Illinois General Assembly - Full Text of SB0104
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Full Text of SB0104  102nd General Assembly

SB0104 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB0104

 

Introduced 2/3/2021, by Sen. Sara Feigenholtz

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Liquor Control Act of 1934. Provides that payment by credit card during the period during which merchandising credit may be extended shall be considered payment. Provides that a retailer may use a credit card to make purchases from a distributor, and the distributor may charge to the retailer any fees associated with that credit card transaction. Provides that manufacturers, non-resident dealers, foreign importers, distributors, or importing distributors may make certain donations related to COVID-19. Provides that retail license holders may accept those donations. Repeals provisions related to the receipt of items of value on January 1, 2024. Authorizes the delivery and carry out of a single serving of wine if specified conditions are met. Provides that the provision concerning delivery and carry out of mixed drinks is repealed on January 1, 2024 (instead of June 2, 2021). Makes other changes. Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, with respect to certain eating and drinking establishments, the obligation to make quarter monthly payments shall be suspended, and the taxpayer shall, instead, make monthly payments as otherwise provided by law. Effective immediately.


LRB102 15482 HLH 20845 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB0104LRB102 15482 HLH 20845 b

1    AN ACT concerning hospitality.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4
Article 1.

 
5    Section 1-1. This Act may be referred to as the COVID-19
6Pandemic Hospitality Recovery Act.
 
7    Section 1-5. The Liquor Control Act of 1934 is amended by
8changing Sections 6-5 and 6-28.8 and by adding Section 6-6.65
9as follows:
 
10    (235 ILCS 5/6-5)  (from Ch. 43, par. 122)
11    Sec. 6-5. Except as otherwise provided in this Section, it
12is unlawful for any person having a retailer's license or any
13officer, associate, member, representative or agent of such
14licensee to accept, receive or borrow money, or anything else
15of value, or accept or receive credit (other than
16merchandising credit in the ordinary course of business for a
17period not to exceed 30 days) directly or indirectly from any
18manufacturer, importing distributor or distributor of
19alcoholic liquor, or from any person connected with or in any
20way representing, or from any member of the family of, such
21manufacturer, importing distributor, distributor or

 

 

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1wholesaler, or from any stockholders in any corporation
2engaged in manufacturing, distributing or wholesaling of such
3liquor, or from any officer, manager, agent or representative
4of said manufacturer. Except as provided below, it is unlawful
5for any manufacturer or distributor or importing distributor
6to give or lend money or anything of value, or otherwise loan
7or extend credit (except such merchandising credit) directly
8or indirectly to any retail licensee or to the manager,
9representative, agent, officer or director of such licensee. A
10manufacturer, distributor or importing distributor may furnish
11free advertising, posters, signs, brochures, hand-outs, or
12other promotional devices or materials to any unit of
13government owning or operating any auditorium, exhibition
14hall, recreation facility or other similar facility holding a
15retailer's license, provided that the primary purpose of such
16promotional devices or materials is to promote public events
17being held at such facility. A unit of government owning or
18operating such a facility holding a retailer's license may
19accept such promotional devices or materials designed
20primarily to promote public events held at the facility. No
21retail licensee delinquent beyond the 30 day period specified
22in this Section shall solicit, accept or receive credit,
23purchase or acquire alcoholic liquors, directly or indirectly
24from any other licensee, and no manufacturer, distributor or
25importing distributor shall knowingly grant or extend credit,
26sell, furnish or supply alcoholic liquors to any such

 

 

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1delinquent retail licensee; provided that the purchase price
2of all beer sold to a retail licensee shall be paid by the
3retail licensee in cash on or before delivery of the beer, and
4unless the purchase price payable by a retail licensee for
5beer sold to him in returnable bottles shall expressly include
6a charge for the bottles and cases, the retail licensee shall,
7on or before delivery of such beer, pay the seller in cash a
8deposit in an amount not less than the deposit required to be
9paid by the distributor to the brewer; but where the brewer
10sells direct to the retailer, the deposit shall be an amount no
11less than that required by the brewer from his own
12distributors; and provided further, that in no instance shall
13this deposit be less than 50 cents for each case of beer in
14pint or smaller bottles and 60 cents for each case of beer in
15quart or half-gallon bottles; and provided further, that the
16purchase price of all beer sold to an importing distributor or
17distributor shall be paid by such importing distributor or
18distributor in cash on or before the 15th day (Sundays and
19holidays excepted) after delivery of such beer to such
20purchaser; and unless the purchase price payable by such
21importing distributor or distributor for beer sold in
22returnable bottles and cases shall expressly include a charge
23for the bottles and cases, such importing distributor or
24distributor shall, on or before the 15th day (Sundays and
25holidays excepted) after delivery of such beer to such
26purchaser, pay the seller in cash a required amount as a

 

 

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1deposit to assure the return of such bottles and cases.
2Nothing herein contained shall prohibit any licensee from
3crediting or refunding to a purchaser the actual amount of
4money paid for bottles, cases, kegs or barrels returned by the
5purchaser to the seller or paid by the purchaser as a deposit
6on bottles, cases, kegs or barrels, when such containers or
7packages are returned to the seller. Nothing herein contained
8shall prohibit any manufacturer, importing distributor or
9distributor from extending usual and customary credit for
10alcoholic liquor sold to customers or purchasers who live in
11or maintain places of business outside of this State when such
12alcoholic liquor is actually transported and delivered to such
13points outside of this State.
14    A manufacturer, distributor, or importing distributor may
15furnish free social media advertising to a retail licensee if
16the social media advertisement does not contain the retail
17price of any alcoholic liquor and the social media
18advertisement complies with any applicable rules or
19regulations issued by the Alcohol and Tobacco Tax and Trade
20Bureau of the United States Department of the Treasury. A
21manufacturer, distributor, or importing distributor may list
22the names of one or more unaffiliated retailers in the
23advertisement of alcoholic liquor through social media.
24Nothing in this Section shall prohibit a retailer from
25communicating with a manufacturer, distributor, or importing
26distributor on social media or sharing media on the social

 

 

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1media of a manufacturer, distributor, or importing
2distributor. A retailer may request free social media
3advertising from a manufacturer, distributor, or importing
4distributor. Nothing in this Section shall prohibit a
5manufacturer, distributor, or importing distributor from
6sharing, reposting, or otherwise forwarding a social media
7post by a retail licensee, so long as the sharing, reposting,
8or forwarding of the social media post does not contain the
9retail price of any alcoholic liquor. No manufacturer,
10distributor, or importing distributor shall pay or reimburse a
11retailer, directly or indirectly, for any social media
12advertising services, except as specifically permitted in this
13Act. No retailer shall accept any payment or reimbursement,
14directly or indirectly, for any social media advertising
15services offered by a manufacturer, distributor, or importing
16distributor, except as specifically permitted in this Act. For
17the purposes of this Section, "social media" means a service,
18platform, or site where users communicate with one another and
19share media, such as pictures, videos, music, and blogs, with
20other users free of charge.
21    No right of action shall exist for the collection of any
22claim based upon credit extended to a distributor, importing
23distributor or retail licensee contrary to the provisions of
24this Section.
25    Every manufacturer, importing distributor and distributor
26shall submit or cause to be submitted, to the State

 

 

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1Commission, in triplicate, not later than Thursday of each
2calendar week, a verified written list of the names and
3respective addresses of each retail licensee purchasing
4spirits or wine from such manufacturer, importing distributor
5or distributor who, on the first business day of that calendar
6week, was delinquent beyond the above mentioned permissible
7merchandising credit period of 30 days; or, if such is the
8fact, a verified written statement that no retail licensee
9purchasing spirits or wine was then delinquent beyond such
10permissible merchandising credit period of 30 days.
11    Every manufacturer, importing distributor and distributor
12shall submit or cause to be submitted, to the State
13Commission, in triplicate, a verified written list of the
14names and respective addresses of each previously reported
15delinquent retail licensee who has cured such delinquency by
16payment, which list shall be submitted not later than the
17close of the second full business day following the day such
18delinquency was so cured.
19    Such written verified reports required to be submitted by
20this Section shall be posted by the State Commission in each of
21its offices in places available for public inspection not
22later than the day following receipt thereof by the
23Commission. The reports so posted shall constitute notice to
24every manufacturer, importing distributor and distributor of
25the information contained therein. Actual notice to
26manufacturers, importing distributors and distributors of the

 

 

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

 

 

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1payment for any alleged sale to him of alcoholic liquor when
2there exists a bona fide dispute between such retailer and a
3manufacturer, importing distributor or distributor with
4respect to the amount of indebtedness existing because of such
5alleged sale. A retail licensee shall not be deemed to be
6delinquent under this provision and 11 Ill. Adm. Code 100.90
7until 30 days after the date on which the region in which the
8retail licensee is located enters Phase 4 of the Governor's
9Restore Illinois Plan as issued on May 5, 2020.
10    A delinquent retail licensee who engages in the retail
11liquor business at 2 or more locations shall be deemed to be
12delinquent with respect to each such location.
13    The license of any person who violates any provision of
14this Section shall be subject to suspension or revocation in
15the manner provided by this Act.
16    If any part or provision of this Article or the
17application thereof to any person or circumstances shall be
18adjudged invalid by a court of competent jurisdiction, such
19judgment shall be confined by its operation to the controversy
20in which it was mentioned and shall not affect or invalidate
21the remainder of this Article or the application thereof to
22any other person or circumstance and to this and the
23provisions of this Article are declared severable.
24(Source: P.A. 101-631, eff. 6-2-20.)
 
25    (235 ILCS 5/6-6.65 new)

 

 

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1    Sec. 6-6.65. Items of value; permitted, limited. The
2General Assembly finds that Illinois restaurants and
3on-premise retail licensees have been hard hit by the COVID-19
4pandemic and are in dire need of assistance to adjust their
5operations to the impacts of COVID-19 and adherence to
6Illinois' public health and safety measures during the
7challenging months ahead while indoor dining is suspended and
8outdoor dining is substantially inhibited by the environmental
9factors beyond human control. This Section 6-6.5 is a limited
10exception to the otherwise prohibited giving or furnishing of
11money, items or things of value to retail license holders as
12contained in Sections 6-5 and 6-6 of this Act and such activity
13is limited to this temporary and emergency assistance to
14retail licensees during this COVID-19 pandemic until December
1531, 2021.
16    (a) Manufacturers, non-resident dealers, foreign
17importers, distributors, or importing distributors may donate
18money or COVID-19-related improvements, fixtures, and
19equipment to an entity exempt from federal income taxes under
20Section 501 of the Internal Revenue Code with the intent that
21eligible restaurants or retail licensees will apply for and
22acquire these COVID-19-related improvements, fixtures, and
23equipment for their use in their operations during the current
24COVID-19 pandemic. COVID-19-related improvements, fixtures,
25and equipment shall be limited to the equipment and fixtures
26that allow a retail license holder to comply with social

 

 

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1distancing guidelines, expand take-out/delivery operations, or
2accommodate outdoor dining, such as plexiglass barriers or
3partitions, signage promoting social distancing and hygiene
4protocols, heaters, heat lamps, weatherization upgrades, and
5insulated delivery bags; improvements that allow restaurants
6to continue operating, such as food heaters for to-go orders,
7and purchasing personal protective equipment and sanitation
8supplies necessitated by the pandemic in order that retail
9licensees can continue operating; and COVID-19-related
10business improvements like patio heaters or contactless
11technology.
12    (b) Retail license holders may accept temporary donations,
13pursuant to subsection (g), of COVID-19-related improvements,
14fixtures, and equipment from an entity exempt from federal
15income taxes under Section 501 of the Internal Revenue Code
16donated to the entity by Illinois licensed manufacturers,
17non-resident dealers, foreign importers, distributors, or
18importing distributors under this Section in order to continue
19to operate safely and stay in business during this
20unprecedented time, provided the retail licensee meets the
21eligibility requirement of this Act. Eligible businesses
22consist of Illinois restaurants and on-premise retail license
23holders that: (i) are engaged in providing food or beverage
24services and wherein meals or beverages are prepared
25on-premises to patrons who traditionally order and are served
26while seated; (ii) meet the definition of a "retailer" as

 

 

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1defined in Section 1-3.17, including "hotels" as defined in
2Section 1-3.25; and (iii) can demonstrate through an
3application process to the entity exempt from federal income
4taxes under Section 501 of the Internal Revenue Code they have
5experienced financial hardship due to COVID-19.
6    (c) Nothing in this Section permits a manufacturer,
7non-resident dealer, foreign importer, distributor, or
8importing distributor to make a direct loan or sale of
9furniture, fixtures or equipment to any retailer not otherwise
10permitted in this Act. No retailer shall accept any donation,
11loan or sale of furniture, or fixture or equipment from any
12manufacturer, non-resident dealer, foreign importer,
13distributor, or importing distributor, not otherwise
14specifically authorized in this Act.
15    (d) Any entity exempt from federal income taxes under
16Section 501 of the Internal Revenue Code, including, without
17limitation, charities, government entities, advocacy groups,
18business leagues, or chambers of commerce and nonprofit
19organizations that promote social welfare may accept monetary
20donations or COVID-19-related improvements, fixtures, and
21equipment to eligible retail licensees in accordance with this
22Section. The entity exempt from federal income taxes under
23Section 501 of the Internal Revenue Code shall not give cash
24grants or cash donations to license holders.
25    (e) No officer, director, or owner of a license holder or
26member of the restaurant, beverage, or liquor industry may

 

 

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1serve on the board of directors of the entity exempt from
2federal income taxes under Section 501 of the Internal Revenue
3Code.
4    (f) Any manufacturer, non-resident dealer, foreign
5importer, distributor, or importing distributor and their
6agents that donate to an entity exempt from federal income
7taxes under Section 501 of the Internal Revenue Code with the
8intent that the entity will provide COVID-19 mitigation relief
9hereunder shall be solely responsible to maintain accurate
10books and records of all donations made pursuant to this
11Section. The manufacturer, non-resident dealer, foreign
12importer, distributor, or importing distributor, or their
13agents, must submit those books and records upon request for
14inspection by the State Commission. Failure to keep such
15records shall render the manufacturer, non-resident dealer,
16foreign importer, distributor, or importing distributor
17ineligible for the privileges contained within this Section.
18All such records shall be maintained for a period of 3 years.
19    (g) Nothing in this Section shall permit the restaurant
20business to accept or retain any donated COVID-19-related
21improvements, fixtures, and equipment hereunder later than
22December 31, 2021. It shall be the sole responsibility of the
23retail licensee or its agent to return any donated
24COVID-19-related improvements, fixtures, and equipment to the
25entity exempt from federal income taxes under Section 501 of
26the Internal Revenue Code on or before December 31, 2021.

 

 

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

 

 

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1contribution, or any similar contribution, including
2COVID-19-related improvements, fixtures, and equipment; or
3(ii) require a distributor or importing distributor of beer,
4wine, or spirits to deliver or pick up from any retail
5licensee, their agent, or non-profit organization any items,
6including COVID-19-related improvements, fixtures, equipment,
7or any other items, the giving, sale, leasing, or otherwise
8furnishing of which is an item of value pursuant to Section 6-5
9or 6-6 of this Act.
10    A manufacturer of beer, wine, or spirits that receives
11consent pursuant to this subsection shall maintain for 3 years
12sufficient books and records regarding the expenditure of any
13funds that reflect the manufacturer's expenditure of any
14marketing or charitable contribution, including
15COVID-19-related improvements, fixtures, or equipment, or any
16similar contribution.
17    (j) It shall be the sole obligation of the retail licensee
18to return and deliver any equipment the retailer temporarily
19receives pursuant to this Section. Failure to comply with this
20Section shall result in a fine against the retail licensee or
21the suspension or revocation of the retail license as
22determined by the State Commission. Any fines or penalties for
23failure to return or purchase donated improvements, fixtures,
24or equipment on or before December 31, 2021 shall be assessed
25against the license holder by the State Commission.
26    (k) For purposes of this Section, branding on donated

 

 

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1improvements, fixtures, merchandise, and equipment is
2prohibited.
3    (l) This Section is repealed January 1, 2024.
 
4    (235 ILCS 5/6-28.8)
5    (Section scheduled to be repealed on June 2, 2021)
6    Sec. 6-28.8. Delivery and carry out of mixed drinks
7permitted.
8    (a) In this Section:
9    "Cocktail" or "mixed drink" means any beverage obtained by
10combining ingredients alcoholic in nature, whether brewed,
11fermented, or distilled, with ingredients non-alcoholic in
12nature, such as fruit juice, lemonade, cream, or a carbonated
13beverage.
14    "Original container" means, for the purposes of this
15Section only, a container that is filled, sealed, and secured
16by a retail licensee's employee at the retail licensee's
17location with a tamper-evident lid or cap.
18    "Sealed container" means a rigid container that contains a
19mixed drink or a single serving of wine, is new, has never been
20used, has a secured lid or cap designed to prevent consumption
21without removal of the lid or cap, and is tamper-evident.
22"Sealed container" does not include a container with a lid
23with sipping holes or openings for straws or a container made
24of plastic, paper, or polystyrene foam.
25    "Tamper-evident" means a lid or cap that has been sealed

 

 

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1with tamper-evident covers, including, but not limited to, wax
2dip or heat shrink wrap.
3    (b) A cocktail, or mixed drink, or single serving of wine
4placed in a sealed container by a retail licensee at the retail
5licensee's location may be transferred and sold for
6off-premises consumption if the following requirements are
7met:
8        (1) the cocktail is transferred within the licensed
9    premises, by a curbside pickup, or by delivery by an
10    employee of the retail licensee who:
11            (A) has been trained in accordance with Section
12        6-27.1 at the time of the sale;
13            (B) is at least 21 years of age; and
14            (C) upon delivery, verifies the age of the person
15        to whom the cocktail or single serving of wine is being
16        delivered;
17        (2) if the employee delivering the cocktail or single
18    serving of wine is not able to safely verify a person's age
19    or level of intoxication upon delivery, the employee shall
20    cancel the sale of alcohol and return the product to the
21    retail license holder;
22        (3) the sealed container is placed in the trunk of the
23    vehicle or if there is no trunk, in the vehicle's rear
24    compartment that is not readily accessible to the
25    passenger area;
26        (4) the sealed container shall be affixed with a label

 

 

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1    or tag that contains the following information:
2            (A) the cocktail or mixed drink ingredients, type,
3        and name of the alcohol;
4            (B) the name, license number, and address of the
5        retail licensee that filled the original container and
6        sold the product;
7            (C) the volume of the cocktail, or mixed drink, or
8        single serving of wine in the sealed container; and
9            (D) the sealed container was filled less than 7
10        days before the date of sale.
11    (c) Third-party delivery services are not permitted to
12deliver cocktails and mixed drinks under this Section.
13    (d) If there is an executive order of the Governor in
14effect during a disaster, the employee delivering the mixed
15drink, or cocktail, or single serving of wine must comply with
16any requirements of that executive order, including, but not
17limited to, wearing gloves and a mask and maintaining
18distancing requirements when interacting with the public.
19    (e) Delivery or carry out of a cocktail, or mixed drink, or
20single serving of wine is prohibited if:
21        (1) a third party delivers the cocktail or mixed
22    drink;
23        (2) a container of a mixed drink, or cocktail, or
24    single serving of wine is not tamper-evident and sealed;
25        (3) a container of a mixed drink, or cocktail, or
26    single serving of wine is transported in the passenger

 

 

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

 

 

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1    (h) This Section is repealed on January 1, 2024 one year
2after the effective date of this amendatory Act of the 101st
3General Assembly.
4(Source: P.A. 101-631, eff. 6-2-20.)
 
5
Article 5.

 
6    Section 5-5. The Use Tax Act is amended by changing
7Section 9 as follows:
 
8    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
9    Sec. 9. Returns; distribution of proceeds.
10    (a) Except as to motor vehicles, watercraft, aircraft, and
11trailers that are required to be registered with an agency of
12this State, each retailer required or authorized to collect
13the tax imposed by this Act shall pay to the Department the
14amount of such tax (except as otherwise provided) at the time
15when he is required to file his return for the period during
16which such tax was collected, less a discount of 2.1% prior to
17January 1, 1990, and 1.75% on and after January 1, 1990, or $5
18per calendar year, whichever is greater, which is allowed to
19reimburse the retailer for expenses incurred in collecting the
20tax, keeping records, preparing and filing returns, remitting
21the tax and supplying data to the Department on request. The
22discount under this Section is not allowed for the 1.25%
23portion of taxes paid on aviation fuel that is subject to the

 

 

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1revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
247133. In the case of retailers who report and pay the tax on a
3transaction by transaction basis, as provided in this Section,
4such discount shall be taken with each such tax remittance
5instead of when such retailer files his periodic return. The
6discount allowed under this Section is allowed only for
7returns that are filed in the manner required by this Act. The
8Department may disallow the discount for retailers whose
9certificate of registration is revoked at the time the return
10is filed, but only if the Department's decision to revoke the
11certificate of registration has become final. A retailer need
12not remit that part of any tax collected by him to the extent
13that he is required to remit and does remit the tax imposed by
14the Retailers' Occupation Tax Act, with respect to the sale of
15the same property.
16    (b) Where such tangible personal property is sold under a
17conditional sales contract, or under any other form of sale
18wherein the payment of the principal sum, or a part thereof, is
19extended beyond the close of the period for which the return is
20filed, the retailer, in collecting the tax (except as to motor
21vehicles, watercraft, aircraft, and trailers that are required
22to be registered with an agency of this State), may collect for
23each tax return period, only the tax applicable to that part of
24the selling price actually received during such tax return
25period.
26    (c) Except as provided in this Section, on or before the

 

 

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

 

 

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

 

 

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1    (f) Notwithstanding any other provision of this Act to the
2contrary, retailers subject to tax on cannabis shall file all
3cannabis tax returns and shall make all cannabis tax payments
4by electronic means in the manner and form required by the
5Department.
6    (g) Beginning October 1, 1993, a taxpayer who has an
7average monthly tax liability of $150,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall
11make all payments required by rules of the Department by
12electronic funds transfer. Beginning October 1, 1995, a
13taxpayer who has an average monthly tax liability of $50,000
14or more shall make all payments required by rules of the
15Department by electronic funds transfer. Beginning October 1,
162000, a taxpayer who has an annual tax liability of $200,000 or
17more shall make all payments required by rules of the
18Department by electronic funds transfer. The term "annual tax
19liability" shall be the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year. The term "average monthly
23tax liability" means the sum of the taxpayer's liabilities
24under this Act, and under all other State and local occupation
25and use tax laws administered by the Department, for the
26immediately preceding calendar year divided by 12. Beginning

 

 

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

 

 

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1incurred and shall make payments to the Department on or
2before the 7th, 15th, 22nd and last day of the month during
3which such liability is incurred. On and after October 1,
42000, if the taxpayer's average monthly tax liability to the
5Department under this Act, the Retailers' Occupation Tax Act,
6the Service Occupation Tax Act, and the Service Use Tax Act was
7$20,000 or more during the preceding 4 complete calendar
8quarters, he shall file a return with the Department each
9month by the 20th day of the month next following the month
10during which such tax liability is incurred and shall make
11payment to the Department on or before the 7th, 15th, 22nd and
12last day of the month during which such liability is incurred.
13If the month during which such tax liability is incurred began
14prior to January 1, 1985, each payment shall be in an amount
15equal to 1/4 of the taxpayer's actual liability for the month
16or an amount set by the Department not to exceed 1/4 of the
17average monthly liability of the taxpayer to the Department
18for the preceding 4 complete calendar quarters (excluding the
19month of highest liability and the month of lowest liability
20in such 4 quarter period). If the month during which such tax
21liability is incurred begins on or after January 1, 1985, and
22prior to January 1, 1987, each payment shall be in an amount
23equal to 22.5% of the taxpayer's actual liability for the
24month or 27.5% of the taxpayer's liability for the same
25calendar month of the preceding year. If the month during
26which such tax liability is incurred begins on or after

 

 

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

 

 

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1calendar quarter period is less than $10,000. However, if a
2taxpayer can show the Department that a substantial change in
3the taxpayer's business has occurred which causes the taxpayer
4to anticipate that his average monthly tax liability for the
5reasonably foreseeable future will fall below the $10,000
6threshold stated above, then such taxpayer may petition the
7Department for change in such taxpayer's reporting status. On
8and after October 1, 2000, once applicable, the requirement of
9the making of quarter monthly payments to the Department shall
10continue until such taxpayer's average monthly liability to
11the Department during the preceding 4 complete calendar
12quarters (excluding the month of highest liability and the
13month of lowest liability) is less than $19,000 or until such
14taxpayer's average monthly liability to the Department as
15computed for each calendar quarter of the 4 preceding complete
16calendar quarter period is less than $20,000. However, if a
17taxpayer can show the Department that a substantial change in
18the taxpayer's business has occurred which causes the taxpayer
19to anticipate that his average monthly tax liability for the
20reasonably foreseeable future will fall below the $20,000
21threshold stated above, then such taxpayer may petition the
22Department for a change in such taxpayer's reporting status.
23The Department shall change such taxpayer's reporting status
24unless it finds that such change is seasonal in nature and not
25likely to be long term. If any such quarter monthly payment is
26not paid at the time or in the amount required by this Section,

 

 

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1then the taxpayer shall be liable for penalties and interest
2on the difference between the minimum amount due and the
3amount of such quarter monthly payment actually and timely
4paid, except insofar as the taxpayer has previously made
5payments for that month to the Department in excess of the
6minimum payments previously due as provided in this Section.
7The Department shall make reasonable rules and regulations to
8govern the quarter monthly payment amount and quarter monthly
9payment dates for taxpayers who file on other than a calendar
10monthly basis.
11    (i) Notwithstanding any other provision of law, if the
12taxpayer is engaged in business in the industry identified
13under Subsector 722 of the North American Industry
14Classification System (NAICS) entitled "Food Services and
15Drinking Places" (i.e., businesses with a NAICS Code of 722),
16then, beginning on February 1, 2021 and continuing through
17December 31, 2021, the obligation to make payments on or
18before the 7th, 15th, 22nd and last day of the month as
19provided in subsection (h) shall be suspended, and the
20taxpayer may choose instead to make payments on or before the
2120th day of each calendar month as provided in subsection (c).
22    (j) If any such payment provided for in this Section
23exceeds the taxpayer's liabilities under this Act, the
24Retailers' Occupation Tax Act, the Service Occupation Tax Act
25and the Service Use Tax Act, as shown by an original monthly
26return, the Department shall issue to the taxpayer a credit

 

 

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1memorandum no later than 30 days after the date of payment,
2which memorandum may be submitted by the taxpayer to the
3Department in payment of tax liability subsequently to be
4remitted by the taxpayer to the Department or be assigned by
5the taxpayer to a similar taxpayer under this Act, the
6Retailers' Occupation Tax Act, the Service Occupation Tax Act
7or the Service Use Tax Act, in accordance with reasonable
8rules and regulations to be prescribed by the Department,
9except that if such excess payment is shown on an original
10monthly return and is made after December 31, 1986, no credit
11memorandum shall be issued, unless requested by the taxpayer.
12If no such request is made, the taxpayer may credit such excess
13payment against tax liability subsequently to be remitted by
14the taxpayer to the Department under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act or the
16Service Use Tax Act, in accordance with reasonable rules and
17regulations prescribed by the Department. If the Department
18subsequently determines that all or any part of the credit
19taken was not actually due to the taxpayer, the taxpayer's
202.1% or 1.75% vendor's discount shall be reduced by 2.1% or
211.75% of the difference between the credit taken and that
22actually due, and the taxpayer shall be liable for penalties
23and interest on such difference.
24    (k) If the retailer is otherwise required to file a
25monthly return and if the retailer's average monthly tax
26liability to the Department does not exceed $200, the

 

 

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

 

 

SB0104- 31 -LRB102 15482 HLH 20845 b

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

 

 

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

 

 

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1purchaser by the retailer on such transaction (or satisfactory
2evidence that such tax is not due in that particular instance,
3if that is claimed to be the fact); the place and date of the
4sale; a sufficient identification of the property sold; such
5other information as is required in Section 5-402 of the
6Illinois Vehicle Code, and such other information as the
7Department may reasonably require.
8    The transaction reporting return in the case of watercraft
9and 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 2 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
17price; the amount of tax due from the retailer with respect to
18such transaction; the amount of tax collected from the
19purchaser by the retailer on such transaction (or satisfactory
20evidence that such tax is not due in that particular instance,
21if that is claimed to be the fact); the place and date of the
22sale, a sufficient identification of the property sold, and
23such other information as the Department may reasonably
24require.
25    Such transaction reporting return shall be filed not later
26than 20 days after the date of delivery of the item that is

 

 

SB0104- 34 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 35 -LRB102 15482 HLH 20845 b

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

 

 

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

 

 

SB0104- 37 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 38 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 39 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 40 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 41 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 42 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 43 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 44 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 45 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 46 -LRB102 15482 HLH 20845 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois
22Tax Increment Fund 0.27% of 80% of the net revenue realized for
23the preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

SB0104- 47 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 48 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 49 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 50 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 51 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 52 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 53 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 54 -LRB102 15482 HLH 20845 b

1        5. Deductions allowed by law;
2        6. Gross receipts which were received by him during
3    the preceding calendar month or quarter and upon the basis
4    of which the tax is imposed;
5        7. The amount of credit provided in Section 2d of this
6    Act;
7        8. The amount of tax due;
8        9. The signature of the taxpayer; and
9        10. Such other reasonable information as the
10    Department may require.
11    On and after January 1, 2018, except for returns for motor
12vehicles, watercraft, aircraft, and trailers that are required
13to be registered with an agency of this State, with respect to
14retailers whose annual gross receipts average $20,000 or more,
15all returns required to be filed pursuant to this Act shall be
16filed electronically. Retailers who demonstrate that they do
17not have access to the Internet or demonstrate hardship in
18filing electronically may petition the Department to waive the
19electronic filing requirement.
20    If a taxpayer fails to sign a return within 30 days after
21the proper notice and demand for signature by the Department,
22the return shall be considered valid and any amount shown to be
23due on the return shall be deemed assessed.
24    Each return shall be accompanied by the statement of
25prepaid tax issued pursuant to Section 2e for which credit is
26claimed.

 

 

SB0104- 55 -LRB102 15482 HLH 20845 b

1    Prior to October 1, 2003, and on and after September 1,
22004 a retailer may accept a Manufacturer's Purchase Credit
3certification from a purchaser in satisfaction of Use Tax as
4provided in Section 3-85 of the Use Tax Act if the purchaser
5provides the appropriate documentation as required by Section
63-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7certification, accepted by a retailer prior to October 1, 2003
8and on and after September 1, 2004 as provided in Section 3-85
9of the Use Tax Act, may be used by that retailer to satisfy
10Retailers' Occupation Tax liability in the amount claimed in
11the certification, not to exceed 6.25% of the receipts subject
12to tax from a qualifying purchase. A Manufacturer's Purchase
13Credit reported on any original or amended return filed under
14this Act after October 20, 2003 for reporting periods prior to
15September 1, 2004 shall be disallowed. Manufacturer's
16Purchaser Credit reported on annual returns due on or after
17January 1, 2005 will be disallowed for periods prior to
18September 1, 2004. No Manufacturer's Purchase Credit may be
19used after September 30, 2003 through August 31, 2004 to
20satisfy any tax liability imposed under this Act, including
21any audit liability.
22    (b) The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

SB0104- 56 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 57 -LRB102 15482 HLH 20845 b

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

 

 

SB0104- 58 -LRB102 15482 HLH 20845 b

1information reasonably required by the Department. A
2distributor, importing distributor, or manufacturer of
3alcoholic liquor must personally deliver, mail, or provide by
4electronic means to each retailer listed on the monthly
5statement a report containing a cumulative total of that
6distributor's, importing distributor's, or manufacturer's
7total sales of alcoholic liquor to that retailer no later than
8the 10th day of the month for the preceding month during which
9the transaction occurred. The distributor, importing
10distributor, or manufacturer shall notify the retailer as to
11the method by which the distributor, importing distributor, or
12manufacturer will provide the sales information. If the
13retailer is unable to receive the sales information by
14electronic means, the distributor, importing distributor, or
15manufacturer shall furnish the sales information by personal
16delivery or by mail. For purposes of this paragraph, the term
17"electronic means" includes, but is not limited to, the use of
18a secure Internet website, e-mail, or facsimile.
19    (d) If a total amount of less than $1 is payable,
20refundable or creditable, such amount shall be disregarded if
21it is less than 50 cents and shall be increased to $1 if it is
2250 cents or more.
23    (e) Notwithstanding any other provision of this Act to the
24contrary, retailers subject to tax on cannabis shall file all
25cannabis tax returns and shall make all cannabis tax payments
26by electronic means in the manner and form required by the

 

 

SB0104- 59 -LRB102 15482 HLH 20845 b

1Department.
2    (f) Beginning October 1, 1993, a taxpayer who has an
3average monthly tax liability of $150,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall
7make all payments required by rules of the Department by
8electronic funds transfer. Beginning October 1, 1995, a
9taxpayer who has an average monthly tax liability of $50,000
10or more shall make all payments required by rules of the
11Department by electronic funds transfer. Beginning October 1,
122000, a taxpayer who has an annual tax liability of $200,000 or
13more shall make all payments required by rules of the
14Department by electronic funds transfer. The term "annual tax
15liability" shall be the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year. The term "average monthly
19tax liability" shall be the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year divided by 12. Beginning
23on October 1, 2002, a taxpayer who has a tax liability in the
24amount set forth in subsection (b) of Section 2505-210 of the
25Department of Revenue Law shall make all payments required by
26rules of the Department by electronic funds transfer.

 

 

SB0104- 60 -LRB102 15482 HLH 20845 b

1    Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make
3payments by electronic funds transfer. All taxpayers required
4to make payments by electronic funds transfer shall make those
5payments for a minimum of one year beginning on October 1.
6    Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9    All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those
12payments in the manner authorized by the Department.
13    The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16    Any amount which is required to be shown or reported on any
17return or other document under this Act shall, if such amount
18is not a whole-dollar amount, be increased to the nearest
19whole-dollar amount in any case where the fractional part of a
20dollar is 50 cents or more, and decreased to the nearest
21whole-dollar amount where the fractional part of a dollar is
22less than 50 cents.
23    (g) If the retailer is otherwise required to file a
24monthly return and if the retailer's average monthly tax
25liability to the Department does not exceed $200, the
26Department may authorize his returns to be filed on a quarter

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    (i) Except as provided in this Section, the retailer
2filing the return under this Section shall, at the time of
3filing such return, pay to the Department the amount of tax
4imposed by this Act less a discount of 2.1% prior to January 1,
51990 and 1.75% on and after January 1, 1990, or $5 per calendar
6year, whichever is greater, which is allowed to reimburse the
7retailer for the expenses incurred in keeping records,
8preparing and filing returns, remitting the tax and supplying
9data to the Department on request. The discount under this
10Section is not allowed for the 1.25% portion of taxes paid on
11aviation fuel that is subject to the revenue use requirements
12of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
13pursuant to Section 2d of this Act shall be included in the
14amount on which such 2.1% or 1.75% discount is computed. In the
15case of retailers who report and pay the tax on a transaction
16by transaction basis, as provided in this Section, such
17discount shall be taken with each such tax remittance instead
18of when such retailer files his periodic return. The discount
19allowed under this Section is allowed only for returns that
20are filed in the manner required by this Act. The Department
21may disallow the discount for retailers whose certificate of
22registration is revoked at the time the return is filed, but
23only if the Department's decision to revoke the certificate of
24registration has become final.
25    (j) Before October 1, 2000, if the taxpayer's average
26monthly tax liability to the Department under this Act, the

 

 

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

 

 

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1month of highest liability and the month of lowest liability
2in such 4 quarter period). If the month during which such tax
3liability is incurred begins on or after January 1, 1985 and
4prior to January 1, 1987, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 27.5% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during
8which such tax liability is incurred begins on or after
9January 1, 1987 and prior to January 1, 1988, each payment
10shall be in an amount equal to 22.5% of the taxpayer's actual
11liability for the month or 26.25% of the taxpayer's liability
12for the same calendar month of the preceding year. If the month
13during which such tax liability is incurred begins on or after
14January 1, 1988, and prior to January 1, 1989, or begins on or
15after January 1, 1996, each payment shall be in an amount equal
16to 22.5% of the taxpayer's actual liability for the month or
1725% of the taxpayer's liability for the same calendar month of
18the preceding year. If the month during which such tax
19liability is incurred begins on or after January 1, 1989, and
20prior to January 1, 1996, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 25% of the taxpayer's liability for the same calendar
23month of the preceding year or 100% of the taxpayer's actual
24liability for the quarter monthly reporting period. The amount
25of such quarter monthly payments shall be credited against the
26final tax liability of the taxpayer's return for that month.

 

 

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

 

 

SB0104- 72 -LRB102 15482 HLH 20845 b

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

 

 

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1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to
8September 1, 1985 (the effective date of Public Act 84-221),
9each payment shall be in an amount not less than 22.5% of the
10taxpayer's actual liability under Section 2d. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1986, each payment shall be in an amount equal to
1322.5% of the taxpayer's actual liability for the month or
1427.5% of the taxpayer's liability for the same calendar month
15of the preceding calendar year. If the month during which such
16tax liability is incurred begins on or after January 1, 1987,
17each payment shall be in an amount equal to 22.5% of the
18taxpayer's actual liability for the month or 26.25% of the
19taxpayer's liability for the same calendar month of the
20preceding year. The amount of such quarter monthly payments
21shall be credited against the final tax liability of the
22taxpayer's return for that month filed under this Section or
23Section 2f, as the case may be. Once applicable, the
24requirement of the making of quarter monthly payments to the
25Department pursuant to this paragraph shall continue until
26such taxpayer's average monthly prepaid tax collections during

 

 

SB0104- 74 -LRB102 15482 HLH 20845 b

1the preceding 2 complete calendar quarters is $25,000 or less.
2If any such quarter monthly payment is not paid at the time or
3in the amount required, the taxpayer shall be liable for
4penalties and interest on such difference, except insofar as
5the taxpayer has previously made payments for that month in
6excess of the minimum payments previously due.
7    The provisions of this paragraph apply on and after
8October 1, 2001. Without regard to whether a taxpayer is
9required to make quarter monthly payments as specified above,
10any taxpayer who is required by Section 2d of this Act to
11collect and remit prepaid taxes and has collected prepaid
12taxes that average in excess of $20,000 per month during the
13preceding 4 complete calendar quarters shall file a return
14with the Department as required by Section 2f and shall make
15payments to the Department on or before the 7th, 15th, 22nd and
16last day of the month during which the liability is incurred.
17Each payment shall be in an amount equal to 22.5% of the
18taxpayer's actual liability for the month or 25% of the
19taxpayer's liability for the same calendar month of the
20preceding year. The amount of the quarter monthly payments
21shall be credited against the final tax liability of the
22taxpayer's return for that month filed under this Section or
23Section 2f, as the case may be. Once applicable, the
24requirement of the making of quarter monthly payments to the
25Department pursuant to this paragraph shall continue until the
26taxpayer's average monthly prepaid tax collections during the

 

 

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1preceding 4 complete calendar quarters (excluding the month of
2highest liability and the month of lowest liability) is less
3than $19,000 or until such taxpayer's average monthly
4liability to the Department as computed for each calendar
5quarter of the 4 preceding complete calendar quarters is less
6than $20,000. If any such quarter monthly payment is not paid
7at the time or in the amount required, the taxpayer shall be
8liable for penalties and interest on such difference, except
9insofar as the taxpayer has previously made payments for that
10month in excess of the minimum payments previously due.
11    (k) Notwithstanding any other provision of law, if the
12taxpayer is engaged in business in the industry identified
13under Subsector 722 of the North American Industry
14Classification System (NAICS) entitled "Food Services and
15Drinking Places" (i.e., businesses with a NAICS Code of 722),
16then, beginning on February 1, 2021 and continuing through
17December 31, 2021, the obligation to make payments on or
18before the 7th, 15th, 22nd and last day of the month as
19provided in subsection (j) shall be suspended, and the
20taxpayer may choose instead to make payments on or before the
2120th day of each calendar month as provided in subsection (a).
22    (l) If any payment provided for in this Section exceeds
23the taxpayer's liabilities under this Act, the Use Tax Act,
24the Service Occupation Tax Act and the Service Use Tax Act, as
25shown on an original monthly return, the Department shall, if
26requested by the taxpayer, issue to the taxpayer a credit

 

 

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1memorandum no later than 30 days after the date of payment. The
2credit evidenced by such credit memorandum may be assigned by
3the taxpayer to a similar taxpayer under this Act, the Use Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department. If no such request is made, the
7taxpayer may credit such excess payment against tax liability
8subsequently to be remitted to the Department under this Act,
9the Use Tax Act, the Service Occupation Tax Act or the Service
10Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determined that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's
142.1% and 1.75% vendor's discount shall be reduced by 2.1% or
151.75% of the difference between the credit taken and that
16actually due, and that taxpayer shall be liable for penalties
17and interest on such difference.
18    If a retailer of motor fuel is entitled to a credit under
19Section 2d of this Act which exceeds the taxpayer's liability
20to the Department under this Act for the month which the
21taxpayer is filing a return, the Department shall issue the
22taxpayer a credit memorandum for the excess.
23    (m) Beginning January 1, 1990, each month the Department
24shall pay into the Local Government Tax Fund, a special fund in
25the State treasury which is hereby created, the net revenue
26realized for the preceding month from the 1% tax imposed under

 

 

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1this Act.
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 other than aviation fuel sold on or after
7December 1, 2019. This exception for aviation fuel only
8applies for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the County and Mass Transit District Fund 20% 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
15the County and Mass Transit District Fund 20% of the net
16revenue realized for the preceding month from the 1.25% rate
17on the selling 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
21on the selling price of tangible personal property other than
22aviation fuel sold on or after December 1, 2019. This
23exception for aviation fuel only applies for so long as the
24revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2547133 are binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

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1month the Department shall pay into the State Aviation Program
2Fund 20% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be
5required for refunds of the 20% portion of the tax on aviation
6fuel under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuel Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of motor fuel and gasohol. Beginning September
161, 2010, each month the Department shall pay into the Local
17Government Tax Fund 80% of the net revenue realized for the
18preceding month from the 1.25% rate on the selling price of
19sales tax holiday items.
20    Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26are now taxed at 6.25%.

 

 

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1    Beginning July 1, 2011, each month the Department shall
2pay into the Clean Air Act Permit Fund 80% of the net revenue
3realized for the preceding month from the 6.25% general rate
4on the selling price of sorbents used in Illinois in the
5process of sorbent injection as used to comply with the
6Environmental Protection Act or the federal Clean Air Act, but
7the total payment into the Clean Air Act Permit Fund under this
8Act and the Use Tax Act shall not exceed $2,000,000 in any
9fiscal year.
10    Beginning July 1, 2013, each month the Department shall
11pay into the Underground Storage Tank Fund from the proceeds
12collected under this Act, the Use Tax Act, the Service Use Tax
13Act, and the Service Occupation Tax Act an amount equal to the
14average monthly deficit in the Underground Storage Tank Fund
15during the prior year, as certified annually by the Illinois
16Environmental Protection Agency, but the total payment into
17the Underground Storage Tank Fund under this Act, the Use Tax
18Act, the Service Use Tax Act, and the Service Occupation Tax
19Act shall not exceed $18,000,000 in any State fiscal year. As
20used in this paragraph, the "average monthly deficit" shall be
21equal to the difference between the average monthly claims for
22payment by the fund and the average monthly revenues deposited
23into the fund, excluding payments made pursuant to this
24paragraph.
25    Beginning July 1, 2015, of the remainder of the moneys
26received by the Department under the Use Tax Act, the Service

 

 

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1Use Tax Act, the Service Occupation Tax Act, and this Act, each
2month the Department shall deposit $500,000 into the State
3Crime Laboratory Fund.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to this Act,
12Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
13Act, and Section 9 of the Service Occupation Tax Act, such Acts
14being hereinafter called the "Tax Acts" and such aggregate of
152.2% or 3.8%, as the case may be, of moneys being hereinafter
16called the "Tax Act Amount", and (2) the amount transferred to
17the Build Illinois Fund from the State and Local Sales Tax
18Reform Fund shall be less than the Annual Specified Amount (as
19hereinafter defined), an amount equal to the difference shall
20be immediately paid into the Build Illinois Fund from other
21moneys received by the Department pursuant to the Tax Acts;
22the "Annual Specified Amount" means the amounts specified
23below for fiscal years 1986 through 1993:
24Fiscal YearAnnual Specified Amount
251986$54,800,000
261987$76,650,000

 

 

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11988$80,480,000
21989$88,510,000
31990$115,330,000
41991$145,470,000
51992$182,730,000
61993$206,520,000;
7and means the Certified Annual Debt Service Requirement (as
8defined in Section 13 of the Build Illinois Bond Act) or the
9Tax Act Amount, whichever is greater, for fiscal year 1994 and
10each fiscal year thereafter; and further provided, that if on
11the last business day of any month the sum of (1) the Tax Act
12Amount required to be deposited into the Build Illinois Bond
13Account in the Build Illinois Fund during such month and (2)
14the amount transferred to the Build Illinois Fund from the
15State and Local Sales Tax Reform Fund shall have been less than
161/12 of the Annual Specified Amount, an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and, further provided, that in no event shall the
20payments required under the preceding proviso result in
21aggregate payments into the Build Illinois Fund pursuant to
22this clause (b) for any fiscal year in excess of the greater of
23(i) the Tax Act Amount or (ii) the Annual Specified Amount for
24such fiscal year. The amounts payable into the Build Illinois
25Fund under clause (b) of the first sentence in this paragraph
26shall be payable only until such time as the aggregate amount

 

 

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1on deposit under each trust indenture securing Bonds issued
2and outstanding pursuant to the Build Illinois Bond Act is
3sufficient, taking into account any future investment income,
4to fully provide, in accordance with such indenture, for the
5defeasance of or the payment of the principal of, premium, if
6any, and interest on the Bonds secured by such indenture and on
7any Bonds expected to be issued thereafter and all fees and
8costs payable with respect thereto, all as certified by the
9Director of the Bureau of the Budget (now Governor's Office of
10Management and Budget). If on the last business day of any
11month in which Bonds are outstanding pursuant to the Build
12Illinois Bond Act, the aggregate of moneys deposited in the
13Build Illinois Bond Account in the Build Illinois Fund in such
14month shall be less than the amount required to be transferred
15in such month from the Build Illinois Bond Account to the Build
16Illinois Bond Retirement and Interest Fund pursuant to Section
1713 of the Build Illinois Bond Act, an amount equal to such
18deficiency shall be immediately paid from other moneys
19received by the Department pursuant to the Tax Acts to the
20Build Illinois Fund; provided, however, that any amounts paid
21to the Build Illinois Fund in any fiscal year pursuant to this
22sentence shall be deemed to constitute payments pursuant to
23clause (b) of the first sentence of this paragraph and shall
24reduce the amount otherwise payable for such fiscal year
25pursuant to that clause (b). The moneys received by the
26Department pursuant to this Act and required to be deposited

 

 

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

 

 

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12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019221,000,000
192020233,000,000
202021300,000,000
212022300,000,000
222023300,000,000
232024 300,000,000
242025 300,000,000
252026 300,000,000
262027 375,000,000

 

 

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12028 375,000,000
22029 375,000,000
32030 375,000,000
42031 375,000,000
52032 375,000,000
62033375,000,000
72034375,000,000
82035375,000,000
92036450,000,000
10and
11each fiscal year
12thereafter that bonds
13are outstanding under
14Section 13.2 of the
15Metropolitan Pier and
16Exposition Authority Act,
17but not after fiscal year 2060.
18    Beginning July 20, 1993 and in each month of each fiscal
19year thereafter, one-eighth of the amount requested in the
20certificate of the Chairman of the Metropolitan Pier and
21Exposition Authority for that fiscal year, less the amount
22deposited into the McCormick Place Expansion Project Fund by
23the State Treasurer in the respective month under subsection
24(g) of Section 13 of the Metropolitan Pier and Exposition
25Authority Act, plus cumulative deficiencies in the deposits
26required under this Section for previous months and years,

 

 

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

 

 

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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
525-year period, the Department shall each month pay into the
6Energy Infrastructure Fund 80% of the net revenue realized
7from the 6.25% general rate on the selling price of
8Illinois-mined coal that was sold to an eligible business. For
9purposes of this paragraph, the term "eligible business" means
10a new electric generating facility certified pursuant to
11Section 605-332 of the Department of Commerce and Economic
12Opportunity Law of the Civil Administrative Code of Illinois.
13    Subject to payment of amounts into the Build Illinois
14Fund, the McCormick Place Expansion Project Fund, the Illinois
15Tax Increment Fund, and the Energy Infrastructure Fund
16pursuant to the preceding paragraphs or in any amendments to
17this Section hereafter enacted, beginning on the first day of
18the first calendar month to occur on or after August 26, 2014
19(the effective date of Public Act 98-1098), 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

 

 

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1the cash receipts collected during the preceding fiscal year
2by the Audit Bureau of the Department under the Use Tax Act,
3the Service 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    Subject to payments of amounts into the Build Illinois
7Fund, the McCormick Place Expansion Project Fund, the Illinois
8Tax Increment Fund, the Energy Infrastructure Fund, and the
9Tax Compliance and Administration Fund as provided in this
10Section, beginning on July 1, 2018 the Department shall pay
11each month into the Downstate Public Transportation Fund the
12moneys required to be so paid under Section 2-3 of the
13Downstate Public Transportation Act.
14    Subject to successful execution and delivery of a
15public-private agreement between the public agency and private
16entity and completion of the civic build, beginning on July 1,
172023, of the remainder of the moneys received by the
18Department under the Use Tax Act, the Service Use Tax Act, the
19Service Occupation Tax Act, and this Act, the Department shall
20deposit the following specified deposits in the aggregate from
21collections under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and the Retailers' Occupation Tax
23Act, as required under Section 8.25g of the State Finance Act
24for distribution consistent with the Public-Private
25Partnership for Civic and Transit Infrastructure Project Act.
26The moneys received by the Department pursuant to this Act and

 

 

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

 

 

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1        2041....................................$419,600,000
2        2042....................................$432,200,000
3        2043....................................$445,100,000
4    Beginning July 1, 2021 and until July 1, 2022, subject to
5the payment of amounts into the County and Mass Transit
6District Fund, the Local Government Tax Fund, the Build
7Illinois Fund, the McCormick Place Expansion Project Fund, the
8Illinois Tax Increment Fund, the Energy Infrastructure Fund,
9and the Tax Compliance and Administration Fund as provided in
10this Section, the Department shall pay each month into the
11Road Fund the amount estimated to represent 16% of the net
12revenue realized from the taxes imposed on motor fuel and
13gasohol. Beginning July 1, 2022 and until July 1, 2023,
14subject to the payment of amounts into the County and Mass
15Transit District Fund, the Local Government Tax Fund, the
16Build Illinois Fund, the McCormick Place Expansion Project
17Fund, the Illinois Tax Increment Fund, the Energy
18Infrastructure Fund, and the Tax Compliance and Administration
19Fund as provided in this Section, the Department shall pay
20each month into the Road Fund the amount estimated to
21represent 32% of the net revenue realized from the taxes
22imposed on motor fuel and gasohol. Beginning July 1, 2023 and
23until July 1, 2024, subject to the payment of amounts into the
24County and Mass Transit District Fund, the Local Government
25Tax Fund, the Build Illinois Fund, the McCormick Place
26Expansion Project Fund, the Illinois Tax Increment Fund, the

 

 

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1Energy Infrastructure Fund, and the Tax Compliance and
2Administration Fund as provided in this Section, the
3Department shall pay each month into the Road Fund the amount
4estimated to represent 48% of the net revenue realized from
5the taxes imposed on motor fuel and gasohol. Beginning July 1,
62024 and until July 1, 2025, subject to the payment of amounts
7into the County and Mass Transit District Fund, the Local
8Government Tax Fund, the Build Illinois Fund, the McCormick
9Place Expansion Project Fund, the Illinois Tax Increment Fund,
10the Energy Infrastructure Fund, and the Tax Compliance and
11Administration Fund as provided in this Section, the
12Department shall pay each month into the Road Fund the amount
13estimated to represent 64% of the net revenue realized from
14the taxes imposed on motor fuel and gasohol. Beginning on July
151, 2025, subject to the payment of amounts into the County and
16Mass Transit District Fund, the Local Government Tax Fund, the
17Build Illinois Fund, the McCormick Place Expansion Project
18Fund, the Illinois Tax Increment Fund, the Energy
19Infrastructure Fund, and the Tax Compliance and Administration
20Fund as provided in this Section, the Department shall pay
21each month into the Road Fund the amount estimated to
22represent 80% of the net revenue realized from the taxes
23imposed on motor fuel and gasohol. As used in this paragraph
24"motor fuel" has the meaning given to that term in Section 1.1
25of the Motor Fuel Tax Act, and "gasohol" has the meaning given
26to that term in Section 3-40 of the Use Tax Act.

 

 

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

 

 

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

 

 

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1required to file an income tax return with the United States
2Government.
3    As soon as possible after the first day of each month, upon
4certification of the Department of Revenue, the Comptroller
5shall order transferred and the Treasurer shall transfer from
6the General Revenue Fund to the Motor Fuel Tax Fund an amount
7equal to 1.7% of 80% of the net revenue realized under this Act
8for the second preceding month. Beginning April 1, 2000, this
9transfer is no longer required and shall not be made.
10    Net revenue realized for a month shall be the revenue
11collected by the State pursuant to this Act, less the amount
12paid out during that month as refunds to taxpayers for
13overpayment of liability.
14    For greater simplicity of administration, manufacturers,
15importers and wholesalers whose products are sold at retail in
16Illinois by numerous retailers, and who wish to do so, may
17assume the responsibility for accounting and paying to the
18Department all tax accruing under this Act with respect to
19such sales, if the retailers who are affected do not make
20written objection to the Department to this arrangement.
21    Any person who promotes, organizes, provides retail
22selling space for concessionaires or other types of sellers at
23the Illinois State Fair, DuQuoin State Fair, county fairs,
24local fairs, art shows, flea markets and similar exhibitions
25or events, including any transient merchant as defined by
26Section 2 of the Transient Merchant Act of 1987, is required to

 

 

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

 

 

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1risk of loss of revenue to the State. The Department shall
2notify concessionaires and other sellers affected by the
3imposition of this requirement. In the absence of notification
4by the Department, the concessionaires and other sellers shall
5file their returns as otherwise required in this Section.
6(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
7100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
815, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
925-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
106-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
11
Article 99.

 
12    Section 99-99. Effective date. This Act takes effect upon
13becoming law.

 

 

SB0104- 97 -LRB102 15482 HLH 20845 b

1 INDEX
2 Statutes amended in order of appearance
3    235 ILCS 5/6-5from Ch. 43, par. 122
4    235 ILCS 5/6-6.65 new
5    235 ILCS 5/6-28.8
6    35 ILCS 105/9from Ch. 120, par. 439.9
7    35 ILCS 120/3from Ch. 120, par. 442

 

 

SB0104- 98 -LRB102 15482 HLH 20845 b

1 INDEX
2 Statutes amended in order of appearance
3    See Index