100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4970

 

Introduced , by Rep. Litesa E. Wallace

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 5/5.886 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
105 ILCS 5/10-20.67 new
105 ILCS 5/34-18.60 new
110 ILCS 330/10 new
210 ILCS 85/6.27 new

     Amends the State Finance Act to create the Trauma Response Fund as a special fund in the State treasury. Amends the School Code. Requires school boards to develop a trauma response protocol that shall be implemented in response to a traumatic event at a school, including, but not limited to, a shooting at the school. Sets forth various requirements for the protocol, including response by hospitals, trauma intervention services, and community engagement. Provides that all moneys in the Trauma Response Fund shall be paid as grants to school districts to implement the trauma response protocol. Amends the University of Illinois Hospital Act and Hospital Licensing Act to make conforming changes. Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act. Imposes a 1% surcharge on firearm ammunition, which shall be deposited into the Trauma Response Fund. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

HB4970LRB100 17726 AXK 32899 b

1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Income Tax Act is amended by adding
5Section 5.886 as follows:
 
6    (35 ILCS 5/5.886 new)
7    Sec. 5.886. The Trauma Response Fund.
 
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

 

 

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1or on the selling price of the property purchased at retail.
2For purposes of this Section "fair market value" means the
3price at which property would change hands between a willing
4buyer and a willing seller, neither being under any compulsion
5to buy or sell and both having reasonable knowledge of the
6relevant facts. The fair market value shall be established by
7Illinois sales by the taxpayer of the same property as that
8functionally used or consumed, or if there are no such sales by
9the taxpayer, then comparable sales or purchases of property of
10like kind and character in Illinois.
11    Beginning on July 1, 2000 and through December 31, 2000,
12with respect to motor fuel, as defined in Section 1.1 of the
13Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
14the Use Tax Act, the tax is imposed at the rate of 1.25%.
15    Beginning on August 6, 2010 through August 15, 2010, with
16respect to sales tax holiday items as defined in Section 3-6 of
17this Act, the tax is imposed at the rate of 1.25%.
18    With respect to gasohol, the tax imposed by this Act
19applies to (i) 70% of the proceeds of sales made on or after
20January 1, 1990, and before July 1, 2003, (ii) 80% of the
21proceeds of sales made on or after July 1, 2003 and on or
22before July 1, 2017, and (iii) 100% of the proceeds of sales
23made thereafter. If, at any time, however, the tax under this
24Act on sales of gasohol is imposed at the rate of 1.25%, then
25the tax imposed by this Act applies to 100% of the proceeds of
26sales of gasohol made during that time.

 

 

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1    With respect to majority blended ethanol fuel, the tax
2imposed by this Act does not apply to the proceeds of sales
3made on or after July 1, 2003 and on or before December 31,
42023 but applies to 100% of the proceeds of sales made
5thereafter.
6    With respect to biodiesel blends with no less than 1% and
7no more than 10% biodiesel, the tax imposed by this Act applies
8to (i) 80% of the proceeds of sales made on or after July 1,
92003 and on or before December 31, 2018 and (ii) 100% of the
10proceeds of sales made thereafter. If, at any time, however,
11the tax under this Act on sales of biodiesel blends with no
12less than 1% and no more than 10% biodiesel is imposed at the
13rate of 1.25%, then the tax imposed by this Act applies to 100%
14of the proceeds of sales of biodiesel blends with no less than
151% and no more than 10% biodiesel made during that time.
16    With respect to 100% biodiesel and biodiesel blends with
17more than 10% but no more than 99% biodiesel, the tax imposed
18by this Act does not apply to the proceeds of sales made on or
19after July 1, 2003 and on or before December 31, 2023 but
20applies to 100% of the proceeds of sales made thereafter.
21    With respect to food for human consumption that is to be
22consumed off the premises where it is sold (other than
23alcoholic beverages, soft drinks, and food that has been
24prepared for immediate consumption) and prescription and
25nonprescription medicines, drugs, medical appliances, products
26classified as Class III medical devices by the United States

 

 

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

 

 

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

 

 

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1prescription only, regardless of whether the products meet the
2definition of "over-the-counter-drugs". For the purposes of
3this paragraph, "over-the-counter-drug" means a drug for human
4use that contains a label that identifies the product as a drug
5as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
6label includes:
7        (A) A "Drug Facts" panel; or
8        (B) A statement of the "active ingredient(s)" with a
9    list of those ingredients contained in the compound,
10    substance or preparation.
11    Beginning on the effective date of this amendatory Act of
12the 98th General Assembly, "prescription and nonprescription
13medicines and drugs" includes medical cannabis purchased from a
14registered dispensing organization under the Compassionate Use
15of Medical Cannabis Pilot Program Act.
16    Beginning July 1, 2018, in addition to all other rates of
17tax imposed under this Act, a surcharge of 1% is imposed on the
18selling price of firearm ammunition. "Firearm ammunition" has
19the meaning given to that term under Section 31A-0.1 of the
20Criminal Code of 2012.
21    If the property that is purchased at retail from a retailer
22is acquired outside Illinois and used outside Illinois before
23being brought to Illinois for use here and is taxable under
24this Act, the "selling price" on which the tax is computed
25shall be reduced by an amount that represents a reasonable
26allowance for depreciation for the period of prior out-of-state

 

 

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1use.
2(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
3100-22, eff. 7-6-17.)
 
4    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
5    (Text of Section before amendment by P.A. 100-363)
6    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
7and trailers that are required to be registered with an agency
8of this State, each retailer required or authorized to collect
9the tax imposed by this Act shall pay to the Department the
10amount of such tax (except as otherwise provided) at the time
11when he is required to file his return for the period during
12which such tax was collected, less a discount of 2.1% prior to
13January 1, 1990, and 1.75% on and after January 1, 1990, or $5
14per calendar year, whichever is greater, which is allowed to
15reimburse the retailer for expenses incurred in collecting the
16tax, keeping records, preparing and filing returns, remitting
17the tax and supplying data to the Department on request. In the
18case of retailers who report and pay the tax on a transaction
19by transaction basis, as provided in this Section, such
20discount shall be taken with each such tax remittance instead
21of when such retailer files his periodic return. The discount
22allowed under this Section is allowed only for returns that are
23filed in the manner required by this Act. The Department may
24disallow the discount for retailers whose certificate of
25registration is revoked at the time the return is filed, but

 

 

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1only if the Department's decision to revoke the certificate of
2registration has become final. A retailer need not remit that
3part of any tax collected by him to the extent that he is
4required to remit and does remit the tax imposed by the
5Retailers' Occupation Tax Act, with respect to the sale of the
6same property.
7    Where such tangible personal property is sold under a
8conditional sales contract, or under any other form of sale
9wherein the payment of the principal sum, or a part thereof, is
10extended beyond the close of the period for which the return is
11filed, the retailer, in collecting the tax (except as to motor
12vehicles, watercraft, aircraft, and trailers that are required
13to be registered with an agency of this State), may collect for
14each tax return period, only the tax applicable to that part of
15the selling price actually received during such tax return
16period.
17    Except as provided in this Section, on or before the
18twentieth day of each calendar month, such retailer shall file
19a return for the preceding calendar month. Such return shall be
20filed on forms prescribed by the Department and shall furnish
21such information as the Department may reasonably require. On
22and after January 1, 2018, except for returns for motor
23vehicles, watercraft, aircraft, and trailers that are required
24to be registered with an agency of this State, with respect to
25retailers whose annual gross receipts average $20,000 or more,
26all returns required to be filed pursuant to this Act shall be

 

 

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1filed electronically. Retailers who demonstrate that they do
2not have access to the Internet or demonstrate hardship in
3filing electronically may petition the Department to waive the
4electronic filing requirement.
5    The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12        1. The name of the seller;
13        2. The address of the principal place of business from
14    which he engages in the business of selling tangible
15    personal property at retail in this State;
16        3. The total amount of taxable receipts received by him
17    during the preceding calendar month from sales of tangible
18    personal property by him during such preceding calendar
19    month, including receipts from charge and time sales, but
20    less all deductions allowed by law;
21        4. The amount of credit provided in Section 2d of this
22    Act;
23        5. The amount of tax due;
24        5-5. The signature of the taxpayer; and
25        6. Such other reasonable information as the Department
26    may require.

 

 

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1    If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" means the sum of the
22taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

 

 

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1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4    Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9    Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12    All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16    The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19    Before October 1, 2000, if the taxpayer's average monthly
20tax liability to the Department under this Act, the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act, the Service
22Use Tax Act was $10,000 or more during the preceding 4 complete
23calendar quarters, he shall file a return with the Department
24each month by the 20th day of the month next following the
25month during which such tax liability is incurred and shall
26make payments to the Department on or before the 7th, 15th,

 

 

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122nd and last day of the month during which such liability is
2incurred. On and after October 1, 2000, if the taxpayer's
3average monthly tax liability to the Department under this Act,
4the Retailers' Occupation Tax Act, the Service Occupation Tax
5Act, and the Service Use Tax Act was $20,000 or more during the
6preceding 4 complete calendar quarters, he shall file a return
7with the Department each month by the 20th day of the month
8next following the month during which such tax liability is
9incurred and shall make payment to the Department on or before
10the 7th, 15th, 22nd and last day of the month during which such
11liability is incurred. If the month during which such tax
12liability is incurred began prior to January 1, 1985, each
13payment shall be in an amount equal to 1/4 of the taxpayer's
14actual liability for the month or an amount set by the
15Department not to exceed 1/4 of the average monthly liability
16of the taxpayer to the Department for the preceding 4 complete
17calendar quarters (excluding the month of highest liability and
18the month of lowest liability in such 4 quarter period). If the
19month during which such tax liability is incurred begins on or
20after January 1, 1985, and prior to January 1, 1987, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 27.5% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1987, and prior to January 1, 1988, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

 

 

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1actual liability for the month or 26.25% of the taxpayer's
2liability for the same calendar month of the preceding year. If
3the month during which such tax liability is incurred begins on
4or after January 1, 1988, and prior to January 1, 1989, or
5begins on or after January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year. If the month during which
9such tax liability is incurred begins on or after January 1,
101989, and prior to January 1, 1996, each payment shall be in an
11amount equal to 22.5% of the taxpayer's actual liability for
12the month or 25% of the taxpayer's liability for the same
13calendar month of the preceding year or 100% of the taxpayer's
14actual liability for the quarter monthly reporting period. The
15amount of such quarter monthly payments shall be credited
16against the final tax liability of the taxpayer's return for
17that month. Before October 1, 2000, once applicable, the
18requirement of the making of quarter monthly payments to the
19Department shall continue until such taxpayer's average
20monthly liability to the Department during the preceding 4
21complete calendar quarters (excluding the month of highest
22liability and the month of lowest liability) is less than
23$9,000, or until such taxpayer's average monthly liability to
24the Department as computed for each calendar quarter of the 4
25preceding complete calendar quarter period is less than
26$10,000. However, if a taxpayer can show the Department that a

 

 

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1substantial change in the taxpayer's business has occurred
2which causes the taxpayer to anticipate that his average
3monthly tax liability for the reasonably foreseeable future
4will fall below the $10,000 threshold stated above, then such
5taxpayer may petition the Department for change in such
6taxpayer's reporting status. On and after October 1, 2000, once
7applicable, the requirement of the making of quarter monthly
8payments to the Department shall continue until such taxpayer's
9average monthly liability to the Department during the
10preceding 4 complete calendar quarters (excluding the month of
11highest liability and the month of lowest liability) is less
12than $19,000 or until such taxpayer's average monthly liability
13to the Department as computed for each calendar quarter of the
144 preceding complete calendar quarter period is less than
15$20,000. However, if a taxpayer can show the Department that a
16substantial change in the taxpayer's business has occurred
17which causes the taxpayer to anticipate that his average
18monthly tax liability for the reasonably foreseeable future
19will fall below the $20,000 threshold stated above, then such
20taxpayer may petition the Department for a change in such
21taxpayer's reporting status. The Department shall change such
22taxpayer's reporting status unless it finds that such change is
23seasonal in nature and not likely to be long term. If any such
24quarter monthly payment is not paid at the time or in the
25amount required by this Section, then the taxpayer shall be
26liable for penalties and interest on the difference between the

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1wants the transaction reporting return filed and the payment of
2tax or proof of exemption made to the Department before the
3retailer is willing to take these actions and such user has not
4paid the tax to the retailer, such user may certify to the fact
5of such delay by the retailer, and may (upon the Department
6being satisfied of the truth of such certification) transmit
7the information required by the transaction reporting return
8and the remittance for tax or proof of exemption directly to
9the Department and obtain his tax receipt or exemption
10determination, in which event the transaction reporting return
11and tax remittance (if a tax payment was required) shall be
12credited by the Department to the proper retailer's account
13with the Department, but without the 2.1% or 1.75% discount
14provided for in this Section being allowed. When the user pays
15the tax directly to the Department, he shall pay the tax in the
16same amount and in the same form in which it would be remitted
17if the tax had been remitted to the Department by the retailer.
18    Where a retailer collects the tax with respect to the
19selling price of tangible personal property which he sells and
20the purchaser thereafter returns such tangible personal
21property and the retailer refunds the selling price thereof to
22the purchaser, such retailer shall also refund, to the
23purchaser, the tax so collected from the purchaser. When filing
24his return for the period in which he refunds such tax to the
25purchaser, the retailer may deduct the amount of the tax so
26refunded by him to the purchaser from any other use tax which

 

 

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1such retailer may be required to pay or remit to the
2Department, as shown by such return, if the amount of the tax
3to be deducted was previously remitted to the Department by
4such retailer. If the retailer has not previously remitted the
5amount of such tax to the Department, he is entitled to no
6deduction under this Act upon refunding such tax to the
7purchaser.
8    Any retailer filing a return under this Section shall also
9include (for the purpose of paying tax thereon) the total tax
10covered by such return upon the selling price of tangible
11personal property purchased by him at retail from a retailer,
12but as to which the tax imposed by this Act was not collected
13from the retailer filing such return, and such retailer shall
14remit the amount of such tax to the Department when filing such
15return.
16    If experience indicates such action to be practicable, the
17Department may prescribe and furnish a combination or joint
18return which will enable retailers, who are required to file
19returns hereunder and also under the Retailers' Occupation Tax
20Act, to furnish all the return information required by both
21Acts on the one form.
22    Where the retailer has more than one business registered
23with the Department under separate registration under this Act,
24such retailer may not file each return that is due as a single
25return covering all such registered businesses, but shall file
26separate returns for each such registered business.

 

 

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1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury which is hereby created, the net
4revenue realized for the preceding month from the 1% tax on
5sales of food for human consumption which is to be consumed off
6the premises where it is sold (other than alcoholic beverages,
7soft drinks and food which has been prepared for immediate
8consumption) and prescription and nonprescription medicines,
9drugs, medical appliances, products classified as Class III
10medical devices by the United States Food and Drug
11Administration that are used for cancer treatment pursuant to a
12prescription, as well as any accessories and components related
13to those devices, and insulin, urine testing materials,
14syringes and needles used by diabetics.
15    Beginning January 1, 1990, each month the Department shall
16pay into the County and Mass Transit District Fund 4% of the
17net revenue realized for the preceding month from the 6.25%
18general rate on the selling price of tangible personal property
19which is purchased outside Illinois at retail from a retailer
20and which is titled or registered by an agency of this State's
21government.
22    Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund, a special
24fund in the State Treasury, 20% of the net revenue realized for
25the preceding month from the 6.25% general rate on the selling
26price of tangible personal property, other than tangible

 

 

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1personal property which is purchased outside Illinois at retail
2from a retailer and which is titled or registered by an agency
3of this State's government.
4    Beginning August 1, 2000, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 100% 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
9State and Local Sales Tax Reform Fund 100% 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 which is
16purchased outside Illinois at retail from a retailer and which
17is titled or registered by an agency of this State's
18government.
19    Beginning October 1, 2009, each month the Department shall
20pay into the Capital Projects Fund an amount that is equal to
21an amount estimated by the Department to represent 80% of the
22net revenue realized for the preceding month from the sale of
23candy, grooming and hygiene products, and soft drinks that had
24been taxed at a rate of 1% prior to September 1, 2009 but that
25are now taxed at 6.25%.
26    Beginning July 1, 2011, each month the Department shall pay

 

 

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

 

 

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1Occupation Tax Act, each month the Department shall deposit
2$500,000 into the State Crime Laboratory Fund.
3    Beginning July 1, 2018, the Department shall pay into the
4Trauma Response Fund 100% of the net revenue realized for the
5preceding month from the 1% surcharge on the selling price of
6firearm ammunition.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

 

 

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

 

 

HB4970- 28 -LRB100 17726 AXK 32899 b

1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20    Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of the sums designated as "Total Deposit", shall be

 

 

HB4970- 29 -LRB100 17726 AXK 32899 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000
262012153,000,000

 

 

HB4970- 30 -LRB100 17726 AXK 32899 b

12013161,000,000
22014170,000,000
32015179,000,000
42016189,000,000
52017199,000,000
62018210,000,000
72019221,000,000
82020233,000,000
92021246,000,000
102022260,000,000
112023275,000,000
122024 275,000,000
132025 275,000,000
142026 279,000,000
152027 292,000,000
162028 307,000,000
172029 322,000,000
182030 338,000,000
192031 350,000,000
202032 350,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

HB4970- 31 -LRB100 17726 AXK 32899 b

1Exposition Authority Act,
2but not after fiscal year 2060.
3    Beginning July 20, 1993 and in each month of each fiscal
4year thereafter, one-eighth of the amount requested in the
5certificate of the Chairman of the Metropolitan Pier and
6Exposition Authority for that fiscal year, less the amount
7deposited into the McCormick Place Expansion Project Fund by
8the State Treasurer in the respective month under subsection
9(g) of Section 13 of the Metropolitan Pier and Exposition
10Authority Act, plus cumulative deficiencies in the deposits
11required under this Section for previous months and years,
12shall be deposited into the McCormick Place Expansion Project
13Fund, until the full amount requested for the fiscal year, but
14not in excess of the amount specified above as "Total Deposit",
15has been deposited.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois Tax
21Increment Fund 0.27% of 80% of the net revenue realized for the
22preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24    Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

HB4970- 32 -LRB100 17726 AXK 32899 b

1enacted, beginning with the receipt of the first report of
2taxes paid by an eligible business and continuing for a 25-year
3period, the Department shall each month pay into the Energy
4Infrastructure Fund 80% of the net revenue realized from the
56.25% general rate on the selling price of Illinois-mined coal
6that was sold to an eligible business. For purposes of this
7paragraph, the term "eligible business" means a new electric
8generating facility certified pursuant to Section 605-332 of
9the Department of Commerce and Economic Opportunity Law of the
10Civil Administrative Code of Illinois.
11    Subject to payment of amounts into the Build Illinois Fund,
12the McCormick Place Expansion Project Fund, the Illinois Tax
13Increment Fund, and the Energy Infrastructure Fund pursuant to
14the preceding paragraphs or in any amendments to this Section
15hereafter enacted, beginning on the first day of the first
16calendar month to occur on or after August 26, 2014 (the
17effective date of Public Act 98-1098), each month, from the
18collections made under Section 9 of the Use Tax Act, Section 9
19of the Service Use Tax Act, Section 9 of the Service Occupation
20Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
21the Department shall pay into the Tax Compliance and
22Administration Fund, to be used, subject to appropriation, to
23fund additional auditors and compliance personnel at the
24Department of Revenue, an amount equal to 1/12 of 5% of 80% of
25the cash receipts collected during the preceding fiscal year by
26the Audit Bureau of the Department under the Use Tax Act, the

 

 

HB4970- 33 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 34 -LRB100 17726 AXK 32899 b

1objection to the Department to this arrangement.
2(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
399-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
4    (Text of Section after amendment by P.A. 100-363)
5    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
6and trailers that are required to be registered with an agency
7of this State, each retailer required or authorized to collect
8the tax imposed by this Act shall pay to the Department the
9amount of such tax (except as otherwise provided) at the time
10when he is required to file his return for the period during
11which such tax was collected, less a discount of 2.1% prior to
12January 1, 1990, and 1.75% on and after January 1, 1990, or $5
13per calendar year, whichever is greater, which is allowed to
14reimburse the retailer for expenses incurred in collecting the
15tax, keeping records, preparing and filing returns, remitting
16the tax and supplying data to the Department on request. In the
17case of retailers who report and pay the tax on a transaction
18by transaction basis, as provided in this Section, such
19discount shall be taken with each such tax remittance instead
20of when such retailer files his periodic return. The discount
21allowed under this Section is allowed only for returns that are
22filed in the manner required by this Act. The Department may
23disallow the discount for retailers whose certificate of
24registration is revoked at the time the return is filed, but
25only if the Department's decision to revoke the certificate of

 

 

HB4970- 35 -LRB100 17726 AXK 32899 b

1registration has become final. A retailer need not remit that
2part of any tax collected by him to the extent that he is
3required to remit and does remit the tax imposed by the
4Retailers' Occupation Tax Act, with respect to the sale of the
5same property.
6    Where such tangible personal property is sold under a
7conditional sales contract, or under any other form of sale
8wherein the payment of the principal sum, or a part thereof, is
9extended beyond the close of the period for which the return is
10filed, the retailer, in collecting the tax (except as to motor
11vehicles, watercraft, aircraft, and trailers that are required
12to be registered with an agency of this State), may collect for
13each tax return period, only the tax applicable to that part of
14the selling price actually received during such tax return
15period.
16    Except as provided in this Section, on or before the
17twentieth day of each calendar month, such retailer shall file
18a return for the preceding calendar month. Such return shall be
19filed on forms prescribed by the Department and shall furnish
20such information as the Department may reasonably require. On
21and after January 1, 2018, except for returns for motor
22vehicles, watercraft, aircraft, and trailers that are required
23to be registered with an agency of this State, with respect to
24retailers whose annual gross receipts average $20,000 or more,
25all returns required to be filed pursuant to this Act shall be
26filed electronically. Retailers who demonstrate that they do

 

 

HB4970- 36 -LRB100 17726 AXK 32899 b

1not have access to the Internet or demonstrate hardship in
2filing electronically may petition the Department to waive the
3electronic filing requirement.
4    The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11        1. The name of the seller;
12        2. The address of the principal place of business from
13    which he engages in the business of selling tangible
14    personal property at retail in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month from sales of tangible
17    personal property by him during such preceding calendar
18    month, including receipts from charge and time sales, but
19    less all deductions allowed by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due;
23        5-5. The signature of the taxpayer; and
24        6. Such other reasonable information as the Department
25    may require.
26    If a taxpayer fails to sign a return within 30 days after

 

 

HB4970- 37 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 38 -LRB100 17726 AXK 32899 b

1all payments required by rules of the Department by electronic
2funds transfer.
3    Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8    Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11    All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15    The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18    Before October 1, 2000, if the taxpayer's average monthly
19tax liability to the Department under this Act, the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the Service
21Use Tax Act was $10,000 or more during the preceding 4 complete
22calendar quarters, he shall file a return with the Department
23each month by the 20th day of the month next following the
24month during which such tax liability is incurred and shall
25make payments to the Department on or before the 7th, 15th,
2622nd and last day of the month during which such liability is

 

 

HB4970- 39 -LRB100 17726 AXK 32899 b

1incurred. On and after October 1, 2000, if the taxpayer's
2average monthly tax liability to the Department under this Act,
3the Retailers' Occupation Tax Act, the Service Occupation Tax
4Act, and the Service Use Tax Act was $20,000 or more during the
5preceding 4 complete calendar quarters, he shall file a return
6with the Department each month by the 20th day of the month
7next following the month during which such tax liability is
8incurred and shall make payment to the Department on or before
9the 7th, 15th, 22nd and last day of the month during which such
10liability is incurred. If the month during which such tax
11liability is incurred began prior to January 1, 1985, each
12payment shall be in an amount equal to 1/4 of the taxpayer's
13actual liability for the month or an amount set by the
14Department not to exceed 1/4 of the average monthly liability
15of the taxpayer to the Department for the preceding 4 complete
16calendar quarters (excluding the month of highest liability and
17the month of lowest liability in such 4 quarter period). If the
18month during which such tax liability is incurred begins on or
19after January 1, 1985, and prior to January 1, 1987, each
20payment shall be in an amount equal to 22.5% of the taxpayer's
21actual liability for the month or 27.5% of the taxpayer's
22liability for the same calendar month of the preceding year. If
23the month during which such tax liability is incurred begins on
24or after January 1, 1987, and prior to January 1, 1988, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

 

 

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1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1988, and prior to January 1, 1989, or
4begins on or after January 1, 1996, each payment shall be in an
5amount equal to 22.5% of the taxpayer's actual liability for
6the month or 25% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during which
8such tax liability is incurred begins on or after January 1,
91989, and prior to January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year or 100% of the taxpayer's
13actual liability for the quarter monthly reporting period. The
14amount of such quarter monthly payments shall be credited
15against the final tax liability of the taxpayer's return for
16that month. Before October 1, 2000, once applicable, the
17requirement of the making of quarter monthly payments to the
18Department shall continue until such taxpayer's average
19monthly liability to the Department during the preceding 4
20complete calendar quarters (excluding the month of highest
21liability and the month of lowest liability) is less than
22$9,000, or until such taxpayer's average monthly liability to
23the Department as computed for each calendar quarter of the 4
24preceding complete calendar quarter period is less than
25$10,000. However, if a taxpayer can show the Department that a
26substantial change in the taxpayer's business has occurred

 

 

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1which causes the taxpayer to anticipate that his average
2monthly tax liability for the reasonably foreseeable future
3will fall below the $10,000 threshold stated above, then such
4taxpayer may petition the Department for change in such
5taxpayer's reporting status. On and after October 1, 2000, once
6applicable, the requirement of the making of quarter monthly
7payments to the Department shall continue until such taxpayer's
8average monthly liability to the Department during the
9preceding 4 complete calendar quarters (excluding the month of
10highest liability and the month of lowest liability) is less
11than $19,000 or until such taxpayer's average monthly liability
12to the Department as computed for each calendar quarter of the
134 preceding complete calendar quarter period is less than
14$20,000. However, if a taxpayer can show the Department that a
15substantial change in the taxpayer's business has occurred
16which causes the taxpayer to anticipate that his average
17monthly tax liability for the reasonably foreseeable future
18will fall below the $20,000 threshold stated above, then such
19taxpayer may petition the Department for a change in such
20taxpayer's reporting status. The Department shall change such
21taxpayer's reporting status unless it finds that such change is
22seasonal in nature and not likely to be long term. If any such
23quarter monthly payment is not paid at the time or in the
24amount required by this Section, then the taxpayer shall be
25liable for penalties and interest on the difference between the
26minimum amount due and the amount of such quarter monthly

 

 

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

 

 

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

 

 

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

 

 

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

 

 

HB4970- 46 -LRB100 17726 AXK 32899 b

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

 

 

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

 

 

HB4970- 48 -LRB100 17726 AXK 32899 b

1tax or proof of exemption made to the Department before the
2retailer is willing to take these actions and such user has not
3paid the tax to the retailer, such user may certify to the fact
4of such delay by the retailer, and may (upon the Department
5being satisfied of the truth of such certification) transmit
6the information required by the transaction reporting return
7and the remittance for tax or proof of exemption directly to
8the Department and obtain his tax receipt or exemption
9determination, in which event the transaction reporting return
10and tax remittance (if a tax payment was required) shall be
11credited by the Department to the proper retailer's account
12with the Department, but without the 2.1% or 1.75% discount
13provided for in this Section being allowed. When the user pays
14the tax directly to the Department, he shall pay the tax in the
15same amount and in the same form in which it would be remitted
16if the tax had been remitted to the Department by the retailer.
17    Where a retailer collects the tax with respect to the
18selling price of tangible personal property which he sells and
19the purchaser thereafter returns such tangible personal
20property and the retailer refunds the selling price thereof to
21the purchaser, such retailer shall also refund, to the
22purchaser, the tax so collected from the purchaser. When filing
23his return for the period in which he refunds such tax to the
24purchaser, the retailer may deduct the amount of the tax so
25refunded by him to the purchaser from any other use tax which
26such retailer may be required to pay or remit to the

 

 

HB4970- 49 -LRB100 17726 AXK 32899 b

1Department, as shown by such return, if the amount of the tax
2to be deducted was previously remitted to the Department by
3such retailer. If the retailer has not previously remitted the
4amount of such tax to the Department, he is entitled to no
5deduction under this Act upon refunding such tax to the
6purchaser.
7    Any retailer filing a return under this Section shall also
8include (for the purpose of paying tax thereon) the total tax
9covered by such return upon the selling price of tangible
10personal property purchased by him at retail from a retailer,
11but as to which the tax imposed by this Act was not collected
12from the retailer filing such return, and such retailer shall
13remit the amount of such tax to the Department when filing such
14return.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable retailers, who are required to file
18returns hereunder and also under the Retailers' Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21    Where the retailer has more than one business registered
22with the Department under separate registration under this Act,
23such retailer may not file each return that is due as a single
24return covering all such registered businesses, but shall file
25separate returns for each such registered business.
26    Beginning January 1, 1990, each month the Department shall

 

 

HB4970- 50 -LRB100 17726 AXK 32899 b

1pay into the State and Local Sales Tax Reform Fund, a special
2fund in the State Treasury which is hereby created, the net
3revenue realized for the preceding month from the 1% tax on
4sales of food for human consumption which is to be consumed off
5the premises where it is sold (other than alcoholic beverages,
6soft drinks and food which has been prepared for immediate
7consumption) and prescription and nonprescription medicines,
8drugs, medical appliances, products classified as Class III
9medical devices by the United States Food and Drug
10Administration that are used for cancer treatment pursuant to a
11prescription, as well as any accessories and components related
12to those devices, and insulin, urine testing materials,
13syringes and needles used by diabetics.
14    Beginning January 1, 1990, each month the Department shall
15pay into the County and Mass Transit District Fund 4% of the
16net revenue realized for the preceding month from the 6.25%
17general rate on the selling price of tangible personal property
18which is purchased outside Illinois at retail from a retailer
19and which is titled or registered by an agency of this State's
20government.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund, a special
23fund in the State Treasury, 20% of the net revenue realized for
24the preceding month from the 6.25% general rate on the selling
25price of tangible personal property, other than tangible
26personal property which is purchased outside Illinois at retail

 

 

HB4970- 51 -LRB100 17726 AXK 32899 b

1from a retailer and which is titled or registered by an agency
2of this State's government.
3    Beginning August 1, 2000, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund 100% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol. Beginning
7September 1, 2010, each month the Department shall pay into the
8State and Local Sales Tax Reform Fund 100% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of sales tax holiday items.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the net revenue
13realized for the preceding month from the 6.25% general rate on
14the selling price of tangible personal property which is
15purchased outside Illinois at retail from a retailer and which
16is titled or registered by an agency of this State's
17government.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2011, each month the Department shall pay
26into the Clean Air Act Permit Fund 80% of the net revenue

 

 

HB4970- 52 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 53 -LRB100 17726 AXK 32899 b

1$500,000 into the State Crime Laboratory Fund.
2    Beginning July 1, 2018, the Department shall pay into the
3Trauma Response Fund 100% of the net revenue realized for the
4preceding month from the 1% surcharge on the selling price of
5firearm ammunition.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to Section 3
14of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16Service Occupation Tax Act, such Acts being hereinafter called
17the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18may be, of moneys being hereinafter called the "Tax Act
19Amount", and (2) the amount transferred to the Build Illinois
20Fund from the State and Local Sales Tax Reform Fund shall be
21less than the Annual Specified Amount (as defined in Section 3
22of the Retailers' Occupation Tax Act), an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and further provided, that if on the last
26business day of any month the sum of (1) the Tax Act Amount

 

 

HB4970- 54 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 55 -LRB100 17726 AXK 32899 b

1outstanding pursuant to the Build Illinois Bond Act, the
2aggregate of the moneys deposited in the Build Illinois Bond
3Account in the Build Illinois Fund in such month shall be less
4than the amount required to be transferred in such month from
5the Build Illinois Bond Account to the Build Illinois Bond
6Retirement and Interest Fund pursuant to Section 13 of the
7Build Illinois Bond Act, an amount equal to such deficiency
8shall be immediately paid from other moneys received by the
9Department pursuant to the Tax Acts to the Build Illinois Fund;
10provided, however, that any amounts paid to the Build Illinois
11Fund in any fiscal year pursuant to this sentence shall be
12deemed to constitute payments pursuant to clause (b) of the
13preceding sentence and shall reduce the amount otherwise
14payable for such fiscal year pursuant to clause (b) of the
15preceding sentence. The moneys received by the Department
16pursuant to this Act and required to be deposited into the
17Build Illinois Fund are subject to the pledge, claim and charge
18set forth in Section 12 of the Build Illinois Bond Act.
19    Subject to payment of amounts into the Build Illinois Fund
20as provided in the preceding paragraph or in any amendment
21thereto hereafter enacted, the following specified monthly
22installment of the amount requested in the certificate of the
23Chairman of the Metropolitan Pier and Exposition Authority
24provided under Section 8.25f of the State Finance Act, but not
25in excess of the sums designated as "Total Deposit", shall be
26deposited in the aggregate from collections under Section 9 of

 

 

HB4970- 56 -LRB100 17726 AXK 32899 b

1the Use Tax Act, Section 9 of the Service Use Tax Act, Section
29 of the Service Occupation Tax Act, and Section 3 of the
3Retailers' Occupation Tax Act into the McCormick Place
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993         $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000
262013161,000,000

 

 

HB4970- 57 -LRB100 17726 AXK 32899 b

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023275,000,000
112024 275,000,000
122025 275,000,000
132026 279,000,000
142027 292,000,000
152028 307,000,000
162029 322,000,000
172030 338,000,000
182031 350,000,000
192032 350,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

HB4970- 58 -LRB100 17726 AXK 32899 b

1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total Deposit",
14has been deposited.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois Tax
20Increment Fund 0.27% of 80% of the net revenue realized for the
21preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning with the receipt of the first report of

 

 

HB4970- 59 -LRB100 17726 AXK 32899 b

1taxes paid by an eligible business and continuing for a 25-year
2period, the Department shall each month pay into the Energy
3Infrastructure Fund 80% of the net revenue realized from the
46.25% general rate on the selling price of Illinois-mined coal
5that was sold to an eligible business. For purposes of this
6paragraph, the term "eligible business" means a new electric
7generating facility certified pursuant to Section 605-332 of
8the Department of Commerce and Economic Opportunity Law of the
9Civil Administrative Code of Illinois.
10    Subject to payment of amounts into the Build Illinois Fund,
11the McCormick Place Expansion Project Fund, the Illinois Tax
12Increment Fund, and the Energy Infrastructure Fund pursuant to
13the preceding paragraphs or in any amendments to this Section
14hereafter enacted, beginning on the first day of the first
15calendar month to occur on or after August 26, 2014 (the
16effective date of Public Act 98-1098), each month, from the
17collections made under Section 9 of the Use Tax Act, Section 9
18of the Service Use Tax Act, Section 9 of the Service Occupation
19Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
20the Department shall pay into the Tax Compliance and
21Administration Fund, to be used, subject to appropriation, to
22fund additional auditors and compliance personnel at the
23Department of Revenue, an amount equal to 1/12 of 5% of 80% of
24the cash receipts collected during the preceding fiscal year by
25the Audit Bureau of the Department under the Use Tax Act, the
26Service Use Tax Act, the Service Occupation Tax Act, the

 

 

HB4970- 60 -LRB100 17726 AXK 32899 b

1Retailers' Occupation Tax Act, and associated local occupation
2and use taxes administered by the Department.
3    Subject to payments of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
6Compliance and Administration Fund as provided in this Section,
7beginning on July 1, 2018 the Department shall pay each month
8into the Downstate Public Transportation Fund the moneys
9required to be so paid under Section 2-3 of the Downstate
10Public Transportation Act.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, 75% thereof shall be paid into the State
13Treasury and 25% shall be reserved in a special account and
14used only for the transfer to the Common School Fund as part of
15the monthly transfer from the General Revenue Fund in
16accordance with Section 8a of the State Finance Act.
17    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, manufacturers,
3importers and wholesalers whose products are sold at retail in
4Illinois by numerous retailers, and who wish to do so, may
5assume the responsibility for accounting and paying to the
6Department all tax accruing under this Act with respect to such
7sales, if the retailers who are affected do not make written
8objection to the Department to this arrangement.
9(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1099-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
117-1-18; revised 10-20-17.)
 
12    Section 15. The Service Use Tax Act is amended by changing
13Sections 3-10 and 9 as follows:
 
14    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
15    Sec. 3-10. Rate of tax. Unless otherwise provided in this
16Section, the tax imposed by this Act is at the rate of 6.25% of
17the selling price of tangible personal property transferred as
18an incident to the sale of service, but, for the purpose of
19computing this tax, in no event shall the selling price be less
20than the cost price of the property to the serviceman.
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    With respect to gasohol, as defined in the Use Tax Act, the
2tax imposed by this Act applies to (i) 70% of the selling price
3of property transferred as an incident to the sale of service
4on or after January 1, 1990, and before July 1, 2003, (ii) 80%
5of the selling price of property transferred as an incident to
6the sale of service on or after July 1, 2003 and on or before
7July 1, 2017, and (iii) 100% of the selling price thereafter.
8If, at any time, however, the tax under this Act on sales of
9gasohol, as defined in the Use Tax Act, is imposed at the rate
10of 1.25%, then the tax imposed by this Act applies to 100% of
11the proceeds of sales of gasohol made during that time.
12    With respect to majority blended ethanol fuel, as defined
13in the Use Tax Act, the tax imposed by this Act does not apply
14to the selling price of property transferred as an incident to
15the sale of service on or after July 1, 2003 and on or before
16December 31, 2023 but applies to 100% of the selling price
17thereafter.
18    With respect to biodiesel blends, as defined in the Use Tax
19Act, with no less than 1% and no more than 10% biodiesel, the
20tax imposed by this Act applies to (i) 80% of the selling price
21of property transferred as an incident to the sale of service
22on or after July 1, 2003 and on or before December 31, 2018 and
23(ii) 100% of the proceeds of the selling price thereafter. If,
24at any time, however, the tax under this Act on sales of
25biodiesel blends, as defined in the Use Tax Act, with no less
26than 1% and no more than 10% biodiesel is imposed at the rate

 

 

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1of 1.25%, then the tax imposed by this Act applies to 100% of
2the proceeds of sales of biodiesel blends with no less than 1%
3and no more than 10% biodiesel made during that time.
4    With respect to 100% biodiesel, as defined in the Use Tax
5Act, and biodiesel blends, as defined in the Use Tax Act, with
6more than 10% but no more than 99% biodiesel, the tax imposed
7by this Act does not apply to the proceeds 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, 2023 but
10applies to 100% of the selling price thereafter.
11    At the election of any registered serviceman made for each
12fiscal year, sales of service in which the aggregate annual
13cost price of tangible personal property transferred as an
14incident to the sales of service is less than 35%, or 75% in
15the case of servicemen transferring prescription drugs or
16servicemen engaged in graphic arts production, of the aggregate
17annual total gross receipts from all sales of service, the tax
18imposed by this Act shall be based on the serviceman's cost
19price of the tangible personal property transferred as an
20incident to the sale of those services.
21    The tax shall be imposed at the rate of 1% on food prepared
22for immediate consumption and transferred incident to a sale of
23service subject to this Act or the Service Occupation Tax Act
24by an entity licensed under the Hospital Licensing Act, the
25Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
26Act, the Specialized Mental Health Rehabilitation Act of 2013,

 

 

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1or the Child Care Act of 1969. The tax shall also be imposed at
2the rate of 1% on food for human consumption that is to be
3consumed off the premises where it is sold (other than
4alcoholic beverages, soft drinks, and food that has been
5prepared for immediate consumption and is not otherwise
6included in this paragraph) and prescription and
7nonprescription medicines, drugs, medical appliances, products
8classified as Class III medical devices by the United States
9Food and Drug Administration that are used for cancer treatment
10pursuant to a prescription, as well as any accessories and
11components related to those devices, modifications to a motor
12vehicle for the purpose of rendering it usable by a person with
13a disability, and insulin, urine testing materials, syringes,
14and needles used by diabetics, for human use. For the purposes
15of this Section, until September 1, 2009: the term "soft
16drinks" means any complete, finished, ready-to-use,
17non-alcoholic drink, whether carbonated or not, including but
18not limited to soda water, cola, fruit juice, vegetable juice,
19carbonated water, and all other preparations commonly known as
20soft drinks of whatever kind or description that are contained
21in any closed or sealed bottle, can, carton, or container,
22regardless of size; but "soft drinks" does not include coffee,
23tea, non-carbonated water, infant formula, milk or milk
24products as defined in the Grade A Pasteurized Milk and Milk
25Products Act, or drinks containing 50% or more natural fruit or
26vegetable juice.

 

 

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

 

 

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1flour or requires refrigeration.
2    Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "nonprescription medicines and
4drugs" does not include grooming and hygiene products. For
5purposes of this Section, "grooming and hygiene products"
6includes, but is not limited to, soaps and cleaning solutions,
7shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
8lotions and screens, unless those products are available by
9prescription only, regardless of whether the products meet the
10definition of "over-the-counter-drugs". For the purposes of
11this paragraph, "over-the-counter-drug" means a drug for human
12use that contains a label that identifies the product as a drug
13as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
14label includes:
15        (A) A "Drug Facts" panel; or
16        (B) A statement of the "active ingredient(s)" with a
17    list of those ingredients contained in the compound,
18    substance or preparation.
19    Beginning on January 1, 2014 (the effective date of Public
20Act 98-122), "prescription and nonprescription medicines and
21drugs" includes medical cannabis purchased from a registered
22dispensing organization under the Compassionate Use of Medical
23Cannabis Pilot Program Act.
24    Beginning July 1, 2018, in addition to all other rates of
25tax imposed under this Act, a surcharge of 1% is imposed on the
26selling price of firearm ammunition. "Firearm ammunition" has

 

 

HB4970- 67 -LRB100 17726 AXK 32899 b

1the meaning given to that term under Section 31A-0.1 of the
2Criminal Code of 2012.
3    If the property that is acquired from a serviceman is
4acquired outside Illinois and used outside Illinois before
5being brought to Illinois for use here and is taxable under
6this Act, the "selling price" on which the tax is computed
7shall be reduced by an amount that represents a reasonable
8allowance for depreciation for the period of prior out-of-state
9use.
10(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
1199-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
127-6-17.)
 
13    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
14    (Text of Section before amendment by P.A. 100-363)
15    Sec. 9. Each serviceman required or authorized to collect
16the tax herein imposed shall pay to the Department the amount
17of such tax (except as otherwise provided) at the time when he
18is required to file his return for the period during which such
19tax was collected, less a discount of 2.1% prior to January 1,
201990 and 1.75% on and after January 1, 1990, or $5 per calendar
21year, whichever is greater, which is allowed to reimburse the
22serviceman for expenses incurred in collecting the tax, keeping
23records, preparing and filing returns, remitting the tax and
24supplying data to the Department on request. The discount
25allowed under this Section is allowed only for returns that are

 

 

HB4970- 68 -LRB100 17726 AXK 32899 b

1filed in the manner required by this Act. The Department may
2disallow the discount for servicemen whose certificate of
3registration is revoked at the time the return is filed, but
4only if the Department's decision to revoke the certificate of
5registration has become final. A serviceman need not remit that
6part of any tax collected by him to the extent that he is
7required to pay and does pay the tax imposed by the Service
8Occupation Tax Act with respect to his sale of service
9involving the incidental transfer by him of the same property.
10    Except as provided hereinafter in this Section, on or
11before the twentieth day of each calendar month, such
12serviceman shall file a return for the preceding calendar month
13in accordance with reasonable Rules and Regulations to be
14promulgated by the Department. Such return shall be filed on a
15form prescribed by the Department and shall contain such
16information as the Department may reasonably require. On and
17after January 1, 2018, with respect to servicemen whose annual
18gross receipts average $20,000 or more, all returns required to
19be filed pursuant to this Act shall be filed electronically.
20Servicemen who demonstrate that they do not have access to the
21Internet or demonstrate hardship in filing electronically may
22petition the Department to waive the electronic filing
23requirement.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

HB4970- 69 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 70 -LRB100 17726 AXK 32899 b

1all payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1995, a taxpayer who has
3an average monthly tax liability of $50,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 2000, a taxpayer who has
6an annual tax liability of $200,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. The term "annual tax liability" shall be the
9sum of the taxpayer's liabilities under this Act, and under all
10other State and local occupation and use tax laws administered
11by the Department, for the immediately preceding calendar year.
12The term "average monthly tax liability" means the sum of the
13taxpayer's liabilities under this Act, and under all other
14State and local occupation and use tax laws administered by the
15Department, for the immediately preceding calendar year
16divided by 12. Beginning on October 1, 2002, a taxpayer who has
17a tax liability in the amount set forth in subsection (b) of
18Section 2505-210 of the Department of Revenue Law shall make
19all payments required by rules of the Department by electronic
20funds transfer.
21    Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make payments
23by electronic funds transfer. All taxpayers required to make
24payments by electronic funds transfer shall make those payments
25for a minimum of one year beginning on October 1.
26    Any taxpayer not required to make payments by electronic

 

 

HB4970- 71 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 72 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 73 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 74 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 75 -LRB100 17726 AXK 32899 b

1amount equal to the average monthly deficit in the Underground
2Storage Tank Fund during the prior year, as certified annually
3by the Illinois Environmental Protection Agency, but the total
4payment into the Underground Storage Tank Fund under this Act,
5the Use Tax Act, the Service Occupation Tax Act, and the
6Retailers' Occupation Tax Act shall not exceed $18,000,000 in
7any State fiscal year. As used in this paragraph, the "average
8monthly deficit" shall be equal to the difference between the
9average monthly claims for payment by the fund and the average
10monthly revenues deposited into the fund, excluding payments
11made pursuant to this paragraph.
12    Beginning July 1, 2015, of the remainder of the moneys
13received by the Department under the Use Tax Act, this Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, each month the Department shall deposit $500,000 into the
16State Crime Laboratory Fund.
17    Beginning July 1, 2018, the Department shall pay into the
18Trauma Response Fund 100% of the net revenue realized for the
19preceding month from the 1% surcharge on the selling price of
20firearm ammunition.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, (a) 1.75% thereof shall be paid into the
23Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24and after July 1, 1989, 3.8% thereof shall be paid into the
25Build Illinois Fund; provided, however, that if in any fiscal
26year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

 

 

HB4970- 76 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 77 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 78 -LRB100 17726 AXK 32899 b

1deemed to constitute payments pursuant to clause (b) of the
2preceding sentence and shall reduce the amount otherwise
3payable for such fiscal year pursuant to clause (b) of the
4preceding sentence. The moneys received by the Department
5pursuant to this Act and required to be deposited into the
6Build Illinois Fund are subject to the pledge, claim and charge
7set forth in Section 12 of the Build Illinois Bond Act.
8    Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of the sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit
211993         $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000

 

 

HB4970- 79 -LRB100 17726 AXK 32899 b

11998 68,000,000
21999 71,000,000
32000 75,000,000
42001 80,000,000
52002 93,000,000
62003 99,000,000
72004103,000,000
82005108,000,000
92006113,000,000
102007119,000,000
112008126,000,000
122009132,000,000
132010139,000,000
142011146,000,000
152012153,000,000
162013161,000,000
172014170,000,000
182015179,000,000
192016189,000,000
202017199,000,000
212018210,000,000
222019221,000,000
232020233,000,000
242021246,000,000
252022260,000,000
262023275,000,000

 

 

HB4970- 80 -LRB100 17726 AXK 32899 b

12024 275,000,000
22025 275,000,000
32026 279,000,000
42027 292,000,000
52028 307,000,000
62029 322,000,000
72030 338,000,000
82031 350,000,000
92032 350,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2060.
18    Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Pier and Exposition
25Authority Act, plus cumulative deficiencies in the deposits
26required under this Section for previous months and years,

 

 

HB4970- 81 -LRB100 17726 AXK 32899 b

1shall be deposited into the McCormick Place Expansion Project
2Fund, until the full amount requested for the fiscal year, but
3not in excess of the amount specified above as "Total Deposit",
4has been deposited.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning July 1, 1993 and ending on September 30,
92013, the Department shall each month pay into the Illinois Tax
10Increment Fund 0.27% of 80% of the net revenue realized for the
11preceding month from the 6.25% general rate on the selling
12price of tangible personal property.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning with the receipt of the first report of
17taxes paid by an eligible business and continuing for a 25-year
18period, the Department shall each month pay into the Energy
19Infrastructure Fund 80% of the net revenue realized from the
206.25% general rate on the selling price of Illinois-mined coal
21that was sold to an eligible business. For purposes of this
22paragraph, the term "eligible business" means a new electric
23generating facility certified pursuant to Section 605-332 of
24the Department of Commerce and Economic Opportunity Law of the
25Civil Administrative Code of Illinois.
26    Subject to payment of amounts into the Build Illinois Fund,

 

 

HB4970- 82 -LRB100 17726 AXK 32899 b

1the McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, and the Energy Infrastructure Fund pursuant to
3the preceding paragraphs or in any amendments to this Section
4hereafter enacted, beginning on the first day of the first
5calendar month to occur on or after August 26, 2014 (the
6effective date of Public Act 98-1098) this amendatory Act of
7the 98th General Assembly, each month, from the collections
8made under Section 9 of the Use Tax Act, Section 9 of the
9Service Use Tax Act, Section 9 of the Service Occupation Tax
10Act, and Section 3 of the Retailers' Occupation Tax Act, the
11Department shall pay into the Tax Compliance and Administration
12Fund, to be used, subject to appropriation, to fund additional
13auditors and compliance personnel at the Department of Revenue,
14an amount equal to 1/12 of 5% of 80% of the cash receipts
15collected during the preceding fiscal year by the Audit Bureau
16of the Department under the Use Tax Act, the Service Use Tax
17Act, the Service Occupation Tax Act, the Retailers' Occupation
18Tax Act, and associated local occupation and use taxes
19administered by the Department.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% thereof shall be paid into the
22General Revenue Fund of the State Treasury and 25% shall be
23reserved in a special account and used only for the transfer to
24the Common School Fund as part of the monthly transfer from the
25General Revenue Fund in accordance with Section 8a of the State
26Finance Act.

 

 

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1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
13100-303, eff. 8-24-17; revised 1-22-18.)
 
14    (Text of Section after amendment by P.A. 100-363)
15    Sec. 9. Each serviceman required or authorized to collect
16the tax herein imposed shall pay to the Department the amount
17of such tax (except as otherwise provided) at the time when he
18is required to file his return for the period during which such
19tax was collected, less a discount of 2.1% prior to January 1,
201990 and 1.75% on and after January 1, 1990, or $5 per calendar
21year, whichever is greater, which is allowed to reimburse the
22serviceman for expenses incurred in collecting the tax, keeping
23records, preparing and filing returns, remitting the tax and
24supplying data to the Department on request. The discount
25allowed under this Section is allowed only for returns that are

 

 

HB4970- 84 -LRB100 17726 AXK 32899 b

1filed in the manner required by this Act. The Department may
2disallow the discount for servicemen whose certificate of
3registration is revoked at the time the return is filed, but
4only if the Department's decision to revoke the certificate of
5registration has become final. A serviceman need not remit that
6part of any tax collected by him to the extent that he is
7required to pay and does pay the tax imposed by the Service
8Occupation Tax Act with respect to his sale of service
9involving the incidental transfer by him of the same property.
10    Except as provided hereinafter in this Section, on or
11before the twentieth day of each calendar month, such
12serviceman shall file a return for the preceding calendar month
13in accordance with reasonable Rules and Regulations to be
14promulgated by the Department. Such return shall be filed on a
15form prescribed by the Department and shall contain such
16information as the Department may reasonably require. On and
17after January 1, 2018, with respect to servicemen whose annual
18gross receipts average $20,000 or more, all returns required to
19be filed pursuant to this Act shall be filed electronically.
20Servicemen who demonstrate that they do not have access to the
21Internet or demonstrate hardship in filing electronically may
22petition the Department to waive the electronic filing
23requirement.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

HB4970- 85 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 86 -LRB100 17726 AXK 32899 b

1all payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1995, a taxpayer who has
3an average monthly tax liability of $50,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 2000, a taxpayer who has
6an annual tax liability of $200,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. The term "annual tax liability" shall be the
9sum of the taxpayer's liabilities under this Act, and under all
10other State and local occupation and use tax laws administered
11by the Department, for the immediately preceding calendar year.
12The term "average monthly tax liability" means the sum of the
13taxpayer's liabilities under this Act, and under all other
14State and local occupation and use tax laws administered by the
15Department, for the immediately preceding calendar year
16divided by 12. Beginning on October 1, 2002, a taxpayer who has
17a tax liability in the amount set forth in subsection (b) of
18Section 2505-210 of the Department of Revenue Law shall make
19all payments required by rules of the Department by electronic
20funds transfer.
21    Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make payments
23by electronic funds transfer. All taxpayers required to make
24payments by electronic funds transfer shall make those payments
25for a minimum of one year beginning on October 1.
26    Any taxpayer not required to make payments by electronic

 

 

HB4970- 87 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 88 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 89 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 90 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 91 -LRB100 17726 AXK 32899 b

1amount equal to the average monthly deficit in the Underground
2Storage Tank Fund during the prior year, as certified annually
3by the Illinois Environmental Protection Agency, but the total
4payment into the Underground Storage Tank Fund under this Act,
5the Use Tax Act, the Service Occupation Tax Act, and the
6Retailers' Occupation Tax Act shall not exceed $18,000,000 in
7any State fiscal year. As used in this paragraph, the "average
8monthly deficit" shall be equal to the difference between the
9average monthly claims for payment by the fund and the average
10monthly revenues deposited into the fund, excluding payments
11made pursuant to this paragraph.
12    Beginning July 1, 2015, of the remainder of the moneys
13received by the Department under the Use Tax Act, this Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, each month the Department shall deposit $500,000 into the
16State Crime Laboratory Fund.
17    Beginning July 1, 2018, the Department shall pay into the
18Trauma Response Fund 100% of the net revenue realized for the
19preceding month from the 1% surcharge on the selling price of
20firearm ammunition.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, (a) 1.75% thereof shall be paid into the
23Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24and after July 1, 1989, 3.8% thereof shall be paid into the
25Build Illinois Fund; provided, however, that if in any fiscal
26year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

 

 

HB4970- 92 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 93 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 94 -LRB100 17726 AXK 32899 b

1deemed to constitute payments pursuant to clause (b) of the
2preceding sentence and shall reduce the amount otherwise
3payable for such fiscal year pursuant to clause (b) of the
4preceding sentence. The moneys received by the Department
5pursuant to this Act and required to be deposited into the
6Build Illinois Fund are subject to the pledge, claim and charge
7set forth in Section 12 of the Build Illinois Bond Act.
8    Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of the sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
20Fiscal YearTotal Deposit
211993         $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000

 

 

HB4970- 95 -LRB100 17726 AXK 32899 b

11998 68,000,000
21999 71,000,000
32000 75,000,000
42001 80,000,000
52002 93,000,000
62003 99,000,000
72004103,000,000
82005108,000,000
92006113,000,000
102007119,000,000
112008126,000,000
122009132,000,000
132010139,000,000
142011146,000,000
152012153,000,000
162013161,000,000
172014170,000,000
182015179,000,000
192016189,000,000
202017199,000,000
212018210,000,000
222019221,000,000
232020233,000,000
242021246,000,000
252022260,000,000
262023275,000,000

 

 

HB4970- 96 -LRB100 17726 AXK 32899 b

12024 275,000,000
22025 275,000,000
32026 279,000,000
42027 292,000,000
52028 307,000,000
62029 322,000,000
72030 338,000,000
82031 350,000,000
92032 350,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2060.
18    Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Pier and Exposition
25Authority Act, plus cumulative deficiencies in the deposits
26required under this Section for previous months and years,

 

 

HB4970- 97 -LRB100 17726 AXK 32899 b

1shall be deposited into the McCormick Place Expansion Project
2Fund, until the full amount requested for the fiscal year, but
3not in excess of the amount specified above as "Total Deposit",
4has been deposited.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning July 1, 1993 and ending on September 30,
92013, the Department shall each month pay into the Illinois Tax
10Increment Fund 0.27% of 80% of the net revenue realized for the
11preceding month from the 6.25% general rate on the selling
12price of tangible personal property.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning with the receipt of the first report of
17taxes paid by an eligible business and continuing for a 25-year
18period, the Department shall each month pay into the Energy
19Infrastructure Fund 80% of the net revenue realized from the
206.25% general rate on the selling price of Illinois-mined coal
21that was sold to an eligible business. For purposes of this
22paragraph, the term "eligible business" means a new electric
23generating facility certified pursuant to Section 605-332 of
24the Department of Commerce and Economic Opportunity Law of the
25Civil Administrative Code of Illinois.
26    Subject to payment of amounts into the Build Illinois Fund,

 

 

HB4970- 98 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 99 -LRB100 17726 AXK 32899 b

1Public Transportation Act.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the
4General Revenue Fund of the State Treasury and 25% shall be
5reserved in a special account and used only for the transfer to
6the Common School Fund as part of the monthly transfer from the
7General Revenue Fund in accordance with Section 8a of the State
8Finance Act.
9    As soon as possible after the first day of each month, upon
10certification of the Department of Revenue, the Comptroller
11shall order transferred and the Treasurer shall transfer from
12the General Revenue Fund to the Motor Fuel Tax Fund an amount
13equal to 1.7% of 80% of the net revenue realized under this Act
14for the second preceding month. Beginning April 1, 2000, this
15transfer is no longer required and shall not be made.
16    Net revenue realized for a month shall be the revenue
17collected by the State pursuant to this Act, less the amount
18paid out during that month as refunds to taxpayers for
19overpayment of liability.
20(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
21100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised 1-22-18.)
 
22    Section 20. The Service Occupation Tax Act is amended by
23changing Sections 3-10 and 9 as follows:
 
24    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)

 

 

HB4970- 100 -LRB100 17726 AXK 32899 b

1    Sec. 3-10. Rate of tax. Unless otherwise provided in this
2Section, the tax imposed by this Act is at the rate of 6.25% of
3the "selling price", as defined in Section 2 of the Service Use
4Tax Act, of the tangible personal property. For the purpose of
5computing this tax, in no event shall the "selling price" be
6less than the cost price to the serviceman of the tangible
7personal property transferred. The selling price of each item
8of tangible personal property transferred as an incident of a
9sale of service may be shown as a distinct and separate item on
10the serviceman's billing to the service customer. If the
11selling price is not so shown, the selling price of the
12tangible personal property is deemed to be 50% of the
13serviceman's entire billing to the service customer. When,
14however, a serviceman contracts to design, develop, and produce
15special order machinery or equipment, the tax imposed by this
16Act shall be based on the serviceman's cost price of the
17tangible personal property transferred incident to the
18completion of the contract.
19    Beginning on July 1, 2000 and through December 31, 2000,
20with respect to motor fuel, as defined in Section 1.1 of the
21Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
22the Use Tax Act, the tax is imposed at the rate of 1.25%.
23    With respect to gasohol, as defined in the Use Tax Act, the
24tax imposed by this Act shall apply to (i) 70% of the cost
25price of property transferred as an incident to the sale of
26service on or after January 1, 1990, and before July 1, 2003,

 

 

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1(ii) 80% of the selling price of property transferred as an
2incident to the sale of service on or after July 1, 2003 and on
3or before July 1, 2017, and (iii) 100% of the cost price
4thereafter. If, at any time, however, the tax under this Act on
5sales of gasohol, as defined in the Use Tax Act, is imposed at
6the rate of 1.25%, then the tax imposed by this Act applies to
7100% of the proceeds of sales of gasohol made during that time.
8    With respect to majority blended ethanol fuel, as defined
9in the Use Tax Act, the tax imposed by this Act does not apply
10to the selling price of property transferred as an incident to
11the sale of service on or after July 1, 2003 and on or before
12December 31, 2023 but applies to 100% of the selling price
13thereafter.
14    With respect to biodiesel blends, as defined in the Use Tax
15Act, with no less than 1% and no more than 10% biodiesel, the
16tax imposed by this Act applies to (i) 80% of the selling price
17of property transferred as an incident to the sale of service
18on or after July 1, 2003 and on or before December 31, 2018 and
19(ii) 100% of the proceeds of the selling price thereafter. If,
20at any time, however, the tax under this Act on sales of
21biodiesel blends, as defined in the Use Tax Act, with no less
22than 1% and no more than 10% biodiesel is imposed at the rate
23of 1.25%, then the tax imposed by this Act applies to 100% of
24the proceeds of sales of biodiesel blends with no less than 1%
25and no more than 10% biodiesel made during that time.
26    With respect to 100% biodiesel, as defined in the Use Tax

 

 

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1Act, and biodiesel blends, as defined in the Use Tax Act, with
2more than 10% but no more than 99% biodiesel material, the tax
3imposed by this Act does not apply to the proceeds of the
4selling price of property transferred as an incident to the
5sale of service on or after July 1, 2003 and on or before
6December 31, 2023 but applies to 100% of the selling price
7thereafter.
8    At the election of any registered serviceman made for each
9fiscal year, sales of service in which the aggregate annual
10cost price of tangible personal property transferred as an
11incident to the sales of service is less than 35%, or 75% in
12the case of servicemen transferring prescription drugs or
13servicemen engaged in graphic arts production, of the aggregate
14annual total gross receipts from all sales of service, the tax
15imposed by this Act shall be based on the serviceman's cost
16price of the tangible personal property transferred incident to
17the sale of those services.
18    The tax shall be imposed at the rate of 1% on food prepared
19for immediate consumption and transferred incident to a sale of
20service subject to this Act or the Service Occupation Tax Act
21by an entity licensed under the Hospital Licensing Act, the
22Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
23Act, the Specialized Mental Health Rehabilitation Act of 2013,
24or the Child Care Act of 1969. The tax shall also be imposed at
25the rate of 1% on 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 is not otherwise
3included in this paragraph) and prescription and
4nonprescription medicines, drugs, medical appliances, products
5classified as Class III medical devices by the United States
6Food and Drug Administration that are used for cancer treatment
7pursuant to a prescription, as well as any accessories and
8components related to those devices, modifications to a motor
9vehicle for the purpose of rendering it usable by a person with
10a disability, and insulin, urine testing materials, syringes,
11and needles used by diabetics, for human use. For the purposes
12of this Section, until September 1, 2009: the term "soft
13drinks" means any complete, finished, ready-to-use,
14non-alcoholic drink, whether carbonated or not, including but
15not limited to soda water, cola, fruit juice, vegetable juice,
16carbonated water, and all other preparations commonly known as
17soft drinks of whatever kind or description that are contained
18in any closed or sealed can, carton, or container, regardless
19of size; but "soft drinks" does not include coffee, tea,
20non-carbonated water, infant formula, milk or milk products as
21defined in the Grade A Pasteurized Milk and Milk Products Act,
22or drinks containing 50% or more natural fruit or vegetable
23juice.
24    Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "soft drinks" means non-alcoholic
26beverages that contain natural or artificial sweeteners. "Soft

 

 

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

 

 

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1drugs" does not include grooming and hygiene products. For
2purposes of this Section, "grooming and hygiene products"
3includes, but is not limited to, soaps and cleaning solutions,
4shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
5lotions and screens, unless those products are available by
6prescription only, regardless of whether the products meet the
7definition of "over-the-counter-drugs". For the purposes of
8this paragraph, "over-the-counter-drug" means a drug for human
9use that contains a label that identifies the product as a drug
10as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
11label includes:
12        (A) A "Drug Facts" panel; or
13        (B) A statement of the "active ingredient(s)" with a
14    list of those ingredients contained in the compound,
15    substance or preparation.
16    Beginning on January 1, 2014 (the effective date of Public
17Act 98-122), "prescription and nonprescription medicines and
18drugs" includes medical cannabis purchased from a registered
19dispensing organization under the Compassionate Use of Medical
20Cannabis Pilot Program Act.
21    Beginning July 1, 2018, in addition to all other rates of
22tax imposed under this Act, a surcharge of 1% is imposed on the
23selling price of firearm ammunition. "Firearm ammunition" has
24the meaning given to that term under Section 31A-0.1 of the
25Criminal Code of 2012.
26(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;

 

 

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199-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
27-6-17.)
 
3    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
4    (Text of Section before amendment by P.A. 100-363)
5    Sec. 9. Each serviceman required or authorized to collect
6the tax herein imposed shall pay to the Department the amount
7of such tax at the time when he is required to file his return
8for the period during which such tax was collectible, less a
9discount of 2.1% prior to January 1, 1990, and 1.75% on and
10after January 1, 1990, or $5 per calendar year, whichever is
11greater, which is allowed to reimburse the serviceman for
12expenses incurred in collecting the tax, keeping records,
13preparing and filing returns, remitting the tax and supplying
14data to the Department on request. The discount allowed under
15this Section is allowed only for returns that are filed in the
16manner required by this Act. The Department may disallow the
17discount for servicemen whose certificate of registration is
18revoked at the time the return is filed, but only if the
19Department's decision to revoke the certificate of
20registration has become final.
21    Where such tangible personal property is sold under a
22conditional sales contract, or under any other form of sale
23wherein the payment of the principal sum, or a part thereof, is
24extended beyond the close of the period for which the return is
25filed, the serviceman, in collecting the tax may collect, for

 

 

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1each tax return period, only the tax applicable to the part of
2the selling price actually received during such tax return
3period.
4    Except as provided hereinafter in this Section, on or
5before the twentieth day of each calendar month, such
6serviceman shall file a return for the preceding calendar month
7in accordance with reasonable rules and regulations to be
8promulgated by the Department of Revenue. Such return shall be
9filed on a form prescribed by the Department and shall contain
10such information as the Department may reasonably require. On
11and after January 1, 2018, with respect to servicemen whose
12annual gross receipts average $20,000 or more, all returns
13required to be filed pursuant to this Act shall be filed
14electronically. Servicemen who demonstrate that they do not
15have access to the Internet or demonstrate hardship in filing
16electronically may petition the Department to waive the
17electronic filing requirement.
18    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 business as a serviceman in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month, including receipts
4    from charge and time sales, but less all deductions allowed
5    by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due;
9        5-5. The signature of the taxpayer; and
10        6. Such other reasonable information as the Department
11    may require.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a serviceman may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Service Use
19Tax as provided in Section 3-70 of the Service Use Tax Act if
20the purchaser provides the appropriate documentation as
21required by Section 3-70 of the Service Use Tax Act. A
22Manufacturer's Purchase Credit certification, accepted prior
23to October 1, 2003 or on or after September 1, 2004 by a
24serviceman as provided in Section 3-70 of the Service Use Tax
25Act, may be used by that serviceman to satisfy Service
26Occupation Tax liability in the amount claimed in the

 

 

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1certification, not to exceed 6.25% of the receipts subject to
2tax 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 Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1, 2004.
8No Manufacturer's Purchase Credit may be used after September
930, 2003 through August 31, 2004 to satisfy any tax liability
10imposed under this Act, including any audit liability.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year; with
17the return for July, August and September of a given year being
18due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

 

 

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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    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

HB4970- 111 -LRB100 17726 AXK 32899 b

1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Where a serviceman collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the serviceman refunds the selling price thereof

 

 

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1to the purchaser, such serviceman shall also refund, to the
2purchaser, the tax so collected from the purchaser. When filing
3his return for the period in which he refunds such tax to the
4purchaser, the serviceman may deduct the amount of the tax so
5refunded by him to the purchaser from any other Service
6Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
7Use Tax which such serviceman may be required to pay or remit
8to the Department, as shown by such return, provided that the
9amount of the tax to be deducted shall previously have been
10remitted to the Department by such serviceman. If the
11serviceman shall not previously have remitted the amount of
12such tax to the Department, he shall be entitled to no
13deduction hereunder upon refunding such tax to the purchaser.
14    If experience indicates such action to be practicable, the
15Department may prescribe and furnish a combination or joint
16return which will enable servicemen, who are required to file
17returns hereunder and also under the Retailers' Occupation Tax
18Act, the Use Tax Act or the Service Use Tax Act, to furnish all
19the return information required by all said Acts on the one
20form.
21    Where the serviceman has more than one business registered
22with the Department under separate registrations hereunder,
23such serviceman shall file separate returns for each registered
24business.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund the revenue realized for

 

 

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1the preceding month from the 1% tax on sales of food for human
2consumption which is to be consumed off the premises where it
3is sold (other than alcoholic beverages, soft drinks and food
4which has been prepared for immediate consumption) and
5prescription and nonprescription medicines, drugs, medical
6appliances, products classified as Class III medical devices by
7the United States Food and Drug Administration that are used
8for cancer treatment pursuant to a prescription, as well as any
9accessories and components related to those devices, and
10insulin, urine testing materials, syringes and needles used by
11diabetics.
12    Beginning January 1, 1990, each month the Department shall
13pay into the County and Mass Transit District Fund 4% of the
14revenue realized for the preceding month from the 6.25% general
15rate.
16    Beginning August 1, 2000, each month the Department shall
17pay into the County and Mass Transit District Fund 20% of the
18net revenue realized for the preceding month from the 1.25%
19rate on the selling price of motor fuel and gasohol.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the revenue
22realized for the preceding month from the 6.25% general rate on
23transfers of tangible personal property.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

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1selling price of motor fuel and gasohol.
2    Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9    Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service Use Tax
12Act, and the Retailers' Occupation Tax Act an amount equal to
13the average monthly deficit in the Underground Storage Tank
14Fund during the prior year, as certified annually by the
15Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Use Tax Act, the Service Use Tax Act, and the Retailers'
18Occupation Tax Act shall not exceed $18,000,000 in any State
19fiscal year. As used in this paragraph, the "average monthly
20deficit" shall be equal to the difference between the average
21monthly claims for payment by the fund and the average monthly
22revenues deposited into the fund, excluding payments made
23pursuant to this paragraph.
24    Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, the Service
26Use Tax Act, this Act, and the Retailers' Occupation Tax Act,

 

 

HB4970- 115 -LRB100 17726 AXK 32899 b

1each month the Department shall deposit $500,000 into the State
2Crime Laboratory Fund.
3    Beginning July 1, 2018, the Department shall pay into the
4Trauma Response Fund 100% of the net revenue realized for the
5preceding month from the 1% surcharge on the selling price of
6firearm ammunition.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

 

 

HB4970- 116 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 117 -LRB100 17726 AXK 32899 b

1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20    Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of the sums designated as "Total Deposit", shall be

 

 

HB4970- 118 -LRB100 17726 AXK 32899 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000

 

 

HB4970- 119 -LRB100 17726 AXK 32899 b

12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021246,000,000
112022260,000,000
122023275,000,000
132024 275,000,000
142025 275,000,000
152026 279,000,000
162027 292,000,000
172028 307,000,000
182029 322,000,000
192030 338,000,000
202031 350,000,000
212032 350,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

HB4970- 120 -LRB100 17726 AXK 32899 b

1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4    Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total Deposit",
16has been deposited.
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 July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois Tax
22Increment Fund 0.27% of 80% of the net revenue realized for the
23preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

HB4970- 121 -LRB100 17726 AXK 32899 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a 25-year
4period, the Department shall each month pay into the Energy
5Infrastructure Fund 80% of the net revenue realized from the
66.25% general rate on the selling price of Illinois-mined coal
7that was sold to an eligible business. For purposes of this
8paragraph, the term "eligible business" means a new electric
9generating facility certified pursuant to Section 605-332 of
10the Department of Commerce and Economic Opportunity Law of the
11Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois Fund,
13the McCormick Place Expansion Project Fund, the Illinois Tax
14Increment Fund, and the Energy Infrastructure Fund pursuant to
15the preceding paragraphs or in any amendments to this Section
16hereafter enacted, beginning on the first day of the first
17calendar month to occur on or after August 26, 2014 (the
18effective date of Public Act 98-1098) this amendatory Act of
19the 98th General Assembly, each month, from the collections
20made under Section 9 of the Use Tax Act, Section 9 of the
21Service Use Tax Act, Section 9 of the Service Occupation Tax
22Act, and Section 3 of the Retailers' Occupation Tax Act, the
23Department shall pay into the Tax Compliance and Administration
24Fund, to be used, subject to appropriation, to fund additional
25auditors and compliance personnel at the Department of Revenue,
26an amount equal to 1/12 of 5% of 80% of the cash receipts

 

 

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1collected during the preceding fiscal year by the Audit Bureau
2of the Department under the Use Tax Act, the Service Use Tax
3Act, the Service Occupation Tax Act, the Retailers' Occupation
4Tax Act, and associated local occupation and use taxes
5administered by the Department.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% shall be paid into the General
8Revenue Fund of the State Treasury and 25% shall be reserved in
9a special account and used only for the transfer to the Common
10School Fund as part of the monthly transfer from the General
11Revenue Fund in accordance with Section 8a of the State Finance
12Act.
13    The Department may, upon separate written notice to a
14taxpayer, require the taxpayer to prepare and file with the
15Department on a form prescribed by the Department within not
16less than 60 days after receipt of the notice an annual
17information return for the tax year specified in the notice.
18Such annual return to the Department shall include a statement
19of gross receipts as shown by the taxpayer's last Federal
20income tax return. If the total receipts of the business as
21reported in the Federal income tax return do not agree with the
22gross receipts reported to the Department of Revenue for the
23same period, the taxpayer shall attach to his annual return a
24schedule showing a reconciliation of the 2 amounts and the
25reasons for the difference. The taxpayer's annual return to the
26Department shall also disclose the cost of goods sold by the

 

 

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

 

 

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

 

 

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1arrangement.
2(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
3100-303, eff. 8-24-17; revised 10-31-17)
 
4    (Text of Section after amendment by P.A. 100-363)
5    Sec. 9. Each serviceman required or authorized to collect
6the tax herein imposed shall pay to the Department the amount
7of such tax at the time when he is required to file his return
8for the period during which such tax was collectible, less a
9discount of 2.1% prior to January 1, 1990, and 1.75% on and
10after January 1, 1990, or $5 per calendar year, whichever is
11greater, which is allowed to reimburse the serviceman for
12expenses incurred in collecting the tax, keeping records,
13preparing and filing returns, remitting the tax and supplying
14data to the Department on request. The discount allowed under
15this Section is allowed only for returns that are filed in the
16manner required by this Act. The Department may disallow the
17discount for servicemen whose certificate of registration is
18revoked at the time the return is filed, but only if the
19Department's decision to revoke the certificate of
20registration has become final.
21    Where such tangible personal property is sold under a
22conditional sales contract, or under any other form of sale
23wherein the payment of the principal sum, or a part thereof, is
24extended beyond the close of the period for which the return is
25filed, the serviceman, in collecting the tax may collect, for

 

 

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1each tax return period, only the tax applicable to the part of
2the selling price actually received during such tax return
3period.
4    Except as provided hereinafter in this Section, on or
5before the twentieth day of each calendar month, such
6serviceman shall file a return for the preceding calendar month
7in accordance with reasonable rules and regulations to be
8promulgated by the Department of Revenue. Such return shall be
9filed on a form prescribed by the Department and shall contain
10such information as the Department may reasonably require. On
11and after January 1, 2018, with respect to servicemen whose
12annual gross receipts average $20,000 or more, all returns
13required to be filed pursuant to this Act shall be filed
14electronically. Servicemen who demonstrate that they do not
15have access to the Internet or demonstrate hardship in filing
16electronically may petition the Department to waive the
17electronic filing requirement.
18    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 business as a serviceman in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month, including receipts
4    from charge and time sales, but less all deductions allowed
5    by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due;
9        5-5. The signature of the taxpayer; and
10        6. Such other reasonable information as the Department
11    may require.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a serviceman may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Service Use
19Tax as provided in Section 3-70 of the Service Use Tax Act if
20the purchaser provides the appropriate documentation as
21required by Section 3-70 of the Service Use Tax Act. A
22Manufacturer's Purchase Credit certification, accepted prior
23to October 1, 2003 or on or after September 1, 2004 by a
24serviceman as provided in Section 3-70 of the Service Use Tax
25Act, may be used by that serviceman to satisfy Service
26Occupation Tax liability in the amount claimed in the

 

 

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1certification, not to exceed 6.25% of the receipts subject to
2tax 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 Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1, 2004.
8No Manufacturer's Purchase Credit may be used after September
930, 2003 through August 31, 2004 to satisfy any tax liability
10imposed under this Act, including any audit liability.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year; with
17the return for July, August and September of a given year being
18due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

 

 

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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    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

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1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Where a serviceman collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the serviceman refunds the selling price thereof

 

 

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1to the purchaser, such serviceman shall also refund, to the
2purchaser, the tax so collected from the purchaser. When filing
3his return for the period in which he refunds such tax to the
4purchaser, the serviceman may deduct the amount of the tax so
5refunded by him to the purchaser from any other Service
6Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
7Use Tax which such serviceman may be required to pay or remit
8to the Department, as shown by such return, provided that the
9amount of the tax to be deducted shall previously have been
10remitted to the Department by such serviceman. If the
11serviceman shall not previously have remitted the amount of
12such tax to the Department, he shall be entitled to no
13deduction hereunder upon refunding such tax to the purchaser.
14    If experience indicates such action to be practicable, the
15Department may prescribe and furnish a combination or joint
16return which will enable servicemen, who are required to file
17returns hereunder and also under the Retailers' Occupation Tax
18Act, the Use Tax Act or the Service Use Tax Act, to furnish all
19the return information required by all said Acts on the one
20form.
21    Where the serviceman has more than one business registered
22with the Department under separate registrations hereunder,
23such serviceman shall file separate returns for each registered
24business.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund the revenue realized for

 

 

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1the preceding month from the 1% tax on sales of food for human
2consumption which is to be consumed off the premises where it
3is sold (other than alcoholic beverages, soft drinks and food
4which has been prepared for immediate consumption) and
5prescription and nonprescription medicines, drugs, medical
6appliances, products classified as Class III medical devices by
7the United States Food and Drug Administration that are used
8for cancer treatment pursuant to a prescription, as well as any
9accessories and components related to those devices, and
10insulin, urine testing materials, syringes and needles used by
11diabetics.
12    Beginning January 1, 1990, each month the Department shall
13pay into the County and Mass Transit District Fund 4% of the
14revenue realized for the preceding month from the 6.25% general
15rate.
16    Beginning August 1, 2000, each month the Department shall
17pay into the County and Mass Transit District Fund 20% of the
18net revenue realized for the preceding month from the 1.25%
19rate on the selling price of motor fuel and gasohol.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the revenue
22realized for the preceding month from the 6.25% general rate on
23transfers of tangible personal property.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

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1selling price of motor fuel and gasohol.
2    Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9    Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service Use Tax
12Act, and the Retailers' Occupation Tax Act an amount equal to
13the average monthly deficit in the Underground Storage Tank
14Fund during the prior year, as certified annually by the
15Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Use Tax Act, the Service Use Tax Act, and the Retailers'
18Occupation Tax Act shall not exceed $18,000,000 in any State
19fiscal year. As used in this paragraph, the "average monthly
20deficit" shall be equal to the difference between the average
21monthly claims for payment by the fund and the average monthly
22revenues deposited into the fund, excluding payments made
23pursuant to this paragraph.
24    Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, the Service
26Use Tax Act, this Act, and the Retailers' Occupation Tax Act,

 

 

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1each month the Department shall deposit $500,000 into the State
2Crime Laboratory Fund.
3    Beginning July 1, 2018, the Department shall pay into the
4Trauma Response Fund 100% of the net revenue realized for the
5preceding month from the 1% surcharge on the selling price of
6firearm ammunition.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

 

 

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

 

 

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1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20    Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of the sums designated as "Total Deposit", shall be

 

 

HB4970- 137 -LRB100 17726 AXK 32899 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000

 

 

HB4970- 138 -LRB100 17726 AXK 32899 b

12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021246,000,000
112022260,000,000
122023275,000,000
132024 275,000,000
142025 275,000,000
152026 279,000,000
162027 292,000,000
172028 307,000,000
182029 322,000,000
192030 338,000,000
202031 350,000,000
212032 350,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

HB4970- 139 -LRB100 17726 AXK 32899 b

1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4    Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total Deposit",
16has been deposited.
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 July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois Tax
22Increment Fund 0.27% of 80% of the net revenue realized for the
23preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

HB4970- 140 -LRB100 17726 AXK 32899 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a 25-year
4period, the Department shall each month pay into the Energy
5Infrastructure Fund 80% of the net revenue realized from the
66.25% general rate on the selling price of Illinois-mined coal
7that was sold to an eligible business. For purposes of this
8paragraph, the term "eligible business" means a new electric
9generating facility certified pursuant to Section 605-332 of
10the Department of Commerce and Economic Opportunity Law of the
11Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois Fund,
13the McCormick Place Expansion Project Fund, the Illinois Tax
14Increment Fund, and the Energy Infrastructure Fund pursuant to
15the preceding paragraphs or in any amendments to this Section
16hereafter enacted, beginning on the first day of the first
17calendar month to occur on or after August 26, 2014 (the
18effective date of Public Act 98-1098) this amendatory Act of
19the 98th General Assembly, each month, from the collections
20made under Section 9 of the Use Tax Act, Section 9 of the
21Service Use Tax Act, Section 9 of the Service Occupation Tax
22Act, and Section 3 of the Retailers' Occupation Tax Act, the
23Department shall pay into the Tax Compliance and Administration
24Fund, to be used, subject to appropriation, to fund additional
25auditors and compliance personnel at the Department of Revenue,
26an amount equal to 1/12 of 5% of 80% of the cash receipts

 

 

HB4970- 141 -LRB100 17726 AXK 32899 b

1collected during the preceding fiscal year by the Audit Bureau
2of the Department under the Use Tax Act, the Service Use Tax
3Act, the Service Occupation Tax Act, the Retailers' Occupation
4Tax Act, and associated local occupation and use taxes
5administered by the Department.
6    Subject to payments of amounts into the Build Illinois
7Fund, the McCormick Place Expansion Project Fund, the Illinois
8Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10beginning on July 1, 2018 the Department shall pay each month
11into the Downstate Public Transportation Fund the moneys
12required to be so paid under Section 2-3 of the Downstate
13Public Transportation Act.
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

 

 

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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. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
11100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised
1210-31-17.)
 
13    Section 25. The Retailers' Occupation Tax Act is amended by
14changing Sections 2-10 and 3 as follows:
 
15    (35 ILCS 120/2-10)
16    Sec. 2-10. Rate of tax. Unless otherwise provided in this
17Section, the tax imposed by this Act is at the rate of 6.25% of
18gross receipts from sales of tangible personal property made in
19the course of business.
20    Beginning on July 1, 2000 and through December 31, 2000,
21with respect to motor fuel, as defined in Section 1.1 of the
22Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
23the Use Tax Act, the tax is imposed at the rate of 1.25%.
24    Beginning on August 6, 2010 through August 15, 2010, with

 

 

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1respect to sales tax holiday items as defined in Section 2-8 of
2this Act, the tax is imposed at the rate of 1.25%.
3    Within 14 days after the effective date of this amendatory
4Act of the 91st General Assembly, each retailer of motor fuel
5and gasohol shall cause the following notice to be posted in a
6prominently visible place on each retail dispensing device that
7is used to dispense motor fuel or gasohol in the State of
8Illinois: "As of July 1, 2000, the State of Illinois has
9eliminated the State's share of sales tax on motor fuel and
10gasohol through December 31, 2000. The price on this pump
11should reflect the elimination of the tax." The notice shall be
12printed in bold print on a sign that is no smaller than 4
13inches by 8 inches. The sign shall be clearly visible to
14customers. Any retailer who fails to post or maintain a
15required sign through December 31, 2000 is guilty of a petty
16offense for which the fine shall be $500 per day per each
17retail premises where a violation occurs.
18    With respect to gasohol, as defined in the Use Tax Act, the
19tax imposed by this Act applies to (i) 70% of the proceeds of
20sales made on or after January 1, 1990, and before July 1,
212003, (ii) 80% of the proceeds of sales made on or after July
221, 2003 and on or before July 1, 2017, and (iii) 100% of the
23proceeds of sales made thereafter. If, at any time, however,
24the tax under this Act on sales of gasohol, as defined in the
25Use Tax Act, is imposed at the rate of 1.25%, then the tax
26imposed by this Act applies to 100% of the proceeds of sales of

 

 

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1gasohol made during that time.
2    With respect to majority blended ethanol fuel, as defined
3in the Use Tax Act, the tax imposed by this Act does not apply
4to the proceeds of sales made on or after July 1, 2003 and on or
5before December 31, 2023 but applies to 100% of the proceeds of
6sales made thereafter.
7    With respect to biodiesel blends, as defined in the Use Tax
8Act, with no less than 1% and no more than 10% biodiesel, the
9tax imposed by this Act applies to (i) 80% of the proceeds of
10sales made on or after July 1, 2003 and on or before December
1131, 2018 and (ii) 100% of the proceeds of sales made
12thereafter. If, at any time, however, the tax under this Act on
13sales of biodiesel blends, as defined in the Use Tax Act, with
14no less than 1% and no more than 10% biodiesel is imposed at
15the rate of 1.25%, then the tax imposed by this Act applies to
16100% of the proceeds of sales of biodiesel blends with no less
17than 1% and no more than 10% biodiesel made during that time.
18    With respect to 100% biodiesel, as defined in the Use Tax
19Act, and biodiesel blends, as defined in the Use Tax Act, with
20more than 10% but no more than 99% biodiesel, the tax imposed
21by this Act does not apply to the proceeds of sales made on or
22after July 1, 2003 and on or before December 31, 2023 but
23applies to 100% of the proceeds of sales made thereafter.
24    With respect to food for human consumption that is to be
25consumed off the premises where it is sold (other than
26alcoholic beverages, soft drinks, and food that has been

 

 

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

 

 

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

 

 

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1includes, but is not limited to, soaps and cleaning solutions,
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3lotions and screens, unless those products are available by
4prescription only, regardless of whether the products meet the
5definition of "over-the-counter-drugs". For the purposes of
6this paragraph, "over-the-counter-drug" means a drug for human
7use that contains a label that identifies the product as a drug
8as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
9label includes:
10        (A) A "Drug Facts" panel; or
11        (B) A statement of the "active ingredient(s)" with a
12    list of those ingredients contained in the compound,
13    substance or preparation.
14    Beginning on the effective date of this amendatory Act of
15the 98th General Assembly, "prescription and nonprescription
16medicines and drugs" includes medical cannabis purchased from a
17registered dispensing organization under the Compassionate Use
18of Medical Cannabis Pilot Program Act.
19    Beginning July 1, 2018, in addition to all other rates of
20tax imposed under this Act, a surcharge of 1% is imposed on the
21selling price of firearm ammunition. "Firearm ammunition" has
22the meaning given to that term under Section 31A-0.1 of the
23Criminal Code of 2012.
24(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
25100-22, eff. 7-6-17.)
 

 

 

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1    (35 ILCS 120/3)  (from Ch. 120, par. 442)
2    (Text of Section before amendment by P.A. 100-363)
3    Sec. 3. Except as provided in this Section, on or before
4the twentieth day of each calendar month, every person engaged
5in the business of selling tangible personal property at retail
6in this State during the preceding calendar month shall file a
7return with the Department, stating:
8        1. The name of the seller;
9        2. His residence address and the address of his
10    principal place of business and the address of the
11    principal place of business (if that is a different
12    address) from which he engages in the business of selling
13    tangible personal property at retail in this State;
14        3. Total amount of receipts received by him during the
15    preceding calendar month or quarter, as the case may be,
16    from sales of tangible personal property, and from services
17    furnished, by him during such preceding calendar month or
18    quarter;
19        4. Total amount received by him during the preceding
20    calendar month or quarter on charge and time sales of
21    tangible personal property, and from services furnished,
22    by him prior to the month or quarter for which the return
23    is filed;
24        5. Deductions allowed by law;
25        6. Gross receipts which were received by him during the
26    preceding calendar month or quarter and upon the basis of

 

 

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1    which the tax is imposed;
2        7. The amount of credit provided in Section 2d of this
3    Act;
4        8. The amount of tax due;
5        9. The signature of the taxpayer; and
6        10. Such other reasonable information as the
7    Department may require.
8    On and after January 1, 2018, except for returns for motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State, with respect to
11retailers whose annual gross receipts average $20,000 or more,
12all returns required to be filed pursuant to this Act shall be
13filed electronically. Retailers who demonstrate that they do
14not have access to the Internet or demonstrate hardship in
15filing electronically may petition the Department to waive the
16electronic filing requirement.
17    If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21    Each return shall be accompanied by the statement of
22prepaid tax issued pursuant to Section 2e for which credit is
23claimed.
24    Prior to October 1, 2003, and on and after September 1,
252004 a retailer may accept a Manufacturer's Purchase Credit
26certification from a purchaser in satisfaction of Use Tax as

 

 

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1provided in Section 3-85 of the Use Tax Act if the purchaser
2provides the appropriate documentation as required by Section
33-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4certification, accepted by a retailer prior to October 1, 2003
5and on and after September 1, 2004 as provided in Section 3-85
6of the Use Tax Act, may be used by that retailer to satisfy
7Retailers' Occupation Tax liability in the amount claimed in
8the certification, not to exceed 6.25% of the receipts subject
9to tax from a qualifying purchase. A Manufacturer's Purchase
10Credit reported on any original or amended return filed under
11this Act after October 20, 2003 for reporting periods prior to
12September 1, 2004 shall be disallowed. Manufacturer's
13Purchaser Credit reported on annual returns due on or after
14January 1, 2005 will be disallowed for periods prior to
15September 1, 2004. No Manufacturer's Purchase Credit may be
16used after September 30, 2003 through August 31, 2004 to
17satisfy any tax liability imposed under this Act, including any
18audit liability.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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

 

 

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

 

 

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1this paragraph, the term "electronic means" includes, but is
2not limited to, the use of a secure Internet website, e-mail,
3or facsimile.
4    If a total amount of less than $1 is payable, refundable or
5creditable, such amount shall be disregarded if it is less than
650 cents and shall be increased to $1 if it is 50 cents or more.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1995, a taxpayer who has
14an average monthly tax liability of $50,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 2000, a taxpayer who has
17an annual tax liability of $200,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. The term "annual tax liability" shall be the
20sum of the taxpayer's liabilities under this Act, and under all
21other State and local occupation and use tax laws administered
22by the Department, for the immediately preceding calendar year.
23The term "average monthly tax liability" shall be the sum of
24the taxpayer's liabilities under this Act, and under all other
25State and local occupation and use tax laws administered by the
26Department, for the immediately preceding calendar year

 

 

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1divided by 12. Beginning on October 1, 2002, a taxpayer who has
2a tax liability in the amount set forth in subsection (b) of
3Section 2505-210 of the Department of Revenue Law shall make
4all payments required by rules of the Department by electronic
5funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make payments
8by electronic funds transfer. All taxpayers required to make
9payments by electronic funds transfer shall make those payments
10for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those payments
17in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    Any amount which is required to be shown or reported on any
22return or other document under this Act shall, if such amount
23is not a whole-dollar amount, be increased to the nearest
24whole-dollar amount in any case where the fractional part of a
25dollar is 50 cents or more, and decreased to the nearest
26whole-dollar amount where the fractional part of a dollar is

 

 

HB4970- 157 -LRB100 17726 AXK 32899 b

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1such retailer files his periodic return. The discount allowed
2under this Section is allowed only for returns that are filed
3in the manner required by this Act. The Department may disallow
4the discount for retailers whose certificate of registration is
5revoked at the time the return is filed, but only if the
6Department's decision to revoke the certificate of
7registration has become final.
8    Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Use Tax
10Act, the Service Occupation Tax Act, and the Service Use Tax
11Act, excluding any liability for prepaid sales tax to be
12remitted in accordance with Section 2d of this Act, was $10,000
13or more during the preceding 4 complete calendar quarters, he
14shall file a return with the Department each month by the 20th
15day of the month next following the month during which such tax
16liability is incurred and shall make payments to the Department
17on or before the 7th, 15th, 22nd and last day of the month
18during which such liability is incurred. On and after October
191, 2000, if the taxpayer's average monthly tax liability to the
20Department under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Service Use Tax Act, excluding any
22liability for prepaid sales tax to be remitted in accordance
23with Section 2d of this Act, was $20,000 or more during the
24preceding 4 complete calendar quarters, he shall file a return
25with the Department each month by the 20th day of the month
26next following the month during which such tax liability is

 

 

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

 

 

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1such tax liability is incurred begins on or after January 1,
21989, and prior to January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year or 100% of the taxpayer's
6actual liability for the quarter monthly reporting period. The
7amount of such quarter monthly payments shall be credited
8against the final tax liability of the taxpayer's return for
9that month. Before October 1, 2000, once applicable, the
10requirement of the making of quarter monthly payments to the
11Department by taxpayers having an average monthly tax liability
12of $10,000 or more as determined in the manner provided above
13shall continue until such taxpayer's average monthly liability
14to the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

 

 

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

 

 

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1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5    The provisions of this paragraph apply before October 1,
62001. Without regard to whether a taxpayer is required to make
7quarter monthly payments as specified above, any taxpayer who
8is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes which average in
10excess of $25,000 per month during the preceding 2 complete
11calendar quarters, shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which such liability is incurred. If the month
15during which such tax liability is incurred began prior to
16September 1, 1985 (the effective date of Public Act 84-221),
17each payment shall be in an amount not less than 22.5% of the
18taxpayer's actual liability under Section 2d. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1986, each payment shall be in an amount equal to
2122.5% of the taxpayer's actual liability for the month or 27.5%
22of the taxpayer's liability for the same calendar month of the
23preceding calendar year. If the month during which such tax
24liability is incurred begins on or after January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

 

 

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1liability for the same calendar month of the preceding year.
2The amount of such quarter monthly payments shall be credited
3against the final tax liability of the taxpayer's return for
4that month filed under this Section or Section 2f, as the case
5may be. Once applicable, the requirement of the making of
6quarter monthly payments to the Department pursuant to this
7paragraph shall continue until such taxpayer's average monthly
8prepaid tax collections during the preceding 2 complete
9calendar quarters is $25,000 or less. If any such quarter
10monthly payment is not paid at the time or in the amount
11required, the taxpayer shall be liable for penalties and
12interest on such difference, except insofar as the taxpayer has
13previously made payments for that month in excess of the
14minimum payments previously due.
15    The provisions of this paragraph apply on and after October
161, 2001. Without regard to whether a taxpayer is required to
17make quarter monthly payments as specified above, any taxpayer
18who is required by Section 2d of this Act to collect and remit
19prepaid taxes and has collected prepaid taxes that average in
20excess of $20,000 per month during the preceding 4 complete
21calendar quarters shall file a return with the Department as
22required by Section 2f and shall make payments to the
23Department on or before the 7th, 15th, 22nd and last day of the
24month during which the liability is incurred. Each payment
25shall be in an amount equal to 22.5% of the taxpayer's actual
26liability for the month or 25% of the taxpayer's liability for

 

 

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

 

 

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1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department. If no such request is made, the
4taxpayer may credit such excess payment against tax liability
5subsequently to be remitted to the Department under this Act,
6the Use Tax Act, the Service Occupation Tax Act or the Service
7Use Tax Act, in accordance with reasonable rules and
8regulations prescribed by the Department. If the Department
9subsequently determined that all or any part of the credit
10taken was not actually due to the taxpayer, the taxpayer's 2.1%
11and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
12of the difference between the credit taken and that actually
13due, and that taxpayer shall be liable for penalties and
14interest on such difference.
15    If a retailer of motor fuel is entitled to a credit under
16Section 2d of this Act which exceeds the taxpayer's liability
17to the Department under this Act for the month which the
18taxpayer is filing a return, the Department shall issue the
19taxpayer a credit memorandum for the excess.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund, a special fund in the
22State treasury which is hereby created, the net revenue
23realized for the preceding month from the 1% tax on sales of
24food for human consumption which is to be consumed off the
25premises where it is sold (other than alcoholic beverages, soft
26drinks and food which has been prepared for immediate

 

 

HB4970- 172 -LRB100 17726 AXK 32899 b

1consumption) and prescription and nonprescription medicines,
2drugs, medical appliances, products classified as Class III
3medical devices by the United States Food and Drug
4Administration that are used for cancer treatment pursuant to a
5prescription, as well as any accessories and components related
6to those devices, and insulin, urine testing materials,
7syringes and needles used by diabetics.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund, a special
10fund in the State treasury which is hereby created, 4% of the
11net revenue realized for the preceding month from the 6.25%
12general rate.
13    Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol. Beginning
17September 1, 2010, each month the Department shall pay into the
18County and Mass Transit District Fund 20% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of sales tax holiday items.
21    Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund 16% of the net revenue
23realized for the preceding month from the 6.25% general rate on
24the selling price of tangible personal property.
25    Beginning August 1, 2000, each month the Department shall
26pay into the Local Government Tax Fund 80% of the net revenue

 

 

HB4970- 173 -LRB100 17726 AXK 32899 b

1realized for the preceding month from the 1.25% rate on the
2selling price of motor fuel and gasohol. Beginning September 1,
32010, each month the Department shall pay into the Local
4Government Tax Fund 80% of the net revenue realized for the
5preceding month from the 1.25% rate on the selling price of
6sales tax holiday items.
7    Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14    Beginning July 1, 2011, each month the Department shall pay
15into the Clean Air Act Permit Fund 80% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of sorbents used in Illinois in the process
18of sorbent injection as used to comply with the Environmental
19Protection Act or the federal Clean Air Act, but the total
20payment into the Clean Air Act Permit Fund under this Act and
21the Use Tax Act shall not exceed $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 Use Tax Act, the Service Use Tax
25Act, and the Service Occupation Tax Act an amount equal to the
26average monthly deficit in the Underground Storage Tank Fund

 

 

HB4970- 174 -LRB100 17726 AXK 32899 b

1during the prior year, as certified annually by the Illinois
2Environmental Protection Agency, but the total payment into the
3Underground Storage Tank Fund under this Act, the Use Tax Act,
4the Service Use Tax Act, and the Service Occupation Tax Act
5shall not exceed $18,000,000 in any State fiscal year. As used
6in this paragraph, the "average monthly deficit" shall be equal
7to the difference between the average monthly claims for
8payment by the fund and the average monthly revenues deposited
9into the fund, excluding payments made pursuant to this
10paragraph.
11    Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, the Service
13Use Tax Act, the Service Occupation Tax Act, and this Act, each
14month the Department shall deposit $500,000 into the State
15Crime Laboratory Fund.
16    Beginning July 1, 2018, the Department shall pay into the
17Trauma Response Fund 100% of the net revenue realized for the
18preceding month from the 1% surcharge on the selling price of
19firearm ammunition.
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

 

 

HB4970- 175 -LRB100 17726 AXK 32899 b

1to be paid into the Build Illinois Fund pursuant to this Act,
2Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3Act, and Section 9 of the Service Occupation Tax Act, such Acts
4being hereinafter called the "Tax Acts" and such aggregate of
52.2% or 3.8%, as the case may be, of moneys being hereinafter
6called the "Tax Act Amount", and (2) the amount transferred to
7the Build Illinois Fund from the State and Local Sales Tax
8Reform Fund shall be less than the Annual Specified Amount (as
9hereinafter defined), an amount equal to the difference shall
10be immediately paid into the Build Illinois Fund from other
11moneys received by the Department pursuant to the Tax Acts; the
12"Annual Specified Amount" means the amounts specified below for
13fiscal years 1986 through 1993:
14Fiscal YearAnnual Specified Amount
151986$54,800,000
161987$76,650,000
171988$80,480,000
181989$88,510,000
191990$115,330,000
201991$145,470,000
211992$182,730,000
221993$206,520,000;
23and means the Certified Annual Debt Service Requirement (as
24defined in Section 13 of the Build Illinois Bond Act) or the
25Tax Act Amount, whichever is greater, for fiscal year 1994 and
26each fiscal year thereafter; and further provided, that if on

 

 

HB4970- 176 -LRB100 17726 AXK 32899 b

1the last business day of any month the sum of (1) the Tax Act
2Amount required to be deposited into the Build Illinois Bond
3Account in the Build Illinois Fund during such month and (2)
4the amount transferred to the Build Illinois Fund from the
5State and Local Sales Tax Reform Fund shall have been less than
61/12 of the Annual Specified Amount, 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 in no event shall the
10payments required under the preceding proviso result in
11aggregate payments into the Build Illinois Fund pursuant to
12this clause (b) for any fiscal year in excess of the greater of
13(i) the Tax Act Amount or (ii) the Annual Specified Amount for
14such fiscal year. The amounts payable into the Build Illinois
15Fund under clause (b) of the first sentence in this paragraph
16shall be payable only until such time as the aggregate amount
17on deposit under each trust indenture securing Bonds issued and
18outstanding pursuant to the Build Illinois Bond Act is
19sufficient, taking into account any future investment income,
20to fully provide, in accordance with such indenture, for the
21defeasance of or the payment of the principal of, premium, if
22any, and interest on the Bonds secured by such indenture and on
23any Bonds expected to be issued thereafter and all fees and
24costs payable with respect thereto, all as certified by the
25Director of the Bureau of the Budget (now Governor's Office of
26Management and Budget). If on the last business day of any

 

 

HB4970- 177 -LRB100 17726 AXK 32899 b

1month in which Bonds are outstanding pursuant to the Build
2Illinois Bond Act, the aggregate of moneys deposited in the
3Build Illinois Bond Account in the Build Illinois Fund in such
4month shall be less than the amount required to be transferred
5in such month from the Build Illinois Bond Account to the Build
6Illinois Bond Retirement and Interest Fund pursuant to Section
713 of the Build Illinois Bond Act, an amount equal to such
8deficiency shall be immediately paid from other moneys received
9by the Department pursuant to the Tax Acts to the Build
10Illinois Fund; provided, however, that any amounts paid to the
11Build Illinois Fund in any fiscal year pursuant to this
12sentence shall be deemed to constitute payments pursuant to
13clause (b) of the first sentence of this paragraph and shall
14reduce the amount otherwise payable for such fiscal year
15pursuant to that clause (b). The moneys received by the
16Department pursuant to this Act and required to be deposited
17into the Build Illinois Fund are subject to the pledge, claim
18and charge set forth in Section 12 of the Build Illinois Bond
19Act.
20    Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of sums designated as "Total Deposit", shall be

 

 

HB4970- 178 -LRB100 17726 AXK 32899 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000

 

 

HB4970- 179 -LRB100 17726 AXK 32899 b

12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021246,000,000
112022260,000,000
122023275,000,000
132024 275,000,000
142025 275,000,000
152026 279,000,000
162027 292,000,000
172028 307,000,000
182029 322,000,000
192030 338,000,000
202031 350,000,000
212032 350,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

HB4970- 180 -LRB100 17726 AXK 32899 b

1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4    Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total Deposit",
16has been deposited.
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 July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois Tax
22Increment Fund 0.27% of 80% of the net revenue realized for the
23preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

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1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a 25-year
4period, the Department shall each month pay into the Energy
5Infrastructure Fund 80% of the net revenue realized from the
66.25% general rate on the selling price of Illinois-mined coal
7that was sold to an eligible business. For purposes of this
8paragraph, the term "eligible business" means a new electric
9generating facility certified pursuant to Section 605-332 of
10the Department of Commerce and Economic Opportunity Law of the
11Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois Fund,
13the McCormick Place Expansion Project Fund, the Illinois Tax
14Increment Fund, and the Energy Infrastructure Fund pursuant to
15the preceding paragraphs or in any amendments to this Section
16hereafter enacted, beginning on the first day of the first
17calendar month to occur on or after August 26, 2014 (the
18effective date of Public Act 98-1098), each month, from the
19collections made under Section 9 of the Use Tax Act, Section 9
20of the Service Use Tax Act, Section 9 of the Service Occupation
21Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
22the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year by

 

 

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1the Audit Bureau of the Department under the Use Tax Act, the
2Service Use Tax Act, the Service Occupation Tax Act, the
3Retailers' Occupation Tax Act, and associated local occupation
4and use taxes administered by the Department.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, 75% thereof shall be paid into the State
7Treasury and 25% shall be reserved in a special account and
8used only for the transfer to the Common School Fund as part of
9the monthly transfer from the General Revenue Fund in
10accordance with Section 8a of the State Finance Act.
11    The Department may, upon separate written notice to a
12taxpayer, require the taxpayer to prepare and file with the
13Department on a form prescribed by the Department within not
14less than 60 days after receipt of the notice an annual
15information return for the tax year specified in the notice.
16Such annual return to the Department shall include a statement
17of gross receipts as shown by the retailer's last Federal
18income tax return. If the total receipts of the business as
19reported in the Federal income tax return do not agree with the
20gross receipts reported to the Department of Revenue for the
21same period, the retailer shall attach to his annual return a
22schedule showing a reconciliation of the 2 amounts and the
23reasons for the difference. The retailer's annual return to the
24Department shall also disclose the cost of goods sold by the
25retailer during the year covered by such return, opening and
26closing inventories of such goods for such year, costs of goods

 

 

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

 

 

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

 

 

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

 

 

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1that a substantial number of concessionaires or other sellers
2who are not residents of Illinois will be engaging in the
3business of selling tangible personal property at retail at the
4exhibition or event, or other evidence of a significant risk of
5loss of revenue to the State. The Department shall notify
6concessionaires and other sellers affected by the imposition of
7this requirement. In the absence of notification by the
8Department, the concessionaires and other sellers shall file
9their returns as otherwise required in this Section.
10(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1199-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
12    (Text of Section after amendment by P.A. 100-363)
13    Sec. 3. Except as provided in this Section, on or before
14the twentieth day of each calendar month, every person engaged
15in the business of selling tangible personal property at retail
16in this State during the preceding calendar month shall file a
17return with the Department, stating:
18        1. The name of the seller;
19        2. His residence address and the address of his
20    principal place of business and the address of the
21    principal place of business (if that is a different
22    address) from which he engages in the business of selling
23    tangible personal property at retail in this State;
24        3. Total amount of receipts received by him during the
25    preceding calendar month or quarter, as the case may be,

 

 

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1    from sales of tangible personal property, and from services
2    furnished, by him during such preceding calendar month or
3    quarter;
4        4. Total amount received by him during the preceding
5    calendar month or quarter on charge and time sales of
6    tangible personal property, and from services furnished,
7    by him prior to the month or quarter for which the return
8    is filed;
9        5. Deductions allowed by law;
10        6. Gross receipts which were received by him during the
11    preceding calendar month or quarter and upon the basis of
12    which the tax is imposed;
13        7. The amount of credit provided in Section 2d of this
14    Act;
15        8. The amount of tax due;
16        9. The signature of the taxpayer; and
17        10. Such other reasonable information as the
18    Department may require.
19    On and after January 1, 2018, except for returns for motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State, with respect to
22retailers whose annual gross receipts average $20,000 or more,
23all returns required to be filed pursuant to this Act shall be
24filed electronically. Retailers who demonstrate that they do
25not have access to the Internet or demonstrate hardship in
26filing electronically may petition the Department to waive the

 

 

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1electronic filing requirement.
2    If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6    Each return shall be accompanied by the statement of
7prepaid tax issued pursuant to Section 2e for which credit is
8claimed.
9    Prior to October 1, 2003, and on and after September 1,
102004 a retailer may accept a Manufacturer's Purchase Credit
11certification from a purchaser in satisfaction of Use Tax as
12provided in Section 3-85 of the Use Tax Act if the purchaser
13provides the appropriate documentation as required by Section
143-85 of the Use Tax Act. A Manufacturer's Purchase Credit
15certification, accepted by a retailer prior to October 1, 2003
16and on and after September 1, 2004 as provided in Section 3-85
17of the Use Tax Act, may be used by that retailer to satisfy
18Retailers' Occupation Tax liability in the amount claimed in
19the certification, not to exceed 6.25% of the receipts subject
20to tax from a qualifying purchase. A Manufacturer's Purchase
21Credit reported on any original or amended return filed under
22this Act after October 20, 2003 for reporting periods prior to
23September 1, 2004 shall be disallowed. Manufacturer's
24Purchaser Credit reported on annual returns due on or after
25January 1, 2005 will be disallowed for periods prior to
26September 1, 2004. No Manufacturer's Purchase Credit may be

 

 

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1used after September 30, 2003 through August 31, 2004 to
2satisfy any tax liability imposed under this Act, including any
3audit liability.
4    The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11        1. The name of the seller;
12        2. The address of the principal place of business from
13    which he engages in the business of selling tangible
14    personal property at retail in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month from sales of tangible
17    personal property by him during such preceding calendar
18    month, including receipts from charge and time sales, but
19    less all deductions allowed by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due; and
23        6. Such other reasonable information as the Department
24    may require.
25    Beginning on October 1, 2003, any person who is not a
26licensed distributor, importing distributor, or manufacturer,

 

 

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

 

 

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1containing a cumulative total of that distributor's, importing
2distributor's, or manufacturer's total sales of alcoholic
3liquor to that retailer no later than the 10th day of the month
4for the preceding month during which the transaction occurred.
5The distributor, importing distributor, or manufacturer shall
6notify the retailer as to the method by which the distributor,
7importing distributor, or manufacturer will provide the sales
8information. If the retailer is unable to receive the sales
9information by electronic means, the distributor, importing
10distributor, or manufacturer shall furnish the sales
11information by personal delivery or by mail. For purposes of
12this paragraph, the term "electronic means" includes, but is
13not limited to, the use of a secure Internet website, e-mail,
14or facsimile.
15    If a total amount of less than $1 is payable, refundable or
16creditable, such amount shall be disregarded if it is less than
1750 cents and shall be increased to $1 if it is 50 cents or more.
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" shall be the sum of
9the taxpayer'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    Any amount which is required to be shown or reported on any
7return or other document under this Act shall, if such amount
8is not a whole-dollar amount, be increased to the nearest
9whole-dollar amount in any case where the fractional part of a
10dollar is 50 cents or more, and decreased to the nearest
11whole-dollar amount where the fractional part of a dollar is
12less than 50 cents.
13    If the retailer is otherwise required to file a monthly
14return and if the retailer's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February and March of a given year
18being due by April 20 of such year; with the return for April,
19May and June of a given year being due by July 20 of such year;
20with the return for July, August and September of a given year
21being due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the retailer is otherwise required to file a monthly or
25quarterly return and if the retailer's average monthly tax
26liability with the Department does not exceed $50, the

 

 

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1Department may authorize his returns to be filed on an annual
2basis, with the return for a given year being due by January 20
3of the following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a retailer may file his return, in the
9case of any retailer who ceases to engage in a kind of business
10which makes him responsible for filing returns under this Act,
11such retailer shall file a final return under this Act with the
12Department not more than one month after discontinuing such
13business.
14    Where the same person has more than one business registered
15with the Department under separate registrations under this
16Act, such person may not file each return that is due as a
17single return covering all such registered businesses, but
18shall file separate returns for each such registered business.
19    In addition, with respect to motor vehicles, watercraft,
20aircraft, and trailers that are required to be registered with
21an agency of this State, every retailer selling this kind of
22tangible personal property shall file, with the Department,
23upon a form to be prescribed and supplied by the Department, a
24separate return for each such item of tangible personal
25property which the retailer sells, except that if, in the same
26transaction, (i) a retailer of aircraft, watercraft, motor

 

 

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1vehicles or trailers transfers more than one aircraft,
2watercraft, motor vehicle or trailer to another aircraft,
3watercraft, motor vehicle retailer or trailer retailer for the
4purpose of resale or (ii) a retailer of aircraft, watercraft,
5motor vehicles, or trailers transfers more than one aircraft,
6watercraft, motor vehicle, or trailer to a purchaser for use as
7a qualifying rolling stock as provided in Section 2-5 of this
8Act, then that seller may report the transfer of all aircraft,
9watercraft, motor vehicles or trailers involved in that
10transaction to the Department on the same uniform
11invoice-transaction reporting return form. For purposes of
12this Section, "watercraft" means a Class 2, Class 3, or Class 4
13watercraft as defined in Section 3-2 of the Boat Registration
14and Safety Act, a personal watercraft, or any boat equipped
15with an inboard motor.
16    Any retailer who sells only motor vehicles, watercraft,
17aircraft, or trailers that are required to be registered with
18an agency of this State, so that all retailers' occupation tax
19liability is required to be reported, and is reported, on such
20transaction reporting returns and who is not otherwise required
21to file monthly or quarterly returns, need not file monthly or
22quarterly returns. However, those retailers shall be required
23to file returns on an annual basis.
24    The transaction reporting return, in the case of motor
25vehicles or trailers that are required to be registered with an
26agency of this State, shall be the same document as the Uniform

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
2on and after January 1, 1990, or $5 per calendar year,
3whichever is greater, which is allowed to reimburse the
4retailer for the expenses incurred in keeping records,
5preparing and filing returns, remitting the tax and supplying
6data to the Department on request. Any prepayment made pursuant
7to Section 2d of this Act shall be included in the amount on
8which such 2.1% or 1.75% discount is computed. In the case of
9retailers who report and pay the tax on a transaction by
10transaction basis, as provided in this Section, such discount
11shall be taken with each such tax remittance instead of when
12such retailer files his periodic return. The discount allowed
13under this Section is allowed only for returns that are filed
14in the manner required by this Act. The Department may disallow
15the discount for retailers whose certificate of registration is
16revoked at the time the return is filed, but only if the
17Department's decision to revoke the certificate of
18registration has become final.
19    Before October 1, 2000, if the taxpayer's average monthly
20tax liability to the Department under this Act, the Use Tax
21Act, the Service Occupation Tax Act, and the Service Use Tax
22Act, excluding any liability for prepaid sales tax to be
23remitted in accordance with Section 2d of this Act, was $10,000
24or more during the preceding 4 complete calendar quarters, he
25shall file a return with the Department each month by the 20th
26day of the month next following the month during which such tax

 

 

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1liability is incurred and shall make payments to the Department
2on or before the 7th, 15th, 22nd and last day of the month
3during which such liability is incurred. On and after October
41, 2000, if the taxpayer's average monthly tax liability to the
5Department under this Act, the Use Tax Act, the Service
6Occupation Tax Act, and the Service Use Tax Act, excluding any
7liability for prepaid sales tax to be remitted in accordance
8with Section 2d of this Act, was $20,000 or more during the
9preceding 4 complete calendar quarters, he shall file a return
10with the Department each month by the 20th day of the month
11next following the month during which such tax liability is
12incurred and shall make payment to the Department on or before
13the 7th, 15th, 22nd and last day of the month during which such
14liability is incurred. If the month during which such tax
15liability is incurred began prior to January 1, 1985, each
16payment shall be in an amount equal to 1/4 of the taxpayer's
17actual liability for the month or an amount set by the
18Department not to exceed 1/4 of the average monthly liability
19of the taxpayer to the Department for the preceding 4 complete
20calendar quarters (excluding the month of highest liability and
21the month of lowest liability in such 4 quarter period). If the
22month during which such tax liability is incurred begins on or
23after January 1, 1985 and prior to January 1, 1987, each
24payment shall be in an amount equal to 22.5% of the taxpayer's
25actual liability for the month or 27.5% of the taxpayer's
26liability for the same calendar month of the preceding year. If

 

 

HB4970- 202 -LRB100 17726 AXK 32899 b

1the month during which such tax liability is incurred begins on
2or after January 1, 1987 and prior to January 1, 1988, each
3payment shall be in an amount equal to 22.5% of the taxpayer's
4actual liability for the month or 26.25% of the taxpayer's
5liability for the same calendar month of the preceding year. If
6the month during which such tax liability is incurred begins on
7or after January 1, 1988, and prior to January 1, 1989, or
8begins on or after January 1, 1996, each payment shall be in an
9amount equal to 22.5% of the taxpayer's actual liability for
10the month or 25% of the taxpayer's liability for the same
11calendar month of the preceding year. If the month during which
12such tax liability is incurred begins on or after January 1,
131989, and prior to January 1, 1996, each payment shall be in an
14amount equal to 22.5% of the taxpayer's actual liability for
15the month or 25% of the taxpayer's liability for the same
16calendar month of the preceding year or 100% of the taxpayer's
17actual liability for the quarter monthly reporting period. The
18amount of such quarter monthly payments shall be credited
19against the final tax liability of the taxpayer's return for
20that month. Before October 1, 2000, once applicable, the
21requirement of the making of quarter monthly payments to the
22Department by taxpayers having an average monthly tax liability
23of $10,000 or more as determined in the manner provided above
24shall continue until such taxpayer's average monthly liability
25to the Department during the preceding 4 complete calendar
26quarters (excluding the month of highest liability and the

 

 

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

 

 

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1change in such taxpayer's reporting status. The Department
2shall change such taxpayer's reporting status unless it finds
3that such change is seasonal in nature and not likely to be
4long term. If any such quarter monthly payment is not paid at
5the time or in the amount required by this Section, then the
6taxpayer shall be liable for penalties and interest on the
7difference between the minimum amount due as a payment and the
8amount of such quarter monthly payment actually and timely
9paid, except insofar as the taxpayer has previously made
10payments for that month to the Department in excess of the
11minimum payments previously due as provided in this Section.
12The Department shall make reasonable rules and regulations to
13govern the quarter monthly payment amount and quarter monthly
14payment dates for taxpayers who file on other than a calendar
15monthly basis.
16    The provisions of this paragraph apply before October 1,
172001. Without regard to whether a taxpayer is required to make
18quarter monthly payments as specified above, any taxpayer who
19is required by Section 2d of this Act to collect and remit
20prepaid taxes and has collected prepaid taxes which average in
21excess of $25,000 per month during the preceding 2 complete
22calendar quarters, shall file a return with the Department as
23required by Section 2f and shall make payments to the
24Department on or before the 7th, 15th, 22nd and last day of the
25month during which such liability is incurred. If the month
26during which such tax liability is incurred began prior to

 

 

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1September 1, 1985 (the effective date of Public Act 84-221),
2each payment shall be in an amount not less than 22.5% of the
3taxpayer's actual liability under Section 2d. If the month
4during which such tax liability is incurred begins on or after
5January 1, 1986, each payment shall be in an amount equal to
622.5% of the taxpayer's actual liability for the month or 27.5%
7of the taxpayer's liability for the same calendar month of the
8preceding calendar year. If the month during which such tax
9liability is incurred begins on or after January 1, 1987, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year.
13The amount of such quarter monthly payments shall be credited
14against the final tax liability of the taxpayer's return for
15that month filed under this Section or Section 2f, as the case
16may be. Once applicable, the requirement of the making of
17quarter monthly payments to the Department pursuant to this
18paragraph shall continue until such taxpayer's average monthly
19prepaid tax collections during the preceding 2 complete
20calendar quarters is $25,000 or less. If any such quarter
21monthly payment is not paid at the time or in the amount
22required, the taxpayer shall be liable for penalties and
23interest on such difference, except insofar as the taxpayer has
24previously made payments for that month in excess of the
25minimum payments previously due.
26    The provisions of this paragraph apply on and after October

 

 

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

 

 

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

 

 

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1Section 2d of this Act which exceeds the taxpayer's liability
2to the Department under this Act for the month which the
3taxpayer is filing a return, the Department shall issue the
4taxpayer a credit memorandum for the excess.
5    Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund, a special fund in the
7State treasury which is hereby created, the net revenue
8realized for the preceding month from the 1% tax on sales of
9food for human consumption which is to be consumed off the
10premises where it is sold (other than alcoholic beverages, soft
11drinks and food which has been prepared for immediate
12consumption) and prescription and nonprescription medicines,
13drugs, medical appliances, products classified as Class III
14medical devices by the United States Food and Drug
15Administration that are used for cancer treatment pursuant to a
16prescription, as well as any accessories and components related
17to those devices, and insulin, urine testing materials,
18syringes and needles used by diabetics.
19    Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund, a special
21fund in the State treasury which is hereby created, 4% of the
22net revenue realized for the preceding month from the 6.25%
23general rate.
24    Beginning August 1, 2000, each month the Department shall
25pay into the County and Mass Transit District Fund 20% of the
26net revenue realized for the preceding month from the 1.25%

 

 

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1rate on the selling price of motor fuel and gasohol. Beginning
2September 1, 2010, each month the Department shall pay into the
3County and Mass Transit District Fund 20% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of sales tax holiday items.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the net revenue
8realized for the preceding month from the 6.25% general rate on
9the selling price of tangible personal property.
10    Beginning August 1, 2000, each month the Department shall
11pay into the Local Government Tax Fund 80% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of motor fuel and gasohol. Beginning September 1,
142010, each month the Department shall pay into the Local
15Government Tax Fund 80% of the net revenue realized for the
16preceding month from the 1.25% rate on the selling price of
17sales tax holiday items.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2011, each month the Department shall pay
26into the Clean Air Act Permit Fund 80% of the net revenue

 

 

HB4970- 210 -LRB100 17726 AXK 32899 b

1realized for the preceding month from the 6.25% general rate on
2the selling price of sorbents used in Illinois in the process
3of sorbent injection as used to comply with the Environmental
4Protection Act or the federal Clean Air Act, but the total
5payment into the Clean Air Act Permit Fund under this Act and
6the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
7    Beginning July 1, 2013, each month the Department shall pay
8into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service Use Tax
10Act, and the Service Occupation Tax Act an amount equal to the
11average monthly deficit in the Underground Storage Tank Fund
12during the prior year, as certified annually by the Illinois
13Environmental Protection Agency, but the total payment into the
14Underground Storage Tank Fund under this Act, the Use Tax Act,
15the Service Use Tax Act, and the Service Occupation Tax Act
16shall not exceed $18,000,000 in any State fiscal year. As used
17in this paragraph, the "average monthly deficit" shall be equal
18to the difference between the average monthly claims for
19payment by the fund and the average monthly revenues deposited
20into the fund, excluding payments made pursuant to this
21paragraph.
22    Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under the Use Tax Act, the Service
24Use Tax Act, the Service Occupation Tax Act, and this Act, each
25month the Department shall deposit $500,000 into the State
26Crime Laboratory Fund.

 

 

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1    Beginning July 1, 2018, the Department shall pay into the
2Trauma Response Fund 100% of the net revenue realized for the
3preceding month from the 1% surcharge on the selling price of
4firearm ammunition.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, (a) 1.75% thereof shall be paid into the
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8and after July 1, 1989, 3.8% thereof shall be paid into the
9Build Illinois Fund; provided, however, that if in any fiscal
10year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11may be, of the moneys received by the Department and required
12to be paid into the Build Illinois Fund pursuant to this Act,
13Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
14Act, and Section 9 of the Service Occupation Tax Act, such Acts
15being hereinafter called the "Tax Acts" and such aggregate of
162.2% or 3.8%, as the case may be, of moneys being hereinafter
17called the "Tax Act Amount", and (2) the amount transferred to
18the Build Illinois Fund from the State and Local Sales Tax
19Reform Fund shall be less than the Annual Specified Amount (as
20hereinafter defined), an amount equal to the difference shall
21be immediately paid into the Build Illinois Fund from other
22moneys received by the Department pursuant to the Tax Acts; the
23"Annual Specified Amount" means the amounts specified below for
24fiscal years 1986 through 1993:
25Fiscal YearAnnual Specified Amount
261986$54,800,000

 

 

HB4970- 212 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 213 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 214 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 215 -LRB100 17726 AXK 32899 b

12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021246,000,000
222022260,000,000
232023275,000,000
242024 275,000,000
252025 275,000,000
262026 279,000,000

 

 

HB4970- 216 -LRB100 17726 AXK 32899 b

12027 292,000,000
22028 307,000,000
32029 322,000,000
42030 338,000,000
52031 350,000,000
62032 350,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15    Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total Deposit",

 

 

HB4970- 217 -LRB100 17726 AXK 32899 b

1has been deposited.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

 

 

HB4970- 218 -LRB100 17726 AXK 32899 b

1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after August 26, 2014 (the
3effective date of Public Act 98-1098), each month, from the
4collections made under Section 9 of the Use Tax Act, Section 9
5of the Service Use Tax Act, Section 9 of the Service Occupation
6Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
7the Department shall pay into the Tax Compliance and
8Administration Fund, to be used, subject to appropriation, to
9fund additional auditors and compliance personnel at the
10Department of Revenue, an amount equal to 1/12 of 5% of 80% of
11the cash receipts collected during the preceding fiscal year by
12the Audit Bureau of the Department under the Use Tax Act, the
13Service Use Tax Act, the Service Occupation Tax Act, the
14Retailers' Occupation Tax Act, and associated local occupation
15and use taxes administered by the Department.
16    Subject to payments of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
19Compliance and Administration Fund as provided in this Section,
20beginning on July 1, 2018 the Department shall pay each month
21into the Downstate Public Transportation Fund the moneys
22required to be so paid under Section 2-3 of the Downstate
23Public Transportation Act.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the State
26Treasury and 25% shall be reserved in a special account and

 

 

HB4970- 219 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 220 -LRB100 17726 AXK 32899 b

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

 

 

HB4970- 221 -LRB100 17726 AXK 32899 b

1certification of the Department of Revenue, the Comptroller
2shall order transferred and the Treasurer shall transfer from
3the General Revenue Fund to the Motor Fuel Tax Fund an amount
4equal to 1.7% of 80% of the net revenue realized under this Act
5for the second preceding month. Beginning April 1, 2000, this
6transfer is no longer required and shall not be made.
7    Net revenue realized for a month shall be the revenue
8collected by the State pursuant to this Act, less the amount
9paid out during that month as refunds to taxpayers for
10overpayment of liability.
11    For greater simplicity of administration, manufacturers,
12importers and wholesalers whose products are sold at retail in
13Illinois by numerous retailers, and who wish to do so, may
14assume the responsibility for accounting and paying to the
15Department all tax accruing under this Act with respect to such
16sales, if the retailers who are affected do not make written
17objection to the Department to this arrangement.
18    Any person who promotes, organizes, provides retail
19selling space for concessionaires or other types of sellers at
20the Illinois State Fair, DuQuoin State Fair, county fairs,
21local fairs, art shows, flea markets and similar exhibitions or
22events, including any transient merchant as defined by Section
232 of the Transient Merchant Act of 1987, is required to file a
24report with the Department providing the name of the merchant's
25business, the name of the person or persons engaged in
26merchant's business, the permanent address and Illinois

 

 

HB4970- 222 -LRB100 17726 AXK 32899 b

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

 

 

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1Department, the concessionaires and other sellers shall file
2their returns as otherwise required in this Section.
3(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
499-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
57-1-18; revised 10-27-17.)
 
6    Section 30. The School Code is amended by adding Sections
710-20.67 and 34-18.60 as follows:
 
8    (105 ILCS 5/10-20.67 new)
9    Sec. 10-20.67. Trauma response protocols.
10    (a) Each school board shall develop a trauma response
11protocol that shall be implemented in response to a traumatic
12event at a school, including, but not limited to, a shooting at
13the school. The trauma response protocol shall include, but is
14not limited to, the following:
15        (1) As soon as practicable after the traumatic incident
16    triggering the implementation of the trauma response
17    protocol and after the scene is secured by law enforcement,
18    the hospital in closest proximity to the scene of the
19    traumatic incident shall send mental health first
20    responders to the school. Survivors of the shooting shall
21    be offered immediate grief and trauma-based counseling.
22    With respect to the requirements of this paragraph (1), the
23    school board shall establish an agreement with each nearby
24    hospital, and shall designate which hospital is considered

 

 

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1    to be in closest proximity to each school.
2        (2) Within 5 calendar days after a traumatic incident
3    triggering the implementation of the trauma response
4    protocol, the school or school district shall make
5    available trauma intervention services for the survivors
6    of the incident and others who may be impacted by the
7    incident. In areas with frequent gun violence, additional
8    psycho-emotional support services shall be developed that
9    include, but are not limited to, group counseling,
10    peer-to-peer support, and other measures. With respect to
11    the requirements of this paragraph (2), school districts
12    may partner with local community groups to implement these
13    requirements.
14        (3) School boards shall develop a plan of community
15    engagement and, if necessary, to recruit volunteers from
16    the communities experiencing gun violence. School boards
17    may partner with community members, the faith-based
18    community, and other organizations to engage in the
19    recruitment efforts.
20    (b) The Trauma Response Fund is created as a special fund
21in the State treasury. All moneys in the Fund shall be paid,
22subject to appropriation by the General Assembly and
23distribution by the State Board of Education, as grants to
24school districts to implement trauma response protocols under
25this Section and Section 34-18.60 of this Code.
 

 

 

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1    (105 ILCS 5/34-18.60 new)
2    Sec. 34-18.60. Trauma response protocols. The board shall
3develop a trauma response protocol that shall be implemented in
4response to a traumatic event at a school, including, but not
5limited to, a shooting at the school. The trauma response
6protocol shall include, but is not limited to, the following:
7        (1) As soon as practicable after the traumatic incident
8    triggering the implementation of the trauma response
9    protocol and after the scene is secured by law enforcement,
10    the hospital in closest proximity to the scene of the
11    traumatic incident shall send mental health first
12    responders to the school. Survivors of the shooting shall
13    be offered immediate grief and trauma-based counseling.
14    With respect to the requirements of this paragraph (1), the
15    board shall establish an agreement with each nearby
16    hospital, and shall designate which hospital is considered
17    to be in closest proximity to each school.
18        (2) Within 5 calendar days after a traumatic incident
19    triggering the implementation of the trauma response
20    protocol, the school or the board shall make available
21    trauma intervention services for the survivors of the
22    incident and others who may be impacted by the incident. In
23    areas with frequent gun violence, additional
24    psycho-emotional support services shall be developed that
25    include, but are not limited to, group counseling,
26    peer-to-peer support, and other measures. With respect to

 

 

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1    the requirements of this paragraph (2), the board may
2    partner with local community groups to implement these
3    requirements.
4        (3) The board shall develop a plan of community
5    engagement and, if necessary, to recruit volunteers from
6    the communities experiencing gun violence. The board may
7    partner with community members, the faith-based community,
8    and other organizations to engage in the recruitment
9    efforts.
 
10    Section 35. The University of Illinois Hospital Act is
11amended by adding Section 10 as follows:
 
12    (110 ILCS 330/10 new)
13    Sec. 10. School trauma response protocol. The University of
14Illinois Hospital shall, pursuant to paragraph (1) of Section
1510-20.67 or Section 34-18.60 of the School Code, as applicable,
16establish agreements with school districts in the development
17of a trauma response protocol.
 
18    Section 40. The Hospital Licensing Act is amended by adding
19Section 6.27 as follows:
 
20    (210 ILCS 85/6.27 new)
21    Sec. 6.27. School trauma response protocol. Every hospital
22shall, pursuant to paragraph (1) of Section 10-20.67 or Section

 

 

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134-18.60 of the School Code, as applicable, establish
2agreements with school districts in the development of a trauma
3response protocol.
 
4    Section 95. No acceleration or delay. Where this Act makes
5changes in a statute that is represented in this Act by text
6that is not yet or no longer in effect (for example, a Section
7represented by multiple versions), the use of that text does
8not accelerate or delay the taking effect of (i) the changes
9made by this Act or (ii) provisions derived from any other
10Public Act.
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.