8    Beginning on July 1, 2000 and through December 31, 2000,
9with respect to motor fuel, as defined in Section 1.1 of the
10Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
11the Use Tax Act, the tax is imposed at the rate of 1.25%.
12    Beginning on August 6, 2010 through August 15, 2010, with
13respect to sales tax holiday items as defined in Section 3-6 of
14this Act, the tax is imposed at the rate of 1.25%.
15    With respect to gasohol, the tax imposed by this Act
16applies to (i) 70% of the proceeds of sales made on or after
17January 1, 1990, and before July 1, 2003, (ii) 80% of the
18proceeds of sales made on or after July 1, 2003 and on or
19before December 31, 2018, and (iii) 100% of the proceeds of
20sales made thereafter. If, at any time, however, the tax under
21this Act on sales of gasohol is imposed at the rate of 1.25%,
22then the tax imposed by this Act applies to 100% of the
23proceeds of sales of gasohol made during that time.
24    With respect to majority blended ethanol fuel, the tax
25imposed by this Act does not apply to the proceeds of sales
26made on or after July 1, 2003 and on or before December 31,

 

 

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12018 but applies to 100% of the proceeds of sales made
2thereafter.
3    With respect to biodiesel blends with no less than 1% and
4no more than 10% biodiesel, the tax imposed by this Act applies
5to (i) 80% of the proceeds of sales made on or after July 1,
62003 and on or before December 31, 2018 and (ii) 100% of the
7proceeds of sales made thereafter. If, at any time, however,
8the tax under this Act on sales of biodiesel blends with no
9less than 1% and no more than 10% biodiesel is imposed at the
10rate of 1.25%, then the tax imposed by this Act applies to 100%
11of the proceeds of sales of biodiesel blends with no less than
121% and no more than 10% biodiesel made during that time.
13    With respect to 100% biodiesel and biodiesel blends with
14more than 10% but no more than 99% biodiesel, the tax imposed
15by this Act does not apply to the proceeds of sales made on or
16after July 1, 2003 and on or before December 31, 2018 but
17applies to 100% of the proceeds of sales made thereafter.
18    With respect to food for human consumption that is to be
19consumed off the premises where it is sold (other than
20alcoholic beverages, soft drinks, and food that has been
21prepared for immediate consumption) and prescription and
22nonprescription medicines, drugs, medical appliances, products
23classified as Class III medical devices by the United States
24Food and Drug Administration that are used for cancer treatment
25pursuant to a prescription, as well as any accessories and
26components related to those devices, modifications to a motor

 

 

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1vehicle for the purpose of rendering it usable by a person with
2a disability, and insulin, urine testing materials, syringes,
3and needles used by diabetics, for human use, the tax is
4imposed at the rate of 1%. For the purposes of this Section,
5until September 1, 2009: the term "soft drinks" means any
6complete, finished, ready-to-use, non-alcoholic drink, whether
7carbonated or not, including but not limited to soda water,
8cola, fruit juice, vegetable juice, carbonated water, and all
9other preparations commonly known as soft drinks of whatever
10kind or description that are contained in any closed or sealed
11bottle, can, carton, or container, regardless of size; but
12"soft drinks" does not include coffee, tea, non-carbonated
13water, infant formula, milk or milk products as defined in the
14Grade A Pasteurized Milk and Milk Products Act, or drinks
15containing 50% or more natural fruit or vegetable juice.
16    Notwithstanding any other provisions of this Act,
17beginning September 1, 2009, "soft drinks" means non-alcoholic
18beverages that contain natural or artificial sweeteners. "Soft
19drinks" do not include beverages that contain milk or milk
20products, soy, rice or similar milk substitutes, or greater
21than 50% of vegetable or fruit juice by volume.
22    Until August 1, 2009, and notwithstanding any other
23provisions of this Act, "food for human consumption that is to
24be consumed off the premises where it is sold" includes all
25food sold through a vending machine, except soft drinks and
26food products that are dispensed hot from a vending machine,

 

 

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1regardless of the location of the vending machine. Beginning
2August 1, 2009, and notwithstanding any other provisions of
3this Act, "food for human consumption that is to be consumed
4off the premises where it is sold" includes all food sold
5through a vending machine, except soft drinks, candy, and food
6products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine.
8    Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "food for human consumption that
10is to be consumed off the premises where it is sold" does not
11include candy. For purposes of this Section, "candy" means a
12preparation of sugar, honey, or other natural or artificial
13sweeteners in combination with chocolate, fruits, nuts or other
14ingredients or flavorings in the form of bars, drops, or
15pieces. "Candy" does not include any preparation that contains
16flour or requires refrigeration.
17    Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "nonprescription medicines and
19drugs" does not include grooming and hygiene products. For
20purposes of this Section, "grooming and hygiene products"
21includes, but is not limited to, soaps and cleaning solutions,
22shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
23lotions and screens, unless those products are available by
24prescription only, regardless of whether the products meet the
25definition of "over-the-counter-drugs". For the purposes of
26this paragraph, "over-the-counter-drug" means a drug for human

 

 

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1use that contains a label that identifies the product as a drug
2as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
3label includes:
4        (A) A "Drug Facts" panel; or
5        (B) A statement of the "active ingredient(s)" with a
6    list of those ingredients contained in the compound,
7    substance or preparation.
8    Beginning on the effective date of this amendatory Act of
9the 98th General Assembly, "prescription and nonprescription
10medicines and drugs" includes medical cannabis purchased from a
11registered dispensing organization under the Compassionate Use
12of Medical Cannabis Pilot Program Act.
13    Beginning January 1, 2017, in addition to all other rates
14of tax imposed under this Act, a surcharge of 3.75% is imposed
15on the selling price of (1) each firearm purchased in the State
16and (2) each firearm component part that is purchased in the
17State and sold separately from the firearm. "Firearm" has the
18meaning ascribed to that term in Section 1.1 of the Firearm
19Owners Identification Card Act.
20    If the property that is purchased at retail from a retailer
21is acquired outside Illinois and used outside Illinois before
22being brought to Illinois for use here and is taxable under
23this Act, the "selling price" on which the tax is computed
24shall be reduced by an amount that represents a reasonable
25allowance for depreciation for the period of prior out-of-state
26use.

 

 

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1(Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15;
299-858, eff. 8-19-16.)
 
3    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
4    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
5and trailers that are required to be registered with an agency
6of this State, each retailer required or authorized to collect
7the tax imposed by this Act shall pay to the Department the
8amount of such tax (except as otherwise provided) at the time
9when he is required to file his return for the period during
10which such tax was collected, less a discount of 2.1% prior to
11January 1, 1990, and 1.75% on and after January 1, 1990, or $5
12per calendar year, whichever is greater, which is allowed to
13reimburse the retailer for expenses incurred in collecting the
14tax, keeping records, preparing and filing returns, remitting
15the tax and supplying data to the Department on request. In the
16case of retailers who report and pay the tax on a transaction
17by transaction basis, as provided in this Section, such
18discount shall be taken with each such tax remittance instead
19of when such retailer files his periodic return. The Department
20may disallow the discount for retailers whose certificate of
21registration is revoked at the time the return is filed, but
22only if the Department's decision to revoke the certificate of
23registration has become final. A retailer need not remit that
24part of any tax collected by him to the extent that he is
25required to remit and does remit the tax imposed by the

 

 

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1Retailers' Occupation Tax Act, with respect to the sale of the
2same property.
3    Where such tangible personal property is sold under a
4conditional sales contract, or under any other form of sale
5wherein the payment of the principal sum, or a part thereof, is
6extended beyond the close of the period for which the return is
7filed, the retailer, in collecting the tax (except as to motor
8vehicles, watercraft, aircraft, and trailers that are required
9to be registered with an agency of this State), may collect for
10each tax return period, only the tax applicable to that part of
11the selling price actually received during such tax return
12period.
13    Except as provided in this Section, on or before the
14twentieth day of each calendar month, such retailer shall file
15a return for the preceding calendar month. Such return shall be
16filed on forms prescribed by the Department and shall furnish
17such information as the Department may reasonably require.
18    The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25        1. The name of the seller;
26        2. The address of the principal place of business from

 

 

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1    which he engages in the business of selling tangible
2    personal property at retail in this State;
3        3. The total amount of taxable receipts received by him
4    during the preceding calendar month from sales of tangible
5    personal property by him during such preceding calendar
6    month, including receipts from charge and time sales, but
7    less all deductions allowed by law;
8        4. The amount of credit provided in Section 2d of this
9    Act;
10        5. The amount of tax due;
11        5-5. The signature of the taxpayer; and
12        6. Such other reasonable information as the Department
13    may require.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1995, a taxpayer who has
25an average monthly tax liability of $50,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

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1funds transfer. Beginning October 1, 2000, a taxpayer who has
2an annual tax liability of $200,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. The term "annual tax liability" shall be the
5sum of the taxpayer's liabilities under this Act, and under all
6other State and local occupation and use tax laws administered
7by the Department, for the immediately preceding calendar year.
8The term "average monthly tax liability" means the sum of the
9taxpayer's liabilities under this Act, and under all other
10State and local occupation and use tax laws administered by the
11Department, for the immediately preceding calendar year
12divided by 12. Beginning on October 1, 2002, a taxpayer who has
13a tax liability in the amount set forth in subsection (b) of
14Section 2505-210 of the Department of Revenue Law shall make
15all payments required by rules of the Department by electronic
16funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make payments
19by electronic funds transfer. All taxpayers required to make
20payments by electronic funds transfer shall make those payments
21for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

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1payments by electronic funds transfer shall make those payments
2in the manner authorized by the Department.
3    The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6    Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Retailers'
8Occupation Tax Act, the Service Occupation Tax Act, the Service
9Use Tax Act was $10,000 or more during the preceding 4 complete
10calendar quarters, he shall file a return with the Department
11each month by the 20th day of the month next following the
12month during which such tax liability is incurred and shall
13make payments to the Department on or before the 7th, 15th,
1422nd and last day of the month during which such liability is
15incurred. On and after October 1, 2000, if the taxpayer's
16average monthly tax liability to the Department under this Act,
17the Retailers' Occupation Tax Act, the Service Occupation Tax
18Act, and the Service Use Tax Act was $20,000 or more during the
19preceding 4 complete calendar quarters, he shall file a return
20with the Department each month by the 20th day of the month
21next following the month during which such tax liability is
22incurred and shall make payment to the Department on or before
23the 7th, 15th, 22nd and last day of the month during which such
24liability is incurred. If the month during which such tax
25liability is incurred began prior to January 1, 1985, each
26payment shall be in an amount equal to 1/4 of the taxpayer's

 

 

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1actual liability for the month or an amount set by the
2Department not to exceed 1/4 of the average monthly liability
3of the taxpayer to the Department for the preceding 4 complete
4calendar quarters (excluding the month of highest liability and
5the month of lowest liability in such 4 quarter period). If the
6month during which such tax liability is incurred begins on or
7after January 1, 1985, and prior to January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 27.5% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1987, and prior to January 1, 1988, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 26.25% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1988, and prior to January 1, 1989, or
18begins on or after January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year. If the month during which
22such tax liability is incurred begins on or after January 1,
231989, and prior to January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year or 100% of the taxpayer's

 

 

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

 

 

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

 

 

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1no later than 30 days after the date of payment, which
2memorandum may be submitted by the taxpayer to the Department
3in payment of tax liability subsequently to be remitted by the
4taxpayer to the Department or be assigned by the taxpayer to a
5similar taxpayer under this Act, the Retailers' Occupation Tax
6Act, the Service Occupation Tax Act or the Service Use Tax Act,
7in accordance with reasonable rules and regulations to be
8prescribed by the Department, except that if such excess
9payment is shown on an original monthly return and is made
10after December 31, 1986, no credit memorandum shall be issued,
11unless requested by the taxpayer. If no such request is made,
12the taxpayer may credit such excess payment against tax
13liability subsequently to be remitted by the taxpayer to the
14Department under this Act, the Retailers' Occupation Tax Act,
15the Service Occupation Tax Act or the Service Use Tax Act, in
16accordance with reasonable rules and regulations prescribed by
17the Department. If the Department subsequently determines that
18all or any part of the credit taken was not actually due to the
19taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
20be reduced by 2.1% or 1.75% of the difference between the
21credit taken and that actually due, and the taxpayer shall be
22liable for penalties and interest on such difference.
23    If the retailer is otherwise required to file a monthly
24return and if the retailer's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

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

 

 

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1tangible personal property shall file, with the Department,
2upon a form to be prescribed and supplied by the Department, a
3separate return for each such item of tangible personal
4property which the retailer sells, except that if, in the same
5transaction, (i) a retailer of aircraft, watercraft, motor
6vehicles or trailers transfers more than one aircraft,
7watercraft, motor vehicle or trailer to another aircraft,
8watercraft, motor vehicle or trailer retailer for the purpose
9of resale or (ii) a retailer of aircraft, watercraft, motor
10vehicles, or trailers transfers more than one aircraft,
11watercraft, motor vehicle, or trailer to a purchaser for use as
12a qualifying rolling stock as provided in Section 3-55 of this
13Act, then that seller may report the transfer of all the
14aircraft, watercraft, motor vehicles or trailers involved in
15that transaction to the Department on the same uniform
16invoice-transaction reporting return form. For purposes of
17this Section, "watercraft" means a Class 2, Class 3, or Class 4
18watercraft as defined in Section 3-2 of the Boat Registration
19and Safety Act, a personal watercraft, or any boat equipped
20with an inboard motor.
21    The transaction reporting return in the case of motor
22vehicles or trailers that are required to be registered with an
23agency of this State, shall be the same document as the Uniform
24Invoice referred to in Section 5-402 of the Illinois Vehicle
25Code and must show the name and address of the seller; the name
26and address of the purchaser; the amount of the selling price

 

 

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

 

 

HB1810- 20 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 21 -LRB100 03919 HLH 13924 b

1that is involved (if titling or registration is required) in
2support of such purchaser's application for an Illinois
3certificate or other evidence of title or registration to such
4tangible personal property.
5    No retailer's failure or refusal to remit tax under this
6Act precludes a user, who has paid the proper tax to the
7retailer, from obtaining his certificate of title or other
8evidence of title or registration (if titling or registration
9is required) upon satisfying the Department that such user has
10paid the proper tax (if tax is due) to the retailer. The
11Department shall adopt appropriate rules to carry out the
12mandate of this paragraph.
13    If the user who would otherwise pay tax to the retailer
14wants the transaction reporting return filed and the payment of
15tax or proof of exemption made to the Department before the
16retailer is willing to take these actions and such user has not
17paid the tax to the retailer, such user may certify to the fact
18of such delay by the retailer, and may (upon the Department
19being satisfied of the truth of such certification) transmit
20the information required by the transaction reporting return
21and the remittance for tax or proof of exemption directly to
22the Department and obtain his tax receipt or exemption
23determination, in which event the transaction reporting return
24and tax remittance (if a tax payment was required) shall be
25credited by the Department to the proper retailer's account
26with the Department, but without the 2.1% or 1.75% discount

 

 

HB1810- 22 -LRB100 03919 HLH 13924 b

1provided for in this Section being allowed. When the user pays
2the tax directly to the Department, he shall pay the tax in the
3same amount and in the same form in which it would be remitted
4if the tax had been remitted to the Department by the retailer.
5    Where a retailer collects the tax with respect to the
6selling price of tangible personal property which he sells and
7the purchaser thereafter returns such tangible personal
8property and the retailer refunds the selling price thereof to
9the purchaser, such retailer shall also refund, to the
10purchaser, the tax so collected from the purchaser. When filing
11his return for the period in which he refunds such tax to the
12purchaser, the retailer may deduct the amount of the tax so
13refunded by him to the purchaser from any other use tax which
14such retailer may be required to pay or remit to the
15Department, as shown by such return, if the amount of the tax
16to be deducted was previously remitted to the Department by
17such retailer. If the retailer has not previously remitted the
18amount of such tax to the Department, he is entitled to no
19deduction under this Act upon refunding such tax to the
20purchaser.
21    Any retailer filing a return under this Section shall also
22include (for the purpose of paying tax thereon) the total tax
23covered by such return upon the selling price of tangible
24personal property purchased by him at retail from a retailer,
25but as to which the tax imposed by this Act was not collected
26from the retailer filing such return, and such retailer shall

 

 

HB1810- 23 -LRB100 03919 HLH 13924 b

1remit the amount of such tax to the Department when filing such
2return.
3    If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable retailers, who are required to file
6returns hereunder and also under the Retailers' Occupation Tax
7Act, to furnish all the return information required by both
8Acts on the one form.
9    Where the retailer has more than one business registered
10with the Department under separate registration under this Act,
11such retailer may not file each return that is due as a single
12return covering all such registered businesses, but shall file
13separate returns for each such registered business.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury which is hereby created, the net
17revenue realized for the preceding month from the 1% tax on
18sales of food for human consumption which is to be consumed off
19the premises where it is sold (other than alcoholic beverages,
20soft drinks and food which has been prepared for immediate
21consumption) and prescription and nonprescription medicines,
22drugs, medical appliances, products classified as Class III
23medical devices by the United States Food and Drug
24Administration that are used for cancer treatment pursuant to a
25prescription, as well as any accessories and components related
26to those devices, and insulin, urine testing materials,

 

 

HB1810- 24 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 25 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 26 -LRB100 03919 HLH 13924 b

1Storage Tank Fund during the prior year, as certified annually
2by the Illinois Environmental Protection Agency, but the total
3payment into the Underground Storage Tank Fund under this Act,
4the Service Use Tax Act, the Service Occupation Tax Act, and
5the Retailers' Occupation Tax Act shall not exceed $18,000,000
6in any State fiscal year. As used in this paragraph, the
7"average monthly deficit" shall be equal to the difference
8between the average monthly claims for payment by the fund and
9the average monthly revenues deposited into the fund, excluding
10payments made pursuant to this paragraph.
11    Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under this Act, the Service Use Tax
13Act, the Service Occupation Tax Act, and the Retailers'
14Occupation Tax Act, each month the Department shall deposit
15$500,000 into the State Crime Laboratory Fund.
16    Beginning January 1, 2017, the Department shall pay into
17the At-Risk Youth Assistance Fund 100% of the net revenue
18realized for the preceding month from the 3.75% surcharge on
19the selling price of firearms and firearm component parts.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

 

 

HB1810- 27 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 28 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 29 -LRB100 03919 HLH 13924 b

1preceding sentence and shall reduce the amount otherwise
2payable for such fiscal year pursuant to clause (b) of the
3preceding sentence. The moneys received by the Department
4pursuant to this Act and required to be deposited into the
5Build Illinois Fund are subject to the pledge, claim and charge
6set forth in Section 12 of the Build Illinois Bond Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of the sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000
261999 71,000,000

 

 

HB1810- 30 -LRB100 03919 HLH 13924 b

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

 

 

HB1810- 31 -LRB100 03919 HLH 13924 b

12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

HB1810- 32 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 33 -LRB100 03919 HLH 13924 b

1the preceding paragraphs or in any amendments to this Section
2hereafter enacted, beginning on the first day of the first
3calendar month to occur on or after the effective date of this
4amendatory Act of the 98th General Assembly, each month, from
5the collections made under Section 9 of the Use Tax Act,
6Section 9 of the Service Use Tax Act, Section 9 of the Service
7Occupation Tax Act, and Section 3 of the Retailers' Occupation
8Tax Act, the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year by
13the Audit Bureau of the Department under the Use Tax Act, the
14Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% thereof shall be paid into the State
19Treasury and 25% shall be reserved in a special account and
20used only for the transfer to the Common School Fund as part of
21the monthly transfer from the General Revenue Fund in
22accordance with Section 8a of the State Finance Act.
23    As soon as possible after the first day of each month, upon
24certification of the Department of Revenue, the Comptroller
25shall order transferred and the Treasurer shall transfer from
26the General Revenue Fund to the Motor Fuel Tax Fund an amount

 

 

HB1810- 34 -LRB100 03919 HLH 13924 b

1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to such
13sales, if the retailers who are affected do not make written
14objection to the Department to this arrangement.
15(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1698-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
178-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16.)
 
18    Section 15. The Service Use Tax Act is amended by changing
19Sections 3-10 and 9 as follows:
 
20    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
21    Sec. 3-10. Rate of tax. Unless otherwise provided in this
22Section, the tax imposed by this Act is at the rate of 6.25% of
23the selling price of tangible personal property transferred as
24an incident to the sale of service, but, for the purpose of

 

 

HB1810- 35 -LRB100 03919 HLH 13924 b

1computing this tax, in no event shall the selling price be less
2than the cost price of the property to the serviceman.
3    Beginning on July 1, 2000 and through December 31, 2000,
4with respect to motor fuel, as defined in Section 1.1 of the
5Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
6the Use Tax Act, the tax is imposed at the rate of 1.25%.
7    With respect to gasohol, as defined in the Use Tax Act, the
8tax imposed by this Act applies to (i) 70% of the selling price
9of property transferred as an incident to the sale of service
10on or after January 1, 1990, and before July 1, 2003, (ii) 80%
11of the selling price of property transferred as an incident to
12the sale of service on or after July 1, 2003 and on or before
13December 31, 2018, and (iii) 100% of the selling price
14thereafter. If, at any time, however, the tax under this Act on
15sales of gasohol, as defined in the Use Tax Act, is imposed at
16the rate of 1.25%, then the tax imposed by this Act applies to
17100% of the proceeds of sales of gasohol made during that time.
18    With respect to majority blended ethanol fuel, as defined
19in the Use Tax Act, the tax imposed by this Act does not apply
20to the selling price of property transferred as an incident to
21the sale of service on or after July 1, 2003 and on or before
22December 31, 2018 but applies to 100% of the selling price
23thereafter.
24    With respect to biodiesel blends, as defined in the Use Tax
25Act, with no less than 1% and no more than 10% biodiesel, the
26tax imposed by this Act applies to (i) 80% of the selling price

 

 

HB1810- 36 -LRB100 03919 HLH 13924 b

1of property transferred as an incident to the sale of service
2on or after July 1, 2003 and on or before December 31, 2018 and
3(ii) 100% of the proceeds of the selling price thereafter. If,
4at any time, however, the tax under this Act on sales of
5biodiesel blends, as defined in the Use Tax Act, with no less
6than 1% and no more than 10% biodiesel is imposed at the rate
7of 1.25%, then the tax imposed by this Act applies to 100% of
8the proceeds of sales of biodiesel blends with no less than 1%
9and no more than 10% biodiesel made during that time.
10    With respect to 100% biodiesel, as defined in the Use Tax
11Act, and biodiesel blends, as defined in the Use Tax Act, with
12more than 10% but no more than 99% biodiesel, the tax imposed
13by this Act does not apply to the proceeds of the selling price
14of property transferred as an incident to the sale of service
15on or after July 1, 2003 and on or before December 31, 2018 but
16applies to 100% of the selling price thereafter.
17    At the election of any registered serviceman made for each
18fiscal year, sales of service in which the aggregate annual
19cost price of tangible personal property transferred as an
20incident to the sales of service is less than 35%, or 75% in
21the case of servicemen transferring prescription drugs or
22servicemen engaged in graphic arts production, of the aggregate
23annual total gross receipts from all sales of service, the tax
24imposed by this Act shall be based on the serviceman's cost
25price of the tangible personal property transferred as an
26incident to the sale of those services.

 

 

HB1810- 37 -LRB100 03919 HLH 13924 b

1    The tax shall be imposed at the rate of 1% on food prepared
2for immediate consumption and transferred incident to a sale of
3service subject to this Act or the Service Occupation Tax Act
4by an entity licensed under the Hospital Licensing Act, the
5Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
6Act, the Specialized Mental Health Rehabilitation Act of 2013,
7or the Child Care Act of 1969. The tax shall also be imposed at
8the rate of 1% on food for human consumption that is to be
9consumed off the premises where it is sold (other than
10alcoholic beverages, soft drinks, and food that has been
11prepared for immediate consumption and is not otherwise
12included in this paragraph) and prescription and
13nonprescription medicines, drugs, medical appliances, products
14classified as Class III medical devices by the United States
15Food and Drug Administration that are used for cancer treatment
16pursuant to a prescription, as well as any accessories and
17components related to those devices, modifications to a motor
18vehicle for the purpose of rendering it usable by a person with
19a disability, and insulin, urine testing materials, syringes,
20and needles used by diabetics, for human use. For the purposes
21of this Section, until September 1, 2009: the term "soft
22drinks" means any complete, finished, ready-to-use,
23non-alcoholic drink, whether carbonated or not, including but
24not limited to soda water, cola, fruit juice, vegetable juice,
25carbonated water, and all other preparations commonly known as
26soft drinks of whatever kind or description that are contained

 

 

HB1810- 38 -LRB100 03919 HLH 13924 b

1in any closed or sealed bottle, can, carton, or container,
2regardless of size; but "soft drinks" does not include coffee,
3tea, non-carbonated water, infant formula, milk or milk
4products as defined in the Grade A Pasteurized Milk and Milk
5Products Act, or drinks containing 50% or more natural fruit or
6vegetable juice.
7    Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "soft drinks" means non-alcoholic
9beverages that contain natural or artificial sweeteners. "Soft
10drinks" do not include beverages that contain milk or milk
11products, soy, rice or similar milk substitutes, or greater
12than 50% of vegetable or fruit juice by volume.
13    Until August 1, 2009, and notwithstanding any other
14provisions of this Act, "food for human consumption that is to
15be consumed off the premises where it is sold" includes all
16food sold through a vending machine, except soft drinks and
17food products that are dispensed hot from a vending machine,
18regardless of the location of the vending machine. Beginning
19August 1, 2009, and notwithstanding any other provisions of
20this Act, "food for human consumption that is to be consumed
21off the premises where it is sold" includes all food sold
22through a vending machine, except soft drinks, candy, and food
23products that are dispensed hot from a vending machine,
24regardless of the location of the vending machine.
25    Notwithstanding any other provisions of this Act,
26beginning September 1, 2009, "food for human consumption that

 

 

HB1810- 39 -LRB100 03919 HLH 13924 b

1is to be consumed off the premises where it is sold" does not
2include candy. For purposes of this Section, "candy" means a
3preparation of sugar, honey, or other natural or artificial
4sweeteners in combination with chocolate, fruits, nuts or other
5ingredients or flavorings in the form of bars, drops, or
6pieces. "Candy" does not include any preparation that contains
7flour or requires refrigeration.
8    Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "nonprescription medicines and
10drugs" does not include grooming and hygiene products. For
11purposes of this Section, "grooming and hygiene products"
12includes, but is not limited to, soaps and cleaning solutions,
13shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
14lotions and screens, unless those products are available by
15prescription only, regardless of whether the products meet the
16definition of "over-the-counter-drugs". For the purposes of
17this paragraph, "over-the-counter-drug" means a drug for human
18use that contains a label that identifies the product as a drug
19as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
20label includes:
21        (A) A "Drug Facts" panel; or
22        (B) A statement of the "active ingredient(s)" with a
23    list of those ingredients contained in the compound,
24    substance or preparation.
25    Beginning on January 1, 2014 (the effective date of Public
26Act 98-122), "prescription and nonprescription medicines and

 

 

HB1810- 40 -LRB100 03919 HLH 13924 b

1drugs" includes medical cannabis purchased from a registered
2dispensing organization under the Compassionate Use of Medical
3Cannabis Pilot Program Act.
4    Beginning January 1, 2017, in addition to all other rates
5of tax imposed under this Act, a surcharge of 3.75% is imposed
6on the selling price of (1) each firearm purchased in the State
7and (2) each firearm component part that is purchased in the
8State and sold separately from the firearm. "Firearm" has the
9meaning ascribed to that term in Section 1.1 of the Firearm
10Owners Identification Card Act.
11    If the property that is acquired from a serviceman is
12acquired outside Illinois and used outside Illinois before
13being brought to Illinois for use here and is taxable under
14this Act, the "selling price" on which the tax is computed
15shall be reduced by an amount that represents a reasonable
16allowance for depreciation for the period of prior out-of-state
17use.
18(Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14;
1998-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff.
207-29-15; 99-642, eff. 7-28-16; 99-858, eff. 8-19-16.)
 
21    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
22    Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax (except as otherwise provided) at the time when he
25is required to file his return for the period during which such

 

 

HB1810- 41 -LRB100 03919 HLH 13924 b

1tax was collected, less a discount of 2.1% prior to January 1,
21990 and 1.75% on and after January 1, 1990, or $5 per calendar
3year, whichever is greater, which is allowed to reimburse the
4serviceman for expenses incurred in collecting the tax, keeping
5records, preparing and filing returns, remitting the tax and
6supplying data to the Department on request. The Department may
7disallow the discount for servicemen whose certificate of
8registration is revoked at the time the return is filed, but
9only if the Department's decision to revoke the certificate of
10registration has become final. A serviceman need not remit that
11part of any tax collected by him to the extent that he is
12required to pay and does pay the tax imposed by the Service
13Occupation Tax Act with respect to his sale of service
14involving the incidental transfer by him of the same property.
15    Except as provided hereinafter in this Section, on or
16before the twentieth day of each calendar month, such
17serviceman shall file a return for the preceding calendar month
18in accordance with reasonable Rules and Regulations to be
19promulgated by the Department. Such return shall be filed on a
20form prescribed by the Department and shall contain such
21information as the Department may reasonably require.
22    The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

HB1810- 42 -LRB100 03919 HLH 13924 b

1of the first two months of each calendar quarter, on or before
2the twentieth day of the following calendar month, stating:
3        1. The name of the seller;
4        2. The address of the principal place of business from
5    which he engages in business as a serviceman in this State;
6        3. The total amount of taxable receipts received by him
7    during the preceding calendar month, including receipts
8    from charge and time sales, but less all deductions allowed
9    by law;
10        4. The amount of credit provided in Section 2d of this
11    Act;
12        5. The amount of tax due;
13        5-5. The signature of the taxpayer; and
14        6. Such other reasonable information as the Department
15    may require.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Beginning October 1, 1993, a taxpayer who has an average
21monthly tax liability of $150,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1994, a taxpayer who has
24an average monthly tax liability of $100,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1995, a taxpayer who has

 

 

HB1810- 43 -LRB100 03919 HLH 13924 b

1an average monthly tax liability of $50,000 or more shall make
2all payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 2000, a taxpayer who has
4an annual tax liability of $200,000 or more shall make all
5payments required by rules of the Department by electronic
6funds transfer. The term "annual tax liability" shall be the
7sum of the taxpayer's liabilities under this Act, and under all
8other State and local occupation and use tax laws administered
9by the Department, for the immediately preceding calendar year.
10The term "average monthly tax liability" means the sum of the
11taxpayer's liabilities under this Act, and under all other
12State and local occupation and use tax laws administered by the
13Department, for the immediately preceding calendar year
14divided by 12. Beginning on October 1, 2002, a taxpayer who has
15a tax liability in the amount set forth in subsection (b) of
16Section 2505-210 of the Department of Revenue Law shall make
17all payments required by rules of the Department by electronic
18funds transfer.
19    Before August 1 of each year beginning in 1993, the
20Department shall notify all taxpayers required to make payments
21by electronic funds transfer. All taxpayers required to make
22payments by electronic funds transfer shall make those payments
23for a minimum of one year beginning on October 1.
24    Any taxpayer not required to make payments by electronic
25funds transfer may make payments by electronic funds transfer
26with the permission of the Department.

 

 

HB1810- 44 -LRB100 03919 HLH 13924 b

1    All taxpayers required to make payment by electronic funds
2transfer and any taxpayers authorized to voluntarily make
3payments by electronic funds transfer shall make those payments
4in the manner authorized by the Department.
5    The Department shall adopt such rules as are necessary to
6effectuate a program of electronic funds transfer and the
7requirements of this Section.
8    If the serviceman is otherwise required to file a monthly
9return and if the serviceman's average monthly tax liability to
10the Department does not exceed $200, the Department may
11authorize his returns to be filed on a quarter annual basis,
12with the return for January, February and March of a given year
13being due by April 20 of such year; with the return for April,
14May and June of a given year being due by July 20 of such year;
15with the return for July, August and September of a given year
16being due by October 20 of such year, and with the return for
17October, November and December of a given year being due by
18January 20 of the following year.
19    If the serviceman is otherwise required to file a monthly
20or quarterly return and if the serviceman's average monthly tax
21liability to the Department does not exceed $50, the Department
22may authorize his returns to be filed on an annual basis, with
23the return for a given year being due by January 20 of the
24following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

 

 

HB1810- 45 -LRB100 03919 HLH 13924 b

1returns.
2    Notwithstanding any other provision in this Act concerning
3the time within which a serviceman may file his return, in the
4case of any serviceman who ceases to engage in a kind of
5business which makes him responsible for filing returns under
6this Act, such serviceman shall file a final return under this
7Act with the Department not more than 1 month after
8discontinuing such business.
9    Where a serviceman collects the tax with respect to the
10selling price of property which he sells and the purchaser
11thereafter returns such property and the serviceman refunds the
12selling price thereof to the purchaser, such serviceman shall
13also refund, to the purchaser, the tax so collected from the
14purchaser. When filing his return for the period in which he
15refunds such tax to the purchaser, the serviceman may deduct
16the amount of the tax so refunded by him to the purchaser from
17any other Service Use Tax, Service Occupation Tax, retailers'
18occupation tax or use tax which such serviceman may be required
19to pay or remit to the Department, as shown by such return,
20provided that the amount of the tax to be deducted shall
21previously have been remitted to the Department by such
22serviceman. If the serviceman shall not previously have
23remitted the amount of such tax to the Department, he shall be
24entitled to no deduction hereunder upon refunding such tax to
25the purchaser.
26    Any serviceman filing a return hereunder shall also include

 

 

HB1810- 46 -LRB100 03919 HLH 13924 b

1the total tax upon the selling price of tangible personal
2property purchased for use by him as an incident to a sale of
3service, and such serviceman shall remit the amount of such tax
4to the Department when filing such return.
5    If experience indicates such action to be practicable, the
6Department may prescribe and furnish a combination or joint
7return which will enable servicemen, who are required to file
8returns hereunder and also under the Service Occupation Tax
9Act, to furnish all the return information required by both
10Acts on the one form.
11    Where the serviceman has more than one business registered
12with the Department under separate registration hereunder,
13such serviceman shall not file each return that is due as a
14single return covering all such registered businesses, but
15shall file separate returns for each such registered business.
16    Beginning January 1, 1990, each month the Department shall
17pay into the State and Local Tax Reform Fund, a special fund in
18the State Treasury, the net revenue realized for the preceding
19month from the 1% tax on sales of food for human consumption
20which is to be consumed off the premises where it is sold
21(other than alcoholic beverages, soft drinks and food which has
22been prepared for immediate consumption) and prescription and
23nonprescription medicines, drugs, medical appliances, products
24classified as Class III medical devices, by the United States
25Food and Drug Administration that are used for cancer treatment
26pursuant to a prescription, as well as any accessories and

 

 

HB1810- 47 -LRB100 03919 HLH 13924 b

1components related to those devices, and insulin, urine testing
2materials, syringes and needles used by diabetics.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund 20% of the
5net revenue realized for the preceding month from the 6.25%
6general rate on transfers of tangible personal property, other
7than tangible personal property which is purchased outside
8Illinois at retail from a retailer and which is titled or
9registered by an agency of this State's government.
10    Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2013, each month the Department shall pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Retailers' Occupation Tax Act an
25amount equal to the average monthly deficit in the Underground
26Storage Tank Fund during the prior year, as certified annually

 

 

HB1810- 48 -LRB100 03919 HLH 13924 b

1by the Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Use Tax Act, the Service Occupation Tax Act, and the
4Retailers' Occupation Tax Act shall not exceed $18,000,000 in
5any State fiscal year. As used in this paragraph, the "average
6monthly deficit" shall be equal to the difference between the
7average monthly claims for payment by the fund and the average
8monthly revenues deposited into the fund, excluding payments
9made pursuant to this paragraph.
10    Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, this Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, each month the Department shall deposit $500,000 into the
14State Crime Laboratory Fund.
15    Beginning January 1, 2017, the Department shall pay into
16the At-Risk Youth Assistance Fund 100% of the net revenue
17realized for the preceding month from the 3.75% surcharge on
18the selling price of firearms and firearm component parts.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, (a) 1.75% thereof shall be paid into the
21Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
22and after July 1, 1989, 3.8% thereof shall be paid into the
23Build Illinois Fund; provided, however, that if in any fiscal
24year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
25may be, of the moneys received by the Department and required
26to be paid into the Build Illinois Fund pursuant to Section 3

 

 

HB1810- 49 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 50 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 51 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 52 -LRB100 03919 HLH 13924 b

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

 

 

HB1810- 53 -LRB100 03919 HLH 13924 b

12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

HB1810- 54 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 55 -LRB100 03919 HLH 13924 b

1the preceding paragraphs or in any amendments to this Section
2hereafter enacted, beginning on the first day of the first
3calendar month to occur on or after the effective date of this
4amendatory Act of the 98th General Assembly, each month, from
5the collections made under Section 9 of the Use Tax Act,
6Section 9 of the Service Use Tax Act, Section 9 of the Service
7Occupation Tax Act, and Section 3 of the Retailers' Occupation
8Tax Act, the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year by
13the Audit Bureau of the Department under the Use Tax Act, the
14Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% thereof shall be paid into the
19General Revenue Fund of the State Treasury and 25% shall be
20reserved in a special account and used only for the transfer to
21the Common School Fund as part of the monthly transfer from the
22General Revenue Fund in accordance with Section 8a of the State
23Finance Act.
24    As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

 

 

HB1810- 56 -LRB100 03919 HLH 13924 b

1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1098-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1198-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
128-19-16.)
 
13    Section 20. The Service Occupation Tax Act is amended by
14changing Sections 3-10 and 9 as follows:
 
15    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
16    Sec. 3-10. Rate of tax. Unless otherwise provided in this
17Section, the tax imposed by this Act is at the rate of 6.25% of
18the "selling price", as defined in Section 2 of the Service Use
19Tax Act, of the tangible personal property. For the purpose of
20computing this tax, in no event shall the "selling price" be
21less than the cost price to the serviceman of the tangible
22personal property transferred. The selling price of each item
23of tangible personal property transferred as an incident of a
24sale of service may be shown as a distinct and separate item on

 

 

HB1810- 57 -LRB100 03919 HLH 13924 b

1the serviceman's billing to the service customer. If the
2selling price is not so shown, the selling price of the
3tangible personal property is deemed to be 50% of the
4serviceman's entire billing to the service customer. When,
5however, a serviceman contracts to design, develop, and produce
6special order machinery or equipment, the tax imposed by this
7Act shall be based on the serviceman's cost price of the
8tangible personal property transferred incident to the
9completion of the contract.
10    Beginning on July 1, 2000 and through December 31, 2000,
11with respect to motor fuel, as defined in Section 1.1 of the
12Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
13the Use Tax Act, the tax is imposed at the rate of 1.25%.
14    With respect to gasohol, as defined in the Use Tax Act, the
15tax imposed by this Act shall apply to (i) 70% of the cost
16price of property transferred as an incident to the sale of
17service on or after January 1, 1990, and before July 1, 2003,
18(ii) 80% of the selling price of property transferred as an
19incident to the sale of service on or after July 1, 2003 and on
20or before December 31, 2018, and (iii) 100% of the cost price
21thereafter. If, at any time, however, the tax under this Act on
22sales of gasohol, as defined in the Use Tax Act, is imposed at
23the rate of 1.25%, then the tax imposed by this Act applies to
24100% of the proceeds of sales of gasohol made during that time.
25    With respect to majority blended ethanol fuel, as defined
26in the Use Tax Act, the tax imposed by this Act does not apply

 

 

HB1810- 58 -LRB100 03919 HLH 13924 b

1to the selling price of property transferred as an incident to
2the sale of service on or after July 1, 2003 and on or before
3December 31, 2018 but applies to 100% of the selling price
4thereafter.
5    With respect to biodiesel blends, as defined in the Use Tax
6Act, with no less than 1% and no more than 10% biodiesel, the
7tax imposed by this Act applies to (i) 80% of the selling price
8of property transferred as an incident to the sale of service
9on or after July 1, 2003 and on or before December 31, 2018 and
10(ii) 100% of the proceeds of the selling price thereafter. If,
11at any time, however, the tax under this Act on sales of
12biodiesel blends, as defined in the Use Tax Act, with no less
13than 1% and no more than 10% biodiesel is imposed at the rate
14of 1.25%, then the tax imposed by this Act applies to 100% of
15the proceeds of sales of biodiesel blends with no less than 1%
16and no more than 10% biodiesel made during that time.
17    With respect to 100% biodiesel, as defined in the Use Tax
18Act, and biodiesel blends, as defined in the Use Tax Act, with
19more than 10% but no more than 99% biodiesel material, the tax
20imposed by this Act does not apply to the proceeds of the
21selling price of property transferred as an incident to the
22sale of service on or after July 1, 2003 and on or before
23December 31, 2018 but applies to 100% of the selling price
24thereafter.
25    At the election of any registered serviceman made for each
26fiscal year, sales of service in which the aggregate annual

 

 

HB1810- 59 -LRB100 03919 HLH 13924 b

1cost price of tangible personal property transferred as an
2incident to the sales of service is less than 35%, or 75% in
3the case of servicemen transferring prescription drugs or
4servicemen engaged in graphic arts production, of the aggregate
5annual total gross receipts from all sales of service, the tax
6imposed by this Act shall be based on the serviceman's cost
7price of the tangible personal property transferred incident to
8the sale of those services.
9    The tax shall be imposed at the rate of 1% on food prepared
10for immediate consumption and transferred incident to a sale of
11service subject to this Act or the Service Occupation Tax Act
12by an entity licensed under the Hospital Licensing Act, the
13Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
14Act, the Specialized Mental Health Rehabilitation Act of 2013,
15or the Child Care Act of 1969. The tax shall also be imposed at
16the rate of 1% on food for human consumption that is to be
17consumed off the premises where it is sold (other than
18alcoholic beverages, soft drinks, and food that has been
19prepared for immediate consumption and is not otherwise
20included in this paragraph) and prescription and
21nonprescription medicines, drugs, medical appliances, products
22classified as Class III medical devices by the United States
23Food and Drug Administration that are used for cancer treatment
24pursuant to a prescription, as well as any accessories and
25components related to those devices, modifications to a motor
26vehicle for the purpose of rendering it usable by a person with

 

 

HB1810- 60 -LRB100 03919 HLH 13924 b

1a disability, and insulin, urine testing materials, syringes,
2and needles used by diabetics, for human use. For the purposes
3of this Section, until September 1, 2009: the term "soft
4drinks" means any complete, finished, ready-to-use,
5non-alcoholic drink, whether carbonated or not, including but
6not limited to soda water, cola, fruit juice, vegetable juice,
7carbonated water, and all other preparations commonly known as
8soft drinks of whatever kind or description that are contained
9in any closed or sealed can, carton, or container, regardless
10of size; but "soft drinks" does not include coffee, tea,
11non-carbonated water, infant formula, milk or milk products as
12defined in the Grade A Pasteurized Milk and Milk Products Act,
13or drinks containing 50% or more natural fruit or vegetable
14juice.
15    Notwithstanding any other provisions of this Act,
16beginning September 1, 2009, "soft drinks" means non-alcoholic
17beverages that contain natural or artificial sweeteners. "Soft
18drinks" do not include beverages that contain milk or milk
19products, soy, rice or similar milk substitutes, or greater
20than 50% of vegetable or fruit juice by volume.
21    Until August 1, 2009, and notwithstanding any other
22provisions of this Act, "food for human consumption that is to
23be consumed off the premises where it is sold" includes all
24food sold through a vending machine, except soft drinks and
25food products that are dispensed hot from a vending machine,
26regardless of the location of the vending machine. Beginning

 

 

HB1810- 61 -LRB100 03919 HLH 13924 b

1August 1, 2009, and notwithstanding any other provisions of
2this Act, "food for human consumption that is to be consumed
3off the premises where it is sold" includes all food sold
4through a vending machine, except soft drinks, candy, and food
5products that are dispensed hot from a vending machine,
6regardless of the location of the vending machine.
7    Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "food for human consumption that
9is to be consumed off the premises where it is sold" does not
10include candy. For purposes of this Section, "candy" means a
11preparation of sugar, honey, or other natural or artificial
12sweeteners in combination with chocolate, fruits, nuts or other
13ingredients or flavorings in the form of bars, drops, or
14pieces. "Candy" does not include any preparation that contains
15flour or requires refrigeration.
16    Notwithstanding any other provisions of this Act,
17beginning September 1, 2009, "nonprescription medicines and
18drugs" does not include grooming and hygiene products. For
19purposes of this Section, "grooming and hygiene products"
20includes, but is not limited to, soaps and cleaning solutions,
21shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
22lotions and screens, unless those products are available by
23prescription only, regardless of whether the products meet the
24definition of "over-the-counter-drugs". For the purposes of
25this paragraph, "over-the-counter-drug" means a drug for human
26use that contains a label that identifies the product as a drug

 

 

HB1810- 62 -LRB100 03919 HLH 13924 b

1as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
2label includes:
3        (A) A "Drug Facts" panel; or
4        (B) A statement of the "active ingredient(s)" with a
5    list of those ingredients contained in the compound,
6    substance or preparation.
7    Beginning on January 1, 2014 (the effective date of Public
8Act 98-122), "prescription and nonprescription medicines and
9drugs" includes medical cannabis purchased from a registered
10dispensing organization under the Compassionate Use of Medical
11Cannabis Pilot Program Act.
12    Beginning January 1, 2017, in addition to all other rates
13of tax imposed under this Act, a surcharge of 3.75% is imposed
14on the selling price of (1) each firearm purchased in the State
15and (2) each firearm component part that is purchased in the
16State and sold separately from the firearm. "Firearm" has the
17meaning ascribed to that term in Section 1.1 of the Firearm
18Owners Identification Card Act.
19(Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14;
2098-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff.
217-29-15; 99-642, eff. 7-28-16; 99-858, eff. 8-19-16.)
 
22    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
23    Sec. 9. Each serviceman required or authorized to collect
24the tax herein imposed shall pay to the Department the amount
25of such tax at the time when he is required to file his return

 

 

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

 

 

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1    The Department may require returns to be filed on a
2quarterly basis. If so required, a return for each calendar
3quarter shall be filed on or before the twentieth day of the
4calendar month following the end of such calendar quarter. The
5taxpayer shall also file a return with the Department for each
6of the first two months of each calendar quarter, on or before
7the twentieth day of the following calendar month, stating:
8        1. The name of the seller;
9        2. The address of the principal place of business from
10    which he engages in business as a serviceman in this State;
11        3. The total amount of taxable receipts received by him
12    during the preceding calendar month, including receipts
13    from charge and time sales, but less all deductions allowed
14    by law;
15        4. The amount of credit provided in Section 2d of this
16    Act;
17        5. The amount of tax due;
18        5-5. The signature of the taxpayer; and
19        6. Such other reasonable information as the Department
20    may require.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Prior to October 1, 2003, and on and after September 1,
262004 a serviceman may accept a Manufacturer's Purchase Credit

 

 

HB1810- 65 -LRB100 03919 HLH 13924 b

1certification from a purchaser in satisfaction of Service Use
2Tax as provided in Section 3-70 of the Service Use Tax Act if
3the purchaser provides the appropriate documentation as
4required by Section 3-70 of the Service Use Tax Act. A
5Manufacturer's Purchase Credit certification, accepted prior
6to October 1, 2003 or on or after September 1, 2004 by a
7serviceman as provided in Section 3-70 of the Service Use Tax
8Act, may be used by that serviceman to satisfy Service
9Occupation Tax liability in the amount claimed in the
10certification, not to exceed 6.25% of the receipts subject to
11tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's Purchase
15Credit reported on annual returns due on or after January 1,
162005 will be disallowed for periods prior to September 1, 2004.
17No Manufacturer's Purchase Credit may be used after September
1830, 2003 through August 31, 2004 to satisfy any tax liability
19imposed under this Act, including any audit liability.
20    If the serviceman's average monthly tax liability to the
21Department does not exceed $200, the Department may authorize
22his returns to be filed on a quarter annual basis, with the
23return for January, February and March of a given year being
24due by April 20 of such year; with the return for April, May
25and June of a given year being due by July 20 of such year; with
26the return for July, August and September of a given year being

 

 

HB1810- 66 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 67 -LRB100 03919 HLH 13924 b

1funds transfer. Beginning October 1, 2000, a taxpayer who has
2an annual tax liability of $200,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. The term "annual tax liability" shall be the
5sum of the taxpayer's liabilities under this Act, and under all
6other State and local occupation and use tax laws administered
7by the Department, for the immediately preceding calendar year.
8The term "average monthly tax liability" means the sum of the
9taxpayer's liabilities under this Act, and under all other
10State and local occupation and use tax laws administered by the
11Department, for the immediately preceding calendar year
12divided by 12. Beginning on October 1, 2002, a taxpayer who has
13a tax liability in the amount set forth in subsection (b) of
14Section 2505-210 of the Department of Revenue Law shall make
15all payments required by rules of the Department by electronic
16funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make payments
19by electronic funds transfer. All taxpayers required to make
20payments by electronic funds transfer shall make those payments
21for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

HB1810- 68 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 69 -LRB100 03919 HLH 13924 b

1Act, the Use Tax Act or the Service Use Tax Act, to furnish all
2the return information required by all said Acts on the one
3form.
4    Where the serviceman has more than one business registered
5with the Department under separate registrations hereunder,
6such serviceman shall file separate returns for each registered
7business.
8    Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund the revenue realized for
10the preceding month from the 1% tax on sales of food for human
11consumption which is to be consumed off the premises where it
12is sold (other than alcoholic beverages, soft drinks and food
13which has been prepared for immediate consumption) and
14prescription and nonprescription medicines, drugs, medical
15appliances, products classified as Class III medical devices by
16the United States Food and Drug Administration that are used
17for cancer treatment pursuant to a prescription, as well as any
18accessories and components related to those devices, and
19insulin, urine testing materials, syringes and needles used by
20diabetics.
21    Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund 4% of the
23revenue realized for the preceding month from the 6.25% general
24rate.
25    Beginning August 1, 2000, each month the Department shall
26pay into the County and Mass Transit District Fund 20% of the

 

 

HB1810- 70 -LRB100 03919 HLH 13924 b

1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the revenue
5realized for the preceding month from the 6.25% general rate on
6transfers of tangible personal property.
7    Beginning August 1, 2000, each month the Department shall
8pay into the Local Government Tax Fund 80% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of motor fuel and gasohol.
11    Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17are now taxed at 6.25%.
18    Beginning July 1, 2013, each month the Department shall pay
19into the Underground Storage Tank Fund from the proceeds
20collected under this Act, the Use Tax Act, the Service Use Tax
21Act, and the Retailers' Occupation Tax Act an amount equal to
22the average monthly deficit in the Underground Storage Tank
23Fund during the prior year, as certified annually by the
24Illinois Environmental Protection Agency, but the total
25payment into the Underground Storage Tank Fund under this Act,
26the Use Tax Act, the Service Use Tax Act, and the Retailers'

 

 

HB1810- 71 -LRB100 03919 HLH 13924 b

1Occupation Tax Act shall not exceed $18,000,000 in any State
2fiscal year. As used in this paragraph, the "average monthly
3deficit" shall be equal to the difference between the average
4monthly claims for payment by the fund and the average monthly
5revenues deposited into the fund, excluding payments made
6pursuant to this paragraph.
7    Beginning July 1, 2015, of the remainder of the moneys
8received by the Department under the Use Tax Act, the Service
9Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
10each month the Department shall deposit $500,000 into the State
11Crime Laboratory Fund.
12    Beginning January 1, 2017, the Department shall pay into
13the At-Risk Youth Assistance Fund 100% of the net revenue
14realized for the preceding month from the 3.75% surcharge on
15the selling price of firearms and firearm component parts.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, (a) 1.75% thereof shall be paid into the
18Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
19and after July 1, 1989, 3.8% thereof shall be paid into the
20Build Illinois Fund; provided, however, that if in any fiscal
21year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
22may be, of the moneys received by the Department and required
23to be paid into the Build Illinois Fund pursuant to Section 3
24of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
25Act, Section 9 of the Service Use Tax Act, and Section 9 of the
26Service Occupation Tax Act, such Acts being hereinafter called

 

 

HB1810- 72 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 73 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 74 -LRB100 03919 HLH 13924 b

1Build Illinois Fund are subject to the pledge, claim and charge
2set forth in Section 12 of the Build Illinois Bond Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

HB1810- 75 -LRB100 03919 HLH 13924 b

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021246,000,000
202022260,000,000
212023275,000,000
222024 275,000,000
232025 275,000,000
242026 279,000,000
252027 292,000,000
262028 307,000,000

 

 

HB1810- 76 -LRB100 03919 HLH 13924 b

12029 322,000,000
22030 338,000,000
32031 350,000,000
42032 350,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Pier and
11Exposition Authority Act,
12but not after fiscal year 2060.
13    Beginning July 20, 1993 and in each month of each fiscal
14year thereafter, one-eighth of the amount requested in the
15certificate of the Chairman of the Metropolitan Pier and
16Exposition Authority for that fiscal year, less the amount
17deposited into the McCormick Place Expansion Project Fund by
18the State Treasurer in the respective month under subsection
19(g) of Section 13 of the Metropolitan Pier and Exposition
20Authority Act, plus cumulative deficiencies in the deposits
21required under this Section for previous months and years,
22shall be deposited into the McCormick Place Expansion Project
23Fund, until the full amount requested for the fiscal year, but
24not in excess of the amount specified above as "Total Deposit",
25has been deposited.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

HB1810- 77 -LRB100 03919 HLH 13924 b

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois Tax
5Increment Fund 0.27% of 80% of the net revenue realized for the
6preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a 25-year
13period, the Department shall each month pay into the Energy
14Infrastructure Fund 80% of the net revenue realized from the
156.25% general rate on the selling price of Illinois-mined coal
16that was sold to an eligible business. For purposes of this
17paragraph, the term "eligible business" means a new electric
18generating facility certified pursuant to Section 605-332 of
19the Department of Commerce and Economic Opportunity Law of the
20Civil Administrative Code of Illinois.
21    Subject to payment of amounts into the Build Illinois Fund,
22the McCormick Place Expansion Project Fund, the Illinois Tax
23Increment Fund, and the Energy Infrastructure Fund pursuant to
24the preceding paragraphs or in any amendments to this Section
25hereafter enacted, beginning on the first day of the first
26calendar month to occur on or after the effective date of this

 

 

HB1810- 78 -LRB100 03919 HLH 13924 b

1amendatory Act of the 98th General Assembly, each month, from
2the collections made under Section 9 of the Use Tax Act,
3Section 9 of the Service Use Tax Act, Section 9 of the Service
4Occupation Tax Act, and Section 3 of the Retailers' Occupation
5Tax Act, the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year by
10the Audit Bureau of the Department under the Use Tax Act, the
11Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, 75% shall be paid into the General
16Revenue Fund of the State Treasury and 25% shall be reserved in
17a special account and used only for the transfer to the Common
18School Fund as part of the monthly transfer from the General
19Revenue Fund in accordance with Section 8a of the State Finance
20Act.
21    The Department may, upon separate written notice to a
22taxpayer, require the taxpayer to prepare and file with the
23Department on a form prescribed by the Department within not
24less than 60 days after receipt of the notice an annual
25information return for the tax year specified in the notice.
26Such annual return to the Department shall include a statement

 

 

HB1810- 79 -LRB100 03919 HLH 13924 b

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

 

 

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1    penalty provided for in this Act.
2        (ii) On and after January 1, 1994, the taxpayer shall
3    be liable for a penalty as described in Section 3-4 of the
4    Uniform Penalty and Interest Act.
5    The chief executive officer, proprietor, owner or highest
6ranking manager shall sign the annual return to certify the
7accuracy of the information contained therein. Any person who
8willfully signs the annual return containing false or
9inaccurate information shall be guilty of perjury and punished
10accordingly. The annual return form prescribed by the
11Department shall include a warning that the person signing the
12return may be liable for perjury.
13    The foregoing portion of this Section concerning the filing
14of an annual information return shall not apply to a serviceman
15who is not required to file an income tax return with the
16United States Government.
17    As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24    Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

 

 

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1overpayment of liability.
2    For greater simplicity of administration, it shall be
3permissible for manufacturers, importers and wholesalers whose
4products are sold by numerous servicemen in Illinois, and who
5wish to do so, to assume the responsibility for accounting and
6paying to the Department all tax accruing under this Act with
7respect to such sales, if the servicemen who are affected do
8not make written objection to the Department to this
9arrangement.
10(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1198-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1298-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
138-19-16.)
 
14    Section 25. The Retailers' Occupation Tax Act is amended by
15changing Sections 2-10 and 3 as follows:
 
16    (35 ILCS 120/2-10)
17    Sec. 2-10. Rate of tax. Unless otherwise provided in this
18Section, the tax imposed by this Act is at the rate of 6.25% of
19gross receipts from sales of tangible personal property made in
20the course of business.
21    Beginning on July 1, 2000 and through December 31, 2000,
22with respect to motor fuel, as defined in Section 1.1 of the
23Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
24the Use Tax Act, the tax is imposed at the rate of 1.25%.

 

 

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1    Beginning on August 6, 2010 through August 15, 2010, with
2respect to sales tax holiday items as defined in Section 2-8 of
3this Act, the tax is imposed at the rate of 1.25%.
4    Within 14 days after the effective date of this amendatory
5Act of the 91st General Assembly, each retailer of motor fuel
6and gasohol shall cause the following notice to be posted in a
7prominently visible place on each retail dispensing device that
8is used to dispense motor fuel or gasohol in the State of
9Illinois: "As of July 1, 2000, the State of Illinois has
10eliminated the State's share of sales tax on motor fuel and
11gasohol through December 31, 2000. The price on this pump
12should reflect the elimination of the tax." The notice shall be
13printed in bold print on a sign that is no smaller than 4
14inches by 8 inches. The sign shall be clearly visible to
15customers. Any retailer who fails to post or maintain a
16required sign through December 31, 2000 is guilty of a petty
17offense for which the fine shall be $500 per day per each
18retail premises where a violation occurs.
19    With respect to gasohol, as defined in the Use Tax Act, the
20tax imposed by this Act applies to (i) 70% of the proceeds of
21sales made on or after January 1, 1990, and before July 1,
222003, (ii) 80% of the proceeds of sales made on or after July
231, 2003 and on or before December 31, 2018, and (iii) 100% of
24the proceeds of sales made thereafter. If, at any time,
25however, the tax under this Act on sales of gasohol, as defined
26in the Use Tax Act, is imposed at the rate of 1.25%, then the

 

 

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1tax imposed by this Act applies to 100% of the proceeds of
2sales of gasohol made during that time.
3    With respect to majority blended ethanol fuel, as defined
4in the Use Tax Act, the tax imposed by this Act does not apply
5to the proceeds of sales made on or after July 1, 2003 and on or
6before December 31, 2018 but applies to 100% of the proceeds of
7sales made thereafter.
8    With respect to biodiesel blends, as defined in the Use Tax
9Act, with no less than 1% and no more than 10% biodiesel, the
10tax imposed by this Act applies to (i) 80% of the proceeds of
11sales made on or after July 1, 2003 and on or before December
1231, 2018 and (ii) 100% of the proceeds of sales made
13thereafter. If, at any time, however, the tax under this Act on
14sales of biodiesel blends, as defined in the Use Tax Act, with
15no less than 1% and no more than 10% biodiesel is imposed at
16the rate of 1.25%, then the tax imposed by this Act applies to
17100% of the proceeds of sales of biodiesel blends with no less
18than 1% and no more than 10% biodiesel made during that time.
19    With respect to 100% biodiesel, as defined in the Use Tax
20Act, and biodiesel blends, as defined in the Use Tax Act, with
21more than 10% but no more than 99% biodiesel, the tax imposed
22by this Act does not apply to the proceeds of sales made on or
23after July 1, 2003 and on or before December 31, 2018 but
24applies to 100% of the proceeds of sales made thereafter.
25    With respect to food for human consumption that is to be
26consumed off the premises where it is sold (other than

 

 

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1alcoholic beverages, soft drinks, and food that has been
2prepared for immediate consumption) and prescription and
3nonprescription medicines, drugs, medical appliances, products
4classified as Class III medical devices by the United States
5Food and Drug Administration that are used for cancer treatment
6pursuant to a prescription, as well as any accessories and
7components related to those devices, modifications to a motor
8vehicle for the purpose of rendering it usable by a person with
9a disability, and insulin, urine testing materials, syringes,
10and needles used by diabetics, for human use, the tax is
11imposed at the rate of 1%. For the purposes of this Section,
12until September 1, 2009: the term "soft drinks" means any
13complete, finished, ready-to-use, non-alcoholic drink, whether
14carbonated or not, including but not limited to soda water,
15cola, fruit juice, vegetable juice, carbonated water, and all
16other preparations commonly known as soft drinks of whatever
17kind or description that are contained in any closed or sealed
18bottle, can, carton, or container, regardless of size; but
19"soft drinks" does not include coffee, tea, non-carbonated
20water, infant formula, milk or milk products as defined in the
21Grade A Pasteurized Milk and Milk Products Act, or drinks
22containing 50% or more natural fruit or vegetable juice.
23    Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "soft drinks" means non-alcoholic
25beverages that contain natural or artificial sweeteners. "Soft
26drinks" do not include beverages that contain milk or milk

 

 

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1products, soy, rice or similar milk substitutes, or greater
2than 50% of vegetable or fruit juice by volume.
3    Until August 1, 2009, and notwithstanding any other
4provisions of this Act, "food for human consumption that is to
5be consumed off the premises where it is sold" includes all
6food sold through a vending machine, except soft drinks and
7food products that are dispensed hot from a vending machine,
8regardless of the location of the vending machine. Beginning
9August 1, 2009, and notwithstanding any other provisions of
10this Act, "food for human consumption that is to be consumed
11off the premises where it is sold" includes all food sold
12through a vending machine, except soft drinks, candy, and food
13products that are dispensed hot from a vending machine,
14regardless of the location of the vending machine.
15    Notwithstanding any other provisions of this Act,
16beginning September 1, 2009, "food for human consumption that
17is to be consumed off the premises where it is sold" does not
18include candy. For purposes of this Section, "candy" means a
19preparation of sugar, honey, or other natural or artificial
20sweeteners in combination with chocolate, fruits, nuts or other
21ingredients or flavorings in the form of bars, drops, or
22pieces. "Candy" does not include any preparation that contains
23flour or requires refrigeration.
24    Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "nonprescription medicines and
26drugs" does not include grooming and hygiene products. For

 

 

HB1810- 86 -LRB100 03919 HLH 13924 b

1purposes of this Section, "grooming and hygiene products"
2includes, but is not limited to, soaps and cleaning solutions,
3shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4lotions and screens, unless those products are available by
5prescription only, regardless of whether the products meet the
6definition of "over-the-counter-drugs". For the purposes of
7this paragraph, "over-the-counter-drug" means a drug for human
8use that contains a label that identifies the product as a drug
9as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
10label includes:
11        (A) A "Drug Facts" panel; or
12        (B) A statement of the "active ingredient(s)" with a
13    list of those ingredients contained in the compound,
14    substance or preparation.
15    Beginning on the effective date of this amendatory Act of
16the 98th General Assembly, "prescription and nonprescription
17medicines and drugs" includes medical cannabis purchased from a
18registered dispensing organization under the Compassionate Use
19of Medical Cannabis Pilot Program Act.
20    Beginning January 1, 2017, in addition to all other rates
21of tax imposed under this Act, a surcharge of 3.75% is imposed
22on the selling price of (1) each firearm purchased in the State
23and (2) each firearm component part that is purchased in the
24State and sold separately from the firearm. "Firearm" has the
25meaning ascribed to that term in Section 1.1 of the Firearm
26Owners Identification Card Act.

 

 

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1(Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15;
299-858, eff. 8-19-16.)
 
3    (35 ILCS 120/3)  (from Ch. 120, par. 442)
4    Sec. 3. Except as provided in this Section, on or before
5the twentieth day of each calendar month, every person engaged
6in the business of selling tangible personal property at retail
7in this State during the preceding calendar month shall file a
8return with the Department, stating:
9        1. The name of the seller;
10        2. His residence address and the address of his
11    principal place of business and the address of the
12    principal place of business (if that is a different
13    address) from which he engages in the business of selling
14    tangible personal property at retail in this State;
15        3. Total amount of receipts received by him during the
16    preceding calendar month or quarter, as the case may be,
17    from sales of tangible personal property, and from services
18    furnished, by him during such preceding calendar month or
19    quarter;
20        4. Total amount received by him during the preceding
21    calendar month or quarter on charge and time sales of
22    tangible personal property, and from services furnished,
23    by him prior to the month or quarter for which the return
24    is filed;
25        5. Deductions allowed by law;

 

 

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1        6. Gross receipts which were received by him during the
2    preceding calendar month or quarter and upon the basis of
3    which the tax is imposed;
4        7. The amount of credit provided in Section 2d of this
5    Act;
6        8. The amount of tax due;
7        9. The signature of the taxpayer; and
8        10. Such other reasonable information as the
9    Department may require.
10    If a taxpayer fails to sign a return within 30 days after
11the proper notice and demand for signature by the Department,
12the return shall be considered valid and any amount shown to be
13due on the return shall be deemed assessed.
14    Each return shall be accompanied by the statement of
15prepaid tax issued pursuant to Section 2e for which credit is
16claimed.
17    Prior to October 1, 2003, and on and after September 1,
182004 a retailer may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Use Tax as
20provided in Section 3-85 of the Use Tax Act if the purchaser
21provides the appropriate documentation as required by Section
223-85 of the Use Tax Act. A Manufacturer's Purchase Credit
23certification, accepted by a retailer prior to October 1, 2003
24and on and after September 1, 2004 as provided in Section 3-85
25of the Use Tax Act, may be used by that retailer to satisfy
26Retailers' Occupation Tax liability in the amount claimed in

 

 

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1the certification, not to exceed 6.25% of the receipts subject
2to tax from a qualifying purchase. A Manufacturer's Purchase
3Credit reported on any original or amended return filed under
4this Act after October 20, 2003 for reporting periods prior to
5September 1, 2004 shall be disallowed. Manufacturer's
6Purchaser Credit reported on annual returns due on or after
7January 1, 2005 will be disallowed for periods prior to
8September 1, 2004. No Manufacturer's Purchase Credit may be
9used after September 30, 2003 through August 31, 2004 to
10satisfy any tax liability imposed under this Act, including any
11audit liability.
12    The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19        1. The name of the seller;
20        2. The address of the principal place of business from
21    which he engages in the business of selling tangible
22    personal property at retail in this State;
23        3. The total amount of taxable receipts received by him
24    during the preceding calendar month from sales of tangible
25    personal property by him during such preceding calendar
26    month, including receipts from charge and time sales, but

 

 

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1    less all deductions allowed by law;
2        4. The amount of credit provided in Section 2d of this
3    Act;
4        5. The amount of tax due; and
5        6. Such other reasonable information as the Department
6    may require.
7    Beginning on October 1, 2003, any person who is not a
8licensed distributor, importing distributor, or manufacturer,
9as defined in the Liquor Control Act of 1934, but is engaged in
10the business of selling, at retail, alcoholic liquor shall file
11a statement with the Department of Revenue, in a format and at
12a time prescribed by the Department, showing the total amount
13paid for alcoholic liquor purchased during the preceding month
14and such other information as is reasonably required by the
15Department. The Department may adopt rules to require that this
16statement be filed in an electronic or telephonic format. Such
17rules may provide for exceptions from the filing requirements
18of this paragraph. For the purposes of this paragraph, the term
19"alcoholic liquor" shall have the meaning prescribed in the
20Liquor Control Act of 1934.
21    Beginning on October 1, 2003, every distributor, importing
22distributor, and manufacturer of alcoholic liquor as defined in
23the Liquor Control Act of 1934, shall file a statement with the
24Department of Revenue, no later than the 10th day of the month
25for the preceding month during which transactions occurred, by
26electronic means, showing the total amount of gross receipts

 

 

HB1810- 91 -LRB100 03919 HLH 13924 b

1from the sale of alcoholic liquor sold or distributed during
2the preceding month to purchasers; identifying the purchaser to
3whom it was sold or distributed; the purchaser's tax
4registration number; and such other information reasonably
5required by the Department. A distributor, importing
6distributor, or manufacturer of alcoholic liquor must
7personally deliver, mail, or provide by electronic means to
8each retailer listed on the monthly statement a report
9containing a cumulative total of that distributor's, importing
10distributor's, or manufacturer's total sales of alcoholic
11liquor to that retailer no later than the 10th day of the month
12for the preceding month during which the transaction occurred.
13The distributor, importing distributor, or manufacturer shall
14notify the retailer as to the method by which the distributor,
15importing distributor, or manufacturer will provide the sales
16information. If the retailer is unable to receive the sales
17information by electronic means, the distributor, importing
18distributor, or manufacturer shall furnish the sales
19information by personal delivery or by mail. For purposes of
20this paragraph, the term "electronic means" includes, but is
21not limited to, the use of a secure Internet website, e-mail,
22or facsimile.
23    If a total amount of less than $1 is payable, refundable or
24creditable, such amount shall be disregarded if it is less than
2550 cents and shall be increased to $1 if it is 50 cents or more.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

HB1810- 92 -LRB100 03919 HLH 13924 b

1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1995, a taxpayer who has
7an average monthly tax liability of $50,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 2000, a taxpayer who has
10an annual tax liability of $200,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. The term "annual tax liability" shall be the
13sum of the taxpayer's liabilities under this Act, and under all
14other State and local occupation and use tax laws administered
15by the Department, for the immediately preceding calendar year.
16The term "average monthly tax liability" shall be the sum of
17the taxpayer's liabilities under this Act, and under all other
18State and local occupation and use tax laws administered by the
19Department, for the immediately preceding calendar year
20divided by 12. Beginning on October 1, 2002, a taxpayer who has
21a tax liability in the amount set forth in subsection (b) of
22Section 2505-210 of the Department of Revenue Law shall make
23all payments required by rules of the Department by electronic
24funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make payments

 

 

HB1810- 93 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 94 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 95 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 96 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 97 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 98 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 99 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 100 -LRB100 03919 HLH 13924 b

1accredited agent of such corporation.
2    Where the seller is a limited liability company, the return
3filed on behalf of the limited liability company shall be
4signed by a manager, member, or properly accredited agent of
5the limited liability company.
6    Except as provided in this Section, the retailer filing the
7return under this Section shall, at the time of filing such
8return, pay to the Department the amount of tax imposed by this
9Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
10on and after January 1, 1990, or $5 per calendar year,
11whichever is greater, which is allowed to reimburse the
12retailer for the expenses incurred in keeping records,
13preparing and filing returns, remitting the tax and supplying
14data to the Department on request. Any prepayment made pursuant
15to Section 2d of this Act shall be included in the amount on
16which such 2.1% or 1.75% discount is computed. In the case of
17retailers who report and pay the tax on a transaction by
18transaction basis, as provided in this Section, such discount
19shall be taken with each such tax remittance instead of when
20such retailer files his periodic return. The Department may
21disallow the discount for retailers whose certificate of
22registration is revoked at the time the return is filed, but
23only if the Department's decision to revoke the certificate of
24registration has become final.
25    Before October 1, 2000, if the taxpayer's average monthly
26tax liability to the Department under this Act, the Use Tax

 

 

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1Act, the Service Occupation Tax Act, and the Service Use Tax
2Act, excluding any liability for prepaid sales tax to be
3remitted in accordance with Section 2d of this Act, was $10,000
4or more during the preceding 4 complete calendar quarters, he
5shall file a return with the Department each month by the 20th
6day of the month next following the month during which such tax
7liability is incurred and shall make payments to the Department
8on or before the 7th, 15th, 22nd and last day of the month
9during which such liability is incurred. On and after October
101, 2000, if the taxpayer's average monthly tax liability to the
11Department under this Act, the Use Tax Act, the Service
12Occupation Tax Act, and the Service Use Tax Act, excluding any
13liability for prepaid sales tax to be remitted in accordance
14with Section 2d of this Act, was $20,000 or more during the
15preceding 4 complete calendar quarters, he shall file a return
16with the Department each month by the 20th day of the month
17next following the month during which such tax liability is
18incurred and shall make payment to the Department on or before
19the 7th, 15th, 22nd and last day of the month during which such
20liability is incurred. If the month during which such tax
21liability is incurred began prior to January 1, 1985, each
22payment shall be in an amount equal to 1/4 of the taxpayer's
23actual liability for the month or an amount set by the
24Department not to exceed 1/4 of the average monthly liability
25of the taxpayer to the Department for the preceding 4 complete
26calendar quarters (excluding the month of highest liability and

 

 

HB1810- 102 -LRB100 03919 HLH 13924 b

1the month of lowest liability in such 4 quarter period). If the
2month during which such tax liability is incurred begins on or
3after January 1, 1985 and prior to January 1, 1987, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 27.5% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1987 and prior to January 1, 1988, each
9payment shall be in an amount equal to 22.5% of the taxpayer's
10actual liability for the month or 26.25% of the taxpayer's
11liability for the same calendar month of the preceding year. If
12the month during which such tax liability is incurred begins on
13or after January 1, 1988, and prior to January 1, 1989, or
14begins on or after January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year. If the month during which
18such tax liability is incurred begins on or after January 1,
191989, and prior to January 1, 1996, each payment shall be in an
20amount equal to 22.5% of the taxpayer's actual liability for
21the month or 25% of the taxpayer's liability for the same
22calendar month of the preceding year or 100% of the taxpayer's
23actual liability for the quarter monthly reporting period. The
24amount of such quarter monthly payments shall be credited
25against the final tax liability of the taxpayer's return for
26that month. Before October 1, 2000, once applicable, the

 

 

HB1810- 103 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 104 -LRB100 03919 HLH 13924 b

1quarter period is less than $20,000. However, if a taxpayer can
2show the Department that a substantial change in the taxpayer's
3business has occurred which causes the taxpayer to anticipate
4that his average monthly tax liability for the reasonably
5foreseeable future will fall below the $20,000 threshold stated
6above, then such taxpayer may petition the Department for a
7change in such taxpayer's reporting status. The Department
8shall change such taxpayer's reporting status unless it finds
9that such change is seasonal in nature and not likely to be
10long term. If any such quarter monthly payment is not paid at
11the time or in the amount required by this Section, then the
12taxpayer shall be liable for penalties and interest on the
13difference between the minimum amount due as a payment and the
14amount of such quarter monthly payment actually and timely
15paid, except insofar as the taxpayer has previously made
16payments for that month to the Department in excess of the
17minimum payments previously due as provided in this Section.
18The Department shall make reasonable rules and regulations to
19govern the quarter monthly payment amount and quarter monthly
20payment dates for taxpayers who file on other than a calendar
21monthly basis.
22    The provisions of this paragraph apply before October 1,
232001. Without regard to whether a taxpayer is required to make
24quarter monthly payments as specified above, any taxpayer who
25is required by Section 2d of this Act to collect and remit
26prepaid taxes and has collected prepaid taxes which average in

 

 

HB1810- 105 -LRB100 03919 HLH 13924 b

1excess of $25,000 per month during the preceding 2 complete
2calendar quarters, shall file a return with the Department as
3required by Section 2f and shall make payments to the
4Department on or before the 7th, 15th, 22nd and last day of the
5month during which such liability is incurred. If the month
6during which such tax liability is incurred began prior to the
7effective date of this amendatory Act of 1985, each payment
8shall be in an amount not less than 22.5% of the taxpayer's
9actual liability under Section 2d. If the month during which
10such tax liability is incurred begins on or after January 1,
111986, each payment shall be in an amount equal to 22.5% of the
12taxpayer's actual liability for the month or 27.5% of the
13taxpayer's liability for the same calendar month of the
14preceding calendar year. If the month during which such tax
15liability is incurred begins on or after January 1, 1987, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 26.25% of the taxpayer's
18liability for the same calendar month of the preceding year.
19The amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month filed under this Section or Section 2f, as the case
22may be. Once applicable, the requirement of the making of
23quarter monthly payments to the Department pursuant to this
24paragraph shall continue until such taxpayer's average monthly
25prepaid tax collections during the preceding 2 complete
26calendar quarters is $25,000 or less. If any such quarter

 

 

HB1810- 106 -LRB100 03919 HLH 13924 b

1monthly payment is not paid at the time or in the amount
2required, the taxpayer shall be liable for penalties and
3interest on such difference, except insofar as the taxpayer has
4previously made payments for that month in excess of the
5minimum payments previously due.
6    The provisions of this paragraph apply on and after October
71, 2001. Without regard to whether a taxpayer is required to
8make quarter monthly payments as specified above, any taxpayer
9who is required by Section 2d of this Act to collect and remit
10prepaid taxes and has collected prepaid taxes that average in
11excess of $20,000 per month during the preceding 4 complete
12calendar quarters shall file a return with the Department as
13required by Section 2f and shall make payments to the
14Department on or before the 7th, 15th, 22nd and last day of the
15month during which the liability is incurred. Each payment
16shall be in an amount equal to 22.5% of the taxpayer's actual
17liability for the month or 25% of the taxpayer's liability for
18the same calendar month of the preceding year. The amount of
19the quarter monthly payments shall be credited against the
20final tax liability of the taxpayer's return for that month
21filed under this Section or Section 2f, as the case may be.
22Once applicable, the requirement of the making of quarter
23monthly payments to the Department pursuant to this paragraph
24shall continue until the taxpayer's average monthly prepaid tax
25collections during the preceding 4 complete calendar quarters
26(excluding the month of highest liability and the month of

 

 

HB1810- 107 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 108 -LRB100 03919 HLH 13924 b

1taken was not actually due to the taxpayer, the taxpayer's 2.1%
2and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
3of the difference between the credit taken and that actually
4due, and that taxpayer shall be liable for penalties and
5interest on such difference.
6    If a retailer of motor fuel is entitled to a credit under
7Section 2d of this Act which exceeds the taxpayer's liability
8to the Department under this Act for the month which the
9taxpayer is filing a return, the Department shall issue the
10taxpayer a credit memorandum for the excess.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund, a special fund in the
13State treasury which is hereby created, the net revenue
14realized for the preceding month from the 1% tax on sales of
15food for human consumption which is to be consumed off the
16premises where it is sold (other than alcoholic beverages, soft
17drinks and food which has been prepared for immediate
18consumption) and prescription and nonprescription medicines,
19drugs, medical appliances, products classified as Class III
20medical devices by the United States Food and Drug
21Administration that are used for cancer treatment pursuant to a
22prescription, as well as any accessories and components related
23to those devices, and insulin, urine testing materials,
24syringes and needles used by diabetics.
25    Beginning January 1, 1990, each month the Department shall
26pay into the County and Mass Transit District Fund, a special

 

 

HB1810- 109 -LRB100 03919 HLH 13924 b

1fund in the State treasury which is hereby created, 4% of the
2net revenue realized for the preceding month from the 6.25%
3general rate.
4    Beginning August 1, 2000, each month the Department shall
5pay into the County and Mass Transit District Fund 20% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol. Beginning
8September 1, 2010, each month the Department shall pay into the
9County and Mass Transit District Fund 20% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of sales tax holiday items.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of tangible personal property.
16    Beginning August 1, 2000, each month the Department shall
17pay into the Local Government Tax Fund 80% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of motor fuel and gasohol. Beginning September 1,
202010, each month the Department shall pay into the Local
21Government Tax Fund 80% of the net revenue realized for the
22preceding month from the 1.25% rate on the selling price of
23sales tax holiday items.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

HB1810- 110 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 111 -LRB100 03919 HLH 13924 b

1into the fund, excluding payments made pursuant to this
2paragraph.
3    Beginning July 1, 2015, of the remainder of the moneys
4received by the Department under the Use Tax Act, the Service
5Use Tax Act, the Service Occupation Tax Act, and this Act, each
6month the Department shall deposit $500,000 into the State
7Crime Laboratory Fund.
8    Beginning January 1, 2017, the Department shall pay into
9the At-Risk Youth Assistance Fund 100% of the net revenue
10realized for the preceding month from the 3.75% surcharge on
11the selling price of firearms and firearm component parts.
12    Of the remainder of the moneys received by the Department
13pursuant to this Act, (a) 1.75% thereof shall be paid into the
14Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
15and after July 1, 1989, 3.8% thereof shall be paid into the
16Build Illinois Fund; provided, however, that if in any fiscal
17year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
18may be, of the moneys received by the Department and required
19to be paid into the Build Illinois Fund pursuant to this Act,
20Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
21Act, and Section 9 of the Service Occupation Tax Act, such Acts
22being hereinafter called the "Tax Acts" and such aggregate of
232.2% or 3.8%, as the case may be, of moneys being hereinafter
24called the "Tax Act Amount", and (2) the amount transferred to
25the Build Illinois Fund from the State and Local Sales Tax
26Reform Fund shall be less than the Annual Specified Amount (as

 

 

HB1810- 112 -LRB100 03919 HLH 13924 b

1hereinafter defined), an amount equal to the difference shall
2be immediately paid into the Build Illinois Fund from other
3moneys received by the Department pursuant to the Tax Acts; the
4"Annual Specified Amount" means the amounts specified below for
5fiscal years 1986 through 1993:
6Fiscal YearAnnual Specified Amount
71986$54,800,000
81987$76,650,000
91988$80,480,000
101989$88,510,000
111990$115,330,000
121991$145,470,000
131992$182,730,000
141993$206,520,000;
15and means the Certified Annual Debt Service Requirement (as
16defined in Section 13 of the Build Illinois Bond Act) or the
17Tax Act Amount, whichever is greater, for fiscal year 1994 and
18each fiscal year thereafter; and further provided, that if on
19the last business day of any month the sum of (1) the Tax Act
20Amount required to be deposited into the Build Illinois Bond
21Account in the Build Illinois Fund during such month and (2)
22the amount transferred to the Build Illinois Fund from the
23State and Local Sales Tax Reform Fund shall have been less than
241/12 of the Annual Specified Amount, an amount equal to the
25difference shall be immediately paid into the Build Illinois
26Fund from other moneys received by the Department pursuant to

 

 

HB1810- 113 -LRB100 03919 HLH 13924 b

1the Tax Acts; and, further provided, that in no event shall the
2payments required under the preceding proviso result in
3aggregate payments into the Build Illinois Fund pursuant to
4this clause (b) for any fiscal year in excess of the greater of
5(i) the Tax Act Amount or (ii) the Annual Specified Amount for
6such fiscal year. The amounts payable into the Build Illinois
7Fund under clause (b) of the first sentence in this paragraph
8shall be payable only until such time as the aggregate amount
9on deposit under each trust indenture securing Bonds issued and
10outstanding pursuant to the Build Illinois Bond Act is
11sufficient, taking into account any future investment income,
12to fully provide, in accordance with such indenture, for the
13defeasance of or the payment of the principal of, premium, if
14any, and interest on the Bonds secured by such indenture and on
15any Bonds expected to be issued thereafter and all fees and
16costs payable with respect thereto, all as certified by the
17Director of the Bureau of the Budget (now Governor's Office of
18Management and Budget). If on the last business day of any
19month in which Bonds are outstanding pursuant to the Build
20Illinois Bond Act, the aggregate of moneys deposited in the
21Build Illinois Bond Account in the Build Illinois Fund in such
22month shall be less than the amount required to be transferred
23in such month from the Build Illinois Bond Account to the Build
24Illinois Bond Retirement and Interest Fund pursuant to Section
2513 of the Build Illinois Bond Act, an amount equal to such
26deficiency shall be immediately paid from other moneys received

 

 

HB1810- 114 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 115 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 116 -LRB100 03919 HLH 13924 b

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

 

 

HB1810- 117 -LRB100 03919 HLH 13924 b

1the State Treasurer in the respective month under subsection
2(g) of Section 13 of the Metropolitan Pier and Exposition
3Authority Act, plus cumulative deficiencies in the deposits
4required under this Section for previous months and years,
5shall be deposited into the McCormick Place Expansion Project
6Fund, until the full amount requested for the fiscal year, but
7not in excess of the amount specified above as "Total Deposit",
8has been deposited.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning July 1, 1993 and ending on September 30,
132013, the Department shall each month pay into the Illinois Tax
14Increment Fund 0.27% of 80% of the net revenue realized for the
15preceding month from the 6.25% general rate on the selling
16price of tangible personal property.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning with the receipt of the first report of
21taxes paid by an eligible business and continuing for a 25-year
22period, the Department shall each month pay into the Energy
23Infrastructure Fund 80% of the net revenue realized from the
246.25% general rate on the selling price of Illinois-mined coal
25that was sold to an eligible business. For purposes of this
26paragraph, the term "eligible business" means a new electric

 

 

HB1810- 118 -LRB100 03919 HLH 13924 b

1generating facility certified pursuant to Section 605-332 of
2the Department of Commerce and Economic Opportunity Law of the
3Civil Administrative Code of Illinois.
4    Subject to payment of amounts into the Build Illinois Fund,
5the McCormick Place Expansion Project Fund, the Illinois Tax
6Increment Fund, and the Energy Infrastructure Fund pursuant to
7the preceding paragraphs or in any amendments to this Section
8hereafter enacted, beginning on the first day of the first
9calendar month to occur on or after the effective date of this
10amendatory Act of the 98th General Assembly, each month, from
11the collections made under Section 9 of the Use Tax Act,
12Section 9 of the Service Use Tax Act, Section 9 of the Service
13Occupation Tax Act, and Section 3 of the Retailers' Occupation
14Tax Act, the Department shall pay into the Tax Compliance and
15Administration Fund, to be used, subject to appropriation, to
16fund additional auditors and compliance personnel at the
17Department of Revenue, an amount equal to 1/12 of 5% of 80% of
18the cash receipts collected during the preceding fiscal year by
19the Audit Bureau of the Department under the Use Tax Act, the
20Service Use Tax Act, the Service Occupation Tax Act, the
21Retailers' Occupation Tax Act, and associated local occupation
22and use taxes administered by the Department.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the State
25Treasury and 25% shall be reserved in a special account and
26used only for the transfer to the Common School Fund as part of

 

 

HB1810- 119 -LRB100 03919 HLH 13924 b

1the monthly transfer from the General Revenue Fund in
2accordance with Section 8a of the State Finance Act.
3    The Department may, upon separate written notice to a
4taxpayer, require the taxpayer to prepare and file with the
5Department on a form prescribed by the Department within not
6less than 60 days after receipt of the notice an annual
7information return for the tax year specified in the notice.
8Such annual return to the Department shall include a statement
9of gross receipts as shown by the retailer's last Federal
10income tax return. If the total receipts of the business as
11reported in the Federal income tax return do not agree with the
12gross receipts reported to the Department of Revenue for the
13same period, the retailer shall attach to his annual return a
14schedule showing a reconciliation of the 2 amounts and the
15reasons for the difference. The retailer's annual return to the
16Department shall also disclose the cost of goods sold by the
17retailer during the year covered by such return, opening and
18closing inventories of such goods for such year, costs of goods
19used from stock or taken from stock and given away by the
20retailer during such year, payroll information of the
21retailer's business during such year and any additional
22reasonable information which the Department deems would be
23helpful in determining the accuracy of the monthly, quarterly
24or annual returns filed by such retailer as provided for in
25this Section.
26    If the annual information return required by this Section

 

 

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1is not filed when and as required, the taxpayer shall be liable
2as follows:
3        (i) Until January 1, 1994, the taxpayer shall be liable
4    for a penalty equal to 1/6 of 1% of the tax due from such
5    taxpayer under this Act during the period to be covered by
6    the annual return for each month or fraction of a month
7    until such return is filed as required, the penalty to be
8    assessed and collected in the same manner as any other
9    penalty provided for in this Act.
10        (ii) On and after January 1, 1994, the taxpayer shall
11    be liable for a penalty as described in Section 3-4 of the
12    Uniform Penalty and Interest Act.
13    The chief executive officer, proprietor, owner or highest
14ranking manager shall sign the annual return to certify the
15accuracy of the information contained therein. Any person who
16willfully signs the annual return containing false or
17inaccurate information shall be guilty of perjury and punished
18accordingly. The annual return form prescribed by the
19Department shall include a warning that the person signing the
20return may be liable for perjury.
21    The provisions of this Section concerning the filing of an
22annual information return do not apply to a retailer who is not
23required to file an income tax return with the United States
24Government.
25    As soon as possible after the first day of each month, upon
26certification of the Department of Revenue, the Comptroller

 

 

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1shall order transferred and the Treasurer shall transfer from
2the General Revenue Fund to the Motor Fuel Tax Fund an amount
3equal to 1.7% of 80% of the net revenue realized under this Act
4for the second preceding month. Beginning April 1, 2000, this
5transfer is no longer required and shall not be made.
6    Net revenue realized for a month shall be the revenue
7collected by the State pursuant to this Act, less the amount
8paid out during that month as refunds to taxpayers for
9overpayment of liability.
10    For greater simplicity of administration, manufacturers,
11importers and wholesalers whose products are sold at retail in
12Illinois by numerous retailers, and who wish to do so, may
13assume the responsibility for accounting and paying to the
14Department all tax accruing under this Act with respect to such
15sales, if the retailers who are affected do not make written
16objection to the Department to this arrangement.
17    Any person who promotes, organizes, provides retail
18selling space for concessionaires or other types of sellers at
19the Illinois State Fair, DuQuoin State Fair, county fairs,
20local fairs, art shows, flea markets and similar exhibitions or
21events, including any transient merchant as defined by Section
222 of the Transient Merchant Act of 1987, is required to file a
23report with the Department providing the name of the merchant's
24business, the name of the person or persons engaged in
25merchant's business, the permanent address and Illinois
26Retailers Occupation Tax Registration Number of the merchant,

 

 

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1the dates and location of the event and other reasonable
2information that the Department may require. The report must be
3filed not later than the 20th day of the month next following
4the month during which the event with retail sales was held.
5Any person who fails to file a report required by this Section
6commits a business offense and is subject to a fine not to
7exceed $250.
8    Any person engaged in the business of selling tangible
9personal property at retail as a concessionaire or other type
10of seller at the Illinois State Fair, county fairs, art shows,
11flea markets and similar exhibitions or events, or any
12transient merchants, as defined by Section 2 of the Transient
13Merchant Act of 1987, may be required to make a daily report of
14the amount of such sales to the Department and to make a daily
15payment of the full amount of tax due. The Department shall
16impose this requirement when it finds that there is a
17significant risk of loss of revenue to the State at such an
18exhibition or event. Such a finding shall be based on evidence
19that a substantial number of concessionaires or other sellers
20who are not residents of Illinois will be engaging in the
21business of selling tangible personal property at retail at the
22exhibition or event, or other evidence of a significant risk of
23loss of revenue to the State. The Department shall notify
24concessionaires and other sellers affected by the imposition of
25this requirement. In the absence of notification by the
26Department, the concessionaires and other sellers shall file

 

 

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1their returns as otherwise required in this Section.
2(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
398-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
48-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16.)
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.