Sen. Elgie R. Sims, Jr.

Filed: 4/1/2022

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1150

2    AMENDMENT NO. ______. Amend Senate Bill 1150, AS AMENDED,
3by inserting Article 10 in its proper numeric sequence as
4follows:
 
5
"ARTICLE 10. GROCERY TAX EXEMPT

 
6    Section 10-5. The State Finance Act is amended by changing
7Sections 6z-17 and 6z-18 and by adding Sections 5.970 and
86z-130 as follows:
 
9    (30 ILCS 105/5.970 new)
10    Sec. 5.970. The Grocery Tax Replacement Fund. This Section
11is repealed January 1, 2024.
 
12    (30 ILCS 105/6z-17)  (from Ch. 127, par. 142z-17)
13    Sec. 6z-17. State and Local Sales Tax Reform Fund.
14    (a) After deducting the amount transferred to the Tax

 

 

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1Compliance and Administration Fund under subsection (b), of
2the money paid into the State and Local Sales Tax Reform Fund:
3(i) subject to appropriation to the Department of Revenue,
4Municipalities having 1,000,000 or more inhabitants shall
5receive 20% and may expend such amount to fund and establish a
6program for developing and coordinating public and private
7resources targeted to meet the affordable housing needs of
8low-income and very low-income households within such
9municipality, (ii) 10% shall be transferred into the Regional
10Transportation Authority Occupation and Use Tax Replacement
11Fund, a special fund in the State treasury which is hereby
12created, (iii) until July 1, 2013, subject to appropriation to
13the Department of Transportation, the Madison County Mass
14Transit District shall receive .6%, and beginning on July 1,
152013, subject to appropriation to the Department of Revenue,
160.6% shall be distributed each month out of the Fund to the
17Madison County Mass Transit District, (iv) the following
18amounts, plus any cumulative deficiency in such transfers for
19prior months, shall be transferred monthly into the Build
20Illinois Fund and credited to the Build Illinois Bond Account
21therein:
22Fiscal YearAmount
231990$2,700,000
2419911,850,000
2519922,750,000
2619932,950,000

 

 

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1    From Fiscal Year 1994 through Fiscal Year 2025 the
2transfer shall total $3,150,000 monthly, plus any cumulative
3deficiency in such transfers for prior months, and (v) the
4remainder of the money paid into the State and Local Sales Tax
5Reform Fund shall be transferred into the Local Government
6Distributive Fund and, except for municipalities with
71,000,000 or more inhabitants which shall receive no portion
8of such remainder, shall be distributed, subject to
9appropriation, in the manner provided by Section 2 of "An Act
10in relation to State revenue sharing with local government
11entities", approved July 31, 1969, as now or hereafter
12amended. Municipalities with more than 50,000 inhabitants
13according to the 1980 U.S. Census and located within the Metro
14East Mass Transit District receiving funds pursuant to
15provision (v) of this paragraph may expend such amounts to
16fund and establish a program for developing and coordinating
17public and private resources targeted to meet the affordable
18housing needs of low-income and very low-income households
19within such municipality.
20    Moneys transferred from the Grocery Tax Replacement Fund
21to the State and Local Sales Tax Reform Fund under Section
226z-130 shall be treated under this Section in the same manner
23as if they had been remitted with the return on which they were
24reported.
25    (b) Beginning on the first day of the first calendar month
26to occur on or after the effective date of this amendatory Act

 

 

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1of the 98th General Assembly, each month the Department of
2Revenue shall certify to the State Comptroller and the State
3Treasurer, and the State Comptroller shall order transferred
4and the State Treasurer shall transfer from the State and
5Local Sales Tax Reform Fund to the Tax Compliance and
6Administration Fund, an amount equal to 1/12 of 5% of 20% of
7the cash receipts collected during the preceding fiscal year
8by the Audit Bureau of the Department of Revenue under the Use
9Tax Act, the Service Use Tax Act, the Service Occupation Tax
10Act, the Retailers' Occupation Tax Act, and associated local
11occupation and use taxes administered by the Department. The
12amount distributed under subsection (a) each month shall first
13be reduced by the amount transferred to the Tax Compliance and
14Administration Fund under this subsection (b). Moneys
15transferred to the Tax Compliance and Administration Fund
16under this subsection (b) shall be used, subject to
17appropriation, to fund additional auditors and compliance
18personnel at the Department of Revenue.
19(Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
 
20    (30 ILCS 105/6z-18)  (from Ch. 127, par. 142z-18)
21    Sec. 6z-18. Local Government Tax Fund. A portion of the
22money paid into the Local Government Tax Fund from sales of
23tangible personal property taxed at the 1% rate under the
24Retailers' Occupation Tax Act and the Service Occupation Tax
25Act, which occurred in municipalities, shall be distributed to

 

 

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1each municipality based upon the sales which occurred in that
2municipality. The remainder shall be distributed to each
3county based upon the sales which occurred in the
4unincorporated area of that county.
5    Moneys transferred from the Grocery Tax Replacement Fund
6to the Local Government Tax Fund under Section 6z-130 shall be
7treated under this Section in the same manner as if they had
8been remitted with the return on which they were reported.
9    A portion of the money paid into the Local Government Tax
10Fund from the 6.25% general use tax rate on the selling price
11of tangible personal property which is purchased outside
12Illinois at retail from a retailer and which is titled or
13registered by any agency of this State's government shall be
14distributed to municipalities as provided in this paragraph.
15Each municipality shall receive the amount attributable to
16sales for which Illinois addresses for titling or registration
17purposes are given as being in such municipality. The
18remainder of the money paid into the Local Government Tax Fund
19from such sales shall be distributed to counties. Each county
20shall receive the amount attributable to sales for which
21Illinois addresses for titling or registration purposes are
22given as being located in the unincorporated area of such
23county.
24    A portion of the money paid into the Local Government Tax
25Fund from the 6.25% general rate (and, beginning July 1, 2000
26and through December 31, 2000, the 1.25% rate on motor fuel and

 

 

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1gasohol, and beginning on August 6, 2010 through August 15,
22010, the 1.25% rate on sales tax holiday items) on sales
3subject to taxation under the Retailers' Occupation Tax Act
4and the Service Occupation Tax Act, which occurred in
5municipalities, shall be distributed to each municipality,
6based upon the sales which occurred in that municipality. The
7remainder shall be distributed to each county, based upon the
8sales which occurred in the unincorporated area of such
9county.
10    For the purpose of determining allocation to the local
11government unit, a retail sale by a producer of coal or other
12mineral mined in Illinois is a sale at retail at the place
13where the coal or other mineral mined in Illinois is extracted
14from the earth. This paragraph does not apply to coal or other
15mineral when it is delivered or shipped by the seller to the
16purchaser at a point outside Illinois so that the sale is
17exempt under the United States Constitution as a sale in
18interstate or foreign commerce.
19    Whenever the Department determines that a refund of money
20paid into the Local Government Tax Fund should be made to a
21claimant instead of issuing a credit memorandum, the
22Department shall notify the State Comptroller, who shall cause
23the order to be drawn for the amount specified, and to the
24person named, in such notification from the Department. Such
25refund shall be paid by the State Treasurer out of the Local
26Government Tax Fund.

 

 

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1    As soon as possible after the first day of each month,
2beginning January 1, 2011, upon certification of the
3Department of Revenue, the Comptroller shall order
4transferred, and the Treasurer shall transfer, to the STAR
5Bonds Revenue Fund the local sales tax increment, as defined
6in the Innovation Development and Economy Act, collected
7during the second preceding calendar month for sales within a
8STAR bond district and deposited into the Local Government Tax
9Fund, less 3% of that amount, which shall be transferred into
10the Tax Compliance and Administration Fund and shall be used
11by the Department, subject to appropriation, to cover the
12costs of the Department in administering the Innovation
13Development and Economy Act.
14    After the monthly transfer to the STAR Bonds Revenue Fund,
15on or before the 25th day of each calendar month, the
16Department shall prepare and certify to the Comptroller the
17disbursement of stated sums of money to named municipalities
18and counties, the municipalities and counties to be those
19entitled to distribution of taxes or penalties paid to the
20Department during the second preceding calendar month. The
21amount to be paid to each municipality or county shall be the
22amount (not including credit memoranda) collected during the
23second preceding calendar month by the Department and paid
24into the Local Government Tax Fund, plus an amount the
25Department determines is necessary to offset any amounts which
26were erroneously paid to a different taxing body, and not

 

 

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1including an amount equal to the amount of refunds made during
2the second preceding calendar month by the Department, and not
3including any amount which the Department determines is
4necessary to offset any amounts which are payable to a
5different taxing body but were erroneously paid to the
6municipality or county, and not including any amounts that are
7transferred to the STAR Bonds Revenue Fund. Within 10 days
8after receipt, by the Comptroller, of the disbursement
9certification to the municipalities and counties, provided for
10in this Section to be given to the Comptroller by the
11Department, the Comptroller shall cause the orders to be drawn
12for the respective amounts in accordance with the directions
13contained in such certification.
14    When certifying the amount of monthly disbursement to a
15municipality or county under this Section, the Department
16shall increase or decrease that amount by an amount necessary
17to offset any misallocation of previous disbursements. The
18offset amount shall be the amount erroneously disbursed within
19the 6 months preceding the time a misallocation is discovered.
20    The provisions directing the distributions from the
21special fund in the State Treasury provided for in this
22Section shall constitute an irrevocable and continuing
23appropriation of all amounts as provided herein. The State
24Treasurer and State Comptroller are hereby authorized to make
25distributions as provided in this Section.
26    In construing any development, redevelopment, annexation,

 

 

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1preannexation or other lawful agreement in effect prior to
2September 1, 1990, which describes or refers to receipts from
3a county or municipal retailers' occupation tax, use tax or
4service occupation tax which now cannot be imposed, such
5description or reference shall be deemed to include the
6replacement revenue for such abolished taxes, distributed from
7the Local Government Tax Fund.
8    As soon as possible after the effective date of this
9amendatory Act of the 98th General Assembly, the State
10Comptroller shall order and the State Treasurer shall transfer
11$6,600,000 from the Local Government Tax Fund to the Illinois
12State Medical Disciplinary Fund.
13(Source: P.A. 100-1171, eff. 1-4-19.)
 
14    (30 ILCS 105/6z-130 new)
15    Sec. 6z-130. Grocery Tax Replacement Fund.
16    (a) The Grocery Tax Replacement Fund is hereby created as
17a special fund in the State Treasury.
18    (b) On the effective date of this amendatory Act of the
19102nd General Assembly, or as soon thereafter as practical,
20but no later than June 30, 2022, the State Comptroller shall
21direct and the State Treasurer shall transfer the sum of
22$200,000,000 from the General Revenue Fund to the Grocery Tax
23Replacement Fund.
24    (c) In addition to any other transfers that may be
25provided for by law, beginning on July 1, 2022 and until June

 

 

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130, 2023, at the direction of the Department of Revenue, the
2State Comptroller shall direct and the State Treasurer shall
3transfer from the Grocery Tax Replacement Fund to the State
4and Local Sales Tax Reform Fund any amounts needed to equal the
5net revenue that, but for the reduction of the rate to 0% in
6the Use Tax Act and Service Use Tax Act under this amendatory
7Act of the 102nd General Assembly, would have been deposited
8into the State and Local Sales Tax Reform Fund if the items
9that are subject to the rate reduction had been taxed at the 1%
10rate during the period of the reduction.
11    (d) In addition to any other transfers that may be
12provided for by law, beginning on July 1, 2022 and until June
1330, 2023, at the direction of the Department of Revenue, the
14State Comptroller shall direct and the State Treasurer shall
15transfer from the Grocery Tax Replacement Fund to the Local
16Government Tax Fund any amounts needed to equal the net
17revenue that, but for the reduction of the rate to 0% in the
18Service Occupation Tax Act and the Retailers' Occupation Tax
19Act under this amendatory Act of the 102nd General Assembly,
20would have been deposited into the Local Government Tax Fund
21if the items that are subject to the rate reduction had been
22taxed at the 1% rate during the period of the reduction.
23    (e) The State Comptroller shall direct and the State
24Treasurer shall transfer the remaining balance in the Grocery
25Tax Replacement Fund to the General Revenue Fund on June 30,
262023, or as soon thereafter as practical. Upon completion of

 

 

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1the transfer, the Grocery Tax Replacement Fund is dissolved.
2    (f) This Section is repealed on January 1, 2024.
 
3    Section 10-10. The Use Tax Act is amended by changing
4Sections 3-10 and 9 as follows:
 
5    (35 ILCS 105/3-10)
6    Sec. 3-10. Rate of tax. Unless otherwise provided in this
7Section, the tax imposed by this Act is at the rate of 6.25% of
8either the selling price or the fair market value, if any, of
9the tangible personal property. In all cases where property
10functionally used or consumed is the same as the property that
11was purchased at retail, then the tax is imposed on the selling
12price of the property. In all cases where property
13functionally used or consumed is a by-product or waste product
14that has been refined, manufactured, or produced from property
15purchased at retail, then the tax is imposed on the lower of
16the fair market value, if any, of the specific property so used
17in this State or on the selling price of the property purchased
18at retail. For purposes of this Section "fair market value"
19means the price at which property would change hands between a
20willing buyer and a willing seller, neither being under any
21compulsion to buy or sell and both having reasonable knowledge
22of the relevant facts. The fair market value shall be
23established by Illinois sales by the taxpayer of the same
24property as that functionally used or consumed, or if there

 

 

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1are no such sales by the taxpayer, then comparable sales or
2purchases of property of like kind and character in Illinois.
3    Beginning on July 1, 2000 and through December 31, 2000,
4with respect to motor fuel, as defined in Section 1.1 of the
5Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
6the Use Tax Act, the tax is imposed at the rate of 1.25%.
7    Beginning on August 6, 2010 through August 15, 2010, with
8respect to sales tax holiday items as defined in Section 3-6 of
9this Act, the tax is imposed at the rate of 1.25%.
10    With respect to gasohol, the tax imposed by this Act
11applies to (i) 70% of the proceeds of sales made on or after
12January 1, 1990, and before July 1, 2003, (ii) 80% of the
13proceeds of sales made on or after July 1, 2003 and on or
14before July 1, 2017, and (iii) 100% of the proceeds of sales
15made thereafter. If, at any time, however, the tax under this
16Act on sales of gasohol is imposed at the rate of 1.25%, then
17the tax imposed by this Act applies to 100% of the proceeds of
18sales of gasohol made during that time.
19    With respect to majority blended ethanol fuel, the tax
20imposed by this Act does not apply to the proceeds of sales
21made on or after July 1, 2003 and on or before December 31,
222023 but applies to 100% of the proceeds of sales made
23thereafter.
24    With respect to biodiesel blends with no less than 1% and
25no more than 10% biodiesel, the tax imposed by this Act applies
26to (i) 80% of the proceeds of sales made on or after July 1,

 

 

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12003 and on or before December 31, 2018 and (ii) 100% of the
2proceeds of sales made thereafter. If, at any time, however,
3the tax under this Act on sales of biodiesel blends with no
4less than 1% and no more than 10% biodiesel is imposed at the
5rate of 1.25%, then the tax imposed by this Act applies to 100%
6of the proceeds of sales of biodiesel blends with no less than
71% and no more than 10% biodiesel made during that time.
8    With respect to 100% biodiesel and biodiesel blends with
9more than 10% but no more than 99% biodiesel, the tax imposed
10by this Act does not apply to the proceeds of sales made on or
11after July 1, 2003 and on or before December 31, 2023 but
12applies to 100% of the proceeds of sales made thereafter.
13    Until July 1, 2022 and beginning again January 1, 2023,
14with With respect to food for human consumption that is to be
15consumed off the premises where it is sold (other than
16alcoholic beverages, food consisting of or infused with adult
17use cannabis, soft drinks, and food that has been prepared for
18immediate consumption) the tax is imposed at the rate of 1%.
19Beginning July 1, 2022 and until January 1, 2023, with respect
20to food for human consumption that is to be consumed off the
21premises where it is sold (other than alcoholic beverages,
22food consisting of or infused with adult use cannabis, soft
23drinks, and food that has been prepared for immediate
24consumption), the tax is imposed at the rate of 0%.
25    With respect to and prescription and nonprescription
26medicines, drugs, medical appliances, products classified as

 

 

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

 

 

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

 

 

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1lotions and screens, unless those products are available by
2prescription only, regardless of whether the products meet the
3definition of "over-the-counter-drugs". For the purposes of
4this paragraph, "over-the-counter-drug" means a drug for human
5use that contains a label that identifies the product as a drug
6as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
7label includes:
8        (A) A "Drug Facts" panel; or
9        (B) A statement of the "active ingredient(s)" with a
10    list of those ingredients contained in the compound,
11    substance or preparation.
12    Beginning on the effective date of this amendatory Act of
13the 98th General Assembly, "prescription and nonprescription
14medicines and drugs" includes medical cannabis purchased from
15a registered dispensing organization under the Compassionate
16Use of Medical Cannabis Program Act.
17    As used in this Section, "adult use cannabis" means
18cannabis subject to tax under the Cannabis Cultivation
19Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
20and does not include cannabis subject to tax under the
21Compassionate Use of Medical Cannabis Program Act.
22    If the property that is purchased at retail from a
23retailer is acquired outside Illinois and used outside
24Illinois before being brought to Illinois for use here and is
25taxable under this Act, the "selling price" on which the tax is
26computed shall be reduced by an amount that represents a

 

 

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1reasonable allowance for depreciation for the period of prior
2out-of-state use.
3(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
4102-4, eff. 4-27-21.)
 
5    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
6    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
7and trailers that are required to be registered with an agency
8of this State, each retailer required or authorized to collect
9the tax imposed by this Act shall pay to the Department the
10amount of such tax (except as otherwise provided) at the time
11when he is required to file his return for the period during
12which such tax was collected, less a discount of 2.1% prior to
13January 1, 1990, and 1.75% on and after January 1, 1990, or $5
14per calendar year, whichever is greater, which is allowed to
15reimburse the retailer for expenses incurred in collecting the
16tax, keeping records, preparing and filing returns, remitting
17the tax and supplying data to the Department on request. The
18discount under this Section is not allowed for the 1.25%
19portion of taxes paid on aviation fuel that is subject to the
20revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2147133. When determining the discount allowed under this
22Section retailers shall include the amount of tax that would
23have been due at the 1% rate but for the 0% rate imposed under
24this amendatory Act of the 102nd General Assembly. In the case
25of retailers who report and pay the tax on a transaction by

 

 

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

 

 

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1be filed on forms prescribed by the Department and shall
2furnish such information as the Department may reasonably
3require. Such return shall include the gross receipts on food
4for human consumption that is to be consumed off the premises
5where it is sold (other than alcoholic beverages, food
6consisting of or infused with adult use cannabis, soft drinks,
7and food that has been prepared for immediate consumption)
8which were received during the preceding calendar month,
9quarter, or year, as appropriate, and upon which tax would
10have been due but for the 0% rate imposed under this amendatory
11Act of the 102nd General Assembly. Such return shall also
12include the amount of tax that would have been due on food for
13human consumption that is to be consumed off the premises
14where it is sold (other than alcoholic beverages, food
15consisting of or infused with adult use cannabis, soft drinks,
16and food that has been prepared for immediate consumption) but
17for the 0% rate imposed under this amendatory Act of the 102nd
18General Assembly.
19    On and after January 1, 2018, except for returns for motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State, with respect to
22retailers whose annual gross receipts average $20,000 or more,
23all returns required to be filed pursuant to this Act shall be
24filed electronically. Retailers who demonstrate that they do
25not have access to the Internet or demonstrate hardship in
26filing electronically may petition the Department to waive the

 

 

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

 

 

10200SB1150sam002- 21 -LRB102 04951 HLH 38504 a

1reporting and paying tax on aviation fuel as otherwise
2required by this Section, report and pay such tax on a separate
3aviation fuel tax return. The requirements related to the
4return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, retailers collecting tax on aviation fuel shall file
7all aviation fuel tax returns and shall make all aviation fuel
8tax payments by electronic means in the manner and form
9required by the Department. For purposes of this Section,
10"aviation fuel" means jet fuel and aviation gasoline.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Notwithstanding any other provision of this Act to the
16contrary, retailers subject to tax on cannabis shall file all
17cannabis tax returns and shall make all cannabis tax payments
18by electronic means in the manner and form required by the
19Department.
20    Beginning October 1, 1993, a taxpayer who has an average
21monthly tax liability of $150,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1994, a taxpayer who has
24an average monthly tax liability of $100,000 or more shall
25make all payments required by rules of the Department by
26electronic funds transfer. Beginning October 1, 1995, a

 

 

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1taxpayer who has an average monthly tax liability of $50,000
2or more shall make all payments required by rules of the
3Department by electronic funds transfer. Beginning October 1,
42000, a taxpayer who has an annual tax liability of $200,000 or
5more shall make all payments required by rules of the
6Department by electronic funds transfer. The term "annual tax
7liability" shall be the sum of the taxpayer's liabilities
8under this Act, and under all other State and local occupation
9and use tax laws administered by the Department, for the
10immediately preceding calendar year. The term "average monthly
11tax liability" means the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year divided by 12. Beginning
15on October 1, 2002, a taxpayer who has a tax liability in the
16amount set forth in subsection (b) of Section 2505-210 of the
17Department of Revenue Law shall make all payments required by
18rules of the Department by electronic funds transfer.
19    Before August 1 of each year beginning in 1993, the
20Department shall notify all taxpayers required to make
21payments by electronic funds transfer. All taxpayers required
22to make payments by electronic funds transfer shall make those
23payments for a minimum of one year beginning on October 1.
24    Any taxpayer not required to make payments by electronic
25funds transfer may make payments by electronic funds transfer
26with the permission of the Department.

 

 

10200SB1150sam002- 23 -LRB102 04951 HLH 38504 a

1    All taxpayers required to make payment by electronic funds
2transfer and any taxpayers authorized to voluntarily make
3payments by electronic funds transfer shall make those
4payments in the manner authorized by the Department.
5    The Department shall adopt such rules as are necessary to
6effectuate a program of electronic funds transfer and the
7requirements of this Section.
8    Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Retailers'
10Occupation Tax Act, the Service Occupation Tax Act, the
11Service Use Tax Act was $10,000 or more during the preceding 4
12complete calendar quarters, he shall file a return with the
13Department each month by the 20th day of the month next
14following the month during which such tax liability is
15incurred and shall make payments to the Department on or
16before the 7th, 15th, 22nd and last day of the month during
17which such liability is incurred. On and after October 1,
182000, if the taxpayer's average monthly tax liability to the
19Department under this Act, the Retailers' Occupation Tax Act,
20the Service Occupation Tax Act, and the Service Use Tax Act was
21$20,000 or more during the preceding 4 complete calendar
22quarters, he shall file a return with the Department each
23month by the 20th day of the month next following the month
24during which such tax liability is incurred and shall make
25payment to the Department on or before the 7th, 15th, 22nd and
26last day of the month during which such liability is incurred.

 

 

10200SB1150sam002- 24 -LRB102 04951 HLH 38504 a

1If the month during which such tax liability is incurred began
2prior to January 1, 1985, each payment shall be in an amount
3equal to 1/4 of the taxpayer's actual liability for the month
4or an amount set by the Department not to exceed 1/4 of the
5average monthly liability of the taxpayer to the Department
6for the preceding 4 complete calendar quarters (excluding the
7month of highest liability and the month of lowest liability
8in such 4 quarter period). If the month during which such tax
9liability is incurred begins on or after January 1, 1985, and
10prior to January 1, 1987, each payment shall be in an amount
11equal to 22.5% of the taxpayer's actual liability for the
12month or 27.5% of the taxpayer's liability for the same
13calendar month of the preceding year. If the month during
14which such tax liability is incurred begins on or after
15January 1, 1987, and prior to January 1, 1988, each payment
16shall be in an amount equal to 22.5% of the taxpayer's actual
17liability for the month or 26.25% of the taxpayer's liability
18for the same calendar month of the preceding year. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1988, and prior to January 1, 1989, or begins on or
21after January 1, 1996, each payment shall be in an amount equal
22to 22.5% of the taxpayer's actual liability for the month or
2325% of the taxpayer's liability for the same calendar month of
24the preceding year. If the month during which such tax
25liability is incurred begins on or after January 1, 1989, and
26prior to January 1, 1996, each payment shall be in an amount

 

 

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

 

 

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

 

 

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

 

 

10200SB1150sam002- 28 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 29 -LRB102 04951 HLH 38504 a

1    In addition, with respect to motor vehicles, watercraft,
2aircraft, and trailers that are required to be registered with
3an agency of this State, except as otherwise provided in this
4Section, every retailer selling this kind of tangible personal
5property shall file, with the Department, upon a form to be
6prescribed and supplied by the Department, a separate return
7for each such item of tangible personal property which the
8retailer sells, except that if, in the same transaction, (i) a
9retailer of aircraft, watercraft, motor vehicles or trailers
10transfers more than one aircraft, watercraft, motor vehicle or
11trailer to another aircraft, watercraft, motor vehicle or
12trailer retailer for the purpose of resale or (ii) a retailer
13of aircraft, watercraft, motor vehicles, or trailers transfers
14more than one aircraft, watercraft, motor vehicle, or trailer
15to a purchaser for use as a qualifying rolling stock as
16provided in Section 3-55 of this Act, then that seller may
17report the transfer of all the aircraft, watercraft, motor
18vehicles or trailers involved in that transaction to the
19Department on the same uniform invoice-transaction reporting
20return form. For purposes of this Section, "watercraft" means
21a Class 2, Class 3, or Class 4 watercraft as defined in Section
223-2 of the Boat Registration and Safety Act, a personal
23watercraft, or any boat equipped with an inboard motor.
24    In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every person who is engaged in the

 

 

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

 

 

10200SB1150sam002- 31 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 32 -LRB102 04951 HLH 38504 a

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    No retailer's failure or refusal to remit tax under this
26Act precludes a user, who has paid the proper tax to the

 

 

10200SB1150sam002- 33 -LRB102 04951 HLH 38504 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
9of tax 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    Where a retailer collects the tax with respect to the
26selling price of tangible personal property which he sells and

 

 

10200SB1150sam002- 34 -LRB102 04951 HLH 38504 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
5filing his return for the period in which he refunds such tax
6to the purchaser, the retailer may deduct the amount of the tax
7so refunded by him to the purchaser from any other use tax
8which such 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    Any retailer filing a return under this Section shall also
16include (for the purpose of paying tax thereon) the total tax
17covered 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    If experience indicates such action to be practicable, the
24Department 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

 

 

10200SB1150sam002- 35 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 36 -LRB102 04951 HLH 38504 a

1agency of this State's government and (ii) aviation fuel sold
2on or after December 1, 2019. This exception for aviation fuel
3only applies for so long as the revenue use requirements of 49
4U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5    For aviation fuel sold on or after December 1, 2019, each
6month the Department shall pay into the State Aviation Program
7Fund 20% of the net revenue realized for the preceding month
8from the 6.25% general rate on the selling price of aviation
9fuel, less an amount estimated by the Department to be
10required for refunds of the 20% portion of the tax on aviation
11fuel under this Act, which amount shall be deposited into the
12Aviation Fuel Sales Tax Refund Fund. The Department shall only
13pay moneys into the State Aviation Program Fund and the
14Aviation Fuels Sales Tax Refund Fund under this Act for so long
15as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16U.S.C. 47133 are binding on the State.
17    Beginning August 1, 2000, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund 100% of the
19net revenue realized for the preceding month from the 1.25%
20rate on the selling price of motor fuel and gasohol. Beginning
21September 1, 2010, each month the Department shall pay into
22the State and Local Sales Tax Reform Fund 100% of the net
23revenue realized for the preceding month from the 1.25% rate
24on the selling price of sales tax holiday items.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund 16% of the net revenue

 

 

10200SB1150sam002- 37 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 38 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 39 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 40 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 41 -LRB102 04951 HLH 38504 a

1into the Build Illinois Fund are subject to the pledge, claim
2and charge set forth in Section 12 of the Build Illinois Bond
3Act.
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

 

 

10200SB1150sam002- 42 -LRB102 04951 HLH 38504 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

 

 

10200SB1150sam002- 43 -LRB102 04951 HLH 38504 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

 

 

10200SB1150sam002- 44 -LRB102 04951 HLH 38504 a

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has 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
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois
22Tax Increment Fund 0.27% of 80% of the net revenue realized for
23the preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

10200SB1150sam002- 45 -LRB102 04951 HLH 38504 a

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a
425-year period, the Department shall each month pay into the
5Energy Infrastructure Fund 80% of the net revenue realized
6from the 6.25% general rate on the selling price of
7Illinois-mined coal that was sold to an eligible business. For
8purposes of this paragraph, the term "eligible business" means
9a new electric generating facility certified pursuant to
10Section 605-332 of the Department of Commerce and Economic
11Opportunity Law of the Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, and the Energy Infrastructure Fund
15pursuant to the preceding paragraphs or in any amendments to
16this Section hereafter enacted, beginning on the first day of
17the first calendar month to occur on or after August 26, 2014
18(the effective date of Public Act 98-1098), each month, from
19the collections made under Section 9 of the Use Tax Act,
20Section 9 of the Service Use Tax Act, Section 9 of the Service
21Occupation Tax Act, and Section 3 of the Retailers' Occupation
22Tax Act, the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year

 

 

10200SB1150sam002- 46 -LRB102 04951 HLH 38504 a

1by the Audit Bureau of the Department under the Use Tax Act,
2the Service Use Tax Act, the Service Occupation Tax Act, the
3Retailers' Occupation Tax Act, and associated local occupation
4and use taxes administered by the Department.
5    Subject to payments of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, the Energy Infrastructure Fund, and the
8Tax Compliance and Administration Fund as provided in this
9Section, beginning on July 1, 2018 the Department shall pay
10each month into the Downstate Public Transportation Fund the
11moneys required to be so paid under Section 2-3 of the
12Downstate Public Transportation Act.
13    Subject to successful execution and delivery of a
14public-private agreement between the public agency and private
15entity and completion of the civic build, beginning on July 1,
162023, of the remainder of the moneys received by the
17Department under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and this Act, the Department shall
19deposit the following specified deposits in the aggregate from
20collections under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and the Retailers' Occupation Tax
22Act, as required under Section 8.25g of the State Finance Act
23for distribution consistent with the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25The moneys received by the Department pursuant to this Act and
26required to be deposited into the Civic and Transit

 

 

10200SB1150sam002- 47 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 48 -LRB102 04951 HLH 38504 a

1        2042....................................$432,200,000
2        2043....................................$445,100,000
3    Beginning July 1, 2021 and until July 1, 2022, subject to
4the payment of amounts into the State and Local Sales Tax
5Reform Fund, the Build Illinois Fund, the McCormick Place
6Expansion Project Fund, the Illinois Tax Increment Fund, the
7Energy Infrastructure Fund, and the Tax Compliance and
8Administration Fund as provided in this Section, the
9Department shall pay each month into the Road Fund the amount
10estimated to represent 16% of the net revenue realized from
11the taxes imposed on motor fuel and gasohol. Beginning July 1,
122022 and until July 1, 2023, subject to the payment of amounts
13into the State and Local Sales Tax Reform Fund, the Build
14Illinois Fund, the McCormick Place Expansion Project Fund, the
15Illinois Tax Increment Fund, the Energy Infrastructure Fund,
16and the Tax Compliance and Administration Fund as provided in
17this Section, the Department shall pay each month into the
18Road Fund the amount estimated to represent 32% of the net
19revenue realized from the taxes imposed on motor fuel and
20gasohol. Beginning July 1, 2023 and until July 1, 2024,
21subject to the payment of amounts into the State and Local
22Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
23Place Expansion Project Fund, the Illinois Tax Increment Fund,
24the Energy Infrastructure Fund, and the Tax Compliance and
25Administration Fund as provided in this Section, the
26Department shall pay each month into the Road Fund the amount

 

 

10200SB1150sam002- 49 -LRB102 04951 HLH 38504 a

1estimated to represent 48% of the net revenue realized from
2the taxes imposed on motor fuel and gasohol. Beginning July 1,
32024 and until July 1, 2025, subject to the payment of amounts
4into the State and Local Sales Tax Reform Fund, the Build
5Illinois Fund, the McCormick Place Expansion Project Fund, the
6Illinois Tax Increment Fund, the Energy Infrastructure Fund,
7and the Tax Compliance and Administration Fund as provided in
8this Section, the Department shall pay each month into the
9Road Fund the amount estimated to represent 64% of the net
10revenue realized from the taxes imposed on motor fuel and
11gasohol. Beginning on July 1, 2025, subject to the payment of
12amounts into the State and Local Sales Tax Reform Fund, the
13Build Illinois Fund, the McCormick Place Expansion Project
14Fund, the Illinois Tax Increment Fund, the Energy
15Infrastructure Fund, and the Tax Compliance and Administration
16Fund as provided in this Section, the Department shall pay
17each month into the Road Fund the amount estimated to
18represent 80% of the net revenue realized from the taxes
19imposed on motor fuel and gasohol. As used in this paragraph
20"motor fuel" has the meaning given to that term in Section 1.1
21of the Motor Fuel Tax Act, and "gasohol" has the meaning given
22to that term in Section 3-40 of this Act.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the State
25Treasury and 25% shall be reserved in a special account and
26used only for the transfer to the Common School Fund as part of

 

 

10200SB1150sam002- 50 -LRB102 04951 HLH 38504 a

1the monthly transfer from the General Revenue Fund in
2accordance with Section 8a of the State Finance Act.
3    As soon as possible after the first day of each month, upon
4certification of the Department of Revenue, the Comptroller
5shall order transferred and the Treasurer shall transfer from
6the General Revenue Fund to the Motor Fuel Tax Fund an amount
7equal to 1.7% of 80% of the net revenue realized under this Act
8for the second preceding month. Beginning April 1, 2000, this
9transfer is no longer required and shall not be made.
10    Net revenue realized for a month shall be the revenue
11collected by the State pursuant to this Act, less the amount
12paid out during that month as refunds to taxpayers for
13overpayment of liability.
14    For greater simplicity of administration, manufacturers,
15importers and wholesalers whose products are sold at retail in
16Illinois by numerous retailers, and who wish to do so, may
17assume the responsibility for accounting and paying to the
18Department all tax accruing under this Act with respect to
19such sales, if the retailers who are affected do not make
20written objection to the Department to this arrangement.
21(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
22100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2315, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
2425-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
256-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 

 

 

10200SB1150sam002- 51 -LRB102 04951 HLH 38504 a

1    Section 10-15. The Service Use Tax Act is amended by
2changing Sections 3-10 and 9 as follows:
 
3    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
4    Sec. 3-10. Rate of tax. Unless otherwise provided in this
5Section, the tax imposed by this Act is at the rate of 6.25% of
6the selling price of tangible personal property transferred as
7an incident to the sale of service, but, for the purpose of
8computing this tax, in no event shall the selling price be less
9than the cost price of the property to the serviceman.
10    Beginning on July 1, 2000 and through December 31, 2000,
11with respect to motor fuel, as defined in Section 1.1 of the
12Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
13the Use Tax Act, the tax is imposed at the rate of 1.25%.
14    With respect to gasohol, as defined in the Use Tax Act, the
15tax imposed by this Act applies to (i) 70% of the selling price
16of property transferred as an incident to the sale of service
17on or after January 1, 1990, and before July 1, 2003, (ii) 80%
18of the selling price of property transferred as an incident to
19the sale of service on or after July 1, 2003 and on or before
20July 1, 2017, and (iii) 100% of the selling price thereafter.
21If, at any time, however, the tax under this Act on sales of
22gasohol, as defined in the Use Tax Act, is imposed at the rate
23of 1.25%, then the tax imposed by this Act applies to 100% of
24the proceeds of sales of gasohol made during that time.
25    With respect to majority blended ethanol fuel, as defined

 

 

10200SB1150sam002- 52 -LRB102 04951 HLH 38504 a

1in the Use Tax Act, the tax imposed by this Act does not apply
2to the selling price of property transferred as an incident to
3the sale of service on or after July 1, 2003 and on or before
4December 31, 2023 but applies to 100% of the selling price
5thereafter.
6    With respect to biodiesel blends, as defined in the Use
7Tax Act, with no less than 1% and no more than 10% biodiesel,
8the tax imposed by this Act applies to (i) 80% of the selling
9price of property transferred as an incident to the sale of
10service on or after July 1, 2003 and on or before December 31,
112018 and (ii) 100% of the proceeds of the selling price
12thereafter. If, at any time, however, the tax under this Act on
13sales of biodiesel blends, as defined in the Use Tax Act, with
14no less than 1% and no more than 10% biodiesel is imposed at
15the rate of 1.25%, then the tax imposed by this Act applies to
16100% of the proceeds of sales of biodiesel blends with no less
17than 1% and no more than 10% biodiesel made during that time.
18    With respect to 100% biodiesel, as defined in the Use Tax
19Act, and biodiesel blends, as defined in the Use Tax Act, with
20more than 10% but no more than 99% biodiesel, the tax imposed
21by this Act does not apply to the proceeds of the selling price
22of property transferred as an incident to the sale of service
23on or after July 1, 2003 and on or before December 31, 2023 but
24applies to 100% of the selling price thereafter.
25    At the election of any registered serviceman made for each
26fiscal year, sales of service in which the aggregate annual

 

 

10200SB1150sam002- 53 -LRB102 04951 HLH 38504 a

1cost price of tangible personal property transferred as an
2incident to the sales of service is less than 35%, or 75% in
3the case of servicemen transferring prescription drugs or
4servicemen engaged in graphic arts production, of the
5aggregate annual total gross receipts from all sales of
6service, the tax imposed by this Act shall be based on the
7serviceman's cost price of the tangible personal property
8transferred as an incident to the sale of those services.
9    Until July 1, 2022 and beginning again January 1, 2023,
10the The tax shall be imposed at the rate of 1% on food prepared
11for immediate consumption and transferred incident to a sale
12of service subject to this Act or the Service Occupation Tax
13Act by an entity licensed under the Hospital Licensing Act,
14the Nursing Home Care Act, the Assisted Living and Shared
15Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
16Specialized Mental Health Rehabilitation Act of 2013, or the
17Child Care Act of 1969, or an entity that holds a permit issued
18pursuant to the Life Care Facilities Act. Until July 1, 2022
19and beginning again January 1, 2023, the The tax shall also be
20imposed at the rate of 1% on food for human consumption that is
21to be consumed off the premises where it is sold (other than
22alcoholic beverages, food consisting of or infused with adult
23use cannabis, soft drinks, and food that has been prepared for
24immediate consumption and is not otherwise included in this
25paragraph).
26    Beginning July 1, 2022 and until January 1, 2023, the tax

 

 

10200SB1150sam002- 54 -LRB102 04951 HLH 38504 a

1shall be imposed at the rate of 0% on food prepared for
2immediate consumption and transferred incident to a sale of
3service subject to this Act or the Service Occupation Tax Act
4by an entity licensed under the Hospital Licensing Act, the
5Nursing Home Care Act, the Assisted Living and Shared Housing
6Act, the ID/DD Community Care Act, the MC/DD Act, the
7Specialized Mental Health Rehabilitation Act of 2013, or the
8Child Care Act of 1969, or an entity that holds a permit issued
9pursuant to the Life Care Facilities Act. Beginning July 1,
102022 and until January 1, 2023, the tax shall also be imposed
11at the rate of 0% on food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption and is not otherwise included in this
16paragraph).
17    The tax shall also be imposed at the rate of 1% on and
18prescription and nonprescription medicines, drugs, medical
19appliances, products classified as Class III medical devices
20by the United States Food and Drug Administration that are
21used for cancer treatment pursuant to a prescription, as well
22as any accessories and components related to those devices,
23modifications to a motor vehicle for the purpose of rendering
24it usable by a person with a disability, and insulin, blood
25sugar testing materials, syringes, and needles used by human
26diabetics. For the purposes of this Section, until September

 

 

10200SB1150sam002- 55 -LRB102 04951 HLH 38504 a

11, 2009: the term "soft drinks" means any complete, finished,
2ready-to-use, non-alcoholic drink, whether carbonated or not,
3including but not limited to soda water, cola, fruit juice,
4vegetable juice, carbonated water, and all other preparations
5commonly known as soft drinks of whatever kind or description
6that are contained in any closed or sealed bottle, can,
7carton, or container, regardless of size; but "soft drinks"
8does not include coffee, tea, non-carbonated water, infant
9formula, milk or milk products as defined in the Grade A
10Pasteurized Milk and Milk Products Act, or drinks containing
1150% or more natural fruit or vegetable juice.
12    Notwithstanding any other provisions of this Act,
13beginning September 1, 2009, "soft drinks" means non-alcoholic
14beverages that contain natural or artificial sweeteners. "Soft
15drinks" do not include beverages that contain milk or milk
16products, soy, rice or similar milk substitutes, or greater
17than 50% of vegetable or fruit juice by volume.
18    Until August 1, 2009, and notwithstanding any other
19provisions of this Act, "food for human consumption that is to
20be consumed off the premises where it is sold" includes all
21food sold through a vending machine, except soft drinks and
22food products that are dispensed hot from a vending machine,
23regardless of the location of the vending machine. Beginning
24August 1, 2009, and notwithstanding any other provisions of
25this Act, "food for human consumption that is to be consumed
26off the premises where it is sold" includes all food sold

 

 

10200SB1150sam002- 56 -LRB102 04951 HLH 38504 a

1through a vending machine, except soft drinks, candy, and food
2products that are dispensed hot from a vending machine,
3regardless of the location of the vending machine.
4    Notwithstanding any other provisions of this Act,
5beginning September 1, 2009, "food for human consumption that
6is to be consumed off the premises where it is sold" does not
7include candy. For purposes of this Section, "candy" means a
8preparation of sugar, honey, or other natural or artificial
9sweeteners in combination with chocolate, fruits, nuts or
10other ingredients or flavorings in the form of bars, drops, or
11pieces. "Candy" does not include any preparation that contains
12flour or requires refrigeration.
13    Notwithstanding any other provisions of this Act,
14beginning September 1, 2009, "nonprescription medicines and
15drugs" does not include grooming and hygiene products. For
16purposes of this Section, "grooming and hygiene products"
17includes, but is not limited to, soaps and cleaning solutions,
18shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
19lotions and screens, unless those products are available by
20prescription only, regardless of whether the products meet the
21definition of "over-the-counter-drugs". For the purposes of
22this paragraph, "over-the-counter-drug" means a drug for human
23use that contains a label that identifies the product as a drug
24as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
25label includes:
26        (A) A "Drug Facts" panel; or

 

 

10200SB1150sam002- 57 -LRB102 04951 HLH 38504 a

1        (B) A statement of the "active ingredient(s)" with a
2    list of those ingredients contained in the compound,
3    substance or preparation.
4    Beginning on January 1, 2014 (the effective date of Public
5Act 98-122), "prescription and nonprescription medicines and
6drugs" includes medical cannabis purchased from a registered
7dispensing organization under the Compassionate Use of Medical
8Cannabis Program Act.
9    As used in this Section, "adult use cannabis" means
10cannabis subject to tax under the Cannabis Cultivation
11Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
12and does not include cannabis subject to tax under the
13Compassionate Use of Medical Cannabis Program Act.
14    If the property that is acquired from a serviceman is
15acquired outside Illinois and used outside Illinois before
16being brought to Illinois for use here and is taxable under
17this Act, the "selling price" on which the tax is computed
18shall be reduced by an amount that represents a reasonable
19allowance for depreciation for the period of prior
20out-of-state use.
21(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
22102-4, eff. 4-27-21; 102-16, eff. 6-17-21.)
 
23    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
24    Sec. 9. Each serviceman required or authorized to collect
25the tax herein imposed shall pay to the Department the amount

 

 

10200SB1150sam002- 58 -LRB102 04951 HLH 38504 a

1of such tax (except as otherwise provided) at the time when he
2is required to file his return for the period during which such
3tax was collected, less a discount of 2.1% prior to January 1,
41990 and 1.75% on and after January 1, 1990, or $5 per calendar
5year, whichever is greater, which is allowed to reimburse the
6serviceman for expenses incurred in collecting the tax,
7keeping records, preparing and filing returns, remitting the
8tax and supplying data to the Department on request. When
9determining the discount allowed under this Section servicemen
10shall include the amount of tax that would have been due at the
111% rate but for the 0% rate imposed under this amendatory Act
12of the 102nd General Assembly. The discount under this Section
13is not allowed for the 1.25% portion of taxes paid on aviation
14fuel that is subject to the revenue use requirements of 49
15U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
16under this Section is allowed only for returns that are filed
17in the manner required by this Act. The Department may
18disallow the discount for servicemen whose certificate of
19registration is revoked at the time the return is filed, but
20only if the Department's decision to revoke the certificate of
21registration has become final. A serviceman need not remit
22that part of any tax collected by him to the extent that he is
23required to pay and does pay the tax imposed by the Service
24Occupation Tax Act with respect to his sale of service
25involving the incidental transfer by him of the same property.
26    Except as provided hereinafter in this Section, on or

 

 

10200SB1150sam002- 59 -LRB102 04951 HLH 38504 a

1before the twentieth day of each calendar month, such
2serviceman shall file a return for the preceding calendar
3month in accordance with reasonable Rules and Regulations to
4be promulgated by the Department. Such return shall be filed
5on a form prescribed by the Department and shall contain such
6information as the Department may reasonably require. Such
7return shall include the gross receipts which were received
8during the preceding calendar month or quarter on the
9following items upon which tax would have been due but for the
100% rate imposed under this amendatory Act of the 102nd General
11Assembly: (i) food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption); and (ii) food prepared for immediate
16consumption and transferred incident to a sale of service
17subject to this Act or the Service Occupation Tax Act by an
18entity licensed under the Hospital Licensing Act, the Nursing
19Home Care Act, the Assisted Living and Shared Housing Act, the
20ID/DD Community Care Act, the MC/DD Act, the Specialized
21Mental Health Rehabilitation Act of 2013, or the Child Care
22Act of 1969, or an entity that holds a permit issued pursuant
23to the Life Care Facilities Act. Such return shall also
24include the amount of tax that would have been due on the items
25listed in the previous sentence but for the 0% rate imposed
26under this amendatory Act of the 102nd General Assembly.

 

 

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1    On and after January 1, 2018, with respect to servicemen
2whose annual gross receipts average $20,000 or more, all
3returns required to be filed pursuant to this Act shall be
4filed electronically. Servicemen who demonstrate that they do
5not have access to the Internet or demonstrate hardship in
6filing electronically may petition the Department to waive the
7electronic filing requirement.
8    The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the twentieth day of the following calendar month, stating:
15        1. The name of the seller;
16        2. The address of the principal place of business from
17    which he engages in business as a serviceman in this
18    State;
19        3. The total amount of taxable receipts received by
20    him during the preceding calendar month, including
21    receipts from charge and time sales, but less all
22    deductions allowed by law;
23        4. The amount of credit provided in Section 2d of this
24    Act;
25        5. The amount of tax due;
26        5-5. The signature of the taxpayer; and

 

 

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1        6. Such other reasonable information as the Department
2    may require.
3    Each serviceman required or authorized to collect the tax
4imposed by this Act on aviation fuel transferred as an
5incident of a sale of service in this State during the
6preceding calendar month shall, instead of reporting and
7paying tax on aviation fuel as otherwise required by this
8Section, report and pay such tax on a separate aviation fuel
9tax return. The requirements related to the return shall be as
10otherwise provided in this Section. Notwithstanding any other
11provisions of this Act to the contrary, servicemen collecting
12tax on aviation fuel shall file all aviation fuel tax returns
13and shall make all aviation fuel tax payments by electronic
14means in the manner and form required by the Department. For
15purposes of this Section, "aviation fuel" means jet fuel and
16aviation gasoline.
17    If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21    Notwithstanding any other provision of this Act to the
22contrary, servicemen 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    Beginning October 1, 1993, a taxpayer who has an average

 

 

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1monthly tax liability of $150,000 or more shall make all
2payments 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
5make all payments required by rules of the Department by
6electronic funds transfer. Beginning October 1, 1995, a
7taxpayer who has an average monthly tax liability of $50,000
8or more shall make all payments required by rules of the
9Department by electronic funds transfer. Beginning October 1,
102000, a taxpayer who has an annual tax liability of $200,000 or
11more shall make all payments required by rules of the
12Department by electronic funds transfer. The term "annual tax
13liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year. The term "average monthly
17tax liability" means the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year divided by 12. Beginning
21on October 1, 2002, a taxpayer who has a tax liability in the
22amount set forth in subsection (b) of Section 2505-210 of the
23Department of Revenue Law shall make all payments required by
24rules of the Department by electronic funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make

 

 

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1payments by electronic funds transfer. All taxpayers required
2to make payments by electronic funds transfer shall make those
3payments for 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
10payments in 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    If the serviceman is otherwise required to file a monthly
15return and if the serviceman's average monthly tax liability
16to the Department does not exceed $200, the Department may
17authorize his returns to be filed on a quarter annual basis,
18with the return for January, February and March of a given year
19being due by April 20 of such year; with the return for April,
20May and June of a given year being due by July 20 of such year;
21with the return for July, August and September of a given year
22being due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25    If the serviceman is otherwise required to file a monthly
26or quarterly return and if the serviceman's average monthly

 

 

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1tax liability to the Department does not exceed $50, the
2Department may authorize his returns to be filed on an annual
3basis, with the return for a given year being due by January 20
4of the following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as
7monthly returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a serviceman may file his return, in the
10case of any serviceman who ceases to engage in a kind of
11business which makes him responsible for filing returns under
12this Act, such serviceman shall file a final return under this
13Act with the Department not more than 1 month after
14discontinuing such business.
15    Where a serviceman collects the tax with respect to the
16selling price of property which he sells and the purchaser
17thereafter returns such property and the serviceman refunds
18the selling price thereof to the purchaser, such serviceman
19shall also refund, to the purchaser, the tax so collected from
20the purchaser. When filing his return for the period in which
21he refunds such tax to the purchaser, the serviceman may
22deduct the amount of the tax so refunded by him to the
23purchaser from any other Service Use Tax, Service Occupation
24Tax, retailers' occupation tax or use tax which such
25serviceman may be required to pay or remit to the Department,
26as shown by such return, provided that the amount of the tax to

 

 

10200SB1150sam002- 65 -LRB102 04951 HLH 38504 a

1be deducted shall previously have been remitted to the
2Department by such serviceman. If the serviceman shall not
3previously have remitted the amount of such tax to the
4Department, he shall be entitled to no deduction hereunder
5upon refunding such tax to the purchaser.
6    Any serviceman filing a return hereunder shall also
7include the total tax upon the selling price of tangible
8personal property purchased for use by him as an incident to a
9sale of service, and such serviceman shall remit the amount of
10such tax to the Department when filing such return.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable servicemen, who are required to file
14returns hereunder and also under the Service Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the serviceman has more than one business registered
18with the Department under separate registration hereunder,
19such serviceman shall not file each return that is due as a
20single return covering all such registered businesses, but
21shall file separate returns for each such registered business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Tax Reform Fund, a special fund in
24the State Treasury, the net revenue realized for the preceding
25month from the 1% tax imposed under this Act.
26    Beginning January 1, 1990, each month the Department shall

 

 

10200SB1150sam002- 66 -LRB102 04951 HLH 38504 a

1pay into the State and Local Sales Tax Reform Fund 20% of the
2net revenue realized for the preceding month from the 6.25%
3general rate on transfers of tangible personal property, other
4than (i) tangible personal property which is purchased outside
5Illinois at retail from a retailer and which is titled or
6registered by an agency of this State's government and (ii)
7aviation fuel sold on or after December 1, 2019. This
8exception for aviation fuel only applies for so long as the
9revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1047133 are binding on the State.
11    For aviation fuel sold on or after December 1, 2019, each
12month the Department shall pay into the State Aviation Program
13Fund 20% of the net revenue realized for the preceding month
14from the 6.25% general rate on the selling price of aviation
15fuel, less an amount estimated by the Department to be
16required for refunds of the 20% portion of the tax on aviation
17fuel under this Act, which amount shall be deposited into the
18Aviation Fuel Sales Tax Refund Fund. The Department shall only
19pay moneys into the State Aviation Program Fund and the
20Aviation Fuel Sales Tax Refund Fund under this Act for so long
21as the revenue use requirements of 49 U.S.C. 47107(b) and 49
22U.S.C. 47133 are binding on the State.
23    Beginning August 1, 2000, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund 100% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

 

 

10200SB1150sam002- 67 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 68 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 69 -LRB102 04951 HLH 38504 a

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

 

 

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

 

 

10200SB1150sam002- 71 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 72 -LRB102 04951 HLH 38504 a

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021300,000,000
72022300,000,000
82023300,000,000
92024 300,000,000
102025 300,000,000
112026 300,000,000
122027 375,000,000
132028 375,000,000
142029 375,000,000
152030 375,000,000
162031 375,000,000
172032 375,000,000
182033 375,000,000
192034375,000,000
202035375,000,000
212036450,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

10200SB1150sam002- 73 -LRB102 04951 HLH 38504 a

1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4    Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total
16Deposit", has been deposited.
17    Subject to payment of amounts into the Capital Projects
18Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, for aviation fuel sold on or after December 1, 2019,
22the Department shall each month deposit into the Aviation Fuel
23Sales Tax Refund Fund an amount estimated by the Department to
24be required for refunds of the 80% portion of the tax on
25aviation fuel under this Act. The Department shall only
26deposit moneys into the Aviation Fuel Sales Tax Refund Fund

 

 

10200SB1150sam002- 74 -LRB102 04951 HLH 38504 a

1under this paragraph for so long as the revenue use
2requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3binding on the State.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993 and ending on September 30,
82013, the Department shall each month pay into the Illinois
9Tax Increment Fund 0.27% of 80% of the net revenue realized for
10the preceding month from the 6.25% general rate on the selling
11price of tangible personal property.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a
1725-year period, the Department shall each month pay into the
18Energy Infrastructure Fund 80% of the net revenue realized
19from the 6.25% general rate on the selling price of
20Illinois-mined coal that was sold to an eligible business. For
21purposes of this paragraph, the term "eligible business" means
22a new electric generating facility certified pursuant to
23Section 605-332 of the Department of Commerce and Economic
24Opportunity Law of the Civil Administrative Code of Illinois.
25    Subject to payment of amounts into the Build Illinois
26Fund, the McCormick Place Expansion Project Fund, the Illinois

 

 

10200SB1150sam002- 75 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 76 -LRB102 04951 HLH 38504 a

1public-private agreement between the public agency and private
2entity and completion of the civic build, beginning on July 1,
32023, of the remainder of the moneys received by the
4Department under the Use Tax Act, the Service Use Tax Act, the
5Service Occupation Tax Act, and this Act, the Department shall
6deposit the following specified deposits in the aggregate from
7collections under the Use Tax Act, the Service Use Tax Act, the
8Service Occupation Tax Act, and the Retailers' Occupation Tax
9Act, as required under Section 8.25g of the State Finance Act
10for distribution consistent with the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12The moneys received by the Department pursuant to this Act and
13required to be deposited into the Civic and Transit
14Infrastructure Fund are subject to the pledge, claim, and
15charge set forth in Section 25-55 of the Public-Private
16Partnership for Civic and Transit Infrastructure Project Act.
17As used in this paragraph, "civic build", "private entity",
18"public-private agreement", and "public agency" have the
19meanings provided in Section 25-10 of the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21        Fiscal Year............................Total Deposit
22        2024....................................$200,000,000
23        2025....................................$206,000,000
24        2026....................................$212,200,000
25        2027....................................$218,500,000
26        2028....................................$225,100,000

 

 

10200SB1150sam002- 77 -LRB102 04951 HLH 38504 a

1        2029....................................$288,700,000
2        2030....................................$298,900,000
3        2031....................................$309,300,000
4        2032....................................$320,100,000
5        2033....................................$331,200,000
6        2034....................................$341,200,000
7        2035....................................$351,400,000
8        2036....................................$361,900,000
9        2037....................................$372,800,000
10        2038....................................$384,000,000
11        2039....................................$395,500,000
12        2040....................................$407,400,000
13        2041....................................$419,600,000
14        2042....................................$432,200,000
15        2043....................................$445,100,000
16    Beginning July 1, 2021 and until July 1, 2022, subject to
17the payment of amounts into the State and Local Sales Tax
18Reform Fund, the Build Illinois Fund, the McCormick Place
19Expansion Project Fund, the Illinois Tax Increment Fund, the
20Energy Infrastructure Fund, and the Tax Compliance and
21Administration Fund as provided in this Section, the
22Department shall pay each month into the Road Fund the amount
23estimated to represent 16% of the net revenue realized from
24the taxes imposed on motor fuel and gasohol. Beginning July 1,
252022 and until July 1, 2023, subject to the payment of amounts
26into the State and Local Sales Tax Reform Fund, the Build

 

 

10200SB1150sam002- 78 -LRB102 04951 HLH 38504 a

1Illinois Fund, the McCormick Place Expansion Project Fund, the
2Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3and the Tax Compliance and Administration Fund as provided in
4this Section, the Department shall pay each month into the
5Road Fund the amount estimated to represent 32% of the net
6revenue realized from the taxes imposed on motor fuel and
7gasohol. Beginning July 1, 2023 and until July 1, 2024,
8subject to the payment of amounts into the State and Local
9Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
10Place Expansion Project Fund, the Illinois Tax Increment Fund,
11the Energy Infrastructure Fund, and the Tax Compliance and
12Administration Fund as provided in this Section, the
13Department shall pay each month into the Road Fund the amount
14estimated to represent 48% of the net revenue realized from
15the taxes imposed on motor fuel and gasohol. Beginning July 1,
162024 and until July 1, 2025, subject to the payment of amounts
17into the State and Local Sales Tax Reform Fund, the Build
18Illinois Fund, the McCormick Place Expansion Project Fund, the
19Illinois Tax Increment Fund, the Energy Infrastructure Fund,
20and the Tax Compliance and Administration Fund as provided in
21this Section, the Department shall pay each month into the
22Road Fund the amount estimated to represent 64% of the net
23revenue realized from the taxes imposed on motor fuel and
24gasohol. Beginning on July 1, 2025, subject to the payment of
25amounts into the State and Local Sales Tax Reform Fund, the
26Build Illinois Fund, the McCormick Place Expansion Project

 

 

10200SB1150sam002- 79 -LRB102 04951 HLH 38504 a

1Fund, the Illinois Tax Increment Fund, the Energy
2Infrastructure Fund, and the Tax Compliance and Administration
3Fund as provided in this Section, the Department shall pay
4each month into the Road Fund the amount estimated to
5represent 80% of the net revenue realized from the taxes
6imposed on motor fuel and gasohol. As used in this paragraph
7"motor fuel" has the meaning given to that term in Section 1.1
8of the Motor Fuel Tax Act, and "gasohol" has the meaning given
9to that term in Section 3-40 of the Use Tax Act.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, 75% thereof shall be paid into the
12General Revenue Fund of the State Treasury and 25% shall be
13reserved in a special account and used only for the transfer to
14the Common School Fund as part of the monthly transfer from the
15General Revenue Fund in accordance with Section 8a of the
16State Finance Act.
17    As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24    Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

 

 

10200SB1150sam002- 80 -LRB102 04951 HLH 38504 a

1overpayment of liability.
2(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
3100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
415, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
525-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
66-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
7    Section 10-20. The Service Occupation Tax Act is amended
8by changing Sections 3-10 and 9 as follows:
 
9    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
10    Sec. 3-10. Rate of tax. Unless otherwise provided in this
11Section, the tax imposed by this Act is at the rate of 6.25% of
12the "selling price", as defined in Section 2 of the Service Use
13Tax Act, of the tangible personal property. For the purpose of
14computing this tax, in no event shall the "selling price" be
15less than the cost price to the serviceman of the tangible
16personal property transferred. The selling price of each item
17of tangible personal property transferred as an incident of a
18sale of service may be shown as a distinct and separate item on
19the serviceman's billing to the service customer. If the
20selling price is not so shown, the selling price of the
21tangible personal property is deemed to be 50% of the
22serviceman's entire billing to the service customer. When,
23however, a serviceman contracts to design, develop, and
24produce special order machinery or equipment, the tax imposed

 

 

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1by this Act shall be based on the serviceman's cost price of
2the tangible personal property transferred incident to the
3completion of the contract.
4    Beginning on July 1, 2000 and through December 31, 2000,
5with respect to motor fuel, as defined in Section 1.1 of the
6Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
7the Use Tax Act, the tax is imposed at the rate of 1.25%.
8    With respect to gasohol, as defined in the Use Tax Act, the
9tax imposed by this Act shall apply to (i) 70% of the cost
10price of property transferred as an incident to the sale of
11service on or after January 1, 1990, and before July 1, 2003,
12(ii) 80% of the selling price of property transferred as an
13incident to the sale of service on or after July 1, 2003 and on
14or before July 1, 2017, and (iii) 100% of the cost price
15thereafter. If, at any time, however, the tax under this Act on
16sales of gasohol, as defined in the Use Tax Act, is imposed at
17the rate of 1.25%, then the tax imposed by this Act applies to
18100% of the proceeds of sales of gasohol made during that time.
19    With respect to majority blended ethanol fuel, as defined
20in the Use Tax Act, the tax imposed by this Act does not apply
21to the selling price of property transferred as an incident to
22the sale of service on or after July 1, 2003 and on or before
23December 31, 2023 but applies to 100% of the selling price
24thereafter.
25    With respect to biodiesel blends, as defined in the Use
26Tax Act, with no less than 1% and no more than 10% biodiesel,

 

 

10200SB1150sam002- 82 -LRB102 04951 HLH 38504 a

1the tax imposed by this Act applies to (i) 80% of the selling
2price of property transferred as an incident to the sale of
3service on or after July 1, 2003 and on or before December 31,
42018 and (ii) 100% of the proceeds of the selling price
5thereafter. If, at any time, however, the tax under this Act on
6sales of biodiesel blends, as defined in the Use Tax Act, with
7no less than 1% and no more than 10% biodiesel is imposed at
8the rate of 1.25%, then the tax imposed by this Act applies to
9100% of the proceeds of sales of biodiesel blends with no less
10than 1% and no more than 10% biodiesel made during that time.
11    With respect to 100% biodiesel, as defined in the Use Tax
12Act, and biodiesel blends, as defined in the Use Tax Act, with
13more than 10% but no more than 99% biodiesel material, the tax
14imposed by this Act does not apply to the proceeds of the
15selling price of property transferred as an incident to the
16sale of service on or after July 1, 2003 and on or before
17December 31, 2023 but applies to 100% of the selling price
18thereafter.
19    At the election of any registered serviceman made for each
20fiscal year, sales of service in which the aggregate annual
21cost price of tangible personal property transferred as an
22incident to the sales of service is less than 35%, or 75% in
23the case of servicemen transferring prescription drugs or
24servicemen engaged in graphic arts production, of the
25aggregate annual total gross receipts from all sales of
26service, the tax imposed by this Act shall be based on the

 

 

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1serviceman's cost price of the tangible personal property
2transferred incident to the sale of those services.
3    Until July 1, 2022 and beginning again January 1, 2023,
4the The tax shall be imposed at the rate of 1% on food prepared
5for immediate consumption and transferred incident to a sale
6of service subject to this Act or the Service Use Occupation
7Tax Act by an entity licensed under the Hospital Licensing
8Act, the Nursing Home Care Act, the Assisted Living and Shared
9Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
10Specialized Mental Health Rehabilitation Act of 2013, or the
11Child Care Act of 1969, or an entity that holds a permit issued
12pursuant to the Life Care Facilities Act. Until July 1, 2022
13and beginning again January 1, 2023, the The tax shall also be
14imposed at the rate of 1% on food for human consumption that is
15to be consumed off the premises where it is sold (other than
16alcoholic beverages, food consisting of or infused with adult
17use cannabis, soft drinks, and food that has been prepared for
18immediate consumption and is not otherwise included in this
19paragraph).
20    Beginning July 1, 2022 and until January 1, 2023, the tax
21shall be imposed at the rate of 0% on food prepared for
22immediate consumption and transferred incident to a sale of
23service subject to this Act or the Service Use Tax Act by an
24entity licensed under the Hospital Licensing Act, the Nursing
25Home Care Act, the Assisted Living and Shared Housing Act, the
26ID/DD Community Care Act, the MC/DD Act, the Specialized

 

 

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1Mental Health Rehabilitation Act of 2013, or the Child Care
2Act of 1969, or an entity that holds a permit issued pursuant
3to the Life Care Facilities Act. Beginning July 1, 2022 and
4until January 1, 2023, the tax shall also be imposed at the
5rate of 0% on food for human consumption that is to be consumed
6off the premises where it is sold (other than alcoholic
7beverages, food consisting of or infused with adult use
8cannabis, soft drinks, and food that has been prepared for
9immediate consumption and is not otherwise included in this
10paragraph).
11    The tax shall also be imposed at the rate of 1% on and
12prescription and nonprescription medicines, drugs, medical
13appliances, products classified as Class III medical devices
14by the United States Food and Drug Administration that are
15used for cancer treatment pursuant to a prescription, as well
16as any accessories and components related to those devices,
17modifications to a motor vehicle for the purpose of rendering
18it usable by a person with a disability, and insulin, blood
19sugar testing materials, syringes, and needles used by human
20diabetics. For the purposes of this Section, until September
211, 2009: the term "soft drinks" means any complete, finished,
22ready-to-use, non-alcoholic drink, whether carbonated or not,
23including but not limited to soda water, cola, fruit juice,
24vegetable juice, carbonated water, and all other preparations
25commonly known as soft drinks of whatever kind or description
26that are contained in any closed or sealed can, carton, or

 

 

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1container, regardless of size; but "soft drinks" does not
2include coffee, tea, non-carbonated water, infant formula,
3milk or milk products as defined in the Grade A Pasteurized
4Milk and Milk Products Act, or drinks containing 50% or more
5natural fruit or vegetable juice.
6    Notwithstanding any other provisions of this Act,
7beginning September 1, 2009, "soft drinks" means non-alcoholic
8beverages that contain natural or artificial sweeteners. "Soft
9drinks" do not include beverages that contain milk or milk
10products, soy, rice or similar milk substitutes, or greater
11than 50% of vegetable or fruit juice by volume.
12    Until August 1, 2009, and notwithstanding any other
13provisions of this Act, "food for human consumption that is to
14be consumed off the premises where it is sold" includes all
15food sold through a vending machine, except soft drinks and
16food products that are dispensed hot from a vending machine,
17regardless of the location of the vending machine. Beginning
18August 1, 2009, and notwithstanding any other provisions of
19this Act, "food for human consumption that is to be consumed
20off the premises where it is sold" includes all food sold
21through a vending machine, except soft drinks, candy, and food
22products that are dispensed hot from a vending machine,
23regardless of the location of the vending machine.
24    Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "food for human consumption that
26is to be consumed off the premises where it is sold" does not

 

 

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1include candy. For purposes of this Section, "candy" means a
2preparation of sugar, honey, or other natural or artificial
3sweeteners in combination with chocolate, fruits, nuts or
4other ingredients or flavorings in the form of bars, drops, or
5pieces. "Candy" does not include any preparation that contains
6flour or requires refrigeration.
7    Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "nonprescription medicines and
9drugs" does not include grooming and hygiene products. For
10purposes of this Section, "grooming and hygiene products"
11includes, but is not limited to, soaps and cleaning solutions,
12shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
13lotions and screens, unless those products are available by
14prescription only, regardless of whether the products meet the
15definition of "over-the-counter-drugs". For the purposes of
16this paragraph, "over-the-counter-drug" means a drug for human
17use that contains a label that identifies the product as a drug
18as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
19label includes:
20        (A) A "Drug Facts" panel; or
21        (B) A statement of the "active ingredient(s)" with a
22    list of those ingredients contained in the compound,
23    substance or preparation.
24    Beginning on January 1, 2014 (the effective date of Public
25Act 98-122), "prescription and nonprescription medicines and
26drugs" includes medical cannabis purchased from a registered

 

 

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1dispensing organization under the Compassionate Use of Medical
2Cannabis Program Act.
3    As used in this Section, "adult use cannabis" means
4cannabis subject to tax under the Cannabis Cultivation
5Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
6and does not include cannabis subject to tax under the
7Compassionate Use of Medical Cannabis Program Act.
8(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
9102-4, eff. 4-27-21; 102-16, eff. 6-17-21.)
 
10    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
11    Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax at the time when he is required to file his return
14for the period during which such tax was collectible, less a
15discount of 2.1% prior to January 1, 1990, and 1.75% on and
16after January 1, 1990, or $5 per calendar year, whichever is
17greater, which is allowed to reimburse the serviceman for
18expenses incurred in collecting the tax, keeping records,
19preparing and filing returns, remitting the tax and supplying
20data to the Department on request. When determining the
21discount allowed under this Section servicemen shall include
22the amount of tax that would have been due at the 1% rate but
23for the 0% rate imposed under this amendatory Act of the 102nd
24General Assembly. The discount under this Section is not
25allowed for the 1.25% portion of taxes paid on aviation fuel

 

 

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1that is subject to the revenue use requirements of 49 U.S.C.
247107(b) and 49 U.S.C. 47133. The discount allowed under this
3Section is allowed only for returns that are filed in the
4manner required by this Act. The Department may disallow the
5discount for servicemen whose certificate of registration is
6revoked at the time the return is filed, but only if the
7Department's decision to revoke the certificate of
8registration has become final.
9    Where such tangible personal property is sold under a
10conditional sales contract, or under any other form of sale
11wherein the payment of the principal sum, or a part thereof, is
12extended beyond the close of the period for which the return is
13filed, the serviceman, in collecting the tax may collect, for
14each tax return period, only the tax applicable to the part of
15the selling price actually received during such tax return
16period.
17    Except as provided hereinafter in this Section, on or
18before the twentieth day of each calendar month, such
19serviceman shall file a return for the preceding calendar
20month in accordance with reasonable rules and regulations to
21be promulgated by the Department of Revenue. Such return shall
22be filed on a form prescribed by the Department and shall
23contain such information as the Department may reasonably
24require. Such return shall include the gross receipts which
25were received during the preceding calendar month or quarter
26on the following items upon which tax would have been due but

 

 

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1for the 0% rate imposed under this amendatory Act of the 102nd
2General Assembly: (i) food for human consumption that is to be
3consumed off the premises where it is sold (other than
4alcoholic beverages, food consisting of or infused with adult
5use cannabis, soft drinks, and food that has been prepared for
6immediate consumption); and (ii) food prepared for immediate
7consumption and transferred incident to a sale of service
8subject to this Act or the Service Occupation Tax Act by an
9entity licensed under the Hospital Licensing Act, the Nursing
10Home Care Act, the Assisted Living and Shared Housing Act, the
11ID/DD Community Care Act, the MC/DD Act, the Specialized
12Mental Health Rehabilitation Act of 2013, or the Child Care
13Act of 1969, or an entity that holds a permit issued pursuant
14to the Life Care Facilities Act. Such return shall also
15include the amount of tax that would have been due on the items
16listed in the previous sentence but for the 0% rate imposed
17under this amendatory Act of the 102nd General Assembly.
18    On and after January 1, 2018, with respect to servicemen
19whose annual gross receipts average $20,000 or more, all
20returns required to be filed pursuant to this Act shall be
21filed electronically. Servicemen who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

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

 

 

10200SB1150sam002- 91 -LRB102 04951 HLH 38504 a

1Notwithstanding any other provisions of this Act to the
2contrary, servicemen transferring aviation fuel incident to
3sales of service shall file all aviation fuel tax returns and
4shall make all aviation fuel tax payments by electronic means
5in the manner and form required by the Department. For
6purposes of this Section, "aviation fuel" means jet fuel and
7aviation gasoline.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Notwithstanding any other provision of this Act to the
13contrary, servicemen subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17    Prior to October 1, 2003, and on and after September 1,
182004 a serviceman may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Service Use
20Tax as provided in Section 3-70 of the Service Use Tax Act if
21the purchaser provides the appropriate documentation as
22required by Section 3-70 of the Service Use Tax Act. A
23Manufacturer's Purchase Credit certification, accepted prior
24to October 1, 2003 or on or after September 1, 2004 by a
25serviceman as provided in Section 3-70 of the Service Use Tax
26Act, may be used by that serviceman to satisfy Service

 

 

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1Occupation Tax liability in the amount claimed in the
2certification, not to exceed 6.25% of the receipts subject to
3tax from a qualifying purchase. A Manufacturer's Purchase
4Credit reported on any original or amended return filed under
5this Act after October 20, 2003 for reporting periods prior to
6September 1, 2004 shall be disallowed. Manufacturer's Purchase
7Credit reported on annual returns due on or after January 1,
82005 will be disallowed for periods prior to September 1,
92004. No Manufacturer's Purchase Credit may be used after
10September 30, 2003 through August 31, 2004 to satisfy any tax
11liability imposed under this Act, including any audit
12liability.
13    If the serviceman's average monthly tax liability to the
14Department does not exceed $200, the Department may authorize
15his returns to be filed on a quarter annual basis, with the
16return for January, February and March of a given year being
17due by April 20 of such year; with the return for April, May
18and June of a given year being due by July 20 of such year;
19with the return for July, August and September of a given year
20being due by October 20 of such year, and with the return for
21October, November and December of a given year being due by
22January 20 of the following year.
23    If the serviceman's average monthly tax liability to the
24Department does not exceed $50, the Department may authorize
25his returns to be filed on an annual basis, with the return for
26a given year being due by January 20 of the following year.

 

 

10200SB1150sam002- 93 -LRB102 04951 HLH 38504 a

1    Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4    Notwithstanding any other provision in this Act concerning
5the time within which a serviceman may file his return, in the
6case of any serviceman who ceases to engage in a kind of
7business which makes him responsible for filing returns under
8this Act, such serviceman shall file a final return under this
9Act with the Department not more than 1 month after
10discontinuing such business.
11    Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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

 

 

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

 

 

10200SB1150sam002- 96 -LRB102 04951 HLH 38504 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund the revenue realized
3for the preceding month from the 1% tax imposed under this Act.
4    Beginning January 1, 1990, each month the Department shall
5pay into the County and Mass Transit District Fund 4% of the
6revenue realized for the preceding month from the 6.25%
7general rate on sales of tangible personal property other than
8aviation fuel sold on or after December 1, 2019. This
9exception for aviation fuel only applies for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the County and Mass Transit District Fund 20% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the revenue
18realized for the preceding month from the 6.25% general rate
19on transfers of tangible personal property other than aviation
20fuel sold on or after December 1, 2019. This exception for
21aviation fuel only applies for so long as the revenue use
22requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
23binding on the State.
24    For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

 

 

10200SB1150sam002- 97 -LRB102 04951 HLH 38504 a

1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be
3required for refunds of the 20% portion of the tax on aviation
4fuel under this Act, which amount shall be deposited into the
5Aviation Fuel Sales Tax Refund Fund. The Department shall only
6pay moneys into the State Aviation Program Fund and the
7Aviation Fuel Sales Tax Refund Fund under this Act for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the Local Government Tax Fund 80% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of motor fuel and gasohol.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2013, each month the Department shall
22pay into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Use Tax Act, the Service Use Tax
24Act, and the Retailers' Occupation Tax Act an amount equal to
25the average monthly deficit in the Underground Storage Tank
26Fund during the prior year, as certified annually by the

 

 

10200SB1150sam002- 98 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 99 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 100 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 101 -LRB102 04951 HLH 38504 a

1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
 
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

10200SB1150sam002- 102 -LRB102 04951 HLH 38504 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

 

 

10200SB1150sam002- 103 -LRB102 04951 HLH 38504 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

 

 

10200SB1150sam002- 104 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 105 -LRB102 04951 HLH 38504 a

1enacted, beginning with the receipt of the first report of
2taxes paid by an eligible business and continuing for a
325-year period, the Department shall each month pay into the
4Energy Infrastructure Fund 80% of the net revenue realized
5from the 6.25% general rate on the selling price of
6Illinois-mined coal that was sold to an eligible business. For
7purposes of this paragraph, the term "eligible business" means
8a new electric generating facility certified pursuant to
9Section 605-332 of the Department of Commerce and Economic
10Opportunity Law of the Civil Administrative Code of Illinois.
11    Subject to payment of amounts into the Build Illinois
12Fund, the McCormick Place Expansion Project Fund, the Illinois
13Tax Increment Fund, and the Energy Infrastructure Fund
14pursuant to the preceding paragraphs or in any amendments to
15this Section hereafter enacted, beginning on the first day of
16the first calendar month to occur on or after August 26, 2014
17(the effective date of Public Act 98-1098), each month, from
18the collections made under Section 9 of the Use Tax Act,
19Section 9 of the Service Use Tax Act, Section 9 of the Service
20Occupation Tax Act, and Section 3 of the Retailers' Occupation
21Tax Act, the Department shall pay into the Tax Compliance and
22Administration Fund, to be used, subject to appropriation, to
23fund additional auditors and compliance personnel at the
24Department of Revenue, an amount equal to 1/12 of 5% of 80% of
25the cash receipts collected during the preceding fiscal year
26by the Audit Bureau of the Department under the Use Tax Act,

 

 

10200SB1150sam002- 106 -LRB102 04951 HLH 38504 a

1the Service 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
7Tax Compliance and Administration Fund as provided in this
8Section, beginning on July 1, 2018 the Department shall pay
9each month into the Downstate Public Transportation Fund the
10moneys required to be so paid under Section 2-3 of the
11Downstate Public 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
16Department under the Use Tax Act, the Service Use Tax Act, the
17Service Occupation Tax Act, and this Act, the Department shall
18deposit the 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

 

 

10200SB1150sam002- 107 -LRB102 04951 HLH 38504 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

 

 

10200SB1150sam002- 108 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 109 -LRB102 04951 HLH 38504 a

1Department shall pay each month into the Road Fund the amount
2estimated to represent 48% of the net revenue realized from
3the taxes imposed on motor fuel and gasohol. Beginning July 1,
42024 and until July 1, 2025, subject to the payment of amounts
5into the County and Mass Transit District Fund, the Local
6Government Tax Fund, the Build Illinois Fund, the McCormick
7Place Expansion Project Fund, the Illinois Tax Increment Fund,
8the Energy Infrastructure Fund, and the Tax Compliance and
9Administration Fund as provided in this Section, the
10Department shall pay each month into the Road Fund the amount
11estimated to represent 64% of the net revenue realized from
12the taxes imposed on motor fuel and gasohol. Beginning on July
131, 2025, subject to the payment of amounts into the County and
14Mass Transit District Fund, the Local Government Tax Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay
19each month into the Road Fund the amount estimated to
20represent 80% of the net revenue realized from the taxes
21imposed on motor fuel and gasohol. As used in this paragraph
22"motor fuel" has the meaning given to that term in Section 1.1
23of the Motor Fuel Tax Act, and "gasohol" has the meaning given
24to that term in Section 3-40 of the Use Tax Act.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% shall be paid into the General

 

 

10200SB1150sam002- 110 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 111 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 112 -LRB102 04951 HLH 38504 a

1with the United States Government.
2    As soon as possible after the first day of each month, upon
3certification of the Department of Revenue, the Comptroller
4shall order transferred and the Treasurer shall transfer from
5the General Revenue Fund to the Motor Fuel Tax Fund an amount
6equal to 1.7% of 80% of the net revenue realized under this Act
7for the second preceding month. Beginning April 1, 2000, this
8transfer is no longer required and shall not be made.
9    Net revenue realized for a month shall be the revenue
10collected by the State pursuant to this Act, less the amount
11paid out during that month as refunds to taxpayers for
12overpayment of liability.
13    For greater simplicity of administration, it shall be
14permissible for manufacturers, importers and wholesalers whose
15products are sold by numerous servicemen in Illinois, and who
16wish to do so, to assume the responsibility for accounting and
17paying to the Department all tax accruing under this Act with
18respect to such sales, if the servicemen who are affected do
19not make written objection to the Department to this
20arrangement.
21(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
22100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2315, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
2425-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
256-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 

 

 

10200SB1150sam002- 113 -LRB102 04951 HLH 38504 a

1    Section 10-25. The Retailers' Occupation Tax Act is
2amended by changing Sections 2-10 and 3 as follows:
 
3    (35 ILCS 120/2-10)
4    Sec. 2-10. Rate of tax. Unless otherwise provided in this
5Section, the tax imposed by this Act is at the rate of 6.25% of
6gross receipts from sales of tangible personal property made
7in the course of business.
8    Beginning on July 1, 2000 and through December 31, 2000,
9with respect to motor fuel, as defined in Section 1.1 of the
10Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
11the Use Tax Act, the tax is imposed at the rate of 1.25%.
12    Beginning on August 6, 2010 through August 15, 2010, with
13respect to sales tax holiday items as defined in Section 2-8 of
14this Act, the tax is imposed at the rate of 1.25%.
15    Within 14 days after the effective date of this amendatory
16Act of the 91st General Assembly, each retailer of motor fuel
17and gasohol shall cause the following notice to be posted in a
18prominently visible place on each retail dispensing device
19that is used to dispense motor fuel or gasohol in the State of
20Illinois: "As of July 1, 2000, the State of Illinois has
21eliminated the State's share of sales tax on motor fuel and
22gasohol through December 31, 2000. The price on this pump
23should reflect the elimination of the tax." The notice shall
24be printed in bold print on a sign that is no smaller than 4
25inches by 8 inches. The sign shall be clearly visible to

 

 

10200SB1150sam002- 114 -LRB102 04951 HLH 38504 a

1customers. Any retailer who fails to post or maintain a
2required sign through December 31, 2000 is guilty of a petty
3offense for which the fine shall be $500 per day per each
4retail premises where a violation occurs.
5    With respect to gasohol, as defined in the Use Tax Act, the
6tax imposed by this Act applies to (i) 70% of the proceeds of
7sales made on or after January 1, 1990, and before July 1,
82003, (ii) 80% of the proceeds of sales made on or after July
91, 2003 and on or before July 1, 2017, and (iii) 100% of the
10proceeds of sales made thereafter. If, at any time, however,
11the tax under this Act on sales of gasohol, as defined in the
12Use Tax Act, is imposed at the rate of 1.25%, then the tax
13imposed by this Act applies to 100% of the proceeds of sales of
14gasohol made during that time.
15    With respect to majority blended ethanol fuel, as defined
16in the Use Tax Act, the tax imposed by this Act does not apply
17to the proceeds of sales made on or after July 1, 2003 and on
18or before December 31, 2023 but applies to 100% of the proceeds
19of sales made thereafter.
20    With respect to biodiesel blends, as defined in the Use
21Tax Act, with no less than 1% and no more than 10% biodiesel,
22the tax imposed by this Act applies to (i) 80% of the proceeds
23of sales made on or after July 1, 2003 and on or before
24December 31, 2018 and (ii) 100% of the proceeds of sales made
25thereafter. If, at any time, however, the tax under this Act on
26sales of biodiesel blends, as defined in the Use Tax Act, with

 

 

10200SB1150sam002- 115 -LRB102 04951 HLH 38504 a

1no less than 1% and no more than 10% biodiesel is imposed at
2the rate of 1.25%, then the tax imposed by this Act applies to
3100% of the proceeds of sales of biodiesel blends with no less
4than 1% and no more than 10% biodiesel made during that time.
5    With respect to 100% biodiesel, as defined in the Use Tax
6Act, and biodiesel blends, as defined in the Use Tax Act, with
7more than 10% but no more than 99% biodiesel, the tax imposed
8by this Act does not apply to the proceeds of sales made on or
9after July 1, 2003 and on or before December 31, 2023 but
10applies to 100% of the proceeds of sales made thereafter.
11    Until July 1, 2022 and beginning again January 1, 2023,
12with With respect to food for human consumption that is to be
13consumed off the premises where it is sold (other than
14alcoholic beverages, food consisting of or infused with adult
15use cannabis, soft drinks, and food that has been prepared for
16immediate consumption) the tax is imposed at the rate of 1%.
17Beginning July 1, 2022 and until January 1, 2023, with respect
18to food for human consumption that is to be consumed off the
19premises where it is sold (other than alcoholic beverages,
20food consisting of or infused with adult use cannabis, soft
21drinks, and food that has been prepared for immediate
22consumption), the tax is imposed at the rate of 0%.
23    With respect to and prescription and nonprescription
24medicines, drugs, medical appliances, products classified as
25Class III medical devices by the United States Food and Drug
26Administration that are used for cancer treatment pursuant to

 

 

10200SB1150sam002- 116 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 117 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 118 -LRB102 04951 HLH 38504 a

1definition of "over-the-counter-drugs". For the purposes of
2this paragraph, "over-the-counter-drug" means a drug for human
3use that contains a label that identifies the product as a drug
4as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
5label includes:
6        (A) A "Drug Facts" panel; or
7        (B) A statement of the "active ingredient(s)" with a
8    list of those ingredients contained in the compound,
9    substance or preparation.
10    Beginning on the effective date of this amendatory Act of
11the 98th General Assembly, "prescription and nonprescription
12medicines and drugs" includes medical cannabis purchased from
13a registered dispensing organization under the Compassionate
14Use of Medical Cannabis Program Act.
15    As used in this Section, "adult use cannabis" means
16cannabis subject to tax under the Cannabis Cultivation
17Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
18and does not include cannabis subject to tax under the
19Compassionate Use of Medical Cannabis Program Act.
20(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
21102-4, eff. 4-27-21.)
 
22    (35 ILCS 120/3)  (from Ch. 120, par. 442)
23    Sec. 3. Except as provided in this Section, on or before
24the twentieth day of each calendar month, every person engaged
25in the business of selling tangible personal property at

 

 

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1retail in this State during the preceding calendar month shall
2file a return with the Department, stating:
3        1. The name of the seller;
4        2. His residence address and the address of his
5    principal place of business and the address of the
6    principal place of business (if that is a different
7    address) from which he engages in the business of selling
8    tangible personal property at retail in this State;
9        3. Total amount of receipts received by him during the
10    preceding calendar month or quarter, as the case may be,
11    from sales of tangible personal property, and from
12    services furnished, by him during such preceding calendar
13    month or quarter;
14        4. Total amount received by him during the preceding
15    calendar month or quarter on charge and time sales of
16    tangible personal property, and from services furnished,
17    by him prior to the month or quarter for which the return
18    is filed;
19        5. Deductions allowed by law;
20        6. Gross receipts which were received by him during
21    the preceding calendar month or quarter and upon the basis
22    of which the tax is imposed, including gross receipts on
23    food for human consumption that is to be consumed off the
24    premises where it is sold (other than alcoholic beverages,
25    food consisting of or infused with adult use cannabis,
26    soft drinks, and food that has been prepared for immediate

 

 

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1    consumption) which were received during the preceding
2    calendar month or quarter and upon which tax would have
3    been due but for the 0% rate imposed under this amendatory
4    Act of the 102nd General Assembly;
5        7. The amount of credit provided in Section 2d of this
6    Act;
7        8. The amount of tax due, including the amount of tax
8    that would have been due on food for human consumption
9    that is to be consumed off the premises where it is sold
10    (other than alcoholic beverages, food consisting of or
11    infused with adult use cannabis, soft drinks, and food
12    that has been prepared for immediate consumption) but for
13    the 0% rate imposed under this amendatory Act of the 102nd
14    General Assembly;
15        9. The signature of the taxpayer; and
16        10. Such other reasonable information as the
17    Department may require.
18    On and after January 1, 2018, except for returns for motor
19vehicles, watercraft, aircraft, and trailers that are required
20to be registered with an agency of this State, with respect to
21retailers whose annual gross receipts average $20,000 or more,
22all returns required to be filed pursuant to this Act shall be
23filed electronically. Retailers who demonstrate that they do
24not have access to the Internet or demonstrate hardship in
25filing electronically may petition the Department to waive the
26electronic filing requirement.

 

 

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

 

 

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

 

 

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

 

 

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

 

 

10200SB1150sam002- 125 -LRB102 04951 HLH 38504 a

1creditable, such amount shall be disregarded if it is less
2than 50 cents and shall be increased to $1 if it is 50 cents or
3more.
4    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    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall
14make all payments required by rules of the Department by
15electronic funds transfer. Beginning October 1, 1995, a
16taxpayer who has an average monthly tax liability of $50,000
17or more shall make all payments required by rules of the
18Department by electronic funds transfer. Beginning October 1,
192000, a taxpayer who has an annual tax liability of $200,000 or
20more shall make all payments required by rules of the
21Department by electronic funds transfer. The term "annual tax
22liability" shall be the sum of the taxpayer's liabilities
23under this Act, and under all other State and local occupation
24and use tax laws administered by the Department, for the
25immediately preceding calendar year. The term "average monthly
26tax liability" shall be the sum of the taxpayer's liabilities

 

 

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1under this Act, and under all other State and local occupation
2and use tax laws administered by the Department, for the
3immediately preceding calendar year divided by 12. Beginning
4on October 1, 2002, a taxpayer who has a tax liability in the
5amount set forth in subsection (b) of Section 2505-210 of the
6Department of Revenue Law shall make all payments required by
7rules of the Department by electronic funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make
10payments by electronic funds transfer. All taxpayers required
11to make payments by electronic funds transfer shall make those
12payments for 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
19payments in 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    Any amount which is required to be shown or reported on any
24return or other document under this Act shall, if such amount
25is not a whole-dollar amount, be increased to the nearest
26whole-dollar amount in any case where the fractional part of a

 

 

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

 

 

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

 

 

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1seller may report the transfer of all aircraft, watercraft,
2motor vehicles or trailers involved in that transaction to the
3Department on the same uniform invoice-transaction reporting
4return form. For purposes of this Section, "watercraft" means
5a Class 2, Class 3, or Class 4 watercraft as defined in Section
63-2 of the Boat Registration and Safety Act, a personal
7watercraft, or any boat equipped with an inboard motor.
8    In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, every person who is engaged in the
11business of leasing or renting such items and who, in
12connection with such business, sells any such item to a
13retailer for the purpose of resale is, notwithstanding any
14other provision of this Section to the contrary, authorized to
15meet the return-filing requirement of this Act by reporting
16the transfer of all the aircraft, watercraft, motor vehicles,
17or trailers transferred for resale during a month to the
18Department on the same uniform invoice-transaction reporting
19return form on or before the 20th of the month following the
20month in which the transfer takes place. Notwithstanding any
21other provision of this Act to the contrary, all returns filed
22under this paragraph must be filed by electronic means in the
23manner and form as required by the Department.
24    Any retailer who sells only motor vehicles, watercraft,
25aircraft, or trailers that are required to be registered with
26an agency of this State, so that all retailers' occupation tax

 

 

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

 

 

10200SB1150sam002- 131 -LRB102 04951 HLH 38504 a

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

 

 

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

 

 

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

 

 

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1vice-president, secretary or treasurer or by the properly
2accredited agent of such corporation.
3    Where the seller is a limited liability company, the
4return filed on behalf of the limited liability company shall
5be signed by a manager, member, or properly accredited agent
6of the limited liability company.
7    Except as provided in this Section, the retailer filing
8the return under this Section shall, at the time of filing such
9return, pay to the Department the amount of tax imposed by this
10Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
11on and after January 1, 1990, or $5 per calendar year,
12whichever is greater, which is allowed to reimburse the
13retailer for the expenses incurred in keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. On and after January 1,
162021, a certified service provider, as defined in the Leveling
17the Playing Field for Illinois Retail Act, filing the return
18under this Section on behalf of a remote retailer shall, at the
19time of such return, pay to the Department the amount of tax
20imposed by this Act less a discount of 1.75%. A remote retailer
21using a certified service provider to file a return on its
22behalf, as provided in the Leveling the Playing Field for
23Illinois Retail Act, is not eligible for the discount. When
24determining the discount allowed under this Section retailers
25shall include the amount of tax that would have been due at the
261% rate but for the 0% rate imposed under this amendatory Act

 

 

10200SB1150sam002- 135 -LRB102 04951 HLH 38504 a

1of the 102nd General Assembly. The discount under this Section
2is not allowed for the 1.25% portion of taxes paid on aviation
3fuel that is subject to the revenue use requirements of 49
4U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
5pursuant to Section 2d of this Act shall be included in the
6amount on which such 2.1% or 1.75% discount is computed. In the
7case of retailers who report and pay the tax on a transaction
8by transaction basis, as provided in this Section, such
9discount shall be taken with each such tax remittance instead
10of when such retailer files his periodic return. The discount
11allowed under this Section is allowed only for returns that
12are filed in the manner required by this Act. The Department
13may disallow the discount for retailers whose certificate of
14registration is revoked at the time the return is filed, but
15only if the Department's decision to revoke the certificate of
16registration has become final.
17    Before October 1, 2000, if the taxpayer's average monthly
18tax liability to the Department under this Act, the Use Tax
19Act, the Service Occupation Tax Act, and the Service Use Tax
20Act, excluding any liability for prepaid sales tax to be
21remitted in accordance with Section 2d of this Act, was
22$10,000 or more during the preceding 4 complete calendar
23quarters, he shall file a return with the Department each
24month by the 20th day of the month next following the month
25during which such tax liability is incurred and shall make
26payments to the Department on or before the 7th, 15th, 22nd and

 

 

10200SB1150sam002- 136 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 137 -LRB102 04951 HLH 38504 a

1January 1, 1987 and prior to January 1, 1988, each payment
2shall be in an amount equal to 22.5% of the taxpayer's actual
3liability for the month or 26.25% of the taxpayer's liability
4for the same calendar month of the preceding year. If the month
5during which such tax liability is incurred begins on or after
6January 1, 1988, and prior to January 1, 1989, or begins on or
7after January 1, 1996, each payment shall be in an amount equal
8to 22.5% of the taxpayer's actual liability for the month or
925% of the taxpayer's liability for the same calendar month of
10the preceding year. If the month during which such tax
11liability is incurred begins on or after January 1, 1989, and
12prior to January 1, 1996, each payment shall be in an amount
13equal to 22.5% of the taxpayer's actual liability for the
14month or 25% of the taxpayer's liability for the same calendar
15month of the preceding year or 100% of the taxpayer's actual
16liability for the quarter monthly reporting period. The amount
17of such quarter monthly payments shall be credited against the
18final tax liability of the taxpayer's return for that month.
19Before October 1, 2000, once applicable, the requirement of
20the making of quarter monthly payments to the Department by
21taxpayers having an average monthly tax liability of $10,000
22or more as determined in the manner provided above shall
23continue until such taxpayer's average monthly liability to
24the Department during the preceding 4 complete calendar
25quarters (excluding the month of highest liability and the
26month of lowest liability) is less than $9,000, or until such

 

 

10200SB1150sam002- 138 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 139 -LRB102 04951 HLH 38504 a

1The Department shall change such taxpayer's reporting status
2unless it finds that such change is seasonal in nature and not
3likely to be long term. If any such quarter monthly payment is
4not paid at the time or in the amount required by this Section,
5then the taxpayer shall be liable for penalties and interest
6on the difference between the minimum amount due as a payment
7and the amount of such quarter monthly payment actually and
8timely paid, except insofar as the taxpayer has previously
9made payments for that month to the Department in excess of the
10minimum payments previously due as provided in this Section.
11The Department shall make reasonable rules and regulations to
12govern the quarter monthly payment amount and quarter monthly
13payment dates for taxpayers who file on other than a calendar
14monthly basis.
15    The provisions of this paragraph apply before October 1,
162001. Without regard to whether a taxpayer is required to make
17quarter monthly payments as specified above, any taxpayer who
18is required by Section 2d of this Act to collect and remit
19prepaid taxes and has collected prepaid taxes which average in
20excess of $25,000 per month during the preceding 2 complete
21calendar quarters, shall file a return with the Department as
22required by Section 2f and shall make payments to the
23Department on or before the 7th, 15th, 22nd and last day of the
24month during which such liability is incurred. If the month
25during which such tax liability is incurred began prior to
26September 1, 1985 (the effective date of Public Act 84-221),

 

 

10200SB1150sam002- 140 -LRB102 04951 HLH 38504 a

1each payment shall be in an amount not less than 22.5% of the
2taxpayer's actual liability under Section 2d. If the month
3during which such tax liability is incurred begins on or after
4January 1, 1986, each payment shall be in an amount equal to
522.5% of the taxpayer's actual liability for the month or
627.5% of the taxpayer's liability for the same calendar month
7of the preceding calendar year. If the month during which such
8tax liability is incurred begins on or after January 1, 1987,
9each payment shall be in an amount equal to 22.5% of the
10taxpayer's actual liability for the month or 26.25% of the
11taxpayer's liability for the same calendar month of the
12preceding year. The amount of such quarter monthly payments
13shall be credited against the final tax liability of the
14taxpayer's return for that month filed under this Section or
15Section 2f, as the case may be. Once applicable, the
16requirement of the making of quarter monthly payments to the
17Department pursuant to this paragraph shall continue until
18such taxpayer's average monthly prepaid tax collections during
19the preceding 2 complete calendar quarters is $25,000 or less.
20If any such quarter monthly payment is not paid at the time or
21in the amount required, the taxpayer shall be liable for
22penalties and interest on such difference, except insofar as
23the taxpayer has previously made payments for that month in
24excess of the minimum payments previously due.
25    The provisions of this paragraph apply on and after
26October 1, 2001. Without regard to whether a taxpayer is

 

 

10200SB1150sam002- 141 -LRB102 04951 HLH 38504 a

1required to make quarter monthly payments as specified above,
2any taxpayer who is required by Section 2d of this Act to
3collect and remit prepaid taxes and has collected prepaid
4taxes that average in excess of $20,000 per month during the
5preceding 4 complete calendar quarters shall file a return
6with the Department as required by Section 2f and shall make
7payments to the Department on or before the 7th, 15th, 22nd and
8last day of the month during which the liability is incurred.
9Each payment shall be in an amount equal to 22.5% of the
10taxpayer's actual liability for the month or 25% of the
11taxpayer's liability for the same calendar month of the
12preceding year. The amount of the quarter monthly payments
13shall be credited against the final tax liability of the
14taxpayer's return for that month filed under this Section or
15Section 2f, as the case may be. Once applicable, the
16requirement of the making of quarter monthly payments to the
17Department pursuant to this paragraph shall continue until the
18taxpayer's average monthly prepaid tax collections during the
19preceding 4 complete calendar quarters (excluding the month of
20highest liability and the month of lowest liability) is less
21than $19,000 or until such taxpayer's average monthly
22liability to the Department as computed for each calendar
23quarter of the 4 preceding complete calendar quarters is less
24than $20,000. If any such quarter monthly payment is not paid
25at the time or in the amount required, the taxpayer shall be
26liable for penalties and interest on such difference, except

 

 

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1insofar as the taxpayer has previously made payments for that
2month in excess of the minimum payments previously due.
3    If any payment provided for in this Section exceeds the
4taxpayer's liabilities under this Act, the Use Tax Act, the
5Service Occupation Tax Act and the Service Use Tax Act, as
6shown on an original monthly return, the Department shall, if
7requested by the taxpayer, issue to the taxpayer a credit
8memorandum no later than 30 days after the date of payment. The
9credit evidenced by such credit memorandum may be assigned by
10the taxpayer to a similar taxpayer under this Act, the Use Tax
11Act, the Service Occupation Tax Act or the Service Use Tax Act,
12in accordance with reasonable rules and regulations to be
13prescribed by the Department. If no such request is made, the
14taxpayer may credit such excess payment against tax liability
15subsequently to be remitted to the Department under this Act,
16the Use Tax Act, the Service Occupation Tax Act or the Service
17Use Tax Act, in accordance with reasonable rules and
18regulations prescribed by the Department. If the Department
19subsequently determined that all or any part of the credit
20taken was not actually due to the taxpayer, the taxpayer's
212.1% and 1.75% vendor's discount shall be reduced by 2.1% or
221.75% of the difference between the credit taken and that
23actually due, and that taxpayer shall be liable for penalties
24and interest on such difference.
25    If a retailer of motor fuel is entitled to a credit under
26Section 2d of this Act which exceeds the taxpayer's liability

 

 

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1to the Department under this Act for the month for which the
2taxpayer is filing a return, the Department shall issue the
3taxpayer a credit memorandum for the excess.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund, a special fund in the
6State treasury which is hereby created, the net revenue
7realized for the preceding month from the 1% tax imposed under
8this Act.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund, a special
11fund in the State treasury which is hereby created, 4% of the
12net revenue realized for the preceding month from the 6.25%
13general rate other than aviation fuel sold on or after
14December 1, 2019. This exception for aviation fuel only
15applies for so long as the revenue use requirements of 49
16U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
17    Beginning August 1, 2000, each month the Department shall
18pay into the County and Mass Transit District Fund 20% of the
19net revenue realized for the preceding month from the 1.25%
20rate on the selling price of motor fuel and gasohol. Beginning
21September 1, 2010, each month the Department shall pay into
22the County and Mass Transit District Fund 20% of the net
23revenue realized for the preceding month from the 1.25% rate
24on the selling price of sales tax holiday items.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund 16% of the net revenue

 

 

10200SB1150sam002- 144 -LRB102 04951 HLH 38504 a

1realized for the preceding month from the 6.25% general rate
2on the selling price of tangible personal property other than
3aviation fuel sold on or after December 1, 2019. This
4exception for aviation fuel only applies for so long as the
5revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
647133 are binding on the State.
7    For aviation fuel sold on or after December 1, 2019, each
8month the Department shall pay into the State Aviation Program
9Fund 20% of the net revenue realized for the preceding month
10from the 6.25% general rate on the selling price of aviation
11fuel, less an amount estimated by the Department to be
12required for refunds of the 20% portion of the tax on aviation
13fuel under this Act, which amount shall be deposited into the
14Aviation Fuel Sales Tax Refund Fund. The Department shall only
15pay moneys into the State Aviation Program Fund and the
16Aviation Fuel Sales Tax Refund Fund under this Act for so long
17as the revenue use requirements of 49 U.S.C. 47107(b) and 49
18U.S.C. 47133 are binding on the State.
19    Beginning August 1, 2000, each month the Department shall
20pay into the Local Government Tax Fund 80% of the net revenue
21realized for the preceding month from the 1.25% rate on the
22selling price of motor fuel and gasohol. Beginning September
231, 2010, each month the Department shall pay into the Local
24Government Tax Fund 80% of the net revenue realized for the
25preceding month from the 1.25% rate on the selling price of
26sales tax holiday items.

 

 

10200SB1150sam002- 145 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 146 -LRB102 04951 HLH 38504 a

1used in this paragraph, the "average monthly deficit" shall be
2equal to the difference between the average monthly claims for
3payment by the fund and the average monthly revenues deposited
4into the fund, excluding payments made pursuant to this
5paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under the Use Tax Act, the Service
8Use Tax Act, the Service Occupation Tax Act, and this Act, each
9month the Department shall deposit $500,000 into the State
10Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to this Act,
19Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
20Act, and Section 9 of the Service Occupation Tax Act, such Acts
21being hereinafter called the "Tax Acts" and such aggregate of
222.2% or 3.8%, as the case may be, of moneys being hereinafter
23called the "Tax Act Amount", and (2) the amount transferred to
24the Build Illinois Fund from the State and Local Sales Tax
25Reform Fund shall be less than the Annual Specified Amount (as
26hereinafter defined), an amount equal to the difference shall

 

 

10200SB1150sam002- 147 -LRB102 04951 HLH 38504 a

1be immediately paid into the Build Illinois Fund from other
2moneys received by the Department pursuant to the Tax Acts;
3the "Annual Specified Amount" means the amounts specified
4below for fiscal years 1986 through 1993:
5Fiscal YearAnnual Specified Amount
61986$54,800,000
71987$76,650,000
81988$80,480,000
91989$88,510,000
101990$115,330,000
111991$145,470,000
121992$182,730,000
131993$206,520,000;
14and means the Certified Annual Debt Service Requirement (as
15defined in Section 13 of the Build Illinois Bond Act) or the
16Tax Act Amount, whichever is greater, for fiscal year 1994 and
17each fiscal year thereafter; and further provided, that if on
18the last business day of any month the sum of (1) the Tax Act
19Amount required to be deposited into the Build Illinois Bond
20Account in the Build Illinois Fund during such month and (2)
21the amount transferred to the Build Illinois Fund from the
22State and Local Sales Tax Reform Fund shall have been less than
231/12 of the Annual Specified Amount, an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and, further provided, that in no event shall the

 

 

10200SB1150sam002- 148 -LRB102 04951 HLH 38504 a

1payments required under the preceding proviso result in
2aggregate payments into the Build Illinois Fund pursuant to
3this clause (b) for any fiscal year in excess of the greater of
4(i) the Tax Act Amount or (ii) the Annual Specified Amount for
5such fiscal year. The amounts payable into the Build Illinois
6Fund under clause (b) of the first sentence in this paragraph
7shall be payable only until such time as the aggregate amount
8on deposit under each trust indenture securing Bonds issued
9and outstanding pursuant to the Build Illinois Bond Act is
10sufficient, taking into account any future investment income,
11to fully provide, in accordance with such indenture, for the
12defeasance of or the payment of the principal of, premium, if
13any, and interest on the Bonds secured by such indenture and on
14any Bonds expected to be issued thereafter and all fees and
15costs payable with respect thereto, all as certified by the
16Director of the Bureau of the Budget (now Governor's Office of
17Management and Budget). If on the last business day of any
18month in which Bonds are outstanding pursuant to the Build
19Illinois Bond Act, the aggregate of moneys deposited in the
20Build Illinois Bond Account in the Build Illinois Fund in such
21month shall be less than the amount required to be transferred
22in such month from the Build Illinois Bond Account to the Build
23Illinois Bond Retirement and Interest Fund pursuant to Section
2413 of the Build Illinois Bond Act, an amount equal to such
25deficiency shall be immediately paid from other moneys
26received by the Department pursuant to the Tax Acts to the

 

 

10200SB1150sam002- 149 -LRB102 04951 HLH 38504 a

1Build Illinois Fund; provided, however, that any amounts paid
2to the Build Illinois Fund in any fiscal year pursuant to this
3sentence shall be deemed to constitute payments pursuant to
4clause (b) of the first sentence of this paragraph and shall
5reduce the amount otherwise payable for such fiscal year
6pursuant to that clause (b). The moneys received by the
7Department pursuant to this Act and required to be deposited
8into the Build Illinois Fund are subject to the pledge, claim
9and charge set forth in Section 12 of the Build Illinois Bond
10Act.
11    Subject to payment of amounts into the Build Illinois Fund
12as provided in the preceding paragraph or in any amendment
13thereto hereafter enacted, the following specified monthly
14installment of the amount requested in the certificate of the
15Chairman of the Metropolitan Pier and Exposition Authority
16provided under Section 8.25f of the State Finance Act, but not
17in excess of sums designated as "Total Deposit", shall be
18deposited in the aggregate from collections under Section 9 of
19the Use Tax Act, Section 9 of the Service Use Tax Act, Section
209 of the Service Occupation Tax Act, and Section 3 of the
21Retailers' Occupation Tax Act into the McCormick Place
22Expansion Project Fund in the specified fiscal years.
23Fiscal YearTotal Deposit
241993         $0
251994 53,000,000
261995 58,000,000

 

 

10200SB1150sam002- 150 -LRB102 04951 HLH 38504 a

11996 61,000,000
21997 64,000,000
31998 68,000,000
41999 71,000,000
52000 75,000,000
62001 80,000,000
72002 93,000,000
82003 99,000,000
92004103,000,000
102005108,000,000
112006113,000,000
122007119,000,000
132008126,000,000
142009132,000,000
152010139,000,000
162011146,000,000
172012153,000,000
182013161,000,000
192014170,000,000
202015179,000,000
212016189,000,000
222017199,000,000
232018210,000,000
242019221,000,000
252020233,000,000
262021300,000,000

 

 

10200SB1150sam002- 151 -LRB102 04951 HLH 38504 a

12022300,000,000
22023300,000,000
32024 300,000,000
42025 300,000,000
52026 300,000,000
62027 375,000,000
72028 375,000,000
82029 375,000,000
92030 375,000,000
102031 375,000,000
112032 375,000,000
122033375,000,000
132034375,000,000
142035375,000,000
152036450,000,000
16and
17each fiscal year
18thereafter that bonds
19are outstanding under
20Section 13.2 of the
21Metropolitan Pier and
22Exposition Authority Act,
23but not after fiscal year 2060.
24    Beginning July 20, 1993 and in each month of each fiscal
25year thereafter, one-eighth of the amount requested in the
26certificate of the Chairman of the Metropolitan Pier and

 

 

10200SB1150sam002- 152 -LRB102 04951 HLH 38504 a

1Exposition Authority for that fiscal year, less the amount
2deposited into the McCormick Place Expansion Project Fund by
3the State Treasurer in the respective month under subsection
4(g) of Section 13 of the Metropolitan Pier and Exposition
5Authority Act, plus cumulative deficiencies in the deposits
6required under this Section for previous months and years,
7shall be deposited into the McCormick Place Expansion Project
8Fund, until the full amount requested for the fiscal year, but
9not in excess of the amount specified above as "Total
10Deposit", has been deposited.
11    Subject to payment of amounts into the Capital Projects
12Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, for aviation fuel sold on or after December 1, 2019,
16the Department shall each month deposit into the Aviation Fuel
17Sales Tax Refund Fund an amount estimated by the Department to
18be required for refunds of the 80% portion of the tax on
19aviation fuel under this Act. The Department shall only
20deposit moneys into the Aviation Fuel Sales Tax Refund Fund
21under this paragraph for so long as the revenue use
22requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
23binding on the State.
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

 

 

10200SB1150sam002- 153 -LRB102 04951 HLH 38504 a

1enacted, beginning July 1, 1993 and ending on September 30,
22013, the Department shall each month pay into the Illinois
3Tax Increment Fund 0.27% of 80% of the net revenue realized for
4the preceding month from the 6.25% general rate on the selling
5price of tangible personal property.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning with the receipt of the first report of
10taxes paid by an eligible business and continuing for a
1125-year period, the Department shall each month pay into the
12Energy Infrastructure Fund 80% of the net revenue realized
13from the 6.25% general rate on the selling price of
14Illinois-mined coal that was sold to an eligible business. For
15purposes of this paragraph, the term "eligible business" means
16a new electric generating facility certified pursuant to
17Section 605-332 of the Department of Commerce and Economic
18Opportunity Law of the Civil Administrative Code of Illinois.
19    Subject to payment of amounts into the Build Illinois
20Fund, the McCormick Place Expansion Project Fund, the Illinois
21Tax Increment Fund, and the Energy Infrastructure Fund
22pursuant to the preceding paragraphs or in any amendments to
23this Section hereafter enacted, beginning on the first day of
24the first calendar month to occur on or after August 26, 2014
25(the effective date of Public Act 98-1098), each month, from
26the collections made under Section 9 of the Use Tax Act,

 

 

10200SB1150sam002- 154 -LRB102 04951 HLH 38504 a

1Section 9 of the Service Use Tax Act, Section 9 of the Service
2Occupation Tax Act, and Section 3 of the Retailers' Occupation
3Tax Act, the Department shall pay into the Tax Compliance and
4Administration Fund, to be used, subject to appropriation, to
5fund additional auditors and compliance personnel at the
6Department of Revenue, an amount equal to 1/12 of 5% of 80% of
7the cash receipts collected during the preceding fiscal year
8by the Audit Bureau of the Department under the Use Tax Act,
9the Service Use Tax Act, the Service Occupation Tax Act, the
10Retailers' Occupation Tax Act, and associated local occupation
11and use taxes administered by the Department.
12    Subject to payments of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, the Energy Infrastructure Fund, and the
15Tax Compliance and Administration Fund as provided in this
16Section, beginning on July 1, 2018 the Department shall pay
17each month into the Downstate Public Transportation Fund the
18moneys required to be so paid under Section 2-3 of the
19Downstate Public Transportation Act.
20    Subject to successful execution and delivery of a
21public-private agreement between the public agency and private
22entity and completion of the civic build, beginning on July 1,
232023, of the remainder of the moneys received by the
24Department under the Use Tax Act, the Service Use Tax Act, the
25Service Occupation Tax Act, and this Act, the Department shall
26deposit the following specified deposits in the aggregate from

 

 

10200SB1150sam002- 155 -LRB102 04951 HLH 38504 a

1collections under the Use Tax Act, the Service Use Tax Act, the
2Service Occupation Tax Act, and the Retailers' Occupation Tax
3Act, as required under Section 8.25g of the State Finance Act
4for distribution consistent with the Public-Private
5Partnership for Civic and Transit Infrastructure Project Act.
6The moneys received by the Department pursuant to this Act and
7required to be deposited into the Civic and Transit
8Infrastructure Fund are subject to the pledge, claim and
9charge set forth in Section 25-55 of the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11As used in this paragraph, "civic build", "private entity",
12"public-private agreement", and "public agency" have the
13meanings provided in Section 25-10 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15        Fiscal Year.............................Total Deposit
16        2024.....................................$200,000,000
17        2025....................................$206,000,000
18        2026....................................$212,200,000
19        2027....................................$218,500,000
20        2028....................................$225,100,000
21        2029....................................$288,700,000
22        2030....................................$298,900,000
23        2031....................................$309,300,000
24        2032....................................$320,100,000
25        2033....................................$331,200,000
26        2034....................................$341,200,000

 

 

10200SB1150sam002- 156 -LRB102 04951 HLH 38504 a

1        2035....................................$351,400,000
2        2036....................................$361,900,000
3        2037....................................$372,800,000
4        2038....................................$384,000,000
5        2039....................................$395,500,000
6        2040....................................$407,400,000
7        2041....................................$419,600,000
8        2042....................................$432,200,000
9        2043....................................$445,100,000
10    Beginning July 1, 2021 and until July 1, 2022, subject to
11the payment of amounts into the County and Mass Transit
12District Fund, the Local Government Tax Fund, the Build
13Illinois Fund, the McCormick Place Expansion Project Fund, the
14Illinois Tax Increment Fund, the Energy Infrastructure Fund,
15and the Tax Compliance and Administration Fund as provided in
16this Section, the Department shall pay each month into the
17Road Fund the amount estimated to represent 16% of the net
18revenue realized from the taxes imposed on motor fuel and
19gasohol. Beginning July 1, 2022 and until July 1, 2023,
20subject to the payment of amounts into the County and Mass
21Transit District Fund, the Local Government Tax Fund, the
22Build Illinois Fund, the McCormick Place Expansion Project
23Fund, the Illinois Tax Increment Fund, the Energy
24Infrastructure Fund, and the Tax Compliance and Administration
25Fund as provided in this Section, the Department shall pay
26each month into the Road Fund the amount estimated to

 

 

10200SB1150sam002- 157 -LRB102 04951 HLH 38504 a

1represent 32% of the net revenue realized from the taxes
2imposed on motor fuel and gasohol. Beginning July 1, 2023 and
3until July 1, 2024, subject to the payment of amounts into the
4County and Mass Transit District Fund, the Local Government
5Tax Fund, the Build Illinois Fund, the McCormick Place
6Expansion Project Fund, the Illinois Tax Increment Fund, the
7Energy Infrastructure Fund, and the Tax Compliance and
8Administration Fund as provided in this Section, the
9Department shall pay each month into the Road Fund the amount
10estimated to represent 48% of the net revenue realized from
11the taxes imposed on motor fuel and gasohol. Beginning July 1,
122024 and until July 1, 2025, subject to the payment of amounts
13into the County and Mass Transit District Fund, the Local
14Government Tax Fund, the Build Illinois Fund, the McCormick
15Place Expansion Project Fund, the Illinois Tax Increment Fund,
16the Energy Infrastructure Fund, and the Tax Compliance and
17Administration Fund as provided in this Section, the
18Department shall pay each month into the Road Fund the amount
19estimated to represent 64% of the net revenue realized from
20the taxes imposed on motor fuel and gasohol. Beginning on July
211, 2025, subject to the payment of amounts into the County and
22Mass Transit District Fund, the Local Government Tax Fund, the
23Build Illinois Fund, the McCormick Place Expansion Project
24Fund, the Illinois Tax Increment Fund, the Energy
25Infrastructure Fund, and the Tax Compliance and Administration
26Fund as provided in this Section, the Department shall pay

 

 

10200SB1150sam002- 158 -LRB102 04951 HLH 38504 a

1each month into the Road Fund the amount estimated to
2represent 80% of the net revenue realized from the taxes
3imposed on motor fuel and gasohol. As used in this paragraph
4"motor fuel" has the meaning given to that term in Section 1.1
5of the Motor Fuel Tax Act, and "gasohol" has the meaning given
6to that term in Section 3-40 of the Use Tax Act.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, 75% thereof shall be paid into the State
9Treasury and 25% shall be reserved in a special account and
10used only for the transfer to the Common School Fund as part of
11the monthly transfer from the General Revenue Fund in
12accordance with Section 8a of the State Finance Act.
13    The Department may, upon separate written notice to a
14taxpayer, require the taxpayer to prepare and file with the
15Department on a form prescribed by the Department within not
16less than 60 days after receipt of the notice an annual
17information return for the tax year specified in the notice.
18Such annual return to the Department shall include a statement
19of gross receipts as shown by the retailer's last Federal
20income tax return. If the total receipts of the business as
21reported in the Federal income tax return do not agree with the
22gross receipts reported to the Department of Revenue for the
23same period, the retailer shall attach to his annual return a
24schedule showing a reconciliation of the 2 amounts and the
25reasons for the difference. The retailer's annual return to
26the Department shall also disclose the cost of goods sold by

 

 

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

 

 

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

 

 

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

 

 

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1significant risk of loss of revenue to the State at such an
2exhibition or event. Such a finding shall be based on evidence
3that a substantial number of concessionaires or other sellers
4who are not residents of Illinois will be engaging in the
5business of selling tangible personal property at retail at
6the exhibition or event, or other evidence of a significant
7risk of loss of revenue to the State. The Department shall
8notify concessionaires and other sellers affected by the
9imposition of this requirement. In the absence of notification
10by the Department, the concessionaires and other sellers shall
11file their returns as otherwise required in this Section.
12(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
13101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
146-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
15101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised
1612-7-21.)
 
17    Section 10-30. The Innovation Development and Economy Act
18is amended by changing Sections 10 and 31 as follows:
 
19    (50 ILCS 470/10)
20    Sec. 10. Definitions. As used in this Act, the following
21words and phrases shall have the following meanings unless a
22different meaning clearly appears from the context:
23    "Base year" means the calendar year immediately prior to
24the calendar year in which the STAR bond district is

 

 

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1established.
2    "Commence work" means the manifest commencement of actual
3operations on the development site, such as, erecting a
4building, general on-site and off-site grading and utility
5installations, commencing design and construction
6documentation, ordering lead-time materials, excavating the
7ground to lay a foundation or a basement, or work of like
8description which a reasonable person would recognize as being
9done with the intention and purpose to continue work until the
10project is completed.
11    "County" means the county in which a proposed STAR bond
12district is located.
13    "De minimis" means an amount less than 15% of the land area
14within a STAR bond district.
15    "Department of Revenue" means the Department of Revenue of
16the State of Illinois.
17    "Destination user" means an owner, operator, licensee,
18co-developer, subdeveloper, or tenant (i) that operates a
19business within a STAR bond district that is a retail store
20having at least 150,000 square feet of sales floor area; (ii)
21that at the time of opening does not have another Illinois
22location within a 70 mile radius; (iii) that has an annual
23average of not less than 30% of customers who travel from at
24least 75 miles away or from out-of-state, as demonstrated by
25data from a comparable existing store or stores, or, if there
26is no comparable existing store, as demonstrated by an

 

 

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1economic analysis that shows that the proposed retailer will
2have an annual average of not less than 30% of customers who
3travel from at least 75 miles away or from out-of-state; and
4(iv) that makes an initial capital investment, including
5project costs and other direct costs, of not less than
6$30,000,000 for such retail store.
7    "Destination hotel" means a hotel (as that term is defined
8in Section 2 of the Hotel Operators' Occupation Tax Act)
9complex having at least 150 guest rooms and which also
10includes a venue for entertainment attractions, rides, or
11other activities oriented toward the entertainment and
12amusement of its guests and other patrons.
13    "Developer" means any individual, corporation, trust,
14estate, partnership, limited liability partnership, limited
15liability company, or other entity. The term does not include
16a not-for-profit entity, political subdivision, or other
17agency or instrumentality of the State.
18    "Director" means the Director of Revenue, who shall
19consult with the Director of Commerce and Economic Opportunity
20in any approvals or decisions required by the Director under
21this Act.
22    "Economic impact study" means a study conducted by an
23independent economist to project the financial benefit of the
24proposed STAR bond project to the local, regional, and State
25economies, consider the proposed adverse impacts on similar
26projects and businesses, as well as municipalities within the

 

 

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

 

 

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

 

 

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

 

 

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1improvements that serve the public purposes set forth in
2Section 5 of this Act and that benefit the STAR bond district
3or any STAR bond projects, including, but not limited to,
4streets, drives and driveways, traffic and directional signs
5and signals, parking lots and parking facilities,
6interchanges, highways, sidewalks, bridges, underpasses and
7overpasses, bike and walking trails, sanitary storm sewers and
8lift stations, drainage conduits, channels, levees, canals,
9storm water detention and retention facilities, utilities and
10utility connections, water mains and extensions, and street
11and parking lot lighting and connections.
12    "Local sales taxes" means any locally-imposed taxes
13received by a municipality, county, or other local
14governmental entity arising from sales by retailers and
15servicemen within a STAR bond district, including business
16district sales taxes and STAR bond occupation taxes, and that
17portion of the net revenue realized, plus that portion of the
18net revenue that would have been realized but for the
19reduction of the rate to 0% under this amendatory Act of the
20102nd General Assembly, under the Retailers' Occupation Tax
21Act, the Use Tax Act, the Service Use Tax Act, and the Service
22Occupation Tax Act from transactions at places of business
23located within a STAR bond district that is deposited or,
24under this amendatory Act of the 102nd General Assembly,
25transferred into the Local Government Tax Fund and the County
26and Mass Transit District Fund. For the purpose of this Act,

 

 

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1"local sales taxes" does not include (i) any taxes authorized
2pursuant to the Local Mass Transit District Act or the
3Metro-East Park and Recreation District Act for so long as the
4applicable taxing district does not impose a tax on real
5property, (ii) county school facility and resources occupation
6taxes imposed pursuant to Section 5-1006.7 of the Counties
7Code, or (iii) any taxes authorized under the Flood Prevention
8District Act.
9    "Local sales tax increment" means, except as otherwise
10provided in this Section, with respect to local sales taxes
11administered by the Illinois Department of Revenue, (i) all of
12the local sales tax paid (plus all of the local sales tax that
13would have been paid but for the reduction of the rate to 0%
14under this amendatory Act of the 102nd General Assembly) by
15destination users, destination hotels, and entertainment users
16that is in excess of the local sales tax paid (plus all of the
17local sales tax that would have been paid but for the reduction
18of the rate to 0% under this amendatory Act of the 102nd
19General Assembly) by destination users, destination hotels,
20and entertainment users for the same month in the base year, as
21determined by the Illinois Department of Revenue, (ii) in the
22case of a municipality forming a STAR bond district that is
23wholly within the corporate boundaries of the municipality and
24in the case of a municipality and county forming a STAR bond
25district that is only partially within such municipality, that
26portion of the local sales tax paid (plus that portion of the

 

 

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1local sales tax that would have been paid but for the reduction
2of the rate to 0% under this amendatory Act of the 102nd
3General Assembly) by taxpayers that are not destination users,
4destination hotels, or entertainment users that is in excess
5of the local sales tax paid (plus the local sales tax that
6would have been paid but for the reduction of the rate to 0%
7under this amendatory Act of the 102nd General Assembly) by
8taxpayers that are not destination users, destination hotels,
9or entertainment users for the same month in the base year, as
10determined by the Illinois Department of Revenue, and (iii) in
11the case of a county in which a STAR bond district is formed
12that is wholly within a municipality, that portion of the
13local sales tax paid by taxpayers that are not destination
14users, destination hotels, or entertainment users that is in
15excess of the local sales tax paid by taxpayers that are not
16destination users, destination hotels, or entertainment users
17for the same month in the base year, as determined by the
18Illinois Department of Revenue, but only if the corporate
19authorities of the county adopts an ordinance, and files a
20copy with the Department within the same time frames as
21required for STAR bond occupation taxes under Section 31, that
22designates the taxes referenced in this clause (iii) as part
23of the local sales tax increment under this Act. "Local sales
24tax increment" means, with respect to local sales taxes
25administered by a municipality, county, or other unit of local
26government, that portion of the local sales tax that is in

 

 

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1excess of the local sales tax for the same month in the base
2year, as determined by the respective municipality, county, or
3other unit of local government. If any portion of local sales
4taxes are, at the time of formation of a STAR bond district,
5already subject to tax increment financing under the Tax
6Increment Allocation Redevelopment Act, then the local sales
7tax increment for such portion shall be frozen at the base year
8established in accordance with this Act, and all future
9incremental increases shall be included in the "local sales
10tax increment" under this Act. Any party otherwise entitled to
11receipt of incremental local sales tax revenues through an
12existing tax increment financing district shall be entitled to
13continue to receive such revenues up to the amount frozen in
14the base year. Nothing in this Act shall affect the prior
15qualification of existing redevelopment project costs incurred
16that are eligible for reimbursement under the Tax Increment
17Allocation Redevelopment Act. In such event, prior to
18approving a STAR bond district, the political subdivision
19forming the STAR bond district shall take such action as is
20necessary, including amending the existing tax increment
21financing district redevelopment plan, to carry out the
22provisions of this Act. The Illinois Department of Revenue
23shall allocate the local sales tax increment only if the local
24sales tax is administered by the Department. "Local sales tax
25increment" does not include taxes and penalties collected on
26aviation fuel, as defined in Section 3 of the Retailers'

 

 

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1Occupation Tax, sold on or after December 1, 2019 and through
2December 31, 2020.
3    "Market study" means a study to determine the ability of
4the proposed STAR bond project to gain market share locally
5and regionally and to remain profitable past the term of
6repayment of STAR bonds.
7    "Master developer" means a developer cooperating with a
8political subdivision to plan, develop, and implement a STAR
9bond project plan for a STAR bond district. Subject to the
10limitations of Section 25, the master developer may work with
11and transfer certain development rights to other developers
12for the purpose of implementing STAR bond project plans and
13achieving the purposes of this Act. A master developer for a
14STAR bond district shall be appointed by a political
15subdivision in the resolution establishing the STAR bond
16district, and the master developer must, at the time of
17appointment, own or have control of, through purchase
18agreements, option contracts, or other means, not less than
1950% of the acreage within the STAR bond district and the master
20developer or its affiliate must have ownership or control on
21June 1, 2010.
22    "Master development agreement" means an agreement between
23the master developer and the political subdivision to govern a
24STAR bond district and any STAR bond projects.
25    "Municipality" means the city, village, or incorporated
26town in which a proposed STAR bond district is located.

 

 

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1    "Pledged STAR revenues" means those sales tax and revenues
2and other sources of funds pledged to pay debt service on STAR
3bonds or to pay project costs pursuant to Section 30.
4Notwithstanding any provision to the contrary, the following
5revenues shall not constitute pledged STAR revenues or be
6available to pay principal and interest on STAR bonds: any
7State sales tax increment or local sales tax increment from a
8retail entity initiating operations in a STAR bond district
9while terminating operations at another Illinois location
10within 25 miles of the STAR bond district. For purposes of this
11paragraph, "terminating operations" means a closing of a
12retail operation that is directly related to the opening of
13the same operation or like retail entity owned or operated by
14more than 50% of the original ownership in a STAR bond district
15within one year before or after initiating operations in the
16STAR bond district, but it does not mean closing an operation
17for reasons beyond the control of the retail entity, as
18documented by the retail entity, subject to a reasonable
19finding by the municipality (or county if such retail
20operation is not located within a municipality) in which the
21terminated operations were located that the closed location
22contained inadequate space, had become economically obsolete,
23or was no longer a viable location for the retailer or
24serviceman.
25    "Political subdivision" means a municipality or county
26which undertakes to establish a STAR bond district pursuant to

 

 

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1the provisions of this Act.
2    "Project costs" means and includes the sum total of all
3costs incurred or estimated to be incurred on or following the
4date of establishment of a STAR bond district that are
5reasonable or necessary to implement a STAR bond district plan
6or any STAR bond project plans, or both, including costs
7incurred for public improvements and private improvements that
8serve the public purposes set forth in Section 5 of this Act.
9Such costs include without limitation the following:
10        (a) costs of studies, surveys, development of plans
11    and specifications, formation, implementation, and
12    administration of a STAR bond district, STAR bond district
13    plan, any STAR bond projects, or any STAR bond project
14    plans, including, but not limited to, staff and
15    professional service costs for architectural, engineering,
16    legal, financial, planning, or other services, provided
17    however that no charges for professional services may be
18    based on a percentage of the tax increment collected and
19    no contracts for professional services, excluding
20    architectural and engineering services, may be entered
21    into if the terms of the contract extend beyond a period of
22    3 years;
23        (b) property assembly costs, including, but not
24    limited to, acquisition of land and other real property or
25    rights or interests therein, located within the boundaries
26    of a STAR bond district, demolition of buildings, site

 

 

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1    preparation, site improvements that serve as an engineered
2    barrier addressing ground level or below ground
3    environmental contamination, including, but not limited
4    to, parking lots and other concrete or asphalt barriers,
5    the clearing and grading of land, and importing additional
6    soil and fill materials, or removal of soil and fill
7    materials from the site;
8        (c) subject to paragraph (d), costs of buildings and
9    other vertical improvements that are located within the
10    boundaries of a STAR bond district and owned by a
11    political subdivision or other public entity, including
12    without limitation police and fire stations, educational
13    facilities, and public restrooms and rest areas;
14        (c-1) costs of buildings and other vertical
15    improvements that are located within the boundaries of a
16    STAR bond district and owned by a destination user or
17    destination hotel; except that only 2 destination users in
18    a STAR bond district and one destination hotel are
19    eligible to include the cost of those vertical
20    improvements as project costs;
21        (c-5) costs of buildings; rides and attractions, which
22    include carousels, slides, roller coasters, displays,
23    models, towers, works of art, and similar theme and
24    amusement park improvements; and other vertical
25    improvements that are located within the boundaries of a
26    STAR bond district and owned by an entertainment user;

 

 

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1    except that only one entertainment user in a STAR bond
2    district is eligible to include the cost of those vertical
3    improvements as project costs;
4        (d) costs of the design and construction of
5    infrastructure and public works located within the
6    boundaries of a STAR bond district that are reasonable or
7    necessary to implement a STAR bond district plan or any
8    STAR bond project plans, or both, except that project
9    costs shall not include the cost of constructing a new
10    municipal public building principally used to provide
11    offices, storage space, or conference facilities or
12    vehicle storage, maintenance, or repair for
13    administrative, public safety, or public works personnel
14    and that is not intended to replace an existing public
15    building unless the political subdivision makes a
16    reasonable determination in a STAR bond district plan or
17    any STAR bond project plans, supported by information that
18    provides the basis for that determination, that the new
19    municipal building is required to meet an increase in the
20    need for public safety purposes anticipated to result from
21    the implementation of the STAR bond district plan or any
22    STAR bond project plans;
23        (e) costs of the design and construction of the
24    following improvements located outside the boundaries of a
25    STAR bond district, provided that the costs are essential
26    to further the purpose and development of a STAR bond

 

 

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1    district plan and either (i) part of and connected to
2    sewer, water, or utility service lines that physically
3    connect to the STAR bond district or (ii) significant
4    improvements for adjacent offsite highways, streets,
5    roadways, and interchanges that are approved by the
6    Illinois Department of Transportation. No other cost of
7    infrastructure and public works improvements located
8    outside the boundaries of a STAR bond district may be
9    deemed project costs;
10        (f) costs of job training and retraining projects,
11    including the cost of "welfare to work" programs
12    implemented by businesses located within a STAR bond
13    district;
14        (g) financing costs, including, but not limited to,
15    all necessary and incidental expenses related to the
16    issuance of obligations and which may include payment of
17    interest on any obligations issued hereunder including
18    interest accruing during the estimated period of
19    construction of any improvements in a STAR bond district
20    or any STAR bond projects for which such obligations are
21    issued and for not exceeding 36 months thereafter and
22    including reasonable reserves related thereto;
23        (h) to the extent the political subdivision by written
24    agreement accepts and approves the same, all or a portion
25    of a taxing district's capital costs resulting from a STAR
26    bond district or STAR bond projects necessarily incurred

 

 

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1    or to be incurred within a taxing district in furtherance
2    of the objectives of a STAR bond district plan or STAR bond
3    project plans;
4        (i) interest cost incurred by a developer for project
5    costs related to the acquisition, formation,
6    implementation, development, construction, and
7    administration of a STAR bond district, STAR bond district
8    plan, STAR bond projects, or any STAR bond project plans
9    provided that:
10            (i) payment of such costs in any one year may not
11        exceed 30% of the annual interest costs incurred by
12        the developer with regard to the STAR bond district or
13        any STAR bond projects during that year; and
14            (ii) the total of such interest payments paid
15        pursuant to this Act may not exceed 30% of the total
16        cost paid or incurred by the developer for a STAR bond
17        district or STAR bond projects, plus project costs,
18        excluding any property assembly costs incurred by a
19        political subdivision pursuant to this Act;
20        (j) costs of common areas located within the
21    boundaries of a STAR bond district;
22        (k) costs of landscaping and plantings, retaining
23    walls and fences, man-made lakes and ponds, shelters,
24    benches, lighting, and similar amenities located within
25    the boundaries of a STAR bond district;
26        (l) costs of mounted building signs, site monument,

 

 

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1    and pylon signs located within the boundaries of a STAR
2    bond district; or
3        (m) if included in the STAR bond district plan and
4    approved in writing by the Director, salaries or a portion
5    of salaries for local government employees to the extent
6    the same are directly attributable to the work of such
7    employees on the establishment and management of a STAR
8    bond district or any STAR bond projects.
9    Except as specified in items (a) through (m), "project
10costs" shall not include:
11        (i) the cost of construction of buildings that are
12    privately owned or owned by a municipality and leased to a
13    developer or retail user for non-entertainment retail
14    uses;
15        (ii) moving expenses for employees of the businesses
16    locating within the STAR bond district;
17        (iii) property taxes for property located in the STAR
18    bond district;
19        (iv) lobbying costs; and
20        (v) general overhead or administrative costs of the
21    political subdivision that would still have been incurred
22    by the political subdivision if the political subdivision
23    had not established a STAR bond district.
24    "Project development agreement" means any one or more
25agreements, including any amendments thereto, between a master
26developer and any co-developer or subdeveloper in connection

 

 

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1with a STAR bond project, which project development agreement
2may include the political subdivision as a party.
3    "Projected market area" means any area within the State in
4which a STAR bond district or STAR bond project is projected to
5have a significant fiscal or market impact as determined by
6the Director.
7    "Resolution" means a resolution, order, ordinance, or
8other appropriate form of legislative action of a political
9subdivision or other applicable public entity approved by a
10vote of a majority of a quorum at a meeting of the governing
11body of the political subdivision or applicable public entity.
12    "STAR bond" means a sales tax and revenue bond, note, or
13other obligation payable from pledged STAR revenues and issued
14by a political subdivision, the proceeds of which shall be
15used only to pay project costs as defined in this Act.
16    "STAR bond district" means the specific area declared to
17be an eligible area as determined by the political
18subdivision, and approved by the Director, in which the
19political subdivision may develop one or more STAR bond
20projects.
21    "STAR bond district plan" means the preliminary or
22conceptual plan that generally identifies the proposed STAR
23bond project areas and identifies in a general manner the
24buildings, facilities, and improvements to be constructed or
25improved in each STAR bond project area.
26    "STAR bond project" means a project within a STAR bond

 

 

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1district which is approved pursuant to Section 20.
2    "STAR bond project area" means the geographic area within
3a STAR bond district in which there may be one or more STAR
4bond projects.
5    "STAR bond project plan" means the written plan adopted by
6a political subdivision for the development of a STAR bond
7project in a STAR bond district; the plan may include, but is
8not limited to, (i) project costs incurred prior to the date of
9the STAR bond project plan and estimated future STAR bond
10project costs, (ii) proposed sources of funds to pay those
11costs, (iii) the nature and estimated term of any obligations
12to be issued by the political subdivision to pay those costs,
13(iv) the most recent equalized assessed valuation of the STAR
14bond project area, (v) an estimate of the equalized assessed
15valuation of the STAR bond district or applicable project area
16after completion of a STAR bond project, (vi) a general
17description of the types of any known or proposed developers,
18users, or tenants of the STAR bond project or projects
19included in the plan, (vii) a general description of the type,
20structure, and character of the property or facilities to be
21developed or improved, (viii) a description of the general
22land uses to apply to the STAR bond project, and (ix) a general
23description or an estimate of the type, class, and number of
24employees to be employed in the operation of the STAR bond
25project.
26    "State sales tax" means all of the net revenue realized

 

 

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1under the Retailers' Occupation Tax Act, the Use Tax Act, the
2Service Use Tax Act, and the Service Occupation Tax Act from
3transactions at places of business located within a STAR bond
4district, excluding that portion of the net revenue realized
5under the Retailers' Occupation Tax Act, the Use Tax Act, the
6Service Use Tax Act, and the Service Occupation Tax Act from
7transactions at places of business located within a STAR bond
8district that is deposited into the Local Government Tax Fund
9and the County and Mass Transit District Fund.
10    "State sales tax increment" means (i) 100% of that portion
11of the State sales tax that is in excess of the State sales tax
12for the same month in the base year, as determined by the
13Department of Revenue, from transactions at up to 2
14destination users, one destination hotel, and one
15entertainment user located within a STAR bond district, which
16destination users, destination hotel, and entertainment user
17shall be designated by the master developer and approved by
18the political subdivision and the Director in conjunction with
19the applicable STAR bond project approval, and (ii) 25% of
20that portion of the State sales tax that is in excess of the
21State sales tax for the same month in the base year, as
22determined by the Department of Revenue, from all other
23transactions within a STAR bond district. If any portion of
24State sales taxes are, at the time of formation of a STAR bond
25district, already subject to tax increment financing under the
26Tax Increment Allocation Redevelopment Act, then the State

 

 

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1sales tax increment for such portion shall be frozen at the
2base year established in accordance with this Act, and all
3future incremental increases shall be included in the State
4sales tax increment under this Act. Any party otherwise
5entitled to receipt of incremental State sales tax revenues
6through an existing tax increment financing district shall be
7entitled to continue to receive such revenues up to the amount
8frozen in the base year. Nothing in this Act shall affect the
9prior qualification of existing redevelopment project costs
10incurred that are eligible for reimbursement under the Tax
11Increment Allocation Redevelopment Act. In such event, prior
12to approving a STAR bond district, the political subdivision
13forming the STAR bond district shall take such action as is
14necessary, including amending the existing tax increment
15financing district redevelopment plan, to carry out the
16provisions of this Act.
17    "Substantial change" means a change wherein the proposed
18STAR bond project plan differs substantially in size, scope,
19or use from the approved STAR bond district plan or STAR bond
20project plan.
21    "Taxpayer" means an individual, partnership, corporation,
22limited liability company, trust, estate, or other entity that
23is subject to the Illinois Income Tax Act.
24    "Total development costs" means the aggregate public and
25private investment in a STAR bond district, including project
26costs and other direct and indirect costs related to the

 

 

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1development of the STAR bond district.
2    "Traditional retail use" means the operation of a business
3that derives at least 90% of its annual gross revenue from
4sales at retail, as that phrase is defined by Section 1 of the
5Retailers' Occupation Tax Act, but does not include the
6operations of destination users, entertainment users,
7restaurants, hotels, retail uses within hotels, or any other
8non-retail uses.
9    "Vacant" means that portion of the land in a proposed STAR
10bond district that is not occupied by a building, facility, or
11other vertical improvement.
12(Source: P.A. 101-10, eff. 6-5-19; 101-455, eff. 8-23-19;
13101-604, eff. 12-13-19.)
 
14    (50 ILCS 470/31)
15    Sec. 31. STAR bond occupation taxes.
16    (a) If the corporate authorities of a political
17subdivision have established a STAR bond district and have
18elected to impose a tax by ordinance pursuant to subsection
19(b) or (c) of this Section, each year after the date of the
20adoption of the ordinance and until all STAR bond project
21costs and all political subdivision obligations financing the
22STAR bond project costs, if any, have been paid in accordance
23with the STAR bond project plans, but in no event longer than
24the maximum maturity date of the last of the STAR bonds issued
25for projects in the STAR bond district, all amounts generated

 

 

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1by the retailers' occupation tax and service occupation tax
2shall be collected and the tax shall be enforced by the
3Department of Revenue in the same manner as all retailers'
4occupation taxes and service occupation taxes imposed in the
5political subdivision imposing the tax. The corporate
6authorities of the political subdivision shall deposit the
7proceeds of the taxes imposed under subsections (b) and (c)
8into either (i) a special fund held by the corporate
9authorities of the political subdivision called the STAR Bonds
10Tax Allocation Fund for the purpose of paying STAR bond
11project costs and obligations incurred in the payment of those
12costs if such taxes are designated as pledged STAR revenues by
13resolution or ordinance of the political subdivision or (ii)
14the political subdivision's general corporate fund if such
15taxes are not designated as pledged STAR revenues by
16resolution or ordinance.
17    The tax imposed under this Section by a municipality may
18be imposed only on the portion of a STAR bond district that is
19within the boundaries of the municipality. For any part of a
20STAR bond district that lies outside of the boundaries of that
21municipality, the municipality in which the other part of the
22STAR bond district lies (or the county, in cases where a
23portion of the STAR bond district lies in the unincorporated
24area of a county) is authorized to impose the tax under this
25Section on that part of the STAR bond district.
26    (b) The corporate authorities of a political subdivision

 

 

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1that has established a STAR bond district under this Act may,
2by ordinance or resolution, impose a STAR Bond Retailers'
3Occupation Tax upon all persons engaged in the business of
4selling tangible personal property, other than an item of
5tangible personal property titled or registered with an agency
6of this State's government, at retail in the STAR bond
7district at a rate not to exceed 1% of the gross receipts from
8the sales made in the course of that business, to be imposed
9only in 0.25% increments. The tax may not be imposed on
10tangible personal property taxed at the 1% rate under the
11Retailers' Occupation Tax Act (or at the 0% rate in accordance
12with this amendatory Act of the 102nd General Assembly).
13Beginning December 1, 2019 and through December 31, 2020, this
14tax is not imposed on sales of aviation fuel unless the tax
15revenue is expended for airport-related purposes. If the
16District does not have an airport-related purpose to which
17aviation fuel tax revenue is dedicated, then aviation fuel is
18excluded from the tax. The municipality must comply with the
19certification requirements for airport-related purposes under
20Section 2-22 of the Retailers' Occupation Tax Act. For
21purposes of this Act, "airport-related purposes" has the
22meaning ascribed in Section 6z-20.2 of the State Finance Act.
23Beginning January 1, 2021, this tax is not imposed on sales of
24aviation fuel for so long as the revenue use requirements of 49
25U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
26District.

 

 

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1    The tax imposed under this subsection and all civil
2penalties that may be assessed as an incident thereof shall be
3collected and enforced by the Department of Revenue. The
4certificate of registration that is issued by the Department
5to a retailer under the Retailers' Occupation Tax Act shall
6permit the retailer to engage in a business that is taxable
7under any ordinance or resolution enacted pursuant to this
8subsection without registering separately with the Department
9under such ordinance or resolution or under this subsection.
10The Department of Revenue shall have full power to administer
11and enforce this subsection, to collect all taxes and
12penalties due under this subsection in the manner hereinafter
13provided, and to determine all rights to credit memoranda
14arising on account of the erroneous payment of tax or penalty
15under this subsection. In the administration of, and
16compliance with, this subsection, the Department and persons
17who are subject to this subsection shall have the same rights,
18remedies, privileges, immunities, powers, and duties, and be
19subject to the same conditions, restrictions, limitations,
20penalties, exclusions, exemptions, and definitions of terms
21and employ the same modes of procedure, as are prescribed in
22Sections 1, 1a through 1o, 2 through 2-65 (in respect to all
23provisions therein other than the State rate of tax), 2c
24through 2h, 3 (except as to the disposition of taxes and
25penalties collected, and except that the retailer's discount
26is not allowed for taxes paid on aviation fuel that are subject

 

 

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1to the revenue use requirements of 49 U.S.C. 47107(b) and 49
2U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k,
35l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
4Retailers' Occupation Tax Act and all provisions of the
5Uniform Penalty and Interest Act, as fully as if those
6provisions were set forth herein.
7    If a tax is imposed under this subsection (b), a tax shall
8also be imposed under subsection (c) of this Section.
9    (c) If a tax has been imposed under subsection (b), a STAR
10Bond Service Occupation Tax shall also be imposed upon all
11persons engaged, in the STAR bond district, in the business of
12making sales of service, who, as an incident to making those
13sales of service, transfer tangible personal property within
14the STAR bond district, either in the form of tangible
15personal property or in the form of real estate as an incident
16to a sale of service. The tax shall be imposed at the same rate
17as the tax imposed in subsection (b) and shall not exceed 1% of
18the selling price of tangible personal property so transferred
19within the STAR bond district, to be imposed only in 0.25%
20increments. The tax may not be imposed on tangible personal
21property taxed at the 1% rate under the Service Occupation Tax
22Act. Beginning December 1, 2019 and through December 31, 2020,
23this tax is not imposed on sales of aviation fuel unless the
24tax revenue is expended for airport-related purposes. If the
25District does not have an airport-related purpose to which
26aviation fuel tax revenue is dedicated, then aviation fuel is

 

 

10200SB1150sam002- 189 -LRB102 04951 HLH 38504 a

1excluded from the tax. The municipality must comply with the
2certification requirements for airport-related purposes under
3Section 2-22 of the Retailers' Occupation Tax Act (or at the 0%
4rate in accordance with this amendatory Act of the 102nd
5General Assembly). For purposes of this Act, "airport-related
6purposes" has the meaning ascribed in Section 6z-20.2 of the
7State Finance Act. Beginning January 1, 2021, this tax is not
8imposed on sales of aviation fuel for so long as the revenue
9use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the District.
11    The tax imposed under this subsection and all civil
12penalties that may be assessed as an incident thereof shall be
13collected and enforced by the Department of Revenue. The
14certificate of registration that is issued by the Department
15to a retailer under the Retailers' Occupation Tax Act or under
16the Service Occupation Tax Act shall permit the registrant to
17engage in a business that is taxable under any ordinance or
18resolution enacted pursuant to this subsection without
19registering separately with the Department under that
20ordinance or resolution or under this subsection. The
21Department of Revenue shall have full power to administer and
22enforce this subsection, to collect all taxes and penalties
23due under this subsection, to dispose of taxes and penalties
24so collected in the manner hereinafter provided, and to
25determine all rights to credit memoranda arising on account of
26the erroneous payment of tax or penalty under this subsection.

 

 

10200SB1150sam002- 190 -LRB102 04951 HLH 38504 a

1In the administration of, and compliance with this subsection,
2the Department and persons who are subject to this subsection
3shall have the same rights, remedies, privileges, immunities,
4powers, and duties, and be subject to the same conditions,
5restrictions, limitations, penalties, exclusions, exemptions,
6and definitions of terms and employ the same modes of
7procedure as are prescribed in Sections 2, 2a through 2d, 3
8through 3-50 (in respect to all provisions therein other than
9the State rate of tax), 4 (except that the reference to the
10State shall be to the STAR bond district), 5, 7, 8 (except that
11the jurisdiction to which the tax shall be a debt to the extent
12indicated in that Section 8 shall be the political
13subdivision), 9 (except as to the disposition of taxes and
14penalties collected, and except that the returned merchandise
15credit for this tax may not be taken against any State tax, and
16except that the retailer's discount is not allowed for taxes
17paid on aviation fuel that are subject to the revenue use
18requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10,
1911, 12 (except the reference therein to Section 2b of the
20Retailers' Occupation Tax Act), 13 (except that any reference
21to the State shall mean the political subdivision), the first
22paragraph of Section 15, and Sections 16, 17, 18, 19 and 20 of
23the Service Occupation Tax Act and all provisions of the
24Uniform Penalty and Interest Act, as fully as if those
25provisions were set forth herein.
26    If a tax is imposed under this subsection (c), a tax shall

 

 

10200SB1150sam002- 191 -LRB102 04951 HLH 38504 a

1also be imposed under subsection (b) of this Section.
2    (d) Persons subject to any tax imposed under this Section
3may reimburse themselves for their seller's tax liability
4under this Section by separately stating the tax as an
5additional charge, which charge may be stated in combination,
6in a single amount, with State taxes that sellers are required
7to collect under the Use Tax Act, in accordance with such
8bracket schedules as the Department may prescribe.
9    Whenever the Department determines that a refund should be
10made under this Section to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause the order to be drawn for the
13amount specified and to the person named in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the STAR Bond Retailers' Occupation Tax Fund
16or the Local Government Aviation Trust Fund, as appropriate.
17    Except as otherwise provided in this paragraph, the
18Department shall immediately pay over to the State Treasurer,
19ex officio, as trustee, all taxes, penalties, and interest
20collected under this Section for deposit into the STAR Bond
21Retailers' Occupation Tax Fund. Taxes and penalties collected
22on aviation fuel sold on or after December 1, 2019, shall be
23immediately paid over by the Department to the State
24Treasurer, ex officio, as trustee, for deposit into the Local
25Government Aviation Trust Fund. The Department shall only pay
26moneys into the Local Government Aviation Trust Fund under

 

 

10200SB1150sam002- 192 -LRB102 04951 HLH 38504 a

1this Section for so long as the revenue use requirements of 49
2U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
3District. On or before the 25th day of each calendar month, the
4Department shall prepare and certify to the Comptroller the
5disbursement of stated sums of money to named political
6subdivisions from the STAR Bond Retailers' Occupation Tax
7Fund, the political subdivisions to be those from which
8retailers have paid taxes or penalties under this Section to
9the Department during the second preceding calendar month. The
10amount to be paid to each political subdivision shall be the
11amount (not including credit memoranda and not including taxes
12and penalties collected on aviation fuel sold on or after
13December 1, 2019) collected under this Section during the
14second preceding calendar month by the Department plus an
15amount the Department determines is necessary to offset any
16amounts that were erroneously paid to a different taxing body,
17and not including an amount equal to the amount of refunds made
18during the second preceding calendar month by the Department,
19less 3% of that amount, which shall be deposited into the Tax
20Compliance and Administration Fund and shall be used by the
21Department, subject to appropriation, to cover the costs of
22the Department in administering and enforcing the provisions
23of this Section, on behalf of such political subdivision, and
24not including any amount that the Department determines is
25necessary to offset any amounts that were payable to a
26different taxing body but were erroneously paid to the

 

 

10200SB1150sam002- 193 -LRB102 04951 HLH 38504 a

1political subdivision. Within 10 days after receipt by the
2Comptroller of the disbursement certification to the political
3subdivisions provided for in this Section to be given to the
4Comptroller by the Department, the Comptroller shall cause the
5orders to be drawn for the respective amounts in accordance
6with the directions contained in the certification. The
7proceeds of the tax paid to political subdivisions under this
8Section shall be deposited into either (i) the STAR Bonds Tax
9Allocation Fund by the political subdivision if the political
10subdivision has designated them as pledged STAR revenues by
11resolution or ordinance or (ii) the political subdivision's
12general corporate fund if the political subdivision has not
13designated them as pledged STAR revenues.
14    An ordinance or resolution imposing or discontinuing the
15tax under this Section or effecting a change in the rate
16thereof shall either (i) be adopted and a certified copy
17thereof filed with the Department on or before the first day of
18April, whereupon the Department, if all other requirements of
19this Section are met, shall proceed to administer and enforce
20this Section as of the first day of July next following the
21adoption and filing; or (ii) be adopted and a certified copy
22thereof filed with the Department on or before the first day of
23October, whereupon, if all other requirements of this Section
24are met, the Department shall proceed to administer and
25enforce this Section as of the first day of January next
26following the adoption and filing.

 

 

10200SB1150sam002- 194 -LRB102 04951 HLH 38504 a

1    The Department of Revenue shall not administer or enforce
2an ordinance imposing, discontinuing, or changing the rate of
3the tax under this Section until the political subdivision
4also provides, in the manner prescribed by the Department, the
5boundaries of the STAR bond district and each address in the
6STAR bond district in such a way that the Department can
7determine by its address whether a business is located in the
8STAR bond district. The political subdivision must provide
9this boundary and address information to the Department on or
10before April 1 for administration and enforcement of the tax
11under this Section by the Department beginning on the
12following July 1 and on or before October 1 for administration
13and enforcement of the tax under this Section by the
14Department beginning on the following January 1. The
15Department of Revenue shall not administer or enforce any
16change made to the boundaries of a STAR bond district or any
17address change, addition, or deletion until the political
18subdivision reports the boundary change or address change,
19addition, or deletion to the Department in the manner
20prescribed by the Department. The political subdivision must
21provide this boundary change or address change, addition, or
22deletion information to the Department on or before April 1
23for administration and enforcement by the Department of the
24change, addition, or deletion beginning on the following July
251 and on or before October 1 for administration and
26enforcement by the Department of the change, addition, or

 

 

10200SB1150sam002- 195 -LRB102 04951 HLH 38504 a

1deletion beginning on the following January 1. The retailers
2in the STAR bond district shall be responsible for charging
3the tax imposed under this Section. If a retailer is
4incorrectly included or excluded from the list of those
5required to collect the tax under this Section, both the
6Department of Revenue and the retailer shall be held harmless
7if they reasonably relied on information provided by the
8political subdivision.
9    A political subdivision that imposes the tax under this
10Section must submit to the Department of Revenue any other
11information as the Department may require that is necessary
12for the administration and enforcement of the tax.
13    When certifying the amount of a monthly disbursement to a
14political subdivision under this Section, the Department shall
15increase or decrease the amount by an amount necessary to
16offset any misallocation of previous disbursements. The offset
17amount shall be the amount erroneously disbursed within the
18previous 6 months from the time a misallocation is discovered.
19    Nothing in this Section shall be construed to authorize
20the political subdivision to impose a tax upon the privilege
21of engaging in any business which under the Constitution of
22the United States may not be made the subject of taxation by
23this State.
24    (e) When STAR bond project costs, including, without
25limitation, all political subdivision obligations financing
26STAR bond project costs, have been paid, any surplus funds

 

 

10200SB1150sam002- 196 -LRB102 04951 HLH 38504 a

1then remaining in the STAR Bonds Tax Allocation Fund shall be
2distributed to the treasurer of the political subdivision for
3deposit into the political subdivision's general corporate
4fund. Upon payment of all STAR bond project costs and
5retirement of obligations, but in no event later than the
6maximum maturity date of the last of the STAR bonds issued in
7the STAR bond district, the political subdivision shall adopt
8an ordinance immediately rescinding the taxes imposed pursuant
9to this Section and file a certified copy of the ordinance with
10the Department in the form and manner as described in this
11Section.
12(Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19;
13101-604, eff. 12-13-19.)
 
14    Section 10-35. The Counties Code is amended by changing
15Sections 5-1006, 5-1006.5, 5-1006.7, and 5-1007 as follows:
 
16    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
17    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
18Law. Any county that is a home rule unit may impose a tax upon
19all persons engaged in the business of selling tangible
20personal property, other than an item of tangible personal
21property titled or registered with an agency of this State's
22government, at retail in the county on the gross receipts from
23such sales made in the course of their business. If imposed,
24this tax shall only be imposed in 1/4% increments. On and after

 

 

10200SB1150sam002- 197 -LRB102 04951 HLH 38504 a

1September 1, 1991, this additional tax may not be imposed on
2tangible personal property taxed at the 1% rate under the
3Retailers' Occupation Tax Act (or at the 0% rate in accordance
4with this amendatory Act of the 102nd General Assembly).
5Beginning December 1, 2019, this tax is not imposed on sales of
6aviation fuel unless the tax revenue is expended for
7airport-related purposes. If the county does not have an
8airport-related purpose to which it dedicates aviation fuel
9tax revenue, then aviation fuel is excluded from the tax. The
10county must comply with the certification requirements for
11airport-related purposes under Section 2-22 of the Retailers'
12Occupation Tax Act. For purposes of this Section,
13"airport-related purposes" has the meaning ascribed in Section
146z-20.2 of the State Finance Act. This exclusion for aviation
15fuel only applies for so long as the revenue use requirements
16of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
17county. The changes made to this Section by this amendatory
18Act of the 101st General Assembly are a denial and limitation
19of home rule powers and functions under subsection (g) of
20Section 6 of Article VII of the Illinois Constitution. The tax
21imposed by a home rule county pursuant to this Section and all
22civil penalties that may be assessed as an incident thereof
23shall be collected and enforced by the State Department of
24Revenue. The certificate of registration that is issued by the
25Department to a retailer under the Retailers' Occupation Tax
26Act shall permit the retailer to engage in a business that is

 

 

10200SB1150sam002- 198 -LRB102 04951 HLH 38504 a

1taxable under any ordinance or resolution enacted pursuant to
2this Section without registering separately with the
3Department under such ordinance or resolution or under this
4Section. The Department shall have full power to administer
5and enforce this Section; to collect all taxes and penalties
6due hereunder; to dispose of taxes and penalties so collected
7in the manner hereinafter provided; and to determine all
8rights to credit memoranda arising on account of the erroneous
9payment of tax or penalty hereunder. In the administration of,
10and compliance with, this Section, the Department and persons
11who are subject to this Section shall have the same rights,
12remedies, privileges, immunities, powers and duties, and be
13subject to the same conditions, restrictions, limitations,
14penalties and definitions of terms, and employ the same modes
15of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
161e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
17provisions therein other than the State rate of tax), 3
18(except as to the disposition of taxes and penalties
19collected, and except that the retailer's discount is not
20allowed for taxes paid on aviation fuel that are subject to the
21revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2247133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
236, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
24Occupation Tax Act and Section 3-7 of the Uniform Penalty and
25Interest Act, as fully as if those provisions were set forth
26herein.

 

 

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1    No tax may be imposed by a home rule county pursuant to
2this Section unless the county also imposes a tax at the same
3rate pursuant to Section 5-1007.
4    Persons subject to any tax imposed pursuant to the
5authority granted in this Section may reimburse themselves for
6their seller's tax liability hereunder by separately stating
7such tax as an additional charge, which charge may be stated in
8combination, in a single amount, with State tax which sellers
9are required to collect under the Use Tax Act, pursuant to such
10bracket schedules as the Department may prescribe.
11    Whenever the Department determines that a refund should be
12made under this Section to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause the order to be drawn for the
15amount specified and to the person named in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of the home rule county retailers' occupation
18tax fund or the Local Government Aviation Trust Fund, as
19appropriate.
20    Except as otherwise provided in this paragraph, the
21Department shall forthwith pay over to the State Treasurer, ex
22officio, as trustee, all taxes and penalties collected
23hereunder for deposit into the Home Rule County Retailers'
24Occupation Tax Fund. Taxes and penalties collected on aviation
25fuel sold on or after December 1, 2019, shall be immediately
26paid over by the Department to the State Treasurer, ex

 

 

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1officio, as trustee, for deposit into the Local Government
2Aviation Trust Fund. The Department shall only pay moneys into
3the Local Government Aviation Trust Fund under this Section
4for so long as the revenue use requirements of 49 U.S.C.
547107(b) and 49 U.S.C. 47133 are binding on the county.
6    As soon as possible after the first day of each month,
7beginning January 1, 2011, upon certification of the
8Department of Revenue, the Comptroller shall order
9transferred, and the Treasurer shall transfer, to the STAR
10Bonds Revenue Fund the local sales tax increment, as defined
11in the Innovation Development and Economy Act, collected under
12this Section during the second preceding calendar month for
13sales within a STAR bond district.
14    After the monthly transfer to the STAR Bonds Revenue Fund,
15on or before the 25th day of each calendar month, the
16Department shall prepare and certify to the Comptroller the
17disbursement of stated sums of money to named counties, the
18counties to be those from which retailers have paid taxes or
19penalties hereunder to the Department during the second
20preceding calendar month. The amount to be paid to each county
21shall be the amount (not including credit memoranda and not
22including taxes and penalties collected on aviation fuel sold
23on or after December 1, 2019) collected hereunder during the
24second preceding calendar month by the Department plus an
25amount the Department determines is necessary to offset any
26amounts that were erroneously paid to a different taxing body,

 

 

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1and not including an amount equal to the amount of refunds made
2during the second preceding calendar month by the Department
3on behalf of such county, and not including any amount which
4the Department determines is necessary to offset any amounts
5which were payable to a different taxing body but were
6erroneously paid to the county, and not including any amounts
7that are transferred to the STAR Bonds Revenue Fund, less 1.5%
8of the remainder, which the Department shall transfer into the
9Tax Compliance and Administration Fund. The Department, at the
10time of each monthly disbursement to the counties, shall
11prepare and certify to the State Comptroller the amount to be
12transferred into the Tax Compliance and Administration Fund
13under this Section. Within 10 days after receipt, by the
14Comptroller, of the disbursement certification to the counties
15and the Tax Compliance and Administration Fund provided for in
16this Section to be given to the Comptroller by the Department,
17the Comptroller shall cause the orders to be drawn for the
18respective amounts in accordance with the directions contained
19in the certification.
20    In addition to the disbursement required by the preceding
21paragraph, an allocation shall be made in March of each year to
22each county that received more than $500,000 in disbursements
23under the preceding paragraph in the preceding calendar year.
24The allocation shall be in an amount equal to the average
25monthly distribution made to each such county under the
26preceding paragraph during the preceding calendar year

 

 

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

 

 

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

 

 

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1    When certifying the amount of a monthly disbursement to a
2county under this Section, the Department shall increase or
3decrease such amount by an amount necessary to offset any
4misallocation of previous disbursements. The offset amount
5shall be the amount erroneously disbursed within the previous
66 months from the time a misallocation is discovered.
7    This Section shall be known and may be cited as the Home
8Rule County Retailers' Occupation Tax Law.
9(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
10100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, eff.
117-12-19; 101-604, eff. 12-13-19.)
 
12    (55 ILCS 5/5-1006.5)
13    Sec. 5-1006.5. Special County Retailers' Occupation Tax
14For Public Safety, Public Facilities, Mental Health, Substance
15Abuse, or Transportation.
16    (a) The county board of any county may impose a tax upon
17all persons engaged in the business of selling tangible
18personal property, other than personal property titled or
19registered with an agency of this State's government, at
20retail in the county on the gross receipts from the sales made
21in the course of business to provide revenue to be used
22exclusively for public safety, public facility, mental health,
23substance abuse, or transportation purposes in that county
24(except as otherwise provided in this Section), if a
25proposition for the tax has been submitted to the electors of

 

 

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1that county and approved by a majority of those voting on the
2question. If imposed, this tax shall be imposed only in
3one-quarter percent increments. By resolution, the county
4board may order the proposition to be submitted at any
5election. If the tax is imposed for transportation purposes
6for expenditures for public highways or as authorized under
7the Illinois Highway Code, the county board must publish
8notice of the existence of its long-range highway
9transportation plan as required or described in Section 5-301
10of the Illinois Highway Code and must make the plan publicly
11available prior to approval of the ordinance or resolution
12imposing the tax. If the tax is imposed for transportation
13purposes for expenditures for passenger rail transportation,
14the county board must publish notice of the existence of its
15long-range passenger rail transportation plan and must make
16the plan publicly available prior to approval of the ordinance
17or resolution imposing the tax.
18    If a tax is imposed for public facilities purposes, then
19the name of the project may be included in the proposition at
20the discretion of the county board as determined in the
21enabling resolution. For example, the "XXX Nursing Home" or
22the "YYY Museum".
23    The county clerk shall certify the question to the proper
24election authority, who shall submit the proposition at an
25election in accordance with the general election law.
26        (1) The proposition for public safety purposes shall

 

 

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

 

 

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

 

 

10200SB1150sam002- 208 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 209 -LRB102 04951 HLH 38504 a

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

 

 

10200SB1150sam002- 210 -LRB102 04951 HLH 38504 a

1    a vote of the county board."
2        For purposes of this Section, "public facilities
3    purposes" means the acquisition, development,
4    construction, reconstruction, rehabilitation,
5    improvement, financing, architectural planning, and
6    installation of capital facilities consisting of
7    buildings, structures, and durable equipment and for the
8    acquisition and improvement of real property and interest
9    in real property required, or expected to be required, in
10    connection with the public facilities, for use by the
11    county for the furnishing of governmental services to its
12    citizens, including, but not limited to, museums and
13    nursing homes.
14        The votes shall be recorded as "Yes" or "No".
15        (4) The proposition for mental health purposes shall
16    be in substantially the following form:
17        "To pay for mental health purposes, shall (name of
18    county) be authorized to impose an increase on its share
19    of local sales taxes by (insert rate)?"
20        As additional information on the ballot below the
21    question shall appear the following:
22        "This would mean that a consumer would pay an
23    additional (insert amount) in sales tax for every $100 of
24    tangible personal property bought at retail."
25        The county board may also opt to establish a sunset
26    provision at which time the additional sales tax would

 

 

10200SB1150sam002- 211 -LRB102 04951 HLH 38504 a

1    cease being collected, if not terminated earlier by a vote
2    of the county board. If the county board votes to include a
3    sunset provision, the proposition for public facilities
4    purposes shall be in substantially the following form:
5        "To pay for mental health purposes, shall (name of
6    county) be authorized to impose an increase on its share
7    of local sales taxes by (insert rate) for a period not to
8    exceed (insert number of years)?"
9        As additional information on the ballot below the
10    question shall appear the following:
11        "This would mean that a consumer would pay an
12    additional (insert amount) in sales tax for every $100 of
13    tangible personal property bought at retail. If imposed,
14    the additional tax would cease being collected at the end
15    of (insert number of years), if not terminated earlier by
16    a vote of the county board."
17        The votes shall be recorded as "Yes" or "No".
18        (5) The proposition for substance abuse purposes shall
19    be in substantially the following form:
20        "To pay for substance abuse purposes, shall (name of
21    county) be authorized to impose an increase on its share
22    of local sales taxes by (insert rate)?"
23        As additional information on the ballot below the
24    question shall appear the following:
25        "This would mean that a consumer would pay an
26    additional (insert amount) in sales tax for every $100 of

 

 

10200SB1150sam002- 212 -LRB102 04951 HLH 38504 a

1    tangible personal property bought at retail."
2        The county board may also opt to establish a sunset
3    provision at which time the additional sales tax would
4    cease being collected, if not terminated earlier by a vote
5    of the county board. If the county board votes to include a
6    sunset provision, the proposition for public facilities
7    purposes shall be in substantially the following form:
8        "To pay for substance abuse purposes, shall (name of
9    county) be authorized to impose an increase on its share
10    of local sales taxes by (insert rate) for a period not to
11    exceed (insert number of years)?"
12        As additional information on the ballot below the
13    question shall appear the following:
14        "This would mean that a consumer would pay an
15    additional (insert amount) in sales tax for every $100 of
16    tangible personal property bought at retail. If imposed,
17    the additional tax would cease being collected at the end
18    of (insert number of years), if not terminated earlier by
19    a vote of the county board."
20        The votes shall be recorded as "Yes" or "No".
21    If a majority of the electors voting on the proposition
22vote in favor of it, the county may impose the tax. A county
23may not submit more than one proposition authorized by this
24Section to the electors at any one time.
25    This additional tax may not be imposed on tangible
26personal property taxed at the 1% rate under the Retailers'

 

 

10200SB1150sam002- 213 -LRB102 04951 HLH 38504 a

1Occupation Tax Act (or at the 0% rate in accordance with this
2amendatory Act of the 102nd General Assembly). Beginning
3December 1, 2019 and through December 31, 2020, this tax is not
4imposed on sales of aviation fuel unless the tax revenue is
5expended for airport-related purposes. If the county does not
6have an airport-related purpose to which it dedicates aviation
7fuel tax revenue, then aviation fuel is excluded from the tax.
8The county must comply with the certification requirements for
9airport-related purposes under Section 2-22 of the Retailers'
10Occupation Tax Act. For purposes of this Section,
11"airport-related purposes" has the meaning ascribed in Section
126z-20.2 of the State Finance Act. Beginning January 1, 2021,
13this tax is not imposed on sales of aviation fuel for so long
14as the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the county. The tax imposed by a
16county under this Section and all civil penalties that may be
17assessed as an incident of the tax shall be collected and
18enforced by the Illinois Department of Revenue and deposited
19into a special fund created for that purpose. The certificate
20of registration that is issued by the Department to a retailer
21under the Retailers' Occupation Tax Act shall permit the
22retailer to engage in a business that is taxable without
23registering separately with the Department under an ordinance
24or resolution under this Section. The Department has full
25power to administer and enforce this Section, to collect all
26taxes and penalties due under this Section, to dispose of

 

 

10200SB1150sam002- 214 -LRB102 04951 HLH 38504 a

1taxes and penalties so collected in the manner provided in
2this Section, and to determine all rights to credit memoranda
3arising on account of the erroneous payment of a tax or penalty
4under this Section. In the administration of and compliance
5with this Section, the Department and persons who are subject
6to this Section shall (i) have the same rights, remedies,
7privileges, immunities, powers, and duties, (ii) be subject to
8the same conditions, restrictions, limitations, penalties, and
9definitions of terms, and (iii) employ the same modes of
10procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
111f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all
12provisions contained in those Sections other than the State
13rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
14transaction returns and quarter monthly payments, and except
15that the retailer's discount is not allowed for taxes paid on
16aviation fuel that are deposited into the Local Government
17Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
185j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
19of the Retailers' Occupation Tax Act and Section 3-7 of the
20Uniform Penalty and Interest Act as if those provisions were
21set forth in this Section.
22    Persons subject to any tax imposed under the authority
23granted in this Section may reimburse themselves for their
24sellers' tax liability by separately stating the tax as an
25additional charge, which charge may be stated in combination,
26in a single amount, with State tax which sellers are required

 

 

10200SB1150sam002- 215 -LRB102 04951 HLH 38504 a

1to collect under the Use Tax Act, pursuant to such bracketed
2schedules as the Department may prescribe.
3    Whenever the Department determines that a refund should be
4made under this Section to a claimant instead of issuing a
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause the order to be drawn for the
7amount specified and to the person named in the notification
8from the Department. The refund shall be paid by the State
9Treasurer out of the County Public Safety, Public Facilities,
10Mental Health, Substance Abuse, or Transportation Retailers'
11Occupation Tax Fund or the Local Government Aviation Trust
12Fund, as appropriate.
13    (b) If a tax has been imposed under subsection (a), a
14service occupation tax shall also be imposed at the same rate
15upon all persons engaged, in the county, in the business of
16making sales of service, who, as an incident to making those
17sales of service, transfer tangible personal property within
18the county as an incident to a sale of service. This tax may
19not be imposed on tangible personal property taxed at the 1%
20rate under the Service Occupation Tax Act (or at the 0% rate in
21accordance with this amendatory Act of the 102nd General
22Assembly). Beginning December 1, 2019 and through December 31,
232020, this tax is not imposed on sales of aviation fuel unless
24the tax revenue is expended for airport-related purposes. If
25the county does not have an airport-related purpose to which
26it dedicates aviation fuel tax revenue, then aviation fuel is

 

 

10200SB1150sam002- 216 -LRB102 04951 HLH 38504 a

1excluded from the tax. The county must comply with the
2certification requirements for airport-related purposes under
3Section 2-22 of the Retailers' Occupation Tax Act. For
4purposes of this Section, "airport-related purposes" has the
5meaning ascribed in Section 6z-20.2 of the State Finance Act.
6Beginning January 1, 2021, this tax is not imposed on sales of
7aviation fuel for so long as the revenue use requirements of 49
8U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
9The tax imposed under this subsection and all civil penalties
10that may be assessed as an incident thereof shall be collected
11and enforced by the Department of Revenue. The Department has
12full power to administer and enforce this subsection; to
13collect all taxes and penalties due hereunder; to dispose of
14taxes and penalties so collected in the manner hereinafter
15provided; and to determine all rights to credit memoranda
16arising on account of the erroneous payment of tax or penalty
17hereunder. In the administration of and compliance with this
18subsection, the Department and persons who are subject to this
19paragraph shall (i) have the same rights, remedies,
20privileges, immunities, powers, and duties, (ii) be subject to
21the same conditions, restrictions, limitations, penalties,
22exclusions, exemptions, and definitions of terms, and (iii)
23employ the same modes of procedure as are prescribed in
24Sections 2 (except that the reference to State in the
25definition of supplier maintaining a place of business in this
26State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in

 

 

10200SB1150sam002- 217 -LRB102 04951 HLH 38504 a

1respect to all provisions therein other than the State rate of
2tax), 4 (except that the reference to the State shall be to the
3county), 5, 7, 8 (except that the jurisdiction to which the tax
4shall be a debt to the extent indicated in that Section 8 shall
5be the county), 9 (except as to the disposition of taxes and
6penalties collected, and except that the retailer's discount
7is not allowed for taxes paid on aviation fuel that are
8deposited into the Local Government Aviation Trust Fund), 10,
911, 12 (except the reference therein to Section 2b of the
10Retailers' Occupation Tax Act), 13 (except that any reference
11to the State shall mean the county), Section 15, 16, 17, 18,
1219, and 20 of the Service Occupation Tax Act, and Section 3-7
13of the Uniform Penalty and Interest Act, as fully as if those
14provisions were set forth herein.
15    Persons subject to any tax imposed under the authority
16granted in this subsection may reimburse themselves for their
17serviceman's tax liability by separately stating the tax as an
18additional charge, which charge may be stated in combination,
19in a single amount, with State tax that servicemen are
20authorized to collect under the Service Use Tax Act, in
21accordance with such bracket schedules as the Department may
22prescribe.
23    Whenever the Department determines that a refund should be
24made under this subsection to a claimant instead of issuing a
25credit memorandum, the Department shall notify the State
26Comptroller, who shall cause the warrant to be drawn for the
<

 

 

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1amount specified, and to the person named, in the notification
2from the Department. The refund shall be paid by the State
3Treasurer out of the County Public Safety, Public Facilities,
4Mental Health, Substance Abuse, or Transportation Retailers'
5Occupation Fund or the Local Government Aviation Trust Fund,
6as appropriate.
7    Nothing in this subsection shall be construed to authorize
8the county to impose a tax upon the privilege of engaging in
9any business which under the Constitution of the United States
10