Rep. Barbara Flynn Currie

Filed: 5/27/2015

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1354

2    AMENDMENT NO. ______. Amend Senate Bill 1354 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 5. AMENDATORY PROVISIONS

 
5    Section 5-5. The State Finance Act is amended by changing
6Section 8.3 as follows:
 
7    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
8    Sec. 8.3. Money in the Road Fund shall, if and when the
9State of Illinois incurs any bonded indebtedness for the
10construction of permanent highways, be set aside and used for
11the purpose of paying and discharging annually the principal
12and interest on that bonded indebtedness then due and payable,
13and for no other purpose. The surplus, if any, in the Road Fund
14after the payment of principal and interest on that bonded
15indebtedness then annually due shall be used as follows:

 

 

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1        first -- to pay the cost of administration of Chapters
2    2 through 10 of the Illinois Vehicle Code, except the cost
3    of administration of Articles I and II of Chapter 3 of that
4    Code; and
5        secondly -- for expenses of the Department of
6    Transportation for construction, reconstruction,
7    improvement, repair, maintenance, operation, and
8    administration of highways in accordance with the
9    provisions of laws relating thereto, or for any purpose
10    related or incident to and connected therewith, including
11    the separation of grades of those highways with railroads
12    and with highways and including the payment of awards made
13    by the Illinois Workers' Compensation Commission under the
14    terms of the Workers' Compensation Act or Workers'
15    Occupational Diseases Act for injury or death of an
16    employee of the Division of Highways in the Department of
17    Transportation; or for the acquisition of land and the
18    erection of buildings for highway purposes, including the
19    acquisition of highway right-of-way or for investigations
20    to determine the reasonably anticipated future highway
21    needs; or for making of surveys, plans, specifications and
22    estimates for and in the construction and maintenance of
23    flight strips and of highways necessary to provide access
24    to military and naval reservations, to defense industries
25    and defense-industry sites, and to the sources of raw
26    materials and for replacing existing highways and highway

 

 

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1    connections shut off from general public use at military
2    and naval reservations and defense-industry sites, or for
3    the purchase of right-of-way, except that the State shall
4    be reimbursed in full for any expense incurred in building
5    the flight strips; or for the operating and maintaining of
6    highway garages; or for patrolling and policing the public
7    highways and conserving the peace; or for the operating
8    expenses of the Department relating to the administration
9    of public transportation programs; or, during fiscal year
10    2012 only, for the purposes of a grant not to exceed
11    $8,500,000 to the Regional Transportation Authority on
12    behalf of PACE for the purpose of ADA/Para-transit
13    expenses; or, during fiscal year 2013 only, for the
14    purposes of a grant not to exceed $3,825,000 to the
15    Regional Transportation Authority on behalf of PACE for the
16    purpose of ADA/Para-transit expenses; or, during fiscal
17    year 2014 only, for the purposes of a grant not to exceed
18    $3,825,000 to the Regional Transportation Authority on
19    behalf of PACE for the purpose of ADA/Para-transit
20    expenses; or, during fiscal year 2015 only, for the
21    purposes of a grant not to exceed $3,825,000 to the
22    Regional Transportation Authority on behalf of PACE for the
23    purpose of ADA/Para-transit expenses; or for any of those
24    purposes or any other purpose that may be provided by law.
25    Appropriations for any of those purposes are payable from
26the Road Fund. Appropriations may also be made from the Road

 

 

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1Fund for the administrative expenses of any State agency that
2are related to motor vehicles or arise from the use of motor
3vehicles.
4    Beginning with fiscal year 1980 and thereafter, no Road
5Fund monies shall be appropriated to the following Departments
6or agencies of State government for administration, grants, or
7operations; but this limitation is not a restriction upon
8appropriating for those purposes any Road Fund monies that are
9eligible for federal reimbursement;
10        1. Department of Public Health;
11        2. Department of Transportation, only with respect to
12    subsidies for one-half fare Student Transportation and
13    Reduced Fare for Elderly, except during fiscal year 2012
14    only when no more than $40,000,000 may be expended and
15    except during fiscal year 2013 only when no more than
16    $17,570,300 may be expended and except during fiscal year
17    2014 only when no more than $17,570,000 may be expended and
18    except during fiscal year 2015 only when no more than
19    $17,570,000 may be expended;
20        3. Department of Central Management Services, except
21    for expenditures incurred for group insurance premiums of
22    appropriate personnel;
23        4. Judicial Systems and Agencies.
24    Beginning with fiscal year 1981 and thereafter, no Road
25Fund monies shall be appropriated to the following Departments
26or agencies of State government for administration, grants, or

 

 

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1operations; but this limitation is not a restriction upon
2appropriating for those purposes any Road Fund monies that are
3eligible for federal reimbursement:
4        1. Department of State Police, except for expenditures
5    with respect to the Division of Operations;
6        2. Department of Transportation, only with respect to
7    Intercity Rail Subsidies, except during fiscal year 2012
8    only when no more than $40,000,000 may be expended, and
9    except during fiscal year 2013 only when no more than
10    $26,000,000 may be expended, and except during fiscal year
11    2014 only when no more than $38,000,000 may be expended,
12    and except during fiscal years year 2015 and 2016 only when
13    no more than $42,000,000 may be expended in each of those
14    fiscal years, and Rail Freight Services.
15    Beginning with fiscal year 1982 and thereafter, no Road
16Fund monies shall be appropriated to the following Departments
17or agencies of State government for administration, grants, or
18operations; but this limitation is not a restriction upon
19appropriating for those purposes any Road Fund monies that are
20eligible for federal reimbursement: Department of Central
21Management Services, except for awards made by the Illinois
22Workers' Compensation Commission under the terms of the
23Workers' Compensation Act or Workers' Occupational Diseases
24Act for injury or death of an employee of the Division of
25Highways in the Department of Transportation.
26    Beginning with fiscal year 1984 and thereafter, no Road

 

 

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1Fund monies shall be appropriated to the following Departments
2or agencies of State government for administration, grants, or
3operations; but this limitation is not a restriction upon
4appropriating for those purposes any Road Fund monies that are
5eligible for federal reimbursement:
6        1. Department of State Police, except not more than 40%
7    of the funds appropriated for the Division of Operations;
8        2. State Officers.
9    Beginning with fiscal year 1984 and thereafter, no Road
10Fund monies shall be appropriated to any Department or agency
11of State government for administration, grants, or operations
12except as provided hereafter; but this limitation is not a
13restriction upon appropriating for those purposes any Road Fund
14monies that are eligible for federal reimbursement. It shall
15not be lawful to circumvent the above appropriation limitations
16by governmental reorganization or other methods.
17Appropriations shall be made from the Road Fund only in
18accordance with the provisions of this Section.
19    Money in the Road Fund shall, if and when the State of
20Illinois incurs any bonded indebtedness for the construction of
21permanent highways, be set aside and used for the purpose of
22paying and discharging during each fiscal year the principal
23and interest on that bonded indebtedness as it becomes due and
24payable as provided in the Transportation Bond Act, and for no
25other purpose. The surplus, if any, in the Road Fund after the
26payment of principal and interest on that bonded indebtedness

 

 

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1then annually due shall be used as follows:
2        first -- to pay the cost of administration of Chapters
3    2 through 10 of the Illinois Vehicle Code; and
4        secondly -- no Road Fund monies derived from fees,
5    excises, or license taxes relating to registration,
6    operation and use of vehicles on public highways or to
7    fuels used for the propulsion of those vehicles, shall be
8    appropriated or expended other than for costs of
9    administering the laws imposing those fees, excises, and
10    license taxes, statutory refunds and adjustments allowed
11    thereunder, administrative costs of the Department of
12    Transportation, including, but not limited to, the
13    operating expenses of the Department relating to the
14    administration of public transportation programs, payment
15    of debts and liabilities incurred in construction and
16    reconstruction of public highways and bridges, acquisition
17    of rights-of-way for and the cost of construction,
18    reconstruction, maintenance, repair, and operation of
19    public highways and bridges under the direction and
20    supervision of the State, political subdivision, or
21    municipality collecting those monies, or during fiscal
22    year 2012 only for the purposes of a grant not to exceed
23    $8,500,000 to the Regional Transportation Authority on
24    behalf of PACE for the purpose of ADA/Para-transit
25    expenses, or during fiscal year 2013 only for the purposes
26    of a grant not to exceed $3,825,000 to the Regional

 

 

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1    Transportation Authority on behalf of PACE for the purpose
2    of ADA/Para-transit expenses, or during fiscal year 2014
3    only for the purposes of a grant not to exceed $3,825,000
4    to the Regional Transportation Authority on behalf of PACE
5    for the purpose of ADA/Para-transit expenses, or during
6    fiscal year 2015 only for the purposes of a grant not to
7    exceed $3,825,000 to the Regional Transportation Authority
8    on behalf of PACE for the purpose of ADA/Para-transit
9    expenses, and the costs for patrolling and policing the
10    public highways (by State, political subdivision, or
11    municipality collecting that money) for enforcement of
12    traffic laws. The separation of grades of such highways
13    with railroads and costs associated with protection of
14    at-grade highway and railroad crossing shall also be
15    permissible.
16    Appropriations for any of such purposes are payable from
17the Road Fund or the Grade Crossing Protection Fund as provided
18in Section 8 of the Motor Fuel Tax Law.
19    Except as provided in this paragraph, beginning with fiscal
20year 1991 and thereafter, no Road Fund monies shall be
21appropriated to the Department of State Police for the purposes
22of this Section in excess of its total fiscal year 1990 Road
23Fund appropriations for those purposes unless otherwise
24provided in Section 5g of this Act. For fiscal years 2003,
252004, 2005, 2006, and 2007 only, no Road Fund monies shall be
26appropriated to the Department of State Police for the purposes

 

 

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1of this Section in excess of $97,310,000. For fiscal year 2008
2only, no Road Fund monies shall be appropriated to the
3Department of State Police for the purposes of this Section in
4excess of $106,100,000. For fiscal year 2009 only, no Road Fund
5monies shall be appropriated to the Department of State Police
6for the purposes of this Section in excess of $114,700,000.
7Beginning in fiscal year 2010, no road fund moneys shall be
8appropriated to the Department of State Police. It shall not be
9lawful to circumvent this limitation on appropriations by
10governmental reorganization or other methods unless otherwise
11provided in Section 5g of this Act.
12    In fiscal year 1994, no Road Fund monies shall be
13appropriated to the Secretary of State for the purposes of this
14Section in excess of the total fiscal year 1991 Road Fund
15appropriations to the Secretary of State for those purposes,
16plus $9,800,000. It shall not be lawful to circumvent this
17limitation on appropriations by governmental reorganization or
18other method.
19    Beginning with fiscal year 1995 and thereafter, no Road
20Fund monies shall be appropriated to the Secretary of State for
21the purposes of this Section in excess of the total fiscal year
221994 Road Fund appropriations to the Secretary of State for
23those purposes. It shall not be lawful to circumvent this
24limitation on appropriations by governmental reorganization or
25other methods.
26    Beginning with fiscal year 2000, total Road Fund

 

 

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1appropriations to the Secretary of State for the purposes of
2this Section shall not exceed the amounts specified for the
3following fiscal years:
4    Fiscal Year 2000$80,500,000;
5    Fiscal Year 2001$80,500,000;
6    Fiscal Year 2002$80,500,000;
7    Fiscal Year 2003$130,500,000;
8    Fiscal Year 2004$130,500,000;
9    Fiscal Year 2005$130,500,000;
10    Fiscal Year 2006 $130,500,000;
11    Fiscal Year 2007 $130,500,000;
12    Fiscal Year 2008$130,500,000;
13    Fiscal Year 2009 $130,500,000.
14    For fiscal year 2010, no road fund moneys shall be
15appropriated to the Secretary of State.
16    Beginning in fiscal year 2011, moneys in the Road Fund
17shall be appropriated to the Secretary of State for the
18exclusive purpose of paying refunds due to overpayment of fees
19related to Chapter 3 of the Illinois Vehicle Code unless
20otherwise provided for by law.
21    It shall not be lawful to circumvent this limitation on
22appropriations by governmental reorganization or other
23methods.
24    No new program may be initiated in fiscal year 1991 and
25thereafter that is not consistent with the limitations imposed
26by this Section for fiscal year 1984 and thereafter, insofar as

 

 

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1appropriation of Road Fund monies is concerned.
2    Nothing in this Section prohibits transfers from the Road
3Fund to the State Construction Account Fund under Section 5e of
4this Act; nor to the General Revenue Fund, as authorized by
5this amendatory Act of the 93rd General Assembly.
6    The additional amounts authorized for expenditure in this
7Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
8shall be repaid to the Road Fund from the General Revenue Fund
9in the next succeeding fiscal year that the General Revenue
10Fund has a positive budgetary balance, as determined by
11generally accepted accounting principles applicable to
12government.
13    The additional amounts authorized for expenditure by the
14Secretary of State and the Department of State Police in this
15Section by this amendatory Act of the 94th General Assembly
16shall be repaid to the Road Fund from the General Revenue Fund
17in the next succeeding fiscal year that the General Revenue
18Fund has a positive budgetary balance, as determined by
19generally accepted accounting principles applicable to
20government.
21(Source: P.A. 97-72, eff. 7-1-11; 97-732, eff. 6-30-12; 98-24,
22eff. 6-19-13; 98-674, eff. 6-30-14.)
 
23    Section 5-10. The Use Tax Act is amended by changing
24Section 9 as follows:
 

 

 

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1    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
2    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
3and trailers that are required to be registered with an agency
4of this State, each retailer required or authorized to collect
5the tax imposed by this Act shall pay to the Department the
6amount of such tax (except as otherwise provided) at the time
7when he is required to file his return for the period during
8which such tax was collected, less a discount of 2.1% prior to
9January 1, 1990, and 1.75% on and after January 1, 1990, or $5
10per calendar year, whichever is greater, which is allowed to
11reimburse the retailer for expenses incurred in collecting the
12tax, keeping records, preparing and filing returns, remitting
13the tax and supplying data to the Department on request. In the
14case of retailers who report and pay the tax on a transaction
15by transaction basis, as provided in this Section, such
16discount shall be taken with each such tax remittance instead
17of when such retailer files his periodic return. The Department
18may disallow the discount for retailers whose certificate of
19registration is revoked at the time the return is filed, but
20only if the Department's decision to revoke the certificate of
21registration has become final. A retailer need not remit that
22part of any tax collected by him to the extent that he is
23required to remit and does remit the tax imposed by the
24Retailers' Occupation Tax Act, with respect to the sale of the
25same property.
26    Where such tangible personal property is sold under a

 

 

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

 

 

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1    during the preceding calendar month from sales of tangible
2    personal property by him during such preceding calendar
3    month, including receipts from charge and time sales, but
4    less all deductions allowed by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1995, a taxpayer who has
22an average monthly tax liability of $50,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 2000, a taxpayer who has
25an annual tax liability of $200,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

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

 

 

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1effectuate a program of electronic funds transfer and the
2requirements of this Section.
3    Before October 1, 2000, if the taxpayer's average monthly
4tax liability to the Department under this Act, the Retailers'
5Occupation Tax Act, the Service Occupation Tax Act, the Service
6Use Tax Act was $10,000 or more during the preceding 4 complete
7calendar quarters, he shall file a return with the Department
8each month by the 20th day of the month next following the
9month during which such tax liability is incurred and shall
10make payments to the Department on or before the 7th, 15th,
1122nd and last day of the month during which such liability is
12incurred. On and after October 1, 2000, if the taxpayer's
13average monthly tax liability to the Department under this Act,
14the Retailers' Occupation Tax Act, the Service Occupation Tax
15Act, and the Service Use Tax 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

 

 

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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

 

 

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

 

 

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1which causes the taxpayer to anticipate that his average
2monthly tax liability for the reasonably foreseeable future
3will fall below the $20,000 threshold stated above, then such
4taxpayer may petition the Department for a change in such
5taxpayer's reporting status. The Department shall change such
6taxpayer's reporting status unless it finds that such change is
7seasonal in nature and not likely to be long term. If any such
8quarter monthly payment is not paid at the time or in the
9amount required by this Section, then the taxpayer shall be
10liable for penalties and interest on the difference between the
11minimum amount due and the amount of such quarter monthly
12payment actually and timely paid, except insofar as the
13taxpayer has previously made payments for that month to the
14Department in excess of the minimum payments previously due as
15provided in this Section. The Department shall make reasonable
16rules and regulations to govern the quarter monthly payment
17amount and quarter monthly payment dates for taxpayers who file
18on other than a calendar monthly basis.
19    If any such payment provided for in this Section exceeds
20the taxpayer's liabilities under this Act, the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act and the
22Service Use Tax Act, as shown by an original monthly return,
23the Department shall issue to the taxpayer a credit memorandum
24no later than 30 days after the date of payment, which
25memorandum may be submitted by the taxpayer to the Department
26in payment of tax liability subsequently to be remitted by the

 

 

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

 

 

09900SB1354ham001- 21 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 22 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 23 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 24 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 25 -LRB099 09169 HLH 36249 a

1tangible personal property.
2    No retailer's failure or refusal to remit tax under this
3Act precludes a user, who has paid the proper tax to the
4retailer, from obtaining his certificate of title or other
5evidence of title or registration (if titling or registration
6is required) upon satisfying the Department that such user has
7paid the proper tax (if tax is due) to the retailer. The
8Department shall adopt appropriate rules to carry out the
9mandate of this paragraph.
10    If the user who would otherwise pay tax to the retailer
11wants the transaction reporting return filed and the payment of
12tax or proof of exemption made to the Department before the
13retailer is willing to take these actions and such user has not
14paid the tax to the retailer, such user may certify to the fact
15of such delay by the retailer, and may (upon the Department
16being satisfied of the truth of such certification) transmit
17the information required by the transaction reporting return
18and the remittance for tax or proof of exemption directly to
19the Department and obtain his tax receipt or exemption
20determination, in which event the transaction reporting return
21and tax remittance (if a tax payment was required) shall be
22credited by the Department to the proper retailer's account
23with the Department, but without the 2.1% or 1.75% discount
24provided for in this Section being allowed. When the user pays
25the tax directly to the Department, he shall pay the tax in the
26same amount and in the same form in which it would be remitted

 

 

09900SB1354ham001- 26 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 27 -LRB099 09169 HLH 36249 a

1Department may prescribe and furnish a combination or joint
2return which will enable retailers, who are required to file
3returns hereunder and also under the Retailers' Occupation Tax
4Act, to furnish all the return information required by both
5Acts on the one form.
6    Where the retailer has more than one business registered
7with the Department under separate registration under this Act,
8such retailer may not file each return that is due as a single
9return covering all such registered businesses, but shall file
10separate returns for each such registered business.
11    Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund, a special
13fund in the State Treasury which is hereby created, the net
14revenue realized for the preceding month from the 1% tax on
15sales of food for human consumption which is to be consumed off
16the premises where it is sold (other than alcoholic beverages,
17soft drinks and food which has been prepared for immediate
18consumption) and prescription and nonprescription medicines,
19drugs, medical appliances and insulin, urine testing
20materials, syringes and needles used by diabetics.
21    Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund 4% of the
23net revenue realized for the preceding month from the 6.25%
24general rate on the selling price of tangible personal property
25which is purchased outside Illinois at retail from a retailer
26and which is titled or registered by an agency of this State's

 

 

09900SB1354ham001- 28 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 29 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 30 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 31 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 32 -LRB099 09169 HLH 36249 a

1thereto, all as certified by the Director of the Bureau of the
2Budget (now Governor's Office of Management and Budget). If on
3the last business day of any month in which Bonds are
4outstanding pursuant to the Build Illinois Bond Act, the
5aggregate of the moneys deposited in the Build Illinois Bond
6Account in the Build Illinois Fund in such month shall be less
7than the amount required to be transferred in such month from
8the Build Illinois Bond Account to the Build Illinois Bond
9Retirement and Interest Fund pursuant to Section 13 of the
10Build Illinois Bond Act, an amount equal to such deficiency
11shall be immediately paid from other moneys received by the
12Department pursuant to the Tax Acts to the Build Illinois Fund;
13provided, however, that any amounts paid to the Build Illinois
14Fund in any fiscal year pursuant to this sentence shall be
15deemed to constitute payments pursuant to clause (b) of the
16preceding sentence and shall reduce the amount otherwise
17payable for such fiscal year pursuant to clause (b) of the
18preceding sentence. The moneys received by the Department
19pursuant to this Act and required to be deposited into the
20Build Illinois Fund are subject to the pledge, claim and charge
21set forth in Section 12 of the Build Illinois Bond Act.
22    Subject to payment of amounts into the Build Illinois Fund
23as provided in the preceding paragraph or in any amendment
24thereto hereafter enacted, the following specified monthly
25installment of the amount requested in the certificate of the
26Chairman of the Metropolitan Pier and Exposition Authority

 

 

09900SB1354ham001- 33 -LRB099 09169 HLH 36249 a

1provided under Section 8.25f of the State Finance Act, but not
2in excess of the sums designated as "Total Deposit", shall be
3deposited in the aggregate from collections under Section 9 of
4the Use Tax Act, Section 9 of the Service Use Tax Act, Section
59 of the Service Occupation Tax Act, and Section 3 of the
6Retailers' Occupation Tax Act into the McCormick Place
7Expansion Project Fund in the specified fiscal years.
8Fiscal YearTotal Deposit
91993         $0
101994 53,000,000
111995 58,000,000
121996 61,000,000
131997 64,000,000
141998 68,000,000
151999 71,000,000
162000 75,000,000
172001 80,000,000
182002 93,000,000
192003 99,000,000
202004103,000,000
212005108,000,000
222006113,000,000
232007119,000,000
242008126,000,000
252009132,000,000
262010139,000,000

 

 

09900SB1354ham001- 34 -LRB099 09169 HLH 36249 a

12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021246,000,000
122022260,000,000
132023275,000,000
142024 275,000,000
152025 275,000,000
162026 279,000,000
172027 292,000,000
182028 307,000,000
192029 322,000,000
202030 338,000,000
212031 350,000,000
222032 350,000,000
23and
24each fiscal year
25thereafter that bonds
26are outstanding under

 

 

09900SB1354ham001- 35 -LRB099 09169 HLH 36249 a

1Section 13.2 of the
2Metropolitan Pier and
3Exposition Authority Act,
4but not after fiscal year 2060.
5    Beginning July 20, 1993 and in each month of each fiscal
6year thereafter, one-eighth of the amount requested in the
7certificate of the Chairman of the Metropolitan Pier and
8Exposition Authority for that fiscal year, less the amount
9deposited into the McCormick Place Expansion Project Fund by
10the State Treasurer in the respective month under subsection
11(g) of Section 13 of the Metropolitan Pier and Exposition
12Authority Act, plus cumulative deficiencies in the deposits
13required under this Section for previous months and years,
14shall be deposited into the McCormick Place Expansion Project
15Fund, until the full amount requested for the fiscal year, but
16not in excess of the amount specified above as "Total Deposit",
17has been deposited.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois Tax
23Increment Fund 0.27% of 80% of the net revenue realized for the
24preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

09900SB1354ham001- 36 -LRB099 09169 HLH 36249 a

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning with the receipt of the first report of
4taxes paid by an eligible business and continuing for a 25-year
5period, the Department shall each month pay into the Energy
6Infrastructure Fund 80% of the net revenue realized from the
76.25% general rate on the selling price of Illinois-mined coal
8that was sold to an eligible business. For purposes of this
9paragraph, the term "eligible business" means a new electric
10generating facility certified pursuant to Section 605-332 of
11the Department of Commerce and Economic Opportunity Law of the
12Civil Administrative Code of Illinois.
13    Subject to payment of amounts into the Build Illinois Fund,
14the McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, and the Energy Infrastructure Fund pursuant to
16the preceding paragraphs or in any amendments to this Section
17hereafter enacted, beginning on the first day of the first
18calendar month to occur on or after the effective date of this
19amendatory Act of the 98th General Assembly, each month, from
20the collections made under Section 9 of the Use Tax Act,
21Section 9 of the Service Use Tax Act, Section 9 of the Service
22Occupation Tax Act, and Section 3 of the Retailers' Occupation
23Tax Act, the Department shall pay into the Tax Compliance and
24Administration Fund, to be used, subject to appropriation, to
25fund additional auditors and compliance personnel at the
26Department of Revenue, an amount equal to 1/12 of 5% of 80% of

 

 

09900SB1354ham001- 37 -LRB099 09169 HLH 36249 a

1the cash receipts collected during the preceding fiscal year by
2the Audit Bureau of the Department under the Use Tax Act, the
3Service Use Tax Act, the Service Occupation Tax Act, the
4Retailers' Occupation Tax Act, and associated local occupation
5and use taxes administered by the Department.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the State
8Treasury and 25% shall be reserved in a special account and
9used only for the transfer to the Common School Fund as part of
10the monthly transfer from the General Revenue Fund in
11accordance with Section 8a of the State Finance Act.
12    As soon as possible after the first day of each month, upon
13certification of the Department of Revenue, the Comptroller
14shall order transferred and the Treasurer shall transfer from
15the General Revenue Fund to the Motor Fuel Tax Fund an amount
16equal to 1.7% of 80% of the net revenue realized under this Act
17for the second preceding month. Beginning April 1, 2000, this
18transfer is no longer required and shall not be made.
19    Net revenue realized for a month shall be the revenue
20collected by the State pursuant to this Act, less the amount
21paid out during that month as refunds to taxpayers for
22overpayment of liability.
23    For greater simplicity of administration, manufacturers,
24importers and wholesalers whose products are sold at retail in
25Illinois by numerous retailers, and who wish to do so, may
26assume the responsibility for accounting and paying to the

 

 

09900SB1354ham001- 38 -LRB099 09169 HLH 36249 a

1Department all tax accruing under this Act with respect to such
2sales, if the retailers who are affected do not make written
3objection to the Department to this arrangement.
4(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24,
5eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14;
698-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)
 
7    Section 5-15. The Service Use Tax Act is amended by
8changing Section 9 as follows:
 
9    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
10    Sec. 9. Each serviceman required or authorized to collect
11the tax herein imposed shall pay to the Department the amount
12of such tax (except as otherwise provided) at the time when he
13is required to file his return for the period during which such
14tax was collected, less a discount of 2.1% prior to January 1,
151990 and 1.75% on and after January 1, 1990, or $5 per calendar
16year, whichever is greater, which is allowed to reimburse the
17serviceman for expenses incurred in collecting the tax, keeping
18records, preparing and filing returns, remitting the tax and
19supplying data to the Department on request. The Department may
20disallow the discount for servicemen whose certificate of
21registration is revoked at the time the return is filed, but
22only if the Department's decision to revoke the certificate of
23registration has become final. A serviceman need not remit that
24part of any tax collected by him to the extent that he is

 

 

09900SB1354ham001- 39 -LRB099 09169 HLH 36249 a

1required to pay and does pay the tax imposed by the Service
2Occupation Tax Act with respect to his sale of service
3involving the incidental transfer by him of the same property.
4    Except as provided hereinafter in this Section, on or
5before the twentieth day of each calendar month, such
6serviceman shall file a return for the preceding calendar month
7in accordance with reasonable Rules and Regulations to be
8promulgated by the Department. Such return shall be filed on a
9form prescribed by the Department and shall contain such
10information as the Department may reasonably require.
11    The Department may require returns to be filed on a
12quarterly basis. If so required, a return for each calendar
13quarter shall be filed on or before the twentieth day of the
14calendar month following the end of such calendar quarter. The
15taxpayer shall also file a return with the Department for each
16of the first two months of each calendar quarter, on or before
17the twentieth day of the following calendar month, stating:
18        1. The name of the seller;
19        2. The address of the principal place of business from
20    which he engages in business as a serviceman in this State;
21        3. The total amount of taxable receipts received by him
22    during the preceding calendar month, including receipts
23    from charge and time sales, but less all deductions allowed
24    by law;
25        4. The amount of credit provided in Section 2d of this
26    Act;

 

 

09900SB1354ham001- 40 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 41 -LRB099 09169 HLH 36249 a

1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    If the serviceman is otherwise required to file a monthly
24return and if the serviceman's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

09900SB1354ham001- 42 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 43 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 44 -LRB099 09169 HLH 36249 a

1with the Department under separate registration hereunder,
2such serviceman shall not file each return that is due as a
3single return covering all such registered businesses, but
4shall file separate returns for each such registered business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Tax Reform Fund, a special fund in
7the State Treasury, the net revenue realized for the preceding
8month from the 1% tax on sales of food for human consumption
9which is to be consumed off the premises where it is sold
10(other than alcoholic beverages, soft drinks and food which has
11been prepared for immediate consumption) and prescription and
12nonprescription medicines, drugs, medical appliances and
13insulin, urine testing materials, syringes and needles used by
14diabetics.
15    Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund 20% of the
17net revenue realized for the preceding month from the 6.25%
18general rate on transfers of tangible personal property, other
19than tangible personal property which is purchased outside
20Illinois at retail from a retailer and which is titled or
21registered by an agency of this State's government.
22    Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol.
26    Beginning October 1, 2009, each month the Department shall

 

 

09900SB1354ham001- 45 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 46 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 47 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 48 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 49 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 50 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 51 -LRB099 09169 HLH 36249 a

1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

 

 

09900SB1354ham001- 52 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 53 -LRB099 09169 HLH 36249 a

1pursuant to this Act, 75% thereof shall be paid into the
2General Revenue Fund of the State Treasury and 25% shall be
3reserved in a special account and used only for the transfer to
4the Common School Fund as part of the monthly transfer from the
5General Revenue Fund in accordance with Section 8a of the State
6Finance Act.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1998-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2098-1098, eff. 8-26-14.)
 
21    Section 5-20. The Service Occupation Tax Act is amended by
22changing Section 9 as follows:
 
23    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
24    Sec. 9. Each serviceman required or authorized to collect

 

 

09900SB1354ham001- 54 -LRB099 09169 HLH 36249 a

1the tax herein imposed shall pay to the Department the amount
2of such tax at the time when he is required to file his return
3for the period during which such tax was collectible, less a
4discount of 2.1% prior to January 1, 1990, and 1.75% on and
5after January 1, 1990, or $5 per calendar year, whichever is
6greater, which is allowed to reimburse the serviceman for
7expenses incurred in collecting the tax, keeping records,
8preparing and filing returns, remitting the tax and supplying
9data to the Department on request. The Department may disallow
10the discount for servicemen whose certificate of registration
11is revoked at the time the return is filed, but only if the
12Department's decision to revoke the certificate of
13registration has become final.
14    Where such tangible personal property is sold under a
15conditional sales contract, or under any other form of sale
16wherein the payment of the principal sum, or a part thereof, is
17extended beyond the close of the period for which the return is
18filed, the serviceman, in collecting the tax may collect, for
19each tax return period, only the tax applicable to the part of
20the selling price actually received during such tax return
21period.
22    Except as provided hereinafter in this Section, on or
23before the twentieth day of each calendar month, such
24serviceman shall file a return for the preceding calendar month
25in accordance with reasonable rules and regulations to be
26promulgated by the Department of Revenue. Such return shall be

 

 

09900SB1354ham001- 55 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 56 -LRB099 09169 HLH 36249 a

1    Prior to October 1, 2003, and on and after September 1,
22004 a serviceman may accept a Manufacturer's Purchase Credit
3certification from a purchaser in satisfaction of Service Use
4Tax as provided in Section 3-70 of the Service Use Tax Act if
5the purchaser provides the appropriate documentation as
6required by Section 3-70 of the Service Use Tax Act. A
7Manufacturer's Purchase Credit certification, accepted prior
8to October 1, 2003 or on or after September 1, 2004 by a
9serviceman as provided in Section 3-70 of the Service Use Tax
10Act, may be used by that serviceman to satisfy Service
11Occupation Tax liability in the amount claimed in the
12certification, not to exceed 6.25% of the receipts subject to
13tax from a qualifying purchase. A Manufacturer's Purchase
14Credit reported on any original or amended return filed under
15this Act after October 20, 2003 for reporting periods prior to
16September 1, 2004 shall be disallowed. Manufacturer's Purchase
17Credit reported on annual returns due on or after January 1,
182005 will be disallowed for periods prior to September 1, 2004.
19No Manufacturer's Purchase Credit may be used after September
2030, 2003 through August 31, 2004 to satisfy any tax liability
21imposed under this Act, including any audit liability.
22    If the serviceman's average monthly tax liability to the
23Department does not exceed $200, the Department may authorize
24his returns to be filed on a quarter annual basis, with the
25return for January, February and March of a given year being
26due by April 20 of such year; with the return for April, May

 

 

09900SB1354ham001- 57 -LRB099 09169 HLH 36249 a

1and June of a given year being due by July 20 of such year; with
2the return for July, August and September of a given year being
3due by October 20 of such year, and with the return for
4October, November and December of a given year being due by
5January 20 of the following year.
6    If the serviceman's average monthly tax liability to the
7Department does not exceed $50, the Department may authorize
8his returns to be filed on an annual basis, with the return for
9a given year being due by January 20 of the following year.
10    Such quarter annual and annual returns, as to form and
11substance, shall be subject to the same requirements as monthly
12returns.
13    Notwithstanding any other provision in this Act concerning
14the time within which a serviceman may file his return, in the
15case of any serviceman who ceases to engage in a kind of
16business which makes him responsible for filing returns under
17this Act, such serviceman shall file a final return under this
18Act with the Department not more than 1 month after
19discontinuing such business.
20    Beginning October 1, 1993, a taxpayer who has an average
21monthly tax liability of $150,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1994, a taxpayer who has
24an average monthly tax liability of $100,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 1995, a taxpayer who has

 

 

09900SB1354ham001- 58 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 59 -LRB099 09169 HLH 36249 a

1    All taxpayers required to make payment by electronic funds
2transfer and any taxpayers authorized to voluntarily make
3payments by electronic funds transfer shall make those payments
4in the manner authorized by the Department.
5    The Department shall adopt such rules as are necessary to
6effectuate a program of electronic funds transfer and the
7requirements of this Section.
8    Where a serviceman collects the tax with respect to the
9selling price of tangible personal property which he sells and
10the purchaser thereafter returns such tangible personal
11property and the serviceman refunds the selling price thereof
12to the purchaser, such serviceman shall also refund, to the
13purchaser, the tax so collected from the purchaser. When filing
14his return for the period in which he refunds such tax to the
15purchaser, the serviceman may deduct the amount of the tax so
16refunded by him to the purchaser from any other Service
17Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
18Use Tax which such serviceman may be required to pay or remit
19to the Department, as shown by such return, provided that the
20amount of the tax to be deducted shall previously have been
21remitted to the Department by such serviceman. If the
22serviceman shall not previously have remitted the amount of
23such tax to the Department, he shall be entitled to no
24deduction hereunder upon refunding such tax to the purchaser.
25    If experience indicates such action to be practicable, the
26Department may prescribe and furnish a combination or joint

 

 

09900SB1354ham001- 60 -LRB099 09169 HLH 36249 a

1return which will enable servicemen, who are required to file
2returns hereunder and also under the Retailers' Occupation Tax
3Act, the Use Tax Act or the Service Use Tax Act, to furnish all
4the return information required by all said Acts on the one
5form.
6    Where the serviceman has more than one business registered
7with the Department under separate registrations hereunder,
8such serviceman shall file separate returns for each registered
9business.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund the revenue realized for
12the preceding month from the 1% tax on sales of food for human
13consumption which is to be consumed off the premises where it
14is sold (other than alcoholic beverages, soft drinks and food
15which has been prepared for immediate consumption) and
16prescription and nonprescription medicines, drugs, medical
17appliances and insulin, urine testing materials, syringes and
18needles used by diabetics.
19    Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund 4% of the
21revenue realized for the preceding month from the 6.25% general
22rate.
23    Beginning August 1, 2000, each month the Department shall
24pay into the County and Mass Transit District Fund 20% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

 

 

09900SB1354ham001- 61 -LRB099 09169 HLH 36249 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the revenue
3realized for the preceding month from the 6.25% general rate on
4transfers of tangible personal property.
5    Beginning August 1, 2000, each month the Department shall
6pay into the Local Government Tax Fund 80% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of motor fuel and gasohol.
9    Beginning October 1, 2009, each month the Department shall
10pay into the Capital Projects Fund an amount that is equal to
11an amount estimated by the Department to represent 80% of the
12net revenue realized for the preceding month from the sale of
13candy, grooming and hygiene products, and soft drinks that had
14been taxed at a rate of 1% prior to September 1, 2009 but that
15are now taxed at 6.25%.
16    Beginning July 1, 2013, each month the Department shall pay
17into the Underground Storage Tank Fund from the proceeds
18collected under this Act, the Use Tax Act, the Service Use Tax
19Act, and the Retailers' Occupation Tax Act an amount equal to
20the average monthly deficit in the Underground Storage Tank
21Fund during the prior year, as certified annually by the
22Illinois Environmental Protection Agency, but the total
23payment into the Underground Storage Tank Fund under this Act,
24the Use Tax Act, the Service Use Tax Act, and the Retailers'
25Occupation Tax Act shall not exceed $18,000,000 in any State
26fiscal year. As used in this paragraph, the "average monthly

 

 

09900SB1354ham001- 62 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 63 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 64 -LRB099 09169 HLH 36249 a

1issued thereafter and all fees and costs payable with respect
2thereto, all as certified by the Director of the Bureau of the
3Budget (now Governor's Office of Management and Budget). If on
4the last business day of any month in which Bonds are
5outstanding pursuant to the Build Illinois Bond Act, the
6aggregate of the moneys deposited in the Build Illinois Bond
7Account in the Build Illinois Fund in such month shall be less
8than the amount required to be transferred in such month from
9the Build Illinois Bond Account to the Build Illinois Bond
10Retirement and Interest Fund pursuant to Section 13 of the
11Build Illinois Bond Act, an amount equal to such deficiency
12shall be immediately paid from other moneys received by the
13Department pursuant to the Tax Acts to the Build Illinois Fund;
14provided, however, that any amounts paid to the Build Illinois
15Fund in any fiscal year pursuant to this sentence shall be
16deemed to constitute payments pursuant to clause (b) of the
17preceding sentence and shall reduce the amount otherwise
18payable for such fiscal year pursuant to clause (b) of the
19preceding sentence. The moneys received by the Department
20pursuant to this Act and required to be deposited into the
21Build Illinois Fund are subject to the pledge, claim and charge
22set forth in Section 12 of the Build Illinois Bond Act.
23    Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

 

 

09900SB1354ham001- 65 -LRB099 09169 HLH 36249 a

1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000

 

 

09900SB1354ham001- 66 -LRB099 09169 HLH 36249 a

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021246,000,000
142022260,000,000
152023275,000,000
162024 275,000,000
172025 275,000,000
182026 279,000,000
192027 292,000,000
202028 307,000,000
212029 322,000,000
222030 338,000,000
232031 350,000,000
242032 350,000,000
25and
26each fiscal year

 

 

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1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7    Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total Deposit",
19has been deposited.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning July 1, 1993 and ending on September 30,
242013, the Department shall each month pay into the Illinois Tax
25Increment Fund 0.27% of 80% of the net revenue realized for the
26preceding month from the 6.25% general rate on the selling

 

 

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1price of tangible personal property.
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 with the receipt of the first report of
6taxes paid by an eligible business and continuing for a 25-year
7period, the Department shall each month pay into the Energy
8Infrastructure Fund 80% of the net revenue realized from the
96.25% general rate on the selling price of Illinois-mined coal
10that was sold to an eligible business. For purposes of this
11paragraph, the term "eligible business" means a new electric
12generating facility certified pursuant to Section 605-332 of
13the Department of Commerce and Economic Opportunity Law of the
14Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois Fund,
16the McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, and the Energy Infrastructure Fund pursuant to
18the preceding paragraphs or in any amendments to this Section
19hereafter enacted, beginning on the first day of the first
20calendar month to occur on or after the effective date of this
21amendatory Act of the 98th General Assembly, each month, from
22the collections made under Section 9 of the Use Tax Act,
23Section 9 of the Service Use Tax Act, Section 9 of the Service
24Occupation Tax Act, and Section 3 of the Retailers' Occupation
25Tax Act, the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

09900SB1354ham001- 69 -LRB099 09169 HLH 36249 a

1fund additional auditors and compliance personnel at the
2Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3the cash receipts collected during the preceding fiscal year by
4the Audit Bureau of the Department under the Use Tax Act, the
5Service Use Tax Act, the Service Occupation Tax Act, the
6Retailers' Occupation Tax Act, and associated local occupation
7and use taxes administered by the Department.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% shall be paid into the General
10Revenue Fund of the State Treasury and 25% shall be reserved in
11a special account and used only for the transfer to the Common
12School Fund as part of the monthly transfer from the General
13Revenue Fund in accordance with Section 8a of the State Finance
14Act.
15    The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the taxpayer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the taxpayer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

 

 

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

 

 

09900SB1354ham001- 71 -LRB099 09169 HLH 36249 a

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

 

 

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1respect to such sales, if the servicemen who are affected do
2not make written objection to the Department to this
3arrangement.
4(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
598-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
698-1098, eff. 8-26-14.)
 
7    Section 5-25. The Retailers' Occupation Tax Act is amended
8by changing Section 3 as follows:
 
9    (35 ILCS 120/3)  (from Ch. 120, par. 442)
10    Sec. 3. Except as provided in this Section, on or before
11the twentieth day of each calendar month, every person engaged
12in the business of selling tangible personal property at retail
13in this State during the preceding calendar month shall file a
14return with the Department, stating:
15        1. The name of the seller;
16        2. His residence address and the address of his
17    principal place of business and the address of the
18    principal place of business (if that is a different
19    address) from which he engages in the business of selling
20    tangible personal property at retail in this State;
21        3. Total amount of receipts received by him during the
22    preceding calendar month or quarter, as the case may be,
23    from sales of tangible personal property, and from services
24    furnished, by him during such preceding calendar month or

 

 

09900SB1354ham001- 73 -LRB099 09169 HLH 36249 a

1    quarter;
2        4. Total amount received by him during the preceding
3    calendar month or quarter on charge and time sales of
4    tangible personal property, and from services furnished,
5    by him prior to the month or quarter for which the return
6    is filed;
7        5. Deductions allowed by law;
8        6. Gross receipts which were received by him during the
9    preceding calendar month or quarter and upon the basis of
10    which the tax is imposed;
11        7. The amount of credit provided in Section 2d of this
12    Act;
13        8. The amount of tax due;
14        9. The signature of the taxpayer; and
15        10. Such other reasonable information as the
16    Department may require.
17    If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21    Each return shall be accompanied by the statement of
22prepaid tax issued pursuant to Section 2e for which credit is
23claimed.
24    Prior to October 1, 2003, and on and after September 1,
252004 a retailer may accept a Manufacturer's Purchase Credit
26certification from a purchaser in satisfaction of Use Tax as

 

 

09900SB1354ham001- 74 -LRB099 09169 HLH 36249 a

1provided in Section 3-85 of the Use Tax Act if the purchaser
2provides the appropriate documentation as required by Section
33-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4certification, accepted by a retailer prior to October 1, 2003
5and on and after September 1, 2004 as provided in Section 3-85
6of the Use Tax Act, may be used by that retailer to satisfy
7Retailers' Occupation Tax liability in the amount claimed in
8the certification, not to exceed 6.25% of the receipts subject
9to tax from a qualifying purchase. A Manufacturer's Purchase
10Credit reported on any original or amended return filed under
11this Act after October 20, 2003 for reporting periods prior to
12September 1, 2004 shall be disallowed. Manufacturer's
13Purchaser Credit reported on annual returns due on or after
14January 1, 2005 will be disallowed for periods prior to
15September 1, 2004. No Manufacturer's Purchase Credit may be
16used after September 30, 2003 through August 31, 2004 to
17satisfy any tax liability imposed under this Act, including any
18audit liability.
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;

 

 

09900SB1354ham001- 75 -LRB099 09169 HLH 36249 a

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; and
12        6. Such other reasonable information as the Department
13    may require.
14    Beginning on October 1, 2003, any person who is not a
15licensed distributor, importing distributor, or manufacturer,
16as defined in the Liquor Control Act of 1934, but is engaged in
17the business of selling, at retail, alcoholic liquor shall file
18a statement with the Department of Revenue, in a format and at
19a time prescribed by the Department, showing the total amount
20paid for alcoholic liquor purchased during the preceding month
21and such other information as is reasonably required by the
22Department. The Department may adopt rules to require that this
23statement be filed in an electronic or telephonic format. Such
24rules may provide for exceptions from the filing requirements
25of this paragraph. For the purposes of this paragraph, the term
26"alcoholic liquor" shall have the meaning prescribed in the

 

 

09900SB1354ham001- 76 -LRB099 09169 HLH 36249 a

1Liquor Control Act of 1934.
2    Beginning on October 1, 2003, every distributor, importing
3distributor, and manufacturer of alcoholic liquor as defined in
4the Liquor Control Act of 1934, shall file a statement with the
5Department of Revenue, no later than the 10th day of the month
6for the preceding month during which transactions occurred, by
7electronic means, showing the total amount of gross receipts
8from the sale of alcoholic liquor sold or distributed during
9the preceding month to purchasers; identifying the purchaser to
10whom it was sold or distributed; the purchaser's tax
11registration number; and such other information reasonably
12required by the Department. A distributor, importing
13distributor, or manufacturer of alcoholic liquor must
14personally deliver, mail, or provide by electronic means to
15each retailer listed on the monthly statement a report
16containing a cumulative total of that distributor's, importing
17distributor's, or manufacturer's total sales of alcoholic
18liquor to that retailer no later than the 10th day of the month
19for the preceding month during which the transaction occurred.
20The distributor, importing distributor, or manufacturer shall
21notify the retailer as to the method by which the distributor,
22importing distributor, or manufacturer will provide the sales
23information. If the retailer is unable to receive the sales
24information by electronic means, the distributor, importing
25distributor, or manufacturer shall furnish the sales
26information by personal delivery or by mail. For purposes of

 

 

09900SB1354ham001- 77 -LRB099 09169 HLH 36249 a

1this paragraph, the term "electronic means" includes, but is
2not limited to, the use of a secure Internet website, e-mail,
3or facsimile.
4    If a total amount of less than $1 is payable, refundable or
5creditable, such amount shall be disregarded if it is less than
650 cents and shall be increased to $1 if it is 50 cents or more.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1995, a taxpayer who has
14an average monthly tax liability of $50,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 2000, a taxpayer who has
17an annual tax liability of $200,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. The term "annual tax liability" shall be the
20sum of the taxpayer's liabilities under this Act, and under all
21other State and local occupation and use tax laws administered
22by the Department, for the immediately preceding calendar year.
23The term "average monthly tax liability" shall be the sum of
24the taxpayer's liabilities under this Act, and under all other
25State and local occupation and use tax laws administered by the
26Department, for the immediately preceding calendar year

 

 

09900SB1354ham001- 78 -LRB099 09169 HLH 36249 a

1divided by 12. Beginning on October 1, 2002, a taxpayer who has
2a tax liability in the amount set forth in subsection (b) of
3Section 2505-210 of the Department of Revenue Law shall make
4all payments required by rules of the Department by electronic
5funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make payments
8by electronic funds transfer. All taxpayers required to make
9payments by electronic funds transfer shall make those payments
10for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those payments
17in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    Any amount which is required to be shown or reported on any
22return or other document under this Act shall, if such amount
23is not a whole-dollar amount, be increased to the nearest
24whole-dollar amount in any case where the fractional part of a
25dollar is 50 cents or more, and decreased to the nearest
26whole-dollar amount where the fractional part of a dollar is

 

 

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

 

 

09900SB1354ham001- 80 -LRB099 09169 HLH 36249 a

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

 

 

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

 

 

09900SB1354ham001- 82 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 83 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 84 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 85 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 86 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 87 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 88 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 89 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 90 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 91 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 92 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 93 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 94 -LRB099 09169 HLH 36249 a

1materials, syringes and needles used by diabetics.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund, a special
4fund in the State treasury which is hereby created, 4% of the
5net revenue realized for the preceding month from the 6.25%
6general rate.
7    Beginning August 1, 2000, each month the Department shall
8pay into the County and Mass Transit District Fund 20% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. Beginning
11September 1, 2010, each month the Department shall pay into the
12County and Mass Transit District Fund 20% of the net revenue
13realized for the preceding month from the 1.25% rate on the
14selling price of sales tax holiday items.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of tangible personal property.
19    Beginning August 1, 2000, each month the Department shall
20pay into the Local Government Tax Fund 80% of the net revenue
21realized for the preceding month from the 1.25% rate on the
22selling price of motor fuel and gasohol. Beginning September 1,
232010, each month the Department shall pay into the Local
24Government Tax Fund 80% of the net revenue realized for the
25preceding month from the 1.25% rate on the selling price of
26sales tax holiday items.

 

 

09900SB1354ham001- 95 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 96 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 97 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 98 -LRB099 09169 HLH 36249 a

1payments required under the preceding proviso result in
2aggregate payments into the Build Illinois Fund pursuant to
3this clause (b) for any fiscal year in excess of the greater of
4(i) the Tax Act Amount or (ii) the Annual Specified Amount for
5such fiscal year. The amounts payable into the Build Illinois
6Fund under clause (b) of the first sentence in this paragraph
7shall be payable only until such time as the aggregate amount
8on deposit under each trust indenture securing Bonds issued 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

 

 

09900SB1354ham001- 99 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 100 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 101 -LRB099 09169 HLH 36249 a

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

 

 

09900SB1354ham001- 102 -LRB099 09169 HLH 36249 a

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 and ending on September 30,
122013, the Department shall each month pay into the Illinois Tax
13Increment Fund 0.27% of 80% of the net revenue realized for the
14preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
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

 

 

09900SB1354ham001- 103 -LRB099 09169 HLH 36249 a

1the Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois Fund,
4the McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, and the Energy Infrastructure Fund pursuant to
6the preceding paragraphs or in any amendments to this Section
7hereafter enacted, beginning on the first day of the first
8calendar month to occur on or after the effective date of this
9amendatory Act of the 98th General Assembly, each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year by
18the Audit Bureau of the Department under the Use Tax Act, the
19Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, 75% thereof shall be paid into the State
24Treasury and 25% shall be reserved in a special account and
25used only for the transfer to the Common School Fund as part of
26the monthly transfer from the General Revenue Fund in

 

 

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

 

 

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

 

 

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1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9    For greater simplicity of administration, manufacturers,
10importers and wholesalers whose products are sold at retail in
11Illinois by numerous retailers, and who wish to do so, may
12assume the responsibility for accounting and paying to the
13Department all tax accruing under this Act with respect to such
14sales, if the retailers who are affected do not make written
15objection to the Department to this arrangement.
16    Any person who promotes, organizes, provides retail
17selling space for concessionaires or other types of sellers at
18the Illinois State Fair, DuQuoin State Fair, county fairs,
19local fairs, art shows, flea markets and similar exhibitions or
20events, including any transient merchant as defined by Section
212 of the Transient Merchant Act of 1987, is required to file a
22report with the Department providing the name of the merchant's
23business, the name of the person or persons engaged in
24merchant's business, the permanent address and Illinois
25Retailers Occupation Tax Registration Number of the merchant,
26the dates and location of the event and other reasonable

 

 

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

 

 

09900SB1354ham001- 108 -LRB099 09169 HLH 36249 a

1(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24,
2eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14;
398-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)
 
4    Section 5-30. The Motor Fuel Tax Law is amended by changing
5Section 8 as follows:
 
6    (35 ILCS 505/8)  (from Ch. 120, par. 424)
7    Sec. 8. Except as provided in Section 8a, subdivision
8(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
916 of Section 15, all money received by the Department under
10this Act, including payments made to the Department by member
11jurisdictions participating in the International Fuel Tax
12Agreement, shall be deposited in a special fund in the State
13treasury, to be known as the "Motor Fuel Tax Fund", and shall
14be used as follows:
15    (a) 2 1/2 cents per gallon of the tax collected on special
16fuel under paragraph (b) of Section 2 and Section 13a of this
17Act shall be transferred to the State Construction Account Fund
18in the State Treasury;
19    (b) $420,000 shall be transferred each month to the State
20Boating Act Fund to be used by the Department of Natural
21Resources for the purposes specified in Article X of the Boat
22Registration and Safety Act;
23    (c) $3,500,000 shall be transferred each month to the Grade
24Crossing Protection Fund to be used as follows: not less than

 

 

09900SB1354ham001- 109 -LRB099 09169 HLH 36249 a

1$12,000,000 each fiscal year shall be used for the construction
2or reconstruction of rail highway grade separation structures;
3$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
4fiscal year 2010 and each fiscal year thereafter shall be
5transferred to the Transportation Regulatory Fund and shall be
6accounted for as part of the rail carrier portion of such funds
7and shall be used to pay the cost of administration of the
8Illinois Commerce Commission's railroad safety program in
9connection with its duties under subsection (3) of Section
1018c-7401 of the Illinois Vehicle Code, with the remainder to be
11used by the Department of Transportation upon order of the
12Illinois Commerce Commission, to pay that part of the cost
13apportioned by such Commission to the State to cover the
14interest of the public in the use of highways, roads, streets,
15or pedestrian walkways in the county highway system, township
16and district road system, or municipal street system as defined
17in the Illinois Highway Code, as the same may from time to time
18be amended, for separation of grades, for installation,
19construction or reconstruction of crossing protection or
20reconstruction, alteration, relocation including construction
21or improvement of any existing highway necessary for access to
22property or improvement of any grade crossing and grade
23crossing surface including the necessary highway approaches
24thereto of any railroad across the highway or public road, or
25for the installation, construction, reconstruction, or
26maintenance of a pedestrian walkway over or under a railroad

 

 

09900SB1354ham001- 110 -LRB099 09169 HLH 36249 a

1right-of-way, as provided for in and in accordance with Section
218c-7401 of the Illinois Vehicle Code. The Commission may order
3up to $2,000,000 per year in Grade Crossing Protection Fund
4moneys for the improvement of grade crossing surfaces and up to
5$300,000 per year for the maintenance and renewal of 4-quadrant
6gate vehicle detection systems located at non-high speed rail
7grade crossings. The Commission shall not order more than
8$2,000,000 per year in Grade Crossing Protection Fund moneys
9for pedestrian walkways. In entering orders for projects for
10which payments from the Grade Crossing Protection Fund will be
11made, the Commission shall account for expenditures authorized
12by the orders on a cash rather than an accrual basis. For
13purposes of this requirement an "accrual basis" assumes that
14the total cost of the project is expended in the fiscal year in
15which the order is entered, while a "cash basis" allocates the
16cost of the project among fiscal years as expenditures are
17actually made. To meet the requirements of this subsection, the
18Illinois Commerce Commission shall develop annual and 5-year
19project plans of rail crossing capital improvements that will
20be paid for with moneys from the Grade Crossing Protection
21Fund. The annual project plan shall identify projects for the
22succeeding fiscal year and the 5-year project plan shall
23identify projects for the 5 directly succeeding fiscal years.
24The Commission shall submit the annual and 5-year project plans
25for this Fund to the Governor, the President of the Senate, the
26Senate Minority Leader, the Speaker of the House of

 

 

09900SB1354ham001- 111 -LRB099 09169 HLH 36249 a

1Representatives, and the Minority Leader of the House of
2Representatives on the first Wednesday in April of each year;
3    (d) of the amount remaining after allocations provided for
4in subsections (a), (b) and (c), a sufficient amount shall be
5reserved to pay all of the following:
6        (1) the costs of the Department of Revenue in
7    administering this Act;
8        (2) the costs of the Department of Transportation in
9    performing its duties imposed by the Illinois Highway Code
10    for supervising the use of motor fuel tax funds apportioned
11    to municipalities, counties and road districts;
12        (3) refunds provided for in Section 13, refunds for
13    overpayment of decal fees paid under Section 13a.4 of this
14    Act, and refunds provided for under the terms of the
15    International Fuel Tax Agreement referenced in Section
16    14a;
17        (4) from October 1, 1985 until June 30, 1994, the
18    administration of the Vehicle Emissions Inspection Law,
19    which amount shall be certified monthly by the
20    Environmental Protection Agency to the State Comptroller
21    and shall promptly be transferred by the State Comptroller
22    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
23    Inspection Fund, and for the period July 1, 1994 through
24    June 30, 2000, one-twelfth of $25,000,000 each month, for
25    the period July 1, 2000 through June 30, 2003, one-twelfth
26    of $30,000,000 each month, and $15,000,000 on July 1, 2003,

 

 

09900SB1354ham001- 112 -LRB099 09169 HLH 36249 a

1    and $15,000,000 on January 1, 2004, and $15,000,000 on each
2    July 1 and October 1, or as soon thereafter as may be
3    practical, during the period July 1, 2004 through June 30,
4    2012, and $30,000,000 on June 1, 2013, or as soon
5    thereafter as may be practical, and $15,000,000 on July 1
6    and October 1, or as soon thereafter as may be practical,
7    during the period of July 1, 2013 through June 30, 2016
8    2015, for the administration of the Vehicle Emissions
9    Inspection Law of 2005, to be transferred by the State
10    Comptroller and Treasurer from the Motor Fuel Tax Fund into
11    the Vehicle Inspection Fund;
12        (5) amounts ordered paid by the Court of Claims; and
13        (6) payment of motor fuel use taxes due to member
14    jurisdictions under the terms of the International Fuel Tax
15    Agreement. The Department shall certify these amounts to
16    the Comptroller by the 15th day of each month; the
17    Comptroller shall cause orders to be drawn for such
18    amounts, and the Treasurer shall administer those amounts
19    on or before the last day of each month;
20    (e) after allocations for the purposes set forth in
21subsections (a), (b), (c) and (d), the remaining amount shall
22be apportioned as follows:
23        (1) Until January 1, 2000, 58.4%, and beginning January
24    1, 2000, 45.6% shall be deposited as follows:
25            (A) 37% into the State Construction Account Fund,
26        and

 

 

09900SB1354ham001- 113 -LRB099 09169 HLH 36249 a

1            (B) 63% into the Road Fund, $1,250,000 of which
2        shall be reserved each month for the Department of
3        Transportation to be used in accordance with the
4        provisions of Sections 6-901 through 6-906 of the
5        Illinois Highway Code;
6        (2) Until January 1, 2000, 41.6%, and beginning January
7    1, 2000, 54.4% shall be transferred to the Department of
8    Transportation to be distributed as follows:
9            (A) 49.10% to the municipalities of the State,
10            (B) 16.74% to the counties of the State having
11        1,000,000 or more inhabitants,
12            (C) 18.27% to the counties of the State having less
13        than 1,000,000 inhabitants,
14            (D) 15.89% to the road districts of the State.
15    As soon as may be after the first day of each month the
16Department of Transportation shall allot to each municipality
17its share of the amount apportioned to the several
18municipalities which shall be in proportion to the population
19of such municipalities as determined by the last preceding
20municipal census if conducted by the Federal Government or
21Federal census. If territory is annexed to any municipality
22subsequent to the time of the last preceding census the
23corporate authorities of such municipality may cause a census
24to be taken of such annexed territory and the population so
25ascertained for such territory shall be added to the population
26of the municipality as determined by the last preceding census

 

 

09900SB1354ham001- 114 -LRB099 09169 HLH 36249 a

1for the purpose of determining the allotment for that
2municipality. If the population of any municipality was not
3determined by the last Federal census preceding any
4apportionment, the apportionment to such municipality shall be
5in accordance with any census taken by such municipality. Any
6municipal census used in accordance with this Section shall be
7certified to the Department of Transportation by the clerk of
8such municipality, and the accuracy thereof shall be subject to
9approval of the Department which may make such corrections as
10it ascertains to be necessary.
11    As soon as may be after the first day of each month the
12Department of Transportation shall allot to each county its
13share of the amount apportioned to the several counties of the
14State as herein provided. Each allotment to the several
15counties having less than 1,000,000 inhabitants shall be in
16proportion to the amount of motor vehicle license fees received
17from the residents of such counties, respectively, during the
18preceding calendar year. The Secretary of State shall, on or
19before April 15 of each year, transmit to the Department of
20Transportation a full and complete report showing the amount of
21motor vehicle license fees received from the residents of each
22county, respectively, during the preceding calendar year. The
23Department of Transportation shall, each month, use for
24allotment purposes the last such report received from the
25Secretary of State.
26    As soon as may be after the first day of each month, the

 

 

09900SB1354ham001- 115 -LRB099 09169 HLH 36249 a

1Department of Transportation shall allot to the several
2counties their share of the amount apportioned for the use of
3road districts. The allotment shall be apportioned among the
4several counties in the State in the proportion which the total
5mileage of township or district roads in the respective
6counties bears to the total mileage of all township and
7district roads in the State. Funds allotted to the respective
8counties for the use of road districts therein shall be
9allocated to the several road districts in the county in the
10proportion which the total mileage of such township or district
11roads in the respective road districts bears to the total
12mileage of all such township or district roads in the county.
13After July 1 of any year prior to 2011, no allocation shall be
14made for any road district unless it levied a tax for road and
15bridge purposes in an amount which will require the extension
16of such tax against the taxable property in any such road
17district at a rate of not less than either .08% of the value
18thereof, based upon the assessment for the year immediately
19prior to the year in which such tax was levied and as equalized
20by the Department of Revenue or, in DuPage County, an amount
21equal to or greater than $12,000 per mile of road under the
22jurisdiction of the road district, whichever is less. Beginning
23July 1, 2011 and each July 1 thereafter, an allocation shall be
24made for any road district if it levied a tax for road and
25bridge purposes. In counties other than DuPage County, if the
26amount of the tax levy requires the extension of the tax

 

 

09900SB1354ham001- 116 -LRB099 09169 HLH 36249 a

1against the taxable property in the road district at a rate
2that is less than 0.08% of the value thereof, based upon the
3assessment for the year immediately prior to the year in which
4the tax was levied and as equalized by the Department of
5Revenue, then the amount of the allocation for that road
6district shall be a percentage of the maximum allocation equal
7to the percentage obtained by dividing the rate extended by the
8district by 0.08%. In DuPage County, if the amount of the tax
9levy requires the extension of the tax against the taxable
10property in the road district at a rate that is less than the
11lesser of (i) 0.08% of the value of the taxable property in the
12road district, based upon the assessment for the year
13immediately prior to the year in which such tax was levied and
14as equalized by the Department of Revenue, or (ii) a rate that
15will yield an amount equal to $12,000 per mile of road under
16the jurisdiction of the road district, then the amount of the
17allocation for the road district shall be a percentage of the
18maximum allocation equal to the percentage obtained by dividing
19the rate extended by the district by the lesser of (i) 0.08% or
20(ii) the rate that will yield an amount equal to $12,000 per
21mile of road under the jurisdiction of the road district.
22    Prior to 2011, if any road district has levied a special
23tax for road purposes pursuant to Sections 6-601, 6-602 and
246-603 of the Illinois Highway Code, and such tax was levied in
25an amount which would require extension at a rate of not less
26than .08% of the value of the taxable property thereof, as

 

 

09900SB1354ham001- 117 -LRB099 09169 HLH 36249 a

1equalized or assessed by the Department of Revenue, or, in
2DuPage County, an amount equal to or greater than $12,000 per
3mile of road under the jurisdiction of the road district,
4whichever is less, such levy shall, however, be deemed a proper
5compliance with this Section and shall qualify such road
6district for an allotment under this Section. Beginning in 2011
7and thereafter, if any road district has levied a special tax
8for road purposes under Sections 6-601, 6-602, and 6-603 of the
9Illinois Highway Code, and the tax was levied in an amount that
10would require extension at a rate of not less than 0.08% of the
11value of the taxable property of that road district, as
12equalized or assessed by the Department of Revenue or, in
13DuPage County, an amount equal to or greater than $12,000 per
14mile of road under the jurisdiction of the road district,
15whichever is less, that levy shall be deemed a proper
16compliance with this Section and shall qualify such road
17district for a full, rather than proportionate, allotment under
18this Section. If the levy for the special tax is less than
190.08% of the value of the taxable property, or, in DuPage
20County if the levy for the special tax is less than the lesser
21of (i) 0.08% or (ii) $12,000 per mile of road under the
22jurisdiction of the road district, and if the levy for the
23special tax is more than any other levy for road and bridge
24purposes, then the levy for the special tax qualifies the road
25district for a proportionate, rather than full, allotment under
26this Section. If the levy for the special tax is equal to or

 

 

09900SB1354ham001- 118 -LRB099 09169 HLH 36249 a

1less than any other levy for road and bridge purposes, then any
2allotment under this Section shall be determined by the other
3levy for road and bridge purposes.
4    Prior to 2011, if a township has transferred to the road
5and bridge fund money which, when added to the amount of any
6tax levy of the road district would be the equivalent of a tax
7levy requiring extension at a rate of at least .08%, or, in
8DuPage County, an amount equal to or greater than $12,000 per
9mile of road under the jurisdiction of the road district,
10whichever is less, such transfer, together with any such tax
11levy, shall be deemed a proper compliance with this Section and
12shall qualify the road district for an allotment under this
13Section.
14    In counties in which a property tax extension limitation is
15imposed under the Property Tax Extension Limitation Law, road
16districts may retain their entitlement to a motor fuel tax
17allotment or, beginning in 2011, their entitlement to a full
18allotment if, at the time the property tax extension limitation
19was imposed, the road district was levying a road and bridge
20tax at a rate sufficient to entitle it to a motor fuel tax
21allotment and continues to levy the maximum allowable amount
22after the imposition of the property tax extension limitation.
23Any road district may in all circumstances retain its
24entitlement to a motor fuel tax allotment or, beginning in
252011, its entitlement to a full allotment if it levied a road
26and bridge tax in an amount that will require the extension of

 

 

09900SB1354ham001- 119 -LRB099 09169 HLH 36249 a

1the tax against the taxable property in the road district at a
2rate of not less than 0.08% of the assessed value of the
3property, based upon the assessment for the year immediately
4preceding the year in which the tax was levied and as equalized
5by the Department of Revenue or, in DuPage County, an amount
6equal to or greater than $12,000 per mile of road under the
7jurisdiction of the road district, whichever is less.
8    As used in this Section the term "road district" means any
9road district, including a county unit road district, provided
10for by the Illinois Highway Code; and the term "township or
11district road" means any road in the township and district road
12system as defined in the Illinois Highway Code. For the
13purposes of this Section, "township or district road" also
14includes such roads as are maintained by park districts, forest
15preserve districts and conservation districts. The Department
16of Transportation shall determine the mileage of all township
17and district roads for the purposes of making allotments and
18allocations of motor fuel tax funds for use in road districts.
19    Payment of motor fuel tax moneys to municipalities and
20counties shall be made as soon as possible after the allotment
21is made. The treasurer of the municipality or county may invest
22these funds until their use is required and the interest earned
23by these investments shall be limited to the same uses as the
24principal funds.
25(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
26eff. 6-19-13; 98-674, eff. 6-30-14.)
 

 

 

09900SB1354ham001- 120 -LRB099 09169 HLH 36249 a

1    Section 5-35. The Illinois Police Training Act is amended
2by changing Section 9 as follows:
 
3    (50 ILCS 705/9)  (from Ch. 85, par. 509)
4    Sec. 9. A special fund is hereby established in the State
5Treasury to be known as the "The Traffic and Criminal
6Conviction Surcharge Fund" and shall be financed as provided in
7Section 9.1 of this Act and Section 5-9-1 of the "Unified Code
8of Corrections", unless the fines, costs, or additional amounts
9imposed are subject to disbursement by the circuit clerk under
10Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
11shall be expended as follows:
12        (1) a A portion of the total amount deposited in the
13    Fund may be used, as appropriated by the General Assembly,
14    for the ordinary and contingent expenses of the Illinois
15    Law Enforcement Training Standards Board;
16        (2) a A portion of the total amount deposited in the
17    Fund shall be appropriated for the reimbursement of local
18    governmental agencies participating in training programs
19    certified by the Board, in an amount equaling 1/2 of the
20    total sum paid by such agencies during the State's previous
21    fiscal year for mandated training for probationary police
22    officers or probationary county corrections officers and
23    for optional advanced and specialized law enforcement or
24    county corrections training; these . These reimbursements

 

 

09900SB1354ham001- 121 -LRB099 09169 HLH 36249 a

1    may include the costs for tuition at training schools, the
2    salaries of trainees while in schools, and the necessary
3    travel and room and board expenses for each trainee; if . If
4    the appropriations under this paragraph (2) are not
5    sufficient to fully reimburse the participating local
6    governmental agencies, the available funds shall be
7    apportioned among such agencies, with priority first given
8    to repayment of the costs of mandatory training given to
9    law enforcement officer or county corrections officer
10    recruits, then to repayment of costs of advanced or
11    specialized training for permanent police officers or
12    permanent county corrections officers;
13        (3) a A portion of the total amount deposited in the
14    Fund may be used to fund the "Intergovernmental Law
15    Enforcement Officer's In-Service Training Act", veto
16    overridden October 29, 1981, as now or hereafter amended,
17    at a rate and method to be determined by the board;
18        (4) a A portion of the Fund also may be used by the
19    Illinois Department of State Police for expenses incurred
20    in the training of employees from any State, county or
21    municipal agency whose function includes enforcement of
22    criminal or traffic law;
23        (5) a A portion of the Fund may be used by the Board to
24    fund grant-in-aid programs and services for the training of
25    employees from any county or municipal agency whose
26    functions include corrections or the enforcement of

 

 

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1    criminal or traffic law;
2        (6) for For fiscal years 2013, 2014, and 2015, and 2016
3    only, a portion of the Fund also may be used by the
4    Department of State Police to finance any of its lawful
5    purposes or functions; and
6        (7) a A portion of the Fund may be used by the Board,
7    subject to appropriation, to administer grants to local law
8    enforcement agencies for the purpose of purchasing
9    bulletproof vests under the Law Enforcement Officer
10    Bulletproof Vest Act.
11    All payments from the Traffic and Criminal Conviction
12Surcharge Fund shall be made each year from moneys appropriated
13for the purposes specified in this Section. No more than 50% of
14any appropriation under this Act shall be spent in any city
15having a population of more than 500,000. The State Comptroller
16and the State Treasurer shall from time to time, at the
17direction of the Governor, transfer from the Traffic and
18Criminal Conviction Surcharge Fund to the General Revenue Fund
19in the State Treasury such amounts as the Governor determines
20are in excess of the amounts required to meet the obligations
21of the Traffic and Criminal Conviction Surcharge Fund.
22(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13;
2398-674, eff. 6-30-14; 98-743, eff. 1-1-15; revised 10-1-14.)
 
24    Section 5-40. The Law Enforcement Camera Grant Act is
25amended by changing Section 10 as follows:
 

 

 

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1    (50 ILCS 707/10)
2    Sec. 10. Law Enforcement Camera Grant Fund; creation,
3rules.
4    (a) The Law Enforcement Camera Grant Fund is created as a
5special fund in the State treasury. From appropriations to the
6Board from the Fund, the Board must make grants to units of
7local government in Illinois for the purpose of installing
8video cameras in law enforcement vehicles and training law
9enforcement officers in the operation of the cameras.
10    Moneys received for the purposes of this Section,
11including, without limitation, fee receipts and gifts, grants,
12and awards from any public or private entity, must be deposited
13into the Fund. Any interest earned on moneys in the Fund must
14be deposited into the Fund.
15    (b) The Board may set requirements for the distribution of
16grant moneys and determine which law enforcement agencies are
17eligible.
18    (c) The Board shall develop model rules to be adopted by
19law enforcement agencies that receive grants under this
20Section. The rules shall include the following requirements:
21        (1) Cameras must be installed in the law enforcement
22    vehicles.
23        (2) Videotaping must provide audio of the officer when
24    the officer is outside of the vehicle.
25        (3) Camera access must be restricted to the supervisors

 

 

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1    of the officer in the vehicle.
2        (4) Cameras must be turned on continuously throughout
3    the officer's shift.
4        (5) A copy of the videotape must be made available upon
5    request to personnel of the law enforcement agency, the
6    local State's Attorney, and any persons depicted in the
7    video. Procedures for distribution of the videotape must
8    include safeguards to protect the identities of
9    individuals who are not a party to the requested stop.
10        (6) Law enforcement agencies that receive moneys under
11    this grant shall provide for storage of the tapes for a
12    period of not less than 2 years.
13    (d) Any law enforcement agency receiving moneys under this
14Section must provide an annual report to the Board, the
15Governor, and the General Assembly, which will be due on May 1
16of the year following the receipt of the grant and each May 1
17thereafter during the period of the grant. The report shall
18include (i) the number of cameras received by the law
19enforcement agency, (ii) the number of cameras actually
20installed in law enforcement vehicles, (iii) a brief
21description of the review process used by supervisors within
22the law enforcement agency, (iv) a list of any criminal,
23traffic, ordinance, and civil cases where video recordings were
24used, including party names, case numbers, offenses charged,
25and disposition of the matter, (this item applies, but is not
26limited to, court proceedings, coroner's inquests, grand jury

 

 

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1proceedings, and plea bargains), and (v) any other information
2relevant to the administration of the program.
3    (e) No applications for grant money under this Section
4shall be accepted before January 1, 2007 or after January 1,
52011.
6    (f) Notwithstanding any other provision of law, in addition
7to any other transfers that may be provided by law, on July 1,
82012 only, or as soon thereafter as practical, the State
9Comptroller shall direct and the State Treasurer shall transfer
10any funds in excess of $1,000,000 held in the Law Enforcement
11Camera Grant Fund to the State Police Operations Assistance
12Fund.
13    (g) Notwithstanding any other provision of law, in addition
14to any other transfers that may be provided by law, on July 1,
152013 only, or as soon thereafter as practical, the State
16Comptroller shall direct and the State Treasurer shall transfer
17the sum of $2,000,000 from the Law Enforcement Camera Grant
18Fund to the Traffic and Criminal Conviction Surcharge Fund.
19    (h) Notwithstanding any other provision of law, in addition
20to any other transfers that may be provided by law, the State
21Comptroller shall direct and the State Treasurer shall transfer
22the sum of $2,000,000 from the Law Enforcement Camera Grant
23Fund to the Traffic and Criminal Conviction Surcharge Fund
24according to the schedule specified as follows: one-half of the
25specified amount shall be transferred on July 1, 2014, or as
26soon thereafter as practical, and one-half of the specified

 

 

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1amount shall be transferred on June 1, 2015, or as soon
2thereafter as practical.
3    (i) Notwithstanding any other provision of law, in addition
4to any other transfers that may be provided by law, the State
5Comptroller shall direct and the State Treasurer shall transfer
6the sum of $2,000,000 from the Law Enforcement Camera Grant
7Fund to the Traffic and Criminal Conviction Surcharge Fund
8according to the schedule specified as follows: one-half of the
9specified amount shall be transferred on July 1, 2015, or as
10soon thereafter as practical, and one-half of the specified
11amount shall be transferred on June 1, 2016, or as soon
12thereafter as practical.
13(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13;
1498-674, eff. 6-30-14.)
 
15    Section 5-45. The Unified Code of Corrections is amended by
16changing Section 5-4-3a and by adding Section 5-4-3b as
17follows:
 
18    (730 ILCS 5/5-4-3a)
19    Sec. 5-4-3a. DNA testing backlog accountability.
20    (a) On or before August 1 of each year, the Department of
21State Police shall report to the Governor and both houses of
22the General Assembly the following information:
23        (1) the extent of the backlog of cases awaiting testing
24    or awaiting DNA analysis by that Department, including but

 

 

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1    not limited to those tests conducted under Section 5-4-3,
2    as of June 30 of the previous fiscal year, with the backlog
3    being defined as all cases awaiting forensic testing
4    whether in the physical custody of the State Police or in
5    the physical custody of local law enforcement, provided
6    that the State Police have written notice of any evidence
7    in the physical custody of local law enforcement prior to
8    June 1 of that year; and
9        (2) what measures have been and are being taken to
10    reduce that backlog and the estimated costs or expenditures
11    in doing so.
12    (b) The information reported under subsection (a) of this
13Section shall be made available to the public, at the time it
14is reported, on the official web site of the Department of
15State Police.
16    (c) Beginning January 1, 2016, the Department of State
17Police shall quarterly report on the status of the processing
18of forensic biology and DNA evidence submitted to the
19Department of State Police Laboratory for analysis. The report
20shall be submitted to the Governor and the General Assembly,
21and shall be posted on the Department of State Police website.
22The report shall include the following for each State Police
23Laboratory location and any laboratory to which the Department
24of State Police has outsourced evidence for testing:
25        (1) For forensic biology submissions, report both
26    total case and sexual assault or abuse case (as defined by

 

 

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1    the Sexual Assault Evidence Submission Act) figures for:
2            (A) The number of cases received in the preceding
3        quarter.
4            (B) The number of cases completed in the preceding
5        quarter.
6            (C) The number of cases waiting analysis.
7            (D) The number of cases sent for outsourcing.
8            (E) The number of cases waiting analysis that were
9        received within the past 30 days.
10            (F) The number of cases waiting analysis that were
11        received 31 to 90 days prior.
12            (G) The number of cases waiting analysis that were
13        received 91 to 180 days prior.
14            (H) The number of cases waiting analysis that were
15        received 181 to 365 days prior.
16            (I) The number of cases waiting analysis that were
17        received more than 365 days prior.
18        (2) For DNA submissions, report both total case and
19    sexual assault or abuse case (as defined by the Sexual
20    Assault Evidence Submission Act) figures for:
21            (A) The number of cases received in the preceding
22        quarter.
23            (B) The number of cases completed in the preceding
24        quarter.
25            (C) The number of cases waiting analysis.
26            (D) The number of cases sent for outsourcing.

 

 

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1            (E) The number of cases waiting analysis that were
2        received within the past 30 days.
3            (F) The number of cases waiting analysis that were
4        received 31 to 90 days prior.
5            (G) The number of cases waiting analysis that were
6        received 91 to 180 days prior.
7            (H) The number of cases waiting analysis that were
8        received 181 to 365 days prior.
9        (3) For all other categories of testing (e.g., drug
10    chemistry, firearms/toolmark, footwear/tire track, latent
11    prints, toxicology, and trace chemistry analysis):
12            (A) The number of cases received in the preceding
13        quarter.
14            (B) The number of cases completed in the preceding
15        quarter.
16            (C) The number of cases waiting analysis.
17        (4) For the Combined DNA Index System (CODIS), report
18    both total case and sexual assault or abuse case, (as
19    defined by the Sexual Assault Evidence Submission Act)
20    figures for subparagraphs (D), (E), and (F) of this
21    paragraph (4):
22            (A) The number of new offender samples received in
23        the preceding quarter.
24            (B) The number of offender samples uploaded to
25        CODIS in the preceding quarter.
26            (C) The number of offender samples awaiting

 

 

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1        analysis.
2            (D) The number of unknown DNA case profiles
3        uploaded to CODIS in the preceding quarter.
4            (E) The number of CODIS hits in the preceding
5        quarter.
6            (F) The number of forensic evidence submissions
7        submitted to confirm a previously reported CODIS hit.
8    As used in this subsection (c), "completed" means
9completion of both the analysis of the evidence and the
10provision of the results to the submitting law enforcement
11agency.
12(Source: P.A. 93-785, eff. 7-21-04; 94-761, eff. 5-12-06;
1394-1018, eff. 1-1-07.)
 
14    (730 ILCS 5/5-4-3b new)
15    Sec. 5-4-3b. Laboratory Information Management System.
16    (a) The Department of State Police shall obtain, implement,
17and maintain an electronic Laboratory Information Management
18System (LIMS), to efficiently and effectively track all
19evidence submitted for forensic testing. At a minimum, the LIMS
20shall record:
21        (1) the criminal offense or suspected criminal offense
22    for which the evidence is being submitted;
23        (2) the law enforcement agency submitting the
24    evidence;
25        (3) the name of the victim;

 

 

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1        (4) the law enforcement agency case number;
2        (5) the State Police Laboratory case number;
3        (6) the date the evidence was received by the State
4    Police Laboratory;
5        (7) if the State Police Laboratory sent the evidence
6    for analysis to another designated laboratory, the name of
7    the laboratory and the date the evidence was sent to that
8    laboratory; and
9        (8) the date and description of any results or
10    information regarding the analysis sent to the submitting
11    law enforcement agency by the State Police Laboratory or
12    any other designated laboratory.
13    The LIMS shall also link multiple forensic evidence
14submissions pertaining to a single criminal investigation such
15that evidence submitted to confirm a previously reported
16Combined DNA Index System (CODIS) hit in a state or federal
17database can be linked to the initial evidence submission. The
18LIMS shall be such that the system provides ease of
19interoperability with law enforcement agencies for evidence
20submission and reporting, as well as supports expansion
21capabilities for future internal networking and laboratory
22operations.
23    (b) The Department of State Police, in consultation with
24and subject to the approval of the Chief Procurement Officer,
25may procure a single contract or multiple contracts to
26implement the provisions of this Section. A contract or

 

 

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1contracts under this subsection are not subject to the
2provisions of the Illinois Procurement Code, except for
3Sections 20-60, 20-65, 20-70, and 20-160 and Article 50 of that
4Code, provided that the Chief Procurement Officer may, in
5writing with justification, waive any certification required
6under Article 50 of the Illinois Procurement Code. This
7exemption is inoperative 2 years from the effective date of
8this amendatory Act of the 99th General Assembly.
 
9
ARTICLE 99. EFFECTIVE DATE

 
10    Section 99-99. Effective date. This Act takes effect July
111, 2015.".