98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB2169

 

Introduced 2/15/2013, by Sen. Michael Noland

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, under each Act, a franchisor that has at least one franchisee shall file an annual return setting forth the name and address of the franchisee, the certificate of registration number and federal identification number of the franchisee, the gross sales of the franchisee, the total amount of sales by the franchisor to the franchisee, and any income reported to the franchisor by the franchisee. Provides that the franchisor must deliver a report to each franchisee containing the information in the return. Provides for penalties for a franchisor required to file a return for failure to file a return or provide the required information.


LRB098 03935 HLH 33954 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2169LRB098 03935 HLH 33954 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
 
6    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
7    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. In the
19case of retailers who report and pay the tax on a transaction
20by transaction basis, as provided in this Section, such
21discount shall be taken with each such tax remittance instead
22of when such retailer files his periodic return. A retailer
23need not remit that part of any tax collected by him to the

 

 

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1extent that he is required to remit and does remit the tax
2imposed by the Retailers' Occupation Tax Act, with respect to
3the sale of the same property.
4    Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the retailer, in collecting the tax (except as to motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State), may collect for
11each tax return period, only the tax applicable to that part of
12the selling price actually received during such tax return
13period.
14    Except as provided in this Section, on or before the
15twentieth day of each calendar month, such retailer shall file
16a return for the preceding calendar month. Such return shall be
17filed on forms prescribed by the Department and shall furnish
18such information as the Department may reasonably require.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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1        2. The address of the principal place of business from
2    which he engages in the business of selling tangible
3    personal property at retail in this State;
4        3. The total amount of taxable receipts received by him
5    during the preceding calendar month from sales of tangible
6    personal property by him during such preceding calendar
7    month, including receipts from charge and time sales, but
8    less all deductions allowed by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due;
12        5-5. The signature of the taxpayer; and
13        6. Such other reasonable information as the Department
14    may require.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Beginning October 1, 1993, a taxpayer who has an average
20monthly tax liability of $150,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1994, a taxpayer who has
23an average monthly tax liability of $100,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1995, a taxpayer who has
26an average monthly tax liability of $50,000 or more shall make

 

 

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1all payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 2000, a taxpayer who has
3an annual tax liability of $200,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. The term "annual tax liability" shall be the
6sum of the taxpayer's liabilities under this Act, and under all
7other State and local occupation and use tax laws administered
8by the Department, for the immediately preceding calendar year.
9The term "average monthly tax liability" means the sum of the
10taxpayer's liabilities under this Act, and under all other
11State and local occupation and use tax laws administered by the
12Department, for the immediately preceding calendar year
13divided by 12. Beginning on October 1, 2002, a taxpayer who has
14a tax liability in the amount set forth in subsection (b) of
15Section 2505-210 of the Department of Revenue Law shall make
16all payments required by rules of the Department by electronic
17funds transfer.
18    Before August 1 of each year beginning in 1993, the
19Department shall notify all taxpayers required to make payments
20by electronic funds transfer. All taxpayers required to make
21payments by electronic funds transfer shall make those payments
22for a minimum of one year beginning on October 1.
23    Any taxpayer not required to make payments by electronic
24funds transfer may make payments by electronic funds transfer
25with the permission of the Department.
26    All taxpayers required to make payment by electronic funds

 

 

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1transfer and any taxpayers authorized to voluntarily make
2payments by electronic funds transfer shall make those payments
3in the manner authorized by the Department.
4    The Department shall adopt such rules as are necessary to
5effectuate a program of electronic funds transfer and the
6requirements of this Section.
7    Before October 1, 2000, if the taxpayer's average monthly
8tax liability to the Department under this Act, the Retailers'
9Occupation Tax Act, the Service Occupation Tax Act, the Service
10Use Tax Act was $10,000 or more during the preceding 4 complete
11calendar quarters, he shall file a return with the Department
12each month by the 20th day of the month next following the
13month during which such tax liability is incurred and shall
14make payments to the Department on or before the 7th, 15th,
1522nd and last day of the month during which such liability is
16incurred. On and after October 1, 2000, if the taxpayer's
17average monthly tax liability to the Department under this Act,
18the Retailers' Occupation Tax Act, the Service Occupation Tax
19Act, and the Service Use Tax Act was $20,000 or more during the
20preceding 4 complete calendar quarters, he shall file a return
21with the Department each month by the 20th day of the month
22next following the month during which such tax liability is
23incurred and shall make payment to the Department on or before
24the 7th, 15th, 22nd and last day of the month during which such
25liability is incurred. If the month during which such tax
26liability is incurred began prior to January 1, 1985, each

 

 

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1payment shall be in an amount equal to 1/4 of the taxpayer's
2actual liability for the month or an amount set by the
3Department not to exceed 1/4 of the average monthly liability
4of the taxpayer to the Department for the preceding 4 complete
5calendar quarters (excluding the month of highest liability and
6the month of lowest liability in such 4 quarter period). If the
7month during which such tax liability is incurred begins on or
8after January 1, 1985, and prior to January 1, 1987, each
9payment shall be in an amount equal to 22.5% of the taxpayer's
10actual liability for the month or 27.5% of the taxpayer's
11liability for the same calendar month of the preceding year. If
12the month during which such tax liability is incurred begins on
13or after January 1, 1987, and prior to January 1, 1988, each
14payment shall be in an amount equal to 22.5% of the taxpayer's
15actual liability for the month or 26.25% of the taxpayer's
16liability for the same calendar month of the preceding year. If
17the month during which such tax liability is incurred begins on
18or after January 1, 1988, and prior to January 1, 1989, or
19begins on or after January 1, 1996, each payment shall be in an
20amount equal to 22.5% of the taxpayer's actual liability for
21the month or 25% of the taxpayer's liability for the same
22calendar month of the preceding year. If the month during which
23such tax liability is incurred begins on or after January 1,
241989, and prior to January 1, 1996, each payment shall be in an
25amount equal to 22.5% of the taxpayer's actual liability for
26the month or 25% of the taxpayer's liability for the same

 

 

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

 

 

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

 

 

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1the Department shall issue to the taxpayer a credit memorandum
2no later than 30 days after the date of payment, which
3memorandum may be submitted by the taxpayer to the Department
4in payment of tax liability subsequently to be remitted by the
5taxpayer to the Department or be assigned by the taxpayer to a
6similar taxpayer under this Act, the Retailers' Occupation Tax
7Act, the Service Occupation Tax Act or the Service Use Tax Act,
8in accordance with reasonable rules and regulations to be
9prescribed by the Department, except that if such excess
10payment is shown on an original monthly return and is made
11after December 31, 1986, no credit memorandum shall be issued,
12unless requested by the taxpayer. If no such request is made,
13the taxpayer may credit such excess payment against tax
14liability subsequently to be remitted by the taxpayer to the
15Department under this Act, the Retailers' Occupation Tax Act,
16the Service Occupation Tax Act or the Service Use Tax Act, in
17accordance with reasonable rules and regulations prescribed by
18the Department. If the Department subsequently determines that
19all or any part of the credit taken was not actually due to the
20taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
21be reduced by 2.1% or 1.75% of the difference between the
22credit taken and that actually due, and the taxpayer shall be
23liable for penalties and interest on such difference.
24    If the retailer is otherwise required to file a monthly
25return and if the retailer's average monthly tax liability to
26the Department does not exceed $200, the Department may

 

 

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1authorize his returns to be filed on a quarter annual basis,
2with the return for January, February, and March of a given
3year being due by April 20 of such year; with the return for
4April, May and June of a given year being due by July 20 of such
5year; with the return for July, August and September of a given
6year being due by October 20 of such year, and with the return
7for October, November and December of a given year being due by
8January 20 of the following year.
9    If the retailer is otherwise required to file a monthly or
10quarterly return and if the retailer's average monthly tax
11liability to the Department does not exceed $50, the Department
12may authorize his returns to be filed on an annual basis, with
13the return for a given year being due by January 20 of the
14following year.
15    Such quarter annual and annual returns, as to form and
16substance, shall be subject to the same requirements as monthly
17returns.
18    Notwithstanding any other provision in this Act concerning
19the time within which a retailer may file his return, in the
20case of any retailer who ceases to engage in a kind of business
21which makes him responsible for filing returns under this Act,
22such retailer shall file a final return under this Act with the
23Department not more than one month after discontinuing such
24business.
25    Beginning January 1, 2014, in addition to any other return
26required by this Section, every franchisor, as defined in the

 

 

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1Franchise Disclosure Act of 1987, that has at least one
2franchisee, as defined in the Franchise Disclosure Act of 1987,
3that is required to be registered under Section 2a of the
4Retailers' Occupation Tax Act, shall file annually with the
5Department a return providing the following information: the
6name and address of the franchisee, the certificate of
7registration number and federal identification number of the
8franchisee, the gross sales of the franchisee in this State
9reported by the franchisee to the franchisor, the total amount
10of sales by the franchisor to the franchisee, any income
11reported to the franchisor by each franchisee, and any other
12information required by the Department.
13    The return must be filed no later than the 31st day of
14January for the preceding year during which sales took place.
15The return shall be filed by electronic means in the form and
16manner prescribed by the Department. A franchisor required to
17file a return must personally deliver, mail, or provide by
18electronic means, to each franchisee listed on the return, a
19report containing the information provided to the Department.
20The franchisor shall notify the franchisee as to the method by
21which the franchisor will provide the report. If the franchisee
22is unable to receive the report by electronic means, the
23franchisor shall furnish the report by personal delivery or by
24mail. For purposes of this paragraph, the term "electronic
25means" includes, but is not limited to, the use of a secure
26Internet website, e-mail, or facsimile. Nothing in this

 

 

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1paragraph shall limit the information the Department can obtain
2from any person under this Act, any other Act, or any other
3provision of law. Every franchisor required to file a return or
4report who fails to provide any of the required information or
5who fails to include any such information that is true and
6correct will, in addition to any other penalty provided in this
7Act or otherwise imposed by law, be subject to a penalty of
8$500 for each failure to provide required information or
9include information that is true and correct. Every franchisor
10failing to file a return or provide a report or failing to file
11a return or provide a report within the required time will, in
12addition to any other penalty provided for in this Act or
13otherwise imposed by law, be subject to a penalty in an amount
14of $500 for each failure to file a return or provide a report.
15The penalties imposed under this paragraph shall not apply if
16the franchisor shows that his or her failure to provide any of
17the required information, include information that is true and
18correct, file a return or provide a report, or file a return or
19provide a report at the required time was due to a reasonable
20cause. The procedures for collecting the penalties imposed in
21this paragraph shall be the same as those prescribed in this
22Act for collecting tax assessed under this Act. All penalties
23paid to the Department under this paragraph shall be deposited
24in the Tax Compliance and Administration Fund.
25    In addition, with respect to motor vehicles, watercraft,
26aircraft, and trailers that are required to be registered with

 

 

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1an agency of this State, every retailer selling this kind of
2tangible personal property shall file, with the Department,
3upon a form to be prescribed and supplied by the Department, a
4separate return for each such item of tangible personal
5property which the retailer sells, except that if, in the same
6transaction, (i) a retailer of aircraft, watercraft, motor
7vehicles or trailers transfers more than one aircraft,
8watercraft, motor vehicle or trailer to another aircraft,
9watercraft, motor vehicle or trailer retailer for the purpose
10of resale or (ii) a retailer of aircraft, watercraft, motor
11vehicles, or trailers transfers more than one aircraft,
12watercraft, motor vehicle, or trailer to a purchaser for use as
13a qualifying rolling stock as provided in Section 3-55 of this
14Act, then that seller may report the transfer of all the
15aircraft, watercraft, motor vehicles or trailers involved in
16that transaction to the Department on the same uniform
17invoice-transaction reporting return form. For purposes of
18this Section, "watercraft" means a Class 2, Class 3, or Class 4
19watercraft as defined in Section 3-2 of the Boat Registration
20and Safety Act, a personal watercraft, or any boat equipped
21with an inboard motor.
22    The transaction reporting return in the case of motor
23vehicles or trailers that are required to be registered with an
24agency of this State, shall be the same document as the Uniform
25Invoice referred to in Section 5-402 of the Illinois Vehicle
26Code and must show the name and address of the seller; the name

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1from the retailer filing such return, and such retailer shall
2remit the amount of such tax to the Department when filing such
3return.
4    If experience indicates such action to be practicable, the
5Department may prescribe and furnish a combination or joint
6return which will enable retailers, who are required to file
7returns hereunder and also under the Retailers' Occupation Tax
8Act, to furnish all the return information required by both
9Acts on the one form.
10    Where the retailer has more than one business registered
11with the Department under separate registration under this Act,
12such retailer may not file each return that is due as a single
13return covering all such registered businesses, but shall file
14separate returns for each such registered business.
15    Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund, a special
17fund in the State Treasury which is hereby created, the net
18revenue realized for the preceding month from the 1% tax on
19sales of food for human consumption which is to be consumed off
20the premises where it is sold (other than alcoholic beverages,
21soft drinks and food which has been prepared for immediate
22consumption) and prescription and nonprescription medicines,
23drugs, medical appliances and insulin, urine testing
24materials, syringes and needles used by diabetics.
25    Beginning January 1, 1990, each month the Department shall
26pay into the County and Mass Transit District Fund 4% of the

 

 

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

 

 

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1is titled or registered by an agency of this State's
2government.
3    Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9is now taxed at 6.25%.
10    Beginning July 1, 2011, each month the Department shall pay
11into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
12realized for the preceding month from the 6.25% general rate on
13the selling price of sorbents used in Illinois in the process
14of sorbent injection as used to comply with the Environmental
15Protection Act or the federal Clean Air Act, but the total
16payment into the Clean Air Act (CAA) Permit Fund under this Act
17and the Retailers' Occupation Tax Act shall not exceed
18$2,000,000 in any fiscal year.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, (a) 1.75% thereof shall be paid into the
21Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
22and after July 1, 1989, 3.8% thereof shall be paid into the
23Build Illinois Fund; provided, however, that if in any fiscal
24year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
25may be, of the moneys received by the Department and required
26to be paid into the Build Illinois Fund pursuant to Section 3

 

 

SB2169- 21 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 22 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 23 -LRB098 03935 HLH 33954 b

1payable for such fiscal year pursuant to clause (b) of the
2preceding sentence. The moneys received by the Department
3pursuant to this Act and required to be deposited into the
4Build Illinois Fund are subject to the pledge, claim and charge
5set forth in Section 12 of the Build Illinois Bond Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000
262000 75,000,000

 

 

SB2169- 24 -LRB098 03935 HLH 33954 b

12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021246,000,000
222022260,000,000
232023275,000,000
242024 275,000,000
252025 275,000,000
262026 279,000,000

 

 

SB2169- 25 -LRB098 03935 HLH 33954 b

12027 292,000,000
22028 307,000,000
32029 322,000,000
42030 338,000,000
52031 350,000,000
62032 350,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15    Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total Deposit",

 

 

SB2169- 26 -LRB098 03935 HLH 33954 b

1has been deposited.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993, the Department shall each
6month pay into the Illinois Tax Increment Fund 0.27% of 80% of
7the net revenue realized for the preceding month from the 6.25%
8general rate on the selling price of tangible personal
9property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
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

 

 

SB2169- 27 -LRB098 03935 HLH 33954 b

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 such
19sales, if the retailers who are affected do not make written
20objection to the Department to this arrangement.
21(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
22eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
2397-333, eff. 8-12-11.)
 
24    Section 10. The Service Use Tax Act is amended by changing
25Section 9 as follows:
 

 

 

SB2169- 28 -LRB098 03935 HLH 33954 b

1    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax (except as otherwise provided) at the time when he
5is required to file his return for the period during which such
6tax was collected, less a discount of 2.1% prior to January 1,
71990 and 1.75% on and after January 1, 1990, or $5 per calendar
8year, whichever is greater, which is allowed to reimburse the
9serviceman for expenses incurred in collecting the tax, keeping
10records, preparing and filing returns, remitting the tax and
11supplying data to the Department on request. A serviceman need
12not remit that part of any tax collected by him to the extent
13that he is required to pay and does pay the tax imposed by the
14Service Occupation Tax Act with respect to his sale of service
15involving the incidental transfer by him of the same property.
16    Except as provided hereinafter in this Section, on or
17before the twentieth day of each calendar month, such
18serviceman shall file a return for the preceding calendar month
19in accordance with reasonable Rules and Regulations to be
20promulgated by the Department. Such return shall be filed on a
21form prescribed by the Department and shall contain such
22information as the Department may reasonably require.
23    The Department may require returns to be filed on a
24quarterly basis. If so required, a return for each calendar
25quarter shall be filed on or before the twentieth day of the

 

 

SB2169- 29 -LRB098 03935 HLH 33954 b

1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5        1. The name of the seller;
6        2. The address of the principal place of business from
7    which he engages in business as a serviceman in this State;
8        3. The total amount of taxable receipts received by him
9    during the preceding calendar month, including receipts
10    from charge and time sales, but less all deductions allowed
11    by law;
12        4. The amount of credit provided in Section 2d of this
13    Act;
14        5. The amount of tax due;
15        5-5. The signature of the taxpayer; and
16        6. Such other reasonable information as the Department
17    may require.
18    If a taxpayer fails to sign a return within 30 days after
19the proper notice and demand for signature by the Department,
20the return shall be considered valid and any amount shown to be
21due on the return shall be deemed assessed.
22    Beginning January 1, 2014, in addition to any other return
23required by this Section, every franchisor, as defined in the
24Franchise Disclosure Act of 1987, that has at least one
25franchisee, as defined in the Franchise Disclosure Act of 1987,
26that is required to be registered under Section 2a of the

 

 

SB2169- 30 -LRB098 03935 HLH 33954 b

1Retailers' Occupation Tax Act, shall file annually with the
2Department a return providing the following information: the
3name and address of the franchisee, the certificate of
4registration number and federal identification number of the
5franchisee, the gross sales of the franchisee in this State
6reported by the franchisee to the franchisor, the total amount
7of sales by the franchisor to the franchisee, any income
8reported to the franchisor by each franchisee, and any other
9information required by the Department.
10    The return must be filed no later than the 31st day of
11January for the preceding year during which sales took place.
12The return shall be filed by electronic means in the form and
13manner prescribed by the Department. A franchisor required to
14file a return must personally deliver, mail, or provide by
15electronic means, to each franchisee listed on the return, a
16report containing the information provided to the Department.
17The franchisor shall notify the franchisee as to the method by
18which the franchisor will provide the report. If the franchisee
19is unable to receive the report by electronic means, the
20franchisor shall furnish the report by personal delivery or by
21mail. For purposes of this paragraph, the term "electronic
22means" includes, but is not limited to, the use of a secure
23Internet website, e-mail, or facsimile. Nothing in this
24paragraph shall limit the information the Department can obtain
25from any person under this Act, any other Act, or any other
26provision of law. Every franchisor required to file a return or

 

 

SB2169- 31 -LRB098 03935 HLH 33954 b

1report who fails to provide any of the required information or
2who fails to include any such information that is true and
3correct will, in addition to any other penalty provided in this
4Act or otherwise imposed by law, be subject to a penalty of
5$500 for each failure to provide required information or
6include information that is true and correct. Every franchisor
7failing to file a return or provide a report or failing to file
8a return or provide a report within the required time will, in
9addition to any other penalty provided for in this Act or
10otherwise imposed by law, be subject to a penalty in an amount
11of $500 for each failure to file a return or provide a report.
12The penalties imposed under this paragraph shall not apply if
13the franchisor shows that his or her failure to provide any of
14the required information, include information that is true and
15correct, file a return or provide a report, or file a return or
16provide a report at the required time was due to a reasonable
17cause. The procedures for collecting the penalties imposed in
18this paragraph shall be the same as those prescribed in this
19Act for collecting tax assessed under this Act. All penalties
20paid to the Department under this paragraph shall be deposited
21in the Tax Compliance and Administration Fund.
22    Beginning October 1, 1993, a taxpayer who has an average
23monthly tax liability of $150,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1994, a taxpayer who has
26an average monthly tax liability of $100,000 or more shall make

 

 

SB2169- 32 -LRB098 03935 HLH 33954 b

1all payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1995, a taxpayer who has
3an average monthly tax liability of $50,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 2000, a taxpayer who has
6an annual tax liability of $200,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. The term "annual tax liability" shall be the
9sum of the taxpayer's liabilities under this Act, and under all
10other State and local occupation and use tax laws administered
11by the Department, for the immediately preceding calendar year.
12The term "average monthly tax liability" means the sum of the
13taxpayer's liabilities under this Act, and under all other
14State and local occupation and use tax laws administered by the
15Department, for the immediately preceding calendar year
16divided by 12. Beginning on October 1, 2002, a taxpayer who has
17a tax liability in the amount set forth in subsection (b) of
18Section 2505-210 of the Department of Revenue Law shall make
19all payments required by rules of the Department by electronic
20funds transfer.
21    Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make payments
23by electronic funds transfer. All taxpayers required to make
24payments by electronic funds transfer shall make those payments
25for a minimum of one year beginning on October 1.
26    Any taxpayer not required to make payments by electronic

 

 

SB2169- 33 -LRB098 03935 HLH 33954 b

1funds transfer may make payments by electronic funds transfer
2with the permission of the Department.
3    All taxpayers required to make payment by electronic funds
4transfer and any taxpayers authorized to voluntarily make
5payments by electronic funds transfer shall make those payments
6in the manner authorized by the Department.
7    The Department shall adopt such rules as are necessary to
8effectuate a program of electronic funds transfer and the
9requirements of this Section.
10    If the serviceman is otherwise required to file a monthly
11return and if the serviceman's average monthly tax liability to
12the Department does not exceed $200, the Department may
13authorize his returns to be filed on a quarter annual basis,
14with the return for January, February and March of a given year
15being due by April 20 of such year; with the return for April,
16May and June of a given year being due by July 20 of such year;
17with the return for July, August and September of a given year
18being due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman is otherwise required to file a monthly
22or quarterly return and if the serviceman's average monthly tax
23liability to the Department does not exceed $50, the Department
24may authorize his returns to be filed on an annual basis, with
25the return for a given year being due by January 20 of the
26following year.

 

 

SB2169- 34 -LRB098 03935 HLH 33954 b

1    Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as monthly
3returns.
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    Where a serviceman collects the tax with respect to the
12selling price of property which he sells and the purchaser
13thereafter returns such property and the serviceman refunds the
14selling price thereof to the purchaser, such serviceman shall
15also refund, to the purchaser, the tax so collected from the
16purchaser. When filing his return for the period in which he
17refunds such tax to the purchaser, the serviceman may deduct
18the amount of the tax so refunded by him to the purchaser from
19any other Service Use Tax, Service Occupation Tax, retailers'
20occupation tax or use tax which such serviceman may be required
21to pay or remit to the Department, as shown by such return,
22provided that the amount of the tax to be deducted shall
23previously have been remitted to the Department by such
24serviceman. If the serviceman shall not previously have
25remitted the amount of such tax to the Department, he shall be
26entitled to no deduction hereunder upon refunding such tax to

 

 

SB2169- 35 -LRB098 03935 HLH 33954 b

1the purchaser.
2    Any serviceman filing a return hereunder shall also include
3the total tax upon the selling price of tangible personal
4property purchased for use by him as an incident to a sale of
5service, and such serviceman shall remit the amount of such tax
6to the Department when filing such return.
7    If experience indicates such action to be practicable, the
8Department may prescribe and furnish a combination or joint
9return which will enable servicemen, who are required to file
10returns hereunder and also under the Service Occupation Tax
11Act, to furnish all the return information required by both
12Acts on the one form.
13    Where the serviceman has more than one business registered
14with the Department under separate registration hereunder,
15such serviceman shall not file each return that is due as a
16single return covering all such registered businesses, but
17shall file separate returns for each such registered business.
18    Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Tax Reform Fund, a special fund in
20the State Treasury, the net revenue realized for the preceding
21month from the 1% tax on sales of food for human consumption
22which is to be consumed off the premises where it is sold
23(other than alcoholic beverages, soft drinks and food which has
24been prepared for immediate consumption) and prescription and
25nonprescription medicines, drugs, medical appliances and
26insulin, urine testing materials, syringes and needles used by

 

 

SB2169- 36 -LRB098 03935 HLH 33954 b

1diabetics.
2    Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 20% of the
4net revenue realized for the preceding month from the 6.25%
5general rate on transfers of tangible personal property, other
6than tangible personal property which is purchased outside
7Illinois at retail from a retailer and which is titled or
8registered by an agency of this State's government.
9    Beginning August 1, 2000, each month the Department shall
10pay into the State and Local Sales Tax Reform Fund 100% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19is now taxed at 6.25%.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

 

 

SB2169- 37 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 38 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 39 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 40 -LRB098 03935 HLH 33954 b

11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021246,000,000
242022260,000,000
252023275,000,000
262024 275,000,000

 

 

SB2169- 41 -LRB098 03935 HLH 33954 b

12025 275,000,000
22026 279,000,000
32027 292,000,000
42028 307,000,000
52029 322,000,000
62030 338,000,000
72031 350,000,000
82032 350,000,000
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

 

 

SB2169- 42 -LRB098 03935 HLH 33954 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total Deposit",
3has been deposited.
4    Subject to payment of amounts into the 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, the Department shall each
8month pay into the Illinois Tax Increment Fund 0.27% of 80% of
9the net revenue realized for the preceding month from the 6.25%
10general rate on the selling price of tangible personal
11property.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a 25-year
17period, the Department shall each month pay into the Energy
18Infrastructure Fund 80% of the net revenue realized from the
196.25% general rate on the selling price of Illinois-mined coal
20that was sold to an eligible business. For purposes of this
21paragraph, the term "eligible business" means a new electric
22generating facility certified pursuant to Section 605-332 of
23the Department of Commerce and Economic Opportunity Law of the
24Civil Administrative Code of Illinois.
25    All remaining moneys received by the Department pursuant to
26this Act shall be paid into the General Revenue Fund of the

 

 

SB2169- 43 -LRB098 03935 HLH 33954 b

1State Treasury.
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(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
14eff. 5-27-10.)
 
15    Section 15. The Service Occupation Tax Act is amended by
16changing Section 9 as follows:
 
17    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
18    Sec. 9. Each serviceman required or authorized to collect
19the tax herein imposed shall pay to the Department the amount
20of such tax at the time when he is required to file his return
21for the period during which such tax was collectible, less a
22discount of 2.1% prior to January 1, 1990, and 1.75% on and
23after January 1, 1990, or $5 per calendar year, whichever is
24greater, which is allowed to reimburse the serviceman for

 

 

SB2169- 44 -LRB098 03935 HLH 33954 b

1expenses incurred in collecting the tax, keeping records,
2preparing and filing returns, remitting the tax and supplying
3data to the Department on request.
4    Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the serviceman, in collecting the tax may collect, for
9each tax return period, only the tax applicable to the part of
10the selling price actually received during such tax return
11period.
12    Except as provided hereinafter in this Section, on or
13before the twentieth day of each calendar month, such
14serviceman shall file a return for the preceding calendar month
15in accordance with reasonable rules and regulations to be
16promulgated by the Department of Revenue. Such return shall be
17filed on a form prescribed by the Department and shall contain
18such information as the Department may reasonably require.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

SB2169- 45 -LRB098 03935 HLH 33954 b

1        2. The address of the principal place of business from
2    which he engages in business as a serviceman in this State;
3        3. The total amount of taxable receipts received by him
4    during the preceding calendar month, including receipts
5    from charge and time sales, but less all deductions allowed
6    by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due;
10        5-5. The signature of the taxpayer; and
11        6. Such other reasonable information as the Department
12    may require.
13    If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17    Beginning January 1, 2014, in addition to any other return
18required by this Section, every franchisor, as defined in the
19Franchise Disclosure Act of 1987, that has at least one
20franchisee, as defined in the Franchise Disclosure Act of 1987,
21that is required to be registered under Section 2a of the
22Retailers' Occupation Tax Act, shall file annually with the
23Department a return providing the following information: the
24name and address of the franchisee, the certificate of
25registration number and federal identification number of the
26franchisee, the gross sales of the franchisee in this State

 

 

SB2169- 46 -LRB098 03935 HLH 33954 b

1reported by the franchisee to the franchisor, the total amount
2of sales by the franchisor to the franchisee, any income
3reported to the franchisor by each franchisee, and any other
4information required by the Department.
5    The return must be filed no later than the 31st day of
6January for the preceding year during which sales took place.
7The return shall be filed by electronic means in the form and
8manner prescribed by the Department. A franchisor required to
9file a return must personally deliver, mail, or provide by
10electronic means, to each franchisee listed on the return, a
11report containing the information provided to the Department.
12The franchisor shall notify the franchisee as to the method by
13which the franchisor will provide the report. If the franchisee
14is unable to receive the report by electronic means, the
15franchisor shall furnish the report by personal delivery or by
16mail. For purposes of this paragraph, the term "electronic
17means" includes, but is not limited to, the use of a secure
18Internet website, e-mail, or facsimile. Nothing in this
19paragraph shall limit the information the Department can obtain
20from any person under this Act, any other Act, or any other
21provision of law. Every franchisor required to file a return or
22report who fails to provide any of the required information or
23who fails to include any such information that is true and
24correct will, in addition to any other penalty provided in this
25Act or otherwise imposed by law, be subject to a penalty of
26$500 for each failure to provide required information or

 

 

SB2169- 47 -LRB098 03935 HLH 33954 b

1include information that is true and correct. Every franchisor
2failing to file a return or provide a report or failing to file
3a return or provide a report within the required time will, in
4addition to any other penalty provided for in this Act or
5otherwise imposed by law, be subject to a penalty in an amount
6of $500 for each failure to file a return or provide a report.
7The penalties imposed under this paragraph shall not apply if
8the franchisor shows that his or her failure to provide any of
9the required information, include information that is true and
10correct, file a return or provide a report, or file a return or
11provide a report at the required time was due to a reasonable
12cause. The procedures for collecting the penalties imposed in
13this paragraph shall be the same as those prescribed in this
14Act for collecting tax assessed under this Act. All penalties
15paid to the Department under this paragraph shall be deposited
16in the Tax Compliance and Administration Fund.
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

 

 

SB2169- 48 -LRB098 03935 HLH 33954 b

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, 2004.
9No Manufacturer's Purchase Credit may be used after September
1030, 2003 through August 31, 2004 to satisfy any tax liability
11imposed under this Act, including any audit liability.
12    If the serviceman's average monthly tax liability to the
13Department does not exceed $200, the Department may authorize
14his returns to be filed on a quarter annual basis, with the
15return for January, February and March of a given year being
16due by April 20 of such year; with the return for April, May
17and June of a given year being due by July 20 of such year; with
18the return for July, August and September of a given year being
19due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the serviceman's average monthly tax liability to the
23Department does not exceed $50, the Department may authorize
24his returns to be filed on an annual basis, with the return for
25a given year being due by January 20 of the following year.
26    Such quarter annual and annual returns, as to form and

 

 

SB2169- 49 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 50 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 51 -LRB098 03935 HLH 33954 b

1property and the serviceman refunds the selling price thereof
2to the purchaser, such serviceman shall also refund, to the
3purchaser, the tax so collected from the purchaser. When filing
4his return for the period in which he refunds such tax to the
5purchaser, the serviceman may deduct the amount of the tax so
6refunded by him to the purchaser from any other Service
7Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
8Use Tax which such serviceman may be required to pay or remit
9to the Department, as shown by such return, provided that the
10amount of the tax to be deducted shall previously have been
11remitted to the Department by such serviceman. If the
12serviceman shall not previously have remitted the amount of
13such tax to the Department, he shall be entitled to no
14deduction hereunder upon refunding such tax to the purchaser.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Retailers' Occupation Tax
19Act, the Use Tax Act or the Service Use Tax Act, to furnish all
20the return information required by all said Acts on the one
21form.
22    Where the serviceman has more than one business registered
23with the Department under separate registrations hereunder,
24such serviceman shall file separate returns for each registered
25business.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB2169- 52 -LRB098 03935 HLH 33954 b

1pay into the Local Government Tax Fund the revenue realized for
2the preceding month from the 1% tax on sales of food for human
3consumption which is to be consumed off the premises where it
4is sold (other than alcoholic beverages, soft drinks and food
5which has been prepared for immediate consumption) and
6prescription and nonprescription medicines, drugs, medical
7appliances and insulin, urine testing materials, syringes and
8needles used by diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11revenue realized for the preceding month from the 6.25% general
12rate.
13    Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the revenue
19realized for the preceding month from the 6.25% general rate on
20transfers of tangible personal property.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

SB2169- 53 -LRB098 03935 HLH 33954 b

1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5is now taxed at 6.25%.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, (a) 1.75% thereof shall be paid into the
8Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9and after July 1, 1989, 3.8% thereof shall be paid into the
10Build Illinois Fund; provided, however, that if in any fiscal
11year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12may be, of the moneys received by the Department and required
13to be paid into the Build Illinois Fund pursuant to Section 3
14of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16Service Occupation Tax Act, such Acts being hereinafter called
17the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18may be, of moneys being hereinafter called the "Tax Act
19Amount", and (2) the amount transferred to the Build Illinois
20Fund from the State and Local Sales Tax Reform Fund shall be
21less than the Annual Specified Amount (as defined in Section 3
22of the Retailers' Occupation Tax Act), an amount equal to the
23difference shall be immediately paid into the Build Illinois
24Fund from other moneys received by the Department pursuant to
25the Tax Acts; and further provided, that if on the last
26business day of any month the sum of (1) the Tax Act Amount

 

 

SB2169- 54 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 55 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 56 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 57 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 58 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 59 -LRB098 03935 HLH 33954 b

1enacted, beginning with the receipt of the first report of
2taxes paid by an eligible business and continuing for a 25-year
3period, the Department shall each month pay into the Energy
4Infrastructure Fund 80% of the net revenue realized from the
56.25% general rate on the selling price of Illinois-mined coal
6that was sold to an eligible business. For purposes of this
7paragraph, the term "eligible business" means a new electric
8generating facility certified pursuant to Section 605-332 of
9the Department of Commerce and Economic Opportunity Law of the
10Civil Administrative Code of Illinois.
11    Remaining moneys received by the Department pursuant to
12this Act shall be paid into the General Revenue Fund of the
13State Treasury.
14    The Department may, upon separate written notice to a
15taxpayer, require the taxpayer to prepare and file with the
16Department on a form prescribed by the Department within not
17less than 60 days after receipt of the notice an annual
18information return for the tax year specified in the notice.
19Such annual return to the Department shall include a statement
20of gross receipts as shown by the taxpayer's last Federal
21income tax return. If the total receipts of the business as
22reported in the Federal income tax return do not agree with the
23gross receipts reported to the Department of Revenue for the
24same period, the taxpayer shall attach to his annual return a
25schedule showing a reconciliation of the 2 amounts and the
26reasons for the difference. The taxpayer's annual return to the

 

 

SB2169- 60 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 61 -LRB098 03935 HLH 33954 b

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

 

 

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1not make written objection to the Department to this
2arrangement.
3(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
4eff. 5-27-10.)
 
5    Section 20. The Retailers' Occupation Tax Act is amended by
6changing Section 3 as follows:
 
7    (35 ILCS 120/3)  (from Ch. 120, par. 442)
8    Sec. 3. Except as provided in this Section, on or before
9the twentieth day of each calendar month, every person engaged
10in the business of selling tangible personal property at retail
11in this State during the preceding calendar month shall file a
12return with the Department, stating:
13        1. The name of the seller;
14        2. His residence address and the address of his
15    principal place of business and the address of the
16    principal place of business (if that is a different
17    address) from which he engages in the business of selling
18    tangible personal property at retail in this State;
19        3. Total amount of receipts received by him during the
20    preceding calendar month or quarter, as the case may be,
21    from sales of tangible personal property, and from services
22    furnished, by him during such preceding calendar month or
23    quarter;
24        4. Total amount received by him during the preceding

 

 

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1    calendar month or quarter on charge and time sales of
2    tangible personal property, and from services furnished,
3    by him prior to the month or quarter for which the return
4    is filed;
5        5. Deductions allowed by law;
6        6. Gross receipts which were received by him during the
7    preceding calendar month or quarter and upon the basis of
8    which the tax is imposed;
9        7. The amount of credit provided in Section 2d of this
10    Act;
11        8. The amount of tax due;
12        9. The signature of the taxpayer; and
13        10. Such other reasonable information as the
14    Department may require.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Each return shall be accompanied by the statement of
20prepaid tax issued pursuant to Section 2e for which credit is
21claimed.
22    Prior to October 1, 2003, and on and after September 1,
232004 a retailer may accept a Manufacturer's Purchase Credit
24certification from a purchaser in satisfaction of Use Tax as
25provided in Section 3-85 of the Use Tax Act if the purchaser
26provides the appropriate documentation as required by Section

 

 

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

 

 

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

 

 

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

 

 

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1or facsimile.
2    Beginning January 1, 2014, in addition to any other return
3required by this Section, every franchisor, as defined in the
4Franchise Disclosure Act of 1987, that has at least one
5franchisee, as defined in the Franchise Disclosure Act of 1987,
6that is required to be registered under Section 2a of the
7Retailers' Occupation Tax Act, shall file annually with the
8Department a return providing the following information: the
9name and address of the franchisee, the certificate of
10registration number and federal identification number of the
11franchisee, the gross sales of the franchisee in this State
12reported by the franchisee to the franchisor, the total amount
13of sales by the franchisor to the franchisee, any income
14reported to the franchisor by each franchisee, and any other
15information required by the Department.
16    The return must be filed no later than the 31st day of
17January for the preceding year during which sales took place.
18The return shall be filed by electronic means in the form and
19manner prescribed by the Department. A franchisor required to
20file a return must personally deliver, mail, or provide by
21electronic means, to each franchisee listed on the return, a
22report containing the information provided to the Department.
23The franchisor shall notify the franchisee as to the method by
24which the franchisor will provide the report. If the franchisee
25is unable to receive the report by electronic means, the
26franchisor shall furnish the report by personal delivery or by

 

 

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1mail. For purposes of this paragraph, the term "electronic
2means" includes, but is not limited to, the use of a secure
3Internet website, e-mail, or facsimile. Nothing in this
4paragraph shall limit the information the Department can obtain
5from any person under this Act, any other Act, or any other
6provision of law. Every franchisor required to file a return or
7report who fails to provide any of the required information or
8who fails to include any such information that is true and
9correct will, in addition to any other penalty provided in this
10Act or otherwise imposed by law, be subject to a penalty of
11$500 for each failure to provide required information or
12include information that is true and correct. Every franchisor
13failing to file a return or provide a report or failing to file
14a return or provide a report within the required time will, in
15addition to any other penalty provided for in this Act or
16otherwise imposed by law, be subject to a penalty in an amount
17of $500 for each failure to file a return or provide a report.
18The penalties imposed under this paragraph shall not apply if
19the franchisor shows that his or her failure to provide any of
20the required information, include information that is true and
21correct, file a return or provide a report, or file a return or
22provide a report at the required time was due to a reasonable
23cause. The procedures for collecting the penalties imposed in
24this paragraph shall be the same as those prescribed in this
25Act for collecting tax assessed under this Act. All penalties
26paid to the Department under this paragraph shall be deposited

 

 

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

 

 

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

 

 

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

 

 

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

 

 

SB2169- 73 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 74 -LRB098 03935 HLH 33954 b

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

 

 

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

 

 

SB2169- 76 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 77 -LRB098 03935 HLH 33954 b

1return filed by him and had paid the tax imposed by this Act
2with respect to such receipts.
3    Where the seller is a corporation, the return filed on
4behalf of such corporation shall be signed by the president,
5vice-president, secretary or treasurer or by the properly
6accredited agent of such corporation.
7    Where the seller is a limited liability company, the return
8filed on behalf of the limited liability company shall be
9signed by a manager, member, or properly accredited agent of
10the limited liability company.
11    Except as provided in this Section, the retailer filing the
12return under this Section shall, at the time of filing such
13return, pay to the Department the amount of tax imposed by this
14Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
15on and after January 1, 1990, or $5 per calendar year,
16whichever is greater, which is allowed to reimburse the
17retailer for the expenses incurred in keeping records,
18preparing and filing returns, remitting the tax and supplying
19data to the Department on request. Any prepayment made pursuant
20to Section 2d of this Act shall be included in the amount on
21which such 2.1% or 1.75% discount is computed. In the case of
22retailers who report and pay the tax on a transaction by
23transaction basis, as provided in this Section, such discount
24shall be taken with each such tax remittance instead of when
25such retailer files his periodic return.
26    Before October 1, 2000, if the taxpayer's average monthly

 

 

SB2169- 78 -LRB098 03935 HLH 33954 b

1tax liability to the Department under this Act, the Use Tax
2Act, the Service Occupation Tax Act, and the Service Use Tax
3Act, excluding any liability for prepaid sales tax to be
4remitted in accordance with Section 2d of this Act, was $10,000
5or more during the preceding 4 complete calendar quarters, he
6shall file a return with the Department each month by the 20th
7day of the month next following the month during which such tax
8liability is incurred and shall make payments to the Department
9on or before the 7th, 15th, 22nd and last day of the month
10during which such liability is incurred. On and after October
111, 2000, if the taxpayer's average monthly tax liability to the
12Department under this Act, the Use Tax Act, the Service
13Occupation Tax Act, and the Service Use Tax Act, excluding any
14liability for prepaid sales tax to be remitted in accordance
15with Section 2d of this Act, was $20,000 or more during the
16preceding 4 complete calendar quarters, he shall file a return
17with the Department each month by the 20th day of the month
18next following the month during which such tax liability is
19incurred and shall make payment to the Department on or before
20the 7th, 15th, 22nd and last day of the month during which such
21liability is incurred. If the month during which such tax
22liability is incurred began prior to January 1, 1985, each
23payment shall be in an amount equal to 1/4 of the taxpayer's
24actual liability for the month or an amount set by the
25Department not to exceed 1/4 of the average monthly liability
26of the taxpayer to the Department for the preceding 4 complete

 

 

SB2169- 79 -LRB098 03935 HLH 33954 b

1calendar quarters (excluding the month of highest liability and
2the month of lowest liability in such 4 quarter period). If the
3month during which such tax liability is incurred begins on or
4after January 1, 1985 and prior to January 1, 1987, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 27.5% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1987 and prior to January 1, 1988, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1988, and prior to January 1, 1989, or
15begins on or after January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during which
19such tax liability is incurred begins on or after January 1,
201989, and prior to January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year or 100% of the taxpayer's
24actual liability for the quarter monthly reporting period. The
25amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

 

 

SB2169- 80 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 81 -LRB098 03935 HLH 33954 b

1each calendar quarter of the 4 preceding complete calendar
2quarter period is less than $20,000. However, if a taxpayer can
3show the Department that a substantial change in the taxpayer's
4business has occurred which causes the taxpayer to anticipate
5that his average monthly tax liability for the reasonably
6foreseeable future will fall below the $20,000 threshold stated
7above, then such taxpayer may petition the Department for a
8change in such taxpayer's reporting status. The Department
9shall change such taxpayer's reporting status unless it finds
10that such change is seasonal in nature and not likely to be
11long term. If any such quarter monthly payment is not paid at
12the time or in the amount required by this Section, then the
13taxpayer shall be liable for penalties and interest on the
14difference between the minimum amount due as a payment and the
15amount of such quarter monthly payment actually and timely
16paid, except insofar as the taxpayer has previously made
17payments for that month to the Department in excess of the
18minimum payments previously due as provided in this Section.
19The Department shall make reasonable rules and regulations to
20govern the quarter monthly payment amount and quarter monthly
21payment dates for taxpayers who file on other than a calendar
22monthly basis.
23    The provisions of this paragraph apply before October 1,
242001. Without regard to whether a taxpayer is required to make
25quarter monthly payments as specified above, any taxpayer who
26is required by Section 2d of this Act to collect and remit

 

 

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1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to the
8effective date of this amendatory Act of 1985, each payment
9shall be in an amount not less than 22.5% of the taxpayer's
10actual liability under Section 2d. If the month during which
11such tax liability is incurred begins on or after January 1,
121986, each payment shall be in an amount equal to 22.5% of the
13taxpayer's actual liability for the month or 27.5% of the
14taxpayer's liability for the same calendar month of the
15preceding calendar year. If the month during which such tax
16liability is incurred begins on or after January 1, 1987, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year.
20The amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month filed under this Section or Section 2f, as the case
23may be. Once applicable, the requirement of the making of
24quarter monthly payments to the Department pursuant to this
25paragraph shall continue until such taxpayer's average monthly
26prepaid tax collections during the preceding 2 complete

 

 

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1calendar quarters is $25,000 or less. If any such quarter
2monthly payment is not paid at the time or in the amount
3required, the taxpayer shall be liable for penalties and
4interest on such difference, except insofar as the taxpayer has
5previously made payments for that month in excess of the
6minimum payments previously due.
7    The provisions of this paragraph apply on and after October
81, 2001. Without regard to whether a taxpayer is required to
9make quarter monthly payments as specified above, any taxpayer
10who is required by Section 2d of this Act to collect and remit
11prepaid taxes and has collected prepaid taxes that average in
12excess of $20,000 per month during the preceding 4 complete
13calendar quarters shall file a return with the Department as
14required by Section 2f and shall make payments to the
15Department on or before the 7th, 15th, 22nd and last day of the
16month during which the liability is incurred. Each payment
17shall be in an amount equal to 22.5% of the taxpayer's actual
18liability for the month or 25% of the taxpayer's liability for
19the same calendar month of the preceding year. The amount of
20the quarter monthly payments shall be credited against the
21final tax liability of the taxpayer's return for that month
22filed under this Section or Section 2f, as the case may be.
23Once applicable, the requirement of the making of quarter
24monthly payments to the Department pursuant to this paragraph
25shall continue until the taxpayer's average monthly prepaid tax
26collections during the preceding 4 complete calendar quarters

 

 

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

 

 

SB2169- 85 -LRB098 03935 HLH 33954 b

1subsequently determined that all or any part of the credit
2taken was not actually due to the taxpayer, the taxpayer's 2.1%
3and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
4of the difference between the credit taken and that actually
5due, and that taxpayer shall be liable for penalties and
6interest on such difference.
7    If a retailer of motor fuel is entitled to a credit under
8Section 2d of this Act which exceeds the taxpayer's liability
9to the Department under this Act for the month which the
10taxpayer is filing a return, the Department shall issue the
11taxpayer a credit memorandum for the excess.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund, a special fund in the
14State treasury which is hereby created, the net revenue
15realized for the preceding month from the 1% tax on sales of
16food for human consumption which is to be consumed off the
17premises where it is sold (other than alcoholic beverages, soft
18drinks and food which has been prepared for immediate
19consumption) and prescription and nonprescription medicines,
20drugs, medical appliances and insulin, urine testing
21materials, syringes and needles used by diabetics.
22    Beginning January 1, 1990, each month the Department shall
23pay into the County and Mass Transit District Fund, a special
24fund in the State treasury which is hereby created, 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate.

 

 

SB2169- 86 -LRB098 03935 HLH 33954 b

1    Beginning August 1, 2000, each month the Department shall
2pay into the County and Mass Transit District Fund 20% of the
3net revenue realized for the preceding month from the 1.25%
4rate on the selling price of motor fuel and gasohol. Beginning
5September 1, 2010, each month the Department shall pay into the
6County and Mass Transit District Fund 20% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of sales tax holiday items.
9    Beginning January 1, 1990, each month the Department shall
10pay into the Local Government Tax Fund 16% of the net revenue
11realized for the preceding month from the 6.25% general rate on
12the selling price of tangible personal property.
13    Beginning August 1, 2000, each month the Department shall
14pay into the Local Government Tax Fund 80% of the net revenue
15realized for the preceding month from the 1.25% rate on the
16selling price of motor fuel and gasohol. Beginning September 1,
172010, each month the Department shall pay into the Local
18Government Tax Fund 80% of the net revenue realized for the
19preceding month from the 1.25% rate on the selling price of
20sales tax holiday items.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

SB2169- 87 -LRB098 03935 HLH 33954 b

1is now taxed at 6.25%.
2    Beginning July 1, 2011, each month the Department shall pay
3into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
4realized for the preceding month from the 6.25% general rate on
5the selling price of sorbents used in Illinois in the process
6of sorbent injection as used to comply with the Environmental
7Protection Act or the federal Clean Air Act, but the total
8payment into the Clean Air Act (CAA) Permit Fund under this Act
9and the Use Tax Act shall not exceed $2,000,000 in any fiscal
10year.
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

 

 

SB2169- 88 -LRB098 03935 HLH 33954 b

1be immediately paid into the Build Illinois Fund from other
2moneys received by the Department pursuant to the Tax Acts; the
3"Annual Specified Amount" means the amounts specified below for
4fiscal 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

 

 

SB2169- 89 -LRB098 03935 HLH 33954 b

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 and
9outstanding 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 received
26by the Department pursuant to the Tax Acts to the Build

 

 

SB2169- 90 -LRB098 03935 HLH 33954 b

1Illinois Fund; provided, however, that any amounts paid to the
2Build 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

 

 

SB2169- 91 -LRB098 03935 HLH 33954 b

11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

 

 

SB2169- 92 -LRB098 03935 HLH 33954 b

12021246,000,000
22022260,000,000
32023275,000,000
42024 275,000,000
52025 275,000,000
62026 279,000,000
72027 292,000,000
82028 307,000,000
92029 322,000,000
102030 338,000,000
112031 350,000,000
122032 350,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

SB2169- 93 -LRB098 03935 HLH 33954 b

1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993, the Department shall each
12month pay into the Illinois Tax Increment Fund 0.27% of 80% of
13the net revenue realized for the preceding month from the 6.25%
14general rate on the selling price of tangible personal
15property.
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 with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

 

 

SB2169- 94 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 95 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 96 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 97 -LRB098 03935 HLH 33954 b

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

 

 

SB2169- 98 -LRB098 03935 HLH 33954 b

1business of selling tangible personal property at retail at the
2exhibition or event, or other evidence of a significant risk of
3loss of revenue to the State. The Department shall notify
4concessionaires and other sellers affected by the imposition of
5this requirement. In the absence of notification by the
6Department, the concessionaires and other sellers shall file
7their returns as otherwise required in this Section.
8(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
9eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
1097-333, eff. 8-12-11.)