State of Illinois
90th General Assembly
Legislation

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[ Engrossed ][ Enrolled ][ House Amendment 001 ]
[ House Amendment 002 ]

90_SB0804

      35 ILCS 615/3             from Ch. 120, par. 467.18
      35 ILCS 620/3             from Ch. 120, par. 470
      35 ILCS 625/4             from Ch. 120, par. 1414
      35 ILCS 630/6             from Ch. 120, par. 2006
          Amends the Gas Revenue  Tax  Act,  the  Public  Utilities
      Revenue  Act, the Water Company Invested Capital Tax Act, and
      the Telecommunications Excise  Tax  Act.    Provides  that  a
      taxpayer  may  make the payments required under those Acts by
      electronic funds transfer.  Provides that the  Department  of
      Revenue  shall  adopt rules necessary to effectuate a program
      of electronic funds transfer.  Effective immediately.
                                                     LRB9002646KDks
                                               LRB9002646KDks
 1        AN ACT in relation to taxes, amending named Acts.
 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:
 4        Section  5.   The  Gas  Revenue  Tax  Act  is  amended by
 5    changing Section 3 as follows:
 6        (35 ILCS 615/3) (from Ch. 120, par. 467.18)
 7        Sec. 3.  Except as provided in this Section, on or before
 8    the 15th day of each month, each taxpayer shall make a return
 9    to the Department for the preceding calendar month, stating:
10             1.  His name;
11             2.  The address of his principal place of  business,
12        and  the  address  of the principal place of business (if
13        that is a different address) from which he engages in the
14        business  of  distributing,  supplying,   furnishing   or
15        selling gas in this State;
16             3.  The total number of therms for which payment was
17        received  by  him  from  customers  during  the preceding
18        calendar month and upon the basis of  which  the  tax  is
19        imposed;
20             4.  Gross  receipts  which were received by him from
21        customers during the preceding calendar month  from  such
22        business,  including budget plan and other customer-owned
23        amounts applied during such month in payment  of  charges
24        includible  in  gross  receipts,   and  upon the basis of
25        which the tax is imposed;
26             5.  Amount of tax (computed upon Items 3 and 4);
27             6.  Such  other  reasonable   information   as   the
28        Department may require.
29        In making such return the taxpayer may use any reasonable
30    method  to  derive  reportable  "therms" and "gross receipts"
31    from his billing and payment records.
                            -2-                LRB9002646KDks
 1        Any taxpayer required to make payments under this Section
 2    may make the payments  by  electronic  funds  transfer.   The
 3    Department  shall  adopt  rules  necessary  to  effectuate  a
 4    program of electronic funds transfer.
 5        If  the  taxpayer's  average monthly tax liability to the
 6    Department  does  not  exceed  $100.00,  the  Department  may
 7    authorize his returns to be filed on a quarter annual  basis,
 8    with  the  return  for January, February and March of a given
 9    year being due by April 30 of such year; with the return  for
10    April,  May  and June of a given year being due by July 31 of
11    such year; with the return for July, August and September  of
12    a  given  year being due by October 31 of such year, and with
13    the return for October, November and December of a given year
14    being due by January 31 of the following year.
15        If the taxpayer's average monthly tax  liability  to  the
16    Department   does  not  exceed  $20.00,  the  Department  may
17    authorize his returns to be filed on an  annual  basis,  with
18    the  return  for  a given year being due by January 31 of the
19    following year.
20        Such quarter annual and annual returns, as  to  form  and
21    substance,  shall  be  subject  to  the  same requirements as
22    monthly returns.
23        Notwithstanding  any  other   provision   in   this   Act
24    concerning  the  time  within  which  a taxpayer may file his
25    return, in the case of any taxpayer who ceases to engage in a
26    kind of business  which  makes  him  responsible  for  filing
27    returns  under  this  Act,  such  taxpayer shall file a final
28    return under this Act with the Department not more  than  one
29    month after discontinuing such business.
30        In  making  such  return the taxpayer shall determine the
31    value  of  any  reportable  consideration  other  than  money
32    received by him and shall include such value in  his  return.
33    Such determination shall be subject to review and revision by
34    the Department in the same manner  as is provided in this Act
                            -3-                LRB9002646KDks
 1    for the correction of returns.
 2        Each  taxpayer  whose  average  monthly  liability to the
 3    Department under this Act was  $10,000  or  more  during  the
 4    preceding  calendar  year,  excluding  the  month  of highest
 5    liability and the month of lowest liability in such  calendar
 6    year,  and who is not operated by a unit of local government,
 7    shall make estimated payments to the Department on or  before
 8    the  7th,  15th,  22nd and last day of the month during which
 9    tax liability to the Department is incurred in an amount  not
10    less  than the lower of either 22.5% of the taxpayer's actual
11    tax liability for the month or 25% of the  taxpayer's  actual
12    tax  liability  for  the same calendar month of the preceding
13    year.  The amount of such quarter monthly payments  shall  be
14    credited  against  the  final tax liability of the taxpayer's
15    return for that month.  Any outstanding credit,  approved  by
16    the   Department,  arising from the taxpayer's overpayment of
17    its final tax liability for  any  month  may  be  applied  to
18    reduce  the  amount of any subsequent quarter monthly payment
19    or credited against the final tax liability of the taxpayer's
20    return for any subsequent  month.   If  any  quarter  monthly
21    payment  is not paid at the time or in the amount required by
22    this Section, the taxpayer shall be liable  for  penalty  and
23    interest  on the difference between the minimum amount due as
24    a payment and the amount of such payment actually and  timely
25    paid,  except  insofar  as  the  taxpayer has previously made
26    payments for that month to the Department in  excess  of  the
27    minimum payments previously due.
28        If  the  Director finds that the information required for
29    the  making  of  an  accurate  return  cannot  reasonably  be
30    compiled by a taxpayer within 15 days after the close of  the
31    calendar month for which a return is to be made, he may grant
32    an  extension  of  time  for  the filing of such return for a
33    period of not to exceed 31 calendar days.   The  granting  of
34    such  an extension may be conditioned upon the deposit by the
                            -4-                LRB9002646KDks
 1    taxpayer with the  Department  of  an  amount  of  money  not
 2    exceeding the amount estimated by the Director to be due with
 3    the  return  so  extended.   All such deposits, including any
 4    made before the effective date of this amendatory Act of 1975
 5    with the Department, shall be credited against the taxpayer's
 6    liabilities under this Act. If any such deposit  exceeds  the
 7    taxpayer's present and probable future liabilities under this
 8    Act,  the  Department  shall  issue  to the taxpayer a credit
 9    memorandum, which may  be  assigned  by  the  taxpayer  to  a
10    similar   taxpayer   under   this  Act,  in  accordance  with
11    reasonable rules and regulations  to  be  prescribed  by  the
12    Department.
13        The  taxpayer  making  the  return  provided  for in this
14    Section shall, at the time of making such return, pay to  the
15    Department  the amount of tax imposed by this Act. All moneys
16    received by the Department under this Act shall be paid  into
17    the  General  Revenue  Fund  in the State Treasury, except as
18    otherwise provided.
19    (Source: P.A. 86-953; 87-14; 87-1258.)
20        Section 10.  The Public Utilities Revenue Act is  amended
21    by changing Section 3 as follows:
22        (35 ILCS 620/3) (from Ch. 120, par. 470)
23        Sec. 3.  Except as provided in this Section, on or before
24    the 15th day of each month, each taxpayer shall make a return
25    to the Department for the preceding calendar month, stating:
26             1.  His name;
27             2.  The  address of his principal place of business,
28        and the address of the principal place  of  business  (if
29        that is a different address) from which he engages in the
30        business   of   distributing,  supplying,  furnishing  or
31        selling electricity in this State;
32             3.  The total number  of  kilowatt-hours  for  which
                            -5-                LRB9002646KDks
 1        payment  was  received  by  him from customers during the
 2        preceding calendar month and upon the basis of which  the
 3        tax is imposed;
 4             4.  Gross  receipts  which were received by him from
 5        customers during the preceding calendar month  from  such
 6        business,  including budget plan and other customer-owned
 7        amounts applied during such  month in payment of  charges
 8        includible in gross receipts, and upon the basis of which
 9        the tax is imposed;
10             5.  Amount of tax (computed upon Items 3 and 4);
11             6.  The  amount  of credits to which the taxpayer is
12        entitled on account of purchases made pursuant to Section
13        8-403.1 of The Public Utilities Act;
14             7.  Such  other  reasonable   information   as   the
15        Department may require.
16        In making such return the taxpayer may use any reasonable
17    method  to  derive  reportable  "kilowatt-hours"  and  "gross
18    receipts" from his billing and payment records.
19        Any taxpayer required to make payments under this Section
20    may  make  the  payments  by  electronic funds transfer.  The
21    Department  shall  adopt  rules  necessary  to  effectuate  a
22    program of electronic funds transfer.
23        If the taxpayer's average monthly tax  liability  to  the
24    Department  does  not  exceed  $100.00,  the  Department  may
25    authorize  his returns to be filed on a quarter annual basis,
26    with the return for January, February and March  of  a  given
27    year  being due by April 30 of such year; with the return for
28    April, May and June of a given year being due by July  31  of
29    such  year; with the return for July, August and September of
30    a given year being due by October 31 of such year,  and  with
31    the return for October, November and December of a given year
32    being due by January 31 of the following year.
33        If  the  taxpayer's  average monthly tax liability to the
34    Department  does  not  exceed  $20.00,  the  Department   may
                            -6-                LRB9002646KDks
 1    authorize  his  returns  to be filed on an annual basis, with
 2    the return for a given year being due by January  31  of  the
 3    following year.
 4        Such  quarter  annual  and annual returns, as to form and
 5    substance, shall be  subject  to  the  same  requirements  as
 6    monthly returns.
 7        Notwithstanding   any   other   provision   in  this  Act
 8    concerning the time within which  a  taxpayer  may  file  his
 9    return, in the case of any taxpayer who ceases to engage in a
10    kind  of  business  which  makes  him  responsible for filing
11    returns under this Act, such  taxpayer  shall  file  a  final
12    return  under  this Act with the Department not more than one
13    month after discontinuing such business.
14        In making such return the taxpayer  shall  determine  the
15    value  of  any  reportable  consideration  other  than  money
16    received  by  him and shall include such value in his return.
17    Such determination shall be subject to review and revision by
18    the Department in the same manner as is provided in this  Act
19    for the correction of returns.
20        Each  taxpayer  whose  average  monthly  liability to the
21    Department under this Act was  $10,000  or  more  during  the
22    preceding  calendar  year,  excluding  the  month  of highest
23    liability and the month of lowest liability in such  calendar
24    year,  and who is not operated by a unit of local government,
25    shall make estimated payments to the Department on or  before
26    the  7th,  15th,  22nd and last day of the month during which
27    tax liability to the Department is incurred in an amount  not
28    less  than the lower of either 22.5% of the taxpayer's actual
29    tax liability for the month or 25% of the  taxpayer's  actual
30    tax  liability  for  the same calendar month of the preceding
31    year.  The amount of such quarter monthly payments  shall  be
32    credited  against  the  final tax liability of the taxpayer's
33    return for that month.  Any outstanding credit,  approved  by
34    the  Department,  arising  from the taxpayer's overpayment of
                            -7-                LRB9002646KDks
 1    its final tax liability for  any  month  may  be  applied  to
 2    reduce  the  amount of any subsequent quarter monthly payment
 3    or credited against the final tax liability of the taxpayer's
 4    return for any subsequent  month.   If  any  quarter  monthly
 5    payment  is not paid at the time or in the amount required by
 6    this Section, the taxpayer shall be liable  for  penalty  and
 7    interest  on the difference between the minimum amount due as
 8    a payment and the amount of such payment actually and  timely
 9    paid,  except  insofar  as  the  taxpayer has previously made
10    payments for that month to the Department in  excess  of  the
11    minimum payments previously due.
12        If  the  Director finds that the information required for
13    the  making  of  an  accurate  return  cannot  reasonably  be
14    compiled by a taxpayer within 15 days after the close of  the
15    calendar month for which a return is to be made, he may grant
16    an  extension  of  time  for  the filing of such return for a
17    period of not to exceed 31 calendar days.   The  granting  of
18    such an extension  may be conditioned upon the deposit by the
19    taxpayer  with  the  Department  of  an  amount  of money not
20    exceeding the amount estimated by the Director to be due with
21    the return so extended.  All  such  deposits,  including  any
22    heretofore  made  with  the  Department,  shall  be  credited
23    against  the  taxpayer's  liabilities under this Act.  If any
24    such deposit exceeds  the  taxpayer's  present  and  probable
25    future liabilities under this Act, the Department shall issue
26    to the taxpayer a credit memorandum, which may be assigned by
27    the  taxpayer  to  a  similar  taxpayer  under  this  Act, in
28    accordance  with  reasonable  rules  and  regulations  to  be
29    prescribed by the Department.
30        The taxpayer making  the  return  provided  for  in  this
31    Section  shall, at the time of making such return, pay to the
32    Department  the amount of tax imposed by this Act. All moneys
33    received by the Department under this Act shall be paid  into
34    the  General  Revenue  Fund  in the State treasury, except as
                            -8-                LRB9002646KDks
 1    otherwise provided.
 2    (Source: P.A. 86-953; 87-14; 87-1258.)
 3        Section 15.  The Water Company Invested Capital  Tax  Act
 4    is amended by changing Section 4 as follows:
 5        (35 ILCS 625/4) (from Ch. 120, par. 1414)
 6        Sec. 4.  Annual return, collection and payment.  A return
 7    with  respect to the tax imposed by this Act shall be made by
 8    every public utility for any taxable period  for  which  such
 9    person  is liable for such tax.  Such return shall be made on
10    such forms  as  the  Department  shall  prescribe  and  shall
11    contain the following information:
12             1.  Taxpayer's name;
13             2.    Address   of  taxpayer's  principal  place  of
14        business, and address of the principal place of  business
15        (if  that is a different address) from which the taxpayer
16        engages  in  the  business  of  distributing,  supplying,
17        furnishing or selling water in this State;
18             3.   The  total  proprietary   capital   and   total
19        long-term debt as of the beginning and end of the taxable
20        period as set forth on the balance sheets included in the
21        taxpayer's   annual   report  to  the  Illinois  Commerce
22        Commission for the taxable period;
23             4.  The taxpayer's base income allocable to Illinois
24        under Sections 301 and 304(a) of the "Illinois Income Tax
25        Act", for the period covered by the return;
26             5.  The amount of tax due  for  the  taxable  period
27        (computed  on the basis of the amounts set forth in Items
28        3 and 4); and
29             6.  Such other  reasonable  information  as  may  be
30        required  by  forms  or  regulations  prescribed  by  the
31        Department.
32        The  returns  prescribed by this Section shall be due and
                            -9-                LRB9002646KDks
 1    shall be filed with the Department not later  than  the  15th
 2    day  of  the  third  month following the close of the taxable
 3    period. The taxpayer making the return  herein  provided  for
 4    shall,  at  the  time  of  making  such  return,  pay  to the
 5    Department the remaining amount of tax herein imposed and due
 6    for the taxable period. Each taxpayer  shall  make  estimated
 7    quarterly payments on the 15th day of the third, sixth, ninth
 8    and  twelfth  months  of each taxable period.  Such estimated
 9    payments  shall  be  25%  of  the  tax  liability   for   the
10    immediately  preceding  taxable  period  or the tax liability
11    that would have been imposed  in  the  immediately  preceding
12    taxable  period  if  this  Act had been in effect. All moneys
13    received by the Department under this Act shall be paid  into
14    the  Personal  Property  Tax  Replacement  Fund  in the State
15    Treasury.
16        Any taxpayer required to make payments under this Section
17    may make the payments  by  electronic  funds  transfer.   The
18    Department  shall  adopt  rules  necessary  to  effectuate  a
19    program of electronic funds transfer.
20    (Source: P.A. 87-205.)
21        Section  20.   The  Telecommunications  Excise Tax Act is
22    amended by changing Section 6 as follows:
23        (35 ILCS 630/6) (from Ch. 120, par. 2006)
24        Sec. 6.  Except as provided hereinafter in this  Section,
25    on  or  before  the  15th  day  of  each  month each retailer
26    maintaining a place of business in this State  shall  make  a
27    return  to  the  Department for the preceding calendar month,
28    stating:
29        1.  His name;
30        2.  The address of his principal place of  business,  and
31    the  address of the principal place of business (if that is a
32    different address) from which he engages in the  business  of
                            -10-               LRB9002646KDks
 1    transmitting telecommunications;
 2        3.   Total  amount  of gross charges billed by him during
 3    the preceding calendar month for providing telecommunications
 4    during such calendar month;
 5        4.  Total amount received by  him  during  the  preceding
 6    calendar month on credit extended;
 7        5.  Deductions allowed by law;
 8        6.  Gross  charges  which  were  billed by him during the
 9    preceding calendar month and upon the basis of which the  tax
10    is imposed;
11        7.  Amount of tax (computed upon Item 6);
12        8.  Such  other  reasonable information as the Department
13    may require.
14        Any taxpayer required to make payments under this Section
15    may make the payments  by  electronic  funds  transfer.   The
16    Department  shall  adopt  rules  necessary  to  effectuate  a
17    program of electronic funds transfer.
18        If the retailer's average monthly tax billings due to the
19    Department  do  not exceed $100, the Department may authorize
20    his returns to be filed on a quarter annual basis,  with  the
21    return  for January, February and March of a given year being
22    due by April 15 of such year; with the return for April,  May
23    and  June  of a given year being due by July 15 of such year;
24    with the return for July, August and  September  of  a  given
25    year  being  due  by  October  15  of such year; and with the
26    return of October, November and  December  of  a  given  year
27    being due by January 15 of the following year.
28        Notwithstanding  any  other  provision  of  this  Article
29    containing  the  time  within  which  a retailer may file his
30    return, in the case of any retailer who ceases to engage in a
31    kind of business  which  makes  him  responsible  for  filing
32    returns  under this Article, such retailer shall file a final
33    return under this Article with the Department not  more  than
34    one month after discontinuing such business.
                            -11-               LRB9002646KDks
 1        In  making  such return, the retailer shall determine the
 2    value of any consideration other than money received  by  him
 3    and  he  shall  include  such  value  in  his  return.   Such
 4    determination  shall be subject to review and revision by the
 5    Department  in  the  manner  hereinafter  provided  for   the
 6    correction of returns.
 7        Each  retailer  whose  average  monthly  liability to the
 8    Department under this Article was $10,000 or more during  the
 9    preceding  calendar  year,  excluding  the  month  of highest
10    liability and the month of lowest liability in such  calendar
11    year,  and who is not operated by a unit of local government,
12    shall make estimated payments to the Department on or  before
13    the  7th,  15th,  22nd and last day of the month during which
14    tax collection liability to the Department is incurred in  an
15    amount  not  less  than  the  lower  of  either  22.5% of the
16    retailer's actual tax collections for the month or 25% of the
17    retailer's actual tax collections for the same calendar month
18    of the preceding year.  The amount of  such  quarter  monthly
19    payments shall be credited against the final liability of the
20    retailer's  return  for  that month.  Any outstanding credit,
21    approved by  the  Department,  arising  from  the  retailer's
22    overpayment  of  its  final  liability  for  any month may be
23    applied to  reduce  the  amount  of  any  subsequent  quarter
24    monthly  payment  or  credited against the final liability of
25    the retailer's return  for  any  subsequent  month.   If  any
26    quarter  monthly  payment  is  not paid at the time or in the
27    amount required by this Section, the retailer shall be liable
28    for penalty  and  interest  on  the  difference  between  the
29    minimum  amount  due  as  a  payment  and  the amount of such
30    payment actually and  timely  paid,  except  insofar  as  the
31    retailer  has  previously made payments for that month to the
32    Department in excess of the minimum payments previously due.
33        If the Director finds that the information  required  for
34    the  making  of  an  accurate  return  cannot  reasonably  be
                            -12-               LRB9002646KDks
 1    compiled  by a retailer within 15 days after the close of the
 2    calendar month for which a return is to be made, he may grant
 3    an extension of time for the filing  of  such  return  for  a
 4    period  of  not  to exceed 31 calendar days.  The granting of
 5    such an extension may be conditioned upon the deposit by  the
 6    retailer  with  the  Department  of  an  amount  of money not
 7    exceeding the amount estimated by the Director to be due with
 8    the return so extended.  All  such  deposits,  including  any
 9    heretofore  made  with  the  Department,  shall  be  credited
10    against  the  retailer's  liabilities under this Article.  If
11    any such deposit exceeds the retailer's present and  probable
12    future  liabilities  under this Article, the Department shall
13    issue to the retailer  a  credit  memorandum,  which  may  be
14    assigned  by  the  retailer  to a similar retailer under this
15    Article, in accordance with reasonable rules and  regulations
16    to be prescribed by the Department.
17        The retailer making the return herein provided for shall,
18    at  the time of making such return, pay to the Department the
19    amount of tax herein imposed. On and after the effective date
20    of this Article of 1985, $1,000,000 of the moneys received by
21    the Department of Revenue pursuant to this Article  shall  be
22    paid each month into the Common School Fund and the remainder
23    into the General Revenue Fund.
24    (Source: P.A. 84-126.)
25        Section  99.  Effective date.  This Act takes effect upon
26    becoming law.

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