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92_HB3493enr HB3493 Enrolled LRB9206869REks 1 AN ACT relating to budget implementation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 1. Short title. This Act may be cited as the 5 FY2002 Budget Implementation (State Finance) Act. 6 Section 3. Purpose. It is the purpose and subject of 7 this Act to make the changes in State programs relating to 8 State finance that are necessary to implement the State's 9 FY2002 budget. 10 Section 5. The Department of Commerce and Community 11 Affairs Law of the Civil Administrative Code of Illinois is 12 amended by changing Section 605-710 as follows: 13 (20 ILCS 605/605-710) 14 Sec. 605-710. Regional tourism development 15 organizations. 16 (a) The Department may, subject to appropriation, 17 provide contractual funding from the Tourism Promotion Fund 18 for the administrative costs of not-for-profit regional 19 tourism development organizations that assist the Department 20 in developing tourism throughout a multi-county geographical 21 area designated by the Department. Regional tourism 22 development organizations receiving funds under this Section 23 may be required by the Department to submit to audits of 24 contracts awarded by the Department to determine whether the 25 regional tourism development organization has performed all 26 contractual obligations under those contracts. 27 Every employee of a regional tourism development 28 organization receiving funds under this Section shall 29 disclose to the organization's governing board and to the HB3493 Enrolled -2- LRB9206869REks 1 Department any economic interest that employee may have in 2 any entity with which the regional tourism development 3 organization has contracted or to which the regional tourism 4 development organization has granted funds. 5 (b) The Department, from moneys transferred from the 6 General Revenue Fund to the Tourism Promotion Fund and 7 appropriated from the Tourism Promotion Fund, shall first 8 provide funding of $5,000,000 annually to a governmental 9 entity with at least 2,000,000 square feet of exhibition 10 space that has as part of its duties the promotion of 11 cultural, scientific and trade exhibits and events within a 12 county with a population of more than 3,000,000, to be used 13 for any of the governmental entity's general corporate 14 purposes. 15 (Source: P.A. 90-26, eff. 7-1-97; 90-655, eff. 7-30-98; 16 91-239, eff. 1-1-00.) 17 Section 7. The Legislative Materials Act is amended by 18 changing Section 1 as follows: 19 (25 ILCS 105/1) (from Ch. 63, par. 801) 20 Sec. 1. Fees. 21 (a) The Clerk of the House of Representatives may 22 establish a schedule of reasonable fees to be charged for 23 providing copies of daily and bound journals, committee 24 documents, committee tape recordings, transcripts of 25 committee proceedings, and committee notices, for providing 26 copies of bills on a continuing or individual basis, and for 27 providing tape recordings and transcripts of floor debates 28 and other proceedings of the House. 29 (b) The Secretary of the Senate may establish a schedule 30 of reasonable fees to be charged for providing copies of 31 daily and bound journals, committee notices, for providing 32 copies of bills on a continuing or individual basis, and for HB3493 Enrolled -3- LRB9206869REks 1 providing tape recordings and transcripts of floor debates 2 and other proceedings of the Senate. 3 (c) The Clerk of the House of Representatives and the 4 Secretary of the Senate may establish a schedule of 5 reasonable fees to be charged for providing live audio of 6 floor debates and other proceedings of the House of 7 Representatives and the Senate. The Clerk and the Secretary 8 shall have complete discretion over the distribution of live 9 audio under this subsection (c), including discretion over 10 the conditions under which live audio shall be distributed, 11 except that live audio shall be distributed to the General 12 Assembly and its staffs. Nothing in this subsection (c) 13 shall be construed to create an obligation on the part of the 14 Clerk or Secretary to provide live audio to any person or 15 entity other than to the General Assembly and its staffs. 16 (c-5) The Clerk of the House of Representatives, to the 17 extent authorized by the House Rules, may establish a 18 schedule of reasonable fees to be charged to members for the 19 preparation, filing, and reproduction of non-substantive 20 resolutions. 21 (c-10) Through December 31, 2002, the Clerk of the House 22 of Representatives may sell to a member of the House of 23 Representatives one or more of the chairs that comprise 24 member seating in the House chamber. The Clerk must charge 25 the original cost of the chairs. 26 (c-15) Through December 31, 2002, the Secretary of the 27 Senate may sell to a member of the Senate one or more of the 28 chairs that comprise member seating in the Senate chamber. 29 The Secretary must charge the original cost of the chairs. 30 (d) Receipts from all fees and charges established under 31 this Sectionsubsections (a), (b), (c), and (c-5)shall be 32 deposited by the Clerk and the Secretary into the General 33 Assembly Operations Revolving Fund, a special fund in the 34 State treasury. Amounts in the Fund may be appropriated for HB3493 Enrolled -4- LRB9206869REks 1 the operations of the offices of the Clerk of the House of 2 Representatives and the Secretary of the Senate, including 3 the replacement of items sold under subsections (c-10) and 4 (c-15). 5 (Source: P.A. 90-569, eff. 1-28-98.) 6 Section 10. The Space Needs Act is amended by changing 7 Section 3.06 as follows: 8 (25 ILCS 125/3.06) (from Ch. 63, par. 223.06) 9 Sec. 3.06. (a) To review and approve or disapprove all 10 contracts for the repair, rehabilitation, construction or 11 alteration of all State buildings in the Capital complex of 12 buildings in Springfield, Illinois, including all tunnels, 13 power and heating plants and surrounding grounds. 14 (b) To enter into all necessary contracts for the 15 repair, rehabilitation, construction, or alteration of any 16 portion of a State building in the Capitol complex used or 17 occupied by the legislative branch. The Commission may 18 delegate its authority under this subsection, in whole or in 19 part, to an appropriate construction agency, as defined in 20 the Illinois Procurement Code. 21 (Source: Laws 1967, p. 4139.) 22 Section 15. The State Finance Act is amended by changing 23 Sections 6z-43, 6z-45, and 8g and adding Section 6z-51 as 24 follows: 25 (30 ILCS 105/6z-43) 26 Sec. 6z-43. Tobacco Settlement Recovery Fund. 27 (a) There is created in the State Treasury a special 28 fund to be known as the Tobacco Settlement Recovery Fund, 29 into which shall be deposited all monies paid to the State 30 pursuant to (1) the Master Settlement Agreement entered in HB3493 Enrolled -5- LRB9206869REks 1 the case of People of the State of Illinois v. Philip Morris, 2 et al. (Circuit Court of Cook County, No. 96-L13146) and (2) 3 any settlement with or judgment against any tobacco product 4 manufacturer other than one participating in the Master 5 Settlement Agreement in satisfaction of any released claim as 6 defined in the Master Settlement Agreement, as well as any 7 other monies as provided by law. All earnings on Fund 8 investments shall be deposited into the Fund. Upon the 9 creation of the Fund, the State Comptroller shall order the 10 State Treasurer to transfer into the Fund any monies paid to 11 the State as described in item (1) or (2) of this Section 12 before the creation of the Fund plus any interest earned on 13 the investment of those monies. The Treasurer may invest the 14 moneys in the Fund in the same manner, in the same types of 15 investments, and subject to the same limitations provided in 16 the Illinois Pension Code for the investment of pension funds 17 other than those established under Article 3 or 4 of the 18 Code. 19 (b) As soon as may be practical after June 30, 2001, 20 upon notification from and at the direction of the Governor, 21 the State Comptroller shall direct and the State Treasurer 22 shall transfer the unencumbered balance in the Tobacco 23 Settlement Recovery Fund as of June 30, 2001, as determined 24 by the Governor, into the Budget Stabilization Fund. The 25 Treasurer may invest the moneys in the Budget Stabilization 26 Fund in the same manner, in the same types of investments, 27 and subject to the same limitations provided in the Illinois 28 Pension Code for the investment of pension funds other than 29 those established under Article 3 or 4 of the Code. 30 (Source: P.A. 91-646, eff. 11-19-99; 91-704, eff. 7-1-00; 31 91-797, eff. 6-9-00; revised 6-28-00.) 32 (30 ILCS 105/6z-45) 33 Sec. 6z-45. The School Infrastructure Fund. HB3493 Enrolled -6- LRB9206869REks 1 (a) The School Infrastructure Fund is created as a 2 special fund in the State Treasury. 3 In addition to any other deposits authorized by law, 4 beginning January 1, 2000, on the first day of each month, or 5 as soon thereafter as may be practical, the State Treasurer 6 and State Comptroller shall transfer the sum of $5,000,000 7 from the General Revenue Fund to the School Infrastructure 8 Fund; provided, however, that no such transfers shall be made 9 from July 1, 2001 through June 30, 2002. 10 (b) Subject to the transfer provisions set forth below, 11 money in the School Infrastructure Fund shall, if and when 12 the State of Illinois incurs any bonded indebtedness for the 13 construction of school improvements under the School 14 Construction Law, be set aside and used for the purpose of 15 paying and discharging annually the principal and interest on 16 that bonded indebtedness then due and payable, and for no 17 other purpose. 18 In addition to other transfers to the General Obligation 19 Bond Retirement and Interest Fund made pursuant to Section 15 20 of the General Obligation Bond Act, upon each delivery of 21 bonds issued for construction of school improvements under 22 the School Construction Law, the State Comptroller shall 23 compute and certify to the State Treasurer the total amount 24 of principal of, interest on, and premium, if any, on such 25 bonds during the then current and each succeeding fiscal 26 year. 27 On or before the last day of each month, the State 28 Treasurer and State Comptroller shall transfer from the 29 School Infrastructure Fund to the General Obligation Bond 30 Retirement and Interest Fund an amount sufficient to pay the 31 aggregate of the principal of, interest on, and premium, if 32 any, on the bonds payable on their next payment date, divided 33 by the number of monthly transfers occurring between the last 34 previous payment date (or the delivery date if no payment HB3493 Enrolled -7- LRB9206869REks 1 date has yet occurred) and the next succeeding payment date. 2 (c) The surplus, if any, in the School Infrastructure 3 Fund after the payment of principal and interest on that 4 bonded indebtedness then annually due shall, subject to 5 appropriation, be used as follows: 6 First - to make 3 payments to the School Technology 7 Revolving Loan Fund as follows: 8 Transfer of $30,000,000 in fiscal year 1999; 9 Transfer of $20,000,000 in fiscal year 2000; and 10 Transfer of $10,000,000 in fiscal year 2001. 11 Second - to pay the expenses of the State Board of 12 Education and the Capital Development Board in administering 13 programs under the School Construction Law, the total 14 expenses not to exceed $1,200,000 in any fiscal year. 15 Third - to pay any amounts due for grants for school 16 construction projects and debt service under the School 17 Construction Law. 18 Fourth - to pay any amounts due for grants for school 19 maintenance projects under the School Construction Law. 20 (Source: P.A. 90-548, eff. 1-1-98; 90-587, eff. 7-1-98; 21 91-38, eff. 6-15-99; 91-711, eff. 7-1-00.) 22 (30 ILCS 105/6z-51 new) 23 Sec. 6z-51. Budget Stabilization Fund. 24 (a) The Budget Stabilization Fund, a special fund in the 25 State Treasury, shall consist of moneys appropriated or 26 transferred to that Fund, as provided in Section 6z-43 and as 27 otherwise provided by law. 28 (b) The State Comptroller may direct the State Treasurer 29 to transfer moneys from the Budget Stabilization Fund to the 30 General Revenue Fund in order to meet deficits resulting from 31 timing variations between disbursements and the receipt of 32 funds within a fiscal year. Any moneys so borrowed shall be 33 repaid by June 30 of the fiscal year in which they were HB3493 Enrolled -8- LRB9206869REks 1 borrowed. 2 (30 ILCS 105/8g) 3 Sec. 8g. Transfers from General Revenue Fund. 4 (a) In addition to any other transfers that may be 5 provided for by law, as soon as may be practical after the 6 effective date of this amendatory Act of the 91st General 7 Assembly, the State Comptroller shall direct and the State 8 Treasurer shall transfer the sum of $10,000,000 from the 9 General Revenue Fund to the Motor Vehicle License Plate Fund 10 created by Senate Bill 1028 of the 91st General Assembly. 11 (b) In addition to any other transfers that may be 12 provided for by law, as soon as may be practical after the 13 effective date of this amendatory Act of the 91st General 14 Assembly, the State Comptroller shall direct and the State 15 Treasurer shall transfer the sum of $25,000,000 from the 16 General Revenue Fund to the Fund for Illinois' Future created 17 by Senate Bill 1066 of the 91st General Assembly. 18 (c) In addition to any other transfers that may be 19 provided for by law, on August 30 of each fiscal year's 20 license period, the Illinois Liquor Control Commission shall 21 direct and the State Comptroller and State Treasurer shall 22 transfer from the General Revenue Fund to the Youth 23 Alcoholism and Substance Abuse Prevention Fund an amount 24 equal to the number of retail liquor licenses issued for that 25 fiscal year multiplied by $50. 26 (d) The payments to programs required under subsection 27 (d) of Section 28.1 of the Horse Racing Act of 1975 shall be 28 made, pursuant to appropriation, from the special funds 29 referred to in the statutes cited in that subsection, rather 30 than directly from the General Revenue Fund. 31 Beginning January 1, 2000, on the first day of each 32 month, or as soon as may be practical thereafter, the State 33 Comptroller shall direct and the State Treasurer shall HB3493 Enrolled -9- LRB9206869REks 1 transfer from the General Revenue Fund to each of the special 2 funds from which payments are to be made under Section 3 28.1(d) of the Horse Racing Act of 1975 an amount equal to 4 1/12 of the annual amount required for those payments from 5 that special fund, which annual amount shall not exceed the 6 annual amount for those payments from that special fund for 7 the calendar year 1998. The special funds to which transfers 8 shall be made under this subsection (d) include, but are not 9 necessarily limited to, the Agricultural Premium Fund; the 10 Metropolitan Exposition Auditorium and Office Building Fund; 11 the Fair and Exposition Fund; the Standardbred Breeders Fund; 12 the Thoroughbred Breeders Fund; and the Illinois Veterans' 13 Rehabilitation Fund. 14 (e) In addition to any other transfers that may be 15 provided for by law, as soon as may be practical after the 16 effective date of this amendatory Act of the 91st General 17 Assembly, but in no event later than June 30, 2000, the State 18 Comptroller shall direct and the State Treasurer shall 19 transfer the sum of $15,000,000 from the General Revenue Fund 20 to the Fund for Illinois' Future. 21 (f) In addition to any other transfers that may be 22 provided for by law, as soon as may be practical after the 23 effective date of this amendatory Act of the 91st General 24 Assembly, but in no event later than June 30, 2000, the State 25 Comptroller shall direct and the State Treasurer shall 26 transfer the sum of $70,000,000 from the General Revenue Fund 27 to the Long-Term Care Provider Fund. 28 (f-1) In fiscal year 2002, in addition to any other 29 transfers that may be provided for by law, at the direction 30 of and upon notification from the Governor, the State 31 Comptroller shall direct and the State Treasurer shall 32 transfer amounts not exceeding a total of $160,000,000 from 33 the General Revenue Fund to the Long-Term Care Provider Fund. 34 (g) In addition to any other transfers that may be HB3493 Enrolled -10- LRB9206869REks 1 provided for by law, on July 1, 2001, or as soon thereafter 2 as may be practical, the State Comptroller shall direct and 3 the State Treasurer shall transfer the sum of $1,200,000 from 4 the General Revenue Fund to the Violence Prevention Fund. 5 (h) In each of fiscal years 2002 through 2007, but not 6 thereafter, in addition to any other transfers that may be 7 provided for by law, the State Comptroller shall direct and 8 the State Treasurer shall transfer $5,000,000 from the 9 General Revenue Fund to the Tourism Promotion Fund. 10 (i) On or after July 1, 2001 and until May 1, 2002, in 11 addition to any other transfers that may be provided for by 12 law, at the direction of and upon notification from the 13 Governor, the State Comptroller shall direct and the State 14 Treasurer shall transfer amounts not exceeding a total of 15 $80,000,000 from the General Revenue Fund to the Tobacco 16 Settlement Recovery Fund. Any amounts so transferred shall 17 be re-transferred by the State Comptroller and the State 18 Treasurer from the Tobacco Settlement Recovery Fund to the 19 General Revenue Fund at the direction of and upon 20 notification from the Governor, but in any event on or before 21 June 30, 2002. 22 (j) On or after July 1, 2001 and no later than June 30, 23 2002, in addition to any other transfers that may be provided 24 for by law, at the direction of and upon notification from 25 the Governor, the State Comptroller shall direct and the 26 State Treasurer shall transfer amounts not to exceed the 27 following sums into the Statistical Services Revolving Fund: 28 From the General Revenue Fund............... $8,450,000 29 From the Public Utility Fund................ 1,700,000 30 From the Transportation Regulatory Fund..... 2,650,000 31 From the Title III Social Security and 32 Employment Fund........................... 3,700,000 33 From the Professions Indirect Cost Fund..... 4,050,000 34 From the Underground Storage Tank Fund...... 550,000 HB3493 Enrolled -11- LRB9206869REks 1 From the Agricultural Premium Fund.......... 750,000 2 From the State Pensions Fund................ 200,000 3 From the Road Fund.......................... 2,000,000 4 From the Health Facilities 5 Planning Fund............................. 1,000,000 6 From the Savings and Residential Finance 7 Regulatory Fund........................... 130,800 8 From the Appraisal Administration Fund...... 28,600 9 From the Pawnbroker Regulation Fund......... 3,600 10 From the Auction Regulation 11 Administration Fund....................... 35,800 12 From the Bank and Trust Company Fund........ 634,800 13 From the Real Estate License 14 Administration Fund....................... 313,600 15 (Source: P.A. 91-25, eff. 6-9-99; 91-704, eff. 5-17-00.) 16 Section 20. The Illinois Procurement Code is amended by 17 adding Section 30-43 as follows: 18 (30 ILCS 500/30-43 new) 19 Sec. 30-43. Capitol complex construction. 20 (a) Any construction agency seeking to award or let a 21 contract for construction or construction-related services 22 relating to a State building within the Capitol complex (as 23 defined in the Space Needs Act) that is used or occupied by 24 the legislative branch, other than for emergency procurement, 25 must give written notice of that intent to the Space Needs 26 Commission at least 30 days before beginning the competitive 27 selection process. 28 (b) Before making a small purchase or a sole source or 29 emergency procurement of construction or construction-related 30 services relating to a State building within the Capitol 31 complex (as defined in the Space Needs Act) that is used or 32 occupied by the legislative branch, a construction agency HB3493 Enrolled -12- LRB9206869REks 1 must submit to the Procurement Policy Board in writing its 2 reasonings for determination of the procurement as a small 3 purchase or a sole source or emergency procurement. Within 4 14 business days after receiving a written submission under 5 this subsection, the Procurement Policy Board must review and 6 approve or disapprove the procurement. 7 (c) This Section does not require any delay in the 8 making of emergency repairs that require immediate action, to 9 the extent necessary to undertake that immediate action. 10 Section 25. The State Property Control Act is amended by 11 adding Section 15 as follows: 12 (30 ILCS 605/15 new) 13 Sec. 15. Items sold to General Assembly members. This 14 Act does not apply to items sold to General Assembly members 15 under subsections (c-10) and (c-15) of Section 1 of the 16 Legislative Materials Act. 17 Section 30. The Illinois Income Tax Act is amended by 18 changing Section 901 as follows: 19 (35 ILCS 5/901) (from Ch. 120, par. 9-901) 20 Sec. 901. Collection Authority. 21 (a) In general. 22 The Department shall collect the taxes imposed by this 23 Act. The Department shall collect certified past due child 24 support amounts under Section 2505-650 of the Department of 25 Revenue Law (20 ILCS 2505/2505-650). Except as provided in 26 subsections (c) and (e) of this Section, money collected 27 pursuant to subsections (a) and (b) of Section 201 of this 28 Act shall be paid into the General Revenue Fund in the State 29 treasury; money collected pursuant to subsections (c) and (d) 30 of Section 201 of this Act shall be paid into the Personal HB3493 Enrolled -13- LRB9206869REks 1 Property Tax Replacement Fund, a special fund in the State 2 Treasury; and money collected under Section 2505-650 of the 3 Department of Revenue Law (20 ILCS 2505/2505-650) shall be 4 paid into the Child Support Enforcement Trust Fund, a special 5 fund outside the State Treasury, or to the State Disbursement 6 Unit established under Section 10-26 of the Illinois Public 7 Aid Code, as directed by the Department of Public Aid. 8 (b) Local Governmental Distributive Fund. 9 Beginning August 1, 1969, and continuing through June 30, 10 1994, the Treasurer shall transfer each month from the 11 General Revenue Fund to a special fund in the State treasury, 12 to be known as the "Local Government Distributive Fund", an 13 amount equal to 1/12 of the net revenue realized from the tax 14 imposed by subsections (a) and (b) of Section 201 of this Act 15 during the preceding month. Beginning July 1, 1994, and 16 continuing through June 30, 1995, the Treasurer shall 17 transfer each month from the General Revenue Fund to the 18 Local Government Distributive Fund an amount equal to 1/11 of 19 the net revenue realized from the tax imposed by subsections 20 (a) and (b) of Section 201 of this Act during the preceding 21 month. Beginning July 1, 1995, the Treasurer shall transfer 22 each month from the General Revenue Fund to the Local 23 Government Distributive Fund an amount equal to 1/10 of the 24 net revenue realized from the tax imposed by subsections (a) 25 and (b) of Section 201 of the Illinois Income Tax Act during 26 the preceding month. Net revenue realized for a month shall 27 be defined as the revenue from the tax imposed by subsections 28 (a) and (b) of Section 201 of this Act which is deposited in 29 the General Revenue Fund, the Educational Assistance Fund and 30 the Income Tax Surcharge Local Government Distributive Fund 31 during the month minus the amount paid out of the General 32 Revenue Fund in State warrants during that same month as 33 refunds to taxpayers for overpayment of liability under the 34 tax imposed by subsections (a) and (b) of Section 201 of this HB3493 Enrolled -14- LRB9206869REks 1 Act. 2 (c) Deposits Into Income Tax Refund Fund. 3 (1) Beginning on January 1, 1989 and thereafter, 4 the Department shall deposit a percentage of the amounts 5 collected pursuant to subsections (a) and (b)(1), (2), 6 and (3), of Section 201 of this Act into a fund in the 7 State treasury known as the Income Tax Refund Fund. The 8 Department shall deposit 6% of such amounts during the 9 period beginning January 1, 1989 and ending on June 30, 10 1989. Beginning with State fiscal year 1990 and for each 11 fiscal year thereafter, the percentage deposited into the 12 Income Tax Refund Fund during a fiscal year shall be the 13 Annual Percentage. For fiscal years 1999 through 2001, 14 the Annual Percentage shall be 7.1%. For all other 15 fiscal years, the Annual Percentage shall be calculated 16 as a fraction, the numerator of which shall be the amount 17 of refunds approved for payment by the Department during 18 the preceding fiscal year as a result of overpayment of 19 tax liability under subsections (a) and (b)(1), (2), and 20 (3) of Section 201 of this Act plus the amount of such 21 refunds remaining approved but unpaid at the end of the 22 preceding fiscal year, minus the amounts transferred into 23 the Income Tax Refund Fund from the Tobacco Settlement 24 Recovery Fund, and the denominator of which shall be the 25 amounts which will be collected pursuant to subsections 26 (a) and (b)(1), (2), and (3) of Section 201 of this Act 27 during the preceding fiscal year; except that in State 28 fiscal year 2002, the Annual Percentage shall in no event 29 exceed 7.6%. The Director of Revenue shall certify the 30 Annual Percentage to the Comptroller on the last business 31 day of the fiscal year immediately preceding the fiscal 32 year for which it is to be effective. 33 (2) Beginning on January 1, 1989 and thereafter, 34 the Department shall deposit a percentage of the amounts HB3493 Enrolled -15- LRB9206869REks 1 collected pursuant to subsections (a) and (b)(6), (7), 2 and (8), (c) and (d) of Section 201 of this Act into a 3 fund in the State treasury known as the Income Tax Refund 4 Fund. The Department shall deposit 18% of such amounts 5 during the period beginning January 1, 1989 and ending on 6 June 30, 1989. Beginning with State fiscal year 1990 and 7 for each fiscal year thereafter, the percentage deposited 8 into the Income Tax Refund Fund during a fiscal year 9 shall be the Annual Percentage. For fiscal years 1999, 10 2000, and 2001, the Annual Percentage shall be 19%. For 11 all other fiscal years, the Annual Percentage shall be 12 calculated as a fraction, the numerator of which shall be 13 the amount of refunds approved for payment by the 14 Department during the preceding fiscal year as a result 15 of overpayment of tax liability under subsections (a) and 16 (b)(6), (7), and (8), (c) and (d) of Section 201 of this 17 Act plus the amount of such refunds remaining approved 18 but unpaid at the end of the preceding fiscal year, and 19 the denominator of which shall be the amounts which will 20 be collected pursuant to subsections (a) and (b)(6), (7), 21 and (8), (c) and (d) of Section 201 of this Act during 22 the preceding fiscal year; except that in State fiscal 23 year 2002, the Annual Percentage shall in no event exceed 24 23%. The Director of Revenue shall certify the Annual 25 Percentage to the Comptroller on the last business day of 26 the fiscal year immediately preceding the fiscal year for 27 which it is to be effective. 28 (3) The Comptroller shall order transferred and the 29 Treasurer shall transfer from the Tobacco Settlement 30 Recovery Fund to the Income Tax Refund Fund (i) 31 $35,000,000 in January, 2001, (ii) $35,000,000 in 32 January, 2002, and (iii) $35,000,000 in January, 2003. 33 (d) Expenditures from Income Tax Refund Fund. 34 (1) Beginning January 1, 1989, money in the Income HB3493 Enrolled -16- LRB9206869REks 1 Tax Refund Fund shall be expended exclusively for the 2 purpose of paying refunds resulting from overpayment of 3 tax liability under Section 201 of this Act, for paying 4 rebates under Section 208.1 in the event that the amounts 5 in the Homeowners' Tax Relief Fund are insufficient for 6 that purpose, and for making transfers pursuant to this 7 subsection (d). 8 (2) The Director shall order payment of refunds 9 resulting from overpayment of tax liability under Section 10 201 of this Act from the Income Tax Refund Fund only to 11 the extent that amounts collected pursuant to Section 201 12 of this Act and transfers pursuant to this subsection (d) 13 and item (3) of subsection (c) have been deposited and 14 retained in the Fund. 15 (3) As soon as possible after the end of each 16 fiscal year, the Director shall order transferred and the 17 State Treasurer and State Comptroller shall transfer from 18 the Income Tax Refund Fund to the Personal Property Tax 19 Replacement Fund an amount, certified by the Director to 20 the Comptroller, equal to the excess of the amount 21 collected pursuant to subsections (c) and (d) of Section 22 201 of this Act deposited into the Income Tax Refund Fund 23 during the fiscal year over the amount of refunds 24 resulting from overpayment of tax liability under 25 subsections (c) and (d) of Section 201 of this Act paid 26 from the Income Tax Refund Fund during the fiscal year. 27 (4) As soon as possible after the end of each 28 fiscal year, the Director shall order transferred and the 29 State Treasurer and State Comptroller shall transfer from 30 the Personal Property Tax Replacement Fund to the Income 31 Tax Refund Fund an amount, certified by the Director to 32 the Comptroller, equal to the excess of the amount of 33 refunds resulting from overpayment of tax liability under 34 subsections (c) and (d) of Section 201 of this Act paid HB3493 Enrolled -17- LRB9206869REks 1 from the Income Tax Refund Fund during the fiscal year 2 over the amount collected pursuant to subsections (c) and 3 (d) of Section 201 of this Act deposited into the Income 4 Tax Refund Fund during the fiscal year. 5 (4.5) As soon as possible after the end of fiscal 6 year 1999 and of each fiscal year thereafter, the 7 Director shall order transferred and the State Treasurer 8 and State Comptroller shall transfer from the Income Tax 9 Refund Fund to the General Revenue Fund any surplus 10 remaining in the Income Tax Refund Fund as of the end of 11 such fiscal year; excluding for fiscal years 2000, 2001, 12 and 2002 amounts attributable to transfers under item (3) 13 of subsection (c) less refunds resulting from the earned 14 income tax credit. 15 (5) This Act shall constitute an irrevocable and 16 continuing appropriation from the Income Tax Refund Fund 17 for the purpose of paying refunds upon the order of the 18 Director in accordance with the provisions of this 19 Section. 20 (e) Deposits into the Education Assistance Fund and the 21 Income Tax Surcharge Local Government Distributive Fund. 22 On July 1, 1991, and thereafter, of the amounts collected 23 pursuant to subsections (a) and (b) of Section 201 of this 24 Act, minus deposits into the Income Tax Refund Fund, the 25 Department shall deposit 7.3% into the Education Assistance 26 Fund in the State Treasury. Beginning July 1, 1991, and 27 continuing through January 31, 1993, of the amounts collected 28 pursuant to subsections (a) and (b) of Section 201 of the 29 Illinois Income Tax Act, minus deposits into the Income Tax 30 Refund Fund, the Department shall deposit 3.0% into the 31 Income Tax Surcharge Local Government Distributive Fund in 32 the State Treasury. Beginning February 1, 1993 and 33 continuing through June 30, 1993, of the amounts collected 34 pursuant to subsections (a) and (b) of Section 201 of the HB3493 Enrolled -18- LRB9206869REks 1 Illinois Income Tax Act, minus deposits into the Income Tax 2 Refund Fund, the Department shall deposit 4.4% into the 3 Income Tax Surcharge Local Government Distributive Fund in 4 the State Treasury. Beginning July 1, 1993, and continuing 5 through June 30, 1994, of the amounts collected under 6 subsections (a) and (b) of Section 201 of this Act, minus 7 deposits into the Income Tax Refund Fund, the Department 8 shall deposit 1.475% into the Income Tax Surcharge Local 9 Government Distributive Fund in the State Treasury. 10 (Source: P.A. 90-613, eff. 7-9-98; 90-655, eff. 7-30-98; 11 91-212, eff. 7-20-99; 91-239, eff. 1-1-00; 91-700, eff. 12 5-11-00; 91-704, eff. 7-1-00; 91-712, eff. 7-1-00; revised 13 6-28-00.) 14 Section 35. The Public Utilities Act is amended by 15 changing Section 2-202 as follows: 16 (220 ILCS 5/2-202) (from Ch. 111 2/3, par. 2-202) 17 Sec. 2-202. Policy; Public Utility Fund; tax. 18 (a) It is declared to be the public policy of this State 19 that in order to maintain and foster the effective regulation 20 of public utilities under this Act in the interests of the 21 People of the State of Illinois and the public utilities as 22 well, the public utilities subject to regulation under this 23 Act and which enjoy the privilege of operating as public 24 utilities in this State, shall bear the expense of 25 administering this Act by means of a tax on such privilege 26 measured by the annual gross revenue of such public utilities 27 in the manner provided in this Section. For purposes of this 28 Section, "expense of administering this Act" includes any 29 costs incident to studies, whether made by the Commission or 30 under contract entered into by the Commission, concerning 31 environmental pollution problems caused or contributed to by 32 public utilities and the means for eliminating or abating HB3493 Enrolled -19- LRB9206869REks 1 those problems. Such proceeds shall be deposited in the 2 Public Utility Fund in the State treasury. 3 (b) All of the ordinary and contingent expenses of the 4 Commission incident to the administration of this Act shall 5 be paid out of the Public Utility Fund except the 6 compensation of the members of the Commission which shall be 7 paid from the General Revenue Fund. Notwithstanding other 8 provisions of this Act to the contrary, the ordinary and 9 contingent expenses of the Commission incident to the 10 administration of the Illinois Commercial Transportation Law 11 may be paid from appropriations from the Public Utility Fund 12 through the end of fiscal year 1986. 13 (c) A tax is imposed upon each public utility subject to 14 the provisions of this Act equal to .08% of its gross revenue 15 for each calendar year commencing with the calendar year 16 beginning January 1, 1982, except that the Commission may, by 17 rule, establish a different rate no greater than 0.1%. For 18 purposes of this Section, "gross revenue" shall not include 19 revenue from the production, transmission, distribution, 20 sale, delivery, or furnishing of electricity. "Gross revenue" 21 shall not include amounts paid by telecommunications 22 retailers under the Telecommunications Municipal 23 Infrastructure Maintenance Fee Act. 24 (d) Annual gross revenue returns shall be filed in 25 accordance with paragraph (1) or (2) of this subsection (d). 26 (1) Except as provided in paragraph (2) of this 27 subsection (d), on or before January 10 of each year each 28 public utility subject to the provisions of this Act 29 shall file with the Commission an estimated annual gross 30 revenue return containing an estimate of the amount of 31 its gross revenue for the calendar year commencing 32 January 1 of said year and a statement of the amount of 33 tax due for said calendar year on the basis of that 34 estimate. Public utilities may also file revised returns HB3493 Enrolled -20- LRB9206869REks 1 containing updated estimates and updated amounts of tax 2 due during the calendar year. These revised returns, if 3 filed, shall form the basis for quarterly payments due 4 during the remainder of the calendar year. In addition, 5 on or before February 15 of each year, each public 6 utility shall file an amended return showing the actual 7 amount of gross revenues shown by the company's books and 8 records as of December 31 of the previous year. Forms and 9 instructions for such estimated, revised, and amended 10 returns shall be devised and supplied by the Commission. 11 (2) Beginning January 1, 1993, the requirements of 12 paragraph (1) of this subsection (d) shall not apply to 13 any public utility in any calendar year for which the 14 total tax the public utility owes under this Section is 15 less than $1,000. For such public utilities with respect 16 to such years, the public utility shall file with the 17 Commission, on or before January 31 of the following 18 year, an annual gross revenue return for the year and a 19 statement of the amount of tax due for that year on the 20 basis of such a return. Forms and instructions for such 21 returns and corrected returns shall be devised and 22 supplied by the Commission. 23 (e) All returns submitted to the Commission by a public 24 utility as provided in this subsection (e) or subsection (d) 25 of this Section shall contain or be verified by a written 26 declaration by an appropriate officer of the public utility 27 that the return is made under the penalties of perjury. The 28 Commission may audit each such return submitted and may, 29 under the provisions of Section 5-101 of this Act, take such 30 measures as are necessary to ascertain the correctness of the 31 returns submitted. The Commission has the power to direct the 32 filing of a corrected return by any utility which has filed 33 an incorrect return and to direct the filing of a return by 34 any utility which has failed to submit a return. A HB3493 Enrolled -21- LRB9206869REks 1 taxpayer's signing a fraudulent return under this Section is 2 perjury, as defined in Section 32-2 of the Criminal Code of 3 1961. 4 (f) (1) For all public utilities subject to paragraph 5 (1) of subsection (d), at least one quarter of the annual 6 amount of tax due under subsection (c) shall be paid to the 7 Commission on or before the tenth day of January, April, 8 July, and October of the calendar year subject to tax. In 9 the event that an adjustment in the amount of tax due should 10 be necessary as a result of the filing of an amended or 11 corrected return under subsection (d) or subsection (e) of 12 this Section, the amount of any deficiency shall be paid by 13 the public utility together with the amended or corrected 14 return and the amount of any excess shall, after the filing 15 of a claim for credit by the public utility, be returned to 16 the public utility in the form of a credit memorandum in the 17 amount of such excess or be refunded to the public utility in 18 accordance with the provisions of subsection (k) of this 19 Section. However, if such deficiency or excess is less than 20 $1, then the public utility need not pay the deficiency and 21 may not claim a credit. 22 (2) Any public utility subject to paragraph (2) of 23 subsection (d) shall pay the amount of tax due under 24 subsection (c) on or before January 31 next following the end 25 of the calendar year subject to tax. In the event that an 26 adjustment in the amount of tax due should be necessary as a 27 result of the filing of a corrected return under subsection 28 (e), the amount of any deficiency shall be paid by the public 29 utility at the time the corrected return is filed. Any excess 30 tax payment by the public utility shall be returned to it 31 after the filing of a claim for credit, in the form of a 32 credit memorandum in the amount of the excess. However, if 33 such deficiency or excess is less than $1, the public utility 34 need not pay the deficiency and may not claim a credit. HB3493 Enrolled -22- LRB9206869REks 1 (g) Each installment or required payment of the tax 2 imposed by subsection (c) becomes delinquent at midnight of 3 the date that it is due. Failure to make a payment as 4 required by this Section shall result in the imposition of a 5 late payment penalty, an underestimation penalty, or both, as 6 provided by this subsection. The late payment penalty shall 7 be the greater of: 8 (1) $25 for each month or portion of a month that 9 the installment or required payment is unpaid or 10 (2) an amount equal to the difference between what 11 should have been paid on the due date, based upon the 12 most recently filed estimate, and what was actually paid, 13 times 1%, for each month or portion of a month that the 14 installment or required payment goes unpaid. This 15 penalty may be assessed as soon as the installment or 16 required payment becomes delinquent. 17 The underestimation penalty shall apply to those public 18 utilities subject to paragraph (1) of subsection (d) and 19 shall be calculated after the filing of the amended return. 20 It shall be imposed if the amount actually paid on any of the 21 dates specified in subsection (f) is not equal to at least 22 one-fourth of the amount actually due for the year, and shall 23 equal the greater of: 24 (1) $25 for each month or portion of a month that 25 the amount due is unpaid or 26 (2) an amount equal to the difference between what 27 should have been paid, based on the amended return, and 28 what was actually paid as of the date specified in 29 subsection (f), times a percentage equal to 1/12 of the 30 sum of 10% and the percentage most recently established 31 by the Commission for interest to be paid on customer 32 deposits under 83 Ill. Adm. Code 280.70(e)(1), for each 33 month or portion of a month that the amount due goes 34 unpaid, except that no underestimation penalty shall be HB3493 Enrolled -23- LRB9206869REks 1 assessed if the amount actually paid on each of the dates 2 specified in subsection (f) was based on an estimate of 3 gross revenues at least equal to the actual gross 4 revenues for the previous year. The Commission may 5 enforce the collection of any delinquent installment or 6 payment, or portion thereof by legal action or in any 7 other manner by which the collection of debts due the 8 State of Illinois may be enforced under the laws of this 9 State. The executive director or his designee may excuse 10 the payment of an assessed penalty if he determines that 11 enforced collection of the penalty would be unjust. 12 (h) All sums collected by the Commission under the 13 provisions of this Section shall be paid promptly after the 14 receipt of the same, accompanied by a detailed statement 15 thereof, into the Public Utility Fund in the State treasury. 16 (i) During the month of October of each odd-numbered 17 year the Commission shall: 18 (1) determine the amount of all moneys deposited in 19 the Public Utility Fund during the preceding fiscal 20 biennium plus the balance, if any, in that fund at the 21 beginning of that biennium; 22 (2) determine the sum total of the following items: 23 (A) all moneys expended or obligated against 24 appropriations made from the Public Utility Fund during 25 the preceding fiscal biennium, plus (B) the sum of the 26 credit memoranda then outstanding against the Public 27 Utility Fund, if any; and 28 (3) determine the amount, if any, by which the sum 29 determined as provided in item (1) exceeds the amount 30 determined as provided in item (2). 31 If the amount determined as provided in item (3) of this 32 subsection exceeds $5,000,000$2,500,000, the Commission 33 shall then compute the proportionate amount, if any, which 34 (x) the tax paid hereunder by each utility during the HB3493 Enrolled -24- LRB9206869REks 1 preceding biennium, and (y) the amount paid into the Public 2 Utility Fund during the preceding biennium by the Department 3 of Revenue pursuant to Sections 2-9 and 2-11 of the 4 Electricity Excise Tax Law, bears to the difference between 5 the amount determined as provided in item (3) of this 6 subsection (i) and $5,000,000$2,500,000. The Commission 7 shall cause the proportionate amount determined with respect 8 to payments made under the Electricity Excise Tax Law to be 9 transferred into the General Revenue Fund in the State 10 Treasury, and notify each public utility that it may file 11 during the 3 month period after the date of notification a 12 claim for credit for the proportionate amount determined with 13 respect to payments made hereunder by the public utility. If 14 the proportionate amount is less than $10, no notification 15 will be sent by the Commission, and no right to a claim 16 exists as to that amount. Upon the filing of a claim for 17 credit within the period provided, the Commission shall issue 18 a credit memorandum in such amount to such public utility. 19 Any claim for credit filed after the period provided for in 20 this Section is void. 21 (j) Credit memoranda issued pursuant to subsection (f) 22 and credit memoranda issued after notification and filing 23 pursuant to subsection (i) may be applied for the 2 year 24 period from the date of issuance, against the payment of any 25 amount due during that period under the tax imposed by 26 subsection (c), or, subject to reasonable rule of the 27 Commission including requirement of notification, may be 28 assigned to any other public utility subject to regulation 29 under this Act. Any application of credit memoranda after the 30 period provided for in this Section is void. 31 (k) The chairman or executive director may make refund 32 of fees, taxes or other charges whenever he shall determine 33 that the person or public utility will not be liable for 34 payment of such fees, taxes or charges during the next 24 HB3493 Enrolled -25- LRB9206869REks 1 months and he determines that the issuance of a credit 2 memorandum would be unjust. 3 (Source: P.A. 90-561, eff. 8-1-98; 90-562, 12-16-97; 90-655, 4 eff. 7-30-98.) 5 Section 99. Effective date. This Act takes effect upon 6 becoming law.