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92_SB1176eng SB1176 Engrossed LRB9205953SMdv 1 AN ACT in relation to taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Revenue Law of the Civil 5 Administrative Code of Illinois is amended by changing 6 Sections 2505-210 and 2505-400 as follows: 7 (20 ILCS 2505/2505-210) (was 20 ILCS 2505/39c-1) 8 Sec. 2505-210. Electronic funds transfer. 9 (a) The Department may provide means by which persons 10 having a tax liability under any Act administered by the 11 Department may use electronic funds transfer to pay the tax 12 liability. 13 (b) Beginning on October 1, 2002, a taxpayer who has an 14 annual tax liability of $200,000 or more shall make all 15 payments of that tax to the Department by electronic funds 16 transfer. Before August 1 of each year, beginning in 2002, 17 the Department shall notify all taxpayers required to make 18 payments by electronic funds transfer. All taxpayers 19 required to make payments by electronic funds transfer shall 20 make those payments for a minimum of one year beginning on 21 October 1. For purposes of this subsection (b), the term 22 "annual tax liability" means, except as provided in 23 subsections (c) and (d) of this Section, the sum of the 24 taxpayer's liabilities under a tax Act administered by the 25 Department for the immediately preceding calendar year. 26 (c) For purposes of subsection (b), the term "annual tax 27 liability" means, for a taxpayer that incurs a tax liability 28 under the Retailers' Occupation Tax Act, Service Occupation 29 Tax Act, Use Tax Act, Service Use Tax Act, or any other State 30 or local occupation or use tax law that is administered by 31 the Department, the sum of the taxpayer's liabilities under SB1176 Engrossed -2- LRB9205953SMdv 1 the Retailers' Occupation Tax Act, Service Occupation Tax 2 Act, Use Tax Act, Service Use Tax Act, and all other State 3 and local occupation and use tax laws administered by the 4 Department for the immediately preceding calendar year. 5 (d) For purposes of subsection (b), the term "annual tax 6 liability" means, for a taxpayer that incurs an Illinois 7 income tax liability, the greater of: 8 (1) the amount of the taxpayer's tax liability 9 under Article 7 of the Illinois Income Tax Act for the 10 immediately preceding calendar year; or 11 (2) the taxpayer's estimated tax payment obligation 12 under Article 8 of the Illinois Income Tax Act for the 13 immediately preceding calendar year. 14 (e) The Department shall adopt such rules as are 15 necessary to effectuate a program of electronic funds 16 transfer and the requirements of this Section. 17 (Source: P.A. 91-239, eff. 1-1-00.) 18 (20 ILCS 2505/2505-400) (was 20 ILCS 2505/39b49) 19 Sec. 2505-400. Contracts for collection assistance. 20 (a) The Department has the power to contract for 21 collection assistance on a contingent fee basis, with 22 collection fees to be retained by the collection agency and 23 the net collections to be paid to the Department. 24 (b) The Department has the power to enter into written 25 agreements with State's Attorneys for pursuit of civil 26 liability under Section 17-1a of the Criminal Code of 1961 27 against persons who have issued to the Department checks or 28 other orders in violation of the provisions of paragraph (d) 29 of subsection (B) of Section 17-1 of the Criminal Code of 30 1961. Of the amount collected, the Department shall retain 31 the amount owing upon the dishonored check or order along 32 with the dishonored check fee imposed under the Uniform 33 Penalty and Interest Act. The balance of damages, fees, and SB1176 Engrossed -3- LRB9205953SMdv 1 costs collected under Section 17-1a of the Criminal Code of 2 1961 shall be retained by the State's Attorney. The 3 agreement shall not affect the allocation of fines and costs 4 imposed in any criminal prosecution. 5 (Source: P.A. 91-239, eff. 1-1-00.) 6 Section 10. The Illinois Income Tax Act is amended by 7 changing Section 601.1 as follows: 8 (35 ILCS 5/601.1) (Ch. 120, par. 6-601.1) 9 Sec. 601.1. Payment by electronic funds transfer. 10 (a) Beginning on October 1, 1993, a taxpayer who has an 11 average monthly tax liability of $150,000 or more under 12 Article 7 of this Act shall make all payments required by 13 rules of the Department by electronic funds transfer. 14 Beginning October 1, 1993, a taxpayer who has an average 15 quarterly estimated tax payment obligation of $450,000 or 16 more under Article 8 of this Act shall make all payments 17 required by rules of the Department by electronic funds 18 transfer. Beginning on October 1, 1994, a taxpayer who has 19 an average monthly tax liability of $100,000 or more under 20 Article 7 of this Act shall make all payments required by 21 rules of the Department by electronic funds transfer. 22 Beginning October 1, 1994, a taxpayer who has an average 23 quarterly estimated tax payment obligation of $300,000 or 24 more under Article 8 of this Act shall make all payments 25 required by rules of the Department by electronic funds 26 transfer. Beginning on October 1, 1995, a taxpayer who has 27 an average monthly tax liability of $50,000 or more under 28 Article 7 of this Act shall make all payments required by 29 rules of the Department by electronic funds transfer. 30 Beginning October 1, 1995, a taxpayer who has an average 31 quarterly estimated tax payment obligation of $150,000 or 32 more under Article 8 of this Act shall make all payments SB1176 Engrossed -4- LRB9205953SMdv 1 required by rules of the Department by electronic funds 2 transfer. Beginning on October 1, 2000, and for all liability 3 periods thereafter, a taxpayer who has an average annual tax 4 liability of $200,000 or more under Article 7 of this Act 5 shall make all payments required by rules of the Department 6 by electronic funds transfer. Beginning October 1, 2000, a 7 taxpayer who has an average quarterly estimated tax payment 8 obligation of $50,000 or more under Article 8 of this Act 9 shall make all payments required by rules of the Department 10 by electronic funds transfer. Beginning on October 1, 2002, a 11 taxpayer who has a tax liability in the amount set forth in 12 subsection (b) of Section 2505-210 of the Department of 13 Revenue Law shall make all payments required by rules of the 14 Department by electronic funds transfer. 15 (b) Any taxpayer who is not required to make payments by 16 electronic funds transfer may make payments by electronic 17 funds transfer with the permission of the Department. 18 (c) All taxpayers required to make payments by 19 electronic funds transfer and any taxpayers who wish to 20 voluntarily make payments by electronic funds transfer shall 21 make those payments in the manner authorized by the 22 Department. 23 (d) The Department shall notify all taxpayers required 24 to make payments by electronic funds transfer. All 25 taxpayers notified by the Department shall make payments by 26 electronic funds transfer for a minimum of one year beginning 27 on October 1. In determining the threshold amounts under 28 subsection (a), the Department shall calculate the averages 29 as follows: 30 (1) the total liability under Article 7 for the 31 preceding tax year (and, prior to October 1, 2000, 32 divided by 12); or 33 (2) for purposes of estimated payments under 34 Article 8, the total tax obligation of the taxpayer for SB1176 Engrossed -5- LRB9205953SMdv 1 the previous tax year divided by 4. 2 (e) The Department shall adopt such rules as are 3 necessary to effectuate a program of electronic funds 4 transfer and the requirements of this Section. 5 (Source: P.A. 91-541, eff. 8-13-99.) 6 Section 15. The Use Tax Act is amended by changing 7 Section 9 as follows: 8 (35 ILCS 105/9) (from Ch. 120, par. 439.9) 9 Sec. 9. Except as to motor vehicles, watercraft, 10 aircraft, and trailers that are required to be registered 11 with an agency of this State, each retailer required or 12 authorized to collect the tax imposed by this Act shall pay 13 to the Department the amount of such tax (except as otherwise 14 provided) at the time when he is required to file his return 15 for the period during which such tax was collected, less a 16 discount of 2.1% prior to January 1, 1990, and 1.75% on and 17 after January 1, 1990, or $5 per calendar year, whichever is 18 greater, which is allowed to reimburse the retailer for 19 expenses incurred in collecting the tax, keeping records, 20 preparing and filing returns, remitting the tax and supplying 21 data to the Department on request. In the case of retailers 22 who report and pay the tax on a transaction by transaction 23 basis, as provided in this Section, such discount shall be 24 taken with each such tax remittance instead of when such 25 retailer files his periodic return. A retailer need not 26 remit that part of any tax collected by him to the extent 27 that he is required to remit and does remit the tax imposed 28 by the Retailers' Occupation Tax Act, with respect to the 29 sale of the same property. 30 Where such tangible personal property is sold under a 31 conditional sales contract, or under any other form of sale 32 wherein the payment of the principal sum, or a part thereof, SB1176 Engrossed -6- LRB9205953SMdv 1 is extended beyond the close of the period for which the 2 return is filed, the retailer, in collecting the tax (except 3 as to motor vehicles, watercraft, aircraft, and trailers that 4 are required to be registered with an agency of this State), 5 may collect for each tax return period, only the tax 6 applicable to that part of the selling price actually 7 received during such tax return period. 8 Except as provided in this Section, on or before the 9 twentieth day of each calendar month, such retailer shall 10 file a return for the preceding calendar month. Such return 11 shall be filed on forms prescribed by the Department and 12 shall furnish such information as the Department may 13 reasonably require. 14 The Department may require returns to be filed on a 15 quarterly basis. If so required, a return for each calendar 16 quarter shall be filed on or before the twentieth day of the 17 calendar month following the end of such calendar quarter. 18 The taxpayer shall also file a return with the Department for 19 each of the first two months of each calendar quarter, on or 20 before the twentieth day of the following calendar month, 21 stating: 22 1. The name of the seller; 23 2. The address of the principal place of business 24 from which he engages in the business of selling tangible 25 personal property at retail in this State; 26 3. The total amount of taxable receipts received by 27 him during the preceding calendar month from sales of 28 tangible personal property by him during such preceding 29 calendar month, including receipts from charge and time 30 sales, but less all deductions allowed by law; 31 4. The amount of credit provided in Section 2d of 32 this Act; 33 5. The amount of tax due; 34 5-5. The signature of the taxpayer; and SB1176 Engrossed -7- LRB9205953SMdv 1 6. Such other reasonable information as the 2 Department may require. 3 If a taxpayer fails to sign a return within 30 days after 4 the proper notice and demand for signature by the Department, 5 the return shall be considered valid and any amount shown to 6 be due on the return shall be deemed assessed. 7 Beginning October 1, 1993, a taxpayer who has an average 8 monthly tax liability of $150,000 or more shall make all 9 payments required by rules of the Department by electronic 10 funds transfer. Beginning October 1, 1994, a taxpayer who has 11 an average monthly tax liability of $100,000 or more shall 12 make all payments required by rules of the Department by 13 electronic funds transfer. Beginning October 1, 1995, a 14 taxpayer who has an average monthly tax liability of $50,000 15 or more shall make all payments required by rules of the 16 Department by electronic funds transfer. Beginning October 1, 17 2000, a taxpayer who has an annual tax liability of $200,000 18 or more shall make all payments required by rules of the 19 Department by electronic funds transfer. The term "annual 20 tax liability" shall be the sum of the taxpayer's liabilities 21 under this Act, and under all other State and local 22 occupation and use tax laws administered by the Department, 23 for the immediately preceding calendar year. The term 24 "average monthly tax liability" means the sum of the 25 taxpayer's liabilities under this Act, and under all other 26 State and local occupation and use tax laws administered by 27 the Department, for the immediately preceding calendar year 28 divided by 12. Beginning on October 1, 2002, a taxpayer who 29 has a tax liability in the amount set forth in subsection (b) 30 of Section 2505-210 of the Department of Revenue Law shall 31 make all payments required by rules of the Department by 32 electronic funds transfer. 33 Before August 1 of each year beginning in 1993, the 34 Department shall notify all taxpayers required to make SB1176 Engrossed -8- LRB9205953SMdv 1 payments by electronic funds transfer. All taxpayers required 2 to make payments by electronic funds transfer shall make 3 those payments for a minimum of one year beginning on October 4 1. 5 Any taxpayer not required to make payments by electronic 6 funds transfer may make payments by electronic funds transfer 7 with the permission of the Department. 8 All taxpayers required to make payment by electronic 9 funds transfer and any taxpayers authorized to voluntarily 10 make payments by electronic funds transfer shall make those 11 payments in the manner authorized by the Department. 12 The Department shall adopt such rules as are necessary to 13 effectuate a program of electronic funds transfer and the 14 requirements of this Section. 15 Before October 1, 2000, if the taxpayer's average monthly 16 tax liability to the Department under this Act, the 17 Retailers' Occupation Tax Act, the Service Occupation Tax 18 Act, the Service Use Tax Act was $10,000 or more during the 19 preceding 4 complete calendar quarters, he shall file a 20 return with the Department each month by the 20th day of the 21 month next following the month during which such tax 22 liability is incurred and shall make payments to the 23 Department on or before the 7th, 15th, 22nd and last day of 24 the month during which such liability is incurred. On and 25 after October 1, 2000, if the taxpayer's average monthly tax 26 liability to the Department under this Act, the Retailers' 27 Occupation Tax Act, the Service Occupation Tax Act, and the 28 Service Use Tax Act was $20,000 or more during the preceding 29 4 complete calendar quarters, he shall file a return with the 30 Department each month by the 20th day of the month next 31 following the month during which such tax liability is 32 incurred and shall make payment to the Department on or 33 before the 7th, 15th, 22nd and last day of the month during 34 which such liability is incurred. If the month during which SB1176 Engrossed -9- LRB9205953SMdv 1 such tax liability is incurred began prior to January 1, 2 1985, each payment shall be in an amount equal to 1/4 of the 3 taxpayer's actual liability for the month or an amount set by 4 the Department not to exceed 1/4 of the average monthly 5 liability of the taxpayer to the Department for the preceding 6 4 complete calendar quarters (excluding the month of highest 7 liability and the month of lowest liability in such 4 quarter 8 period). If the month during which such tax liability is 9 incurred begins on or after January 1, 1985, and prior to 10 January 1, 1987, each payment shall be in an amount equal to 11 22.5% of the taxpayer's actual liability for the month or 12 27.5% of the taxpayer's liability for the same calendar month 13 of the preceding year. If the month during which such tax 14 liability is incurred begins on or after January 1, 1987, and 15 prior to January 1, 1988, each payment shall be in an amount 16 equal to 22.5% of the taxpayer's actual liability for the 17 month or 26.25% of the taxpayer's liability for the same 18 calendar month of the preceding year. If the month during 19 which such tax liability is incurred begins on or after 20 January 1, 1988, and prior to January 1, 1989, or begins on 21 or after January 1, 1996, each payment shall be in an amount 22 equal to 22.5% of the taxpayer's actual liability for the 23 month or 25% of the taxpayer's liability for the same 24 calendar month of the preceding year. If the month during 25 which such tax liability is incurred begins on or after 26 January 1, 1989, and prior to January 1, 1996, each payment 27 shall be in an amount equal to 22.5% of the taxpayer's actual 28 liability for the month or 25% of the taxpayer's liability 29 for the same calendar month of the preceding year or 100% of 30 the taxpayer's actual liability for the quarter monthly 31 reporting period. The amount of such quarter monthly 32 payments shall be credited against the final tax liability of 33 the taxpayer's return for that month. Before October 1, 34 2000, once applicable, the requirement of the making of SB1176 Engrossed -10- LRB9205953SMdv 1 quarter monthly payments to the Department shall continue 2 until such taxpayer's average monthly liability to the 3 Department during the preceding 4 complete calendar quarters 4 (excluding the month of highest liability and the month of 5 lowest liability) is less than $9,000, or until such 6 taxpayer's average monthly liability to the Department as 7 computed for each calendar quarter of the 4 preceding 8 complete calendar quarter period is less than $10,000. 9 However, if a taxpayer can show the Department that a 10 substantial change in the taxpayer's business has occurred 11 which causes the taxpayer to anticipate that his average 12 monthly tax liability for the reasonably foreseeable future 13 will fall below the $10,000 threshold stated above, then such 14 taxpayer may petition the Department for change in such 15 taxpayer's reporting status. On and after October 1, 2000, 16 once applicable, the requirement of the making of quarter 17 monthly payments to the Department shall continue until such 18 taxpayer's average monthly liability to the Department during 19 the preceding 4 complete calendar quarters (excluding the 20 month of highest liability and the month of lowest liability) 21 is less than $19,000 or until such taxpayer's average monthly 22 liability to the Department as computed for each calendar 23 quarter of the 4 preceding complete calendar quarter period 24 is less than $20,000. However, if a taxpayer can show the 25 Department that a substantial change in the taxpayer's 26 business has occurred which causes the taxpayer to anticipate 27 that his average monthly tax liability for the reasonably 28 foreseeable future will fall below the $20,000 threshold 29 stated above, then such taxpayer may petition the Department 30 for a change in such taxpayer's reporting status. The 31 Department shall change such taxpayer's reporting status 32 unless it finds that such change is seasonal in nature and 33 not likely to be long term. If any such quarter monthly 34 payment is not paid at the time or in the amount required by SB1176 Engrossed -11- LRB9205953SMdv 1 this Section, then the taxpayer shall be liable for penalties 2 and interest on the difference between the minimum amount due 3 and the amount of such quarter monthly payment actually and 4 timely paid, except insofar as the taxpayer has previously 5 made payments for that month to the Department in excess of 6 the minimum payments previously due as provided in this 7 Section. The Department shall make reasonable rules and 8 regulations to govern the quarter monthly payment amount and 9 quarter monthly payment dates for taxpayers who file on other 10 than a calendar monthly basis. 11 If any such payment provided for in this Section exceeds 12 the taxpayer's liabilities under this Act, the Retailers' 13 Occupation Tax Act, the Service Occupation Tax Act and the 14 Service Use Tax Act, as shown by an original monthly return, 15 the Department shall issue to the taxpayer a credit 16 memorandum no later than 30 days after the date of payment, 17 which memorandum may be submitted by the taxpayer to the 18 Department in payment of tax liability subsequently to be 19 remitted by the taxpayer to the Department or be assigned by 20 the taxpayer to a similar taxpayer under this Act, the 21 Retailers' Occupation Tax Act, the Service Occupation Tax Act 22 or the Service Use Tax Act, in accordance with reasonable 23 rules and regulations to be prescribed by the Department, 24 except that if such excess payment is shown on an original 25 monthly return and is made after December 31, 1986, no credit 26 memorandum shall be issued, unless requested by the taxpayer. 27 If no such request is made, the taxpayer may credit such 28 excess payment against tax liability subsequently to be 29 remitted by the taxpayer to the Department under this Act, 30 the Retailers' Occupation Tax Act, the Service Occupation Tax 31 Act or the Service Use Tax Act, in accordance with reasonable 32 rules and regulations prescribed by the Department. If the 33 Department subsequently determines that all or any part of 34 the credit taken was not actually due to the taxpayer, the SB1176 Engrossed -12- LRB9205953SMdv 1 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced 2 by 2.1% or 1.75% of the difference between the credit taken 3 and that actually due, and the taxpayer shall be liable for 4 penalties and interest on such difference. 5 If the retailer is otherwise required to file a monthly 6 return and if the retailer's average monthly tax liability to 7 the Department does not exceed $200, the Department may 8 authorize his returns to be filed on a quarter annual basis, 9 with the return for January, February, and March of a given 10 year being due by April 20 of such year; with the return for 11 April, May and June of a given year being due by July 20 of 12 such year; with the return for July, August and September of 13 a given year being due by October 20 of such year, and with 14 the return for October, November and December of a given year 15 being due by January 20 of the following year. 16 If the retailer is otherwise required to file a monthly 17 or quarterly return and if the retailer's average monthly tax 18 liability to the Department does not exceed $50, the 19 Department may authorize his returns to be filed on an annual 20 basis, with the return for a given year being due by January 21 20 of the following year. 22 Such quarter annual and annual returns, as to form and 23 substance, shall be subject to the same requirements as 24 monthly returns. 25 Notwithstanding any other provision in this Act 26 concerning the time within which a retailer may file his 27 return, in the case of any retailer who ceases to engage in a 28 kind of business which makes him responsible for filing 29 returns under this Act, such retailer shall file a final 30 return under this Act with the Department not more than one 31 month after discontinuing such business. 32 In addition, with respect to motor vehicles, watercraft, 33 aircraft, and trailers that are required to be registered 34 with an agency of this State, every retailer selling this SB1176 Engrossed -13- LRB9205953SMdv 1 kind of tangible personal property shall file, with the 2 Department, upon a form to be prescribed and supplied by the 3 Department, a separate return for each such item of tangible 4 personal property which the retailer sells, except that if, 5 in the same transaction, (i) a retailer of aircraft, 6 watercraft, motor vehicles or trailers transfers more than 7 one aircraft, watercraft, motor vehicle or trailer to another 8 aircraft, watercraft, motor vehicle or trailer retailer for 9 the purpose of resale or (ii) a retailer of aircraft, 10 watercraft, motor vehicles, or trailers transfers more than 11 one aircraft, watercraft, motor vehicle, or trailer to a 12 purchaser for use as a qualifying rolling stock as provided 13 in Section 3-55 of this Act, then that seller may report the 14 transfer of all the aircraft, watercraft, motor vehicles or 15 trailers involved in that transaction to the Department on 16 the same uniform invoice-transaction reporting return form. 17 For purposes of this Section, "watercraft" means a Class 2, 18 Class 3, or Class 4 watercraft as defined in Section 3-2 of 19 the Boat Registration and Safety Act, a personal watercraft, 20 or any boat equipped with an inboard motor. 21 The transaction reporting return in the case of motor 22 vehicles or trailers that are required to be registered with 23 an agency of this State, shall be the same document as the 24 Uniform Invoice referred to in Section 5-402 of the Illinois 25 Vehicle Code and must show the name and address of the 26 seller; the name and address of the purchaser; the amount of 27 the selling price including the amount allowed by the 28 retailer for traded-in property, if any; the amount allowed 29 by the retailer for the traded-in tangible personal property, 30 if any, to the extent to which Section 2 of this Act allows 31 an exemption for the value of traded-in property; the balance 32 payable after deducting such trade-in allowance from the 33 total selling price; the amount of tax due from the retailer 34 with respect to such transaction; the amount of tax collected SB1176 Engrossed -14- LRB9205953SMdv 1 from the purchaser by the retailer on such transaction (or 2 satisfactory evidence that such tax is not due in that 3 particular instance, if that is claimed to be the fact); the 4 place and date of the sale; a sufficient identification of 5 the property sold; such other information as is required in 6 Section 5-402 of the Illinois Vehicle Code, and such other 7 information as the Department may reasonably require. 8 The transaction reporting return in the case of 9 watercraft and aircraft must show the name and address of the 10 seller; the name and address of the purchaser; the amount of 11 the selling price including the amount allowed by the 12 retailer for traded-in property, if any; the amount allowed 13 by the retailer for the traded-in tangible personal property, 14 if any, to the extent to which Section 2 of this Act allows 15 an exemption for the value of traded-in property; the balance 16 payable after deducting such trade-in allowance from the 17 total selling price; the amount of tax due from the retailer 18 with respect to such transaction; the amount of tax collected 19 from the purchaser by the retailer on such transaction (or 20 satisfactory evidence that such tax is not due in that 21 particular instance, if that is claimed to be the fact); the 22 place and date of the sale, a sufficient identification of 23 the property sold, and such other information as the 24 Department may reasonably require. 25 Such transaction reporting return shall be filed not 26 later than 20 days after the date of delivery of the item 27 that is being sold, but may be filed by the retailer at any 28 time sooner than that if he chooses to do so. The 29 transaction reporting return and tax remittance or proof of 30 exemption from the tax that is imposed by this Act may be 31 transmitted to the Department by way of the State agency with 32 which, or State officer with whom, the tangible personal 33 property must be titled or registered (if titling or 34 registration is required) if the Department and such agency SB1176 Engrossed -15- LRB9205953SMdv 1 or State officer determine that this procedure will expedite 2 the processing of applications for title or registration. 3 With each such transaction reporting return, the retailer 4 shall remit the proper amount of tax due (or shall submit 5 satisfactory evidence that the sale is not taxable if that is 6 the case), to the Department or its agents, whereupon the 7 Department shall issue, in the purchaser's name, a tax 8 receipt (or a certificate of exemption if the Department is 9 satisfied that the particular sale is tax exempt) which such 10 purchaser may submit to the agency with which, or State 11 officer with whom, he must title or register the tangible 12 personal property that is involved (if titling or 13 registration is required) in support of such purchaser's 14 application for an Illinois certificate or other evidence of 15 title or registration to such tangible personal property. 16 No retailer's failure or refusal to remit tax under this 17 Act precludes a user, who has paid the proper tax to the 18 retailer, from obtaining his certificate of title or other 19 evidence of title or registration (if titling or registration 20 is required) upon satisfying the Department that such user 21 has paid the proper tax (if tax is due) to the retailer. The 22 Department shall adopt appropriate rules to carry out the 23 mandate of this paragraph. 24 If the user who would otherwise pay tax to the retailer 25 wants the transaction reporting return filed and the payment 26 of tax or proof of exemption made to the Department before 27 the retailer is willing to take these actions and such user 28 has not paid the tax to the retailer, such user may certify 29 to the fact of such delay by the retailer, and may (upon the 30 Department being satisfied of the truth of such 31 certification) transmit the information required by the 32 transaction reporting return and the remittance for tax or 33 proof of exemption directly to the Department and obtain his 34 tax receipt or exemption determination, in which event the SB1176 Engrossed -16- LRB9205953SMdv 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 Where a retailer collects the tax with respect to the 10 selling price of tangible personal property which he sells 11 and the purchaser thereafter returns such tangible personal 12 property and the retailer refunds the selling price thereof 13 to the purchaser, such retailer shall also refund, to the 14 purchaser, the tax so collected from the purchaser. When 15 filing his return for the period in which he refunds such tax 16 to the purchaser, the retailer may deduct the amount of the 17 tax so refunded by him to the purchaser from any other use 18 tax which such retailer may be required to pay or remit to 19 the Department, as shown by such return, if the amount of the 20 tax to be deducted was previously remitted to the Department 21 by such retailer. If the retailer has not previously 22 remitted the amount of such tax to the Department, he is 23 entitled to no deduction under this Act upon refunding such 24 tax to the purchaser. 25 Any retailer filing a return under this Section shall 26 also include (for the purpose of paying tax thereon) the 27 total tax covered by such return upon the selling price of 28 tangible personal property purchased by him at retail from a 29 retailer, but as to which the tax imposed by this Act was not 30 collected from the retailer filing such return, and such 31 retailer shall remit the amount of such tax to the Department 32 when filing such return. 33 If experience indicates such action to be practicable, 34 the Department may prescribe and furnish a combination or SB1176 Engrossed -17- LRB9205953SMdv 1 joint return which will enable retailers, who are required to 2 file returns hereunder and also under the Retailers' 3 Occupation Tax Act, to furnish all the return information 4 required by both Acts on the one form. 5 Where the retailer has more than one business registered 6 with the Department under separate registration under this 7 Act, such retailer may not file each return that is due as a 8 single return covering all such registered businesses, but 9 shall file separate returns for each such registered 10 business. 11 Beginning January 1, 1990, each month the Department 12 shall pay into the State and Local Sales Tax Reform Fund, a 13 special fund in the State Treasury which is hereby created, 14 the net revenue realized for the preceding month from the 1% 15 tax on sales of food for human consumption which is to be 16 consumed off the premises where it is sold (other than 17 alcoholic beverages, soft drinks and food which has been 18 prepared for immediate consumption) and prescription and 19 nonprescription medicines, drugs, medical appliances and 20 insulin, urine testing materials, syringes and needles used 21 by diabetics. 22 Beginning January 1, 1990, each month the Department 23 shall pay into the County and Mass Transit District Fund 4% 24 of the net revenue realized for the preceding month from the 25 6.25% general rate on the selling price of tangible personal 26 property which is purchased outside Illinois at retail from a 27 retailer and which is titled or registered by an agency of 28 this State's government. 29 Beginning January 1, 1990, each month the Department 30 shall pay into the State and Local Sales Tax Reform Fund, a 31 special fund in the State Treasury, 20% of the net revenue 32 realized for the preceding month from the 6.25% general rate 33 on the selling price of tangible personal property, other 34 than tangible personal property which is purchased outside SB1176 Engrossed -18- LRB9205953SMdv 1 Illinois at retail from a retailer and which is titled or 2 registered by an agency of this State's government. 3 Beginning August 1, 2000, each month the Department shall 4 pay into the State and Local Sales Tax Reform Fund 100% of 5 the net revenue realized for the preceding month from the 6 1.25% rate on the selling price of motor fuel and gasohol. 7 Beginning January 1, 1990, each month the Department 8 shall pay into the Local Government Tax Fund 16% of the net 9 revenue realized for the preceding month from the 6.25% 10 general rate on the selling price of tangible personal 11 property which is purchased outside Illinois at retail from a 12 retailer and which is titled or registered by an agency of 13 this State's government. 14 Of the remainder of the moneys received by the Department 15 pursuant to this Act, (a) 1.75% thereof shall be paid into 16 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 17 and on and after July 1, 1989, 3.8% thereof shall be paid 18 into the Build Illinois Fund; provided, however, that if in 19 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 20 as the case may be, of the moneys received by the Department 21 and required to be paid into the Build Illinois Fund pursuant 22 to Section 3 of the Retailers' Occupation Tax Act, Section 9 23 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 24 Section 9 of the Service Occupation Tax Act, such Acts being 25 hereinafter called the "Tax Acts" and such aggregate of 2.2% 26 or 3.8%, as the case may be, of moneys being hereinafter 27 called the "Tax Act Amount", and (2) the amount transferred 28 to the Build Illinois Fund from the State and Local Sales Tax 29 Reform Fund shall be less than the Annual Specified Amount 30 (as defined in Section 3 of the Retailers' Occupation Tax 31 Act), an amount equal to the difference shall be immediately 32 paid into the Build Illinois Fund from other moneys received 33 by the Department pursuant to the Tax Acts; and further 34 provided, that if on the last business day of any month the SB1176 Engrossed -19- LRB9205953SMdv 1 sum of (1) the Tax Act Amount required to be deposited into 2 the Build Illinois Bond Account in the Build Illinois Fund 3 during such month and (2) the amount transferred during such 4 month to the Build Illinois Fund from the State and Local 5 Sales Tax Reform Fund shall have been less than 1/12 of the 6 Annual Specified Amount, an amount equal to the difference 7 shall be immediately paid into the Build Illinois Fund from 8 other moneys received by the Department pursuant to the Tax 9 Acts; and, further provided, that in no event shall the 10 payments required under the preceding proviso result in 11 aggregate payments into the Build Illinois Fund pursuant to 12 this clause (b) for any fiscal year in excess of the greater 13 of (i) the Tax Act Amount or (ii) the Annual Specified Amount 14 for such fiscal year; and, further provided, that the amounts 15 payable into the Build Illinois Fund under this clause (b) 16 shall be payable only until such time as the aggregate amount 17 on deposit under each trust indenture securing Bonds issued 18 and outstanding pursuant to the Build Illinois Bond Act is 19 sufficient, taking into account any future investment income, 20 to fully provide, in accordance with such indenture, for the 21 defeasance of or the payment of the principal of, premium, if 22 any, and interest on the Bonds secured by such indenture and 23 on any Bonds expected to be issued thereafter and all fees 24 and costs payable with respect thereto, all as certified by 25 the Director of the Bureau of the Budget. If on the last 26 business day of any month in which Bonds are outstanding 27 pursuant to the Build Illinois Bond Act, the aggregate of the 28 moneys deposited in the Build Illinois Bond Account in the 29 Build Illinois Fund in such month shall be less than the 30 amount required to be transferred in such month from the 31 Build Illinois Bond Account to the Build Illinois Bond 32 Retirement and Interest Fund pursuant to Section 13 of the 33 Build Illinois Bond Act, an amount equal to such deficiency 34 shall be immediately paid from other moneys received by the SB1176 Engrossed -20- LRB9205953SMdv 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 SB1176 Engrossed -21- LRB9205953SMdv 1 2002 84,000,000 2 2003 89,000,000 3 2004 93,000,000 4 2005 97,000,000 5 2006 102,000,000 6 2007 108,000,000 7 2008 115,000,000 8 2009 120,000,000 9 2010 126,000,000 10 2011 132,000,000 11 2012 138,000,000 12 2013 and 145,000,000 13 each fiscal year 14 thereafter that bonds 15 are outstanding under 16 Section 13.2 of the 17 Metropolitan Pier and 18 Exposition Authority 19 Act, but not after fiscal year 2029. 20 Beginning July 20, 1993 and in each month of each fiscal 21 year thereafter, one-eighth of the amount requested in the 22 certificate of the Chairman of the Metropolitan Pier and 23 Exposition Authority for that fiscal year, less the amount 24 deposited into the McCormick Place Expansion Project Fund by 25 the State Treasurer in the respective month under subsection 26 (g) of Section 13 of the Metropolitan Pier and Exposition 27 Authority Act, plus cumulative deficiencies in the deposits 28 required under this Section for previous months and years, 29 shall be deposited into the McCormick Place Expansion Project 30 Fund, until the full amount requested for the fiscal year, 31 but not in excess of the amount specified above as "Total 32 Deposit", has been deposited. 33 Subject to payment of amounts into the Build Illinois 34 Fund and the McCormick Place Expansion Project Fund pursuant SB1176 Engrossed -22- LRB9205953SMdv 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. SB1176 Engrossed -23- LRB9205953SMdv 1 Beginning April 1, 2000, this transfer is no longer required 2 and shall not be made. 3 Net revenue realized for a month shall be the revenue 4 collected by the State pursuant to this Act, less the amount 5 paid out during that month as refunds to taxpayers for 6 overpayment of liability. 7 For greater simplicity of administration, manufacturers, 8 importers and wholesalers whose products are sold at retail 9 in Illinois by numerous retailers, and who wish to do so, may 10 assume the responsibility for accounting and paying to the 11 Department all tax accruing under this Act with respect to 12 such sales, if the retailers who are affected do not make 13 written objection to the Department to this arrangement. 14 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98; 15 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff. 16 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901, 17 eff. 1-1-01; revised 8-30-00.) 18 Section 20. The Service Use Tax Act is amended by 19 changing Section 9 as follows: 20 (35 ILCS 110/9) (from Ch. 120, par. 439.39) 21 Sec. 9. Each serviceman required or authorized to 22 collect the tax herein imposed shall pay to the Department 23 the amount of such tax (except as otherwise provided) at the 24 time when he is required to file his return for the period 25 during which such tax was collected, less a discount of 2.1% 26 prior to January 1, 1990 and 1.75% on and after January 1, 27 1990, or $5 per calendar year, whichever is greater, which is 28 allowed to reimburse the serviceman for expenses incurred in 29 collecting the tax, keeping records, preparing and filing 30 returns, remitting the tax and supplying data to the 31 Department on request. A serviceman need not remit that part 32 of any tax collected by him to the extent that he is required SB1176 Engrossed -24- LRB9205953SMdv 1 to pay and does pay the tax imposed by the Service Occupation 2 Tax Act with respect to his sale of service involving the 3 incidental transfer by him of the same property. 4 Except as provided hereinafter in this Section, on or 5 before the twentieth day of each calendar month, such 6 serviceman shall file a return for the preceding calendar 7 month in accordance with reasonable Rules and Regulations to 8 be promulgated by the Department. Such return shall be filed 9 on a form prescribed by the Department and shall contain such 10 information as the Department may reasonably require. 11 The Department may require returns to be filed on a 12 quarterly basis. If so required, a return for each calendar 13 quarter shall be filed on or before the twentieth day of the 14 calendar month following the end of such calendar quarter. 15 The taxpayer shall also file a return with the Department for 16 each of the first two months of each calendar quarter, on or 17 before the twentieth day of the following calendar month, 18 stating: 19 1. The name of the seller; 20 2. The address of the principal place of business 21 from which he engages in business as a serviceman in this 22 State; 23 3. The total amount of taxable receipts received by 24 him during the preceding calendar month, including 25 receipts from charge and time sales, but less all 26 deductions allowed by law; 27 4. The amount of credit provided in Section 2d of 28 this Act; 29 5. The amount of tax due; 30 5-5. The signature of the taxpayer; and 31 6. Such other reasonable information as the 32 Department may require. 33 If a taxpayer fails to sign a return within 30 days after 34 the proper notice and demand for signature by the Department, SB1176 Engrossed -25- LRB9205953SMdv 1 the return shall be considered valid and any amount shown to 2 be due on the return shall be deemed assessed. 3 Beginning October 1, 1993, a taxpayer who has an average 4 monthly tax liability of $150,000 or more shall make all 5 payments required by rules of the Department by electronic 6 funds transfer. Beginning October 1, 1994, a taxpayer who 7 has an average monthly tax liability of $100,000 or more 8 shall make all payments required by rules of the Department 9 by electronic funds transfer. Beginning October 1, 1995, a 10 taxpayer who has an average monthly tax liability of $50,000 11 or more shall make all payments required by rules of the 12 Department by electronic funds transfer. Beginning October 1, 13 2000, a taxpayer who has an annual tax liability of $200,000 14 or more shall make all payments required by rules of the 15 Department by electronic funds transfer. The term "annual 16 tax liability" shall be the sum of the taxpayer's liabilities 17 under this Act, and under all other State and local 18 occupation and use tax laws administered by the Department, 19 for the immediately preceding calendar year. The term 20 "average monthly tax liability" means the sum of the 21 taxpayer's liabilities under this Act, and under all other 22 State and local occupation and use tax laws administered by 23 the Department, for the immediately preceding calendar year 24 divided by 12. Beginning on October 1, 2002, a taxpayer who 25 has a tax liability in the amount set forth in subsection (b) 26 of Section 2505-210 of the Department of Revenue Law shall 27 make all payments required by rules of the Department by 28 electronic funds transfer. 29 Before August 1 of each year beginning in 1993, the 30 Department shall notify all taxpayers required to make 31 payments by electronic funds transfer. All taxpayers required 32 to make payments by electronic funds transfer shall make 33 those payments for a minimum of one year beginning on October 34 1. SB1176 Engrossed -26- LRB9205953SMdv 1 Any taxpayer not required to make payments by electronic 2 funds transfer may make payments by electronic funds transfer 3 with the permission of the Department. 4 All taxpayers required to make payment by electronic 5 funds transfer and any taxpayers authorized to voluntarily 6 make payments by electronic funds transfer shall make those 7 payments in the manner authorized by the Department. 8 The Department shall adopt such rules as are necessary to 9 effectuate a program of electronic funds transfer and the 10 requirements of this Section. 11 If the serviceman is otherwise required to file a monthly 12 return and if the serviceman's average monthly tax liability 13 to the Department does not exceed $200, the Department may 14 authorize his returns to be filed on a quarter annual basis, 15 with the return for January, February and March of a given 16 year being due by April 20 of such year; with the return for 17 April, May and June of a given year being due by July 20 of 18 such year; with the return for July, August and September of 19 a given year being due by October 20 of such year, and with 20 the return for October, November and December of a given year 21 being due by January 20 of the following year. 22 If the serviceman is otherwise required to file a monthly 23 or quarterly return and if the serviceman's average monthly 24 tax liability to the Department does not exceed $50, the 25 Department may authorize his returns to be filed on an annual 26 basis, with the return for a given year being due by January 27 20 of the following year. 28 Such quarter annual and annual returns, as to form and 29 substance, shall be subject to the same requirements as 30 monthly returns. 31 Notwithstanding any other provision in this Act 32 concerning the time within which a serviceman may file his 33 return, in the case of any serviceman who ceases to engage in 34 a kind of business which makes him responsible for filing SB1176 Engrossed -27- LRB9205953SMdv 1 returns under this Act, such serviceman shall file a final 2 return under this Act with the Department not more than 1 3 month after discontinuing such business. 4 Where a serviceman collects the tax with respect to the 5 selling price of property which he sells and the purchaser 6 thereafter returns such property and the serviceman refunds 7 the selling price thereof to the purchaser, such serviceman 8 shall also refund, to the purchaser, the tax so collected 9 from the purchaser. When filing his return for the period in 10 which he refunds such tax to the purchaser, the serviceman 11 may deduct the amount of the tax so refunded by him to the 12 purchaser from any other Service Use Tax, Service Occupation 13 Tax, retailers' occupation tax or use tax which such 14 serviceman may be required to pay or remit to the Department, 15 as shown by such return, provided that the amount of the tax 16 to be deducted shall previously have been remitted to the 17 Department by such serviceman. If the serviceman shall not 18 previously have remitted the amount of such tax to the 19 Department, he shall be entitled to no deduction hereunder 20 upon refunding such tax to the purchaser. 21 Any serviceman filing a return hereunder shall also 22 include the total tax upon the selling price of tangible 23 personal property purchased for use by him as an incident to 24 a sale of service, and such serviceman shall remit the amount 25 of such tax to the Department when filing such return. 26 If experience indicates such action to be practicable, 27 the Department may prescribe and furnish a combination or 28 joint return which will enable servicemen, who are required 29 to file returns hereunder and also under the Service 30 Occupation Tax Act, to furnish all the return information 31 required by both Acts on the one form. 32 Where the serviceman has more than one business 33 registered with the Department under separate registration 34 hereunder, such serviceman shall not file each return that is SB1176 Engrossed -28- LRB9205953SMdv 1 due as a single return covering all such registered 2 businesses, but shall file separate returns for each such 3 registered business. 4 Beginning January 1, 1990, each month the Department 5 shall pay into the State and Local Tax Reform Fund, a special 6 fund in the State Treasury, the net revenue realized for the 7 preceding month from the 1% tax on sales of food for human 8 consumption which is to be consumed off the premises where it 9 is sold (other than alcoholic beverages, soft drinks and food 10 which has been prepared for immediate consumption) and 11 prescription and nonprescription medicines, drugs, medical 12 appliances and insulin, urine testing materials, syringes and 13 needles used by diabetics. 14 Beginning January 1, 1990, each month the Department 15 shall pay into the State and Local Sales Tax Reform Fund 20% 16 of the net revenue realized for the preceding month from the 17 6.25% general rate on transfers of tangible personal 18 property, other than tangible personal property which is 19 purchased outside Illinois at retail from a retailer and 20 which is titled or registered by an agency of this State's 21 government. 22 Beginning August 1, 2000, each month the Department shall 23 pay into the State and Local Sales Tax Reform Fund 100% of 24 the net revenue realized for the preceding month from the 25 1.25% rate on the selling price of motor fuel and gasohol. 26 Of the remainder of the moneys received by the Department 27 pursuant to this Act, (a) 1.75% thereof shall be paid into 28 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 29 and on and after July 1, 1989, 3.8% thereof shall be paid 30 into the Build Illinois Fund; provided, however, that if in 31 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 32 as the case may be, of the moneys received by the Department 33 and required to be paid into the Build Illinois Fund pursuant 34 to Section 3 of the Retailers' Occupation Tax Act, Section 9 SB1176 Engrossed -29- LRB9205953SMdv 1 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 2 Section 9 of the Service Occupation Tax Act, such Acts being 3 hereinafter called the "Tax Acts" and such aggregate of 2.2% 4 or 3.8%, as the case may be, of moneys being hereinafter 5 called the "Tax Act Amount", and (2) the amount transferred 6 to the Build Illinois Fund from the State and Local Sales Tax 7 Reform Fund shall be less than the Annual Specified Amount 8 (as defined in Section 3 of the Retailers' Occupation Tax 9 Act), an amount equal to the difference shall be immediately 10 paid into the Build Illinois Fund from other moneys received 11 by the Department pursuant to the Tax Acts; and further 12 provided, that if on the last business day of any month the 13 sum of (1) the Tax Act Amount required to be deposited into 14 the Build Illinois Bond Account in the Build Illinois Fund 15 during such month and (2) the amount transferred during such 16 month to the Build Illinois Fund from the State and Local 17 Sales Tax Reform Fund shall have been less than 1/12 of the 18 Annual Specified Amount, an amount equal to the difference 19 shall be immediately paid into the Build Illinois Fund from 20 other moneys received by the Department pursuant to the Tax 21 Acts; and, further provided, that in no event shall the 22 payments required under the preceding proviso result in 23 aggregate payments into the Build Illinois Fund pursuant to 24 this clause (b) for any fiscal year in excess of the greater 25 of (i) the Tax Act Amount or (ii) the Annual Specified Amount 26 for such fiscal year; and, further provided, that the amounts 27 payable into the Build Illinois Fund under this clause (b) 28 shall be payable only until such time as the aggregate amount 29 on deposit under each trust indenture securing Bonds issued 30 and outstanding pursuant to the Build Illinois Bond Act is 31 sufficient, taking into account any future investment income, 32 to fully provide, in accordance with such indenture, for the 33 defeasance of or the payment of the principal of, premium, if 34 any, and interest on the Bonds secured by such indenture and SB1176 Engrossed -30- LRB9205953SMdv 1 on any Bonds expected to be issued thereafter and all fees 2 and costs payable with respect thereto, all as certified by 3 the Director of the Bureau of the Budget. If on the last 4 business day of any month in which Bonds are outstanding 5 pursuant to the Build Illinois Bond Act, the aggregate of the 6 moneys deposited in the Build Illinois Bond Account in the 7 Build Illinois Fund in such month shall be less than the 8 amount required to be transferred in such month from the 9 Build Illinois Bond Account to the Build Illinois Bond 10 Retirement and Interest Fund pursuant to Section 13 of the 11 Build Illinois Bond Act, an amount equal to such deficiency 12 shall be immediately paid from other moneys received by the 13 Department pursuant to the Tax Acts to the Build Illinois 14 Fund; provided, however, that any amounts paid to the Build 15 Illinois Fund in any fiscal year pursuant to this sentence 16 shall be deemed to constitute payments pursuant to clause (b) 17 of the preceding sentence and shall reduce the amount 18 otherwise payable for such fiscal year pursuant to clause (b) 19 of the preceding sentence. The moneys received by the 20 Department pursuant to this Act and required to be deposited 21 into the Build Illinois Fund are subject to the pledge, claim 22 and charge set forth in Section 12 of the Build Illinois Bond 23 Act. 24 Subject to payment of amounts into the Build Illinois 25 Fund as provided in the preceding paragraph or in any 26 amendment thereto hereafter enacted, the following specified 27 monthly installment of the amount requested in the 28 certificate of the Chairman of the Metropolitan Pier and 29 Exposition Authority provided under Section 8.25f of the 30 State Finance Act, but not in excess of the sums designated 31 as "Total Deposit", shall be deposited in the aggregate from 32 collections under Section 9 of the Use Tax Act, Section 9 of 33 the Service Use Tax Act, Section 9 of the Service Occupation 34 Tax Act, and Section 3 of the Retailers' Occupation Tax Act SB1176 Engrossed -31- LRB9205953SMdv 1 into the McCormick Place Expansion Project Fund in the 2 specified fiscal years. 3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 84,000,000 14 2003 89,000,000 15 2004 93,000,000 16 2005 97,000,000 17 2006 102,000,000 18 2007 108,000,000 19 2008 115,000,000 20 2009 120,000,000 21 2010 126,000,000 22 2011 132,000,000 23 2012 138,000,000 24 2013 and 145,000,000 25 each fiscal year 26 thereafter that bonds 27 are outstanding under 28 Section 13.2 of the 29 Metropolitan Pier and 30 Exposition Authority Act, 31 but not after fiscal year 2029. 32 Beginning July 20, 1993 and in each month of each fiscal 33 year thereafter, one-eighth of the amount requested in the 34 certificate of the Chairman of the Metropolitan Pier and SB1176 Engrossed -32- LRB9205953SMdv 1 Exposition Authority for that fiscal year, less the amount 2 deposited into the McCormick Place Expansion Project Fund by 3 the State Treasurer in the respective month under subsection 4 (g) of Section 13 of the Metropolitan Pier and Exposition 5 Authority Act, plus cumulative deficiencies in the deposits 6 required under this Section for previous months and years, 7 shall be deposited into the McCormick Place Expansion Project 8 Fund, until the full amount requested for the fiscal year, 9 but not in excess of the amount specified above as "Total 10 Deposit", has been deposited. 11 Subject to payment of amounts into the Build Illinois 12 Fund and the McCormick Place Expansion Project Fund pursuant 13 to the preceding paragraphs or in any amendment thereto 14 hereafter enacted, each month the Department shall pay into 15 the Local Government Distributive Fund 0.4% of the net 16 revenue realized for the preceding month from the 5% general 17 rate or 0.4% of 80% of the net revenue realized for the 18 preceding month from the 6.25% general rate, as the case may 19 be, on the selling price of tangible personal property which 20 amount shall, subject to appropriation, be distributed as 21 provided in Section 2 of the State Revenue Sharing Act. No 22 payments or distributions pursuant to this paragraph shall be 23 made if the tax imposed by this Act on photo processing 24 products is declared unconstitutional, or if the proceeds 25 from such tax are unavailable for distribution because of 26 litigation. 27 Subject to payment of amounts into the Build Illinois 28 Fund, the McCormick Place Expansion Project Fund, and the 29 Local Government Distributive Fund pursuant to the preceding 30 paragraphs or in any amendments thereto hereafter enacted, 31 beginning July 1, 1993, the Department shall each month pay 32 into the Illinois Tax Increment Fund 0.27% of 80% of the net 33 revenue realized for the preceding month from the 6.25% 34 general rate on the selling price of tangible personal SB1176 Engrossed -33- LRB9205953SMdv 1 property. 2 All remaining moneys received by the Department pursuant 3 to this Act shall be paid into the General Revenue Fund of 4 the State Treasury. 5 As soon as possible after the first day of each month, 6 upon certification of the Department of Revenue, the 7 Comptroller shall order transferred and the Treasurer shall 8 transfer from the General Revenue Fund to the Motor Fuel Tax 9 Fund an amount equal to 1.7% of 80% of the net revenue 10 realized under this Act for the second preceding month. 11 Beginning April 1, 2000, this transfer is no longer required 12 and shall not be made. 13 Net revenue realized for a month shall be the revenue 14 collected by the State pursuant to this Act, less the amount 15 paid out during that month as refunds to taxpayers for 16 overpayment of liability. 17 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51, 18 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 19 91-872, eff. 7-1-00.) 20 Section 25. 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 SB1176 Engrossed -34- LRB9205953SMdv 1 request. 2 Where such tangible personal property is sold under a 3 conditional sales contract, or under any other form of sale 4 wherein the payment of the principal sum, or a part thereof, 5 is extended beyond the close of the period for which the 6 return is filed, the serviceman, in collecting the tax may 7 collect, for each tax return period, only the tax applicable 8 to the part of the selling price actually received during 9 such tax return period. 10 Except as provided hereinafter in this Section, on or 11 before the twentieth day of each calendar month, such 12 serviceman shall file a return for the preceding calendar 13 month in accordance with reasonable rules and regulations to 14 be promulgated by the Department of Revenue. Such return 15 shall be filed on a form prescribed by the Department and 16 shall contain such information as the Department may 17 reasonably require. 18 The Department may require returns to be filed on a 19 quarterly basis. If so required, a return for each calendar 20 quarter shall be filed on or before the twentieth day of the 21 calendar month following the end of such calendar quarter. 22 The taxpayer shall also file a return with the Department for 23 each of the first two months of each calendar quarter, on or 24 before the twentieth day of the following calendar month, 25 stating: 26 1. The name of the seller; 27 2. The address of the principal place of business 28 from which he engages in business as a serviceman in this 29 State; 30 3. The total amount of taxable receipts received by 31 him during the preceding calendar month, including 32 receipts from charge and time sales, but less all 33 deductions allowed by law; 34 4. The amount of credit provided in Section 2d of SB1176 Engrossed -35- LRB9205953SMdv 1 this Act; 2 5. The amount of tax due; 3 5-5. The signature of the taxpayer; and 4 6. Such other reasonable information as the 5 Department may require. 6 If a taxpayer fails to sign a return within 30 days after 7 the proper notice and demand for signature by the Department, 8 the return shall be considered valid and any amount shown to 9 be due on the return shall be deemed assessed. 10 A serviceman may accept a Manufacturer's Purchase Credit 11 certification from a purchaser in satisfaction of Service Use 12 Tax as provided in Section 3-70 of the Service Use Tax Act if 13 the purchaser provides the appropriate documentation as 14 required by Section 3-70 of the Service Use Tax Act. A 15 Manufacturer's Purchase Credit certification, accepted by a 16 serviceman as provided in Section 3-70 of the Service Use Tax 17 Act, may be used by that serviceman to satisfy Service 18 Occupation Tax liability in the amount claimed in the 19 certification, not to exceed 6.25% of the receipts subject to 20 tax from a qualifying purchase. 21 If the serviceman's average monthly tax liability to the 22 Department does not exceed $200, the Department may authorize 23 his returns to be filed on a quarter annual basis, with the 24 return for January, February and March of a given year being 25 due by April 20 of such year; with the return for April, May 26 and June of a given year being due by July 20 of such year; 27 with the return for July, August and September of a given 28 year being due by October 20 of such year, and with the 29 return for October, November and December of a given year 30 being due by January 20 of the following year. 31 If the serviceman's average monthly tax liability to the 32 Department does not exceed $50, the Department may authorize 33 his returns to be filed on an annual basis, with the return 34 for a given year being due by January 20 of the following SB1176 Engrossed -36- LRB9205953SMdv 1 year. 2 Such quarter annual and annual returns, as to form and 3 substance, shall be subject to the same requirements as 4 monthly returns. 5 Notwithstanding any other provision in this Act 6 concerning the time within which a serviceman may file his 7 return, in the case of any serviceman who ceases to engage in 8 a kind of business which makes him responsible for filing 9 returns under this Act, such serviceman shall file a final 10 return under this Act with the Department not more than 1 11 month after discontinuing such business. 12 Beginning October 1, 1993, a taxpayer who has an average 13 monthly tax liability of $150,000 or more shall make all 14 payments required by rules of the Department by electronic 15 funds transfer. Beginning October 1, 1994, a taxpayer who 16 has an average monthly tax liability of $100,000 or more 17 shall make all payments required by rules of the Department 18 by electronic funds transfer. Beginning October 1, 1995, a 19 taxpayer who has an average monthly tax liability of $50,000 20 or more shall make all payments required by rules of the 21 Department by electronic funds transfer. Beginning October 22 1, 2000, a taxpayer who has an annual tax liability of 23 $200,000 or more shall make all payments required by rules of 24 the Department by electronic funds transfer. The term 25 "annual tax liability" shall be the sum of the taxpayer's 26 liabilities under this Act, and under all other State and 27 local occupation and use tax laws administered by the 28 Department, for the immediately preceding calendar year. The 29 term "average monthly tax liability" means the sum of the 30 taxpayer's liabilities under this Act, and under all other 31 State and local occupation and use tax laws administered by 32 the Department, for the immediately preceding calendar year 33 divided by 12. Beginning on October 1, 2002, a taxpayer who 34 has a tax liability in the amount set forth in subsection (b) SB1176 Engrossed -37- LRB9205953SMdv 1 of Section 2505-210 of the Department of Revenue Law shall 2 make all payments required by rules of the Department by 3 electronic funds transfer. 4 Before August 1 of each year beginning in 1993, the 5 Department shall notify all taxpayers required to make 6 payments by electronic funds transfer. All taxpayers 7 required to make payments by electronic funds transfer shall 8 make those payments for a minimum of one year beginning on 9 October 1. 10 Any taxpayer not required to make payments by electronic 11 funds transfer may make payments by electronic funds transfer 12 with the permission of the Department. 13 All taxpayers required to make payment by electronic 14 funds transfer and any taxpayers authorized to voluntarily 15 make payments by electronic funds transfer shall make those 16 payments in the manner authorized by the Department. 17 The Department shall adopt such rules as are necessary to 18 effectuate a program of electronic funds transfer and the 19 requirements of this Section. 20 Where a serviceman 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 serviceman refunds the selling price thereof 24 to the purchaser, such serviceman 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 serviceman may deduct the amount of the 28 tax so refunded by him to the purchaser from any other 29 Service Occupation Tax, Service Use Tax, Retailers' 30 Occupation Tax or Use Tax which such serviceman may be 31 required to pay or remit to the Department, as shown by such 32 return, provided that the amount of the tax to be deducted 33 shall previously have been remitted to the Department by such 34 serviceman. If the serviceman shall not previously have SB1176 Engrossed -38- LRB9205953SMdv 1 remitted the amount of such tax to the Department, he shall 2 be entitled to no deduction hereunder upon refunding such tax 3 to the purchaser. 4 If experience indicates such action to be practicable, 5 the Department may prescribe and furnish a combination or 6 joint return which will enable servicemen, who are required 7 to file returns hereunder and also under the Retailers' 8 Occupation Tax Act, the Use Tax Act or the Service Use Tax 9 Act, to furnish all the return information required by all 10 said Acts on the one form. 11 Where the serviceman has more than one business 12 registered with the Department under separate registrations 13 hereunder, such serviceman shall file separate returns for 14 each registered business. 15 Beginning January 1, 1990, each month the Department 16 shall pay into the Local Government Tax Fund the revenue 17 realized for the preceding month from the 1% tax on sales of 18 food for human consumption which is to be consumed off the 19 premises where it is sold (other than alcoholic beverages, 20 soft drinks and food which has been prepared for immediate 21 consumption) and prescription and nonprescription medicines, 22 drugs, medical appliances and insulin, urine testing 23 materials, syringes and needles used by diabetics. 24 Beginning January 1, 1990, each month the Department 25 shall pay into the County and Mass Transit District Fund 4% 26 of the revenue realized for the preceding month from the 27 6.25% general rate. 28 Beginning August 1, 2000, each month the Department shall 29 pay into the County and Mass Transit District Fund 20% of the 30 net revenue realized for the preceding month from the 1.25% 31 rate on the selling price of motor fuel and gasohol. 32 Beginning January 1, 1990, each month the Department 33 shall pay into the Local Government Tax Fund 16% of the 34 revenue realized for the preceding month from the 6.25% SB1176 Engrossed -39- LRB9205953SMdv 1 general rate on transfers of tangible personal property. 2 Beginning August 1, 2000, each month the Department shall 3 pay into the Local Government Tax Fund 80% of the net revenue 4 realized for the preceding month from the 1.25% rate on the 5 selling price of motor fuel and gasohol. 6 Of the remainder of the moneys received by the Department 7 pursuant to this Act, (a) 1.75% thereof shall be paid into 8 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 9 and on and after July 1, 1989, 3.8% thereof shall be paid 10 into the Build Illinois Fund; provided, however, that if in 11 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 12 as the case may be, of the moneys received by the Department 13 and required to be paid into the Build Illinois Fund pursuant 14 to Section 3 of the Retailers' Occupation Tax Act, Section 9 15 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 16 Section 9 of the Service Occupation Tax Act, such Acts being 17 hereinafter called the "Tax Acts" and such aggregate of 2.2% 18 or 3.8%, as the case may be, of moneys being hereinafter 19 called the "Tax Act Amount", and (2) the amount transferred 20 to the Build Illinois Fund from the State and Local Sales Tax 21 Reform Fund shall be less than the Annual Specified Amount 22 (as defined in Section 3 of the Retailers' Occupation Tax 23 Act), an amount equal to the difference shall be immediately 24 paid into the Build Illinois Fund from other moneys received 25 by the Department pursuant to the Tax Acts; and further 26 provided, that if on the last business day of any month the 27 sum of (1) the Tax Act Amount required to be deposited into 28 the Build Illinois Account in the Build Illinois Fund during 29 such month and (2) the amount transferred during such month 30 to the Build Illinois Fund from the State and Local Sales Tax 31 Reform Fund shall have been less than 1/12 of the Annual 32 Specified Amount, an amount equal to the difference shall be 33 immediately paid into the Build Illinois Fund from other 34 moneys received by the Department pursuant to the Tax Acts; SB1176 Engrossed -40- LRB9205953SMdv 1 and, further provided, that in no event shall the payments 2 required under the preceding proviso result in aggregate 3 payments into the Build Illinois Fund pursuant to this clause 4 (b) for any fiscal year in excess of the greater of (i) the 5 Tax Act Amount or (ii) the Annual Specified Amount for such 6 fiscal year; and, further provided, that the amounts payable 7 into the Build Illinois Fund under this clause (b) shall be 8 payable only until such time as the aggregate amount on 9 deposit under each trust indenture securing Bonds issued and 10 outstanding pursuant to the Build Illinois Bond Act is 11 sufficient, taking into account any future investment income, 12 to fully provide, in accordance with such indenture, for the 13 defeasance of or the payment of the principal of, premium, if 14 any, and interest on the Bonds secured by such indenture and 15 on any Bonds expected to be issued thereafter and all fees 16 and costs payable with respect thereto, all as certified by 17 the Director of the Bureau of the Budget. If on the last 18 business day of any month in which Bonds are outstanding 19 pursuant to the Build Illinois Bond Act, the aggregate of the 20 moneys deposited in the Build Illinois Bond Account in the 21 Build Illinois Fund in such month shall be less than the 22 amount required to be transferred in such month from the 23 Build Illinois Bond Account to the Build Illinois Bond 24 Retirement and Interest Fund pursuant to Section 13 of the 25 Build Illinois Bond Act, an amount equal to such deficiency 26 shall be immediately paid from other moneys received by the 27 Department pursuant to the Tax Acts to the Build Illinois 28 Fund; provided, however, that any amounts paid to the Build 29 Illinois Fund in any fiscal year pursuant to this sentence 30 shall be deemed to constitute payments pursuant to clause (b) 31 of the preceding sentence and shall reduce the amount 32 otherwise payable for such fiscal year pursuant to clause (b) 33 of the preceding sentence. The moneys received by the 34 Department pursuant to this Act and required to be deposited SB1176 Engrossed -41- LRB9205953SMdv 1 into the Build Illinois Fund are subject to the pledge, claim 2 and charge set forth in Section 12 of the Build Illinois Bond 3 Act. 4 Subject to payment of amounts into the Build Illinois 5 Fund as provided in the preceding paragraph or in any 6 amendment thereto hereafter enacted, the following specified 7 monthly installment of the amount requested in the 8 certificate of the Chairman of the Metropolitan Pier and 9 Exposition Authority provided under Section 8.25f of the 10 State Finance Act, but not in excess of the sums designated 11 as "Total Deposit", shall be deposited in the aggregate from 12 collections under Section 9 of the Use Tax Act, Section 9 of 13 the Service Use Tax Act, Section 9 of the Service Occupation 14 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 15 into the McCormick Place Expansion Project Fund in the 16 specified fiscal years. 17 Fiscal Year Total Deposit 18 1993 $0 19 1994 53,000,000 20 1995 58,000,000 21 1996 61,000,000 22 1997 64,000,000 23 1998 68,000,000 24 1999 71,000,000 25 2000 75,000,000 26 2001 80,000,000 27 2002 84,000,000 28 2003 89,000,000 29 2004 93,000,000 30 2005 97,000,000 31 2006 102,000,000 32 2007 108,000,000 33 2008 115,000,000 34 2009 120,000,000 SB1176 Engrossed -42- LRB9205953SMdv 1 2010 126,000,000 2 2011 132,000,000 3 2012 138,000,000 4 2013 and 145,000,000 5 each fiscal year 6 thereafter that bonds 7 are outstanding under 8 Section 13.2 of the 9 Metropolitan Pier and 10 Exposition Authority 11 Act, but not after fiscal year 2029. 12 Beginning July 20, 1993 and in each month of each fiscal 13 year thereafter, one-eighth of the amount requested in the 14 certificate of the Chairman of the Metropolitan Pier and 15 Exposition Authority for that fiscal year, less the amount 16 deposited into the McCormick Place Expansion Project Fund by 17 the State Treasurer in the respective month under subsection 18 (g) of Section 13 of the Metropolitan Pier and Exposition 19 Authority Act, plus cumulative deficiencies in the deposits 20 required under this Section for previous months and years, 21 shall be deposited into the McCormick Place Expansion Project 22 Fund, until the full amount requested for the fiscal year, 23 but not in excess of the amount specified above as "Total 24 Deposit", has been deposited. 25 Subject to payment of amounts into the Build Illinois 26 Fund and the McCormick Place Expansion Project Fund pursuant 27 to the preceding paragraphs or in any amendment thereto 28 hereafter enacted, each month the Department shall pay into 29 the Local Government Distributive Fund 0.4% of the net 30 revenue realized for the preceding month from the 5% general 31 rate or 0.4% of 80% of the net revenue realized for the 32 preceding month from the 6.25% general rate, as the case may 33 be, on the selling price of tangible personal property which 34 amount shall, subject to appropriation, be distributed as SB1176 Engrossed -43- LRB9205953SMdv 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 SB1176 Engrossed -44- LRB9205953SMdv 1 such year, cost of goods used from stock or taken from stock 2 and given away by the taxpayer during such year, pay roll 3 information of the taxpayer's business during such year and 4 any additional reasonable information which the Department 5 deems would be helpful in determining the accuracy of the 6 monthly, quarterly or annual returns filed by such taxpayer 7 as hereinbefore provided for in this Section. 8 If the annual information return required by this Section 9 is not filed when and as required, the taxpayer shall be 10 liable as follows: 11 (i) Until January 1, 1994, the taxpayer shall be 12 liable for a penalty equal to 1/6 of 1% of the tax due 13 from such taxpayer under this Act during the period to be 14 covered by the annual return for each month or fraction 15 of a month until such return is filed as required, the 16 penalty to be assessed and collected in the same manner 17 as any other penalty provided for in this Act. 18 (ii) On and after January 1, 1994, the taxpayer 19 shall be liable for a penalty as described in Section 3-4 20 of the Uniform Penalty and Interest Act. 21 The chief executive officer, proprietor, owner or highest 22 ranking manager shall sign the annual return to certify the 23 accuracy of the information contained therein. Any person 24 who willfully signs the annual return containing false or 25 inaccurate information shall be guilty of perjury and 26 punished accordingly. The annual return form prescribed by 27 the Department shall include a warning that the person 28 signing the return may be liable for perjury. 29 The foregoing portion of this Section concerning the 30 filing of an annual information return shall not apply to a 31 serviceman who is not required to file an income tax return 32 with the United States Government. 33 As soon as possible after the first day of each month, 34 upon certification of the Department of Revenue, the SB1176 Engrossed -45- LRB9205953SMdv 1 Comptroller shall order transferred and the Treasurer shall 2 transfer from the General Revenue Fund to the Motor Fuel Tax 3 Fund an amount equal to 1.7% of 80% of the net revenue 4 realized under this Act for the second preceding month. 5 Beginning April 1, 2000, this transfer is no longer required 6 and shall not be made. 7 Net revenue realized for a month shall be the revenue 8 collected by the State pursuant to this Act, less the amount 9 paid out during that month as refunds to taxpayers for 10 overpayment of liability. 11 For greater simplicity of administration, it shall be 12 permissible for manufacturers, importers and wholesalers 13 whose products are sold by numerous servicemen in Illinois, 14 and who wish to do so, to assume the responsibility for 15 accounting and paying to the Department all tax accruing 16 under this Act with respect to such sales, if the servicemen 17 who are affected do not make written objection to the 18 Department to this arrangement. 19 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51, 20 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 21 91-872, eff. 7-1-00.) 22 Section 30. The Retailers' Occupation Tax Act is amended 23 by changing Section 3 as follows: 24 (35 ILCS 120/3) (from Ch. 120, par. 442) 25 Sec. 3. Except as provided in this Section, on or before 26 the twentieth day of each calendar month, every person 27 engaged in the business of selling tangible personal property 28 at retail in this State during the preceding calendar month 29 shall file a return with the Department, stating: 30 1. The name of the seller; 31 2. His residence address and the address of his 32 principal place of business and the address of the SB1176 Engrossed -46- LRB9205953SMdv 1 principal place of business (if that is a different 2 address) from which he engages in the business of selling 3 tangible personal property at retail in this State; 4 3. Total amount of receipts received by him during 5 the preceding calendar month or quarter, as the case may 6 be, from sales of tangible personal property, and from 7 services furnished, by him during such preceding calendar 8 month or quarter; 9 4. Total amount received by him during the 10 preceding calendar month or quarter on charge and time 11 sales of tangible personal property, and from services 12 furnished, by him prior to the month or quarter for which 13 the return is filed; 14 5. Deductions allowed by law; 15 6. Gross receipts which were received by him during 16 the preceding calendar month or quarter and upon the 17 basis of which the tax is imposed; 18 7. The amount of credit provided in Section 2d of 19 this Act; 20 8. The amount of tax due; 21 9. The signature of the taxpayer; and 22 10. Such other reasonable information as the 23 Department may require. 24 If a taxpayer fails to sign a return within 30 days after 25 the proper notice and demand for signature by the Department, 26 the return shall be considered valid and any amount shown to 27 be due on the return shall be deemed assessed. 28 Each return shall be accompanied by the statement of 29 prepaid tax issued pursuant to Section 2e for which credit is 30 claimed. 31 A retailer may accept a Manufacturer's Purchase Credit 32 certification from a purchaser in satisfaction of Use Tax as 33 provided in Section 3-85 of the Use Tax Act if the purchaser 34 provides the appropriate documentation as required by Section SB1176 Engrossed -47- LRB9205953SMdv 1 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit 2 certification, accepted by a retailer as provided in Section 3 3-85 of the Use Tax Act, may be used by that retailer to 4 satisfy Retailers' Occupation Tax liability in the amount 5 claimed in the certification, not to exceed 6.25% of the 6 receipts subject to tax from a qualifying purchase. 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 the business of selling tangible 18 personal property at retail in this State; 19 3. The total amount of taxable receipts received by 20 him during the preceding calendar month from sales of 21 tangible personal property by him during such preceding 22 calendar month, including receipts from charge and time 23 sales, but less all deductions allowed by law; 24 4. The amount of credit provided in Section 2d of 25 this Act; 26 5. The amount of tax due; and 27 6. Such other reasonable information as the 28 Department may require. 29 If a total amount of less than $1 is payable, refundable 30 or creditable, such amount shall be disregarded if it is less 31 than 50 cents and shall be increased to $1 if it is 50 cents 32 or more. 33 Beginning October 1, 1993, a taxpayer who has an average 34 monthly tax liability of $150,000 or more shall make all SB1176 Engrossed -48- LRB9205953SMdv 1 payments required by rules of the Department by electronic 2 funds transfer. Beginning October 1, 1994, a taxpayer who 3 has an average monthly tax liability of $100,000 or more 4 shall make all payments required by rules of the Department 5 by electronic funds transfer. Beginning October 1, 1995, a 6 taxpayer who has an average monthly tax liability of $50,000 7 or more shall make all payments required by rules of the 8 Department by electronic funds transfer. Beginning October 9 1, 2000, a taxpayer who has an annual tax liability of 10 $200,000 or more shall make all payments required by rules of 11 the Department by electronic funds transfer. The term 12 "annual tax liability" shall be the sum of the taxpayer's 13 liabilities under this Act, and under all other State and 14 local occupation and use tax laws administered by the 15 Department, for the immediately preceding calendar year. The 16 term "average monthly tax liability" shall be the sum of the 17 taxpayer's liabilities under this Act, and under all other 18 State and local occupation and use tax laws administered by 19 the Department, for the immediately preceding calendar year 20 divided by 12. Beginning on October 1, 2002, a taxpayer who 21 has a tax liability in the amount set forth in subsection (b) 22 of Section 2505-210 of the Department of Revenue Law shall 23 make all payments required by rules of the Department by 24 electronic funds transfer. 25 Before August 1 of each year beginning in 1993, the 26 Department shall notify all taxpayers required to make 27 payments by electronic funds transfer. All taxpayers 28 required to make payments by electronic funds transfer shall 29 make those payments for a minimum of one year beginning on 30 October 1. 31 Any taxpayer not required to make payments by electronic 32 funds transfer may make payments by electronic funds transfer 33 with the permission of the Department. 34 All taxpayers required to make payment by electronic SB1176 Engrossed -49- LRB9205953SMdv 1 funds transfer and any taxpayers authorized to voluntarily 2 make payments by electronic funds transfer shall make those 3 payments in the manner authorized by the Department. 4 The Department shall adopt such rules as are necessary to 5 effectuate a program of electronic funds transfer and the 6 requirements of this Section. 7 Any amount which is required to be shown or reported on 8 any return or other document under this Act shall, if such 9 amount is not a whole-dollar amount, be increased to the 10 nearest whole-dollar amount in any case where the fractional 11 part of a dollar is 50 cents or more, and decreased to the 12 nearest whole-dollar amount where the fractional part of a 13 dollar is less than 50 cents. 14 If the retailer is otherwise required to file a monthly 15 return and if the retailer's average monthly tax liability to 16 the Department does not exceed $200, the Department may 17 authorize his returns to be filed on a quarter annual basis, 18 with the return for January, February and March of a given 19 year being due by April 20 of such year; with the return for 20 April, May and June of a given year being due by July 20 of 21 such year; with the return for July, August and September of 22 a given year being due by October 20 of such year, and with 23 the return for October, November and December of a given year 24 being due by January 20 of the following year. 25 If the retailer is otherwise required to file a monthly 26 or quarterly return and if the retailer's average monthly tax 27 liability with the Department does not exceed $50, the 28 Department may authorize his returns to be filed on an annual 29 basis, with the return for a given year being due by January 30 20 of the following year. 31 Such quarter annual and annual returns, as to form and 32 substance, shall be subject to the same requirements as 33 monthly returns. 34 Notwithstanding any other provision in this Act SB1176 Engrossed -50- LRB9205953SMdv 1 concerning the time within which a retailer may file his 2 return, in the case of any retailer who ceases to engage in a 3 kind of business which makes him responsible for filing 4 returns under this Act, such retailer shall file a final 5 return under this Act with the Department not more than one 6 month after discontinuing such business. 7 Where the same person has more than one business 8 registered with the Department under separate registrations 9 under this Act, such person may not file each return that is 10 due as a single return covering all such registered 11 businesses, but shall file separate returns for each such 12 registered business. 13 In addition, with respect to motor vehicles, watercraft, 14 aircraft, and trailers that are required to be registered 15 with an agency of this State, every retailer selling this 16 kind of tangible personal property shall file, with the 17 Department, upon a form to be prescribed and supplied by the 18 Department, a separate return for each such item of tangible 19 personal property which the retailer sells, except that if, 20 in the same transaction, (i) a retailer of aircraft, 21 watercraft, motor vehicles or trailers transfers more than 22 one aircraft, watercraft, motor vehicle or trailer to another 23 aircraft, watercraft, motor vehicle retailer or trailer 24 retailer for the purpose of resale or (ii) a retailer of 25 aircraft, watercraft, motor vehicles, or trailers transfers 26 more than one aircraft, watercraft, motor vehicle, or trailer 27 to a purchaser for use as a qualifying rolling stock as 28 provided in Section 2-5 of this Act, then that seller may 29 report the transfer of all aircraft, watercraft, motor 30 vehicles or trailers involved in that transaction to the 31 Department on the same uniform invoice-transaction reporting 32 return form. For purposes of this Section, "watercraft" 33 means a Class 2, Class 3, or Class 4 watercraft as defined in 34 Section 3-2 of the Boat Registration and Safety Act, a SB1176 Engrossed -51- LRB9205953SMdv 1 personal watercraft, or any boat equipped with an inboard 2 motor. 3 Any retailer who sells only motor vehicles, watercraft, 4 aircraft, or trailers that are required to be registered with 5 an agency of this State, so that all retailers' occupation 6 tax liability is required to be reported, and is reported, on 7 such transaction reporting returns and who is not otherwise 8 required to file monthly or quarterly returns, need not file 9 monthly or quarterly returns. However, those retailers shall 10 be required to file returns on an annual basis. 11 The transaction reporting return, in the case of motor 12 vehicles or trailers that are required to be registered with 13 an agency of this State, shall be the same document as the 14 Uniform Invoice referred to in Section 5-402 of The Illinois 15 Vehicle Code and must show the name and address of the 16 seller; the name and address of the purchaser; the amount of 17 the selling price including the amount allowed by the 18 retailer for traded-in property, if any; the amount allowed 19 by the retailer for the traded-in tangible personal property, 20 if any, to the extent to which Section 1 of this Act allows 21 an exemption for the value of traded-in property; the balance 22 payable after deducting such trade-in allowance from the 23 total selling price; the amount of tax due from the retailer 24 with respect to such transaction; the amount of tax collected 25 from the purchaser by the retailer on such transaction (or 26 satisfactory evidence that such tax is not due in that 27 particular instance, if that is claimed to be the fact); the 28 place and date of the sale; a sufficient identification of 29 the property sold; such other information as is required in 30 Section 5-402 of The Illinois Vehicle Code, and such other 31 information as the Department may reasonably require. 32 The transaction reporting return in the case of 33 watercraft or aircraft must show the name and address of the 34 seller; the name and address of the purchaser; the amount of SB1176 Engrossed -52- LRB9205953SMdv 1 the selling price including the amount allowed by the 2 retailer for traded-in property, if any; the amount allowed 3 by the retailer for the traded-in tangible personal property, 4 if any, to the extent to which Section 1 of this Act allows 5 an exemption for the value of traded-in property; the balance 6 payable after deducting such trade-in allowance from the 7 total selling price; the amount of tax due from the retailer 8 with respect to such transaction; the amount of tax collected 9 from the purchaser by the retailer on such transaction (or 10 satisfactory evidence that such tax is not due in that 11 particular instance, if that is claimed to be the fact); the 12 place and date of the sale, a sufficient identification of 13 the property sold, and such other information as the 14 Department may reasonably require. 15 Such transaction reporting return shall be filed not 16 later than 20 days after the day of delivery of the item that 17 is being sold, but may be filed by the retailer at any time 18 sooner than that if he chooses to do so. The transaction 19 reporting return and tax remittance or proof of exemption 20 from the Illinois use tax may be transmitted to the 21 Department by way of the State agency with which, or State 22 officer with whom the tangible personal property must be 23 titled or registered (if titling or registration is required) 24 if the Department and such agency or State officer determine 25 that this procedure will expedite the processing of 26 applications for title or registration. 27 With each such transaction reporting return, the retailer 28 shall remit the proper amount of tax due (or shall submit 29 satisfactory evidence that the sale is not taxable if that is 30 the case), to the Department or its agents, whereupon the 31 Department shall issue, in the purchaser's name, a use tax 32 receipt (or a certificate of exemption if the Department is 33 satisfied that the particular sale is tax exempt) which such 34 purchaser may submit to the agency with which, or State SB1176 Engrossed -53- LRB9205953SMdv 1 officer with whom, he must title or register the tangible 2 personal property that is involved (if titling or 3 registration is required) in support of such purchaser's 4 application for an Illinois certificate or other evidence of 5 title or registration to such tangible personal property. 6 No retailer's failure or refusal to remit tax under this 7 Act precludes a user, who has paid the proper tax to the 8 retailer, from obtaining his certificate of title or other 9 evidence of title or registration (if titling or registration 10 is required) upon satisfying the Department that such user 11 has paid the proper tax (if tax is due) to the retailer. The 12 Department shall adopt appropriate rules to carry out the 13 mandate of this paragraph. 14 If the user who would otherwise pay tax to the retailer 15 wants the transaction reporting return filed and the payment 16 of the tax or proof of exemption made to the Department 17 before the retailer is willing to take these actions and such 18 user has not paid the tax to the retailer, such user may 19 certify to the fact of such delay by the retailer and may 20 (upon the Department being satisfied of the truth of such 21 certification) transmit the information required by the 22 transaction reporting return and the remittance for tax or 23 proof of exemption directly to the Department and obtain his 24 tax receipt or exemption determination, in which event the 25 transaction reporting return and tax remittance (if a tax 26 payment was required) shall be credited by the Department to 27 the proper retailer's account with the Department, but 28 without the 2.1% or 1.75% discount provided for in this 29 Section being allowed. When the user pays the tax directly 30 to the Department, he shall pay the tax in the same amount 31 and in the same form in which it would be remitted if the tax 32 had been remitted to the Department by the retailer. 33 Refunds made by the seller during the preceding return 34 period to purchasers, on account of tangible personal SB1176 Engrossed -54- LRB9205953SMdv 1 property returned to the seller, shall be allowed as a 2 deduction under subdivision 5 of his monthly or quarterly 3 return, as the case may be, in case the seller had 4 theretofore included the receipts from the sale of such 5 tangible personal property in a return filed by him and had 6 paid the tax imposed by this Act with respect to such 7 receipts. 8 Where the seller is a corporation, the return filed on 9 behalf of such corporation shall be signed by the president, 10 vice-president, secretary or treasurer or by the properly 11 accredited agent of such corporation. 12 Where the seller is a limited liability company, the 13 return filed on behalf of the limited liability company shall 14 be signed by a manager, member, or properly accredited agent 15 of the limited liability company. 16 Except as provided in this Section, the retailer filing 17 the return under this Section shall, at the time of filing 18 such return, pay to the Department the amount of tax imposed 19 by this Act less a discount of 2.1% prior to January 1, 1990 20 and 1.75% on and after January 1, 1990, or $5 per calendar 21 year, whichever is greater, which is allowed to reimburse the 22 retailer for the expenses incurred in keeping records, 23 preparing and filing returns, remitting the tax and supplying 24 data to the Department on request. Any prepayment made 25 pursuant to Section 2d of this Act shall be included in the 26 amount on which such 2.1% or 1.75% discount is computed. In 27 the case of retailers who report and pay the tax on a 28 transaction by transaction basis, as provided in this 29 Section, such discount shall be taken with each such tax 30 remittance instead of when such retailer files his periodic 31 return. 32 Before October 1, 2000, if the taxpayer's average monthly 33 tax liability to the Department under this Act, the Use Tax 34 Act, the Service Occupation Tax Act, and the Service Use Tax SB1176 Engrossed -55- LRB9205953SMdv 1 Act, excluding any liability for prepaid sales tax to be 2 remitted in accordance with Section 2d of this Act, was 3 $10,000 or more during the preceding 4 complete calendar 4 quarters, he shall file a return with the Department each 5 month by the 20th day of the month next following the month 6 during which such tax liability is incurred and shall make 7 payments to the Department on or before the 7th, 15th, 22nd 8 and last day of the month during which such liability is 9 incurred. On and after October 1, 2000, if the taxpayer's 10 average monthly tax liability to the Department under this 11 Act, the Use Tax Act, the Service Occupation Tax Act, and the 12 Service Use Tax Act, excluding any liability for prepaid 13 sales tax to be remitted in accordance with Section 2d of 14 this Act, was $20,000 or more during the preceding 4 complete 15 calendar quarters, he shall file a return with the Department 16 each month by the 20th day of the month next following the 17 month during which such tax liability is incurred and shall 18 make payment to the Department on or before the 7th, 15th, 19 22nd and last day of the month during which such liability is 20 incurred. If the month during which such tax liability is 21 incurred began prior to January 1, 1985, each payment shall 22 be in an amount equal to 1/4 of the taxpayer's actual 23 liability for the month or an amount set by the Department 24 not to exceed 1/4 of the average monthly liability of the 25 taxpayer to the Department for the preceding 4 complete 26 calendar quarters (excluding the month of highest liability 27 and the month of lowest liability in such 4 quarter period). 28 If the month during which such tax liability is incurred 29 begins on or after January 1, 1985 and prior to January 1, 30 1987, each payment shall be in an amount equal to 22.5% of 31 the taxpayer's actual liability for the month or 27.5% of the 32 taxpayer's liability for the same calendar month of the 33 preceding year. If the month during which such tax liability 34 is incurred begins on or after January 1, 1987 and prior to SB1176 Engrossed -56- LRB9205953SMdv 1 January 1, 1988, each payment shall be in an amount equal to 2 22.5% of the taxpayer's actual liability for the month or 3 26.25% of the taxpayer's liability for the same calendar 4 month of the preceding year. If the month during which such 5 tax liability is incurred begins on or after January 1, 1988, 6 and prior to January 1, 1989, or begins on or after January 7 1, 1996, each payment shall be in an amount equal to 22.5% of 8 the taxpayer's actual liability for the month or 25% of the 9 taxpayer's liability for the same calendar month of the 10 preceding year. If the month during which such tax liability 11 is incurred begins on or after January 1, 1989, and prior to 12 January 1, 1996, each payment shall be in an amount equal to 13 22.5% of the taxpayer's actual liability for the month or 25% 14 of the taxpayer's liability for the same calendar month of 15 the preceding year or 100% of the taxpayer's actual liability 16 for the quarter monthly reporting period. The amount of such 17 quarter monthly payments shall be credited against the final 18 tax liability of the taxpayer's return for that month. 19 Before October 1, 2000, once applicable, the requirement of 20 the making of quarter monthly payments to the Department by 21 taxpayers having an average monthly tax liability of $10,000 22 or more as determined in the manner provided above shall 23 continue until such taxpayer's average monthly liability to 24 the Department during the preceding 4 complete calendar 25 quarters (excluding the month of highest liability and the 26 month of lowest liability) is less than $9,000, or until such 27 taxpayer's average monthly liability to the Department as 28 computed for each calendar quarter of the 4 preceding 29 complete calendar quarter period is less than $10,000. 30 However, if a taxpayer can show the Department that a 31 substantial change in the taxpayer's business has occurred 32 which causes the taxpayer to anticipate that his average 33 monthly tax liability for the reasonably foreseeable future 34 will fall below the $10,000 threshold stated above, then such SB1176 Engrossed -57- LRB9205953SMdv 1 taxpayer may petition the Department for a change in such 2 taxpayer's reporting status. On and after October 1, 2000, 3 once applicable, the requirement of the making of quarter 4 monthly payments to the Department by taxpayers having an 5 average monthly tax liability of $20,000 or more as 6 determined in the manner provided above shall continue until 7 such taxpayer's average monthly liability to the Department 8 during the preceding 4 complete calendar quarters (excluding 9 the month of highest liability and the month of lowest 10 liability) is less than $19,000 or until such taxpayer's 11 average monthly liability to the Department as computed for 12 each calendar quarter of the 4 preceding complete calendar 13 quarter period is less than $20,000. However, if a taxpayer 14 can show the Department that a substantial change in the 15 taxpayer's business has occurred which causes the taxpayer to 16 anticipate that his average monthly tax liability for the 17 reasonably foreseeable future will fall below the $20,000 18 threshold stated above, then such taxpayer may petition the 19 Department for a change in such taxpayer's reporting status. 20 The Department shall change such taxpayer's reporting status 21 unless it finds that such change is seasonal in nature and 22 not likely to be long term. If any such quarter monthly 23 payment is not paid at the time or in the amount required by 24 this Section, then the taxpayer shall be liable for penalties 25 and interest on the difference between the minimum amount due 26 as a payment and the amount of such quarter monthly payment 27 actually and timely paid, except insofar as the taxpayer has 28 previously made payments for that month to the Department in 29 excess of the minimum payments previously due as provided in 30 this Section. The Department shall make reasonable rules and 31 regulations to govern the quarter monthly payment amount and 32 quarter monthly payment dates for taxpayers who file on other 33 than a calendar monthly basis. 34 Without regard to whether a taxpayer is required to make SB1176 Engrossed -58- LRB9205953SMdv 1 quarter monthly payments as specified above, any taxpayer who 2 is required by Section 2d of this Act to collect and remit 3 prepaid taxes and has collected prepaid taxes which average 4 in excess of $25,000 per month during the preceding 2 5 complete calendar quarters, shall file a return with the 6 Department as required by Section 2f and shall make payments 7 to the Department on or before the 7th, 15th, 22nd and last 8 day of the month during which such liability is incurred. If 9 the month during which such tax liability is incurred began 10 prior to the effective date of this amendatory Act of 1985, 11 each payment shall be in an amount not less than 22.5% of the 12 taxpayer's actual liability under Section 2d. If the month 13 during which such tax liability is incurred begins on or 14 after January 1, 1986, each payment shall be in an amount 15 equal to 22.5% of the taxpayer's actual liability for the 16 month or 27.5% of the taxpayer's liability for the same 17 calendar month of the preceding calendar year. If the month 18 during which such tax liability is incurred begins on or 19 after January 1, 1987, each payment shall be in an amount 20 equal to 22.5% of the taxpayer's actual liability for the 21 month or 26.25% of the taxpayer's liability for the same 22 calendar month of the preceding year. The amount of such 23 quarter monthly payments shall be credited against the final 24 tax liability of the taxpayer's return for that month filed 25 under this Section or Section 2f, as the case may be. Once 26 applicable, the requirement of the making of quarter monthly 27 payments to the Department pursuant to this paragraph shall 28 continue until such taxpayer's average monthly prepaid tax 29 collections during the preceding 2 complete calendar quarters 30 is $25,000 or less. If any such quarter monthly payment is 31 not paid at the time or in the amount required, the taxpayer 32 shall be liable for penalties and interest on such 33 difference, except insofar as the taxpayer has previously 34 made payments for that month in excess of the minimum SB1176 Engrossed -59- LRB9205953SMdv 1 payments previously due. 2 If any payment provided for in this Section exceeds the 3 taxpayer's liabilities under this Act, the Use Tax Act, the 4 Service Occupation Tax Act and the Service Use Tax Act, as 5 shown on an original monthly return, the Department shall, if 6 requested by the taxpayer, issue to the taxpayer a credit 7 memorandum no later than 30 days after the date of payment. 8 The credit evidenced by such credit memorandum may be 9 assigned by the taxpayer to a similar taxpayer under this 10 Act, the Use Tax Act, the Service Occupation Tax Act or the 11 Service Use Tax Act, in accordance with reasonable rules and 12 regulations to be prescribed by the Department. If no such 13 request is made, the taxpayer may credit such excess payment 14 against tax liability subsequently to be remitted to the 15 Department under this Act, the Use Tax Act, the Service 16 Occupation Tax Act or the Service Use Tax Act, in accordance 17 with reasonable rules and regulations prescribed by the 18 Department. If the Department subsequently determined that 19 all or any part of the credit taken was not actually due to 20 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount 21 shall be reduced by 2.1% or 1.75% of the difference between 22 the credit taken and that actually due, and that taxpayer 23 shall be liable for penalties and interest on such 24 difference. 25 If a retailer of motor fuel is entitled to a credit under 26 Section 2d of this Act which exceeds the taxpayer's liability 27 to the Department under this Act for the month which the 28 taxpayer is filing a return, the Department shall issue the 29 taxpayer a credit memorandum for the excess. 30 Beginning January 1, 1990, each month the Department 31 shall pay into the Local Government Tax Fund, a special fund 32 in the State treasury which is hereby created, the net 33 revenue realized for the preceding month from the 1% tax on 34 sales of food for human consumption which is to be consumed SB1176 Engrossed -60- LRB9205953SMdv 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 August 1, 2000, each month the Department shall 12 pay into the County and Mass Transit District Fund 20% of the 13 net revenue realized for the preceding month from the 1.25% 14 rate on the selling price of motor fuel and gasohol. 15 Beginning January 1, 1990, each month the Department 16 shall pay into the Local Government Tax Fund 16% of the net 17 revenue realized for the preceding month from the 6.25% 18 general rate on the selling price of tangible personal 19 property. 20 Beginning August 1, 2000, each month the Department shall 21 pay into the Local Government Tax Fund 80% of the net revenue 22 realized for the preceding month from the 1.25% rate on the 23 selling price of motor fuel and gasohol. 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 this Act, Section 9 of the Use Tax Act, Section 9 of the 33 Service Use Tax Act, and Section 9 of the Service Occupation 34 Tax Act, such Acts being hereinafter called the "Tax Acts" SB1176 Engrossed -61- LRB9205953SMdv 1 and such aggregate of 2.2% or 3.8%, as the case may be, of 2 moneys being hereinafter called the "Tax Act Amount", and (2) 3 the amount transferred to the Build Illinois Fund from the 4 State and Local Sales Tax Reform Fund shall be less than the 5 Annual Specified Amount (as hereinafter defined), an amount 6 equal to the difference shall be immediately paid into the 7 Build Illinois Fund from other moneys received by the 8 Department pursuant to the Tax Acts; the "Annual Specified 9 Amount" means the amounts specified below for fiscal years 10 1986 through 1993: 11 Fiscal Year Annual Specified Amount 12 1986 $54,800,000 13 1987 $76,650,000 14 1988 $80,480,000 15 1989 $88,510,000 16 1990 $115,330,000 17 1991 $145,470,000 18 1992 $182,730,000 19 1993 $206,520,000; 20 and means the Certified Annual Debt Service Requirement (as 21 defined in Section 13 of the Build Illinois Bond Act) or the 22 Tax Act Amount, whichever is greater, for fiscal year 1994 23 and each fiscal year thereafter; and further provided, that 24 if on the last business day of any month the sum of (1) the 25 Tax Act Amount required to be deposited into the Build 26 Illinois Bond Account in the Build Illinois Fund during such 27 month and (2) the amount transferred to the Build Illinois 28 Fund from the State and Local Sales Tax Reform Fund shall 29 have been less than 1/12 of the Annual Specified Amount, an 30 amount equal to the difference shall be immediately paid into 31 the Build Illinois Fund from other moneys received by the 32 Department pursuant to the Tax Acts; and, further provided, 33 that in no event shall the payments required under the 34 preceding proviso result in aggregate payments into the Build SB1176 Engrossed -62- LRB9205953SMdv 1 Illinois Fund pursuant to this clause (b) for any fiscal year 2 in excess of the greater of (i) the Tax Act Amount or (ii) 3 the Annual Specified Amount for such fiscal year. The 4 amounts payable into the Build Illinois Fund under clause (b) 5 of the first sentence in this paragraph shall be payable only 6 until such time as the aggregate amount on deposit under each 7 trust indenture securing Bonds issued and outstanding 8 pursuant to the Build Illinois Bond Act is sufficient, taking 9 into account any future investment income, to fully provide, 10 in accordance with such indenture, for the defeasance of or 11 the payment of the principal of, premium, if any, and 12 interest on the Bonds secured by such indenture and on any 13 Bonds expected to be issued thereafter and all fees and costs 14 payable with respect thereto, all as certified by the 15 Director of the Bureau of the Budget. If on the last 16 business day of any month in which Bonds are outstanding 17 pursuant to the Build Illinois Bond Act, the aggregate of 18 moneys deposited in the Build Illinois Bond Account in the 19 Build Illinois Fund in such month shall be less than the 20 amount required to be transferred in such month from the 21 Build Illinois Bond Account to the Build Illinois Bond 22 Retirement and Interest Fund pursuant to Section 13 of the 23 Build Illinois Bond Act, an amount equal to such deficiency 24 shall be immediately paid from other moneys received by the 25 Department pursuant to the Tax Acts to the Build Illinois 26 Fund; provided, however, that any amounts paid to the Build 27 Illinois Fund in any fiscal year pursuant to this sentence 28 shall be deemed to constitute payments pursuant to clause (b) 29 of the first sentence of this paragraph and shall reduce the 30 amount otherwise payable for such fiscal year pursuant to 31 that clause (b). The moneys received by the Department 32 pursuant to this Act and required to be deposited into the 33 Build Illinois Fund are subject to the pledge, claim and 34 charge set forth in Section 12 of the Build Illinois Bond SB1176 Engrossed -63- LRB9205953SMdv 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 108,000,000 31 2008 115,000,000 32 2009 120,000,000 33 2010 126,000,000 34 2011 132,000,000 SB1176 Engrossed -64- LRB9205953SMdv 1 2012 138,000,000 2 2013 and 145,000,000 3 each fiscal year 4 thereafter that bonds 5 are outstanding under 6 Section 13.2 of the 7 Metropolitan Pier and 8 Exposition Authority 9 Act, but not after fiscal year 2029. 10 Beginning July 20, 1993 and in each month of each fiscal 11 year thereafter, one-eighth of the amount requested in the 12 certificate of the Chairman of the Metropolitan Pier and 13 Exposition Authority for that fiscal year, less the amount 14 deposited into the McCormick Place Expansion Project Fund by 15 the State Treasurer in the respective month under subsection 16 (g) of Section 13 of the Metropolitan Pier and Exposition 17 Authority Act, plus cumulative deficiencies in the deposits 18 required under this Section for previous months and years, 19 shall be deposited into the McCormick Place Expansion Project 20 Fund, until the full amount requested for the fiscal year, 21 but not in excess of the amount specified above as "Total 22 Deposit", has been deposited. 23 Subject to payment of amounts into the Build Illinois 24 Fund and the McCormick Place Expansion Project Fund pursuant 25 to the preceding paragraphs or in any amendment thereto 26 hereafter enacted, each month the Department shall pay into 27 the Local Government Distributive Fund 0.4% of the net 28 revenue realized for the preceding month from the 5% general 29 rate or 0.4% of 80% of the net revenue realized for the 30 preceding month from the 6.25% general rate, as the case may 31 be, on the selling price of tangible personal property which 32 amount shall, subject to appropriation, be distributed as 33 provided in Section 2 of the State Revenue Sharing Act. No 34 payments or distributions pursuant to this paragraph shall be SB1176 Engrossed -65- LRB9205953SMdv 1 made if the tax imposed by this Act on photoprocessing 2 products is declared unconstitutional, or if the proceeds 3 from such tax are unavailable for distribution because of 4 litigation. 5 Subject to payment of amounts into the Build Illinois 6 Fund, the McCormick Place Expansion Project Fund, and the 7 Local Government Distributive Fund pursuant to the preceding 8 paragraphs or in any amendments thereto hereafter enacted, 9 beginning July 1, 1993, the Department shall each month pay 10 into the Illinois Tax Increment Fund 0.27% of 80% of the net 11 revenue realized for the preceding month from the 6.25% 12 general rate on the selling price of tangible personal 13 property. 14 Of the remainder of the moneys received by the Department 15 pursuant to this Act, 75% thereof shall be paid into the 16 State Treasury and 25% shall be reserved in a special account 17 and used only for the transfer to the Common School Fund as 18 part of the monthly transfer from the General Revenue Fund in 19 accordance with Section 8a of the State Finance Act. 20 The Department may, upon separate written notice to a 21 taxpayer, require the taxpayer to prepare and file with the 22 Department on a form prescribed by the Department within not 23 less than 60 days after receipt of the notice an annual 24 information return for the tax year specified in the notice. 25 Such annual return to the Department shall include a 26 statement of gross receipts as shown by the retailer's last 27 Federal income tax return. If the total receipts of the 28 business as reported in the Federal income tax return do not 29 agree with the gross receipts reported to the Department of 30 Revenue for the same period, the retailer shall attach to his 31 annual return a schedule showing a reconciliation of the 2 32 amounts and the reasons for the difference. The retailer's 33 annual return to the Department shall also disclose the cost 34 of goods sold by the retailer during the year covered by such SB1176 Engrossed -66- LRB9205953SMdv 1 return, opening and closing inventories of such goods for 2 such year, costs of goods used from stock or taken from stock 3 and given away by the retailer during such year, payroll 4 information of the retailer's business during such year and 5 any additional reasonable information which the Department 6 deems would be helpful in determining the accuracy of the 7 monthly, quarterly or annual returns filed by such retailer 8 as provided for in this Section. 9 If the annual information return required by this Section 10 is not filed when and as required, the taxpayer shall be 11 liable as follows: 12 (i) Until January 1, 1994, the taxpayer shall be 13 liable for a penalty equal to 1/6 of 1% of the tax due 14 from such taxpayer under this Act during the period to be 15 covered by the annual return for each month or fraction 16 of a month until such return is filed as required, the 17 penalty to be assessed and collected in the same manner 18 as any other penalty provided for in this Act. 19 (ii) On and after January 1, 1994, the taxpayer 20 shall be liable for a penalty as described in Section 3-4 21 of the Uniform Penalty and Interest Act. 22 The chief executive officer, proprietor, owner or highest 23 ranking manager shall sign the annual return to certify the 24 accuracy of the information contained therein. Any person 25 who willfully signs the annual return containing false or 26 inaccurate information shall be guilty of perjury and 27 punished accordingly. The annual return form prescribed by 28 the Department shall include a warning that the person 29 signing the return may be liable for perjury. 30 The provisions of this Section concerning the filing of 31 an annual information return do not apply to a retailer who 32 is not required to file an income tax return with the United 33 States Government. 34 As soon as possible after the first day of each month, SB1176 Engrossed -67- LRB9205953SMdv 1 upon certification of the Department of Revenue, the 2 Comptroller shall order transferred and the Treasurer shall 3 transfer from the General Revenue Fund to the Motor Fuel Tax 4 Fund an amount equal to 1.7% of 80% of the net revenue 5 realized under this Act for the second preceding month. 6 Beginning April 1, 2000, this transfer is no longer required 7 and shall not be made. 8 Net revenue realized for a month shall be the revenue 9 collected by the State pursuant to this Act, less the amount 10 paid out during that month as refunds to taxpayers for 11 overpayment of liability. 12 For greater simplicity of administration, manufacturers, 13 importers and wholesalers whose products are sold at retail 14 in Illinois by numerous retailers, and who wish to do so, may 15 assume the responsibility for accounting and paying to the 16 Department all tax accruing under this Act with respect to 17 such sales, if the retailers who are affected do not make 18 written objection to the Department to this arrangement. 19 Any person who promotes, organizes, provides retail 20 selling space for concessionaires or other types of sellers 21 at the Illinois State Fair, DuQuoin State Fair, county fairs, 22 local fairs, art shows, flea markets and similar exhibitions 23 or events, including any transient merchant as defined by 24 Section 2 of the Transient Merchant Act of 1987, is required 25 to file a report with the Department providing the name of 26 the merchant's business, the name of the person or persons 27 engaged in merchant's business, the permanent address and 28 Illinois Retailers Occupation Tax Registration Number of the 29 merchant, the dates and location of the event and other 30 reasonable information that the Department may require. The 31 report must be filed not later than the 20th day of the month 32 next following the month during which the event with retail 33 sales was held. Any person who fails to file a report 34 required by this Section commits a business offense and is SB1176 Engrossed -68- LRB9205953SMdv 1 subject to a fine not to exceed $250. 2 Any person engaged in the business of selling tangible 3 personal property at retail as a concessionaire or other type 4 of seller at the Illinois State Fair, county fairs, art 5 shows, flea markets and similar exhibitions or events, or any 6 transient merchants, as defined by Section 2 of the Transient 7 Merchant Act of 1987, may be required to make a daily report 8 of the amount of such sales to the Department and to make a 9 daily payment of the full amount of tax due. The Department 10 shall impose this requirement when it finds that there is a 11 significant risk of loss of revenue to the State at such an 12 exhibition or event. Such a finding shall be based on 13 evidence that a substantial number of concessionaires or 14 other sellers who are not residents of Illinois will be 15 engaging in the business of selling tangible personal 16 property at retail at the exhibition or event, or other 17 evidence of a significant risk of loss of revenue to the 18 State. The Department shall notify concessionaires and other 19 sellers affected by the imposition of this requirement. In 20 the absence of notification by the Department, the 21 concessionaires and other sellers shall file their returns as 22 otherwise required in this Section. 23 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98; 24 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff. 25 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901, 26 eff. 1-1-01; revised 1-15-01.) 27 Section 35. The Electricity Excise Tax Law is amended by 28 changing Sections 2-9 and 2-11 as follows: 29 (35 ILCS 640/2-9) 30 Sec. 2-9. Return and payment of tax by delivering 31 supplier. Each delivering supplier who is required or 32 authorized to collect the tax imposed by this Law shall make SB1176 Engrossed -69- LRB9205953SMdv 1 a return to the Department on or before the 15th day of each 2 month for the preceding calendar month stating the following: 3 (1) The delivering supplier's name. 4 (2) The address of the delivering supplier's 5 principal place of business and the address of the 6 principal place of business (if that is a different 7 address) from which the delivering supplier engaged in 8 the business of delivering electricity in this State. 9 (3) The total number of kilowatt-hours which the 10 supplier delivered to or for purchasers during the 11 preceding calendar month and upon the basis of which the 12 tax is imposed. 13 (4) Amount of tax, computed upon Item (3) at the 14 rates stated in Section 2-4. 15 (5) An adjustment for uncollectible amounts of tax 16 in respect of prior period kilowatt-hour deliveries, 17 determined in accordance with rules and regulations 18 promulgated by the Department. 19 (5.5) The amount of credits to which the taxpayer 20 is entitled on account of purchases made under Section 21 8-403.1 of the Public Utilities Act. 22 (6) Such other information as the Department 23 reasonably may require. 24 In making such return the delivering supplier may use any 25 reasonable method to derive reportable "kilowatt-hours" from 26 the delivering supplier's records. 27 If the average monthly tax liability to the Department of 28 the delivering supplier does not exceed $2,500, the 29 Department may authorize the delivering supplier's returns to 30 be filed on a quarter-annual basis, with the return for 31 January, February and March of a given year being due by 32 April 30 of such year; with the return for April, May and 33 June of a given year being due by July 31 of such year; with 34 the return for July, August and September of a given year SB1176 Engrossed -70- LRB9205953SMdv 1 being due by October 31 of such year; and with the return for 2 October, November and December of a given year being due by 3 January 31 of the following year. 4 If the average monthly tax liability to the Department of 5 the delivering supplier does not exceed $1,000, the 6 Department may authorize the delivering supplier's returns to 7 be filed on an annual basis, with the return for a given year 8 being due by January 31 of the following year. 9 Such quarter-annual and annual returns, as to form and 10 substance, shall be subject to the same requirements as 11 monthly returns. 12 Notwithstanding any other provision in this Law 13 concerning the time within which a delivering supplier may 14 file a return, any such delivering supplier who ceases to 15 engage in a kind of business which makes the person 16 responsible for filing returns under this Law shall file a 17 final return under this Law with the Department not more than 18 one month after discontinuing such business. 19 Each delivering supplier whose average monthly liability 20 to the Department under this Law was $10,000 or more during 21 the preceding calendar year, excluding the month of highest 22 liability and the month of lowest liability in such calendar 23 year, and who is not operated by a unit of local government, 24 shall make estimated payments to the Department on or before 25 the 7th, 15th, 22nd and last day of the month during which 26 tax liability to the Department is incurred in an amount not 27 less than the lower of either 22.5% of such delivering 28 supplier's actual tax liability for the month or 25% of such 29 delivering supplier's actual tax liability for the same 30 calendar month of the preceding year. The amount of such 31 quarter-monthly payments shall be credited against the final 32 tax liability of such delivering supplier's return for that 33 month. An outstanding credit approved by the Department or a 34 credit memorandum issued by the Department arising from such SB1176 Engrossed -71- LRB9205953SMdv 1 delivering supplier's overpayment of his or her final tax 2 liability for any month may be applied to reduce the amount 3 of any subsequent quarter-monthly payment or credited against 4 the final tax liability of such delivering supplier's return 5 for any subsequent month. If any quarter-monthly payment is 6 not paid at the time or in the amount required by this 7 Section, such delivering supplier shall be liable for penalty 8 and interest on the difference between the minimum amount due 9 as a payment and the amount of such payment actually and 10 timely paid, except insofar as such delivering supplier has 11 previously made payments for that month to the Department in 12 excess of the minimum payments previously due. 13 If the Director finds that the information required for 14 the making of an accurate return cannot reasonably be 15 compiled by such delivering supplier within 15 days after the 16 close of the calendar month for which a return is to be made, 17 the Director may grant an extension of time for the filing of 18 such return for a period not to exceed 31 calendar days. The 19 granting of such an extension may be conditioned upon the 20 deposit by such delivering supplier with the Department of an 21 amount of money not exceeding the amount estimated by the 22 Director to be due with the return so extended. All such 23 deposits shall be credited against such delivering supplier's 24 liabilities under this Law. If the deposit exceeds such 25 delivering supplier's present and probable future liabilities 26 under this Law, the Department shall issue to such delivering 27 supplier a credit memorandum, which may be assigned by such 28 delivering supplier to a similar person under this Law, in 29 accordance with reasonable rules and regulations to be 30 prescribed by the Department. 31 The delivering supplier making the return provided for in 32 this Section shall, at the time of making such return, pay to 33 the Department the amount of tax imposed by this Law. 34 Until October 1, 2002, a delivering supplier who has an SB1176 Engrossed -72- LRB9205953SMdv 1 average monthly tax liability of $10,000 or more shall make 2 all payments required by rules of the Department by 3 electronic funds transfer. The term "average monthly tax 4 liability" shall be the sum of the delivering supplier's 5 liabilities under this Law for the immediately preceding 6 calendar year divided by 12. Beginning on October 1, 2002, a 7 taxpayer who has a tax liability in the amount set forth in 8 subsection (b) of Section 2505-210 of the Department of 9 Revenue Law shall make all payments required by rules of the 10 Department by electronic funds transfer. Any delivering 11 supplier not required to make payments by electronic funds 12 transfer may make payments by electronic funds transfer with 13 the permission of the Department. All delivering suppliers 14 required to make payments by electronic funds transfer and 15 any delivering suppliers authorized to voluntarily make 16 payments by electronic funds transfer shall make those 17 payments in the manner authorized by the Department. 18 Each month the Department shall pay into the Public 19 Utility Fund in the State treasury an amount determined by 20 the Director to be equal to 3.0% of the funds received by the 21 Department pursuant to this Section. The remainder of all 22 moneys received by the Department under this Section shall be 23 paid into the General Revenue Fund in the State treasury. 24 (Source: P.A. 90-561, eff. 8-1-98; 90-813, eff. 1-29-99.) 25 (35 ILCS 640/2-11) 26 Sec. 2-11. Direct return and payment by self-assessing 27 purchaser. When electricity is used or consumed by a 28 self-assessing purchaser subject to the tax imposed by this 29 Law who did not pay the tax to a delivering supplier 30 maintaining a place of business within this State and 31 required or authorized to collect the tax, that 32 self-assessing purchaser shall, on or before the 15th day of 33 each month, make a return to the Department for the preceding SB1176 Engrossed -73- LRB9205953SMdv 1 calendar month, stating all of the following: 2 (1) The self-assessing purchaser's name and 3 principal address. 4 (2) The aggregate purchase price paid by the 5 self-assessing purchaser for the distribution, supply, 6 furnishing, sale, transmission and delivery of such 7 electricity to or for the purchaser during the preceding 8 calendar month, including budget plan and other 9 purchaser-owned amounts applied during such month in 10 payment of charges includible in the purchase price, and 11 upon the basis of which the tax is imposed. 12 (3) Amount of tax, computed upon item (2) at the 13 rate stated in Section 2-4. 14 (4) Such other information as the Department 15 reasonably may require. 16 In making such return the self-assessing purchaser may 17 use any reasonable method to derive reportable "purchase 18 price" from the self-assessing purchaser's records. 19 If the average monthly tax liability of the 20 self-assessing purchaser to the Department does not exceed 21 $2,500, the Department may authorize the self-assessing 22 purchaser's returns to be filed on a quarter-annual basis, 23 with the return for January, February and March of a given 24 year being due by April 30 of such year; with the return for 25 April, May and June of a given year being due by July 31 of 26 such year; with the return for July, August, and September of 27 a given year being due by October 31 of such year; and with 28 the return for October, November and December of a given year 29 being due by January 31 of the following year. 30 If the average monthly tax liability of the 31 self-assessing purchaser to the Department does not exceed 32 $1,000, the Department may authorize the self-assessing 33 purchaser's returns to be filed on an annual basis, with the 34 return for a given year being due by January 31 of the SB1176 Engrossed -74- LRB9205953SMdv 1 following year. 2 Such quarter-annual and annual returns, as to form and 3 substance, shall be subject to the same requirements as 4 monthly returns. 5 Notwithstanding any other provision in this Law 6 concerning the time within which a self-assessing purchaser 7 may file a return, any such self-assessing purchaser who 8 ceases to be responsible for filing returns under this Law 9 shall file a final return under this Law with the Department 10 not more than one month thereafter. 11 Each self-assessing purchaser whose average monthly 12 liability to the Department pursuant to this Section was 13 $10,000 or more during the preceding calendar year, excluding 14 the month of highest liability and the month of lowest 15 liability during such calendar year, and which is not 16 operated by a unit of local government, shall make estimated 17 payments to the Department on or before the 7th, 15th, 22nd 18 and last day of the month during which tax liability to the 19 Department is incurred in an amount not less than the lower 20 of either 22.5% of such self-assessing purchaser's actual tax 21 liability for the month or 25% of such self-assessing 22 purchaser's actual tax liability for the same calendar month 23 of the preceding year. The amount of such quarter-monthly 24 payments shall be credited against the final tax liability of 25 the self-assessing purchaser's return for that month. An 26 outstanding credit approved by the Department or a credit 27 memorandum issued by the Department arising from the 28 self-assessing purchaser's overpayment of the self-assessing 29 purchaser's final tax liability for any month may be applied 30 to reduce the amount of any subsequent quarter-monthly 31 payment or credited against the final tax liability of such 32 self-assessing purchaser's return for any subsequent month. 33 If any quarter-monthly payment is not paid at the time or in 34 the amount required by this Section, such person shall be SB1176 Engrossed -75- LRB9205953SMdv 1 liable for penalty and interest on the difference between the 2 minimum amount due as a payment and the amount of such 3 payment actually and timely paid, except insofar as such 4 person has previously made payments for that month to the 5 Department in excess of the minimum payments previously due. 6 If the Director finds that the information required for 7 the making of an accurate return cannot reasonably be 8 compiled by a self-assessing purchaser within 15 days after 9 the close of the calendar month for which a return is to be 10 made, the Director may grant an extension of time for the 11 filing of such return for a period of not to exceed 31 12 calendar days. The granting of such an extension may be 13 conditioned upon the deposit by such self-assessing purchaser 14 with the Department of an amount of money not exceeding the 15 amount estimated by the Director to be due with the return so 16 extended. All such deposits shall be credited against such 17 self-assessing purchaser's liabilities under this Law. If 18 the deposit exceeds such self-assessing purchaser's present 19 and probable future liabilities under this Law, the 20 Department shall issue to such self-assessing purchaser a 21 credit memorandum, which may be assigned by such 22 self-assessing purchaser to a similar person under this Law, 23 in accordance with reasonable rules and regulations to be 24 prescribed by the Department. 25 The self-assessing purchaser making the return provided 26 for in this Section shall, at the time of making such return, 27 pay to the Department the amount of tax imposed by this Law. 28 Until October 1, 2002, a self-assessing purchaser who has 29 an average monthly tax liability of $10,000 or more shall 30 make all payments required by rules of the Department by 31 electronic funds transfer. The term "average monthly tax 32 liability" shall be the sum of the self-assessing 33 purchaser's liabilities under this Law for the immediately 34 preceding calendar year divided by 12. Beginning on October SB1176 Engrossed -76- LRB9205953SMdv 1 1, 2002, a taxpayer who has a tax liability in the amount set 2 forth in subsection (b) of Section 2505-210 of the Department 3 of Revenue Law shall make all payments required by rules of 4 the Department by electronic funds transfer. Any 5 self-assessing purchaser not required to make payments by 6 electronic funds transfer may make payments by electronic 7 funds transfer with the permission of the Department. All 8 self-assessing purchasers required to make payments by 9 electronic funds transfer and any self-assessing purchasers 10 authorized to voluntarily make payments by electronic funds 11 transfer shall make those payments in the manner authorized 12 by the Department. 13 Each month the Department shall pay into the Public 14 Utility Fund in the State treasury an amount determined by 15 the Director to be equal to 3.0% of the funds received by the 16 Department pursuant to this Section. The remainder of all 17 moneys received by the Department under this Section shall be 18 paid into the General Revenue Fund in the State treasury. 19 (Source: P.A. 90-561, eff. 8-1-98; 91-357, eff. 7-29-99.) 20 Section 40. The Counties Code is amended by changing 21 Sections 3-5018, 3-9005, and 4-12002 as follows: 22 (55 ILCS 5/3-5018) (from Ch. 34, par. 3-5018) 23 (Text of Section before amendment by P.A. 91-893) 24 Sec. 3-5018. Fees. The recorder elected as provided for 25 in this Division shall receive such fees as are or may be 26 provided for him by law, in case of provision therefor: 27 otherwise he shall receive the same fees as are or may be 28 provided in this Section, except when increased by county 29 ordinance pursuant to the provisions of this Section, to be 30 paid to the county clerk for his services in the office of 31 recorder for like services. No filing fee shall be charged 32 for providing informational copies of financing statements to SB1176 Engrossed -77- LRB9205953SMdv 1 the recorder pursuant to subsection (8) of Section 9-403 of 2 the Uniform Commercial Code. 3 For recording deeds or other instruments $12 for the 4 first 4 pages thereof, plus $1 for each additional page 5 thereof, plus $1 for each additional document number therein 6 noted. The aggregate minimum fee for recording any one 7 instrument shall not be less than $12. 8 For recording deeds or other instruments wherein the 9 premises affected thereby are referred to by document number 10 and not by legal description a fee of $1 in addition to that 11 hereinabove referred to for each document number therein 12 noted. 13 For recording assignments of mortgages, leases or liens 14 $12 for the first 4 pages thereof, plus $1 for each 15 additional page thereof. However, except for leases and 16 liens pertaining to oil, gas and other minerals, whenever a 17 mortgage, lease or lien assignment assigns more than one 18 mortgage, lease or lien document, a $7 fee shall be charged 19 for the recording of each such mortgage, lease or lien 20 document after the first one. 21 For recording maps or plats of additions or subdivisions 22 approved by the county or municipality (including the 23 spreading of the same of record in map case or other proper 24 books) or plats of condominiums $50 for the first page, plus 25 $1 for each additional page thereof except that in the case 26 of recording a single page, legal size 8 1/2 x 14, plat of 27 survey in which there are no more than two lots or parcels of 28 land, the fee shall be $12. In each county where such maps 29 or plats are to be recorded, the recorder may require the 30 same to be accompanied by such number of exact, true and 31 legible copies thereof as the recorder deems necessary for 32 the efficient conduct and operation of his office. 33 For certified copies of records the same fees as for 34 recording, but in no case shall the fee for a certified copy SB1176 Engrossed -78- LRB9205953SMdv 1 of a map or plat of an addition, subdivision or otherwise 2 exceed $10. 3 Each certificate of such recorder of the recording of the 4 deed or other writing and of the date of recording the same 5 signed by such recorder, shall be sufficient evidence of the 6 recording thereof, and such certificate including the 7 indexing of record, shall be furnished upon the payment of 8 the fee for recording the instrument, and no additional fee 9 shall be allowed for the certificate or indexing. 10 The recorder shall charge an additional fee, in an amount 11 equal to the fee otherwise provided by law, for recording a 12 document (other than a document filed under the Plat Act or 13 the Uniform Commercial Code) that does not conform to the 14 following standards: 15 (1) The document shall consist of one or more 16 individual sheets measuring 8.5 inches by 11 inches, not 17 permanently bound and not a continuous form. Graphic 18 displays accompanying a document to be recorded that 19 measure up to 11 inches by 17 inches shall be recorded 20 without charging an additional fee. 21 (2) The document shall be legibly printed in black 22 ink, by hand, type, or computer. Signatures and dates 23 may be in contrasting colors if they will reproduce 24 clearly. 25 (3) The document shall be on white paper of not 26 less than 20-pound weight and shall have a clean margin 27 of at least one-half inch on the top, the bottom, and 28 each side. Margins may be used for non-essential 29 notations that will not affect the validity of the 30 document, including but not limited to form numbers, page 31 numbers, and customer notations. 32 (4) The first page of the document shall contain a 33 blank space, measuring at least 3 inches by 5 inches, 34 from the upper right corner. SB1176 Engrossed -79- LRB9205953SMdv 1 (5) The document shall not have any attachment 2 stapled or otherwise affixed to any page. 3 A document that does not conform to these standards shall not 4 be recorded except upon payment of the additional fee 5 required under this paragraph. This paragraph, as amended by 6 this amendatory Act of 1995, applies only to documents dated 7 after the effective date of this amendatory Act of 1995. 8 The county board of any county may provide for an 9 additional charge of $3 for filing every instrument, paper, 10 or notice for record, in order to defray the cost of 11 converting the county recorder's document storage system to 12 computers or micrographics. 13 A special fund shall be set up by the treasurer of the 14 county and such funds collected pursuant to Public Act 15 83-1321 shall be used solely for a document storage system to 16 provide the equipment, materials and necessary expenses 17 incurred to help defray the costs of implementing and 18 maintaining such a document records system. 19 The county board of any county that provides and 20 maintains a countywide map through a Geographic Information 21 System (GIS) may provide for an additional charge of $3 for 22 filing every instrument, paper, or notice for record in order 23 to defray the cost of implementing or maintaining the 24 county's Geographic Information System. Of that amount, $2 25 must be deposited into a special fund set up by the treasurer 26 of the county, and any moneys collected pursuant to this 27 amendatory Act of the 91st General Assembly and deposited 28 into that fund must be used solely for the equipment, 29 materials, and necessary expenses incurred in implementing 30 and maintaining a Geographic Information System. The 31 remaining $1 must be deposited into the recorder's special 32 funds created under Section 3-5005.4. The recorder may, in 33 his or her discretion, use moneys in the funds created under 34 Section 3-5005.4 to defray the cost of implementing or SB1176 Engrossed -80- LRB9205953SMdv 1 maintaining the county's Geographic Information System. 2 The foregoing fees allowed by this Section are the 3 maximum fees that may be collected from any officer, agency, 4 department or other instrumentality of the State. The county 5 board may, however, by ordinance, increase the fees allowed 6 by this Section and collect such increased fees from all 7 persons and entities other than officers, agencies, 8 departments and other instrumentalities of the State if the 9 increase is justified by an acceptable cost study showing 10 that the fees allowed by this Section are not sufficient to 11 cover the cost of providing the service. Regardless of any 12 other provision in this Section, the maximum fee that may be 13 collected from the Department of Revenue for filing or 14 indexing a lien, certificate of lien release or 15 subordination, or any other type of notice or other 16 documentation affecting or concerning a lien is $5. 17 Regardless of any other provision in this Section, the 18 maximum fee that may be collected from the Department of 19 Revenue for indexing each additional name in excess of one 20 for any lien, certificate of lien release or subordination, 21 or any other type of notice or other documentation affecting 22 or concerning a lien is $1. 23 A statement of the costs of providing each service, 24 program and activity shall be prepared by the county board. 25 All supporting documents shall be public record and subject 26 to public examination and audit. All direct and indirect 27 costs, as defined in the United States Office of Management 28 and Budget Circular A-87, may be included in the 29 determination of the costs of each service, program and 30 activity. 31 (Source: P.A. 90-300, eff. 1-1-98; 91-791, eff. 6-9-00; 32 91-886, eff. 1-1-01.) 33 (Text of Section after amendment by P.A. 91-893) 34 Sec. 3-5018. Fees. The recorder elected as provided for SB1176 Engrossed -81- LRB9205953SMdv 1 in this Division shall receive such fees as are or may be 2 provided for him by law, in case of provision therefor: 3 otherwise he shall receive the same fees as are or may be 4 provided in this Section, except when increased by county 5 ordinance pursuant to the provisions of this Section, to be 6 paid to the county clerk for his services in the office of 7 recorder for like services. 8 For recording deeds or other instruments $12 for the 9 first 4 pages thereof, plus $1 for each additional page 10 thereof, plus $1 for each additional document number therein 11 noted. The aggregate minimum fee for recording any one 12 instrument shall not be less than $12. 13 For recording deeds or other instruments wherein the 14 premises affected thereby are referred to by document number 15 and not by legal description a fee of $1 in addition to that 16 hereinabove referred to for each document number therein 17 noted. 18 For recording assignments of mortgages, leases or liens 19 $12 for the first 4 pages thereof, plus $1 for each 20 additional page thereof. However, except for leases and 21 liens pertaining to oil, gas and other minerals, whenever a 22 mortgage, lease or lien assignment assigns more than one 23 mortgage, lease or lien document, a $7 fee shall be charged 24 for the recording of each such mortgage, lease or lien 25 document after the first one. 26 For recording maps or plats of additions or subdivisions 27 approved by the county or municipality (including the 28 spreading of the same of record in map case or other proper 29 books) or plats of condominiums $50 for the first page, plus 30 $1 for each additional page thereof except that in the case 31 of recording a single page, legal size 8 1/2 x 14, plat of 32 survey in which there are no more than two lots or parcels of 33 land, the fee shall be $12. In each county where such maps 34 or plats are to be recorded, the recorder may require the SB1176 Engrossed -82- LRB9205953SMdv 1 same to be accompanied by such number of exact, true and 2 legible copies thereof as the recorder deems necessary for 3 the efficient conduct and operation of his office. 4 For certified copies of records the same fees as for 5 recording, but in no case shall the fee for a certified copy 6 of a map or plat of an addition, subdivision or otherwise 7 exceed $10. 8 Each certificate of such recorder of the recording of the 9 deed or other writing and of the date of recording the same 10 signed by such recorder, shall be sufficient evidence of the 11 recording thereof, and such certificate including the 12 indexing of record, shall be furnished upon the payment of 13 the fee for recording the instrument, and no additional fee 14 shall be allowed for the certificate or indexing. 15 The recorder shall charge an additional fee, in an amount 16 equal to the fee otherwise provided by law, for recording a 17 document (other than a document filed under the Plat Act or 18 the Uniform Commercial Code) that does not conform to the 19 following standards: 20 (1) The document shall consist of one or more 21 individual sheets measuring 8.5 inches by 11 inches, not 22 permanently bound and not a continuous form. Graphic 23 displays accompanying a document to be recorded that 24 measure up to 11 inches by 17 inches shall be recorded 25 without charging an additional fee. 26 (2) The document shall be legibly printed in black 27 ink, by hand, type, or computer. Signatures and dates 28 may be in contrasting colors if they will reproduce 29 clearly. 30 (3) The document shall be on white paper of not 31 less than 20-pound weight and shall have a clean margin 32 of at least one-half inch on the top, the bottom, and 33 each side. Margins may be used for non-essential 34 notations that will not affect the validity of the SB1176 Engrossed -83- LRB9205953SMdv 1 document, including but not limited to form numbers, page 2 numbers, and customer notations. 3 (4) The first page of the document shall contain a 4 blank space, measuring at least 3 inches by 5 inches, 5 from the upper right corner. 6 (5) The document shall not have any attachment 7 stapled or otherwise affixed to any page. 8 A document that does not conform to these standards shall not 9 be recorded except upon payment of the additional fee 10 required under this paragraph. This paragraph, as amended by 11 this amendatory Act of 1995, applies only to documents dated 12 after the effective date of this amendatory Act of 1995. 13 The county board of any county may provide for an 14 additional charge of $3 for filing every instrument, paper, 15 or notice for record, in order to defray the cost of 16 converting the county recorder's document storage system to 17 computers or micrographics. 18 A special fund shall be set up by the treasurer of the 19 county and such funds collected pursuant to Public Act 20 83-1321 shall be used solely for a document storage system to 21 provide the equipment, materials and necessary expenses 22 incurred to help defray the costs of implementing and 23 maintaining such a document records system. 24 The county board of any county that provides and 25 maintains a countywide map through a Geographic Information 26 System (GIS) may provide for an additional charge of $3 for 27 filing every instrument, paper, or notice for record in order 28 to defray the cost of implementing or maintaining the 29 county's Geographic Information System. Of that amount, $2 30 must be deposited into a special fund set up by the treasurer 31 of the county, and any moneys collected pursuant to this 32 amendatory Act of the 91st General Assembly and deposited 33 into that fund must be used solely for the equipment, 34 materials, and necessary expenses incurred in implementing SB1176 Engrossed -84- LRB9205953SMdv 1 and maintaining a Geographic Information System. The 2 remaining $1 must be deposited into the recorder's special 3 funds created under Section 3-5005.4. The recorder may, in 4 his or her discretion, use moneys in the funds created under 5 Section 3-5005.4 to defray the cost of implementing or 6 maintaining the county's Geographic Information System. 7 The foregoing fees allowed by this Section are the 8 maximum fees that may be collected from any officer, agency, 9 department or other instrumentality of the State. The county 10 board may, however, by ordinance, increase the fees allowed 11 by this Section and collect such increased fees from all 12 persons and entities other than officers, agencies, 13 departments and other instrumentalities of the State if the 14 increase is justified by an acceptable cost study showing 15 that the fees allowed by this Section are not sufficient to 16 cover the cost of providing the service. Regardless of any 17 other provision in this Section, the maximum fee that may be 18 collected from the Department of Revenue for filing or 19 indexing a lien, certificate of lien release or 20 subordination, or any other type of notice or other 21 documentation affecting or concerning a lien is $5. 22 Regardless of any other provision in this Section, the 23 maximum fee that may be collected from the Department of 24 Revenue for indexing each additional name in excess of one 25 for any lien, certificate of lien release or subordination, 26 or any other type of notice or other documentation affecting 27 or concerning a lien is $1. 28 A statement of the costs of providing each service, 29 program and activity shall be prepared by the county board. 30 All supporting documents shall be public record and subject 31 to public examination and audit. All direct and indirect 32 costs, as defined in the United States Office of Management 33 and Budget Circular A-87, may be included in the 34 determination of the costs of each service, program and SB1176 Engrossed -85- LRB9205953SMdv 1 activity. 2 (Source: P.A. 90-300, eff. 1-1-98; 91-791, eff. 6-9-00; 3 91-886, eff. 1-1-01; 91-893, eff. 7-1-01; revised 9-7-00.) 4 (55 ILCS 5/3-9005) (from Ch. 34, par. 3-9005) 5 Sec. 3-9005. Powers and duties of State's attorney. 6 (a) The duty of each State's attorney shall be: 7 (1) To commence and prosecute all actions, suits, 8 indictments and prosecutions, civil and criminal, in the 9 circuit court for his county, in which the people of the 10 State or county may be concerned. 11 (2) To prosecute all forfeited bonds and 12 recognizances, and all actions and proceedings for the 13 recovery of debts, revenues, moneys, fines, penalties and 14 forfeitures accruing to the State or his county, or to 15 any school district or road district in his county; also, 16 to prosecute all suits in his county against railroad or 17 transportation companies, which may be prosecuted in the 18 name of the People of the State of Illinois. 19 (3) To commence and prosecute all actions and 20 proceedings brought by any county officer in his official 21 capacity. 22 (4) To defend all actions and proceedings brought 23 against his county, or against any county or State 24 officer, in his official capacity, within his county. 25 (5) To attend the examination of all persons 26 brought before any judge on habeas corpus, when the 27 prosecution is in his county. 28 (6) To attend before judges and prosecute charges 29 of felony or misdemeanor, for which the offender is 30 required to be recognized to appear before the circuit 31 court, when in his power so to do. 32 (7) To give his opinion, without fee or reward, to 33 any county officer in his county, upon any question or SB1176 Engrossed -86- LRB9205953SMdv 1 law relating to any criminal or other matter, in which 2 the people or the county may be concerned. 3 (8) To assist the attorney general whenever it may 4 be necessary, and in cases of appeal from his county to 5 the Supreme Court, to which it is the duty of the 6 attorney general to attend, he shall furnish the attorney 7 general at least 10 days before such is due to be filed, 8 a manuscript of a proposed statement, brief and argument 9 to be printed and filed on behalf of the people, prepared 10 in accordance with the rules of the Supreme Court. 11 However, if such brief, argument or other document is due 12 to be filed by law or order of court within this 10 day 13 period, then the State's attorney shall furnish such as 14 soon as may be reasonable. 15 (9) To pay all moneys received by him in trust, 16 without delay, to the officer who by law is entitled to 17 the custody thereof. 18 (10) To notify, by first class mail, complaining 19 witnesses of the ultimate disposition of the cases 20 arising from an indictment or an information. 21 (11) To perform such other and further duties as 22 may, from time to time, be enjoined on him by law. 23 (12) To appear in all proceedings by collectors of 24 taxes against delinquent taxpayers for judgments to sell 25 real estate, and see that all the necessary preliminary 26 steps have been legally taken to make the judgment legal 27 and binding. 28 (b) The State's Attorney of each county shall have 29 authority to appoint one or more special investigators to 30 serve subpoenas, make return of process and conduct 31 investigations which assist the State's Attorney in the 32 performance of his duties. A special investigator shall not 33 carry firearms except with permission of the State's Attorney 34 and only while carrying appropriate identification indicating SB1176 Engrossed -87- LRB9205953SMdv 1 his employment and in the performance of his assigned duties. 2 Subject to the qualifications set forth in this 3 subsection, special investigators shall be peace officers and 4 shall have all the powers possessed by investigators under 5 the State's Attorneys Appellate Prosecutor's Act. 6 No special investigator employed by the State's Attorney 7 shall have peace officer status or exercise police powers 8 unless he or she successfully completes the basic police 9 training course mandated and approved by the Illinois Law 10 Enforcement Training Standards Board or such board waives the 11 training requirement by reason of the special investigator's 12 prior law enforcement experience or training or both. Any 13 State's Attorney appointing a special investigator shall 14 consult with all affected local police agencies, to the 15 extent consistent with the public interest, if the special 16 investigator is assigned to areas within that agency's 17 jurisdiction. 18 Before a person is appointed as a special investigator, 19 his fingerprints shall be taken and transmitted to the 20 Department of State Police. The Department shall examine its 21 records and submit to the State's Attorney of the county in 22 which the investigator seeks appointment any conviction 23 information concerning the person on file with the 24 Department. No person shall be appointed as a special 25 investigator if he has been convicted of a felony or other 26 offense involving moral turpitude. A special investigator 27 shall be paid a salary and be reimbursed for actual expenses 28 incurred in performing his assigned duties. The county board 29 shall approve the salary and actual expenses and appropriate 30 the salary and expenses in the manner prescribed by law or 31 ordinance. 32 (c) The State's Attorney may request and receive from 33 employers, labor unions, telephone companies, and utility 34 companies location information concerning putative fathers SB1176 Engrossed -88- LRB9205953SMdv 1 and noncustodial parents for the purpose of establishing a 2 child's paternity or establishing, enforcing, or modifying a 3 child support obligation. In this subsection, "location 4 information" means information about (i) the physical 5 whereabouts of a putative father or noncustodial parent, (ii) 6 the putative father or noncustodial parent's employer, or 7 (iii) the salary, wages, and other compensation paid and the 8 health insurance coverage provided to the putative father or 9 noncustodial parent by the employer of the putative father or 10 noncustodial parent or by a labor union of which the putative 11 father or noncustodial parent is a member. 12 (d) For each State fiscal year, the State's Attorney of 13 Cook County shall appear before the General Assembly and 14 request appropriations to be made from the Capital Litigation 15 Trust Fund to the State Treasurer for the purpose of 16 providing assistance in the prosecution of capital cases in 17 Cook County. The State's Attorney may appear before the 18 General Assembly at other times during the State's fiscal 19 year to request supplemental appropriations from the Trust 20 Fund to the State Treasurer. 21 (e) The State's Attorney shall have the authority to 22 enter into a written agreement with the Department of Revenue 23 for pursuit of civil liability under Section 17-1a of the 24 Criminal Code of 1961 against persons who have issued to the 25 Department checks or other orders in violation of the 26 provisions of paragraph (d) of subsection (B) of Section 17-1 27 of the Criminal Code of 1961, with the Department to retain 28 the amount owing upon the dishonored check or order along 29 with the dishonored check fee imposed under the Uniform 30 Penalty and Interest Act, with the balance of damages, fees, 31 and costs collected under Section 17-1a of the Criminal Code 32 of 1961 to be retained by the State's Attorney. The 33 agreement shall not affect the allocation of fines and costs 34 imposed in any criminal prosecution. SB1176 Engrossed -89- LRB9205953SMdv 1 (Source: P.A. 91-589, eff. 1-1-00.) 2 (55 ILCS 5/4-12002) (from Ch. 34, par. 4-12002) 3 Sec. 4-12002. Fees of recorder in third class counties. 4 The fees of the recorder in counties of the third class for 5 recording deeds or other instruments in writing and maps of 6 plats of additions, subdivisions or otherwise, and for 7 certifying copies of records, shall be paid in advance and 8 shall be as follows: 9 For recording deeds or other instruments $20 for the 10 first 2 pages thereof, plus $2 for each additional page 11 thereof. The aggregate minimum fee for recording any one 12 instrument shall not be less than $20. 13 For recording deeds or other instruments wherein the 14 premises affected thereby are referred to by document number 15 and not by legal description the recorder shall charge a fee 16 of $4 in addition to that hereinabove referred to for each 17 document number therein noted. 18 For recording deeds or other instruments wherein more 19 than one tract, parcel or lot is described and such 20 additional tract, or tracts, parcel or parcels, lot or lots 21 is or are described therein as falling in a separate or 22 different addition or subdivision the recorder shall charge 23 as an additional fee, to that herein provided, the sum of $2 24 for each additional addition or subdivision referred to in 25 such deed or instrument. 26 For recording maps or plats of additions, subdivisions or 27 otherwise (including the spreading of the same of record in 28 well bound books) $100 plus $2 for each tract, parcel or lot 29 contained therein. 30 For certified copies of records the same fees as for 31 recording, but in no case shall the fee for a certified copy 32 of a map or plat of an addition, subdivision or otherwise 33 exceed $200. SB1176 Engrossed -90- LRB9205953SMdv 1 For filing of each release of any chattel mortgage or 2 trust deed which has been filed but not recorded and for 3 indexing the same in the book to be kept for that purpose 4 $10. 5 For processing the sworn or affirmed statement required 6 for filing a deed or assignment of a beneficial interest in a 7 land trust in accordance with Section 3-5020 of this Code, 8 $2. 9 The recorder shall charge an additional fee, in an amount 10 equal to the fee otherwise provided by law, for recording a 11 document (other than a document filed under the Plat Act or 12 the Uniform Commercial Code) that does not conform to the 13 following standards: 14 (1) The document shall consist of one or more 15 individual sheets measuring 8.5 inches by 11 inches, not 16 permanently bound and not a continuous form. Graphic 17 displays accompanying a document to be recorded that 18 measure up to 11 inches by 17 inches shall be recorded 19 without charging an additional fee. 20 (2) The document shall be legibly printed in black 21 ink, by hand, type, or computer. Signatures and dates 22 may be in contrasting colors if they will reproduce 23 clearly. 24 (3) The document shall be on white paper of not 25 less than 20-pound weight and shall have a clean margin 26 of at least one-half inch on the top, the bottom, and 27 each side. Margins may be used only for non-essential 28 notations that will not affect the validity of the 29 document, including but not limited to form numbers, page 30 numbers, and customer notations. 31 (4) The first page of the document shall contain a 32 blank space, measuring at least 3 inches by 5 inches, 33 from the upper right corner. 34 (5) The document shall not have any attachment SB1176 Engrossed -91- LRB9205953SMdv 1 stapled or otherwise affixed to any page. 2 A document that does not conform to these standards shall not 3 be recorded except upon payment of the additional fee 4 required under this paragraph. This paragraph, as amended by 5 this amendatory Act of 1995, applies only to documents dated 6 after the effective date of this amendatory Act of 1995. 7 The fee requirements of this Section apply to units of 8 local government and school districts. 9 Regardless of any other provision in this Section, the 10 maximum fee that may be collected from the Department of 11 Revenue for filing or indexing a lien, certificate of lien 12 release or subordination, or any other type of notice or 13 other documentation affecting or concerning a lien is $5. 14 Regardless of any other provision in this Section, the 15 maximum fee that may be collected from the Department of 16 Revenue for indexing each additional name in excess of one 17 for any lien, certificate of lien release or subordination, 18 or any other type of notice or other documentation affecting 19 or concerning a lien is $1. 20 (Source: P.A. 88-691, eff. 1-24-95; 89-160, eff. 7-19-95.) 21 Section 95. No acceleration or delay. Where this Act 22 makes changes in a statute that is represented in this Act by 23 text that is not yet or no longer in effect (for example, a 24 Section represented by multiple versions), the use of that 25 text does not accelerate or delay the taking effect of (i) 26 the changes made by this Act or (ii) provisions derived from 27 any other Public Act. 28 Section 99. Effective date. This Act takes effect on 29 January 1, 2002. SB1176 Engrossed -92- LRB9205953SMdv 1 INDEX 2 Statutes amended in order of appearance 3 20 ILCS 2505/2505-210 was 20 ILCS 2505/39c-1 4 20 ILCS 2505/2505-400 was 20 ILCS 2505/39b49 5 35 ILCS 5/601.1 Ch. 120, par. 6-601.1 6 35 ILCS 105/9 from Ch. 120, par. 439.9 7 35 ILCS 110/9 from Ch. 120, par. 439.39 8 35 ILCS 115/9 from Ch. 120, par. 439.109 9 35 ILCS 120/3 from Ch. 120, par. 442 10 35 ILCS 640/2-9 11 35 ILCS 640/2-11 12 55 ILCS 5/3-5018 from Ch. 34, par. 3-5018 13 55 ILCS 5/3-9005 from Ch. 34, par. 3-9005 14 55 ILCS 5/4-12002 from Ch. 34, par. 4-12002