Sen. Martin A. Sandoval

Filed: 6/29/2017

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 990

2    AMENDMENT NO. ______. Amend Senate Bill 990 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The State Finance Act is amended by adding
5Sections 5.878, 5.879, 5.880, 6z-20.1, 6z-20.2, 6z-101, and
66z-102 as follows:
 
7    (30 ILCS 105/5.878 new)
8    Sec. 5.878. The State Aviation Program Fund.
 
9    (30 ILCS 105/5.879 new)
10    Sec. 5.879. The Local Government Aviation Trust Fund.
 
11    (30 ILCS 105/5.880 new)
12    Sec. 5.880. The Aviation Fuel Sales Tax Refund Fund.
 
13    (30 ILCS 105/6z-20.1 new)

 

 

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1    Sec. 6z-20.1. The State Aviation Program Fund.
2    (a) The State Aviation Program Fund is created in the State
3Treasury. Moneys in the Fund shall be used by the Department of
4Transportation for the purposes of administering a State
5Aviation Program. The moneys shall be used for the purpose of
6(i) distributing grants to units of local government to be used
7for airport-related purposes and (ii) by the State for
8airport-related purposes.
9    (b) The provisions directing the distributions from the
10State Aviation Program provided for in this Section shall
11constitute an irrevocable and continuing appropriation of all
12amounts as provided herein.
13    (c) For the purposes of this Section, "airport-related
14purposes" means:
15        (1) the capital or operating costs of (i) an airport,
16    (ii) a local airport system, or (iii) any other local
17    facility that is owned or operated by the person or entity
18    that owns or operates the airport and is directly and
19    substantially related to the air transportation of
20    passengers or property as provided in 49 U.S.C. 47133;
21        (2) noise mitigation or abatement on or off of airport
22    property; and
23        (3) programs aimed at increasing diversity and
24    enhancing participation in all aspects of airport
25    operations and airport-related projects and contracting by
26    any company that has secured certification as (i) a

 

 

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1    minority-owned business, female-owned business, or
2    business owned by a person with a disability under the
3    Business Enterprise for Minorities, Females, and Persons
4    with Disabilities Act or (ii) an airport concession
5    disadvantaged business entity under 49 C.F.R. Part 23 or
6    26, including programs for education, mentoring,
7    apprenticeships, job fairs, and community outreach.
 
8
9    (30 ILCS 105/6z-20.2 new)
10    Sec. 6z-20.2. The Local Government Aviation Trust Fund.
11    (a) The Local Government Aviation Trust Fund is created as
12a trust fund in the State Treasury. Moneys in the Trust Fund
13shall be used by units of local government for airport-related
14purposes.
15    (b) Moneys in the Trust Fund are not subject to
16appropriation and shall be used solely as provided in this
17Section. All deposits into the Trust Fund shall be held in the
18Trust Fund by the State Treasurer, ex officio, as trustee
19separate and apart from all public moneys or funds of this
20State.
21    (c) On or before the 25th day of each calendar month, the
22Department shall prepare and certify to the Comptroller the
23disbursement of stated sums of money to named units of local
24government, the units of local government to be those from
25which retailers or servicemen have paid tax or penalties to the

 

 

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1Department during the second preceding calendar month on sales
2of aviation fuel. The amount to be paid to each unit of local
3government shall be the amount (not including credit memoranda)
4collected during the second preceding calendar month by the
5Department and paid into the Local Government Aviation Trust
6Fund, plus an amount the Department determines is necessary to
7offset any amounts which were erroneously paid to a different
8taxing body, and not including an amount equal to the amount of
9refunds made during the second preceding calendar month by the
10Department, and not including any amount which the Department
11determines is necessary to offset any amounts which are payable
12to a different taxing body but were erroneously paid to the
13unit of local government. Within 10 days after receipt by the
14Comptroller of the certification for disbursement to the units
15of local government, provided for in this Section to be given
16to the Comptroller by the Department, the Comptroller shall
17cause the orders to be drawn for the respective amounts in
18accordance with the directions contained in the certification.
19    When certifying the amount of the monthly disbursement to a
20unit of local government under this Section, the Department
21shall increase or decrease that amount by an amount necessary
22to offset any misallocation of previous disbursements. The
23offset amount shall be the amount erroneously disbursed within
24the 6 months preceding the time a misallocation is discovered.
25    (d) For the purposes of this Section, "airport-related
26purposes" means:

 

 

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1        (1) the capital or operating costs of (i) an airport,
2    (ii) a local airport system, or (iii) any other local
3    facility that is owned or operated by the person or entity
4    that owns or operates the airport and is directly and
5    substantially related to the air transportation of
6    passengers or property as provided in 49 U.S.C. 47133;
7        (2) noise mitigation or abatement on or off of airport
8    property; and
9        (3) programs aimed at increasing diversity and
10    enhancing participation in all aspects of airport
11    operations and airport-related projects and contracting by
12    any company that has secured certification as (i) a
13    minority-owned business, female-owned business, or
14    business owned by a person with a disability under the
15    Business Enterprise for Minorities, Females, and Persons
16    with Disabilities Act or (ii) an airport concession
17    disadvantaged business entity under 49 C.F.R. Part 23 or
18    26, including programs for education, mentoring,
19    apprenticeships, job fairs, and community outreach.
 
20    (30 ILCS 105/6z-102 new)
21    Sec. 6z-102. The Aviation Fuel Sales Tax Refund Fund.
22    (a) The Aviation Fuel Sales Tax Refund Fund is hereby
23created as a special fund in the State Treasury. Moneys in the
24Aviation Fuel Sales Tax Refund Fund shall be used by the
25Department of Revenue to pay refunds of Use Tax, Service Use

 

 

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1Tax, Service Occupation Tax, and Retailers' Occupation Tax paid
2on aviation fuel in the manner provided in Section 19 of the
3Use Tax Act, Section 17 of the Service Use Tax Act, Section 17
4of the Service Occupation Tax Act, and Section 6 of the
5Retailers' Occupation Tax Act.
6    (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall
7be expended exclusively for the purpose of paying refunds
8pursuant to this Section.
9    (c) The Director of Revenue shall order payment of refunds
10under this Section from the Aviation Fuel Sales Tax Refund Fund
11only to the extent that amounts collected pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Occupation Tax Act, and Section 9
14of the Service Use Tax Act on aviation fuel have been deposited
15and retained in the Fund.
16    As soon as possible after the end of each fiscal year, the
17Director of Revenue shall order transferred and the State
18Treasurer and State Comptroller shall transfer from the
19Aviation Fuel Sales Tax Refund Fund to the State Aviation
20Program Fund 20% of any surplus remaining as of the end of such
21fiscal year and shall transfer from the Aviation Fuel Sales Tax
22Refund Fund to the General Revenue Fund 80% of any surplus
23remaining as of the end of such fiscal year.
24    (d) This Section shall constitute an irrevocable and
25continuing appropriation from the Aviation Fuel Sales Tax
26Refund Fund for the purpose of paying refunds in accordance

 

 

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1with the provisions of this Section.
 
2    Section 7. The Business Enterprise for Minorities,
3Females, and Persons with Disabilities Act is amended by
4changing Section 2 as follows:
 
5    (30 ILCS 575/2)
6    (Section scheduled to be repealed on June 30, 2020)
7    Sec. 2. Definitions.
8    (A) For the purpose of this Act, the following terms shall
9have the following definitions:
10        (1) "Minority person" shall mean a person who is a
11    citizen or lawful permanent resident of the United States
12    and who is any of the following:
13            (a) American Indian or Alaska Native (a person
14        having origins in any of the original peoples of North
15        and South America, including Central America, and who
16        maintains tribal affiliation or community attachment).
17            (b) Asian (a person having origins in any of the
18        original peoples of the Far East, Southeast Asia, or
19        the Indian subcontinent, including, but not limited
20        to, Cambodia, China, India, Japan, Korea, Malaysia,
21        Pakistan, the Philippine Islands, Thailand, and
22        Vietnam).
23            (c) Black or African American (a person having
24        origins in any of the black racial groups of Africa).

 

 

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1        Terms such as "Haitian" or "Negro" can be used in
2        addition to "Black or African American".
3            (d) Hispanic or Latino (a person of Cuban, Mexican,
4        Puerto Rican, South or Central American, or other
5        Spanish culture or origin, regardless of race).
6            (e) Native Hawaiian or Other Pacific Islander (a
7        person having origins in any of the original peoples of
8        Hawaii, Guam, Samoa, or other Pacific Islands).
9        (2) "Female" shall mean a person who is a citizen or
10    lawful permanent resident of the United States and who is
11    of the female gender.
12        (2.05) "Person with a disability" means a person who is
13    a citizen or lawful resident of the United States and is a
14    person qualifying as a person with a disability under
15    subdivision (2.1) of this subsection (A).
16        (2.1) "Person with a disability" means a person with a
17    severe physical or mental disability that:
18            (a) results from:
19            amputation,
20            arthritis,
21            autism,
22            blindness,
23            burn injury,
24            cancer,
25            cerebral palsy,
26            Crohn's disease,

 

 

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1            cystic fibrosis,
2            deafness,
3            head injury,
4            heart disease,
5            hemiplegia,
6            hemophilia,
7            respiratory or pulmonary dysfunction,
8            an intellectual disability,
9            mental illness,
10            multiple sclerosis,
11            muscular dystrophy,
12            musculoskeletal disorders,
13            neurological disorders, including stroke and
14        epilepsy,
15            paraplegia,
16            quadriplegia and other spinal cord conditions,
17            sickle cell anemia,
18            ulcerative colitis,
19            specific learning disabilities, or
20            end stage renal failure disease; and
21            (b) substantially limits one or more of the
22        person's major life activities.
23        Another disability or combination of disabilities may
24    also be considered as a severe disability for the purposes
25    of item (a) of this subdivision (2.1) if it is determined
26    by an evaluation of rehabilitation potential to cause a

 

 

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1    comparable degree of substantial functional limitation
2    similar to the specific list of disabilities listed in item
3    (a) of this subdivision (2.1).
4        (3) "Minority owned business" means a business which is
5    at least 51% owned by one or more minority persons, or in
6    the case of a corporation, at least 51% of the stock in
7    which is owned by one or more minority persons; and the
8    management and daily business operations of which are
9    controlled by one or more of the minority individuals who
10    own it.
11        (4) "Female owned business" means a business which is
12    at least 51% owned by one or more females, or, in the case
13    of a corporation, at least 51% of the stock in which is
14    owned by one or more females; and the management and daily
15    business operations of which are controlled by one or more
16    of the females who own it.
17        (4.1) "Business owned by a person with a disability"
18    means a business that is at least 51% owned by one or more
19    persons with a disability and the management and daily
20    business operations of which are controlled by one or more
21    of the persons with disabilities who own it. A
22    not-for-profit agency for persons with disabilities that
23    is exempt from taxation under Section 501 of the Internal
24    Revenue Code of 1986 is also considered a "business owned
25    by a person with a disability".
26        (4.2) "Council" means the Business Enterprise Council

 

 

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1    for Minorities, Females, and Persons with Disabilities
2    created under Section 5 of this Act.
3        (5) "State contracts" means all contracts entered into
4    by the State, any agency or department thereof, or any
5    public institution of higher education, including
6    community college districts, regardless of the source of
7    the funds with which the contracts are paid,including, but
8    not limited to, contracts paid from moneys available in the
9    State Aviation Program Fund, which are not subject to
10    federal reimbursement. "State contracts" does not include
11    contracts awarded by a retirement system, pension fund, or
12    investment board subject to Section 1-109.1 of the Illinois
13    Pension Code. This definition shall control over any
14    existing definition under this Act or applicable
15    administrative rule.
16        "State construction contracts" means all State
17    contracts entered into by a State agency or public
18    institution of higher education for the repair,
19    remodeling, renovation or construction of a building or
20    structure, or for the construction or maintenance of a
21    highway defined in Article 2 of the Illinois Highway Code.
22        (6) "State agencies" shall mean all departments,
23    officers, boards, commissions, institutions and bodies
24    politic and corporate of the State, but does not include
25    the Board of Trustees of the University of Illinois, the
26    Board of Trustees of Southern Illinois University, the

 

 

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1    Board of Trustees of Chicago State University, the Board of
2    Trustees of Eastern Illinois University, the Board of
3    Trustees of Governors State University, the Board of
4    Trustees of Illinois State University, the Board of
5    Trustees of Northeastern Illinois University, the Board of
6    Trustees of Northern Illinois University, the Board of
7    Trustees of Western Illinois University, municipalities or
8    other local governmental units, or other State
9    constitutional officers.
10        (7) "Public institutions of higher education" means
11    the University of Illinois, Southern Illinois University,
12    Chicago State University, Eastern Illinois University,
13    Governors State University, Illinois State University,
14    Northeastern Illinois University, Northern Illinois
15    University, Western Illinois University, the public
16    community colleges of the State, and any other public
17    universities, colleges, and community colleges now or
18    hereafter established or authorized by the General
19    Assembly.
20        (8) "Certification" means a determination made by the
21    Council or by one delegated authority from the Council to
22    make certifications, or by a State agency with statutory
23    authority to make such a certification, that a business
24    entity is a business owned by a minority, female, or person
25    with a disability for whatever purpose. A business owned
26    and controlled by females shall be certified as a "female

 

 

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1    owned business". A business owned and controlled by females
2    who are also minorities shall be certified as both a
3    "female owned business" and a "minority owned business".
4        (9) "Control" means the exclusive or ultimate and sole
5    control of the business including, but not limited to,
6    capital investment and all other financial matters,
7    property, acquisitions, contract negotiations, legal
8    matters, officer-director-employee selection and
9    comprehensive hiring, operating responsibilities,
10    cost-control matters, income and dividend matters,
11    financial transactions and rights of other shareholders or
12    joint partners. Control shall be real, substantial and
13    continuing, not pro forma. Control shall include the power
14    to direct or cause the direction of the management and
15    policies of the business and to make the day-to-day as well
16    as major decisions in matters of policy, management and
17    operations. Control shall be exemplified by possessing the
18    requisite knowledge and expertise to run the particular
19    business and control shall not include simple majority or
20    absentee ownership.
21        (10) "Business" means a business that has annual gross
22    sales of less than $75,000,000 as evidenced by the federal
23    income tax return of the business. A firm with gross sales
24    in excess of this cap may apply to the Council for
25    certification for a particular contract if the firm can
26    demonstrate that the contract would have significant

 

 

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1    impact on businesses owned by minorities, females, or
2    persons with disabilities as suppliers or subcontractors
3    or in employment of minorities, females, or persons with
4    disabilities.
5    (B) When a business is owned at least 51% by any
6combination of minority persons, females, or persons with
7disabilities, even though none of the 3 classes alone holds at
8least a 51% interest, the ownership requirement for purposes of
9this Act is considered to be met. The certification category
10for the business is that of the class holding the largest
11ownership interest in the business. If 2 or more classes have
12equal ownership interests, the certification category shall be
13determined by the business.
14(Source: P.A. 98-95, eff. 7-17-13; 99-143, eff. 7-27-15;
1599-462, eff. 8-25-15; 99-642, eff. 7-28-16.)
 
16    Section 10. The Use Tax Act is amended by changing Sections
179 and 19 as follows:
 
18    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
19    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
20and trailers that are required to be registered with an agency
21of this State, each retailer required or authorized to collect
22the tax imposed by this Act shall pay to the Department the
23amount of such tax (except as otherwise provided) at the time
24when he is required to file his return for the period during

 

 

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1which such tax was collected, less a discount of 2.1% prior to
2January 1, 1990, and 1.75% on and after January 1, 1990, or $5
3per calendar year, whichever is greater, which is allowed to
4reimburse the retailer for expenses incurred in collecting the
5tax, keeping records, preparing and filing returns, remitting
6the tax and supplying data to the Department on request. The
7discount under this Section is not allowed for taxes paid on
8aviation fuel that are deposited into the State Aviation
9Program Fund under this Act. In the case of retailers who
10report and pay the tax on a transaction by transaction basis,
11as provided in this Section, such discount shall be taken with
12each such tax remittance instead of when such retailer files
13his periodic return. The Department may disallow the discount
14for retailers whose certificate of registration is revoked at
15the time the return is filed, but only if the Department's
16decision to revoke the certificate of registration has become
17final. A retailer need not remit that part of any tax collected
18by him to the extent that he is required to remit and does
19remit the tax imposed by the Retailers' Occupation Tax Act,
20with respect to the sale of the same property.
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 retailer, in collecting the tax (except as to motor
26vehicles, watercraft, aircraft, and trailers that are required

 

 

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1to be registered with an agency of this State), may collect for
2each tax return period, only the tax applicable to that part of
3the selling price actually received during such tax return
4period.
5    Except as provided in this Section, on or before the
6twentieth day of each calendar month, such retailer shall file
7a return for the preceding calendar month. Such return shall be
8filed on forms prescribed by the Department and shall furnish
9such information as the Department may reasonably require.
10    The Department may require returns to be filed on a
11quarterly basis. If so required, a return for each calendar
12quarter shall be filed on or before the twentieth day of the
13calendar month following the end of such calendar quarter. The
14taxpayer shall also file a return with the Department for each
15of the first two months of each calendar quarter, on or before
16the twentieth day of the following calendar month, stating:
17        1. The name of the seller;
18        2. The address of the principal place of business from
19    which he engages in the business of selling tangible
20    personal property at retail in this State;
21        3. The total amount of taxable receipts received by him
22    during the preceding calendar month from sales of tangible
23    personal property by him during such preceding calendar
24    month, including receipts from charge and time sales, but
25    less all deductions allowed by law;
26        4. The amount of credit provided in Section 2d of this

 

 

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1    Act;
2        5. The amount of tax due;
3        5-5. The signature of the taxpayer; and
4        6. Such other reasonable information as the Department
5    may require.
6    Beginning on January 1, 2018, each retailer required or
7authorized to collect the tax imposed by this Act on aviation
8fuel sold at retail in this State during the preceding calendar
9month shall, instead of reporting and paying tax on aviation
10fuel as otherwise required by this Section, file and pay tax to
11the Department on an aviation fuel tax return, on or before the
12twentieth day of each calendar month. The requirements related
13to the return shall be as otherwise provided in this Section.
14Notwithstanding any other provisions of this Act to the
15contrary, retailers collecting tax on aviation fuel shall file
16all aviation fuel tax returns and shall make all aviation fuel
17fee payments by electronic means in the manner and form
18required by the Department. For purposes of this paragraph,
19"aviation fuel" means a product that is intended for use or
20offered for sale as fuel for an aircraft.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

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

 

 

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1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    Before October 1, 2000, if the taxpayer's average monthly
14tax liability to the Department under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act, the Service
16Use Tax Act was $10,000 or more during the preceding 4 complete
17calendar quarters, he shall file a return with the Department
18each month by the 20th day of the month next following the
19month during which such tax liability is incurred and shall
20make payments to the Department on or before the 7th, 15th,
2122nd and last day of the month during which such liability is
22incurred. On and after October 1, 2000, if the taxpayer's
23average monthly tax liability to the Department under this Act,
24the Retailers' Occupation Tax Act, the Service Occupation Tax
25Act, and the Service Use Tax Act was $20,000 or more during the
26preceding 4 complete calendar quarters, he shall file a return

 

 

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

 

 

10000SB0990sam002- 21 -LRB100 07613 HLH 27849 a

1the month or 25% of the taxpayer's liability for the same
2calendar month of the preceding year. If the month during which
3such tax liability is incurred begins on or after January 1,
41989, and prior to 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 or 100% of the taxpayer's
8actual liability for the quarter monthly reporting period. The
9amount of such quarter monthly payments shall be credited
10against the final tax liability of the taxpayer's return for
11that month. Before October 1, 2000, once applicable, the
12requirement of the making of quarter monthly payments to the
13Department shall continue until such taxpayer's average
14monthly liability to the Department during the preceding 4
15complete calendar quarters (excluding the month of highest
16liability and the month of lowest liability) is less than
17$9,000, or until such taxpayer's average monthly liability to
18the Department as computed for each calendar quarter of the 4
19preceding complete calendar quarter period is less than
20$10,000. However, if a taxpayer can show the Department that a
21substantial change in the taxpayer's business has occurred
22which causes the taxpayer to anticipate that his average
23monthly tax liability for the reasonably foreseeable future
24will fall below the $10,000 threshold stated above, then such
25taxpayer may petition the Department for change in such
26taxpayer's reporting status. On and after October 1, 2000, once

 

 

10000SB0990sam002- 22 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 23 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 24 -LRB100 07613 HLH 27849 a

1be reduced by 2.1% or 1.75% of the difference between the
2credit taken and that actually due, and the taxpayer shall be
3liable for penalties and interest on such difference.
4    If the retailer is otherwise required to file a monthly
5return and if the retailer's average monthly tax liability to
6the Department does not exceed $200, the Department may
7authorize his returns to be filed on a quarter annual basis,
8with the return for January, February, and March of a given
9year being due by April 20 of such year; with the return for
10April, May and June of a given year being due by July 20 of such
11year; with the return for July, August and September of a given
12year being due by October 20 of such year, and with the return
13for October, November and December of a given year being due by
14January 20 of the following year.
15    If the retailer is otherwise required to file a monthly or
16quarterly return and if the retailer's average monthly tax
17liability to the Department does not exceed $50, the Department
18may authorize his returns to be filed on an annual basis, with
19the return for a given year being due by January 20 of the
20following year.
21    Such quarter annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24    Notwithstanding any other provision in this Act concerning
25the time within which a retailer may file his return, in the
26case of any retailer who ceases to engage in a kind of business

 

 

10000SB0990sam002- 25 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 26 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 27 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 28 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 29 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 30 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 31 -LRB100 07613 HLH 27849 a

1soft drinks and food which has been prepared for immediate
2consumption) and prescription and nonprescription medicines,
3drugs, medical appliances, products classified as Class III
4medical devices by the United States Food and Drug
5Administration that are used for cancer treatment pursuant to a
6prescription, as well as any accessories and components related
7to those devices, and insulin, urine testing materials,
8syringes and needles used by diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11net revenue realized for the preceding month from the 6.25%
12general rate on the selling price of tangible personal property
13which is purchased outside Illinois at retail from a retailer
14and which is titled or registered by an agency of this State's
15government.
16    Beginning January 1, 1990, each month the Department shall
17pay into the State and Local Sales Tax Reform Fund, a special
18fund in the State Treasury, 20% of the net revenue realized for
19the preceding month from the 6.25% general rate on the selling
20price of tangible personal property, other than (i) tangible
21personal property which is purchased outside Illinois at retail
22from a retailer and which is titled or registered by an agency
23of this State's government and (ii) aviation fuel sold on or
24after December 1, 2017. This exception for aviation fuel only
25applies for so long as the revenue use requirements of 49
26U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the

 

 

10000SB0990sam002- 32 -LRB100 07613 HLH 27849 a

1State..
2    For aviation fuel sold on or after December 1, 2017, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be required
7for refunds of the 20% portion of the tax on aviation fuel
8under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuels Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol. Beginning
18September 1, 2010, each month the Department shall pay into the
19State and Local Sales Tax Reform Fund 100% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of sales tax holiday items.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund 16% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of tangible personal property which is
26purchased outside Illinois at retail from a retailer and which

 

 

10000SB0990sam002- 33 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 34 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 35 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 36 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 37 -LRB100 07613 HLH 27849 a

1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993         $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000
262006113,000,000

 

 

10000SB0990sam002- 38 -LRB100 07613 HLH 27849 a

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021246,000,000
162022260,000,000
172023275,000,000
182024 275,000,000
192025 275,000,000
202026 279,000,000
212027 292,000,000
222028 307,000,000
232029 322,000,000
242030 338,000,000
252031 350,000,000
262032 350,000,000

 

 

10000SB0990sam002- 39 -LRB100 07613 HLH 27849 a

1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9    Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total Deposit",
21has been deposited.
22    Subject to payment of amounts into the Capital Projects
23Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
24Fund, and the McCormick Place Expansion Project Fund pursuant
25to the preceding paragraphs or in any amendments thereto
26hereafter enacted, the Department shall each month deposit into

 

 

10000SB0990sam002- 40 -LRB100 07613 HLH 27849 a

1the Aviation Fuel Sales Tax Refund Fund an amount estimated by
2the Department to be required for refunds of the 80% portion of
3the tax on aviation fuel under this Act.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993 and ending on September 30,
82013, the Department shall each month pay into the Illinois Tax
9Increment Fund 0.27% of 80% of the net revenue realized for the
10preceding month from the 6.25% general rate on the selling
11price of tangible personal property.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a 25-year
17period, the Department shall each month pay into the Energy
18Infrastructure Fund 80% of the net revenue realized from the
196.25% general rate on the selling price of Illinois-mined coal
20that was sold to an eligible business. For purposes of this
21paragraph, the term "eligible business" means a new electric
22generating facility certified pursuant to Section 605-332 of
23the Department of Commerce and Economic Opportunity Law of the
24Civil Administrative Code of Illinois.
25    Subject to payment of amounts into the Build Illinois Fund,
26the McCormick Place Expansion Project Fund, the Illinois Tax

 

 

10000SB0990sam002- 41 -LRB100 07613 HLH 27849 a

1Increment Fund, and the Energy Infrastructure Fund pursuant to
2the preceding paragraphs or in any amendments to this Section
3hereafter enacted, beginning on the first day of the first
4calendar month to occur on or after August 26, 2014 (the
5effective date of Public Act 98-1098) this amendatory Act of
6the 98th General Assembly, each month, from the collections
7made under Section 9 of the Use Tax Act, Section 9 of the
8Service Use Tax Act, Section 9 of the Service Occupation Tax
9Act, and Section 3 of the Retailers' Occupation Tax Act, the
10Department shall pay into the Tax Compliance and Administration
11Fund, to be used, subject to appropriation, to fund additional
12auditors and compliance personnel at the Department of Revenue,
13an amount equal to 1/12 of 5% of 80% of the cash receipts
14collected during the preceding fiscal year by the Audit Bureau
15of the Department under the Use Tax Act, the Service Use Tax
16Act, the Service Occupation Tax Act, the Retailers' Occupation
17Tax Act, and associated local occupation and use taxes
18administered by the Department (except the amount collected on
19aviation fuel sold on or after December 1, 2017).
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% thereof shall be paid into the State
22Treasury and 25% shall be reserved in a special account and
23used only for the transfer to the Common School Fund as part of
24the monthly transfer from the General Revenue Fund in
25accordance with Section 8a of the State Finance Act.
26    As soon as possible after the first day of each month, upon

 

 

10000SB0990sam002- 42 -LRB100 07613 HLH 27849 a

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(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1998-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
208-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933,
21eff. 1-27-17; revised 2-3-17.)
 
22    (35 ILCS 105/19)  (from Ch. 120, par. 439.19)
23    Sec. 19. If it shall appear that an amount of tax or
24penalty or interest has been paid in error hereunder to the
25Department by a purchaser, as distinguished from the retailer,

 

 

10000SB0990sam002- 43 -LRB100 07613 HLH 27849 a

1whether such amount be paid through a mistake of fact or an
2error of law, such purchaser may file a claim for credit or
3refund with the Department in accordance with Sections 6, 6a,
46b, 6c, and 6d of the Retailers' Occupation Tax Act. If it
5shall appear that an amount of tax or penalty or interest has
6been paid in error to the Department hereunder by a retailer
7who is required or authorized to collect and remit the use tax,
8whether such amount be paid through a mistake of fact or an
9error of law, such retailer may file a claim for credit or
10refund with the Department in accordance with Sections 6, 6a,
116b, 6c, and 6d of the Retailers' Occupation Tax Act, provided
12that no credit or refund shall be allowed for any amount paid
13by any such retailer unless it shall appear that he bore the
14burden of such amount and did not shift the burden thereof to
15anyone else (as in the case of a duplicated tax payment which
16the retailer made to the Department and did not collect from
17anyone else), or unless it shall appear that he or she or his
18or her legal representative has unconditionally repaid such
19amount to his vendee (1) who bore the burden thereof and has
20not shifted such burden directly or indirectly in any manner
21whatsoever; (2) who, if he has shifted such burden, has repaid
22unconditionally such amount to his or her own vendee, and (3)
23who is not entitled to receive any reimbursement therefor from
24any other source than from his vendor, nor to be relieved of
25such burden in any other manner whatsoever. If it shall appear
26that an amount of tax has been paid in error hereunder by the

 

 

10000SB0990sam002- 44 -LRB100 07613 HLH 27849 a

1purchaser to a retailer, who retained such tax as reimbursement
2for his or her tax liability on the same sale under the
3Retailers' Occupation Tax Act, and who remitted the amount
4involved to the Department under the Retailers' Occupation Tax
5Act, whether such amount be paid through a mistake of fact or
6an error of law, the procedure for recovering such tax shall be
7that prescribed in Sections 6, 6a, 6b and 6c of the Retailers'
8Occupation Tax Act.
9    Any credit or refund that is allowed under this Section
10shall bear interest at the rate and in the manner specified in
11the Uniform Penalty and Interest Act.
12    Any claim filed hereunder shall be filed upon a form
13prescribed and furnished by the Department. The claim shall be
14signed by the claimant (or by the claimant's legal
15representative if the claimant shall have died or become a
16person under legal disability), or by a duly authorized agent
17of the claimant or his or her legal representative.
18    A claim for credit or refund shall be considered to have
19been filed with the Department on the date upon which it is
20received by the Department. Upon receipt of any claim for
21credit or refund filed under this Act, any officer or employee
22of the Department, authorized in writing by the Director of
23Revenue to acknowledge receipt of such claims on behalf of the
24Department, shall execute on behalf of the Department, and
25shall deliver or mail to the claimant or his duly authorized
26agent, a written receipt, acknowledging that the claim has been

 

 

10000SB0990sam002- 45 -LRB100 07613 HLH 27849 a

1filed with the Department, describing the claim in sufficient
2detail to identify it and stating the date upon which the claim
3was received by the Department. Such written receipt shall be
4prima facie evidence that the Department received the claim
5described in such receipt and shall be prima facie evidence of
6the date when such claim was received by the Department. In the
7absence of such a written receipt, the records of the
8Department as to when the claim was received by the Department,
9or as to whether or not the claim was received at all by the
10Department, shall be deemed to be prima facie correct upon
11these questions in the event of any dispute between the
12claimant (or his or her legal representative) and the
13Department concerning these questions.
14    In case the Department determines that the claimant is
15entitled to a refund, such refund shall be made only from the
16Aviation Fuel Sales Tax Refund Fund or from such appropriation
17as may be available for that purpose, as appropriate. If it
18appears unlikely that the amount available appropriated would
19permit everyone having a claim allowed during the period
20covered by such appropriation or from the Aviation Fuel Sales
21Tax Refund Fund, as appropriate, to elect to receive a cash
22refund, the Department, by rule or regulation, shall provide
23for the payment of refunds in hardship cases and shall define
24what types of cases qualify as hardship cases.
25    If a retailer who has failed to pay use tax on gross
26receipts from retail sales is required by the Department to pay

 

 

10000SB0990sam002- 46 -LRB100 07613 HLH 27849 a

1such tax, such retailer, without filing any formal claim with
2the Department, shall be allowed to take credit against such
3use tax liability to the extent, if any, to which such retailer
4has paid an amount equivalent to retailers' occupation tax or
5has paid use tax in error to his or her vendor or vendors of the
6same tangible personal property which such retailer bought for
7resale and did not first use before selling it, and no penalty
8or interest shall be charged to such retailer on the amount of
9such credit. However, when such credit is allowed to the
10retailer by the Department, the vendor is precluded from
11refunding any of that tax to the retailer and filing a claim
12for credit or refund with respect thereto with the Department.
13The provisions of this amendatory Act shall be applied
14retroactively, regardless of the date of the transaction.
15(Source: P.A. 99-217, eff. 7-31-15.)
 
16    Section 15. The Service Use Tax Act is amended by changing
17Sections 9 and 17 as follows:
 
18    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
19    Sec. 9. Each serviceman required or authorized to collect
20the tax herein imposed shall pay to the Department the amount
21of such tax (except as otherwise provided) at the time when he
22is required to file his return for the period during which such
23tax was collected, less a discount of 2.1% prior to January 1,
241990 and 1.75% on and after January 1, 1990, or $5 per calendar

 

 

10000SB0990sam002- 47 -LRB100 07613 HLH 27849 a

1year, whichever is greater, which is allowed to reimburse the
2serviceman for expenses incurred in collecting the tax, keeping
3records, preparing and filing returns, remitting the tax and
4supplying data to the Department on request. The discount under
5this Section is not allowed for taxes paid on aviation fuel
6that are deposited into the State Aviation Program Fund under
7this Act. The Department may disallow the discount for
8servicemen whose certificate of registration is revoked at the
9time the return is filed, but only if the Department's decision
10to revoke the certificate of registration has become final. A
11serviceman need not remit that part of any tax collected by him
12to the extent that he is required to pay and does pay the tax
13imposed by the Service Occupation Tax Act with respect to his
14sale of service involving the incidental transfer by him of the
15same property.
16    Except as provided hereinafter in this Section, on or
17before the twentieth day of each calendar month, such
18serviceman shall file a return for the preceding calendar month
19in accordance with reasonable Rules and Regulations to be
20promulgated by the Department. Such return shall be filed on a
21form prescribed by the Department and shall contain such
22information as the Department may reasonably require.
23    The Department may require returns to be filed on a
24quarterly basis. If so required, a return for each calendar
25quarter shall be filed on or before the twentieth day of the
26calendar month following the end of such calendar quarter. The

 

 

10000SB0990sam002- 48 -LRB100 07613 HLH 27849 a

1taxpayer shall also file a return with the Department for each
2of the first two months of each calendar quarter, on or before
3the twentieth day of the following calendar month, stating:
4        1. The name of the seller;
5        2. The address of the principal place of business from
6    which he engages in business as a serviceman in this State;
7        3. The total amount of taxable receipts received by him
8    during the preceding calendar month, including receipts
9    from charge and time sales, but less all deductions allowed
10    by law;
11        4. The amount of credit provided in Section 2d of this
12    Act;
13        5. The amount of tax due;
14        5-5. The signature of the taxpayer; and
15        6. Such other reasonable information as the Department
16    may require.
17    Beginning on January 1, 2018, each serviceman required or
18authorized to collect the tax imposed by this Act on aviation
19fuel transferred as an incident of a sale of service in this
20State during the preceding calendar month shall, instead of
21reporting and paying tax on aviation fuel as otherwise required
22by this Section, report and pay the tax by filing an aviation
23fuel tax return with the Department on or before the twentieth
24day of each calendar month. The requirements related to the
25return shall be as otherwise provided in this Section.
26Notwithstanding any other provisions of this Act to the

 

 

10000SB0990sam002- 49 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 50 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 51 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 52 -LRB100 07613 HLH 27849 a

1selling price of property which he sells and the purchaser
2thereafter returns such property and the serviceman refunds the
3selling price thereof to the purchaser, such serviceman shall
4also refund, to the purchaser, the tax so collected from the
5purchaser. When filing his return for the period in which he
6refunds such tax to the purchaser, the serviceman may deduct
7the amount of the tax so refunded by him to the purchaser from
8any other Service Use Tax, Service Occupation Tax, retailers'
9occupation tax or use tax which such serviceman may be required
10to pay or remit to the Department, as shown by such return,
11provided that the amount of the tax to be deducted shall
12previously have been remitted to the Department by such
13serviceman. If the serviceman shall not previously have
14remitted the amount of such tax to the Department, he shall be
15entitled to no deduction hereunder upon refunding such tax to
16the purchaser.
17    Any serviceman filing a return hereunder shall also include
18the total tax upon the selling price of tangible personal
19property purchased for use by him as an incident to a sale of
20service, and such serviceman shall remit the amount of such tax
21to the Department when filing such return.
22    If experience indicates such action to be practicable, the
23Department may prescribe and furnish a combination or joint
24return which will enable servicemen, who are required to file
25returns hereunder and also under the Service Occupation Tax
26Act, to furnish all the return information required by both

 

 

10000SB0990sam002- 53 -LRB100 07613 HLH 27849 a

1Acts on the one form.
2    Where the serviceman has more than one business registered
3with the Department under separate registration hereunder,
4such serviceman shall not file each return that is due as a
5single return covering all such registered businesses, but
6shall file separate returns for each such registered business.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Tax Reform Fund, a special fund in
9the State Treasury, the net revenue realized for the preceding
10month from the 1% tax on sales of food for human consumption
11which is to be consumed off the premises where it is sold
12(other than alcoholic beverages, soft drinks and food which has
13been prepared for immediate consumption) and prescription and
14nonprescription medicines, drugs, medical appliances, products
15classified as Class III medical devices, by the United States
16Food and Drug Administration that are used for cancer treatment
17pursuant to a prescription, as well as any accessories and
18components related to those devices, and insulin, urine testing
19materials, syringes and needles used by diabetics.
20    Beginning January 1, 1990, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 20% of the
22net revenue realized for the preceding month from the 6.25%
23general rate on transfers of tangible personal property, other
24than (i) tangible personal property which is purchased outside
25Illinois at retail from a retailer and which is titled or
26registered by an agency of this State's government and (ii)

 

 

10000SB0990sam002- 54 -LRB100 07613 HLH 27849 a

1aviation fuel sold on or after December 1, 2017. This exception
2for aviation fuel only applies for so long as the revenue use
3requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4binding on the State.
5    For aviation fuel sold on or after December 1, 2017, each
6month the Department shall pay into the State Aviation Program
7Fund 20% of the net revenue realized for the preceding month
8from the 6.25% general rate on the selling price of aviation
9fuel, less an amount estimated by the Department to be required
10for refunds of the 20% portion of the tax on aviation fuel
11under this Act, which amount shall be deposited into the
12Aviation fuel Sales Tax Refund Fund. The Department shall only
13pay moneys into the State Aviation Program Fund and the
14Aviation Fuel Sales Tax Refund Fund under this Act for so long
15as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16U.S.C. 47133 are binding on the State.
17    Beginning August 1, 2000, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund 100% of the
19net revenue realized for the preceding month from the 1.25%
20rate on the selling price of motor fuel and gasohol.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

10000SB0990sam002- 55 -LRB100 07613 HLH 27849 a

1are now taxed at 6.25%.
2    Beginning July 1, 2013, each month the Department shall pay
3into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Use Tax Act, the Service
5Occupation Tax Act, and the Retailers' Occupation Tax Act an
6amount equal to the average monthly deficit in the Underground
7Storage Tank Fund during the prior year, as certified annually
8by the Illinois Environmental Protection Agency, but the total
9payment into the Underground Storage Tank Fund under this Act,
10the Use Tax Act, the Service Occupation Tax Act, and the
11Retailers' Occupation Tax Act shall not exceed $18,000,000 in
12any State fiscal year. As used in this paragraph, the "average
13monthly deficit" shall be equal to the difference between the
14average monthly claims for payment by the fund and the average
15monthly revenues deposited into the fund, excluding payments
16made pursuant to this paragraph.
17    Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under the Use Tax Act, this Act, the
19Service Occupation Tax Act, and the Retailers' Occupation Tax
20Act, each month the Department shall deposit $500,000 into the
21State Crime Laboratory Fund.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

 

 

10000SB0990sam002- 56 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 57 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 58 -LRB100 07613 HLH 27849 a

1Fund in any fiscal year pursuant to this sentence shall be
2deemed to constitute payments pursuant to clause (b) of the
3preceding sentence and shall reduce the amount otherwise
4payable for such fiscal year pursuant to clause (b) of the
5preceding sentence. The moneys received by the Department
6pursuant to this Act and required to be deposited into the
7Build Illinois Fund are subject to the pledge, claim and charge
8set forth in Section 12 of the Build Illinois Bond Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of the sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993         $0
231994 53,000,000
241995 58,000,000
251996 61,000,000

 

 

10000SB0990sam002- 59 -LRB100 07613 HLH 27849 a

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

 

 

10000SB0990sam002- 60 -LRB100 07613 HLH 27849 a

12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

10000SB0990sam002- 61 -LRB100 07613 HLH 27849 a

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6    Subject to payment of amounts into the Capital Projects
7Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
8Fund, and the McCormick Place Expansion Project Fund pursuant
9to the preceding paragraphs or in any amendments thereto
10hereafter enacted, the Department shall each month deposit into
11the Aviation Fuel Sales Tax Refund Fund an amount estimated by
12the Department to be required for refunds of the 80% portion of
13the tax on aviation fuel under this Act.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

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1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after the effective date of this
15amendatory Act of the 98th General Assembly, each month, from
16the collections made under Section 9 of the Use Tax Act,
17Section 9 of the Service Use Tax Act, Section 9 of the Service
18Occupation Tax Act, and Section 3 of the Retailers' Occupation
19Tax Act, the Department shall pay into the Tax Compliance and
20Administration Fund, to be used, subject to appropriation, to
21fund additional auditors and compliance personnel at the
22Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23the cash receipts collected during the preceding fiscal year by
24the Audit Bureau of the Department under the Use Tax Act, the
25Service Use Tax Act, the Service Occupation Tax Act, the
26Retailers' Occupation Tax Act, and associated local occupation

 

 

10000SB0990sam002- 63 -LRB100 07613 HLH 27849 a

1and use taxes administered by the Department (except the amount
2collected on aviation fuel sold on or after December 1, 2017).
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% thereof shall be paid into the
5General Revenue Fund of the State Treasury and 25% shall be
6reserved in a special account and used only for the transfer to
7the Common School Fund as part of the monthly transfer from the
8General Revenue Fund in accordance with Section 8a of the State
9Finance 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(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2298-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2398-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
248-19-16.)
 
25    (35 ILCS 110/17)  (from Ch. 120, par. 439.47)

 

 

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1    Sec. 17. If it shall appear that an amount of tax or
2penalty or interest has been paid in error hereunder to the
3Department by a purchaser, as distinguished from the
4serviceman, whether such amount be paid through a mistake of
5fact or an error of law, such purchaser may file a claim for
6credit or refund with the Department. If it shall appear that
7an amount of tax or penalty or interest has been paid in error
8to the Department hereunder by a serviceman who is required or
9authorized to collect and remit the Service Use Tax, whether
10such amount be paid through a mistake of fact or an error of
11law, such serviceman may file a claim for credit or refund with
12the Department, provided that no credit shall be allowed or
13refund made for any amount paid by any such serviceman unless
14it shall appear that he bore the burden of such amount and did
15not shift the burden thereof to anyone else (as in the case of
16a duplicated tax payment which the serviceman made to the
17Department and did not collect from anyone else), or unless it
18shall appear that he or his legal representative has
19unconditionally repaid such amount to his vendee (1) who bore
20the burden thereof and has not shifted such burden directly or
21indirectly in any manner whatsoever; (2) who, if he has shifted
22such burden, has repaid unconditionally such amount to his own
23vendee, and (3) who is not entitled to receive any
24reimbursement therefor from any other source than from his
25vendor, nor to be relieved of such burden in any other manner
26whatsoever. If it shall appear that an amount of tax has been

 

 

10000SB0990sam002- 65 -LRB100 07613 HLH 27849 a

1paid in error hereunder by the purchaser to a serviceman, who
2retained such tax as reimbursement for his tax liability on the
3same sale of service under the Service Occupation Tax Act, and
4who paid such tax as required by the Service Occupation Tax
5Act, whether such amount be paid through a mistake of fact or
6an error of law, the procedure for recovering such tax shall be
7that prescribed in Sections 17, 18, 19 and 20 of the Service
8Occupation Tax Act.
9    Any credit or refund that is allowed under this Section
10shall bear interest at the rate and in the manner specified in
11the Uniform Penalty and Interest Act.
12    Any claim filed hereunder shall be filed upon a form
13prescribed and furnished by the Department. The claim shall be
14signed by the claimant (or by the claimant's legal
15representative if the claimant shall have died or become a
16person under legal disability), or by a duly authorized agent
17of the claimant or his or her legal representative.
18    A claim for credit or refund shall be considered to have
19been filed with the Department on the date upon which it is
20received by the Department. Upon receipt of any claim for
21credit or refund filed under this Act, any officer or employee
22of the Department, authorized in writing by the Director of
23Revenue to acknowledge receipt of such claims on behalf of the
24Department, shall execute on behalf of the Department, and
25shall deliver or mail to the claimant or his duly authorized
26agent, a written receipt, acknowledging that the claim has been

 

 

10000SB0990sam002- 66 -LRB100 07613 HLH 27849 a

1filed with the Department, describing the claim in sufficient
2detail to identify it and stating the date upon which the claim
3was received by the Department. Such written receipt shall be
4prima facie evidence that the Department received the claim
5described in such receipt and shall be prima facie evidence of
6the date when such claim was received by the Department. In the
7absence of such a written receipt, the records of the
8Department as to when the claim was received by the Department,
9or as to whether or not the claim was received at all by the
10Department, shall be deemed to be prima facie correct upon
11these questions in the event of any dispute between the
12claimant (or his or her legal representative) and the
13Department concerning these questions.
14    In case the Department determines that the claimant is
15entitled to a refund, such refund shall be made only from the
16Aviation Fuel Sales Tax Refund Fund or from such appropriation
17as may be available for that purpose, as appropriate. If it
18appears unlikely that the amount available appropriated would
19permit everyone having a claim allowed during the period
20covered by such appropriation or from the Aviation Fuel Sales
21Tax Refund Fund, as appropriate, to elect to receive a cash
22refund, the Department, by rule or regulation, shall provide
23for the payment of refunds in hardship cases and shall define
24what types of cases qualify as hardship cases.
25(Source: P.A. 87-205.)
 

 

 

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1    Section 20. The Service Occupation Tax Act is amended by
2changing Sections 9 and 17 as follows:
 
3    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax at the time when he is required to file his return
7for the period during which such tax was collectible, less a
8discount of 2.1% prior to January 1, 1990, and 1.75% on and
9after January 1, 1990, or $5 per calendar year, whichever is
10greater, which is allowed to reimburse the serviceman for
11expenses incurred in collecting the tax, keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request. The discount under this
14Section is not allowed for taxes paid on aviation fuel that are
15deposited into the State Aviation Program Fund under this Act.
16The Department may disallow the discount for servicemen whose
17certificate of registration is revoked at the time the return
18is filed, but only if the Department's decision to revoke the
19certificate of registration has become final.
20    Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the serviceman, in collecting the tax may collect, for
25each tax return period, only the tax applicable to the part of

 

 

10000SB0990sam002- 68 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 69 -LRB100 07613 HLH 27849 a

1        5-5. The signature of the taxpayer; and
2        6. Such other reasonable information as the Department
3    may require.
4    Beginning on January 1, 2018, each serviceman required or
5authorized to collect the tax herein imposed on aviation fuel
6acquired as an incident to the purchase of a service in this
7State during the preceding calendar month shall, instead of
8reporting and paying tax as otherwise required by this Section,
9file an aviation fuel tax return with the Department on or
10before the twentieth day of each calendar month. The
11requirements related to the return shall be as otherwise
12provided in this Section. Notwithstanding any other provisions
13of this Act to the contrary, servicemen transferring aviation
14fuel incident to sales of service shall file all aviation fuel
15tax returns and shall make all aviation fuel tax payments by
16electronic means in the manner and form required by the
17Department. For purposes of this paragraph, "aviation fuel"
18means a product that is intended for use or offered for sale as
19fuel for an aircraft.
20    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    Prior to October 1, 2003, and on and after September 1,
252004 a serviceman may accept a Manufacturer's Purchase Credit
26certification from a purchaser in satisfaction of Service Use

 

 

10000SB0990sam002- 70 -LRB100 07613 HLH 27849 a

1Tax as provided in Section 3-70 of the Service Use Tax Act if
2the purchaser provides the appropriate documentation as
3required by Section 3-70 of the Service Use Tax Act. A
4Manufacturer's Purchase Credit certification, accepted prior
5to October 1, 2003 or on or after September 1, 2004 by a
6serviceman as provided in Section 3-70 of the Service Use Tax
7Act, may be used by that serviceman to satisfy Service
8Occupation Tax liability in the amount claimed in the
9certification, not to exceed 6.25% of the receipts subject to
10tax from a qualifying purchase. A Manufacturer's Purchase
11Credit reported on any original or amended return filed under
12this Act after October 20, 2003 for reporting periods prior to
13September 1, 2004 shall be disallowed. Manufacturer's Purchase
14Credit reported on annual returns due on or after January 1,
152005 will be disallowed for periods prior to September 1, 2004.
16No Manufacturer's Purchase Credit may be used after September
1730, 2003 through August 31, 2004 to satisfy any tax liability
18imposed under this Act, including any audit liability.
19    If the serviceman's average monthly tax liability to the
20Department does not exceed $200, the Department may authorize
21his returns to be filed on a quarter annual basis, with the
22return for January, February and March of a given year being
23due by April 20 of such year; with the return for April, May
24and June of a given year being due by July 20 of such year; with
25the return for July, August and September of a given year being
26due by October 20 of such year, and with the return for

 

 

10000SB0990sam002- 71 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 72 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 73 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 74 -LRB100 07613 HLH 27849 a

1the return information required by all said Acts on the one
2form.
3    Where the serviceman has more than one business registered
4with the Department under separate registrations hereunder,
5such serviceman shall file separate returns for each registered
6business.
7    Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund the revenue realized for
9the preceding month from the 1% tax on sales of food for human
10consumption which is to be consumed off the premises where it
11is sold (other than alcoholic beverages, soft drinks and food
12which has been prepared for immediate consumption) and
13prescription and nonprescription medicines, drugs, medical
14appliances, products classified as Class III medical devices by
15the United States Food and Drug Administration that are used
16for cancer treatment pursuant to a prescription, as well as any
17accessories and components related to those devices, and
18insulin, urine testing materials, syringes and needles used by
19diabetics.
20    Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund 4% of the
22revenue realized for the preceding month from the 6.25% general
23rate on sales of tangible personal property other than aviation
24fuel sold on or after December 1, 2017. This exception for
25aviation fuel only applies for so long as the revenue use
26requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

 

 

10000SB0990sam002- 75 -LRB100 07613 HLH 27849 a

1binding on the State.
2    For aviation fuel sold on or after December 1, 2017, each
3month the Department shall pay into the State Aviation Program
4Fund 4% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be required
7for refunds of the 4% portion of the tax on aviation fuel under
8this Act, which amount shall be deposited into the Aviation
9Fuel Sales Tax Refund Fund. The Department shall only pay
10moneys into the State Aviation Program Fund and the Aviation
11Fuel Sales Tax Refund Fund under this Act for so long as the
12revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1347133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the County and Mass Transit District Fund 20% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the revenue
20realized for the preceding month from the 6.25% general rate on
21transfers of tangible personal property other than aviation
22fuel sold on or after December 1, 2017. This exception for
23aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the State.
26    For aviation fuel sold on or after December 1, 2017, each

 

 

10000SB0990sam002- 76 -LRB100 07613 HLH 27849 a

1month the Department shall pay into the State Aviation Program
2Fund 16% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be required
5for refunds of the 16% portion of the tax on aviation fuel
6under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuel Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling 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 Use Tax
26Act, and the Retailers' Occupation Tax Act an amount equal to

 

 

10000SB0990sam002- 77 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 78 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 79 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 80 -LRB100 07613 HLH 27849 a

1pursuant to this Act and required to be deposited into the
2Build Illinois Fund are subject to the pledge, claim and charge
3set forth in Section 12 of the Build Illinois Bond Act.
4    Subject to payment of amounts into the Build Illinois Fund
5as provided in the preceding paragraph or in any amendment
6thereto hereafter enacted, the following specified monthly
7installment of the amount requested in the certificate of the
8Chairman of the Metropolitan Pier and Exposition Authority
9provided under Section 8.25f of the State Finance Act, but not
10in excess of the sums designated as "Total Deposit", shall be
11deposited in the aggregate from collections under Section 9 of
12the Use Tax Act, Section 9 of the Service Use Tax Act, Section
139 of the Service Occupation Tax Act, and Section 3 of the
14Retailers' Occupation Tax Act into the McCormick Place
15Expansion Project Fund in the specified fiscal years.
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000

 

 

10000SB0990sam002- 81 -LRB100 07613 HLH 27849 a

12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019221,000,000
192020233,000,000
202021246,000,000
212022260,000,000
222023275,000,000
232024 275,000,000
242025 275,000,000
252026 279,000,000
262027 292,000,000

 

 

10000SB0990sam002- 82 -LRB100 07613 HLH 27849 a

12028 307,000,000
22029 322,000,000
32030 338,000,000
42031 350,000,000
52032 350,000,000
6and
7each fiscal year
8thereafter that bonds
9are outstanding under
10Section 13.2 of the
11Metropolitan Pier and
12Exposition Authority Act,
13but not after fiscal year 2060.
14    Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Pier and Exposition
21Authority Act, plus cumulative deficiencies in the deposits
22required under this Section for previous months and years,
23shall be deposited into the McCormick Place Expansion Project
24Fund, until the full amount requested for the fiscal year, but
25not in excess of the amount specified above as "Total Deposit",
26has been deposited.

 

 

10000SB0990sam002- 83 -LRB100 07613 HLH 27849 a

1    Subject to payment of amounts into the Capital Projects
2Fund, the Build Illinois Fund, and the McCormick Place
3Expansion Project Fund pursuant to the preceding paragraphs or
4in any amendments thereto hereafter enacted, the Department
5shall each month deposit into the Aviation Fuel Sales Tax
6Refund Fund an amount estimated by the Department to be
7required for refunds of the 80% portion of the tax on aviation
8fuel under this Act.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning July 1, 1993 and ending on September 30,
132013, the Department shall each month pay into the Illinois Tax
14Increment Fund 0.27% of 80% of the net revenue realized for the
15preceding month from the 6.25% general rate on the selling
16price of tangible personal property.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning with the receipt of the first report of
21taxes paid by an eligible business and continuing for a 25-year
22period, the Department shall each month pay into the Energy
23Infrastructure Fund 80% of the net revenue realized from the
246.25% general rate on the selling price of Illinois-mined coal
25that was sold to an eligible business. For purposes of this
26paragraph, the term "eligible business" means a new electric

 

 

10000SB0990sam002- 84 -LRB100 07613 HLH 27849 a

1generating facility certified pursuant to Section 605-332 of
2the Department of Commerce and Economic Opportunity Law of the
3Civil Administrative Code of Illinois.
4    Subject to payment of amounts into the Build Illinois Fund,
5the McCormick Place Expansion Project Fund, the Illinois Tax
6Increment Fund, and the Energy Infrastructure Fund pursuant to
7the preceding paragraphs or in any amendments to this Section
8hereafter enacted, beginning on the first day of the first
9calendar month to occur on or after the effective date of this
10amendatory Act of the 98th General Assembly, each month, from
11the collections made under Section 9 of the Use Tax Act,
12Section 9 of the Service Use Tax Act, Section 9 of the Service
13Occupation Tax Act, and Section 3 of the Retailers' Occupation
14Tax Act, the Department shall pay into the Tax Compliance and
15Administration Fund, to be used, subject to appropriation, to
16fund additional auditors and compliance personnel at the
17Department of Revenue, an amount equal to 1/12 of 5% of 80% of
18the cash receipts collected during the preceding fiscal year by
19the Audit Bureau of the Department under the Use Tax Act, the
20Service Use Tax Act, the Service Occupation Tax Act, the
21Retailers' Occupation Tax Act, and associated local occupation
22and use taxes administered by the Department (except the amount
23collected on aviation fuel sold on or after December 1, 2017).
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% shall be paid into the General
26Revenue Fund of the State Treasury and 25% shall be reserved in

 

 

10000SB0990sam002- 85 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 86 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 87 -LRB100 07613 HLH 27849 a

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    For greater simplicity of administration, it shall be
13permissible for manufacturers, importers and wholesalers whose
14products are sold by numerous servicemen in Illinois, and who
15wish to do so, to assume the responsibility for accounting and
16paying to the Department all tax accruing under this Act with
17respect to such sales, if the servicemen who are affected do
18not make written objection to the Department to this
19arrangement.
20(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2198-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2298-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
238-19-16.)
 
24    (35 ILCS 115/17)  (from Ch. 120, par. 439.117)
25    Sec. 17. If it shall appear that an amount of tax or

 

 

10000SB0990sam002- 88 -LRB100 07613 HLH 27849 a

1penalty or interest has been paid in error hereunder directly
2to the Department by a serviceman, whether such amount be paid
3through a mistake of fact or an error of law, such serviceman
4may file a claim for credit or refund with the Department. If
5it shall appear that an amount of tax or penalty or interest
6has been paid in error to the Department hereunder by a
7supplier who is required or authorized to collect and remit the
8Service Occupation Tax, whether such amount be paid through a
9mistake of fact or an error of law, such supplier may file a
10claim for credit or refund with the Department, provided that
11no credit shall be allowed nor any refund made for any amount
12paid by any such supplier unless it shall appear that he bore
13the burden of such amount and did not shift the burden thereof
14to anyone else (as in the case of a duplicated tax payment
15which the supplier made to the Department and did not collect
16from anyone else), or unless it shall appear that he or his
17legal representative has unconditionally repaid such amount to
18his vendee (1) who bore the burden thereof and has not shifted
19such burden directly or indirectly in any manner whatsoever;
20(2) who, if he has shifted such burden, has repaid
21unconditionally such amount to his own vendee, and (3) who is
22not entitled to receive any reimbursement therefor from any
23other source than from his supplier, nor to be relieved of such
24burden in any other manner whatsoever.
25    Any credit or refund that is allowed under this Section
26shall bear interest at the rate and in the manner specified in

 

 

10000SB0990sam002- 89 -LRB100 07613 HLH 27849 a

1the Uniform Penalty and Interest Act.
2    Any claim filed hereunder shall be filed upon a form
3prescribed and furnished by the Department. The claim shall be
4signed by the claimant (or by the claimant's legal
5representative if the claimant shall have died or become a
6person under legal disability), or by a duly authorized agent
7of the claimant or his or her legal representative.
8    A claim for credit or refund shall be considered to have
9been filed with the Department on the date upon which it is
10received by the Department. Upon receipt of any claim for
11credit or refund filed under this Act, any officer or employee
12of the Department, authorized in writing by the Director of
13Revenue to acknowledge receipt of such claims on behalf of the
14Department, shall execute on behalf of the Department, and
15shall deliver or mail to the claimant or his or her duly
16authorized agent, a written receipt, acknowledging that the
17claim has been filed with the Department, describing the claim
18in sufficient detail to identify it and stating the date upon
19which the claim was received by the Department. Such written
20receipt shall be prima facie evidence that the Department
21received the claim described in such receipt and shall be prima
22facie evidence of the date when such claim was received by the
23Department. In the absence of such a written receipt, the
24records of the Department as to when the claim was received by
25the Department, or as to whether or not the claim was received
26at all by the Department, shall be deemed to be prima facie

 

 

10000SB0990sam002- 90 -LRB100 07613 HLH 27849 a

1correct upon these questions in the event of any dispute
2between the claimant (or his legal representative) and the
3Department concerning these questions.
4    In case the Department determines that the claimant is
5entitled to a refund, such refund shall be made only from the
6Aviation Fuel Sales Tax Refund Fund or from such appropriation
7as may be available for that purpose, as appropriate. If it
8appears unlikely that the amount available appropriated would
9permit everyone having a claim allowed during the period
10covered by such appropriation or from the Aviation Fuel Sales
11Tax Refund Fund, as appropriate, to elect to receive a cash
12refund, the Department, by rule or regulation, shall provide
13for the payment of refunds in hardship cases and shall define
14what types of cases qualify as hardship cases.
15(Source: P.A. 87-205.)
 
16    Section 25. The Retailers' Occupation Tax Act is amended by
17changing Sections 3, 6, and 11 as follows:
 
18    (35 ILCS 120/3)  (from Ch. 120, par. 442)
19    Sec. 3. Except as provided in this Section, on or before
20the twentieth day of each calendar month, every person engaged
21in the business of selling tangible personal property at retail
22in this State during the preceding calendar month shall file a
23return with the Department, stating:
24        1. The name of the seller;

 

 

10000SB0990sam002- 91 -LRB100 07613 HLH 27849 a

1        2. His residence address and the address of his
2    principal place of business and the address of the
3    principal place of business (if that is a different
4    address) from which he engages in the business of selling
5    tangible personal property at retail in this State;
6        3. Total amount of receipts received by him during the
7    preceding calendar month or quarter, as the case may be,
8    from sales of tangible personal property, and from services
9    furnished, by him during such preceding calendar month or
10    quarter;
11        4. Total amount received by him during the preceding
12    calendar month or quarter on charge and time sales of
13    tangible personal property, and from services furnished,
14    by him prior to the month or quarter for which the return
15    is filed;
16        5. Deductions allowed by law;
17        6. Gross receipts which were received by him during the
18    preceding calendar month or quarter and upon the basis of
19    which the tax is imposed;
20        7. The amount of credit provided in Section 2d of this
21    Act;
22        8. The amount of tax due;
23        9. The signature of the taxpayer; and
24        10. Such other reasonable information as the
25    Department may require.
26    If a taxpayer fails to sign a return within 30 days after

 

 

10000SB0990sam002- 92 -LRB100 07613 HLH 27849 a

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    Each return shall be accompanied by the statement of
5prepaid tax issued pursuant to Section 2e for which credit is
6claimed.
7    Prior to October 1, 2003, and on and after September 1,
82004 a retailer may accept a Manufacturer's Purchase Credit
9certification from a purchaser in satisfaction of Use Tax as
10provided in Section 3-85 of the Use Tax Act if the purchaser
11provides the appropriate documentation as required by Section
123-85 of the Use Tax Act. A Manufacturer's Purchase Credit
13certification, accepted by a retailer prior to October 1, 2003
14and on and after September 1, 2004 as provided in Section 3-85
15of the Use Tax Act, may be used by that retailer to satisfy
16Retailers' Occupation Tax liability in the amount claimed in
17the certification, not to exceed 6.25% of the receipts subject
18to tax from a qualifying purchase. A Manufacturer's Purchase
19Credit reported on any original or amended return filed under
20this Act after October 20, 2003 for reporting periods prior to
21September 1, 2004 shall be disallowed. Manufacturer's
22Purchaser Credit reported on annual returns due on or after
23January 1, 2005 will be disallowed for periods prior to
24September 1, 2004. No Manufacturer's Purchase Credit may be
25used after September 30, 2003 through August 31, 2004 to
26satisfy any tax liability imposed under this Act, including any

 

 

10000SB0990sam002- 93 -LRB100 07613 HLH 27849 a

1audit liability.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in the business of selling tangible
12    personal property at retail in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month from sales of tangible
15    personal property by him during such preceding calendar
16    month, including receipts from charge and time sales, but
17    less all deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due; and
21        6. Such other reasonable information as the Department
22    may require.
23    Beginning on January 1, 2018, every person engaged in the
24business of selling aviation fuel at retail in this State
25during the preceding calendar month shall, instead of reporting
26and paying tax as otherwise required by this Section, file an

 

 

10000SB0990sam002- 94 -LRB100 07613 HLH 27849 a

1aviation fuel tax return with the Department on or before the
2twentieth day of each calendar month. The requirements related
3to the return shall be as otherwise provided in this Section.
4Notwithstanding any other provisions of this Act to the
5contrary, retailers selling aviation fuel shall file all
6aviation fuel tax returns and shall make all aviation fuel tax
7payments by electronic means in the manner and form required by
8the Department. For purposes of this paragraph, "aviation fuel"
9means a product that is intended for use or offered for sale as
10fuel for an aircraft.
11    Beginning on October 1, 2003, any person who is not a
12licensed distributor, importing distributor, or manufacturer,
13as defined in the Liquor Control Act of 1934, but is engaged in
14the business of selling, at retail, alcoholic liquor shall file
15a statement with the Department of Revenue, in a format and at
16a time prescribed by the Department, showing the total amount
17paid for alcoholic liquor purchased during the preceding month
18and such other information as is reasonably required by the
19Department. The Department may adopt rules to require that this
20statement be filed in an electronic or telephonic format. Such
21rules may provide for exceptions from the filing requirements
22of this paragraph. For the purposes of this paragraph, the term
23"alcoholic liquor" shall have the meaning prescribed in the
24Liquor Control Act of 1934.
25    Beginning on October 1, 2003, every distributor, importing
26distributor, and manufacturer of alcoholic liquor as defined in

 

 

10000SB0990sam002- 95 -LRB100 07613 HLH 27849 a

1the Liquor Control Act of 1934, shall file a statement with the
2Department of Revenue, no later than the 10th day of the month
3for the preceding month during which transactions occurred, by
4electronic means, showing the total amount of gross receipts
5from the sale of alcoholic liquor sold or distributed during
6the preceding month to purchasers; identifying the purchaser to
7whom it was sold or distributed; the purchaser's tax
8registration number; and such other information reasonably
9required by the Department. A distributor, importing
10distributor, or manufacturer of alcoholic liquor must
11personally deliver, mail, or provide by electronic means to
12each retailer listed on the monthly statement a report
13containing a cumulative total of that distributor's, importing
14distributor's, or manufacturer's total sales of alcoholic
15liquor to that retailer no later than the 10th day of the month
16for the preceding month during which the transaction occurred.
17The distributor, importing distributor, or manufacturer shall
18notify the retailer as to the method by which the distributor,
19importing distributor, or manufacturer will provide the sales
20information. If the retailer is unable to receive the sales
21information by electronic means, the distributor, importing
22distributor, or manufacturer shall furnish the sales
23information by personal delivery or by mail. For purposes of
24this paragraph, the term "electronic means" includes, but is
25not limited to, the use of a secure Internet website, e-mail,
26or facsimile.

 

 

10000SB0990sam002- 96 -LRB100 07613 HLH 27849 a

1    If a total amount of less than $1 is payable, refundable or
2creditable, such amount shall be disregarded if it is less than
350 cents and shall be increased to $1 if it is 50 cents or more.
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" shall be the sum of
21the taxpayer'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

 

 

10000SB0990sam002- 97 -LRB100 07613 HLH 27849 a

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    Any amount which is required to be shown or reported on any
19return or other document under this Act shall, if such amount
20is not a whole-dollar amount, be increased to the nearest
21whole-dollar amount in any case where the fractional part of a
22dollar is 50 cents or more, and decreased to the nearest
23whole-dollar amount where the fractional part of a dollar is
24less than 50 cents.
25    If the retailer is otherwise required to file a monthly
26return and if the retailer's average monthly tax liability to

 

 

10000SB0990sam002- 98 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 99 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 100 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 101 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 102 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 103 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 104 -LRB100 07613 HLH 27849 a

1with respect to such receipts.
2    Where the seller is a corporation, the return filed on
3behalf of such corporation shall be signed by the president,
4vice-president, secretary or treasurer or by the properly
5accredited agent of such corporation.
6    Where the seller is a limited liability company, the return
7filed on behalf of the limited liability company shall be
8signed by a manager, member, or properly accredited agent of
9the limited liability company.
10    Except as provided in this Section, the retailer filing the
11return under this Section shall, at the time of filing such
12return, pay to the Department the amount of tax imposed by this
13Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
14on and after January 1, 1990, or $5 per calendar year,
15whichever is greater, which is allowed to reimburse the
16retailer for the expenses incurred in keeping records,
17preparing and filing returns, remitting the tax and supplying
18data to the Department on request. The discount under this
19Section is not allowed for taxes paid on aviation fuel that are
20deposited into the State Aviation Program Fund under this Act.
21Any prepayment made pursuant to Section 2d of this Act shall be
22included in the amount on which such 2.1% or 1.75% discount is
23computed. In the case of retailers who report and pay the tax
24on a transaction by transaction basis, as provided in this
25Section, such discount shall be taken with each such tax
26remittance instead of when such retailer files his periodic

 

 

10000SB0990sam002- 105 -LRB100 07613 HLH 27849 a

1return. The Department may disallow the discount for retailers
2whose certificate of registration is revoked at the time the
3return is filed, but only if the Department's decision to
4revoke the certificate of registration has become final.
5    Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Use Tax
7Act, the Service Occupation Tax Act, and the Service Use Tax
8Act, excluding any liability for prepaid sales tax to be
9remitted in accordance with Section 2d of this Act, was $10,000
10or more during the preceding 4 complete calendar quarters, he
11shall file a return with the Department each month by the 20th
12day of the month next following the month during which such tax
13liability is incurred and shall make payments to the Department
14on or before the 7th, 15th, 22nd and last day of the month
15during which such liability is incurred. On and after October
161, 2000, if the taxpayer's average monthly tax liability to the
17Department under this Act, the Use Tax Act, the Service
18Occupation Tax Act, and the Service Use Tax Act, excluding any
19liability for prepaid sales tax to be remitted in accordance
20with Section 2d of this Act, was $20,000 or more during the
21preceding 4 complete calendar quarters, he shall file a return
22with the Department each month by the 20th day of the month
23next following the month during which such tax liability is
24incurred and shall make payment to the Department on or before
25the 7th, 15th, 22nd and last day of the month during which such
26liability is incurred. If the month during which such tax

 

 

10000SB0990sam002- 106 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 107 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 108 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 109 -LRB100 07613 HLH 27849 a

1monthly basis.
2    The provisions of this paragraph apply before October 1,
32001. Without regard to whether a taxpayer is required to make
4quarter monthly payments as specified above, any taxpayer who
5is required by Section 2d of this Act to collect and remit
6prepaid taxes and has collected prepaid taxes which average in
7excess of $25,000 per month during the preceding 2 complete
8calendar quarters, shall file a return with the Department as
9required by Section 2f and shall make payments to the
10Department on or before the 7th, 15th, 22nd and last day of the
11month during which such liability is incurred. If the month
12during which such tax liability is incurred began prior to
13September 1, 1985 (the effective date of Public Act 84-221)
14this amendatory Act of 1985, each payment shall be in an amount
15not less than 22.5% of the taxpayer's actual liability under
16Section 2d. If the month during which such tax liability is
17incurred begins on or after January 1, 1986, each payment shall
18be in an amount equal to 22.5% of the taxpayer's actual
19liability for the month or 27.5% of the taxpayer's liability
20for the same calendar month of the preceding calendar year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1987, each payment shall be in an amount
23equal to 22.5% of the taxpayer's actual liability for the month
24or 26.25% of the taxpayer's liability for the same calendar
25month of the preceding year. The amount of such quarter monthly
26payments shall be credited against the final tax liability of

 

 

10000SB0990sam002- 110 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 111 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 112 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 113 -LRB100 07613 HLH 27849 a

1Administration that are used for cancer treatment pursuant to a
2prescription, as well as any accessories and components related
3to those devices, and insulin, urine testing materials,
4syringes and needles used by diabetics.
5    Beginning January 1, 1990, each month the Department shall
6pay into the County and Mass Transit District Fund, a special
7fund in the State treasury which is hereby created, 4% of the
8net revenue realized for the preceding month from the 6.25%
9general rate other than aviation fuel sold on or after December
101, 2017. This exception for aviation fuel only applies for so
11long as the revenue use requirements of 49 U.S.C. 47107(b) and
1249 U.S.C. 47133 are binding on the State.
13    For aviation fuel sold on or after December 1, 2017, each
14month the Department shall pay into the State Aviation Program
15Fund 4% of the net revenue realized for the preceding month
16from the 6.25% general rate on the selling price of aviation
17fuel, less an amount estimated by the Department to be required
18for refunds of the 4% portion of the tax on aviation fuel under
19this Act, which amount shall be deposited into the Aviation
20fuel Sales Tax Refund Fund. The Department shall only pay
21moneys into the State Aviation Program Fund and the Aviation
22Fuel Sales Tax Refund Fund under this Act for so long as the
23revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2447133 are binding on the State.
25    Beginning August 1, 2000, each month the Department shall
26pay into the County and Mass Transit District Fund 20% of the

 

 

10000SB0990sam002- 114 -LRB100 07613 HLH 27849 a

1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol. Beginning
3September 1, 2010, each month the Department shall pay into the
4County and Mass Transit District Fund 20% of the net revenue
5realized for the preceding month from the 1.25% rate on the
6selling price of sales tax holiday items.
7    Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund 16% of the net revenue
9realized for the preceding month from the 6.25% general rate on
10the selling price of tangible personal property other than
11aviation fuel sold on or after December 1, 2017. This exception
12for aviation fuel only applies for so long as the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14binding on the State.
15    For aviation fuel sold on or after December 1, 2017, each
16month the Department shall pay into the State Aviation Program
17Fund 16% of the net revenue realized for the preceding month
18from the 6.25% general rate on the selling price of aviation
19fuel, less an amount estimated by the Department to be required
20for refunds of the 16% portion of the tax on aviation fuel
21under this Act, which amount shall be deposited into the
22Aviation fuel Sales Tax Refund Fund. The Department shall only
23pay moneys into the State Aviation Program Fund and the
24Aviation Fuel Sales Tax Refund Fund under this Act for so long
25as the revenue use requirements of 49 U.S.C. 47107(b) and 49
26U.S.C. 47133 are binding on the State.

 

 

10000SB0990sam002- 115 -LRB100 07613 HLH 27849 a

1    Beginning August 1, 2000, each month the Department shall
2pay into the Local Government Tax Fund 80% of the net revenue
3realized for the preceding month from the 1.25% rate on the
4selling price of motor fuel and gasohol. Beginning September 1,
52010, each month the Department shall pay into the Local
6Government Tax Fund 80% of the net revenue realized for the
7preceding month from the 1.25% rate on the selling price of
8sales tax holiday items.
9    Beginning October 1, 2009, each month the Department shall
10pay into the Capital Projects Fund an amount that is equal to
11an amount estimated by the Department to represent 80% of the
12net revenue realized for the preceding month from the sale of
13candy, grooming and hygiene products, and soft drinks that had
14been taxed at a rate of 1% prior to September 1, 2009 but that
15are now taxed at 6.25%.
16    Beginning July 1, 2011, each month the Department shall pay
17into the Clean Air Act Permit Fund 80% of the net revenue
18realized for the preceding month from the 6.25% general rate on
19the selling price of sorbents used in Illinois in the process
20of sorbent injection as used to comply with the Environmental
21Protection Act or the federal Clean Air Act, but the total
22payment into the Clean Air Act Permit Fund under this Act and
23the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
24    Beginning July 1, 2013, each month the Department shall pay
25into the Underground Storage Tank Fund from the proceeds
26collected under this Act, the Use Tax Act, the Service Use Tax

 

 

10000SB0990sam002- 116 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 117 -LRB100 07613 HLH 27849 a

1Act, and Section 9 of the Service Occupation Tax Act, such Acts
2being hereinafter called the "Tax Acts" and such aggregate of
32.2% or 3.8%, as the case may be, of moneys being hereinafter
4called the "Tax Act Amount", and (2) the amount transferred to
5the Build Illinois Fund from the State and Local Sales Tax
6Reform Fund shall be less than the Annual Specified Amount (as
7hereinafter defined), an amount equal to the difference shall
8be immediately paid into the Build Illinois Fund from other
9moneys received by the Department pursuant to the Tax Acts; the
10"Annual Specified Amount" means the amounts specified below for
11fiscal years 1986 through 1993:
12Fiscal YearAnnual Specified Amount
131986$54,800,000
141987$76,650,000
151988$80,480,000
161989$88,510,000
171990$115,330,000
181991$145,470,000
191992$182,730,000
201993$206,520,000;
21and means the Certified Annual Debt Service Requirement (as
22defined in Section 13 of the Build Illinois Bond Act) or the
23Tax Act Amount, whichever is greater, for fiscal year 1994 and
24each fiscal year thereafter; and further provided, that if on
25the last business day of any month the sum of (1) the Tax Act
26Amount required to be deposited into the Build Illinois Bond

 

 

10000SB0990sam002- 118 -LRB100 07613 HLH 27849 a

1Account in the Build Illinois Fund during such month and (2)
2the amount transferred to the Build Illinois Fund from the
3State and Local Sales Tax Reform Fund shall have been less than
41/12 of the Annual Specified Amount, an amount equal to the
5difference shall be immediately paid into the Build Illinois
6Fund from other moneys received by the Department pursuant to
7the Tax Acts; and, further provided, that in no event shall the
8payments required under the preceding proviso result in
9aggregate payments into the Build Illinois Fund pursuant to
10this clause (b) for any fiscal year in excess of the greater of
11(i) the Tax Act Amount or (ii) the Annual Specified Amount for
12such fiscal year. The amounts payable into the Build Illinois
13Fund under clause (b) of the first sentence in this paragraph
14shall be payable only until such time as the aggregate amount
15on deposit under each trust indenture securing Bonds issued and
16outstanding pursuant to the Build Illinois Bond Act is
17sufficient, taking into account any future investment income,
18to fully provide, in accordance with such indenture, for the
19defeasance of or the payment of the principal of, premium, if
20any, and interest on the Bonds secured by such indenture and on
21any Bonds expected to be issued thereafter and all fees and
22costs payable with respect thereto, all as certified by the
23Director of the Bureau of the Budget (now Governor's Office of
24Management and Budget). If on the last business day of any
25month in which Bonds are outstanding pursuant to the Build
26Illinois Bond Act, the aggregate of moneys deposited in the

 

 

10000SB0990sam002- 119 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 120 -LRB100 07613 HLH 27849 a

19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993         $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000

 

 

10000SB0990sam002- 121 -LRB100 07613 HLH 27849 a

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,

 

 

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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 Capital Projects
16Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois
17Fund, and the McCormick Place Expansion Project Fund pursuant
18to the preceding paragraphs or in any amendments thereto
19hereafter enacted, the Department shall each month deposit into
20the Aviation Fuel Sales Tax Refund Fund an amount estimated by
21the Department to be required for refunds of the 80% portion of
22the tax on aviation fuel under this Act.
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 July 1, 1993 and ending on September 30,

 

 

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12013, the Department shall each month pay into the Illinois Tax
2Increment Fund 0.27% of 80% of the net revenue realized for the
3preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
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 with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    Subject to payment of amounts into the Build Illinois Fund,
19the McCormick Place Expansion Project Fund, the Illinois Tax
20Increment Fund, and the Energy Infrastructure Fund pursuant to
21the preceding paragraphs or in any amendments to this Section
22hereafter enacted, beginning on the first day of the first
23calendar month to occur on or after August 26, 2014 (the
24effective date of Public Act 98-1098) this amendatory Act of
25the 98th General Assembly, each month, from the collections
26made under Section 9 of the Use Tax Act, Section 9 of the

 

 

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1Service Use Tax Act, Section 9 of the Service Occupation Tax
2Act, and Section 3 of the Retailers' Occupation Tax Act, the
3Department shall pay into the Tax Compliance and Administration
4Fund, to be used, subject to appropriation, to fund additional
5auditors and compliance personnel at the Department of Revenue,
6an amount equal to 1/12 of 5% of 80% of the cash receipts
7collected during the preceding fiscal year by the Audit Bureau
8of the Department under the Use Tax Act, the Service Use Tax
9Act, the Service Occupation Tax Act, the Retailers' Occupation
10Tax Act, and associated local occupation and use taxes
11administered by the Department (except the amount collected on
12aviation fuel sold on or after December 1, 2017).
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, 75% thereof shall be paid into the State
15Treasury and 25% shall be reserved in a special account and
16used only for the transfer to the Common School Fund as part of
17the monthly transfer from the General Revenue Fund in
18accordance with Section 8a of the State Finance Act.
19    The Department may, upon separate written notice to a
20taxpayer, require the taxpayer to prepare and file with the
21Department on a form prescribed by the Department within not
22less than 60 days after receipt of the notice an annual
23information return for the tax year specified in the notice.
24Such annual return to the Department shall include a statement
25of gross receipts as shown by the retailer's last Federal
26income tax return. If the total receipts of the business as

 

 

10000SB0990sam002- 125 -LRB100 07613 HLH 27849 a

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

 

 

10000SB0990sam002- 126 -LRB100 07613 HLH 27849 a

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

 

 

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

 

 

10000SB0990sam002- 128 -LRB100 07613 HLH 27849 a

1flea markets and similar exhibitions or events, or any
2transient merchants, as defined by Section 2 of the Transient
3Merchant Act of 1987, may be required to make a daily report of
4the amount of such sales to the Department and to make a daily
5payment of the full amount of tax due. The Department shall
6impose this requirement when it finds that there is a
7significant risk of loss of revenue to the State at such an
8exhibition or event. Such a finding shall be based on evidence
9that a substantial number of concessionaires or other sellers
10who are not residents of Illinois will be engaging in the
11business of selling tangible personal property at retail at the
12exhibition or event, or other evidence of a significant risk of
13loss of revenue to the State. The Department shall notify
14concessionaires and other sellers affected by the imposition of
15this requirement. In the absence of notification by the
16Department, the concessionaires and other sellers shall file
17their returns as otherwise required in this Section.
18(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1998-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
208-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933,
21eff. 1-27-17; revised 2-3-17.)
 
22    (35 ILCS 120/6)  (from Ch. 120, par. 445)
23    Sec. 6. Credit memorandum or refund. If it appears, after
24claim therefor filed with the Department, that an amount of tax
25or penalty or interest has been paid which was not due under

 

 

10000SB0990sam002- 129 -LRB100 07613 HLH 27849 a

1this Act, whether as the result of a mistake of fact or an
2error of law, except as hereinafter provided, then the
3Department shall issue a credit memorandum or refund to the
4person who made the erroneous payment or, if that person died
5or became a person under legal disability, to his or her legal
6representative, as such. For purposes of this Section, the tax
7is deemed to be erroneously paid by a retailer when the
8manufacturer of a motor vehicle sold by the retailer accepts
9the return of that automobile and refunds to the purchaser the
10selling price of that vehicle as provided in the New Vehicle
11Buyer Protection Act. When a motor vehicle is returned for a
12refund of the purchase price under the New Vehicle Buyer
13Protection Act, the Department shall issue a credit memorandum
14or a refund for the amount of tax paid by the retailer under
15this Act attributable to the initial sale of that vehicle.
16Claims submitted by the retailer are subject to the same
17restrictions and procedures provided for in this Act. If it is
18determined that the Department should issue a credit memorandum
19or refund, the Department may first apply the amount thereof
20against any tax or penalty or interest due or to become due
21under this Act or under the Use Tax Act, the Service Occupation
22Tax Act, the Service Use Tax Act, any local occupation or use
23tax administered by the Department, Section 4 of the Water
24Commission Act of 1985, subsections (b), (c) and (d) of Section
255.01 of the Local Mass Transit District Act, or subsections
26(e), (f) and (g) of Section 4.03 of the Regional Transportation

 

 

10000SB0990sam002- 130 -LRB100 07613 HLH 27849 a

1Authority Act, from the person who made the erroneous payment.
2If no tax or penalty or interest is due and no proceeding is
3pending to determine whether such person is indebted to the
4Department for tax or penalty or interest, the credit
5memorandum or refund shall be issued to the claimant; or (in
6the case of a credit memorandum) the credit memorandum may be
7assigned and set over by the lawful holder thereof, subject to
8reasonable rules of the Department, to any other person who is
9subject to this Act, the Use Tax Act, the Service Occupation
10Tax Act, the Service Use Tax Act, any local occupation or use
11tax administered by the Department, Section 4 of the Water
12Commission Act of 1985, subsections (b), (c) and (d) of Section
135.01 of the Local Mass Transit District Act, or subsections
14(e), (f) and (g) of Section 4.03 of the Regional Transportation
15Authority Act, and the amount thereof applied by the Department
16against any tax or penalty or interest due or to become due
17under this Act or under the Use Tax Act, the Service Occupation
18Tax Act, the Service Use Tax Act, any local occupation or use
19tax administered by the Department, Section 4 of the Water
20Commission Act of 1985, subsections (b), (c) and (d) of Section
215.01 of the Local Mass Transit District Act, or subsections
22(e), (f) and (g) of Section 4.03 of the Regional Transportation
23Authority Act, from such assignee. However, as to any claim for
24credit or refund filed with the Department on and after each
25January 1 and July 1 no amount of tax or penalty or interest
26erroneously paid (either in total or partial liquidation of a

 

 

10000SB0990sam002- 131 -LRB100 07613 HLH 27849 a

1tax or penalty or amount of interest under this Act) more than
23 years prior to such January 1 and July 1, respectively, shall
3be credited or refunded, except that if both the Department and
4the taxpayer have agreed to an extension of time to issue a
5notice of tax liability as provided in Section 4 of this Act,
6such claim may be filed at any time prior to the expiration of
7the period agreed upon.
8    No claim may be allowed for any amount paid to the
9Department, whether paid voluntarily or involuntarily, if paid
10in total or partial liquidation of an assessment which had
11become final before the claim for credit or refund to recover
12the amount so paid is filed with the Department, or if paid in
13total or partial liquidation of a judgment or order of court.
14No credit may be allowed or refund made for any amount paid by
15or collected from any claimant unless it appears (a) that the
16claimant bore the burden of such amount and has not been
17relieved thereof nor reimbursed therefor and has not shifted
18such burden directly or indirectly through inclusion of such
19amount in the price of the tangible personal property sold by
20him or her or in any manner whatsoever; and that no
21understanding or agreement, written or oral, exists whereby he
22or she or his or her legal representative may be relieved of
23the burden of such amount, be reimbursed therefor or may shift
24the burden thereof; or (b) that he or she or his or her legal
25representative has repaid unconditionally such amount to his or
26her vendee (1) who bore the burden thereof and has not shifted

 

 

10000SB0990sam002- 132 -LRB100 07613 HLH 27849 a

1such burden directly or indirectly, in any manner whatsoever;
2(2) who, if he or she has shifted such burden, has repaid
3unconditionally such amount to his own vendee; and (3) who is
4not entitled to receive any reimbursement therefor from any
5other source than from his or her vendor, nor to be relieved of
6such burden in any manner whatsoever. No credit may be allowed
7or refund made for any amount paid by or collected from any
8claimant unless it appears that the claimant has
9unconditionally repaid, to the purchaser, any amount collected
10from the purchaser and retained by the claimant with respect to
11the same transaction under the Use Tax Act.
12    Any credit or refund that is allowed under this Section
13shall bear interest at the rate and in the manner specified in
14the Uniform Penalty and Interest Act.
15    In case the Department determines that the claimant is
16entitled to a refund, such refund shall be made only from the
17Aviation Fuel Sales Tax Refund Fund or from such appropriation
18as may be available for that purpose, as appropriate. If it
19appears unlikely that the amount available appropriated would
20permit everyone having a claim allowed during the period
21covered by such appropriation or from the Aviation Fuel Sales
22Tax Refund Fund, as appropriate, to elect to receive a cash
23refund, the Department, by rule or regulation, shall provide
24for the payment of refunds in hardship cases and shall define
25what types of cases qualify as hardship cases.
26    If a retailer who has failed to pay retailers' occupation

 

 

10000SB0990sam002- 133 -LRB100 07613 HLH 27849 a

1tax on gross receipts from retail sales is required by the
2Department to pay such tax, such retailer, without filing any
3formal claim with the Department, shall be allowed to take
4credit against such retailers' occupation tax liability to the
5extent, if any, to which such retailer has paid an amount
6equivalent to retailers' occupation tax or has paid use tax in
7error to his or her vendor or vendors of the same tangible
8personal property which such retailer bought for resale and did
9not first use before selling it, and no penalty or interest
10shall be charged to such retailer on the amount of such credit.
11However, when such credit is allowed to the retailer by the
12Department, the vendor is precluded from refunding any of that
13tax to the retailer and filing a claim for credit or refund
14with respect thereto with the Department. The provisions of
15this amendatory Act shall be applied retroactively, regardless
16of the date of the transaction.
17(Source: P.A. 91-901, eff. 1-1-01.)
 
18    (35 ILCS 120/11)  (from Ch. 120, par. 450)
19    Sec. 11. All information received by the Department from
20returns filed under this Act, or from any investigation
21conducted under this Act, shall be confidential, except for
22official purposes, and any person who divulges any such
23information in any manner, except in accordance with a proper
24judicial order or as otherwise provided by law, shall be guilty
25of a Class B misdemeanor with a fine not to exceed $7,500.

 

 

10000SB0990sam002- 134 -LRB100 07613 HLH 27849 a

1    Nothing in this Act prevents the Director of Revenue from
2publishing or making available to the public the names and
3addresses of persons filing returns under this Act, or
4reasonable statistics concerning the operation of the tax by
5grouping the contents of returns so the information in any
6individual return is not disclosed.
7    Nothing in this Act prevents the Director of Revenue from
8divulging to the United States Government or the government of
9any other state, or any officer or agency thereof, for
10exclusively official purposes, information received by the
11Department in administering this Act, provided that such other
12governmental agency agrees to divulge requested tax
13information to the Department.
14    The Department's furnishing of information derived from a
15taxpayer's return or from an investigation conducted under this
16Act to the surety on a taxpayer's bond that has been furnished
17to the Department under this Act, either to provide notice to
18such surety of its potential liability under the bond or, in
19order to support the Department's demand for payment from such
20surety under the bond, is an official purpose within the
21meaning of this Section.
22    The furnishing upon request of information obtained by the
23Department from returns filed under this Act or investigations
24conducted under this Act to the Illinois Liquor Control
25Commission for official use is deemed to be an official purpose
26within the meaning of this Section.

 

 

10000SB0990sam002- 135 -LRB100 07613 HLH 27849 a

1    Notice to a surety of potential liability shall not be
2given unless the taxpayer has first been notified, not less
3than 10 days prior thereto, of the Department's intent to so
4notify the surety.
5    The furnishing upon request of the Auditor General, or his
6authorized agents, for official use, of returns filed and
7information related thereto under this Act is deemed to be an
8official purpose within the meaning of this Section.
9    Where an appeal or a protest has been filed on behalf of a
10taxpayer, the furnishing upon request of the attorney for the
11taxpayer of returns filed by the taxpayer and information
12related thereto under this Act is deemed to be an official
13purpose within the meaning of this Section.
14    The furnishing of financial information to a municipality
15or county, upon request of the chief executive officer thereof,
16is an official purpose within the meaning of this Section,
17provided the municipality or county agrees in writing to the
18requirements of this Section. Information provided to
19municipalities and counties under this paragraph shall be
20limited to: (1) the business name; (2) the business address;
21(3) the standard classification number assigned to the
22business; (4) net revenue distributed to the requesting
23municipality or county that is directly related to the
24requesting municipality's or county's local share of the
25proceeds under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and the Retailers' Occupation Tax

 

 

10000SB0990sam002- 136 -LRB100 07613 HLH 27849 a

1Act distributed from the Local Government Tax Fund, and, if
2applicable, any locally imposed retailers' occupation tax or
3service occupation tax; and (5) a listing of all businesses
4within the requesting municipality or county by account
5identification number and address. On and after July 1, 2015,
6the furnishing of financial information to municipalities and
7counties under this paragraph may be by electronic means.
8    Information so provided shall be subject to all
9confidentiality provisions of this Section. The written
10agreement shall provide for reciprocity, limitations on
11access, disclosure, and procedures for requesting information.
12    The Department may make available to the Board of Trustees
13of any Metro East Mass Transit District information contained
14on transaction reporting returns required to be filed under
15Section 3 of this Act that report sales made within the
16boundary of the taxing authority of that Metro East Mass
17Transit District, as provided in Section 5.01 of the Local Mass
18Transit District Act. The disclosure shall be made pursuant to
19a written agreement between the Department and the Board of
20Trustees of a Metro East Mass Transit District, which is an
21official purpose within the meaning of this Section. The
22written agreement between the Department and the Board of
23Trustees of a Metro East Mass Transit District shall provide
24for reciprocity, limitations on access, disclosure, and
25procedures for requesting information. Information so provided
26shall be subject to all confidentiality provisions of this

 

 

10000SB0990sam002- 137 -LRB100 07613 HLH 27849 a

1Section.
2    The Director may make available to any State agency,
3including the Illinois Supreme Court, which licenses persons to
4engage in any occupation, information that a person licensed by
5such agency has failed to file returns under this Act or pay
6the tax, penalty and interest shown therein, or has failed to
7pay any final assessment of tax, penalty or interest due under
8this Act. The Director may make available to any State agency,
9including the Illinois Supreme Court, information regarding
10whether a bidder, contractor, or an affiliate of a bidder or
11contractor has failed to collect and remit Illinois Use tax on
12sales into Illinois, or any tax under this Act or pay the tax,
13penalty, and interest shown therein, or has failed to pay any
14final assessment of tax, penalty, or interest due under this
15Act, for the limited purpose of enforcing bidder and contractor
16certifications. The Director may make available to units of
17local government and school districts that require bidder and
18contractor certifications, as set forth in Sections 50-11 and
1950-12 of the Illinois Procurement Code, information regarding
20whether a bidder, contractor, or an affiliate of a bidder or
21contractor has failed to collect and remit Illinois Use tax on
22sales into Illinois, file returns under this Act, or pay the
23tax, penalty, and interest shown therein, or has failed to pay
24any final assessment of tax, penalty, or interest due under
25this Act, for the limited purpose of enforcing bidder and
26contractor certifications. For purposes of this Section, the

 

 

10000SB0990sam002- 138 -LRB100 07613 HLH 27849 a

1term "affiliate" means any entity that (1) directly,
2indirectly, or constructively controls another entity, (2) is
3directly, indirectly, or constructively controlled by another
4entity, or (3) is subject to the control of a common entity.
5For purposes of this Section, an entity controls another entity
6if it owns, directly or individually, more than 10% of the
7voting securities of that entity. As used in this Section, the
8term "voting security" means a security that (1) confers upon
9the holder the right to vote for the election of members of the
10board of directors or similar governing body of the business or
11(2) is convertible into, or entitles the holder to receive upon
12its exercise, a security that confers such a right to vote. A
13general partnership interest is a voting security.
14    The Director may make available to any State agency,
15including the Illinois Supreme Court, units of local
16government, and school districts, information regarding
17whether a bidder or contractor is an affiliate of a person who
18is not collecting and remitting Illinois Use taxes for the
19limited purpose of enforcing bidder and contractor
20certifications.
21    The Director may also make available to the Secretary of
22State information that a limited liability company, which has
23filed articles of organization with the Secretary of State, or
24corporation which has been issued a certificate of
25incorporation by the Secretary of State has failed to file
26returns under this Act or pay the tax, penalty and interest

 

 

10000SB0990sam002- 139 -LRB100 07613 HLH 27849 a

1shown therein, or has failed to pay any final assessment of
2tax, penalty or interest due under this Act. An assessment is
3final when all proceedings in court for review of such
4assessment have terminated or the time for the taking thereof
5has expired without such proceedings being instituted.
6    The Director shall make available for public inspection in
7the Department's principal office and for publication, at cost,
8administrative decisions issued on or after January 1, 1995.
9These decisions are to be made available in a manner so that
10the following taxpayer information is not disclosed:
11        (1) The names, addresses, and identification numbers
12    of the taxpayer, related entities, and employees.
13        (2) At the sole discretion of the Director, trade
14    secrets or other confidential information identified as
15    such by the taxpayer, no later than 30 days after receipt
16    of an administrative decision, by such means as the
17    Department shall provide by rule.
18    The Director shall determine the appropriate extent of the
19deletions allowed in paragraph (2). In the event the taxpayer
20does not submit deletions, the Director shall make only the
21deletions specified in paragraph (1).
22    The Director shall make available for public inspection and
23publication an administrative decision within 180 days after
24the issuance of the administrative decision. The term
25"administrative decision" has the same meaning as defined in
26Section 3-101 of Article III of the Code of Civil Procedure.

 

 

10000SB0990sam002- 140 -LRB100 07613 HLH 27849 a

1Costs collected under this Section shall be paid into the Tax
2Compliance and Administration Fund.
3    Nothing contained in this Act shall prevent the Director
4from divulging information to any person pursuant to a request
5or authorization made by the taxpayer or by an authorized
6representative of the taxpayer.
7    The furnishing of information obtained by the Department
8from returns filed under this amendatory Act of the 100th
9General Assembly to the Department of Transportation for
10purposes of compliance with this amendatory Act of the 100th
11General Assembly regarding aviation fuel is deemed to be an
12official purpose within the meaning of this Section.
13(Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
 
14    Section 30. The Motor Fuel Tax Law is amended by changing
15Sections 2, 2b, and 8a as follows:
 
16    (35 ILCS 505/2)  (from Ch. 120, par. 418)
17    Sec. 2. A tax is imposed on the privilege of operating
18motor vehicles upon the public highways and recreational-type
19watercraft upon the waters of this State.
20    (a) Prior to August 1, 1989, the tax is imposed at the rate
21of 13 cents per gallon on all motor fuel used in motor vehicles
22operating on the public highways and recreational type
23watercraft operating upon the waters of this State. Beginning
24on August 1, 1989 and until January 1, 1990, the rate of the

 

 

10000SB0990sam002- 141 -LRB100 07613 HLH 27849 a

1tax imposed in this paragraph shall be 16 cents per gallon.
2Beginning January 1, 1990, the rate of tax imposed in this
3paragraph shall be 19 cents per gallon.
4    (b) The tax on the privilege of operating motor vehicles
5which use diesel fuel shall be the rate according to paragraph
6(a) plus an additional 2 1/2 cents per gallon. "Diesel fuel" is
7defined as any product intended for use or offered for sale as
8a fuel for engines in which the fuel is injected into the
9combustion chamber and ignited by pressure without electric
10spark.
11    (c) A tax is imposed upon the privilege of engaging in the
12business of selling motor fuel as a retailer or reseller on all
13motor fuel used in motor vehicles operating on the public
14highways and recreational type watercraft operating upon the
15waters of this State: (1) at the rate of 3 cents per gallon on
16motor fuel owned or possessed by such retailer or reseller at
1712:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
18gallon on motor fuel owned or possessed by such retailer or
19reseller at 12:01 A.M. on January 1, 1990.
20    Retailers and resellers who are subject to this additional
21tax shall be required to inventory such motor fuel and pay this
22additional tax in a manner prescribed by the Department of
23Revenue.
24    The tax imposed in this paragraph (c) shall be in addition
25to all other taxes imposed by the State of Illinois or any unit
26of local government in this State.

 

 

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1    (d) Except as provided in Section 2a, the collection of a
2tax based on gallonage of gasoline used for the propulsion of
3any aircraft is prohibited on and after October 1, 1979, and
4the collection of a tax based on gallonage of special fuel used
5for the propulsion of any aircraft is prohibited on and after
6December 1, 2017.
7    (e) The collection of a tax, based on gallonage of all
8products commonly or commercially known or sold as 1-K
9kerosene, regardless of its classification or uses, is
10prohibited (i) on and after July 1, 1992 until December 31,
111999, except when the 1-K kerosene is either: (1) delivered
12into bulk storage facilities of a bulk user, or (2) delivered
13directly into the fuel supply tanks of motor vehicles and (ii)
14on and after January 1, 2000. Beginning on January 1, 2000, the
15collection of a tax, based on gallonage of all products
16commonly or commercially known or sold as 1-K kerosene,
17regardless of its classification or uses, is prohibited except
18when the 1-K kerosene is delivered directly into a storage tank
19that is located at a facility that has withdrawal facilities
20that are readily accessible to and are capable of dispensing
211-K kerosene into the fuel supply tanks of motor vehicles. For
22purposes of this subsection (e), a facility is considered to
23have withdrawal facilities that are not "readily accessible to
24and capable of dispensing 1-K kerosene into the fuel supply
25tanks of motor vehicles" only if the 1-K kerosene is delivered
26from: (i) a dispenser hose that is short enough so that it will

 

 

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1not reach the fuel supply tank of a motor vehicle or (ii) a
2dispenser that is enclosed by a fence or other physical barrier
3so that a vehicle cannot pull alongside the dispenser to permit
4fueling.
5    Any person who sells or uses 1-K kerosene for use in motor
6vehicles upon which the tax imposed by this Law has not been
7paid shall be liable for any tax due on the sales or use of 1-K
8kerosene.
9(Source: P.A. 96-1384, eff. 7-29-10.)
 
10    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)
11    Sec. 2b. In addition to the tax collection and reporting
12responsibilities imposed elsewhere in this Act, a person who is
13required to pay the tax imposed by Section 2a of this Act shall
14pay the tax to the Department by return showing all fuel
15purchased, acquired or received and sold, distributed or used
16during the preceding calendar month including losses of fuel as
17the result of evaporation or shrinkage due to temperature
18variations, and such other reasonable information as the
19Department may require. Losses of fuel as the result of
20evaporation or shrinkage due to temperature variations may not
21exceed 1% of the total gallons in storage at the beginning of
22the month, plus the receipts of gallonage during the month,
23minus the gallonage remaining in storage at the end of the
24month. Any loss reported that is in excess of this amount shall
25be subject to the tax imposed by Section 2a of this Law. On and

 

 

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

 

 

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1computer-generated magnetic media supporting schedule data in
2the format required by the Department, unless, as provided by
3rule, the Department grants an exception upon petition of a
4taxpayer. If the return is filed timely, the seller shall take
5a discount of 2% through June 30, 2003 and 1.75% thereafter
6which is allowed to reimburse the seller for the expenses
7incurred in keeping records, preparing and filing returns,
8collecting and remitting the tax and supplying data to the
9Department on request. The discount, however, shall be
10applicable only to the amount of payment which accompanies a
11return that is filed timely in accordance with this Section.
12The discount under this Section is not allowed for taxes paid
13on aviation fuel that are deposited into the State Aviation
14Program Fund under this Act.
15    Beginning on January 1, 2018, each person who is required
16to pay the tax imposed under Section 2a of this Act on aviation
17fuel sold or used in this State during the preceding calendar
18month shall, instead of reporting and paying tax on aviation
19fuel as otherwise required by this Section, report and pay such
20tax on a separate aviation fuel tax return, on or before the
21twentieth day of each calendar month. The requirements related
22to the return shall be as otherwise provided in this Section.
23Notwithstanding any other provisions of this Act to the
24contrary, a person required to pay the tax imposed by Section
252a of this Act on aviation fuel shall file all aviation fuel
26tax returns and shall make all aviation fuel tax payments by

 

 

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1electronic means in the manner and form required by the
2Department. For purposes of this paragraph, "aviation fuel"
3means a product that is intended for use or offered for sale as
4fuel for an aircraft.
5(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 
6    (35 ILCS 505/8a)  (from Ch. 120, par. 424a)
7    Sec. 8a. All money received by the Department under Section
82a of this Act, except money received from taxes on aviation
9fuel sold or used on or after December 1, 2017, shall be
10deposited in the Underground Storage Tank Fund created by
11Section 57.11 of the Environmental Protection Act, as now or
12hereafter amended. All money received by the Department under
13Section 2a of this Act for aviation fuel sold or used on or
14after December 1, 2017, shall be deposited into the State
15Aviation Program Fund. This exception for aviation fuel only
16applies for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18For purposes of this section, "aviation fuel" means a product
19that is intended for use or offered for sale as fuel for an
20aircraft.
21(Source: P.A. 88-496.)
 
22    Section 35. The Innovation Development and Economy Act is
23amended by changing Sections 10 and 31 as follows:
 

 

 

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1    (50 ILCS 470/10)
2    Sec. 10. Definitions. As used in this Act, the following
3words and phrases shall have the following meanings unless a
4different meaning clearly appears from the context:
5    "Base year" means the calendar year immediately prior to
6the calendar year in which the STAR bond district is
7established.
8    "Commence work" means the manifest commencement of actual
9operations on the development site, such as, erecting a
10building, general on-site and off-site grading and utility
11installations, commencing design and construction
12documentation, ordering lead-time materials, excavating the
13ground to lay a foundation or a basement, or work of like
14description which a reasonable person would recognize as being
15done with the intention and purpose to continue work until the
16project is completed.
17    "County" means the county in which a proposed STAR bond
18district is located.
19    "De minimis" means an amount less than 15% of the land area
20within a STAR bond district.
21    "Department of Revenue" means the Department of Revenue of
22the State of Illinois.
23    "Destination user" means an owner, operator, licensee,
24co-developer, subdeveloper, or tenant (i) that operates a
25business within a STAR bond district that is a retail store
26having at least 150,000 square feet of sales floor area; (ii)

 

 

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1that at the time of opening does not have another Illinois
2location within a 70 mile radius; (iii) that has an annual
3average of not less than 30% of customers who travel from at
4least 75 miles away or from out-of-state, as demonstrated by
5data from a comparable existing store or stores, or, if there
6is no comparable existing store, as demonstrated by an economic
7analysis that shows that the proposed retailer will have an
8annual average of not less than 30% of customers who travel
9from at least 75 miles away or from out-of-state; and (iv) that
10makes an initial capital investment, including project costs
11and other direct costs, of not less than $30,000,000 for such
12retail store.
13    "Destination hotel" means a hotel (as that term is defined
14in Section 2 of the Hotel Operators' Occupation Tax Act)
15complex having at least 150 guest rooms and which also includes
16a venue for entertainment attractions, rides, or other
17activities oriented toward the entertainment and amusement of
18its guests and other patrons.
19    "Developer" means any individual, corporation, trust,
20estate, partnership, limited liability partnership, limited
21liability company, or other entity. The term does not include a
22not-for-profit entity, political subdivision, or other agency
23or instrumentality of the State.
24    "Director" means the Director of Revenue, who shall consult
25with the Director of Commerce and Economic Opportunity in any
26approvals or decisions required by the Director under this Act.

 

 

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1    "Economic impact study" means a study conducted by an
2independent economist to project the financial benefit of the
3proposed STAR bond project to the local, regional, and State
4economies, consider the proposed adverse impacts on similar
5projects and businesses, as well as municipalities within the
6projected market area, and draw conclusions about the net
7effect of the proposed STAR bond project on the local,
8regional, and State economies. A copy of the economic impact
9study shall be provided to the Director for review.
10    "Eligible area" means any improved or vacant area that (i)
11is contiguous and is not, in the aggregate, less than 250 acres
12nor more than 500 acres which must include only parcels of real
13property directly and substantially benefited by the proposed
14STAR bond district plan, (ii) is adjacent to a federal
15interstate highway, (iii) is within one mile of 2 State
16highways, (iv) is within one mile of an entertainment user, or
17a major or minor league sports stadium or other similar
18entertainment venue that had an initial capital investment of
19at least $20,000,000, and (v) includes land that was previously
20surface or strip mined. The area may be bisected by streets,
21highways, roads, alleys, railways, bike paths, streams,
22rivers, and other waterways and still be deemed contiguous. In
23addition, in order to constitute an eligible area one of the
24following requirements must be satisfied and all of which are
25subject to the review and approval of the Director as provided
26in subsection (d) of Section 15:

 

 

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1        (a) the governing body of the political subdivision
2    shall have determined that the area meets the requirements
3    of a "blighted area" as defined under the Tax Increment
4    Allocation Redevelopment Act; or
5        (b) the governing body of the political subdivision
6    shall have determined that the area is a blighted area as
7    determined under the provisions of Section 11-74.3-5 of the
8    Illinois Municipal Code; or
9        (c) the governing body of the political subdivision
10    shall make the following findings:
11            (i) that the vacant portions of the area have
12        remained vacant for at least one year, or that any
13        building located on a vacant portion of the property
14        was demolished within the last year and that the
15        building would have qualified under item (ii) of this
16        subsection;
17            (ii) if portions of the area are currently
18        developed, that the use, condition, and character of
19        the buildings on the property are not consistent with
20        the purposes set forth in Section 5;
21            (iii) that the STAR bond district is expected to
22        create or retain job opportunities within the
23        political subdivision;
24            (iv) that the STAR bond district will serve to
25        further the development of adjacent areas;
26            (v) that without the availability of STAR bonds,

 

 

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1        the projects described in the STAR bond district plan
2        would not be possible;
3            (vi) that the master developer meets high
4        standards of creditworthiness and financial strength
5        as demonstrated by one or more of the following: (i)
6        corporate debenture ratings of BBB or higher by
7        Standard & Poor's Corporation or Baa or higher by
8        Moody's Investors Service, Inc.; (ii) a letter from a
9        financial institution with assets of $10,000,000 or
10        more attesting to the financial strength of the master
11        developer; or (iii) specific evidence of equity
12        financing for not less than 10% of the estimated total
13        STAR bond project costs;
14            (vii) that the STAR bond district will strengthen
15        the commercial sector of the political subdivision;
16            (viii) that the STAR bond district will enhance the
17        tax base of the political subdivision; and
18            (ix) that the formation of a STAR bond district is
19        in the best interest of the political subdivision.
20    "Entertainment user" means an owner, operator, licensee,
21co-developer, subdeveloper, or tenant that operates a business
22within a STAR bond district that has a primary use of providing
23a venue for entertainment attractions, rides, or other
24activities oriented toward the entertainment and amusement of
25its patrons, occupies at least 20 acres of land in the STAR
26bond district, and makes an initial capital investment,

 

 

10000SB0990sam002- 152 -LRB100 07613 HLH 27849 a

1including project costs and other direct and indirect costs, of
2not less than $25,000,000 for that venue.
3    "Feasibility study" means a feasibility study as defined in
4subsection (b) of Section 20.
5    "Infrastructure" means the public improvements and private
6improvements that serve the public purposes set forth in
7Section 5 of this Act and that benefit the STAR bond district
8or any STAR bond projects, including, but not limited to,
9streets, drives and driveways, traffic and directional signs
10and signals, parking lots and parking facilities,
11interchanges, highways, sidewalks, bridges, underpasses and
12overpasses, bike and walking trails, sanitary storm sewers and
13lift stations, drainage conduits, channels, levees, canals,
14storm water detention and retention facilities, utilities and
15utility connections, water mains and extensions, and street and
16parking lot lighting and connections.
17    "Local sales taxes" means any locally imposed taxes
18received by a municipality, county, or other local governmental
19entity arising from sales by retailers and servicemen within a
20STAR bond district, including business district sales taxes and
21STAR bond occupation taxes, and that portion of the net revenue
22realized under the Retailers' Occupation Tax Act, the Use Tax
23Act, the Service Use Tax Act, and the Service Occupation Tax
24Act from transactions at places of business located within a
25STAR bond district that is deposited into the Local Government
26Tax Fund and the County and Mass Transit District Fund. For the

 

 

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1purpose of this Act, "local sales taxes" does not include (i)
2any taxes authorized pursuant to the Local Mass Transit
3District Act or the Metro-East Park and Recreation District Act
4for so long as the applicable taxing district does not impose a
5tax on real property, (ii) county school facility occupation
6taxes imposed pursuant to Section 5-1006.7 of the Counties
7Code, or (iii) any taxes authorized under the Flood Prevention
8District Act.
9    "Local sales tax increment" means, except as otherwise
10provided in this Section, with respect to local sales taxes
11administered by the Illinois Department of Revenue, (i) all of
12the local sales tax paid by destination users, destination
13hotels, and entertainment users that is in excess of the local
14sales tax paid by destination users, destination hotels, and
15entertainment users for the same month in the base year, as
16determined by the Illinois Department of Revenue, (ii) in the
17case of a municipality forming a STAR bond district that is
18wholly within the corporate boundaries of the municipality and
19in the case of a municipality and county forming a STAR bond
20district that is only partially within such municipality, that
21portion of the local sales tax paid by taxpayers that are not
22destination users, destination hotels, or entertainment users
23that is in excess of the local sales tax paid by taxpayers that
24are not destination users, destination hotels, or
25entertainment users for the same month in the base year, as
26determined by the Illinois Department of Revenue, and (iii) in

 

 

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1the case of a county in which a STAR bond district is formed
2that is wholly within a municipality, that portion of the local
3sales tax paid by taxpayers that are not destination users,
4destination hotels, or entertainment users that is in excess of
5the local sales tax paid by taxpayers that are not destination
6users, destination hotels, or entertainment users for the same
7month in the base year, as determined by the Illinois
8Department of Revenue, but only if the corporate authorities of
9the county adopts an ordinance, and files a copy with the
10Department within the same time frames as required for STAR
11bond occupation taxes under Section 31, that designates the
12taxes referenced in this clause (iii) as part of the local
13sales tax increment under this Act. "Local sales tax increment"
14means, with respect to local sales taxes administered by a
15municipality, county, or other unit of local government, that
16portion of the local sales tax that is in excess of the local
17sales tax for the same month in the base year, as determined by
18the respective municipality, county, or other unit of local
19government. If any portion of local sales taxes are, at the
20time of formation of a STAR bond district, already subject to
21tax increment financing under the Tax Increment Allocation
22Redevelopment Act, then the local sales tax increment for such
23portion shall be frozen at the base year established in
24accordance with this Act, and all future incremental increases
25shall be included in the "local sales tax increment" under this
26Act. Any party otherwise entitled to receipt of incremental

 

 

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1local sales tax revenues through an existing tax increment
2financing district shall be entitled to continue to receive
3such revenues up to the amount frozen in the base year. Nothing
4in this Act shall affect the prior qualification of existing
5redevelopment project costs incurred that are eligible for
6reimbursement under the Tax Increment Allocation Redevelopment
7Act. In such event, prior to approving a STAR bond district,
8the political subdivision forming the STAR bond district shall
9take such action as is necessary, including amending the
10existing tax increment financing district redevelopment plan,
11to carry out the provisions of this Act. The Illinois
12Department of Revenue shall allocate the local sales tax
13increment only if the local sales tax is administered by the
14Department. "Local sales tax increment" does not include taxes
15and penalties collected on aviation fuel, as defined in Section
163 of the Retailers' Occupation Tax, sold on or after December
171, 2017.
18    "Market study" means a study to determine the ability of
19the proposed STAR bond project to gain market share locally and
20regionally and to remain profitable past the term of repayment
21of STAR bonds.
22    "Master developer" means a developer cooperating with a
23political subdivision to plan, develop, and implement a STAR
24bond project plan for a STAR bond district. Subject to the
25limitations of Section 25, the master developer may work with
26and transfer certain development rights to other developers for

 

 

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1the purpose of implementing STAR bond project plans and
2achieving the purposes of this Act. A master developer for a
3STAR bond district shall be appointed by a political
4subdivision in the resolution establishing the STAR bond
5district, and the master developer must, at the time of
6appointment, own or have control of, through purchase
7agreements, option contracts, or other means, not less than 50%
8of the acreage within the STAR bond district and the master
9developer or its affiliate must have ownership or control on
10June 1, 2010.
11    "Master development agreement" means an agreement between
12the master developer and the political subdivision to govern a
13STAR bond district and any STAR bond projects.
14    "Municipality" means the city, village, or incorporated
15town in which a proposed STAR bond district is located.
16    "Pledged STAR revenues" means those sales tax and revenues
17and other sources of funds pledged to pay debt service on STAR
18bonds or to pay project costs pursuant to Section 30.
19Notwithstanding any provision to the contrary, the following
20revenues shall not constitute pledged STAR revenues or be
21available to pay principal and interest on STAR bonds: any
22State sales tax increment or local sales tax increment from a
23retail entity initiating operations in a STAR bond district
24while terminating operations at another Illinois location
25within 25 miles of the STAR bond district. For purposes of this
26paragraph, "terminating operations" means a closing of a retail

 

 

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1operation that is directly related to the opening of the same
2operation or like retail entity owned or operated by more than
350% of the original ownership in a STAR bond district within
4one year before or after initiating operations in the STAR bond
5district, but it does not mean closing an operation for reasons
6beyond the control of the retail entity, as documented by the
7retail entity, subject to a reasonable finding by the
8municipality (or county if such retail operation is not located
9within a municipality) in which the terminated operations were
10located that the closed location contained inadequate space,
11had become economically obsolete, or was no longer a viable
12location for the retailer or serviceman.
13    "Political subdivision" means a municipality or county
14which undertakes to establish a STAR bond district pursuant to
15the provisions of this Act.
16    "Project costs" means and includes the sum total of all
17costs incurred or estimated to be incurred on or following the
18date of establishment of a STAR bond district that are
19reasonable or necessary to implement a STAR bond district plan
20or any STAR bond project plans, or both, including costs
21incurred for public improvements and private improvements that
22serve the public purposes set forth in Section 5 of this Act.
23Such costs include without limitation the following:
24        (a) costs of studies, surveys, development of plans and
25    specifications, formation, implementation, and
26    administration of a STAR bond district, STAR bond district

 

 

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1    plan, any STAR bond projects, or any STAR bond project
2    plans, including, but not limited to, staff and
3    professional service costs for architectural, engineering,
4    legal, financial, planning, or other services, provided
5    however that no charges for professional services may be
6    based on a percentage of the tax increment collected and no
7    contracts for professional services, excluding
8    architectural and engineering services, may be entered
9    into if the terms of the contract extend beyond a period of
10    3 years;
11        (b) property assembly costs, including, but not
12    limited to, acquisition of land and other real property or
13    rights or interests therein, located within the boundaries
14    of a STAR bond district, demolition of buildings, site
15    preparation, site improvements that serve as an engineered
16    barrier addressing ground level or below ground
17    environmental contamination, including, but not limited
18    to, parking lots and other concrete or asphalt barriers,
19    the clearing and grading of land, and importing additional
20    soil and fill materials, or removal of soil and fill
21    materials from the site;
22        (c) subject to paragraph (d), costs of buildings and
23    other vertical improvements that are located within the
24    boundaries of a STAR bond district and owned by a political
25    subdivision or other public entity, including without
26    limitation police and fire stations, educational

 

 

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1    facilities, and public restrooms and rest areas;
2        (c-1) costs of buildings and other vertical
3    improvements that are located within the boundaries of a
4    STAR bond district and owned by a destination user or
5    destination hotel; except that only 2 destination users in
6    a STAR bond district and one destination hotel are eligible
7    to include the cost of those vertical improvements as
8    project costs;
9        (c-5) costs of buildings; rides and attractions, which
10    include carousels, slides, roller coasters, displays,
11    models, towers, works of art, and similar theme and
12    amusement park improvements; and other vertical
13    improvements that are located within the boundaries of a
14    STAR bond district and owned by an entertainment user;
15    except that only one entertainment user in a STAR bond
16    district is eligible to include the cost of those vertical
17    improvements as project costs;
18        (d) costs of the design and construction of
19    infrastructure and public works located within the
20    boundaries of a STAR bond district that are reasonable or
21    necessary to implement a STAR bond district plan or any
22    STAR bond project plans, or both, except that project costs
23    shall not include the cost of constructing a new municipal
24    public building principally used to provide offices,
25    storage space, or conference facilities or vehicle
26    storage, maintenance, or repair for administrative, public

 

 

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1    safety, or public works personnel and that is not intended
2    to replace an existing public building unless the political
3    subdivision makes a reasonable determination in a STAR bond
4    district plan or any STAR bond project plans, supported by
5    information that provides the basis for that
6    determination, that the new municipal building is required
7    to meet an increase in the need for public safety purposes
8    anticipated to result from the implementation of the STAR
9    bond district plan or any STAR bond project plans;
10        (e) costs of the design and construction of the
11    following improvements located outside the boundaries of a
12    STAR bond district, provided that the costs are essential
13    to further the purpose and development of a STAR bond
14    district plan and either (i) part of and connected to
15    sewer, water, or utility service lines that physically
16    connect to the STAR bond district or (ii) significant
17    improvements for adjacent offsite highways, streets,
18    roadways, and interchanges that are approved by the
19    Illinois Department of Transportation. No other cost of
20    infrastructure and public works improvements located
21    outside the boundaries of a STAR bond district may be
22    deemed project costs;
23        (f) costs of job training and retraining projects,
24    including the cost of "welfare to work" programs
25    implemented by businesses located within a STAR bond
26    district;

 

 

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1        (g) financing costs, including, but not limited to, all
2    necessary and incidental expenses related to the issuance
3    of obligations and which may include payment of interest on
4    any obligations issued hereunder including interest
5    accruing during the estimated period of construction of any
6    improvements in a STAR bond district or any STAR bond
7    projects for which such obligations are issued and for not
8    exceeding 36 months thereafter and including reasonable
9    reserves related thereto;
10        (h) to the extent the political subdivision by written
11    agreement accepts and approves the same, all or a portion
12    of a taxing district's capital costs resulting from a STAR
13    bond district or STAR bond projects necessarily incurred or
14    to be incurred within a taxing district in furtherance of
15    the objectives of a STAR bond district plan or STAR bond
16    project plans;
17        (i) interest cost incurred by a developer for project
18    costs related to the acquisition, formation,
19    implementation, development, construction, and
20    administration of a STAR bond district, STAR bond district
21    plan, STAR bond projects, or any STAR bond project plans
22    provided that:
23            (i) payment of such costs in any one year may not
24        exceed 30% of the annual interest costs incurred by the
25        developer with regard to the STAR bond district or any
26        STAR bond projects during that year; and

 

 

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1            (ii) the total of such interest payments paid
2        pursuant to this Act may not exceed 30% of the total
3        cost paid or incurred by the developer for a STAR bond
4        district or STAR bond projects, plus project costs,
5        excluding any property assembly costs incurred by a
6        political subdivision pursuant to this Act;
7        (j) costs of common areas located within the boundaries
8    of a STAR bond district;
9        (k) costs of landscaping and plantings, retaining
10    walls and fences, man-made lakes and ponds, shelters,
11    benches, lighting, and similar amenities located within
12    the boundaries of a STAR bond district;
13        (l) costs of mounted building signs, site monument, and
14    pylon signs located within the boundaries of a STAR bond
15    district; or
16        (m) if included in the STAR bond district plan and
17    approved in writing by the Director, salaries or a portion
18    of salaries for local government employees to the extent
19    the same are directly attributable to the work of such
20    employees on the establishment and management of a STAR
21    bond district or any STAR bond projects.
22    Except as specified in items (a) through (m), "project
23costs" shall not include:
24        (i) the cost of construction of buildings that are
25    privately owned or owned by a municipality and leased to a
26    developer or retail user for non-entertainment retail

 

 

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1    uses;
2        (ii) moving expenses for employees of the businesses
3    locating within the STAR bond district;
4        (iii) property taxes for property located in the STAR
5    bond district;
6        (iv) lobbying costs; and
7        (v) general overhead or administrative costs of the
8    political subdivision that would still have been incurred
9    by the political subdivision if the political subdivision
10    had not established a STAR bond district.
11    "Project development agreement" means any one or more
12agreements, including any amendments thereto, between a master
13developer and any co-developer or subdeveloper in connection
14with a STAR bond project, which project development agreement
15may include the political subdivision as a party.
16    "Projected market area" means any area within the State in
17which a STAR bond district or STAR bond project is projected to
18have a significant fiscal or market impact as determined by the
19Director.
20    "Resolution" means a resolution, order, ordinance, or
21other appropriate form of legislative action of a political
22subdivision or other applicable public entity approved by a
23vote of a majority of a quorum at a meeting of the governing
24body of the political subdivision or applicable public entity.
25    "STAR bond" means a sales tax and revenue bond, note, or
26other obligation payable from pledged STAR revenues and issued

 

 

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1by a political subdivision, the proceeds of which shall be used
2only to pay project costs as defined in this Act.
3    "STAR bond district" means the specific area declared to be
4an eligible area as determined by the political subdivision,
5and approved by the Director, in which the political
6subdivision may develop one or more STAR bond projects.
7    "STAR bond district plan" means the preliminary or
8conceptual plan that generally identifies the proposed STAR
9bond project areas and identifies in a general manner the
10buildings, facilities, and improvements to be constructed or
11improved in each STAR bond project area.
12    "STAR bond project" means a project within a STAR bond
13district which is approved pursuant to Section 20.
14    "STAR bond project area" means the geographic area within a
15STAR bond district in which there may be one or more STAR bond
16projects.
17    "STAR bond project plan" means the written plan adopted by
18a political subdivision for the development of a STAR bond
19project in a STAR bond district; the plan may include, but is
20not limited to, (i) project costs incurred prior to the date of
21the STAR bond project plan and estimated future STAR bond
22project costs, (ii) proposed sources of funds to pay those
23costs, (iii) the nature and estimated term of any obligations
24to be issued by the political subdivision to pay those costs,
25(iv) the most recent equalized assessed valuation of the STAR
26bond project area, (v) an estimate of the equalized assessed

 

 

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1valuation of the STAR bond district or applicable project area
2after completion of a STAR bond project, (vi) a general
3description of the types of any known or proposed developers,
4users, or tenants of the STAR bond project or projects included
5in the plan, (vii) a general description of the type,
6structure, and character of the property or facilities to be
7developed or improved, (viii) a description of the general land
8uses to apply to the STAR bond project, and (ix) a general
9description or an estimate of the type, class, and number of
10employees to be employed in the operation of the STAR bond
11project.
12    "State sales tax" means all of the net revenue realized
13under the Retailers' Occupation Tax Act, the Use Tax Act, the
14Service Use Tax Act, and the Service Occupation Tax Act from
15transactions at places of business located within a STAR bond
16district, excluding that portion of the net revenue realized
17under the Retailers' Occupation Tax Act, the Use Tax Act, the
18Service Use Tax Act, and the Service Occupation Tax Act from
19transactions at places of business located within a STAR bond
20district that is deposited into the Local Government Tax Fund
21and the County and Mass Transit District Fund.
22    "State sales tax increment" means (i) 100% of that portion
23of the State sales tax that is in excess of the State sales tax
24for the same month in the base year, as determined by the
25Department of Revenue, from transactions at up to 2 destination
26users, one destination hotel, and one entertainment user

 

 

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1located within a STAR bond district, which destination users,
2destination hotel, and entertainment user shall be designated
3by the master developer and approved by the political
4subdivision and the Director in conjunction with the applicable
5STAR bond project approval, and (ii) 25% of that portion of the
6State sales tax that is in excess of the State sales tax for
7the same month in the base year, as determined by the
8Department of Revenue, from all other transactions within a
9STAR bond district. If any portion of State sales taxes are, at
10the time of formation of a STAR bond district, already subject
11to tax increment financing under the Tax Increment Allocation
12Redevelopment Act, then the State sales tax increment for such
13portion shall be frozen at the base year established in
14accordance with this Act, and all future incremental increases
15shall be included in the State sales tax increment under this
16Act. Any party otherwise entitled to receipt of incremental
17State sales tax revenues through an existing tax increment
18financing district shall be entitled to continue to receive
19such revenues up to the amount frozen in the base year. Nothing
20in this Act shall affect the prior qualification of existing
21redevelopment project costs incurred that are eligible for
22reimbursement under the Tax Increment Allocation Redevelopment
23Act. In such event, prior to approving a STAR bond district,
24the political subdivision forming the STAR bond district shall
25take such action as is necessary, including amending the
26existing tax increment financing district redevelopment plan,

 

 

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1to carry out the provisions of this Act.
2    "Substantial change" means a change wherein the proposed
3STAR bond project plan differs substantially in size, scope, or
4use from the approved STAR bond district plan or STAR bond
5project plan.
6    "Taxpayer" means an individual, partnership, corporation,
7limited liability company, trust, estate, or other entity that
8is subject to the Illinois Income Tax Act.
9    "Total development costs" means the aggregate public and
10private investment in a STAR bond district, including project
11costs and other direct and indirect costs related to the
12development of the STAR bond district.
13    "Traditional retail use" means the operation of a business
14that derives at least 90% of its annual gross revenue from
15sales at retail, as that phrase is defined by Section 1 of the
16Retailers' Occupation Tax Act, but does not include the
17operations of destination users, entertainment users,
18restaurants, hotels, retail uses within hotels, or any other
19non-retail uses.
20    "Vacant" means that portion of the land in a proposed STAR
21bond district that is not occupied by a building, facility, or
22other vertical improvement.
23(Source: P.A. 99-642, eff. 7-28-16.)
 
24    (50 ILCS 470/31)
25    Sec. 31. STAR bond occupation taxes.

 

 

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1    (a) If the corporate authorities of a political subdivision
2have established a STAR bond district and have elected to
3impose a tax by ordinance pursuant to subsection (b) or (c) of
4this Section, each year after the date of the adoption of the
5ordinance and until all STAR bond project costs and all
6political subdivision obligations financing the STAR bond
7project costs, if any, have been paid in accordance with the
8STAR bond project plans, but in no event longer than the
9maximum maturity date of the last of the STAR bonds issued for
10projects in the STAR bond district, all amounts generated by
11the retailers' occupation tax and service occupation tax shall
12be collected and the tax shall be enforced by the Department of
13Revenue in the same manner as all retailers' occupation taxes
14and service occupation taxes imposed in the political
15subdivision imposing the tax. The corporate authorities of the
16political subdivision shall deposit the proceeds of the taxes
17imposed under subsections (b) and (c) into either (i) a special
18fund held by the corporate authorities of the political
19subdivision called the STAR Bonds Tax Allocation Fund for the
20purpose of paying STAR bond project costs and obligations
21incurred in the payment of those costs if such taxes are
22designated as pledged STAR revenues by resolution or ordinance
23of the political subdivision or (ii) the political
24subdivision's general corporate fund if such taxes are not
25designated as pledged STAR revenues by resolution or ordinance.
26    The tax imposed under this Section by a municipality may be

 

 

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1imposed only on the portion of a STAR bond district that is
2within the boundaries of the municipality. For any part of a
3STAR bond district that lies outside of the boundaries of that
4municipality, the municipality in which the other part of the
5STAR bond district lies (or the county, in cases where a
6portion of the STAR bond district lies in the unincorporated
7area of a county) is authorized to impose the tax under this
8Section on that part of the STAR bond district.
9    (b) The corporate authorities of a political subdivision
10that has established a STAR bond district under this Act may,
11by ordinance or resolution, impose a STAR Bond Retailers'
12Occupation Tax upon all persons engaged in the business of
13selling tangible personal property, other than an item of
14tangible personal property titled or registered with an agency
15of this State's government, at retail in the STAR bond district
16at a rate not to exceed 1% of the gross receipts from the sales
17made in the course of that business, to be imposed only in
180.25% increments. The tax may not be imposed on food for human
19consumption that is to be consumed off the premises where it is
20sold (other than alcoholic beverages, soft drinks, and food
21that has been prepared for immediate consumption),
22prescription and nonprescription medicines, drugs, medical
23appliances, modifications to a motor vehicle for the purpose of
24rendering it usable by a person with a disability, and insulin,
25urine testing materials, syringes, and needles used by
26diabetics, for human use. Beginning December 1, 2017, this tax

 

 

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1is not imposed on sales of aviation fuel unless the tax revenue
2is expended for airport-related purposes. If the District does
3not have an airport-related purpose to which aviation fuel tax
4revenue is dedicated, then aviation fuel is excluded from the
5tax. The municipality must comply with the certification
6requirements for airport-related purposes under Section
78-11-22 of the Illinois Municipal Code. For purposes of this
8Act, "airport-related purposes" has the meaning ascribed in
9Section 6z-20.2 of the State Finance Act. This exclusion for
10aviation fuel only applies for so long as the revenue use
11requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
12binding on the District.
13    The tax imposed under this subsection and all civil
14penalties that may be assessed as an incident thereof shall be
15collected and enforced by the Department of Revenue. The
16certificate of registration that is issued by the Department to
17a retailer under the Retailers' Occupation Tax Act shall permit
18the retailer to engage in a business that is taxable under any
19ordinance or resolution enacted pursuant to this subsection
20without registering separately with the Department under such
21ordinance or resolution or under this subsection. The
22Department of Revenue shall have full power to administer and
23enforce this subsection, to collect all taxes and penalties due
24under this subsection in the manner hereinafter provided, and
25to determine all rights to credit memoranda arising on account
26of the erroneous payment of tax or penalty under this

 

 

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1subsection. In the administration of, and compliance with, this
2subsection, the Department and persons who are subject to this
3subsection shall have the same rights, remedies, privileges,
4immunities, powers, and duties, and be subject to the same
5conditions, restrictions, limitations, penalties, exclusions,
6exemptions, and definitions of terms and employ the same modes
7of procedure, as are prescribed in Sections 1, 1a through 1o, 2
8through 2-65 (in respect to all provisions therein other than
9the State rate of tax), 2c through 2h, 3 (except as to the
10disposition of taxes and penalties collected, and except that
11the retailer's discount is not allowed for taxes paid on
12aviation fuel that are deposited into the Local Government
13Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
145k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
15Retailers' Occupation Tax Act and all provisions of the Uniform
16Penalty and Interest Act, as fully as if those provisions were
17set forth herein.
18    If a tax is imposed under this subsection (b), a tax shall
19also be imposed under subsection (c) of this Section.
20    (c) If a tax has been imposed under subsection (b), a STAR
21Bond Service Occupation Tax shall also be imposed upon all
22persons engaged, in the STAR bond district, in the business of
23making sales of service, who, as an incident to making those
24sales of service, transfer tangible personal property within
25the STAR bond district, either in the form of tangible personal
26property or in the form of real estate as an incident to a sale

 

 

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1of service. The tax shall be imposed at the same rate as the
2tax imposed in subsection (b) and shall not exceed 1% of the
3selling price of tangible personal property so transferred
4within the STAR bond district, to be imposed only in 0.25%
5increments. The tax may not be imposed on food for human
6consumption that is to be consumed off the premises where it is
7sold (other than alcoholic beverages, soft drinks, and food
8that has been prepared for immediate consumption),
9prescription and nonprescription medicines, drugs, medical
10appliances, modifications to a motor vehicle for the purpose of
11rendering it usable by a person with a disability, and insulin,
12urine testing materials, syringes, and needles used by
13diabetics, for human use. Beginning December 1, 2017, this tax
14is not imposed on sales of aviation fuel unless the tax revenue
15is expended for airport-related purposes. If the District does
16not have an airport-related purpose to which aviation fuel tax
17revenue is dedicated, then aviation fuel is excluded from the
18tax. The municipality must comply with the certification
19requirements for airport-related purposes under Section
208-11-22 of the Illinois Municipal Code. For purposes of this
21Act, "airport-related purposes" has the meaning ascribed in
22Section 6z-20.2 of the State Finance Act. This exclusion for
23aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the District.
26    The tax imposed under this subsection and all civil

 

 

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1penalties that may be assessed as an incident thereof shall be
2collected and enforced by the Department of Revenue. The
3certificate of registration that is issued by the Department to
4a retailer under the Retailers' Occupation Tax Act or under the
5Service Occupation Tax Act shall permit the registrant to
6engage in a business that is taxable under any ordinance or
7resolution enacted pursuant to this subsection without
8registering separately with the Department under that
9ordinance or resolution or under this subsection. The
10Department of Revenue shall have full power to administer and
11enforce this subsection, to collect all taxes and penalties due
12under this subsection, to dispose of taxes and penalties so
13collected in the manner hereinafter provided, and to determine
14all rights to credit memoranda arising on account of the
15erroneous payment of tax or penalty under this subsection. In
16the administration of, and compliance with this subsection, the
17Department and persons who are subject to this subsection shall
18have the same rights, remedies, privileges, immunities,
19powers, and duties, and be subject to the same conditions,
20restrictions, limitations, penalties, exclusions, exemptions,
21and definitions of terms and employ the same modes of procedure
22as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
23(in respect to all provisions therein other than the State rate
24of tax), 4 (except that the reference to the State shall be to
25the STAR bond district), 5, 7, 8 (except that the jurisdiction
26to which the tax shall be a debt to the extent indicated in

 

 

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1that Section 8 shall be the political subdivision), 9 (except
2as to the disposition of taxes and penalties collected, and
3except that the returned merchandise credit for this tax may
4not be taken against any State tax, and except that the
5retailer's discount is not allowed for taxes paid on aviation
6fuel that are deposited into the Local Government Aviation
7Trust Fund), 10, 11, 12 (except the reference therein to
8Section 2b of the Retailers' Occupation Tax Act), 13 (except
9that any reference to the State shall mean the political
10subdivision), the first paragraph of Section 15, and Sections
1116, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
12provisions of the Uniform Penalty and Interest Act, as fully as
13if those provisions were set forth herein.
14    If a tax is imposed under this subsection (c), a tax shall
15also be imposed under subsection (b) of this Section.
16    (d) Persons subject to any tax imposed under this Section
17may reimburse themselves for their seller's tax liability under
18this Section by separately stating the tax as an additional
19charge, which charge may be stated in combination, in a single
20amount, with State taxes that sellers are required to collect
21under the Use Tax Act, in accordance with such bracket
22schedules as the Department may prescribe.
23    Whenever the Department determines that a refund should be
24made under this Section to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the order to be drawn for the

 

 

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1amount specified and to the person named in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the STAR Bond Retailers' Occupation Tax Fund.
4    Except as otherwise provided in this paragraph, the The
5Department shall immediately pay over to the State Treasurer,
6ex officio, as trustee, all taxes, penalties, and interest
7collected under this Section for deposit into the STAR Bond
8Retailers' Occupation Tax Fund. Taxes and penalties collected
9on aviation fuel sold on or after December 1, 2017, shall be
10immediately paid over by the Department to the State Treasurer,
11ex officio, as trustee, for deposit into the Local Government
12Aviation Trust Fund. The Department shall only pay moneys into
13the State Aviation Program Fund under this Act for so long as
14the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the District. On or before the
1625th day of each calendar month, the Department shall prepare
17and certify to the Comptroller the disbursement of stated sums
18of money to named political subdivisions from the STAR Bond
19Retailers' Occupation Tax Fund, the political subdivisions to
20be those from which retailers have paid taxes or penalties
21under this Section to the Department during the second
22preceding calendar month. The amount to be paid to each
23political subdivision shall be the amount (not including credit
24memoranda and not including taxes and penalties collected on
25aviation fuel sold on or after December 1, 2017) collected
26under this Section during the second preceding calendar month

 

 

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1by the Department plus an amount the Department determines is
2necessary to offset any amounts that were erroneously paid to a
3different taxing body, and not including an amount equal to the
4amount of refunds made during the second preceding calendar
5month by the Department, less 3% of that amount, which shall be
6deposited into the Tax Compliance and Administration Fund and
7shall be used by the Department, subject to appropriation, to
8cover the costs of the Department in administering and
9enforcing the provisions of this Section, on behalf of such
10political subdivision, and not including any amount that the
11Department determines is necessary to offset any amounts that
12were payable to a different taxing body but were erroneously
13paid to the political subdivision. Within 10 days after receipt
14by the Comptroller of the disbursement certification to the
15political subdivisions provided for in this Section to be given
16to the Comptroller by the Department, the Comptroller shall
17cause the orders to be drawn for the respective amounts in
18accordance with the directions contained in the certification.
19The proceeds of the tax paid to political subdivisions under
20this Section shall be deposited into either (i) the STAR Bonds
21Tax Allocation Fund by the political subdivision if the
22political subdivision has designated them as pledged STAR
23revenues by resolution or ordinance or (ii) the political
24subdivision's general corporate fund if the political
25subdivision has not designated them as pledged STAR revenues.
26    An ordinance or resolution imposing or discontinuing the

 

 

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1tax under this Section or effecting a change in the rate
2thereof shall either (i) be adopted and a certified copy
3thereof filed with the Department on or before the first day of
4April, whereupon the Department, if all other requirements of
5this Section are met, shall proceed to administer and enforce
6this Section as of the first day of July next following the
7adoption and filing; or (ii) be adopted and a certified copy
8thereof filed with the Department on or before the first day of
9October, whereupon, if all other requirements of this Section
10are met, the Department shall proceed to administer and enforce
11this Section as of the first day of January next following the
12adoption and filing.
13    The Department of Revenue shall not administer or enforce
14an ordinance imposing, discontinuing, or changing the rate of
15the tax under this Section until the political subdivision also
16provides, in the manner prescribed by the Department, the
17boundaries of the STAR bond district and each address in the
18STAR bond district in such a way that the Department can
19determine by its address whether a business is located in the
20STAR bond district. The political subdivision must provide this
21boundary and address information to the Department on or before
22April 1 for administration and enforcement of the tax under
23this Section by the Department beginning on the following July
241 and on or before October 1 for administration and enforcement
25of the tax under this Section by the Department beginning on
26the following January 1. The Department of Revenue shall not

 

 

10000SB0990sam002- 178 -LRB100 07613 HLH 27849 a

1administer or enforce any change made to the boundaries of a
2STAR bond district or any address change, addition, or deletion
3until the political subdivision reports the boundary change or
4address change, addition, or deletion to the Department in the
5manner prescribed by the Department. The political subdivision
6must provide this boundary change or address change, addition,
7or deletion information to the Department on or before April 1
8for administration and enforcement by the Department of the
9change, addition, or deletion beginning on the following July 1
10and on or before October 1 for administration and enforcement
11by the Department of the change, addition, or deletion
12beginning on the following January 1. The retailers in the STAR
13bond district shall be responsible for charging the tax imposed
14under this Section. If a retailer is incorrectly included or
15excluded from the list of those required to collect the tax
16under this Section, both the Department of Revenue and the
17retailer shall be held harmless if they reasonably relied on
18information provided by the political subdivision.
19    A political subdivision that imposes the tax under this
20Section must submit to the Department of Revenue any other
21information as the Department may require that is necessary for
22the administration and enforcement of the tax.
23    When certifying the amount of a monthly disbursement to a
24political subdivision under this Section, the Department shall
25increase or decrease the amount by an amount necessary to
26offset any misallocation of previous disbursements. The offset

 

 

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1amount shall be the amount erroneously disbursed within the
2previous 6 months from the time a misallocation is discovered.
3    Nothing in this Section shall be construed to authorize the
4political subdivision to impose a tax upon the privilege of
5engaging in any business which under the Constitution of the
6United States may not be made the subject of taxation by this
7State.
8    (e) When STAR bond project costs, including, without
9limitation, all political subdivision obligations financing
10STAR bond project costs, have been paid, any surplus funds then
11remaining in the STAR Bonds Tax Allocation Fund shall be
12distributed to the treasurer of the political subdivision for
13deposit into the political subdivision's general corporate
14fund. Upon payment of all STAR bond project costs and
15retirement of obligations, but in no event later than the
16maximum maturity date of the last of the STAR bonds issued in
17the STAR bond district, the political subdivision shall adopt
18an ordinance immediately rescinding the taxes imposed pursuant
19to this Section and file a certified copy of the ordinance with
20the Department in the form and manner as described in this
21Section.
22(Source: P.A. 99-143, eff. 7-27-15.)
 
23    Section 40. The Counties Code is amended by changing
24Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009,
25and 5-1035.1 and by adding Section 5-1184 as follows:
 

 

 

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1    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
2    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
3Law. Any county that is a home rule unit may impose a tax upon
4all persons engaged in the business of selling tangible
5personal property, other than an item of tangible personal
6property titled or registered with an agency of this State's
7government, at retail in the county on the gross receipts from
8such sales made in the course of their business. If imposed,
9this tax shall only be imposed in 1/4% increments. On and after
10September 1, 1991, this additional tax may not be imposed on
11the sales of food for human consumption which is to be consumed
12off the premises where it is sold (other than alcoholic
13beverages, soft drinks and food which has been prepared for
14immediate consumption) and prescription and nonprescription
15medicines, drugs, medical appliances and insulin, urine
16testing materials, syringes and needles used by diabetics.
17Beginning December 1, 2017, this tax is not imposed on sales of
18aviation fuel unless the tax revenue is expended for
19airport-related purposes. If the County does not have an
20airport-related purpose to which it dedicates aviation fuel tax
21revenue, then aviation fuel is excluded from the tax. The
22County must comply with the certification requirements for
23airport-related purposes under Section 5-1184. For purposes of
24this Act, "airport-related purposes" has the meaning ascribed
25in Section 6z-20.2 of the State Finance Act. This exclusion for

 

 

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1aviation fuel only applies for so long as the revenue use
2requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3binding on the County. The changes made to this Section by this
4amendatory Act of the 100th General Assembly are a denial and
5limitation of home rule powers and functions under subsection
6(g) of Section 6 of Article VII of the Illinois Constitution.
7The tax imposed by a home rule county pursuant to this Section
8and all civil penalties that may be assessed as an incident
9thereof shall be collected and enforced by the State Department
10of Revenue. The certificate of registration that is issued by
11the Department to a retailer under the Retailers' Occupation
12Tax Act shall permit the retailer to engage in a business that
13is taxable under any ordinance or resolution enacted pursuant
14to this Section without registering separately with the
15Department under such ordinance or resolution or under this
16Section. The Department shall have full power to administer and
17enforce this Section; to collect all taxes and penalties due
18hereunder; to dispose of taxes and penalties so collected in
19the manner hereinafter provided; and to determine all rights to
20credit memoranda arising on account of the erroneous payment of
21tax or penalty hereunder. In the administration of, and
22compliance with, this Section, the Department and persons who
23are subject to this Section shall have the same rights,
24remedies, privileges, immunities, powers and duties, and be
25subject to the same conditions, restrictions, limitations,
26penalties and definitions of terms, and employ the same modes

 

 

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1of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
21e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
3provisions therein other than the State rate of tax), 4, 5, 5a,
45b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
57, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
6and Section 3-7 of the Uniform Penalty and Interest Act, as
7fully as if those provisions were set forth herein.
8    No tax may be imposed by a home rule county pursuant to
9this Section unless the county also imposes a tax at the same
10rate pursuant to Section 5-1007.
11    Persons subject to any tax imposed pursuant to the
12authority granted in this Section may reimburse themselves for
13their seller's tax liability hereunder by separately stating
14such tax as an additional charge, which charge may be stated in
15combination, in a single amount, with State tax which sellers
16are required to collect under the Use Tax Act, pursuant to such
17bracket schedules as the Department may prescribe.
18    Whenever the Department determines that a refund should be
19made under this Section to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause the order to be drawn for the
22amount specified and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the home rule county retailers' occupation tax
25fund.
26    Except as otherwise provided in this paragraph, the The

 

 

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1Department shall forthwith pay over to the State Treasurer, ex
2officio, as trustee, all taxes and penalties collected
3hereunder for deposit into the Home Rule County Retailers'
4Occupation Tax Fund. Taxes and penalties collected on aviation
5fuel sold on or after December 1, 2017, shall be immediately
6paid over by the Department to the State Treasurer, ex officio,
7as trustee, for deposit into the Local Government Aviation
8Trust Fund. The Department shall only pay moneys into the Local
9Government Aviation Trust Fund under this Act for so long as
10the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the County..
12    As soon as possible after the first day of each month,
13beginning January 1, 2011, upon certification of the Department
14of Revenue, the Comptroller shall order transferred, and the
15Treasurer shall transfer, to the STAR Bonds Revenue Fund the
16local sales tax increment, as defined in the Innovation
17Development and Economy Act, collected under this Section
18during the second preceding calendar month for sales within a
19STAR bond district.
20    After the monthly transfer to the STAR Bonds Revenue Fund,
21on or before the 25th day of each calendar month, the
22Department shall prepare and certify to the Comptroller the
23disbursement of stated sums of money to named counties, the
24counties to be those from which retailers have paid taxes or
25penalties hereunder to the Department during the second
26preceding calendar month. The amount to be paid to each county

 

 

10000SB0990sam002- 184 -LRB100 07613 HLH 27849 a

1shall be the amount (not including credit memoranda and not
2including taxes and penalties collected on aviation fuel sold
3on or after December 1, 2017) collected hereunder during the
4second preceding calendar month by the Department plus an
5amount the Department determines is necessary to offset any
6amounts that were erroneously paid to a different taxing body,
7and not including an amount equal to the amount of refunds made
8during the second preceding calendar month by the Department on
9behalf of such county, and not including any amount which the
10Department determines is necessary to offset any amounts which
11were payable to a different taxing body but were erroneously
12paid to the county, and not including any amounts that are
13transferred to the STAR Bonds Revenue Fund. Within 10 days
14after receipt, by the Comptroller, of the disbursement
15certification to the counties provided for in this Section to
16be given to the Comptroller by the Department, the Comptroller
17shall cause the orders to be drawn for the respective amounts
18in accordance with the directions contained in the
19certification.
20    In addition to the disbursement required by the preceding
21paragraph, an allocation shall be made in March of each year to
22each county that received more than $500,000 in disbursements
23under the preceding paragraph in the preceding calendar year.
24The allocation shall be in an amount equal to the average
25monthly distribution made to each such county under the
26preceding paragraph during the preceding calendar year

 

 

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1(excluding the 2 months of highest receipts). The distribution
2made in March of each year subsequent to the year in which an
3allocation was made pursuant to this paragraph and the
4preceding paragraph shall be reduced by the amount allocated
5and disbursed under this paragraph in the preceding calendar
6year. The Department shall prepare and certify to the
7Comptroller for disbursement the allocations made in
8accordance with this paragraph.
9    For the purpose of determining the local governmental unit
10whose tax is applicable, a retail sale by a producer of coal or
11other mineral mined in Illinois is a sale at retail at the
12place where the coal or other mineral mined in Illinois is
13extracted from the earth. This paragraph does not apply to coal
14or other mineral when it is delivered or shipped by the seller
15to the purchaser at a point outside Illinois so that the sale
16is exempt under the United States Constitution as a sale in
17interstate or foreign commerce.
18    Nothing in this Section shall be construed to authorize a
19county to impose a tax upon the privilege of engaging in any
20business which under the Constitution of the United States may
21not be made the subject of taxation by this State.
22    An ordinance or resolution imposing or discontinuing a tax
23hereunder or effecting a change in the rate thereof shall be
24adopted and a certified copy thereof filed with the Department
25on or before the first day of June, whereupon the Department
26shall proceed to administer and enforce this Section as of the

 

 

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1first day of September next following such adoption and filing.
2Beginning January 1, 1992, an ordinance or resolution imposing
3or discontinuing the tax hereunder or effecting a change in the
4rate thereof shall be adopted and a certified copy thereof
5filed with the Department on or before the first day of July,
6whereupon the Department shall proceed to administer and
7enforce this Section as of the first day of October next
8following such adoption and filing. Beginning January 1, 1993,
9an ordinance or resolution imposing or discontinuing the tax
10hereunder or effecting a change in the rate thereof shall be
11adopted and a certified copy thereof filed with the Department
12on or before the first day of October, whereupon the Department
13shall proceed to administer and enforce this Section as of the
14first day of January next following such adoption and filing.
15Beginning April 1, 1998, an ordinance or resolution imposing or
16discontinuing the tax hereunder or effecting a change in the
17rate thereof shall either (i) be adopted and a certified copy
18thereof filed with the Department on or before the first day of
19April, whereupon the Department shall proceed to administer and
20enforce this Section as of the first day of July next following
21the adoption and filing; or (ii) be adopted and a certified
22copy thereof filed with the Department on or before the first
23day of October, whereupon the Department shall proceed to
24administer and enforce this Section as of the first day of
25January next following the adoption and filing.
26    When certifying the amount of a monthly disbursement to a

 

 

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1county under this Section, the Department shall increase or
2decrease such amount by an amount necessary to offset any
3misallocation of previous disbursements. The offset amount
4shall be the amount erroneously disbursed within the previous 6
5months from the time a misallocation is discovered.
6    This Section shall be known and may be cited as the Home
7Rule County Retailers' Occupation Tax Law.
8(Source: P.A. 99-217, eff. 7-31-15.)
 
9    (55 ILCS 5/5-1006.5)
10    Sec. 5-1006.5. Special County Retailers' Occupation Tax
11For Public Safety, Public Facilities, or Transportation.
12    (a) The county board of any county may impose a tax upon
13all persons engaged in the business of selling tangible
14personal property, other than personal property titled or
15registered with an agency of this State's government, at retail
16in the county on the gross receipts from the sales made in the
17course of business to provide revenue to be used exclusively
18for public safety, public facility, or transportation purposes
19in that county (except as otherwise provided in this Section),
20if a proposition for the tax has been submitted to the electors
21of that county and approved by a majority of those voting on
22the question. If imposed, this tax shall be imposed only in
23one-quarter percent increments. By resolution, the county
24board may order the proposition to be submitted at any
25election. If the tax is imposed for transportation purposes for

 

 

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1expenditures for public highways or as authorized under the
2Illinois Highway Code, the county board must publish notice of
3the existence of its long-range highway transportation plan as
4required or described in Section 5-301 of the Illinois Highway
5Code and must make the plan publicly available prior to
6approval of the ordinance or resolution imposing the tax. If
7the tax is imposed for transportation purposes for expenditures
8for passenger rail transportation, the county board must
9publish notice of the existence of its long-range passenger
10rail transportation plan and must make the plan publicly
11available prior to approval of the ordinance or resolution
12imposing the tax.
13    If a tax is imposed for public facilities purposes, then
14the name of the project may be included in the proposition at
15the discretion of the county board as determined in the
16enabling resolution. For example, the "XXX Nursing Home" or the
17"YYY Museum".
18    The county clerk shall certify the question to the proper
19election authority, who shall submit the proposition at an
20election in accordance with the general election law.
21        (1) The proposition for public safety purposes shall be
22    in substantially the following form:
23        "To pay for public safety purposes, shall (name of
24    county) be authorized to impose an increase on its share of
25    local sales taxes by (insert rate)?"
26        As additional information on the ballot below the

 

 

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1    question shall appear the following:
2        "This would mean that a consumer would pay an
3    additional (insert amount) in sales tax for every $100 of
4    tangible personal property bought at retail."
5        The county board may also opt to establish a sunset
6    provision at which time the additional sales tax would
7    cease being collected, if not terminated earlier by a vote
8    of the county board. If the county board votes to include a
9    sunset provision, the proposition for public safety
10    purposes shall be in substantially the following form:
11        "To pay for public safety purposes, shall (name of
12    county) be authorized to impose an increase on its share of
13    local sales taxes by (insert rate) for a period not to
14    exceed (insert number of years)?"
15        As additional information on the ballot below the
16    question shall appear the following:
17        "This would mean that a consumer would pay an
18    additional (insert amount) in sales tax for every $100 of
19    tangible personal property bought at retail. If imposed,
20    the additional tax would cease being collected at the end
21    of (insert number of years), if not terminated earlier by a
22    vote of the county board."
23        For the purposes of the paragraph, "public safety
24    purposes" means crime prevention, detention, fire
25    fighting, police, medical, ambulance, or other emergency
26    services.

 

 

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1        Votes shall be recorded as "Yes" or "No".
2        Beginning on the January 1 or July 1, whichever is
3    first, that occurs not less than 30 days after May 31, 2015
4    (the effective date of Public Act 99-4), Adams County may
5    impose a public safety retailers' occupation tax and
6    service occupation tax at the rate of 0.25%, as provided in
7    the referendum approved by the voters on April 7, 2015,
8    notwithstanding the omission of the additional information
9    that is otherwise required to be printed on the ballot
10    below the question pursuant to this item (1).
11        (2) The proposition for transportation purposes shall
12    be in substantially the following form:
13        "To pay for improvements to roads and other
14    transportation purposes, shall (name of county) be
15    authorized to impose an increase on its share of local
16    sales taxes by (insert rate)?"
17        As additional information on the ballot below the
18    question shall appear the following:
19        "This would mean that a consumer would pay an
20    additional (insert amount) in sales tax for every $100 of
21    tangible personal property bought at retail."
22        The county board may also opt to establish a sunset
23    provision at which time the additional sales tax would
24    cease being collected, if not terminated earlier by a vote
25    of the county board. If the county board votes to include a
26    sunset provision, the proposition for transportation

 

 

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1    purposes shall be in substantially the following form:
2        "To pay for road improvements and other transportation
3    purposes, shall (name of county) be authorized to impose an
4    increase on its share of local sales taxes by (insert rate)
5    for a period not to exceed (insert number of years)?"
6        As additional information on the ballot below the
7    question shall appear the following:
8        "This would mean that a consumer would pay an
9    additional (insert amount) in sales tax for every $100 of
10    tangible personal property bought at retail. If imposed,
11    the additional tax would cease being collected at the end
12    of (insert number of years), if not terminated earlier by a
13    vote of the county board."
14        For the purposes of this paragraph, transportation
15    purposes means construction, maintenance, operation, and
16    improvement of public highways, any other purpose for which
17    a county may expend funds under the Illinois Highway Code,
18    and passenger rail transportation.
19        The votes shall be recorded as "Yes" or "No".
20        (3) The proposition for public facilities purposes
21    shall be in substantially the following form:
22        "To pay for public facilities purposes, shall (name of
23    county) be authorized to impose an increase on its share of
24    local sales taxes by (insert rate)?"
25        As additional information on the ballot below the
26    question shall appear the following:

 

 

10000SB0990sam002- 192 -LRB100 07613 HLH 27849 a

1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail."
4        The county board may also opt to establish a sunset
5    provision at which time the additional sales tax would
6    cease being collected, if not terminated earlier by a vote
7    of the county board. If the county board votes to include a
8    sunset provision, the proposition for public facilities
9    purposes shall be in substantially the following form:
10        "To pay for public facilities purposes, shall (name of
11    county) be authorized to impose an increase on its share of
12    local sales taxes by (insert rate) for a period not to
13    exceed (insert number of years)?"
14        As additional information on the ballot below the
15    question shall appear the following:
16        "This would mean that a consumer would pay an
17    additional (insert amount) in sales tax for every $100 of
18    tangible personal property bought at retail. If imposed,
19    the additional tax would cease being collected at the end
20    of (insert number of years), if not terminated earlier by a
21    vote of the county board."
22        For purposes of this Section, "public facilities
23    purposes" means the acquisition, development,
24    construction, reconstruction, rehabilitation, improvement,
25    financing, architectural planning, and installation of
26    capital facilities consisting of buildings, structures,

 

 

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1    and durable equipment and for the acquisition and
2    improvement of real property and interest in real property
3    required, or expected to be required, in connection with
4    the public facilities, for use by the county for the
5    furnishing of governmental services to its citizens,
6    including but not limited to museums and nursing homes.
7        The votes shall be recorded as "Yes" or "No".
8    If a majority of the electors voting on the proposition
9vote in favor of it, the county may impose the tax. A county
10may not submit more than one proposition authorized by this
11Section to the electors at any one time.
12    This additional tax may not be imposed on the sales of food
13for human consumption that is to be consumed off the premises
14where it is sold (other than alcoholic beverages, soft drinks,
15and food which has been prepared for immediate consumption) and
16prescription and non-prescription medicines, drugs, medical
17appliances and insulin, urine testing materials, syringes, and
18needles used by diabetics. Beginning December 1, 2017, this tax
19is not imposed on sales of aviation fuel unless the tax revenue
20is expended for airport-related purposes. If the County does
21not have an airport-related purpose to which it dedicates
22aviation fuel tax revenue, then aviation fuel is excluded from
23the tax. The County must comply with the certification
24requirements for airport-related purposes under Section
255-1184. For purposes of this Act, "airport-related purposes"
26has the meaning ascribed in Section 6z-20.2 of the State

 

 

10000SB0990sam002- 194 -LRB100 07613 HLH 27849 a

1Finance Act. This exclusion for aviation fuel only applies for
2so long as the revenue use requirements of 49 U.S.C. 47107(b)
3and 49 U.S.C. 47133 are binding on the County. The tax imposed
4by a county under this Section and all civil penalties that may
5be assessed as an incident of the tax shall be collected and
6enforced by the Illinois Department of Revenue and deposited
7into a special fund created for that purpose. The certificate
8of registration that is issued by the Department to a retailer
9under the Retailers' Occupation Tax Act shall permit the
10retailer to engage in a business that is taxable without
11registering separately with the Department under an ordinance
12or resolution under this Section. The Department has full power
13to administer and enforce this Section, to collect all taxes
14and penalties due under this Section, to dispose of taxes and
15penalties so collected in the manner provided in this Section,
16and to determine all rights to credit memoranda arising on
17account of the erroneous payment of a tax or penalty under this
18Section. In the administration of and compliance with this
19Section, the Department and persons who are subject to this
20Section shall (i) have the same rights, remedies, privileges,
21immunities, powers, and duties, (ii) be subject to the same
22conditions, restrictions, limitations, penalties, and
23definitions of terms, and (iii) employ the same modes of
24procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
251f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
26provisions contained in those Sections other than the State

 

 

10000SB0990sam002- 195 -LRB100 07613 HLH 27849 a

1rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
2transaction returns and quarter monthly payments, and except
3that the retailer's discount is not allowed for taxes paid on
4aviation fuel that are deposited into the Local Government
5Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
65j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
7of the Retailers' Occupation Tax Act and Section 3-7 of the
8Uniform Penalty and Interest Act as if those provisions were
9set forth in this Section.
10    Persons subject to any tax imposed under the authority
11granted in this Section may reimburse themselves for their
12sellers' tax liability by separately stating the tax as an
13additional charge, which charge may be stated in combination,
14in a single amount, with State tax which sellers are required
15to collect under the Use Tax Act, pursuant to such bracketed
16schedules as the Department may prescribe.
17    Whenever the Department determines that a refund should be
18made under this Section to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the order to be drawn for the
21amount specified and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the County Public Safety or Transportation
24Retailers' Occupation Tax Fund.
25    (b) If a tax has been imposed under subsection (a), a
26service occupation tax shall also be imposed at the same rate

 

 

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1upon all persons engaged, in the county, in the business of
2making sales of service, who, as an incident to making those
3sales of service, transfer tangible personal property within
4the county as an incident to a sale of service. This tax may
5not be imposed on sales of food for human consumption that is
6to be consumed off the premises where it is sold (other than
7alcoholic beverages, soft drinks, and food prepared for
8immediate consumption) and prescription and non-prescription
9medicines, drugs, medical appliances and insulin, urine
10testing materials, syringes, and needles used by diabetics.
11Beginning December 1, 2017, this tax is not imposed on sales of
12aviation fuel unless the tax revenue is expended for
13airport-related purposes. If the County does not have an
14airport-related purpose to which it dedicates aviation fuel tax
15revenue, then aviation fuel is excluded from the tax. The
16County must comply with the certification requirements for
17airport-related purposes under Section 5-1184. For purposes of
18this Act, "airport-related purposes" has the meaning ascribed
19in Section 6z-20.2 of the State Finance Act. This exclusion for
20aviation fuel only applies for so long as the revenue use
21requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22binding on the County. The tax imposed under this subsection
23and all civil penalties that may be assessed as an incident
24thereof shall be collected and enforced by the Department of
25Revenue. The Department has full power to administer and
26enforce this subsection; to collect all taxes and penalties due

 

 

10000SB0990sam002- 197 -LRB100 07613 HLH 27849 a

1hereunder; to dispose of taxes and penalties so collected in
2the manner hereinafter provided; and to determine all rights to
3credit memoranda arising on account of the erroneous payment of
4tax or penalty hereunder. In the administration of, and
5compliance with this subsection, the Department and persons who
6are subject to this paragraph shall (i) have the same rights,
7remedies, privileges, immunities, powers, and duties, (ii) be
8subject to the same conditions, restrictions, limitations,
9penalties, exclusions, exemptions, and definitions of terms,
10and (iii) employ the same modes of procedure as are prescribed
11in Sections 2 (except that the reference to State in the
12definition of supplier maintaining a place of business in this
13State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
14respect to all provisions therein other than the State rate of
15tax), 4 (except that the reference to the State shall be to the
16county), 5, 7, 8 (except that the jurisdiction to which the tax
17shall be a debt to the extent indicated in that Section 8 shall
18be the county), 9 (except as to the disposition of taxes and
19penalties collected, and except that the retailer's discount is
20not allowed for taxes paid on aviation fuel that are deposited
21into the Local Government Aviation Trust Fund), 10, 11, 12
22(except the reference therein to Section 2b of the Retailers'
23Occupation Tax Act), 13 (except that any reference to the State
24shall mean the county), Section 15, 16, 17, 18, 19 and 20 of
25the Service Occupation Tax Act and Section 3-7 of the Uniform
26Penalty and Interest Act, as fully as if those provisions were

 

 

10000SB0990sam002- 198 -LRB100 07613 HLH 27849 a

1set forth herein.
2    Persons subject to any tax imposed under the authority
3granted in this subsection may reimburse themselves for their
4serviceman's tax liability by separately stating the tax as an
5additional charge, which charge may be stated in combination,
6in a single amount, with State tax that servicemen are
7authorized to collect under the Service Use Tax Act, in
8accordance with such bracket schedules as the Department may
9prescribe.
10    Whenever the Department determines that a refund should be
11made under this subsection to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the warrant to be drawn for the
14amount specified, and to the person named, in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of the County Public Safety or Transportation
17Retailers' Occupation Fund.
18    Nothing in this subsection shall be construed to authorize
19the county to impose a tax upon the privilege of engaging in
20any business which under the Constitution of the United States
21may not be made the subject of taxation by the State.
22    (c) Except as otherwise provided in this paragraph, the The
23Department shall immediately pay over to the State Treasurer,
24ex officio, as trustee, all taxes and penalties collected under
25this Section to be deposited into the County Public Safety or
26Transportation Retailers' Occupation Tax Fund, which shall be

 

 

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1an unappropriated trust fund held outside of the State
2treasury. Taxes and penalties collected on aviation fuel sold
3on or after December 1, 2017, shall be immediately paid over by
4the Department to the State Treasurer, ex officio, as trustee,
5for deposit into the Local Government Aviation Trust Fund. The
6Department shall only pay moneys into the Local Government
7Aviation Trust Fund under this Act for so long as the revenue
8use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133
9are binding on the County.
10    As soon as possible after the first day of each month,
11beginning January 1, 2011, upon certification of the Department
12of Revenue, the Comptroller shall order transferred, and the
13Treasurer shall transfer, to the STAR Bonds Revenue Fund the
14local sales tax increment, as defined in the Innovation
15Development and Economy Act, collected under this Section
16during the second preceding calendar month for sales within a
17STAR bond district.
18    After the monthly transfer to the STAR Bonds Revenue Fund,
19on or before the 25th day of each calendar month, the
20Department shall prepare and certify to the Comptroller the
21disbursement of stated sums of money to the counties from which
22retailers have paid taxes or penalties to the Department during
23the second preceding calendar month. The amount to be paid to
24each county, and deposited by the county into its special fund
25created for the purposes of this Section, shall be the amount
26(not including credit memoranda and not including taxes and

 

 

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1penalties collected on aviation fuel sold on or after December
21, 2017) collected under this Section during the second
3preceding calendar month by the Department plus an amount the
4Department determines is necessary to offset any amounts that
5were erroneously paid to a different taxing body, and not
6including (i) an amount equal to the amount of refunds made
7during the second preceding calendar month by the Department on
8behalf of the county, (ii) any amount that the Department
9determines is necessary to offset any amounts that were payable
10to a different taxing body but were erroneously paid to the
11county, and (iii) any amounts that are transferred to the STAR
12Bonds Revenue Fund. Within 10 days after receipt by the
13Comptroller of the disbursement certification to the counties
14provided for in this Section to be given to the Comptroller by
15the Department, the Comptroller shall cause the orders to be
16drawn for the respective amounts in accordance with directions
17contained in the certification.
18    In addition to the disbursement required by the preceding
19paragraph, an allocation shall be made in March of each year to
20each county that received more than $500,000 in disbursements
21under the preceding paragraph in the preceding calendar year.
22The allocation shall be in an amount equal to the average
23monthly distribution made to each such county under the
24preceding paragraph during the preceding calendar year
25(excluding the 2 months of highest receipts). The distribution
26made in March of each year subsequent to the year in which an

 

 

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1allocation was made pursuant to this paragraph and the
2preceding paragraph shall be reduced by the amount allocated
3and disbursed under this paragraph in the preceding calendar
4year. The Department shall prepare and certify to the
5Comptroller for disbursement the allocations made in
6accordance with this paragraph.
7    A county may direct, by ordinance, that all or a portion of
8the taxes and penalties collected under the Special County
9Retailers' Occupation Tax For Public Safety or Transportation
10be deposited into the Transportation Development Partnership
11Trust Fund.
12    (d) For the purpose of determining the local governmental
13unit whose tax is applicable, a retail sale by a producer of
14coal or another mineral mined in Illinois is a sale at retail
15at the place where the coal or other mineral mined in Illinois
16is extracted from the earth. This paragraph does not apply to
17coal or another mineral when it is delivered or shipped by the
18seller to the purchaser at a point outside Illinois so that the
19sale is exempt under the United States Constitution as a sale
20in interstate or foreign commerce.
21    (e) Nothing in this Section shall be construed to authorize
22a county to impose a tax upon the privilege of engaging in any
23business that under the Constitution of the United States may
24not be made the subject of taxation by this State.
25    (e-5) If a county imposes a tax under this Section, the
26county board may, by ordinance, discontinue or lower the rate

 

 

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1of the tax. If the county board lowers the tax rate or
2discontinues the tax, a referendum must be held in accordance
3with subsection (a) of this Section in order to increase the
4rate of the tax or to reimpose the discontinued tax.
5    (f) Beginning April 1, 1998 and through December 31, 2013,
6the results of any election authorizing a proposition to impose
7a tax under this Section or effecting a change in the rate of
8tax, or any ordinance lowering the rate or discontinuing the
9tax, shall be certified by the county clerk and filed with the
10Illinois Department of Revenue either (i) on or before the
11first day of April, whereupon the Department shall proceed to
12administer and enforce the tax as of the first day of July next
13following the filing; or (ii) on or before the first day of
14October, whereupon the Department shall proceed to administer
15and enforce the tax as of the first day of January next
16following the filing.
17    Beginning January 1, 2014, the results of any election
18authorizing a proposition to impose a tax under this Section or
19effecting an increase in the rate of tax, along with the
20ordinance adopted to impose the tax or increase the rate of the
21tax, or any ordinance adopted to lower the rate or discontinue
22the tax, shall be certified by the county clerk and filed with
23the Illinois Department of Revenue either (i) on or before the
24first day of May, whereupon the Department shall proceed to
25administer and enforce the tax as of the first day of July next
26following the adoption and filing; or (ii) on or before the

 

 

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1first day of October, whereupon the Department shall proceed to
2administer and enforce the tax as of the first day of January
3next following the adoption and filing.
4    (g) When certifying the amount of a monthly disbursement to
5a county under this Section, the Department shall increase or
6decrease the amounts by an amount necessary to offset any
7miscalculation of previous disbursements. The offset amount
8shall be the amount erroneously disbursed within the previous 6
9months from the time a miscalculation is discovered.
10    (h) This Section may be cited as the "Special County
11Occupation Tax For Public Safety, Public Facilities, or
12Transportation Law".
13    (i) For purposes of this Section, "public safety" includes,
14but is not limited to, crime prevention, detention, fire
15fighting, police, medical, ambulance, or other emergency
16services. The county may share tax proceeds received under this
17Section for public safety purposes, including proceeds
18received before August 4, 2009 (the effective date of Public
19Act 96-124), with any fire protection district located in the
20county. For the purposes of this Section, "transportation"
21includes, but is not limited to, the construction, maintenance,
22operation, and improvement of public highways, any other
23purpose for which a county may expend funds under the Illinois
24Highway Code, and passenger rail transportation. For the
25purposes of this Section, "public facilities purposes"
26includes, but is not limited to, the acquisition, development,

 

 

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1construction, reconstruction, rehabilitation, improvement,
2financing, architectural planning, and installation of capital
3facilities consisting of buildings, structures, and durable
4equipment and for the acquisition and improvement of real
5property and interest in real property required, or expected to
6be required, in connection with the public facilities, for use
7by the county for the furnishing of governmental services to
8its citizens, including but not limited to museums and nursing
9homes.
10    (j) The Department may promulgate rules to implement Public
11Act 95-1002 only to the extent necessary to apply the existing
12rules for the Special County Retailers' Occupation Tax for
13Public Safety to this new purpose for public facilities.
14(Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217,
15eff. 7-31-15; 99-642, eff. 7-28-16.)
 
16    (55 ILCS 5/5-1006.7)
17    Sec. 5-1006.7. School facility occupation taxes.
18    (a) In any county, a tax shall be imposed upon all persons
19engaged in the business of selling tangible personal property,
20other than personal property titled or registered with an
21agency of this State's government, at retail in the county on
22the gross receipts from the sales made in the course of
23business to provide revenue to be used exclusively for school
24facility purposes (except as otherwise provided in this
25Section) if a proposition for the tax has been submitted to the

 

 

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1electors of that county and approved by a majority of those
2voting on the question as provided in subsection (c). The tax
3under this Section shall be imposed only in one-quarter percent
4increments and may not exceed 1%.
5    This additional tax may not be imposed on the sale of food
6for human consumption that is to be consumed off the premises
7where it is sold (other than alcoholic beverages, soft drinks,
8and food that has been prepared for immediate consumption) and
9prescription and non-prescription medicines, drugs, medical
10appliances and insulin, urine testing materials, syringes and
11needles used by diabetics. Beginning December 1, 2017, this tax
12is not imposed on sales of aviation fuel unless the tax revenue
13is expended for airport-related purposes. If the County does
14not have an airport-related purpose to which it dedicates
15aviation fuel tax revenue, then aviation fuel is excluded from
16the tax. The County must comply with the certification
17requirements for airport-related purposes under Section
185-1184. For purposes of this Act, "airport-related purposes"
19has the meaning ascribed in Section 6z-20.2 of the State
20Finance Act. This exclusion for aviation fuel only applies for
21so long as the revenue use requirements of 49 U.S.C. 47107(b)
22and 49 U.S.C. 47133 are binding on the County. The Department
23of Revenue has full power to administer and enforce this
24subsection, to collect all taxes and penalties due under this
25subsection, to dispose of taxes and penalties so collected in
26the manner provided in this subsection, and to determine all

 

 

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1rights to credit memoranda arising on account of the erroneous
2payment of a tax or penalty under this subsection. The
3Department shall deposit all taxes and penalties collected
4under this subsection into a special fund created for that
5purpose.
6    In the administration of and compliance with this
7subsection, the Department and persons who are subject to this
8subsection (i) have the same rights, remedies, privileges,
9immunities, powers, and duties, (ii) are subject to the same
10conditions, restrictions, limitations, penalties, and
11definitions of terms, and (iii) shall employ the same modes of
12procedure as are set forth in Sections 1 through 1o, 2 through
132-70 (in respect to all provisions contained in those Sections
14other than the State rate of tax), 2a through 2h, 3 (except as
15to the disposition of taxes and penalties collected, and except
16that the retailer's discount is not allowed for taxes paid on
17aviation fuel that are deposited into the Local Government
18Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
195j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
20of the Retailers' Occupation Tax Act and all provisions of the
21Uniform Penalty and Interest Act as if those provisions were
22set forth in this subsection.
23    The certificate of registration that is issued by the
24Department to a retailer under the Retailers' Occupation Tax
25Act permits the retailer to engage in a business that is
26taxable without registering separately with the Department

 

 

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1under an ordinance or resolution under this subsection.
2    Persons subject to any tax imposed under the authority
3granted in this subsection may reimburse themselves for their
4seller's tax liability by separately stating that tax as an
5additional charge, which may be stated in combination, in a
6single amount, with State tax that sellers are required to
7collect under the Use Tax Act, pursuant to any bracketed
8schedules set forth by the Department.
9    (b) If a tax has been imposed under subsection (a), then a
10service occupation tax must also be imposed at the same rate
11upon all persons engaged, in the county, in the business of
12making sales of service, who, as an incident to making those
13sales of service, transfer tangible personal property within
14the county as an incident to a sale of service.
15    This tax may not be imposed on sales of food for human
16consumption that is to be consumed off the premises where it is
17sold (other than alcoholic beverages, soft drinks, and food
18prepared for immediate consumption) and prescription and
19non-prescription medicines, drugs, medical appliances and
20insulin, urine testing materials, syringes, and needles used by
21diabetics. Beginning December 1, 2017, this tax is not imposed
22on sales of aviation fuel unless the tax revenue is expended
23for airport-related purposes. If the County does not have an
24airport-related purpose to which it dedicates aviation fuel tax
25revenue, then aviation fuel is excluded from the tax. The
26County must comply with the certification requirements for

 

 

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1airport-related purposes under Section 5-1184. For purposes of
2this Act, "airport-related purposes" has the meaning ascribed
3in Section 6z-20.2 of the State Finance Act. This exclusion for
4aviation fuel only applies for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the County.
7    The tax imposed under this subsection and all civil
8penalties that may be assessed as an incident thereof shall be
9collected and enforced by the Department and deposited into a
10special fund created for that purpose. The Department has full
11power to administer and enforce this subsection, to collect all
12taxes and penalties due under this subsection, to dispose of
13taxes and penalties so collected in the manner provided in this
14subsection, and to determine all rights to credit memoranda
15arising on account of the erroneous payment of a tax or penalty
16under this subsection.
17    In the administration of and compliance with this
18subsection, the Department and persons who are subject to this
19subsection shall (i) have the same rights, remedies,
20privileges, immunities, powers and duties, (ii) be subject to
21the same conditions, restrictions, limitations, penalties and
22definition of terms, and (iii) employ the same modes of
23procedure as are set forth in Sections 2 (except that that
24reference to State in the definition of supplier maintaining a
25place of business in this State means the county), 2a through
262d, 3 through 3-50 (in respect to all provisions contained in

 

 

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1those Sections other than the State rate of tax), 4 (except
2that the reference to the State shall be to the county), 5, 7,
38 (except that the jurisdiction to which the tax is a debt to
4the extent indicated in that Section 8 is the county), 9
5(except as to the disposition of taxes and penalties collected,
6and except that the retailer's discount is not allowed for
7taxes paid on aviation fuel that are deposited into the Local
8Government Aviation Trust Fund), 10, 11, 12 (except the
9reference therein to Section 2b of the Retailers' Occupation
10Tax Act), 13 (except that any reference to the State means the
11county), Section 15, 16, 17, 18, 19, and 20 of the Service
12Occupation Tax Act and all provisions of the Uniform Penalty
13and Interest Act, as fully as if those provisions were set
14forth herein.
15    Persons subject to any tax imposed under the authority
16granted in this subsection may reimburse themselves for their
17serviceman's tax liability by separately stating the tax as an
18additional charge, which may be stated in combination, in a
19single amount, with State tax that servicemen are authorized to
20collect under the Service Use Tax Act, pursuant to any
21bracketed schedules set forth by the Department.
22    (c) The tax under this Section may not be imposed until the
23question of imposing the tax has been submitted to the electors
24of the county at a regular election and approved by a majority
25of the electors voting on the question. For all regular
26elections held prior to August 23, 2011 (the effective date of

 

 

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1Public Act 97-542), upon a resolution by the county board or a
2resolution by school district boards that represent at least
351% of the student enrollment within the county, the county
4board must certify the question to the proper election
5authority in accordance with the Election Code.
6    For all regular elections held prior to August 23, 2011
7(the effective date of Public Act 97-542), the election
8authority must submit the question in substantially the
9following form:
10        Shall (name of county) be authorized to impose a
11    retailers' occupation tax and a service occupation tax
12    (commonly referred to as a "sales tax") at a rate of
13    (insert rate) to be used exclusively for school facility
14    purposes?
15The election authority must record the votes as "Yes" or "No".
16    If a majority of the electors voting on the question vote
17in the affirmative, then the county may, thereafter, impose the
18tax.
19    For all regular elections held on or after August 23, 2011
20(the effective date of Public Act 97-542), the regional
21superintendent of schools for the county must, upon receipt of
22a resolution or resolutions of school district boards that
23represent more than 50% of the student enrollment within the
24county, certify the question to the proper election authority
25for submission to the electors of the county at the next
26regular election at which the question lawfully may be

 

 

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1submitted to the electors, all in accordance with the Election
2Code.
3    For all regular elections held on or after August 23, 2011
4(the effective date of Public Act 97-542), the election
5authority must submit the question in substantially the
6following form:
7        Shall a retailers' occupation tax and a service
8    occupation tax (commonly referred to as a "sales tax") be
9    imposed in (name of county) at a rate of (insert rate) to
10    be used exclusively for school facility purposes?
11The election authority must record the votes as "Yes" or "No".
12    If a majority of the electors voting on the question vote
13in the affirmative, then the tax shall be imposed at the rate
14set forth in the question.
15    For the purposes of this subsection (c), "enrollment" means
16the head count of the students residing in the county on the
17last school day of September of each year, which must be
18reported on the Illinois State Board of Education Public School
19Fall Enrollment/Housing Report.
20    (d) Except as otherwise provided, the The Department shall
21immediately pay over to the State Treasurer, ex officio, as
22trustee, all taxes and penalties collected under this Section
23to be deposited into the School Facility Occupation Tax Fund,
24which shall be an unappropriated trust fund held outside the
25State treasury. Taxes and penalties collected on aviation fuel
26sold on or after December 1, 2017, shall be immediately paid

 

 

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1over by the Department to the State Treasurer, ex officio, as
2trustee, for deposit into the Local Government Aviation Trust
3Fund. The Department shall only pay moneys into the Local
4Government Aviation Trust Fund under this Act for so long as
5the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133 are binding on the County.
7    On or before the 25th day of each calendar month, the
8Department shall prepare and certify to the Comptroller the
9disbursement of stated sums of money to the regional
10superintendents of schools in counties from which retailers or
11servicemen have paid taxes or penalties to the Department
12during the second preceding calendar month. The amount to be
13paid to each regional superintendent of schools and disbursed
14to him or her in accordance with Section 3-14.31 of the School
15Code, is equal to the amount (not including credit memoranda
16and not including taxes and penalties collected on aviation
17fuel sold on or after December 1, 2017) collected from the
18county under this Section during the second preceding calendar
19month by the Department, (i) less 2% of that amount (except the
20amount collected on aviation fuel sold on or after December 1,
212017), which shall be deposited into the Tax Compliance and
22Administration Fund and shall be used by the Department,
23subject to appropriation, to cover the costs of the Department
24in administering and enforcing the provisions of this Section,
25on behalf of the county, (ii) plus an amount that the
26Department determines is necessary to offset any amounts that

 

 

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1were erroneously paid to a different taxing body; (iii) less an
2amount equal to the amount of refunds made during the second
3preceding calendar month by the Department on behalf of the
4county; and (iv) less any amount that the Department determines
5is necessary to offset any amounts that were payable to a
6different taxing body but were erroneously paid to the county.
7When certifying the amount of a monthly disbursement to a
8regional superintendent of schools under this Section, the
9Department shall increase or decrease the amounts by an amount
10necessary to offset any miscalculation of previous
11disbursements within the previous 6 months from the time a
12miscalculation is discovered.
13    Within 10 days after receipt by the Comptroller from the
14Department of the disbursement certification to the regional
15superintendents of the schools provided for in this Section,
16the Comptroller shall cause the orders to be drawn for the
17respective amounts in accordance with directions contained in
18the certification.
19    If the Department determines that a refund should be made
20under this Section to a claimant instead of issuing a credit
21memorandum, then the Department shall notify the Comptroller,
22who shall cause the order to be drawn for the amount specified
23and to the person named in the notification from the
24Department. The refund shall be paid by the Treasurer out of
25the School Facility Occupation Tax Fund.
26    (e) For the purposes of determining the local governmental

 

 

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1unit whose tax is applicable, a retail sale by a producer of
2coal or another mineral mined in Illinois is a sale at retail
3at the place where the coal or other mineral mined in Illinois
4is extracted from the earth. This subsection does not apply to
5coal or another mineral when it is delivered or shipped by the
6seller to the purchaser at a point outside Illinois so that the
7sale is exempt under the United States Constitution as a sale
8in interstate or foreign commerce.
9    (f) Nothing in this Section may be construed to authorize a
10tax to be imposed upon the privilege of engaging in any
11business that under the Constitution of the United States may
12not be made the subject of taxation by this State.
13    (g) If a county board imposes a tax under this Section
14pursuant to a referendum held before August 23, 2011 (the
15effective date of Public Act 97-542) at a rate below the rate
16set forth in the question approved by a majority of electors of
17that county voting on the question as provided in subsection
18(c), then the county board may, by ordinance, increase the rate
19of the tax up to the rate set forth in the question approved by
20a majority of electors of that county voting on the question as
21provided in subsection (c). If a county board imposes a tax
22under this Section pursuant to a referendum held before August
2323, 2011 (the effective date of Public Act 97-542), then the
24board may, by ordinance, discontinue or reduce the rate of the
25tax. If a tax is imposed under this Section pursuant to a
26referendum held on or after August 23, 2011 (the effective date

 

 

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1of Public Act 97-542), then the county board may reduce or
2discontinue the tax, but only in accordance with subsection
3(h-5) of this Section. If, however, a school board issues bonds
4that are secured by the proceeds of the tax under this Section,
5then the county board may not reduce the tax rate or
6discontinue the tax if that rate reduction or discontinuance
7would adversely affect the school board's ability to pay the
8principal and interest on those bonds as they become due or
9necessitate the extension of additional property taxes to pay
10the principal and interest on those bonds. If the county board
11reduces the tax rate or discontinues the tax, then a referendum
12must be held in accordance with subsection (c) of this Section
13in order to increase the rate of the tax or to reimpose the
14discontinued tax.
15    Until January 1, 2014, the results of any election that
16imposes, reduces, or discontinues a tax under this Section must
17be certified by the election authority, and any ordinance that
18increases or lowers the rate or discontinues the tax must be
19certified by the county clerk and, in each case, filed with the
20Illinois Department of Revenue either (i) on or before the
21first day of April, whereupon the Department shall proceed to
22administer and enforce the tax or change in the rate as of the
23first day of July next following the filing; or (ii) on or
24before the first day of October, whereupon the Department shall
25proceed to administer and enforce the tax or change in the rate
26as of the first day of January next following the filing.

 

 

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1    Beginning January 1, 2014, the results of any election that
2imposes, reduces, or discontinues a tax under this Section must
3be certified by the election authority, and any ordinance that
4increases or lowers the rate or discontinues the tax must be
5certified by the county clerk and, in each case, filed with the
6Illinois Department of Revenue either (i) on or before the
7first day of May, whereupon the Department shall proceed to
8administer and enforce the tax or change in the rate as of the
9first day of July next following the filing; or (ii) on or
10before the first day of October, whereupon the Department shall
11proceed to administer and enforce the tax or change in the rate
12as of the first day of January next following the filing.
13    (h) For purposes of this Section, "school facility
14purposes" means (i) the acquisition, development,
15construction, reconstruction, rehabilitation, improvement,
16financing, architectural planning, and installation of capital
17facilities consisting of buildings, structures, and durable
18equipment and for the acquisition and improvement of real
19property and interest in real property required, or expected to
20be required, in connection with the capital facilities and (ii)
21the payment of bonds or other obligations heretofore or
22hereafter issued, including bonds or other obligations
23heretofore or hereafter issued to refund or to continue to
24refund bonds or other obligations issued, for school facility
25purposes, provided that the taxes levied to pay those bonds are
26abated by the amount of the taxes imposed under this Section

 

 

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1that are used to pay those bonds. "School-facility purposes"
2also includes fire prevention, safety, energy conservation,
3accessibility, school security, and specified repair purposes
4set forth under Section 17-2.11 of the School Code.
5    (h-5) A county board in a county where a tax has been
6imposed under this Section pursuant to a referendum held on or
7after August 23, 2011 (the effective date of Public Act 97-542)
8may, by ordinance or resolution, submit to the voters of the
9county the question of reducing or discontinuing the tax. In
10the ordinance or resolution, the county board shall certify the
11question to the proper election authority in accordance with
12the Election Code. The election authority must submit the
13question in substantially the following form:
14        Shall the school facility retailers' occupation tax
15    and service occupation tax (commonly referred to as the
16    "school facility sales tax") currently imposed in (name of
17    county) at a rate of (insert rate) be (reduced to (insert
18    rate))(discontinued)?
19If a majority of the electors voting on the question vote in
20the affirmative, then, subject to the provisions of subsection
21(g) of this Section, the tax shall be reduced or discontinued
22as set forth in the question.
23    (i) This Section does not apply to Cook County.
24    (j) This Section may be cited as the County School Facility
25Occupation Tax Law.
26(Source: P.A. 98-584, eff. 8-27-13; 99-143, eff. 7-27-15;

 

 

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1