101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2964

 

Introduced , by Rep. Nicholas K. Smith

 

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

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a portion of the net revenue realized from the tax imposed on motor vehicles shall be deposited into the Road Fund. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2964LRB101 08884 HLH 53974 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, with respect to
2retailers whose annual gross receipts average $20,000 or more,
3all returns required to be filed pursuant to this Act shall be
4filed electronically. Retailers who demonstrate that they do
5not have access to the Internet or demonstrate hardship in
6filing electronically may petition the Department to waive the
7electronic filing requirement.
8    The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the twentieth day of the following calendar month, stating:
15        1. The name of the seller;
16        2. The address of the principal place of business from
17    which he engages in the business of selling tangible
18    personal property at retail in this State;
19        3. The total amount of taxable receipts received by him
20    during the preceding calendar month from sales of tangible
21    personal property by him during such preceding calendar
22    month, including receipts from charge and time sales, but
23    less all deductions allowed by law;
24        4. The amount of credit provided in Section 2d of this
25    Act;
26        5. The amount of tax due;

 

 

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

 

 

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1Department, for the immediately preceding calendar year
2divided by 12. Beginning on October 1, 2002, a taxpayer who has
3a tax liability in the amount set forth in subsection (b) of
4Section 2505-210 of the Department of Revenue Law shall make
5all payments required by rules of the Department by electronic
6funds transfer.
7    Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make payments
9by electronic funds transfer. All taxpayers required to make
10payments by electronic funds transfer shall make those payments
11for a minimum of one year beginning on October 1.
12    Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15    All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those payments
18in the manner authorized by the Department.
19    The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22    Before October 1, 2000, if the taxpayer's average monthly
23tax liability to the Department under this Act, the Retailers'
24Occupation Tax Act, the Service Occupation Tax Act, the Service
25Use Tax Act was $10,000 or more during the preceding 4 complete
26calendar quarters, he shall file a return with the Department

 

 

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1each month by the 20th day of the month next following the
2month during which such tax liability is incurred and shall
3make payments to the Department on or before the 7th, 15th,
422nd and last day of the month during which such liability is
5incurred. On and after October 1, 2000, if the taxpayer's
6average monthly tax liability to the Department under this Act,
7the Retailers' Occupation Tax Act, the Service Occupation Tax
8Act, and the Service Use Tax Act was $20,000 or more during the
9preceding 4 complete calendar quarters, he shall file a return
10with the Department each month by the 20th day of the month
11next following the month during which such tax liability is
12incurred and shall make payment to the Department on or before
13the 7th, 15th, 22nd and last day of the month during which such
14liability is incurred. If the month during which such tax
15liability is incurred began prior to January 1, 1985, each
16payment shall be in an amount equal to 1/4 of the taxpayer's
17actual liability for the month or an amount set by the
18Department not to exceed 1/4 of the average monthly liability
19of the taxpayer to the Department for the preceding 4 complete
20calendar quarters (excluding the month of highest liability and
21the month of lowest liability in such 4 quarter period). If the
22month during which such tax liability is incurred begins on or
23after January 1, 1985, and prior to January 1, 1987, each
24payment shall be in an amount equal to 22.5% of the taxpayer's
25actual liability for the month or 27.5% of the taxpayer's
26liability for the same calendar month of the preceding year. If

 

 

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

 

 

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1the Department as computed for each calendar quarter of the 4
2preceding complete calendar quarter period is less than
3$10,000. However, if a taxpayer can show the Department that a
4substantial change in the taxpayer's business has occurred
5which causes the taxpayer to anticipate that his average
6monthly tax liability for the reasonably foreseeable future
7will fall below the $10,000 threshold stated above, then such
8taxpayer may petition the Department for change in such
9taxpayer's reporting status. On and after October 1, 2000, once
10applicable, the requirement of the making of quarter monthly
11payments to the Department shall continue until such taxpayer's
12average monthly liability to the Department during the
13preceding 4 complete calendar quarters (excluding the month of
14highest liability and the month of lowest liability) is less
15than $19,000 or until such taxpayer's average monthly liability
16to the Department as computed for each calendar quarter of the
174 preceding complete calendar quarter period is less than
18$20,000. However, if a taxpayer can show the Department that a
19substantial change in the taxpayer's business has occurred
20which causes the taxpayer to anticipate that his average
21monthly tax liability for the reasonably foreseeable future
22will fall below the $20,000 threshold stated above, then such
23taxpayer may petition the Department for a change in such
24taxpayer's reporting status. The Department shall change such
25taxpayer's reporting status unless it finds that such change is
26seasonal in nature and not likely to be long term. If any such

 

 

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1quarter monthly payment is not paid at the time or in the
2amount required by this Section, then the taxpayer shall be
3liable for penalties and interest on the difference between the
4minimum amount due and the amount of such quarter monthly
5payment actually and timely paid, except insofar as the
6taxpayer has previously made payments for that month to the
7Department in excess of the minimum payments previously due as
8provided in this Section. The Department shall make reasonable
9rules and regulations to govern the quarter monthly payment
10amount and quarter monthly payment dates for taxpayers who file
11on other than a calendar monthly basis.
12    If any such payment provided for in this Section exceeds
13the taxpayer's liabilities under this Act, the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act and the
15Service Use Tax Act, as shown by an original monthly return,
16the Department shall issue to the taxpayer a credit memorandum
17no later than 30 days after the date of payment, which
18memorandum may be submitted by the taxpayer to the Department
19in payment of tax liability subsequently to be remitted by the
20taxpayer to the Department or be assigned by the taxpayer to a
21similar taxpayer under this Act, the Retailers' Occupation Tax
22Act, the Service Occupation Tax Act or the Service Use Tax Act,
23in accordance with reasonable rules and regulations to be
24prescribed by the Department, except that if such excess
25payment is shown on an original monthly return and is made
26after December 31, 1986, no credit memorandum shall be issued,

 

 

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1unless requested by the taxpayer. If no such request is made,
2the taxpayer may credit such excess payment against tax
3liability subsequently to be remitted by the taxpayer to the
4Department under this Act, the Retailers' Occupation Tax Act,
5the Service Occupation Tax Act or the Service Use Tax Act, in
6accordance with reasonable rules and regulations prescribed by
7the Department. If the Department subsequently determines that
8all or any part of the credit taken was not actually due to the
9taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
10be reduced by 2.1% or 1.75% of the difference between the
11credit taken and that actually due, and the taxpayer shall be
12liable for penalties and interest on such difference.
13    If the retailer is otherwise required to file a monthly
14return and if the retailer's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February, and March of a given
18year being due by April 20 of such year; with the return for
19April, May and June of a given year being due by July 20 of such
20year; with the return for July, August and September of a given
21year being due by October 20 of such year, and with the return
22for October, November and December of a given year being due by
23January 20 of the following year.
24    If the retailer is otherwise required to file a monthly or
25quarterly return and if the retailer's average monthly tax
26liability to the Department does not exceed $50, the Department

 

 

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

 

 

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1more than one aircraft, watercraft, motor vehicle, or trailer
2to a purchaser for use as a qualifying rolling stock as
3provided in Section 3-55 of this Act, then that seller may
4report the transfer of all the aircraft, watercraft, motor
5vehicles or trailers involved in that transaction to the
6Department on the same uniform invoice-transaction reporting
7return form. For purposes of this Section, "watercraft" means a
8Class 2, Class 3, or Class 4 watercraft as defined in Section
93-2 of the Boat Registration and Safety Act, a personal
10watercraft, or any boat equipped with an inboard motor.
11    In addition, with respect to motor vehicles, watercraft,
12aircraft, and trailers that are required to be registered with
13an agency of this State, every person who is engaged in the
14business of leasing or renting such items and who, in
15connection with such business, sells any such item to a
16retailer for the purpose of resale is, notwithstanding any
17other provision of this Section to the contrary, authorized to
18meet the return-filing requirement of this Act by reporting the
19transfer of all the aircraft, watercraft, motor vehicles, or
20trailers transferred for resale during a month to the
21Department on the same uniform invoice-transaction reporting
22return form on or before the 20th of the month following the
23month in which the transfer takes place. Notwithstanding any
24other provision of this Act to the contrary, all returns filed
25under this paragraph must be filed by electronic means in the
26manner and form as required by the Department.

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    Any retailer filing a return under this Section shall also
2include (for the purpose of paying tax thereon) the total tax
3covered by such return upon the selling price of tangible
4personal property purchased by him at retail from a retailer,
5but as to which the tax imposed by this Act was not collected
6from the retailer filing such return, and such retailer shall
7remit the amount of such tax to the Department when filing such
8return.
9    If experience indicates such action to be practicable, the
10Department may prescribe and furnish a combination or joint
11return which will enable retailers, who are required to file
12returns hereunder and also under the Retailers' Occupation Tax
13Act, to furnish all the return information required by both
14Acts on the one form.
15    Where the retailer has more than one business registered
16with the Department under separate registration under this Act,
17such retailer may not file each return that is due as a single
18return covering all such registered businesses, but shall file
19separate returns for each such registered business.
20    Beginning January 1, 1990, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund, a special
22fund in the State Treasury which is hereby created, the net
23revenue realized for the preceding month from the 1% tax
24imposed under this Act.
25    Beginning January 1, 1990, each month the Department shall
26pay into the County and Mass Transit District Fund 4% of the

 

 

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

 

 

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

 

 

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1the Service Use Tax Act, the Service Occupation Tax Act, and
2the Retailers' Occupation Tax Act shall not exceed $18,000,000
3in any State fiscal year. As used in this paragraph, the
4"average monthly deficit" shall be equal to the difference
5between the average monthly claims for payment by the fund and
6the average monthly revenues deposited into the fund, excluding
7payments made pursuant to this paragraph.
8    Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under this Act, the Service Use Tax
10Act, the Service Occupation Tax Act, and the Retailers'
11Occupation Tax Act, each month the Department shall deposit
12$500,000 into the State Crime Laboratory Fund.
13    Beginning on July 1, 2019, after deposits have been made
14into the County and Mass Transit District Fund and the Local
15Government Tax Fund, the remaining 80% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of motor vehicles, as defined in Section
181-146 of the Vehicle Code, shall be deposited into the Road
19Fund.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

 

 

HB2964- 21 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 22 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 23 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 24 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 25 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 26 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 27 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 28 -LRB101 08884 HLH 53974 b

1Treasury and 25% shall be reserved in a special account and
2used only for the transfer to the Common School Fund as part of
3the monthly transfer from the General Revenue Fund in
4accordance with Section 8a of the State Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2499-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
257-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 

 

 

HB2964- 29 -LRB101 08884 HLH 53974 b

1    Section 10. The Service Use Tax Act is amended by changing
2Section 9 as follows:
 
3    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax (except as otherwise provided) at the time when he
7is required to file his return for the period during which such
8tax was collected, less a discount of 2.1% prior to January 1,
91990 and 1.75% on and after January 1, 1990, or $5 per calendar
10year, whichever is greater, which is allowed to reimburse the
11serviceman for expenses incurred in collecting the tax, keeping
12records, preparing and filing returns, remitting the tax and
13supplying data to the Department on request. The discount
14allowed under this Section is allowed only for returns that are
15filed in the manner required by this Act. The Department may
16disallow the discount for servicemen whose certificate of
17registration is revoked at the time the return is filed, but
18only if the Department's decision to revoke the certificate of
19registration has become final. A serviceman need not remit that
20part of any tax collected by him to the extent that he is
21required to pay and does pay the tax imposed by the Service
22Occupation Tax Act with respect to his sale of service
23involving the incidental transfer by him of the same property.
24    Except as provided hereinafter in this Section, on or
25before the twentieth day of each calendar month, such

 

 

HB2964- 30 -LRB101 08884 HLH 53974 b

1serviceman shall file a return for the preceding calendar month
2in accordance with reasonable Rules and Regulations to be
3promulgated by the Department. Such return shall be filed on a
4form prescribed by the Department and shall contain such
5information as the Department may reasonably require. On and
6after January 1, 2018, with respect to servicemen whose annual
7gross receipts average $20,000 or more, all returns required to
8be filed pursuant to this Act shall be filed electronically.
9Servicemen who demonstrate that they do not have access to the
10Internet or demonstrate hardship in filing electronically may
11petition the Department to waive the electronic filing
12requirement.
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;

 

 

HB2964- 31 -LRB101 08884 HLH 53974 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.

 

 

HB2964- 32 -LRB101 08884 HLH 53974 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

 

 

HB2964- 33 -LRB101 08884 HLH 53974 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

 

 

HB2964- 34 -LRB101 08884 HLH 53974 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

 

 

HB2964- 35 -LRB101 08884 HLH 53974 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 imposed under this Act.
11    Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 20% of the
13net revenue realized for the preceding month from the 6.25%
14general rate on transfers of tangible personal property, other
15than tangible personal property which is purchased outside
16Illinois at retail from a retailer and which is titled or
17registered by an agency of this State's government.
18    Beginning August 1, 2000, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund 100% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol.
22    Beginning October 1, 2009, each month the Department shall
23pay into the Capital Projects Fund an amount that is equal to
24an amount estimated by the Department to represent 80% of the
25net revenue realized for the preceding month from the sale of
26candy, grooming and hygiene products, and soft drinks that had

 

 

HB2964- 36 -LRB101 08884 HLH 53974 b

1been taxed at a rate of 1% prior to September 1, 2009 but that
2are now taxed at 6.25%.
3    Beginning July 1, 2013, each month the Department shall pay
4into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Use Tax Act, the Service
6Occupation Tax Act, and the Retailers' Occupation Tax Act an
7amount equal to the average monthly deficit in the Underground
8Storage Tank Fund during the prior year, as certified annually
9by the Illinois Environmental Protection Agency, but the total
10payment into the Underground Storage Tank Fund under this Act,
11the Use Tax Act, the Service Occupation Tax Act, and the
12Retailers' Occupation Tax Act shall not exceed $18,000,000 in
13any State fiscal year. As used in this paragraph, the "average
14monthly deficit" shall be equal to the difference between the
15average monthly claims for payment by the fund and the average
16monthly revenues deposited into the fund, excluding payments
17made pursuant to this paragraph.
18    Beginning July 1, 2015, of the remainder of the moneys
19received by the Department under the Use Tax Act, this Act, the
20Service Occupation Tax Act, and the Retailers' Occupation Tax
21Act, each month the Department shall deposit $500,000 into the
22State Crime Laboratory Fund.
23    Beginning on July 1, 2019, after deposits have been made
24into the State and Local Sales Tax Reform Fund, the remaining
2580% of the net revenue realized for the preceding month from
26the 6.25% general rate on the selling price of motor vehicles,

 

 

HB2964- 37 -LRB101 08884 HLH 53974 b

1as defined in Section 1-146 of the Vehicle Code, shall be
2deposited into the Road Fund.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

 

 

HB2964- 38 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 39 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 40 -LRB101 08884 HLH 53974 b

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

HB2964- 41 -LRB101 08884 HLH 53974 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

 

 

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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

 

 

HB2964- 43 -LRB101 08884 HLH 53974 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 August 26, 2014 (the
14effective date of Public Act 98-1098), each month, from the
15collections made under Section 9 of the Use Tax Act, Section 9
16of the Service Use Tax Act, Section 9 of the Service Occupation
17Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
18the 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.

 

 

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1    Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the
11General Revenue Fund of the State Treasury and 25% shall be
12reserved in a special account and used only for the transfer to
13the Common School Fund as part of the monthly transfer from the
14General Revenue Fund in accordance with Section 8a of the State
15Finance Act.
16    As soon as possible after the first day of each month, upon
17certification of the Department of Revenue, the Comptroller
18shall order transferred and the Treasurer shall transfer from
19the General Revenue Fund to the Motor Fuel Tax Fund an amount
20equal to 1.7% of 80% of the net revenue realized under this Act
21for the second preceding month. Beginning April 1, 2000, this
22transfer is no longer required and shall not be made.
23    Net revenue realized for a month shall be the revenue
24collected by the State pursuant to this Act, less the amount
25paid out during that month as refunds to taxpayers for
26overpayment of liability.

 

 

HB2964- 45 -LRB101 08884 HLH 53974 b

1(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
38-14-18; 100-1171, eff. 1-4-19.)
 
4    Section 15. The Service Occupation Tax Act is amended by
5changing Section 9 as follows:
 
6    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax at the time when he is required to file his return
10for the period during which such tax was collectible, less a
11discount of 2.1% prior to January 1, 1990, and 1.75% on and
12after January 1, 1990, or $5 per calendar year, whichever is
13greater, which is allowed to reimburse the serviceman for
14expenses incurred in collecting the tax, keeping records,
15preparing and filing returns, remitting the tax and supplying
16data to the Department on request. The discount allowed under
17this Section is allowed only for returns that are filed in the
18manner required by this Act. The Department may disallow the
19discount for servicemen whose certificate of registration is
20revoked at the time the return is filed, but only if the
21Department's decision to revoke the certificate of
22registration has become final.
23    Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale

 

 

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1wherein the payment of the principal sum, or a part thereof, is
2extended beyond the close of the period for which the return is
3filed, the serviceman, in collecting the tax may collect, for
4each tax return period, only the tax applicable to the part of
5the selling price actually received during such tax return
6period.
7    Except as provided hereinafter in this Section, on or
8before the twentieth day of each calendar month, such
9serviceman shall file a return for the preceding calendar month
10in accordance with reasonable rules and regulations to be
11promulgated by the Department of Revenue. Such return shall be
12filed on a form prescribed by the Department and shall contain
13such information as the Department may reasonably require. On
14and after January 1, 2018, with respect to servicemen whose
15annual gross receipts average $20,000 or more, all returns
16required to be filed pursuant to this Act shall be filed
17electronically. Servicemen who demonstrate that they do not
18have access to the Internet or demonstrate hardship in filing
19electronically may petition the Department to waive the
20electronic filing requirement.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

HB2964- 47 -LRB101 08884 HLH 53974 b

1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in business as a serviceman in this State;
5        3. The total amount of taxable receipts received by him
6    during the preceding calendar month, including receipts
7    from charge and time sales, but less all deductions allowed
8    by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due;
12        5-5. The signature of the taxpayer; and
13        6. Such other reasonable information as the Department
14    may require.
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    Prior to October 1, 2003, and on and after September 1,
202004 a serviceman may accept a Manufacturer's Purchase Credit
21certification from a purchaser in satisfaction of Service Use
22Tax as provided in Section 3-70 of the Service Use Tax Act if
23the purchaser provides the appropriate documentation as
24required by Section 3-70 of the Service Use Tax Act. A
25Manufacturer's Purchase Credit certification, accepted prior
26to October 1, 2003 or on or after September 1, 2004 by a

 

 

HB2964- 48 -LRB101 08884 HLH 53974 b

1serviceman as provided in Section 3-70 of the Service Use Tax
2Act, may be used by that serviceman to satisfy Service
3Occupation Tax liability in the amount claimed in the
4certification, not to exceed 6.25% of the receipts subject to
5tax from a qualifying purchase. A Manufacturer's Purchase
6Credit reported on any original or amended return filed under
7this Act after October 20, 2003 for reporting periods prior to
8September 1, 2004 shall be disallowed. Manufacturer's Purchase
9Credit reported on annual returns due on or after January 1,
102005 will be disallowed for periods prior to September 1, 2004.
11No Manufacturer's Purchase Credit may be used after September
1230, 2003 through August 31, 2004 to satisfy any tax liability
13imposed under this Act, including any audit liability.
14    If the serviceman's average monthly tax liability to the
15Department does not exceed $200, the Department may authorize
16his returns to be filed on a quarter annual basis, with the
17return for January, February and March of a given year being
18due by April 20 of such year; with the return for April, May
19and June of a given year being due by July 20 of such year; with
20the return for July, August and September of a given year being
21due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman's average monthly tax liability to the
25Department does not exceed $50, the Department may authorize
26his returns to be filed on an annual basis, with the return for

 

 

HB2964- 49 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 50 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 51 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 52 -LRB101 08884 HLH 53974 b

1business.
2    Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund the revenue realized for
4the preceding month from the 1% tax imposed under this Act.
5    Beginning January 1, 1990, each month the Department shall
6pay into the County and Mass Transit District Fund 4% of the
7revenue realized for the preceding month from the 6.25% general
8rate.
9    Beginning August 1, 2000, each month the Department shall
10pay into the County and Mass Transit District Fund 20% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the revenue
15realized for the preceding month from the 6.25% general rate on
16transfers of tangible personal property.
17    Beginning August 1, 2000, each month the Department shall
18pay into the Local Government Tax Fund 80% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of motor fuel and gasohol.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

HB2964- 53 -LRB101 08884 HLH 53974 b

1are now taxed at 6.25%.
2    Beginning July 1, 2013, each month the Department shall pay
3into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Use Tax Act, the Service Use Tax
5Act, and the Retailers' Occupation Tax Act an amount equal to
6the average monthly deficit in the Underground Storage Tank
7Fund during the prior year, as certified annually by the
8Illinois Environmental Protection Agency, but the total
9payment into the Underground Storage Tank Fund under this Act,
10the Use Tax Act, the Service Use Tax Act, and the Retailers'
11Occupation Tax Act shall not exceed $18,000,000 in any State
12fiscal year. As used in this paragraph, the "average monthly
13deficit" shall be equal to the difference between the average
14monthly claims for payment by the fund and the average monthly
15revenues deposited into the fund, excluding payments made
16pursuant to this paragraph.
17    Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under the Use Tax Act, the Service
19Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
20each month the Department shall deposit $500,000 into the State
21Crime Laboratory Fund.
22    Beginning on July 1, 2019, after deposits have been made
23into the County and Mass Transit District Fund and the Local
24Government Tax Fund, the remaining 80% of the net revenue
25realized for the preceding month from the 6.25% general rate on
26the selling price of motor vehicles, as defined in Section

 

 

HB2964- 54 -LRB101 08884 HLH 53974 b

11-146 of the Vehicle Code, shall be deposited into the Road
2Fund.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Account in the
25Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

 

 

HB2964- 55 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 56 -LRB101 08884 HLH 53974 b

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

 

 

HB2964- 57 -LRB101 08884 HLH 53974 b

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

HB2964- 58 -LRB101 08884 HLH 53974 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

 

 

HB2964- 59 -LRB101 08884 HLH 53974 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

 

 

HB2964- 60 -LRB101 08884 HLH 53974 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 August 26, 2014 (the
14effective date of Public Act 98-1098), each month, from the
15collections made under Section 9 of the Use Tax Act, Section 9
16of the Service Use Tax Act, Section 9 of the Service Occupation
17Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
18the 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.

 

 

HB2964- 61 -LRB101 08884 HLH 53974 b

1    Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% shall be paid into the General
11Revenue Fund of the State Treasury and 25% shall be reserved in
12a special account and used only for the transfer to the Common
13School Fund as part of the monthly transfer from the General
14Revenue Fund in accordance with Section 8a of the State Finance
15Act.
16    The Department may, upon separate written notice to a
17taxpayer, require the taxpayer to prepare and file with the
18Department on a form prescribed by the Department within not
19less than 60 days after receipt of the notice an annual
20information return for the tax year specified in the notice.
21Such annual return to the Department shall include a statement
22of gross receipts as shown by the taxpayer's last Federal
23income tax return. If the total receipts of the business as
24reported in the Federal income tax return do not agree with the
25gross receipts reported to the Department of Revenue for the
26same period, the taxpayer shall attach to his annual return a

 

 

HB2964- 62 -LRB101 08884 HLH 53974 b

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

 

 

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

 

 

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1paying to the Department all tax accruing under this Act with
2respect to such sales, if the servicemen who are affected do
3not make written objection to the Department to this
4arrangement.
5(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
6100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
78-14-18; 100-1171, eff. 1-4-19.)
 
8    Section 20. The Retailers' Occupation Tax Act is amended by
9changing Section 3 as follows:
 
10    (35 ILCS 120/3)  (from Ch. 120, par. 442)
11    Sec. 3. Except as provided in this Section, on or before
12the twentieth day of each calendar month, every person engaged
13in the business of selling tangible personal property at retail
14in this State during the preceding calendar month shall file a
15return with the Department, stating:
16        1. The name of the seller;
17        2. His residence address and the address of his
18    principal place of business and the address of the
19    principal place of business (if that is a different
20    address) from which he engages in the business of selling
21    tangible personal property at retail in this State;
22        3. Total amount of receipts received by him during the
23    preceding calendar month or quarter, as the case may be,
24    from sales of tangible personal property, and from services

 

 

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

 

 

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1    If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5    Each return shall be accompanied by the statement of
6prepaid tax issued pursuant to Section 2e for which credit is
7claimed.
8    Prior to October 1, 2003, and on and after September 1,
92004 a retailer may accept a Manufacturer's Purchase Credit
10certification from a purchaser in satisfaction of Use Tax as
11provided in Section 3-85 of the Use Tax Act if the purchaser
12provides the appropriate documentation as required by Section
133-85 of the Use Tax Act. A Manufacturer's Purchase Credit
14certification, accepted by a retailer prior to October 1, 2003
15and on and after September 1, 2004 as provided in Section 3-85
16of the Use Tax Act, may be used by that retailer to satisfy
17Retailers' Occupation Tax liability in the amount claimed in
18the certification, not to exceed 6.25% of the receipts subject
19to tax from a qualifying purchase. A Manufacturer's Purchase
20Credit reported on any original or amended return filed under
21this Act after October 20, 2003 for reporting periods prior to
22September 1, 2004 shall be disallowed. Manufacturer's
23Purchaser Credit reported on annual returns due on or after
24January 1, 2005 will be disallowed for periods prior to
25September 1, 2004. No Manufacturer's Purchase Credit may be
26used after September 30, 2003 through August 31, 2004 to

 

 

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1satisfy any tax liability imposed under this Act, including any
2audit liability.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in the business of selling tangible
13    personal property at retail in this State;
14        3. The total amount of taxable receipts received by him
15    during the preceding calendar month from sales of tangible
16    personal property by him during such preceding calendar
17    month, including receipts from charge and time sales, but
18    less all deductions allowed by law;
19        4. The amount of credit provided in Section 2d of this
20    Act;
21        5. The amount of tax due; and
22        6. Such other reasonable information as the Department
23    may require.
24    Beginning on October 1, 2003, any person who is not a
25licensed distributor, importing distributor, or manufacturer,
26as defined in the Liquor Control Act of 1934, but is engaged in

 

 

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

 

 

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1distributor's, or manufacturer's total sales of alcoholic
2liquor to that retailer no later than the 10th day of the month
3for the preceding month during which the transaction occurred.
4The distributor, importing distributor, or manufacturer shall
5notify the retailer as to the method by which the distributor,
6importing distributor, or manufacturer will provide the sales
7information. If the retailer is unable to receive the sales
8information by electronic means, the distributor, importing
9distributor, or manufacturer shall furnish the sales
10information by personal delivery or by mail. For purposes of
11this paragraph, the term "electronic means" includes, but is
12not limited to, the use of a secure Internet website, e-mail,
13or facsimile.
14    If a total amount of less than $1 is payable, refundable or
15creditable, such amount shall be disregarded if it is less than
1650 cents and shall be increased to $1 if it is 50 cents or more.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

 

 

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

 

 

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

 

 

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

 

 

HB2964- 73 -LRB101 08884 HLH 53974 b

1transfers more than one aircraft, watercraft, motor vehicle or
2trailer to another aircraft, watercraft, motor vehicle
3retailer or trailer retailer for the purpose of resale or (ii)
4a retailer of aircraft, watercraft, motor vehicles, or trailers
5transfers more than one aircraft, watercraft, motor vehicle, or
6trailer to a purchaser for use as a qualifying rolling stock as
7provided in Section 2-5 of this Act, then that seller may
8report the transfer of all aircraft, watercraft, motor vehicles
9or trailers involved in that transaction to the Department on
10the same uniform invoice-transaction reporting return form.
11For purposes of this Section, "watercraft" means a Class 2,
12Class 3, or Class 4 watercraft as defined in Section 3-2 of the
13Boat Registration and Safety Act, a personal watercraft, or any
14boat equipped with an inboard motor.
15    In addition, with respect to motor vehicles, watercraft,
16aircraft, and trailers that are required to be registered with
17an agency of this State, every person who is engaged in the
18business of leasing or renting such items and who, in
19connection with such business, sells any such item to a
20retailer for the purpose of resale is, notwithstanding any
21other provision of this Section to the contrary, authorized to
22meet the return-filing requirement of this Act by reporting the
23transfer of all the aircraft, watercraft, motor vehicles, or
24trailers transferred for resale during a month to the
25Department on the same uniform invoice-transaction reporting
26return form on or before the 20th of the month following the

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1paragraph.
2    Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under the Use Tax Act, the Service
4Use Tax Act, the Service Occupation Tax Act, and this Act, each
5month the Department shall deposit $500,000 into the State
6Crime Laboratory Fund.
7    Beginning on July 1, 2019, after deposits have been made
8into the County and Mass Transit District Fund and the Local
9Government Tax Fund, the remaining 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of motor vehicles, as defined in Section
121-146 of the Vehicle Code, shall be deposited into the Road
13Fund.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, (a) 1.75% thereof shall be paid into the
16Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
17and after July 1, 1989, 3.8% thereof shall be paid into the
18Build Illinois Fund; provided, however, that if in any fiscal
19year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
20may be, of the moneys received by the Department and required
21to be paid into the Build Illinois Fund pursuant to this Act,
22Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
23Act, and Section 9 of the Service Occupation Tax Act, such Acts
24being hereinafter called the "Tax Acts" and such aggregate of
252.2% or 3.8%, as the case may be, of moneys being hereinafter
26called the "Tax Act Amount", and (2) the amount transferred to

 

 

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1the Build Illinois Fund from the State and Local Sales Tax
2Reform Fund shall be less than the Annual Specified Amount (as
3hereinafter defined), an amount equal to the difference shall
4be immediately paid into the Build Illinois Fund from other
5moneys received by the Department pursuant to the Tax Acts; the
6"Annual Specified Amount" means the amounts specified below for
7fiscal years 1986 through 1993:
8Fiscal YearAnnual Specified Amount
91986$54,800,000
101987$76,650,000
111988$80,480,000
121989$88,510,000
131990$115,330,000
141991$145,470,000
151992$182,730,000
161993$206,520,000;
17and means the Certified Annual Debt Service Requirement (as
18defined in Section 13 of the Build Illinois Bond Act) or the
19Tax Act Amount, whichever is greater, for fiscal year 1994 and
20each fiscal year thereafter; and further provided, that if on
21the last business day of any month the sum of (1) the Tax Act
22Amount required to be deposited into the Build Illinois Bond
23Account in the Build Illinois Fund during such month and (2)
24the amount transferred to the Build Illinois Fund from the
25State and Local Sales Tax Reform Fund shall have been less than
261/12 of the Annual Specified Amount, an amount equal to the

 

 

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

 

 

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

 

 

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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

 

 

HB2964- 94 -LRB101 08884 HLH 53974 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

 

 

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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

 

 

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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 August 26, 2014 (the
13effective date of Public Act 98-1098), each month, from the
14collections made under Section 9 of the Use Tax Act, Section 9
15of the Service Use Tax Act, Section 9 of the Service Occupation
16Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
17the 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    Subject to payments of amounts into the Build Illinois

 

 

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1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4beginning on July 1, 2018 the Department shall pay each month
5into the Downstate Public Transportation Fund the moneys
6required to be so paid under Section 2-3 of the Downstate
7Public Transportation Act.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% thereof shall be paid into the State
10Treasury and 25% shall be reserved in a special account and
11used only for the transfer to the Common School Fund as part of
12the monthly transfer from the General Revenue Fund in
13accordance with Section 8a of the State Finance Act.
14    The Department may, upon separate written notice to a
15taxpayer, require the taxpayer to prepare and file with the
16Department on a form prescribed by the Department within not
17less than 60 days after receipt of the notice an annual
18information return for the tax year specified in the notice.
19Such annual return to the Department shall include a statement
20of gross receipts as shown by the retailer's last Federal
21income tax return. If the total receipts of the business as
22reported in the Federal income tax return do not agree with the
23gross receipts reported to the Department of Revenue for the
24same period, the retailer shall attach to his annual return a
25schedule showing a reconciliation of the 2 amounts and the
26reasons for the difference. The retailer's annual return to the

 

 

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

 

 

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

 

 

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1objection to the Department to this arrangement.
2    Any person who promotes, organizes, provides retail
3selling space for concessionaires or other types of sellers at
4the Illinois State Fair, DuQuoin State Fair, county fairs,
5local fairs, art shows, flea markets and similar exhibitions or
6events, including any transient merchant as defined by Section
72 of the Transient Merchant Act of 1987, is required to file a
8report with the Department providing the name of the merchant's
9business, the name of the person or persons engaged in
10merchant's business, the permanent address and Illinois
11Retailers Occupation Tax Registration Number of the merchant,
12the dates and location of the event and other reasonable
13information that the Department may require. The report must be
14filed not later than the 20th day of the month next following
15the month during which the event with retail sales was held.
16Any person who fails to file a report required by this Section
17commits a business offense and is subject to a fine not to
18exceed $250.
19    Any person engaged in the business of selling tangible
20personal property at retail as a concessionaire or other type
21of seller at the Illinois State Fair, county fairs, art shows,
22flea markets and similar exhibitions or events, or any
23transient merchants, as defined by Section 2 of the Transient
24Merchant Act of 1987, may be required to make a daily report of
25the amount of such sales to the Department and to make a daily
26payment of the full amount of tax due. The Department shall

 

 

HB2964- 101 -LRB101 08884 HLH 53974 b

1impose this requirement when it finds that there is a
2significant risk of loss of revenue to the State at such an
3exhibition or event. Such a finding shall be based on evidence
4that a substantial number of concessionaires or other sellers
5who are not residents of Illinois will be engaging in the
6business of selling tangible personal property at retail at the
7exhibition or event, or other evidence of a significant risk of
8loss of revenue to the State. The Department shall notify
9concessionaires and other sellers affected by the imposition of
10this requirement. In the absence of notification by the
11Department, the concessionaires and other sellers shall file
12their returns as otherwise required in this Section.
13(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1499-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
157-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.