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

SB0104eng 102ND GENERAL ASSEMBLY

  
  
  

 


 
SB0104 EngrossedLRB102 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 as follows:
 
9    (235 ILCS 5/6-5)  (from Ch. 43, par. 122)
10    Sec. 6-5. Except as otherwise provided in this Section, it
11is unlawful for any person having a retailer's license or any
12officer, associate, member, representative or agent of such
13licensee to accept, receive or borrow money, or anything else
14of value, or accept or receive credit (other than
15merchandising credit in the ordinary course of business for a
16period not to exceed 30 days) directly or indirectly from any
17manufacturer, importing distributor or distributor of
18alcoholic liquor, or from any person connected with or in any
19way representing, or from any member of the family of, such
20manufacturer, importing distributor, distributor or
21wholesaler, or from any stockholders in any corporation

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1there exists a bona fide dispute between such retailer and a
2manufacturer, importing distributor or distributor with
3respect to the amount of indebtedness existing because of such
4alleged sale. A retail licensee shall not be deemed to be
5delinquent under this provision and 11 Ill. Adm. Code 100.90
6until 30 days after the date on which the region in which the
7retail licensee is located enters Phase 4 of the Governor's
8Restore Illinois Plan as issued on May 5, 2020.
9    A delinquent retail licensee who engages in the retail
10liquor business at 2 or more locations shall be deemed to be
11delinquent with respect to each such location.
12    The license of any person who violates any provision of
13this Section shall be subject to suspension or revocation in
14the manner provided by this Act.
15    If any part or provision of this Article or the
16application thereof to any person or circumstances shall be
17adjudged invalid by a court of competent jurisdiction, such
18judgment shall be confined by its operation to the controversy
19in which it was mentioned and shall not affect or invalidate
20the remainder of this Article or the application thereof to
21any other person or circumstance and to this and the
22provisions of this Article are declared severable.
23(Source: P.A. 101-631, eff. 6-2-20.)
 
24    (235 ILCS 5/6-28.8)
25    (Section scheduled to be repealed on June 2, 2021)

 

 

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1    Sec. 6-28.8. Delivery and carry out of mixed drinks
2permitted.
3    (a) In this Section:
4    "Cocktail" or "mixed drink" means any beverage obtained by
5combining ingredients alcoholic in nature, whether brewed,
6fermented, or distilled, with ingredients non-alcoholic in
7nature, such as fruit juice, lemonade, cream, or a carbonated
8beverage.
9    "Original container" means, for the purposes of this
10Section only, a container that is filled, sealed, and secured
11by a retail licensee's employee at the retail licensee's
12location with a tamper-evident lid or cap.
13    "Sealed container" means a rigid container that contains a
14mixed drink or a single serving of wine, is new, has never been
15used, has a secured lid or cap designed to prevent consumption
16without removal of the lid or cap, and is tamper-evident.
17"Sealed container" does not include a container with a lid
18with sipping holes or openings for straws or a container made
19of plastic, paper, or polystyrene foam.
20    "Tamper-evident" means a lid or cap that has been sealed
21with tamper-evident covers, including, but not limited to, wax
22dip or heat shrink wrap.
23    (b) A cocktail, or mixed drink, or single serving of wine
24placed in a sealed container by a retail licensee at the retail
25licensee's location may be transferred and sold for
26off-premises consumption if the following requirements are

 

 

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1met:
2        (1) the cocktail is transferred within the licensed
3    premises, by a curbside pickup, or by delivery by an
4    employee of the retail licensee who:
5            (A) has been trained in accordance with Section
6        6-27.1 at the time of the sale;
7            (B) is at least 21 years of age; and
8            (C) upon delivery, verifies the age of the person
9        to whom the cocktail or single serving of wine is being
10        delivered;
11        (2) if the employee delivering the cocktail or single
12    serving of wine is not able to safely verify a person's age
13    or level of intoxication upon delivery, the employee shall
14    cancel the sale of alcohol and return the product to the
15    retail license holder;
16        (3) the sealed container is placed in the trunk of the
17    vehicle or if there is no trunk, in the vehicle's rear
18    compartment that is not readily accessible to the
19    passenger area;
20        (4) the sealed container shall be affixed with a label
21    or tag that contains the following information:
22            (A) the cocktail or mixed drink ingredients, type,
23        and name of the alcohol;
24            (B) the name, license number, and address of the
25        retail licensee that filled the original container and
26        sold the product;

 

 

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

 

 

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1    person to whom the mixed drink or cocktail is being
2    delivered.
3    (f) Violations of this Section shall be subject to any
4applicable penalties, including, but not limited to, the
5penalties specified under Section 11-502 of the Illinois
6Vehicle Code.
7    (f-5) This Section is not intended to prohibit or preempt
8the ability of a brew pub, tap room, or distilling pub to
9continue to temporarily deliver alcoholic liquor pursuant to
10guidance issued by the State Commission on March 19, 2020
11entitled "Illinois Liquor Control Commission, COVID-19 Related
12Actions, Guidance on Temporary Delivery of Alcoholic Liquor".
13This Section shall only grant authorization to holders of
14State of Illinois retail liquor licenses but not to licensees
15that simultaneously hold any licensure or privilege to
16manufacture alcoholic liquors within or outside of the State
17of Illinois.
18    (g) This Section is not a denial or limitation of home rule
19powers and functions under Section 6 of Article VII of the
20Illinois Constitution.
21    (h) This Section is repealed on January 1, 2024 one year
22after the effective date of this amendatory Act of the 101st
23General Assembly.
24(Source: P.A. 101-631, eff. 6-2-20.)
 
25
Article 5.

 

 

 

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1    Section 5-5. The Use Tax Act is amended by changing
2Section 9 as follows:
 
3    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
4    Sec. 9. Returns; distribution of proceeds.
5    (a) Except as to motor vehicles, watercraft, aircraft, and
6trailers that are required to be registered with an agency of
7this State, each retailer required or authorized to collect
8the tax imposed by this Act shall pay to the Department the
9amount of such tax (except as otherwise provided) at the time
10when he is required to file his return for the period during
11which such tax was collected, less a discount of 2.1% prior to
12January 1, 1990, and 1.75% on and after January 1, 1990, or $5
13per calendar year, whichever is greater, which is allowed to
14reimburse the retailer for expenses incurred in collecting the
15tax, keeping records, preparing and filing returns, remitting
16the tax and supplying data to the Department on request. The
17discount under this Section is not allowed for the 1.25%
18portion of taxes paid on aviation fuel that is subject to the
19revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2047133. In the case of retailers who report and pay the tax on a
21transaction by transaction basis, as provided in this Section,
22such discount shall be taken with each such tax remittance
23instead of when such retailer files his periodic return. The
24discount allowed under this Section is allowed only for

 

 

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1returns that are filed in the manner required by this Act. The
2Department may disallow the discount for retailers whose
3certificate of registration is revoked at the time the return
4is filed, but only if the Department's decision to revoke the
5certificate of registration has become final. A retailer need
6not remit that part of any tax collected by him to the extent
7that he is required to remit and does remit the tax imposed by
8the Retailers' Occupation Tax Act, with respect to the sale of
9the same property.
10    (b) Where such tangible personal property is sold under a
11conditional sales contract, or under any other form of sale
12wherein the payment of the principal sum, or a part thereof, is
13extended beyond the close of the period for which the return is
14filed, the retailer, in collecting the tax (except as to motor
15vehicles, watercraft, aircraft, and trailers that are required
16to be registered with an agency of this State), may collect for
17each tax return period, only the tax applicable to that part of
18the selling price actually received during such tax return
19period.
20    (c) Except as provided in this Section, on or before the
21twentieth day of each calendar month, such retailer shall file
22a return for the preceding calendar month. Such return shall
23be filed on forms prescribed by the Department and shall
24furnish such information as the Department may reasonably
25require. On and after January 1, 2018, except for returns for
26motor vehicles, watercraft, aircraft, and trailers that are

 

 

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

 

 

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1        5-5. The signature of the taxpayer; and
2        6. Such other reasonable information as the Department
3    may require.
4    (d) Each retailer required or authorized to collect the
5tax imposed by this Act on aviation fuel sold at retail in this
6State during the preceding calendar month shall, instead of
7reporting and paying tax on aviation fuel as otherwise
8required by this Section, report and pay such tax on a separate
9aviation fuel tax return. The requirements related to the
10return shall be as otherwise provided in this Section.
11Notwithstanding any other provisions of this Act to the
12contrary, retailers collecting tax on aviation fuel shall file
13all aviation fuel tax returns and shall make all aviation fuel
14tax payments by electronic means in the manner and form
15required by the Department. For purposes of this Section,
16"aviation fuel" means jet fuel and aviation gasoline.
17    (e) If a taxpayer fails to sign a return within 30 days
18after the proper notice and demand for signature by the
19Department, the return shall be considered valid and any
20amount shown to be due on the return shall be deemed assessed.
21    (f) Notwithstanding any other provision of this Act to the
22contrary, retailers subject to tax on cannabis shall file all
23cannabis tax returns and shall make all cannabis tax payments
24by electronic means in the manner and form required by the
25Department.
26    (g) Beginning October 1, 1993, a taxpayer who has an

 

 

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1average monthly tax liability of $150,000 or more shall make
2all payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall
5make all payments required by rules of the Department by
6electronic funds transfer. Beginning October 1, 1995, a
7taxpayer who has an average monthly tax liability of $50,000
8or more shall make all payments required by rules of the
9Department by electronic funds transfer. Beginning October 1,
102000, a taxpayer who has an annual tax liability of $200,000 or
11more shall make all payments required by rules of the
12Department by electronic funds transfer. The term "annual tax
13liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year. The term "average monthly
17tax liability" means the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year divided by 12. Beginning
21on October 1, 2002, a taxpayer who has a tax liability in the
22amount set forth in subsection (b) of Section 2505-210 of the
23Department of Revenue Law shall make all payments required by
24rules of the Department by electronic funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make

 

 

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1payments by electronic funds transfer. All taxpayers required
2to make payments by electronic funds transfer shall make those
3payments for a minimum of one year beginning on October 1.
4    Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7    All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those
10payments in the manner authorized by the Department.
11    The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14    (h) Before October 1, 2000, if the taxpayer's average
15monthly tax liability to the Department under this Act, the
16Retailers' Occupation Tax Act, the Service Occupation Tax Act,
17the Service Use Tax Act was $10,000 or more during the
18preceding 4 complete calendar quarters, he shall file a return
19with the Department each month by the 20th day of the month
20next following the month during which such tax liability is
21incurred and shall make payments to the Department on or
22before the 7th, 15th, 22nd and last day of the month during
23which such liability is incurred. On and after October 1,
242000, if the taxpayer's average monthly tax liability to the
25Department under this Act, the Retailers' Occupation Tax Act,
26the Service Occupation Tax Act, and the Service Use Tax Act was

 

 

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1$20,000 or more during the preceding 4 complete calendar
2quarters, he shall file a return with the Department each
3month by the 20th day of the month next following the month
4during which such tax liability is incurred and shall make
5payment to the Department on or before the 7th, 15th, 22nd and
6last day of the month during which such liability is incurred.
7If the month during which such tax liability is incurred began
8prior to January 1, 1985, each payment shall be in an amount
9equal to 1/4 of the taxpayer's actual liability for the month
10or an amount set by the Department not to exceed 1/4 of the
11average monthly liability of the taxpayer to the Department
12for the preceding 4 complete calendar quarters (excluding the
13month of highest liability and the month of lowest liability
14in such 4 quarter period). If the month during which such tax
15liability is incurred begins on or after January 1, 1985, and
16prior to January 1, 1987, each payment shall be in an amount
17equal to 22.5% of the taxpayer's actual liability for the
18month or 27.5% of the taxpayer's liability for the same
19calendar month of the preceding year. If the month during
20which such tax liability is incurred begins on or after
21January 1, 1987, and prior to January 1, 1988, each payment
22shall be in an amount equal to 22.5% of the taxpayer's actual
23liability for the month or 26.25% of the taxpayer's liability
24for the same calendar month of the preceding year. If the month
25during which such tax liability is incurred begins on or after
26January 1, 1988, and prior to January 1, 1989, or begins on or

 

 

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1after January 1, 1996, each payment shall be in an amount equal
2to 22.5% of the taxpayer's actual liability for the month or
325% of the taxpayer's liability for the same calendar month of
4the preceding year. If the month during which such tax
5liability is incurred begins on or after January 1, 1989, and
6prior to January 1, 1996, each payment shall be in an amount
7equal to 22.5% of the taxpayer's actual liability for the
8month or 25% of the taxpayer's liability for the same calendar
9month of the preceding year or 100% of the taxpayer's actual
10liability for the quarter monthly reporting period. The amount
11of such quarter monthly payments shall be credited against the
12final tax liability of the taxpayer's return for that month.
13Before October 1, 2000, once applicable, the requirement of
14the making of quarter monthly payments to the Department shall
15continue until such taxpayer's average monthly liability to
16the Department during the preceding 4 complete calendar
17quarters (excluding the month of highest liability and the
18month of lowest liability) is less than $9,000, or until such
19taxpayer's average monthly liability to the Department as
20computed for each calendar quarter of the 4 preceding complete
21calendar quarter period is less than $10,000. However, if a
22taxpayer can show the Department that a substantial change in
23the taxpayer's business has occurred which causes the taxpayer
24to anticipate that his average monthly tax liability for the
25reasonably foreseeable future will fall below the $10,000
26threshold stated above, then such taxpayer may petition the

 

 

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

 

 

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1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5    (i) Notwithstanding any other provision of law, if the
6taxpayer is engaged in business in the industry identified
7under Subsector 722 of the North American Industry
8Classification System (NAICS) entitled "Food Services and
9Drinking Places" (i.e., businesses with a NAICS Code of 722),
10then, beginning on February 1, 2021 and continuing through
11December 31, 2021, the obligation to make payments on or
12before the 7th, 15th, 22nd and last day of the month as
13provided in subsection (h) shall be suspended, and the
14taxpayer may choose instead to make payments on or before the
1520th day of each calendar month as provided in subsection (c).
16    (j) If any such payment provided for in this Section
17exceeds the taxpayer's liabilities under this Act, the
18Retailers' Occupation Tax Act, the Service Occupation Tax Act
19and the Service Use Tax Act, as shown by an original monthly
20return, the Department shall issue to the taxpayer a credit
21memorandum no later than 30 days after the date of payment,
22which memorandum may be submitted by the taxpayer to the
23Department in payment of tax liability subsequently to be
24remitted by the taxpayer to the Department or be assigned by
25the taxpayer to a similar taxpayer under this Act, the
26Retailers' Occupation Tax Act, the Service Occupation Tax Act

 

 

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1or the Service Use Tax Act, in accordance with reasonable
2rules and regulations to be prescribed by the Department,
3except that if such excess payment is shown on an original
4monthly return and is made after December 31, 1986, no credit
5memorandum shall be issued, unless requested by the taxpayer.
6If no such request is made, the taxpayer may credit such excess
7payment against tax liability subsequently to be remitted by
8the taxpayer to the Department under this Act, the Retailers'
9Occupation Tax Act, the Service Occupation Tax Act or the
10Service Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determines that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's
142.1% or 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 the taxpayer shall be liable for penalties
17and interest on such difference.
18    (k) If the retailer is otherwise required to file a
19monthly return and if the retailer's average monthly tax
20liability to the Department does not exceed $200, the
21Department may authorize his returns to be filed on a quarter
22annual basis, with the return for January, February, and March
23of a given year being due by April 20 of such year; with the
24return for April, May and June of a given year being due by
25July 20 of such year; with the return for July, August and
26September of a given year being due by October 20 of such year,

 

 

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

 

 

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

 

 

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

 

 

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

 

 

SB0104 Engrossed- 28 -LRB102 15482 HLH 20845 b

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

 

 

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1wants the transaction reporting return filed and the payment
2of tax or proof of exemption made to the Department before the
3retailer is willing to take these actions and such user has not
4paid the tax to the retailer, such user may certify to the fact
5of such delay by the retailer, and may (upon the Department
6being satisfied of the truth of such certification) transmit
7the information required by the transaction reporting return
8and the remittance for tax or proof of exemption directly to
9the Department and obtain his tax receipt or exemption
10determination, in which event the transaction reporting return
11and tax remittance (if a tax payment was required) shall be
12credited by the Department to the proper retailer's account
13with the Department, but without the 2.1% or 1.75% discount
14provided for in this Section being allowed. When the user pays
15the tax directly to the Department, he shall pay the tax in the
16same amount and in the same form in which it would be remitted
17if the tax had been remitted to the Department by the retailer.
18    (q) Where a retailer collects the tax with respect to the
19selling price of tangible personal property which he sells and
20the purchaser thereafter returns such tangible personal
21property and the retailer refunds the selling price thereof to
22the purchaser, such retailer shall also refund, to the
23purchaser, the tax so collected from the purchaser. When
24filing his return for the period in which he refunds such tax
25to the purchaser, the retailer may deduct the amount of the tax
26so refunded by him to the purchaser from any other use tax

 

 

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1which such retailer may be required to pay or remit to the
2Department, as shown by such return, if the amount of the tax
3to be deducted was previously remitted to the Department by
4such retailer. If the retailer has not previously remitted the
5amount of such tax to the Department, he is entitled to no
6deduction under this Act upon refunding such tax to the
7purchaser.
8    (r) Any retailer filing a return under this Section shall
9also include (for the purpose of paying tax thereon) the total
10tax covered by such return upon the selling price of tangible
11personal property purchased by him at retail from a retailer,
12but as to which the tax imposed by this Act was not collected
13from the retailer filing such return, and such retailer shall
14remit the amount of such tax to the Department when filing such
15return.
16    (s) If experience indicates such action to be practicable,
17the Department may prescribe and furnish a combination or
18joint return which will enable retailers, who are required to
19file returns hereunder and also under the Retailers'
20Occupation Tax Act, to furnish all the return information
21required by both Acts on the one form.
22    (t) Where the retailer has more than one business
23registered with the Department under separate registration
24under this Act, such retailer may not file each return that is
25due as a single return covering all such registered
26businesses, but shall file separate returns for each such

 

 

SB0104 Engrossed- 31 -LRB102 15482 HLH 20845 b

1registered business.
2    (u) Beginning January 1, 1990, each month the Department
3shall pay into the State and Local Sales Tax Reform Fund, a
4special fund in the State Treasury which is hereby created,
5the net revenue realized for the preceding month from the 1%
6tax imposed under this Act.
7    Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund 4% of the
9net revenue realized for the preceding month from the 6.25%
10general rate on the selling price of tangible personal
11property which is purchased outside Illinois at retail from a
12retailer and which is titled or registered by an agency of this
13State's government.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund, a special
16fund in the State Treasury, 20% of the net revenue realized for
17the preceding month from the 6.25% general rate on the selling
18price of tangible personal property, other than (i) tangible
19personal property which is purchased outside Illinois at
20retail from a retailer and which is titled or registered by an
21agency of this State's government and (ii) aviation fuel sold
22on or after December 1, 2019. This exception for aviation fuel
23only applies for so long as the revenue use requirements of 49
24U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
25    For aviation fuel sold on or after December 1, 2019, each
26month the Department shall pay into the State Aviation Program

 

 

SB0104 Engrossed- 32 -LRB102 15482 HLH 20845 b

1Fund 20% of the net revenue realized for the preceding month
2from the 6.25% general rate on the selling price of aviation
3fuel, less an amount estimated by the Department to be
4required for refunds of the 20% portion of the tax on aviation
5fuel under this Act, which amount shall be deposited into the
6Aviation Fuel Sales Tax Refund Fund. The Department shall only
7pay moneys into the State Aviation Program Fund and the
8Aviation Fuels Sales Tax Refund Fund under this Act for so long
9as the revenue use requirements of 49 U.S.C. 47107(b) and 49
10U.S.C. 47133 are binding on the State.
11    Beginning August 1, 2000, each month the Department shall
12pay into the State and Local Sales Tax Reform Fund 100% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol. Beginning
15September 1, 2010, each month the Department shall pay into
16the State and Local Sales Tax Reform Fund 100% of the net
17revenue realized for the preceding month from the 1.25% rate
18on the selling price of sales tax holiday items.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of tangible personal property which is
23purchased outside Illinois at retail from a retailer and which
24is titled or registered by an agency of this State's
25government.
26    Beginning October 1, 2009, each month the Department shall

 

 

SB0104 Engrossed- 33 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 34 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 35 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 36 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 37 -LRB102 15482 HLH 20845 b

1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000
262008126,000,000

 

 

SB0104 Engrossed- 38 -LRB102 15482 HLH 20845 b

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021300,000,000
142022300,000,000
152023300,000,000
162024 300,000,000
172025 300,000,000
182026 300,000,000
192027 375,000,000
202028 375,000,000
212029 375,000,000
222030 375,000,000
232031 375,000,000
242032 375,000,000
252033 375,000,000
262034375,000,000

 

 

SB0104 Engrossed- 39 -LRB102 15482 HLH 20845 b

12035375,000,000
22036450,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total
23Deposit", has been deposited.
24    Subject to payment of amounts into the Capital Projects
25Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

SB0104 Engrossed- 40 -LRB102 15482 HLH 20845 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, for aviation fuel sold on or after December 1, 2019,
3the Department shall each month deposit into the Aviation Fuel
4Sales Tax Refund Fund an amount estimated by the Department to
5be required for refunds of the 80% portion of the tax on
6aviation fuel under this Act. The Department shall only
7deposit moneys into the Aviation Fuel Sales Tax Refund Fund
8under this paragraph for so long as the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the State.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning July 1, 1993 and ending on September 30,
152013, the Department shall each month pay into the Illinois
16Tax Increment Fund 0.27% of 80% of the net revenue realized for
17the preceding month from the 6.25% general rate on the selling
18price of tangible personal property.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning with the receipt of the first report of
23taxes paid by an eligible business and continuing for a
2425-year period, the Department shall each month pay into the
25Energy Infrastructure Fund 80% of the net revenue realized
26from the 6.25% general rate on the selling price of

 

 

SB0104 Engrossed- 41 -LRB102 15482 HLH 20845 b

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

 

 

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

 

 

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1Partnership for Civic and Transit Infrastructure Project Act.
2        Fiscal Year............................Total Deposit
3        2024....................................$200,000,000
4        2025....................................$206,000,000
5        2026....................................$212,200,000
6        2027....................................$218,500,000
7        2028....................................$225,100,000
8        2029....................................$288,700,000
9        2030....................................$298,900,000
10        2031....................................$309,300,000
11        2032....................................$320,100,000
12        2033....................................$331,200,000
13        2034....................................$341,200,000
14        2035....................................$351,400,000
15        2036....................................$361,900,000
16        2037....................................$372,800,000
17        2038....................................$384,000,000
18        2039....................................$395,500,000
19        2040....................................$407,400,000
20        2041....................................$419,600,000
21        2042....................................$432,200,000
22        2043....................................$445,100,000
23    Beginning July 1, 2021 and until July 1, 2022, subject to
24the payment of amounts into the State and Local Sales Tax
25Reform 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 16% of the net revenue realized from
5the taxes imposed on motor fuel and gasohol. Beginning July 1,
62022 and until July 1, 2023, subject to the payment of amounts
7into the State and Local Sales Tax Reform Fund, the Build
8Illinois Fund, the McCormick Place Expansion Project Fund, the
9Illinois Tax Increment Fund, the Energy Infrastructure Fund,
10and the Tax Compliance and Administration Fund as provided in
11this Section, the Department shall pay each month into the
12Road Fund the amount estimated to represent 32% of the net
13revenue realized from the taxes imposed on motor fuel and
14gasohol. Beginning July 1, 2023 and until July 1, 2024,
15subject to the payment of amounts into the State and Local
16Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18the Energy Infrastructure Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 48% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232024 and until July 1, 2025, subject to the payment of amounts
24into the State and Local Sales Tax Reform Fund, the Build
25Illinois Fund, the McCormick Place Expansion Project Fund, the
26Illinois Tax Increment Fund, the Energy Infrastructure Fund,

 

 

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

 

 

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1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to
13such sales, if the retailers who are affected do not make
14written objection to the Department to this arrangement.
15(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
16100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1715, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1825-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
196-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
20    Section 5-10. The Retailers' Occupation Tax Act is amended
21by changing Section 3 as follows:
 
22    (35 ILCS 120/3)  (from Ch. 120, par. 442)
23    Sec. 3. Returns; distribution of proceeds.
24    (a) Except as provided in this Section, on or before the

 

 

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

 

 

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1        8. The amount of tax due;
2        9. The signature of the taxpayer; and
3        10. Such other reasonable information as the
4    Department may require.
5    On and after January 1, 2018, except for returns for motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State, with respect to
8retailers whose annual gross receipts average $20,000 or more,
9all returns required to be filed pursuant to this Act shall be
10filed electronically. Retailers who demonstrate that they do
11not have access to the Internet or demonstrate hardship in
12filing electronically may petition the Department to waive the
13electronic filing requirement.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Each return shall be accompanied by the statement of
19prepaid tax issued pursuant to Section 2e for which credit is
20claimed.
21    Prior to October 1, 2003, and on and after September 1,
222004 a retailer may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Use Tax as
24provided in Section 3-85 of the Use Tax Act if the purchaser
25provides the appropriate documentation as required by Section
263-85 of the Use Tax Act. A Manufacturer's Purchase Credit

 

 

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

 

 

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1        3. The total amount of taxable receipts received by
2    him during the preceding calendar month from sales of
3    tangible personal property by him during such preceding
4    calendar month, including receipts from charge and time
5    sales, but less all deductions allowed by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due; and
9        6. Such other reasonable information as the Department
10    may require.
11    Every person engaged in the business of selling aviation
12fuel at retail in this State during the preceding calendar
13month shall, instead of reporting and paying tax 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 selling aviation fuel shall file all
19aviation fuel tax returns and shall make all aviation fuel tax
20payments by electronic means in the manner and form required
21by the Department. For purposes of this Section, "aviation
22fuel" means jet fuel and aviation gasoline.
23    (c) Beginning on October 1, 2003, any person who is not a
24licensed distributor, importing distributor, or manufacturer,
25as defined in the Liquor Control Act of 1934, but is engaged in
26the business of selling, at retail, alcoholic liquor shall

 

 

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1file a statement with the Department of Revenue, in a format
2and at a time prescribed by the Department, showing the total
3amount paid for alcoholic liquor purchased during the
4preceding month and such other information as is reasonably
5required by the Department. The Department may adopt rules to
6require that this statement be filed in an electronic or
7telephonic format. Such rules may provide for exceptions from
8the filing requirements of this paragraph. For the purposes of
9this paragraph, the term "alcoholic liquor" shall have the
10meaning prescribed in the Liquor Control Act of 1934.
11    Beginning on October 1, 2003, every distributor, importing
12distributor, and manufacturer of alcoholic liquor as defined
13in the Liquor Control Act of 1934, shall file a statement with
14the Department of Revenue, no later than the 10th day of the
15month for the preceding month during which transactions
16occurred, by electronic means, showing the total amount of
17gross receipts from the sale of alcoholic liquor sold or
18distributed during the preceding month to purchasers;
19identifying the purchaser to whom it was sold or distributed;
20the purchaser's tax registration number; and such other
21information reasonably required by the Department. A
22distributor, importing distributor, or manufacturer of
23alcoholic liquor must personally deliver, mail, or provide by
24electronic means to each retailer listed on the monthly
25statement a report containing a cumulative total of that
26distributor's, importing distributor's, or manufacturer's

 

 

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1total sales of alcoholic liquor to that retailer no later than
2the 10th day of the month for the preceding month during which
3the transaction occurred. The distributor, importing
4distributor, or manufacturer shall notify the retailer as to
5the method by which the distributor, importing distributor, or
6manufacturer will provide the sales information. If the
7retailer is unable to receive the sales information by
8electronic means, the distributor, importing distributor, or
9manufacturer shall furnish the sales information by personal
10delivery or by mail. For purposes of this paragraph, the term
11"electronic means" includes, but is not limited to, the use of
12a secure Internet website, e-mail, or facsimile.
13    (d) If a total amount of less than $1 is payable,
14refundable or creditable, such amount shall be disregarded if
15it is less than 50 cents and shall be increased to $1 if it is
1650 cents or more.
17    (e) Notwithstanding any other provision of this Act to the
18contrary, retailers subject to tax on cannabis shall file all
19cannabis tax returns and shall make all cannabis tax payments
20by electronic means in the manner and form required by the
21Department.
22    (f) Beginning October 1, 1993, a taxpayer who has an
23average monthly tax liability of $150,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1994, a taxpayer who has
26an average monthly tax liability of $100,000 or more shall

 

 

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1make all payments required by rules of the Department by
2electronic funds transfer. Beginning October 1, 1995, a
3taxpayer who has an average monthly tax liability of $50,000
4or more shall make all payments required by rules of the
5Department by electronic funds transfer. Beginning October 1,
62000, a taxpayer who has an annual tax liability of $200,000 or
7more shall make all payments required by rules of the
8Department by electronic funds transfer. The term "annual tax
9liability" shall be the sum of the taxpayer's liabilities
10under this Act, and under all other State and local occupation
11and use tax laws administered by the Department, for the
12immediately preceding calendar year. The term "average monthly
13tax liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year divided by 12. Beginning
17on October 1, 2002, a taxpayer who has a tax liability in the
18amount set forth in subsection (b) of Section 2505-210 of the
19Department of Revenue Law shall make all payments required by
20rules of the Department by electronic funds transfer.
21    Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make
23payments by electronic funds transfer. All taxpayers required
24to make payments by electronic funds transfer shall make those
25payments for a minimum of one year beginning on October 1.
26    Any taxpayer not required to make payments by electronic

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1provided for in this Section being allowed. When the user pays
2the tax directly to the Department, he shall pay the tax in the
3same amount and in the same form in which it would be remitted
4if the tax had been remitted to the Department by the retailer.
5    Refunds made by the seller during the preceding return
6period to purchasers, on account of tangible personal property
7returned to the seller, shall be allowed as a deduction under
8subdivision 5 of his monthly or quarterly return, as the case
9may be, in case the seller had theretofore included the
10receipts from the sale of such tangible personal property in a
11return filed by him and had paid the tax imposed by this Act
12with respect to such receipts.
13    Where the seller is a corporation, the return filed on
14behalf of such corporation shall be signed by the president,
15vice-president, secretary or treasurer or by the properly
16accredited agent of such corporation.
17    Where the seller is a limited liability company, the
18return filed on behalf of the limited liability company shall
19be signed by a manager, member, or properly accredited agent
20of the limited liability company.
21    (i) Except as provided in this Section, the retailer
22filing the return under this Section shall, at the time of
23filing such return, pay to the Department the amount of tax
24imposed by this Act less a discount of 2.1% prior to January 1,
251990 and 1.75% on and after January 1, 1990, or $5 per calendar
26year, whichever is greater, which is allowed to reimburse the

 

 

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

 

 

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

 

 

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1calendar month of the preceding year. If the month during
2which such tax liability is incurred begins on or after
3January 1, 1987 and prior to January 1, 1988, each payment
4shall be in an amount equal to 22.5% of the taxpayer's actual
5liability for the month or 26.25% of the taxpayer's liability
6for the same calendar month of the preceding year. If the month
7during which such tax liability is incurred begins on or after
8January 1, 1988, and prior to January 1, 1989, or begins on or
9after January 1, 1996, each payment shall be in an amount equal
10to 22.5% of the taxpayer's actual liability for the month or
1125% of the taxpayer's liability for the same calendar month of
12the preceding year. If the month during which such tax
13liability is incurred begins on or after January 1, 1989, and
14prior to January 1, 1996, each payment shall be in an amount
15equal to 22.5% of the taxpayer's actual liability for the
16month or 25% of the taxpayer's liability for the same calendar
17month of the preceding year or 100% of the taxpayer's actual
18liability for the quarter monthly reporting period. The amount
19of such quarter monthly payments shall be credited against the
20final tax liability of the taxpayer's return for that month.
21Before October 1, 2000, once applicable, the requirement of
22the making of quarter monthly payments to the Department by
23taxpayers having an average monthly tax liability of $10,000
24or more as determined in the manner provided above shall
25continue until such taxpayer's average monthly liability to
26the Department during the preceding 4 complete calendar

 

 

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

 

 

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1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status.
3The Department shall change such taxpayer's reporting status
4unless it finds that such change is seasonal in nature and not
5likely to be long term. If any such quarter monthly payment is
6not paid at the time or in the amount required by this Section,
7then the taxpayer shall be liable for penalties and interest
8on the difference between the minimum amount due as a payment
9and the amount of such quarter monthly payment actually and
10timely paid, except insofar as the taxpayer has previously
11made payments for that month to the Department in excess of the
12minimum payments previously due as provided in this Section.
13The Department shall make reasonable rules and regulations to
14govern the quarter monthly payment amount and quarter monthly
15payment dates for taxpayers who file on other than a calendar
16monthly basis.
17    The provisions of this paragraph apply before October 1,
182001. Without regard to whether a taxpayer is required to make
19quarter monthly payments as specified above, any taxpayer who
20is required by Section 2d of this Act to collect and remit
21prepaid taxes and has collected prepaid taxes which average in
22excess of $25,000 per month during the preceding 2 complete
23calendar quarters, shall file a return with the Department as
24required by Section 2f and shall make payments to the
25Department on or before the 7th, 15th, 22nd and last day of the
26month during which such liability is incurred. If the month

 

 

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1during which such tax liability is incurred began prior to
2September 1, 1985 (the effective date of Public Act 84-221),
3each payment shall be in an amount not less than 22.5% of the
4taxpayer's actual liability under Section 2d. If the month
5during which such tax liability is incurred begins on or after
6January 1, 1986, each payment shall be in an amount equal to
722.5% of the taxpayer's actual liability for the month or
827.5% of the taxpayer's liability for the same calendar month
9of the preceding calendar year. If the month during which such
10tax liability is incurred begins on or after January 1, 1987,
11each payment shall be in an amount equal to 22.5% of the
12taxpayer's actual liability for the month or 26.25% of the
13taxpayer's liability for the same calendar month of the
14preceding year. The amount of such quarter monthly payments
15shall be credited against the final tax liability of the
16taxpayer's return for that month filed under this Section or
17Section 2f, as the case may be. Once applicable, the
18requirement of the making of quarter monthly payments to the
19Department pursuant to this paragraph shall continue until
20such taxpayer's average monthly prepaid tax collections during
21the preceding 2 complete calendar quarters is $25,000 or less.
22If any such quarter monthly payment is not paid at the time or
23in the amount required, the taxpayer shall be liable for
24penalties and interest on such difference, except insofar as
25the taxpayer has previously made payments for that month in
26excess of the minimum payments previously due.

 

 

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

 

 

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1at the time or in the amount required, the taxpayer shall be
2liable for penalties and interest on such difference, except
3insofar as the taxpayer has previously made payments for that
4month in excess of the minimum payments previously due.
5    (k) Notwithstanding any other provision of law, if the
6taxpayer is engaged in business in the industry identified
7under Subsector 722 of the North American Industry
8Classification System (NAICS) entitled "Food Services and
9Drinking Places" (i.e., businesses with a NAICS Code of 722),
10then, beginning on February 1, 2021 and continuing through
11December 31, 2021, the obligation to make payments on or
12before the 7th, 15th, 22nd and last day of the month as
13provided in subsection (j) shall be suspended, and the
14taxpayer may choose instead to make payments on or before the
1520th day of each calendar month as provided in subsection (a).
16    (l) If any payment provided for in this Section exceeds
17the taxpayer's liabilities under this Act, the Use Tax Act,
18the Service Occupation Tax Act and the Service Use Tax Act, as
19shown on an original monthly return, the Department shall, if
20requested by the taxpayer, issue to the taxpayer a credit
21memorandum no later than 30 days after the date of payment. The
22credit evidenced by such credit memorandum may be assigned by
23the taxpayer to a similar taxpayer under this Act, the Use Tax
24Act, the Service Occupation Tax Act or the Service Use Tax Act,
25in accordance with reasonable rules and regulations to be
26prescribed by the Department. If no such request is made, the

 

 

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1taxpayer may credit such excess payment against tax liability
2subsequently to be remitted to the Department under this Act,
3the Use Tax Act, the Service Occupation Tax Act or the Service
4Use Tax Act, in accordance with reasonable rules and
5regulations prescribed by the Department. If the Department
6subsequently determined that all or any part of the credit
7taken was not actually due to the taxpayer, the taxpayer's
82.1% and 1.75% vendor's discount shall be reduced by 2.1% or
91.75% of the difference between the credit taken and that
10actually due, and that taxpayer shall be liable for penalties
11and interest on such difference.
12    If a retailer of motor fuel is entitled to a credit under
13Section 2d of this Act which exceeds the taxpayer's liability
14to the Department under this Act for the month which the
15taxpayer is filing a return, the Department shall issue the
16taxpayer a credit memorandum for the excess.
17    (m) Beginning January 1, 1990, each month the Department
18shall pay into the Local Government Tax Fund, a special fund in
19the State treasury which is hereby created, the net revenue
20realized for the preceding month from the 1% tax imposed under
21this Act.
22    Beginning January 1, 1990, each month the Department shall
23pay into the County and Mass Transit District Fund, a special
24fund in the State treasury which is hereby created, 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate other than aviation fuel sold on or after

 

 

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1December 1, 2019. This exception for aviation fuel only
2applies for so long as the revenue use requirements of 49
3U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4    Beginning August 1, 2000, each month the Department shall
5pay into the County and Mass Transit District Fund 20% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol. Beginning
8September 1, 2010, each month the Department shall pay into
9the County and Mass Transit District Fund 20% of the net
10revenue realized for the preceding month from the 1.25% rate
11on the selling price of sales tax holiday items.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate
15on the selling price of tangible personal property other than
16aviation fuel sold on or after December 1, 2019. This
17exception for aviation fuel only applies for so long as the
18revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1947133 are binding on the State.
20    For aviation fuel sold on or after December 1, 2019, each
21month the Department shall pay into the State Aviation Program
22Fund 20% of the net revenue realized for the preceding month
23from the 6.25% general rate on the selling price of aviation
24fuel, less an amount estimated by the Department to be
25required for refunds of the 20% portion of the tax on aviation
26fuel under this Act, which amount shall be deposited into the

 

 

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1Aviation Fuel Sales Tax Refund Fund. The Department shall only
2pay moneys into the State Aviation Program Fund and the
3Aviation Fuel Sales Tax Refund Fund under this Act for so long
4as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5U.S.C. 47133 are binding on the State.
6    Beginning August 1, 2000, each month the Department shall
7pay into the Local Government Tax Fund 80% of the net revenue
8realized for the preceding month from the 1.25% rate on the
9selling price of motor fuel and gasohol. Beginning September
101, 2010, each month the Department shall pay into the Local
11Government Tax Fund 80% of the net revenue realized for the
12preceding month from the 1.25% rate on the selling price of
13sales tax holiday items.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2011, each month the Department shall
22pay into the Clean Air Act Permit Fund 80% of the net revenue
23realized for the preceding month from the 6.25% general rate
24on the selling price of sorbents used in Illinois in the
25process of sorbent injection as used to comply with the
26Environmental Protection Act or the federal Clean Air Act, but

 

 

SB0104 Engrossed- 73 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 74 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 75 -LRB102 15482 HLH 20845 b

1and means the Certified Annual Debt Service Requirement (as
2defined in Section 13 of the Build Illinois Bond Act) or the
3Tax Act Amount, whichever is greater, for fiscal year 1994 and
4each fiscal year thereafter; and further provided, that if on
5the last business day of any month the sum of (1) the Tax Act
6Amount required to be deposited into the Build Illinois Bond
7Account in the Build Illinois Fund during such month and (2)
8the amount transferred to the Build Illinois Fund from the
9State and Local Sales Tax Reform Fund shall have been less than
101/12 of the Annual Specified Amount, an amount equal to the
11difference shall be immediately paid into the Build Illinois
12Fund from other moneys received by the Department pursuant to
13the Tax Acts; and, further provided, that in no event shall the
14payments required under the preceding proviso result in
15aggregate payments into the Build Illinois Fund pursuant to
16this clause (b) for any fiscal year in excess of the greater of
17(i) the Tax Act Amount or (ii) the Annual Specified Amount for
18such fiscal year. The amounts payable into the Build Illinois
19Fund under clause (b) of the first sentence in this paragraph
20shall be payable only until such time as the aggregate amount
21on deposit under each trust indenture securing Bonds issued
22and outstanding pursuant to the Build Illinois Bond Act is
23sufficient, taking into account any future investment income,
24to fully provide, in accordance with such indenture, for the
25defeasance of or the payment of the principal of, premium, if
26any, and interest on the Bonds secured by such indenture and on

 

 

SB0104 Engrossed- 76 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 77 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 78 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 79 -LRB102 15482 HLH 20845 b

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

 

 

SB0104 Engrossed- 80 -LRB102 15482 HLH 20845 b

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, for aviation fuel sold on or after December 1, 2019,
4the Department shall each month deposit into the Aviation Fuel
5Sales Tax Refund Fund an amount estimated by the Department to
6be required for refunds of the 80% portion of the tax on
7aviation fuel under this Act. The Department shall only
8deposit moneys into the Aviation Fuel Sales Tax Refund Fund
9under this paragraph for so long as the revenue use
10requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11binding on the State.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois
17Tax Increment Fund 0.27% of 80% of the net revenue realized for
18the preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a
2525-year period, the Department shall each month pay into the
26Energy Infrastructure Fund 80% of the net revenue realized

 

 

SB0104 Engrossed- 81 -LRB102 15482 HLH 20845 b

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

 

 

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1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the
3Tax Compliance and Administration Fund as provided in this
4Section, beginning on July 1, 2018 the Department shall pay
5each month into the Downstate Public Transportation Fund the
6moneys required to be so paid under Section 2-3 of the
7Downstate Public Transportation Act.
8    Subject to successful execution and delivery of a
9public-private agreement between the public agency and private
10entity and completion of the civic build, beginning on July 1,
112023, of the remainder of the moneys received by the
12Department under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and this Act, the Department shall
14deposit the following specified deposits in the aggregate from
15collections under the Use Tax Act, the Service Use Tax Act, the
16Service Occupation Tax Act, and the Retailers' Occupation Tax
17Act, as required under Section 8.25g of the State Finance Act
18for distribution consistent with the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20The moneys received by the Department pursuant to this Act and
21required to be deposited into the Civic and Transit
22Infrastructure Fund are subject to the pledge, claim and
23charge set forth in Section 25-55 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25As used in this paragraph, "civic build", "private entity",
26"public-private agreement", and "public agency" have the

 

 

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

 

 

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1Illinois Fund, the McCormick Place Expansion Project Fund, the
2Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3and the Tax Compliance and Administration Fund as provided in
4this Section, the Department shall pay each month into the
5Road Fund the amount estimated to represent 16% of the net
6revenue realized from the taxes imposed on motor fuel and
7gasohol. Beginning July 1, 2022 and until July 1, 2023,
8subject to the payment of amounts into the County and Mass
9Transit District Fund, the Local Government Tax Fund, the
10Build Illinois Fund, the McCormick Place Expansion Project
11Fund, the Illinois Tax Increment Fund, the Energy
12Infrastructure Fund, and the Tax Compliance and Administration
13Fund as provided in this Section, the Department shall pay
14each month into the Road Fund the amount estimated to
15represent 32% of the net revenue realized from the taxes
16imposed on motor fuel and gasohol. Beginning July 1, 2023 and
17until July 1, 2024, subject to the payment of amounts into the
18County and Mass Transit District Fund, the Local Government
19Tax Fund, the Build Illinois Fund, the McCormick Place
20Expansion Project Fund, the Illinois Tax Increment Fund, the
21Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 48% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning July 1,
262024 and until July 1, 2025, subject to the payment of amounts

 

 

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1into the County and Mass Transit District Fund, the Local
2Government Tax Fund, the Build Illinois Fund, the McCormick
3Place Expansion Project Fund, the Illinois Tax Increment Fund,
4the Energy Infrastructure Fund, and the Tax Compliance and
5Administration Fund as provided in this Section, the
6Department shall pay each month into the Road Fund the amount
7estimated to represent 64% of the net revenue realized from
8the taxes imposed on motor fuel and gasohol. Beginning on July
91, 2025, subject to the payment of amounts into the County and
10Mass Transit District Fund, the Local Government Tax Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay
15each month into the Road Fund the amount estimated to
16represent 80% of the net revenue realized from the taxes
17imposed on motor fuel and gasohol. As used in this paragraph
18"motor fuel" has the meaning given to that term in Section 1.1
19of the Motor Fuel Tax Act, and "gasohol" has the meaning given
20to that term in Section 3-40 of the Use Tax Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% thereof shall be paid into the State
23Treasury and 25% shall be reserved in a special account and
24used only for the transfer to the Common School Fund as part of
25the monthly transfer from the General Revenue Fund in
26accordance with Section 8a of the State Finance Act.

 

 

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

 

 

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

 

 

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1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to
13such sales, if the retailers who are affected do not make
14written objection to the Department to this arrangement.
15    Any person who promotes, organizes, provides retail
16selling space for concessionaires or other types of sellers at
17the Illinois State Fair, DuQuoin State Fair, county fairs,
18local fairs, art shows, flea markets and similar exhibitions
19or events, including any transient merchant as defined by
20Section 2 of the Transient Merchant Act of 1987, is required to
21file a report with the Department providing the name of the
22merchant's business, the name of the person or persons engaged
23in merchant's business, the permanent address and Illinois
24Retailers Occupation Tax Registration Number of the merchant,
25the dates and location of the event and other reasonable
26information that the Department may require. The report must

 

 

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

 

 

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1100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
215, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
325-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
46-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
5
Article 99.

 
6    Section 99-99. Effective date. This Act takes effect upon
7becoming law.

 

 

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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 Engrossed- 92 -LRB102 15482 HLH 20845 b

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