100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB1283

 

Introduced 2/9/2017, by Sen. Pamela J. Althoff

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442
35 ILCS 155/3  from Ch. 120, par. 1703
35 ILCS 155/4  from Ch. 120, par. 1704
50 ILCS 753/20
220 ILCS 5/13-703  from Ch. 111 2/3, par. 13-703
415 ILCS 5/55.8  from Ch. 111 1/2, par. 1055.8
415 ILCS 5/55.10  from Ch. 111 1/2, par. 1055.10

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Prepaid Wireless 9-1-1 Surcharge Act, the Public Utilities Act, and the Environmental Protection Act. Provides that certain tax returns filed under those Acts must be filed electronically. Provides that vendor discounts under those Acts are allowed only for returns that are filed electronically. Provides that the electronic return requirement does not apply to the Automobile Renting Occupation and Use Tax Act. Effective immediately.


LRB100 08080 HLH 18166 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1283LRB100 08080 HLH 18166 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
 
6    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
7    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. In the
19case of retailers who report and pay the tax on a transaction
20by transaction basis, as provided in this Section, such
21discount shall be taken with each such tax remittance instead
22of when such retailer files his periodic return. The discount
23allowed under this Section is allowed only for returns that are

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1make payments to the Department on or before the 7th, 15th,
222nd and last day of the month during which such liability is
3incurred. On and after October 1, 2000, if the taxpayer's
4average monthly tax liability to the Department under this Act,
5the Retailers' Occupation Tax Act, the Service Occupation Tax
6Act, and the Service Use Tax Act was $20,000 or more during the
7preceding 4 complete calendar quarters, he shall file a return
8with the Department each month by the 20th day of the month
9next following the month during which such tax liability is
10incurred and shall make payment to the Department on or before
11the 7th, 15th, 22nd and last day of the month during which such
12liability is incurred. If the month during which such tax
13liability is incurred began prior to January 1, 1985, each
14payment shall be in an amount equal to 1/4 of the taxpayer's
15actual liability for the month or an amount set by the
16Department not to exceed 1/4 of the average monthly liability
17of the taxpayer to the Department for the preceding 4 complete
18calendar quarters (excluding the month of highest liability and
19the month of lowest liability in such 4 quarter period). If the
20month during which such tax liability is incurred begins on or
21after January 1, 1985, and prior to January 1, 1987, each
22payment shall be in an amount equal to 22.5% of the taxpayer's
23actual liability for the month or 27.5% of the taxpayer's
24liability for the same calendar month of the preceding year. If
25the month during which such tax liability is incurred begins on
26or after January 1, 1987, and prior to January 1, 1988, each

 

 

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1payment shall be in an amount equal to 22.5% of the taxpayer's
2actual liability for the month or 26.25% of the taxpayer's
3liability for the same calendar month of the preceding year. If
4the month during which such tax liability is incurred begins on
5or after January 1, 1988, and prior to January 1, 1989, or
6begins on or after January 1, 1996, each payment shall be in an
7amount equal to 22.5% of the taxpayer's actual liability for
8the month or 25% of the taxpayer's liability for the same
9calendar month of the preceding year. If the month during which
10such tax liability is incurred begins on or after January 1,
111989, and prior to January 1, 1996, each payment shall be in an
12amount equal to 22.5% of the taxpayer's actual liability for
13the month or 25% of the taxpayer's liability for the same
14calendar month of the preceding year or 100% of the taxpayer's
15actual liability for the quarter monthly reporting period. The
16amount of such quarter monthly payments shall be credited
17against the final tax liability of the taxpayer's return for
18that month. Before October 1, 2000, once applicable, the
19requirement of the making of quarter monthly payments to the
20Department shall continue until such taxpayer's average
21monthly liability to the Department during the preceding 4
22complete calendar quarters (excluding the month of highest
23liability and the month of lowest liability) is less than
24$9,000, or until such taxpayer's average monthly liability to
25the Department as computed for each calendar quarter of the 4
26preceding complete calendar quarter period is less than

 

 

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1$10,000. However, if a taxpayer can show the Department that a
2substantial change in the taxpayer's business has occurred
3which causes the taxpayer to anticipate that his average
4monthly tax liability for the reasonably foreseeable future
5will fall below the $10,000 threshold stated above, then such
6taxpayer may petition the Department for change in such
7taxpayer's reporting status. On and after October 1, 2000, once
8applicable, the requirement of the making of quarter monthly
9payments to the Department shall continue until such taxpayer's
10average monthly liability to the Department during the
11preceding 4 complete calendar quarters (excluding the month of
12highest liability and the month of lowest liability) is less
13than $19,000 or until such taxpayer's average monthly liability
14to the Department as computed for each calendar quarter of the
154 preceding complete calendar quarter period is less than
16$20,000. However, if a taxpayer can show the Department that a
17substantial change in the taxpayer's business has occurred
18which causes the taxpayer to anticipate that his average
19monthly tax liability for the reasonably foreseeable future
20will fall below the $20,000 threshold stated above, then such
21taxpayer may petition the Department for a change in such
22taxpayer's reporting status. The Department shall change such
23taxpayer's reporting status unless it finds that such change is
24seasonal in nature and not likely to be long term. If any such
25quarter monthly payment is not paid at the time or in the
26amount required by this Section, then the taxpayer shall be

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    Beginning July 1, 2011, each month the Department shall pay
2into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of sorbents used in Illinois in the process
5of sorbent injection as used to comply with the Environmental
6Protection Act or the federal Clean Air Act, but the total
7payment into the Clean Air Act (CAA) Permit Fund under this Act
8and the Retailers' Occupation Tax Act shall not exceed
9$2,000,000 in any fiscal year.
10    Beginning July 1, 2013, each month the Department shall pay
11into the Underground Storage Tank Fund from the proceeds
12collected under this Act, the Service Use Tax Act, the Service
13Occupation Tax Act, and the Retailers' Occupation Tax Act an
14amount equal to the average monthly deficit in the Underground
15Storage Tank Fund during the prior year, as certified annually
16by the Illinois Environmental Protection Agency, but the total
17payment into the Underground Storage Tank Fund under this Act,
18the Service Use Tax Act, the Service Occupation Tax Act, and
19the Retailers' Occupation Tax Act shall not exceed $18,000,000
20in any State fiscal year. As used in this paragraph, the
21"average monthly deficit" shall be equal to the difference
22between the average monthly claims for payment by the fund and
23the average monthly revenues deposited into the fund, excluding
24payments made pursuant to this paragraph.
25    Beginning July 1, 2015, of the remainder of the moneys
26received by the Department under this Act, the Service Use Tax

 

 

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

 

 

SB1283- 21 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 22 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 23 -LRB100 08080 HLH 18166 b

1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993         $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000
262015179,000,000

 

 

SB1283- 24 -LRB100 08080 HLH 18166 b

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

SB1283- 25 -LRB100 08080 HLH 18166 b

1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

 

 

SB1283- 26 -LRB100 08080 HLH 18166 b

1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8    Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after the effective date of this
14amendatory Act of the 98th General Assembly, each month, from
15the collections made under Section 9 of the Use Tax Act,
16Section 9 of the Service Use Tax Act, Section 9 of the Service
17Occupation Tax Act, and Section 3 of the Retailers' Occupation
18Tax Act, the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

 

 

SB1283- 27 -LRB100 08080 HLH 18166 b

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% thereof shall be paid into the State
3Treasury and 25% shall be reserved in a special account and
4used only for the transfer to the Common School Fund as part of
5the monthly transfer from the General Revenue Fund in
6accordance with Section 8a of the State Finance Act.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18    For greater simplicity of administration, manufacturers,
19importers and wholesalers whose products are sold at retail in
20Illinois by numerous retailers, and who wish to do so, may
21assume the responsibility for accounting and paying to the
22Department all tax accruing under this Act with respect to such
23sales, if the retailers who are affected do not make written
24objection to the Department to this arrangement.
25(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2698-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.

 

 

SB1283- 28 -LRB100 08080 HLH 18166 b

18-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16.)
 
2    Section 10. The Service Use Tax Act is amended by changing
3Section 9 as follows:
 
4    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
5    Sec. 9. Each serviceman required or authorized to collect
6the tax herein imposed shall pay to the Department the amount
7of such tax (except as otherwise provided) at the time when he
8is required to file his return for the period during which such
9tax was collected, less a discount of 2.1% prior to January 1,
101990 and 1.75% on and after January 1, 1990, or $5 per calendar
11year, whichever is greater, which is allowed to reimburse the
12serviceman for expenses incurred in collecting the tax, keeping
13records, preparing and filing returns, remitting the tax and
14supplying data to the Department on request. The discount
15allowed under this Section is allowed only for returns that are
16filed in the manner required by this Act. The Department may
17disallow the discount for servicemen whose certificate of
18registration is revoked at the time the return is filed, but
19only if the Department's decision to revoke the certificate of
20registration has become final. A serviceman need not remit that
21part of any tax collected by him to the extent that he is
22required to pay and does pay the tax imposed by the Service
23Occupation Tax Act with respect to his sale of service
24involving the incidental transfer by him of the same property.

 

 

SB1283- 29 -LRB100 08080 HLH 18166 b

1    Except as provided hereinafter in this Section, on or
2before the twentieth day of each calendar month, such
3serviceman shall file a return for the preceding calendar month
4in accordance with reasonable Rules and Regulations to be
5promulgated by the Department. Such return shall be filed on a
6form prescribed by the Department and shall contain such
7information as the Department may reasonably require. On and
8after January 1, 2018, all returns required to be filed by
9servicemen pursuant to this Act shall be filed electronically.
10Servicemen who demonstrate that they do not have access to the
11Internet may petition the Department to waive the electronic
12filing requirement.
13    The Department may require returns to be filed on a
14quarterly basis. If so required, a return for each calendar
15quarter shall be filed on or before the twentieth day of the
16calendar month following the end of such calendar quarter. The
17taxpayer shall also file a return with the Department for each
18of the first two months of each calendar quarter, on or before
19the twentieth day of the following calendar month, stating:
20        1. The name of the seller;
21        2. The address of the principal place of business from
22    which he engages in business as a serviceman in this State;
23        3. The total amount of taxable receipts received by him
24    during the preceding calendar month, including receipts
25    from charge and time sales, but less all deductions allowed
26    by law;

 

 

SB1283- 30 -LRB100 08080 HLH 18166 b

1        4. The amount of credit provided in Section 2d of this
2    Act;
3        5. The amount of tax due;
4        5-5. The signature of the taxpayer; and
5        6. Such other reasonable information as the Department
6    may require.
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.

 

 

SB1283- 31 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 32 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 33 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 34 -LRB100 08080 HLH 18166 b

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 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.

 

 

SB1283- 35 -LRB100 08080 HLH 18166 b

1    Beginning August 1, 2000, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 100% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol.
5    Beginning October 1, 2009, each month the Department shall
6pay into the Capital Projects Fund an amount that is equal to
7an amount estimated by the Department to represent 80% of the
8net revenue realized for the preceding month from the sale of
9candy, grooming and hygiene products, and soft drinks that had
10been taxed at a rate of 1% prior to September 1, 2009 but that
11are now taxed at 6.25%.
12    Beginning July 1, 2013, each month the Department shall pay
13into the Underground Storage Tank Fund from the proceeds
14collected under this Act, the Use Tax Act, the Service
15Occupation Tax Act, and the Retailers' Occupation Tax Act an
16amount equal to the average monthly deficit in the Underground
17Storage Tank Fund during the prior year, as certified annually
18by the Illinois Environmental Protection Agency, but the total
19payment into the Underground Storage Tank Fund under this Act,
20the Use Tax Act, the Service Occupation Tax Act, and the
21Retailers' Occupation Tax Act shall not exceed $18,000,000 in
22any State fiscal year. As used in this paragraph, the "average
23monthly deficit" shall be equal to the difference between the
24average monthly claims for payment by the fund and the average
25monthly revenues deposited into the fund, excluding payments
26made pursuant to this paragraph.

 

 

SB1283- 36 -LRB100 08080 HLH 18166 b

1    Beginning July 1, 2015, of the remainder of the moneys
2received by the Department under the Use Tax Act, this Act, the
3Service Occupation Tax Act, and the Retailers' Occupation Tax
4Act, each month the Department shall deposit $500,000 into the
5State Crime Laboratory Fund.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to Section 3
14of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16Service Occupation Tax Act, such Acts being hereinafter called
17the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18may be, of moneys being hereinafter called the "Tax Act
19Amount", and (2) the amount transferred to the Build Illinois
20Fund from the State and Local Sales Tax Reform Fund shall be
21less than the Annual Specified Amount (as defined in Section 3
22of the Retailers' Occupation Tax Act), an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and further provided, that if on the last
26business day of any month the sum of (1) the Tax Act Amount

 

 

SB1283- 37 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 38 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 39 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 40 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 41 -LRB100 08080 HLH 18166 b

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

 

 

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

 

 

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1Service Use Tax Act, the Service Occupation Tax Act, the
2Retailers' Occupation Tax Act, and associated local occupation
3and use taxes administered by the Department.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, 75% thereof shall be paid into the
6General Revenue Fund of the State Treasury and 25% shall be
7reserved in a special account and used only for the transfer to
8the Common School Fund as part of the monthly transfer from the
9General Revenue Fund in accordance with Section 8a of the State
10Finance Act.
11    As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18    Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2398-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2498-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff.
258-19-16.)
 

 

 

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1    Section 15. The Service Occupation Tax Act is amended by
2changing Section 9 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 allowed under
14this Section is allowed only for returns that are filed in the
15manner required by this Act. The Department may disallow the
16discount for servicemen whose certificate of registration is
17revoked at the time the return is filed, but only if the
18Department's decision to revoke the certificate of
19registration 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

 

 

SB1283- 45 -LRB100 08080 HLH 18166 b

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. On
10and after January 1, 2018, all returns required to be filed by
11servicemen pursuant to this Act shall be filed electronically.
12Servicemen who demonstrate that they do not have access to the
13Internet may petition the Department to waive the electronic
14filing requirement.
15    The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22        1. The name of the seller;
23        2. The address of the principal place of business from
24    which he engages in business as a serviceman in this State;
25        3. The total amount of taxable receipts received by him
26    during the preceding calendar month, including receipts

 

 

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1    from charge and time sales, but less all deductions allowed
2    by law;
3        4. The amount of credit provided in Section 2d of this
4    Act;
5        5. The amount of tax due;
6        5-5. The signature of the taxpayer; and
7        6. Such other reasonable information as the Department
8    may require.
9    If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13    Prior to October 1, 2003, and on and after September 1,
142004 a serviceman may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Service Use
16Tax as provided in Section 3-70 of the Service Use Tax Act if
17the purchaser provides the appropriate documentation as
18required by Section 3-70 of the Service Use Tax Act. A
19Manufacturer's Purchase Credit certification, accepted prior
20to October 1, 2003 or on or after September 1, 2004 by a
21serviceman as provided in Section 3-70 of the Service Use Tax
22Act, may be used by that serviceman to satisfy Service
23Occupation Tax liability in the amount claimed in the
24certification, not to exceed 6.25% of the receipts subject to
25tax from a qualifying purchase. A Manufacturer's Purchase
26Credit reported on any original or amended return filed under

 

 

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1this Act after October 20, 2003 for reporting periods prior to
2September 1, 2004 shall be disallowed. Manufacturer's Purchase
3Credit reported on annual returns due on or after January 1,
42005 will be disallowed for periods prior to September 1, 2004.
5No Manufacturer's Purchase Credit may be used after September
630, 2003 through August 31, 2004 to satisfy any tax liability
7imposed under this Act, including any audit liability.
8    If the serviceman's average monthly tax liability to the
9Department does not exceed $200, the Department may authorize
10his returns to be filed on a quarter annual basis, with the
11return for January, February and March of a given year being
12due by April 20 of such year; with the return for April, May
13and June of a given year being due by July 20 of such year; with
14the return for July, August and September of a given year being
15due by October 20 of such year, and with the return for
16October, November and December of a given year being due by
17January 20 of the following year.
18    If the serviceman's average monthly tax liability to the
19Department does not exceed $50, the Department may authorize
20his returns to be filed on an annual basis, with the return for
21a given year being due by January 20 of the following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

 

 

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1case of any serviceman who ceases to engage in a kind of
2business which makes him responsible for filing returns under
3this Act, such serviceman shall file a final return under this
4Act with the Department not more than 1 month after
5discontinuing such business.
6    Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1995, a taxpayer who has
13an average monthly tax liability of $50,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 2000, a taxpayer who has
16an annual tax liability of $200,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. The term "annual tax liability" shall be the
19sum of the taxpayer's liabilities under this Act, and under all
20other State and local occupation and use tax laws administered
21by the Department, for the immediately preceding calendar year.
22The term "average monthly tax liability" means the sum of the
23taxpayer's liabilities under this Act, and under all other
24State and local occupation and use tax laws administered by the
25Department, for the immediately preceding calendar year
26divided by 12. Beginning on October 1, 2002, a taxpayer who has

 

 

SB1283- 49 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 50 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 51 -LRB100 08080 HLH 18166 b

1which has been prepared for immediate consumption) and
2prescription and nonprescription medicines, drugs, medical
3appliances, products classified as Class III medical devices by
4the United States Food and Drug Administration that are used
5for cancer treatment pursuant to a prescription, as well as any
6accessories and components related to those devices, and
7insulin, urine testing materials, syringes and needles used by
8diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11revenue realized for the preceding month from the 6.25% general
12rate.
13    Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the revenue
19realized for the preceding month from the 6.25% general rate on
20transfers of tangible personal property.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

SB1283- 52 -LRB100 08080 HLH 18166 b

1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6    Beginning July 1, 2013, each month the Department shall pay
7into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21    Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the State
25Crime Laboratory Fund.
26    Of the remainder of the moneys received by the Department

 

 

SB1283- 53 -LRB100 08080 HLH 18166 b

1pursuant to this Act, (a) 1.75% thereof shall be paid into the
2Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3and after July 1, 1989, 3.8% thereof shall be paid into the
4Build Illinois Fund; provided, however, that if in any fiscal
5year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
6may be, of the moneys received by the Department and required
7to be paid into the Build Illinois Fund pursuant to Section 3
8of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
9Act, Section 9 of the Service Use Tax Act, and Section 9 of the
10Service Occupation Tax Act, such Acts being hereinafter called
11the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
12may be, of moneys being hereinafter called the "Tax Act
13Amount", and (2) the amount transferred to the Build Illinois
14Fund from the State and Local Sales Tax Reform Fund shall be
15less than the Annual Specified Amount (as defined in Section 3
16of the Retailers' Occupation Tax Act), an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and further provided, that if on the last
20business day of any month the sum of (1) the Tax Act Amount
21required to be deposited into the Build Illinois Account in the
22Build Illinois Fund during such month and (2) the amount
23transferred during such month to the Build Illinois Fund from
24the State and Local Sales Tax Reform Fund shall have been less
25than 1/12 of the Annual Specified Amount, an amount equal to
26the difference shall be immediately paid into the Build

 

 

SB1283- 54 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 55 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 56 -LRB100 08080 HLH 18166 b

11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

SB1283- 57 -LRB100 08080 HLH 18166 b

12019221,000,000
22020233,000,000
32021246,000,000
42022260,000,000
52023275,000,000
62024 275,000,000
72025 275,000,000
82026 279,000,000
92027 292,000,000
102028 307,000,000
112029 322,000,000
122030 338,000,000
132031 350,000,000
142032 350,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23    Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

 

 

SB1283- 58 -LRB100 08080 HLH 18166 b

1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total Deposit",
9has been deposited.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois Tax
15Increment Fund 0.27% of 80% of the net revenue realized for the
16preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a 25-year
23period, the Department shall each month pay into the Energy
24Infrastructure Fund 80% of the net revenue realized from the
256.25% general rate on the selling price of Illinois-mined coal
26that was sold to an eligible business. For purposes of this

 

 

SB1283- 59 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 60 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 61 -LRB100 08080 HLH 18166 b

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.

 

 

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1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12    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    Section 20. The Retailers' Occupation Tax Act is amended by
25changing Section 3 as follows:
 

 

 

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

 

 

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1    which the tax is imposed;
2        7. The amount of credit provided in Section 2d of this
3    Act;
4        8. The amount of tax due;
5        9. The signature of the taxpayer; and
6        10. Such other reasonable information as the
7    Department may require.
8    On and after January 1, 2018, except for returns for motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State, all returns
11required to be filed by retailers pursuant to this Act shall be
12filed electronically. Retailers who demonstrate that they do
13not have access to the Internet may petition the Department to
14waive the electronic filing requirement.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Each return shall be accompanied by the statement of
20prepaid tax issued pursuant to Section 2e for which credit is
21claimed.
22    Prior to October 1, 2003, and on and after September 1,
232004 a retailer may accept a Manufacturer's Purchase Credit
24certification from a purchaser in satisfaction of Use Tax as
25provided in Section 3-85 of the Use Tax Act if the purchaser
26provides the appropriate documentation as required by Section

 

 

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

 

 

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

 

 

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

 

 

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1or facsimile.
2    If a total amount of less than $1 is payable, refundable or
3creditable, such amount shall be disregarded if it is less than
450 cents and shall be increased to $1 if it is 50 cents or more.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" shall be the sum of
22the taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

 

 

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

 

 

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

 

 

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

 

 

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

 

 

SB1283- 73 -LRB100 08080 HLH 18166 b

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

 

 

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

 

 

SB1283- 75 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 76 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 77 -LRB100 08080 HLH 18166 b

1such retailer files his periodic return. The Department may
2disallow the discount for retailers whose certificate of
3registration is revoked at the time the return is filed, but
4only if the Department's decision to revoke the certificate of
5registration has become final.
6    Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Use Tax
8Act, the Service Occupation Tax Act, and the Service Use Tax
9Act, excluding any liability for prepaid sales tax to be
10remitted in accordance with Section 2d of this Act, was $10,000
11or more during the preceding 4 complete calendar quarters, he
12shall file a return with the Department each month by the 20th
13day of the month next following the month during which such tax
14liability is incurred and shall make payments to the Department
15on or before the 7th, 15th, 22nd and last day of the month
16during which such liability is incurred. On and after October
171, 2000, if the taxpayer's average monthly tax liability to the
18Department under this Act, the Use Tax Act, the Service
19Occupation Tax Act, and the Service Use Tax Act, excluding any
20liability for prepaid sales tax to be remitted in accordance
21with Section 2d of this Act, was $20,000 or more during the
22preceding 4 complete calendar quarters, he shall file a return
23with the Department each month by the 20th day of the month
24next following the month during which such tax liability is
25incurred and shall make payment to the Department on or before
26the 7th, 15th, 22nd and last day of the month during which such

 

 

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1liability is incurred. If the month during which such tax
2liability is incurred began prior to January 1, 1985, each
3payment shall be in an amount equal to 1/4 of the taxpayer's
4actual liability for the month or an amount set by the
5Department not to exceed 1/4 of the average monthly liability
6of the taxpayer to the Department for the preceding 4 complete
7calendar quarters (excluding the month of highest liability and
8the month of lowest liability in such 4 quarter period). If the
9month during which such tax liability is incurred begins on or
10after January 1, 1985 and prior to January 1, 1987, each
11payment shall be in an amount equal to 22.5% of the taxpayer's
12actual liability for the month or 27.5% of the taxpayer's
13liability for the same calendar month of the preceding year. If
14the month during which such tax liability is incurred begins on
15or after January 1, 1987 and prior to January 1, 1988, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 26.25% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1988, and prior to January 1, 1989, or
21begins on or after January 1, 1996, each payment shall be in an
22amount equal to 22.5% of the taxpayer's actual liability for
23the month or 25% of the taxpayer's liability for the same
24calendar month of the preceding year. If the month during which
25such tax liability is incurred begins on or after January 1,
261989, and prior to January 1, 1996, each payment shall be in an

 

 

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1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year or 100% of the taxpayer's
4actual liability for the quarter monthly reporting period. The
5amount of such quarter monthly payments shall be credited
6against the final tax liability of the taxpayer's return for
7that month. Before October 1, 2000, once applicable, the
8requirement of the making of quarter monthly payments to the
9Department by taxpayers having an average monthly tax liability
10of $10,000 or more as determined in the manner provided above
11shall continue until such taxpayer's average monthly liability
12to the Department during the preceding 4 complete calendar
13quarters (excluding the month of highest liability and the
14month of lowest liability) is less than $9,000, or until such
15taxpayer's average monthly liability to the Department as
16computed for each calendar quarter of the 4 preceding complete
17calendar quarter period is less than $10,000. However, if a
18taxpayer can show the Department that a substantial change in
19the taxpayer's business has occurred which causes the taxpayer
20to anticipate that his average monthly tax liability for the
21reasonably foreseeable future will fall below the $10,000
22threshold stated above, then such taxpayer may petition the
23Department for a change in such taxpayer's reporting status. On
24and after October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $20,000 or

 

 

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

 

 

SB1283- 81 -LRB100 08080 HLH 18166 b

1payment dates for taxpayers who file on other than a calendar
2monthly basis.
3    The provisions of this paragraph apply before October 1,
42001. Without regard to whether a taxpayer is required to make
5quarter monthly payments as specified above, any taxpayer who
6is required by Section 2d of this Act to collect and remit
7prepaid taxes and has collected prepaid taxes which average in
8excess of $25,000 per month during the preceding 2 complete
9calendar quarters, shall file a return with the Department as
10required by Section 2f and shall make payments to the
11Department on or before the 7th, 15th, 22nd and last day of the
12month during which such liability is incurred. If the month
13during which such tax liability is incurred began prior to the
14effective date of this amendatory Act of 1985, each payment
15shall be in an amount not less than 22.5% of the taxpayer's
16actual liability under Section 2d. If the month during which
17such tax liability is incurred begins on or after January 1,
181986, each payment shall be in an amount equal to 22.5% of the
19taxpayer's actual liability for the month or 27.5% of the
20taxpayer's liability for the same calendar month of the
21preceding calendar year. If the month during which such tax
22liability is incurred begins on or after January 1, 1987, each
23payment shall be in an amount equal to 22.5% of the taxpayer's
24actual liability for the month or 26.25% of the taxpayer's
25liability for the same calendar month of the preceding year.
26The amount of such quarter monthly payments shall be credited

 

 

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1against the final tax liability of the taxpayer's return for
2that month filed under this Section or Section 2f, as the case
3may be. Once applicable, the requirement of the making of
4quarter monthly payments to the Department pursuant to this
5paragraph shall continue until such taxpayer's average monthly
6prepaid tax collections during the preceding 2 complete
7calendar quarters is $25,000 or less. If any such quarter
8monthly payment is not paid at the time or in the amount
9required, the taxpayer shall be liable for penalties and
10interest on such difference, except insofar as the taxpayer has
11previously made payments for that month in excess of the
12minimum payments previously due.
13    The provisions of this paragraph apply on and after October
141, 2001. Without regard to whether a taxpayer is required to
15make quarter monthly payments as specified above, any taxpayer
16who is required by Section 2d of this Act to collect and remit
17prepaid taxes and has collected prepaid taxes that average in
18excess of $20,000 per month during the preceding 4 complete
19calendar quarters shall file a return with the Department as
20required by Section 2f and shall make payments to the
21Department on or before the 7th, 15th, 22nd and last day of the
22month during which the liability is incurred. Each payment
23shall be in an amount equal to 22.5% of the taxpayer's actual
24liability for the month or 25% of the taxpayer's liability for
25the same calendar month of the preceding year. The amount of
26the quarter monthly payments shall be credited against the

 

 

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

 

 

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

 

 

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

 

 

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12010, each month the Department shall pay into the Local
2Government Tax Fund 80% of the net revenue realized for the
3preceding month from the 1.25% rate on the selling price of
4sales tax holiday items.
5    Beginning October 1, 2009, each month the Department shall
6pay into the Capital Projects Fund an amount that is equal to
7an amount estimated by the Department to represent 80% of the
8net revenue realized for the preceding month from the sale of
9candy, grooming and hygiene products, and soft drinks that had
10been taxed at a rate of 1% prior to September 1, 2009 but that
11are now taxed at 6.25%.
12    Beginning July 1, 2011, each month the Department shall pay
13into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of sorbents used in Illinois in the process
16of sorbent injection as used to comply with the Environmental
17Protection Act or the federal Clean Air Act, but the total
18payment into the Clean Air Act (CAA) Permit Fund under this Act
19and the Use Tax Act shall not exceed $2,000,000 in any fiscal
20year.
21    Beginning July 1, 2013, each month the Department shall pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service Use Tax
24Act, and the Service Occupation Tax Act an amount equal to the
25average monthly deficit in the Underground Storage Tank Fund
26during the prior year, as certified annually by the Illinois

 

 

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1Environmental Protection Agency, but the total payment into the
2Underground Storage Tank Fund under this Act, the Use Tax Act,
3the Service Use Tax Act, and the Service Occupation Tax Act
4shall not exceed $18,000,000 in any State fiscal year. As used
5in this paragraph, the "average monthly deficit" shall be equal
6to the difference between the average monthly claims for
7payment by the fund and the average monthly revenues deposited
8into the fund, excluding payments made pursuant to this
9paragraph.
10    Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under the Use Tax Act, the Service
12Use Tax Act, the Service Occupation Tax Act, and this Act, each
13month the Department shall deposit $500,000 into the State
14Crime Laboratory Fund.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to this Act,
23Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
24Act, and Section 9 of the Service Occupation Tax Act, such Acts
25being hereinafter called the "Tax Acts" and such aggregate of
262.2% or 3.8%, as the case may be, of moneys being hereinafter

 

 

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1called the "Tax Act Amount", and (2) the amount transferred to
2the Build Illinois Fund from the State and Local Sales Tax
3Reform Fund shall be less than the Annual Specified Amount (as
4hereinafter defined), an amount equal to the difference shall
5be immediately paid into the Build Illinois Fund from other
6moneys received by the Department pursuant to the Tax Acts; the
7"Annual Specified Amount" means the amounts specified below for
8fiscal years 1986 through 1993:
9Fiscal YearAnnual Specified Amount
101986$54,800,000
111987$76,650,000
121988$80,480,000
131989$88,510,000
141990$115,330,000
151991$145,470,000
161992$182,730,000
171993$206,520,000;
18and means the Certified Annual Debt Service Requirement (as
19defined in Section 13 of the Build Illinois Bond Act) or the
20Tax Act Amount, whichever is greater, for fiscal year 1994 and
21each fiscal year thereafter; and further provided, that if on
22the last business day of any month the sum of (1) the Tax Act
23Amount required to be deposited into the Build Illinois Bond
24Account in the Build Illinois Fund during such month and (2)
25the amount transferred to the Build Illinois Fund from the
26State and Local Sales Tax Reform Fund shall have been less than

 

 

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

 

 

SB1283- 90 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 91 -LRB100 08080 HLH 18166 b

1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000

 

 

SB1283- 92 -LRB100 08080 HLH 18166 b

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25    Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

 

 

SB1283- 93 -LRB100 08080 HLH 18166 b

1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
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 July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

 

 

SB1283- 94 -LRB100 08080 HLH 18166 b

16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7    Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after the effective date of this
13amendatory Act of the 98th General Assembly, each month, from
14the collections made under Section 9 of the Use Tax Act,
15Section 9 of the Service Use Tax Act, Section 9 of the Service
16Occupation Tax Act, and Section 3 of the Retailers' Occupation
17Tax Act, the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department under the Use Tax Act, the
23Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26    Of the remainder of the moneys received by the Department

 

 

SB1283- 95 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 96 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 97 -LRB100 08080 HLH 18166 b

1Government.
2    As soon as possible after the first day of each month, upon
3certification of the Department of Revenue, the Comptroller
4shall order transferred and the Treasurer shall transfer from
5the General Revenue Fund to the Motor Fuel Tax Fund an amount
6equal to 1.7% of 80% of the net revenue realized under this Act
7for the second preceding month. Beginning April 1, 2000, this
8transfer is no longer required and shall not be made.
9    Net revenue realized for a month shall be the revenue
10collected by the State pursuant to this Act, less the amount
11paid out during that month as refunds to taxpayers for
12overpayment of liability.
13    For greater simplicity of administration, manufacturers,
14importers and wholesalers whose products are sold at retail in
15Illinois by numerous retailers, and who wish to do so, may
16assume the responsibility for accounting and paying to the
17Department all tax accruing under this Act with respect to such
18sales, if the retailers who are affected do not make written
19objection to the Department to this arrangement.
20    Any person who promotes, organizes, provides retail
21selling space for concessionaires or other types of sellers at
22the Illinois State Fair, DuQuoin State Fair, county fairs,
23local fairs, art shows, flea markets and similar exhibitions or
24events, including any transient merchant as defined by Section
252 of the Transient Merchant Act of 1987, is required to file a
26report with the Department providing the name of the merchant's

 

 

SB1283- 98 -LRB100 08080 HLH 18166 b

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

 

 

SB1283- 99 -LRB100 08080 HLH 18166 b

1concessionaires and other sellers affected by the imposition of
2this requirement. In the absence of notification by the
3Department, the concessionaires and other sellers shall file
4their returns as otherwise required in this Section.
5(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
698-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
78-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16.)
 
8    Section 25. The Automobile Renting Occupation and Use Tax
9Act is amended by changing Sections 3 and 4 as follows:
 
10    (35 ILCS 155/3)  (from Ch. 120, par. 1703)
11    Sec. 3. A tax is imposed upon persons engaged in this State
12in the business of renting automobiles in Illinois at the rate
13of 5% of the gross receipts received from such business. The
14tax herein imposed does not apply to the renting of automobiles
15to any governmental body, nor to any corporation, society,
16association, foundation or institution organized and operated
17exclusively for charitable, religious or educational purposes,
18nor to any not for profit corporation, society, association,
19foundation, institution or organization which has no
20compensated officers or employees and which is organized and
21operated primarily for the recreation of persons 55 years of
22age or older. Every person engaged in this State in the
23business of renting automobiles shall apply to the Department
24(upon a form prescribed and furnished by the Department) for a

 

 

SB1283- 100 -LRB100 08080 HLH 18166 b

1certificate of registration under this Act. The certificate of
2registration which is issued by the Department to a retailer
3under the Retailers' Occupation Tax Act shall permit such
4rentor to engage in a business which is taxable under this
5Section without registering separately with the Department.
6    The Department shall have full power to administer and
7enforce this Section, to collect all taxes and penalties due
8hereunder, to dispose of taxes and penalties so collected in
9the manner hereinafter provided, and to determine all rights to
10credit memoranda, arising on account of the erroneous payment
11of tax or penalty hereunder. In the administration of, and
12compliance with, this Section, the Department and persons who
13are subject to this Section shall have the same rights,
14remedies, privileges, immunities, powers and duties, and be
15subject to the same conditions, restrictions, limitations,
16penalties and definitions of terms, and employ the same modes
17of procedure, as are prescribed in Sections 1, 1a, 2 through
182-65 (in respect to all provisions therein other than the State
19rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
20transaction returns, electronic filing of returns, and quarter
21monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6,
226a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers'
23Occupation Tax Act and Section 3-7 of the Uniform Penalty and
24Interest Act as fully as if those provisions were set forth
25herein.
26(Source: P.A. 86-1475; 87-205; 87-895.)
 

 

 

SB1283- 101 -LRB100 08080 HLH 18166 b

1    (35 ILCS 155/4)  (from Ch. 120, par. 1704)
2    Sec. 4. A tax is imposed upon the privilege of using, in
3this State, an automobile which is rented from a rentor. Such
4tax is at the rate of 4% of the rental price of such automobile
5prior to July 1, 1985 and at the rate of 5% of the rental price
6of such automobile on and after July 1, 1985 paid to the rentor
7under any rental agreement. The tax herein imposed shall not
8apply to any governmental body, nor to any corporation,
9society, association, foundation or institution, organized and
10operated exclusively for charitable, religious or educational
11purposes, nor to any not for profit corporation, society,
12association, foundation, institution or organization which has
13no compensated officers or employees and which is organized and
14operated primarily for the recreation of persons 55 years of
15age or older, when using tangible personal property as a
16rentee.
17    The tax hereby imposed shall be collected from the rentee
18by a rentor maintaining a place of business in this State and
19remitted to the Department.
20    The tax hereby imposed and not paid to a rentor pursuant to
21the preceding paragraph of this Section shall be paid to the
22Department directly by any person using such automobile within
23this State.
24    Rentors shall collect the tax from rentees by adding the
25tax to the rental price of the automobile, when rented for use,

 

 

SB1283- 102 -LRB100 08080 HLH 18166 b

1in the manner prescribed by the Department. The Department
2shall have the power to adopt and promulgate reasonable rules
3and regulations for the adding of such tax by rentors to rental
4prices by prescribing bracket systems for the purpose of
5enabling such rentors to add and collect, as far as
6practicable, the amount of such tax.
7    The tax imposed by this Section shall, when collected, be
8stated as a distinct item separate and apart from the rental
9price of the automobile.
10    The Department shall have full power to administer and
11enforce this Section; to collect all taxes, penalties and
12interest due hereunder; to dispose of taxes, penalties and
13interest so collected in the manner hereinafter provided, and
14to determine all rights to credit memoranda or refunds arising
15on account of the erroneous payment of tax, penalty or interest
16hereunder. In the administration of, and compliance with, this
17Section, the Department and persons who are subject to this
18Section shall have the same rights, remedies, privileges,
19immunities, powers and duties, and be subject to the same
20conditions, restrictions, limitations, penalties and
21definitions of terms, and employ the same modes of procedure,
22as are prescribed in Sections 2, 3 through 3-80, 4, 6, 7, 8, 9
23(except provisions relating to transaction returns, electronic
24filing of returns, and quarter monthly payments), 10, 11, 12,
2512a, 12b, 13, 14, 15, 19, 20, 21 and 22 of the Use Tax Act, and
26are not inconsistent with this Section, as fully as if those

 

 

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1provisions were set forth herein.
2(Source: P.A. 86-1475.)
 
3    Section 30. The Prepaid Wireless 9-1-1 Surcharge Act is
4amended by changing Section 20 as follows:
 
5    (50 ILCS 753/20)
6    Sec. 20. Administration of prepaid wireless 9-1-1
7surcharge.
8    (a) In the administration and enforcement of this Act, the
9provisions of Sections 2a, 2b, 2c, 3, 4, 5, 5a, 5b, 5c, 5d, 5e,
105f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 12 of the
11Retailers' Occupation Tax Act that are not inconsistent with
12this Act, and Section 3-7 of the Uniform Penalty and Interest
13Act shall apply, as far as practicable, to the subject matter
14of this Act to the same extent as if those provisions were
15included in this Act. References to "taxes" in these
16incorporated Sections shall be construed to apply to the
17administration, payment, and remittance of all surcharges
18under this Act. The Department shall establish registration and
19payment procedures that substantially coincide with the
20registration and payment procedures that apply to the
21Retailers' Occupation Tax Act.
22    (b) A seller shall be permitted to deduct and retain 3% of
23prepaid wireless 9-1-1 surcharges that are collected by the
24seller from consumers and that are remitted and timely filed

 

 

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1with the Department. The seller is allowed to deduct and retain
2a portion of the prepaid wireless 9-1-1 surcharges as
3authorized by this subsection only if the return is filed
4electronically as provided in Section 3 of the Retailers'
5Occupation Tax.
6    (c) Other than the amounts for deposit into the Municipal
7Wireless Service Emergency Fund, the Department shall pay to
8the State Treasurer all prepaid wireless E911 charges,
9penalties, and interest collected under this Act for deposit
10into the Statewide 9-1-1 Fund. On or before the 25th day of
11each calendar month, the Department shall prepare and certify
12to the Comptroller the amount available to the Department of
13State Police for distribution out of the Statewide 9-1-1 Fund.
14The amount certified shall be the amount (not including credit
15memoranda) collected during the second preceding calendar
16month by the Department plus an amount the Department
17determines is necessary to offset any amounts which were
18erroneously paid to a different taxing body. The amount paid to
19the Statewide 9-1-1 Fund shall not include any amount equal to
20the amount of refunds made during the second preceding calendar
21month by the Department of Revenue to retailers under this Act
22or any amount that the Department determines is necessary to
23offset any amounts which were payable to a different taxing
24body but were erroneously paid to the Statewide 9-1-1 Fund. The
25Department of State Police shall distribute the funds in
26accordance with Section 30 of the Emergency Telephone Safety

 

 

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1Act. The Department may deduct an amount, not to exceed 2% of
2remitted charges, to be transferred into the Tax Compliance and
3Administration Fund to reimburse the Department for its direct
4costs of administering the collection and remittance of prepaid
5wireless 9-1-1 surcharges.
6    (d) The Department shall administer the collection of all
79-1-1 surcharges and may adopt and enforce reasonable rules
8relating to the administration and enforcement of the
9provisions of this Act as may be deemed expedient. The
10Department shall require all surcharges collected under this
11Act to be reported on existing forms or combined forms,
12including, but not limited to, Form ST-1. Any overpayments
13received by the Department for liabilities reported on existing
14or combined returns shall be applied as an overpayment of
15retailers' occupation tax, use tax, service occupation tax, or
16service use tax liability.
17    (e) If a home rule municipality having a population in
18excess of 500,000 as of the effective date of this amendatory
19Act of the 97th General Assembly imposes an E911 surcharge
20under subsection (a-5) of Section 15 of this Act, then the
21Department shall pay to the State Treasurer all prepaid
22wireless E911 charges, penalties, and interest collected for
23deposit into the Municipal Wireless Service Emergency Fund. All
24deposits into the Municipal Wireless Service Emergency Fund
25shall be held by the State Treasurer as ex officio custodian
26apart from all public moneys or funds of this State. Any

 

 

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1interest attributable to moneys in the Fund must be deposited
2into the Fund. Moneys in the Municipal Wireless Service
3Emergency Fund are not subject to appropriation. On or before
4the 25th day of each calendar month, the Department shall
5prepare and certify to the Comptroller the amount available for
6disbursement to the home rule municipality out of the Municipal
7Wireless Service Emergency Fund. The amount to be paid to the
8Municipal Wireless Service Emergency Fund shall be the amount
9(not including credit memoranda) collected during the second
10preceding calendar month by the Department plus an amount the
11Department determines is necessary to offset any amounts which
12were erroneously paid to a different taxing body. The amount
13paid to the Municipal Wireless Service Emergency Fund shall not
14include any amount equal to the amount of refunds made during
15the second preceding calendar month by the Department to
16retailers under this Act or any amount that the Department
17determines is necessary to offset any amounts which were
18payable to a different taxing body but were erroneously paid to
19the Municipal Wireless Service Emergency Fund. Within 10 days
20after receipt by the Comptroller of the certification provided
21for in this subsection, the Comptroller shall cause the orders
22to be drawn for the respective amounts in accordance with the
23directions in the certification. The Department may deduct an
24amount, not to exceed 2% of remitted charges, to be transferred
25into the Tax Compliance and Administration Fund to reimburse
26the Department for its direct costs of administering the

 

 

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1collection and remittance of prepaid wireless 9-1-1
2surcharges.
3(Source: P.A. 99-6, eff. 1-1-16.)
 
4    Section 35. The Public Utilities Act is amended by changing
5Section 13-703 as follows:
 
6    (220 ILCS 5/13-703)  (from Ch. 111 2/3, par. 13-703)
7    (Section scheduled to be repealed on July 1, 2017)
8    Sec. 13-703. (a) The Commission shall design and implement
9a program whereby each telecommunications carrier providing
10local exchange service shall provide a telecommunications
11device capable of servicing the needs of those persons with a
12hearing or speech disability together with a single party line,
13at no charge additional to the basic exchange rate, to any
14subscriber who is certified as having a hearing or speech
15disability by a hearing care professional, as defined in the
16Hearing Instrument Consumer Protection Act, a speech-language
17pathologist, or a qualified State agency and to any subscriber
18which is an organization serving the needs of those persons
19with a hearing or speech disability as determined and specified
20by the Commission pursuant to subsection (d).
21    (b) The Commission shall design and implement a program,
22whereby each telecommunications carrier providing local
23exchange service shall provide a telecommunications relay
24system, using third party intervention to connect those persons

 

 

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1having a hearing or speech disability with persons of normal
2hearing by way of intercommunications devices and the telephone
3system, making available reasonable access to all phases of
4public telephone service to persons who have a hearing or
5speech disability. In order to design a telecommunications
6relay system which will meet the requirements of those persons
7with a hearing or speech disability available at a reasonable
8cost, the Commission shall initiate an investigation and
9conduct public hearings to determine the most cost-effective
10method of providing telecommunications relay service to those
11persons who have a hearing or speech disability when using
12telecommunications devices and therein solicit the advice,
13counsel, and physical assistance of Statewide nonprofit
14consumer organizations that serve persons with hearing or
15speech disabilities in such hearings and during the development
16and implementation of the system. The Commission shall phase in
17this program, on a geographical basis, as soon as is
18practicable, but no later than June 30, 1990.
19    (c) The Commission shall establish a competitively neutral
20rate recovery mechanism that establishes charges in an amount
21to be determined by the Commission for each line of a
22subscriber to allow telecommunications carriers providing
23local exchange service to recover costs as they are incurred
24under this Section. Beginning no later than April 1, 2016, and
25on a yearly basis thereafter, the Commission shall initiate a
26proceeding to establish the competitively neutral amount to be

 

 

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1charged or assessed to subscribers of telecommunications
2carriers and wireless carriers, Interconnected VoIP service
3providers, and consumers of prepaid wireless
4telecommunications service in a manner consistent with this
5subsection (c) and subsection (f) of this Section. The
6Commission shall issue its order establishing the
7competitively neutral amount to be charged or assessed to
8subscribers of telecommunications carriers and wireless
9carriers, Interconnected VoIP service providers, and
10purchasers of prepaid wireless telecommunications service on
11or prior to June 1 of each year, and such amount shall take
12effect June 1 of each year.
13    Telecommunications carriers, wireless carriers,
14Interconnected VoIP service providers, and sellers of prepaid
15wireless telecommunications service shall have 60 days from the
16date the Commission files its order to implement the new rate
17established by the order.
18    (d) The Commission shall determine and specify those
19organizations serving the needs of those persons having a
20hearing or speech disability that shall receive a
21telecommunications device and in which offices the equipment
22shall be installed in the case of an organization having more
23than one office. For the purposes of this Section,
24"organizations serving the needs of those persons with hearing
25or speech disabilities" means centers for independent living as
26described in Section 12a of the Rehabilitation of Persons with

 

 

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1Disabilities Act and not-for-profit organizations whose
2primary purpose is serving the needs of those persons with
3hearing or speech disabilities. The Commission shall direct the
4telecommunications carriers subject to its jurisdiction and
5this Section to comply with its determinations and
6specifications in this regard.
7    (e) As used in this Section:
8    "Prepaid wireless telecommunications service" has the
9meaning given to that term under Section 10 of the Prepaid
10Wireless 9-1-1 Surcharge Act.
11    "Retail transaction" has the meaning given to that term
12under Section 10 of the Prepaid Wireless 9-1-1 Surcharge Act.
13    "Seller" has the meaning given to that term under Section
1410 of the Prepaid Wireless 9-1-1 Surcharge Act.
15    "Telecommunications carrier providing local exchange
16service" includes, without otherwise limiting the meaning of
17the term, telecommunications carriers which are purely mutual
18concerns, having no rates or charges for services, but paying
19the operating expenses by assessment upon the members of such a
20company and no other person.
21    "Wireless carrier" has the meaning given to that term under
22Section 10 of the Wireless Emergency Telephone Safety Act.
23    (f) Interconnected VoIP service providers, sellers of
24prepaid wireless telecommunications service, and wireless
25carriers in Illinois shall collect and remit assessments
26determined in accordance with this Section in a competitively

 

 

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1neutral manner in the same manner as a telecommunications
2carrier providing local exchange service. However, the
3assessment imposed on consumers of prepaid wireless
4telecommunications service shall be collected by the seller
5from the consumer and imposed per retail transaction as a
6percentage of that retail transaction on all retail
7transactions occurring in this State. The assessment on
8subscribers of wireless carriers and consumers of prepaid
9wireless telecommunications service shall not be imposed or
10collected prior to June 1, 2016.
11    Sellers of prepaid wireless telecommunications service
12shall remit the assessments to the Department of Revenue on the
13same form and in the same manner which they remit the fee
14collected under the Prepaid Wireless 9-1-1 Surcharge Act. For
15the purposes of display on the consumers' receipts, the rates
16of the fee collected under the Prepaid Wireless 9-1-1 Surcharge
17Act and the assessment under this Section may be combined. In
18administration and enforcement of this Section, the provisions
19of Sections 15 and 20 of the Prepaid Wireless 9-1-1 Surcharge
20Act (except subsections (a), (a-5), (b-5), (e), and (e-5) of
21Section 15 and subsections (c) and (e) of Section 20 of the
22Prepaid Wireless 9-1-1 Surcharge Act and, from June 29, 2015
23(the effective date of Public Act 99-6), the seller shall be
24permitted to deduct and retain 3% of the assessments that are
25collected by the seller from consumers and that are remitted
26and timely filed with the Department) that are not inconsistent

 

 

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1with this Section, shall apply, as far as practicable, to the
2subject matter of this Section to the same extent as if those
3provisions were included in this Section. Beginning on June 29,
42015 (the effective date of Public Act 99-6), the seller shall
5be permitted to deduct and retain 3% of the assessments that
6are collected by the seller from consumers and that are
7remitted and timely filed with the Department, but only if the
8return is filed electronically. The Department shall deposit
9all assessments and penalties collected under this Section into
10the Illinois Telecommunications Access Corporation Fund, a
11special fund created in the State treasury. On or before the
1225th day of each calendar month, the Department shall prepare
13and certify to the Comptroller the amount available to the
14Commission for distribution out of the Illinois
15Telecommunications Access Corporation Fund. The amount
16certified shall be the amount (not including credit memoranda)
17collected during the second preceding calendar month by the
18Department, plus an amount the Department determines is
19necessary to offset any amounts which were erroneously paid to
20a different taxing body or fund. The amount paid to the
21Illinois Telecommunications Access Corporation Fund shall not
22include any amount equal to the amount of refunds made during
23the second preceding calendar month by the Department to
24retailers under this Section or any amount that the Department
25determines is necessary to offset any amounts which were
26payable to a different taxing body or fund but were erroneously

 

 

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1paid to the Illinois Telecommunications Access Corporation
2Fund. The Commission shall distribute all the funds to the
3Illinois Telecommunications Access Corporation and the funds
4may only be used in accordance with the provisions of this
5Section. The Department shall deduct 2% of all amounts
6deposited in the Illinois Telecommunications Access
7Corporation Fund during every year of remitted assessments. Of
8the 2% deducted by the Department, one-half shall be
9transferred into the Tax Compliance and Administration Fund to
10reimburse the Department for its direct costs of administering
11the collection and remittance of the assessment. The remaining
12one-half shall be transferred into the Public Utilities Fund to
13reimburse the Commission for its costs of distributing to the
14Illinois Telecommunications Access Corporation the amount
15certified by the Department for distribution. The amount to be
16charged or assessed under subsections (c) and (f) is not
17imposed on a provider or the consumer for wireless Lifeline
18service where the consumer does not pay the provider for the
19service. Where the consumer purchases from the provider
20optional minutes, texts, or other services in addition to the
21federally funded Lifeline benefit, a consumer must pay the
22charge or assessment, and it must be collected by the seller
23according to this subsection (f).
24    Interconnected VoIP services shall not be considered an
25intrastate telecommunications service for the purposes of this
26Section in a manner inconsistent with federal law or Federal

 

 

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1Communications Commission regulation.
2    (g) The provisions of this Section are severable under
3Section 1.31 of the Statute on Statutes.
4    (h) The Commission may adopt rules necessary to implement
5this Section.
6(Source: P.A. 99-6, eff. 6-29-15; 99-143, eff. 7-27-15; 99-642,
7eff. 7-28-16; 99-847, eff. 8-19-16; revised 10-25-16.)
 
8    Section 40. The Environmental Protection Act is amended by
9changing Sections 55.8 and 55.10 as follows:
 
10    (415 ILCS 5/55.8)  (from Ch. 111 1/2, par. 1055.8)
11    Sec. 55.8. Tire retailers.
12    (a) Any person selling new or used tires at retail or
13offering new or used tires for retail sale in this State shall:
14        (1) beginning on June 20, 2003 (the effective date of
15    Public Act 93-32), collect from retail customers a fee of
16    $2 per new or used tire sold and delivered in this State,
17    to be paid to the Department of Revenue and deposited into
18    the Used Tire Management Fund, less a collection allowance
19    of 10 cents per tire to be retained by the retail seller
20    and a collection allowance of 10 cents per tire to be
21    retained by the Department of Revenue and paid into the
22    General Revenue Fund; the collection allowance for retail
23    sellers, however, shall be allowed only if the return is
24    filed timely and in the manner required by this Title XIV

 

 

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1    and only for the amount that is paid timely in accordance
2    with this Title XIV;
3        (1.5) beginning on July 1, 2003, collect from retail
4    customers an additional 50 cents per new or used tire sold
5    and delivered in this State; the money collected from this
6    fee shall be deposited into the Emergency Public Health
7    Fund;
8        (2) accept for recycling used tires from customers, at
9    the point of transfer, in a quantity equal to the number of
10    new tires purchased; and
11        (3) post in a conspicuous place a written notice at
12    least 8.5 by 11 inches in size that includes the universal
13    recycling symbol and the following statements: "DO NOT put
14    used tires in the trash."; "Recycle your used tires."; and
15    "State law requires us to accept used tires for recycling,
16    in exchange for new tires purchased.".
17    (b) A person who accepts used tires for recycling under
18subsection (a) shall not allow the tires to accumulate for
19periods of more than 90 days.
20    (c) The requirements of subsection (a) of this Section do
21not apply to mail order sales nor shall the retail sale of a
22motor vehicle be considered to be the sale of tires at retail
23or offering of tires for retail sale. Instead of filing
24returns, retailers of tires may remit the tire user fee to
25their suppliers of tires if the supplier of tires is a
26registered retailer of tires and agrees or otherwise arranges

 

 

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1to collect and remit the tire fee to the Department of Revenue,
2notwithstanding the fact that the sale of the tire is a sale
3for resale and not a sale at retail. A tire supplier who enters
4into such an arrangement with a tire retailer shall be liable
5for the tax on all tires sold to the tire retailer and must (i)
6provide the tire retailer with a receipt that separately
7reflects the tire tax collected from the retailer on each
8transaction and (ii) accept used tires for recycling from the
9retailer's customers. The tire supplier shall be entitled to
10the collection allowance of 10 cents per tire, but only if the
11return is filed timely and only for the amount that is paid
12timely in accordance with this Title XIV.
13    The retailer of the tires must maintain in its books and
14records evidence that the appropriate fee was paid to the tire
15supplier and that the tire supplier has agreed to remit the fee
16to the Department of Revenue for each tire sold by the
17retailer. Otherwise, the tire retailer shall be directly liable
18for the fee on all tires sold at retail. Tire retailers paying
19the fee to their suppliers are not entitled to the collection
20allowance of 10 cents per tire. The collection allowance for
21suppliers, however, shall be allowed only if the return is
22filed timely and in the manner required by this Title XIV and
23only for the amount that is paid timely in accordance with this
24Title XIV.
25    (d) The requirements of subsection (a) of this Section
26shall apply exclusively to tires to be used for vehicles

 

 

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1defined in Section 1-217 of the Illinois Vehicle Code, aircraft
2tires, special mobile equipment, and implements of husbandry.
3    (e) The requirements of paragraph (1) of subsection (a) do
4not apply to the sale of reprocessed tires. For purposes of
5this Section, "reprocessed tire" means a used tire that has
6been recapped, retreaded, or regrooved and that has not been
7placed on a vehicle wheel rim.
8(Source: P.A. 98-584, eff. 8-27-13; 98-962, eff. 8-15-14.)
 
9    (415 ILCS 5/55.10)  (from Ch. 111 1/2, par. 1055.10)
10    Sec. 55.10. Tax returns by retailer.
11    (a) Except as otherwise provided in this Section, for
12returns due on or before January 31, 2010, each retailer of
13tires maintaining a place of business in this State shall make
14a return to the Department of Revenue on a quarter annual
15basis, with the return for January, February and March of a
16given year being due by April 30 of that year; with the return
17for April, May and June of a given year being due by July 31 of
18that year; with the return for July, August and September of a
19given year being due by October 31 of that year; and with the
20return for October, November and December of a given year being
21due by January 31 of the following year.
22    For returns due after January 31, 2010, each retailer of
23tires maintaining a place of business in this State shall make
24a return to the Department of Revenue on a quarter annual
25basis, with the return for January, February, and March of a

 

 

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1given year being due by April 20 of that year; with the return
2for April, May, and June of a given year being due by July 20 of
3that year; with the return for July, August, and September of a
4given year being due by October 20 of that year; and with the
5return for October, November, and December of a given year
6being due by January 20 of the following year.
7    Notwithstanding any other provision of this Section to the
8contrary, the return for October, November, and December of
92009 is due by February 20, 2010.
10    On and after January 1, 2018, all returns required to be
11filed under this Title XIV shall be filed electronically. Tire
12retailers and suppliers who demonstrate that they do not have
13access to the Internet may petition the Department to waive the
14electronic filing requirement.
15    (b) Each return made to the Department of Revenue shall
16state:
17        (1) the name of the retailer;
18        (2) the address of the retailer's principal place of
19    business, and the address of the principal place of
20    business (if that is a different address) from which the
21    retailer engages in the business of making retail sales of
22    tires;
23        (3) total number of tires sold at retail for the
24    preceding calendar quarter;
25        (4) the amount of tax due; and
26        (5) such other reasonable information as the

 

 

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1    Department of Revenue may require.
2    Notwithstanding any other provision of this Act concerning
3the time within which a retailer may file his return, in the
4case of any retailer who ceases to engage in the retail sale of
5tires, the retailer shall file a final return under this Act
6with the Department of Revenue not more than one month after
7discontinuing that business.
8(Source: P.A. 96-520, eff. 8-14-09.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.