Sen. Sara Feigenholtz

Filed: 1/12/2021

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 3393

2    AMENDMENT NO. ______. Amend House Bill 3393 by replacing
3everything after the enacting clause with the following:
 
4
"Article 1.

 
5    Section 1-1. This Act may be referred to as the COVID-19
6Pandemic Hospitality Recovery Act.
 
7    Section 1-5. The Liquor Control Act of 1934 is amended by
8changing Sections 6-5 and 6-28.8 and by adding Section 6-6.65
9as follows:
 
10    (235 ILCS 5/6-5)  (from Ch. 43, par. 122)
11    Sec. 6-5. Except as otherwise provided in this Section, it
12is unlawful for any person having a retailer's license or any
13officer, associate, member, representative or agent of such
14licensee to accept, receive or borrow money, or anything else

 

 

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1of value, or accept or receive credit (other than merchandising
2credit in the ordinary course of business for a period not to
3exceed 30 days) directly or indirectly from any manufacturer,
4importing distributor or distributor of alcoholic liquor, or
5from any person connected with or in any way representing, or
6from any member of the family of, such manufacturer, importing
7distributor, distributor or wholesaler, or from any
8stockholders in any corporation engaged in manufacturing,
9distributing or wholesaling of such liquor, or from any
10officer, manager, agent or representative of said
11manufacturer. Except as provided below, it is unlawful for any
12manufacturer or distributor or importing distributor to give or
13lend money or anything of value, or otherwise loan or extend
14credit (except such merchandising credit) directly or
15indirectly to any retail licensee or to the manager,
16representative, agent, officer or director of such licensee. A
17manufacturer, distributor or importing distributor may furnish
18free advertising, posters, signs, brochures, hand-outs, or
19other promotional devices or materials to any unit of
20government owning or operating any auditorium, exhibition
21hall, recreation facility or other similar facility holding a
22retailer's license, provided that the primary purpose of such
23promotional devices or materials is to promote public events
24being held at such facility. A unit of government owning or
25operating such a facility holding a retailer's license may
26accept such promotional devices or materials designed

 

 

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1primarily to promote public events held at the facility. No
2retail licensee delinquent beyond the 30 day period specified
3in this Section shall solicit, accept or receive credit,
4purchase or acquire alcoholic liquors, directly or indirectly
5from any other licensee, and no manufacturer, distributor or
6importing distributor shall knowingly grant or extend credit,
7sell, furnish or supply alcoholic liquors to any such
8delinquent retail licensee; provided that the purchase price of
9all beer sold to a retail licensee shall be paid by the retail
10licensee in cash on or before delivery of the beer, and unless
11the purchase price payable by a retail licensee for beer sold
12to him in returnable bottles shall expressly include a charge
13for the bottles and cases, the retail licensee shall, on or
14before delivery of such beer, pay the seller in cash a deposit
15in an amount not less than the deposit required to be paid by
16the distributor to the brewer; but where the brewer sells
17direct to the retailer, the deposit shall be an amount no less
18than that required by the brewer from his own distributors; and
19provided further, that in no instance shall this deposit be
20less than 50 cents for each case of beer in pint or smaller
21bottles and 60 cents for each case of beer in quart or
22half-gallon bottles; and provided further, that the purchase
23price of all beer sold to an importing distributor or
24distributor shall be paid by such importing distributor or
25distributor in cash on or before the 15th day (Sundays and
26holidays excepted) after delivery of such beer to such

 

 

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1purchaser; and unless the purchase price payable by such
2importing distributor or distributor for beer sold in
3returnable bottles and cases shall expressly include a charge
4for the bottles and cases, such importing distributor or
5distributor shall, on or before the 15th day (Sundays and
6holidays excepted) after delivery of such beer to such
7purchaser, pay the seller in cash a required amount as a
8deposit to assure the return of such bottles and cases. Nothing
9herein contained shall prohibit any licensee from crediting or
10refunding to a purchaser the actual amount of money paid for
11bottles, cases, kegs or barrels returned by the purchaser to
12the seller or paid by the purchaser as a deposit on bottles,
13cases, kegs or barrels, when such containers or packages are
14returned to the seller. Nothing herein contained shall prohibit
15any manufacturer, importing distributor or distributor from
16extending usual and customary credit for alcoholic liquor sold
17to customers or purchasers who live in or maintain places of
18business outside of this State when such alcoholic liquor is
19actually transported and delivered to such points outside of
20this State.
21    A manufacturer, distributor, or importing distributor may
22furnish free social media advertising to a retail licensee if
23the social media advertisement does not contain the retail
24price of any alcoholic liquor and the social media
25advertisement complies with any applicable rules or
26regulations issued by the Alcohol and Tobacco Tax and Trade

 

 

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1Bureau of the United States Department of the Treasury. A
2manufacturer, distributor, or importing distributor may list
3the names of one or more unaffiliated retailers in the
4advertisement of alcoholic liquor through social media.
5Nothing in this Section shall prohibit a retailer from
6communicating with a manufacturer, distributor, or importing
7distributor on social media or sharing media on the social
8media of a manufacturer, distributor, or importing
9distributor. A retailer may request free social media
10advertising from a manufacturer, distributor, or importing
11distributor. Nothing in this Section shall prohibit a
12manufacturer, distributor, or importing distributor from
13sharing, reposting, or otherwise forwarding a social media post
14by a retail licensee, so long as the sharing, reposting, or
15forwarding of the social media post does not contain the retail
16price of any alcoholic liquor. No manufacturer, distributor, or
17importing distributor shall pay or reimburse a retailer,
18directly or indirectly, for any social media advertising
19services, except as specifically permitted in this Act. No
20retailer shall accept any payment or reimbursement, directly or
21indirectly, for any social media advertising services offered
22by a manufacturer, distributor, or importing distributor,
23except as specifically permitted in this Act. For the purposes
24of this Section, "social media" means a service, platform, or
25site where users communicate with one another and share media,
26such as pictures, videos, music, and blogs, with other users

 

 

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1free of charge.
2    No right of action shall exist for the collection of any
3claim based upon credit extended to a distributor, importing
4distributor or retail licensee contrary to the provisions of
5this Section.
6    Every manufacturer, importing distributor and distributor
7shall submit or cause to be submitted, to the State Commission,
8in triplicate, not later than Thursday of each calendar week, a
9verified written list of the names and respective addresses of
10each retail licensee purchasing spirits or wine from such
11manufacturer, importing distributor or distributor who, on the
12first business day of that calendar week, was delinquent beyond
13the above mentioned permissible merchandising credit period of
1430 days; or, if such is the fact, a verified written statement
15that no retail licensee purchasing spirits or wine was then
16delinquent beyond such permissible merchandising credit period
17of 30 days.
18    Every manufacturer, importing distributor and distributor
19shall submit or cause to be submitted, to the State Commission,
20in triplicate, a verified written list of the names and
21respective addresses of each previously reported delinquent
22retail licensee who has cured such delinquency by payment,
23which list shall be submitted not later than the close of the
24second full business day following the day such delinquency was
25so cured.
26    Such written verified reports required to be submitted by

 

 

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1this Section shall be posted by the State Commission in each of
2its offices in places available for public inspection not later
3than the day following receipt thereof by the Commission. The
4reports so posted shall constitute notice to every
5manufacturer, importing distributor and distributor of the
6information contained therein. Actual notice to manufacturers,
7importing distributors and distributors of the information
8contained in any such posted reports, however received, shall
9also constitute notice of such information.
10    The 30 day merchandising credit period allowed by this
11Section shall commence with the day immediately following the
12date of invoice and shall include all successive days including
13Sundays and holidays to and including the 30th successive day.
14    In addition to other methods allowed by law, payment by
15check or credit card during the period for which merchandising
16credit may be extended under the provisions of this Section
17shall be considered payment. All checks received in payment for
18alcoholic liquor shall be promptly deposited for collection. A
19post dated check or a check dishonored on presentation for
20payment shall not be deemed payment.
21    A credit card payment in dispute by a retailer shall not be
22deemed payment, and the debt uncured for merchandising credit
23shall be reported as delinquent. Nothing in this Section shall
24prevent a distributor, self-distributing manufacturer, or
25importing distributor from assessing a usual and customary
26transaction fee representative of the actual finance charges

 

 

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1incurred for processing a credit card payment. This transaction
2fee shall be disclosed on the invoice. It shall be considered
3unlawful for a distributor, importing distributor, or
4self-distributing manufacturer to waive finance charges for
5retailers.
6    A retail licensee shall not be deemed to be delinquent in
7payment for any alleged sale to him of alcoholic liquor when
8there exists a bona fide dispute between such retailer and a
9manufacturer, importing distributor or distributor with
10respect to the amount of indebtedness existing because of such
11alleged sale. A retail licensee shall not be deemed to be
12delinquent under this provision and 11 Ill. Adm. Code 100.90
13until 30 days after the date on which the region in which the
14retail licensee is located enters Phase 4 of the Governor's
15Restore Illinois Plan as issued on May 5, 2020.
16    A delinquent retail licensee who engages in the retail
17liquor business at 2 or more locations shall be deemed to be
18delinquent with respect to each such location.
19    The license of any person who violates any provision of
20this Section shall be subject to suspension or revocation in
21the manner provided by this Act.
22    If any part or provision of this Article or the application
23thereof to any person or circumstances shall be adjudged
24invalid by a court of competent jurisdiction, such judgment
25shall be confined by its operation to the controversy in which
26it was mentioned and shall not affect or invalidate the

 

 

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1remainder of this Article or the application thereof to any
2other person or circumstance and to this and the provisions of
3this Article are declared severable.
4(Source: P.A. 101-631, eff. 6-2-20.)
 
5    (235 ILCS 5/6-6.65 new)
6    Sec. 6-6.65. Items of value; permitted, limited. The
7General Assembly understands that Illinois restaurants and
8on-premise retail licensees have been hard hit by the COVID-19
9pandemic and are in dire need of assistance to adjust their
10operations to the impacts of COVID-19 and adherence to
11Illinois' public health and safety measures during the
12challenging months ahead while indoor dining is suspended and
13outdoor dining is substantially inhibited by the environmental
14factors beyond human control. This Section 6-6.5 is a limited
15exception to the otherwise prohibited giving or furnishing of
16money, items or things of value to retail license holders as
17contained in Sections 6-5 and 6-6 of this Act and such activity
18is limited to this temporary and emergency assistance to retail
19licensees during this COVID-19 pandemic until December 31,
202021.
21    (a) Manufacturers, non-resident dealers, foreign
22importers, distributors, or importing distributors may donate
23money or COVID-19-related improvements, fixtures, and
24equipment to an entity exempt from federal income taxes under
25Section 501 of the Internal Revenue Code with the intent that

 

 

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1eligible restaurants or retail licensees will apply for and
2acquire these COVID-19-related improvements, fixtures, and
3equipment for their use in their operations during the current
4COVID-19 pandemic. COVID-19-related improvements, fixtures,
5and equipment shall be limited to the equipment and fixtures
6that allow a retail license holder to comply with social
7distancing guidelines, expand take-out/delivery operations, or
8accommodate outdoor dining, such as plexiglass barriers or
9partitions, signage promoting social distancing and hygiene
10protocols, heaters, heat lamps, weatherization upgrades, and
11insulated delivery bags; improvements that allow restaurants
12to continue operating, such as food heaters for to-go orders,
13and purchasing personal protective equipment and sanitation
14supplies necessitated by the pandemic in order that retail
15licensees can continue operating; and COVID-19-related
16business improvements like patio heaters or contactless
17technology.
18    (b) Retail license holders may accept temporary donations,
19pursuant to subsection (g), of COVID-19-related improvements,
20fixtures, and equipment from an entity exempt from federal
21income taxes under Section 501 of the Internal Revenue Code
22donated to the entity by Illinois licensed manufacturers,
23non-resident dealers, foreign importers, distributors, or
24importing distributors under this Section in order to continue
25to operate safely and stay in business during this
26unprecedented time, provided the retail licensee meets the

 

 

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1eligibility requirement of this Act. Eligible businesses
2consist of Illinois restaurants and on-premise retail license
3holders that: (i) are engaged in providing food or beverage
4services and wherein meals or beverages are prepared
5on-premises to patrons who traditionally order and are served
6while seated; (ii) meet the definition of a "retailer" as
7defined in Section 1-3.17, including "hotels" as defined in
8Section 1-3.25; and (iii) can demonstrate through an
9application process to the entity exempt from federal income
10taxes under Section 501 of the Internal Revenue Code they have
11experienced financial hardship due to COVID-19.
12    (c) Nothing in this Section permits a manufacturer,
13non-resident dealer, foreign importer, distributor, or
14importing distributor to make a direct loan or sale of
15furniture, fixtures or equipment to any retailer not otherwise
16permitted in this Act. No retailer shall accept any donation,
17loan or sale of furniture, or fixture or equipment from any
18manufacturer, non-resident dealer, foreign importer,
19distributor, or importing distributor, not otherwise
20specifically authorized in this Act.
21    (d) Any entity exempt from federal income taxes under
22Section 501 of the Internal Revenue Code, including, without
23limitation, charities, government entities, advocacy groups,
24business leagues, or chambers of commerce and nonprofit
25organizations that promote social welfare may accept monetary
26donations or COVID-19-related improvements, fixtures, and

 

 

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1equipment to eligible retail licensees in accordance with this
2Section. The entity exempt from federal income taxes under
3Section 501 of the Internal Revenue Code shall not give cash
4grants or cash donations to license holders.
5    (e) No officer, director, or owner of a license holder or
6member of the restaurant, beverage, or liquor industry may
7serve on the board of directors of the entity exempt from
8federal income taxes under Section 501 of the Internal Revenue
9Code.
10    (f) Any manufacturer, non-resident dealer, foreign
11importer, distributor, or importing distributor and their
12agents that donate to an entity exempt from federal income
13taxes under Section 501 of the Internal Revenue Code with the
14intent that the entity will provide COVID-19 mitigation relief
15hereunder shall be solely responsible to maintain accurate
16books and records of all donations made pursuant to this
17Section. The manufacturer, non-resident dealer, foreign
18importer, distributor, or importing distributor, or their
19agents, must submit those books and records upon request for
20inspection by the State Commission. Failure to keep such
21records shall render the manufacturer, non-resident dealer,
22foreign importer, distributor, or importing distributor
23ineligible for the privileges contained within this Section.
24All such records shall be maintained for a period of 3 years.
25    (g) Nothing in this Section shall permit the restaurant
26business to accept or retain any donated COVID-19-related

 

 

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1improvements, fixtures, and equipment hereunder later than
2December 31, 2021. It shall be the sole responsibility of the
3retail licensee or its agent to return any donated
4COVID-19-related improvements, fixtures, and equipment to the
5entity exempt from federal income taxes under Section 501 of
6the Internal Revenue Code on or before December 31, 2021.
7    (h) The entity exempt from federal income taxes under
8Section 501 of the Internal Revenue Code is permitted to sell
9the COVID-19-related improvements, fixtures, and equipment to
10retail licensee only if: (i) the COVID-19-related
11improvements, fixtures, and equipment are purchased from the
12entity exempt from federal income taxes under Section 501 of
13the Internal Revenue Code at fair market value; (ii) full
14payment is made by the retail licensee to the entity exempt
15from federal income taxes under Section 501 of the Internal
16Revenue Code no later than December 31, 2021; and (iii) proper
17books and records of the transaction are maintained by the
18licensee, or its agent, and are available for inspection upon
19request by the State Commission. All such records shall be
20maintained by the license holder, or their agent, for a period
21of 3 years.
22    (i) A manufacturer of beer, wine, or spirits that enters
23into an agreement with a non-profit organization for purposes
24of this Section shall not: (i) require a distributor or
25importing distributor of beer, wine, or spirits to contribute
26marketing, advertising, or other funds or COVID-19-related

 

 

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1improvements, fixtures, or equipment, for control or
2expenditure by the manufacturer, unless the distributor or
3importing distributor has agreed, in writing and in advance, to
4spend or contribute the distributor's or importing
5distributor's funds or provide COVID-19-related improvements,
6fixtures, or equipment for a specified marketing, charitable
7contribution, or any similar contribution, including
8COVID-19-related improvements, fixtures, and equipment; or
9(ii) require a distributor or importing distributor of beer,
10wine, or spirits to deliver or pick up from any retail
11licensee, their agent, or non-profit organization any items,
12including COVID-19-related improvements, fixtures, equipment,
13or any other items, the giving, sale, leasing, or otherwise
14furnishing of which is an item of value pursuant to Section 6-5
15or 6-6 of this Act.
16    A manufacturer of beer, wine, or spirits that receives
17consent pursuant to this subsection shall maintain for 3 years
18sufficient books and records regarding the expenditure of any
19funds that reflect the manufacturer's expenditure of any
20marketing or charitable contribution, including
21COVID-19-related improvements, fixtures, or equipment, or any
22similar contribution.
23    (j) It shall be the sole obligation of the retail licensee
24to return and deliver any equipment the retailer temporarily
25receives pursuant to this Section. Failure to comply with this
26Section shall result in a fine against the retail licensee or

 

 

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1the suspension or revocation of the retail license as
2determined by the State Commission. Any fines or penalties for
3failure to return or purchase donated improvements, fixtures,
4or equipment on or before December 31, 2021 shall be assessed
5against the license holder by the State Commission.
6    (k) For purposes of this Section, branding on donated
7improvements, fixtures, merchandise, and equipment is
8prohibited.
 
9    (235 ILCS 5/6-28.8)
10    (Section scheduled to be repealed on June 2, 2021)
11    Sec. 6-28.8. Delivery and carry out of mixed drinks
12permitted.
13    (a) In this Section:
14    "Cocktail" or "mixed drink" means any beverage obtained by
15combining ingredients alcoholic in nature, whether brewed,
16fermented, or distilled, with ingredients non-alcoholic in
17nature, such as fruit juice, lemonade, cream, or a carbonated
18beverage.
19    "Original container" means, for the purposes of this
20Section only, a container that is filled, sealed, and secured
21by a retail licensee's employee at the retail licensee's
22location with a tamper-evident lid or cap.
23    "Sealed container" means a rigid container that contains a
24mixed drink or a single serving of wine, is new, has never been
25used, has a secured lid or cap designed to prevent consumption

 

 

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1without removal of the lid or cap, and is tamper-evident.
2"Sealed container" does not include a container with a lid with
3sipping holes or openings for straws or a container made of
4plastic, paper, or polystyrene foam.
5    "Tamper-evident" means a lid or cap that has been sealed
6with tamper-evident covers, including, but not limited to, wax
7dip or heat shrink wrap.
8    (b) A cocktail, or mixed drink, or single serving of wine
9placed in a sealed container by a retail licensee at the retail
10licensee's location may be transferred and sold for
11off-premises consumption if the following requirements are
12met:
13        (1) the cocktail is transferred within the licensed
14    premises, by a curbside pickup, or by delivery by an
15    employee of the retail licensee who:
16            (A) has been trained in accordance with Section
17        6-27.1 at the time of the sale;
18            (B) is at least 21 years of age; and
19            (C) upon delivery, verifies the age of the person
20        to whom the cocktail or single serving of wine is being
21        delivered;
22        (2) if the employee delivering the cocktail or single
23    serving of wine is not able to safely verify a person's age
24    or level of intoxication upon delivery, the employee shall
25    cancel the sale of alcohol and return the product to the
26    retail license holder;

 

 

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1        (3) the sealed container is placed in the trunk of the
2    vehicle or if there is no trunk, in the vehicle's rear
3    compartment that is not readily accessible to the passenger
4    area;
5        (4) the sealed container shall be affixed with a label
6    or tag that contains the following information:
7            (A) the cocktail or mixed drink ingredients, type,
8        and name of the alcohol;
9            (B) the name, license number, and address of the
10        retail licensee that filled the original container and
11        sold the product;
12            (C) the volume of the cocktail, or mixed drink, or
13        single serving of wine in the sealed container; and
14            (D) the sealed container was filled less than 7
15        days before the date of sale.
16    (c) Third-party delivery services are not permitted to
17deliver cocktails and mixed drinks under this Section.
18    (d) If there is an executive order of the Governor in
19effect during a disaster, the employee delivering the mixed
20drink, or cocktail, or single serving of wine must comply with
21any requirements of that executive order, including, but not
22limited to, wearing gloves and a mask and maintaining
23distancing requirements when interacting with the public.
24    (e) Delivery or carry out of a cocktail, or mixed drink, or
25single serving of wine is prohibited if:
26        (1) a third party delivers the cocktail or mixed drink;

 

 

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1        (2) a container of a mixed drink, or cocktail, or
2    single serving of wine is not tamper-evident and sealed;
3        (3) a container of a mixed drink, or cocktail, or
4    single serving of wine is transported in the passenger area
5    of a vehicle;
6        (4) a mixed drink, or cocktail, or single serving of
7    wine is delivered by a person or to a person who is under
8    the age of 21; or
9        (5) the person delivering a mixed drink, or cocktail,
10    or single serving of wine fails to verify the age of the
11    person to whom the mixed drink or cocktail is being
12    delivered.
13    (f) Violations of this Section shall be subject to any
14applicable penalties, including, but not limited to, the
15penalties specified under Section 11-502 of the Illinois
16Vehicle Code.
17    (f-5) This Section is not intended to prohibit or preempt
18the ability of a brew pub, tap room, or distilling pub to
19continue to temporarily deliver alcoholic liquor pursuant to
20guidance issued by the State Commission on March 19, 2020
21entitled "Illinois Liquor Control Commission, COVID-19 Related
22Actions, Guidance on Temporary Delivery of Alcoholic Liquor".
23This Section shall only grant authorization to holders of State
24of Illinois retail liquor licenses but not to licensees that
25simultaneously hold any licensure or privilege to manufacture
26alcoholic liquors within or outside of the State of Illinois.

 

 

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1    (g) This Section is not a denial or limitation of home rule
2powers and functions under Section 6 of Article VII of the
3Illinois Constitution.
4    (h) This Section is repealed on January 1, 2024 one year
5after the effective date of this amendatory Act of the 101st
6General Assembly.
7(Source: P.A. 101-631, eff. 6-2-20.)
 
8
Article 5.

 
9    Section 5-5. The Use Tax Act is amended by changing Section
109 as follows:
 
11    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
12    Sec. 9. Returns; distribution of proceeds.
13    (a) Except as to motor vehicles, watercraft, aircraft, and
14trailers that are required to be registered with an agency of
15this State, each retailer required or authorized to collect the
16tax imposed by this Act shall pay to the Department the amount
17of such tax (except as otherwise provided) at the time when he
18is required to file his return for the period during which such
19tax was collected, less a discount of 2.1% prior to January 1,
201990, and 1.75% on and after January 1, 1990, or $5 per
21calendar year, whichever is greater, which is allowed to
22reimburse the retailer for expenses incurred in collecting the
23tax, keeping records, preparing and filing returns, remitting

 

 

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1the tax and supplying data to the Department on request. The
2discount under this Section is not allowed for the 1.25%
3portion of taxes paid on aviation fuel that is subject to the
4revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
547133. In the case of retailers who report and pay the tax on a
6transaction by transaction basis, as provided in this Section,
7such discount shall be taken with each such tax remittance
8instead of when such retailer files his periodic return. The
9discount allowed under this Section is allowed only for returns
10that are filed in the manner required by this Act. The
11Department may disallow the discount for retailers whose
12certificate of registration is revoked at the time the return
13is filed, but only if the Department's decision to revoke the
14certificate of registration has become final. A retailer need
15not remit that part of any tax collected by him to the extent
16that he is required to remit and does remit the tax imposed by
17the Retailers' Occupation Tax Act, with respect to the sale of
18the same property.
19    (b) Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the retailer, in collecting the tax (except as to motor
24vehicles, watercraft, aircraft, and trailers that are required
25to be registered with an agency of this State), may collect for
26each tax return period, only the tax applicable to that part of

 

 

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1the selling price actually received during such tax return
2period.
3    (c) Except as provided in this Section, on or before the
4twentieth day of each calendar month, such retailer shall file
5a return for the preceding calendar month. Such return shall be
6filed on forms prescribed by the Department and shall furnish
7such information as the Department may reasonably require. On
8and after January 1, 2018, except for returns for motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State, with respect to
11retailers whose annual gross receipts average $20,000 or more,
12all returns required to be filed pursuant to this Act shall be
13filed electronically. Retailers who demonstrate that they do
14not have access to the Internet or demonstrate hardship in
15filing electronically may petition the Department to waive the
16electronic filing requirement.
17    The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24        1. The name of the seller;
25        2. The address of the principal place of business from
26    which he engages in the business of selling tangible

 

 

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1    personal property at retail in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month from sales of tangible
4    personal property by him during such preceding calendar
5    month, including receipts from charge and time sales, but
6    less all deductions allowed by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due;
10        5-5. The signature of the taxpayer; and
11        6. Such other reasonable information as the Department
12    may require.
13    (d) Each retailer required or authorized to collect the tax
14imposed by this Act on aviation fuel sold at retail in this
15State during the preceding calendar month shall, instead of
16reporting and paying tax on aviation fuel as otherwise required
17by this Section, report and pay such tax on a separate aviation
18fuel tax return. The requirements related to the return shall
19be as otherwise provided in this Section. Notwithstanding any
20other provisions of this Act to the contrary, retailers
21collecting tax on aviation fuel shall file all aviation fuel
22tax returns and shall make all aviation fuel tax payments by
23electronic means in the manner and form required by the
24Department. For purposes of this Section, "aviation fuel" means
25jet fuel and aviation gasoline.
26    (e) If a taxpayer fails to sign a return within 30 days

 

 

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

 

 

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

 

 

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1preceding 4 complete calendar quarters, he shall file a return
2with the Department each month by the 20th day of the month
3next following the month during which such tax liability is
4incurred and shall make payments to the Department on or before
5the 7th, 15th, 22nd and last day of the month during which such
6liability is incurred. On and after October 1, 2000, if the
7taxpayer's average monthly tax liability to the Department
8under this Act, the Retailers' Occupation Tax Act, the Service
9Occupation Tax Act, and the Service Use Tax Act was $20,000 or
10more during the preceding 4 complete calendar quarters, he
11shall file a return with the Department each month by the 20th
12day of the month next following the month during which such tax
13liability is incurred and shall make payment to the Department
14on or before the 7th, 15th, 22nd and last day of the month
15during which such liability is incurred. If the month during
16which such tax liability is incurred began prior to January 1,
171985, each payment shall be in an amount equal to 1/4 of the
18taxpayer's actual liability for the month or an amount set by
19the Department not to exceed 1/4 of the average monthly
20liability of the taxpayer to the Department for the preceding 4
21complete calendar quarters (excluding the month of highest
22liability and the month of lowest liability in such 4 quarter
23period). If the month during which such tax liability is
24incurred begins on or after January 1, 1985, and prior to
25January 1, 1987, each payment shall be in an amount equal to
2622.5% of the taxpayer's actual liability for the month or 27.5%

 

 

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1of the taxpayer's liability for the same calendar month of the
2preceding year. If the month during which such tax liability is
3incurred begins on or after January 1, 1987, and prior to
4January 1, 1988, each payment shall be in an amount equal to
522.5% of the taxpayer's actual liability for the month or
626.25% of the taxpayer's liability for the same calendar month
7of the preceding year. If the month during which such tax
8liability is incurred begins on or after January 1, 1988, and
9prior to January 1, 1989, or begins on or after January 1,
101996, each payment shall be in an amount equal to 22.5% of the
11taxpayer's actual liability for the month or 25% of the
12taxpayer's liability for the same calendar month of the
13preceding year. If the month during which such tax liability is
14incurred begins on or after January 1, 1989, and prior to
15January 1, 1996, each payment shall be in an amount equal to
1622.5% of the taxpayer's actual liability for the month or 25%
17of the taxpayer's liability for the same calendar month of the
18preceding year or 100% of the taxpayer's actual liability for
19the quarter monthly reporting period. The amount of such
20quarter monthly payments shall be credited against the final
21tax liability of the taxpayer's return for that month. Before
22October 1, 2000, once applicable, the requirement of the making
23of quarter monthly payments to the Department shall continue
24until such taxpayer's average monthly liability to the
25Department during the preceding 4 complete calendar quarters
26(excluding the month of highest liability and the month of

 

 

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

 

 

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1that such change is seasonal in nature and not likely to be
2long term. If any such quarter monthly payment is not paid at
3the time or in the amount required by this Section, then the
4taxpayer shall be liable for penalties and interest on the
5difference between the minimum amount due and the amount of
6such quarter monthly payment actually and timely paid, except
7insofar as the taxpayer has previously made payments for that
8month to the Department in excess of the minimum payments
9previously due as provided in this Section. The Department
10shall make reasonable rules and regulations to govern the
11quarter monthly payment amount and quarter monthly payment
12dates for taxpayers who file on other than a calendar monthly
13basis.
14    (i) Notwithstanding any other provision of law, if the
15taxpayer is engaged in business in the industry identified
16under Subsector 722 of the North American Industry
17Classification System (NAICS) entitled "Food Services and
18Drinking Places" (i.e., businesses with a NAICS Code of 722),
19then, beginning on February 1, 2021 and continuing through June
2031, 2021, the obligation to make payments on or before the 7th,
2115th, 22nd and last day of the month as provided in subsection
22(h) shall be suspended, and the taxpayer may choose instead to
23make payments on or before the 20th day of each calendar month
24as provided in subsection (c).
25    (j) If any such payment provided for in this Section
26exceeds the taxpayer's liabilities under this Act, the

 

 

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

 

 

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

 

 

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

 

 

10100HB3393sam001- 32 -LRB101 10436 HLH 74866 a

1an agency of this State, every person who is engaged in the
2business of leasing or renting such items and who, in
3connection with such business, sells any such item to a
4retailer for the purpose of resale is, notwithstanding any
5other provision of this Section to the contrary, authorized to
6meet the return-filing requirement of this Act by reporting the
7transfer of all the aircraft, watercraft, motor vehicles, or
8trailers transferred for resale during a month to the
9Department on the same uniform invoice-transaction reporting
10return form on or before the 20th of the month following the
11month in which the transfer takes place. Notwithstanding any
12other provision of this Act to the contrary, all returns filed
13under this paragraph must be filed by electronic means in the
14manner and form as required by the Department.
15    The transaction reporting return in the case of motor
16vehicles or trailers that are required to be registered with an
17agency of this State, shall be the same document as the Uniform
18Invoice referred to in Section 5-402 of the Illinois Vehicle
19Code and must show the name and address of the seller; the name
20and address of the purchaser; the amount of the selling price
21including the amount allowed by the retailer for traded-in
22property, if any; the amount allowed by the retailer for the
23traded-in tangible personal property, if any, to the extent to
24which Section 2 of this Act allows an exemption for the value
25of traded-in property; the balance payable after deducting such
26trade-in allowance from the total selling price; the amount of

 

 

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

 

 

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

 

 

10100HB3393sam001- 35 -LRB101 10436 HLH 74866 a

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

 

 

10100HB3393sam001- 36 -LRB101 10436 HLH 74866 a

1the purchaser thereafter returns such tangible personal
2property and the retailer refunds the selling price thereof to
3the purchaser, such retailer shall also refund, to the
4purchaser, the tax so collected from the purchaser. When filing
5his return for the period in which he refunds such tax to the
6purchaser, the retailer may deduct the amount of the tax so
7refunded by him to the purchaser from any other use tax which
8such retailer may be required to pay or remit to the
9Department, as shown by such return, if the amount of the tax
10to be deducted was previously remitted to the Department by
11such retailer. If the retailer has not previously remitted the
12amount of such tax to the Department, he is entitled to no
13deduction under this Act upon refunding such tax to the
14purchaser.
15    (r) Any retailer filing a return under this Section shall
16also include (for the purpose of paying tax thereon) the total
17tax covered by such return upon the selling price of tangible
18personal property purchased by him at retail from a retailer,
19but as to which the tax imposed by this Act was not collected
20from the retailer filing such return, and such retailer shall
21remit the amount of such tax to the Department when filing such
22return.
23    (s) If experience indicates such action to be practicable,
24the Department may prescribe and furnish a combination or joint
25return which will enable retailers, who are required to file
26returns hereunder and also under the Retailers' Occupation Tax

 

 

10100HB3393sam001- 37 -LRB101 10436 HLH 74866 a

1Act, to furnish all the return information required by both
2Acts on the one form.
3    (t) Where the retailer has more than one business
4registered with the Department under separate registration
5under this Act, such retailer may not file each return that is
6due as a single return covering all such registered businesses,
7but shall file separate returns for each such registered
8business.
9    (u) Beginning January 1, 1990, each month the Department
10shall pay into the State and Local Sales Tax Reform Fund, a
11special fund in the State Treasury which is hereby created, the
12net revenue realized for the preceding month from the 1% tax
13imposed under this Act.
14    Beginning January 1, 1990, each month the Department shall
15pay into the County and Mass Transit District Fund 4% of the
16net revenue realized for the preceding month from the 6.25%
17general rate on the selling price of tangible personal property
18which is purchased outside Illinois at retail from a retailer
19and which is titled or registered by an agency of this State's
20government.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund, a special
23fund in the State Treasury, 20% of the net revenue realized for
24the preceding month from the 6.25% general rate on the selling
25price of tangible personal property, other than (i) tangible
26personal property which is purchased outside Illinois at retail

 

 

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1from a retailer and which is titled or registered by an agency
2of this State's government and (ii) aviation fuel sold on or
3after December 1, 2019. This exception for aviation fuel only
4applies for so long as the revenue use requirements of 49
5U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
6    For aviation fuel sold on or after December 1, 2019, each
7month the Department shall pay into the State Aviation Program
8Fund 20% of the net revenue realized for the preceding month
9from the 6.25% general rate on the selling price of aviation
10fuel, less an amount estimated by the Department to be required
11for refunds of the 20% portion of the tax on aviation fuel
12under this Act, which amount shall be deposited into the
13Aviation Fuel Sales Tax Refund Fund. The Department shall only
14pay moneys into the State Aviation Program Fund and the
15Aviation Fuels Sales Tax Refund Fund under this Act for so long
16as the revenue use requirements of 49 U.S.C. 47107(b) and 49
17U.S.C. 47133 are binding on the State.
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. Beginning
22September 1, 2010, each month the Department shall pay into the
23State and Local Sales Tax Reform Fund 100% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of sales tax holiday items.
26    Beginning January 1, 1990, each month the Department shall

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1pursuant to this Act and required to be deposited into the
2Build Illinois Fund are subject to the pledge, claim and charge
3set forth in Section 12 of the Build Illinois Bond Act.
4    Subject to payment of amounts into the Build Illinois Fund
5as provided in the preceding paragraph or in any amendment
6thereto hereafter enacted, the following specified monthly
7installment of the amount requested in the certificate of the
8Chairman of the Metropolitan Pier and Exposition Authority
9provided under Section 8.25f of the State Finance Act, but not
10in excess of the sums designated as "Total Deposit", shall be
11deposited in the aggregate from collections under Section 9 of
12the Use Tax Act, Section 9 of the Service Use Tax Act, Section
139 of the Service Occupation Tax Act, and Section 3 of the
14Retailers' Occupation Tax Act into the McCormick Place
15Expansion Project Fund in the specified fiscal years.
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000
262002 93,000,000

 

 

10100HB3393sam001- 44 -LRB101 10436 HLH 74866 a

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

 

 

10100HB3393sam001- 45 -LRB101 10436 HLH 74866 a

12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

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1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total Deposit",
3has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only deposit
13moneys into the Aviation Fuel Sales Tax Refund Fund under this
14paragraph for so long as the revenue use requirements of 49
15U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois Tax
21Increment Fund 0.27% of 80% of the net revenue realized for the
22preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24    Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

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

 

 

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1Service Use Tax Act, the Service Occupation Tax Act, the
2Retailers' Occupation Tax Act, and associated local occupation
3and use taxes administered by the Department.
4    Subject to payments of amounts into the Build Illinois
5Fund, the McCormick Place Expansion Project Fund, the Illinois
6Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
7Compliance and Administration Fund as provided in this Section,
8beginning on July 1, 2018 the Department shall pay each month
9into the Downstate Public Transportation Fund the moneys
10required to be so paid under Section 2-3 of the Downstate
11Public Transportation Act.
12    Subject to successful execution and delivery of a
13public-private agreement between the public agency and private
14entity and completion of the civic build, beginning on July 1,
152023, of the remainder of the moneys received by the Department
16under the Use Tax Act, the Service Use Tax Act, the Service
17Occupation Tax Act, and this Act, the Department shall deposit
18the following specified deposits in the aggregate from
19collections under the Use Tax Act, the Service Use Tax Act, the
20Service Occupation Tax Act, and the Retailers' Occupation Tax
21Act, as required under Section 8.25g of the State Finance Act
22for distribution consistent with the Public-Private
23Partnership for Civic and Transit Infrastructure Project Act.
24The moneys received by the Department pursuant to this Act and
25required to be deposited into the Civic and Transit
26Infrastructure Fund are subject to the pledge, claim, and

 

 

10100HB3393sam001- 49 -LRB101 10436 HLH 74866 a

1charge set forth in Section 25-55 of the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3As used in this paragraph, "civic build", "private entity",
4"public-private agreement", and "public agency" have the
5meanings provided in Section 25-10 of the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7        Fiscal Year............................Total Deposit
8        2024....................................$200,000,000
9        2025....................................$206,000,000
10        2026....................................$212,200,000
11        2027....................................$218,500,000
12        2028....................................$225,100,000
13        2029....................................$288,700,000
14        2030....................................$298,900,000
15        2031....................................$309,300,000
16        2032....................................$320,100,000
17        2033....................................$331,200,000
18        2034....................................$341,200,000
19        2035....................................$351,400,000
20        2036....................................$361,900,000
21        2037....................................$372,800,000
22        2038....................................$384,000,000
23        2039....................................$395,500,000
24        2040....................................$407,400,000
25        2041....................................$419,600,000
26        2042....................................$432,200,000

 

 

10100HB3393sam001- 50 -LRB101 10436 HLH 74866 a

1        2043....................................$445,100,000
2    Beginning July 1, 2021 and until July 1, 2022, subject to
3the payment of amounts into the State and Local Sales Tax
4Reform Fund, the Build Illinois Fund, the McCormick Place
5Expansion Project Fund, the Illinois Tax Increment Fund, the
6Energy Infrastructure Fund, and the Tax Compliance and
7Administration Fund as provided in this Section, the Department
8shall pay each month into the Road Fund the amount estimated to
9represent 16% of the net revenue realized from the taxes
10imposed on motor fuel and gasohol. Beginning July 1, 2022 and
11until July 1, 2023, subject to the payment of amounts into the
12State and Local Sales Tax Reform Fund, the Build Illinois Fund,
13the McCormick Place Expansion Project Fund, the Illinois Tax
14Increment Fund, the Energy Infrastructure Fund, and the Tax
15Compliance and Administration Fund as provided in this Section,
16the Department shall pay each month into the Road Fund the
17amount estimated to represent 32% of the net revenue realized
18from the taxes imposed on motor fuel and gasohol. Beginning
19July 1, 2023 and until July 1, 2024, subject to the payment of
20amounts into the State and Local Sales Tax Reform Fund, the
21Build Illinois Fund, the McCormick Place Expansion Project
22Fund, the Illinois Tax Increment Fund, the Energy
23Infrastructure Fund, and the Tax Compliance and Administration
24Fund as provided in this Section, the Department shall pay each
25month into the Road Fund the amount estimated to represent 48%
26of the net revenue realized from the taxes imposed on motor

 

 

10100HB3393sam001- 51 -LRB101 10436 HLH 74866 a

1fuel and gasohol. Beginning July 1, 2024 and until July 1,
22025, subject to the payment of amounts into the State and
3Local Sales Tax Reform Fund, the Build Illinois Fund, the
4McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, the Energy Infrastructure Fund, and the Tax
6Compliance and Administration Fund as provided in this Section,
7the Department shall pay each month into the Road Fund the
8amount estimated to represent 64% of the net revenue realized
9from the taxes imposed on motor fuel and gasohol. Beginning on
10July 1, 2025, subject to the payment of amounts into the State
11and Local Sales Tax Reform Fund, the Build Illinois Fund, the
12McCormick Place Expansion Project Fund, the Illinois Tax
13Increment Fund, the Energy Infrastructure Fund, and the Tax
14Compliance and Administration Fund as provided in this Section,
15the Department shall pay each month into the Road Fund the
16amount estimated to represent 80% of the net revenue realized
17from the taxes imposed on motor fuel and gasohol. As used in
18this paragraph "motor fuel" has the meaning given to that term
19in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
20meaning given to that term in Section 3-40 of this Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% thereof shall be paid into the State
23Treasury and 25% shall be reserved in a special account and
24used only for the transfer to the Common School Fund as part of
25the monthly transfer from the General Revenue Fund in
26accordance with Section 8a of the State Finance Act.

 

 

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1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12    For greater simplicity of administration, manufacturers,
13importers and wholesalers whose products are sold at retail in
14Illinois by numerous retailers, and who wish to do so, may
15assume the responsibility for accounting and paying to the
16Department all tax accruing under this Act with respect to such
17sales, if the retailers who are affected do not make written
18objection to the Department to this arrangement.
19(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
20100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2115, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
2225-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
236-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
24    Section 5-10. The Retailers' Occupation Tax Act is amended
25by changing Section 3 as follows:
 

 

 

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

 

 

10100HB3393sam001- 54 -LRB101 10436 HLH 74866 a

1    preceding calendar month or quarter and upon the basis of
2    which the tax is imposed;
3        7. The amount of credit provided in Section 2d of this
4    Act;
5        8. The amount of tax due;
6        9. The signature of the taxpayer; and
7        10. Such other reasonable information as the
8    Department may require.
9    On and after January 1, 2018, except for returns for motor
10vehicles, watercraft, aircraft, and trailers that are required
11to be registered with an agency of this State, with respect to
12retailers whose annual gross receipts average $20,000 or more,
13all returns required to be filed pursuant to this Act shall be
14filed electronically. Retailers who demonstrate that they do
15not have access to the Internet or demonstrate hardship in
16filing electronically may petition the Department to waive the
17electronic filing requirement.
18    If a taxpayer fails to sign a return within 30 days after
19the proper notice and demand for signature by the Department,
20the return shall be considered valid and any amount shown to be
21due on the return shall be deemed assessed.
22    Each return shall be accompanied by the statement of
23prepaid tax issued pursuant to Section 2e for which credit is
24claimed.
25    Prior to October 1, 2003, and on and after September 1,
262004 a retailer may accept a Manufacturer's Purchase Credit

 

 

10100HB3393sam001- 55 -LRB101 10436 HLH 74866 a

1certification from a purchaser in satisfaction of Use Tax as
2provided in Section 3-85 of the Use Tax Act if the purchaser
3provides the appropriate documentation as required by Section
43-85 of the Use Tax Act. A Manufacturer's Purchase Credit
5certification, accepted by a retailer prior to October 1, 2003
6and on and after September 1, 2004 as provided in Section 3-85
7of the Use Tax Act, may be used by that retailer to satisfy
8Retailers' Occupation Tax liability in the amount claimed in
9the certification, not to exceed 6.25% of the receipts subject
10to tax from a qualifying purchase. A Manufacturer's Purchase
11Credit reported on any original or amended return filed under
12this Act after October 20, 2003 for reporting periods prior to
13September 1, 2004 shall be disallowed. Manufacturer's
14Purchaser Credit reported on annual returns due on or after
15January 1, 2005 will be disallowed for periods prior to
16September 1, 2004. No Manufacturer's Purchase Credit may be
17used after September 30, 2003 through August 31, 2004 to
18satisfy any tax liability imposed under this Act, including any
19audit liability.
20    (b) The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

10100HB3393sam001- 56 -LRB101 10436 HLH 74866 a

1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in the business of selling tangible
4    personal property at retail in this State;
5        3. The total amount of taxable receipts received by him
6    during the preceding calendar month from sales of tangible
7    personal property by him during such preceding calendar
8    month, including receipts from charge and time sales, but
9    less all deductions allowed by law;
10        4. The amount of credit provided in Section 2d of this
11    Act;
12        5. The amount of tax due; and
13        6. Such other reasonable information as the Department
14    may require.
15    Every person engaged in the business of selling aviation
16fuel at retail in this State during the preceding calendar
17month shall, instead of reporting and paying tax as otherwise
18required by this Section, report and pay such tax on a separate
19aviation fuel tax return. The requirements related to the
20return shall be as otherwise provided in this Section.
21Notwithstanding any other provisions of this Act to the
22contrary, retailers selling aviation fuel shall file all
23aviation fuel tax returns and shall make all aviation fuel tax
24payments by electronic means in the manner and form required by
25the Department. For purposes of this Section, "aviation fuel"
26means jet fuel and aviation gasoline.

 

 

10100HB3393sam001- 57 -LRB101 10436 HLH 74866 a

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

 

 

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1personally deliver, mail, or provide by electronic means to
2each retailer listed on the monthly statement a report
3containing a cumulative total of that distributor's, importing
4distributor's, or manufacturer's total sales of alcoholic
5liquor to that retailer no later than the 10th day of the month
6for the preceding month during which the transaction occurred.
7The distributor, importing distributor, or manufacturer shall
8notify the retailer as to the method by which the distributor,
9importing distributor, or manufacturer will provide the sales
10information. If the retailer is unable to receive the sales
11information by electronic means, the distributor, importing
12distributor, or manufacturer shall furnish the sales
13information by personal delivery or by mail. For purposes of
14this paragraph, the term "electronic means" includes, but is
15not limited to, the use of a secure Internet website, e-mail,
16or facsimile.
17    (d) If a total amount of less than $1 is payable,
18refundable or creditable, such amount shall be disregarded if
19it is less than 50 cents and shall be increased to $1 if it is
2050 cents or more.
21    (e) Notwithstanding any other provision of this Act to the
22contrary, retailers subject to tax on cannabis shall file all
23cannabis tax returns and shall make all cannabis tax payments
24by electronic means in the manner and form required by the
25Department.
26    (f) Beginning October 1, 1993, a taxpayer who has an

 

 

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

 

 

10100HB3393sam001- 60 -LRB101 10436 HLH 74866 a

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

 

 

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

 

 

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

 

 

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1an agency of this State, every person who is engaged in the
2business of leasing or renting such items and who, in
3connection with such business, sells any such item to a
4retailer for the purpose of resale is, notwithstanding any
5other provision of this Section to the contrary, authorized to
6meet the return-filing requirement of this Act by reporting the
7transfer of all the aircraft, watercraft, motor vehicles, or
8trailers transferred for resale during a month to the
9Department on the same uniform invoice-transaction reporting
10return form on or before the 20th of the month following the
11month in which the transfer takes place. Notwithstanding any
12other provision of this Act to the contrary, all returns filed
13under this paragraph must be filed by electronic means in the
14manner and form as required by the Department.
15    Any retailer who sells only motor vehicles, watercraft,
16aircraft, or trailers that are required to be registered with
17an agency of this State, so that all retailers' occupation tax
18liability is required to be reported, and is reported, on such
19transaction reporting returns and who is not otherwise required
20to file monthly or quarterly returns, need not file monthly or
21quarterly returns. However, those retailers shall be required
22to file returns on an annual basis.
23    The transaction reporting return, in the case of motor
24vehicles or trailers that are required to be registered with an
25agency of this State, shall be the same document as the Uniform
26Invoice referred to in Section 5-402 of the Illinois Vehicle

 

 

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

 

 

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

 

 

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

 

 

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1credited by the Department to the proper retailer's account
2with the Department, but without the 2.1% or 1.75% discount
3provided for in this Section being allowed. When the user pays
4the tax directly to the Department, he shall pay the tax in the
5same amount and in the same form in which it would be remitted
6if the tax had been remitted to the Department by the retailer.
7    Refunds made by the seller during the preceding return
8period to purchasers, on account of tangible personal property
9returned to the seller, shall be allowed as a deduction under
10subdivision 5 of his monthly or quarterly return, as the case
11may be, in case the seller had theretofore included the
12receipts from the sale of such tangible personal property in a
13return filed by him and had paid the tax imposed by this Act
14with respect to such receipts.
15    Where the seller is a corporation, the return filed on
16behalf of such corporation shall be signed by the president,
17vice-president, secretary or treasurer or by the properly
18accredited agent of such corporation.
19    Where the seller is a limited liability company, the return
20filed on behalf of the limited liability company shall be
21signed by a manager, member, or properly accredited agent of
22the limited liability company.
23    (i) Except as provided in this Section, the retailer filing
24the return under this Section shall, at the time of filing such
25return, pay to the Department the amount of tax imposed by this
26Act less a discount of 2.1% prior to January 1, 1990 and 1.75%

 

 

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1on and after January 1, 1990, or $5 per calendar year,
2whichever is greater, which is allowed to reimburse the
3retailer for the expenses incurred in keeping records,
4preparing and filing returns, remitting the tax and supplying
5data to the Department on request. The discount under this
6Section is not allowed for the 1.25% portion of taxes paid on
7aviation fuel that is subject to the revenue use requirements
8of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
9pursuant to Section 2d of this Act shall be included in the
10amount on which such 2.1% or 1.75% discount is computed. In the
11case of retailers who report and pay the tax on a transaction
12by transaction basis, as provided in this Section, such
13discount shall be taken with each such tax remittance instead
14of when such retailer files his periodic return. The discount
15allowed under this Section is allowed only for returns that are
16filed in the manner required by this Act. The Department may
17disallow the discount for retailers whose certificate of
18registration is revoked at the time the return is filed, but
19only if the Department's decision to revoke the certificate of
20registration has become final.
21    (j) Before October 1, 2000, if the taxpayer's average
22monthly tax liability to the Department under this Act, the Use
23Tax Act, the Service Occupation Tax Act, and the Service Use
24Tax Act, excluding any liability for prepaid sales tax to be
25remitted in accordance with Section 2d of this Act, was $10,000
26or more during the preceding 4 complete calendar quarters, he

 

 

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1shall file a return with the Department each month by the 20th
2day of the month next following the month during which such tax
3liability is incurred and shall make payments to the Department
4on or before the 7th, 15th, 22nd and last day of the month
5during which such liability is incurred. On and after October
61, 2000, if the taxpayer's average monthly tax liability to the
7Department under this Act, the Use Tax Act, the Service
8Occupation Tax Act, and the Service Use Tax Act, excluding any
9liability for prepaid sales tax to be remitted in accordance
10with Section 2d of this Act, was $20,000 or more during the
11preceding 4 complete calendar quarters, he shall file a return
12with the Department each month by the 20th day of the month
13next following the month during which such tax liability is
14incurred and shall make payment to the Department on or before
15the 7th, 15th, 22nd and last day of the month during which such
16liability is incurred. If the month during which such tax
17liability is incurred began prior to January 1, 1985, each
18payment shall be in an amount equal to 1/4 of the taxpayer's
19actual liability for the month or an amount set by the
20Department not to exceed 1/4 of the average monthly liability
21of the taxpayer to the Department for the preceding 4 complete
22calendar quarters (excluding the month of highest liability and
23the month of lowest liability in such 4 quarter period). If the
24month during which such tax liability is incurred begins on or
25after January 1, 1985 and prior to January 1, 1987, each
26payment shall be in an amount equal to 22.5% of the taxpayer's

 

 

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1actual liability for the month or 27.5% of the taxpayer's
2liability for the same calendar month of the preceding year. If
3the month during which such tax liability is incurred begins on
4or after January 1, 1987 and prior to January 1, 1988, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 26.25% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1988, and prior to January 1, 1989, or
10begins on or after January 1, 1996, each payment shall be in an
11amount equal to 22.5% of the taxpayer's actual liability for
12the month or 25% of the taxpayer's liability for the same
13calendar month of the preceding year. If the month during which
14such tax liability is incurred begins on or after January 1,
151989, and prior to January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year or 100% of the taxpayer's
19actual liability for the quarter monthly reporting period. The
20amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month. Before October 1, 2000, once applicable, the
23requirement of the making of quarter monthly payments to the
24Department by taxpayers having an average monthly tax liability
25of $10,000 or more as determined in the manner provided above
26shall continue until such taxpayer's average monthly liability

 

 

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

 

 

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1foreseeable future will fall below the $20,000 threshold stated
2above, then such taxpayer may petition the Department for a
3change in such taxpayer's reporting status. The Department
4shall change such taxpayer's reporting status unless it finds
5that such change is seasonal in nature and not likely to be
6long term. If any such quarter monthly payment is not paid at
7the time or in the amount required by this Section, then the
8taxpayer shall be liable for penalties and interest on the
9difference between the minimum amount due as a payment and the
10amount of such quarter monthly payment actually and timely
11paid, except insofar as the taxpayer has previously made
12payments for that month to the Department in excess of the
13minimum payments previously due as provided in this Section.
14The Department shall make reasonable rules and regulations to
15govern the quarter monthly payment amount and quarter monthly
16payment dates for taxpayers who file on other than a calendar
17monthly basis.
18    The provisions of this paragraph apply before October 1,
192001. Without regard to whether a taxpayer is required to make
20quarter monthly payments as specified above, any taxpayer who
21is required by Section 2d of this Act to collect and remit
22prepaid taxes and has collected prepaid taxes which average in
23excess of $25,000 per month during the preceding 2 complete
24calendar quarters, shall file a return with the Department as
25required by Section 2f and shall make payments to the
26Department on or before the 7th, 15th, 22nd and last day of the

 

 

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1month during which such liability is incurred. If the month
2during which such tax liability is incurred began prior to
3September 1, 1985 (the effective date of Public Act 84-221),
4each payment shall be in an amount not less than 22.5% of the
5taxpayer's actual liability under Section 2d. If the month
6during which such tax liability is incurred begins on or after
7January 1, 1986, each payment shall be in an amount equal to
822.5% of the taxpayer's actual liability for the month or 27.5%
9of the taxpayer's liability for the same calendar month of the
10preceding calendar year. If the month during which such tax
11liability is incurred begins on or after January 1, 1987, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 26.25% of the taxpayer's
14liability for the same calendar month of the preceding year.
15The amount of such quarter monthly payments shall be credited
16against the final tax liability of the taxpayer's return for
17that month filed under this Section or Section 2f, as the case
18may be. Once applicable, the requirement of the making of
19quarter monthly payments to the Department pursuant to this
20paragraph shall continue until such taxpayer's average monthly
21prepaid tax collections during the preceding 2 complete
22calendar quarters is $25,000 or less. If any such quarter
23monthly payment is not paid at the time or in the amount
24required, the taxpayer shall be liable for penalties and
25interest on such difference, except insofar as the taxpayer has
26previously made payments for that month in excess of the

 

 

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1minimum payments previously due.
2    The provisions of this paragraph apply on and after October
31, 2001. Without regard to whether a taxpayer is required to
4make quarter monthly payments as specified above, any taxpayer
5who is required by Section 2d of this Act to collect and remit
6prepaid taxes and has collected prepaid taxes that average in
7excess of $20,000 per month during the preceding 4 complete
8calendar quarters shall file a return with the Department as
9required by Section 2f and shall make payments to the
10Department on or before the 7th, 15th, 22nd and last day of the
11month during which the liability is incurred. Each payment
12shall be in an amount equal to 22.5% of the taxpayer's actual
13liability for the month or 25% of the taxpayer's liability for
14the same calendar month of the preceding year. The amount of
15the quarter monthly payments shall be credited against the
16final tax liability of the taxpayer's return for that month
17filed under this Section or Section 2f, as the case may be.
18Once applicable, the requirement of the making of quarter
19monthly payments to the Department pursuant to this paragraph
20shall continue until the taxpayer's average monthly prepaid tax
21collections during the preceding 4 complete calendar quarters
22(excluding the month of highest liability and the month of
23lowest liability) is less than $19,000 or until such taxpayer's
24average monthly liability to the Department as computed for
25each calendar quarter of the 4 preceding complete calendar
26quarters is less than $20,000. If any such quarter monthly

 

 

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1payment is not paid at the time or in the amount required, the
2taxpayer shall be liable for penalties and interest on such
3difference, except insofar as the taxpayer has previously made
4payments for that month in excess of the minimum payments
5previously due.
6    (k) Notwithstanding any other provision of law, if the
7taxpayer is engaged in business in the industry identified
8under Subsector 722 of the North American Industry
9Classification System (NAICS) entitled "Food Services and
10Drinking Places" (i.e., businesses with a NAICS Code of 722),
11then, beginning on February 1, 2021 and continuing through June
1231, 2021, the obligation to make payments on or before the 7th,
1315th, 22nd and last day of the month as provided in subsection
14(j) shall be suspended, and the taxpayer may choose instead to
15make payments on or before the 20th day of each calendar month
16as provided in subsection (a).
17    (l) If any payment provided for in this Section exceeds the
18taxpayer's liabilities under this Act, the Use Tax Act, the
19Service Occupation Tax Act and the Service Use Tax Act, as
20shown on an original monthly return, the Department shall, if
21requested by the taxpayer, issue to the taxpayer a credit
22memorandum no later than 30 days after the date of payment. The
23credit evidenced by such credit memorandum may be assigned by
24the taxpayer to a similar taxpayer under this Act, the Use Tax
25Act, the Service Occupation Tax Act or the Service Use Tax Act,
26in accordance with reasonable rules and regulations to be

 

 

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1prescribed by the Department. If no such request is made, the
2taxpayer may credit such excess payment against tax liability
3subsequently to be remitted to the Department under this Act,
4the Use Tax Act, the Service Occupation Tax Act or the Service
5Use Tax Act, in accordance with reasonable rules and
6regulations prescribed by the Department. If the Department
7subsequently determined that all or any part of the credit
8taken was not actually due to the taxpayer, the taxpayer's 2.1%
9and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
10of the difference between the credit taken and that actually
11due, and that taxpayer shall be liable for penalties and
12interest on such difference.
13    If a retailer of motor fuel is entitled to a credit under
14Section 2d of this Act which exceeds the taxpayer's liability
15to the Department under this Act for the month which the
16taxpayer is filing a return, the Department shall issue the
17taxpayer a credit memorandum for the excess.
18    (m) Beginning January 1, 1990, each month the Department
19shall pay into the Local Government Tax Fund, a special fund in
20the State treasury which is hereby created, the net revenue
21realized for the preceding month from the 1% tax imposed under
22this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund, a special
25fund in the State treasury which is hereby created, 4% of the
26net revenue realized for the preceding month from the 6.25%

 

 

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1general rate other than aviation fuel sold on or after December
21, 2019. This exception for aviation fuel only applies for so
3long as the revenue use requirements of 49 U.S.C. 47107(b) and
449 U.S.C. 47133 are binding on the State.
5    Beginning August 1, 2000, each month the Department shall
6pay into the County and Mass Transit District Fund 20% of the
7net revenue realized for the preceding month from the 1.25%
8rate on the selling price of motor fuel and gasohol. Beginning
9September 1, 2010, each month the Department shall pay into the
10County and Mass Transit District Fund 20% of the net revenue
11realized for the preceding month from the 1.25% rate on the
12selling price of sales tax holiday items.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the net revenue
15realized for the preceding month from the 6.25% general rate on
16the selling price of tangible personal property other than
17aviation fuel sold on or after December 1, 2019. This exception
18for aviation fuel only applies for so long as the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20binding on the State.
21    For aviation fuel sold on or after December 1, 2019, each
22month the Department shall pay into the State Aviation Program
23Fund 20% of the net revenue realized for the preceding month
24from the 6.25% general rate on the selling price of aviation
25fuel, less an amount estimated by the Department to be required
26for refunds of the 20% portion of the tax on aviation fuel

 

 

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1under this Act, which amount shall be deposited into the
2Aviation Fuel Sales Tax Refund Fund. The Department shall only
3pay moneys into the State Aviation Program Fund and the
4Aviation Fuel Sales Tax Refund Fund under this Act for so long
5as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the Local Government Tax Fund 80% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of motor fuel and gasohol. Beginning September 1,
112010, each month the Department shall pay into the Local
12Government Tax Fund 80% of the net revenue realized for the
13preceding month from the 1.25% rate on the selling price of
14sales tax holiday items.
15    Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22    Beginning July 1, 2011, each month the Department shall pay
23into the Clean Air Act Permit Fund 80% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of sorbents used in Illinois in the process
26of sorbent injection as used to comply with the Environmental

 

 

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

 

 

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1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to this Act,
6Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
7Act, and Section 9 of the Service Occupation Tax Act, such Acts
8being hereinafter called the "Tax Acts" and such aggregate of
92.2% or 3.8%, as the case may be, of moneys being hereinafter
10called the "Tax Act Amount", and (2) the amount transferred to
11the Build Illinois Fund from the State and Local Sales Tax
12Reform Fund shall be less than the Annual Specified Amount (as
13hereinafter defined), an amount equal to the difference shall
14be immediately paid into the Build Illinois Fund from other
15moneys received by the Department pursuant to the Tax Acts; the
16"Annual Specified Amount" means the amounts specified below for
17fiscal years 1986 through 1993:
18Fiscal YearAnnual Specified Amount
191986$54,800,000
201987$76,650,000
211988$80,480,000
221989$88,510,000
231990$115,330,000
241991$145,470,000
251992$182,730,000
261993$206,520,000;

 

 

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1and means the Certified Annual Debt Service Requirement (as
2defined in Section 13 of the Build Illinois Bond Act) or the
3Tax Act Amount, whichever is greater, for fiscal year 1994 and
4each fiscal year thereafter; and further provided, that if on
5the last business day of any month the sum of (1) the Tax Act
6Amount required to be deposited into the Build Illinois Bond
7Account in the Build Illinois Fund during such month and (2)
8the amount transferred to the Build Illinois Fund from the
9State and Local Sales Tax Reform Fund shall have been less than
101/12 of the Annual Specified Amount, 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 in no event shall the
14payments required under the preceding proviso result in
15aggregate payments into the Build Illinois Fund pursuant to
16this clause (b) for any fiscal year in excess of the greater of
17(i) the Tax Act Amount or (ii) the Annual Specified Amount for
18such fiscal year. The amounts payable into the Build Illinois
19Fund under clause (b) of the first sentence in this paragraph
20shall be payable only until such time as the aggregate amount
21on deposit under each trust indenture securing Bonds issued and
22outstanding pursuant to the Build Illinois Bond Act is
23sufficient, taking into account any future investment income,
24to fully provide, in accordance with such indenture, for the
25defeasance of or the payment of the principal of, premium, if
26any, and interest on the Bonds secured by such indenture and on

 

 

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1any Bonds expected to be issued thereafter and all fees and
2costs payable with respect thereto, all as certified by the
3Director of the Bureau of the Budget (now Governor's Office of
4Management and Budget). If on the last business day of any
5month in which Bonds are outstanding pursuant to the Build
6Illinois Bond Act, the aggregate of moneys deposited in the
7Build Illinois Bond Account in the Build Illinois Fund in such
8month shall be less than the amount required to be transferred
9in such month from the Build Illinois Bond Account to the Build
10Illinois Bond Retirement and Interest Fund pursuant to Section
1113 of the Build Illinois Bond Act, an amount equal to such
12deficiency shall be immediately paid from other moneys received
13by the Department pursuant to the Tax Acts to the Build
14Illinois Fund; provided, however, that any amounts paid to the
15Build Illinois Fund in any fiscal year pursuant to this
16sentence shall be deemed to constitute payments pursuant to
17clause (b) of the first sentence of this paragraph and shall
18reduce the amount otherwise payable for such fiscal year
19pursuant to that clause (b). The moneys received by the
20Department pursuant to this Act and required to be deposited
21into the Build Illinois Fund are subject to the pledge, claim
22and charge set forth in Section 12 of the Build Illinois Bond
23Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

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1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
 
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000

 

 

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12008126,000,000
22009132,000,000
32010139,000,000
42011146,000,000
52012153,000,000
62013161,000,000
72014170,000,000
82015179,000,000
92016189,000,000
102017199,000,000
112018210,000,000
122019221,000,000
132020233,000,000
142021300,000,000
152022300,000,000
162023300,000,000
172024 300,000,000
182025 300,000,000
192026 300,000,000
202027 375,000,000
212028 375,000,000
222029 375,000,000
232030 375,000,000
242031 375,000,000
252032 375,000,000
262033375,000,000

 

 

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12034375,000,000
22035375,000,000
32036450,000,000
4and
5each fiscal year
6thereafter that bonds
7are outstanding under
8Section 13.2 of the
9Metropolitan Pier and
10Exposition Authority Act,
11but not after fiscal year 2060.
12    Beginning July 20, 1993 and in each month of each fiscal
13year thereafter, one-eighth of the amount requested in the
14certificate of the Chairman of the Metropolitan Pier and
15Exposition Authority for that fiscal year, less the amount
16deposited into the McCormick Place Expansion Project Fund by
17the State Treasurer in the respective month under subsection
18(g) of Section 13 of the Metropolitan Pier and Exposition
19Authority Act, plus cumulative deficiencies in the deposits
20required under this Section for previous months and years,
21shall be deposited into the McCormick Place Expansion Project
22Fund, until the full amount requested for the fiscal year, but
23not in excess of the amount specified above as "Total Deposit",
24has been deposited.
25    Subject to payment of amounts into the Capital Projects
26Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

 

 

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1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, for aviation fuel sold on or after December 1, 2019,
4the Department shall each month deposit into the Aviation Fuel
5Sales Tax Refund Fund an amount estimated by the Department to
6be required for refunds of the 80% portion of the tax on
7aviation fuel under this Act. The Department shall only deposit
8moneys into the Aviation Fuel Sales Tax Refund Fund under this
9paragraph for so long as the revenue use requirements of 49
10U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
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 July 1, 1993 and ending on September 30,
152013, the Department shall each month pay into the Illinois Tax
16Increment Fund 0.27% of 80% of the net revenue realized for the
17preceding month from the 6.25% general rate on the selling
18price of tangible personal property.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning with the receipt of the first report of
23taxes paid by an eligible business and continuing for a 25-year
24period, the Department shall each month pay into the Energy
25Infrastructure Fund 80% of the net revenue realized from the
266.25% general rate on the selling price of Illinois-mined coal

 

 

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

 

 

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1Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
2Compliance and Administration Fund as provided in this Section,
3beginning on July 1, 2018 the Department shall pay each month
4into the Downstate Public Transportation Fund the moneys
5required to be so paid under Section 2-3 of the Downstate
6Public Transportation Act.
7    Subject to successful execution and delivery of a
8public-private agreement between the public agency and private
9entity and completion of the civic build, beginning on July 1,
102023, of the remainder of the moneys received by the Department
11under the Use Tax Act, the Service Use Tax Act, the Service
12Occupation Tax Act, and this Act, the Department shall deposit
13the following specified deposits in the aggregate from
14collections under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, and the Retailers' Occupation Tax
16Act, as required under Section 8.25g of the State Finance Act
17for distribution consistent with the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19The moneys received by the Department pursuant to this Act and
20required to be deposited into the Civic and Transit
21Infrastructure Fund are subject to the pledge, claim and charge
22set forth in Section 25-55 of the Public-Private Partnership
23for Civic and Transit Infrastructure Project Act. As used in
24this paragraph, "civic build", "private entity",
25"public-private agreement", and "public agency" have the
26meanings provided in Section 25-10 of the Public-Private

 

 

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1Partnership for Civic and Transit Infrastructure Project Act.
2        Fiscal Year.............................Total Deposit
3        2024.....................................$200,000,000
4        2025....................................$206,000,000
5        2026....................................$212,200,000
6        2027....................................$218,500,000
7        2028....................................$225,100,000
8        2029....................................$288,700,000
9        2030....................................$298,900,000
10        2031....................................$309,300,000
11        2032....................................$320,100,000
12        2033....................................$331,200,000
13        2034....................................$341,200,000
14        2035....................................$351,400,000
15        2036....................................$361,900,000
16        2037....................................$372,800,000
17        2038....................................$384,000,000
18        2039....................................$395,500,000
19        2040....................................$407,400,000
20        2041....................................$419,600,000
21        2042....................................$432,200,000
22        2043....................................$445,100,000
23    Beginning July 1, 2021 and until July 1, 2022, subject to
24the payment of amounts into the County and Mass Transit
25District Fund, the Local Government Tax Fund, the Build
26Illinois Fund, the McCormick Place Expansion Project Fund, the

 

 

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1Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2and the Tax Compliance and Administration Fund as provided in
3this Section, the Department shall pay each month into the Road
4Fund the amount estimated to represent 16% of the net revenue
5realized from the taxes imposed on motor fuel and gasohol.
6Beginning July 1, 2022 and until July 1, 2023, subject to the
7payment of amounts into the County and Mass Transit District
8Fund, the Local Government Tax Fund, the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, the Energy Infrastructure Fund, and the Tax
11Compliance and Administration Fund as provided in this Section,
12the Department shall pay each month into the Road Fund the
13amount estimated to represent 32% of the net revenue realized
14from the taxes imposed on motor fuel and gasohol. Beginning
15July 1, 2023 and until July 1, 2024, subject to the payment of
16amounts into the County and Mass Transit District Fund, the
17Local Government Tax Fund, the Build Illinois Fund, the
18McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, the Energy Infrastructure Fund, and the Tax
20Compliance and Administration Fund as provided in this Section,
21the Department shall pay each month into the Road Fund the
22amount estimated to represent 48% of the net revenue realized
23from the taxes imposed on motor fuel and gasohol. Beginning
24July 1, 2024 and until July 1, 2025, subject to the payment of
25amounts into the County and Mass Transit District Fund, the
26Local Government Tax Fund, the Build Illinois Fund, the

 

 

10100HB3393sam001- 91 -LRB101 10436 HLH 74866 a

1McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4the Department shall pay each month into the Road Fund the
5amount estimated to represent 64% of the net revenue realized
6from the taxes imposed on motor fuel and gasohol. Beginning on
7July 1, 2025, subject to the payment of amounts into the County
8and Mass Transit District Fund, the Local Government Tax Fund,
9the Build Illinois Fund, the McCormick Place Expansion Project
10Fund, the Illinois Tax Increment Fund, the Energy
11Infrastructure Fund, and the Tax Compliance and Administration
12Fund as provided in this Section, the Department shall pay each
13month into the Road Fund the amount estimated to represent 80%
14of the net revenue realized from the taxes imposed on motor
15fuel and gasohol. As used in this paragraph "motor fuel" has
16the meaning given to that term in Section 1.1 of the Motor Fuel
17Tax Act, and "gasohol" has the meaning given to that term in
18Section 3-40 of the Use Tax Act.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% thereof shall be paid into the State
21Treasury and 25% shall be reserved in a special account and
22used only for the transfer to the Common School Fund as part of
23the monthly transfer from the General Revenue Fund in
24accordance with Section 8a of the State Finance Act.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

10100HB3393sam001- 92 -LRB101 10436 HLH 74866 a

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the retailer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the retailer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The retailer's annual return to the
12Department shall also disclose the cost of goods sold by the
13retailer during the year covered by such return, opening and
14closing inventories of such goods for such year, costs of goods
15used from stock or taken from stock and given away by the
16retailer during such year, payroll information of the
17retailer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such retailer as provided for in
21this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be liable
26    for a penalty equal to 1/6 of 1% of the tax due from such

 

 

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1    taxpayer under this Act during the period to be covered by
2    the annual return for each month or fraction of a month
3    until such return is filed as required, the penalty to be
4    assessed and collected in the same manner as any other
5    penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The provisions of this Section concerning the filing of an
18annual information return do not apply to a retailer who is not
19required to file an income tax return with the United States
20Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

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1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to such
11sales, if the retailers who are affected do not make written
12objection to the Department to this arrangement.
13    Any person who promotes, organizes, provides retail
14selling space for concessionaires or other types of sellers at
15the Illinois State Fair, DuQuoin State Fair, county fairs,
16local fairs, art shows, flea markets and similar exhibitions or
17events, including any transient merchant as defined by Section
182 of the Transient Merchant Act of 1987, is required to file a
19report with the Department providing the name of the merchant's
20business, the name of the person or persons engaged in
21merchant's business, the permanent address and Illinois
22Retailers Occupation Tax Registration Number of the merchant,
23the dates and location of the event and other reasonable
24information that the Department may require. The report must be
25filed not later than the 20th day of the month next following
26the month during which the event with retail sales was held.

 

 

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1Any person who fails to file a report required by this Section
2commits a business offense and is subject to a fine not to
3exceed $250.
4    Any person engaged in the business of selling tangible
5personal property at retail as a concessionaire or other type
6of seller at the Illinois State Fair, county fairs, art shows,
7flea markets and similar exhibitions or events, or any
8transient merchants, as defined by Section 2 of the Transient
9Merchant Act of 1987, may be required to make a daily report of
10the amount of such sales to the Department and to make a daily
11payment of the full amount of tax due. The Department shall
12impose this requirement when it finds that there is a
13significant risk of loss of revenue to the State at such an
14exhibition or event. Such a finding shall be based on evidence
15that a substantial number of concessionaires or other sellers
16who are not residents of Illinois will be engaging in the
17business of selling tangible personal property at retail at the
18exhibition or event, or other evidence of a significant risk of
19loss of revenue to the State. The Department shall notify
20concessionaires and other sellers affected by the imposition of
21this requirement. In the absence of notification by the
22Department, the concessionaires and other sellers shall file
23their returns as otherwise required in this Section.
24(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
25100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2615, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section

 

 

10100HB3393sam001- 96 -LRB101 10436 HLH 74866 a

125-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
26-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
3
Article 99.

 
4    Section 99-99. Effective date. This Act takes effect upon
5becoming law.".