[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
| [ House Amendment 001 ] | [ Senate Amendment 001 ] | [ Conference Committee Report 001 ] |
90_HB0018ccr002
LRB9000201MWcdccr1
1 90TH GENERAL ASSEMBLY
2 SECOND 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 second conference committee appointed to consider
9 the 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 5. The State Finance Act is amended by changing
20 Section 8.25f as follows:
21 (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f)
22 Sec. 8.25f. McCormick Place Expansion Project Fund.
23 (a) Deposits. The following amounts shall be deposited
24 into the McCormick Place Expansion Project Fund in the State
25 Treasury: (i) the moneys required to be deposited into the
26 Fund under Section 9 of the Use Tax Act, Section 9 of the
27 Service Occupation Tax Act, Section 9 of the Service Use Tax
28 Act, and Section 3 of the Retailers' Occupation Tax Act and
29 (ii) the moneys required to be deposited into the Fund under
30 Section 13 of the Metropolitan Pier and Exposition Authority
-2- LRB9000201MWcdccr1
1 Act. Notwithstanding the foregoing, the maximum amount that
2 may be deposited into the McCormick Place Expansion Project
3 Fund from item (i) shall not exceed the following amounts
4 with respect to the following fiscal years:
5 Fiscal Year Total Deposit
6 1993 $0
7 1994 53,000,000
8 1995 58,000,000
9 1996 61,000,000
10 1997 64,000,000
11 1998 68,000,000
12 1999 71,000,000
13 2000 75,000,000
14 2001 80,000,000
15 2002 84,000,000
16 2003 89,000,000
17 2004 93,000,000
18 2005 97,000,000
19 2006 102,000,000
20 2007 and 106,000,000
21 each fiscal year
22 thereafter that bonds are
23 outstanding under Section
24 13.2 of the Metropolitan Pier
25 and Exposition Authority Act,
26 but not after fiscal year 2029.
27 Provided that all amounts deposited in the Fund and
28 requested in the Authority's certificate have been paid to
29 the Authority, all amounts remaining in the McCormick Place
30 Expansion Project Fund on the last day of any month shall be
31 transferred to the General Revenue Fund.
32 (b) Authority certificate. Beginning with fiscal year
33 1994 and continuing for each fiscal year thereafter, the
34 Chairman of the Metropolitan Pier and Exposition Authority
35 shall annually certify to the State Comptroller and the State
-3- LRB9000201MWcdccr1
1 Treasurer the amount necessary and required, during the
2 fiscal year with respect to which the certification is made,
3 to pay the debt service requirements (including amounts to be
4 paid with respect to arrangements to provide additional
5 security or liquidity) on all outstanding bonds and notes,
6 including refunding bonds, (collectively referred to as
7 "bonds") in an amount issued by the Authority pursuant to
8 Section 13.2 of the Metropolitan Pier and Exposition
9 Authority Act this amendatory Act of 1991. Provided that the
10 certificate filed by the Chairman shall not certify an amount
11 in excess of 79% of the amount specified above as "Total
12 Deposit" with respect to a fiscal year until the Chairman has
13 filed with the State Comptroller and State Treasurer a notice
14 stating that a final judicial order upholding the tax imposed
15 under subsection (b) of Section 13 of the Metropolitan Pier
16 and Exposition Authority Act has been entered; thereafter the
17 annual amount certified by the Chairman shall not exceed the
18 amount specified above as the "Total Deposit" with respect to
19 a fiscal year. Until the Chairman has filed the notice with
20 respect to the final judicial order, the proceeds of any tax
21 imposed under subsection (b) of Section 13 shall be held
22 apart from all other funds of the Authority and shall not be
23 expended until entry of the final judicial order. Upon entry
24 of a final judicial order upholding the tax, the proceeds of
25 the tax shall be deposited in the trust fund referred to in
26 subsection (g) of Section 13 of the Metropolitan Pier and
27 Exposition Authority Act and that part of the proceeds
28 collected during fiscal year 1993 shall be treated as amounts
29 deposited under item "second" of that subsection. The
30 certificate may be amended from time to time as necessary.
31 (Source: P.A. 87-733.)
32 Section 10. The Use Tax Act is amended by changing
33 Section 9 as follows:
-4- LRB9000201MWcdccr1
1 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
2 (Text of Section before amendment by P.A. 90-491)
3 Sec. 9. Except as to motor vehicles, watercraft,
4 aircraft, and trailers that are required to be registered
5 with an agency of this State, each retailer required or
6 authorized to collect the tax imposed by this Act shall pay
7 to the Department the amount of such tax (except as otherwise
8 provided) at the time when he is required to file his return
9 for the period during which such tax was collected, less a
10 discount of 2.1% prior to January 1, 1990, and 1.75% on and
11 after January 1, 1990, or $5 per calendar year, whichever is
12 greater, which is allowed to reimburse the retailer for
13 expenses incurred in collecting the tax, keeping records,
14 preparing and filing returns, remitting the tax and supplying
15 data to the Department on request. In the case of retailers
16 who report and pay the tax on a transaction by transaction
17 basis, as provided in this Section, such discount shall be
18 taken with each such tax remittance instead of when such
19 retailer files his periodic return. A retailer need not
20 remit that part of any tax collected by him to the extent
21 that he is required to remit and does remit the tax imposed
22 by the Retailers' Occupation Tax Act, with respect to the
23 sale of the same property.
24 Where such tangible personal property is sold under a
25 conditional sales contract, or under any other form of sale
26 wherein the payment of the principal sum, or a part thereof,
27 is extended beyond the close of the period for which the
28 return is filed, the retailer, in collecting the tax (except
29 as to motor vehicles, watercraft, aircraft, and trailers that
30 are required to be registered with an agency of this State),
31 may collect for each tax return period, only the tax
32 applicable to that part of the selling price actually
33 received during such tax return period.
34 Except as provided in this Section, on or before the
35 twentieth day of each calendar month, such retailer shall
-5- LRB9000201MWcdccr1
1 file a return for the preceding calendar month. Such return
2 shall be filed on forms prescribed by the Department and
3 shall furnish such information as the Department may
4 reasonably require.
5 The Department may require returns to be filed on a
6 quarterly basis. If so required, a return for each calendar
7 quarter shall be filed on or before the twentieth day of the
8 calendar month following the end of such calendar quarter.
9 The taxpayer shall also file a return with the Department for
10 each of the first two months of each calendar quarter, on or
11 before the twentieth day of the following calendar month,
12 stating:
13 1. The name of the seller;
14 2. The address of the principal place of business
15 from which he engages in the business of selling tangible
16 personal property at retail in this State;
17 3. The total amount of taxable receipts received by
18 him during the preceding calendar month from sales of
19 tangible personal property by him during such preceding
20 calendar month, including receipts from charge and time
21 sales, but less all deductions allowed by law;
22 4. The amount of credit provided in Section 2d of
23 this Act;
24 5. The amount of tax due;
25 5-5. The signature of the taxpayer; and
26 6. Such other reasonable information as the
27 Department may require.
28 If a taxpayer fails to sign a return within 30 days after
29 the proper notice and demand for signature by the Department,
30 the return shall be considered valid and any amount shown to
31 be due on the return shall be deemed assessed.
32 Beginning October 1, 1993, a taxpayer who has an average
33 monthly tax liability of $150,000 or more shall make all
34 payments required by rules of the Department by electronic
35 funds transfer. Beginning October 1, 1994, a taxpayer who has
-6- LRB9000201MWcdccr1
1 an average monthly tax liability of $100,000 or more shall
2 make all payments required by rules of the Department by
3 electronic funds transfer. Beginning October 1, 1995, a
4 taxpayer who has an average monthly tax liability of $50,000
5 or more shall make all payments required by rules of the
6 Department by electronic funds transfer. The term "average
7 monthly tax liability" means the sum of the taxpayer's
8 liabilities under this Act, and under all other State and
9 local occupation and use tax laws administered by the
10 Department, for the immediately preceding calendar year
11 divided by 12.
12 Before August 1 of each year beginning in 1993, the
13 Department shall notify all taxpayers required to make
14 payments by electronic funds transfer. All taxpayers required
15 to make payments by electronic funds transfer shall make
16 those payments for a minimum of one year beginning on October
17 1.
18 Any taxpayer not required to make payments by electronic
19 funds transfer may make payments by electronic funds transfer
20 with the permission of the Department.
21 All taxpayers required to make payment by electronic
22 funds transfer and any taxpayers authorized to voluntarily
23 make payments by electronic funds transfer shall make those
24 payments in the manner authorized by the Department.
25 The Department shall adopt such rules as are necessary to
26 effectuate a program of electronic funds transfer and the
27 requirements of this Section.
28 If the taxpayer's average monthly tax liability to the
29 Department under this Act, the Retailers' Occupation Tax Act,
30 the Service Occupation Tax Act, the Service Use Tax Act was
31 $10,000 or more during the preceding 4 complete calendar
32 quarters, he shall file a return with the Department each
33 month by the 20th day of the month next following the month
34 during which such tax liability is incurred and shall make
35 payments to the Department on or before the 7th, 15th, 22nd
-7- LRB9000201MWcdccr1
1 and last day of the month during which such liability is
2 incurred. If the month during which such tax liability is
3 incurred began prior to January 1, 1985, each payment shall
4 be in an amount equal to 1/4 of the taxpayer's actual
5 liability for the month or an amount set by the Department
6 not to exceed 1/4 of the average monthly liability of the
7 taxpayer to the Department for the preceding 4 complete
8 calendar quarters (excluding the month of highest liability
9 and the month of lowest liability in such 4 quarter period).
10 If the month during which such tax liability is incurred
11 begins on or after January 1, 1985, and prior to January 1,
12 1987, each payment shall be in an amount equal to 22.5% of
13 the taxpayer's actual liability for the month or 27.5% of the
14 taxpayer's liability for the same calendar month of the
15 preceding year. If the month during which such tax liability
16 is incurred begins on or after January 1, 1987, and prior to
17 January 1, 1988, each payment shall be in an amount equal to
18 22.5% of the taxpayer's actual liability for the month or
19 26.25% of the taxpayer's liability for the same calendar
20 month of the preceding year. If the month during which such
21 tax liability is incurred begins on or after January 1, 1988,
22 and prior to January 1, 1989, or begins on or after January
23 1, 1996, each payment shall be in an amount equal to 22.5% of
24 the taxpayer's actual liability for the month or 25% of the
25 taxpayer's liability for the same calendar month of the
26 preceding year. If the month during which such tax liability
27 is incurred begins on or after January 1, 1989, and prior to
28 January 1, 1996, each payment shall be in an amount equal to
29 22.5% of the taxpayer's actual liability for the month or 25%
30 of the taxpayer's liability for the same calendar month of
31 the preceding year or 100% of the taxpayer's actual liability
32 for the quarter monthly reporting period. The amount of such
33 quarter monthly payments shall be credited against the final
34 tax liability of the taxpayer's return for that month. Once
35 applicable, the requirement of the making of quarter monthly
-8- LRB9000201MWcdccr1
1 payments to the Department shall continue until such
2 taxpayer's average monthly liability to the Department during
3 the preceding 4 complete calendar quarters (excluding the
4 month of highest liability and the month of lowest liability)
5 is less than $9,000, or until such taxpayer's average monthly
6 liability to the Department as computed for each calendar
7 quarter of the 4 preceding complete calendar quarter period
8 is less than $10,000. However, if a taxpayer can show the
9 Department that a substantial change in the taxpayer's
10 business has occurred which causes the taxpayer to anticipate
11 that his average monthly tax liability for the reasonably
12 foreseeable future will fall below $10,000, then such
13 taxpayer may petition the Department for change in such
14 taxpayer's reporting status. The Department shall change
15 such taxpayer's reporting status unless it finds that such
16 change is seasonal in nature and not likely to be long term.
17 If any such quarter monthly payment is not paid at the time
18 or in the amount required by this Section, then the
19 taxpayer's 2.1% or 1.75% vendors' discount shall be reduced
20 by 2.1% or 1.75%, as the case may be, of the difference
21 between the minimum amount due and the amount of such quarter
22 monthly payment actually and timely paid and the taxpayer
23 shall be liable for penalties and interest on such
24 difference, except insofar as the taxpayer has previously
25 made payments for that month to the Department in excess of
26 the minimum payments previously due as provided in this
27 Section. The Department shall make reasonable rules and
28 regulations to govern the quarter monthly payment amount and
29 quarter monthly payment dates for taxpayers who file on other
30 than a calendar monthly basis.
31 If any such payment provided for in this Section exceeds
32 the taxpayer's liabilities under this Act, the Retailers'
33 Occupation Tax Act, the Service Occupation Tax Act and the
34 Service Use Tax Act, as shown by an original monthly return,
35 the Department shall issue to the taxpayer a credit
-9- LRB9000201MWcdccr1
1 memorandum no later than 30 days after the date of payment,
2 which memorandum may be submitted by the taxpayer to the
3 Department in payment of tax liability subsequently to be
4 remitted by the taxpayer to the Department or be assigned by
5 the taxpayer to a similar taxpayer under this Act, the
6 Retailers' Occupation Tax Act, the Service Occupation Tax Act
7 or the Service Use Tax Act, in accordance with reasonable
8 rules and regulations to be prescribed by the Department,
9 except that if such excess payment is shown on an original
10 monthly return and is made after December 31, 1986, no credit
11 memorandum shall be issued, unless requested by the taxpayer.
12 If no such request is made, the taxpayer may credit such
13 excess payment against tax liability subsequently to be
14 remitted by the taxpayer to the Department under this Act,
15 the Retailers' Occupation Tax Act, the Service Occupation Tax
16 Act or the Service Use Tax Act, in accordance with reasonable
17 rules and regulations prescribed by the Department. If the
18 Department subsequently determines that all or any part of
19 the credit taken was not actually due to the taxpayer, the
20 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
21 by 2.1% or 1.75% of the difference between the credit taken
22 and that actually due, and the taxpayer shall be liable for
23 penalties and interest on such difference.
24 If the retailer is otherwise required to file a monthly
25 return and if the retailer's average monthly tax liability to
26 the Department does not exceed $200, the Department may
27 authorize his returns to be filed on a quarter annual basis,
28 with the return for January, February, and March of a given
29 year being due by April 20 of such year; with the return for
30 April, May and June of a given year being due by July 20 of
31 such year; with the return for July, August and September of
32 a given year being due by October 20 of such year, and with
33 the return for October, November and December of a given year
34 being due by January 20 of the following year.
35 If the retailer is otherwise required to file a monthly
-10- LRB9000201MWcdccr1
1 or quarterly return and if the retailer's average monthly tax
2 liability to the Department does not exceed $50, the
3 Department may authorize his returns to be filed on an annual
4 basis, with the return for a given year being due by January
5 20 of the following year.
6 Such quarter annual and annual returns, as to form and
7 substance, shall be subject to the same requirements as
8 monthly returns.
9 Notwithstanding any other provision in this Act
10 concerning the time within which a retailer may file his
11 return, in the case of any retailer who ceases to engage in a
12 kind of business which makes him responsible for filing
13 returns under this Act, such retailer shall file a final
14 return under this Act with the Department not more than one
15 month after discontinuing such business.
16 In addition, with respect to motor vehicles, watercraft,
17 aircraft, and trailers that are required to be registered
18 with an agency of this State, every retailer selling this
19 kind of tangible personal property shall file, with the
20 Department, upon a form to be prescribed and supplied by the
21 Department, a separate return for each such item of tangible
22 personal property which the retailer sells, except that
23 where, in the same transaction, a retailer of aircraft,
24 watercraft, motor vehicles or trailers transfers more than
25 one aircraft, watercraft, motor vehicle or trailer to another
26 aircraft, watercraft, motor vehicle or trailer retailer for
27 the purpose of resale, that seller for resale may report the
28 transfer of all the aircraft, watercraft, motor vehicles or
29 trailers involved in that transaction to the Department on
30 the same uniform invoice-transaction reporting return form.
31 For purposes of this Section, "watercraft" means a Class 2,
32 Class 3, or Class 4 watercraft as defined in Section 3-2 of
33 the Boat Registration and Safety Act, a personal watercraft,
34 or any boat equipped with an inboard motor.
35 The transaction reporting return in the case of motor
-11- LRB9000201MWcdccr1
1 vehicles or trailers that are required to be registered with
2 an agency of this State, shall be the same document as the
3 Uniform Invoice referred to in Section 5-402 of the Illinois
4 Vehicle Code and 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; such other information as is required in
19 Section 5-402 of the Illinois Vehicle Code, and such other
20 information as the Department may reasonably require.
21 The transaction reporting return in the case of
22 watercraft and aircraft must show the name and address of the
23 seller; the name and address of the purchaser; the amount of
24 the selling price including the amount allowed by the
25 retailer for traded-in property, if any; the amount allowed
26 by the retailer for the traded-in tangible personal property,
27 if any, to the extent to which Section 2 of this Act allows
28 an exemption for the value of traded-in property; the balance
29 payable after deducting such trade-in allowance from the
30 total selling price; the amount of tax due from the retailer
31 with respect to such transaction; the amount of tax collected
32 from the purchaser by the retailer on such transaction (or
33 satisfactory evidence that such tax is not due in that
34 particular instance, if that is claimed to be the fact); the
35 place and date of the sale, a sufficient identification of
-12- LRB9000201MWcdccr1
1 the property sold, and such other information as the
2 Department may reasonably require.
3 Such transaction reporting return shall be filed not
4 later than 20 days after the date of delivery of the item
5 that is being sold, but may be filed by the retailer at any
6 time sooner than that if he chooses to do so. The
7 transaction reporting return and tax remittance or proof of
8 exemption from the tax that is imposed by this Act may be
9 transmitted to the Department by way of the State agency with
10 which, or State officer with whom, the tangible personal
11 property must be titled or registered (if titling or
12 registration is required) if the Department and such agency
13 or State officer determine that this procedure will expedite
14 the processing of applications for title or registration.
15 With each such transaction reporting return, the retailer
16 shall remit the proper amount of tax due (or shall submit
17 satisfactory evidence that the sale is not taxable if that is
18 the case), to the Department or its agents, whereupon the
19 Department shall issue, in the purchaser's name, a tax
20 receipt (or a certificate of exemption if the Department is
21 satisfied that the particular sale is tax exempt) which such
22 purchaser may submit to the agency with which, or State
23 officer with whom, he must title or register the tangible
24 personal property that is involved (if titling or
25 registration is required) in support of such purchaser's
26 application for an Illinois certificate or other evidence of
27 title or registration to such tangible personal property.
28 No retailer's failure or refusal to remit tax under this
29 Act precludes a user, who has paid the proper tax to the
30 retailer, from obtaining his certificate of title or other
31 evidence of title or registration (if titling or registration
32 is required) upon satisfying the Department that such user
33 has paid the proper tax (if tax is due) to the retailer. The
34 Department shall adopt appropriate rules to carry out the
35 mandate of this paragraph.
-13- LRB9000201MWcdccr1
1 If the user who would otherwise pay tax to the retailer
2 wants the transaction reporting return filed and the payment
3 of tax or proof of exemption made to the Department before
4 the retailer is willing to take these actions and such user
5 has not paid the tax to the retailer, such user may certify
6 to the fact of such delay by the retailer, and may (upon the
7 Department being satisfied of the truth of such
8 certification) transmit the information required by the
9 transaction reporting return and the remittance for tax or
10 proof of exemption directly to the Department and obtain his
11 tax receipt or exemption determination, in which event the
12 transaction reporting return and tax remittance (if a tax
13 payment was required) shall be credited by the Department to
14 the proper retailer's account with the Department, but
15 without the 2.1% or 1.75% discount provided for in this
16 Section being allowed. When the user pays the tax directly
17 to the Department, he shall pay the tax in the same amount
18 and in the same form in which it would be remitted if the tax
19 had been remitted to the Department by the retailer.
20 Where a retailer collects the tax with respect to the
21 selling price of tangible personal property which he sells
22 and the purchaser thereafter returns such tangible personal
23 property and the retailer refunds the selling price thereof
24 to the purchaser, such retailer shall also refund, to the
25 purchaser, the tax so collected from the purchaser. When
26 filing his return for the period in which he refunds such tax
27 to the purchaser, the retailer may deduct the amount of the
28 tax so refunded by him to the purchaser from any other use
29 tax which such retailer may be required to pay or remit to
30 the Department, as shown by such return, if the amount of the
31 tax to be deducted was previously remitted to the Department
32 by such retailer. If the retailer has not previously
33 remitted the amount of such tax to the Department, he is
34 entitled to no deduction under this Act upon refunding such
35 tax to the purchaser.
-14- LRB9000201MWcdccr1
1 Any retailer filing a return under this Section shall
2 also include (for the purpose of paying tax thereon) the
3 total tax covered by such return upon the selling price of
4 tangible personal property purchased by him at retail from a
5 retailer, but as to which the tax imposed by this Act was not
6 collected from the retailer filing such return, and such
7 retailer shall remit the amount of such tax to the Department
8 when filing such return.
9 If experience indicates such action to be practicable,
10 the Department may prescribe and furnish a combination or
11 joint return which will enable retailers, who are required to
12 file returns hereunder and also under the Retailers'
13 Occupation Tax Act, to furnish all the return information
14 required by both Acts on the one form.
15 Where the retailer has more than one business registered
16 with the Department under separate registration under this
17 Act, such retailer may not file each return that is due as a
18 single return covering all such registered businesses, but
19 shall file separate returns for each such registered
20 business.
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 which is hereby created,
24 the net revenue realized for the preceding month from the 1%
25 tax on sales of food for human consumption which is to be
26 consumed off the premises where it is sold (other than
27 alcoholic beverages, soft drinks and food which has been
28 prepared for immediate consumption) and prescription and
29 nonprescription medicines, drugs, medical appliances and
30 insulin, urine testing materials, syringes and needles used
31 by diabetics.
32 Beginning January 1, 1990, each month the Department
33 shall pay into the County and Mass Transit District Fund 4%
34 of the net revenue realized for the preceding month from the
35 6.25% general rate on the selling price of tangible personal
-15- LRB9000201MWcdccr1
1 property which is purchased outside Illinois at retail from a
2 retailer and which is titled or registered by an agency of
3 this State's government.
4 Beginning January 1, 1990, each month the Department
5 shall pay into the State and Local Sales Tax Reform Fund, a
6 special fund in the State Treasury, 20% of the net revenue
7 realized for the preceding month from the 6.25% general rate
8 on the selling price of tangible personal property, other
9 than tangible personal property which is purchased outside
10 Illinois at retail from a retailer and which is titled or
11 registered by an agency of this State's government.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the Local Government Tax Fund 16% of the net
14 revenue realized for the preceding month from the 6.25%
15 general rate on the selling price of tangible personal
16 property which is purchased outside Illinois at retail from a
17 retailer and which is titled or registered by an agency of
18 this State's government.
19 Of the remainder of the moneys received by the Department
20 pursuant to this Act, (a) 1.75% thereof shall be paid into
21 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
22 and on and after July 1, 1989, 3.8% thereof shall be paid
23 into the Build Illinois Fund; provided, however, that if in
24 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
25 as the case may be, of the moneys received by the Department
26 and required to be paid into the Build Illinois Fund pursuant
27 to Section 3 of the Retailers' Occupation Tax Act, Section 9
28 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
29 Section 9 of the Service Occupation Tax Act, such Acts being
30 hereinafter called the "Tax Acts" and such aggregate of 2.2%
31 or 3.8%, as the case may be, of moneys being hereinafter
32 called the "Tax Act Amount", and (2) the amount transferred
33 to the Build Illinois Fund from the State and Local Sales Tax
34 Reform Fund shall be less than the Annual Specified Amount
35 (as defined in Section 3 of the Retailers' Occupation Tax
-16- LRB9000201MWcdccr1
1 Act), an amount equal to the difference shall be immediately
2 paid into the Build Illinois Fund from other moneys received
3 by the Department pursuant to the Tax Acts; and further
4 provided, that if on the last business day of any month the
5 sum of (1) the Tax Act Amount required to be deposited into
6 the Build Illinois Bond Account in the Build Illinois Fund
7 during such month and (2) the amount transferred during such
8 month to the Build Illinois Fund from the State and Local
9 Sales Tax Reform Fund shall have been less than 1/12 of the
10 Annual Specified Amount, an amount equal to the difference
11 shall be immediately paid into the Build Illinois Fund from
12 other moneys received by the Department pursuant to the Tax
13 Acts; and, further provided, that in no event shall the
14 payments required under the preceding proviso result in
15 aggregate payments into the Build Illinois Fund pursuant to
16 this clause (b) for any fiscal year in excess of the greater
17 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
18 for such fiscal year; and, further provided, that the amounts
19 payable into the Build Illinois Fund under this clause (b)
20 shall be payable only until such time as the aggregate amount
21 on deposit under each trust indenture securing Bonds issued
22 and outstanding pursuant to the Build Illinois Bond Act is
23 sufficient, taking into account any future investment income,
24 to fully provide, in accordance with such indenture, for the
25 defeasance of or the payment of the principal of, premium, if
26 any, and interest on the Bonds secured by such indenture and
27 on any Bonds expected to be issued thereafter and all fees
28 and costs payable with respect thereto, all as certified by
29 the Director of the Bureau of the Budget. If on the last
30 business day of any month in which Bonds are outstanding
31 pursuant to the Build Illinois Bond Act, the aggregate of the
32 moneys deposited in the Build Illinois Bond Account in the
33 Build Illinois Fund in such month shall be less than the
34 amount required to be transferred in such month from the
35 Build Illinois Bond Account to the Build Illinois Bond
-17- LRB9000201MWcdccr1
1 Retirement and Interest Fund pursuant to Section 13 of the
2 Build Illinois Bond Act, an amount equal to such deficiency
3 shall be immediately paid from other moneys received by the
4 Department pursuant to the Tax Acts to the Build Illinois
5 Fund; provided, however, that any amounts paid to the Build
6 Illinois Fund in any fiscal year pursuant to this sentence
7 shall be deemed to constitute payments pursuant to clause (b)
8 of the preceding sentence and shall reduce the amount
9 otherwise payable for such fiscal year pursuant to clause (b)
10 of the preceding sentence. The moneys received by the
11 Department pursuant to this Act and required to be deposited
12 into the Build Illinois Fund are subject to the pledge, claim
13 and charge set forth in Section 12 of the Build Illinois Bond
14 Act.
15 Subject to payment of amounts into the Build Illinois
16 Fund as provided in the preceding paragraph or in any
17 amendment thereto hereafter enacted, the following specified
18 monthly installment of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority provided under Section 8.25f of the
21 State Finance Act, but not in excess of the sums designated
22 as "Total Deposit", shall be deposited in the aggregate from
23 collections under Section 9 of the Use Tax Act, Section 9 of
24 the Service Use Tax Act, Section 9 of the Service Occupation
25 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
26 into the McCormick Place Expansion Project Fund in the
27 specified fiscal years.
28 Fiscal Year Total Deposit
29 1993 $0
30 1994 53,000,000
31 1995 58,000,000
32 1996 61,000,000
33 1997 64,000,000
34 1998 68,000,000
35 1999 71,000,000
-18- LRB9000201MWcdccr1
1 2000 75,000,000
2 2001 80,000,000
3 2002 84,000,000
4 2003 89,000,000
5 2004 93,000,000
6 2005 97,000,000
7 2006 102,000,000
8 2007 and 106,000,000
9 each fiscal year
10 thereafter that bonds
11 are outstanding under
12 Section 13.2 of the
13 Metropolitan Pier and
14 Exposition Authority
15 Act, but not after fiscal year 2029.
16 Beginning July 20, 1993 and in each month of each fiscal
17 year thereafter, one-eighth of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority for that fiscal year, less the amount
20 deposited into the McCormick Place Expansion Project Fund by
21 the State Treasurer in the respective month under subsection
22 (g) of Section 13 of the Metropolitan Pier and Exposition
23 Authority Act, plus cumulative deficiencies in the deposits
24 required under this Section for previous months and years,
25 shall be deposited into the McCormick Place Expansion Project
26 Fund, until the full amount requested for the fiscal year,
27 but not in excess of the amount specified above as "Total
28 Deposit", has been deposited.
29 Subject to payment of amounts into the Build Illinois
30 Fund and the McCormick Place Expansion Project Fund pursuant
31 to the preceding paragraphs or in any amendment thereto
32 hereafter enacted, each month the Department shall pay into
33 the Local Government Distributive Fund .4% of the net revenue
34 realized for the preceding month from the 5% general rate, or
35 .4% of 80% of the net revenue realized for the preceding
-19- LRB9000201MWcdccr1
1 month from the 6.25% general rate, as the case may be, on the
2 selling price of tangible personal property which amount
3 shall, subject to appropriation, be distributed as provided
4 in Section 2 of the State Revenue Sharing Act. No payments or
5 distributions pursuant to this paragraph shall be made if the
6 tax imposed by this Act on photoprocessing products is
7 declared unconstitutional, or if the proceeds from such tax
8 are unavailable for distribution because of litigation.
9 Subject to payment of amounts into the Build Illinois
10 Fund, the McCormick Place Expansion Project Fund, and the
11 Local Government Distributive Fund pursuant to the preceding
12 paragraphs or in any amendments thereto hereafter enacted,
13 beginning July 1, 1993, the Department shall each month pay
14 into the Illinois Tax Increment Fund 0.27% of 80% of the net
15 revenue realized for the preceding month from the 6.25%
16 general rate on the selling price of tangible personal
17 property.
18 Of the remainder of the moneys received by the Department
19 pursuant to this Act, 75% thereof shall be paid into the
20 State Treasury and 25% shall be reserved in a special account
21 and used only for the transfer to the Common School Fund as
22 part of the monthly transfer from the General Revenue Fund in
23 accordance with Section 8a of the State Finance Act.
24 As soon as possible after the first day of each month,
25 upon certification of the Department of Revenue, the
26 Comptroller shall order transferred and the Treasurer shall
27 transfer from the General Revenue Fund to the Motor Fuel Tax
28 Fund an amount equal to 1.7% of 80% of the net revenue
29 realized under this Act for the second preceding month;
30 except that this transfer shall not be made for the months
31 February through June of 1992.
32 Net revenue realized for a month shall be the revenue
33 collected by the State pursuant to this Act, less the amount
34 paid out during that month as refunds to taxpayers for
35 overpayment of liability.
-20- LRB9000201MWcdccr1
1 For greater simplicity of administration, manufacturers,
2 importers and wholesalers whose products are sold at retail
3 in Illinois by numerous retailers, and who wish to do so, may
4 assume the responsibility for accounting and paying to the
5 Department all tax accruing under this Act with respect to
6 such sales, if the retailers who are affected do not make
7 written objection to the Department to this arrangement.
8 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
9 (Text of Section after amendment by P.A. 90-491)
10 Sec. 9. Except as to motor vehicles, watercraft,
11 aircraft, and trailers that are required to be registered
12 with an agency of this State, each retailer required or
13 authorized to collect the tax imposed by this Act shall pay
14 to the Department the amount of such tax (except as otherwise
15 provided) at the time when he is required to file his return
16 for the period during which such tax was collected, less a
17 discount of 2.1% prior to January 1, 1990, and 1.75% on and
18 after January 1, 1990, or $5 per calendar year, whichever is
19 greater, which is allowed to reimburse the retailer for
20 expenses incurred in collecting the tax, keeping records,
21 preparing and filing returns, remitting the tax and supplying
22 data to the Department on request. In the case of retailers
23 who report and pay the tax on a transaction by transaction
24 basis, as provided in this Section, such discount shall be
25 taken with each such tax remittance instead of when such
26 retailer files his periodic return. A retailer need not
27 remit that part of any tax collected by him to the extent
28 that he is required to remit and does remit the tax imposed
29 by the Retailers' Occupation Tax Act, with respect to the
30 sale of the same property.
31 Where such tangible personal property is sold under a
32 conditional sales contract, or under any other form of sale
33 wherein the payment of the principal sum, or a part thereof,
34 is extended beyond the close of the period for which the
-21- LRB9000201MWcdccr1
1 return is filed, the retailer, in collecting the tax (except
2 as to motor vehicles, watercraft, aircraft, and trailers that
3 are required to be registered with an agency of this State),
4 may collect for each tax return period, only the tax
5 applicable to that part of the selling price actually
6 received during such tax return period.
7 Except as provided in this Section, on or before the
8 twentieth day of each calendar month, such retailer shall
9 file a return for the preceding calendar month. Such return
10 shall be filed on forms prescribed by the Department and
11 shall furnish such information as the Department may
12 reasonably require.
13 The Department may require returns to be filed on a
14 quarterly basis. If so required, a return for each calendar
15 quarter shall be filed on or before the twentieth day of the
16 calendar month following the end of such calendar quarter.
17 The taxpayer shall also file a return with the Department for
18 each of the first two months of each calendar quarter, on or
19 before the twentieth day of the following calendar month,
20 stating:
21 1. The name of the seller;
22 2. The address of the principal place of business
23 from which he engages in the business of selling tangible
24 personal property at retail in this State;
25 3. The total amount of taxable receipts received by
26 him during the preceding calendar month from sales of
27 tangible personal property by him during such preceding
28 calendar month, including receipts from charge and time
29 sales, but less all deductions allowed by law;
30 4. The amount of credit provided in Section 2d of
31 this Act;
32 5. The amount of tax due;
33 5-5. The signature of the taxpayer; and
34 6. Such other reasonable information as the
35 Department may require.
-22- LRB9000201MWcdccr1
1 If a taxpayer fails to sign a return within 30 days after
2 the proper notice and demand for signature by the Department,
3 the return shall be considered valid and any amount shown to
4 be due on the return shall be deemed assessed.
5 Beginning October 1, 1993, a taxpayer who has an average
6 monthly tax liability of $150,000 or more shall make all
7 payments required by rules of the Department by electronic
8 funds transfer. Beginning October 1, 1994, a taxpayer who has
9 an average monthly tax liability of $100,000 or more shall
10 make all payments required by rules of the Department by
11 electronic funds transfer. Beginning October 1, 1995, a
12 taxpayer who has an average monthly tax liability of $50,000
13 or more shall make all payments required by rules of the
14 Department by electronic funds transfer. The term "average
15 monthly tax liability" means the sum of the taxpayer's
16 liabilities under this Act, and under all other State and
17 local occupation and use tax laws administered by the
18 Department, for the immediately preceding calendar year
19 divided by 12.
20 Before August 1 of each year beginning in 1993, the
21 Department shall notify all taxpayers required to make
22 payments by electronic funds transfer. All taxpayers required
23 to make payments by electronic funds transfer shall make
24 those payments for a minimum of one year beginning on October
25 1.
26 Any taxpayer not required to make payments by electronic
27 funds transfer may make payments by electronic funds transfer
28 with the permission of the Department.
29 All taxpayers required to make payment by electronic
30 funds transfer and any taxpayers authorized to voluntarily
31 make payments by electronic funds transfer shall make those
32 payments in the manner authorized by the Department.
33 The Department shall adopt such rules as are necessary to
34 effectuate a program of electronic funds transfer and the
35 requirements of this Section.
-23- LRB9000201MWcdccr1
1 If the taxpayer's average monthly tax liability to the
2 Department under this Act, the Retailers' Occupation Tax Act,
3 the Service Occupation Tax Act, the Service Use Tax Act was
4 $10,000 or more during the preceding 4 complete calendar
5 quarters, he shall file a return with the Department each
6 month by the 20th day of the month next following the month
7 during which such tax liability is incurred and shall make
8 payments to the Department on or before the 7th, 15th, 22nd
9 and last day of the month during which such liability is
10 incurred. If the month during which such tax liability is
11 incurred began prior to January 1, 1985, each payment shall
12 be in an amount equal to 1/4 of the taxpayer's actual
13 liability for the month or an amount set by the Department
14 not to exceed 1/4 of the average monthly liability of the
15 taxpayer to the Department for the preceding 4 complete
16 calendar quarters (excluding the month of highest liability
17 and the month of lowest liability in such 4 quarter period).
18 If the month during which such tax liability is incurred
19 begins on or after January 1, 1985, and prior to January 1,
20 1987, each payment shall be in an amount equal to 22.5% of
21 the taxpayer's actual liability for the month or 27.5% of the
22 taxpayer's liability for the same calendar month of the
23 preceding year. If the month during which such tax liability
24 is incurred begins on or after January 1, 1987, and prior to
25 January 1, 1988, each payment shall be in an amount equal to
26 22.5% of the taxpayer's actual liability for the month or
27 26.25% of the taxpayer's liability for the same calendar
28 month of the preceding year. If the month during which such
29 tax liability is incurred begins on or after January 1, 1988,
30 and prior to January 1, 1989, or begins on or after January
31 1, 1996, each payment shall be in an amount equal to 22.5% of
32 the taxpayer's actual liability for the month or 25% of the
33 taxpayer's liability for the same calendar month of the
34 preceding year. If the month during which such tax liability
35 is incurred begins on or after January 1, 1989, and prior to
-24- LRB9000201MWcdccr1
1 January 1, 1996, each payment shall be in an amount equal to
2 22.5% of the taxpayer's actual liability for the month or 25%
3 of the taxpayer's liability for the same calendar month of
4 the preceding year or 100% of the taxpayer's actual liability
5 for the quarter monthly reporting period. The amount of such
6 quarter monthly payments shall be credited against the final
7 tax liability of the taxpayer's return for that month. Once
8 applicable, the requirement of the making of quarter monthly
9 payments to the Department shall continue until such
10 taxpayer's average monthly liability to the Department during
11 the preceding 4 complete calendar quarters (excluding the
12 month of highest liability and the month of lowest liability)
13 is less than $9,000, or until such taxpayer's average monthly
14 liability to the Department as computed for each calendar
15 quarter of the 4 preceding complete calendar quarter period
16 is less than $10,000. However, if a taxpayer can show the
17 Department that a substantial change in the taxpayer's
18 business has occurred which causes the taxpayer to anticipate
19 that his average monthly tax liability for the reasonably
20 foreseeable future will fall below $10,000, then such
21 taxpayer may petition the Department for change in such
22 taxpayer's reporting status. The Department shall change
23 such taxpayer's reporting status unless it finds that such
24 change is seasonal in nature and not likely to be long term.
25 If any such quarter monthly payment is not paid at the time
26 or in the amount required by this Section, then the taxpayer
27 shall be liable for penalties and interest on the difference
28 between the minimum amount due and the amount of such quarter
29 monthly payment actually and timely paid, except insofar as
30 the taxpayer has previously made payments for that month to
31 the Department in excess of the minimum payments previously
32 due as provided in this Section. The Department shall make
33 reasonable rules and regulations to govern the quarter
34 monthly payment amount and quarter monthly payment dates for
35 taxpayers who file on other than a calendar monthly basis.
-25- LRB9000201MWcdccr1
1 If any such payment provided for in this Section exceeds
2 the taxpayer's liabilities under this Act, the Retailers'
3 Occupation Tax Act, the Service Occupation Tax Act and the
4 Service Use Tax Act, as shown by an original monthly return,
5 the Department shall issue to the taxpayer a credit
6 memorandum no later than 30 days after the date of payment,
7 which memorandum may be submitted by the taxpayer to the
8 Department in payment of tax liability subsequently to be
9 remitted by the taxpayer to the Department or be assigned by
10 the taxpayer to a similar taxpayer under this Act, the
11 Retailers' Occupation Tax Act, the Service Occupation Tax Act
12 or the Service Use Tax Act, in accordance with reasonable
13 rules and regulations to be prescribed by the Department,
14 except that if such excess payment is shown on an original
15 monthly return and is made after December 31, 1986, no credit
16 memorandum shall be issued, unless requested by the taxpayer.
17 If no such request is made, the taxpayer may credit such
18 excess payment against tax liability subsequently to be
19 remitted by the taxpayer to the Department under this Act,
20 the Retailers' Occupation Tax Act, the Service Occupation Tax
21 Act or the Service Use Tax Act, in accordance with reasonable
22 rules and regulations prescribed by the Department. If the
23 Department subsequently determines that all or any part of
24 the credit taken was not actually due to the taxpayer, the
25 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
26 by 2.1% or 1.75% of the difference between the credit taken
27 and that actually due, and the taxpayer shall be liable for
28 penalties and interest on such difference.
29 If the retailer is otherwise required to file a monthly
30 return and if the retailer's average monthly tax liability to
31 the Department does not exceed $200, the Department may
32 authorize his returns to be filed on a quarter annual basis,
33 with the return for January, February, and March of a given
34 year being due by April 20 of such year; with the return for
35 April, May and June of a given year being due by July 20 of
-26- LRB9000201MWcdccr1
1 such year; with the return for July, August and September of
2 a given year being due by October 20 of such year, and with
3 the return for October, November and December of a given year
4 being due by January 20 of the following year.
5 If the retailer is otherwise required to file a monthly
6 or quarterly return and if the retailer's average monthly tax
7 liability to the Department does not exceed $50, the
8 Department may authorize his returns to be filed on an annual
9 basis, with the return for a given year being due by January
10 20 of the following year.
11 Such quarter annual and annual returns, as to form and
12 substance, shall be subject to the same requirements as
13 monthly returns.
14 Notwithstanding any other provision in this Act
15 concerning the time within which a retailer may file his
16 return, in the case of any retailer who ceases to engage in a
17 kind of business which makes him responsible for filing
18 returns under this Act, such retailer shall file a final
19 return under this Act with the Department not more than one
20 month after discontinuing such business.
21 In addition, with respect to motor vehicles, watercraft,
22 aircraft, and trailers that are required to be registered
23 with an agency of this State, every retailer selling this
24 kind of tangible personal property shall file, with the
25 Department, upon a form to be prescribed and supplied by the
26 Department, a separate return for each such item of tangible
27 personal property which the retailer sells, except that
28 where, in the same transaction, a retailer of aircraft,
29 watercraft, motor vehicles or trailers transfers more than
30 one aircraft, watercraft, motor vehicle or trailer to another
31 aircraft, watercraft, motor vehicle or trailer retailer for
32 the purpose of resale, that seller for resale may report the
33 transfer of all the aircraft, watercraft, motor vehicles or
34 trailers involved in that transaction to the Department on
35 the same uniform invoice-transaction reporting return form.
-27- LRB9000201MWcdccr1
1 For purposes of this Section, "watercraft" means a Class 2,
2 Class 3, or Class 4 watercraft as defined in Section 3-2 of
3 the Boat Registration and Safety Act, a personal watercraft,
4 or any boat equipped with an inboard motor.
5 The transaction reporting return in the case of motor
6 vehicles or trailers that are required to be registered with
7 an agency of this State, shall be the same document as the
8 Uniform Invoice referred to in Section 5-402 of the Illinois
9 Vehicle Code and 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; such other information as is required in
24 Section 5-402 of the Illinois Vehicle Code, and such other
25 information as the Department may reasonably require.
26 The transaction reporting return in the case of
27 watercraft and aircraft must show the name and address of the
28 seller; the name and address of the purchaser; the amount of
29 the selling price including the amount allowed by the
30 retailer for traded-in property, if any; the amount allowed
31 by the retailer for the traded-in tangible personal property,
32 if any, to the extent to which Section 2 of this Act allows
33 an exemption for the value of traded-in property; the balance
34 payable after deducting such trade-in allowance from the
35 total selling price; the amount of tax due from the retailer
-28- LRB9000201MWcdccr1
1 with respect to such transaction; the amount of tax collected
2 from the purchaser by the retailer on such transaction (or
3 satisfactory evidence that such tax is not due in that
4 particular instance, if that is claimed to be the fact); the
5 place and date of the sale, a sufficient identification of
6 the property sold, and such other information as the
7 Department may reasonably require.
8 Such transaction reporting return shall be filed not
9 later than 20 days after the date of delivery of the item
10 that is being sold, but may be filed by the retailer at any
11 time sooner than that if he chooses to do so. The
12 transaction reporting return and tax remittance or proof of
13 exemption from the tax that is imposed by this Act may be
14 transmitted to the Department by way of the State agency with
15 which, or State officer with whom, the tangible personal
16 property must be titled or registered (if titling or
17 registration is required) if the Department and such agency
18 or State officer determine that this procedure will expedite
19 the processing of applications for title or registration.
20 With each such transaction reporting return, the retailer
21 shall remit the proper amount of tax due (or shall submit
22 satisfactory evidence that the sale is not taxable if that is
23 the case), to the Department or its agents, whereupon the
24 Department shall issue, in the purchaser's name, a tax
25 receipt (or a certificate of exemption if the Department is
26 satisfied that the particular sale is tax exempt) which such
27 purchaser may submit to the agency with which, or State
28 officer with whom, he must title or register the tangible
29 personal property that is involved (if titling or
30 registration is required) in support of such purchaser's
31 application for an Illinois certificate or other evidence of
32 title or registration to such tangible personal property.
33 No retailer's failure or refusal to remit tax under this
34 Act precludes a user, who has paid the proper tax to the
35 retailer, from obtaining his certificate of title or other
-29- LRB9000201MWcdccr1
1 evidence of title or registration (if titling or registration
2 is required) upon satisfying the Department that such user
3 has paid the proper tax (if tax is due) to the retailer. The
4 Department shall adopt appropriate rules to carry out the
5 mandate of this paragraph.
6 If the user who would otherwise pay tax to the retailer
7 wants the transaction reporting return filed and the payment
8 of tax or proof of exemption made to the Department before
9 the retailer is willing to take these actions and such user
10 has not paid the tax to the retailer, such user may certify
11 to the fact of such delay by the retailer, and may (upon the
12 Department being satisfied of the truth of such
13 certification) transmit the information required by the
14 transaction reporting return and the remittance for tax or
15 proof of exemption directly to the Department and obtain his
16 tax receipt or exemption determination, in which event the
17 transaction reporting return and tax remittance (if a tax
18 payment was required) shall be credited by the Department to
19 the proper retailer's account with the Department, but
20 without the 2.1% or 1.75% discount provided for in this
21 Section being allowed. When the user pays the tax directly
22 to the Department, he shall pay the tax in the same amount
23 and in the same form in which it would be remitted if the tax
24 had been remitted to the Department by the retailer.
25 Where a retailer collects the tax with respect to the
26 selling price of tangible personal property which he sells
27 and the purchaser thereafter returns such tangible personal
28 property and the retailer refunds the selling price thereof
29 to the purchaser, such retailer shall also refund, to the
30 purchaser, the tax so collected from the purchaser. When
31 filing his return for the period in which he refunds such tax
32 to the purchaser, the retailer may deduct the amount of the
33 tax so refunded by him to the purchaser from any other use
34 tax which such retailer may be required to pay or remit to
35 the Department, as shown by such return, if the amount of the
-30- LRB9000201MWcdccr1
1 tax to be deducted was previously remitted to the Department
2 by such retailer. If the retailer has not previously
3 remitted the amount of such tax to the Department, he is
4 entitled to no deduction under this Act upon refunding such
5 tax to the purchaser.
6 Any retailer filing a return under this Section shall
7 also include (for the purpose of paying tax thereon) the
8 total tax covered by such return upon the selling price of
9 tangible personal property purchased by him at retail from a
10 retailer, but as to which the tax imposed by this Act was not
11 collected from the retailer filing such return, and such
12 retailer shall remit the amount of such tax to the Department
13 when filing such return.
14 If experience indicates such action to be practicable,
15 the Department may prescribe and furnish a combination or
16 joint return which will enable retailers, who are required to
17 file returns hereunder and also under the Retailers'
18 Occupation Tax Act, to furnish all the return information
19 required by both Acts on the one form.
20 Where the retailer has more than one business registered
21 with the Department under separate registration under this
22 Act, such retailer may not file each return that is due as a
23 single return covering all such registered businesses, but
24 shall file separate returns for each such registered
25 business.
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 which is hereby created,
29 the net revenue realized for the preceding month from the 1%
30 tax on sales of food for human consumption which is to be
31 consumed off the premises where it is sold (other than
32 alcoholic beverages, soft drinks and food which has been
33 prepared for immediate consumption) and prescription and
34 nonprescription medicines, drugs, medical appliances and
35 insulin, urine testing materials, syringes and needles used
-31- LRB9000201MWcdccr1
1 by diabetics.
2 Beginning January 1, 1990, each month the Department
3 shall pay into the County and Mass Transit District Fund 4%
4 of the net revenue realized for the preceding month from the
5 6.25% general rate on the selling price of tangible personal
6 property which is purchased outside Illinois at retail from a
7 retailer and which is titled or registered by an agency of
8 this State's government.
9 Beginning January 1, 1990, each month the Department
10 shall pay into the State and Local Sales Tax Reform Fund, a
11 special fund in the State Treasury, 20% of the net revenue
12 realized for the preceding month from the 6.25% general rate
13 on the selling price of tangible personal property, other
14 than tangible personal property which is purchased outside
15 Illinois at retail from a retailer and which is titled or
16 registered by an agency of this State's government.
17 Beginning January 1, 1990, each month the Department
18 shall pay into the Local Government Tax Fund 16% 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 which is purchased outside Illinois at retail from a
22 retailer and which is titled or registered by an agency of
23 this State's government.
24 Of the remainder of the moneys received by the Department
25 pursuant to this Act, (a) 1.75% thereof shall be paid into
26 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
27 and on and after July 1, 1989, 3.8% thereof shall be paid
28 into the Build Illinois Fund; provided, however, that if in
29 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
30 as the case may be, of the moneys received by the Department
31 and required to be paid into the Build Illinois Fund pursuant
32 to Section 3 of the Retailers' Occupation Tax Act, Section 9
33 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
34 Section 9 of the Service Occupation Tax Act, such Acts being
35 hereinafter called the "Tax Acts" and such aggregate of 2.2%
-32- LRB9000201MWcdccr1
1 or 3.8%, as the case may be, of moneys being hereinafter
2 called the "Tax Act Amount", and (2) the amount transferred
3 to the Build Illinois Fund from the State and Local Sales Tax
4 Reform Fund shall be less than the Annual Specified Amount
5 (as defined in Section 3 of the Retailers' Occupation Tax
6 Act), an amount equal to the difference shall be immediately
7 paid into the Build Illinois Fund from other moneys received
8 by the Department pursuant to the Tax Acts; and further
9 provided, that if on the last business day of any month the
10 sum of (1) the Tax Act Amount required to be deposited into
11 the Build Illinois Bond Account in the Build Illinois Fund
12 during such month and (2) the amount transferred during such
13 month to the Build Illinois Fund from the State and Local
14 Sales Tax Reform Fund shall have been less than 1/12 of the
15 Annual Specified Amount, an amount equal to the difference
16 shall be immediately paid into the Build Illinois Fund from
17 other moneys received by the Department pursuant to the Tax
18 Acts; and, further provided, that in no event shall the
19 payments required under the preceding proviso result in
20 aggregate payments into the Build Illinois Fund pursuant to
21 this clause (b) for any fiscal year in excess of the greater
22 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
23 for such fiscal year; and, further provided, that the amounts
24 payable into the Build Illinois Fund under this clause (b)
25 shall be payable only until such time as the aggregate amount
26 on deposit under each trust indenture securing Bonds issued
27 and outstanding pursuant to the Build Illinois Bond Act is
28 sufficient, taking into account any future investment income,
29 to fully provide, in accordance with such indenture, for the
30 defeasance of or the payment of the principal of, premium, if
31 any, and interest on the Bonds secured by such indenture and
32 on any Bonds expected to be issued thereafter and all fees
33 and costs payable with respect thereto, all as certified by
34 the Director of the Bureau of the Budget. If on the last
35 business day of any month in which Bonds are outstanding
-33- LRB9000201MWcdccr1
1 pursuant to the Build Illinois Bond Act, the aggregate of the
2 moneys deposited in the Build Illinois Bond Account in the
3 Build Illinois Fund in such month shall be less than the
4 amount required to be transferred in such month from the
5 Build Illinois Bond Account to the Build Illinois Bond
6 Retirement and Interest Fund pursuant to Section 13 of the
7 Build Illinois Bond Act, an amount equal to such deficiency
8 shall be immediately paid from other moneys received by the
9 Department pursuant to the Tax Acts to the Build Illinois
10 Fund; provided, however, that any amounts paid to the Build
11 Illinois Fund in any fiscal year pursuant to this sentence
12 shall be deemed to constitute payments pursuant to clause (b)
13 of the preceding sentence and shall reduce the amount
14 otherwise payable for such fiscal year pursuant to clause (b)
15 of the preceding sentence. The moneys received by the
16 Department pursuant to this Act and required to be deposited
17 into the Build Illinois Fund are subject to the pledge, claim
18 and charge set forth in Section 12 of the Build Illinois Bond
19 Act.
20 Subject to payment of amounts into the Build Illinois
21 Fund as provided in the preceding paragraph or in any
22 amendment thereto hereafter enacted, the following specified
23 monthly installment of the amount requested in the
24 certificate of the Chairman of the Metropolitan Pier and
25 Exposition Authority provided under Section 8.25f of the
26 State Finance Act, but not in excess of the sums designated
27 as "Total Deposit", shall be deposited in the aggregate from
28 collections under Section 9 of the Use Tax Act, Section 9 of
29 the Service Use Tax Act, Section 9 of the Service Occupation
30 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
31 into the McCormick Place Expansion Project Fund in the
32 specified fiscal years.
33 Fiscal Year Total Deposit
34 1993 $0
35 1994 53,000,000
-34- LRB9000201MWcdccr1
1 1995 58,000,000
2 1996 61,000,000
3 1997 64,000,000
4 1998 68,000,000
5 1999 71,000,000
6 2000 75,000,000
7 2001 80,000,000
8 2002 84,000,000
9 2003 89,000,000
10 2004 93,000,000
11 2005 97,000,000
12 2006 102,000,000
13 2007 and 106,000,000
14 each fiscal year
15 thereafter that bonds
16 are outstanding under
17 Section 13.2 of the
18 Metropolitan Pier and
19 Exposition Authority
20 Act, but not after fiscal year 2029.
21 Beginning July 20, 1993 and in each month of each fiscal
22 year thereafter, one-eighth of the amount requested in the
23 certificate of the Chairman of the Metropolitan Pier and
24 Exposition Authority for that fiscal year, less the amount
25 deposited into the McCormick Place Expansion Project Fund by
26 the State Treasurer in the respective month under subsection
27 (g) of Section 13 of the Metropolitan Pier and Exposition
28 Authority Act, plus cumulative deficiencies in the deposits
29 required under this Section for previous months and years,
30 shall be deposited into the McCormick Place Expansion Project
31 Fund, until the full amount requested for the fiscal year,
32 but not in excess of the amount specified above as "Total
33 Deposit", has been deposited.
34 Subject to payment of amounts into the Build Illinois
35 Fund and the McCormick Place Expansion Project Fund pursuant
-35- LRB9000201MWcdccr1
1 to the preceding paragraphs or in any amendment thereto
2 hereafter enacted, each month the Department shall pay into
3 the Local Government Distributive Fund .4% of the net revenue
4 realized for the preceding month from the 5% general rate, or
5 .4% of 80% of the net revenue realized for the preceding
6 month from the 6.25% general rate, as the case may be, on the
7 selling price of tangible personal property which amount
8 shall, subject to appropriation, be distributed as provided
9 in Section 2 of the State Revenue Sharing Act. No payments or
10 distributions pursuant to this paragraph shall be made if the
11 tax imposed by this Act on photoprocessing products is
12 declared unconstitutional, or if the proceeds from such tax
13 are unavailable for distribution because of litigation.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project Fund, and the
16 Local Government Distributive Fund pursuant to the preceding
17 paragraphs or in any amendments thereto hereafter enacted,
18 beginning July 1, 1993, the Department shall each month pay
19 into the Illinois Tax Increment Fund 0.27% of 80% of the net
20 revenue realized for the preceding month from the 6.25%
21 general rate on the selling price of tangible personal
22 property.
23 Of the remainder of the moneys received by the Department
24 pursuant to this Act, 75% thereof shall be paid into the
25 State Treasury and 25% shall be reserved in a special account
26 and used only for the transfer to the Common School Fund as
27 part of the monthly transfer from the General Revenue Fund in
28 accordance with Section 8a of the State Finance Act.
29 As soon as possible after the first day of each month,
30 upon certification of the Department of Revenue, the
31 Comptroller shall order transferred and the Treasurer shall
32 transfer from the General Revenue Fund to the Motor Fuel Tax
33 Fund an amount equal to 1.7% of 80% of the net revenue
34 realized under this Act for the second preceding month;
35 except that this transfer shall not be made for the months
-36- LRB9000201MWcdccr1
1 February through June of 1992.
2 Net revenue realized for a month shall be the revenue
3 collected by the State pursuant to this Act, less the amount
4 paid out during that month as refunds to taxpayers for
5 overpayment of liability.
6 For greater simplicity of administration, manufacturers,
7 importers and wholesalers whose products are sold at retail
8 in Illinois by numerous retailers, and who wish to do so, may
9 assume the responsibility for accounting and paying to the
10 Department all tax accruing under this Act with respect to
11 such sales, if the retailers who are affected do not make
12 written objection to the Department to this arrangement.
13 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
14 90-491, eff. 1-1-99.)
15 Section 15. The Service Use Tax Act is amended by
16 changing Section 9 as follows:
17 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
18 Sec. 9. Each serviceman required or authorized to
19 collect the tax herein imposed shall pay to the Department
20 the amount of such tax (except as otherwise provided) at the
21 time when he is required to file his return for the period
22 during which such tax was collected, less a discount of 2.1%
23 prior to January 1, 1990 and 1.75% on and after January 1,
24 1990, or $5 per calendar year, whichever is greater, which is
25 allowed to reimburse the serviceman for expenses incurred in
26 collecting the tax, keeping records, preparing and filing
27 returns, remitting the tax and supplying data to the
28 Department on request. A serviceman need not remit that part
29 of any tax collected by him to the extent that he is required
30 to pay and does pay the tax imposed by the Service Occupation
31 Tax Act with respect to his sale of service involving the
32 incidental transfer by him of the same property.
33 Except as provided hereinafter in this Section, on or
-37- LRB9000201MWcdccr1
1 before the twentieth day of each calendar month, such
2 serviceman shall file a return for the preceding calendar
3 month in accordance with reasonable Rules and Regulations to
4 be promulgated by the Department. Such return shall be filed
5 on a form prescribed by the Department and shall contain such
6 information as the Department may reasonably require.
7 The Department may require returns to be filed on a
8 quarterly basis. If so required, a return for each calendar
9 quarter shall be filed on or before the twentieth day of the
10 calendar month following the end of such calendar quarter.
11 The taxpayer shall also file a return with the Department for
12 each of the first two months of each calendar quarter, on or
13 before the twentieth day of the following calendar month,
14 stating:
15 1. The name of the seller;
16 2. The address of the principal place of business
17 from which he engages in business as a serviceman in this
18 State;
19 3. The total amount of taxable receipts received by
20 him during the preceding calendar month, including
21 receipts from charge and time sales, but less all
22 deductions allowed by law;
23 4. The amount of credit provided in Section 2d of
24 this Act;
25 5. The amount of tax due;
26 5-5. The signature of the taxpayer; and
27 6. Such other reasonable information as the
28 Department may require.
29 If a taxpayer fails to sign a return within 30 days after
30 the proper notice and demand for signature by the Department,
31 the return shall be considered valid and any amount shown to
32 be due on the return shall be deemed assessed.
33 Beginning October 1, 1993, a taxpayer who has an average
34 monthly tax liability of $150,000 or more shall make all
35 payments required by rules of the Department by electronic
-38- LRB9000201MWcdccr1
1 funds transfer. Beginning October 1, 1994, a taxpayer who
2 has an average monthly tax liability of $100,000 or more
3 shall make all payments required by rules of the Department
4 by electronic funds transfer. Beginning October 1, 1995, a
5 taxpayer who has an average monthly tax liability of $50,000
6 or more shall make all payments required by rules of the
7 Department by electronic funds transfer. The term "average
8 monthly tax liability" means the sum of the taxpayer's
9 liabilities under this Act, and under all other State and
10 local occupation and use tax laws administered by the
11 Department, for the immediately preceding calendar year
12 divided by 12.
13 Before August 1 of each year beginning in 1993, the
14 Department shall notify all taxpayers required to make
15 payments by electronic funds transfer. All taxpayers required
16 to make payments by electronic funds transfer shall make
17 those payments for a minimum of one year beginning on October
18 1.
19 Any taxpayer not required to make payments by electronic
20 funds transfer may make payments by electronic funds transfer
21 with the permission of the Department.
22 All taxpayers required to make payment by electronic
23 funds transfer and any taxpayers authorized to voluntarily
24 make payments by electronic funds transfer shall make those
25 payments in the manner authorized by the Department.
26 The Department shall adopt such rules as are necessary to
27 effectuate a program of electronic funds transfer and the
28 requirements of this Section.
29 If the serviceman is otherwise required to file a monthly
30 return and if the serviceman's average monthly tax liability
31 to the Department does not exceed $200, the Department may
32 authorize his returns to be filed on a quarter annual basis,
33 with the return for January, February and March of a given
34 year being due by April 20 of such year; with the return for
35 April, May and June of a given year being due by July 20 of
-39- LRB9000201MWcdccr1
1 such year; with the return for July, August and September of
2 a given year being due by October 20 of such year, and with
3 the return for October, November and December of a given year
4 being due by January 20 of the following year.
5 If the serviceman is otherwise required to file a monthly
6 or quarterly return and if the serviceman's average monthly
7 tax liability to the Department does not exceed $50, the
8 Department may authorize his returns to be filed on an annual
9 basis, with the return for a given year being due by January
10 20 of the following year.
11 Such quarter annual and annual returns, as to form and
12 substance, shall be subject to the same requirements as
13 monthly returns.
14 Notwithstanding any other provision in this Act
15 concerning the time within which a serviceman may file his
16 return, in the case of any serviceman who ceases to engage in
17 a kind of business which makes him responsible for filing
18 returns under this Act, such serviceman shall file a final
19 return under this Act with the Department not more than 1
20 month after discontinuing such business.
21 Where a serviceman collects the tax with respect to the
22 selling price of property which he sells and the purchaser
23 thereafter returns such property and the serviceman refunds
24 the selling price thereof to the purchaser, such serviceman
25 shall also refund, to the purchaser, the tax so collected
26 from the purchaser. When filing his return for the period in
27 which he refunds such tax to the purchaser, the serviceman
28 may deduct the amount of the tax so refunded by him to the
29 purchaser from any other Service Use Tax, Service Occupation
30 Tax, retailers' occupation tax or use tax which such
31 serviceman may be required to pay or remit to the Department,
32 as shown by such return, provided that the amount of the tax
33 to be deducted shall previously have been remitted to the
34 Department by such serviceman. If the serviceman shall not
35 previously have remitted the amount of such tax to the
-40- LRB9000201MWcdccr1
1 Department, he shall be entitled to no deduction hereunder
2 upon refunding such tax to the purchaser.
3 Any serviceman filing a return hereunder shall also
4 include the total tax upon the selling price of tangible
5 personal property purchased for use by him as an incident to
6 a sale of service, and such serviceman shall remit the amount
7 of such tax to the Department when filing such return.
8 If experience indicates such action to be practicable,
9 the Department may prescribe and furnish a combination or
10 joint return which will enable servicemen, who are required
11 to file returns hereunder and also under the Service
12 Occupation Tax Act, to furnish all the return information
13 required by both Acts on the one form.
14 Where the serviceman has more than one business
15 registered with the Department under separate registration
16 hereunder, such serviceman shall not file each return that is
17 due as a single return covering all such registered
18 businesses, but shall file separate returns for each such
19 registered business.
20 Beginning January 1, 1990, each month the Department
21 shall pay into the State and Local Tax Reform Fund, a special
22 fund in the State Treasury, the net revenue realized for the
23 preceding month from the 1% tax on sales of food for human
24 consumption which is to be consumed off the premises where it
25 is sold (other than alcoholic beverages, soft drinks and food
26 which has been prepared for immediate consumption) and
27 prescription and nonprescription medicines, drugs, medical
28 appliances and insulin, urine testing materials, syringes and
29 needles used by diabetics.
30 Beginning January 1, 1990, each month the Department
31 shall pay into the State and Local Sales Tax Reform Fund 20%
32 of the net revenue realized for the preceding month from the
33 6.25% general rate on transfers of tangible personal
34 property, other than tangible personal property which is
35 purchased outside Illinois at retail from a retailer and
-41- LRB9000201MWcdccr1
1 which is titled or registered by an agency of this State's
2 government.
3 Of the remainder of the moneys received by the Department
4 pursuant to this Act, (a) 1.75% thereof shall be paid into
5 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
6 and on and after July 1, 1989, 3.8% thereof shall be paid
7 into the Build Illinois Fund; provided, however, that if in
8 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
9 as the case may be, of the moneys received by the Department
10 and required to be paid into the Build Illinois Fund pursuant
11 to Section 3 of the Retailers' Occupation Tax Act, Section 9
12 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
13 Section 9 of the Service Occupation Tax Act, such Acts being
14 hereinafter called the "Tax Acts" and such aggregate of 2.2%
15 or 3.8%, as the case may be, of moneys being hereinafter
16 called the "Tax Act Amount", and (2) the amount transferred
17 to the Build Illinois Fund from the State and Local Sales Tax
18 Reform Fund shall be less than the Annual Specified Amount
19 (as defined in Section 3 of the Retailers' Occupation Tax
20 Act), an amount equal to the difference shall be immediately
21 paid into the Build Illinois Fund from other moneys received
22 by the Department pursuant to the Tax Acts; and further
23 provided, that if on the last business day of any month the
24 sum of (1) the Tax Act Amount required to be deposited into
25 the Build Illinois Bond Account in the Build Illinois Fund
26 during such month and (2) the amount transferred during such
27 month to the Build Illinois Fund from the State and Local
28 Sales Tax Reform Fund shall have been less than 1/12 of the
29 Annual Specified Amount, an amount equal to the difference
30 shall be immediately paid into the Build Illinois Fund from
31 other moneys received by the Department pursuant to the Tax
32 Acts; and, further provided, that in no event shall the
33 payments required under the preceding proviso result in
34 aggregate payments into the Build Illinois Fund pursuant to
35 this clause (b) for any fiscal year in excess of the greater
-42- LRB9000201MWcdccr1
1 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
2 for such fiscal year; and, further provided, that the amounts
3 payable into the Build Illinois Fund under this clause (b)
4 shall be payable only until such time as the aggregate amount
5 on deposit under each trust indenture securing Bonds issued
6 and outstanding pursuant to the Build Illinois Bond Act is
7 sufficient, taking into account any future investment income,
8 to fully provide, in accordance with such indenture, for the
9 defeasance of or the payment of the principal of, premium, if
10 any, and interest on the Bonds secured by such indenture and
11 on any Bonds expected to be issued thereafter and all fees
12 and costs payable with respect thereto, all as certified by
13 the Director of the Bureau of the Budget. If on the last
14 business day of any month in which Bonds are outstanding
15 pursuant to the Build Illinois Bond Act, the aggregate of the
16 moneys deposited in the Build Illinois Bond Account in the
17 Build Illinois Fund in such month shall be less than the
18 amount required to be transferred in such month from the
19 Build Illinois Bond Account to the Build Illinois Bond
20 Retirement and Interest Fund pursuant to Section 13 of the
21 Build Illinois Bond Act, an amount equal to such deficiency
22 shall be immediately paid from other moneys received by the
23 Department pursuant to the Tax Acts to the Build Illinois
24 Fund; provided, however, that any amounts paid to the Build
25 Illinois Fund in any fiscal year pursuant to this sentence
26 shall be deemed to constitute payments pursuant to clause (b)
27 of the preceding sentence and shall reduce the amount
28 otherwise payable for such fiscal year pursuant to clause (b)
29 of the preceding sentence. The moneys received by the
30 Department pursuant to this Act and required to be deposited
31 into the Build Illinois Fund are subject to the pledge, claim
32 and charge set forth in Section 12 of the Build Illinois Bond
33 Act.
34 Subject to payment of amounts into the Build Illinois
35 Fund as provided in the preceding paragraph or in any
-43- LRB9000201MWcdccr1
1 amendment thereto hereafter enacted, the following specified
2 monthly installment of the amount requested in the
3 certificate of the Chairman of the Metropolitan Pier and
4 Exposition Authority provided under Section 8.25f of the
5 State Finance Act, but not in excess of the sums designated
6 as "Total Deposit", shall be deposited in the aggregate from
7 collections under Section 9 of the Use Tax Act, Section 9 of
8 the Service Use Tax Act, Section 9 of the Service Occupation
9 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
10 into the McCormick Place Expansion Project Fund in the
11 specified fiscal years.
12 Fiscal Year Total Deposit
13 1993 $0
14 1994 53,000,000
15 1995 58,000,000
16 1996 61,000,000
17 1997 64,000,000
18 1998 68,000,000
19 1999 71,000,000
20 2000 75,000,000
21 2001 80,000,000
22 2002 84,000,000
23 2003 89,000,000
24 2004 93,000,000
25 2005 97,000,000
26 2006 102,000,000
27 2007 and 106,000,000
28 each fiscal year
29 thereafter that bonds
30 are outstanding under
31 Section 13.2 of the
32 Metropolitan Pier and
33 Exposition Authority Act,
34 but not after fiscal year 2029.
35 Beginning July 20, 1993 and in each month of each fiscal
-44- LRB9000201MWcdccr1
1 year thereafter, one-eighth of the amount requested in the
2 certificate of the Chairman of the Metropolitan Pier and
3 Exposition Authority for that fiscal year, less the amount
4 deposited into the McCormick Place Expansion Project Fund by
5 the State Treasurer in the respective month under subsection
6 (g) of Section 13 of the Metropolitan Pier and Exposition
7 Authority Act, plus cumulative deficiencies in the deposits
8 required under this Section for previous months and years,
9 shall be deposited into the McCormick Place Expansion Project
10 Fund, until the full amount requested for the fiscal year,
11 but not in excess of the amount specified above as "Total
12 Deposit", has been deposited.
13 Subject to payment of amounts into the Build Illinois
14 Fund and the McCormick Place Expansion Project Fund pursuant
15 to the preceding paragraphs or in any amendment thereto
16 hereafter enacted, each month the Department shall pay into
17 the Local Government Distributive Fund 0.4% of the net
18 revenue realized for the preceding month from the 5% general
19 rate or 0.4% of 80% of the net revenue realized for the
20 preceding month from the 6.25% general rate, as the case may
21 be, on the selling price of tangible personal property which
22 amount shall, subject to appropriation, be distributed as
23 provided in Section 2 of the State Revenue Sharing Act. No
24 payments or distributions pursuant to this paragraph shall be
25 made if the tax imposed by this Act on photo processing
26 products is declared unconstitutional, or if the proceeds
27 from such tax are unavailable for distribution because of
28 litigation.
29 Subject to payment of amounts into the Build Illinois
30 Fund, the McCormick Place Expansion Project Fund, and the
31 Local Government Distributive Fund pursuant to the preceding
32 paragraphs or in any amendments thereto hereafter enacted,
33 beginning July 1, 1993, the Department shall each month pay
34 into the Illinois Tax Increment Fund 0.27% of 80% of the net
35 revenue realized for the preceding month from the 6.25%
-45- LRB9000201MWcdccr1
1 general rate on the selling price of tangible personal
2 property.
3 All remaining moneys received by the Department pursuant
4 to this Act shall be paid into the General Revenue Fund of
5 the State Treasury.
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 (Source: P.A. 88-45; 88-116; 88-669, eff. 11-29-94; 89-379,
19 eff. 1-1-96.)
20 Section 20. The Service Occupation Tax Act is amended by
21 changing Section 9 as follows:
22 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
23 Sec. 9. Each serviceman required or authorized to
24 collect the tax herein imposed shall pay to the Department
25 the amount of such tax at the time when he is required to
26 file his return for the period during which such tax was
27 collectible, less a discount of 2.1% prior to January 1,
28 1990, and 1.75% on and after January 1, 1990, or $5 per
29 calendar year, whichever is greater, which is allowed to
30 reimburse the serviceman for expenses incurred in collecting
31 the tax, keeping records, preparing and filing returns,
32 remitting the tax and supplying data to the Department on
33 request.
-46- LRB9000201MWcdccr1
1 Where such tangible personal property is sold under a
2 conditional sales contract, or under any other form of sale
3 wherein the payment of the principal sum, or a part thereof,
4 is extended beyond the close of the period for which the
5 return is filed, the serviceman, in collecting the tax may
6 collect, for each tax return period, only the tax applicable
7 to the part of the selling price actually received during
8 such tax return period.
9 Except as provided hereinafter in this Section, on or
10 before the twentieth day of each calendar month, such
11 serviceman shall file a return for the preceding calendar
12 month in accordance with reasonable rules and regulations to
13 be promulgated by the Department of Revenue. Such return
14 shall be filed on a form prescribed by the Department and
15 shall contain such information as the Department may
16 reasonably require.
17 The Department may require returns to be filed on a
18 quarterly basis. If so required, a return for each calendar
19 quarter shall be filed on or before the twentieth day of the
20 calendar month following the end of such calendar quarter.
21 The taxpayer shall also file a return with the Department for
22 each of the first two months of each calendar quarter, on or
23 before the twentieth day of the following calendar month,
24 stating:
25 1. The name of the seller;
26 2. The address of the principal place of business
27 from which he engages in business as a serviceman in this
28 State;
29 3. The total amount of taxable receipts received by
30 him during the preceding calendar month, including
31 receipts from charge and time sales, but less all
32 deductions allowed by law;
33 4. The amount of credit provided in Section 2d of
34 this Act;
35 5. The amount of tax due;
-47- LRB9000201MWcdccr1
1 5-5. The signature of the taxpayer; and
2 6. 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 A serviceman may accept a Manufacturer's Purchase Credit
9 certification from a purchaser in satisfaction of Service Use
10 Tax as provided in Section 3-70 of the Service Use Tax Act if
11 the purchaser provides the appropriate documentation as
12 required by Section 3-70 of the Service Use Tax Act. A
13 Manufacturer's Purchase Credit certification, accepted by a
14 serviceman as provided in Section 3-70 of the Service Use Tax
15 Act, may be used by that serviceman to satisfy Service
16 Occupation Tax liability in the amount claimed in the
17 certification, not to exceed 6.25% of the receipts subject to
18 tax from a qualifying purchase.
19 If the serviceman's average monthly tax liability to the
20 Department does not exceed $200, the Department may authorize
21 his returns to be filed on a quarter annual basis, with the
22 return for January, February and March of a given year being
23 due by April 20 of such year; with the return for April, May
24 and June of a given year being due by July 20 of such year;
25 with the return for July, August and September of a given
26 year being due by October 20 of such year, and with the
27 return for October, November and December of a given year
28 being due by January 20 of the following year.
29 If the serviceman's average monthly tax liability to the
30 Department does not exceed $50, the Department may authorize
31 his returns to be filed on an annual basis, with the return
32 for a given year being due by January 20 of the following
33 year.
34 Such quarter annual and annual returns, as to form and
35 substance, shall be subject to the same requirements as
-48- LRB9000201MWcdccr1
1 monthly returns.
2 Notwithstanding any other provision in this Act
3 concerning the time within which a serviceman may file his
4 return, in the case of any serviceman who ceases to engage in
5 a kind of business which makes him responsible for filing
6 returns under this Act, such serviceman shall file a final
7 return under this Act with the Department not more than 1
8 month after discontinuing such business.
9 Beginning October 1, 1993, a taxpayer who has an average
10 monthly tax liability of $150,000 or more shall make all
11 payments required by rules of the Department by electronic
12 funds transfer. Beginning October 1, 1994, a taxpayer who
13 has an average monthly tax liability of $100,000 or more
14 shall make all payments required by rules of the Department
15 by electronic funds transfer. Beginning October 1, 1995, a
16 taxpayer who has an average monthly tax liability of $50,000
17 or more shall make all payments required by rules of the
18 Department by electronic funds transfer. The term "average
19 monthly tax liability" means the sum of the taxpayer's
20 liabilities under this Act, and under all other State and
21 local occupation and use tax laws administered by the
22 Department, for the immediately preceding calendar year
23 divided by 12.
24 Before August 1 of each year beginning in 1993, the
25 Department shall notify all taxpayers required to make
26 payments by electronic funds transfer. All taxpayers
27 required to make payments by electronic funds transfer shall
28 make those payments for a minimum of one year beginning on
29 October 1.
30 Any taxpayer not required to make payments by electronic
31 funds transfer may make payments by electronic funds transfer
32 with the permission of the Department.
33 All taxpayers required to make payment by electronic
34 funds transfer and any taxpayers authorized to voluntarily
35 make payments by electronic funds transfer shall make those
-49- LRB9000201MWcdccr1
1 payments in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3 effectuate a program of electronic funds transfer and the
4 requirements of this Section.
5 Where a serviceman collects the tax with respect to the
6 selling price of tangible personal property which he sells
7 and the purchaser thereafter returns such tangible personal
8 property and the serviceman refunds the selling price thereof
9 to the purchaser, such serviceman shall also refund, to the
10 purchaser, the tax so collected from the purchaser. When
11 filing his return for the period in which he refunds such tax
12 to the purchaser, the serviceman may deduct the amount of the
13 tax so refunded by him to the purchaser from any other
14 Service Occupation Tax, Service Use Tax, Retailers'
15 Occupation Tax or Use Tax which such serviceman may be
16 required to pay or remit to the Department, as shown by such
17 return, provided that the amount of the tax to be deducted
18 shall previously have been remitted to the Department by such
19 serviceman. If the serviceman shall not previously have
20 remitted the amount of such tax to the Department, he shall
21 be entitled to no deduction hereunder upon refunding such tax
22 to the purchaser.
23 If experience indicates such action to be practicable,
24 the Department may prescribe and furnish a combination or
25 joint return which will enable servicemen, who are required
26 to file returns hereunder and also under the Retailers'
27 Occupation Tax Act, the Use Tax Act or the Service Use Tax
28 Act, to furnish all the return information required by all
29 said Acts on the one form.
30 Where the serviceman has more than one business
31 registered with the Department under separate registrations
32 hereunder, such serviceman shall file separate returns for
33 each registered business.
34 Beginning January 1, 1990, each month the Department
35 shall pay into the Local Government Tax Fund the revenue
-50- LRB9000201MWcdccr1
1 realized for the preceding month from the 1% tax on sales of
2 food for human consumption which is to be consumed off the
3 premises where it is sold (other than alcoholic beverages,
4 soft drinks and food which has been prepared for immediate
5 consumption) and prescription and nonprescription medicines,
6 drugs, medical appliances and insulin, urine testing
7 materials, syringes and needles used by diabetics.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the County and Mass Transit District Fund 4%
10 of the revenue realized for the preceding month from the
11 6.25% general rate.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the Local Government Tax Fund 16% of the
14 revenue realized for the preceding month from the 6.25%
15 general rate on transfers of tangible personal property.
16 Of the remainder of the moneys received by the Department
17 pursuant to this Act, (a) 1.75% thereof shall be paid into
18 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
19 and on and after July 1, 1989, 3.8% thereof shall be paid
20 into the Build Illinois Fund; provided, however, that if in
21 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
22 as the case may be, of the moneys received by the Department
23 and required to be paid into the Build Illinois Fund pursuant
24 to Section 3 of the Retailers' Occupation Tax Act, Section 9
25 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
26 Section 9 of the Service Occupation Tax Act, such Acts being
27 hereinafter called the "Tax Acts" and such aggregate of 2.2%
28 or 3.8%, as the case may be, of moneys being hereinafter
29 called the "Tax Act Amount", and (2) the amount transferred
30 to the Build Illinois Fund from the State and Local Sales Tax
31 Reform Fund shall be less than the Annual Specified Amount
32 (as defined in Section 3 of the Retailers' Occupation Tax
33 Act), an amount equal to the difference shall be immediately
34 paid into the Build Illinois Fund from other moneys received
35 by the Department pursuant to the Tax Acts; and further
-51- LRB9000201MWcdccr1
1 provided, that if on the last business day of any month the
2 sum of (1) the Tax Act Amount required to be deposited into
3 the Build Illinois Account in the Build Illinois Fund during
4 such month and (2) the amount transferred during such month
5 to the Build Illinois Fund from the State and Local Sales Tax
6 Reform Fund shall have been less than 1/12 of the Annual
7 Specified Amount, an amount equal to the difference shall be
8 immediately paid into the Build Illinois Fund from other
9 moneys received by the Department pursuant to the Tax Acts;
10 and, further provided, that in no event shall the payments
11 required under the preceding proviso result in aggregate
12 payments into the Build Illinois Fund pursuant to this clause
13 (b) for any fiscal year in excess of the greater of (i) the
14 Tax Act Amount or (ii) the Annual Specified Amount for such
15 fiscal year; and, further provided, that the amounts payable
16 into the Build Illinois Fund under this clause (b) shall be
17 payable only until such time as the aggregate amount on
18 deposit under each trust indenture securing Bonds issued and
19 outstanding pursuant to the Build Illinois Bond Act is
20 sufficient, taking into account any future investment income,
21 to fully provide, in accordance with such indenture, for the
22 defeasance of or the payment of the principal of, premium, if
23 any, and interest on the Bonds secured by such indenture and
24 on any Bonds expected to be issued thereafter and all fees
25 and costs payable with respect thereto, all as certified by
26 the Director of the Bureau of the Budget. If on the last
27 business day of any month in which Bonds are outstanding
28 pursuant to the Build Illinois Bond Act, the aggregate of the
29 moneys deposited in the Build Illinois Bond Account in the
30 Build Illinois Fund in such month shall be less than the
31 amount required to be transferred in such month from the
32 Build Illinois Bond Account to the Build Illinois Bond
33 Retirement and Interest Fund pursuant to Section 13 of the
34 Build Illinois Bond Act, an amount equal to such deficiency
35 shall be immediately paid from other moneys received by the
-52- LRB9000201MWcdccr1
1 Department pursuant to the Tax Acts to the Build Illinois
2 Fund; provided, however, that any amounts paid to the Build
3 Illinois Fund in any fiscal year pursuant to this sentence
4 shall be deemed to constitute payments pursuant to clause (b)
5 of the preceding sentence and shall reduce the amount
6 otherwise payable for such fiscal year pursuant to clause (b)
7 of the preceding sentence. The moneys received by the
8 Department pursuant to this Act and required to be deposited
9 into the Build Illinois Fund are subject to the pledge, claim
10 and charge set forth in Section 12 of the Build Illinois Bond
11 Act.
12 Subject to payment of amounts into the Build Illinois
13 Fund as provided in the preceding paragraph or in any
14 amendment thereto hereafter enacted, the following specified
15 monthly installment of the amount requested in the
16 certificate of the Chairman of the Metropolitan Pier and
17 Exposition Authority provided under Section 8.25f of the
18 State Finance Act, but not in excess of the sums designated
19 as "Total Deposit", shall be deposited in the aggregate from
20 collections under Section 9 of the Use Tax Act, Section 9 of
21 the Service Use Tax Act, Section 9 of the Service Occupation
22 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
23 into the McCormick Place Expansion Project Fund in the
24 specified fiscal years.
25 Fiscal Year Total Deposit
26 1993 $0
27 1994 53,000,000
28 1995 58,000,000
29 1996 61,000,000
30 1997 64,000,000
31 1998 68,000,000
32 1999 71,000,000
33 2000 75,000,000
34 2001 80,000,000
35 2002 84,000,000
-53- LRB9000201MWcdccr1
1 2003 89,000,000
2 2004 93,000,000
3 2005 97,000,000
4 2006 102,000,000
5 2007 and 106,000,000
6 each fiscal year
7 thereafter that bonds
8 are outstanding under
9 Section 13.2 of the
10 Metropolitan Pier and
11 Exposition Authority
12 Act, but not after fiscal year 2029.
13 Beginning July 20, 1993 and in each month of each fiscal
14 year thereafter, one-eighth of the amount requested in the
15 certificate of the Chairman of the Metropolitan Pier and
16 Exposition Authority for that fiscal year, less the amount
17 deposited into the McCormick Place Expansion Project Fund by
18 the State Treasurer in the respective month under subsection
19 (g) of Section 13 of the Metropolitan Pier and Exposition
20 Authority Act, plus cumulative deficiencies in the deposits
21 required under this Section for previous months and years,
22 shall be deposited into the McCormick Place Expansion Project
23 Fund, until the full amount requested for the fiscal year,
24 but not in excess of the amount specified above as "Total
25 Deposit", has been deposited.
26 Subject to payment of amounts into the Build Illinois
27 Fund and the McCormick Place Expansion Project Fund pursuant
28 to the preceding paragraphs or in any amendment thereto
29 hereafter enacted, each month the Department shall pay into
30 the Local Government Distributive Fund 0.4% of the net
31 revenue realized for the preceding month from the 5% general
32 rate or 0.4% of 80% of the net revenue realized for the
33 preceding month from the 6.25% general rate, as the case may
34 be, on the selling price of tangible personal property which
35 amount shall, subject to appropriation, be distributed as
-54- LRB9000201MWcdccr1
1 provided in Section 2 of the State Revenue Sharing Act. No
2 payments or distributions pursuant to this paragraph shall be
3 made if the tax imposed by this Act on photoprocessing
4 products is declared unconstitutional, or if the proceeds
5 from such tax are unavailable for distribution because of
6 litigation.
7 Subject to payment of amounts into the Build Illinois
8 Fund, the McCormick Place Expansion Project Fund, and the
9 Local Government Distributive Fund pursuant to the preceding
10 paragraphs or in any amendments thereto hereafter enacted,
11 beginning July 1, 1993, the Department shall each month pay
12 into the Illinois Tax Increment Fund 0.27% of 80% of the net
13 revenue realized for the preceding month from the 6.25%
14 general rate on the selling price of tangible personal
15 property.
16 Remaining moneys received by the Department pursuant to
17 this Act shall be paid into the General Revenue Fund of the
18 State Treasury.
19 The Department may, upon separate written notice to a
20 taxpayer, require the taxpayer to prepare and file with the
21 Department on a form prescribed by the Department within not
22 less than 60 days after receipt of the notice an annual
23 information return for the tax year specified in the notice.
24 Such annual return to the Department shall include a
25 statement of gross receipts as shown by the taxpayer's last
26 Federal income tax return. If the total receipts of the
27 business as reported in the Federal income tax return do not
28 agree with the gross receipts reported to the Department of
29 Revenue for the same period, the taxpayer shall attach to his
30 annual return a schedule showing a reconciliation of the 2
31 amounts and the reasons for the difference. The taxpayer's
32 annual return to the Department shall also disclose the cost
33 of goods sold by the taxpayer during the year covered by such
34 return, opening and closing inventories of such goods for
35 such year, cost of goods used from stock or taken from stock
-55- LRB9000201MWcdccr1
1 and given away by the taxpayer during such year, pay roll
2 information of the taxpayer's business during such year and
3 any additional reasonable information which the Department
4 deems would be helpful in determining the accuracy of the
5 monthly, quarterly or annual returns filed by such taxpayer
6 as hereinbefore provided for in this Section.
7 If the annual information return required by this Section
8 is not filed when and as required, the taxpayer shall be
9 liable as follows:
10 (i) Until January 1, 1994, the taxpayer shall be
11 liable for a penalty equal to 1/6 of 1% of the tax due
12 from such taxpayer under this Act during the period to be
13 covered by the annual return for each month or fraction
14 of a month until such return is filed as required, the
15 penalty to be assessed and collected in the same manner
16 as any other penalty provided for in this Act.
17 (ii) On and after January 1, 1994, the taxpayer
18 shall be liable for a penalty as described in Section 3-4
19 of the Uniform Penalty and Interest Act.
20 The chief executive officer, proprietor, owner or highest
21 ranking manager shall sign the annual return to certify the
22 accuracy of the information contained therein. Any person
23 who willfully signs the annual return containing false or
24 inaccurate information shall be guilty of perjury and
25 punished accordingly. The annual return form prescribed by
26 the Department shall include a warning that the person
27 signing the return may be liable for perjury.
28 The foregoing portion of this Section concerning the
29 filing of an annual information return shall not apply to a
30 serviceman who is not required to file an income tax return
31 with the United States Government.
32 As soon as possible after the first day of each month,
33 upon certification of the Department of Revenue, the
34 Comptroller shall order transferred and the Treasurer shall
35 transfer from the General Revenue Fund to the Motor Fuel Tax
-56- LRB9000201MWcdccr1
1 Fund an amount equal to 1.7% of 80% of the net revenue
2 realized under this Act for the second preceding month;
3 except that this transfer shall not be made for the months
4 February through June, 1992.
5 Net revenue realized for a month shall be the revenue
6 collected by the State pursuant to this Act, less the amount
7 paid out during that month as refunds to taxpayers for
8 overpayment of liability.
9 For greater simplicity of administration, it shall be
10 permissible for manufacturers, importers and wholesalers
11 whose products are sold by numerous servicemen in Illinois,
12 and who wish to do so, to assume the responsibility for
13 accounting and paying to the Department all tax accruing
14 under this Act with respect to such sales, if the servicemen
15 who are affected do not make written objection to the
16 Department to this arrangement.
17 (Source: P.A. 88-45; 88-116; 88-547, eff. 6-30-94; 88-669,
18 eff. 11-29-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
19 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
20 Section 25. The Retailer's Occupation Tax Act is amended
21 by changing Section 3 as follows:
22 (35 ILCS 120/3) (from Ch. 120, par. 442)
23 (Text of Section before amendment by P.A. 90-491)
24 Sec. 3. Except as provided in this Section, on or before
25 the twentieth day of each calendar month, every person
26 engaged in the business of selling tangible personal property
27 at retail in this State during the preceding calendar month
28 shall file a return with the Department, stating:
29 1. The name of the seller;
30 2. His residence address and the address of his
31 principal place of business and the address of the
32 principal place of business (if that is a different
33 address) from which he engages in the business of selling
-57- LRB9000201MWcdccr1
1 tangible personal property at retail in this State;
2 3. Total amount of receipts received by him during
3 the preceding calendar month or quarter, as the case may
4 be, from sales of tangible personal property, and from
5 services furnished, by him during such preceding calendar
6 month or quarter;
7 4. Total amount received by him during the
8 preceding calendar month or quarter on charge and time
9 sales of tangible personal property, and from services
10 furnished, by him prior to the month or quarter for which
11 the return is filed;
12 5. Deductions allowed by law;
13 6. Gross receipts which were received by him during
14 the preceding calendar month or quarter and upon the
15 basis of which the tax is imposed;
16 7. The amount of credit provided in Section 2d of
17 this Act;
18 8. The amount of tax due;
19 9. The signature of the taxpayer; and
20 10. Such other reasonable information as the
21 Department may require.
22 If a taxpayer fails to sign a return within 30 days after
23 the proper notice and demand for signature by the Department,
24 the return shall be considered valid and any amount shown to
25 be due on the return shall be deemed assessed.
26 Each return shall be accompanied by the statement of
27 prepaid tax issued pursuant to Section 2e for which credit is
28 claimed.
29 A retailer may accept a Manufacturer's Purchase Credit
30 certification from a purchaser in satisfaction of Use Tax as
31 provided in Section 3-85 of the Use Tax Act if the purchaser
32 provides the appropriate documentation as required by Section
33 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
34 certification, accepted by a retailer as provided in Section
35 3-85 of the Use Tax Act, may be used by that retailer to
-58- LRB9000201MWcdccr1
1 satisfy Retailers' Occupation Tax liability in the amount
2 claimed in the certification, not to exceed 6.25% of the
3 receipts subject to tax from a qualifying purchase.
4 The Department may require returns to be filed on a
5 quarterly basis. If so required, a return for each calendar
6 quarter shall be filed on or before the twentieth day of the
7 calendar month following the end of such calendar quarter.
8 The taxpayer shall also file a return with the Department for
9 each of the first two months of each calendar quarter, on or
10 before the twentieth day of the following calendar month,
11 stating:
12 1. The name of the seller;
13 2. The address of the principal place of business
14 from which he engages in the business of selling tangible
15 personal property at retail in this State;
16 3. The total amount of taxable receipts received by
17 him during the preceding calendar month from sales of
18 tangible personal property by him during such preceding
19 calendar month, including receipts from charge and time
20 sales, but less all deductions allowed by law;
21 4. The amount of credit provided in Section 2d of
22 this Act;
23 5. The amount of tax due; and
24 6. Such other reasonable information as the
25 Department may require.
26 If a total amount of less than $1 is payable, refundable
27 or creditable, such amount shall be disregarded if it is less
28 than 50 cents and shall be increased to $1 if it is 50 cents
29 or more.
30 Beginning October 1, 1993, a taxpayer who has an average
31 monthly tax liability of $150,000 or more shall make all
32 payments required by rules of the Department by electronic
33 funds transfer. Beginning October 1, 1994, a taxpayer who
34 has an average monthly tax liability of $100,000 or more
35 shall make all payments required by rules of the Department
-59- LRB9000201MWcdccr1
1 by electronic funds transfer. Beginning October 1, 1995, a
2 taxpayer who has an average monthly tax liability of $50,000
3 or more shall make all payments required by rules of the
4 Department by electronic funds transfer. The term "average
5 monthly tax liability" shall be the sum of the taxpayer's
6 liabilities under this Act, and under all other State and
7 local occupation and use tax laws administered by the
8 Department, for the immediately preceding calendar year
9 divided by 12.
10 Before August 1 of each year beginning in 1993, the
11 Department shall notify all taxpayers required to make
12 payments by electronic funds transfer. All taxpayers
13 required to make payments by electronic funds transfer shall
14 make those payments for a minimum of one year beginning on
15 October 1.
16 Any taxpayer not required to make payments by electronic
17 funds transfer may make payments by electronic funds transfer
18 with the permission of the Department.
19 All taxpayers required to make payment by electronic
20 funds transfer and any taxpayers authorized to voluntarily
21 make payments by electronic funds transfer shall make those
22 payments in the manner authorized by the Department.
23 The Department shall adopt such rules as are necessary to
24 effectuate a program of electronic funds transfer and the
25 requirements of this Section.
26 Any amount which is required to be shown or reported on
27 any return or other document under this Act shall, if such
28 amount is not a whole-dollar amount, be increased to the
29 nearest whole-dollar amount in any case where the fractional
30 part of a dollar is 50 cents or more, and decreased to the
31 nearest whole-dollar amount where the fractional part of a
32 dollar is less than 50 cents.
33 If the retailer is otherwise required to file a monthly
34 return and if the retailer's average monthly tax liability to
35 the Department does not exceed $200, the Department may
-60- LRB9000201MWcdccr1
1 authorize his returns to be filed on a quarter annual basis,
2 with the return for January, February and March of a given
3 year being due by April 20 of such year; with the return for
4 April, May and June of a given year being due by July 20 of
5 such year; with the return for July, August and September of
6 a given year being due by October 20 of such year, and with
7 the return for October, November and December of a given year
8 being due by January 20 of the following year.
9 If the retailer is otherwise required to file a monthly
10 or quarterly return and if the retailer's average monthly tax
11 liability with the Department does not exceed $50, the
12 Department may authorize his returns to be filed on an annual
13 basis, with the return for a given year being due by January
14 20 of the following year.
15 Such quarter annual and annual returns, as to form and
16 substance, shall be subject to the same requirements as
17 monthly returns.
18 Notwithstanding any other provision in this Act
19 concerning the time within which a retailer may file his
20 return, in the case of any retailer who ceases to engage in a
21 kind of business which makes him responsible for filing
22 returns under this Act, such retailer shall file a final
23 return under this Act with the Department not more than one
24 month after discontinuing such business.
25 Where the same person has more than one business
26 registered with the Department under separate registrations
27 under this Act, such person may not file each return that is
28 due as a single return covering all such registered
29 businesses, but shall file separate returns for each such
30 registered business.
31 In addition, with respect to motor vehicles, watercraft,
32 aircraft, and trailers that are required to be registered
33 with an agency of this State, every retailer selling this
34 kind of tangible personal property shall file, with the
35 Department, upon a form to be prescribed and supplied by the
-61- LRB9000201MWcdccr1
1 Department, a separate return for each such item of tangible
2 personal property which the retailer sells, except that
3 where, in the same transaction, a retailer of aircraft,
4 watercraft, motor vehicles or trailers transfers more than
5 one aircraft, watercraft, motor vehicle or trailer to another
6 aircraft, watercraft, motor vehicle retailer or trailer
7 retailer for the purpose of resale, that seller for resale
8 may report the transfer of all aircraft, watercraft, motor
9 vehicles or trailers involved in that transaction to the
10 Department on the same uniform invoice-transaction reporting
11 return form. For purposes of this Section, "watercraft"
12 means a Class 2, Class 3, or Class 4 watercraft as defined in
13 Section 3-2 of the Boat Registration and Safety Act, a
14 personal watercraft, or any boat equipped with an inboard
15 motor.
16 Any retailer who sells only motor vehicles, watercraft,
17 aircraft, or trailers that are required to be registered with
18 an agency of this State, so that all retailers' occupation
19 tax liability is required to be reported, and is reported, on
20 such transaction reporting returns and who is not otherwise
21 required to file monthly or quarterly returns, need not file
22 monthly or quarterly returns. However, those retailers shall
23 be required to file returns on an annual basis.
24 The transaction reporting return, in the case of motor
25 vehicles or trailers that are required to be registered with
26 an agency of this State, shall be the same document as the
27 Uniform Invoice referred to in Section 5-402 of The Illinois
28 Vehicle Code and 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
-62- LRB9000201MWcdccr1
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; such other information as is required in
8 Section 5-402 of The Illinois Vehicle Code, and such other
9 information as the Department may reasonably require.
10 The transaction reporting return in the case of
11 watercraft or aircraft must show the name and address of the
12 seller; the name and address of the purchaser; the amount of
13 the selling price including the amount allowed by the
14 retailer for traded-in property, if any; the amount allowed
15 by the retailer for the traded-in tangible personal property,
16 if any, to the extent to which Section 1 of this Act allows
17 an exemption for the value of traded-in property; the balance
18 payable after deducting such trade-in allowance from the
19 total selling price; the amount of tax due from the retailer
20 with respect to such transaction; the amount of tax collected
21 from the purchaser by the retailer on such transaction (or
22 satisfactory evidence that such tax is not due in that
23 particular instance, if that is claimed to be the fact); the
24 place and date of the sale, a sufficient identification of
25 the property sold, and such other information as the
26 Department may reasonably require.
27 Such transaction reporting return shall be filed not
28 later than 20 days after the day of delivery of the item that
29 is being sold, but may be filed by the retailer at any time
30 sooner than that if he chooses to do so. The transaction
31 reporting return and tax remittance or proof of exemption
32 from the Illinois use tax may be transmitted to the
33 Department by way of the State agency with which, or State
34 officer with whom the tangible personal property must be
35 titled or registered (if titling or registration is required)
-63- LRB9000201MWcdccr1
1 if the Department and such agency or State officer determine
2 that this procedure will expedite the processing of
3 applications for title or registration.
4 With each such transaction reporting return, the retailer
5 shall remit the proper amount of tax due (or shall submit
6 satisfactory evidence that the sale is not taxable if that is
7 the case), to the Department or its agents, whereupon the
8 Department shall issue, in the purchaser's name, a use tax
9 receipt (or a certificate of exemption if the Department is
10 satisfied that the particular sale is tax exempt) which such
11 purchaser may submit to the agency with which, or State
12 officer with whom, he must title or register the tangible
13 personal property that is involved (if titling or
14 registration is required) in support of such purchaser's
15 application for an Illinois certificate or other evidence of
16 title or registration to such tangible personal property.
17 No retailer's failure or refusal to remit tax under this
18 Act precludes a user, who has paid the proper tax to the
19 retailer, from obtaining his certificate of title or other
20 evidence of title or registration (if titling or registration
21 is required) upon satisfying the Department that such user
22 has paid the proper tax (if tax is due) to the retailer. The
23 Department shall adopt appropriate rules to carry out the
24 mandate of this paragraph.
25 If the user who would otherwise pay tax to the retailer
26 wants the transaction reporting return filed and the payment
27 of the tax or proof of exemption made to the Department
28 before the retailer is willing to take these actions and such
29 user has not paid the tax to the retailer, such user may
30 certify to the fact of such delay by the retailer and may
31 (upon the Department being satisfied of the truth of such
32 certification) transmit the information required by the
33 transaction reporting return and the remittance for tax or
34 proof of exemption directly to the Department and obtain his
35 tax receipt or exemption determination, in which event the
-64- LRB9000201MWcdccr1
1 transaction reporting return and tax remittance (if a tax
2 payment was required) shall be credited by the Department to
3 the proper retailer's account with the Department, but
4 without the 2.1% or 1.75% discount provided for in this
5 Section being allowed. When the user pays the tax directly
6 to the Department, he shall pay the tax in the same amount
7 and in the same form in which it would be remitted if the tax
8 had been remitted to the Department by the retailer.
9 Refunds made by the seller during the preceding return
10 period to purchasers, on account of tangible personal
11 property returned to the seller, shall be allowed as a
12 deduction under subdivision 5 of his monthly or quarterly
13 return, as the case may be, in case the seller had
14 theretofore included the receipts from the sale of such
15 tangible personal property in a return filed by him and had
16 paid the tax imposed by this Act with respect to such
17 receipts.
18 Where the seller is a corporation, the return filed on
19 behalf of such corporation shall be signed by the president,
20 vice-president, secretary or treasurer or by the properly
21 accredited agent of such corporation.
22 Where the seller is a limited liability company, the
23 return filed on behalf of the limited liability company shall
24 be signed by a manager, member, or properly accredited agent
25 of the limited liability company.
26 Except as provided in this Section, the retailer filing
27 the return under this Section shall, at the time of filing
28 such return, pay to the Department the amount of tax imposed
29 by this Act less a discount of 2.1% prior to January 1, 1990
30 and 1.75% on and after January 1, 1990, or $5 per calendar
31 year, whichever is greater, which is allowed to reimburse the
32 retailer for the expenses incurred in keeping records,
33 preparing and filing returns, remitting the tax and supplying
34 data to the Department on request. Any prepayment made
35 pursuant to Section 2d of this Act shall be included in the
-65- LRB9000201MWcdccr1
1 amount on which such 2.1% or 1.75% discount is computed. In
2 the case of retailers who report and pay the tax on a
3 transaction by transaction basis, as provided in this
4 Section, such discount shall be taken with each such tax
5 remittance instead of when such retailer files his periodic
6 return.
7 If the taxpayer's average monthly tax liability to the
8 Department under this Act, the Use Tax Act, the Service
9 Occupation Tax Act, and the Service Use Tax Act, excluding
10 any liability for prepaid sales tax to be remitted in
11 accordance with Section 2d of this Act, was $10,000 or more
12 during the preceding 4 complete calendar quarters, he shall
13 file a return with the Department each month by the 20th day
14 of the month next following the month during which such tax
15 liability is incurred and shall make payments to the
16 Department on or before the 7th, 15th, 22nd and last day of
17 the month during which such liability is incurred. If the
18 month during which such tax liability is incurred began prior
19 to January 1, 1985, each payment shall be in an amount equal
20 to 1/4 of the taxpayer's actual liability for the month or an
21 amount set by the Department not to exceed 1/4 of the average
22 monthly liability of the taxpayer to the Department for the
23 preceding 4 complete calendar quarters (excluding the month
24 of highest liability and the month of lowest liability in
25 such 4 quarter period). If the month during which such tax
26 liability is incurred begins on or after January 1, 1985 and
27 prior to January 1, 1987, each payment shall be in an amount
28 equal to 22.5% of the taxpayer's actual liability for the
29 month or 27.5% of the taxpayer's liability for the same
30 calendar month of the preceding year. If the month during
31 which such tax liability is incurred begins on or after
32 January 1, 1987 and prior to January 1, 1988, each payment
33 shall be in an amount equal to 22.5% of the taxpayer's actual
34 liability for the month or 26.25% of the taxpayer's liability
35 for the same calendar month of the preceding year. If the
-66- LRB9000201MWcdccr1
1 month during which such tax liability is incurred begins on
2 or after January 1, 1988, and prior to January 1, 1989, or
3 begins on or after January 1, 1996, each payment shall be in
4 an amount equal to 22.5% of the taxpayer's actual liability
5 for the month or 25% of the taxpayer's liability for the same
6 calendar month of the preceding year. If the month during
7 which such tax liability is incurred begins on or after
8 January 1, 1989, and prior to January 1, 1996, each payment
9 shall be in an amount equal to 22.5% of the taxpayer's actual
10 liability for the month or 25% of the taxpayer's liability
11 for the same calendar month of the preceding year or 100% of
12 the taxpayer's actual liability for the quarter monthly
13 reporting period. The amount of such quarter monthly
14 payments shall be credited against the final tax liability of
15 the taxpayer's return for that month. Once applicable, the
16 requirement of the making of quarter monthly payments to the
17 Department by taxpayers having an average monthly tax
18 liability of $10,000 or more as determined in the manner
19 provided above shall continue until such taxpayer's average
20 monthly liability to the Department during the preceding 4
21 complete calendar quarters (excluding the month of highest
22 liability and the month of lowest liability) is less than
23 $9,000, or until such taxpayer's average monthly liability to
24 the Department as computed for each calendar quarter of the 4
25 preceding complete calendar quarter period is less than
26 $10,000. However, if a taxpayer can show the Department that
27 a substantial change in the taxpayer's business has occurred
28 which causes the taxpayer to anticipate that his average
29 monthly tax liability for the reasonably foreseeable future
30 will fall below $10,000, then such taxpayer may petition the
31 Department for a change in such taxpayer's reporting status.
32 The Department shall change such taxpayer's reporting status
33 unless it finds that such change is seasonal in nature and
34 not likely to be long term. If any such quarter monthly
35 payment is not paid at the time or in the amount required by
-67- LRB9000201MWcdccr1
1 this Section, then the taxpayer's 2.1% or 1.75% vendors'
2 discount shall be reduced by 2.1% or 1.75% of the difference
3 between the minimum amount due as a payment and the amount of
4 such quarter monthly payment actually and timely paid, and
5 the taxpayer shall be liable for penalties and interest on
6 such difference, except insofar as the taxpayer has
7 previously made payments for that month to the Department in
8 excess of the minimum payments previously due as provided in
9 this 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 Without regard to whether a taxpayer is required to make
14 quarter monthly payments as specified above, any taxpayer who
15 is required by Section 2d of this Act to collect and remit
16 prepaid taxes and has collected prepaid taxes which average
17 in excess of $25,000 per month during the preceding 2
18 complete calendar quarters, shall file a return with the
19 Department as required by Section 2f and shall make payments
20 to the Department on or before the 7th, 15th, 22nd and last
21 day of the month during which such liability is incurred. If
22 the month during which such tax liability is incurred began
23 prior to the effective date of this amendatory Act of 1985,
24 each payment shall be in an amount not less than 22.5% of the
25 taxpayer's actual liability under Section 2d. If the month
26 during which such tax liability is incurred begins on or
27 after January 1, 1986, each payment shall be in an amount
28 equal to 22.5% of the taxpayer's actual liability for the
29 month or 27.5% of the taxpayer's liability for the same
30 calendar month of the preceding calendar year. If the month
31 during which such tax liability is incurred begins on or
32 after January 1, 1987, each payment shall be in an amount
33 equal to 22.5% of the taxpayer's actual liability for the
34 month or 26.25% of the taxpayer's liability for the same
35 calendar month of the preceding year. The amount of such
-68- LRB9000201MWcdccr1
1 quarter monthly payments shall be credited against the final
2 tax liability of the taxpayer's return for that month filed
3 under this Section or Section 2f, as the case may be. Once
4 applicable, the requirement of the making of quarter monthly
5 payments to the Department pursuant to this paragraph shall
6 continue until such taxpayer's average monthly prepaid tax
7 collections during the preceding 2 complete calendar quarters
8 is $25,000 or less. If any such quarter monthly payment is
9 not paid at the time or in the amount required, the taxpayer
10 shall be liable for penalties and interest on such
11 difference, except insofar as the taxpayer has previously
12 made payments for that month in excess of the minimum
13 payments previously due.
14 If any payment provided for in this Section exceeds the
15 taxpayer's liabilities under this Act, the Use Tax Act, the
16 Service Occupation Tax Act and the Service Use Tax Act, as
17 shown on an original monthly return, the Department shall, if
18 requested by the taxpayer, issue to the taxpayer a credit
19 memorandum no later than 30 days after the date of payment.
20 The credit evidenced by such credit memorandum may be
21 assigned by the taxpayer to a similar taxpayer under this
22 Act, the Use Tax Act, the Service Occupation Tax Act or the
23 Service Use Tax Act, in accordance with reasonable rules and
24 regulations to be prescribed by the Department. If no such
25 request is made, the taxpayer may credit such excess payment
26 against tax liability subsequently to be remitted to the
27 Department under this Act, the Use Tax Act, the Service
28 Occupation Tax Act or the Service Use Tax Act, in accordance
29 with reasonable rules and regulations prescribed by the
30 Department. If the Department subsequently determined that
31 all or any part of the credit taken was not actually due to
32 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
33 shall be reduced by 2.1% or 1.75% of the difference between
34 the credit taken and that actually due, and that taxpayer
35 shall be liable for penalties and interest on such
-69- LRB9000201MWcdccr1
1 difference.
2 If a retailer of motor fuel is entitled to a credit under
3 Section 2d of this Act which exceeds the taxpayer's liability
4 to the Department under this Act for the month which the
5 taxpayer is filing a return, the Department shall issue the
6 taxpayer a credit memorandum for the excess.
7 Beginning January 1, 1990, each month the Department
8 shall pay into the Local Government Tax Fund, a special fund
9 in the State treasury which is hereby created, the net
10 revenue realized for the preceding month from the 1% tax on
11 sales of food for human consumption which is to be consumed
12 off the premises where it is sold (other than alcoholic
13 beverages, soft drinks and food which has been prepared for
14 immediate consumption) and prescription and nonprescription
15 medicines, drugs, medical appliances and insulin, urine
16 testing materials, syringes and needles used by diabetics.
17 Beginning January 1, 1990, each month the Department
18 shall pay into the County and Mass Transit District Fund, a
19 special fund in the State treasury which is hereby created,
20 4% of the net revenue realized for the preceding month from
21 the 6.25% general rate.
22 Beginning January 1, 1990, each month the Department
23 shall pay into the Local Government Tax Fund 16% of the net
24 revenue realized for the preceding month from the 6.25%
25 general rate on the selling price of tangible personal
26 property.
27 Of the remainder of the moneys received by the Department
28 pursuant to this Act, (a) 1.75% thereof shall be paid into
29 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
30 and on and after July 1, 1989, 3.8% thereof shall be paid
31 into the Build Illinois Fund; provided, however, that if in
32 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33 as the case may be, of the moneys received by the Department
34 and required to be paid into the Build Illinois Fund pursuant
35 to this Act, Section 9 of the Use Tax Act, Section 9 of the
-70- LRB9000201MWcdccr1
1 Service Use Tax Act, and Section 9 of the Service Occupation
2 Tax Act, such Acts being hereinafter called the "Tax Acts"
3 and such aggregate of 2.2% or 3.8%, as the case may be, of
4 moneys being hereinafter called the "Tax Act Amount", and (2)
5 the amount transferred to the Build Illinois Fund from the
6 State and Local Sales Tax Reform Fund shall be less than the
7 Annual Specified Amount (as hereinafter defined), an amount
8 equal to the difference shall be immediately paid into the
9 Build Illinois Fund from other moneys received by the
10 Department pursuant to the Tax Acts; the "Annual Specified
11 Amount" means the amounts specified below for fiscal years
12 1986 through 1993:
13 Fiscal Year Annual Specified Amount
14 1986 $54,800,000
15 1987 $76,650,000
16 1988 $80,480,000
17 1989 $88,510,000
18 1990 $115,330,000
19 1991 $145,470,000
20 1992 $182,730,000
21 1993 $206,520,000;
22 and means the Certified Annual Debt Service Requirement (as
23 defined in Section 13 of the Build Illinois Bond Act) or the
24 Tax Act Amount, whichever is greater, for fiscal year 1994
25 and each fiscal year thereafter; and further provided, that
26 if on the last business day of any month the sum of (1) the
27 Tax Act Amount required to be deposited into the Build
28 Illinois Bond Account in the Build Illinois Fund during such
29 month and (2) the amount transferred to the Build Illinois
30 Fund from the State and Local Sales Tax Reform Fund shall
31 have been less than 1/12 of the Annual Specified Amount, an
32 amount equal to the difference shall be immediately paid into
33 the Build Illinois Fund from other moneys received by the
34 Department pursuant to the Tax Acts; and, further provided,
35 that in no event shall the payments required under the
-71- LRB9000201MWcdccr1
1 preceding proviso result in aggregate payments into the Build
2 Illinois Fund pursuant to this clause (b) for any fiscal year
3 in excess of the greater of (i) the Tax Act Amount or (ii)
4 the Annual Specified Amount for such fiscal year. The
5 amounts payable into the Build Illinois Fund under clause (b)
6 of the first sentence in this paragraph shall be payable only
7 until such time as the aggregate amount on deposit under each
8 trust indenture securing Bonds issued and outstanding
9 pursuant to the Build Illinois Bond Act is sufficient, taking
10 into account any future investment income, to fully provide,
11 in accordance with such indenture, for the defeasance of or
12 the payment of the principal of, premium, if any, and
13 interest on the Bonds secured by such indenture and on any
14 Bonds expected to be issued thereafter and all fees and costs
15 payable with respect thereto, all as certified by the
16 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
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 first sentence of this paragraph and shall reduce the
31 amount otherwise payable for such fiscal year pursuant to
32 that clause (b). The moneys received by the Department
33 pursuant to this Act and required to be deposited into the
34 Build Illinois Fund are subject to the pledge, claim and
35 charge set forth in Section 12 of the Build Illinois Bond
-72- LRB9000201MWcdccr1
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 sums designated as
9 "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
-73- LRB9000201MWcdccr1
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 0.4% of the net
21 revenue realized for the preceding month from the 5% general
22 rate or 0.4% of 80% of the net revenue realized for the
23 preceding month from the 6.25% general rate, as the case may
24 be, on the selling price of tangible personal property which
25 amount shall, subject to appropriation, be distributed as
26 provided in Section 2 of the State Revenue Sharing Act. No
27 payments or distributions pursuant to this paragraph shall be
28 made if the tax imposed by this Act on photoprocessing
29 products is declared unconstitutional, or if the proceeds
30 from such tax are unavailable for distribution because of
31 litigation.
32 Subject to payment of amounts into the Build Illinois
33 Fund, the McCormick Place Expansion Project to the preceding
34 paragraphs or in any amendments thereto hereafter enacted,
35 beginning July 1, 1993, the Department shall each month pay
-74- LRB9000201MWcdccr1
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 The Department may, upon separate written notice to a
12 taxpayer, require the taxpayer to prepare and file with the
13 Department on a form prescribed by the Department within not
14 less than 60 days after receipt of the notice an annual
15 information return for the tax year specified in the notice.
16 Such annual return to the Department shall include a
17 statement of gross receipts as shown by the retailer's last
18 Federal income tax return. If the total receipts of the
19 business as reported in the Federal income tax return do not
20 agree with the gross receipts reported to the Department of
21 Revenue for the same period, the retailer shall attach to his
22 annual return a schedule showing a reconciliation of the 2
23 amounts and the reasons for the difference. The retailer's
24 annual return to the Department shall also disclose the cost
25 of goods sold by the retailer during the year covered by such
26 return, opening and closing inventories of such goods for
27 such year, costs of goods used from stock or taken from stock
28 and given away by the retailer during such year, payroll
29 information of the retailer's business during such year and
30 any additional reasonable information which the Department
31 deems would be helpful in determining the accuracy of the
32 monthly, quarterly or annual returns filed by such retailer
33 as provided for in this Section.
34 If the annual information return required by this Section
35 is not filed when and as required, the taxpayer shall be
-75- LRB9000201MWcdccr1
1 liable as follows:
2 (i) Until January 1, 1994, the taxpayer shall be
3 liable for a penalty equal to 1/6 of 1% of the tax due
4 from such taxpayer under this Act during the period to be
5 covered by the annual return for each month or fraction
6 of a month until such return is filed as required, the
7 penalty to be assessed and collected in the same manner
8 as any other penalty provided for in this Act.
9 (ii) On and after January 1, 1994, the taxpayer
10 shall be liable for a penalty as described in Section 3-4
11 of the Uniform Penalty and Interest Act.
12 The chief executive officer, proprietor, owner or highest
13 ranking manager shall sign the annual return to certify the
14 accuracy of the information contained therein. Any person
15 who willfully signs the annual return containing false or
16 inaccurate information shall be guilty of perjury and
17 punished accordingly. The annual return form prescribed by
18 the Department shall include a warning that the person
19 signing the return may be liable for perjury.
20 The provisions of this Section concerning the filing of
21 an annual information return do not apply to a retailer who
22 is not required to file an income tax return with the United
23 States Government.
24 As soon as possible after the first day of each month,
25 upon certification of the Department of Revenue, the
26 Comptroller shall order transferred and the Treasurer shall
27 transfer from the General Revenue Fund to the Motor Fuel Tax
28 Fund an amount equal to 1.7% of 80% of the net revenue
29 realized under this Act for the second preceding month;
30 except that this transfer shall not be made for the months
31 February through June, 1992.
32 Net revenue realized for a month shall be the revenue
33 collected by the State pursuant to this Act, less the amount
34 paid out during that month as refunds to taxpayers for
35 overpayment of liability.
-76- LRB9000201MWcdccr1
1 For greater simplicity of administration, manufacturers,
2 importers and wholesalers whose products are sold at retail
3 in Illinois by numerous retailers, and who wish to do so, may
4 assume the responsibility for accounting and paying to the
5 Department all tax accruing under this Act with respect to
6 such sales, if the retailers who are affected do not make
7 written objection to the Department to this arrangement.
8 Any person who promotes, organizes, provides retail
9 selling space for concessionaires or other types of sellers
10 at the Illinois State Fair, DuQuoin State Fair, county fairs,
11 local fairs, art shows, flea markets and similar exhibitions
12 or events, including any transient merchant as defined by
13 Section 2 of the Transient Merchant Act of 1987, is required
14 to file a report with the Department providing the name of
15 the merchant's business, the name of the person or persons
16 engaged in merchant's business, the permanent address and
17 Illinois Retailers Occupation Tax Registration Number of the
18 merchant, the dates and location of the event and other
19 reasonable information that the Department may require. The
20 report must be filed not later than the 20th day of the month
21 next following the month during which the event with retail
22 sales was held. Any person who fails to file a report
23 required by this Section commits a business offense and is
24 subject to a fine not to exceed $250.
25 Any person engaged in the business of selling tangible
26 personal property at retail as a concessionaire or other type
27 of seller at the Illinois State Fair, county fairs, art
28 shows, flea markets and similar exhibitions or events, or any
29 transient merchants, as defined by Section 2 of the Transient
30 Merchant Act of 1987, may be required to make a daily report
31 of the amount of such sales to the Department and to make a
32 daily payment of the full amount of tax due. The Department
33 shall impose this requirement when it finds that there is a
34 significant risk of loss of revenue to the State at such an
35 exhibition or event. Such a finding shall be based on
-77- LRB9000201MWcdccr1
1 evidence that a substantial number of concessionaires or
2 other sellers who are not residents of Illinois will be
3 engaging in the business of selling tangible personal
4 property at retail at the exhibition or event, or other
5 evidence of a significant risk of loss of revenue to the
6 State. The Department shall notify concessionaires and other
7 sellers affected by the imposition of this requirement. In
8 the absence of notification by the Department, the
9 concessionaires and other sellers shall file their returns as
10 otherwise required in this Section.
11 (Source: P.A. 88-45; 88-116; 88-194; 88-480; 88-547, eff.
12 6-30-94; 88-660, eff. 9-16-94; 88-669, eff. 11-29-94; 88-670,
13 eff. 12-2-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
14 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
15 (Text of Section after amendment by P.A. 90-491)
16 Sec. 3. Except as provided in this Section, on or before
17 the twentieth day of each calendar month, every person
18 engaged in the business of selling tangible personal property
19 at retail in this State during the preceding calendar month
20 shall file a return with the Department, stating:
21 1. The name of the seller;
22 2. His residence address and the address of his
23 principal place of business and the address of the
24 principal place of business (if that is a different
25 address) from which he engages in the business of selling
26 tangible personal property at retail in this State;
27 3. Total amount of receipts received by him during
28 the preceding calendar month or quarter, as the case may
29 be, from sales of tangible personal property, and from
30 services furnished, by him during such preceding calendar
31 month or quarter;
32 4. Total amount received by him during the
33 preceding calendar month or quarter on charge and time
34 sales of tangible personal property, and from services
-78- LRB9000201MWcdccr1
1 furnished, by him prior to the month or quarter for which
2 the return is filed;
3 5. Deductions allowed by law;
4 6. Gross receipts which were received by him during
5 the preceding calendar month or quarter and upon the
6 basis of which the tax is imposed;
7 7. The amount of credit provided in Section 2d of
8 this Act;
9 8. The amount of tax due;
10 9. The signature of the taxpayer; and
11 10. Such other reasonable information as the
12 Department may require.
13 If a taxpayer fails to sign a return within 30 days after
14 the proper notice and demand for signature by the Department,
15 the return shall be considered valid and any amount shown to
16 be due on the return shall be deemed assessed.
17 Each return shall be accompanied by the statement of
18 prepaid tax issued pursuant to Section 2e for which credit is
19 claimed.
20 A retailer may accept a Manufacturer's Purchase Credit
21 certification from a purchaser in satisfaction of Use Tax as
22 provided in Section 3-85 of the Use Tax Act if the purchaser
23 provides the appropriate documentation as required by Section
24 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
25 certification, accepted by a retailer as provided in Section
26 3-85 of the Use Tax Act, may be used by that retailer to
27 satisfy Retailers' Occupation Tax liability in the amount
28 claimed in the certification, not to exceed 6.25% of the
29 receipts subject to tax from a qualifying purchase.
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
-79- LRB9000201MWcdccr1
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; and
15 6. Such other reasonable information as the
16 Department may require.
17 If a total amount of less than $1 is payable, refundable
18 or creditable, such amount shall be disregarded if it is less
19 than 50 cents and shall be increased to $1 if it is 50 cents
20 or more.
21 Beginning October 1, 1993, a taxpayer who has an average
22 monthly tax liability of $150,000 or more shall make all
23 payments required by rules of the Department by electronic
24 funds transfer. Beginning October 1, 1994, a taxpayer who
25 has an average monthly tax liability of $100,000 or more
26 shall make all payments required by rules of the Department
27 by electronic funds transfer. Beginning October 1, 1995, a
28 taxpayer who has an average monthly tax liability of $50,000
29 or more shall make all payments required by rules of the
30 Department by electronic funds transfer. The term "average
31 monthly tax liability" shall be the sum of the taxpayer's
32 liabilities under this Act, and under all other State and
33 local occupation and use tax laws administered by the
34 Department, for the immediately preceding calendar year
35 divided by 12.
-80- LRB9000201MWcdccr1
1 Before August 1 of each year beginning in 1993, the
2 Department shall notify all taxpayers required to make
3 payments by electronic funds transfer. All taxpayers
4 required to make payments by electronic funds transfer shall
5 make those payments for a minimum of one year beginning on
6 October 1.
7 Any taxpayer not required to make payments by electronic
8 funds transfer may make payments by electronic funds transfer
9 with the permission of the Department.
10 All taxpayers required to make payment by electronic
11 funds transfer and any taxpayers authorized to voluntarily
12 make payments by electronic funds transfer shall make those
13 payments in the manner authorized by the Department.
14 The Department shall adopt such rules as are necessary to
15 effectuate a program of electronic funds transfer and the
16 requirements of this Section.
17 Any amount which is required to be shown or reported on
18 any return or other document under this Act shall, if such
19 amount is not a whole-dollar amount, be increased to the
20 nearest whole-dollar amount in any case where the fractional
21 part of a dollar is 50 cents or more, and decreased to the
22 nearest whole-dollar amount where the fractional part of a
23 dollar is less than 50 cents.
24 If the retailer is otherwise required to file a monthly
25 return and if the retailer's average monthly tax liability to
26 the Department does not exceed $200, the Department may
27 authorize his returns to be filed on a quarter annual basis,
28 with the return for January, February and March of a given
29 year being due by April 20 of such year; with the return for
30 April, May and June of a given year being due by July 20 of
31 such year; with the return for July, August and September of
32 a given year being due by October 20 of such year, and with
33 the return for October, November and December of a given year
34 being due by January 20 of the following year.
35 If the retailer is otherwise required to file a monthly
-81- LRB9000201MWcdccr1
1 or quarterly return and if the retailer's average monthly tax
2 liability with the Department does not exceed $50, the
3 Department may authorize his returns to be filed on an annual
4 basis, with the return for a given year being due by January
5 20 of the following year.
6 Such quarter annual and annual returns, as to form and
7 substance, shall be subject to the same requirements as
8 monthly returns.
9 Notwithstanding any other provision in this Act
10 concerning the time within which a retailer may file his
11 return, in the case of any retailer who ceases to engage in a
12 kind of business which makes him responsible for filing
13 returns under this Act, such retailer shall file a final
14 return under this Act with the Department not more than one
15 month after discontinuing such business.
16 Where the same person has more than one business
17 registered with the Department under separate registrations
18 under this Act, such person may not file each return that is
19 due as a single return covering all such registered
20 businesses, but shall file separate returns for each such
21 registered business.
22 In addition, with respect to motor vehicles, watercraft,
23 aircraft, and trailers that are required to be registered
24 with an agency of this State, every retailer selling this
25 kind of tangible personal property shall file, with the
26 Department, upon a form to be prescribed and supplied by the
27 Department, a separate return for each such item of tangible
28 personal property which the retailer sells, except that
29 where, in the same transaction, a retailer of aircraft,
30 watercraft, motor vehicles or trailers transfers more than
31 one aircraft, watercraft, motor vehicle or trailer to another
32 aircraft, watercraft, motor vehicle retailer or trailer
33 retailer for the purpose of resale, that seller for resale
34 may report the transfer of all aircraft, watercraft, motor
35 vehicles or trailers involved in that transaction to the
-82- LRB9000201MWcdccr1
1 Department on the same uniform invoice-transaction reporting
2 return form. For purposes of this Section, "watercraft"
3 means a Class 2, Class 3, or Class 4 watercraft as defined in
4 Section 3-2 of the Boat Registration and Safety Act, a
5 personal watercraft, or any boat equipped with an inboard
6 motor.
7 Any retailer who sells only motor vehicles, watercraft,
8 aircraft, or trailers that are required to be registered with
9 an agency of this State, so that all retailers' occupation
10 tax liability is required to be reported, and is reported, on
11 such transaction reporting returns and who is not otherwise
12 required to file monthly or quarterly returns, need not file
13 monthly or quarterly returns. However, those retailers shall
14 be required to file returns on an annual basis.
15 The transaction reporting return, in the case of motor
16 vehicles or trailers that are required to be registered with
17 an agency of this State, shall be the same document as the
18 Uniform Invoice referred to in Section 5-402 of The Illinois
19 Vehicle Code and 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; such other information as is required in
34 Section 5-402 of The Illinois Vehicle Code, and such other
35 information as the Department may reasonably require.
-83- LRB9000201MWcdccr1
1 The transaction reporting return in the case of
2 watercraft or aircraft must show the name and address of the
3 seller; the name and address of the purchaser; the amount of
4 the selling price including the amount allowed by the
5 retailer for traded-in property, if any; the amount allowed
6 by the retailer for the traded-in tangible personal property,
7 if any, to the extent to which Section 1 of this Act allows
8 an exemption for the value of traded-in property; the balance
9 payable after deducting such trade-in allowance from the
10 total selling price; the amount of tax due from the retailer
11 with respect to such transaction; the amount of tax collected
12 from the purchaser by the retailer on such transaction (or
13 satisfactory evidence that such tax is not due in that
14 particular instance, if that is claimed to be the fact); the
15 place and date of the sale, a sufficient identification of
16 the property sold, and such other information as the
17 Department may reasonably require.
18 Such transaction reporting return shall be filed not
19 later than 20 days after the day of delivery of the item that
20 is being sold, but may be filed by the retailer at any time
21 sooner than that if he chooses to do so. The transaction
22 reporting return and tax remittance or proof of exemption
23 from the Illinois use tax may be transmitted to the
24 Department by way of the State agency with which, or State
25 officer with whom the tangible personal property must be
26 titled or registered (if titling or registration is required)
27 if the Department and such agency or State officer determine
28 that this procedure will expedite the processing of
29 applications for title or registration.
30 With each such transaction reporting return, the retailer
31 shall remit the proper amount of tax due (or shall submit
32 satisfactory evidence that the sale is not taxable if that is
33 the case), to the Department or its agents, whereupon the
34 Department shall issue, in the purchaser's name, a use tax
35 receipt (or a certificate of exemption if the Department is
-84- LRB9000201MWcdccr1
1 satisfied that the particular sale is tax exempt) which such
2 purchaser may submit to the agency with which, or State
3 officer with whom, he must title or register the tangible
4 personal property that is involved (if titling or
5 registration is required) in support of such purchaser's
6 application for an Illinois certificate or other evidence of
7 title or registration to such tangible personal property.
8 No retailer's failure or refusal to remit tax under this
9 Act precludes a user, who has paid the proper tax to the
10 retailer, from obtaining his certificate of title or other
11 evidence of title or registration (if titling or registration
12 is required) upon satisfying the Department that such user
13 has paid the proper tax (if tax is due) to the retailer. The
14 Department shall adopt appropriate rules to carry out the
15 mandate of this paragraph.
16 If the user who would otherwise pay tax to the retailer
17 wants the transaction reporting return filed and the payment
18 of the tax or proof of exemption made to the Department
19 before the retailer is willing to take these actions and such
20 user has not paid the tax to the retailer, such user may
21 certify to the fact of such delay by the retailer and may
22 (upon the Department being satisfied of the truth of such
23 certification) transmit the information required by the
24 transaction reporting return and the remittance for tax or
25 proof of exemption directly to the Department and obtain his
26 tax receipt or exemption determination, in which event the
27 transaction reporting return and tax remittance (if a tax
28 payment was required) shall be credited by the Department to
29 the proper retailer's account with the Department, but
30 without the 2.1% or 1.75% discount provided for in this
31 Section being allowed. When the user pays the tax directly
32 to the Department, he shall pay the tax in the same amount
33 and in the same form in which it would be remitted if the tax
34 had been remitted to the Department by the retailer.
35 Refunds made by the seller during the preceding return
-85- LRB9000201MWcdccr1
1 period to purchasers, on account of tangible personal
2 property returned to the seller, shall be allowed as a
3 deduction under subdivision 5 of his monthly or quarterly
4 return, as the case may be, in case the seller had
5 theretofore included the receipts from the sale of such
6 tangible personal property in a return filed by him and had
7 paid the tax imposed by this Act with respect to such
8 receipts.
9 Where the seller is a corporation, the return filed on
10 behalf of such corporation shall be signed by the president,
11 vice-president, secretary or treasurer or by the properly
12 accredited agent of such corporation.
13 Where the seller is a limited liability company, the
14 return filed on behalf of the limited liability company shall
15 be signed by a manager, member, or properly accredited agent
16 of the limited liability company.
17 Except as provided in this Section, the retailer filing
18 the return under this Section shall, at the time of filing
19 such return, pay to the Department the amount of tax imposed
20 by this Act less a discount of 2.1% prior to January 1, 1990
21 and 1.75% on and after January 1, 1990, or $5 per calendar
22 year, whichever is greater, which is allowed to reimburse the
23 retailer for the expenses incurred in keeping records,
24 preparing and filing returns, remitting the tax and supplying
25 data to the Department on request. Any prepayment made
26 pursuant to Section 2d of this Act shall be included in the
27 amount on which such 2.1% or 1.75% discount is computed. In
28 the case of retailers who report and pay the tax on a
29 transaction by transaction basis, as provided in this
30 Section, such discount shall be taken with each such tax
31 remittance instead of when such retailer files his periodic
32 return.
33 If the taxpayer's average monthly tax liability to the
34 Department under this Act, the Use Tax Act, the Service
35 Occupation Tax Act, and the Service Use Tax Act, excluding
-86- LRB9000201MWcdccr1
1 any liability for prepaid sales tax to be remitted in
2 accordance with Section 2d of this Act, was $10,000 or more
3 during the preceding 4 complete calendar quarters, he shall
4 file a return with the Department each month by the 20th day
5 of the month next following the month during which such tax
6 liability is incurred and shall make payments to the
7 Department on or before the 7th, 15th, 22nd and last day of
8 the month during which such liability is incurred. If the
9 month during which such tax liability is incurred began prior
10 to January 1, 1985, each payment shall be in an amount equal
11 to 1/4 of the taxpayer's actual liability for the month or an
12 amount set by the Department not to exceed 1/4 of the average
13 monthly liability of the taxpayer to the Department for the
14 preceding 4 complete calendar quarters (excluding the month
15 of highest liability and the month of lowest liability in
16 such 4 quarter period). If the month during which such tax
17 liability is incurred begins on or after January 1, 1985 and
18 prior to January 1, 1987, each payment shall be in an amount
19 equal to 22.5% of the taxpayer's actual liability for the
20 month or 27.5% of the taxpayer's liability for the same
21 calendar month of the preceding year. If the month during
22 which such tax liability is incurred begins on or after
23 January 1, 1987 and prior to January 1, 1988, each payment
24 shall be in an amount equal to 22.5% of the taxpayer's actual
25 liability for the month or 26.25% of the taxpayer's liability
26 for the same calendar month of the preceding year. If the
27 month during which such tax liability is incurred begins on
28 or after January 1, 1988, and prior to January 1, 1989, or
29 begins on or after January 1, 1996, each payment shall be in
30 an amount equal to 22.5% of the taxpayer's actual liability
31 for the month or 25% of the taxpayer's liability for the same
32 calendar month of the preceding year. If the month during
33 which such tax liability is incurred begins on or after
34 January 1, 1989, and prior to January 1, 1996, each payment
35 shall be in an amount equal to 22.5% of the taxpayer's actual
-87- LRB9000201MWcdccr1
1 liability for the month or 25% of the taxpayer's liability
2 for the same calendar month of the preceding year or 100% of
3 the taxpayer's actual liability for the quarter monthly
4 reporting period. The amount of such quarter monthly
5 payments shall be credited against the final tax liability of
6 the taxpayer's return for that month. Once applicable, the
7 requirement of the making of quarter monthly payments to the
8 Department by taxpayers having an average monthly tax
9 liability of $10,000 or more as determined in the manner
10 provided above shall continue until such taxpayer's average
11 monthly liability to the Department during the preceding 4
12 complete calendar quarters (excluding the month of highest
13 liability and the month of lowest liability) is less than
14 $9,000, or until such taxpayer's average monthly liability to
15 the Department as computed for each calendar quarter of the 4
16 preceding complete calendar quarter period is less than
17 $10,000. However, if a taxpayer can show the Department that
18 a substantial change in the taxpayer's business has occurred
19 which causes the taxpayer to anticipate that his average
20 monthly tax liability for the reasonably foreseeable future
21 will fall below $10,000, then such taxpayer may petition the
22 Department for a change in such taxpayer's reporting status.
23 The Department shall change such taxpayer's reporting status
24 unless it finds that such change is seasonal in nature and
25 not likely to be long term. If any such quarter monthly
26 payment is not paid at the time or in the amount required by
27 this Section, then the taxpayer shall be liable for penalties
28 and interest on the difference between the minimum amount due
29 as a payment and the amount of such quarter monthly payment
30 actually and timely paid, except insofar as the taxpayer has
31 previously made payments for that month to the Department in
32 excess of the minimum payments previously due as provided in
33 this Section. The Department shall make reasonable rules and
34 regulations to govern the quarter monthly payment amount and
35 quarter monthly payment dates for taxpayers who file on other
-88- LRB9000201MWcdccr1
1 than a calendar monthly basis.
2 Without regard to whether a taxpayer is required to make
3 quarter monthly payments as specified above, any taxpayer who
4 is required by Section 2d of this Act to collect and remit
5 prepaid taxes and has collected prepaid taxes which average
6 in excess of $25,000 per month during the preceding 2
7 complete calendar quarters, shall file a return with the
8 Department as required by Section 2f and shall make payments
9 to the Department on or before the 7th, 15th, 22nd and last
10 day of the month during which such liability is incurred. If
11 the month during which such tax liability is incurred began
12 prior to the effective date of this amendatory Act of 1985,
13 each payment shall be in an amount not less than 22.5% of the
14 taxpayer's actual liability under Section 2d. If the month
15 during which such tax liability is incurred begins on or
16 after January 1, 1986, each payment shall be in an amount
17 equal to 22.5% of the taxpayer's actual liability for the
18 month or 27.5% of the taxpayer's liability for the same
19 calendar month of the preceding calendar year. If the month
20 during which such tax liability is incurred begins on or
21 after January 1, 1987, each payment shall be in an amount
22 equal to 22.5% of the taxpayer's actual liability for the
23 month or 26.25% of the taxpayer's liability for the same
24 calendar month of the preceding year. The amount of such
25 quarter monthly payments shall be credited against the final
26 tax liability of the taxpayer's return for that month filed
27 under this Section or Section 2f, as the case may be. Once
28 applicable, the requirement of the making of quarter monthly
29 payments to the Department pursuant to this paragraph shall
30 continue until such taxpayer's average monthly prepaid tax
31 collections during the preceding 2 complete calendar quarters
32 is $25,000 or less. If any such quarter monthly payment is
33 not paid at the time or in the amount required, the taxpayer
34 shall be liable for penalties and interest on such
35 difference, except insofar as the taxpayer has previously
-89- LRB9000201MWcdccr1
1 made payments for that month in excess of the minimum
2 payments previously due.
3 If any payment provided for in this Section exceeds the
4 taxpayer's liabilities under this Act, the Use Tax Act, the
5 Service Occupation Tax Act and the Service Use Tax Act, as
6 shown on an original monthly return, the Department shall, if
7 requested by the taxpayer, issue to the taxpayer a credit
8 memorandum no later than 30 days after the date of payment.
9 The credit evidenced by such credit memorandum may be
10 assigned by the taxpayer to a similar taxpayer under this
11 Act, the Use Tax Act, the Service Occupation Tax Act or the
12 Service Use Tax Act, in accordance with reasonable rules and
13 regulations to be prescribed by the Department. If no such
14 request is made, the taxpayer may credit such excess payment
15 against tax liability subsequently to be remitted to the
16 Department under this Act, the Use Tax Act, the Service
17 Occupation Tax Act or the Service Use Tax Act, in accordance
18 with reasonable rules and regulations prescribed by the
19 Department. If the Department subsequently determined that
20 all or any part of the credit taken was not actually due to
21 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
22 shall be reduced by 2.1% or 1.75% of the difference between
23 the credit taken and that actually due, and that taxpayer
24 shall be liable for penalties and interest on such
25 difference.
26 If a retailer of motor fuel is entitled to a credit under
27 Section 2d of this Act which exceeds the taxpayer's liability
28 to the Department under this Act for the month which the
29 taxpayer is filing a return, the Department shall issue the
30 taxpayer a credit memorandum for the excess.
31 Beginning January 1, 1990, each month the Department
32 shall pay into the Local Government Tax Fund, a special fund
33 in the State treasury which is hereby created, the net
34 revenue realized for the preceding month from the 1% tax on
35 sales of food for human consumption which is to be consumed
-90- LRB9000201MWcdccr1
1 off the premises where it is sold (other than alcoholic
2 beverages, soft drinks and food which has been prepared for
3 immediate consumption) and prescription and nonprescription
4 medicines, drugs, medical appliances and insulin, urine
5 testing materials, syringes and needles used by diabetics.
6 Beginning January 1, 1990, each month the Department
7 shall pay into the County and Mass Transit District Fund, a
8 special fund in the State treasury which is hereby created,
9 4% of the net revenue realized for the preceding month from
10 the 6.25% general rate.
11 Beginning January 1, 1990, each month the Department
12 shall pay into the Local Government Tax Fund 16% of the net
13 revenue realized for the preceding month from the 6.25%
14 general rate on the selling price of tangible personal
15 property.
16 Of the remainder of the moneys received by the Department
17 pursuant to this Act, (a) 1.75% thereof shall be paid into
18 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
19 and on and after July 1, 1989, 3.8% thereof shall be paid
20 into the Build Illinois Fund; provided, however, that if in
21 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
22 as the case may be, of the moneys received by the Department
23 and required to be paid into the Build Illinois Fund pursuant
24 to this Act, Section 9 of the Use Tax Act, Section 9 of the
25 Service Use Tax Act, and Section 9 of the Service Occupation
26 Tax Act, such Acts being hereinafter called the "Tax Acts"
27 and such aggregate of 2.2% or 3.8%, as the case may be, of
28 moneys being hereinafter called the "Tax Act Amount", and (2)
29 the amount transferred to the Build Illinois Fund from the
30 State and Local Sales Tax Reform Fund shall be less than the
31 Annual Specified Amount (as hereinafter defined), an amount
32 equal to the difference shall be immediately paid into the
33 Build Illinois Fund from other moneys received by the
34 Department pursuant to the Tax Acts; the "Annual Specified
35 Amount" means the amounts specified below for fiscal years
-91- LRB9000201MWcdccr1
1 1986 through 1993:
2 Fiscal Year Annual Specified Amount
3 1986 $54,800,000
4 1987 $76,650,000
5 1988 $80,480,000
6 1989 $88,510,000
7 1990 $115,330,000
8 1991 $145,470,000
9 1992 $182,730,000
10 1993 $206,520,000;
11 and means the Certified Annual Debt Service Requirement (as
12 defined in Section 13 of the Build Illinois Bond Act) or the
13 Tax Act Amount, whichever is greater, for fiscal year 1994
14 and each fiscal year thereafter; and further provided, that
15 if on the last business day of any month the sum of (1) the
16 Tax Act Amount required to be deposited into the Build
17 Illinois Bond Account in the Build Illinois Fund during such
18 month and (2) the amount transferred to the Build Illinois
19 Fund from the State and Local Sales Tax Reform Fund shall
20 have been less than 1/12 of the Annual Specified Amount, an
21 amount equal to the difference shall be immediately paid into
22 the Build Illinois Fund from other moneys received by the
23 Department pursuant to the Tax Acts; and, further provided,
24 that in no event shall the payments required under the
25 preceding proviso result in aggregate payments into the Build
26 Illinois Fund pursuant to this clause (b) for any fiscal year
27 in excess of the greater of (i) the Tax Act Amount or (ii)
28 the Annual Specified Amount for such fiscal year. The
29 amounts payable into the Build Illinois Fund under clause (b)
30 of the first sentence in this paragraph shall be payable only
31 until such time as the aggregate amount on deposit under each
32 trust indenture securing Bonds issued and outstanding
33 pursuant to the Build Illinois Bond Act is sufficient, taking
34 into account any future investment income, to fully provide,
35 in accordance with such indenture, for the defeasance of or
-92- LRB9000201MWcdccr1
1 the payment of the principal of, premium, if any, and
2 interest on the Bonds secured by such indenture and on any
3 Bonds expected to be issued thereafter and all fees and costs
4 payable with respect thereto, all as certified by the
5 Director of the Bureau of the Budget. If on the last
6 business day of any month in which Bonds are outstanding
7 pursuant to the Build Illinois Bond Act, the aggregate of
8 moneys deposited in the Build Illinois Bond Account in the
9 Build Illinois Fund in such month shall be less than the
10 amount required to be transferred in such month from the
11 Build Illinois Bond Account to the Build Illinois Bond
12 Retirement and Interest Fund pursuant to Section 13 of the
13 Build Illinois Bond Act, an amount equal to such deficiency
14 shall be immediately paid from other moneys received by the
15 Department pursuant to the Tax Acts to the Build Illinois
16 Fund; provided, however, that any amounts paid to the Build
17 Illinois Fund in any fiscal year pursuant to this sentence
18 shall be deemed to constitute payments pursuant to clause (b)
19 of the first sentence of this paragraph and shall reduce the
20 amount otherwise payable for such fiscal year pursuant to
21 that clause (b). The moneys received by the Department
22 pursuant to this Act and required to be deposited into the
23 Build Illinois Fund are subject to the pledge, claim and
24 charge set forth in Section 12 of the Build Illinois Bond
25 Act.
26 Subject to payment of amounts into the Build Illinois
27 Fund as provided in the preceding paragraph or in any
28 amendment thereto hereafter enacted, the following specified
29 monthly installment of the amount requested in the
30 certificate of the Chairman of the Metropolitan Pier and
31 Exposition Authority provided under Section 8.25f of the
32 State Finance Act, but not in excess of sums designated as
33 "Total Deposit", shall be deposited in the aggregate from
34 collections under Section 9 of the Use Tax Act, Section 9 of
35 the Service Use Tax Act, Section 9 of the Service Occupation
-93- LRB9000201MWcdccr1
1 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
2 into the McCormick Place Expansion Project Fund in the
3 specified fiscal years.
4 Fiscal Year Total Deposit
5 1993 $0
6 1994 53,000,000
7 1995 58,000,000
8 1996 61,000,000
9 1997 64,000,000
10 1998 68,000,000
11 1999 71,000,000
12 2000 75,000,000
13 2001 80,000,000
14 2002 84,000,000
15 2003 89,000,000
16 2004 93,000,000
17 2005 97,000,000
18 2006 102,000,000
19 2007 and 106,000,000
20 each fiscal year
21 thereafter that bonds
22 are outstanding under
23 Section 13.2 of the
24 Metropolitan Pier and
25 Exposition Authority
26 Act, but not after fiscal year 2029.
27 Beginning July 20, 1993 and in each month of each fiscal
28 year thereafter, one-eighth of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority for that fiscal year, less the amount
31 deposited into the McCormick Place Expansion Project Fund by
32 the State Treasurer in the respective month under subsection
33 (g) of Section 13 of the Metropolitan Pier and Exposition
34 Authority Act, plus cumulative deficiencies in the deposits
35 required under this Section for previous months and years,
-94- LRB9000201MWcdccr1
1 shall be deposited into the McCormick Place Expansion Project
2 Fund, until the full amount requested for the fiscal year,
3 but not in excess of the amount specified above as "Total
4 Deposit", has been deposited.
5 Subject to payment of amounts into the Build Illinois
6 Fund and the McCormick Place Expansion Project Fund pursuant
7 to the preceding paragraphs or in any amendment thereto
8 hereafter enacted, each month the Department shall pay into
9 the Local Government Distributive Fund 0.4% of the net
10 revenue realized for the preceding month from the 5% general
11 rate or 0.4% of 80% of the net revenue realized for the
12 preceding month from the 6.25% general rate, as the case may
13 be, on the selling price of tangible personal property which
14 amount shall, subject to appropriation, be distributed as
15 provided in Section 2 of the State Revenue Sharing Act. No
16 payments or distributions pursuant to this paragraph shall be
17 made if the tax imposed by this Act on photoprocessing
18 products is declared unconstitutional, or if the proceeds
19 from such tax are unavailable for distribution because of
20 litigation.
21 Subject to payment of amounts into the Build Illinois
22 Fund, the McCormick Place Expansion Project to the preceding
23 paragraphs or in any amendments thereto hereafter enacted,
24 beginning July 1, 1993, the Department shall each month pay
25 into the Illinois Tax Increment Fund 0.27% of 80% of the net
26 revenue realized for the preceding month from the 6.25%
27 general rate on the selling price of tangible personal
28 property.
29 Of the remainder of the moneys received by the Department
30 pursuant to this Act, 75% thereof shall be paid into the
31 State Treasury and 25% shall be reserved in a special account
32 and used only for the transfer to the Common School Fund as
33 part of the monthly transfer from the General Revenue Fund in
34 accordance with Section 8a of the State Finance Act.
35 The Department may, upon separate written notice to a
-95- LRB9000201MWcdccr1
1 taxpayer, require the taxpayer to prepare and file with the
2 Department on a form prescribed by the Department within not
3 less than 60 days after receipt of the notice an annual
4 information return for the tax year specified in the notice.
5 Such annual return to the Department shall include a
6 statement of gross receipts as shown by the retailer's last
7 Federal income tax return. If the total receipts of the
8 business as reported in the Federal income tax return do not
9 agree with the gross receipts reported to the Department of
10 Revenue for the same period, the retailer shall attach to his
11 annual return a schedule showing a reconciliation of the 2
12 amounts and the reasons for the difference. The retailer's
13 annual return to the Department shall also disclose the cost
14 of goods sold by the retailer during the year covered by such
15 return, opening and closing inventories of such goods for
16 such year, costs of goods used from stock or taken from stock
17 and given away by the retailer during such year, payroll
18 information of the retailer's business during such year and
19 any additional reasonable information which the Department
20 deems would be helpful in determining the accuracy of the
21 monthly, quarterly or annual returns filed by such retailer
22 as provided for in this Section.
23 If the annual information return required by this Section
24 is not filed when and as required, the taxpayer shall be
25 liable as follows:
26 (i) Until January 1, 1994, the taxpayer shall be
27 liable for a penalty equal to 1/6 of 1% of the tax due
28 from such taxpayer under this Act during the period to be
29 covered by the annual return for each month or fraction
30 of a month until such return is filed as required, the
31 penalty to be assessed and collected in the same manner
32 as any other penalty provided for in this Act.
33 (ii) On and after January 1, 1994, the taxpayer
34 shall be liable for a penalty as described in Section 3-4
35 of the Uniform Penalty and Interest Act.
-96- LRB9000201MWcdccr1
1 The chief executive officer, proprietor, owner or highest
2 ranking manager shall sign the annual return to certify the
3 accuracy of the information contained therein. Any person
4 who willfully signs the annual return containing false or
5 inaccurate information shall be guilty of perjury and
6 punished accordingly. The annual return form prescribed by
7 the Department shall include a warning that the person
8 signing the return may be liable for perjury.
9 The provisions of this Section concerning the filing of
10 an annual information return do not apply to a retailer who
11 is not required to file an income tax return with the United
12 States Government.
13 As soon as possible after the first day of each month,
14 upon certification of the Department of Revenue, the
15 Comptroller shall order transferred and the Treasurer shall
16 transfer from the General Revenue Fund to the Motor Fuel Tax
17 Fund an amount equal to 1.7% of 80% of the net revenue
18 realized under this Act for the second preceding month;
19 except that this transfer shall not be made for the months
20 February through June, 1992.
21 Net revenue realized for a month shall be the revenue
22 collected by the State pursuant to this Act, less the amount
23 paid out during that month as refunds to taxpayers for
24 overpayment of liability.
25 For greater simplicity of administration, manufacturers,
26 importers and wholesalers whose products are sold at retail
27 in Illinois by numerous retailers, and who wish to do so, may
28 assume the responsibility for accounting and paying to the
29 Department all tax accruing under this Act with respect to
30 such sales, if the retailers who are affected do not make
31 written objection to the Department to this arrangement.
32 Any person who promotes, organizes, provides retail
33 selling space for concessionaires or other types of sellers
34 at the Illinois State Fair, DuQuoin State Fair, county fairs,
35 local fairs, art shows, flea markets and similar exhibitions
-97- LRB9000201MWcdccr1
1 or events, including any transient merchant as defined by
2 Section 2 of the Transient Merchant Act of 1987, is required
3 to file a report with the Department providing the name of
4 the merchant's business, the name of the person or persons
5 engaged in merchant's business, the permanent address and
6 Illinois Retailers Occupation Tax Registration Number of the
7 merchant, the dates and location of the event and other
8 reasonable information that the Department may require. The
9 report must be filed not later than the 20th day of the month
10 next following the month during which the event with retail
11 sales was held. Any person who fails to file a report
12 required by this Section commits a business offense and is
13 subject to a fine not to exceed $250.
14 Any person engaged in the business of selling tangible
15 personal property at retail as a concessionaire or other type
16 of seller at the Illinois State Fair, county fairs, art
17 shows, flea markets and similar exhibitions or events, or any
18 transient merchants, as defined by Section 2 of the Transient
19 Merchant Act of 1987, may be required to make a daily report
20 of the amount of such sales to the Department and to make a
21 daily payment of the full amount of tax due. The Department
22 shall impose this requirement when it finds that there is a
23 significant risk of loss of revenue to the State at such an
24 exhibition or event. Such a finding shall be based on
25 evidence that a substantial number of concessionaires or
26 other sellers who are not residents of Illinois will be
27 engaging in the business of selling tangible personal
28 property at retail at the exhibition or event, or other
29 evidence of a significant risk of loss of revenue to the
30 State. The Department shall notify concessionaires and other
31 sellers affected by the imposition of this requirement. In
32 the absence of notification by the Department, the
33 concessionaires and other sellers shall file their returns as
34 otherwise required in this Section.
35 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
-98- LRB9000201MWcdccr1
1 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
2 1-1-99.)
3 Section 30. The Metropolitan Pier and Exposition
4 Authority Act is amended by changing Sections 13, 13.2, and
5 20 as follows:
6 (70 ILCS 210/13) (from Ch. 85, par. 1233)
7 Sec. 13. (a) The Authority shall not have power to levy
8 taxes for any purpose, except as provided in subsections (b),
9 (c), (d), (e), and (f).
10 (b) By ordinance the Authority shall, as soon as
11 practicable after the effective date of this amendatory Act
12 of 1991, impose a Metropolitan Pier and Exposition Authority
13 Retailers' Occupation Tax upon all persons engaged in the
14 business of selling tangible personal property at retail
15 within the territory described in this subsection at the rate
16 of 1.0% of the gross receipts (i) from the sale of food,
17 alcoholic beverages, and soft drinks sold for consumption on
18 the premises where sold and (ii) from the sale of food,
19 alcoholic beverages, and soft drinks sold for consumption off
20 the premises where sold by a retailer whose principal source
21 of gross receipts is from the sale of food, alcoholic
22 beverages, and soft drinks prepared for immediate
23 consumption.
24 The tax imposed under this subsection and all civil
25 penalties that may be assessed as an incident to that tax
26 shall be collected and enforced by the Illinois Department of
27 Revenue. The Department shall have full power to administer
28 and enforce this subsection, to collect all taxes and
29 penalties so collected in the manner provided in this
30 subsection, and to determine all rights to credit memoranda
31 arising on account of the erroneous payment of tax or penalty
32 under this subsection. In the administration of and
33 compliance with this subsection, the Department and persons
-99- LRB9000201MWcdccr1
1 who are subject to this subsection shall have the same
2 rights, remedies, privileges, immunities, powers, and duties,
3 shall be subject to the same conditions, restrictions,
4 limitations, penalties, exclusions, exemptions, and
5 definitions of terms, and shall employ the same modes of
6 procedure applicable to this Retailers' Occupation Tax as are
7 prescribed in Sections 1, 2 through 2-65 (in respect to all
8 provisions of those Sections other than the State rate of
9 taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
10 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
11 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, and until
12 January 1, 1994, 13.5 of the Retailers' Occupation Tax Act,
13 and, on and after January 1, 1994, all applicable provisions
14 of the Uniform Penalty and Interest Act that are not
15 inconsistent with this Act, as fully as if provisions
16 contained in those Sections of the Retailers' Occupation Tax
17 Act were set forth in this subsection.
18 Persons subject to any tax imposed under the authority
19 granted in this subsection may reimburse themselves for their
20 seller's tax liability under this subsection by separately
21 stating that tax as an additional charge, which charge may be
22 stated in combination, in a single amount, with State taxes
23 that sellers are required to collect under the Use Tax Act,
24 pursuant to bracket schedules as the Department may
25 prescribe. The retailer filing the return shall, at the time
26 of filing the return, pay to the Department the amount of tax
27 imposed under this subsection, less a discount of 1.75%,
28 which is allowed to reimburse the retailer for the expenses
29 incurred in keeping records, preparing and filing returns,
30 remitting the tax, and supplying data to the Department on
31 request.
32 Whenever the Department determines that a refund should
33 be made under this subsection to a claimant instead of
34 issuing a credit memorandum, the Department shall notify the
35 State Comptroller, who shall cause a warrant to be drawn for
-100- LRB9000201MWcdccr1
1 the amount specified and to the person named in the
2 notification from the Department. The refund shall be paid by
3 the State Treasurer out of the Metropolitan Pier and
4 Exposition Authority trust fund held by the State Treasurer
5 as trustee for the Authority.
6 Nothing in this subsection authorizes the Authority to
7 impose a tax upon the privilege of engaging in any business
8 that under the Constitution of the United States may not be
9 made the subject of taxation by this State.
10 The Department shall forthwith pay over to the State
11 Treasurer, ex officio, as trustee for the Authority, all
12 taxes and penalties collected under this subsection for
13 deposit into a trust fund held outside of the State Treasury.
14 On or before the 25th day of each calendar month, the
15 Department shall prepare and certify to the Comptroller the
16 amounts to be paid under subsection (g) of this Section,
17 which shall be the amounts, not including credit memoranda,
18 collected under this subsection during the second preceding
19 calendar month by the Department, less any amounts determined
20 by the Department to be necessary for the payment of refunds
21 and less 2% of such balance, which sum shall be deposited by
22 the State Treasurer into the Tax Compliance and
23 Administration Fund in the State Treasury from which it shall
24 be appropriated to the Department to cover the costs of the
25 Department in administering and enforcing the provisions of
26 this subsection. Within 10 days after receipt by the
27 Comptroller of the certification, the Comptroller shall cause
28 the orders to be drawn for the remaining amounts, and the
29 Treasurer shall administer those amounts as required in
30 subsection (g).
31 A certificate of registration issued by the Illinois
32 Department of Revenue to a retailer under the Retailers'
33 Occupation Tax Act shall permit the registrant to engage in a
34 business that is taxed under the tax imposed under this
35 subsection, and no additional registration shall be required
-101- LRB9000201MWcdccr1
1 under the ordinance imposing the tax or under this
2 subsection.
3 A certified copy of any ordinance imposing or
4 discontinuing any tax under this subsection or effecting a
5 change in the rate of that tax shall be filed with the
6 Department, whereupon the Department shall proceed to
7 administer and enforce this subsection on behalf of the
8 Authority as of the first day of the third calendar month
9 following the date of filing.
10 The tax authorized to be levied under this subsection may
11 be levied within all or any part of the following described
12 portions of the metropolitan area:
13 (1) that portion of the City of Chicago located
14 within the following area: Beginning at the point of
15 intersection of the Cook County - DuPage County line and
16 York Road, then North along York Road to its intersection
17 with Touhy Avenue, then east along Touhy Avenue to its
18 intersection with the Northwest Tollway, then southeast
19 along the Northwest Tollway to its intersection with Lee
20 Street, then south along Lee Street to Higgins Road, then
21 south and east along Higgins Road to its intersection
22 with Mannheim Road, then south along Mannheim Road to its
23 intersection with Irving Park Road, then west along
24 Irving Park Road to its intersection with the Cook County
25 - DuPage County line, then north and west along the
26 county line to the point of beginning; and
27 (2) that portion of the City of Chicago located
28 within the following area: Beginning at the intersection
29 of West 55th Street with Central Avenue, then east along
30 West 55th Street to its intersection with South Cicero
31 Avenue, then south along South Cicero Avenue to its
32 intersection with West 63rd Street, then west along West
33 63rd Street to its intersection with South Central
34 Avenue, then north along South Central Avenue to the
35 point of beginning; and
-102- LRB9000201MWcdccr1
1 (3) that portion of the City of Chicago located
2 within the following area: Beginning at the point 150
3 feet west of the intersection of the west line of North
4 Ashland Avenue and the north line of West Diversey
5 Avenue, then north 150 feet, then east along a line 150
6 feet north of the north line of West Diversey Avenue
7 extended to the shoreline of Lake Michigan, then
8 following the shoreline of Lake Michigan (including Navy
9 Pier and all other improvements fixed to land, docks, or
10 piers) to the point where the shoreline of Lake Michigan
11 and the Adlai E. Stevenson Expressway extended east to
12 that shoreline intersect, then west along the Adlai E.
13 Stevenson Expressway to a point 150 feet west of the west
14 line of South Ashland Avenue, then north along a line 150
15 feet west of the west line of South and North Ashland
16 Avenue to the point of beginning.
17 The tax authorized to be levied under this subsection may
18 also be levied on food, alcoholic beverages, and soft drinks
19 sold on boats and other watercraft departing from and
20 returning to the shoreline of Lake Michigan (including Navy
21 Pier and all other improvements fixed to land, docks, or
22 piers) described in item (3).
23 (c) By ordinance the Authority shall, as soon as
24 practicable after the effective date of this amendatory Act
25 of 1991, impose an occupation tax upon all persons engaged in
26 the corporate limits of the City of Chicago in the business
27 of renting, leasing, or letting rooms in a hotel, as defined
28 in the Hotel Operators' Occupation Tax Act, at a rate of 2.5%
29 of the gross rental receipts from the renting, leasing, or
30 letting of hotel rooms within the City of Chicago, excluding,
31 however, from gross rental receipts the proceeds of renting,
32 leasing, or letting to permanent residents of a hotel, as
33 defined in that Act. Gross rental receipts shall not include
34 charges that are added on account of the liability arising
35 from any tax imposed by the State or any governmental agency
-103- LRB9000201MWcdccr1
1 on the occupation of renting, leasing, or letting rooms in a
2 hotel.
3 The tax imposed by the Authority under this subsection
4 and all civil penalties that may be assessed as an incident
5 to that tax shall be collected and enforced by the Illinois
6 Department of Revenue. The certificate of registration that
7 is issued by the Department to a lessor under the Hotel
8 Operators' Occupation Tax Act shall permit that registrant to
9 engage in a business that is taxable under any ordinance
10 enacted under this subsection without registering separately
11 with the Department under that ordinance or under this
12 subsection. The Department shall have full power to
13 administer and enforce this subsection, to collect all taxes
14 and penalties due under this subsection, to dispose of taxes
15 and penalties so collected in the manner provided in this
16 subsection, and to determine all rights to credit memoranda
17 arising on account of the erroneous payment of tax or penalty
18 under this subsection. In the administration of and
19 compliance with this subsection, the Department and persons
20 who are subject to this subsection shall have the same
21 rights, remedies, privileges, immunities, powers, and duties,
22 shall be subject to the same conditions, restrictions,
23 limitations, penalties, and definitions of terms, and shall
24 employ the same modes of procedure as are prescribed in the
25 Hotel Operators' Occupation Tax Act (except where that Act is
26 inconsistent with this subsection), as fully as if the
27 provisions contained in the Hotel Operators' Occupation Tax
28 Act were set out in this subsection.
29 Whenever the Department determines that a refund should
30 be made under this subsection to a claimant instead of
31 issuing a credit memorandum, the Department shall notify the
32 State Comptroller, who shall cause a warrant to be drawn for
33 the amount specified and to the person named in the
34 notification from the Department. The refund shall be paid by
35 the State Treasurer out of the Metropolitan Pier and
-104- LRB9000201MWcdccr1
1 Exposition Authority trust fund held by the State Treasurer
2 as trustee for the Authority.
3 Persons subject to any tax imposed under the authority
4 granted in this subsection may reimburse themselves for their
5 tax liability for that tax by separately stating that tax as
6 an additional charge, which charge may be stated in
7 combination, in a single amount, with State taxes imposed
8 under the Hotel Operators' Occupation Tax Act, the municipal
9 tax imposed under Section 8-3-13 of the Illinois Municipal
10 Code, and the tax imposed under Section 19 of the Illinois
11 Sports Facilities Authority Act.
12 The person filing the return shall, at the time of filing
13 the return, pay to the Department the amount of tax, less a
14 discount of 2.1% or $25 per calendar year, whichever is
15 greater, which is allowed to reimburse the operator for the
16 expenses incurred in keeping records, preparing and filing
17 returns, remitting the tax, and supplying data to the
18 Department on request.
19 The Department shall forthwith pay over to the State
20 Treasurer, ex officio, as trustee for the Authority, all
21 taxes and penalties collected under this subsection for
22 deposit into a trust fund held outside the State Treasury. On
23 or before the 25th day of each calendar month, the Department
24 shall certify to the Comptroller the amounts to be paid under
25 subsection (g) of this Section, which shall be the amounts
26 (not including credit memoranda) collected under this
27 subsection during the second preceding calendar month by the
28 Department, less any amounts determined by the Department to
29 be necessary for payment of refunds. Within 10 days after
30 receipt by the Comptroller of the Department's certification,
31 the Comptroller shall cause the orders to be drawn for such
32 amounts, and the Treasurer shall administer those amounts as
33 required in subsection (g).
34 A certified copy of any ordinance imposing or
35 discontinuing a tax under this subsection or effecting a
-105- LRB9000201MWcdccr1
1 change in the rate of that tax shall be filed with the
2 Illinois Department of Revenue, whereupon the Department
3 shall proceed to administer and enforce this subsection on
4 behalf of the Authority as of the first day of the third
5 calendar month following the date of filing.
6 (d) By ordinance the Authority shall, as soon as
7 practicable after the effective date of this amendatory Act
8 of 1991, impose a tax upon all persons engaged in the
9 business of renting automobiles in the metropolitan area at
10 the rate of 6% of the gross receipts from that business,
11 except that no tax shall be imposed on the business of
12 renting automobiles for use as taxicabs or in livery service.
13 The tax imposed under this subsection and all civil penalties
14 that may be assessed as an incident to that tax shall be
15 collected and enforced by the Illinois Department of Revenue.
16 The certificate of registration issued by the Department to a
17 retailer under the Retailers' Occupation Tax Act or under the
18 Automobile Renting Occupation and Use Tax Act shall permit
19 that person to engage in a business that is taxable under any
20 ordinance enacted under this subsection without registering
21 separately with the Department under that ordinance or under
22 this subsection. The Department shall have full power to
23 administer and enforce this subsection, to collect all taxes
24 and penalties due under this subsection, to dispose of taxes
25 and penalties so collected in the manner provided in this
26 subsection, and to determine all rights to credit memoranda
27 arising on account of the erroneous payment of tax or penalty
28 under this subsection. In the administration of and
29 compliance with this subsection, the Department and persons
30 who are subject to this subsection shall have the same
31 rights, remedies, privileges, immunities, powers, and duties,
32 be subject to the same conditions, restrictions, limitations,
33 penalties, and definitions of terms, and employ the same
34 modes of procedure as are prescribed in Sections 2 and 3 (in
35 respect to all provisions of those Sections other than the
-106- LRB9000201MWcdccr1
1 State rate of tax; and in respect to the provisions of the
2 Retailers' Occupation Tax Act referred to in those Sections,
3 except as to the disposition of taxes and penalties
4 collected, except for the provision allowing retailers a
5 deduction from the tax to cover certain costs, and except
6 that credit memoranda issued under this subsection may not be
7 used to discharge any State tax liability) of the Automobile
8 Renting Occupation and Use Tax Act, as fully as if provisions
9 contained in those Sections of that Act were set forth in
10 this subsection.
11 Persons subject to any tax imposed under the authority
12 granted in this subsection may reimburse themselves for their
13 tax liability under this subsection by separately stating
14 that tax as an additional charge, which charge may be stated
15 in combination, in a single amount, with State tax that
16 sellers are required to collect under the Automobile Renting
17 Occupation and Use Tax Act, pursuant to bracket schedules as
18 the Department may prescribe.
19 Whenever the Department determines that a refund should
20 be made under this subsection to a claimant instead of
21 issuing a credit memorandum, the Department shall notify the
22 State Comptroller, who shall cause a warrant to be drawn for
23 the amount specified and to the person named in the
24 notification from the Department. The refund shall be paid
25 by the State Treasurer out of the Metropolitan Pier and
26 Exposition Authority trust fund held by the State Treasurer
27 as trustee for the Authority.
28 The Department shall forthwith pay over to the State
29 Treasurer, ex officio, as trustee, all taxes and penalties
30 collected under this subsection for deposit into a trust fund
31 held outside the State Treasury. On or before the 25th day of
32 each calendar month, the Department shall certify to the
33 Comptroller the amounts to be paid under subsection (g) of
34 this Section (not including credit memoranda) collected under
35 this subsection during the second preceding calendar month by
-107- LRB9000201MWcdccr1
1 the Department, less any amount determined by the Department
2 to be necessary for payment of refunds. Within 10 days after
3 receipt by the Comptroller of the Department's certification,
4 the Comptroller shall cause the orders to be drawn for such
5 amounts, and the Treasurer shall administer those amounts as
6 required in subsection (g).
7 Nothing in this subsection authorizes the Authority to
8 impose a tax upon the privilege of engaging in any business
9 that under the Constitution of the United States may not be
10 made the subject of taxation by this State.
11 A certified copy of any ordinance imposing or
12 discontinuing a tax under this subsection or effecting a
13 change in the rate of that tax shall be filed with the
14 Illinois Department of Revenue, whereupon the Department
15 shall proceed to administer and enforce this subsection on
16 behalf of the Authority as of the first day of the third
17 calendar month following the date of filing.
18 (e) By ordinance the Authority shall, as soon as
19 practicable after the effective date of this amendatory Act
20 of 1991, impose a tax upon the privilege of using in the
21 metropolitan area an automobile that is rented from a rentor
22 outside Illinois and is titled or registered with an agency
23 of this State's government at a rate of 6% of the rental
24 price of that automobile, except that no tax shall be imposed
25 on the privilege of using automobiles rented for use as
26 taxicabs or in livery service. The tax shall be collected
27 from persons whose Illinois address for titling or
28 registration purposes is given as being in the metropolitan
29 area. The tax shall be collected by the Department of
30 Revenue for the Authority. The tax must be paid to the State
31 or an exemption determination must be obtained from the
32 Department of Revenue before the title or certificate of
33 registration for the property may be issued. The tax or
34 proof of exemption may be transmitted to the Department by
35 way of the State agency with which or State officer with whom
-108- LRB9000201MWcdccr1
1 the tangible personal property must be titled or registered
2 if the Department and that agency or State officer determine
3 that this procedure will expedite the processing of
4 applications for title or registration.
5 The Department shall have full power to administer and
6 enforce this subsection, to collect all taxes, penalties, and
7 interest due under this subsection, to dispose of taxes,
8 penalties, and interest so collected in the manner provided
9 in this subsection, and to determine all rights to credit
10 memoranda or refunds arising on account of the erroneous
11 payment of tax, penalty, or interest under this subsection.
12 In the administration of and compliance with this subsection,
13 the Department and persons who are subject to this subsection
14 shall have the same rights, remedies, privileges, immunities,
15 powers, and duties, be subject to the same conditions,
16 restrictions, limitations, penalties, and definitions of
17 terms, and employ the same modes of procedure as are
18 prescribed in Sections 2 and 4 (except provisions pertaining
19 to the State rate of tax; and in respect to the provisions of
20 the Use Tax Act referred to in that Section, except
21 provisions concerning collection or refunding of the tax by
22 retailers, except the provisions of Section 19 pertaining to
23 claims by retailers, except the last paragraph concerning
24 refunds, and except that credit memoranda issued under this
25 subsection may not be used to discharge any State tax
26 liability) of the Automobile Renting Occupation and Use Tax
27 Act, as fully as if provisions contained in those Sections of
28 that Act were set forth in this subsection.
29 Whenever the Department determines that a refund should
30 be made under this subsection to a claimant instead of
31 issuing a credit memorandum, the Department shall notify the
32 State Comptroller, who shall cause a warrant to be drawn for
33 the amount specified and to the person named in the
34 notification from the Department. The refund shall be paid
35 by the State Treasurer out of the Metropolitan Pier and
-109- LRB9000201MWcdccr1
1 Exposition Authority trust fund held by the State Treasurer
2 as trustee for the Authority.
3 The Department shall forthwith pay over to the State
4 Treasurer, ex officio, as trustee, all taxes, penalties, and
5 interest collected under this subsection for deposit into a
6 trust fund held outside the State Treasury. On or before the
7 25th day of each calendar month, the Department shall certify
8 to the State Comptroller the amounts to be paid under
9 subsection (g) of this Section, which shall be the amounts
10 (not including credit memoranda) collected under this
11 subsection during the second preceding calendar month by the
12 Department, less any amounts determined by the Department to
13 be necessary for payment of refunds. Within 10 days after
14 receipt by the State Comptroller of the Department's
15 certification, the Comptroller shall cause the orders to be
16 drawn for such amounts, and the Treasurer shall administer
17 those amounts as required in subsection (g).
18 A certified copy of any ordinance imposing or
19 discontinuing a tax or effecting a change in the rate of that
20 tax shall be filed with the Illinois Department of Revenue,
21 whereupon the Department shall proceed to administer and
22 enforce this subsection on behalf of the Authority as of the
23 first day of the third calendar month following the date of
24 filing.
25 (f) By ordinance the Authority shall, as soon as
26 practicable after the effective date of this amendatory Act
27 of 1991, impose an occupation tax on all persons, other than
28 a governmental agency, engaged in the business of providing
29 ground transportation for hire to passengers in the
30 metropolitan area at a rate of (i) $2 per taxi or livery
31 vehicle departure with passengers for hire from commercial
32 service airports in the metropolitan area, (ii) for each
33 departure with passengers for hire from a commercial service
34 airport in the metropolitan area in a bus or van operated by
35 a person other than a person described in item (iii): $9 per
-110- LRB9000201MWcdccr1
1 bus or van with a capacity of 1-12 passengers, $18 per bus or
2 van with a capacity of 13-24 passengers, and $27 per bus or
3 van with a capacity of over 24 passengers, and (iii) for each
4 departure with passengers for hire from a commercial service
5 airport in the metropolitan area in a bus or van operated by
6 a person regulated by the Interstate Commerce Commission or
7 Illinois Commerce Commission, operating scheduled service
8 from the airport, and charging fares on a per passenger
9 basis: $1 per passenger for hire in each bus or van. The
10 term "commercial service airports" means those airports
11 receiving scheduled passenger service and enplaning more than
12 100,000 passengers per year.
13 In the ordinance imposing the tax, the Authority may
14 provide for the administration and enforcement of the tax and
15 the collection of the tax from persons subject to the tax as
16 the Authority determines to be necessary or practicable for
17 the effective administration of the tax. The Authority may
18 enter into agreements as it deems appropriate with any
19 governmental agency providing for that agency to act as the
20 Authority's agent to collect the tax.
21 In the ordinance imposing the tax, the Authority may
22 designate a method or methods for persons subject to the tax
23 to reimburse themselves for the tax liability arising under
24 the ordinance (i) by separately stating the full amount of
25 the tax liability as an additional charge to passengers
26 departing the airports, (ii) by separately stating one-half
27 of the tax liability as an additional charge to both
28 passengers departing from and to passengers arriving at the
29 airports, or (iii) by some other method determined by the
30 Authority.
31 All taxes, penalties, and interest collected under any
32 ordinance adopted under this subsection, less any amounts
33 determined to be necessary for the payment of refunds, shall
34 be paid forthwith to the State Treasurer, ex officio, for
35 deposit into a trust fund held outside the State Treasury and
-111- LRB9000201MWcdccr1
1 shall be administered by the State Treasurer as provided in
2 subsection (g) of this Section.
3 (g) Amounts deposited from the proceeds of taxes imposed
4 by the Authority under subsections (b), (c), (d), (e), and
5 (f) of this Section and amounts deposited under Section 19 of
6 the Illinois Sports Facilities Authority Act shall be held in
7 a trust fund outside the State Treasury and shall be
8 administered by the Treasurer as follows: first, an amount
9 necessary for the payment of refunds shall be retained in the
10 trust fund; second, the balance of the proceeds deposited in
11 the trust fund during fiscal year 1993 shall be retained in
12 the trust fund during that year and thereafter shall be
13 administered as a reserve to fund the deposits required in
14 item "third"; third, beginning July 20, 1993, and continuing
15 each month thereafter, provided that the amount requested in
16 the certificate of the Chairman of the Authority filed under
17 Section 8.25f of the State Finance Act has been appropriated
18 for payment to the Authority, 1/8 of the annual amount
19 requested in that certificate together with any cumulative
20 deficiencies shall be transferred from the trust fund into
21 the McCormick Place Expansion Project Fund in the State
22 Treasury until 100% of the amount requested in that
23 certificate plus any cumulative deficiencies in the amounts
24 transferred into the McCormick Place Expansion Project Fund
25 under this item "third", have been so transferred; fourth,
26 the balance shall be maintained in the trust fund; fifth, on
27 July 20, 1994, and on July 20 of each year thereafter the
28 Treasurer shall calculate for the previous fiscal year the
29 surplus revenues in the trust fund and pay that amount to the
30 Authority. "Surplus revenues" shall mean the difference
31 between the amount in the trust fund on June 30 of the fiscal
32 year previous to the current fiscal year (excluding amounts
33 retained for refunds under item "first") minus the amount
34 deposited in the trust fund during fiscal year 1993 under
35 item "second". Moneys received by the Authority under item
-112- LRB9000201MWcdccr1
1 "fifth" may be used solely for the purposes of paying debt
2 service on the bonds and notes issued by the Authority,
3 including early redemption of those bonds or notes, and for
4 the purposes of capital repair, replacement, and improvement
5 and rehabilitation of the grounds, buildings, and facilities
6 of the Authority Expansion Project; provided that any moneys
7 in excess of $50,000,000 held by the Authority as of June 30
8 in any fiscal year and received by the Authority under item
9 "fifth" shall be used solely for paying the debt service on
10 or early redemption of the Authority's bonds or notes. When
11 bonds and notes issued under Section 13.2, or bonds or notes
12 issued to refund those bonds and notes, are no longer
13 outstanding, the balance in the trust fund shall be paid to
14 the Authority.
15 (h) The ordinances imposing the taxes authorized by this
16 Section shall be repealed when bonds and notes issued under
17 Section 13.2 or bonds and notes issued to refund those bonds
18 and notes are no longer outstanding.
19 (Source: P.A. 87-733; 87-879; 87-895; 87-1175; 87-1189;
20 88-45.)
21 (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
22 Sec. 13.2. The McCormick Place Expansion Project Fund is
23 created in the State Treasury. All moneys in the McCormick
24 Place Expansion Project Fund are allocated to and shall be
25 appropriated and used only for the purposes authorized by and
26 subject to the limitations and conditions of this subsection.
27 Those amounts may be appropriated by law to the Authority for
28 the purposes of paying the debt service requirements on all
29 bonds and notes, including refunding bonds and notes,
30 (collectively referred to as "bonds") to be issued by the
31 Authority under this Section in an aggregate original
32 principal amount (excluding the amount of any refunding bonds
33 and notes) not to exceed $1,037,000,000 $937,000,000 for the
34 purposes of carrying out and performing its duties and
-113- LRB9000201MWcdccr1
1 exercising its powers under this Act. No refunding bonds
2 issued under this Section may mature later than the longest
3 maturity date of the series of bonds being refunded. After
4 the aggregate original principal amount of bonds authorized
5 in this subsection has been issued, the payment of any
6 principal amount of such bonds does not authorize the
7 issuance of additional bonds (except refunding bonds).
8 On the first day of each month commencing after July 1,
9 1993, amounts, if any, on deposit in the McCormick Place
10 Expansion Project Fund shall, subject to appropriation, be
11 paid in full to the Authority or, upon its direction, to the
12 trustee or trustees for bondholders of bonds that by their
13 terms are payable from the moneys received from the McCormick
14 Place Expansion Project Fund, until an amount equal to 100%
15 of the aggregate amount of the principal and interest in the
16 fiscal year, including that pursuant to sinking fund
17 requirements, has been so paid and deficiencies in reserves
18 shall have been remedied.
19 The State of Illinois pledges to and agrees with the
20 holders of the bonds of the Metropolitan Pier and Exposition
21 Authority issued under this Section that the State will not
22 limit or alter the rights and powers vested in the Authority
23 by this Act so as to impair the terms of any contract made by
24 the Authority with those holders or in any way impair the
25 rights and remedies of those holders until the bonds,
26 together with interest thereon, interest on any unpaid
27 installments of interest, and all costs and expenses in
28 connection with any action or proceedings by or on behalf of
29 those holders are fully met and discharged; provided that any
30 increase in the Tax Act Amounts specified in Section 3 of the
31 Retailers' Occupation Tax Act, Section 9 of the Use Tax Act,
32 Section 9 of the Service Use Tax Act, and Section 9 of the
33 Service Occupation Tax Act required to be deposited into the
34 Build Illinois Bond Account in the Build Illinois Fund
35 pursuant to any law hereafter enacted shall not be deemed to
-114- LRB9000201MWcdccr1
1 impair the rights of such holders so long as the increase
2 does not result in the aggregate debt service payable in the
3 current or any future fiscal year of the State on all bonds
4 issued pursuant to the Build Illinois Bond Act and the
5 Metropolitan Pier and Exposition Authority Act and payable
6 from tax revenues specified in Section 3 of the Retailers'
7 Occupation Tax Act, Section 9 of the Use Tax Act, Section 9
8 of the Service Use Tax Act, and Section 9 of the Service
9 Occupation Tax Act exceeding 33 1/3% of such tax revenues for
10 the most recently completed fiscal year of the State at the
11 time of such increase. In addition, the State pledges to and
12 agrees with the holders of the bonds of the Authority issued
13 under this Section that the State will not limit or alter the
14 basis on which State funds are to be paid to the Authority as
15 provided in this Act or the use of those funds so as to
16 impair the terms of any such contract; provided that any
17 increase in the Tax Act Amounts specified in Section 3 of the
18 Retailers' Occupation Tax Act, Section 9 of the Use Tax Act,
19 Section 9 of the Service Use Tax Act, and Section 9 of the
20 Service Occupation Tax Act required to be deposited into the
21 Build Illinois Bond Account in the Build Illinois Fund
22 pursuant to any law hereafter enacted shall not be deemed to
23 impair the terms of any such contract so long as the increase
24 does not result in the aggregate debt service payable in the
25 current or any future fiscal year of the State on all bonds
26 issued pursuant to the Build Illinois Bond Act and the
27 Metropolitan Pier and Exposition Authority Act and payable
28 from tax revenues specified in Section 3 of the Retailers'
29 Occupation Tax Act, Section 9 of the Use Tax Act, Section 9
30 of the Service Use Tax Act, and Section 9 of the Service
31 Occupation Tax Act exceeding 33 1/3% of such tax revenues for
32 the most recently completed fiscal year of the State at the
33 time of such increase. The Authority is authorized to include
34 these pledges and agreements with the State in any contract
35 with the holders of bonds issued under this Section.
-115- LRB9000201MWcdccr1
1 The State shall not be liable on bonds of the Authority
2 issued under this Section those bonds shall not be a debt of
3 the State, and this Act shall not be construed as a guarantee
4 by the State of the debts of the Authority. The bonds shall
5 contain a statement to this effect on the face of the bonds.
6 (Source: P.A. 87-733.)
7 (70 ILCS 210/20) (from Ch. 85, par. 1240)
8 Sec. 20. Except as otherwise provided in this Section,
9 all funds deposited by the secretary-treasurer in any bank or
10 savings and loan association shall be placed in the name of
11 the Authority and shall be withdrawn or paid out only by
12 check or draft upon the bank or savings and loan association
13 according to procedures adopted by the Board.
14 Notwithstanding any other provision of this Section, the
15 Board may designate any of its members or any officer or
16 employee of the Authority to authorize the wire transfer of
17 funds deposited by the secretary-treasurer in a bank or
18 savings and loan association for the payment of payroll and
19 employee benefits-related expenses.
20 No bank or savings and loan association shall receive
21 public funds as permitted by this Section, unless it has
22 complied with the requirements established pursuant to
23 Section 6 of "An Act relating to certain investments of
24 public funds by public agencies", approved July 23, 1943, as
25 now or hereafter amended.
26 (Source: P.A. 88-193.)
27 Section 95. No acceleration or delay. Where this Act
28 makes changes in a statute that is represented in this Act by
29 text that is not yet or no longer in effect (for example, a
30 Section represented by multiple versions), the use of that
31 text does not accelerate or delay the taking effect of (i)
32 the changes made by this Act or (ii) provisions derived from
33 any other Public Act.
-116- LRB9000201MWcdccr1
1 Section 99. Effective date. This Act takes effect upon
2 becoming law.".
3 Submitted on , 1998.
4 ______________________________ _____________________________
5 Senator Maitland Representative Novak
6 ______________________________ _____________________________
7 Senator Weaver, S. Representative Currie
8 ______________________________ _____________________________
9 Senator Philip Representative Hannig
10 ______________________________ _____________________________
11 Senator Jones Representative Churchill
12 ______________________________ _____________________________
13 Senator Molaro Representative Cowlishaw
14 Committee for the Senate Committee for the House