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90_HB0018ccr001
LRB9000201MWgcccr1
1 90TH GENERAL ASSEMBLY
2 CONFERENCE COMMITTEE REPORT
3 ON HOUSE BILL 18
4 -------------------------------------------------------------
5 -------------------------------------------------------------
6 To the President of the Senate and the Speaker of the
7 House of Representatives:
8 We, the conference committee appointed to consider the
9 differences between the houses in relation to Senate
10 Amendment No. 1 to House Bill 18, recommend the following:
11 (1) that the Senate recede from Senate amendment No. 1;
12 and
13 (2) that House Bill 18 be amended as follows:
14 by replacing the title with the following:
15 "AN ACT concerning the Metropolitan Pier and Exposition
16 Authority."; and
17 by replacing everything after the enacting clause with the
18 following:
19 "Section 3. The Illinois Public Labor Relations Act is
20 amended by changing Sections 4 and 9 as follows:
21 (5 ILCS 315/4) (from Ch. 48, par. 1604)
22 Sec. 4. Management Rights. Employers shall not be
23 required to bargain over matters of inherent managerial
24 policy, which shall include such areas of discretion or
25 policy as the functions of the employer, standards of
26 services, its overall budget, the organizational structure
27 and selection of new employees, examination techniques and
28 direction of employees. Employers, however, shall be
29 required to bargain collectively with regard to policy
30 matters directly affecting wages, hours and terms and
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1 conditions of employment as well as the impact thereon upon
2 request by employee representatives.
3 To preserve the rights of employers and exclusive
4 representatives which have established collective bargaining
5 relationships or negotiated collective bargaining agreements
6 prior to the effective date of this Act, employers shall be
7 required to bargain collectively with regard to any matter
8 concerning wages, hours or conditions of employment about
9 which they have bargained for and agreed to in a collective
10 bargaining agreement prior to the effective date of this Act.
11 In the case of the Metropolitan Pier and Exposition
12 Authority, the Authority shall not be required to bargain
13 over matters of inherent managerial policy, which shall
14 include such areas of discretion or policy as: (i) the
15 functions of the employer; (ii) standards of service; (iii)
16 its overall budget; (iv) the organizational structure and
17 selection of new employees; and (v) examination techniques
18 and direction of employees.
19 (Source: P.A. 83-1012.)
20 (5 ILCS 315/9) (from Ch. 48, par. 1609)
21 Sec. 9. Elections; recognition.
22 (a) Whenever in accordance with such regulations as may
23 be prescribed by the Board a petition has been filed:
24 (1) by a public employee or group of public
25 employees or any labor organization acting in their
26 behalf demonstrating that 30% of the public employees in
27 an appropriate unit (A) wish to be represented for the
28 purposes of collective bargaining by a labor
29 organization as exclusive representative, or (B)
30 asserting that the labor organization which has been
31 certified or is currently recognized by the public
32 employer as bargaining representative is no longer the
33 representative of the majority of public employees in the
34 unit; or
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1 (2) by a public employer alleging that one or more
2 labor organizations have presented to it a claim that
3 they be recognized as the representative of a majority of
4 the public employees in an appropriate unit, the Board
5 shall investigate such petition, and if it has reasonable
6 cause to believe that a question of representation
7 exists, shall provide for an appropriate hearing upon due
8 notice. Such hearing shall be held at the offices of the
9 Board or such other location as the Board deems
10 appropriate. If it finds upon the record of the hearing
11 that a question of representation exists, it shall direct
12 an election in accordance with subsection (d) of this
13 Section, which election shall be held not later than 120
14 days after the date the petition was filed regardless of
15 whether that petition was filed before or after the
16 effective date of this amendatory Act of 1987; provided,
17 however, the Board may extend the time for holding an
18 election by an additional 60 days if, upon motion by a
19 person who has filed a petition under this Section or is
20 the subject of a petition filed under this Section and is
21 a party to such hearing, or upon the Board's own motion,
22 the Board finds that good cause has been shown for
23 extending the election date; provided further, that
24 nothing in this Section shall prohibit the Board, in its
25 discretion, from extending the time for holding an
26 election for so long as may be necessary under the
27 circumstances, where the purpose for such extension is to
28 permit resolution by the Board of an unfair labor
29 practice charge filed by one of the parties to a
30 representational proceeding against the other based upon
31 conduct which may either affect the existence of a
32 question concerning representation or have a tendency to
33 interfere with a fair and free election, where the party
34 filing the charge has not filed a request to proceed with
35 the election; and provided further that prior to the
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1 expiration of the total time allotted for holding an
2 election, a person who has filed a petition under this
3 Section or is the subject of a petition filed under this
4 Section and is a party to such hearing or the Board, may
5 move for and obtain the entry of an order in the circuit
6 court of the county in which the majority of the public
7 employees sought to be represented by such person reside,
8 such order extending the date upon which the election
9 shall be held. Such order shall be issued by the circuit
10 court only upon a judicial finding that there has been a
11 sufficient showing that there is good cause to extend the
12 election date beyond such period and shall require the
13 Board to hold the election as soon as is feasible given
14 the totality of the circumstances. Such 120 day period
15 may be extended one or more times by the agreement of all
16 parties to the hearing to a date certain without the
17 necessity of obtaining a court order. Nothing in this
18 Section prohibits the waiving of hearings by stipulation
19 for the purpose of a consent election in conformity with
20 the rules and regulations of the Board or an election in
21 a unit agreed upon by the parties. Other interested
22 employee organizations may intervene in the proceedings
23 in the manner and within the time period specified by
24 rules and regulations of the Board. Interested parties
25 who are necessary to the proceedings may also intervene
26 in the proceedings in the manner and within the time
27 period specified by the rules and regulations of the
28 Board.
29 (b) The Board shall decide in each case, in order to
30 assure public employees the fullest freedom in exercising the
31 rights guaranteed by this Act, a unit appropriate for the
32 purpose of collective bargaining, based upon but not limited
33 to such factors as: historical pattern of recognition;
34 community of interest including employee skills and
35 functions; degree of functional integration;
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1 interchangeability and contact among employees; fragmentation
2 of employee groups; common supervision, wages, hours and
3 other working conditions of the employees involved; and the
4 desires of the employees. For purposes of this subsection,
5 fragmentation shall not be the sole or predominant factor
6 used by the Board in determining an appropriate bargaining
7 unit. Except with respect to non-State fire fighters and
8 paramedics employed by fire departments and fire protection
9 districts, non-State peace officers and peace officers in the
10 State Department of State Police, a single bargaining unit
11 determined by the Board may not include both supervisors and
12 nonsupervisors, except for bargaining units in existence on
13 the effective date of this Act. With respect to non-State
14 fire fighters and paramedics employed by fire departments and
15 fire protection districts, non-State peace officers and peace
16 officers in the State Department of State Police, a single
17 bargaining unit determined by the Board may not include both
18 supervisors and nonsupervisors, except for bargaining units
19 in existence on the effective date of this amendatory Act of
20 1985. With respect to Metropolitan Pier and Exposition
21 Authority employees, the Board shall not recognize (i) more
22 than a single bargaining unit for employees involved in
23 drayage, rigging, and directly related work duties, and (ii)
24 more than a single bargaining unit for employees involved in
25 carpentry, decorating, and directly related work duties.
26 In cases involving an historical pattern of recognition,
27 and in cases where the employer has recognized the union as
28 the sole and exclusive bargaining agent for a specified
29 existing unit, the Board shall find the employees in the unit
30 then represented by the union pursuant to the recognition to
31 be the appropriate unit.
32 Notwithstanding the above factors, where the majority of
33 public employees of a craft so decide, the Board shall
34 designate such craft as a unit appropriate for the purposes
35 of collective bargaining.
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1 The Board shall not decide that any unit is appropriate
2 if such unit includes both professional and nonprofessional
3 employees, unless a majority of each group votes for
4 inclusion in such unit.
5 (c) Nothing in this Act shall interfere with or negate
6 the current representation rights or patterns and practices
7 of labor organizations which have historically represented
8 public employees for the purpose of collective bargaining,
9 including but not limited to the negotiations of wages, hours
10 and working conditions, discussions of employees' grievances,
11 resolution of jurisdictional disputes, or the establishment
12 and maintenance of prevailing wage rates, unless a majority
13 of employees so represented express a contrary desire
14 pursuant to the procedures set forth in this Act.
15 (d) In instances where the employer does not voluntarily
16 recognize a labor organization as the exclusive bargaining
17 representative for a unit of employees, the Board shall
18 determine the majority representative of the public employees
19 in an appropriate collective bargaining unit by conducting a
20 secret ballot election. Within 7 days after the Board issues
21 its bargaining unit determination and direction of election
22 or the execution of a stipulation for the purpose of a
23 consent election, the public employer shall submit to the
24 labor organization the complete names and addresses of those
25 employees who are determined by the Board to be eligible to
26 participate in the election. When the Board has determined
27 that a labor organization has been fairly and freely chosen
28 by a majority of employees in an appropriate unit, it shall
29 certify such organization as the exclusive representative.
30 If the Board determines that a majority of employees in an
31 appropriate unit has fairly and freely chosen not to be
32 represented by a labor organization, it shall so certify. The
33 Board may also revoke the certification of the public
34 employee organizations as exclusive bargaining
35 representatives which have been found by a secret ballot
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1 election to be no longer the majority representative.
2 (e) The Board shall not conduct an election in any
3 bargaining unit or any subdivision thereof within which a
4 valid election has been held in the preceding 12-month
5 period. The Board shall determine who is eligible to vote in
6 an election and shall establish rules governing the conduct
7 of the election or conduct affecting the results of the
8 election. The Board shall include on a ballot in a
9 representation election a choice of "no representation". A
10 labor organization currently representing the bargaining unit
11 of employees shall be placed on the ballot in any
12 representation election. In any election where none of the
13 choices on the ballot receives a majority, a runoff election
14 shall be conducted between the 2 choices receiving the
15 largest number of valid votes cast in the election. A labor
16 organization which receives a majority of the votes cast in
17 an election shall be certified by the Board as exclusive
18 representative of all public employees in the unit.
19 (f) Nothing in this or any other Act prohibits
20 recognition of a labor organization as the exclusive
21 representative by a public employer by mutual consent of the
22 employer and the labor organization, provided that the labor
23 organization represents a majority of the public employees in
24 an appropriate unit. Any employee organization which is
25 designated or selected by the majority of public employees,
26 in a unit of the public employer having no other recognized
27 or certified representative, as their representative for
28 purposes of collective bargaining may request recognition by
29 the public employer in writing. The public employer shall
30 post such request for a period of at least 20 days following
31 its receipt thereof on bulletin boards or other places used
32 or reserved for employee notices.
33 (g) Within the 20-day period any other interested
34 employee organization may petition the Board in the manner
35 specified by rules and regulations of the Board, provided
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1 that such interested employee organization has been
2 designated by at least 10% of the employees in an appropriate
3 bargaining unit which includes all or some of the employees
4 in the unit recognized by the employer. In such event, the
5 Board shall proceed with the petition in the same manner as
6 provided by paragraph (1) of subsection (a) of this Section.
7 (h) No election shall be directed by the Board in any
8 bargaining unit where there is in force a valid collective
9 bargaining agreement. The Board, however, may process an
10 election petition filed between 90 and 60 days prior to the
11 expiration of the date of an agreement, and may further
12 refine, by rule or decision, the implementation of this
13 provision. No collective bargaining agreement bars an
14 election upon the petition of persons not parties thereto
15 where more than 3 years have elapsed since the effective date
16 of the agreement.
17 (i) An order of the Board dismissing a representation
18 petition, determining and certifying that a labor
19 organization has been fairly and freely chosen by a majority
20 of employees in an appropriate bargaining unit, determining
21 and certifying that a labor organization has not been fairly
22 and freely chosen by a majority of employees in the
23 bargaining unit or certifying a labor organization as the
24 exclusive representative of employees in an appropriate
25 bargaining unit because of a determination by the Board that
26 the labor organization is the historical bargaining
27 representative of employees in the bargaining unit, is a
28 final order. Any person aggrieved by any such order issued
29 on or after the effective date of this amendatory Act of 1987
30 may apply for and obtain judicial review in accordance with
31 provisions of the Administrative Review Law, as now or
32 hereafter amended, except that such review shall be afforded
33 directly in the Appellate Court for the district in which the
34 aggrieved party resides or transacts business. Any direct
35 appeal to the Appellate Court shall be filed within 35 days
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1 from the date that a copy of the decision sought to be
2 reviewed was served upon the party affected by the decision.
3 (Source: P.A. 87-736; 88-1.)
4 Section 5. The State Finance Act is amended by changing
5 Section 8.25f as follows:
6 (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f)
7 Sec. 8.25f. McCormick Place Expansion Project Fund.
8 (a) Deposits. The following amounts shall be deposited
9 into the McCormick Place Expansion Project Fund in the State
10 Treasury: (i) the moneys required to be deposited into the
11 Fund under Section 9 of the Use Tax Act, Section 9 of the
12 Service Occupation Tax Act, Section 9 of the Service Use Tax
13 Act, and Section 3 of the Retailers' Occupation Tax Act and
14 (ii) the moneys required to be deposited into the Fund under
15 Section 13 of the Metropolitan Pier and Exposition Authority
16 Act. Notwithstanding the foregoing, the maximum amount that
17 may be deposited into the McCormick Place Expansion Project
18 Fund from item (i) shall not exceed the following amounts
19 with respect to the following fiscal years:
20 Fiscal Year Total Deposit
21 1993 $0
22 1994 53,000,000
23 1995 58,000,000
24 1996 61,000,000
25 1997 64,000,000
26 1998 68,000,000
27 1999 71,000,000
28 2000 75,000,000
29 2001 80,000,000
30 2002 84,000,000
31 2003 89,000,000
32 2004 93,000,000
33 2005 97,000,000
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1 2006 102,000,000
2 2007 and 106,000,000
3 each fiscal year
4 thereafter that bonds are
5 outstanding under Section
6 13.2 of the Metropolitan Pier
7 and Exposition Authority Act,
8 but not after fiscal year 2029.
9 Provided that all amounts deposited in the Fund and
10 requested in the Authority's certificate have been paid to
11 the Authority, all amounts remaining in the McCormick Place
12 Expansion Project Fund on the last day of any month shall be
13 transferred to the General Revenue Fund.
14 (b) Authority certificate. Beginning with fiscal year
15 1994 and continuing for each fiscal year thereafter, the
16 Chairman of the Metropolitan Pier and Exposition Authority
17 shall annually certify to the State Comptroller and the State
18 Treasurer the amount necessary and required, during the
19 fiscal year with respect to which the certification is made,
20 to pay the debt service requirements (including amounts to be
21 paid with respect to arrangements to provide additional
22 security or liquidity) on all outstanding bonds and notes,
23 including refunding bonds, (collectively referred to as
24 "bonds") in an amount issued by the Authority pursuant to
25 Section 13.2 of the Metropolitan Pier and Exposition
26 Authority Act this amendatory Act of 1991. Provided that the
27 certificate filed by the Chairman shall not certify an amount
28 in excess of 79% of the amount specified above as "Total
29 Deposit" with respect to a fiscal year until the Chairman has
30 filed with the State Comptroller and State Treasurer a notice
31 stating that a final judicial order upholding the tax imposed
32 under subsection (b) of Section 13 of the Metropolitan Pier
33 and Exposition Authority Act has been entered; thereafter the
34 annual amount certified by the Chairman shall not exceed the
35 amount specified above as the "Total Deposit" with respect to
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1 a fiscal year. Until the Chairman has filed the notice with
2 respect to the final judicial order, the proceeds of any tax
3 imposed under subsection (b) of Section 13 shall be held
4 apart from all other funds of the Authority and shall not be
5 expended until entry of the final judicial order. Upon entry
6 of a final judicial order upholding the tax, the proceeds of
7 the tax shall be deposited in the trust fund referred to in
8 subsection (g) of Section 13 of the Metropolitan Pier and
9 Exposition Authority Act and that part of the proceeds
10 collected during fiscal year 1993 shall be treated as amounts
11 deposited under item "second" of that subsection. The
12 certificate may be amended from time to time as necessary.
13 (Source: P.A. 87-733.)
14 Section 10. The Use Tax Act is amended by changing
15 Section 9 as follows:
16 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
17 (Text of Section before amendment by P.A. 90-491)
18 Sec. 9. Except as to motor vehicles, watercraft,
19 aircraft, and trailers that are required to be registered
20 with an agency of this State, each retailer required or
21 authorized to collect the tax imposed by this Act shall pay
22 to the Department the amount of such tax (except as otherwise
23 provided) at the time when he is required to file his return
24 for the period during which such tax was collected, less a
25 discount of 2.1% prior to January 1, 1990, and 1.75% on and
26 after January 1, 1990, or $5 per calendar year, whichever is
27 greater, which is allowed to reimburse the retailer for
28 expenses incurred in collecting the tax, keeping records,
29 preparing and filing returns, remitting the tax and supplying
30 data to the Department on request. In the case of retailers
31 who report and pay the tax on a transaction by transaction
32 basis, as provided in this Section, such discount shall be
33 taken with each such tax remittance instead of when such
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1 retailer files his periodic return. A retailer need not
2 remit that part of any tax collected by him to the extent
3 that he is required to remit and does remit the tax imposed
4 by the Retailers' Occupation Tax Act, with respect to the
5 sale of the same property.
6 Where such tangible personal property is sold under a
7 conditional sales contract, or under any other form of sale
8 wherein the payment of the principal sum, or a part thereof,
9 is extended beyond the close of the period for which the
10 return is filed, the retailer, in collecting the tax (except
11 as to motor vehicles, watercraft, aircraft, and trailers that
12 are required to be registered with an agency of this State),
13 may collect for each tax return period, only the tax
14 applicable to that part of the selling price actually
15 received during such tax return period.
16 Except as provided in this Section, on or before the
17 twentieth day of each calendar month, such retailer shall
18 file a return for the preceding calendar month. Such return
19 shall be filed on forms prescribed by the Department and
20 shall furnish such information as the Department may
21 reasonably require.
22 The Department may require returns to be filed on a
23 quarterly basis. If so required, a return for each calendar
24 quarter shall be filed on or before the twentieth day of the
25 calendar month following the end of such calendar quarter.
26 The taxpayer shall also file a return with the Department for
27 each of the first two months of each calendar quarter, on or
28 before the twentieth day of the following calendar month,
29 stating:
30 1. The name of the seller;
31 2. The address of the principal place of business
32 from which he engages in the business of selling tangible
33 personal property at retail in this State;
34 3. The total amount of taxable receipts received by
35 him during the preceding calendar month from sales of
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1 tangible personal property by him during such preceding
2 calendar month, including receipts from charge and time
3 sales, but less all deductions allowed by law;
4 4. The amount of credit provided in Section 2d of
5 this Act;
6 5. The amount of tax due;
7 5-5. The signature of the taxpayer; and
8 6. Such other reasonable information as the
9 Department may require.
10 If a taxpayer fails to sign a return within 30 days after
11 the proper notice and demand for signature by the Department,
12 the return shall be considered valid and any amount shown to
13 be due on the return shall be deemed assessed.
14 Beginning October 1, 1993, a taxpayer who has an average
15 monthly tax liability of $150,000 or more shall make all
16 payments required by rules of the Department by electronic
17 funds transfer. Beginning October 1, 1994, a taxpayer who has
18 an average monthly tax liability of $100,000 or more shall
19 make all payments required by rules of the Department by
20 electronic funds transfer. Beginning October 1, 1995, a
21 taxpayer who has an average monthly tax liability of $50,000
22 or more shall make all payments required by rules of the
23 Department by electronic funds transfer. The term "average
24 monthly tax liability" means the sum of the taxpayer's
25 liabilities under this Act, and under all other State and
26 local occupation and use tax laws administered by the
27 Department, for the immediately preceding calendar year
28 divided by 12.
29 Before August 1 of each year beginning in 1993, the
30 Department shall notify all taxpayers required to make
31 payments by electronic funds transfer. All taxpayers required
32 to make payments by electronic funds transfer shall make
33 those payments for a minimum of one year beginning on October
34 1.
35 Any taxpayer not required to make payments by electronic
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1 funds transfer may make payments by electronic funds transfer
2 with the permission of the Department.
3 All taxpayers required to make payment by electronic
4 funds transfer and any taxpayers authorized to voluntarily
5 make payments by electronic funds transfer shall make those
6 payments in the manner authorized by the Department.
7 The Department shall adopt such rules as are necessary to
8 effectuate a program of electronic funds transfer and the
9 requirements of this Section.
10 If the taxpayer's average monthly tax liability to the
11 Department under this Act, the Retailers' Occupation Tax Act,
12 the Service Occupation Tax Act, the Service Use Tax Act was
13 $10,000 or more during the preceding 4 complete calendar
14 quarters, he shall file a return with the Department each
15 month by the 20th day of the month next following the month
16 during which such tax liability is incurred and shall make
17 payments to the Department on or before the 7th, 15th, 22nd
18 and last day of the month during which such liability is
19 incurred. If the month during which such tax liability is
20 incurred began prior to January 1, 1985, each payment shall
21 be in an amount equal to 1/4 of the taxpayer's actual
22 liability for the month or an amount set by the Department
23 not to exceed 1/4 of the average monthly liability of the
24 taxpayer to the Department for the preceding 4 complete
25 calendar quarters (excluding the month of highest liability
26 and the month of lowest liability in such 4 quarter period).
27 If the month during which such tax liability is incurred
28 begins on or after January 1, 1985, and prior to January 1,
29 1987, each payment shall be in an amount equal to 22.5% of
30 the taxpayer's actual liability for the month or 27.5% of the
31 taxpayer's liability for the same calendar month of the
32 preceding year. If the month during which such tax liability
33 is incurred begins on or after January 1, 1987, and prior to
34 January 1, 1988, each payment shall be in an amount equal to
35 22.5% of the taxpayer's actual liability for the month or
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1 26.25% of the taxpayer's liability for the same calendar
2 month of the preceding year. If the month during which such
3 tax liability is incurred begins on or after January 1, 1988,
4 and prior to January 1, 1989, or begins on or after January
5 1, 1996, each payment shall be in an amount equal to 22.5% of
6 the taxpayer's actual liability for the month or 25% of the
7 taxpayer's liability for the same calendar month of the
8 preceding year. If the month during which such tax liability
9 is incurred begins on or after January 1, 1989, and prior to
10 January 1, 1996, each payment shall be in an amount equal to
11 22.5% of the taxpayer's actual liability for the month or 25%
12 of the taxpayer's liability for the same calendar month of
13 the preceding year or 100% of the taxpayer's actual liability
14 for the quarter monthly reporting period. The amount of such
15 quarter monthly payments shall be credited against the final
16 tax liability of the taxpayer's return for that month. Once
17 applicable, the requirement of the making of quarter monthly
18 payments to the Department shall continue until such
19 taxpayer's average monthly liability to the Department during
20 the preceding 4 complete calendar quarters (excluding the
21 month of highest liability and the month of lowest liability)
22 is less than $9,000, or until such taxpayer's average monthly
23 liability to the Department as computed for each calendar
24 quarter of the 4 preceding complete calendar quarter period
25 is less than $10,000. However, if a taxpayer can show the
26 Department that a substantial change in the taxpayer's
27 business has occurred which causes the taxpayer to anticipate
28 that his average monthly tax liability for the reasonably
29 foreseeable future will fall below $10,000, then such
30 taxpayer may petition the Department for change in such
31 taxpayer's reporting status. The Department shall change
32 such taxpayer's reporting status unless it finds that such
33 change is seasonal in nature and not likely to be long term.
34 If any such quarter monthly payment is not paid at the time
35 or in the amount required by this Section, then the
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1 taxpayer's 2.1% or 1.75% vendors' discount shall be reduced
2 by 2.1% or 1.75%, as the case may be, of the difference
3 between the minimum amount due and the amount of such quarter
4 monthly payment actually and timely paid and the taxpayer
5 shall be liable for penalties and interest on such
6 difference, except insofar as the taxpayer has previously
7 made payments for that month to the Department in excess of
8 the minimum payments previously due as provided in this
9 Section. The Department shall make reasonable rules and
10 regulations to govern the quarter monthly payment amount and
11 quarter monthly payment dates for taxpayers who file on other
12 than a calendar monthly basis.
13 If any such payment provided for in this Section exceeds
14 the taxpayer's liabilities under this Act, the Retailers'
15 Occupation Tax Act, the Service Occupation Tax Act and the
16 Service Use Tax Act, as shown by an original monthly return,
17 the Department shall issue to the taxpayer a credit
18 memorandum no later than 30 days after the date of payment,
19 which memorandum may be submitted by the taxpayer to the
20 Department in payment of tax liability subsequently to be
21 remitted by the taxpayer to the Department or be assigned by
22 the taxpayer to a similar taxpayer under this Act, the
23 Retailers' Occupation Tax Act, the Service Occupation Tax Act
24 or the Service Use Tax Act, in accordance with reasonable
25 rules and regulations to be prescribed by the Department,
26 except that if such excess payment is shown on an original
27 monthly return and is made after December 31, 1986, no credit
28 memorandum shall be issued, unless requested by the taxpayer.
29 If no such request is made, the taxpayer may credit such
30 excess payment against tax liability subsequently to be
31 remitted by the taxpayer to the Department under this Act,
32 the Retailers' Occupation Tax Act, the Service Occupation Tax
33 Act or the Service Use Tax Act, in accordance with reasonable
34 rules and regulations prescribed by the Department. If the
35 Department subsequently determines that all or any part of
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1 the credit taken was not actually due to the taxpayer, the
2 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
3 by 2.1% or 1.75% of the difference between the credit taken
4 and that actually due, and the taxpayer shall be liable for
5 penalties and interest on such difference.
6 If the retailer is otherwise required to file a monthly
7 return and if the retailer's average monthly tax liability to
8 the Department does not exceed $200, the Department may
9 authorize his returns to be filed on a quarter annual basis,
10 with the return for January, February, and March of a given
11 year being due by April 20 of such year; with the return for
12 April, May and June of a given year being due by July 20 of
13 such year; with the return for July, August and September of
14 a given year being due by October 20 of such year, and with
15 the return for October, November and December of a given year
16 being due by January 20 of the following year.
17 If the retailer is otherwise required to file a monthly
18 or quarterly return and if the retailer's average monthly tax
19 liability to the Department does not exceed $50, the
20 Department may authorize his returns to be filed on an annual
21 basis, with the return for a given year being due by January
22 20 of the following year.
23 Such quarter annual and annual returns, as to form and
24 substance, shall be subject to the same requirements as
25 monthly returns.
26 Notwithstanding any other provision in this Act
27 concerning the time within which a retailer may file his
28 return, in the case of any retailer who ceases to engage in a
29 kind of business which makes him responsible for filing
30 returns under this Act, such retailer shall file a final
31 return under this Act with the Department not more than one
32 month after discontinuing such business.
33 In addition, with respect to motor vehicles, watercraft,
34 aircraft, and trailers that are required to be registered
35 with an agency of this State, every retailer selling this
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1 kind of tangible personal property shall file, with the
2 Department, upon a form to be prescribed and supplied by the
3 Department, a separate return for each such item of tangible
4 personal property which the retailer sells, except that
5 where, in the same transaction, a retailer of aircraft,
6 watercraft, motor vehicles or trailers transfers more than
7 one aircraft, watercraft, motor vehicle or trailer to another
8 aircraft, watercraft, motor vehicle or trailer retailer for
9 the purpose of resale, that seller for resale may report the
10 transfer of all the aircraft, watercraft, motor vehicles or
11 trailers involved in that transaction to the Department on
12 the same uniform invoice-transaction reporting return form.
13 For purposes of this Section, "watercraft" means a Class 2,
14 Class 3, or Class 4 watercraft as defined in Section 3-2 of
15 the Boat Registration and Safety Act, a personal watercraft,
16 or any boat equipped with an inboard motor.
17 The transaction reporting return in the case of motor
18 vehicles or trailers that are required to be registered with
19 an agency of this State, shall be the same document as the
20 Uniform Invoice referred to in Section 5-402 of the Illinois
21 Vehicle Code and must show the name and address of the
22 seller; the name and address of the purchaser; the amount of
23 the selling price including the amount allowed by the
24 retailer for traded-in property, if any; the amount allowed
25 by the retailer for the traded-in tangible personal property,
26 if any, to the extent to which Section 2 of this Act allows
27 an exemption for the value of traded-in property; the balance
28 payable after deducting such trade-in allowance from the
29 total selling price; the amount of tax due from the retailer
30 with respect to such transaction; the amount of tax collected
31 from the purchaser by the retailer on such transaction (or
32 satisfactory evidence that such tax is not due in that
33 particular instance, if that is claimed to be the fact); the
34 place and date of the sale; a sufficient identification of
35 the property sold; such other information as is required in
-19- LRB9000201MWgcccr1
1 Section 5-402 of the Illinois Vehicle Code, and such other
2 information as the Department may reasonably require.
3 The transaction reporting return in the case of
4 watercraft and aircraft must show the name and address of the
5 seller; the name and address of the purchaser; the amount of
6 the selling price including the amount allowed by the
7 retailer for traded-in property, if any; the amount allowed
8 by the retailer for the traded-in tangible personal property,
9 if any, to the extent to which Section 2 of this Act allows
10 an exemption for the value of traded-in property; the balance
11 payable after deducting such trade-in allowance from the
12 total selling price; the amount of tax due from the retailer
13 with respect to such transaction; the amount of tax collected
14 from the purchaser by the retailer on such transaction (or
15 satisfactory evidence that such tax is not due in that
16 particular instance, if that is claimed to be the fact); the
17 place and date of the sale, a sufficient identification of
18 the property sold, and such other information as the
19 Department may reasonably require.
20 Such transaction reporting return shall be filed not
21 later than 20 days after the date of delivery of the item
22 that is being sold, but may be filed by the retailer at any
23 time sooner than that if he chooses to do so. The
24 transaction reporting return and tax remittance or proof of
25 exemption from the tax that is imposed by this Act may be
26 transmitted to the Department by way of the State agency with
27 which, or State officer with whom, the tangible personal
28 property must be titled or registered (if titling or
29 registration is required) if the Department and such agency
30 or State officer determine that this procedure will expedite
31 the processing of applications for title or registration.
32 With each such transaction reporting return, the retailer
33 shall remit the proper amount of tax due (or shall submit
34 satisfactory evidence that the sale is not taxable if that is
35 the case), to the Department or its agents, whereupon the
-20- LRB9000201MWgcccr1
1 Department shall issue, in the purchaser's name, a tax
2 receipt (or a certificate of exemption if the Department is
3 satisfied that the particular sale is tax exempt) which such
4 purchaser may submit to the agency with which, or State
5 officer with whom, he must title or register the tangible
6 personal property that is involved (if titling or
7 registration is required) in support of such purchaser's
8 application for an Illinois certificate or other evidence of
9 title or registration to such tangible personal property.
10 No retailer's failure or refusal to remit tax under this
11 Act precludes a user, who has paid the proper tax to the
12 retailer, from obtaining his certificate of title or other
13 evidence of title or registration (if titling or registration
14 is required) upon satisfying the Department that such user
15 has paid the proper tax (if tax is due) to the retailer. The
16 Department shall adopt appropriate rules to carry out the
17 mandate of this paragraph.
18 If the user who would otherwise pay tax to the retailer
19 wants the transaction reporting return filed and the payment
20 of tax or proof of exemption made to the Department before
21 the retailer is willing to take these actions and such user
22 has not paid the tax to the retailer, such user may certify
23 to the fact of such delay by the retailer, and may (upon the
24 Department being satisfied of the truth of such
25 certification) transmit the information required by the
26 transaction reporting return and the remittance for tax or
27 proof of exemption directly to the Department and obtain his
28 tax receipt or exemption determination, in which event the
29 transaction reporting return and tax remittance (if a tax
30 payment was required) shall be credited by the Department to
31 the proper retailer's account with the Department, but
32 without the 2.1% or 1.75% discount provided for in this
33 Section being allowed. When the user pays the tax directly
34 to the Department, he shall pay the tax in the same amount
35 and in the same form in which it would be remitted if the tax
-21- LRB9000201MWgcccr1
1 had been remitted to the Department by the retailer.
2 Where a retailer collects the tax with respect to the
3 selling price of tangible personal property which he sells
4 and the purchaser thereafter returns such tangible personal
5 property and the retailer refunds the selling price thereof
6 to the purchaser, such retailer shall also refund, to the
7 purchaser, the tax so collected from the purchaser. When
8 filing his return for the period in which he refunds such tax
9 to the purchaser, the retailer may deduct the amount of the
10 tax so refunded by him to the purchaser from any other use
11 tax which such retailer may be required to pay or remit to
12 the Department, as shown by such return, if the amount of the
13 tax to be deducted was previously remitted to the Department
14 by such retailer. If the retailer has not previously
15 remitted the amount of such tax to the Department, he is
16 entitled to no deduction under this Act upon refunding such
17 tax to the purchaser.
18 Any retailer filing a return under this Section shall
19 also include (for the purpose of paying tax thereon) the
20 total tax covered by such return upon the selling price of
21 tangible personal property purchased by him at retail from a
22 retailer, but as to which the tax imposed by this Act was not
23 collected from the retailer filing such return, and such
24 retailer shall remit the amount of such tax to the Department
25 when filing such return.
26 If experience indicates such action to be practicable,
27 the Department may prescribe and furnish a combination or
28 joint return which will enable retailers, who are required to
29 file returns hereunder and also under the Retailers'
30 Occupation Tax Act, to furnish all the return information
31 required by both Acts on the one form.
32 Where the retailer has more than one business registered
33 with the Department under separate registration under this
34 Act, such retailer may not file each return that is due as a
35 single return covering all such registered businesses, but
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1 shall file separate returns for each such registered
2 business.
3 Beginning January 1, 1990, each month the Department
4 shall pay into the State and Local Sales Tax Reform Fund, a
5 special fund in the State Treasury which is hereby created,
6 the net revenue realized for the preceding month from the 1%
7 tax on sales of food for human consumption which is to be
8 consumed off the premises where it is sold (other than
9 alcoholic beverages, soft drinks and food which has been
10 prepared for immediate consumption) and prescription and
11 nonprescription medicines, drugs, medical appliances and
12 insulin, urine testing materials, syringes and needles used
13 by diabetics.
14 Beginning January 1, 1990, each month the Department
15 shall pay into the County and Mass Transit District Fund 4%
16 of the net revenue realized for the preceding month from the
17 6.25% general rate on the selling price of tangible personal
18 property which is purchased outside Illinois at retail from a
19 retailer and which is titled or registered by an agency of
20 this State's government.
21 Beginning January 1, 1990, each month the Department
22 shall pay into the State and Local Sales Tax Reform Fund, a
23 special fund in the State Treasury, 20% of the net revenue
24 realized for the preceding month from the 6.25% general rate
25 on the selling price of tangible personal property, other
26 than tangible personal property which is purchased outside
27 Illinois at retail from a retailer and which is titled or
28 registered by an agency of this State's government.
29 Beginning January 1, 1990, each month the Department
30 shall pay into the Local Government Tax Fund 16% of the net
31 revenue realized for the preceding month from the 6.25%
32 general rate on the selling price of tangible personal
33 property which is purchased outside Illinois at retail from a
34 retailer and which is titled or registered by an agency of
35 this State's government.
-23- LRB9000201MWgcccr1
1 Of the remainder of the moneys received by the Department
2 pursuant to this Act, (a) 1.75% thereof shall be paid into
3 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
4 and on and after July 1, 1989, 3.8% thereof shall be paid
5 into the Build Illinois Fund; provided, however, that if in
6 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
7 as the case may be, of the moneys received by the Department
8 and required to be paid into the Build Illinois Fund pursuant
9 to Section 3 of the Retailers' Occupation Tax Act, Section 9
10 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
11 Section 9 of the Service Occupation Tax Act, such Acts being
12 hereinafter called the "Tax Acts" and such aggregate of 2.2%
13 or 3.8%, as the case may be, of moneys being hereinafter
14 called the "Tax Act Amount", and (2) the amount transferred
15 to the Build Illinois Fund from the State and Local Sales Tax
16 Reform Fund shall be less than the Annual Specified Amount
17 (as defined in Section 3 of the Retailers' Occupation Tax
18 Act), an amount equal to the difference shall be immediately
19 paid into the Build Illinois Fund from other moneys received
20 by the Department pursuant to the Tax Acts; and further
21 provided, that if on the last business day of any month the
22 sum of (1) the Tax Act Amount required to be deposited into
23 the Build Illinois Bond Account in the Build Illinois Fund
24 during such month and (2) the amount transferred during such
25 month to the Build Illinois Fund from the State and Local
26 Sales Tax Reform Fund shall have been less than 1/12 of the
27 Annual Specified Amount, an amount equal to the difference
28 shall be immediately paid into the Build Illinois Fund from
29 other moneys received by the Department pursuant to the Tax
30 Acts; and, further provided, that in no event shall the
31 payments required under the preceding proviso result in
32 aggregate payments into the Build Illinois Fund pursuant to
33 this clause (b) for any fiscal year in excess of the greater
34 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
35 for such fiscal year; and, further provided, that the amounts
-24- LRB9000201MWgcccr1
1 payable into the Build Illinois Fund under this clause (b)
2 shall be payable only until such time as the aggregate amount
3 on deposit under each trust indenture securing Bonds issued
4 and outstanding pursuant to the Build Illinois Bond Act is
5 sufficient, taking into account any future investment income,
6 to fully provide, in accordance with such indenture, for the
7 defeasance of or the payment of the principal of, premium, if
8 any, and interest on the Bonds secured by such indenture and
9 on any Bonds expected to be issued thereafter and all fees
10 and costs payable with respect thereto, all as certified by
11 the Director of the Bureau of the Budget. If on the last
12 business day of any month in which Bonds are outstanding
13 pursuant to the Build Illinois Bond Act, the aggregate of the
14 moneys deposited in the Build Illinois Bond Account in the
15 Build Illinois Fund in such month shall be less than the
16 amount required to be transferred in such month from the
17 Build Illinois Bond Account to the Build Illinois Bond
18 Retirement and Interest Fund pursuant to Section 13 of the
19 Build Illinois Bond Act, an amount equal to such deficiency
20 shall be immediately paid from other moneys received by the
21 Department pursuant to the Tax Acts to the Build Illinois
22 Fund; provided, however, that any amounts paid to the Build
23 Illinois Fund in any fiscal year pursuant to this sentence
24 shall be deemed to constitute payments pursuant to clause (b)
25 of the preceding sentence and shall reduce the amount
26 otherwise payable for such fiscal year pursuant to clause (b)
27 of the preceding sentence. The moneys received by the
28 Department pursuant to this Act and required to be deposited
29 into the Build Illinois Fund are subject to the pledge, claim
30 and charge set forth in Section 12 of the Build Illinois Bond
31 Act.
32 Subject to payment of amounts into the Build Illinois
33 Fund as provided in the preceding paragraph or in any
34 amendment thereto hereafter enacted, the following specified
35 monthly installment of the amount requested in the
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1 certificate of the Chairman of the Metropolitan Pier and
2 Exposition Authority provided under Section 8.25f of the
3 State Finance Act, but not in excess of the sums designated
4 as "Total Deposit", shall be deposited in the aggregate from
5 collections under Section 9 of the Use Tax Act, Section 9 of
6 the Service Use Tax Act, Section 9 of the Service Occupation
7 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
8 into the McCormick Place Expansion Project Fund in the
9 specified fiscal years.
10 Fiscal Year Total Deposit
11 1993 $0
12 1994 53,000,000
13 1995 58,000,000
14 1996 61,000,000
15 1997 64,000,000
16 1998 68,000,000
17 1999 71,000,000
18 2000 75,000,000
19 2001 80,000,000
20 2002 84,000,000
21 2003 89,000,000
22 2004 93,000,000
23 2005 97,000,000
24 2006 102,000,000
25 2007 and 106,000,000
26 each fiscal year
27 thereafter that bonds
28 are outstanding under
29 Section 13.2 of the
30 Metropolitan Pier and
31 Exposition Authority
32 Act, but not after fiscal year 2029.
33 Beginning July 20, 1993 and in each month of each fiscal
34 year thereafter, one-eighth of the amount requested in the
35 certificate of the Chairman of the Metropolitan Pier and
-26- LRB9000201MWgcccr1
1 Exposition Authority for that fiscal year, less the amount
2 deposited into the McCormick Place Expansion Project Fund by
3 the State Treasurer in the respective month under subsection
4 (g) of Section 13 of the Metropolitan Pier and Exposition
5 Authority Act, plus cumulative deficiencies in the deposits
6 required under this Section for previous months and years,
7 shall be deposited into the McCormick Place Expansion Project
8 Fund, until the full amount requested for the fiscal year,
9 but not in excess of the amount specified above as "Total
10 Deposit", has been deposited.
11 Subject to payment of amounts into the Build Illinois
12 Fund and the McCormick Place Expansion Project Fund pursuant
13 to the preceding paragraphs or in any amendment thereto
14 hereafter enacted, each month the Department shall pay into
15 the Local Government Distributive Fund .4% of the net revenue
16 realized for the preceding month from the 5% general rate, or
17 .4% of 80% of the net revenue realized for the preceding
18 month from the 6.25% general rate, as the case may be, on the
19 selling price of tangible personal property which amount
20 shall, subject to appropriation, be distributed as provided
21 in Section 2 of the State Revenue Sharing Act. No payments or
22 distributions pursuant to this paragraph shall be made if the
23 tax imposed by this Act on photoprocessing products is
24 declared unconstitutional, or if the proceeds from such tax
25 are unavailable for distribution because of litigation.
26 Subject to payment of amounts into the Build Illinois
27 Fund, the McCormick Place Expansion Project Fund, and the
28 Local Government Distributive Fund pursuant to the preceding
29 paragraphs or in any amendments thereto hereafter enacted,
30 beginning July 1, 1993, the Department shall each month pay
31 into the Illinois Tax Increment Fund 0.27% of 80% of the net
32 revenue realized for the preceding month from the 6.25%
33 general rate on the selling price of tangible personal
34 property.
35 Of the remainder of the moneys received by the Department
-27- LRB9000201MWgcccr1
1 pursuant to this Act, 75% thereof shall be paid into the
2 State Treasury and 25% shall be reserved in a special account
3 and used only for the transfer to the Common School Fund as
4 part of the monthly transfer from the General Revenue Fund in
5 accordance with Section 8a of the State Finance Act.
6 As soon as possible after the first day of each month,
7 upon certification of the Department of Revenue, the
8 Comptroller shall order transferred and the Treasurer shall
9 transfer from the General Revenue Fund to the Motor Fuel Tax
10 Fund an amount equal to 1.7% of 80% of the net revenue
11 realized under this Act for the second preceding month;
12 except that this transfer shall not be made for the months
13 February through June of 1992.
14 Net revenue realized for a month shall be the revenue
15 collected by the State pursuant to this Act, less the amount
16 paid out during that month as refunds to taxpayers for
17 overpayment of liability.
18 For greater simplicity of administration, manufacturers,
19 importers and wholesalers whose products are sold at retail
20 in Illinois by numerous retailers, and who wish to do so, may
21 assume the responsibility for accounting and paying to the
22 Department all tax accruing under this Act with respect to
23 such sales, if the retailers who are affected do not make
24 written objection to the Department to this arrangement.
25 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
26 (Text of Section after amendment by P.A. 90-491)
27 Sec. 9. Except as to motor vehicles, watercraft,
28 aircraft, and trailers that are required to be registered
29 with an agency of this State, each retailer required or
30 authorized to collect the tax imposed by this Act shall pay
31 to the Department the amount of such tax (except as otherwise
32 provided) at the time when he is required to file his return
33 for the period during which such tax was collected, less a
34 discount of 2.1% prior to January 1, 1990, and 1.75% on and
-28- LRB9000201MWgcccr1
1 after January 1, 1990, or $5 per calendar year, whichever is
2 greater, which is allowed to reimburse the retailer for
3 expenses incurred in collecting the tax, keeping records,
4 preparing and filing returns, remitting the tax and supplying
5 data to the Department on request. In the case of retailers
6 who report and pay the tax on a transaction by transaction
7 basis, as provided in this Section, such discount shall be
8 taken with each such tax remittance instead of when such
9 retailer files his periodic return. A retailer need not
10 remit that part of any tax collected by him to the extent
11 that he is required to remit and does remit the tax imposed
12 by the Retailers' Occupation Tax Act, with respect to the
13 sale of the same property.
14 Where such tangible personal property is sold under a
15 conditional sales contract, or under any other form of sale
16 wherein the payment of the principal sum, or a part thereof,
17 is extended beyond the close of the period for which the
18 return is filed, the retailer, in collecting the tax (except
19 as to motor vehicles, watercraft, aircraft, and trailers that
20 are required to be registered with an agency of this State),
21 may collect for each tax return period, only the tax
22 applicable to that part of the selling price actually
23 received during such tax return period.
24 Except as provided in this Section, on or before the
25 twentieth day of each calendar month, such retailer shall
26 file a return for the preceding calendar month. Such return
27 shall be filed on forms prescribed by the Department and
28 shall furnish such information as the Department may
29 reasonably require.
30 The Department may require returns to be filed on a
31 quarterly basis. If so required, a return for each calendar
32 quarter shall be filed on or before the twentieth day of the
33 calendar month following the end of such calendar quarter.
34 The taxpayer shall also file a return with the Department for
35 each of the first two months of each calendar quarter, on or
-29- LRB9000201MWgcccr1
1 before the twentieth day of the following calendar month,
2 stating:
3 1. The name of the seller;
4 2. The address of the principal place of business
5 from which he engages in the business of selling tangible
6 personal property at retail in this State;
7 3. The total amount of taxable receipts received by
8 him during the preceding calendar month from sales of
9 tangible personal property by him during such preceding
10 calendar month, including receipts from charge and time
11 sales, but less all deductions allowed by law;
12 4. The amount of credit provided in Section 2d of
13 this Act;
14 5. The amount of tax due;
15 5-5. The signature of the taxpayer; and
16 6. Such other reasonable information as the
17 Department may require.
18 If a taxpayer fails to sign a return within 30 days after
19 the proper notice and demand for signature by the Department,
20 the return shall be considered valid and any amount shown to
21 be due on the return shall be deemed assessed.
22 Beginning October 1, 1993, a taxpayer who has an average
23 monthly tax liability of $150,000 or more shall make all
24 payments required by rules of the Department by electronic
25 funds transfer. Beginning October 1, 1994, a taxpayer who has
26 an average monthly tax liability of $100,000 or more shall
27 make all payments required by rules of the Department by
28 electronic funds transfer. Beginning October 1, 1995, a
29 taxpayer who has an average monthly tax liability of $50,000
30 or more shall make all payments required by rules of the
31 Department by electronic funds transfer. The term "average
32 monthly tax liability" means the sum of the taxpayer's
33 liabilities under this Act, and under all other State and
34 local occupation and use tax laws administered by the
35 Department, for the immediately preceding calendar year
-30- LRB9000201MWgcccr1
1 divided by 12.
2 Before August 1 of each year beginning in 1993, the
3 Department shall notify all taxpayers required to make
4 payments by electronic funds transfer. All taxpayers required
5 to make payments by electronic funds transfer shall make
6 those payments for a minimum of one year beginning on October
7 1.
8 Any taxpayer not required to make payments by electronic
9 funds transfer may make payments by electronic funds transfer
10 with the permission of the Department.
11 All taxpayers required to make payment by electronic
12 funds transfer and any taxpayers authorized to voluntarily
13 make payments by electronic funds transfer shall make those
14 payments in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16 effectuate a program of electronic funds transfer and the
17 requirements of this Section.
18 If the taxpayer's average monthly tax liability to the
19 Department under this Act, the Retailers' Occupation Tax Act,
20 the Service Occupation Tax Act, the Service Use Tax Act was
21 $10,000 or more during the preceding 4 complete calendar
22 quarters, he shall file a return with the Department each
23 month by the 20th day of the month next following the month
24 during which such tax liability is incurred and shall make
25 payments to the Department on or before the 7th, 15th, 22nd
26 and last day of the month during which such liability is
27 incurred. If the month during which such tax liability is
28 incurred began prior to January 1, 1985, each payment shall
29 be in an amount equal to 1/4 of the taxpayer's actual
30 liability for the month or an amount set by the Department
31 not to exceed 1/4 of the average monthly liability of the
32 taxpayer to the Department for the preceding 4 complete
33 calendar quarters (excluding the month of highest liability
34 and the month of lowest liability in such 4 quarter period).
35 If the month during which such tax liability is incurred
-31- LRB9000201MWgcccr1
1 begins on or after January 1, 1985, and prior to January 1,
2 1987, each payment shall be in an amount equal to 22.5% of
3 the taxpayer's actual liability for the month or 27.5% of the
4 taxpayer's liability for the same calendar month of the
5 preceding year. If the month during which such tax liability
6 is incurred begins on or after January 1, 1987, and prior to
7 January 1, 1988, each payment shall be in an amount equal to
8 22.5% of the taxpayer's actual liability for the month or
9 26.25% of the taxpayer's liability for the same calendar
10 month of the preceding year. If the month during which such
11 tax liability is incurred begins on or after January 1, 1988,
12 and prior to January 1, 1989, or begins on or after January
13 1, 1996, each payment shall be in an amount equal to 22.5% of
14 the taxpayer's actual liability for the month or 25% of the
15 taxpayer's liability for the same calendar month of the
16 preceding year. If the month during which such tax liability
17 is incurred begins on or after January 1, 1989, and prior to
18 January 1, 1996, each payment shall be in an amount equal to
19 22.5% of the taxpayer's actual liability for the month or 25%
20 of the taxpayer's liability for the same calendar month of
21 the preceding year or 100% of the taxpayer's actual liability
22 for the quarter monthly reporting period. The amount of such
23 quarter monthly payments shall be credited against the final
24 tax liability of the taxpayer's return for that month. Once
25 applicable, the requirement of the making of quarter monthly
26 payments to the Department shall continue until such
27 taxpayer's average monthly liability to the Department during
28 the preceding 4 complete calendar quarters (excluding the
29 month of highest liability and the month of lowest liability)
30 is less than $9,000, or until such taxpayer's average monthly
31 liability to the Department as computed for each calendar
32 quarter of the 4 preceding complete calendar quarter period
33 is less than $10,000. However, if a taxpayer can show the
34 Department that a substantial change in the taxpayer's
35 business has occurred which causes the taxpayer to anticipate
-32- LRB9000201MWgcccr1
1 that his average monthly tax liability for the reasonably
2 foreseeable future will fall below $10,000, then such
3 taxpayer may petition the Department for change in such
4 taxpayer's reporting status. The Department shall change
5 such taxpayer's reporting status unless it finds that such
6 change is seasonal in nature and not likely to be long term.
7 If any such quarter monthly payment is not paid at the time
8 or in the amount required by this Section, then the taxpayer
9 shall be liable for penalties and interest on the difference
10 between the minimum amount due and the amount of such quarter
11 monthly payment actually and timely paid, except insofar as
12 the taxpayer has previously made payments for that month to
13 the Department in excess of the minimum payments previously
14 due as provided in this Section. The Department shall make
15 reasonable rules and regulations to govern the quarter
16 monthly payment amount and quarter monthly payment dates for
17 taxpayers who file on other than a calendar monthly basis.
18 If any such payment provided for in this Section exceeds
19 the taxpayer's liabilities under this Act, the Retailers'
20 Occupation Tax Act, the Service Occupation Tax Act and the
21 Service Use Tax Act, as shown by an original monthly return,
22 the Department shall issue to the taxpayer a credit
23 memorandum no later than 30 days after the date of payment,
24 which memorandum may be submitted by the taxpayer to the
25 Department in payment of tax liability subsequently to be
26 remitted by the taxpayer to the Department or be assigned by
27 the taxpayer to a similar taxpayer under this Act, the
28 Retailers' Occupation Tax Act, the Service Occupation Tax Act
29 or the Service Use Tax Act, in accordance with reasonable
30 rules and regulations to be prescribed by the Department,
31 except that if such excess payment is shown on an original
32 monthly return and is made after December 31, 1986, no credit
33 memorandum shall be issued, unless requested by the taxpayer.
34 If no such request is made, the taxpayer may credit such
35 excess payment against tax liability subsequently to be
-33- LRB9000201MWgcccr1
1 remitted by the taxpayer to the Department under this Act,
2 the Retailers' Occupation Tax Act, the Service Occupation Tax
3 Act or the Service Use Tax Act, in accordance with reasonable
4 rules and regulations prescribed by the Department. If the
5 Department subsequently determines that all or any part of
6 the credit taken was not actually due to the taxpayer, the
7 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
8 by 2.1% or 1.75% of the difference between the credit taken
9 and that actually due, and the taxpayer shall be liable for
10 penalties and interest on such difference.
11 If the retailer is otherwise required to file a monthly
12 return and if the retailer's average monthly tax liability to
13 the Department does not exceed $200, the Department may
14 authorize his returns to be filed on a quarter annual basis,
15 with the return for January, February, and March of a given
16 year being due by April 20 of such year; with the return for
17 April, May and June of a given year being due by July 20 of
18 such year; with the return for July, August and September of
19 a given year being due by October 20 of such year, and with
20 the return for October, November and December of a given year
21 being due by January 20 of the following year.
22 If the retailer is otherwise required to file a monthly
23 or quarterly return and if the retailer's average monthly tax
24 liability to the Department does not exceed $50, the
25 Department may authorize his returns to be filed on an annual
26 basis, with the return for a given year being due by January
27 20 of the following year.
28 Such quarter annual and annual returns, as to form and
29 substance, shall be subject to the same requirements as
30 monthly returns.
31 Notwithstanding any other provision in this Act
32 concerning the time within which a retailer may file his
33 return, in the case of any retailer who ceases to engage in a
34 kind of business which makes him responsible for filing
35 returns under this Act, such retailer shall file a final
-34- LRB9000201MWgcccr1
1 return under this Act with the Department not more than one
2 month after discontinuing such business.
3 In addition, with respect to motor vehicles, watercraft,
4 aircraft, and trailers that are required to be registered
5 with an agency of this State, every retailer selling this
6 kind of tangible personal property shall file, with the
7 Department, upon a form to be prescribed and supplied by the
8 Department, a separate return for each such item of tangible
9 personal property which the retailer sells, except that
10 where, in the same transaction, a retailer of aircraft,
11 watercraft, motor vehicles or trailers transfers more than
12 one aircraft, watercraft, motor vehicle or trailer to another
13 aircraft, watercraft, motor vehicle or trailer retailer for
14 the purpose of resale, that seller for resale may report the
15 transfer of all the aircraft, watercraft, motor vehicles or
16 trailers involved in that transaction to the Department on
17 the same uniform invoice-transaction reporting return form.
18 For purposes of this Section, "watercraft" means a Class 2,
19 Class 3, or Class 4 watercraft as defined in Section 3-2 of
20 the Boat Registration and Safety Act, a personal watercraft,
21 or any boat equipped with an inboard motor.
22 The transaction reporting return in the case of motor
23 vehicles or trailers that are required to be registered with
24 an agency of this State, shall be the same document as the
25 Uniform Invoice referred to in Section 5-402 of the Illinois
26 Vehicle Code and must show the name and address of the
27 seller; the name and address of the purchaser; the amount of
28 the selling price including the amount allowed by the
29 retailer for traded-in property, if any; the amount allowed
30 by the retailer for the traded-in tangible personal property,
31 if any, to the extent to which Section 2 of this Act allows
32 an exemption for the value of traded-in property; the balance
33 payable after deducting such trade-in allowance from the
34 total selling price; the amount of tax due from the retailer
35 with respect to such transaction; the amount of tax collected
-35- LRB9000201MWgcccr1
1 from the purchaser by the retailer on such transaction (or
2 satisfactory evidence that such tax is not due in that
3 particular instance, if that is claimed to be the fact); the
4 place and date of the sale; a sufficient identification of
5 the property sold; such other information as is required in
6 Section 5-402 of the Illinois Vehicle Code, and such other
7 information as the Department may reasonably require.
8 The transaction reporting return in the case of
9 watercraft and aircraft must show the name and address of the
10 seller; the name and address of the purchaser; the amount of
11 the selling price including the amount allowed by the
12 retailer for traded-in property, if any; the amount allowed
13 by the retailer for the traded-in tangible personal property,
14 if any, to the extent to which Section 2 of this Act allows
15 an exemption for the value of traded-in property; the balance
16 payable after deducting such trade-in allowance from the
17 total selling price; the amount of tax due from the retailer
18 with respect to such transaction; the amount of tax collected
19 from the purchaser by the retailer on such transaction (or
20 satisfactory evidence that such tax is not due in that
21 particular instance, if that is claimed to be the fact); the
22 place and date of the sale, a sufficient identification of
23 the property sold, and such other information as the
24 Department may reasonably require.
25 Such transaction reporting return shall be filed not
26 later than 20 days after the date of delivery of the item
27 that is being sold, but may be filed by the retailer at any
28 time sooner than that if he chooses to do so. The
29 transaction reporting return and tax remittance or proof of
30 exemption from the tax that is imposed by this Act may be
31 transmitted to the Department by way of the State agency with
32 which, or State officer with whom, the tangible personal
33 property must be titled or registered (if titling or
34 registration is required) if the Department and such agency
35 or State officer determine that this procedure will expedite
-36- LRB9000201MWgcccr1
1 the processing of applications for title or registration.
2 With each such transaction reporting return, the retailer
3 shall remit the proper amount of tax due (or shall submit
4 satisfactory evidence that the sale is not taxable if that is
5 the case), to the Department or its agents, whereupon the
6 Department shall issue, in the purchaser's name, a tax
7 receipt (or a certificate of exemption if the Department is
8 satisfied that the particular sale is tax exempt) which such
9 purchaser may submit to the agency with which, or State
10 officer with whom, he must title or register the tangible
11 personal property that is involved (if titling or
12 registration is required) in support of such purchaser's
13 application for an Illinois certificate or other evidence of
14 title or registration to such tangible personal property.
15 No retailer's failure or refusal to remit tax under this
16 Act precludes a user, who has paid the proper tax to the
17 retailer, from obtaining his certificate of title or other
18 evidence of title or registration (if titling or registration
19 is required) upon satisfying the Department that such user
20 has paid the proper tax (if tax is due) to the retailer. The
21 Department shall adopt appropriate rules to carry out the
22 mandate of this paragraph.
23 If the user who would otherwise pay tax to the retailer
24 wants the transaction reporting return filed and the payment
25 of tax or proof of exemption made to the Department before
26 the retailer is willing to take these actions and such user
27 has not paid the tax to the retailer, such user may certify
28 to the fact of such delay by the retailer, and may (upon the
29 Department being satisfied of the truth of such
30 certification) transmit the information required by the
31 transaction reporting return and the remittance for tax or
32 proof of exemption directly to the Department and obtain his
33 tax receipt or exemption determination, in which event the
34 transaction reporting return and tax remittance (if a tax
35 payment was required) shall be credited by the Department to
-37- LRB9000201MWgcccr1
1 the proper retailer's account with the Department, but
2 without the 2.1% or 1.75% discount provided for in this
3 Section being allowed. When the user pays the tax directly
4 to the Department, he shall pay the tax in the same amount
5 and in the same form in which it would be remitted if the tax
6 had been remitted to the Department by the retailer.
7 Where a retailer collects the tax with respect to the
8 selling price of tangible personal property which he sells
9 and the purchaser thereafter returns such tangible personal
10 property and the retailer refunds the selling price thereof
11 to the purchaser, such retailer shall also refund, to the
12 purchaser, the tax so collected from the purchaser. When
13 filing his return for the period in which he refunds such tax
14 to the purchaser, the retailer may deduct the amount of the
15 tax so refunded by him to the purchaser from any other use
16 tax which such retailer may be required to pay or remit to
17 the Department, as shown by such return, if the amount of the
18 tax to be deducted was previously remitted to the Department
19 by such retailer. If the retailer has not previously
20 remitted the amount of such tax to the Department, he is
21 entitled to no deduction under this Act upon refunding such
22 tax to the purchaser.
23 Any retailer filing a return under this Section shall
24 also include (for the purpose of paying tax thereon) the
25 total tax covered by such return upon the selling price of
26 tangible personal property purchased by him at retail from a
27 retailer, but as to which the tax imposed by this Act was not
28 collected from the retailer filing such return, and such
29 retailer shall remit the amount of such tax to the Department
30 when filing such return.
31 If experience indicates such action to be practicable,
32 the Department may prescribe and furnish a combination or
33 joint return which will enable retailers, who are required to
34 file returns hereunder and also under the Retailers'
35 Occupation Tax Act, to furnish all the return information
-38- LRB9000201MWgcccr1
1 required by both Acts on the one form.
2 Where the retailer has more than one business registered
3 with the Department under separate registration under this
4 Act, such retailer may not file each return that is due as a
5 single return covering all such registered businesses, but
6 shall file separate returns for each such registered
7 business.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the State and Local Sales Tax Reform Fund, a
10 special fund in the State Treasury which is hereby created,
11 the net revenue realized for the preceding month from the 1%
12 tax on sales of food for human consumption which is to be
13 consumed off the premises where it is sold (other than
14 alcoholic beverages, soft drinks and food which has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the County and Mass Transit District Fund 4%
21 of the net revenue realized for the preceding month from the
22 6.25% general rate on the selling price of tangible personal
23 property which is purchased outside Illinois at retail from a
24 retailer and which is titled or registered by an agency of
25 this State's government.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the State and Local Sales Tax Reform Fund, a
28 special fund in the State Treasury, 20% of the net revenue
29 realized for the preceding month from the 6.25% general rate
30 on the selling price of tangible personal property, other
31 than tangible personal property which is purchased outside
32 Illinois at retail from a retailer and which is titled or
33 registered by an agency of this State's government.
34 Beginning January 1, 1990, each month the Department
35 shall pay into the Local Government Tax Fund 16% of the net
-39- LRB9000201MWgcccr1
1 revenue realized for the preceding month from the 6.25%
2 general rate on the selling price of tangible personal
3 property which is purchased outside Illinois at retail from a
4 retailer and which is titled or registered by an agency of
5 this State's government.
6 Of the remainder of the moneys received by the Department
7 pursuant to this Act, (a) 1.75% thereof shall be paid into
8 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
9 and on and after July 1, 1989, 3.8% thereof shall be paid
10 into the Build Illinois Fund; provided, however, that if in
11 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
12 as the case may be, of the moneys received by the Department
13 and required to be paid into the Build Illinois Fund pursuant
14 to Section 3 of the Retailers' Occupation Tax Act, Section 9
15 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
16 Section 9 of the Service Occupation Tax Act, such Acts being
17 hereinafter called the "Tax Acts" and such aggregate of 2.2%
18 or 3.8%, as the case may be, of moneys being hereinafter
19 called the "Tax Act Amount", and (2) the amount transferred
20 to the Build Illinois Fund from the State and Local Sales Tax
21 Reform Fund shall be less than the Annual Specified Amount
22 (as defined in Section 3 of the Retailers' Occupation Tax
23 Act), an amount equal to the difference shall be immediately
24 paid into the Build Illinois Fund from other moneys received
25 by the Department pursuant to the Tax Acts; and further
26 provided, that if on the last business day of any month the
27 sum of (1) the Tax Act Amount required to be deposited into
28 the Build Illinois Bond Account in the Build Illinois Fund
29 during such month and (2) the amount transferred during such
30 month to the Build Illinois Fund from the State and Local
31 Sales Tax Reform Fund shall have been less than 1/12 of the
32 Annual Specified Amount, an amount equal to the difference
33 shall be immediately paid into the Build Illinois Fund from
34 other moneys received by the Department pursuant to the Tax
35 Acts; and, further provided, that in no event shall the
-40- LRB9000201MWgcccr1
1 payments required under the preceding proviso result in
2 aggregate payments into the Build Illinois Fund pursuant to
3 this clause (b) for any fiscal year in excess of the greater
4 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
5 for such fiscal year; and, further provided, that the amounts
6 payable into the Build Illinois Fund under this clause (b)
7 shall be payable only until such time as the aggregate amount
8 on deposit under each trust indenture securing Bonds issued
9 and outstanding pursuant to the Build Illinois Bond Act is
10 sufficient, taking into account any future investment income,
11 to fully provide, in accordance with such indenture, for the
12 defeasance of or the payment of the principal of, premium, if
13 any, and interest on the Bonds secured by such indenture and
14 on any Bonds expected to be issued thereafter and all fees
15 and costs payable with respect thereto, all as certified by
16 the Director of the Bureau of the Budget. If on the last
17 business day of any month in which Bonds are outstanding
18 pursuant to the Build Illinois Bond Act, the aggregate of the
19 moneys deposited in the Build Illinois Bond Account in the
20 Build Illinois Fund in such month shall be less than the
21 amount required to be transferred in such month from the
22 Build Illinois Bond Account to the Build Illinois Bond
23 Retirement and Interest Fund pursuant to Section 13 of the
24 Build Illinois Bond Act, an amount equal to such deficiency
25 shall be immediately paid from other moneys received by the
26 Department pursuant to the Tax Acts to the Build Illinois
27 Fund; provided, however, that any amounts paid to the Build
28 Illinois Fund in any fiscal year pursuant to this sentence
29 shall be deemed to constitute payments pursuant to clause (b)
30 of the preceding sentence and shall reduce the amount
31 otherwise payable for such fiscal year pursuant to clause (b)
32 of the preceding sentence. The moneys received by the
33 Department pursuant to this Act and required to be deposited
34 into the Build Illinois Fund are subject to the pledge, claim
35 and charge set forth in Section 12 of the Build Illinois Bond
-41- LRB9000201MWgcccr1
1 Act.
2 Subject to payment of amounts into the Build Illinois
3 Fund as provided in the preceding paragraph or in any
4 amendment thereto hereafter enacted, the following specified
5 monthly installment of the amount requested in the
6 certificate of the Chairman of the Metropolitan Pier and
7 Exposition Authority provided under Section 8.25f of the
8 State Finance Act, but not in excess of the sums designated
9 as "Total Deposit", shall be deposited in the aggregate from
10 collections under Section 9 of the Use Tax Act, Section 9 of
11 the Service Use Tax Act, Section 9 of the Service Occupation
12 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
13 into the McCormick Place Expansion Project Fund in the
14 specified fiscal years.
15 Fiscal Year Total Deposit
16 1993 $0
17 1994 53,000,000
18 1995 58,000,000
19 1996 61,000,000
20 1997 64,000,000
21 1998 68,000,000
22 1999 71,000,000
23 2000 75,000,000
24 2001 80,000,000
25 2002 84,000,000
26 2003 89,000,000
27 2004 93,000,000
28 2005 97,000,000
29 2006 102,000,000
30 2007 and 106,000,000
31 each fiscal year
32 thereafter that bonds
33 are outstanding under
34 Section 13.2 of the
35 Metropolitan Pier and
-42- LRB9000201MWgcccr1
1 Exposition Authority
2 Act, but not after fiscal year 2029.
3 Beginning July 20, 1993 and in each month of each fiscal
4 year thereafter, one-eighth of the amount requested in the
5 certificate of the Chairman of the Metropolitan Pier and
6 Exposition Authority for that fiscal year, less the amount
7 deposited into the McCormick Place Expansion Project Fund by
8 the State Treasurer in the respective month under subsection
9 (g) of Section 13 of the Metropolitan Pier and Exposition
10 Authority Act, plus cumulative deficiencies in the deposits
11 required under this Section for previous months and years,
12 shall be deposited into the McCormick Place Expansion Project
13 Fund, until the full amount requested for the fiscal year,
14 but not in excess of the amount specified above as "Total
15 Deposit", has been deposited.
16 Subject to payment of amounts into the Build Illinois
17 Fund and the McCormick Place Expansion Project Fund pursuant
18 to the preceding paragraphs or in any amendment thereto
19 hereafter enacted, each month the Department shall pay into
20 the Local Government Distributive Fund .4% of the net revenue
21 realized for the preceding month from the 5% general rate, or
22 .4% of 80% of the net revenue realized for the preceding
23 month from the 6.25% general rate, as the case may be, on the
24 selling price of tangible personal property which amount
25 shall, subject to appropriation, be distributed as provided
26 in Section 2 of the State Revenue Sharing Act. No payments or
27 distributions pursuant to this paragraph shall be made if the
28 tax imposed by this Act on photoprocessing products is
29 declared unconstitutional, or if the proceeds from such tax
30 are unavailable for distribution because of litigation.
31 Subject to payment of amounts into the Build Illinois
32 Fund, the McCormick Place Expansion Project Fund, and the
33 Local Government Distributive Fund pursuant to the preceding
34 paragraphs or in any amendments thereto hereafter enacted,
35 beginning July 1, 1993, the Department shall each month pay
-43- LRB9000201MWgcccr1
1 into the Illinois Tax Increment Fund 0.27% of 80% of the net
2 revenue realized for the preceding month from the 6.25%
3 general rate on the selling price of tangible personal
4 property.
5 Of the remainder of the moneys received by the Department
6 pursuant to this Act, 75% thereof shall be paid into the
7 State Treasury and 25% shall be reserved in a special account
8 and used only for the transfer to the Common School Fund as
9 part of the monthly transfer from the General Revenue Fund in
10 accordance with Section 8a of the State Finance Act.
11 As soon as possible after the first day of each month,
12 upon certification of the Department of Revenue, the
13 Comptroller shall order transferred and the Treasurer shall
14 transfer from the General Revenue Fund to the Motor Fuel Tax
15 Fund an amount equal to 1.7% of 80% of the net revenue
16 realized under this Act for the second preceding month;
17 except that this transfer shall not be made for the months
18 February through June of 1992.
19 Net revenue realized for a month shall be the revenue
20 collected by the State pursuant to this Act, less the amount
21 paid out during that month as refunds to taxpayers for
22 overpayment of liability.
23 For greater simplicity of administration, manufacturers,
24 importers and wholesalers whose products are sold at retail
25 in Illinois by numerous retailers, and who wish to do so, may
26 assume the responsibility for accounting and paying to the
27 Department all tax accruing under this Act with respect to
28 such sales, if the retailers who are affected do not make
29 written objection to the Department to this arrangement.
30 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
31 90-491, eff. 1-1-99.)
32 Section 15. The Service Use Tax Act is amended by
33 changing Section 9 as follows:
-44- LRB9000201MWgcccr1
1 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
2 Sec. 9. Each serviceman required or authorized to
3 collect the tax herein imposed shall pay to the Department
4 the amount of such tax (except as otherwise provided) at the
5 time when he is required to file his return for the period
6 during which such tax was collected, less a discount of 2.1%
7 prior to January 1, 1990 and 1.75% on and after January 1,
8 1990, or $5 per calendar year, whichever is greater, which is
9 allowed to reimburse the serviceman for expenses incurred in
10 collecting the tax, keeping records, preparing and filing
11 returns, remitting the tax and supplying data to the
12 Department on request. A serviceman need not remit that part
13 of any tax collected by him to the extent that he is required
14 to pay and does pay the tax imposed by the Service Occupation
15 Tax Act with respect to his sale of service involving the
16 incidental transfer by him of the same property.
17 Except as provided hereinafter in this Section, on or
18 before the twentieth day of each calendar month, such
19 serviceman shall file a return for the preceding calendar
20 month in accordance with reasonable Rules and Regulations to
21 be promulgated by the Department. Such return shall be filed
22 on a form prescribed by the Department and shall contain such
23 information as the Department may reasonably require.
24 The Department may require returns to be filed on a
25 quarterly basis. If so required, a return for each calendar
26 quarter shall be filed on or before the twentieth day of the
27 calendar month following the end of such calendar quarter.
28 The taxpayer shall also file a return with the Department for
29 each of the first two months of each calendar quarter, on or
30 before the twentieth day of the following calendar month,
31 stating:
32 1. The name of the seller;
33 2. The address of the principal place of business
34 from which he engages in business as a serviceman in this
35 State;
-45- LRB9000201MWgcccr1
1 3. The total amount of taxable receipts received by
2 him during the preceding calendar month, including
3 receipts from charge and time sales, but less all
4 deductions allowed by law;
5 4. The amount of credit provided in Section 2d of
6 this Act;
7 5. The amount of tax due;
8 5-5. The signature of the taxpayer; and
9 6. Such other reasonable information as the
10 Department may require.
11 If a taxpayer fails to sign a return within 30 days after
12 the proper notice and demand for signature by the Department,
13 the return shall be considered valid and any amount shown to
14 be due on the return shall be deemed assessed.
15 Beginning October 1, 1993, a taxpayer who has an average
16 monthly tax liability of $150,000 or more shall make all
17 payments required by rules of the Department by electronic
18 funds transfer. Beginning October 1, 1994, a taxpayer who
19 has an average monthly tax liability of $100,000 or more
20 shall make all payments required by rules of the Department
21 by electronic funds transfer. Beginning October 1, 1995, a
22 taxpayer who has an average monthly tax liability of $50,000
23 or more shall make all payments required by rules of the
24 Department by electronic funds transfer. The term "average
25 monthly tax liability" means the sum of the taxpayer's
26 liabilities under this Act, and under all other State and
27 local occupation and use tax laws administered by the
28 Department, for the immediately preceding calendar year
29 divided by 12.
30 Before August 1 of each year beginning in 1993, the
31 Department shall notify all taxpayers required to make
32 payments by electronic funds transfer. All taxpayers required
33 to make payments by electronic funds transfer shall make
34 those payments for a minimum of one year beginning on October
35 1.
-46- LRB9000201MWgcccr1
1 Any taxpayer not required to make payments by electronic
2 funds transfer may make payments by electronic funds transfer
3 with the permission of the Department.
4 All taxpayers required to make payment by electronic
5 funds transfer and any taxpayers authorized to voluntarily
6 make payments by electronic funds transfer shall make those
7 payments in the manner authorized by the Department.
8 The Department shall adopt such rules as are necessary to
9 effectuate a program of electronic funds transfer and the
10 requirements of this Section.
11 If the serviceman is otherwise required to file a monthly
12 return and if the serviceman's average monthly tax liability
13 to the Department does not exceed $200, the Department may
14 authorize his returns to be filed on a quarter annual basis,
15 with the return for January, February and March of a given
16 year being due by April 20 of such year; with the return for
17 April, May and June of a given year being due by July 20 of
18 such year; with the return for July, August and September of
19 a given year being due by October 20 of such year, and with
20 the return for October, November and December of a given year
21 being due by January 20 of the following year.
22 If the serviceman is otherwise required to file a monthly
23 or quarterly return and if the serviceman's average monthly
24 tax liability to the Department does not exceed $50, the
25 Department may authorize his returns to be filed on an annual
26 basis, with the return for a given year being due by January
27 20 of the following year.
28 Such quarter annual and annual returns, as to form and
29 substance, shall be subject to the same requirements as
30 monthly returns.
31 Notwithstanding any other provision in this Act
32 concerning the time within which a serviceman may file his
33 return, in the case of any serviceman who ceases to engage in
34 a kind of business which makes him responsible for filing
35 returns under this Act, such serviceman shall file a final
-47- LRB9000201MWgcccr1
1 return under this Act with the Department not more than 1
2 month after discontinuing such business.
3 Where a serviceman collects the tax with respect to the
4 selling price of property which he sells and the purchaser
5 thereafter returns such property and the serviceman refunds
6 the selling price thereof to the purchaser, such serviceman
7 shall also refund, to the purchaser, the tax so collected
8 from the purchaser. When filing his return for the period in
9 which he refunds such tax to the purchaser, the serviceman
10 may deduct the amount of the tax so refunded by him to the
11 purchaser from any other Service Use Tax, Service Occupation
12 Tax, retailers' occupation tax or use tax which such
13 serviceman may be required to pay or remit to the Department,
14 as shown by such return, provided that the amount of the tax
15 to be deducted shall previously have been remitted to the
16 Department by such serviceman. If the serviceman shall not
17 previously have remitted the amount of such tax to the
18 Department, he shall be entitled to no deduction hereunder
19 upon refunding such tax to the purchaser.
20 Any serviceman filing a return hereunder shall also
21 include the total tax upon the selling price of tangible
22 personal property purchased for use by him as an incident to
23 a sale of service, and such serviceman shall remit the amount
24 of such tax to the Department when filing such return.
25 If experience indicates such action to be practicable,
26 the Department may prescribe and furnish a combination or
27 joint return which will enable servicemen, who are required
28 to file returns hereunder and also under the Service
29 Occupation Tax Act, to furnish all the return information
30 required by both Acts on the one form.
31 Where the serviceman has more than one business
32 registered with the Department under separate registration
33 hereunder, such serviceman shall not file each return that is
34 due as a single return covering all such registered
35 businesses, but shall file separate returns for each such
-48- LRB9000201MWgcccr1
1 registered business.
2 Beginning January 1, 1990, each month the Department
3 shall pay into the State and Local Tax Reform Fund, a special
4 fund in the State Treasury, the net revenue realized for the
5 preceding month from the 1% tax on sales of food for human
6 consumption which is to be consumed off the premises where it
7 is sold (other than alcoholic beverages, soft drinks and food
8 which has been prepared for immediate consumption) and
9 prescription and nonprescription medicines, drugs, medical
10 appliances and insulin, urine testing materials, syringes and
11 needles used by diabetics.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the State and Local Sales Tax Reform Fund 20%
14 of the net revenue realized for the preceding month from the
15 6.25% general rate on transfers of tangible personal
16 property, other than tangible personal property which is
17 purchased outside Illinois at retail from a retailer and
18 which is titled or registered by an agency of this State's
19 government.
20 Of the remainder of the moneys received by the Department
21 pursuant to this Act, (a) 1.75% thereof shall be paid into
22 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
23 and on and after July 1, 1989, 3.8% thereof shall be paid
24 into the Build Illinois Fund; provided, however, that if in
25 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
26 as the case may be, of the moneys received by the Department
27 and required to be paid into the Build Illinois Fund pursuant
28 to Section 3 of the Retailers' Occupation Tax Act, Section 9
29 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
30 Section 9 of the Service Occupation Tax Act, such Acts being
31 hereinafter called the "Tax Acts" and such aggregate of 2.2%
32 or 3.8%, as the case may be, of moneys being hereinafter
33 called the "Tax Act Amount", and (2) the amount transferred
34 to the Build Illinois Fund from the State and Local Sales Tax
35 Reform Fund shall be less than the Annual Specified Amount
-49- LRB9000201MWgcccr1
1 (as defined in Section 3 of the Retailers' Occupation Tax
2 Act), an amount equal to the difference shall be immediately
3 paid into the Build Illinois Fund from other moneys received
4 by the Department pursuant to the Tax Acts; and further
5 provided, that if on the last business day of any month the
6 sum of (1) the Tax Act Amount required to be deposited into
7 the Build Illinois Bond Account in the Build Illinois Fund
8 during such month and (2) the amount transferred during such
9 month to the Build Illinois Fund from the State and Local
10 Sales Tax Reform Fund shall have been less than 1/12 of the
11 Annual Specified Amount, an amount equal to the difference
12 shall be immediately paid into the Build Illinois Fund from
13 other moneys received by the Department pursuant to the Tax
14 Acts; and, further provided, that in no event shall the
15 payments required under the preceding proviso result in
16 aggregate payments into the Build Illinois Fund pursuant to
17 this clause (b) for any fiscal year in excess of the greater
18 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
19 for such fiscal year; and, further provided, that the amounts
20 payable into the Build Illinois Fund under this clause (b)
21 shall be payable only until such time as the aggregate amount
22 on deposit under each trust indenture securing Bonds issued
23 and outstanding pursuant to the Build Illinois Bond Act is
24 sufficient, taking into account any future investment income,
25 to fully provide, in accordance with such indenture, for the
26 defeasance of or the payment of the principal of, premium, if
27 any, and interest on the Bonds secured by such indenture and
28 on any Bonds expected to be issued thereafter and all fees
29 and costs payable with respect thereto, all as certified by
30 the Director of the Bureau of the Budget. If on the last
31 business day of any month in which Bonds are outstanding
32 pursuant to the Build Illinois Bond Act, the aggregate of the
33 moneys deposited in the Build Illinois Bond Account in the
34 Build Illinois Fund in such month shall be less than the
35 amount required to be transferred in such month from the
-50- LRB9000201MWgcccr1
1 Build Illinois Bond Account to the Build Illinois Bond
2 Retirement and Interest Fund pursuant to Section 13 of the
3 Build Illinois Bond Act, an amount equal to such deficiency
4 shall be immediately paid from other moneys received by the
5 Department pursuant to the Tax Acts to the Build Illinois
6 Fund; provided, however, that any amounts paid to the Build
7 Illinois Fund in any fiscal year pursuant to this sentence
8 shall be deemed to constitute payments pursuant to clause (b)
9 of the preceding sentence and shall reduce the amount
10 otherwise payable for such fiscal year pursuant to clause (b)
11 of the preceding sentence. The moneys received by the
12 Department pursuant to this Act and required to be deposited
13 into the Build Illinois Fund are subject to the pledge, claim
14 and charge set forth in Section 12 of the Build Illinois Bond
15 Act.
16 Subject to payment of amounts into the Build Illinois
17 Fund as provided in the preceding paragraph or in any
18 amendment thereto hereafter enacted, the following specified
19 monthly installment of the amount requested in the
20 certificate of the Chairman of the Metropolitan Pier and
21 Exposition Authority provided under Section 8.25f of the
22 State Finance Act, but not in excess of the sums designated
23 as "Total Deposit", shall be deposited in the aggregate from
24 collections under Section 9 of the Use Tax Act, Section 9 of
25 the Service Use Tax Act, Section 9 of the Service Occupation
26 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
27 into the McCormick Place Expansion Project Fund in the
28 specified fiscal years.
29 Fiscal Year Total Deposit
30 1993 $0
31 1994 53,000,000
32 1995 58,000,000
33 1996 61,000,000
34 1997 64,000,000
35 1998 68,000,000
-51- LRB9000201MWgcccr1
1 1999 71,000,000
2 2000 75,000,000
3 2001 80,000,000
4 2002 84,000,000
5 2003 89,000,000
6 2004 93,000,000
7 2005 97,000,000
8 2006 102,000,000
9 2007 and 106,000,000
10 each fiscal year
11 thereafter that bonds
12 are outstanding under
13 Section 13.2 of the
14 Metropolitan Pier and
15 Exposition Authority Act,
16 but not after fiscal year 2029.
17 Beginning July 20, 1993 and in each month of each fiscal
18 year thereafter, one-eighth of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority for that fiscal year, less the amount
21 deposited into the McCormick Place Expansion Project Fund by
22 the State Treasurer in the respective month under subsection
23 (g) of Section 13 of the Metropolitan Pier and Exposition
24 Authority Act, plus cumulative deficiencies in the deposits
25 required under this Section for previous months and years,
26 shall be deposited into the McCormick Place Expansion Project
27 Fund, until the full amount requested for the fiscal year,
28 but not in excess of the amount specified above as "Total
29 Deposit", has been deposited.
30 Subject to payment of amounts into the Build Illinois
31 Fund and the McCormick Place Expansion Project Fund pursuant
32 to the preceding paragraphs or in any amendment thereto
33 hereafter enacted, each month the Department shall pay into
34 the Local Government Distributive Fund 0.4% of the net
35 revenue realized for the preceding month from the 5% general
-52- LRB9000201MWgcccr1
1 rate or 0.4% of 80% of the net revenue realized for the
2 preceding month from the 6.25% general rate, as the case may
3 be, on the selling price of tangible personal property which
4 amount shall, subject to appropriation, be distributed as
5 provided in Section 2 of the State Revenue Sharing Act. No
6 payments or distributions pursuant to this paragraph shall be
7 made if the tax imposed by this Act on photo processing
8 products is declared unconstitutional, or if the proceeds
9 from such tax are unavailable for distribution because of
10 litigation.
11 Subject to payment of amounts into the Build Illinois
12 Fund, the McCormick Place Expansion Project Fund, and the
13 Local Government Distributive Fund pursuant to the preceding
14 paragraphs or in any amendments thereto hereafter enacted,
15 beginning July 1, 1993, the Department shall each month pay
16 into the Illinois Tax Increment Fund 0.27% of 80% of the net
17 revenue realized for the preceding month from the 6.25%
18 general rate on the selling price of tangible personal
19 property.
20 All remaining moneys received by the Department pursuant
21 to this Act shall be paid into the General Revenue Fund of
22 the State Treasury.
23 As soon as possible after the first day of each month,
24 upon certification of the Department of Revenue, the
25 Comptroller shall order transferred and the Treasurer shall
26 transfer from the General Revenue Fund to the Motor Fuel Tax
27 Fund an amount equal to 1.7% of 80% of the net revenue
28 realized under this Act for the second preceding month;
29 except that this transfer shall not be made for the months
30 February through June, 1992.
31 Net revenue realized for a month shall be the revenue
32 collected by the State pursuant to this Act, less the amount
33 paid out during that month as refunds to taxpayers for
34 overpayment of liability.
35 (Source: P.A. 88-45; 88-116; 88-669, eff. 11-29-94; 89-379,
-53- LRB9000201MWgcccr1
1 eff. 1-1-96.)
2 Section 20. The Service Occupation Tax Act is amended by
3 changing Section 9 as follows:
4 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
5 Sec. 9. Each serviceman required or authorized to
6 collect the tax herein imposed shall pay to the Department
7 the amount of such tax at the time when he is required to
8 file his return for the period during which such tax was
9 collectible, less a discount of 2.1% prior to January 1,
10 1990, and 1.75% on and after January 1, 1990, or $5 per
11 calendar year, whichever is greater, which is allowed to
12 reimburse the serviceman for expenses incurred in collecting
13 the tax, keeping records, preparing and filing returns,
14 remitting the tax and supplying data to the Department on
15 request.
16 Where such tangible personal property is sold under a
17 conditional sales contract, or under any other form of sale
18 wherein the payment of the principal sum, or a part thereof,
19 is extended beyond the close of the period for which the
20 return is filed, the serviceman, in collecting the tax may
21 collect, for each tax return period, only the tax applicable
22 to the part of the selling price actually received during
23 such tax return period.
24 Except as provided hereinafter in this Section, on or
25 before the twentieth day of each calendar month, such
26 serviceman shall file a return for the preceding calendar
27 month in accordance with reasonable rules and regulations to
28 be promulgated by the Department of Revenue. Such return
29 shall be filed on a form prescribed by the Department and
30 shall contain such information as the Department may
31 reasonably require.
32 The Department may require returns to be filed on a
33 quarterly basis. If so required, a return for each calendar
-54- LRB9000201MWgcccr1
1 quarter shall be filed on or before the twentieth day of the
2 calendar month following the end of such calendar quarter.
3 The taxpayer shall also file a return with the Department for
4 each of the first two months of each calendar quarter, on or
5 before the twentieth day of the following calendar month,
6 stating:
7 1. The name of the seller;
8 2. The address of the principal place of business
9 from which he engages in business as a serviceman in this
10 State;
11 3. The total amount of taxable receipts received by
12 him during the preceding calendar month, including
13 receipts from charge and time sales, but less all
14 deductions allowed by law;
15 4. The amount of credit provided in Section 2d of
16 this Act;
17 5. The amount of tax due;
18 5-5. The signature of the taxpayer; and
19 6. Such other reasonable information as the
20 Department may require.
21 If a taxpayer fails to sign a return within 30 days after
22 the proper notice and demand for signature by the Department,
23 the return shall be considered valid and any amount shown to
24 be due on the return shall be deemed assessed.
25 A serviceman may accept a Manufacturer's Purchase Credit
26 certification from a purchaser in satisfaction of Service Use
27 Tax as provided in Section 3-70 of the Service Use Tax Act if
28 the purchaser provides the appropriate documentation as
29 required by Section 3-70 of the Service Use Tax Act. A
30 Manufacturer's Purchase Credit certification, accepted by a
31 serviceman as provided in Section 3-70 of the Service Use Tax
32 Act, may be used by that serviceman to satisfy Service
33 Occupation Tax liability in the amount claimed in the
34 certification, not to exceed 6.25% of the receipts subject to
35 tax from a qualifying purchase.
-55- LRB9000201MWgcccr1
1 If the serviceman's average monthly tax liability to the
2 Department does not exceed $200, the Department may authorize
3 his returns to be filed on a quarter annual basis, with the
4 return for January, February and March of a given year being
5 due by April 20 of such year; with the return for April, May
6 and June of a given year being due by July 20 of such year;
7 with the return for July, August and September of a given
8 year being due by October 20 of such year, and with the
9 return for October, November and December of a given year
10 being due by January 20 of the following year.
11 If the serviceman's average monthly tax liability to the
12 Department does not exceed $50, the Department may authorize
13 his returns to be filed on an annual basis, with the return
14 for a given year being due by January 20 of the following
15 year.
16 Such quarter annual and annual returns, as to form and
17 substance, shall be subject to the same requirements as
18 monthly returns.
19 Notwithstanding any other provision in this Act
20 concerning the time within which a serviceman may file his
21 return, in the case of any serviceman who ceases to engage in
22 a kind of business which makes him responsible for filing
23 returns under this Act, such serviceman shall file a final
24 return under this Act with the Department not more than 1
25 month after discontinuing such business.
26 Beginning October 1, 1993, a taxpayer who has an average
27 monthly tax liability of $150,000 or more shall make all
28 payments required by rules of the Department by electronic
29 funds transfer. Beginning October 1, 1994, a taxpayer who
30 has an average monthly tax liability of $100,000 or more
31 shall make all payments required by rules of the Department
32 by electronic funds transfer. Beginning October 1, 1995, a
33 taxpayer who has an average monthly tax liability of $50,000
34 or more shall make all payments required by rules of the
35 Department by electronic funds transfer. The term "average
-56- LRB9000201MWgcccr1
1 monthly tax liability" means the sum of the taxpayer's
2 liabilities under this Act, and under all other State and
3 local occupation and use tax laws administered by the
4 Department, for the immediately preceding calendar year
5 divided by 12.
6 Before August 1 of each year beginning in 1993, the
7 Department shall notify all taxpayers required to make
8 payments by electronic funds transfer. All taxpayers
9 required to make payments by electronic funds transfer shall
10 make those payments for a minimum of one year beginning on
11 October 1.
12 Any taxpayer not required to make payments by electronic
13 funds transfer may make payments by electronic funds transfer
14 with the permission of the Department.
15 All taxpayers required to make payment by electronic
16 funds transfer and any taxpayers authorized to voluntarily
17 make payments by electronic funds transfer shall make those
18 payments in the manner authorized by the Department.
19 The Department shall adopt such rules as are necessary to
20 effectuate a program of electronic funds transfer and the
21 requirements of this Section.
22 Where a serviceman collects the tax with respect to the
23 selling price of tangible personal property which he sells
24 and the purchaser thereafter returns such tangible personal
25 property and the serviceman refunds the selling price thereof
26 to the purchaser, such serviceman shall also refund, to the
27 purchaser, the tax so collected from the purchaser. When
28 filing his return for the period in which he refunds such tax
29 to the purchaser, the serviceman may deduct the amount of the
30 tax so refunded by him to the purchaser from any other
31 Service Occupation Tax, Service Use Tax, Retailers'
32 Occupation Tax or Use Tax which such serviceman may be
33 required to pay or remit to the Department, as shown by such
34 return, provided that the amount of the tax to be deducted
35 shall previously have been remitted to the Department by such
-57- LRB9000201MWgcccr1
1 serviceman. If the serviceman shall not previously have
2 remitted the amount of such tax to the Department, he shall
3 be entitled to no deduction hereunder upon refunding such tax
4 to the purchaser.
5 If experience indicates such action to be practicable,
6 the Department may prescribe and furnish a combination or
7 joint return which will enable servicemen, who are required
8 to file returns hereunder and also under the Retailers'
9 Occupation Tax Act, the Use Tax Act or the Service Use Tax
10 Act, to furnish all the return information required by all
11 said Acts on the one form.
12 Where the serviceman has more than one business
13 registered with the Department under separate registrations
14 hereunder, such serviceman shall file separate returns for
15 each registered business.
16 Beginning January 1, 1990, each month the Department
17 shall pay into the Local Government Tax Fund the revenue
18 realized for the preceding month from the 1% tax on sales of
19 food for human consumption which is to be consumed off the
20 premises where it is sold (other than alcoholic beverages,
21 soft drinks and food which has been prepared for immediate
22 consumption) and prescription and nonprescription medicines,
23 drugs, medical appliances and insulin, urine testing
24 materials, syringes and needles used by diabetics.
25 Beginning January 1, 1990, each month the Department
26 shall pay into the County and Mass Transit District Fund 4%
27 of the revenue realized for the preceding month from the
28 6.25% general rate.
29 Beginning January 1, 1990, each month the Department
30 shall pay into the Local Government Tax Fund 16% of the
31 revenue realized for the preceding month from the 6.25%
32 general rate on transfers of tangible personal property.
33 Of the remainder of the moneys received by the Department
34 pursuant to this Act, (a) 1.75% thereof shall be paid into
35 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
-58- LRB9000201MWgcccr1
1 and on and after July 1, 1989, 3.8% thereof shall be paid
2 into the Build Illinois Fund; provided, however, that if in
3 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
4 as the case may be, of the moneys received by the Department
5 and required to be paid into the Build Illinois Fund pursuant
6 to Section 3 of the Retailers' Occupation Tax Act, Section 9
7 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
8 Section 9 of the Service Occupation Tax Act, such Acts being
9 hereinafter called the "Tax Acts" and such aggregate of 2.2%
10 or 3.8%, as the case may be, of moneys being hereinafter
11 called the "Tax Act Amount", and (2) the amount transferred
12 to the Build Illinois Fund from the State and Local Sales Tax
13 Reform Fund shall be less than the Annual Specified Amount
14 (as defined in Section 3 of the Retailers' Occupation Tax
15 Act), an amount equal to the difference shall be immediately
16 paid into the Build Illinois Fund from other moneys received
17 by the Department pursuant to the Tax Acts; and further
18 provided, that if on the last business day of any month the
19 sum of (1) the Tax Act Amount required to be deposited into
20 the Build Illinois Account in the Build Illinois Fund during
21 such month and (2) the amount transferred during such month
22 to the Build Illinois Fund from the State and Local Sales Tax
23 Reform Fund shall have been less than 1/12 of the Annual
24 Specified Amount, an amount equal to the difference shall be
25 immediately paid into the Build Illinois Fund from other
26 moneys received by the Department pursuant to the Tax Acts;
27 and, further provided, that in no event shall the payments
28 required under the preceding proviso result in aggregate
29 payments into the Build Illinois Fund pursuant to this clause
30 (b) for any fiscal year in excess of the greater of (i) the
31 Tax Act Amount or (ii) the Annual Specified Amount for such
32 fiscal year; and, further provided, that the amounts payable
33 into the Build Illinois Fund under this clause (b) shall be
34 payable only until such time as the aggregate amount on
35 deposit under each trust indenture securing Bonds issued and
-59- LRB9000201MWgcccr1
1 outstanding pursuant to the Build Illinois Bond Act is
2 sufficient, taking into account any future investment income,
3 to fully provide, in accordance with such indenture, for the
4 defeasance of or the payment of the principal of, premium, if
5 any, and interest on the Bonds secured by such indenture and
6 on any Bonds expected to be issued thereafter and all fees
7 and costs payable with respect thereto, all as certified by
8 the Director of the Bureau of the Budget. If on the last
9 business day of any month in which Bonds are outstanding
10 pursuant to the Build Illinois Bond Act, the aggregate of the
11 moneys deposited in the Build Illinois Bond Account in the
12 Build Illinois Fund in such month shall be less than the
13 amount required to be transferred in such month from the
14 Build Illinois Bond Account to the Build Illinois Bond
15 Retirement and Interest Fund pursuant to Section 13 of the
16 Build Illinois Bond Act, an amount equal to such deficiency
17 shall be immediately paid from other moneys received by the
18 Department pursuant to the Tax Acts to the Build Illinois
19 Fund; provided, however, that any amounts paid to the Build
20 Illinois Fund in any fiscal year pursuant to this sentence
21 shall be deemed to constitute payments pursuant to clause (b)
22 of the preceding sentence and shall reduce the amount
23 otherwise payable for such fiscal year pursuant to clause (b)
24 of the preceding sentence. The moneys received by the
25 Department pursuant to this Act and required to be deposited
26 into the Build Illinois Fund are subject to the pledge, claim
27 and charge set forth in Section 12 of the Build Illinois Bond
28 Act.
29 Subject to payment of amounts into the Build Illinois
30 Fund as provided in the preceding paragraph or in any
31 amendment thereto hereafter enacted, the following specified
32 monthly installment of the amount requested in the
33 certificate of the Chairman of the Metropolitan Pier and
34 Exposition Authority provided under Section 8.25f of the
35 State Finance Act, but not in excess of the sums designated
-60- LRB9000201MWgcccr1
1 as "Total Deposit", shall be deposited in the aggregate from
2 collections under Section 9 of the Use Tax Act, Section 9 of
3 the Service Use Tax Act, Section 9 of the Service Occupation
4 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
5 into the McCormick Place Expansion Project Fund in the
6 specified fiscal years.
7 Fiscal Year Total Deposit
8 1993 $0
9 1994 53,000,000
10 1995 58,000,000
11 1996 61,000,000
12 1997 64,000,000
13 1998 68,000,000
14 1999 71,000,000
15 2000 75,000,000
16 2001 80,000,000
17 2002 84,000,000
18 2003 89,000,000
19 2004 93,000,000
20 2005 97,000,000
21 2006 102,000,000
22 2007 and 106,000,000
23 each fiscal year
24 thereafter that bonds
25 are outstanding under
26 Section 13.2 of the
27 Metropolitan Pier and
28 Exposition Authority
29 Act, but not after fiscal year 2029.
30 Beginning July 20, 1993 and in each month of each fiscal
31 year thereafter, one-eighth of the amount requested in the
32 certificate of the Chairman of the Metropolitan Pier and
33 Exposition Authority for that fiscal year, less the amount
34 deposited into the McCormick Place Expansion Project Fund by
35 the State Treasurer in the respective month under subsection
-61- LRB9000201MWgcccr1
1 (g) of Section 13 of the Metropolitan Pier and Exposition
2 Authority Act, plus cumulative deficiencies in the deposits
3 required under this Section for previous months and years,
4 shall be deposited into the McCormick Place Expansion Project
5 Fund, until the full amount requested for the fiscal year,
6 but not in excess of the amount specified above as "Total
7 Deposit", has been deposited.
8 Subject to payment of amounts into the Build Illinois
9 Fund and the McCormick Place Expansion Project Fund pursuant
10 to the preceding paragraphs or in any amendment thereto
11 hereafter enacted, each month the Department shall pay into
12 the Local Government Distributive Fund 0.4% of the net
13 revenue realized for the preceding month from the 5% general
14 rate or 0.4% of 80% of the net revenue realized for the
15 preceding month from the 6.25% general rate, as the case may
16 be, on the selling price of tangible personal property which
17 amount shall, subject to appropriation, be distributed as
18 provided in Section 2 of the State Revenue Sharing Act. No
19 payments or distributions pursuant to this paragraph shall be
20 made if the tax imposed by this Act on photoprocessing
21 products is declared unconstitutional, or if the proceeds
22 from such tax are unavailable for distribution because of
23 litigation.
24 Subject to payment of amounts into the Build Illinois
25 Fund, the McCormick Place Expansion Project Fund, and the
26 Local Government Distributive Fund pursuant to the preceding
27 paragraphs or in any amendments thereto hereafter enacted,
28 beginning July 1, 1993, the Department shall each month pay
29 into the Illinois Tax Increment Fund 0.27% of 80% of the net
30 revenue realized for the preceding month from the 6.25%
31 general rate on the selling price of tangible personal
32 property.
33 Remaining moneys received by the Department pursuant to
34 this Act shall be paid into the General Revenue Fund of the
35 State Treasury.
-62- LRB9000201MWgcccr1
1 The Department may, upon separate written notice to a
2 taxpayer, require the taxpayer to prepare and file with the
3 Department on a form prescribed by the Department within not
4 less than 60 days after receipt of the notice an annual
5 information return for the tax year specified in the notice.
6 Such annual return to the Department shall include a
7 statement of gross receipts as shown by the taxpayer's last
8 Federal income tax return. If the total receipts of the
9 business as reported in the Federal income tax return do not
10 agree with the gross receipts reported to the Department of
11 Revenue for the same period, the taxpayer shall attach to his
12 annual return a schedule showing a reconciliation of the 2
13 amounts and the reasons for the difference. The taxpayer's
14 annual return to the Department shall also disclose the cost
15 of goods sold by the taxpayer during the year covered by such
16 return, opening and closing inventories of such goods for
17 such year, cost of goods used from stock or taken from stock
18 and given away by the taxpayer during such year, pay roll
19 information of the taxpayer's business during such year and
20 any additional reasonable information which the Department
21 deems would be helpful in determining the accuracy of the
22 monthly, quarterly or annual returns filed by such taxpayer
23 as hereinbefore provided for in this Section.
24 If the annual information return required by this Section
25 is not filed when and as required, the taxpayer shall be
26 liable as follows:
27 (i) Until January 1, 1994, the taxpayer shall be
28 liable for a penalty equal to 1/6 of 1% of the tax due
29 from such taxpayer under this Act during the period to be
30 covered by the annual return for each month or fraction
31 of a month until such return is filed as required, the
32 penalty to be assessed and collected in the same manner
33 as any other penalty provided for in this Act.
34 (ii) On and after January 1, 1994, the taxpayer
35 shall be liable for a penalty as described in Section 3-4
-63- LRB9000201MWgcccr1
1 of the Uniform Penalty and Interest Act.
2 The chief executive officer, proprietor, owner or highest
3 ranking manager shall sign the annual return to certify the
4 accuracy of the information contained therein. Any person
5 who willfully signs the annual return containing false or
6 inaccurate information shall be guilty of perjury and
7 punished accordingly. The annual return form prescribed by
8 the Department shall include a warning that the person
9 signing the return may be liable for perjury.
10 The foregoing portion of this Section concerning the
11 filing of an annual information return shall not apply to a
12 serviceman who is not required to file an income tax return
13 with the United States Government.
14 As soon as possible after the first day of each month,
15 upon certification of the Department of Revenue, the
16 Comptroller shall order transferred and the Treasurer shall
17 transfer from the General Revenue Fund to the Motor Fuel Tax
18 Fund an amount equal to 1.7% of 80% of the net revenue
19 realized under this Act for the second preceding month;
20 except that this transfer shall not be made for the months
21 February through June, 1992.
22 Net revenue realized for a month shall be the revenue
23 collected by the State pursuant to this Act, less the amount
24 paid out during that month as refunds to taxpayers for
25 overpayment of liability.
26 For greater simplicity of administration, it shall be
27 permissible for manufacturers, importers and wholesalers
28 whose products are sold by numerous servicemen in Illinois,
29 and who wish to do so, to assume the responsibility for
30 accounting and paying to the Department all tax accruing
31 under this Act with respect to such sales, if the servicemen
32 who are affected do not make written objection to the
33 Department to this arrangement.
34 (Source: P.A. 88-45; 88-116; 88-547, eff. 6-30-94; 88-669,
35 eff. 11-29-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
-64- LRB9000201MWgcccr1
1 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
2 Section 25. The Retailer's Occupation Tax Act is amended
3 by changing Section 3 as follows:
4 (35 ILCS 120/3) (from Ch. 120, par. 442)
5 (Text of Section before amendment by P.A. 90-491)
6 Sec. 3. Except as provided in this Section, on or before
7 the twentieth day of each calendar month, every person
8 engaged in the business of selling tangible personal property
9 at retail in this State during the preceding calendar month
10 shall file a return with the Department, stating:
11 1. The name of the seller;
12 2. His residence address and the address of his
13 principal place of business and the address of the
14 principal place of business (if that is a different
15 address) from which he engages in the business of selling
16 tangible personal property at retail in this State;
17 3. Total amount of receipts received by him during
18 the preceding calendar month or quarter, as the case may
19 be, from sales of tangible personal property, and from
20 services furnished, by him during such preceding calendar
21 month or quarter;
22 4. Total amount received by him during the
23 preceding calendar month or quarter on charge and time
24 sales of tangible personal property, and from services
25 furnished, by him prior to the month or quarter for which
26 the return is filed;
27 5. Deductions allowed by law;
28 6. Gross receipts which were received by him during
29 the preceding calendar month or quarter and upon the
30 basis of which the tax is imposed;
31 7. The amount of credit provided in Section 2d of
32 this Act;
33 8. The amount of tax due;
-65- LRB9000201MWgcccr1
1 9. The signature of the taxpayer; and
2 10. Such other reasonable information as the
3 Department may require.
4 If a taxpayer fails to sign a return within 30 days after
5 the proper notice and demand for signature by the Department,
6 the return shall be considered valid and any amount shown to
7 be due on the return shall be deemed assessed.
8 Each return shall be accompanied by the statement of
9 prepaid tax issued pursuant to Section 2e for which credit is
10 claimed.
11 A retailer may accept a Manufacturer's Purchase Credit
12 certification from a purchaser in satisfaction of Use Tax as
13 provided in Section 3-85 of the Use Tax Act if the purchaser
14 provides the appropriate documentation as required by Section
15 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
16 certification, accepted by a retailer as provided in Section
17 3-85 of the Use Tax Act, may be used by that retailer to
18 satisfy Retailers' Occupation Tax liability in the amount
19 claimed in the certification, not to exceed 6.25% of the
20 receipts subject to tax from a qualifying purchase.
21 The Department may require returns to be filed on a
22 quarterly basis. If so required, a return for each calendar
23 quarter shall be filed on or before the twentieth day of the
24 calendar month following the end of such calendar quarter.
25 The taxpayer shall also file a return with the Department for
26 each of the first two months of each calendar quarter, on or
27 before the twentieth day of the following calendar month,
28 stating:
29 1. The name of the seller;
30 2. The address of the principal place of business
31 from which he engages in the business of selling tangible
32 personal property at retail in this State;
33 3. The total amount of taxable receipts received by
34 him during the preceding calendar month from sales of
35 tangible personal property by him during such preceding
-66- LRB9000201MWgcccr1
1 calendar month, including receipts from charge and time
2 sales, but less all deductions allowed by law;
3 4. The amount of credit provided in Section 2d of
4 this Act;
5 5. The amount of tax due; and
6 6. Such other reasonable information as the
7 Department may require.
8 If a total amount of less than $1 is payable, refundable
9 or creditable, such amount shall be disregarded if it is less
10 than 50 cents and shall be increased to $1 if it is 50 cents
11 or more.
12 Beginning October 1, 1993, a taxpayer who has an average
13 monthly tax liability of $150,000 or more shall make all
14 payments required by rules of the Department by electronic
15 funds transfer. Beginning October 1, 1994, a taxpayer who
16 has an average monthly tax liability of $100,000 or more
17 shall make all payments required by rules of the Department
18 by electronic funds transfer. Beginning October 1, 1995, a
19 taxpayer who has an average monthly tax liability of $50,000
20 or more shall make all payments required by rules of the
21 Department by electronic funds transfer. The term "average
22 monthly tax liability" shall be the sum of the taxpayer's
23 liabilities under this Act, and under all other State and
24 local occupation and use tax laws administered by the
25 Department, for the immediately preceding calendar year
26 divided by 12.
27 Before August 1 of each year beginning in 1993, the
28 Department shall notify all taxpayers required to make
29 payments by electronic funds transfer. All taxpayers
30 required to make payments by electronic funds transfer shall
31 make those payments for a minimum of one year beginning on
32 October 1.
33 Any taxpayer not required to make payments by electronic
34 funds transfer may make payments by electronic funds transfer
35 with the permission of the Department.
-67- LRB9000201MWgcccr1
1 All taxpayers required to make payment by electronic
2 funds transfer and any taxpayers authorized to voluntarily
3 make payments by electronic funds transfer shall make those
4 payments in the manner authorized by the Department.
5 The Department shall adopt such rules as are necessary to
6 effectuate a program of electronic funds transfer and the
7 requirements of this Section.
8 Any amount which is required to be shown or reported on
9 any return or other document under this Act shall, if such
10 amount is not a whole-dollar amount, be increased to the
11 nearest whole-dollar amount in any case where the fractional
12 part of a dollar is 50 cents or more, and decreased to the
13 nearest whole-dollar amount where the fractional part of a
14 dollar is less than 50 cents.
15 If the retailer is otherwise required to file a monthly
16 return and if the retailer's average monthly tax liability to
17 the Department does not exceed $200, the Department may
18 authorize his returns to be filed on a quarter annual basis,
19 with the return for January, February and March of a given
20 year being due by April 20 of such year; with the return for
21 April, May and June of a given year being due by July 20 of
22 such year; with the return for July, August and September of
23 a given year being due by October 20 of such year, and with
24 the return for October, November and December of a given year
25 being due by January 20 of the following year.
26 If the retailer is otherwise required to file a monthly
27 or quarterly return and if the retailer's average monthly tax
28 liability with the Department does not exceed $50, the
29 Department may authorize his returns to be filed on an annual
30 basis, with the return for a given year being due by January
31 20 of the following year.
32 Such quarter annual and annual returns, as to form and
33 substance, shall be subject to the same requirements as
34 monthly returns.
35 Notwithstanding any other provision in this Act
-68- LRB9000201MWgcccr1
1 concerning the time within which a retailer may file his
2 return, in the case of any retailer who ceases to engage in a
3 kind of business which makes him responsible for filing
4 returns under this Act, such retailer shall file a final
5 return under this Act with the Department not more than one
6 month after discontinuing such business.
7 Where the same person has more than one business
8 registered with the Department under separate registrations
9 under this Act, such person may not file each return that is
10 due as a single return covering all such registered
11 businesses, but shall file separate returns for each such
12 registered business.
13 In addition, with respect to motor vehicles, watercraft,
14 aircraft, and trailers that are required to be registered
15 with an agency of this State, every retailer selling this
16 kind of tangible personal property shall file, with the
17 Department, upon a form to be prescribed and supplied by the
18 Department, a separate return for each such item of tangible
19 personal property which the retailer sells, except that
20 where, in the same transaction, a retailer of aircraft,
21 watercraft, motor vehicles or trailers transfers more than
22 one aircraft, watercraft, motor vehicle or trailer to another
23 aircraft, watercraft, motor vehicle retailer or trailer
24 retailer for the purpose of resale, that seller for resale
25 may report the transfer of all aircraft, watercraft, motor
26 vehicles or trailers involved in that transaction to the
27 Department on the same uniform invoice-transaction reporting
28 return form. For purposes of this Section, "watercraft"
29 means a Class 2, Class 3, or Class 4 watercraft as defined in
30 Section 3-2 of the Boat Registration and Safety Act, a
31 personal watercraft, or any boat equipped with an inboard
32 motor.
33 Any retailer who sells only motor vehicles, watercraft,
34 aircraft, or trailers that are required to be registered with
35 an agency of this State, so that all retailers' occupation
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1 tax liability is required to be reported, and is reported, on
2 such transaction reporting returns and who is not otherwise
3 required to file monthly or quarterly returns, need not file
4 monthly or quarterly returns. However, those retailers shall
5 be required to file returns on an annual basis.
6 The transaction reporting return, in the case of motor
7 vehicles or trailers that are required to be registered with
8 an agency of this State, shall be the same document as the
9 Uniform Invoice referred to in Section 5-402 of The Illinois
10 Vehicle Code and must show the name and address of the
11 seller; the name and address of the purchaser; the amount of
12 the selling price including the amount allowed by the
13 retailer for traded-in property, if any; the amount allowed
14 by the retailer for the traded-in tangible personal property,
15 if any, to the extent to which Section 1 of this Act allows
16 an exemption for the value of traded-in property; the balance
17 payable after deducting such trade-in allowance from the
18 total selling price; the amount of tax due from the retailer
19 with respect to such transaction; the amount of tax collected
20 from the purchaser by the retailer on such transaction (or
21 satisfactory evidence that such tax is not due in that
22 particular instance, if that is claimed to be the fact); the
23 place and date of the sale; a sufficient identification of
24 the property sold; such other information as is required in
25 Section 5-402 of The Illinois Vehicle Code, and such other
26 information as the Department may reasonably require.
27 The transaction reporting return in the case of
28 watercraft or aircraft must show the name and address of the
29 seller; the name and address of the purchaser; the amount of
30 the selling price including the amount allowed by the
31 retailer for traded-in property, if any; the amount allowed
32 by the retailer for the traded-in tangible personal property,
33 if any, to the extent to which Section 1 of this Act allows
34 an exemption for the value of traded-in property; the balance
35 payable after deducting such trade-in allowance from the
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1 total selling price; the amount of tax due from the retailer
2 with respect to such transaction; the amount of tax collected
3 from the purchaser by the retailer on such transaction (or
4 satisfactory evidence that such tax is not due in that
5 particular instance, if that is claimed to be the fact); the
6 place and date of the sale, a sufficient identification of
7 the property sold, and such other information as the
8 Department may reasonably require.
9 Such transaction reporting return shall be filed not
10 later than 20 days after the day of delivery of the item that
11 is being sold, but may be filed by the retailer at any time
12 sooner than that if he chooses to do so. The transaction
13 reporting return and tax remittance or proof of exemption
14 from the Illinois use tax may be transmitted to the
15 Department by way of the State agency with which, or State
16 officer with whom the tangible personal property must be
17 titled or registered (if titling or registration is required)
18 if the Department and such agency or State officer determine
19 that this procedure will expedite the processing of
20 applications for title or registration.
21 With each such transaction reporting return, the retailer
22 shall remit the proper amount of tax due (or shall submit
23 satisfactory evidence that the sale is not taxable if that is
24 the case), to the Department or its agents, whereupon the
25 Department shall issue, in the purchaser's name, a use tax
26 receipt (or a certificate of exemption if the Department is
27 satisfied that the particular sale is tax exempt) which such
28 purchaser may submit to the agency with which, or State
29 officer with whom, he must title or register the tangible
30 personal property that is involved (if titling or
31 registration is required) in support of such purchaser's
32 application for an Illinois certificate or other evidence of
33 title or registration to such tangible personal property.
34 No retailer's failure or refusal to remit tax under this
35 Act precludes a user, who has paid the proper tax to the
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1 retailer, from obtaining his certificate of title or other
2 evidence of title or registration (if titling or registration
3 is required) upon satisfying the Department that such user
4 has paid the proper tax (if tax is due) to the retailer. The
5 Department shall adopt appropriate rules to carry out the
6 mandate of this paragraph.
7 If the user who would otherwise pay tax to the retailer
8 wants the transaction reporting return filed and the payment
9 of the tax or proof of exemption made to the Department
10 before the retailer is willing to take these actions and such
11 user has not paid the tax to the retailer, such user may
12 certify to the fact of such delay by the retailer and may
13 (upon the Department being satisfied of the truth of such
14 certification) transmit the information required by the
15 transaction reporting return and the remittance for tax or
16 proof of exemption directly to the Department and obtain his
17 tax receipt or exemption determination, in which event the
18 transaction reporting return and tax remittance (if a tax
19 payment was required) shall be credited by the Department to
20 the proper retailer's account with the Department, but
21 without the 2.1% or 1.75% discount provided for in this
22 Section being allowed. When the user pays the tax directly
23 to the Department, he shall pay the tax in the same amount
24 and in the same form in which it would be remitted if the tax
25 had been remitted to the Department by the retailer.
26 Refunds made by the seller during the preceding return
27 period to purchasers, on account of tangible personal
28 property returned to the seller, shall be allowed as a
29 deduction under subdivision 5 of his monthly or quarterly
30 return, as the case may be, in case the seller had
31 theretofore included the receipts from the sale of such
32 tangible personal property in a return filed by him and had
33 paid the tax imposed by this Act with respect to such
34 receipts.
35 Where the seller is a corporation, the return filed on
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1 behalf of such corporation shall be signed by the president,
2 vice-president, secretary or treasurer or by the properly
3 accredited agent of such corporation.
4 Where the seller is a limited liability company, the
5 return filed on behalf of the limited liability company shall
6 be signed by a manager, member, or properly accredited agent
7 of the limited liability company.
8 Except as provided in this Section, the retailer filing
9 the return under this Section shall, at the time of filing
10 such return, pay to the Department the amount of tax imposed
11 by this Act less a discount of 2.1% prior to January 1, 1990
12 and 1.75% on and after January 1, 1990, or $5 per calendar
13 year, whichever is greater, which is allowed to reimburse the
14 retailer for the expenses incurred in keeping records,
15 preparing and filing returns, remitting the tax and supplying
16 data to the Department on request. Any prepayment made
17 pursuant to Section 2d of this Act shall be included in the
18 amount on which such 2.1% or 1.75% discount is computed. In
19 the case of retailers who report and pay the tax on a
20 transaction by transaction basis, as provided in this
21 Section, such discount shall be taken with each such tax
22 remittance instead of when such retailer files his periodic
23 return.
24 If the taxpayer's average monthly tax liability to the
25 Department under this Act, the Use Tax Act, the Service
26 Occupation Tax Act, and the Service Use Tax Act, excluding
27 any liability for prepaid sales tax to be remitted in
28 accordance with Section 2d of this Act, was $10,000 or more
29 during the preceding 4 complete calendar quarters, he shall
30 file a return with the Department each month by the 20th day
31 of the month next following the month during which such tax
32 liability is incurred and shall make payments to the
33 Department on or before the 7th, 15th, 22nd and last day of
34 the month during which such liability is incurred. If the
35 month during which such tax liability is incurred began prior
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1 to January 1, 1985, each payment shall be in an amount equal
2 to 1/4 of the taxpayer's actual liability for the month or an
3 amount set by the Department not to exceed 1/4 of the average
4 monthly liability of the taxpayer to the Department for the
5 preceding 4 complete calendar quarters (excluding the month
6 of highest liability and the month of lowest liability in
7 such 4 quarter period). If the month during which such tax
8 liability is incurred begins on or after January 1, 1985 and
9 prior to January 1, 1987, each payment shall be in an amount
10 equal to 22.5% of the taxpayer's actual liability for the
11 month or 27.5% of the taxpayer's liability for the same
12 calendar month of the preceding year. If the month during
13 which such tax liability is incurred begins on or after
14 January 1, 1987 and prior to January 1, 1988, each payment
15 shall be in an amount equal to 22.5% of the taxpayer's actual
16 liability for the month or 26.25% of the taxpayer's liability
17 for the same calendar month of the preceding year. If the
18 month during which such tax liability is incurred begins on
19 or after January 1, 1988, and prior to January 1, 1989, or
20 begins on or after January 1, 1996, each payment shall be in
21 an amount equal to 22.5% of the taxpayer's actual liability
22 for the month or 25% of the taxpayer's liability for the same
23 calendar month of the preceding year. If the month during
24 which such tax liability is incurred begins on or after
25 January 1, 1989, and prior to January 1, 1996, each payment
26 shall be in an amount equal to 22.5% of the taxpayer's actual
27 liability for the month or 25% of the taxpayer's liability
28 for the same calendar month of the preceding year or 100% of
29 the taxpayer's actual liability for the quarter monthly
30 reporting period. The amount of such quarter monthly
31 payments shall be credited against the final tax liability of
32 the taxpayer's return for that month. Once applicable, the
33 requirement of the making of quarter monthly payments to the
34 Department by taxpayers having an average monthly tax
35 liability of $10,000 or more as determined in the manner
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1 provided above shall continue until such taxpayer's average
2 monthly liability to the Department during the preceding 4
3 complete calendar quarters (excluding the month of highest
4 liability and the month of lowest liability) is less than
5 $9,000, or until such taxpayer's average monthly liability to
6 the Department as computed for each calendar quarter of the 4
7 preceding complete calendar quarter period is less than
8 $10,000. However, if a taxpayer can show the Department that
9 a substantial change in the taxpayer's business has occurred
10 which causes the taxpayer to anticipate that his average
11 monthly tax liability for the reasonably foreseeable future
12 will fall below $10,000, then such taxpayer may petition the
13 Department for a change in such taxpayer's reporting status.
14 The Department shall change such taxpayer's reporting status
15 unless it finds that such change is seasonal in nature and
16 not likely to be long term. If any such quarter monthly
17 payment is not paid at the time or in the amount required by
18 this Section, then the taxpayer's 2.1% or 1.75% vendors'
19 discount shall be reduced by 2.1% or 1.75% of the difference
20 between the minimum amount due as a payment and the amount of
21 such quarter monthly payment actually and timely paid, and
22 the taxpayer shall be liable for penalties and interest on
23 such difference, except insofar as the taxpayer has
24 previously made payments for that month to the Department in
25 excess of the minimum payments previously due as provided in
26 this Section. The Department shall make reasonable rules and
27 regulations to govern the quarter monthly payment amount and
28 quarter monthly payment dates for taxpayers who file on other
29 than a calendar monthly basis.
30 Without regard to whether a taxpayer is required to make
31 quarter monthly payments as specified above, any taxpayer who
32 is required by Section 2d of this Act to collect and remit
33 prepaid taxes and has collected prepaid taxes which average
34 in excess of $25,000 per month during the preceding 2
35 complete calendar quarters, shall file a return with the
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1 Department as required by Section 2f and shall make payments
2 to the Department on or before the 7th, 15th, 22nd and last
3 day of the month during which such liability is incurred. If
4 the month during which such tax liability is incurred began
5 prior to the effective date of this amendatory Act of 1985,
6 each payment shall be in an amount not less than 22.5% of the
7 taxpayer's actual liability under Section 2d. If the month
8 during which such tax liability is incurred begins on or
9 after January 1, 1986, each payment shall be in an amount
10 equal to 22.5% of the taxpayer's actual liability for the
11 month or 27.5% of the taxpayer's liability for the same
12 calendar month of the preceding calendar year. If the month
13 during which such tax liability is incurred begins on or
14 after January 1, 1987, each payment shall be in an amount
15 equal to 22.5% of the taxpayer's actual liability for the
16 month or 26.25% of the taxpayer's liability for the same
17 calendar month of the preceding year. The amount of such
18 quarter monthly payments shall be credited against the final
19 tax liability of the taxpayer's return for that month filed
20 under this Section or Section 2f, as the case may be. Once
21 applicable, the requirement of the making of quarter monthly
22 payments to the Department pursuant to this paragraph shall
23 continue until such taxpayer's average monthly prepaid tax
24 collections during the preceding 2 complete calendar quarters
25 is $25,000 or less. If any such quarter monthly payment is
26 not paid at the time or in the amount required, the taxpayer
27 shall be liable for penalties and interest on such
28 difference, except insofar as the taxpayer has previously
29 made payments for that month in excess of the minimum
30 payments previously due.
31 If any payment provided for in this Section exceeds the
32 taxpayer's liabilities under this Act, the Use Tax Act, the
33 Service Occupation Tax Act and the Service Use Tax Act, as
34 shown on an original monthly return, the Department shall, if
35 requested by the taxpayer, issue to the taxpayer a credit
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1 memorandum no later than 30 days after the date of payment.
2 The credit evidenced by such credit memorandum may be
3 assigned by the taxpayer to a similar taxpayer under this
4 Act, the Use Tax Act, the Service Occupation Tax Act or the
5 Service Use Tax Act, in accordance with reasonable rules and
6 regulations to be prescribed by the Department. If no such
7 request is made, the taxpayer may credit such excess payment
8 against tax liability subsequently to be remitted to the
9 Department under this Act, the Use Tax Act, the Service
10 Occupation Tax Act or the Service Use Tax Act, in accordance
11 with reasonable rules and regulations prescribed by the
12 Department. If the Department subsequently determined that
13 all or any part of the credit taken was not actually due to
14 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
15 shall be reduced by 2.1% or 1.75% of the difference between
16 the credit taken and that actually due, and that taxpayer
17 shall be liable for penalties and interest on such
18 difference.
19 If a retailer of motor fuel is entitled to a credit under
20 Section 2d of this Act which exceeds the taxpayer's liability
21 to the Department under this Act for the month which the
22 taxpayer is filing a return, the Department shall issue the
23 taxpayer a credit memorandum for the excess.
24 Beginning January 1, 1990, each month the Department
25 shall pay into the Local Government Tax Fund, a special fund
26 in the State treasury which is hereby created, the net
27 revenue realized for the preceding month from the 1% tax on
28 sales of food for human consumption which is to be consumed
29 off the premises where it is sold (other than alcoholic
30 beverages, soft drinks and food which has been prepared for
31 immediate consumption) and prescription and nonprescription
32 medicines, drugs, medical appliances and insulin, urine
33 testing materials, syringes and needles used by diabetics.
34 Beginning January 1, 1990, each month the Department
35 shall pay into the County and Mass Transit District Fund, a
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1 special fund in the State treasury which is hereby created,
2 4% of the net revenue realized for the preceding month from
3 the 6.25% general rate.
4 Beginning January 1, 1990, each month the Department
5 shall pay into the Local Government Tax Fund 16% of the net
6 revenue realized for the preceding month from the 6.25%
7 general rate on the selling price of tangible personal
8 property.
9 Of the remainder of the moneys received by the Department
10 pursuant to this Act, (a) 1.75% thereof shall be paid into
11 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
12 and on and after July 1, 1989, 3.8% thereof shall be paid
13 into the Build Illinois Fund; provided, however, that if in
14 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
15 as the case may be, of the moneys received by the Department
16 and required to be paid into the Build Illinois Fund pursuant
17 to this Act, Section 9 of the Use Tax Act, Section 9 of the
18 Service Use Tax Act, and Section 9 of the Service Occupation
19 Tax Act, such Acts being hereinafter called the "Tax Acts"
20 and such aggregate of 2.2% or 3.8%, as the case may be, of
21 moneys being hereinafter called the "Tax Act Amount", and (2)
22 the amount transferred to the Build Illinois Fund from the
23 State and Local Sales Tax Reform Fund shall be less than the
24 Annual Specified Amount (as hereinafter defined), an amount
25 equal to the difference shall be immediately paid into the
26 Build Illinois Fund from other moneys received by the
27 Department pursuant to the Tax Acts; the "Annual Specified
28 Amount" means the amounts specified below for fiscal years
29 1986 through 1993:
30 Fiscal Year Annual Specified Amount
31 1986 $54,800,000
32 1987 $76,650,000
33 1988 $80,480,000
34 1989 $88,510,000
35 1990 $115,330,000
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1 1991 $145,470,000
2 1992 $182,730,000
3 1993 $206,520,000;
4 and means the Certified Annual Debt Service Requirement (as
5 defined in Section 13 of the Build Illinois Bond Act) or the
6 Tax Act Amount, whichever is greater, for fiscal year 1994
7 and each fiscal year thereafter; and further provided, that
8 if on the last business day of any month the sum of (1) the
9 Tax Act Amount required to be deposited into the Build
10 Illinois Bond Account in the Build Illinois Fund during such
11 month and (2) the amount transferred to the Build Illinois
12 Fund from the State and Local Sales Tax Reform Fund shall
13 have been less than 1/12 of the Annual Specified Amount, an
14 amount equal to the difference shall be immediately paid into
15 the Build Illinois Fund from other moneys received by the
16 Department pursuant to the Tax Acts; and, further provided,
17 that in no event shall the payments required under the
18 preceding proviso result in aggregate payments into the Build
19 Illinois Fund pursuant to this clause (b) for any fiscal year
20 in excess of the greater of (i) the Tax Act Amount or (ii)
21 the Annual Specified Amount for such fiscal year. The
22 amounts payable into the Build Illinois Fund under clause (b)
23 of the first sentence in this paragraph shall be payable only
24 until such time as the aggregate amount on deposit under each
25 trust indenture securing Bonds issued and outstanding
26 pursuant to the Build Illinois Bond Act is sufficient, taking
27 into account any future investment income, to fully provide,
28 in accordance with such indenture, for the defeasance of or
29 the payment of the principal of, premium, if any, and
30 interest on the Bonds secured by such indenture and on any
31 Bonds expected to be issued thereafter and all fees and costs
32 payable with respect thereto, all as certified by the
33 Director of the Bureau of the Budget. If on the last
34 business day of any month in which Bonds are outstanding
35 pursuant to the Build Illinois Bond Act, the aggregate of
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1 moneys deposited in the Build Illinois Bond Account in the
2 Build Illinois Fund in such month shall be less than the
3 amount required to be transferred in such month from the
4 Build Illinois Bond Account to the Build Illinois Bond
5 Retirement and Interest Fund pursuant to Section 13 of the
6 Build Illinois Bond Act, an amount equal to such deficiency
7 shall be immediately paid from other moneys received by the
8 Department pursuant to the Tax Acts to the Build Illinois
9 Fund; provided, however, that any amounts paid to the Build
10 Illinois Fund in any fiscal year pursuant to this sentence
11 shall be deemed to constitute payments pursuant to clause (b)
12 of the first sentence of this paragraph and shall reduce the
13 amount otherwise payable for such fiscal year pursuant to
14 that clause (b). The moneys received by the Department
15 pursuant to this Act and required to be deposited into the
16 Build Illinois Fund are subject to the pledge, claim and
17 charge set forth in Section 12 of the Build Illinois Bond
18 Act.
19 Subject to payment of amounts into the Build Illinois
20 Fund as provided in the preceding paragraph or in any
21 amendment thereto hereafter enacted, the following specified
22 monthly installment of the amount requested in the
23 certificate of the Chairman of the Metropolitan Pier and
24 Exposition Authority provided under Section 8.25f of the
25 State Finance Act, but not in excess of sums designated as
26 "Total Deposit", shall be deposited in the aggregate from
27 collections under Section 9 of the Use Tax Act, Section 9 of
28 the Service Use Tax Act, Section 9 of the Service Occupation
29 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
30 into the McCormick Place Expansion Project Fund in the
31 specified fiscal years.
32 Fiscal Year Total Deposit
33 1993 $0
34 1994 53,000,000
35 1995 58,000,000
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1 1996 61,000,000
2 1997 64,000,000
3 1998 68,000,000
4 1999 71,000,000
5 2000 75,000,000
6 2001 80,000,000
7 2002 84,000,000
8 2003 89,000,000
9 2004 93,000,000
10 2005 97,000,000
11 2006 102,000,000
12 2007 and 106,000,000
13 each fiscal year
14 thereafter that bonds
15 are outstanding under
16 Section 13.2 of the
17 Metropolitan Pier and
18 Exposition Authority
19 Act, but not after fiscal year 2029.
20 Beginning July 20, 1993 and in each month of each fiscal
21 year thereafter, one-eighth of the amount requested in the
22 certificate of the Chairman of the Metropolitan Pier and
23 Exposition Authority for that fiscal year, less the amount
24 deposited into the McCormick Place Expansion Project Fund by
25 the State Treasurer in the respective month under subsection
26 (g) of Section 13 of the Metropolitan Pier and Exposition
27 Authority Act, plus cumulative deficiencies in the deposits
28 required under this Section for previous months and years,
29 shall be deposited into the McCormick Place Expansion Project
30 Fund, until the full amount requested for the fiscal year,
31 but not in excess of the amount specified above as "Total
32 Deposit", has been deposited.
33 Subject to payment of amounts into the Build Illinois
34 Fund and the McCormick Place Expansion Project Fund pursuant
35 to the preceding paragraphs or in any amendment thereto
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1 hereafter enacted, each month the Department shall pay into
2 the Local Government Distributive Fund 0.4% of the net
3 revenue realized for the preceding month from the 5% general
4 rate or 0.4% of 80% of the net revenue realized for the
5 preceding month from the 6.25% general rate, as the case may
6 be, on the selling price of tangible personal property which
7 amount shall, subject to appropriation, be distributed as
8 provided in Section 2 of the State Revenue Sharing Act. No
9 payments or distributions pursuant to this paragraph shall be
10 made if the tax imposed by this Act on photoprocessing
11 products is declared unconstitutional, or if the proceeds
12 from such tax are unavailable for distribution because of
13 litigation.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project to the preceding
16 paragraphs or in any amendments thereto hereafter enacted,
17 beginning July 1, 1993, the Department shall each month pay
18 into the Illinois Tax Increment Fund 0.27% of 80% of the net
19 revenue realized for the preceding month from the 6.25%
20 general rate on the selling price of tangible personal
21 property.
22 Of the remainder of the moneys received by the Department
23 pursuant to this Act, 75% thereof shall be paid into the
24 State Treasury and 25% shall be reserved in a special account
25 and used only for the transfer to the Common School Fund as
26 part of the monthly transfer from the General Revenue Fund in
27 accordance with Section 8a of the State Finance Act.
28 The Department may, upon separate written notice to a
29 taxpayer, require the taxpayer to prepare and file with the
30 Department on a form prescribed by the Department within not
31 less than 60 days after receipt of the notice an annual
32 information return for the tax year specified in the notice.
33 Such annual return to the Department shall include a
34 statement of gross receipts as shown by the retailer's last
35 Federal income tax return. If the total receipts of the
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1 business as reported in the Federal income tax return do not
2 agree with the gross receipts reported to the Department of
3 Revenue for the same period, the retailer shall attach to his
4 annual return a schedule showing a reconciliation of the 2
5 amounts and the reasons for the difference. The retailer's
6 annual return to the Department shall also disclose the cost
7 of goods sold by the retailer during the year covered by such
8 return, opening and closing inventories of such goods for
9 such year, costs of goods used from stock or taken from stock
10 and given away by the retailer during such year, payroll
11 information of the retailer's business during such year and
12 any additional reasonable information which the Department
13 deems would be helpful in determining the accuracy of the
14 monthly, quarterly or annual returns filed by such retailer
15 as provided for in this Section.
16 If the annual information return required by this Section
17 is not filed when and as required, the taxpayer shall be
18 liable as follows:
19 (i) Until January 1, 1994, the taxpayer shall be
20 liable for a penalty equal to 1/6 of 1% of the tax due
21 from such taxpayer under this Act during the period to be
22 covered by the annual return for each month or fraction
23 of a month until such return is filed as required, the
24 penalty to be assessed and collected in the same manner
25 as any other penalty provided for in this Act.
26 (ii) On and after January 1, 1994, the taxpayer
27 shall be liable for a penalty as described in Section 3-4
28 of the Uniform Penalty and Interest Act.
29 The chief executive officer, proprietor, owner or highest
30 ranking manager shall sign the annual return to certify the
31 accuracy of the information contained therein. Any person
32 who willfully signs the annual return containing false or
33 inaccurate information shall be guilty of perjury and
34 punished accordingly. The annual return form prescribed by
35 the Department shall include a warning that the person
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1 signing the return may be liable for perjury.
2 The provisions of this Section concerning the filing of
3 an annual information return do not apply to a retailer who
4 is not required to file an income tax return with the United
5 States Government.
6 As soon as possible after the first day of each month,
7 upon certification of the Department of Revenue, the
8 Comptroller shall order transferred and the Treasurer shall
9 transfer from the General Revenue Fund to the Motor Fuel Tax
10 Fund an amount equal to 1.7% of 80% of the net revenue
11 realized under this Act for the second preceding month;
12 except that this transfer shall not be made for the months
13 February through June, 1992.
14 Net revenue realized for a month shall be the revenue
15 collected by the State pursuant to this Act, less the amount
16 paid out during that month as refunds to taxpayers for
17 overpayment of liability.
18 For greater simplicity of administration, manufacturers,
19 importers and wholesalers whose products are sold at retail
20 in Illinois by numerous retailers, and who wish to do so, may
21 assume the responsibility for accounting and paying to the
22 Department all tax accruing under this Act with respect to
23 such sales, if the retailers who are affected do not make
24 written objection to the Department to this arrangement.
25 Any person who promotes, organizes, provides retail
26 selling space for concessionaires or other types of sellers
27 at the Illinois State Fair, DuQuoin State Fair, county fairs,
28 local fairs, art shows, flea markets and similar exhibitions
29 or events, including any transient merchant as defined by
30 Section 2 of the Transient Merchant Act of 1987, is required
31 to file a report with the Department providing the name of
32 the merchant's business, the name of the person or persons
33 engaged in merchant's business, the permanent address and
34 Illinois Retailers Occupation Tax Registration Number of the
35 merchant, the dates and location of the event and other
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1 reasonable information that the Department may require. The
2 report must be filed not later than the 20th day of the month
3 next following the month during which the event with retail
4 sales was held. Any person who fails to file a report
5 required by this Section commits a business offense and is
6 subject to a fine not to exceed $250.
7 Any person engaged in the business of selling tangible
8 personal property at retail as a concessionaire or other type
9 of seller at the Illinois State Fair, county fairs, art
10 shows, flea markets and similar exhibitions or events, or any
11 transient merchants, as defined by Section 2 of the Transient
12 Merchant Act of 1987, may be required to make a daily report
13 of the amount of such sales to the Department and to make a
14 daily payment of the full amount of tax due. The Department
15 shall impose this requirement when it finds that there is a
16 significant risk of loss of revenue to the State at such an
17 exhibition or event. Such a finding shall be based on
18 evidence that a substantial number of concessionaires or
19 other sellers who are not residents of Illinois will be
20 engaging in the business of selling tangible personal
21 property at retail at the exhibition or event, or other
22 evidence of a significant risk of loss of revenue to the
23 State. The Department shall notify concessionaires and other
24 sellers affected by the imposition of this requirement. In
25 the absence of notification by the Department, the
26 concessionaires and other sellers shall file their returns as
27 otherwise required in this Section.
28 (Source: P.A. 88-45; 88-116; 88-194; 88-480; 88-547, eff.
29 6-30-94; 88-660, eff. 9-16-94; 88-669, eff. 11-29-94; 88-670,
30 eff. 12-2-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
31 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
32 (Text of Section after amendment by P.A. 90-491)
33 Sec. 3. Except as provided in this Section, on or before
34 the twentieth day of each calendar month, every person
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1 engaged in the business of selling tangible personal property
2 at retail in this State during the preceding calendar month
3 shall file a return with the Department, stating:
4 1. The name of the seller;
5 2. His residence address and the address of his
6 principal place of business and the address of the
7 principal place of business (if that is a different
8 address) from which he engages in the business of selling
9 tangible personal property at retail in this State;
10 3. Total amount of receipts received by him during
11 the preceding calendar month or quarter, as the case may
12 be, from sales of tangible personal property, and from
13 services furnished, by him during such preceding calendar
14 month or quarter;
15 4. Total amount received by him during the
16 preceding calendar month or quarter on charge and time
17 sales of tangible personal property, and from services
18 furnished, by him prior to the month or quarter for which
19 the return is filed;
20 5. Deductions allowed by law;
21 6. Gross receipts which were received by him during
22 the preceding calendar month or quarter and upon the
23 basis of which the tax is imposed;
24 7. The amount of credit provided in Section 2d of
25 this Act;
26 8. The amount of tax due;
27 9. The signature of the taxpayer; and
28 10. Such other reasonable information as the
29 Department may require.
30 If a taxpayer fails to sign a return within 30 days after
31 the proper notice and demand for signature by the Department,
32 the return shall be considered valid and any amount shown to
33 be due on the return shall be deemed assessed.
34 Each return shall be accompanied by the statement of
35 prepaid tax issued pursuant to Section 2e for which credit is
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1 claimed.
2 A retailer may accept a Manufacturer's Purchase Credit
3 certification from a purchaser in satisfaction of Use Tax as
4 provided in Section 3-85 of the Use Tax Act if the purchaser
5 provides the appropriate documentation as required by Section
6 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7 certification, accepted by a retailer as provided in Section
8 3-85 of the Use Tax Act, may be used by that retailer to
9 satisfy Retailers' Occupation Tax liability in the amount
10 claimed in the certification, not to exceed 6.25% of the
11 receipts subject to tax from a qualifying purchase.
12 The Department may require returns to be filed on a
13 quarterly basis. If so required, a return for each calendar
14 quarter shall be filed on or before the twentieth day of the
15 calendar month following the end of such calendar quarter.
16 The taxpayer shall also file a return with the Department for
17 each of the first two months of each calendar quarter, on or
18 before the twentieth day of the following calendar month,
19 stating:
20 1. The name of the seller;
21 2. The address of the principal place of business
22 from which he engages in the business of selling tangible
23 personal property at retail in this State;
24 3. The total amount of taxable receipts received by
25 him during the preceding calendar month from sales of
26 tangible personal property by him during such preceding
27 calendar month, including receipts from charge and time
28 sales, but less all deductions allowed by law;
29 4. The amount of credit provided in Section 2d of
30 this Act;
31 5. The amount of tax due; and
32 6. Such other reasonable information as the
33 Department may require.
34 If a total amount of less than $1 is payable, refundable
35 or creditable, such amount shall be disregarded if it is less
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1 than 50 cents and shall be increased to $1 if it is 50 cents
2 or more.
3 Beginning October 1, 1993, a taxpayer who has an average
4 monthly tax liability of $150,000 or more shall make all
5 payments required by rules of the Department by electronic
6 funds transfer. Beginning October 1, 1994, a taxpayer who
7 has an average monthly tax liability of $100,000 or more
8 shall make all payments required by rules of the Department
9 by electronic funds transfer. Beginning October 1, 1995, a
10 taxpayer who has an average monthly tax liability of $50,000
11 or more shall make all payments required by rules of the
12 Department by electronic funds transfer. The term "average
13 monthly tax liability" shall be the sum of the taxpayer's
14 liabilities under this Act, and under all other State and
15 local occupation and use tax laws administered by the
16 Department, for the immediately preceding calendar year
17 divided by 12.
18 Before August 1 of each year beginning in 1993, the
19 Department shall notify all taxpayers required to make
20 payments by electronic funds transfer. All taxpayers
21 required to make payments by electronic funds transfer shall
22 make those payments for a minimum of one year beginning on
23 October 1.
24 Any taxpayer not required to make payments by electronic
25 funds transfer may make payments by electronic funds transfer
26 with the permission of the Department.
27 All taxpayers required to make payment by electronic
28 funds transfer and any taxpayers authorized to voluntarily
29 make payments by electronic funds transfer shall make those
30 payments in the manner authorized by the Department.
31 The Department shall adopt such rules as are necessary to
32 effectuate a program of electronic funds transfer and the
33 requirements of this Section.
34 Any amount which is required to be shown or reported on
35 any return or other document under this Act shall, if such
-88- LRB9000201MWgcccr1
1 amount is not a whole-dollar amount, be increased to the
2 nearest whole-dollar amount in any case where the fractional
3 part of a dollar is 50 cents or more, and decreased to the
4 nearest whole-dollar amount where the fractional part of a
5 dollar is less than 50 cents.
6 If the retailer is otherwise required to file a monthly
7 return and if the retailer's average monthly tax liability to
8 the Department does not exceed $200, the Department may
9 authorize his returns to be filed on a quarter annual basis,
10 with the return for January, February and March of a given
11 year being due by April 20 of such year; with the return for
12 April, May and June of a given year being due by July 20 of
13 such year; with the return for July, August and September of
14 a given year being due by October 20 of such year, and with
15 the return for October, November and December of a given year
16 being due by January 20 of the following year.
17 If the retailer is otherwise required to file a monthly
18 or quarterly return and if the retailer's average monthly tax
19 liability with the Department does not exceed $50, the
20 Department may authorize his returns to be filed on an annual
21 basis, with the return for a given year being due by January
22 20 of the following year.
23 Such quarter annual and annual returns, as to form and
24 substance, shall be subject to the same requirements as
25 monthly returns.
26 Notwithstanding any other provision in this Act
27 concerning the time within which a retailer may file his
28 return, in the case of any retailer who ceases to engage in a
29 kind of business which makes him responsible for filing
30 returns under this Act, such retailer shall file a final
31 return under this Act with the Department not more than one
32 month after discontinuing such business.
33 Where the same person has more than one business
34 registered with the Department under separate registrations
35 under this Act, such person may not file each return that is
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1 due as a single return covering all such registered
2 businesses, but shall file separate returns for each such
3 registered business.
4 In addition, with respect to motor vehicles, watercraft,
5 aircraft, and trailers that are required to be registered
6 with an agency of this State, every retailer selling this
7 kind of tangible personal property shall file, with the
8 Department, upon a form to be prescribed and supplied by the
9 Department, a separate return for each such item of tangible
10 personal property which the retailer sells, except that
11 where, in the same transaction, a retailer of aircraft,
12 watercraft, motor vehicles or trailers transfers more than
13 one aircraft, watercraft, motor vehicle or trailer to another
14 aircraft, watercraft, motor vehicle retailer or trailer
15 retailer for the purpose of resale, that seller for resale
16 may report the transfer of all aircraft, watercraft, motor
17 vehicles or trailers involved in that transaction to the
18 Department on the same uniform invoice-transaction reporting
19 return form. For purposes of this Section, "watercraft"
20 means a Class 2, Class 3, or Class 4 watercraft as defined in
21 Section 3-2 of the Boat Registration and Safety Act, a
22 personal watercraft, or any boat equipped with an inboard
23 motor.
24 Any retailer who sells only motor vehicles, watercraft,
25 aircraft, or trailers that are required to be registered with
26 an agency of this State, so that all retailers' occupation
27 tax liability is required to be reported, and is reported, on
28 such transaction reporting returns and who is not otherwise
29 required to file monthly or quarterly returns, need not file
30 monthly or quarterly returns. However, those retailers shall
31 be required to file returns on an annual basis.
32 The transaction reporting return, in the case of motor
33 vehicles or trailers that are required to be registered with
34 an agency of this State, shall be the same document as the
35 Uniform Invoice referred to in Section 5-402 of The Illinois
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1 Vehicle Code and must show the name and address of the
2 seller; the name and address of the purchaser; the amount of
3 the selling price including the amount allowed by the
4 retailer for traded-in property, if any; the amount allowed
5 by the retailer for the traded-in tangible personal property,
6 if any, to the extent to which Section 1 of this Act allows
7 an exemption for the value of traded-in property; the balance
8 payable after deducting such trade-in allowance from the
9 total selling price; the amount of tax due from the retailer
10 with respect to such transaction; the amount of tax collected
11 from the purchaser by the retailer on such transaction (or
12 satisfactory evidence that such tax is not due in that
13 particular instance, if that is claimed to be the fact); the
14 place and date of the sale; a sufficient identification of
15 the property sold; such other information as is required in
16 Section 5-402 of The Illinois Vehicle Code, and such other
17 information as the Department may reasonably require.
18 The transaction reporting return in the case of
19 watercraft or aircraft must show the name and address of the
20 seller; the name and address of the purchaser; the amount of
21 the selling price including the amount allowed by the
22 retailer for traded-in property, if any; the amount allowed
23 by the retailer for the traded-in tangible personal property,
24 if any, to the extent to which Section 1 of this Act allows
25 an exemption for the value of traded-in property; the balance
26 payable after deducting such trade-in allowance from the
27 total selling price; the amount of tax due from the retailer
28 with respect to such transaction; the amount of tax collected
29 from the purchaser by the retailer on such transaction (or
30 satisfactory evidence that such tax is not due in that
31 particular instance, if that is claimed to be the fact); the
32 place and date of the sale, a sufficient identification of
33 the property sold, and such other information as the
34 Department may reasonably require.
35 Such transaction reporting return shall be filed not
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1 later than 20 days after the day of delivery of the item that
2 is being sold, but may be filed by the retailer at any time
3 sooner than that if he chooses to do so. The transaction
4 reporting return and tax remittance or proof of exemption
5 from the Illinois use tax may be transmitted to the
6 Department by way of the State agency with which, or State
7 officer with whom the tangible personal property must be
8 titled or registered (if titling or registration is required)
9 if the Department and such agency or State officer determine
10 that this procedure will expedite the processing of
11 applications for title or registration.
12 With each such transaction reporting return, the retailer
13 shall remit the proper amount of tax due (or shall submit
14 satisfactory evidence that the sale is not taxable if that is
15 the case), to the Department or its agents, whereupon the
16 Department shall issue, in the purchaser's name, a use tax
17 receipt (or a certificate of exemption if the Department is
18 satisfied that the particular sale is tax exempt) which such
19 purchaser may submit to the agency with which, or State
20 officer with whom, he must title or register the tangible
21 personal property that is involved (if titling or
22 registration is required) in support of such purchaser's
23 application for an Illinois certificate or other evidence of
24 title or registration to such tangible personal property.
25 No retailer's failure or refusal to remit tax under this
26 Act precludes a user, who has paid the proper tax to the
27 retailer, from obtaining his certificate of title or other
28 evidence of title or registration (if titling or registration
29 is required) upon satisfying the Department that such user
30 has paid the proper tax (if tax is due) to the retailer. The
31 Department shall adopt appropriate rules to carry out the
32 mandate of this paragraph.
33 If the user who would otherwise pay tax to the retailer
34 wants the transaction reporting return filed and the payment
35 of the tax or proof of exemption made to the Department
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1 before the retailer is willing to take these actions and such
2 user has not paid the tax to the retailer, such user may
3 certify to the fact of such delay by the retailer and may
4 (upon the Department being satisfied of the truth of such
5 certification) transmit the information required by the
6 transaction reporting return and the remittance for tax or
7 proof of exemption directly to the Department and obtain his
8 tax receipt or exemption determination, in which event the
9 transaction reporting return and tax remittance (if a tax
10 payment was required) shall be credited by the Department to
11 the proper retailer's account with the Department, but
12 without the 2.1% or 1.75% discount provided for in this
13 Section being allowed. When the user pays the tax directly
14 to the Department, he shall pay the tax in the same amount
15 and in the same form in which it would be remitted if the tax
16 had been remitted to the Department by the retailer.
17 Refunds made by the seller during the preceding return
18 period to purchasers, on account of tangible personal
19 property returned to the seller, shall be allowed as a
20 deduction under subdivision 5 of his monthly or quarterly
21 return, as the case may be, in case the seller had
22 theretofore included the receipts from the sale of such
23 tangible personal property in a return filed by him and had
24 paid the tax imposed by this Act with respect to such
25 receipts.
26 Where the seller is a corporation, the return filed on
27 behalf of such corporation shall be signed by the president,
28 vice-president, secretary or treasurer or by the properly
29 accredited agent of such corporation.
30 Where the seller is a limited liability company, the
31 return filed on behalf of the limited liability company shall
32 be signed by a manager, member, or properly accredited agent
33 of the limited liability company.
34 Except as provided in this Section, the retailer filing
35 the return under this Section shall, at the time of filing
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1 such return, pay to the Department the amount of tax imposed
2 by this Act less a discount of 2.1% prior to January 1, 1990
3 and 1.75% on and after January 1, 1990, or $5 per calendar
4 year, whichever is greater, which is allowed to reimburse the
5 retailer for the expenses incurred in keeping records,
6 preparing and filing returns, remitting the tax and supplying
7 data to the Department on request. Any prepayment made
8 pursuant to Section 2d of this Act shall be included in the
9 amount on which such 2.1% or 1.75% discount is computed. In
10 the case of retailers who report and pay the tax on a
11 transaction by transaction basis, as provided in this
12 Section, such discount shall be taken with each such tax
13 remittance instead of when such retailer files his periodic
14 return.
15 If the taxpayer's average monthly tax liability to the
16 Department under this Act, the Use Tax Act, the Service
17 Occupation Tax Act, and the Service Use Tax Act, excluding
18 any liability for prepaid sales tax to be remitted in
19 accordance with Section 2d of this Act, was $10,000 or more
20 during the preceding 4 complete calendar quarters, he shall
21 file a return with the Department each month by the 20th day
22 of the month next following the month during which such tax
23 liability is incurred and shall make payments to the
24 Department on or before the 7th, 15th, 22nd and last day of
25 the month during which such liability is incurred. If the
26 month during which such tax liability is incurred began prior
27 to January 1, 1985, each payment shall be in an amount equal
28 to 1/4 of the taxpayer's actual liability for the month or an
29 amount set by the Department not to exceed 1/4 of the average
30 monthly liability of the taxpayer to the Department for the
31 preceding 4 complete calendar quarters (excluding the month
32 of highest liability and the month of lowest liability in
33 such 4 quarter period). If the month during which such tax
34 liability is incurred begins on or after January 1, 1985 and
35 prior to January 1, 1987, each payment shall be in an amount
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1 equal to 22.5% of the taxpayer's actual liability for the
2 month or 27.5% of the taxpayer's liability for the same
3 calendar month of the preceding year. If the month during
4 which such tax liability is incurred begins on or after
5 January 1, 1987 and prior to January 1, 1988, each payment
6 shall be in an amount equal to 22.5% of the taxpayer's actual
7 liability for the month or 26.25% of the taxpayer's liability
8 for the same calendar month of the preceding year. If the
9 month during which such tax liability is incurred begins on
10 or after January 1, 1988, and prior to January 1, 1989, or
11 begins on or after January 1, 1996, each payment shall be in
12 an amount equal to 22.5% of the taxpayer's actual liability
13 for the month or 25% of the taxpayer's liability for the same
14 calendar month of the preceding year. If the month during
15 which such tax liability is incurred begins on or after
16 January 1, 1989, and prior to January 1, 1996, each payment
17 shall be in an amount equal to 22.5% of the taxpayer's actual
18 liability for the month or 25% of the taxpayer's liability
19 for the same calendar month of the preceding year or 100% of
20 the taxpayer's actual liability for the quarter monthly
21 reporting period. The amount of such quarter monthly
22 payments shall be credited against the final tax liability of
23 the taxpayer's return for that month. Once applicable, the
24 requirement of the making of quarter monthly payments to the
25 Department by taxpayers having an average monthly tax
26 liability of $10,000 or more as determined in the manner
27 provided above shall continue until such taxpayer's average
28 monthly liability to the Department during the preceding 4
29 complete calendar quarters (excluding the month of highest
30 liability and the month of lowest liability) is less than
31 $9,000, or until such taxpayer's average monthly liability to
32 the Department as computed for each calendar quarter of the 4
33 preceding complete calendar quarter period is less than
34 $10,000. However, if a taxpayer can show the Department that
35 a substantial change in the taxpayer's business has occurred
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1 which causes the taxpayer to anticipate that his average
2 monthly tax liability for the reasonably foreseeable future
3 will fall below $10,000, then such taxpayer may petition the
4 Department for a change in such taxpayer's reporting status.
5 The Department shall change such taxpayer's reporting status
6 unless it finds that such change is seasonal in nature and
7 not likely to be long term. If any such quarter monthly
8 payment is not paid at the time or in the amount required by
9 this Section, then the taxpayer shall be liable for penalties
10 and interest on the difference between the minimum amount due
11 as a payment and the amount of such quarter monthly payment
12 actually and timely paid, except insofar as the taxpayer has
13 previously made payments for that month to the Department in
14 excess of the minimum payments previously due as provided in
15 this Section. The Department shall make reasonable rules and
16 regulations to govern the quarter monthly payment amount and
17 quarter monthly payment dates for taxpayers who file on other
18 than a calendar monthly basis.
19 Without regard to whether a taxpayer is required to make
20 quarter monthly payments as specified above, any taxpayer who
21 is required by Section 2d of this Act to collect and remit
22 prepaid taxes and has collected prepaid taxes which average
23 in excess of $25,000 per month during the preceding 2
24 complete calendar quarters, shall file a return with the
25 Department as required by Section 2f and shall make payments
26 to the Department on or before the 7th, 15th, 22nd and last
27 day of the month during which such liability is incurred. If
28 the month during which such tax liability is incurred began
29 prior to the effective date of this amendatory Act of 1985,
30 each payment shall be in an amount not less than 22.5% of the
31 taxpayer's actual liability under Section 2d. If the month
32 during which such tax liability is incurred begins on or
33 after January 1, 1986, each payment shall be in an amount
34 equal to 22.5% of the taxpayer's actual liability for the
35 month or 27.5% of the taxpayer's liability for the same
-96- LRB9000201MWgcccr1
1 calendar month of the preceding calendar year. If the month
2 during which such tax liability is incurred begins on or
3 after January 1, 1987, each payment shall be in an amount
4 equal to 22.5% of the taxpayer's actual liability for the
5 month or 26.25% of the taxpayer's liability for the same
6 calendar month of the preceding year. The amount of such
7 quarter monthly payments shall be credited against the final
8 tax liability of the taxpayer's return for that month filed
9 under this Section or Section 2f, as the case may be. Once
10 applicable, the requirement of the making of quarter monthly
11 payments to the Department pursuant to this paragraph shall
12 continue until such taxpayer's average monthly prepaid tax
13 collections during the preceding 2 complete calendar quarters
14 is $25,000 or less. If any such quarter monthly payment is
15 not paid at the time or in the amount required, the taxpayer
16 shall be liable for penalties and interest on such
17 difference, except insofar as the taxpayer has previously
18 made payments for that month in excess of the minimum
19 payments previously due.
20 If any payment provided for in this Section exceeds the
21 taxpayer's liabilities under this Act, the Use Tax Act, the
22 Service Occupation Tax Act and the Service Use Tax Act, as
23 shown on an original monthly return, the Department shall, if
24 requested by the taxpayer, issue to the taxpayer a credit
25 memorandum no later than 30 days after the date of payment.
26 The credit evidenced by such credit memorandum may be
27 assigned by the taxpayer to a similar taxpayer under this
28 Act, the Use Tax Act, the Service Occupation Tax Act or the
29 Service Use Tax Act, in accordance with reasonable rules and
30 regulations to be prescribed by the Department. If no such
31 request is made, the taxpayer may credit such excess payment
32 against tax liability subsequently to be remitted to the
33 Department under this Act, the Use Tax Act, the Service
34 Occupation Tax Act or the Service Use Tax Act, in accordance
35 with reasonable rules and regulations prescribed by the
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1 Department. If the Department subsequently determined that
2 all or any part of the credit taken was not actually due to
3 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
4 shall be reduced by 2.1% or 1.75% of the difference between
5 the credit taken and that actually due, and that taxpayer
6 shall be liable for penalties and interest on such
7 difference.
8 If a retailer of motor fuel is entitled to a credit under
9 Section 2d of this Act which exceeds the taxpayer's liability
10 to the Department under this Act for the month which the
11 taxpayer is filing a return, the Department shall issue the
12 taxpayer a credit memorandum for the excess.
13 Beginning January 1, 1990, each month the Department
14 shall pay into the Local Government Tax Fund, a special fund
15 in the State treasury which is hereby created, the net
16 revenue realized for the preceding month from the 1% tax on
17 sales of food for human consumption which is to be consumed
18 off the premises where it is sold (other than alcoholic
19 beverages, soft drinks and food which has been prepared for
20 immediate consumption) and prescription and nonprescription
21 medicines, drugs, medical appliances and insulin, urine
22 testing materials, syringes and needles used by diabetics.
23 Beginning January 1, 1990, each month the Department
24 shall pay into the County and Mass Transit District Fund, a
25 special fund in the State treasury which is hereby created,
26 4% of the net revenue realized for the preceding month from
27 the 6.25% general rate.
28 Beginning January 1, 1990, each month the Department
29 shall pay into the Local Government Tax Fund 16% of the net
30 revenue realized for the preceding month from the 6.25%
31 general rate on the selling price of tangible personal
32 property.
33 Of the remainder of the moneys received by the Department
34 pursuant to this Act, (a) 1.75% thereof shall be paid into
35 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
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1 and on and after July 1, 1989, 3.8% thereof shall be paid
2 into the Build Illinois Fund; provided, however, that if in
3 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
4 as the case may be, of the moneys received by the Department
5 and required to be paid into the Build Illinois Fund pursuant
6 to this Act, Section 9 of the Use Tax Act, Section 9 of the
7 Service Use Tax Act, and Section 9 of the Service Occupation
8 Tax Act, such Acts being hereinafter called the "Tax Acts"
9 and such aggregate of 2.2% or 3.8%, as the case may be, of
10 moneys being hereinafter called the "Tax Act Amount", and (2)
11 the amount transferred to the Build Illinois Fund from the
12 State and Local Sales Tax Reform Fund shall be less than the
13 Annual Specified Amount (as hereinafter defined), an amount
14 equal to the difference shall be immediately paid into the
15 Build Illinois Fund from other moneys received by the
16 Department pursuant to the Tax Acts; the "Annual Specified
17 Amount" means the amounts specified below for fiscal years
18 1986 through 1993:
19 Fiscal Year Annual Specified Amount
20 1986 $54,800,000
21 1987 $76,650,000
22 1988 $80,480,000
23 1989 $88,510,000
24 1990 $115,330,000
25 1991 $145,470,000
26 1992 $182,730,000
27 1993 $206,520,000;
28 and means the Certified Annual Debt Service Requirement (as
29 defined in Section 13 of the Build Illinois Bond Act) or the
30 Tax Act Amount, whichever is greater, for fiscal year 1994
31 and each fiscal year thereafter; and further provided, that
32 if on the last business day of any month the sum of (1) the
33 Tax Act Amount required to be deposited into the Build
34 Illinois Bond Account in the Build Illinois Fund during such
35 month and (2) the amount transferred to the Build Illinois
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1 Fund from the State and Local Sales Tax Reform Fund shall
2 have been less than 1/12 of the Annual Specified Amount, an
3 amount equal to the difference shall be immediately paid into
4 the Build Illinois Fund from other moneys received by the
5 Department pursuant to the Tax Acts; and, further provided,
6 that in no event shall the payments required under the
7 preceding proviso result in aggregate payments into the Build
8 Illinois Fund pursuant to this clause (b) for any fiscal year
9 in excess of the greater of (i) the Tax Act Amount or (ii)
10 the Annual Specified Amount for such fiscal year. The
11 amounts payable into the Build Illinois Fund under clause (b)
12 of the first sentence in this paragraph shall be payable only
13 until such time as the aggregate amount on deposit under each
14 trust indenture securing Bonds issued and outstanding
15 pursuant to the Build Illinois Bond Act is sufficient, taking
16 into account any future investment income, to fully provide,
17 in accordance with such indenture, for the defeasance of or
18 the payment of the principal of, premium, if any, and
19 interest on the Bonds secured by such indenture and on any
20 Bonds expected to be issued thereafter and all fees and costs
21 payable with respect thereto, all as certified by the
22 Director of the Bureau of the Budget. If on the last
23 business day of any month in which Bonds are outstanding
24 pursuant to the Build Illinois Bond Act, the aggregate of
25 moneys deposited in the Build Illinois Bond Account in the
26 Build Illinois Fund in such month shall be less than the
27 amount required to be transferred in such month from the
28 Build Illinois Bond Account to the Build Illinois Bond
29 Retirement and Interest Fund pursuant to Section 13 of the
30 Build Illinois Bond Act, an amount equal to such deficiency
31 shall be immediately paid from other moneys received by the
32 Department pursuant to the Tax Acts to the Build Illinois
33 Fund; provided, however, that any amounts paid to the Build
34 Illinois Fund in any fiscal year pursuant to this sentence
35 shall be deemed to constitute payments pursuant to clause (b)
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1 of the first sentence of this paragraph and shall reduce the
2 amount otherwise payable for such fiscal year pursuant to
3 that clause (b). The moneys received by the Department
4 pursuant to this Act and required to be deposited into the
5 Build Illinois Fund are subject to the pledge, claim and
6 charge set forth in Section 12 of the Build Illinois Bond
7 Act.
8 Subject to payment of amounts into the Build Illinois
9 Fund as provided in the preceding paragraph or in any
10 amendment thereto hereafter enacted, the following specified
11 monthly installment of the amount requested in the
12 certificate of the Chairman of the Metropolitan Pier and
13 Exposition Authority provided under Section 8.25f of the
14 State Finance Act, but not in excess of sums designated as
15 "Total Deposit", shall be deposited in the aggregate from
16 collections under Section 9 of the Use Tax Act, Section 9 of
17 the Service Use Tax Act, Section 9 of the Service Occupation
18 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
19 into the McCormick Place Expansion Project Fund in the
20 specified fiscal years.
21 Fiscal Year Total Deposit
22 1993 $0
23 1994 53,000,000
24 1995 58,000,000
25 1996 61,000,000
26 1997 64,000,000
27 1998 68,000,000
28 1999 71,000,000
29 2000 75,000,000
30 2001 80,000,000
31 2002 84,000,000
32 2003 89,000,000
33 2004 93,000,000
34 2005 97,000,000
35 2006 102,000,000
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1 2007 and 106,000,000
2 each fiscal year
3 thereafter that bonds
4 are outstanding under
5 Section 13.2 of the
6 Metropolitan Pier and
7 Exposition Authority
8 Act, but not after fiscal year 2029.
9 Beginning July 20, 1993 and in each month of each fiscal
10 year thereafter, one-eighth of the amount requested in the
11 certificate of the Chairman of the Metropolitan Pier and
12 Exposition Authority for that fiscal year, less the amount
13 deposited into the McCormick Place Expansion Project Fund by
14 the State Treasurer in the respective month under subsection
15 (g) of Section 13 of the Metropolitan Pier and Exposition
16 Authority Act, plus cumulative deficiencies in the deposits
17 required under this Section for previous months and years,
18 shall be deposited into the McCormick Place Expansion Project
19 Fund, until the full amount requested for the fiscal year,
20 but not in excess of the amount specified above as "Total
21 Deposit", has been deposited.
22 Subject to payment of amounts into the Build Illinois
23 Fund and the McCormick Place Expansion Project Fund pursuant
24 to the preceding paragraphs or in any amendment thereto
25 hereafter enacted, each month the Department shall pay into
26 the Local Government Distributive Fund 0.4% of the net
27 revenue realized for the preceding month from the 5% general
28 rate or 0.4% of 80% of the net revenue realized for the
29 preceding month from the 6.25% general rate, as the case may
30 be, on the selling price of tangible personal property which
31 amount shall, subject to appropriation, be distributed as
32 provided in Section 2 of the State Revenue Sharing Act. No
33 payments or distributions pursuant to this paragraph shall be
34 made if the tax imposed by this Act on photoprocessing
35 products is declared unconstitutional, or if the proceeds
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1 from such tax are unavailable for distribution because of
2 litigation.
3 Subject to payment of amounts into the Build Illinois
4 Fund, the McCormick Place Expansion Project to the preceding
5 paragraphs or in any amendments thereto hereafter enacted,
6 beginning July 1, 1993, the Department shall each month pay
7 into the Illinois Tax Increment Fund 0.27% of 80% of the net
8 revenue realized for the preceding month from the 6.25%
9 general rate on the selling price of tangible personal
10 property.
11 Of the remainder of the moneys received by the Department
12 pursuant to this Act, 75% thereof shall be paid into the
13 State Treasury and 25% shall be reserved in a special account
14 and used only for the transfer to the Common School Fund as
15 part of the monthly transfer from the General Revenue Fund in
16 accordance with Section 8a of the State Finance Act.
17 The Department may, upon separate written notice to a
18 taxpayer, require the taxpayer to prepare and file with the
19 Department on a form prescribed by the Department within not
20 less than 60 days after receipt of the notice an annual
21 information return for the tax year specified in the notice.
22 Such annual return to the Department shall include a
23 statement of gross receipts as shown by the retailer's last
24 Federal income tax return. If the total receipts of the
25 business as reported in the Federal income tax return do not
26 agree with the gross receipts reported to the Department of
27 Revenue for the same period, the retailer shall attach to his
28 annual return a schedule showing a reconciliation of the 2
29 amounts and the reasons for the difference. The retailer's
30 annual return to the Department shall also disclose the cost
31 of goods sold by the retailer during the year covered by such
32 return, opening and closing inventories of such goods for
33 such year, costs of goods used from stock or taken from stock
34 and given away by the retailer during such year, payroll
35 information of the retailer's business during such year and
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1 any additional reasonable information which the Department
2 deems would be helpful in determining the accuracy of the
3 monthly, quarterly or annual returns filed by such retailer
4 as provided for in this Section.
5 If the annual information return required by this Section
6 is not filed when and as required, the taxpayer shall be
7 liable as follows:
8 (i) Until January 1, 1994, the taxpayer shall be
9 liable for a penalty equal to 1/6 of 1% of the tax due
10 from such taxpayer under this Act during the period to be
11 covered by the annual return for each month or fraction
12 of a month until such return is filed as required, the
13 penalty to be assessed and collected in the same manner
14 as any other penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer
16 shall be liable for a penalty as described in Section 3-4
17 of the Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19 ranking manager shall sign the annual return to certify the
20 accuracy of the information contained therein. Any person
21 who willfully signs the annual return containing false or
22 inaccurate information shall be guilty of perjury and
23 punished accordingly. The annual return form prescribed by
24 the Department shall include a warning that the person
25 signing the return may be liable for perjury.
26 The provisions of this Section concerning the filing of
27 an annual information return do not apply to a retailer who
28 is not required to file an income tax return with the United
29 States Government.
30 As soon as possible after the first day of each month,
31 upon certification of the Department of Revenue, the
32 Comptroller shall order transferred and the Treasurer shall
33 transfer from the General Revenue Fund to the Motor Fuel Tax
34 Fund an amount equal to 1.7% of 80% of the net revenue
35 realized under this Act for the second preceding month;
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1 except that this transfer shall not be made for the months
2 February through June, 1992.
3 Net revenue realized for a month shall be the revenue
4 collected by the State pursuant to this Act, less the amount
5 paid out during that month as refunds to taxpayers for
6 overpayment of liability.
7 For greater simplicity of administration, manufacturers,
8 importers and wholesalers whose products are sold at retail
9 in Illinois by numerous retailers, and who wish to do so, may
10 assume the responsibility for accounting and paying to the
11 Department all tax accruing under this Act with respect to
12 such sales, if the retailers who are affected do not make
13 written objection to the Department to this arrangement.
14 Any person who promotes, organizes, provides retail
15 selling space for concessionaires or other types of sellers
16 at the Illinois State Fair, DuQuoin State Fair, county fairs,
17 local fairs, art shows, flea markets and similar exhibitions
18 or events, including any transient merchant as defined by
19 Section 2 of the Transient Merchant Act of 1987, is required
20 to file a report with the Department providing the name of
21 the merchant's business, the name of the person or persons
22 engaged in merchant's business, the permanent address and
23 Illinois Retailers Occupation Tax Registration Number of the
24 merchant, the dates and location of the event and other
25 reasonable information that the Department may require. The
26 report must be filed not later than the 20th day of the month
27 next following the month during which the event with retail
28 sales was held. Any person who fails to file a report
29 required by this Section commits a business offense and is
30 subject to a fine not to exceed $250.
31 Any person engaged in the business of selling tangible
32 personal property at retail as a concessionaire or other type
33 of seller at the Illinois State Fair, county fairs, art
34 shows, flea markets and similar exhibitions or events, or any
35 transient merchants, as defined by Section 2 of the Transient
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1 Merchant Act of 1987, may be required to make a daily report
2 of the amount of such sales to the Department and to make a
3 daily payment of the full amount of tax due. The Department
4 shall impose this requirement when it finds that there is a
5 significant risk of loss of revenue to the State at such an
6 exhibition or event. Such a finding shall be based on
7 evidence that a substantial number of concessionaires or
8 other sellers who are not residents of Illinois will be
9 engaging in the business of selling tangible personal
10 property at retail at the exhibition or event, or other
11 evidence of a significant risk of loss of revenue to the
12 State. The Department shall notify concessionaires and other
13 sellers affected by the imposition of this requirement. In
14 the absence of notification by the Department, the
15 concessionaires and other sellers shall file their returns as
16 otherwise required in this Section.
17 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
18 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
19 1-1-99.)
20 Section 30. The Metropolitan Pier and Exposition
21 Authority Act is amended by changing Sections 4, 5, 13, 13.2,
22 and 20 as follows:
23 (70 ILCS 210/4) (from Ch. 85, par. 1224)
24 Sec. 4. It shall be the duty of the Authority:
25 (a) To promote, operate, and maintain fairs,
26 expositions, meetings, and conventions from time to time in
27 the metropolitan area, to arrange, finance, operate, maintain
28 and otherwise provide for industrial, commercial, cultural,
29 educational, trade, and scientific exhibits and events, and
30 to construct, equip, and maintain grounds, buildings, and
31 facilities for those purposes. In addition to the rights and
32 powers specified in Section 5, the Authority is granted all
33 rights and powers necessary to perform such duties.
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1 (b) To carry out or otherwise provide for the
2 recreational, cultural, commercial, or residential
3 development of Navy Pier and to construct, equip, and
4 maintain grounds, buildings, and facilities for those
5 purposes.
6 (c) To hire and employ all persons involved in (i)
7 drayage, rigging, and related work duties and (ii) carpentry,
8 decorating, and related work duties on Authority premises.
9 (d) To review and audit contracts between exhibitors and
10 contractors and between shows and contractors to assure that
11 reductions or increases in costs attributable to Authority
12 employees involved in drayage, rigging, carpentry,
13 decorating, and related work duties are accurately provided
14 for and fairly passed on to exhibitors and shows.
15 (Source: P.A. 86-17; 87-733.)
16 (70 ILCS 210/5) (from Ch. 85, par. 1225)
17 Sec. 5. The Metropolitan Pier and Exposition Authority
18 shall also have the following rights and powers:
19 (a) To accept from Chicago Park Fair, a corporation, an
20 assignment of whatever sums of money it may have received
21 from the Fair and Exposition Fund, allocated by the
22 Department of Agriculture of the State of Illinois, and
23 Chicago Park Fair is hereby authorized to assign, set over
24 and transfer any of those funds to the Metropolitan Pier and
25 Exposition Authority. The Authority has the right and power
26 hereafter to receive sums as may be distributed to it by the
27 Department of Agriculture of the State of Illinois from the
28 Fair and Exposition Fund pursuant to the provisions of
29 Sections 5, 6i, and 28 of the State Finance Act. All sums
30 received by the Authority shall be held in the sole custody
31 of the secretary-treasurer of the Metropolitan Pier and
32 Exposition Board.
33 (b) To accept the assignment of, assume and execute any
34 contracts heretofore entered into by Chicago Park Fair.
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1 (c) To acquire, own, construct, equip, lease, operate
2 and maintain grounds, buildings and facilities to carry out
3 its corporate purposes and duties, and to carry out or
4 otherwise provide for the recreational, cultural, commercial
5 or residential development of Navy Pier, and to fix and
6 collect just, reasonable and nondiscriminatory charges for
7 the use thereof. The charges so collected shall be made
8 available to defray the reasonable expenses of the Authority
9 and to pay the principal of and the interest upon any revenue
10 bonds issued by the Authority. The Authority shall be
11 subject to and comply with the Lake Michigan and Chicago
12 Lakefront Protection Ordinance, the Chicago Building Code,
13 the Chicago Zoning Ordinance, and all ordinances and
14 regulations of the City of Chicago contained in the following
15 Titles of the Municipal Code of Chicago: Businesses,
16 Occupations and Consumer Protection; Health and Safety; Fire
17 Prevention; Public Peace, Morals and Welfare; Utilities and
18 Environmental Protection; Streets, Public Ways, Parks,
19 Airports and Harbors; Electrical Equipment and Installation;
20 Housing and Economic Development (only Chapter 5-4 thereof);
21 and Revenue and Finance (only so far as such Title pertains
22 to the Authority's duty to collect taxes on behalf of the
23 City of Chicago).
24 (d) To enter into contracts treating in any manner with
25 the objects and purposes of this Act.
26 (e) To lease any buildings to the Adjutant General of
27 the State of Illinois for the use of the Illinois National
28 Guard or the Illinois Naval Militia.
29 (f) To exercise the right of eminent domain by
30 condemnation proceedings in the manner provided by Article
31 VII of the Code of Civil Procedure, including, with respect
32 to Site B only, the authority to exercise quick take
33 condemnation by immediate vesting of title under Sections
34 7-103 through 7-112 of the Code of Civil Procedure, to
35 acquire any privately owned real or personal property and,
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1 with respect to Site B only, public property used for rail
2 transportation purposes (but no such taking of such public
3 property shall, in the reasonable judgment of the owner,
4 interfere with such rail transportation) for the lawful
5 purposes of the Authority in Site A, at Navy Pier, and at
6 Site B. Just compensation for property taken or acquired
7 under this paragraph shall be paid in money or,
8 notwithstanding any other provision of this Act and with the
9 agreement of the owner of the property to be taken or
10 acquired, the Authority may convey substitute property or
11 interests in property or enter into agreements with the
12 property owner, including leases, licenses, or concessions,
13 with respect to any property owned by the Authority, or may
14 provide for other lawful forms of just compensation to the
15 owner. Any property acquired in condemnation proceedings
16 shall be used only as provided in this Act. Except as
17 otherwise provided by law, the City of Chicago shall have a
18 right of first refusal prior to any sale of any such property
19 by the Authority to a third party other than substitute
20 property. The Authority shall develop and implement a
21 relocation plan for businesses displaced as a result of the
22 Authority's acquisition of property. The relocation plan
23 shall be substantially similar to provisions of the Uniform
24 Relocation Assistance and Real Property Acquisition Act and
25 regulations promulgated under that Act relating to assistance
26 to displaced businesses. To implement the relocation plan the
27 Authority may acquire property by purchase or gift or may
28 exercise the powers authorized in this subsection (f), except
29 the immediate vesting of title under Sections 7-103 through
30 7-112 of the Code of Civil Procedure, to acquire substitute
31 private property within one mile of Site B for the benefit of
32 displaced businesses located on property being acquired by
33 the Authority. However, no such substitute property may be
34 acquired by the Authority unless the mayor of the
35 municipality in which the property is located certifies in
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1 writing that the acquisition is consistent with the
2 municipality's land use and economic development policies and
3 goals. The acquisition of substitute property is declared to
4 be for public use. In exercising the powers authorized in
5 this subsection (f), the Authority shall use its best efforts
6 to relocate businesses within the area of McCormick Place or,
7 failing that, within the City of Chicago.
8 (g) To enter into contracts relating to construction
9 projects which provide for the delivery by the contractor of
10 a completed project, structure, improvement, or specific
11 portion thereof, for a fixed maximum price, which contract
12 may provide that the delivery of the project, structure,
13 improvement, or specific portion thereof, for the fixed
14 maximum price is insured or guaranteed by a third party
15 capable of completing the construction.
16 (h) To enter into agreements with any person with
17 respect to the use and occupancy of the grounds, buildings,
18 and facilities of the Authority, including concession,
19 license, and lease agreements on terms and conditions as the
20 Authority determines. Notwithstanding Section 24, agreements
21 with respect to the use and occupancy of the grounds,
22 buildings, and facilities of the Authority for a term of more
23 than one year shall be entered into in accordance with the
24 procurement process provided for in Section 25.1.
25 (i) To enter into agreements with any person with
26 respect to the operation and management of the grounds,
27 buildings, and facilities of the Authority, or the provision
28 of goods and services, or the management or oversight of the
29 Authority's employees, all on terms and conditions as the
30 Authority determines. The Authority may revoke or revise
31 agreements or licenses with such persons at any time whenever
32 the Authority determines that such person has failed to
33 satisfactorily perform on contracts with exhibitors, damaged
34 Authority grounds or facilities, or otherwise failed to
35 provide quality service related to the Authority.
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1 (j) After conducting the procurement process provided
2 for in Section 25.1, to enter into one or more contracts to
3 provide for the design and construction of all or part of the
4 Authority's Expansion Project grounds, buildings, and
5 facilities. Any contract for design and construction of the
6 Expansion Project shall be in the form authorized by
7 subsection (g), shall be for a fixed maximum price not in
8 excess of the funds that are authorized to be made available
9 under the provisions of this amendatory Act of 1991 for those
10 purposes during the term of the contract, and shall be
11 entered into before commencement of construction.
12 (k) To enter into agreements, including project
13 agreements with labor unions, that the Authority deems
14 necessary to complete the Expansion Project or any other
15 construction or improvement project in the most timely and
16 efficient manner and without strikes, picketing, or other
17 actions that might cause disruption or delay and thereby add
18 to the cost of the project.
19 (l) Nothing in this amendatory Act of 1991 shall be
20 construed to authorize the Authority to spend the proceeds of
21 any bonds or notes issued or any taxes levied under this
22 amendatory Act of 1991 to construct a stadium to be leased to
23 or used by professional sports teams.
24 (Source: P.A. 87-733; 88-193.)
25 (70 ILCS 210/13) (from Ch. 85, par. 1233)
26 Sec. 13. (a) The Authority shall not have power to levy
27 taxes for any purpose, except as provided in subsections (b),
28 (c), (d), (e), and (f).
29 (b) By ordinance the Authority shall, as soon as
30 practicable after the effective date of this amendatory Act
31 of 1991, impose a Metropolitan Pier and Exposition Authority
32 Retailers' Occupation Tax upon all persons engaged in the
33 business of selling tangible personal property at retail
34 within the territory described in this subsection at the rate
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1 of 1.0% of the gross receipts (i) from the sale of food,
2 alcoholic beverages, and soft drinks sold for consumption on
3 the premises where sold and (ii) from the sale of food,
4 alcoholic beverages, and soft drinks sold for consumption off
5 the premises where sold by a retailer whose principal source
6 of gross receipts is from the sale of food, alcoholic
7 beverages, and soft drinks prepared for immediate
8 consumption.
9 The tax imposed under this subsection and all civil
10 penalties that may be assessed as an incident to that tax
11 shall be collected and enforced by the Illinois Department of
12 Revenue. The Department shall have full power to administer
13 and enforce this subsection, to collect all taxes and
14 penalties so collected in the manner provided in this
15 subsection, and to determine all rights to credit memoranda
16 arising on account of the erroneous payment of tax or penalty
17 under this subsection. In the administration of and
18 compliance with this subsection, the Department and persons
19 who are subject to this subsection shall have the same
20 rights, remedies, privileges, immunities, powers, and duties,
21 shall be subject to the same conditions, restrictions,
22 limitations, penalties, exclusions, exemptions, and
23 definitions of terms, and shall employ the same modes of
24 procedure applicable to this Retailers' Occupation Tax as are
25 prescribed in Sections 1, 2 through 2-65 (in respect to all
26 provisions of those Sections other than the State rate of
27 taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
28 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
29 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, and until
30 January 1, 1994, 13.5 of the Retailers' Occupation Tax Act,
31 and, on and after January 1, 1994, all applicable provisions
32 of the Uniform Penalty and Interest Act that are not
33 inconsistent with this Act, as fully as if provisions
34 contained in those Sections of the Retailers' Occupation Tax
35 Act were set forth in this subsection.
-112- LRB9000201MWgcccr1
1 Persons subject to any tax imposed under the authority
2 granted in this subsection may reimburse themselves for their
3 seller's tax liability under this subsection by separately
4 stating that tax as an additional charge, which charge may be
5 stated in combination, in a single amount, with State taxes
6 that sellers are required to collect under the Use Tax Act,
7 pursuant to bracket schedules as the Department may
8 prescribe. The retailer filing the return shall, at the time
9 of filing the return, pay to the Department the amount of tax
10 imposed under this subsection, less a discount of 1.75%,
11 which is allowed to reimburse the retailer for the expenses
12 incurred in keeping records, preparing and filing returns,
13 remitting the tax, and supplying data to the Department on
14 request.
15 Whenever the Department determines that a refund should
16 be made under this subsection to a claimant instead of
17 issuing a credit memorandum, the Department shall notify the
18 State Comptroller, who shall cause a warrant to be drawn for
19 the amount specified and to the person named in the
20 notification from the Department. The refund shall be paid by
21 the State Treasurer out of the Metropolitan Pier and
22 Exposition Authority trust fund held by the State Treasurer
23 as trustee for the Authority.
24 Nothing in this subsection authorizes the Authority to
25 impose a tax upon the privilege of engaging in any business
26 that under the Constitution of the United States may not be
27 made the subject of taxation by this State.
28 The Department shall forthwith pay over to the State
29 Treasurer, ex officio, as trustee for the Authority, all
30 taxes and penalties collected under this subsection for
31 deposit into a trust fund held outside of the State Treasury.
32 On or before the 25th day of each calendar month, the
33 Department shall prepare and certify to the Comptroller the
34 amounts to be paid under subsection (g) of this Section,
35 which shall be the amounts, not including credit memoranda,
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1 collected under this subsection during the second preceding
2 calendar month by the Department, less any amounts determined
3 by the Department to be necessary for the payment of refunds
4 and less 2% of such balance, which sum shall be deposited by
5 the State Treasurer into the Tax Compliance and
6 Administration Fund in the State Treasury from which it shall
7 be appropriated to the Department to cover the costs of the
8 Department in administering and enforcing the provisions of
9 this subsection. Within 10 days after receipt by the
10 Comptroller of the certification, the Comptroller shall cause
11 the orders to be drawn for the remaining amounts, and the
12 Treasurer shall administer those amounts as required in
13 subsection (g).
14 A certificate of registration issued by the Illinois
15 Department of Revenue to a retailer under the Retailers'
16 Occupation Tax Act shall permit the registrant to engage in a
17 business that is taxed under the tax imposed under this
18 subsection, and no additional registration shall be required
19 under the ordinance imposing the tax or under this
20 subsection.
21 A certified copy of any ordinance imposing or
22 discontinuing any tax under this subsection or effecting a
23 change in the rate of that tax shall be filed with the
24 Department, whereupon the Department shall proceed to
25 administer and enforce this subsection on behalf of the
26 Authority as of the first day of the third calendar month
27 following the date of filing.
28 The tax authorized to be levied under this subsection may
29 be levied within all or any part of the following described
30 portions of the metropolitan area:
31 (1) that portion of the City of Chicago located
32 within the following area: Beginning at the point of
33 intersection of the Cook County - DuPage County line and
34 York Road, then North along York Road to its intersection
35 with Touhy Avenue, then east along Touhy Avenue to its
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1 intersection with the Northwest Tollway, then southeast
2 along the Northwest Tollway to its intersection with Lee
3 Street, then south along Lee Street to Higgins Road, then
4 south and east along Higgins Road to its intersection
5 with Mannheim Road, then south along Mannheim Road to its
6 intersection with Irving Park Road, then west along
7 Irving Park Road to its intersection with the Cook County
8 - DuPage County line, then north and west along the
9 county line to the point of beginning; and
10 (2) that portion of the City of Chicago located
11 within the following area: Beginning at the intersection
12 of West 55th Street with Central Avenue, then east along
13 West 55th Street to its intersection with South Cicero
14 Avenue, then south along South Cicero Avenue to its
15 intersection with West 63rd Street, then west along West
16 63rd Street to its intersection with South Central
17 Avenue, then north along South Central Avenue to the
18 point of beginning; and
19 (3) that portion of the City of Chicago located
20 within the following area: Beginning at the point 150
21 feet west of the intersection of the west line of North
22 Ashland Avenue and the north line of West Diversey
23 Avenue, then north 150 feet, then east along a line 150
24 feet north of the north line of West Diversey Avenue
25 extended to the shoreline of Lake Michigan, then
26 following the shoreline of Lake Michigan (including Navy
27 Pier and all other improvements fixed to land, docks, or
28 piers) to the point where the shoreline of Lake Michigan
29 and the Adlai E. Stevenson Expressway extended east to
30 that shoreline intersect, then west along the Adlai E.
31 Stevenson Expressway to a point 150 feet west of the west
32 line of South Ashland Avenue, then north along a line 150
33 feet west of the west line of South and North Ashland
34 Avenue to the point of beginning.
35 The tax authorized to be levied under this subsection may
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1 also be levied on food, alcoholic beverages, and soft drinks
2 sold on boats and other watercraft departing from and
3 returning to the shoreline of Lake Michigan (including Navy
4 Pier and all other improvements fixed to land, docks, or
5 piers) described in item (3).
6 (c) By ordinance the Authority shall, as soon as
7 practicable after the effective date of this amendatory Act
8 of 1991, impose an occupation tax upon all persons engaged in
9 the corporate limits of the City of Chicago in the business
10 of renting, leasing, or letting rooms in a hotel, as defined
11 in the Hotel Operators' Occupation Tax Act, at a rate of 2.5%
12 of the gross rental receipts from the renting, leasing, or
13 letting of hotel rooms within the City of Chicago, excluding,
14 however, from gross rental receipts the proceeds of renting,
15 leasing, or letting to permanent residents of a hotel, as
16 defined in that Act. Gross rental receipts shall not include
17 charges that are added on account of the liability arising
18 from any tax imposed by the State or any governmental agency
19 on the occupation of renting, leasing, or letting rooms in a
20 hotel.
21 The tax imposed by the Authority under this subsection
22 and all civil penalties that may be assessed as an incident
23 to that tax shall be collected and enforced by the Illinois
24 Department of Revenue. The certificate of registration that
25 is issued by the Department to a lessor under the Hotel
26 Operators' Occupation Tax Act shall permit that registrant to
27 engage in a business that is taxable under any ordinance
28 enacted under this subsection without registering separately
29 with the Department under that ordinance or under this
30 subsection. The Department shall have full power to
31 administer and enforce this subsection, to collect all taxes
32 and penalties due under this subsection, to dispose of taxes
33 and penalties so collected in the manner provided in this
34 subsection, and to determine all rights to credit memoranda
35 arising on account of the erroneous payment of tax or penalty
-116- LRB9000201MWgcccr1
1 under this subsection. In the administration of and
2 compliance with this subsection, the Department and persons
3 who are subject to this subsection shall have the same
4 rights, remedies, privileges, immunities, powers, and duties,
5 shall be subject to the same conditions, restrictions,
6 limitations, penalties, and definitions of terms, and shall
7 employ the same modes of procedure as are prescribed in the
8 Hotel Operators' Occupation Tax Act (except where that Act is
9 inconsistent with this subsection), as fully as if the
10 provisions contained in the Hotel Operators' Occupation Tax
11 Act were set out in this subsection.
12 Whenever the Department determines that a refund should
13 be made under this subsection to a claimant instead of
14 issuing a credit memorandum, the Department shall notify the
15 State Comptroller, who shall cause a warrant to be drawn for
16 the amount specified and to the person named in the
17 notification from the Department. The refund shall be paid by
18 the State Treasurer out of the Metropolitan Pier and
19 Exposition Authority trust fund held by the State Treasurer
20 as trustee for the Authority.
21 Persons subject to any tax imposed under the authority
22 granted in this subsection may reimburse themselves for their
23 tax liability for that tax by separately stating that tax as
24 an additional charge, which charge may be stated in
25 combination, in a single amount, with State taxes imposed
26 under the Hotel Operators' Occupation Tax Act, the municipal
27 tax imposed under Section 8-3-13 of the Illinois Municipal
28 Code, and the tax imposed under Section 19 of the Illinois
29 Sports Facilities Authority Act.
30 The person filing the return shall, at the time of filing
31 the return, pay to the Department the amount of tax, less a
32 discount of 2.1% or $25 per calendar year, whichever is
33 greater, which is allowed to reimburse the operator for the
34 expenses incurred in keeping records, preparing and filing
35 returns, remitting the tax, and supplying data to the
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1 Department on request.
2 The Department shall forthwith pay over to the State
3 Treasurer, ex officio, as trustee for the Authority, all
4 taxes and penalties collected under this subsection for
5 deposit into a trust fund held outside the State Treasury. On
6 or before the 25th day of each calendar month, the Department
7 shall certify to the Comptroller the amounts to be paid under
8 subsection (g) of this Section, which shall be the amounts
9 (not including credit memoranda) collected under this
10 subsection during the second preceding calendar month by the
11 Department, less any amounts determined by the Department to
12 be necessary for payment of refunds. Within 10 days after
13 receipt by the Comptroller of the Department's certification,
14 the Comptroller shall cause the orders to be drawn for such
15 amounts, and the Treasurer shall administer those amounts as
16 required in subsection (g).
17 A certified copy of any ordinance imposing or
18 discontinuing a tax under this subsection or effecting a
19 change in the rate of that tax shall be filed with the
20 Illinois Department of Revenue, whereupon the Department
21 shall proceed to administer and enforce this subsection on
22 behalf of the Authority as of the first day of the third
23 calendar month following the date of filing.
24 (d) By ordinance the Authority shall, as soon as
25 practicable after the effective date of this amendatory Act
26 of 1991, impose a tax upon all persons engaged in the
27 business of renting automobiles in the metropolitan area at
28 the rate of 6% of the gross receipts from that business,
29 except that no tax shall be imposed on the business of
30 renting automobiles for use as taxicabs or in livery service.
31 The tax imposed under this subsection and all civil penalties
32 that may be assessed as an incident to that tax shall be
33 collected and enforced by the Illinois Department of Revenue.
34 The certificate of registration issued by the Department to a
35 retailer under the Retailers' Occupation Tax Act or under the
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1 Automobile Renting Occupation and Use Tax Act shall permit
2 that person to engage in a business that is taxable under any
3 ordinance enacted under this subsection without registering
4 separately with the Department under that ordinance or under
5 this subsection. The Department shall have full power to
6 administer and enforce this subsection, to collect all taxes
7 and penalties due under this subsection, to dispose of taxes
8 and penalties so collected in the manner provided in this
9 subsection, and to determine all rights to credit memoranda
10 arising on account of the erroneous payment of tax or penalty
11 under this subsection. In the administration of and
12 compliance with this subsection, the Department and persons
13 who are subject to this subsection shall have the same
14 rights, remedies, privileges, immunities, powers, and duties,
15 be subject to the same conditions, restrictions, limitations,
16 penalties, and definitions of terms, and employ the same
17 modes of procedure as are prescribed in Sections 2 and 3 (in
18 respect to all provisions of those Sections other than the
19 State rate of tax; and in respect to the provisions of the
20 Retailers' Occupation Tax Act referred to in those Sections,
21 except as to the disposition of taxes and penalties
22 collected, except for the provision allowing retailers a
23 deduction from the tax to cover certain costs, and except
24 that credit memoranda issued under this subsection may not be
25 used to discharge any State tax liability) of the Automobile
26 Renting Occupation and Use Tax Act, as fully as if provisions
27 contained in those Sections of that Act were set forth in
28 this subsection.
29 Persons subject to any tax imposed under the authority
30 granted in this subsection may reimburse themselves for their
31 tax liability under this subsection by separately stating
32 that tax as an additional charge, which charge may be stated
33 in combination, in a single amount, with State tax that
34 sellers are required to collect under the Automobile Renting
35 Occupation and Use Tax Act, pursuant to bracket schedules as
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1 the Department may prescribe.
2 Whenever the Department determines that a refund should
3 be made under this subsection to a claimant instead of
4 issuing a credit memorandum, the Department shall notify the
5 State Comptroller, who shall cause a warrant to be drawn for
6 the amount specified and to the person named in the
7 notification from the Department. The refund shall be paid
8 by the State Treasurer out of the Metropolitan Pier and
9 Exposition Authority trust fund held by the State Treasurer
10 as trustee for the Authority.
11 The Department shall forthwith pay over to the State
12 Treasurer, ex officio, as trustee, all taxes and penalties
13 collected under this subsection for deposit into a trust fund
14 held outside the State Treasury. On or before the 25th day of
15 each calendar month, the Department shall certify to the
16 Comptroller the amounts to be paid under subsection (g) of
17 this Section (not including credit memoranda) collected under
18 this subsection during the second preceding calendar month by
19 the Department, less any amount determined by the Department
20 to be necessary for payment of refunds. Within 10 days after
21 receipt by the Comptroller of the Department's certification,
22 the Comptroller shall cause the orders to be drawn for such
23 amounts, and the Treasurer shall administer those amounts as
24 required in subsection (g).
25 Nothing in this subsection authorizes the Authority to
26 impose a tax upon the privilege of engaging in any business
27 that under the Constitution of the United States may not be
28 made the subject of taxation by this State.
29 A certified copy of any ordinance imposing or
30 discontinuing a tax under this subsection or effecting a
31 change in the rate of that tax shall be filed with the
32 Illinois Department of Revenue, whereupon the Department
33 shall proceed to administer and enforce this subsection on
34 behalf of the Authority as of the first day of the third
35 calendar month following the date of filing.
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1 (e) By ordinance the Authority shall, as soon as
2 practicable after the effective date of this amendatory Act
3 of 1991, impose a tax upon the privilege of using in the
4 metropolitan area an automobile that is rented from a rentor
5 outside Illinois and is titled or registered with an agency
6 of this State's government at a rate of 6% of the rental
7 price of that automobile, except that no tax shall be imposed
8 on the privilege of using automobiles rented for use as
9 taxicabs or in livery service. The tax shall be collected
10 from persons whose Illinois address for titling or
11 registration purposes is given as being in the metropolitan
12 area. The tax shall be collected by the Department of
13 Revenue for the Authority. The tax must be paid to the State
14 or an exemption determination must be obtained from the
15 Department of Revenue before the title or certificate of
16 registration for the property may be issued. The tax or
17 proof of exemption may be transmitted to the Department by
18 way of the State agency with which or State officer with whom
19 the tangible personal property must be titled or registered
20 if the Department and that agency or State officer determine
21 that this procedure will expedite the processing of
22 applications for title or registration.
23 The Department shall have full power to administer and
24 enforce this subsection, to collect all taxes, penalties, and
25 interest due under this subsection, to dispose of taxes,
26 penalties, and interest so collected in the manner provided
27 in this subsection, and to determine all rights to credit
28 memoranda or refunds arising on account of the erroneous
29 payment of tax, penalty, or interest under this subsection.
30 In the administration of and compliance with this subsection,
31 the Department and persons who are subject to this subsection
32 shall have the same rights, remedies, privileges, immunities,
33 powers, and duties, be subject to the same conditions,
34 restrictions, limitations, penalties, and definitions of
35 terms, and employ the same modes of procedure as are
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1 prescribed in Sections 2 and 4 (except provisions pertaining
2 to the State rate of tax; and in respect to the provisions of
3 the Use Tax Act referred to in that Section, except
4 provisions concerning collection or refunding of the tax by
5 retailers, except the provisions of Section 19 pertaining to
6 claims by retailers, except the last paragraph concerning
7 refunds, and except that credit memoranda issued under this
8 subsection may not be used to discharge any State tax
9 liability) of the Automobile Renting Occupation and Use Tax
10 Act, as fully as if provisions contained in those Sections of
11 that Act were set forth in this subsection.
12 Whenever the Department determines that a refund should
13 be made under this subsection to a claimant instead of
14 issuing a credit memorandum, the Department shall notify the
15 State Comptroller, who shall cause a warrant to be drawn for
16 the amount specified and to the person named in the
17 notification from the Department. The refund shall be paid
18 by the State Treasurer out of the Metropolitan Pier and
19 Exposition Authority trust fund held by the State Treasurer
20 as trustee for the Authority.
21 The Department shall forthwith pay over to the State
22 Treasurer, ex officio, as trustee, all taxes, penalties, and
23 interest collected under this subsection for deposit into a
24 trust fund held outside the State Treasury. On or before the
25 25th day of each calendar month, the Department shall certify
26 to the State Comptroller the amounts to be paid under
27 subsection (g) of this Section, which shall be the amounts
28 (not including credit memoranda) collected under this
29 subsection during the second preceding calendar month by the
30 Department, less any amounts determined by the Department to
31 be necessary for payment of refunds. Within 10 days after
32 receipt by the State Comptroller of the Department's
33 certification, the Comptroller shall cause the orders to be
34 drawn for such amounts, and the Treasurer shall administer
35 those amounts as required in subsection (g).
-122- LRB9000201MWgcccr1
1 A certified copy of any ordinance imposing or
2 discontinuing a tax or effecting a change in the rate of that
3 tax shall be filed with the Illinois Department of Revenue,
4 whereupon the Department shall proceed to administer and
5 enforce this subsection on behalf of the Authority as of the
6 first day of the third calendar month following the date of
7 filing.
8 (f) By ordinance the Authority shall, as soon as
9 practicable after the effective date of this amendatory Act
10 of 1991, impose an occupation tax on all persons, other than
11 a governmental agency, engaged in the business of providing
12 ground transportation for hire to passengers in the
13 metropolitan area at a rate of (i) $2 per taxi or livery
14 vehicle departure with passengers for hire from commercial
15 service airports in the metropolitan area, (ii) for each
16 departure with passengers for hire from a commercial service
17 airport in the metropolitan area in a bus or van operated by
18 a person other than a person described in item (iii): $9 per
19 bus or van with a capacity of 1-12 passengers, $18 per bus or
20 van with a capacity of 13-24 passengers, and $27 per bus or
21 van with a capacity of over 24 passengers, and (iii) for each
22 departure with passengers for hire from a commercial service
23 airport in the metropolitan area in a bus or van operated by
24 a person regulated by the Interstate Commerce Commission or
25 Illinois Commerce Commission, operating scheduled service
26 from the airport, and charging fares on a per passenger
27 basis: $1 per passenger for hire in each bus or van. The
28 term "commercial service airports" means those airports
29 receiving scheduled passenger service and enplaning more than
30 100,000 passengers per year.
31 In the ordinance imposing the tax, the Authority may
32 provide for the administration and enforcement of the tax and
33 the collection of the tax from persons subject to the tax as
34 the Authority determines to be necessary or practicable for
35 the effective administration of the tax. The Authority may
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1 enter into agreements as it deems appropriate with any
2 governmental agency providing for that agency to act as the
3 Authority's agent to collect the tax.
4 In the ordinance imposing the tax, the Authority may
5 designate a method or methods for persons subject to the tax
6 to reimburse themselves for the tax liability arising under
7 the ordinance (i) by separately stating the full amount of
8 the tax liability as an additional charge to passengers
9 departing the airports, (ii) by separately stating one-half
10 of the tax liability as an additional charge to both
11 passengers departing from and to passengers arriving at the
12 airports, or (iii) by some other method determined by the
13 Authority.
14 All taxes, penalties, and interest collected under any
15 ordinance adopted under this subsection, less any amounts
16 determined to be necessary for the payment of refunds, shall
17 be paid forthwith to the State Treasurer, ex officio, for
18 deposit into a trust fund held outside the State Treasury and
19 shall be administered by the State Treasurer as provided in
20 subsection (g) of this Section.
21 (g) Amounts deposited from the proceeds of taxes imposed
22 by the Authority under subsections (b), (c), (d), (e), and
23 (f) of this Section and amounts deposited under Section 19 of
24 the Illinois Sports Facilities Authority Act shall be held in
25 a trust fund outside the State Treasury and shall be
26 administered by the Treasurer as follows: first, an amount
27 necessary for the payment of refunds shall be retained in the
28 trust fund; second, the balance of the proceeds deposited in
29 the trust fund during fiscal year 1993 shall be retained in
30 the trust fund during that year and thereafter shall be
31 administered as a reserve to fund the deposits required in
32 item "third"; third, beginning July 20, 1993, and continuing
33 each month thereafter, provided that the amount requested in
34 the certificate of the Chairman of the Authority filed under
35 Section 8.25f of the State Finance Act has been appropriated
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1 for payment to the Authority, 1/8 of the annual amount
2 requested in that certificate together with any cumulative
3 deficiencies shall be transferred from the trust fund into
4 the McCormick Place Expansion Project Fund in the State
5 Treasury until 100% of the amount requested in that
6 certificate plus any cumulative deficiencies in the amounts
7 transferred into the McCormick Place Expansion Project Fund
8 under this item "third", have been so transferred; fourth,
9 the balance shall be maintained in the trust fund; fifth, on
10 July 20, 1994, and on July 20 of each year thereafter the
11 Treasurer shall calculate for the previous fiscal year the
12 surplus revenues in the trust fund and pay that amount to the
13 Authority. "Surplus revenues" shall mean the difference
14 between the amount in the trust fund on June 30 of the fiscal
15 year previous to the current fiscal year (excluding amounts
16 retained for refunds under item "first") minus the amount
17 deposited in the trust fund during fiscal year 1993 under
18 item "second". Moneys received by the Authority under item
19 "fifth" may be used solely for the purposes of paying debt
20 service on the bonds and notes issued by the Authority,
21 including early redemption of those bonds or notes, and for
22 the purposes of capital repair, replacement, and improvement
23 and rehabilitation of the grounds, buildings, and facilities
24 of the Authority Expansion Project; provided that any moneys
25 in excess of $50,000,000 held by the Authority as of June 30
26 in any fiscal year and received by the Authority under item
27 "fifth" shall be used solely for paying the debt service on
28 or early redemption of the Authority's bonds or notes. When
29 bonds and notes issued under Section 13.2, or bonds or notes
30 issued to refund those bonds and notes, are no longer
31 outstanding, the balance in the trust fund shall be paid to
32 the Authority.
33 (h) The ordinances imposing the taxes authorized by this
34 Section shall be repealed when bonds and notes issued under
35 Section 13.2 or bonds and notes issued to refund those bonds
-125- LRB9000201MWgcccr1
1 and notes are no longer outstanding.
2 (Source: P.A. 87-733; 87-879; 87-895; 87-1175; 87-1189;
3 88-45.)
4 (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
5 Sec. 13.2. The McCormick Place Expansion Project Fund is
6 created in the State Treasury. All moneys in the McCormick
7 Place Expansion Project Fund are allocated to and shall be
8 appropriated and used only for the purposes authorized by and
9 subject to the limitations and conditions of this subsection.
10 Those amounts may be appropriated by law to the Authority for
11 the purposes of paying the debt service requirements on all
12 bonds and notes, including refunding bonds and notes,
13 (collectively referred to as "bonds") to be issued by the
14 Authority under this Section in an aggregate original
15 principal amount (excluding the amount of any refunding bonds
16 and notes) not to exceed $1,037,000,000 $937,000,000 for the
17 purposes of carrying out and performing its duties and
18 exercising its powers under this Act. No refunding bonds
19 issued under this Section may mature later than the longest
20 maturity date of the series of bonds being refunded. After
21 the aggregate original principal amount of bonds authorized
22 in this subsection has been issued, the payment of any
23 principal amount of such bonds does not authorize the
24 issuance of additional bonds (except refunding bonds).
25 On the first day of each month commencing after July 1,
26 1993, amounts, if any, on deposit in the McCormick Place
27 Expansion Project Fund shall, subject to appropriation, be
28 paid in full to the Authority or, upon its direction, to the
29 trustee or trustees for bondholders of bonds that by their
30 terms are payable from the moneys received from the McCormick
31 Place Expansion Project Fund, until an amount equal to 100%
32 of the aggregate amount of the principal and interest in the
33 fiscal year, including that pursuant to sinking fund
34 requirements, has been so paid and deficiencies in reserves
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1 shall have been remedied.
2 The State of Illinois pledges to and agrees with the
3 holders of the bonds of the Metropolitan Pier and Exposition
4 Authority issued under this Section that the State will not
5 limit or alter the rights and powers vested in the Authority
6 by this Act so as to impair the terms of any contract made by
7 the Authority with those holders or in any way impair the
8 rights and remedies of those holders until the bonds,
9 together with interest thereon, interest on any unpaid
10 installments of interest, and all costs and expenses in
11 connection with any action or proceedings by or on behalf of
12 those holders are fully met and discharged; provided that any
13 increase in the Tax Act Amounts specified in Section 3 of the
14 Retailers' Occupation Tax Act, Section 9 of the Use Tax Act,
15 Section 9 of the Service Use Tax Act, and Section 9 of the
16 Service Occupation Tax Act required to be deposited into the
17 Build Illinois Bond Account in the Build Illinois Fund
18 pursuant to any law hereafter enacted shall not be deemed to
19 impair the rights of such holders so long as the increase
20 does not result in the aggregate debt service payable in the
21 current or any future fiscal year of the State on all bonds
22 issued pursuant to the Build Illinois Bond Act and the
23 Metropolitan Pier and Exposition Authority Act and payable
24 from tax revenues specified in Section 3 of the Retailers'
25 Occupation Tax Act, Section 9 of the Use Tax Act, Section 9
26 of the Service Use Tax Act, and Section 9 of the Service
27 Occupation Tax Act exceeding 33 1/3% of such tax revenues for
28 the most recently completed fiscal year of the State at the
29 time of such increase. In addition, the State pledges to and
30 agrees with the holders of the bonds of the Authority issued
31 under this Section that the State will not limit or alter the
32 basis on which State funds are to be paid to the Authority as
33 provided in this Act or the use of those funds so as to
34 impair the terms of any such contract; provided that any
35 increase in the Tax Act Amounts specified in Section 3 of the
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1 Retailers' Occupation Tax Act, Section 9 of the Use Tax Act,
2 Section 9 of the Service Use Tax Act, and Section 9 of the
3 Service Occupation Tax Act required to be deposited into the
4 Build Illinois Bond Account in the Build Illinois Fund
5 pursuant to any law hereafter enacted shall not be deemed to
6 impair the terms of any such contract so long as the increase
7 does not result in the aggregate debt service payable in the
8 current or any future fiscal year of the State on all bonds
9 issued pursuant to the Build Illinois Bond Act and the
10 Metropolitan Pier and Exposition Authority Act and payable
11 from tax revenues specified in Section 3 of the Retailers'
12 Occupation Tax Act, Section 9 of the Use Tax Act, Section 9
13 of the Service Use Tax Act, and Section 9 of the Service
14 Occupation Tax Act exceeding 33 1/3% of such tax revenues for
15 the most recently completed fiscal year of the State at the
16 time of such increase. The Authority is authorized to include
17 these pledges and agreements with the State in any contract
18 with the holders of bonds issued under this Section.
19 The State shall not be liable on bonds of the Authority
20 issued under this Section those bonds shall not be a debt of
21 the State, and this Act shall not be construed as a guarantee
22 by the State of the debts of the Authority. The bonds shall
23 contain a statement to this effect on the face of the bonds.
24 (Source: P.A. 87-733.)
25 (70 ILCS 210/20) (from Ch. 85, par. 1240)
26 Sec. 20. Except as otherwise provided in this Section,
27 all funds deposited by the secretary-treasurer in any bank or
28 savings and loan association shall be placed in the name of
29 the Authority and shall be withdrawn or paid out only by
30 check or draft upon the bank or savings and loan association
31 according to procedures adopted by the Board.
32 Notwithstanding any other provision of this Section, the
33 Board may designate any of its members or any officer or
34 employee of the Authority to authorize the wire transfer of
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1 funds deposited by the secretary-treasurer in a bank or
2 savings and loan association for the payment of payroll and
3 employee benefits-related expenses.
4 No bank or savings and loan association shall receive
5 public funds as permitted by this Section, unless it has
6 complied with the requirements established pursuant to
7 Section 6 of "An Act relating to certain investments of
8 public funds by public agencies", approved July 23, 1943, as
9 now or hereafter amended.
10 (Source: P.A. 88-193.)".
11 Submitted on , 1997.
12 ______________________________ _____________________________
13 Senator Maitland Representative Novak
14 ______________________________ _____________________________
15 Senator Weaver, S. Representative Currie
16 ______________________________ _____________________________
17 Senator Philip Representative Hannig
18 ______________________________ _____________________________
19 Senator Demuzio Representative Churchill
20 ______________________________ _____________________________
21 Senator Collins Representative Cowlishaw
22 Committee for the Senate Committee for the House