State of Illinois
92nd General Assembly
Legislation

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[ Introduced ][ Enrolled ][ House Amendment 001 ]


92_SB1177eng

 
SB1177 Engrossed                               LRB9205952SMdv

 1        AN ACT concerning taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Cigarette Tax Act is amended by changing
 5    Section 2 as follows:

 6        (35 ILCS 130/2) (from Ch. 120, par. 453.2)
 7        Sec. 2.  Tax  imposed;  rate;  collection,  payment,  and
 8    distribution; discount.
 9        (a)  A tax is imposed upon any person engaged in business
10    as  a  retailer  of cigarettes in this State at the rate of 5
11    1/2 mills per cigarette sold, or otherwise disposed of in the
12    course of such business in this State.  In  addition  to  any
13    other  tax  imposed  by  this  Act, a tax is imposed upon any
14    person engaged in business as a  retailer  of  cigarettes  in
15    this  State  at  a  rate  of  1/2  mill per cigarette sold or
16    otherwise disposed of in the course of such business in  this
17    State  on  and  after January 1, 1947, and shall be paid into
18    the Metropolitan Fair and Exposition Authority Reconstruction
19    Fund. On and after December 1, 1985, in addition to any other
20    tax imposed by this Act, a tax is  imposed  upon  any  person
21    engaged in business as a retailer of cigarettes in this State
22    at a rate of 4 mills per cigarette sold or otherwise disposed
23    of  in  the  course  of  such  business in this State. Of the
24    additional tax  imposed  by  this  amendatory  Act  of  1985,
25    $9,000,000  of  the  moneys  received  by  the  Department of
26    Revenue pursuant to this Act shall be paid  each  month  into
27    the  Common  School  Fund. On and after the effective date of
28    this amendatory Act of 1989, in addition  to  any  other  tax
29    imposed by this Act, a tax is imposed upon any person engaged
30    in  business  as  a  retailer  of cigarettes at the rate of 5
31    mills per cigarette sold or  otherwise  disposed  of  in  the
 
SB1177 Engrossed            -2-                LRB9205952SMdv
 1    course  of  such  business  in  this  State. On and after the
 2    effective date of this amendatory Act of 1993, in addition to
 3    any other tax imposed by this Act, a tax is imposed upon  any
 4    person engaged in business as a retailer of cigarettes at the
 5    rate  of  7 mills per cigarette sold or otherwise disposed of
 6    in the course of such business in this State.  On  and  after
 7    December  15,  1997,  in addition to any other tax imposed by
 8    this Act, a  tax  is  imposed  upon  any  person  engaged  in
 9    business  as  a retailer of cigarettes at the rate of 7 mills
10    per cigarette sold or otherwise disposed of in the course  of
11    such  business  of  this State. All of the moneys received by
12    the Department of  Revenue  pursuant  to  this  Act  and  the
13    Cigarette  Use  Tax  Act from the additional taxes imposed by
14    this amendatory Act of 1997, shall be paid  each  month  into
15    the  Common  School  Fund. The payment of such taxes shall be
16    evidenced by a stamp affixed  to  each  original  package  of
17    cigarettes,  or  an  authorized  substitute  for  such  stamp
18    imprinted   on  each  original  package  of  such  cigarettes
19    underneath the sealed transparent  outside  wrapper  of  such
20    original  package,  as  hereinafter  provided.  However, such
21    taxes are not imposed upon any activity in such  business  in
22    interstate  commerce  or  otherwise,  which  activity may not
23    under the Constitution and statutes of the United  States  be
24    made the subject of taxation by this State.
25        Beginning on the effective date of this amendatory Act of
26    1998, all of the moneys received by the Department of Revenue
27    pursuant  to  this  Act  and the Cigarette Use Tax Act, other
28    than the moneys that are dedicated to the  Metropolitan  Fair
29    and  Exposition  Authority Reconstruction Fund and the Common
30    School Fund, shall be  distributed  each  month  as  follows:
31    first,  there  shall be paid into the General Revenue Fund an
32    amount which, when added to the amount paid into  the  Common
33    School  Fund  for  that month, equals $33,300,000; then, from
34    the moneys remaining, if any amounts required to be paid into
 
SB1177 Engrossed            -3-                LRB9205952SMdv
 1    the General Revenue Fund in previous  months  remain  unpaid,
 2    those  amounts  shall  be paid into the General Revenue Fund;
 3    then the moneys remaining, if any, shall  be  paid  into  the
 4    Long-Term  Care  Provider Fund.  To the extent that more than
 5    $25,000,000 has been paid into the General Revenue  Fund  and
 6    Common  School  Fund per month for the period of July 1, 1993
 7    through the effective date of this  amendatory  Act  of  1994
 8    from  combined  receipts  of  the  Cigarette  Tax Act and the
 9    Cigarette  Use  Tax  Act,  notwithstanding  the  distribution
10    provided in this Section, the Department of Revenue is hereby
11    directed to adjust the distribution provided in this  Section
12    to  increase  the next monthly payments to the Long Term Care
13    Provider Fund by the amount paid to the General Revenue  Fund
14    and Common School Fund in excess of $25,000,000 per month and
15    to  decrease the next monthly payments to the General Revenue
16    Fund and Common School Fund by that same excess amount.
17        When any tax imposed herein terminates or has terminated,
18    distributors who have bought stamps while  such  tax  was  in
19    effect  and who therefore paid such tax, but who can show, to
20    the Department's satisfaction, that they sold the  cigarettes
21    to  which  they  affixed  such  stamps  after  such  tax  had
22    terminated and did not recover the tax or its equivalent from
23    purchasers, shall be allowed by the Department to take credit
24    for  such absorbed tax against subsequent tax stamp purchases
25    from the Department by such distributor.
26        The impact of the tax levied by this Act is imposed  upon
27    the  retailer  and  shall  be prepaid or pre-collected by the
28    distributor for the purpose of convenience and facility only,
29    and the amount of the tax shall be added to the price of  the
30    cigarettes  sold  by  such distributor. Collection of the tax
31    shall be evidenced by a  stamp  or  stamps  affixed  to  each
32    original package of cigarettes, as hereinafter provided.
33        Each  distributor shall collect the tax from the retailer
34    at or before the time of the sale, shall affix the stamps  as
 
SB1177 Engrossed            -4-                LRB9205952SMdv
 1    hereinafter  required, and shall remit the tax collected from
 2    retailers to the Department,  as  hereinafter  provided.  Any
 3    distributor  who  fails  to  properly collect and pay the tax
 4    imposed by  this  Act  shall  be  liable  for  the  tax.  Any
 5    distributor  having  cigarettes  to  which  stamps  have been
 6    affixed in his possession for sale on the effective  date  of
 7    this  amendatory Act of 1989 shall not be required to pay the
 8    additional tax imposed by this amendatory Act of 1989 on such
 9    stamped cigarettes.  Any  distributor  having  cigarettes  to
10    which  stamps  have been affixed in his or her possession for
11    sale at 12:01 a.m. on the effective date of  this  amendatory
12    Act of 1993, is required to pay the additional tax imposed by
13    this amendatory Act of 1993 on such stamped cigarettes.  This
14    payment,  less the discount provided in subsection (b), shall
15    be due  when  the  distributor  first  makes  a  purchase  of
16    cigarette  tax  stamps  after  the  effective  date  of  this
17    amendatory  Act of 1993, or on the first due date of a return
18    under this Act after the effective date  of  this  amendatory
19    Act  of 1993, whichever occurs first.  Any distributor having
20    cigarettes  to  which  stamps  have  been  affixed   in   his
21    possession  for  sale  on  December  15,  1997  shall  not be
22    required to pay the additional tax imposed by this amendatory
23    Act of 1997 on such stamped cigarettes.
24        The amount of the Cigarette Tax imposed by this Act shall
25    be separately stated, apart from the price of the  goods,  by
26    both distributors and retailers, in all advertisements, bills
27    and sales invoices.
28        (b)  The  distributor  shall  be  required to collect the
29    taxes provided under paragraph (a) hereof, and, to cover  the
30    costs  of such collection, shall be allowed a discount during
31    any year commencing July 1st and ending  the  following  June
32    30th  in  accordance  with  the schedule set out hereinbelow,
33    which discount shall be allowed at the time  of  purchase  of
34    the  stamps  when purchase is required by this Act, or at the
 
SB1177 Engrossed            -5-                LRB9205952SMdv
 1    time when the tax is remitted to the Department  without  the
 2    purchase  of  stamps  from the Department when that method of
 3    paying the tax is required or authorized by this Act.   Prior
 4    to December 1, 1985, a discount equal to 1 2/3% of the amount
 5    of  the  tax  up  to  and  including  the first $700,000 paid
 6    hereunder by such distributor to the  Department  during  any
 7    such  year;  1  1/3%  of the next $700,000 of tax or any part
 8    thereof, paid hereunder by such distributor to the Department
 9    during any such year; 1% of the next $700,000 of tax, or  any
10    part  thereof,  paid  hereunder  by  such  distributor to the
11    Department during any such year, and 2/3 of 1% of the  amount
12    of  any  additional tax paid hereunder by such distributor to
13    the Department during any such year shall apply. On and after
14    December 1, 1985, a discount equal to 1.75% of the amount  of
15    the  tax payable under this Act up to and including the first
16    $3,000,000  paid  hereunder  by  such  distributor   to   the
17    Department during any such year and 1.5% of the amount of any
18    additional  tax  paid  hereunder  by  such distributor to the
19    Department during any such year shall apply.
20        Two or more distributors  that  use  a  common  means  of
21    affixing  revenue  tax stamps or that are owned or controlled
22    by  the  same  interests  shall  be  treated  as   a   single
23    distributor for the purpose of computing the discount.
24        (c)  The  taxes  herein  imposed  are  in addition to all
25    other occupation or privilege taxes imposed by the  State  of
26    Illinois,  or by any political subdivision thereof, or by any
27    municipal corporation.
28        (d)  If any payment provided for in this Act exceeds  the
29    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
30    original  return,  the  Department shall, if requested by the
31    taxpayer, issue to the taxpayer a credit memorandum no  later
32    than 30 days after the date of payment.  The credit evidenced
33    by the credit memorandum may be assigned by the taxpayer to a
34    similar   taxpayer   under   this  Act,  in  accordance  with
 
SB1177 Engrossed            -6-                LRB9205952SMdv
 1    reasonable rules prescribed by the Department.   If  no  such
 2    request  is  made, the taxpayer may credit the excess payment
 3    against tax liability subsequently  to  be  remitted  to  the
 4    Department  under  this  Act,  in  accordance with reasonable
 5    rules  prescribed  by  the  Department.   If  the  Department
 6    subsequently determines that all or any part  of  the  credit
 7    taken  was  not  actually due to the taxpayer, the taxpayer's
 8    1.75% and 1.5% discount shall be reduced by 1.75% or 1.5%  of
 9    the  difference  between  the  credit taken and that actually
10    due, and that taxpayer shall  be  liable  for  penalties  and
11    interest on the difference.
12    (Source: P.A. 90-548, eff. 12-4-97; 90-587, eff. 7-1-98.)

13        Section  10.   The  Cigarette  Use  Tax Act is amended by
14    changing Section 3 as follows:

15        (35 ILCS 135/3) (from Ch. 120, par. 453.33)
16        Sec. 3.  Stamp payment. The tax hereby imposed  shall  be
17    collected by a distributor maintaining a place of business in
18    this  State  or  a  distributor  authorized by the Department
19    pursuant to Section 7 hereof to  collect  the  tax,  and  the
20    amount  of  the  tax  shall  be  added  to  the  price of the
21    cigarettes sold by such distributor. Collection  of  the  tax
22    shall  be  evidenced  by  a  stamp  or stamps affixed to each
23    original package of cigarettes or by an authorized substitute
24    for such stamp imprinted on each  original  package  of  such
25    cigarettes  underneath the sealed transparent outside wrapper
26    of such original package,  except  as  hereinafter  provided.
27    Each distributor who is required or authorized to collect the
28    tax  herein  imposed,  before  delivering  or  causing  to be
29    delivered any original packages of cigarettes in  this  State
30    to any purchaser, shall firmly affix a proper stamp or stamps
31    to  each  such  package,  or (in the case of manufacturers of
32    cigarettes in original packages which are contained inside  a
 
SB1177 Engrossed            -7-                LRB9205952SMdv
 1    sealed   transparent  wrapper)  shall  imprint  the  required
 2    language on the original package of cigarettes  beneath  such
 3    outside wrapper as hereinafter provided. Such stamp or stamps
 4    need not be affixed to the original package of any cigarettes
 5    with  respect to which the distributor is required to affix a
 6    like stamp or stamps by virtue  of  the  Cigarette  Tax  Act,
 7    however,  and  no  tax  imprint need be placed underneath the
 8    sealed  transparent  wrapper  of  an  original   package   of
 9    cigarettes  with respect to which the distributor is required
10    or authorized to employ a like tax imprint by virtue  of  the
11    Cigarette Tax Act.
12        No  stamp or imprint may be affixed to, or made upon, any
13    package of cigarettes unless that package complies  with  all
14    requirements   of   the   federal   Cigarette   Labeling  and
15    Advertising Act,  15  U.S.C.  1331  and  following,  for  the
16    placement  of labels, warnings, or any other information upon
17    a package of  cigarettes  that  is  sold  within  the  United
18    States.   Under  the  authority  of Section 6, the Department
19    shall  revoke  the  license  of  any  distributor   that   is
20    determined to have violated this paragraph.  A person may not
21    affix  a  stamp on a package of cigarettes, cigarette papers,
22    wrappers, or tubes if that individual package has been marked
23    for export outside the United States with a label  or  notice
24    in compliance with Section 290.185 of Title 27 of the Code of
25    Federal Regulations.  It is not a defense to a proceeding for
26    violation of this paragraph that the label or notice has been
27    removed, mutilated, obliterated, or altered in any manner.
28        Stamps,  when required hereunder, shall be purchased from
29    the Department, or any person authorized by  the  Department,
30    by distributors.
31        Prior  to  December 1, 1985, the Department shall allow a
32    distributor 21 days in which to make  final  payment  of  the
33    amount   to   be  paid  for  such  stamps,  by  allowing  the
34    distributor to make payment for the stamps  at  the  time  of
 
SB1177 Engrossed            -8-                LRB9205952SMdv
 1    purchasing  them  with a draft which shall be in such form as
 2    the Department prescribes, and which shall be payable  within
 3    21  days thereafter: Provided that such distributor has filed
 4    with  the  Department,  and  has  received  the  Department's
 5    approval of, a  bond,  which  is  in  addition  to  the  bond
 6    required  under  Section  4  of  this  Act,  payable  to  the
 7    Department  in  an  amount equal to 80% of such distributor's
 8    average monthly tax liability to the  Department  under  this
 9    Act during the preceding calendar year or $500,000, whichever
10    is  less. The bond shall be joint and several and shall be in
11    the form of a  surety  company  bond  in  such  form  as  the
12    Department  prescribes,  or  it  may be in the form of a bank
13    certificate of deposit or bank letter  of  credit.  The  bond
14    shall  be  conditioned  upon the distributor's payment of the
15    amount of any 21-day draft which the Department accepts  from
16    that   distributor   for  the  delivery  of  stamps  to  that
17    distributor under this Act. The distributor's failure to  pay
18    any  such  draft,  when due, shall also make such distributor
19    automatically liable to the Department for a penalty equal to
20    25% of the amount of such draft.
21        On and after December 1, 1985, the Department shall allow
22    a distributor 30 days in which to make final payment  of  the
23    amount   to   be  paid  for  such  stamps,  by  allowing  the
24    distributor to make payment for the stamps  at  the  time  of
25    purchasing  them  with a draft which shall be in such form as
26    the Department prescribes, and which shall be payable  within
27    30 days thereafter:  Provided that such distributor has filed
28    with  the  Department,  and  has  received  the  Department's
29    approval  of,  a  bond,  which  is  in  addition  to the bond
30    required  under  Section  4  of  this  Act,  payable  to  the
31    Department in an amount equal to 150% of  such  distributor's
32    average  monthly  tax  liability to the Department under this
33    Act during the preceding calendar year or $750,000, whichever
34    is less, except that as to bonds filed on or after January 1,
 
SB1177 Engrossed            -9-                LRB9205952SMdv
 1    1987, such additional bond shall be in  an  amount  equal  to
 2    100%  of  such  distributor's  average  monthly tax liability
 3    under  this  Act  during  the  preceding  calendar  year   or
 4    $750,000,  whichever  is  less.   The bond shall be joint and
 5    several and shall be in the form of a surety company bond  in
 6    such  form  as the Department prescribes, or it may be in the
 7    form of a bank certificate  of  deposit  or  bank  letter  of
 8    credit.  The bond shall be conditioned upon the distributor's
 9    payment  of  the  amount  of  any  30-day  draft  which   the
10    Department  accepts from that distributor for the delivery of
11    stamps to that distributor under this Act.  The distributor's
12    failure to pay any such draft, when due, shall also make such
13    distributor automatically liable  to  the  Department  for  a
14    penalty equal to 25% of the amount of such draft.
15        Every  prior  continuous  compliance  taxpayer  shall  be
16    exempt  from  all  requirements under this Section concerning
17    the furnishing of such bond, as defined in this Section, as a
18    condition precedent to his being authorized to engage in  the
19    business  licensed  under  this  Act.   This  exemption shall
20    continue for each such taxpayer until such time as he may  be
21    determined  by  the Department to be delinquent in the filing
22    of any returns, or is determined by  the  Department  (either
23    through the Department's issuance of a final assessment which
24    has  become  final under the Act, or by the taxpayer's filing
25    of a return which admits tax to be due that is not  paid)  to
26    be  delinquent  or  deficient  in the paying of any tax under
27    this Act, at which time that taxpayer shall become subject to
28    the bond requirements of this Section and, as a condition  of
29    being  allowed to continue to engage in the business licensed
30    under this Act, shall be required  to  furnish  bond  to  the
31    Department  in  such  form as provided in this Section.  Such
32    taxpayer shall furnish such bond for a  period  of  2  years,
33    after  which,  if the taxpayer has not been delinquent in the
34    filing of any returns, or  delinquent  or  deficient  in  the
 
SB1177 Engrossed            -10-               LRB9205952SMdv
 1    paying  of  any  tax  under  this  Act,  the  Department  may
 2    reinstate  such  person  as  a  prior  continuance compliance
 3    taxpayer.  Any taxpayer who  fails  to  pay  an  admitted  or
 4    established  liability under this Act may also be required to
 5    post bond or other acceptable security  with  the  Department
 6    guaranteeing  the  payment  of  such  admitted or established
 7    liability.
 8        Any person aggrieved by any decision  of  the  Department
 9    under  this  Section  may,  within  the  time allowed by law,
10    protest and request a hearing, whereupon the Department shall
11    give notice and shall hold a hearing in conformity  with  the
12    provisions   of   this   Act   and   then   issue  its  final
13    administrative decision in the matter to such person.  In the
14    absence of such a protest filed within the  time  allowed  by
15    law, the Department's decision shall become final without any
16    further determination being made or notice given.
17        The  Department  shall  discharge  any  surety  and shall
18    release and return any bond or security deposited,  assigned,
19    pledged, or otherwise provided to it by a taxpayer under this
20    Section within 30 days after:
21        (1)  Such  Taxpayer becomes a prior continuous compliance
22    taxpayer; or
23        (2)  Such taxpayer has  ceased  to  collect  receipts  on
24    which  he  is  required  to  remit tax to the Department, has
25    filed a final tax return, and has paid to the  Department  an
26    amount sufficient to discharge his remaining tax liability as
27    determined  by the Department under this Act.  The Department
28    shall  make  a  final   determination   of   the   taxpayer's
29    outstanding  tax liability as expeditiously as possible after
30    his final tax return  has  been  filed.   If  the  Department
31    cannot  make  such  final  determination within 45 days after
32    receiving the final tax return, within such period  it  shall
33    so notify the taxpayer, stating its reasons therefor.
34        At the time of purchasing such stamps from the Department
 
SB1177 Engrossed            -11-               LRB9205952SMdv
 1    when  purchase  is  required by this Act, or at the time when
 2    the tax which he has collected is remitted by  a  distributor
 3    to  the  Department  without  the purchase of stamps from the
 4    Department when that method of remitting  the  tax  that  has
 5    been  collected  is  required  or authorized by this Act, the
 6    distributor shall be  allowed  a  discount  during  any  year
 7    commencing  July  1  and  ending  the  following  June  30 in
 8    accordance with the schedule set out  hereinbelow,  from  the
 9    amount  to  be paid by him to the Department for such stamps,
10    or to be paid by him  to  the  Department  on  the  basis  of
11    monthly  remittances (as the case may be), to cover the cost,
12    to such distributor, of collecting the tax herein imposed  by
13    affixing  such  stamps to the original packages of cigarettes
14    sold  by  such  distributor  or  by  placing   tax   imprints
15    underneath   the   sealed  transparent  wrapper  of  original
16    packages of cigarettes sold by such distributor (as the  case
17    may  be):  (1) Prior to December 1, 1985, a discount equal to
18    1-2/3% of the amount of the tax up to and including the first
19    $700,000 paid hereunder by such distributor to the Department
20    during any such year; 1-1/3% of the next $700,000 of  tax  or
21    any  part  thereof, paid hereunder by such distributor to the
22    Department during any such year; 1% of the next  $700,000  of
23    tax,  or any part thereof, paid hereunder by such distributor
24    to the Department during any such year; and 2/3 of 1% of  the
25    amount   of   any  additional  tax  paid  hereunder  by  such
26    distributor to the Department during any such year or (2)  On
27    and  after December 1, 1985, a discount equal to 1.75% of the
28    amount of the tax payable under this Act up to and  including
29    the  first  $3,000,000  paid hereunder by such distributor to
30    the Department during any such year and 1.5% of the amount of
31    any additional tax paid hereunder by such distributor to  the
32    Department during any such year.
33        Two  or  more  distributors  that  use  a common means of
34    affixing revenue tax stamps or that are owned  or  controlled
 
SB1177 Engrossed            -12-               LRB9205952SMdv
 1    by   the   same  interests  shall  be  treated  as  a  single
 2    distributor for the purpose of computing the discount.
 3        Cigarette manufacturers who are distributors  under  this
 4    Act,  and  who  place  their  cigarettes in original packages
 5    which are contained  inside  a  sealed  transparent  wrapper,
 6    shall be required to remit the tax which they are required to
 7    collect  under  this  Act  to the Department by remitting the
 8    amount thereof to the Department  by  the  5th  day  of  each
 9    month,  covering cigarettes shipped or otherwise delivered to
10    points  in  Illinois  to  purchasers  during  the   preceding
11    calendar  month,  but  a  distributor  need  not remit to the
12    Department the tax so collected by him from purchasers  under
13    this  Act to the extent to which such distributor is required
14    to remit the tax imposed by the  Cigarette  Tax  Act  to  the
15    Department  with  respect  to  the same cigarettes. All taxes
16    upon cigarettes under this Act are  a  direct  tax  upon  the
17    retail  consumer  and  shall  conclusively  be presumed to be
18    precollected for the  purpose  of  convenience  and  facility
19    only.  Distributors  who  are  manufacturers of cigarettes in
20    original  packages  which  are  contained  inside  a   sealed
21    transparent  wrapper,  before  delivering  such cigarettes or
22    causing such cigarettes to be  delivered  in  this  State  to
23    purchasers,  shall  evidence  their obligation to collect and
24    remit  the  tax  due  with  respect  to  such  cigarettes  by
25    imprinting language to be prescribed  by  the  Department  on
26    each  original  package  of  such  cigarettes  underneath the
27    sealed transparent outside wrapper of such original  package,
28    in  such  place  thereon and in such manner as the Department
29    may prescribe; provided (as stated  hereinbefore)  that  this
30    requirement  does not apply when such distributor is required
31    or authorized by the Cigarette  Tax  Act  to  place  the  tax
32    imprint  provided  for  in the last paragraph of Section 3 of
33    that Act underneath the sealed transparent  wrapper  of  such
34    original package of cigarettes. Such imprinted language shall
 
SB1177 Engrossed            -13-               LRB9205952SMdv
 1    acknowledge  the  manufacturer's collection and payment of or
 2    liability for the tax imposed by this  Act  with  respect  to
 3    such cigarettes.
 4        The  Department  shall adopt the design or designs of the
 5    tax stamps and shall procure the printing of such  stamps  in
 6    such  amounts  and  denominations  as  it  deems necessary to
 7    provide for the affixation of the proper amount of tax stamps
 8    to each original package of cigarettes.
 9        Where  tax  stamps  are  required,  the  Department   may
10    authorize   distributors  to  affix  revenue  tax  stamps  by
11    imprinting  tax  meter  stamps  upon  original  packages   of
12    cigarettes.  The Department shall adopt rules and regulations
13    relating to the imprinting of such tax meter stamps  as  will
14    result  in  payment of the proper taxes as herein imposed. No
15    distributor may affix revenue tax stamps to original packages
16    of cigarettes by imprinting meter stamps thereon unless  such
17    distributor has first obtained permission from the Department
18    to  employ  this  method  of affixation. The Department shall
19    regulate the use of tax meters and may, to assure the  proper
20    collection  of  the  taxes  imposed  by  this  Act, revoke or
21    suspend the privilege, theretofore granted by the  Department
22    to any distributor, to imprint tax meter stamps upon original
23    packages of cigarettes.
24        The  tax  hereby  imposed  and  not paid pursuant to this
25    Section shall be paid  to  the  Department  directly  by  any
26    person  using  such cigarettes within this State, pursuant to
27    Section 12 hereof.
28        If any payment provided  for  in  this  Act  exceeds  the
29    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
30    original  return,  the  Department shall, if requested by the
31    taxpayer, issue to the taxpayer a credit memorandum no  later
32    than 30 days after the date of payment.  The credit evidenced
33    by the credit memorandum may be assigned by the taxpayer to a
34    similar   taxpayer   under   this  Act,  in  accordance  with
 
SB1177 Engrossed            -14-               LRB9205952SMdv
 1    reasonable rules prescribed by the Department.   If  no  such
 2    request  is  made, the taxpayer may credit the excess payment
 3    against tax liability subsequently  to  be  remitted  to  the
 4    Department  under  this  Act,  in  accordance with reasonable
 5    rules  prescribed  by  the  Department.   If  the  Department
 6    subsequently determines that all or any part  of  the  credit
 7    taken  was  not  actually due to the taxpayer, the taxpayer's
 8    1.75% and 1.5% discount shall be reduced by 1.75% or 1.5%  of
 9    the  difference  between  the  credit taken and that actually
10    due, and that taxpayer shall  be  liable  for  penalties  and
11    interest on the difference.
12    (Source: P.A. 91-246, eff. 7-22-99.)

13        Section  15.   The  Tobacco  Products  Tax Act of 1995 is
14    amended by changing Section 10-30 as follows:

15        (35 ILCS 143/10-30)
16        Sec. 10-30.  Returns.  Every  distributor  shall,  on  or
17    before  the  15th  day  of each month, file a return with the
18    Department covering the preceding calendar month.  The return
19    shall disclose the wholesale price for tobacco products  sold
20    or  otherwise  disposed  of  and  other  information that the
21    Department may reasonably require.  The return shall be filed
22    upon a form prescribed and furnished by the Department.
23        At the time when any return of any distributor is due  to
24    be  filed  with  the  Department,  the distributor shall also
25    remit  to  the  Department  the  tax   liability   that   the
26    distributor  has  incurred  for transactions occurring in the
27    preceding calendar month.
28        If any payment provided for in this Section  exceeds  the
29    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
30    original  return,  the  Department shall, if requested by the
31    taxpayer, issue to the taxpayer a credit memorandum no  later
32    than 30 days after the date of payment.  The credit evidenced
 
SB1177 Engrossed            -15-               LRB9205952SMdv
 1    by the credit memorandum may be assigned by the taxpayer to a
 2    similar   taxpayer   under   this  Act,  in  accordance  with
 3    reasonable rules prescribed by the Department.   If  no  such
 4    request  is  made, the taxpayer may credit the excess payment
 5    against tax liability subsequently  to  be  remitted  to  the
 6    Department  under  this  Act,  in  accordance with reasonable
 7    rules prescribed by the Department.
 8    (Source: P.A. 89-21, eff. 6-6-95.)

 9        Section 20.  The Hotel Operators' Occupation Tax  Act  is
10    amended by changing Section 6 as follows:

11        (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
12        (Text of Section before amendment by P.A. 91-935)
13        Sec.  6.  Except as provided hereinafter in this Section,
14    on or before the last  day  of  each  calendar  month,  every
15    person engaged in the business of renting, leasing or letting
16    rooms  in a hotel in this State during the preceding calendar
17    month shall file a return with the Department, stating:
18             1.  The name of the operator;
19             2.  His residence address and  the  address  of  his
20        principal  place  of  business  and  the  address  of the
21        principal place of  business  (if  that  is  a  different
22        address)  from  which  he  engages  in  the  business  of
23        renting,  leasing  or  letting  rooms  in a hotel in this
24        State;
25             3.  Total amount of rental receipts received by  him
26        during the preceding calendar month from renting, leasing
27        or letting rooms during such preceding calendar month;
28             4.  Total  amount of rental receipts received by him
29        during the preceding calendar month from renting, leasing
30        or letting  rooms  to  permanent  residents  during  such
31        preceding calendar month;
32             5.  Total  amount  of  other  exclusions  from gross
 
SB1177 Engrossed            -16-               LRB9205952SMdv
 1        rental receipts allowed by this Act;
 2             6.  Gross rental receipts which were received by him
 3        during the preceding calendar month and upon the basis of
 4        which the tax is imposed;
 5             7.  The amount of tax due;
 6             8.  Such  other  reasonable   information   as   the
 7        Department may require.
 8        If  the  operator's  average monthly tax liability to the
 9    Department does not exceed $200, the Department may authorize
10    his returns to be filed on a quarter annual basis,  with  the
11    return  for January, February and March of a given year being
12    due by April 30 of such year; with the return for April,  May
13    and  June  of a given year being due by July 31 of such year;
14    with the return for July, August and  September  of  a  given
15    year  being  due  by  October  31  of such year, and with the
16    return for October, November and December  of  a  given  year
17    being due by January 31 of the following year.
18        If  the  operator's  average monthly tax liability to the
19    Department does not exceed $50, the Department may  authorize
20    his  returns  to be filed on an annual basis, with the return
21    for a given year being due by January  31  of  the  following
22    year.
23        Such  quarter  annual  and annual returns, as to form and
24    substance, shall be  subject  to  the  same  requirements  as
25    monthly returns.
26        Notwithstanding   any   other   provision   in  this  Act
27    concerning the time within which an  operator  may  file  his
28    return, in the case of any operator who ceases to engage in a
29    kind  of  business  which  makes  him  responsible for filing
30    returns under this Act, such  operator  shall  file  a  final
31    return  under  this  Act  with the Department not more than 1
32    month after discontinuing such business.
33        Where the same person has more than 1 business registered
34    with the Department under separate registrations  under  this
 
SB1177 Engrossed            -17-               LRB9205952SMdv
 1    Act,  such person shall not file each return that is due as a
 2    single return covering all such  registered  businesses,  but
 3    shall   file   separate  returns  for  each  such  registered
 4    business.
 5        In his return, the operator shall determine the value  of
 6    any  consideration  other  than  money  received  by  him  in
 7    connection  with  the renting, leasing or letting of rooms in
 8    the course of his business and he shall include such value in
 9    his return.  Such determination shall be  subject  to  review
10    and  revision  by  the  Department  in the manner hereinafter
11    provided for the correction of returns.
12        Where the operator is a corporation, the return filed  on
13    behalf  of such corporation shall be signed by the president,
14    vice-president, secretary or treasurer  or  by  the  properly
15    accredited agent of such corporation.
16        The  person  filing the return herein provided for shall,
17    at the time of filing such return, pay to the Department  the
18    amount of tax herein imposed.  The operator filing the return
19    under  this Section shall, at the time of filing such return,
20    pay to the Department the amount of tax imposed by  this  Act
21    less  a  discount of 2.1% or $25 per calendar year, whichever
22    is greater, which is allowed to reimburse  the  operator  for
23    the  expenses  incurred  in  keeping  records,  preparing and
24    filing returns, remitting the tax and supplying data  to  the
25    Department on request.
26        If  any  payment provided for in this Section exceeds the
27    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
28    original return, the Department shall, if  requested  by  the
29    taxpayer,  issue to the taxpayer a credit memorandum no later
30    than 30 days after the date of payment.  The credit evidenced
31    by the credit memorandum may be assigned by the taxpayer to a
32    similar  taxpayer  under  this  Act,   in   accordance   with
33    reasonable  rules  prescribed  by the Department.  If no such
34    request is made, the taxpayer may credit the  excess  payment
 
SB1177 Engrossed            -18-               LRB9205952SMdv
 1    against  tax  liability  subsequently  to  be remitted to the
 2    Department under this  Act,  in  accordance  with  reasonable
 3    rules  prescribed  by  the  Department.   If  the  Department
 4    subsequently  determines  that  all or any part of the credit
 5    taken was not actually due to the  taxpayer,  the  taxpayer's
 6    2.1%  discount  shall  be  reduced  by 2.1% of the difference
 7    between the credit taken and  that  actually  due,  and  that
 8    taxpayer  shall  be  liable for penalties and interest on the
 9    difference.
10        There shall be deposited in the Build  Illinois  Fund  in
11    the  State  Treasury  for  each  State fiscal year 40% of the
12    amount  of  total  net  proceeds  from  the  tax  imposed  by
13    subsection  (a)  of  Section  3.    Of  the  remaining   60%,
14    $5,000,000   shall   be  deposited  in  the  Illinois  Sports
15    Facilities Fund and credited  to  the  Subsidy  Account  each
16    fiscal  year  by making monthly deposits in the amount of 1/8
17    of $5,000,000 plus cumulative deficiencies in  such  deposits
18    for  prior  months,  and  an  additional  $8,000,000 shall be
19    deposited in the Illinois Sports Facilities Fund and credited
20    to the Advance Account each fiscal  year  by  making  monthly
21    deposits  in  the  amount  of  1/8  of  $8,000,000  plus  any
22    cumulative  deficiencies  in  such deposits for prior months.
23    (The deposits of the additional $8,000,000 during each fiscal
24    year shall be treated as advances of funds  to  the  Illinois
25    Sports Facilities Authority for its corporate purposes to the
26    extent  paid  to  the  Authority  or its trustee and shall be
27    repaid into the General Revenue Fund in the State Treasury by
28    the State Treasurer on behalf of the  Authority  solely  from
29    collections  of  the tax imposed by the Authority pursuant to
30    Section  19  of  the  Illinois  Sports  Facilities  Act,   as
31    amended.)
32        Of  the remaining 60% of the amount of total net proceeds
33    from the tax imposed by subsection (a) of Section 3 after all
34    required deposits in the Illinois Sports Facilities Fund, the
 
SB1177 Engrossed            -19-               LRB9205952SMdv
 1    amount equal to 8% of the net revenue realized from the Hotel
 2    Operators' Occupation Tax Act plus an amount equal to  8%  of
 3    the  net  revenue realized from any tax imposed under Section
 4    4.05 of the Chicago World's Fair-1992  Authority  during  the
 5    preceding  month shall be deposited in the Local Tourism Fund
 6    each month for purposes authorized by Section 605-705 of  the
 7    Department  of  Commerce  and  Community Affairs Law (20 ILCS
 8    605/605-705) in the Local Tourism Fund, and beginning  August
 9    1,  1999,  the amount equal to 6% of the net revenue realized
10    from the Hotel  Operators'  Occupation  Tax  Act  during  the
11    preceding  month  shall  be  deposited into the International
12    Tourism Fund for the purposes authorized in  Section  605-725
13    of the Department of Commerce and Community Affairs Law 46.6d
14    of  the  Civil Administrative Code of Illinois.  "Net revenue
15    realized for a month" means  the  revenue  collected  by  the
16    State  under  that  Act  during  the  previous month less the
17    amount  paid  out  during  that  same  month  as  refunds  to
18    taxpayers for overpayment of liability under that Act.
19        After making all these deposits, all  other  proceeds  of
20    the  tax  imposed  under subsection (a) of Section 3 shall be
21    deposited in the General Revenue Fund in the State  Treasury.
22    All moneys received by the Department from the additional tax
23    imposed  under subsection (b) of Section 3 shall be deposited
24    into the Build Illinois Fund in the State Treasury.
25        The Department may, upon separate  written  notice  to  a
26    taxpayer,  require  the taxpayer to prepare and file with the
27    Department on a form prescribed by the Department within  not
28    less  than  60  days  after  receipt  of the notice an annual
29    information return for the tax year specified in the notice.
30    Such  annual  return  to  the  Department  shall  include   a
31    statement  of  gross receipts as shown by the operator's last
32    State income tax  return.   If  the  total  receipts  of  the
33    business  as  reported  in the State income tax return do not
34    agree with the gross receipts reported to the Department  for
 
SB1177 Engrossed            -20-               LRB9205952SMdv
 1    the  same  period,  the  operator  shall attach to his annual
 2    information return a schedule showing a reconciliation of the
 3    2 amounts and the reasons for the difference.  The operator's
 4    annual  information  return  to  the  Department  shall  also
 5    disclose pay roll  information  of  the  operator's  business
 6    during  the  year  covered  by such return and any additional
 7    reasonable information which the Department  deems  would  be
 8    helpful in determining the accuracy of the monthly, quarterly
 9    or  annual  tax  returns  by  such  operator  as hereinbefore
10    provided for in this Section.
11        If the annual information return required by this Section
12    is not filed when and  as  required  the  taxpayer  shall  be
13    liable  for  a  penalty in an amount determined in accordance
14    with Section 3-4 of the  Uniform  Penalty  and  Interest  Act
15    until  such  return  is  filed as required, the penalty to be
16    assessed and collected  in  the  same  manner  as  any  other
17    penalty provided for in this Act.
18        The chief executive officer, proprietor, owner or highest
19    ranking  manager  shall sign the annual return to certify the
20    accuracy of the information contained  therein.   Any  person
21    who  willfully  signs  the  annual return containing false or
22    inaccurate  information  shall  be  guilty  of  perjury   and
23    punished  accordingly.   The annual return form prescribed by
24    the Department  shall  include  a  warning  that  the  person
25    signing the return may be liable for perjury.
26        The  foregoing  portion  of  this  Section concerning the
27    filing of an annual  information return shall not apply to an
28    operator who is not required to file  an  income  tax  return
29    with the United States Government.
30    (Source:  P.A.  90-26,  eff.  7-1-97;  91-239,  eff.  1-1-00;
31    91-604, eff. 8-16-99; revised 10-27-99.)

32        (Text of Section after amendment by P.A. 91-935)
33        Sec.  6.  Except as provided hereinafter in this Section,
34    on or before the last  day  of  each  calendar  month,  every
 
SB1177 Engrossed            -21-               LRB9205952SMdv
 1    person engaged in the business of renting, leasing or letting
 2    rooms  in a hotel in this State during the preceding calendar
 3    month shall file a return with the Department, stating:
 4             1.  The name of the operator;
 5             2.  His residence address and  the  address  of  his
 6        principal  place  of  business  and  the  address  of the
 7        principal place of  business  (if  that  is  a  different
 8        address)  from  which  he  engages  in  the  business  of
 9        renting,  leasing  or  letting  rooms  in a hotel in this
10        State;
11             3.  Total amount of rental receipts received by  him
12        during the preceding calendar month from renting, leasing
13        or letting rooms during such preceding calendar month;
14             4.  Total  amount of rental receipts received by him
15        during the preceding calendar month from renting, leasing
16        or letting  rooms  to  permanent  residents  during  such
17        preceding calendar month;
18             5.  Total  amount  of  other  exclusions  from gross
19        rental receipts allowed by this Act;
20             6.  Gross rental receipts which were received by him
21        during the preceding calendar month and upon the basis of
22        which the tax is imposed;
23             7.  The amount of tax due;
24             8.  Such  other  reasonable   information   as   the
25        Department may require.
26        If  the  operator's  average monthly tax liability to the
27    Department does not exceed $200, the Department may authorize
28    his returns to be filed on a quarter annual basis,  with  the
29    return  for January, February and March of a given year being
30    due by April 30 of such year; with the return for April,  May
31    and  June  of a given year being due by July 31 of such year;
32    with the return for July, August and  September  of  a  given
33    year  being  due  by  October  31  of such year, and with the
34    return for October, November and December  of  a  given  year
 
SB1177 Engrossed            -22-               LRB9205952SMdv
 1    being due by January 31 of the following year.
 2        If  the  operator's  average monthly tax liability to the
 3    Department does not exceed $50, the Department may  authorize
 4    his  returns  to be filed on an annual basis, with the return
 5    for a given year being due by January  31  of  the  following
 6    year.
 7        Such  quarter  annual  and annual returns, as to form and
 8    substance, shall be  subject  to  the  same  requirements  as
 9    monthly returns.
10        Notwithstanding   any   other   provision   in  this  Act
11    concerning the time within which an  operator  may  file  his
12    return, in the case of any operator who ceases to engage in a
13    kind  of  business  which  makes  him  responsible for filing
14    returns under this Act, such  operator  shall  file  a  final
15    return  under  this  Act  with the Department not more than 1
16    month after discontinuing such business.
17        Where the same person has more than 1 business registered
18    with the Department under separate registrations  under  this
19    Act,  such person shall not file each return that is due as a
20    single return covering all such  registered  businesses,  but
21    shall   file   separate  returns  for  each  such  registered
22    business.
23        In his return, the operator shall determine the value  of
24    any  consideration  other  than  money  received  by  him  in
25    connection  with  the renting, leasing or letting of rooms in
26    the course of his business and he shall include such value in
27    his return.  Such determination shall be  subject  to  review
28    and  revision  by  the  Department  in the manner hereinafter
29    provided for the correction of returns.
30        Where the operator is a corporation, the return filed  on
31    behalf  of such corporation shall be signed by the president,
32    vice-president, secretary or treasurer  or  by  the  properly
33    accredited agent of such corporation.
34        The  person  filing the return herein provided for shall,
 
SB1177 Engrossed            -23-               LRB9205952SMdv
 1    at the time of filing such return, pay to the Department  the
 2    amount of tax herein imposed.  The operator filing the return
 3    under  this Section shall, at the time of filing such return,
 4    pay to the Department the amount of tax imposed by  this  Act
 5    less  a  discount of 2.1% or $25 per calendar year, whichever
 6    is greater, which is allowed to reimburse  the  operator  for
 7    the  expenses  incurred  in  keeping  records,  preparing and
 8    filing returns, remitting the tax and supplying data  to  the
 9    Department on request.
10        If  any  payment provided for in this Section exceeds the
11    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
12    original return, the Department shall, if  requested  by  the
13    taxpayer,  issue to the taxpayer a credit memorandum no later
14    than 30 days after the date of payment.  The credit evidenced
15    by the credit memorandum may be assigned by the taxpayer to a
16    similar  taxpayer  under  this  Act,   in   accordance   with
17    reasonable  rules  prescribed  by the Department.  If no such
18    request is made, the taxpayer may credit the  excess  payment
19    against  tax  liability  subsequently  to  be remitted to the
20    Department under this  Act,  in  accordance  with  reasonable
21    rules  prescribed  by  the  Department.   If  the  Department
22    subsequently  determines  that  all or any part of the credit
23    taken was not actually due to the  taxpayer,  the  taxpayer's
24    2.1%  discount  shall  be  reduced  by 2.1% of the difference
25    between the credit taken and  that  actually  due,  and  that
26    taxpayer  shall  be  liable for penalties and interest on the
27    difference.
28        There shall be deposited in the Build  Illinois  Fund  in
29    the  State  Treasury  for  each  State fiscal year 40% of the
30    amount  of  total  net  proceeds  from  the  tax  imposed  by
31    subsection  (a)  of  Section  3.    Of  the  remaining   60%,
32    $5,000,000   shall   be  deposited  in  the  Illinois  Sports
33    Facilities Fund and credited  to  the  Subsidy  Account  each
34    fiscal  year  by making monthly deposits in the amount of 1/8
 
SB1177 Engrossed            -24-               LRB9205952SMdv
 1    of $5,000,000 plus cumulative deficiencies in  such  deposits
 2    for  prior  months,  and  an  additional  $8,000,000 shall be
 3    deposited in the Illinois Sports Facilities Fund and credited
 4    to the Advance Account each fiscal  year  by  making  monthly
 5    deposits  in  the  amount  of  1/8  of  $8,000,000  plus  any
 6    cumulative  deficiencies  in  such deposits for prior months;
 7    provided, that for fiscal years ending after June  30,  2001,
 8    the  amount  to  be  so  deposited  into  the Illinois Sports
 9    Facilities Fund and credited  to  the  Advance  Account  each
10    fiscal  year  shall  be increased from $8,000,000 to the then
11    applicable Advance Amount and the required  monthly  deposits
12    beginning with July 2001 shall be in the amount of 1/8 of the
13    then   applicable   Advance   Amount   plus   any  cumulative
14    deficiencies  in  those  deposits  for  prior  months.   (The
15    deposits  of the additional $8,000,000 or the then applicable
16    Advance Amount, as applicable, during each fiscal year  shall
17    be  treated  as  advances  of  funds  to  the Illinois Sports
18    Facilities Authority for its corporate purposes to the extent
19    paid to the Authority or its trustee and shall be repaid into
20    the General Revenue Fund in the State Treasury by  the  State
21    Treasurer  on  behalf of the Authority pursuant to Section 19
22    of the Illinois Sports Facilities Authority Act, as  amended.
23    If  in any fiscal year the full amount of the then applicable
24    Advance Amount is not repaid into the General  Revenue  Fund,
25    then  the  deficiency  shall  be  paid from the amount in the
26    Local Government Distributive Fund that  would  otherwise  be
27    allocated  to  the  City  of  Chicago under the State Revenue
28    Sharing Act.)
29        For  purposes  of  the  foregoing  paragraph,  the   term
30    "Advance  Amount"  means,  for fiscal year 2002, $22,179,000,
31    and for subsequent fiscal years  through  fiscal  year  2032,
32    105.615%  of the Advance Amount for the immediately preceding
33    fiscal year, rounded up to the nearest $1,000.
34        Of the remaining 60% of the amount of total net  proceeds
 
SB1177 Engrossed            -25-               LRB9205952SMdv
 1    from the tax imposed by subsection (a) of Section 3 after all
 2    required deposits in the Illinois Sports Facilities Fund, the
 3    amount equal to 8% of the net revenue realized from the Hotel
 4    Operators'  Occupation  Tax Act plus an amount equal to 8% of
 5    the net revenue realized from any tax imposed  under  Section
 6    4.05  of  the  Chicago World's Fair-1992 Authority Act during
 7    the preceding month shall be deposited in the  Local  Tourism
 8    Fund each month for purposes authorized by Section 605-705 of
 9    the Department of Commerce and Community Affairs Law (20 ILCS
10    605/605-705)  in the Local Tourism Fund, and beginning August
11    1, 1999 the amount equal to 6% of the  net  revenue  realized
12    from  the  Hotel  Operators'  Occupation  Tax  Act during the
13    preceding month shall be  deposited  into  the  International
14    Tourism  Fund for the purposes authorized in Section 46.6d of
15    the Civil Administrative Code of  Illinois.     "Net  revenue
16    realized  for  a  month"  means  the revenue collected by the
17    State under that Act  during  the  previous  month  less  the
18    amount  paid  out  during  that  same  month  as  refunds  to
19    taxpayers for overpayment of liability under that Act.
20        After  making  all  these deposits, all other proceeds of
21    the tax imposed under subsection (a) of Section  3  shall  be
22    deposited  in the General Revenue Fund in the State Treasury.
23    All moneys received by the Department from the additional tax
24    imposed under subsection (b) of Section 3 shall be  deposited
25    into the Build Illinois Fund in the State Treasury.
26        The  Department  may,  upon  separate written notice to a
27    taxpayer, require the taxpayer to prepare and file  with  the
28    Department  on a form prescribed by the Department within not
29    less than 60 days after  receipt  of  the  notice  an  annual
30    information return for the tax year specified in the notice.
31    Such   annual  return  to  the  Department  shall  include  a
32    statement of gross receipts as shown by the  operator's  last
33    State  income  tax  return.   If  the  total  receipts of the
34    business as reported in the State income tax  return  do  not
 
SB1177 Engrossed            -26-               LRB9205952SMdv
 1    agree  with the gross receipts reported to the Department for
 2    the same period, the operator  shall  attach  to  his  annual
 3    information return a schedule showing a reconciliation of the
 4    2 amounts and the reasons for the difference.  The operator's
 5    annual  information  return  to  the  Department  shall  also
 6    disclose  pay  roll  information  of  the operator's business
 7    during the year covered by such  return  and  any  additional
 8    reasonable  information  which  the Department deems would be
 9    helpful in determining the accuracy of the monthly, quarterly
10    or annual  tax  returns  by  such  operator  as  hereinbefore
11    provided for in this Section.
12        If the annual information return required by this Section
13    is  not  filed  when  and  as  required the taxpayer shall be
14    liable for a penalty in an amount  determined  in  accordance
15    with  Section  3-4  of  the  Uniform Penalty and Interest Act
16    until such return is filed as required,  the  penalty  to  be
17    assessed  and  collected  in  the  same  manner  as any other
18    penalty provided for in this Act.
19        The chief executive officer, proprietor, owner or highest
20    ranking manager shall sign the annual return to  certify  the
21    accuracy  of  the  information contained therein.  Any person
22    who willfully signs the annual  return  containing  false  or
23    inaccurate   information  shall  be  guilty  of  perjury  and
24    punished accordingly.  The annual return form  prescribed  by
25    the  Department  shall  include  a  warning  that  the person
26    signing the return may be liable for perjury.
27        The foregoing portion  of  this  Section  concerning  the
28    filing of an annual  information return shall not apply to an
29    operator  who  is  not  required to file an income tax return
30    with the United States Government.
31    (Source:  P.A.  90-26,  eff.  7-1-97;  91-239,  eff.  1-1-00;
32    91-604, eff. 8-16-99; 91-935, eff. 6-1-01.)

33        Section 25.   The  Motor  Fuel  Tax  Law  is  amended  by
 
SB1177 Engrossed            -27-               LRB9205952SMdv
 1    changing Sections 2b, 6, and 6a as follows:

 2        (35 ILCS 505/2b) (from Ch. 120, par. 418b)
 3        Sec. 2b.  In addition to the tax collection and reporting
 4    responsibilities  imposed elsewhere in this Act, a person who
 5    is required to pay the tax imposed by Section 2a of this  Act
 6    shall  pay  the  tax  to the Department by return showing all
 7    fuel purchased, acquired or received and sold, distributed or
 8    used during the preceding calendar month including losses  of
 9    fuel  as  the  result  of  evaporation  or  shrinkage  due to
10    temperature variations. Losses  of  fuel  as  the  result  of
11    evaporation  or  shrinkage  due to temperature variations may
12    not exceed  one percent of the total gallons  in  storage  at
13    the  beginning  of  the month, plus the receipts of gallonage
14    during the month, minus the gallonage remaining in storage at
15    the end of the month.  Any loss reported that is in excess of
16    this amount shall be subject to the tax imposed by Section 2a
17    of this Law.
18        The return shall be  prescribed  by  the  Department  and
19    shall be filed between the 1st and 20th days of each calendar
20    month.   The  Department  may, in its discretion, combine the
21    returns filed under this Section, Section 5, and  Section  5a
22    of  this  Act.  The return must be accompanied by appropriate
23    computer-generated magnetic media supporting schedule data in
24    the format required by the Department, unless, as provided by
25    rule, the Department grants an exception upon petition  of  a
26    taxpayer.   If  the  return is filed timely, the seller shall
27    take a discount of 2%  which  is  allowed  to  reimburse  the
28    seller   for   the  expenses  incurred  in  keeping  records,
29    preparing and filing returns, collecting  and  remitting  the
30    tax  and  supplying data to the Department on request. The 2%
31    discount, however, shall be applicable only to the amount  of
32    payment  which  accompanies  a return that is filed timely in
33    accordance with this Section.
 
SB1177 Engrossed            -28-               LRB9205952SMdv
 1        If any payment provided for in this Section  exceeds  the
 2    taxpayer's  liabilities  under  this  Law,  as  shown  on  an
 3    original  return,  the  Department shall, if requested by the
 4    taxpayer, issue to the taxpayer a credit memorandum no  later
 5    than 30 days after the date of payment.  The credit evidenced
 6    by the credit memorandum may be assigned by the taxpayer to a
 7    similar   taxpayer   under   this  Law,  in  accordance  with
 8    reasonable rules prescribed by the Department.   If  no  such
 9    request  is  made, the taxpayer may credit the excess payment
10    against tax liability subsequently  to  be  remitted  to  the
11    Department  under  this  Law,  in  accordance with reasonable
12    rules  prescribed  by  the  Department.   If  the  Department
13    subsequently determines that all or any part  of  the  credit
14    taken was not actually due to the taxpayer, the taxpayer's 2%
15    discount shall be reduced by 2% of the difference between the
16    credit  taken  and that actually due, and that taxpayer shall
17    be liable for penalties and interest on the difference.
18    (Source: P.A. 91-173, eff. 1-1-00.)

19        (35 ILCS 505/6) (from Ch. 120, par. 422)
20        Sec. 6. Collection of tax;  distributors.  A  distributor
21    who sells or distributes any motor fuel, which he is required
22    by  Section  5  to  report  to  the  Department when filing a
23    return, shall (except as hereinafter provided) collect at the
24    time of such sale and distribution, the amount of tax imposed
25    under this Act on all such motor fuel sold  and  distributed,
26    and at the time of making a return, the distributor shall pay
27    to  the Department the amount so collected less a discount of
28    2% which is allowed to  reimburse  the  distributor  for  the
29    expenses  incurred  in  keeping records, preparing and filing
30    returns, collecting and remitting the tax and supplying  data
31    to  the  Department  on  request,  and  shall also pay to the
32    Department an amount  equal  to  the  amount  that  would  be
33    collectible  as  a  tax in the event of a sale thereof on all
 
SB1177 Engrossed            -29-               LRB9205952SMdv
 1    such motor fuel used by said distributor  during  the  period
 2    covered  by  the  return.  However, no payment  shall be made
 3    based upon dyed diesel  fuel  used  by  the  distributor  for
 4    non-highway   purposes.   The   2%  discount  shall  only  be
 5    applicable to the amount of tax payment which  accompanies  a
 6    return  which is filed timely in accordance with Section 5 of
 7    this Act. In each subsequent sale of motor fuel on which  the
 8    amount  of  tax  imposed under this Act has been collected as
 9    provided in this Section, the amount so  collected  shall  be
10    added to the selling price, so that the amount of tax is paid
11    ultimately  by  the  user  of  the  motor  fuel.  However, no
12    collection or payment shall be made in the case of  the  sale
13    or use of any motor fuel to the extent to  which such sale or
14    use  of  motor  fuel  may  not,  under  the  constitution and
15    statutes of  the  United  States,  be  made  the  subject  of
16    taxation  by  this State.  A person whose license to act as a
17    distributor of fuel has been revoked shall, at  the  time  of
18    making  a  return, also pay to the Department an amount equal
19    to the amount that would be collectible as a tax in the event
20    of a sale thereof on all motor fuel, which he is required  by
21    the second paragraph of Section 5 to report to the Department
22    in  making  a return, and which he had on hand on the date on
23    which the license was revoked, and with respect to  which  no
24    tax had been previously paid under this Act.
25        If  any  payment provided for in this Section exceeds the
26    distributor's liabilities under this  Law,  as  shown  on  an
27    original  return,  the  Department shall, if requested by the
28    distributor, issue to the distributor a credit memorandum  no
29    later  than  30  days  after the date of payment.  The credit
30    evidenced by the credit memorandum may  be  assigned  by  the
31    distributor  to  a  similar  distributor  under  this Law, in
32    accordance  with   reasonable   rules   prescribed   by   the
33    Department.   If no such request is made, the distributor may
34    credit the excess payment against tax liability  subsequently
 
SB1177 Engrossed            -30-               LRB9205952SMdv
 1    to   be  remitted  to  the  Department  under  this  Law,  in
 2    accordance  with   reasonable   rules   prescribed   by   the
 3    Department.   If  the Department subsequently determined that
 4    all or any part of the credit taken was not actually  due  to
 5    the  distributor,  the  distributor's  2%  discount  shall be
 6    reduced by 2% of the difference between the credit taken  and
 7    that  actually  due, and that distributor shall be liable for
 8    penalties and interest on the difference.
 9        A distributor may make tax free sales of motor fuel, with
10    respect to which he is otherwise required to collect the tax,
11    when the motor fuel is delivered from a  dispensing  facility
12    that  has  withdrawal  facilities capable of dispensing motor
13    fuel into the fuel supply tanks of  motor  vehicles  only  as
14    specified  in the following items 3, 4, and 5.  A distributor
15    may make tax-free sales of motor fuel, with respect to  which
16    he  is  otherwise required to collect the tax, when the motor
17    fuel is delivered from other facilities only as specified  in
18    the following items 1 through 7.
19             1.  When  the  sale  is  made  to a person holding a
20        valid unrevoked license as a  distributor,  by  making  a
21        specific  notation  thereof  on  invoices  or  sales slip
22        covering each sale.
23             2.  When  the  sale  is  made  with  delivery  to  a
24        purchaser outside of this State.
25             3.  When the sale is made to the Federal  Government
26        or its instrumentalities.
27             4.  When the sale is made to a municipal corporation
28        owning  and  operating  a local transportation system for
29        public service in this State when an official certificate
30        of exemption is obtained in lieu of the tax.
31             5.  When the sale  is  made  to  a  privately  owned
32        public  utility  owning  and  operating  2  axle vehicles
33        designed  and  used  for   transporting   more   than   7
34        passengers, which vehicles are used as common carriers in
 
SB1177 Engrossed            -31-               LRB9205952SMdv
 1        general  transportation of passengers, are not devoted to
 2        any specialized purpose and are operated entirely  within
 3        the territorial limits of a single municipality or of any
 4        group  of contiguous municipalities, or in a close radius
 5        thereof, and the operations of which are subject  to  the
 6        regulations  of the Illinois Commerce Commission, when an
 7        official certificate of exemption is obtained in lieu  of
 8        the tax.
 9             6.  When  a sale of special fuel is made to a person
10        holding a valid, unrevoked  license  as  a  supplier,  by
11        making  a  specific  notation  thereof  on the invoice or
12        sales slip covering each such sale.
13             7.  When a sale of special fuel is made  to  someone
14        other  than a licensed distributor or a licensed supplier
15        for a use other than  in  motor  vehicles,  by  making  a
16        specific  notation  thereof  on the invoice or sales slip
17        covering  such  sale  and   obtaining   such   supporting
18        documentation  as  may be required by the Department. The
19        distributor  shall  obtain  and   keep   the   supporting
20        documentation  in such form as the Department may require
21        by rule.
22             8.  (Blank).
23        All special fuel sold or used  for  non-highway  purposes
24    must  have  a dye added in accordance with Section 4d of this
25    Law.
26        All suits or other proceedings brought for the purpose of
27    recovering any taxes, interest or penalties due the State  of
28    Illinois  under this Act may be maintained in the name of the
29    Department.
30    (Source: P.A. 91-173, eff. 1-1-00.)

31        (35 ILCS 505/6a) (from Ch. 120, par. 422a)
32        Sec. 6a. Collection of tax; suppliers. A supplier,  other
33    than  a  licensed  distributor,  who sells or distributes any
 
SB1177 Engrossed            -32-               LRB9205952SMdv
 1    special fuel, which he is required by Section 5a to report to
 2    the  Department  when  filing  a  return,  shall  (except  as
 3    hereinafter provided) collect at the time of  such  sale  and
 4    distribution, the amount of tax imposed under this Act on all
 5    such  special  fuel  sold and distributed, and at the time of
 6    making a return, the supplier shall pay to the Department the
 7    amount so collected less a discount of 2%  which  is  allowed
 8    to  reimburse  the  supplier  for  the  expenses  incurred in
 9    keeping records, preparing and filing returns, collecting and
10    remitting the tax and supplying data  to  the  Department  on
11    request,   and  shall  also  pay  to the Department an amount
12    equal to the amount that would be collectible as a tax in the
13    event of a sale thereof on all such special fuel used by said
14    supplier during the period covered by the  return.   However,
15    no payment  shall be made based upon dyed diesel fuel used by
16    said supplier for non-highway purposes. The 2% discount shall
17    only  be  applicable  to  the  amount  of  tax  payment which
18    accompanies a return which is filed timely in accordance with
19    Section 5(a) of this Act.  In each subsequent sale of special
20    fuel on which the amount of tax imposed under  this  Act  has
21    been  collected  as  provided  in this Section, the amount so
22    collected shall be added to the selling price,  so  that  the
23    amount  of  tax is paid ultimately by the user of the special
24    fuel.  However, no collection or payment shall be made in the
25    case of the sale or use of any special fuel  to the extent to
26    which such sale or use of  motor  fuel  may  not,  under  the
27    Constitution  and  statutes of the United States, be made the
28    subject of taxation by this State.
29        A person whose license to act as supplier of special fuel
30    has been revoked shall, at the time of making a return,  also
31    pay  to  the  Department  an  amount equal to the amount that
32    would be collectible as a tax in the event of a sale  thereof
33    on  all  special  fuel,  which  he  is  required  by  the 1st
34    paragraph of Section 5a to report to the Department in making
 
SB1177 Engrossed            -33-               LRB9205952SMdv
 1    a return.
 2        If any payment provided for in this Section  exceeds  the
 3    supplier's  liabilities  under  this  Law,  as  shown  on  an
 4    original  return,  the  Department shall, if requested by the
 5    supplier, issue to the supplier a credit memorandum no  later
 6    than 30 days after the date of payment.  The credit evidenced
 7    by the credit memorandum may be assigned by the supplier to a
 8    similar   supplier   under   this  Law,  in  accordance  with
 9    reasonable rules prescribed by the Department.   If  no  such
10    request  is  made, the supplier may credit the excess payment
11    against tax liability subsequently  to  be  remitted  to  the
12    Department  under  this  Law,  in  accordance with reasonable
13    rules  prescribed  by  the  Department.   If  the  Department
14    subsequently determines that all or any part  of  the  credit
15    taken was not actually due to the supplier, the supplier's 2%
16    discount shall be reduced by 2% of the difference between the
17    credit  taken  and that actually due, and that supplier shall
18    be liable for penalties and interest on the difference.
19        A supplier may make tax-free sales of special fuel,  with
20    respect to which he is otherwise required to collect the tax,
21    when  the  motor fuel is delivered from a dispensing facility
22    that has withdrawal facilities capable of dispensing  special
23    fuel  into  the  fuel  supply tanks of motor vehicles only as
24    specified in the following items 1, 2, and 3.  A supplier may
25    make tax-free sales of special fuel, with respect to which he
26    is otherwise required to collect the tax,  when  the  special
27    fuel  is delivered from other facilities only as specified in
28    the following items 1 through 7.
29             1.  When the sale is made to the federal  government
30        or its instrumentalities.
31             2.  When the sale is made to a municipal corporation
32        owning  and  operating  a local transportation system for
33        public service in this State when an official certificate
34        of exemption is obtained in lieu of the tax.
 
SB1177 Engrossed            -34-               LRB9205952SMdv
 1             3.  When the sale  is  made  to  a  privately  owned
 2        public  utility  owning  and  operating  2  axle vehicles
 3        designed  and  used  for   transporting   more   than   7
 4        passengers, which vehicles are used as common carriers in
 5        general  transportation of passengers, are not devoted to
 6        any specialized purpose and are operated entirely  within
 7        the territorial limits of a single municipality or of any
 8        group  of contiguous municipalities, or in a close radius
 9        thereof, and the operations of which are subject  to  the
10        regulations  of the Illinois Commerce Commission, when an
11        official certificate of exemption is obtained in lieu  of
12        the tax.
13             4.  When  a sale of special fuel is made to a person
14        holding a valid unrevoked license  as  a  supplier  or  a
15        distributor  by  making  a  specific  notation thereof on
16        invoice or sales slip covering each such sale.
17             5.  When a sale of special fuel is made  to  someone
18        other  than a licensed distributor, licensed supplier, or
19        licensed  bulk  user  for  a  use  other  than  in  motor
20        vehicles, by making a specific notation  thereof  on  the
21        invoice  or  sales  slip covering such sale and obtaining
22        such supporting documentation as may be required  by  the
23        Department.  The  supplier  shall  obtain  and  keep  the
24        supporting  documentation  in such form as the Department
25        may require by rule.
26             6.  (Blank).
27             7.  When a sale of special fuel is made to a  person
28        where delivery is made outside of this State.
29        All  special  fuel  sold or used for non-highway purposes
30    must have a dye added in accordance with Section 4d  of  this
31    Law.
32        All suits or other proceedings brought for the purpose of
33    recovering  any taxes, interest or penalties due the State of
34    Illinois under this Act may be maintained in the name of  the
 
SB1177 Engrossed            -35-               LRB9205952SMdv
 1    Department.
 2    (Source: P.A. 91-173, eff. 1-1-00.)

 3        Section  30.   The  Gas  Revenue  Tax  Act  is amended by
 4    changing Section 2a.2 as follows:

 5        (35 ILCS 615/2a.2) (from Ch. 120, par. 467.17a.2)
 6        Sec. 2a.2.  Annual  return,  collection  and  payment.  A
 7    return  with respect to the tax imposed by Section 2a.1 shall
 8    be made by every person for any taxable period for which such
 9    person is liable for such tax. Such return shall be  made  on
10    such  forms  as  the  Department  shall  prescribe  and shall
11    contain the following information:
12             1.  Taxpayer's name;
13             2.   Address  of  taxpayer's  principal   place   of
14        business,  and address of the principal place of business
15        (if that is a different address) from which the  taxpayer
16        engages  in  the  business  of  distributing,  supplying,
17        furnishing or selling gas in this State;
18             3.    The   total   proprietary  capital  and  total
19        long-term debt as of the beginning and end of the taxable
20        period as set forth on the balance sheets included in the
21        taxpayer's  annual  report  to  the   Illinois   Commerce
22        Commission for the taxable period;
23             4.  The taxpayer's base income allocable to Illinois
24        under Sections 301 and 304(a) of the "Illinois Income Tax
25        Act", for the period covered by the return;
26             5.  The  amount  of  tax  due for the taxable period
27        (computed on the basis of the amounts set forth in  Items
28        3 and 4); and
29             6.  Such  other  reasonable  information  as  may be
30        required  by  forms  or  regulations  prescribed  by  the
31        Department.
32        The returns prescribed by this Section shall be  due  and
 
SB1177 Engrossed            -36-               LRB9205952SMdv
 1    shall  be  filed  with the Department not later than the 15th
 2    day of the third month following the  close  of  the  taxable
 3    period.   The  taxpayer making the return herein provided for
 4    shall, at  the  time  of  making  such  return,  pay  to  the
 5    Department the remaining amount of tax herein imposed and due
 6    for  the  taxable period.  Each taxpayer shall make estimated
 7    quarterly payments on the 15th day of the third, sixth, ninth
 8    and twelfth months of each taxable  period.   Such  estimated
 9    payments   shall   be  25%  of  the  tax  liability  for  the
10    immediately preceding taxable period  or  the  tax  liability
11    that  would  have  been  imposed in the immediately preceding
12    taxable period if this amendatory Act of  1979  had  been  in
13    effect.  All moneys received by the Department under Sections
14    2a.1  and  2a.2  shall be paid into the Personal Property Tax
15    Replacement Fund in the State Treasury.
16        If any payment provided for in this Section  exceeds  the
17    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
18    original  return,  the  Department shall, if requested by the
19    taxpayer, issue to the taxpayer a credit memorandum no  later
20    than 30 days after the date of payment.  The credit evidenced
21    by the credit memorandum may be assigned by the taxpayer to a
22    similar   taxpayer   under   this  Act,  in  accordance  with
23    reasonable rules prescribed by the Department.   If  no  such
24    request  is  made, the taxpayer may credit the excess payment
25    against tax liability subsequently  to  be  remitted  to  the
26    Department  under  this  Act,  in  accordance with reasonable
27    rules prescribed by the Department.
28    (Source: P.A. 87-205.)

29        Section 35.  The Public Utilities Revenue Act is  amended
30    by changing Section 2a.2 as follows:

31        (35 ILCS 620/2a.2) (from Ch. 120, par. 469a.2)
32        Sec.  2a.2.   Annual  return,  collection and payment.  A
 
SB1177 Engrossed            -37-               LRB9205952SMdv
 1    return with respect to the tax imposed by Section 2a.1  shall
 2    be made by every person for any taxable period for which such
 3    person  is  liable for such tax. Such return shall be made on
 4    such forms  as  the  Department  shall  prescribe  and  shall
 5    contain the following information:
 6             1.  Taxpayer's name;
 7             2.  Address   of   taxpayer's   principal  place  of
 8        business, and address of the principal place of  business
 9        (if  that is a different address) from which the taxpayer
10        engages in the business of  distributing  electricity  in
11        this State;
12             3.  The  total  equity,  in  the  case  of  electric
13        cooperatives,  in the annual reports filed with the Rural
14        Utilities Service for the taxable period;
15             3a.  The   total   kilowatt-hours   of   electricity
16        distributed  by  a  taxpayer,  other  than  an   electric
17        cooperative, in this State for the taxable period covered
18        by the return;
19             4.  The  amount  of  tax  due for the taxable period
20        (computed on the basis of the amounts set forth in  Items
21        3 and 3a); and
22             5.  Such  other  reasonable  information  as  may be
23        required  by  forms  or  regulations  prescribed  by  the
24        Department.
25        The returns prescribed by this Section shall be  due  and
26    shall  be  filed  with the Department not later than the 15th
27    day of the third month following the  close  of  the  taxable
28    period.   The  taxpayer making the return herein provided for
29    shall, at  the  time  of  making  such  return,  pay  to  the
30    Department the remaining amount of tax herein imposed and due
31    for  the  taxable period.  Each taxpayer shall make estimated
32    quarterly payments on the 15th day of the third, sixth, ninth
33    and twelfth months of each taxable  period.   Such  estimated
34    payments   shall   be  25%  of  the  tax  liability  for  the
 
SB1177 Engrossed            -38-               LRB9205952SMdv
 1    immediately preceding taxable period  or  the  tax  liability
 2    that  would  have  been  imposed in the immediately preceding
 3    taxable period if this amendatory Act of  1979  had  been  in
 4    effect.  All moneys received by the Department under Sections
 5    2a.1  and  2a.2  shall be paid into the Personal Property Tax
 6    Replacement Fund in the State Treasury.
 7        If any payment provided for in this Section  exceeds  the
 8    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
 9    original  return,  the  Department shall, if requested by the
10    taxpayer, issue to the taxpayer a credit memorandum no  later
11    than 30 days after the date of payment.  The credit evidenced
12    by the credit memorandum may be assigned by the taxpayer to a
13    similar   taxpayer   under   this  Act,  in  accordance  with
14    reasonable rules prescribed by the Department.   If  no  such
15    request  is  made, the taxpayer may credit the excess payment
16    against tax liability subsequently  to  be  remitted  to  the
17    Department  under  this  Act,  in  accordance with reasonable
18    rules prescribed by the Department.
19    (Source: P.A. 90-561, eff. 1-1-98.)

20        Section 40.  The Water Company Invested Capital  Tax  Act
21    is amended by changing Section 4 as follows:

22        (35 ILCS 625/4) (from Ch. 120, par. 1414)
23        Sec. 4.  Annual return, collection and payment.  A return
24    with  respect to the tax imposed by this Act shall be made by
25    every public utility for any taxable period  for  which  such
26    person  is liable for such tax.  Such return shall be made on
27    such forms  as  the  Department  shall  prescribe  and  shall
28    contain the following information:
29             1.  Taxpayer's name;
30             2.  Address   of   taxpayer's   principal  place  of
31        business, and address of the principal place of  business
32        (if  that is a different address) from which the taxpayer
 
SB1177 Engrossed            -39-               LRB9205952SMdv
 1        engages  in  the  business  of  distributing,  supplying,
 2        furnishing or selling water in this State;
 3             3.  The  total   proprietary   capital   and   total
 4        long-term debt as of the beginning and end of the taxable
 5        period as set forth on the balance sheets included in the
 6        taxpayer's   annual   report  to  the  Illinois  Commerce
 7        Commission for the taxable period;
 8             4.  The taxpayer's base income allocable to Illinois
 9        under Sections 301 and 304(a) of the "Illinois Income Tax
10        Act", for the period covered by the return;
11             5.  The amount of tax due  for  the  taxable  period
12        (computed  on the basis of the amounts set forth in Items
13        3 and 4); and
14             6.  Such other  reasonable  information  as  may  be
15        required  by  forms  or  regulations  prescribed  by  the
16        Department.
17        The  returns  prescribed by this Section shall be due and
18    shall be filed with the Department not later  than  the  15th
19    day  of  the  third  month following the close of the taxable
20    period. The taxpayer making the return  herein  provided  for
21    shall,  at  the  time  of  making  such  return,  pay  to the
22    Department the remaining amount of tax herein imposed and due
23    for the taxable period. Each taxpayer  shall  make  estimated
24    quarterly payments on the 15th day of the third, sixth, ninth
25    and  twelfth  months  of each taxable period.  Such estimated
26    payments  shall  be  25%  of  the  tax  liability   for   the
27    immediately  preceding  taxable  period  or the tax liability
28    that would have been imposed  in  the  immediately  preceding
29    taxable  period  if  this  Act had been in effect. All moneys
30    received by the Department under this Act shall be paid  into
31    the  Personal  Property  Tax  Replacement  Fund  in the State
32    Treasury.
33        Any taxpayer required to make payments under this Section
34    may make the payments  by  electronic  funds  transfer.   The
 
SB1177 Engrossed            -40-               LRB9205952SMdv
 1    Department  shall  adopt  rules  necessary  to  effectuate  a
 2    program of electronic funds transfer.
 3        If  any  payment provided for in this Section exceeds the
 4    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
 5    original return, the Department shall, if  requested  by  the
 6    taxpayer,  issue to the taxpayer a credit memorandum no later
 7    than 30 days after the date of payment.  The credit evidenced
 8    by the credit memorandum may be assigned by the taxpayer to a
 9    similar  taxpayer  under  this  Act,   in   accordance   with
10    reasonable  rules  prescribed  by the Department.  If no such
11    request is made, the taxpayer may credit the  excess  payment
12    against  tax  liability  subsequently  to  be remitted to the
13    Department under this  Act,  in  accordance  with  reasonable
14    rules prescribed by the Department.
15    (Source: P.A. 90-16, eff. 6-16-97.)

16        Section  45.   The  Telecommunications  Excise Tax Act is
17    amended by changing Section 6 as follows:

18        (35 ILCS 630/6) (from Ch. 120, par. 2006)
19        Sec. 6.  Except as provided hereinafter in this  Section,
20    on  or  before  the  15th  day  of  each  month each retailer
21    maintaining a place of business in this State  shall  make  a
22    return  to  the  Department for the preceding calendar month,
23    stating:
24             1.  His name;
25             2.  The address of his principal place of  business,
26        and  the  address  of the principal place of business (if
27        that is a different address) from which he engages in the
28        business of transmitting telecommunications;
29             3.  Total amount of  gross  charges  billed  by  him
30        during   the   preceding  calendar  month  for  providing
31        telecommunications during such calendar month;
32             4.  Total  amount  received  by   him   during   the
 
SB1177 Engrossed            -41-               LRB9205952SMdv
 1        preceding calendar month on credit extended;
 2             5.  Deductions allowed by law;
 3             6.  Gross  charges  which  were billed by him during
 4        the preceding calendar month and upon the basis of  which
 5        the tax is imposed;
 6             7.  Amount of tax (computed upon Item 6);
 7             8.  Such   other   reasonable   information  as  the
 8        Department may require.
 9        Any taxpayer required to make payments under this Section
10    may make the payments  by  electronic  funds  transfer.   The
11    Department  shall  adopt  rules  necessary  to  effectuate  a
12    program of electronic funds transfer.
13        If the retailer's average monthly tax billings due to the
14    Department  do  not exceed $200, the Department may authorize
15    his returns to be filed on a quarter annual basis,  with  the
16    return  for January, February and March of a given year being
17    due by April 15 of such year; with the return for April,  May
18    and  June  of a given year being due by July 15 of such year;
19    with the return for July, August and  September  of  a  given
20    year  being  due  by  October  15  of such year; and with the
21    return of October, November and  December  of  a  given  year
22    being due by January 15 of the following year.
23        If  the  retailer is otherwise required to file a monthly
24    or quarterly return and if the retailer's average monthly tax
25    billings due  to  the  Department  do  not  exceed  $50,  the
26    Department  may authorize his or her return to be filed on an
27    annual basis, with the return for a given year being  due  by
28    January 15th of the following year.
29        Notwithstanding  any  other  provision  of  this  Article
30    containing  the  time  within  which  a retailer may file his
31    return, in the case of any retailer who ceases to engage in a
32    kind of business  which  makes  him  responsible  for  filing
33    returns  under this Article, such retailer shall file a final
34    return under this Article with the Department not  more  than
 
SB1177 Engrossed            -42-               LRB9205952SMdv
 1    one month after discontinuing such business.
 2        In  making  such return, the retailer shall determine the
 3    value of any consideration other than money received  by  him
 4    and  he  shall  include  such  value  in  his  return.   Such
 5    determination  shall be subject to review and revision by the
 6    Department  in  the  manner  hereinafter  provided  for   the
 7    correction of returns.
 8        Each  retailer  whose  average  monthly  liability to the
 9    Department under this Article was $10,000 or more during  the
10    preceding  calendar  year,  excluding  the  month  of highest
11    liability and the month of lowest liability in such  calendar
12    year,  and who is not operated by a unit of local government,
13    shall make estimated payments to the Department on or  before
14    the  7th,  15th,  22nd and last day of the month during which
15    tax collection liability to the Department is incurred in  an
16    amount  not  less  than  the  lower  of  either  22.5% of the
17    retailer's actual tax collections for the month or 25% of the
18    retailer's actual tax collections for the same calendar month
19    of the preceding year.  The amount of  such  quarter  monthly
20    payments shall be credited against the final liability of the
21    retailer's  return  for  that month.  Any outstanding credit,
22    approved by  the  Department,  arising  from  the  retailer's
23    overpayment  of  its  final  liability  for  any month may be
24    applied to  reduce  the  amount  of  any  subsequent  quarter
25    monthly  payment  or  credited against the final liability of
26    the retailer's return  for  any  subsequent  month.   If  any
27    quarter  monthly  payment  is  not paid at the time or in the
28    amount required by this Section, the retailer shall be liable
29    for penalty  and  interest  on  the  difference  between  the
30    minimum  amount  due  as  a  payment  and  the amount of such
31    payment actually and  timely  paid,  except  insofar  as  the
32    retailer  has  previously made payments for that month to the
33    Department in excess of the minimum payments previously due.
34        If the Director finds that the information  required  for
 
SB1177 Engrossed            -43-               LRB9205952SMdv
 1    the  making  of  an  accurate  return  cannot  reasonably  be
 2    compiled  by a retailer within 15 days after the close of the
 3    calendar month for which a return is to be made, he may grant
 4    an extension of time for the filing  of  such  return  for  a
 5    period  of  not  to exceed 31 calendar days.  The granting of
 6    such an extension may be conditioned upon the deposit by  the
 7    retailer  with  the  Department  of  an  amount  of money not
 8    exceeding the amount estimated by the Director to be due with
 9    the return so extended.  All  such  deposits,  including  any
10    heretofore  made  with  the  Department,  shall  be  credited
11    against  the  retailer's  liabilities under this Article.  If
12    any such deposit exceeds the retailer's present and  probable
13    future  liabilities  under this Article, the Department shall
14    issue to the retailer  a  credit  memorandum,  which  may  be
15    assigned  by  the  retailer  to a similar retailer under this
16    Article, in accordance with reasonable rules and  regulations
17    to be prescribed by the Department.
18        The retailer making the return herein provided for shall,
19    at  the time of making such return, pay to the Department the
20    amount of tax herein imposed. On and after the effective date
21    of this Article of 1985, $1,000,000 of the moneys received by
22    the Department of Revenue pursuant to this Article  shall  be
23    paid each month into the Common School Fund and the remainder
24    into the General Revenue Fund. On and after February 1, 1998,
25    however,  of the moneys received by the Department of Revenue
26    pursuant to the additional taxes imposed by  this  amendatory
27    Act  of  1997  one-half  shall  be  deposited into the School
28    Infrastructure Fund and one-half shall be deposited into  the
29    Common  School  Fund. On and after the effective date of this
30    amendatory Act of the 91st General Assembly, if in any fiscal
31    year the total  of  the  moneys  deposited  into  the  School
32    Infrastructure  Fund under this Act is less than the total of
33    the moneys deposited into that Fund from the additional taxes
34    imposed by Public Act 90-548 during fiscal year  1999,  then,
 
SB1177 Engrossed            -44-               LRB9205952SMdv
 1    as  soon  as possible after the close of the fiscal year, the
 2    Comptroller shall order transferred and the  Treasurer  shall
 3    transfer   from  the  General  Revenue  Fund  to  the  School
 4    Infrastructure Fund an amount equal to the difference between
 5    the fiscal year total deposits and the total amount deposited
 6    into the Fund in fiscal year 1999.
 7        If any payment provided for in this Section  exceeds  the
 8    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
 9    original  return,  the  Department shall, if requested by the
10    taxpayer, issue to the taxpayer a credit memorandum no  later
11    than 30 days after the date of payment.  The credit evidenced
12    by the credit memorandum may be assigned by the taxpayer to a
13    similar   taxpayer   under   this  Act,  in  accordance  with
14    reasonable rules prescribed by the Department.   If  no  such
15    request  is  made, the taxpayer may credit the excess payment
16    against tax liability subsequently  to  be  remitted  to  the
17    Department  under  this  Act,  in  accordance with reasonable
18    rules prescribed by the Department.
19    (Source: P.A. 90-16,  eff.  6-16-97;  90-548,  eff.  12-4-97;
20    91-541, eff. 8-13-99; 91-870, 6-22-00.)

21        Section 50.  The Electricity Excise Tax Law is amended by
22    changing Sections 2-9 and 2-11 as follows:

23        (35 ILCS 640/2-9)
24        Sec.  2-9.   Return  and  payment  of  tax  by delivering
25    supplier.   Each  delivering  supplier  who  is  required  or
26    authorized  to collect the tax imposed by this Law shall make
27    a return to the Department on or before the 15th day of  each
28    month for the preceding calendar month stating the following:
29             (1)  The delivering supplier's name.
30             (2)  The   address   of  the  delivering  supplier's
31        principal place  of  business  and  the  address  of  the
32        principal  place  of  business  (if  that  is a different
 
SB1177 Engrossed            -45-               LRB9205952SMdv
 1        address) from which the delivering  supplier  engaged  in
 2        the business of delivering electricity in this State.
 3             (3)  The  total  number of  kilowatt-hours which the
 4        supplier  delivered  to  or  for  purchasers  during  the
 5        preceding calendar month and upon the basis of which  the
 6        tax is imposed.
 7             (4)  Amount  of  tax,  computed upon Item (3) at the
 8        rates stated in Section 2-4.
 9             (5)  An adjustment for uncollectible amounts of  tax
10        in  respect  of  prior  period  kilowatt-hour deliveries,
11        determined  in  accordance  with  rules  and  regulations
12        promulgated by the Department.
13             (5.5)  The amount of credits to which  the  taxpayer
14        is  entitled  on  account of purchases made under Section
15        8-403.1 of the Public  Utilities Act.
16             (6)  Such  other  information  as   the   Department
17        reasonably may require.
18        In making such return the delivering supplier may use any
19    reasonable  method to derive reportable "kilowatt-hours" from
20    the delivering supplier's records.
21        If the average monthly tax liability to the Department of
22    the  delivering  supplier  does  not   exceed   $2,500,   the
23    Department may authorize the delivering supplier's returns to
24    be  filed  on  a  quarter-annual  basis,  with the return for
25    January, February and March of a  given  year  being  due  by
26    April  30  of  such  year; with the return for April, May and
27    June of a given year being due by July 31 of such year;  with
28    the  return  for  July,  August and September of a given year
29    being due by October 31 of such year; and with the return for
30    October, November and December of a given year being  due  by
31    January 31 of the following year.
32        If the average monthly tax liability to the Department of
33    the   delivering   supplier   does  not  exceed  $1,000,  the
34    Department may authorize the delivering supplier's returns to
 
SB1177 Engrossed            -46-               LRB9205952SMdv
 1    be filed on an annual basis, with the return for a given year
 2    being due by January 31 of the following year.
 3        Such quarter-annual and annual returns, as  to  form  and
 4    substance,  shall  be  subject  to  the  same requirements as
 5    monthly returns.
 6        Notwithstanding  any  other   provision   in   this   Law
 7    concerning  the  time within which a  delivering supplier may
 8    file a return, any such delivering  supplier  who  ceases  to
 9    engage   in  a  kind  of  business  which  makes  the  person
10    responsible for filing returns under this Law  shall  file  a
11    final return under this Law with the Department not more than
12    one month after discontinuing such business.
13        Each  delivering supplier whose average monthly liability
14    to the Department under this Law was $10,000 or  more  during
15    the  preceding  calendar year, excluding the month of highest
16    liability and the month of lowest liability in such  calendar
17    year,  and who is not operated by a unit of local government,
18    shall make estimated payments to the Department on or  before
19    the  7th,  15th,  22nd and last day of the month during which
20    tax liability to the Department is incurred in an amount  not
21    less  than  the  lower  of  either  22.5%  of such delivering
22    supplier's actual tax liability for the month or 25% of  such
23    delivering  supplier's  actual  tax  liability  for  the same
24    calendar month of the preceding year.   The  amount  of  such
25    quarter-monthly  payments shall be credited against the final
26    tax liability of such delivering supplier's return  for  that
27    month.  An outstanding credit approved by the Department or a
28    credit  memorandum issued by the Department arising from such
29    delivering supplier's overpayment of his  or  her  final  tax
30    liability  for  any month may be applied to reduce the amount
31    of any subsequent quarter-monthly payment or credited against
32    the final tax liability of such delivering supplier's  return
33    for  any subsequent month.  If any quarter-monthly payment is
34    not paid at the time  or  in  the  amount  required  by  this
 
SB1177 Engrossed            -47-               LRB9205952SMdv
 1    Section, such delivering supplier shall be liable for penalty
 2    and interest on the difference between the minimum amount due
 3    as  a  payment  and  the  amount of such payment actually and
 4    timely paid, except insofar as such delivering  supplier  has
 5    previously  made payments for that month to the Department in
 6    excess of the minimum payments previously due.
 7        If any payment provided for in this Section  exceeds  the
 8    delivering supplier's liabilities under this Law, as shown on
 9    an original return, the Department shall, if requested by the
10    delivering  supplier,  issue  to  the  delivering  supplier a
11    credit memorandum no later than 30 days  after  the  date  of
12    payment.    The credit evidenced by the credit memorandum may
13    be  assigned  by  the  delivering  supplier  to   a   similar
14    delivering  supplier  under  this  Law,  in  accordance  with
15    reasonable  rules  prescribed  by the Department.  If no such
16    request is made,  the  delivering  supplier  may  credit  the
17    excess  payment  against  tax  liability  subsequently  to be
18    remitted to the Department under this Law, in accordance with
19    reasonable rules prescribed by the Department.
20        If the Director finds that the information  required  for
21    the  making  of  an  accurate  return  cannot  reasonably  be
22    compiled by such delivering supplier within 15 days after the
23    close of the calendar month for which a return is to be made,
24    the Director may grant an extension of time for the filing of
25    such return for a period not to exceed 31 calendar days.  The
26    granting  of  such  an  extension may be conditioned upon the
27    deposit by such delivering supplier with the Department of an
28    amount of money not exceeding the  amount  estimated  by  the
29    Director  to  be  due  with the return so extended.  All such
30    deposits shall be credited against such delivering supplier's
31    liabilities under this Law.   If  the  deposit  exceeds  such
32    delivering supplier's present and probable future liabilities
33    under this Law, the Department shall issue to such delivering
34    supplier  a  credit memorandum, which may be assigned by such
 
SB1177 Engrossed            -48-               LRB9205952SMdv
 1    delivering supplier to a similar person under  this  Law,  in
 2    accordance  with  reasonable  rules  and  regulations  to  be
 3    prescribed by the Department.
 4        The delivering supplier making the return provided for in
 5    this Section shall, at the time of making such return, pay to
 6    the Department the amount of tax imposed by this Law.
 7        A  delivering  supplier  who  has  an average monthly tax
 8    liability of $10,000 or more shall make all payments required
 9    by rules of the Department by electronic funds transfer.  The
10    term "average monthly tax liability" shall be the sum of  the
11    delivering  supplier's  liabilities  under  this  Law for the
12    immediately preceding  calendar  year  divided  by  12.   Any
13    delivering   supplier   not  required  to  make  payments  by
14    electronic funds transfer may  make  payments  by  electronic
15    funds  transfer  with  the permission of the Department.  All
16    delivering suppliers required to make payments by  electronic
17    funds  transfer  and  any  delivering suppliers authorized to
18    voluntarily make payments by electronic funds transfer  shall
19    make   those   payments  in  the  manner  authorized  by  the
20    Department.
21        Each month the  Department  shall  pay  into  the  Public
22    Utility  Fund  in  the State treasury an amount determined by
23    the Director to be equal to 3.0% of the funds received by the
24    Department pursuant to this Section.  The  remainder  of  all
25    moneys received by the Department under this Section shall be
26    paid into the General Revenue Fund in the State treasury.
27    (Source: P.A. 90-561, eff. 8-1-98; 90-813, eff. 1-29-99.)

28        (35 ILCS 640/2-11)
29        Sec.  2-11.   Direct return and payment by self-assessing
30    purchaser.   When  electricity  is  used  or  consumed  by  a
31    self-assessing purchaser subject to the tax imposed  by  this
32    Law  who  did  not  pay  the  tax  to  a  delivering supplier
33    maintaining  a  place  of  business  within  this  State  and
 
SB1177 Engrossed            -49-               LRB9205952SMdv
 1    required   or   authorized   to   collect   the   tax,   that
 2    self-assessing purchaser shall, on or before the 15th day  of
 3    each month, make a return to the Department for the preceding
 4    calendar month, stating all of the following:
 5             (1)  The   self-assessing   purchaser's   name   and
 6        principal address.
 7             (2)  The   aggregate  purchase  price  paid  by  the
 8        self-assessing purchaser for  the  distribution,  supply,
 9        furnishing,  sale,  transmission  and  delivery  of  such
10        electricity  to or for the purchaser during the preceding
11        calendar  month,  including   budget   plan   and   other
12        purchaser-owned  amounts  applied  during  such  month in
13        payment of charges includible in the purchase price,  and
14        upon the basis of which the tax is imposed.
15             (3)  Amount  of  tax,  computed upon item (2) at the
16        rate stated in Section 2-4.
17             (4)  Such  other  information  as   the   Department
18        reasonably may require.
19        In  making  such  return the self-assessing purchaser may
20    use any reasonable  method  to  derive  reportable  "purchase
21    price" from the self-assessing purchaser's  records.
22        If   the   average   monthly   tax   liability   of   the
23    self-assessing  purchaser  to  the Department does not exceed
24    $2,500,  the  Department  may  authorize  the  self-assessing
25    purchaser's returns to be filed on  a  quarter-annual  basis,
26    with  the  return  for January, February and March of a given
27    year being due by April 30 of such year; with the return  for
28    April,  May  and June of a given year being due by July 31 of
29    such year; with the return for July, August, and September of
30    a given year being due by October 31 of such year;  and  with
31    the return for October, November and December of a given year
32    being due by January 31 of the following year.
33        If   the   average   monthly   tax   liability   of   the
34    self-assessing  purchaser  to  the Department does not exceed
 
SB1177 Engrossed            -50-               LRB9205952SMdv
 1    $1,000,  the  Department  may  authorize  the  self-assessing
 2    purchaser's returns to be filed on an annual basis, with  the
 3    return  for  a  given  year  being  due  by January 31 of the
 4    following year.
 5        Such quarter-annual and annual returns, as  to  form  and
 6    substance,  shall  be  subject  to  the  same requirements as
 7    monthly returns.
 8        Notwithstanding  any  other   provision   in   this   Law
 9    concerning  the  time within which a self-assessing purchaser
10    may file a return,  any  such  self-assessing  purchaser  who
11    ceases  to  be  responsible for filing returns under this Law
12    shall file a final return under this Law with the  Department
13    not more than one month thereafter.
14        Each   self-assessing  purchaser  whose  average  monthly
15    liability to the Department  pursuant  to  this  Section  was
16    $10,000 or more during the preceding calendar year, excluding
17    the  month  of  highest  liability  and  the  month of lowest
18    liability  during  such  calendar  year,  and  which  is  not
19    operated by a unit of local government, shall make  estimated
20    payments  to  the Department on or before the 7th, 15th, 22nd
21    and last day of the month during which tax liability  to  the
22    Department  is  incurred in an amount not less than the lower
23    of either 22.5% of such self-assessing purchaser's actual tax
24    liability  for  the  month  or  25%  of  such  self-assessing
25    purchaser's actual tax liability for the same calendar  month
26    of  the  preceding  year.  The amount of such quarter-monthly
27    payments shall be credited against the final tax liability of
28    the self-assessing purchaser's return  for  that  month.   An
29    outstanding  credit  approved  by  the Department or a credit
30    memorandum  issued  by  the  Department  arising   from   the
31    self-assessing  purchaser's overpayment of the self-assessing
32    purchaser's final tax liability for any month may be  applied
33    to  reduce  the  amount  of  any  subsequent  quarter-monthly
34    payment  or  credited against the final tax liability of such
 
SB1177 Engrossed            -51-               LRB9205952SMdv
 1    self-assessing purchaser's return for any  subsequent  month.
 2    If  any quarter-monthly payment is not paid at the time or in
 3    the amount required by this Section,  such  person  shall  be
 4    liable for penalty and interest on the difference between the
 5    minimum  amount  due  as  a  payment  and  the amount of such
 6    payment actually and timely  paid,  except  insofar  as  such
 7    person  has  previously  made  payments for that month to the
 8    Department in excess of the minimum payments previously due.
 9        If any payment provided for in this Section  exceeds  the
10    self-assessing  purchaser's  liabilities  under  this Law, as
11    shown  on  an  original  return,  the  Department  shall,  if
12    requested by  the  self-assessing  purchaser,  issue  to  the
13    self-assessing purchaser a credit memorandum no later than 30
14    days  after the date of payment.  The credit evidenced by the
15    credit memorandum  may  be  assigned  by  the  self-assessing
16    purchaser  to  a  similar self-assessing purchaser under this
17    Law, in accordance with reasonable rules  prescribed  by  the
18    Department.   If  no such request is made, the self-assessing
19    purchaser may credit the excess payment against tax liability
20    subsequently to be remitted to the Department under this Law,
21    in  accordance  with  reasonable  rules  prescribed  by   the
22    Department.
23        If  the  Director finds that the information required for
24    the  making  of  an  accurate  return  cannot  reasonably  be
25    compiled by a self-assessing purchaser within 15  days  after
26    the  close  of the calendar month for which a return is to be
27    made, the Director may grant an extension  of  time  for  the
28    filing  of  such  return  for  a  period  of not to exceed 31
29    calendar days.  The granting of  such  an  extension  may  be
30    conditioned upon the deposit by such self-assessing purchaser
31    with  the  Department of an amount of money not exceeding the
32    amount estimated by the Director to be due with the return so
33    extended.  All such deposits shall be credited  against  such
34    self-assessing  purchaser's  liabilities  under this Law.  If
 
SB1177 Engrossed            -52-               LRB9205952SMdv
 1    the deposit exceeds such self-assessing  purchaser's  present
 2    and   probable   future   liabilities  under  this  Law,  the
 3    Department shall issue to  such  self-assessing  purchaser  a
 4    credit   memorandum,   which   may   be   assigned   by  such
 5    self-assessing purchaser to a similar person under this  Law,
 6    in  accordance  with  reasonable  rules and regulations to be
 7    prescribed by the Department.
 8        The self-assessing purchaser making the  return  provided
 9    for in this Section shall, at the time of making such return,
10    pay to the Department the amount of tax imposed by this Law.
11        A self-assessing purchaser who has an average monthly tax
12    liability of $10,000 or more shall make all payments required
13    by rules of the Department by electronic funds transfer.  The
14    term  "average monthly tax liability" shall be the sum of the
15    self-assessing purchaser's liabilities under this Law for the
16    immediately preceding  calendar  year  divided  by  12.   Any
17    self-assessing  purchaser  not  required  to make payments by
18    electronic funds transfer may  make  payments  by  electronic
19    funds  transfer  with  the permission of the Department.  All
20    self-assessing  purchasers  required  to  make  payments   by
21    electronic  funds  transfer and any self-assessing purchasers
22    authorized to voluntarily make payments by  electronic  funds
23    transfer  shall  make those payments in the manner authorized
24    by the Department.
25        Each month the  Department  shall  pay  into  the  Public
26    Utility  Fund  in  the State treasury an amount determined by
27    the Director to be equal to 3.0% of the funds received by the
28    Department pursuant to this Section.  The  remainder  of  all
29    moneys received by the Department under this Section shall be
30    paid into the General Revenue Fund in the State treasury.
31    (Source: P.A. 90-561, eff. 8-1-98; 91-357, eff. 7-29-99.)

32        Section  55.  The Illinois Pull Tabs and Jar Games Act is
33    amended by changing Section 5 as follows:
 
SB1177 Engrossed            -53-               LRB9205952SMdv
 1        (230 ILCS 20/5) (from Ch. 120, par. 1055)
 2        Sec. 5. There shall be paid to the Department of  Revenue
 3    5%  of  the  gross  proceeds  of  any pull tabs and jar games
 4    conducted under this Act.  Such  payments  shall  be  made  4
 5    times  per year, between the first and the 20th day of April,
 6    July, October and January.  Payment must  be  made  by  money
 7    order or certified check.  Accompanying each payment shall be
 8    a  report,  on  forms  provided by the Department of Revenue,
 9    listing the number of drawings conducted,  the  gross  income
10    derived   therefrom   and   such  other  information  as  the
11    Department of Revenue may require.  Failure to submit  either
12    the  payment  or  the  report within the specified time shall
13    result in automatic revocation of the license. If any payment
14    provided  for  in  this  Section   exceeds   the   taxpayer's
15    liabilities  under  this Act, as shown on an original return,
16    the Department shall, if requested by the taxpayer, issue  to
17    the  taxpayer a credit memorandum no later than 30 days after
18    the date of payment.  The  credit  evidenced  by  the  credit
19    memorandum  may  be  assigned  by  the  taxpayer to a similar
20    taxpayer under this Act, in accordance with reasonable  rules
21    prescribed  by  the  Department.  If no such request is made,
22    the taxpayer may  credit  the  excess   payment  against  tax
23    liability subsequently to be remitted to the Department under
24    this  Act,  in accordance with reasonable rules prescribed by
25    the Department.  All  payments  made  to  the  Department  of
26    Revenue under this Act shall be deposited as follows:
27        (a)  50%  shall  be  deposited in the Common School Fund;
28    and
29        (b)  50% shall be deposited in the  Illinois  Gaming  Law
30    Enforcement  Fund.    Of the monies deposited in the Illinois
31    Gaming Law Enforcement Fund under this Section,  the  General
32    Assembly  shall  appropriate  two-thirds to the Department of
33    Revenue, Department of State Police and  the  Office  of  the
34    Attorney  General  for  State  law  enforcement purposes, and
 
SB1177 Engrossed            -54-               LRB9205952SMdv
 1    one-third shall be appropriated to the Department of  Revenue
 2    for  the  purpose  of  distribution  in the form of grants to
 3    counties or municipalities for law enforcement purposes.  The
 4    amounts of grants to counties or  municipalities  shall  bear
 5    the  same  ratio as the number of licenses issued in counties
 6    or municipalities bears  to  the  total  number  of  licenses
 7    issued  in  the  State.  In  computing the number of licenses
 8    issued in a county, licenses issued for  locations  within  a
 9    municipality's boundaries shall be excluded.
10        The  Department  of  Revenue  shall license suppliers and
11    manufacturers of pull tabs and jar games at an annual fee  of
12    $5,000.   Suppliers   and   manufacturers   shall   meet  the
13    requirements and qualifications established by  rule  by  the
14    Department.   Licensed manufacturers shall sell pull tabs and
15    jar games only to  licensed  suppliers.   Licensed  suppliers
16    shall  buy  pull  tabs  and  jar  games  only  from  licensed
17    manufacturers  and shall sell pull tabs and jar games only to
18    licensed organizations. Licensed organizations shall buy pull
19    tabs and jar games only from licensed suppliers.
20        The Department of Revenue shall  adopt  by  rule  minimum
21    quality production standards for pull tabs and jar games.  In
22    determining such standards, the Department shall consider the
23    standards  adopted  by  the  National Association of Gambling
24    Regulatory  Agencies  and   the   National   Association   of
25    Fundraising   Ticket   Manufacturers.  Such  standards  shall
26    include the name of the supplier which shall appear in  plain
27    view to the casual observer on the face side of each pull tab
28    ticket  and  on  each  jar  game ticket.  The pull tab ticket
29    shall contain the name of the game, the selling price of  the
30    ticket,  the amount of the prize and the serial number of the
31    ticket.  The back side of a pull tab ticket shall  contain  a
32    series  of  perforated  tabs marked "open here".  The logo of
33    the manufacturer shall be clearly visible on  each  jar  game
34    ticket.
 
SB1177 Engrossed            -55-               LRB9205952SMdv
 1        The  Department of Revenue shall adopt rules necessary to
 2    provide for the proper accounting and control  of  activities
 3    under  this  Act,  to  ensure that the proper taxes are paid,
 4    that the proceeds from the activities under this Act are used
 5    lawfully, and to prevent illegal activity associated with the
 6    use of pull tabs and jar games.
 7        The provisions of Section 2a of the Retailers' Occupation
 8    Tax Act pertaining to the  furnishing  of  a  bond  or  other
 9    security  are incorporated by reference into this Act and are
10    applicable to licensees under this Act as a  precondition  of
11    obtaining  a  license  under  this  Act.   The  provisions of
12    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a,
13    6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation  Tax
14    Act, and Section 3-7 of the Uniform Penalty and Interest Act,
15    which  are not inconsistent with this Act shall apply, as far
16    as practicable, to the subject matter of this Act to the same
17    extent as if such provisions were included in this Act.   For
18    the  purposes  of  this  Act, references in such incorporated
19    Sections of the Retailers' Occupation Tax Act  to  retailers,
20    sellers  or  persons  engaged  in  the  business  of  selling
21    tangible   personal   property   means   persons  engaged  in
22    conducting pull tabs and jar games  and  references  in  such
23    incorporated Sections of the Retailers' Occupation Tax Act to
24    sales  of  tangible  personal property mean the conducting of
25    pull tabs and  jar  games  and  the  making  of  charges  for
26    participating in such drawings.
27    (Source: P.A. 87-205; 87-895.)

28        Section  60.  The Bingo License and Tax Act is amended by
29    changing Section 3 as follows:

30        (230 ILCS 25/3) (from Ch. 120, par. 1103)
31        Sec. 3. There shall be paid to the Department of Revenue,
32    5% of the gross proceeds of any game of bingo conducted under
 
SB1177 Engrossed            -56-               LRB9205952SMdv
 1    the provision of this Act.  Such payments  shall  be  made  4
 2    times  per year, between the first and the 20th day of April,
 3    July, October and January.  Payment must be by money order or
 4    certified  check.   Accompanying  each  payment  shall  be  a
 5    report, on forms  provided  by  the  Department  of  Revenue,
 6    listing  the  number  of  games  conducted,  the gross income
 7    derived and such  other  information  as  the  Department  of
 8    Revenue may require.  Failure to submit either the payment or
 9    the report within the specified time may result in suspension
10    or  revocation of the license. If any payment provided for in
11    this Section exceeds the taxpayer's  liabilities  under  this
12    Act, as shown on an original return, the Department shall, if
13    requested  by  the  taxpayer,  issue to the taxpayer a credit
14    memorandum no later than 30 days after the date  of  payment.
15    The credit evidenced by the credit memorandum may be assigned
16    by  the  taxpayer  to  a  similar taxpayer under this Act, in
17    accordance  with   reasonable   rules   prescribed   by   the
18    Department.   If  no  such  request is made, the taxpayer may
19    credit the excess payment against tax liability  subsequently
20    to   be  remitted  to  the  Department  under  this  Act,  in
21    accordance  with   reasonable   rules   prescribed   by   the
22    Department.
23        The provisions of Section 2a of the Retailers' Occupation
24    Tax  Act  pertaining  to  the  furnishing  of a bond or other
25    security are incorporated by reference into this Act and  are
26    applicable  to  licensees under this Act as a precondition of
27    obtaining a license under this  Act.   The  Department  shall
28    establish  by  rule the standards and criteria it will use in
29    determining whether to require the furnishing of  a  bond  or
30    other  security,  the  amount of such bond or other security,
31    whether to require the furnishing of an  additional  bond  or
32    other  security  by  a  licensee,  and  the  amount  of  such
33    additional  bond  or  other  security.   Such  standards  and
34    criteria  may  include  payment  history,  general  financial
 
SB1177 Engrossed            -57-               LRB9205952SMdv
 1    condition  or  other factors which may pose risks to insuring
 2    the payment to  the  Department  of  Revenue,  of  applicable
 3    taxes.   Such  rulemaking is subject to the provisions of the
 4    Illinois Administrative Procedure Act.    The  provisions  of
 5    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
 6    6c,  8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act
 7    which are not inconsistent with this Act, and Section 3-7  of
 8    the  Uniform  Penalty and Interest Act shall apply, as far as
 9    practicable, to the subject matter of this Act  to  the  same
10    extent  as if such provisions were included in this Act.  Tax
11    returns filed pursuant to this Act shall not be  confidential
12    and  shall  be  available  for  public  inspection.   For the
13    purposes  of  this  Act,  references  in  such   incorporated
14    Sections  of  the Retailers' Occupation Tax Act to retailers,
15    sellers  or  persons  engaged  in  the  business  of  selling
16    tangible  personal  property   means   persons   engaged   in
17    conducting  bingo  games, and references in such incorporated
18    Sections of the Retailers' Occupation Tax  Act  to  sales  of
19    tangible personal property mean the conducting of bingo games
20    and the making of charges for playing such games.
21        One-half  of all of the sums collected under this Section
22    shall be deposited into the Mental Health Fund and 1/2 of all
23    of the sums collected under this Section shall  be  deposited
24    in the Common School Fund.
25    (Source: P.A. 87-205; 87-895.)

26        Section  65.   The  Charitable  Games  Act  is amended by
27    changing Section 9 as follows:

28        (230 ILCS 30/9) (from Ch. 120, par. 1129)
29        Sec. 9. There shall be paid to the Department of Revenue,
30    3% of the gross proceeds of charitable games conducted  under
31    the  provisions  of  this  Act.   Such payments shall be made
32    within 30 days after the completion of  the  games.   Payment
 
SB1177 Engrossed            -58-               LRB9205952SMdv
 1    must be by money order or certified check.  Accompanying each
 2    payment   shall  be  a  report,  on  forms  provided  by  the
 3    Department of Revenue, listing the games conducted, the gross
 4    income derived and such other information as  the  Department
 5    of Revenue may require.  Failure to submit either the payment
 6    or  the  report  within  the  specified  time  may  result in
 7    suspension or revocation of the license and may  be  used  in
 8    future  considerations  for  renewal  of  the license. If any
 9    payment provided for in this Section exceeds  the  taxpayer's
10    liabilities  under  this Act, as shown on an original return,
11    the Department shall, if requested by the distributor,  issue
12    to  the  taxpayer  a  credit memorandum no later than 30 days
13    after the date of  payment.   The  credit  evidenced  by  the
14    credit  memorandum  may  be  assigned  by  the  taxpayer to a
15    similar  taxpayer  under  this  Act,   in   accordance   with
16    reasonable  rules  prescribed  by the Department.  If no such
17    request is  made,  the  distributor  may  credit  the  excess
18    payment  against tax liability subsequently to be remitted to
19    the Department under this Act, in accordance with  reasonable
20    rules prescribed by the Department.
21        The provisions of Section 2a of the Retailers' Occupation
22    Tax  Act  pertaining  to  the  furnishing  of a bond or other
23    security are incorporated by reference into this Act and  are
24    applicable  to  licensees under this Act as a precondition of
25    obtaining a license under this Act.  For purposes of this Act
26    gross proceeds shall be defined as all chips, scrip or  other
27    form  of  play  money  purchased  or  any fee or donation for
28    admission or entry into such games.    The  Department  shall
29    establish  by  rule the standards and criteria it will use in
30    determining whether to require the furnishing of  a  bond  or
31    other  security,  the  amount of such bond or other security,
32    whether to require the furnishing of an  additional  bond  or
33    other  security  by  a  licensee,  and  the  amount  of  such
34    additional  bond  or  other  security.   Such  standards  and
 
SB1177 Engrossed            -59-               LRB9205952SMdv
 1    criteria  may  include  payment  history,  general  financial
 2    condition  or  other factors which may pose risks to insuring
 3    the payment to  the  Department  of  Revenue,  of  applicable
 4    taxes.   Such  rulemaking is subject to the provisions of the
 5    Illinois Administrative Procedure Act.    The  provisions  of
 6    Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
 7    6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act,
 8    and  Section  3-7  of  the  Uniform Penalty and Interest Act,
 9    which are not inconsistent with this Act shall apply, as  far
10    as practicable, to the subject matter of this Act to the same
11    extent  as  if  such  provisions  were  included in this Act.
12    Financial reports filed pursuant to this  Act  shall  not  be
13    confidential  and  shall  be available for public inspection.
14    For the purposes of this Act, references in such incorporated
15    Sections of the Retailers' Occupation Tax Act  to  retailers,
16    sellers  or  persons  engaged  in  the  business  of  selling
17    tangible   personal   property   means   persons  engaged  in
18    conducting  charitable  games,   and   references   in   such
19    incorporated Sections of the Retailers' Occupation Tax Act to
20    sales  of  tangible  personal property mean the conducting of
21    charitable games and the making of charges for  playing  such
22    games.
23        All  of  the  sums  collected under this Section shall be
24    deposited into the Illinois Gaming Law  Enforcement  Fund  of
25    the State Treasury.
26    (Source: P.A. 87-205; 87-895.)

27        Section 70.  The Liquor Control Act of 1934 is amended by
28    changing Section 8-2 as follows:

29        (235 ILCS 5/8-2) (from Ch. 43, par. 159)
30        Sec.  8-2.   It  is  the  duty  of each manufacturer with
31    respect to alcoholic liquor  produced  or  imported  by  such
32    manufacturer, or purchased tax-free by such manufacturer from
 
SB1177 Engrossed            -60-               LRB9205952SMdv
 1    another  manufacturer  or  importing distributor, and of each
 2    importing distributor as to  alcoholic  liquor  purchased  by
 3    such  importing  distributor  from  foreign importers or from
 4    anyone from any point in the United States  outside  of  this
 5    State  or  purchased  tax-free  from  another manufacturer or
 6    importing distributor, to pay the tax imposed by Section  8-1
 7    to the Department of Revenue on or before the 15th day of the
 8    calendar  month  following  the  calendar month in which such
 9    alcoholic liquor is sold or used by such manufacturer  or  by
10    such  importing  distributor  other  than  in  an  authorized
11    tax-free manner.
12        Each  manufacturer  and each importing distributor shall,
13    on or before the 15th day of each calendar month,  file  with
14    the  Department of Revenue, on forms prescribed and furnished
15    by the Department, a report in writing in such form as may be
16    required by the Department in order to  compute,  and  assure
17    the accuracy of, the tax due on all taxable sales and uses of
18    alcoholic   liquor  occurring  during  the  preceding  month.
19    Payment of the tax in the  amount  disclosed  by  the  report
20    shall accompany the report.
21        If  any  payment provided for in this Section exceeds the
22    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
23    original return, the Department shall, if  requested  by  the
24    taxpayer,  issue to the taxpayer a credit memorandum no later
25    than 30 days after the date of payment.  The credit evidenced
26    by the credit memorandum may be assigned by the taxpayer to a
27    similar  taxpayer  under  this  Act,   in   accordance   with
28    reasonable  rules  prescribed  by the Department.  If no such
29    request is made, the taxpayer may credit the  excess  payment
30    against  tax  liability  subsequently  to  be remitted to the
31    Department under this  Act,  in  accordance  with  reasonable
32    rules prescribed by the Department.
33        The  Department may, if it deems it necessary in order to
34    insure the payment  of  the  tax  imposed  by  this  Article,
 
SB1177 Engrossed            -61-               LRB9205952SMdv
 1    require  returns to be made more frequently than and covering
 2    periods of less than a month. Such return shall contain  such
 3    further information as the Department may reasonably require.
 4        It  shall be presumed that all alcoholic liquors acquired
 5    or made by any importing  distributor  or  manufacturer  have
 6    been  sold or used by him in this State and are the basis for
 7    the tax  imposed  by  this  Article  unless  proven,  to  the
 8    satisfaction  of  the Department, that such alcoholic liquors
 9    are (1) still in the possession of such importing distributor
10    or  manufacturer,  or  (2)  prior  to  the   termination   of
11    possession  have  been lost by theft or through unintentional
12    destruction, or (3) that such alcoholic liquors are otherwise
13    exempt from taxation under this Act.
14        The Department may require any foreign importer  to  file
15    monthly  information  returns,  by  the 15th day of the month
16    following the month which any  such  return  covers,  if  the
17    Department  determines  this  to  be  necessary to the proper
18    performance of the Department's functions  and  duties  under
19    this  Act.  Such return shall contain such information as the
20    Department may reasonably require.
21        Every manufacturer and importing distributor  shall  also
22    file,  with the Department, a bond in an amount not less than
23    $1,000 and not to exceed $100,000 on a form  to  be  approved
24    by,  and  with  a  surety  or  sureties  satisfactory to, the
25    Department.  Such  bond  shall  be   conditioned   upon   the
26    manufacturer   or   importing   distributor   paying  to  the
27    Department all monies becoming due from such manufacturer  or
28    importing  distributor  under  this  Article.  The Department
29    shall fix the penalty of such bond in each case, taking  into
30    consideration  the  amount of alcoholic liquor expected to be
31    sold and used by such manufacturer or importing  distributor,
32    and  the penalty fixed by the Department shall be sufficient,
33    in the Department's opinion, to protect the State of Illinois
34    against failure to pay any amount due under this Article, but
 
SB1177 Engrossed            -62-               LRB9205952SMdv
 1    the amount of the penalty fixed by the Department  shall  not
 2    exceed twice the amount of tax liability of a monthly return,
 3    nor shall the amount of such penalty be less than $1,000. The
 4    Department  shall  notify  the Commission of the Department's
 5    approval  or  disapproval  of  any  such  manufacturer's   or
 6    importing  distributor's  bond,  or  of  the  termination  or
 7    cancellation  of  any  such  bond,  or  of  the  Department's
 8    direction  to a manufacturer or importing distributor that he
 9    must file additional  bond  in  order  to  comply  with  this
10    Section.  The  Commission  shall  not  issue a license to any
11    applicant for a  manufacturer's  or  importing  distributor's
12    license  unless  the  Commission  has received a notification
13    from the Department showing that such applicant has  filed  a
14    satisfactory bond with the Department hereunder and that such
15    bond  has  been  approved  by  the Department. Failure by any
16    licensed manufacturer or  importing  distributor  to  keep  a
17    satisfactory bond in effect with the Department or to furnish
18    additional bond to the Department, when required hereunder by
19    the  Department to do so, shall be grounds for the revocation
20    or   suspension   of   such   manufacturer's   or   importing
21    distributor's license by the Commission. If a manufacturer or
22    importing distributor fails to pay any amount due under  this
23    Article,  his  bond  with  the  Department  shall  be  deemed
24    forfeited, and the Department may institute a suit in its own
25    name on such bond.
26        After  notice  and  opportunity  for  a hearing the State
27    Commission  may  revoke  or  suspend  the  license   of   any
28    manufacturer  or  importing  distributor  who fails to comply
29    with the provisions of this Section. Notice of  such  hearing
30    and  the time and place thereof shall be in writing and shall
31    contain a statement of the charges against the licensee. Such
32    notice may be given by United States registered or  certified
33    mail  with  return receipt requested, addressed to the person
34    concerned at his last known address and shall  be  given  not
 
SB1177 Engrossed            -63-               LRB9205952SMdv
 1    less  than 7 days prior to the date fixed for the hearing. An
 2    order revoking or suspending a license under  the  provisions
 3    of  this  Section  may  be reviewed in the manner provided in
 4    Section 7-10 of this Act. No new license shall be granted  to
 5    a  person  whose  license has been revoked for a violation of
 6    this Section or, in case of suspension, shall such suspension
 7    be terminated until he has paid to the Department  all  taxes
 8    and penalties which he owes the State under the provisions of
 9    this Act.
10        Every  manufacturer  or importing distributor who has, as
11    verified by the Department, continuously  complied  with  the
12    conditions of the bond under this Act for a period of 2 years
13    shall  be  considered  to  be  a  prior continuous compliance
14    taxpayer.  In determining the consecutive period of time  for
15    qualification  as a prior continuous compliance taxpayer, any
16    consecutive  period  of   time   of   qualifying   compliance
17    immediately  prior  to  the effective date of this amendatory
18    Act  of  1987  shall  be  credited  to  any  manufacturer  or
19    importing distributor.
20        Every  prior  continuous  compliance  taxpayer  shall  be
21    exempt from the bond  requirements  of  this  Act  until  the
22    Department  has  determined  the taxpayer to be delinquent in
23    the filing of any return or deficient in the payment  of  any
24    tax  under  this  Act.   Any  taxpayer  who  fails  to pay an
25    admitted or established liability under this Act may also  be
26    required  to  post bond or other acceptable security with the
27    Department guaranteeing  the  payment  of  such  admitted  or
28    established liability.
29        The  Department  shall  discharge  any  surety  and shall
30    release and return any bond  or  security  deposit  assigned,
31    pledged  or otherwise provided to it by a taxpayer under this
32    Section within 30 days after: (1)  such  taxpayer  becomes  a
33    prior  continuous  compliance  taxpayer; or (2) such taxpayer
34    has ceased to collect receipts on which  he  is  required  to
 
SB1177 Engrossed            -64-               LRB9205952SMdv
 1    remit  tax  to  the Department, has filed a final tax return,
 2    and has paid  to  the  Department  an  amount  sufficient  to
 3    discharge  his  remaining  tax liability as determined by the
 4    Department under this Act.
 5    (Source: P.A. 86-654.)

 6        Section 75.  The Environmental Protection Act is  amended
 7    by changing Section 55.10 as follows:

 8        (415 ILCS 5/55.10) (from Ch. 111 1/2, par. 1055.10)
 9        Sec.  55.10.  Tax  returns by retailer.  Each retailer of
10    tires maintaining a place of business  in  this  State  shall
11    make  a  return  to  the  Department  of Revenue on a quarter
12    annual basis, with the return for January, February and March
13    of a given year being due by April 30 of that year; with  the
14    return  for  April, May and June of a given year being due by
15    July 31 of that year; with the return for  July,  August  and
16    September  of  a  given  year being due by October 31 of that
17    year; and with the return for October, November and  December
18    of  a  given  year  being  due by January 31 of the following
19    year.
20        Each return made  to  the  Department  of  Revenue  shall
21    state:
22             (1)  the name of the retailer;
23             (2)  the  address  of the retailer's principal place
24        of business, and the address of the  principal  place  of
25        business  (if that is a different address) from which the
26        retailer engages in the business of making  retail  sales
27        of tires;
28             (3)  total  number  of  tires sold at retail for the
29        preceding calendar quarter;
30             (4)  the amount of tax due; and
31             (5)  such  other  reasonable  information   as   the
32        Department of Revenue may require.
 
SB1177 Engrossed            -65-               LRB9205952SMdv
 1        Notwithstanding   any   other   provision   of  this  Act
 2    concerning the time within which  a  retailer  may  file  his
 3    return,  in  the case of any retailer who ceases to engage in
 4    the retail sale of tires, the retailer  shall  file  a  final
 5    return under this Act with the Department of Revenue not more
 6    than one month after discontinuing that business.
 7        If  any  payment provided for in this Section exceeds the
 8    retailer's  liabilities  under  this  Act,  as  shown  on  an
 9    original return, the Department shall, if  requested  by  the
10    retailer,  issue to the retailer a credit memorandum no later
11    than 30 days after the date of payment.  The credit evidenced
12    by the credit memorandum may be assigned by the retailer to a
13    similar  retailer  under  this  Act,   in   accordance   with
14    reasonable  rules  prescribed  by the Department.  If no such
15    request is made, the retailer may credit the excess   payment
16    against  tax  liability  subsequently  to  be remitted to the
17    Department under this  Act,  in  accordance  with  reasonable
18    rules prescribed by the Department.
19    (Source: P.A. 87-727.)

20        Section 80.  The  Environmental Impact Fee Law is amended
21    by changing Section 315 as follows:

22        (415 ILCS 125/315)
23        (Section scheduled to be repealed on January 1, 2003)
24        Sec.  315.   Fee  on  receivers  of fuel for sale or use;
25    collection and reporting.  A person that is required  to  pay
26    the  fee  imposed  by  this  Law  shall  pay  the  fee to the
27    Department by return showing all fuel purchased, acquired, or
28    received and sold, distributed or used during  the  preceding
29    calendar  month,  including  losses  of fuel as the result of
30    evaporation  or  shrinkage  due  to  temperature  variations.
31    Losses of fuel as the result of evaporation or shrinkage  due
32    to  temperature  variations may not exceed one percent of the
 
SB1177 Engrossed            -66-               LRB9205952SMdv
 1    total gallons in storage at the beginning of the month,  plus
 2    the  receipts  of  gallonage  during  the  month,  minus  the
 3    gallonage  remaining in storage at the end of the month.  Any
 4    loss reported that is in  excess  of  this  amount  shall  be
 5    subject to the fee imposed by Section 310 of this Law.
 6        The  return  shall  be  prescribed  by the Department and
 7    shall be filed between the 1st and 20th days of each calendar
 8    month.  The Department may, in its  discretion,  combine  the
 9    return  filed  under  this  Law  with  the return filed under
10    Section 2b of the Motor Fuel  Tax  Law.   If  the  return  is
11    timely  filed,  the  receiver  may  take  a discount of 2% to
12    reimburse  himself  for  the  expenses  incurred  in  keeping
13    records,  preparing  and  filing  returns,   collecting   and
14    remitting  the  fee,  and supplying data to the Department on
15    request.  However, the 2% discount applies only to the amount
16    of the fee payment that accompanies a return that  is  timely
17    filed in accordance with this Section.
18        If  any  payment provided for in this Section exceeds the
19    taxpayer's  liabilities  under  this  Law,  as  shown  on  an
20    original return, the Department shall, if  requested  by  the
21    taxpayer,  issue to the taxpayer a credit memorandum no later
22    than 30 days after the date of payment.  The credit evidenced
23    by the credit memorandum may be assigned by the taxpayer to a
24    similar  taxpayer  under  this  Law,   in   accordance   with
25    reasonable  rules  prescribed  by the Department.  If no such
26    request is made, the taxpayer may credit the  excess  payment
27    against  tax  liability  subsequently  to  be remitted to the
28    Department under this  Law,  in  accordance  with  reasonable
29    rules  prescribed  by  the  Department.   If  the  Department
30    subsequently  determines  that  all or any part of the credit
31    taken was not actually due to the taxpayer, the taxpayer's 2%
32    discount shall be reduced by 2% of the difference between the
33    credit taken and that actually due, and that  taxpayer  shall
34    be liable for penalties and interest on the difference.
 
SB1177 Engrossed            -67-               LRB9205952SMdv
 1    (Source: P.A. 91-173, eff. 1-1-00.)

 2        Section  85.  The Drycleaner Environmental Response Trust
 3    Fund Act is amended by changing Section 65 as follows:

 4        (415 ILCS 135/65)
 5        (Section scheduled to be repealed on January 1, 2010)
 6        Sec. 65. Drycleaning solvent tax.
 7        (a)  On and after January 1, 1998, a tax is imposed  upon
 8    the  use  of  drycleaning  solvent by a person engaged in the
 9    business of operating a drycleaning facility in this State at
10    the rate of $3.50 per gallon of  perchloroethylene  or  other
11    chlorinated   drycleaning   solvents   used   in  drycleaning
12    operations   and  $0.35   per   gallon   of   petroleum-based
13    drycleaning  solvent.   The  Council  shall determine by rule
14    which   products  are  chlorine-based  solvents   and   which
15    products   are  petroleum-based  solvents.   All  drycleaning
16    solvents shall be considered chlorinated solvents unless  the
17    Council  determines  that  the  solvents  are petroleum-based
18    drycleaning solvents subject to the lower tax.
19        (b)  The tax imposed by this Act shall be collected  from
20    the  purchaser at the time of sale by a seller of drycleaning
21    solvents maintaining a place of business in  this  State  and
22    shall  be  remitted  to  the  Department of Revenue under the
23    provisions of this Act.
24        (c)  The tax imposed by this Act that is not collected by
25    a seller of drycleaning solvents shall be  paid  directly  to
26    the Department of Revenue by the purchaser or end user who is
27    subject to the tax imposed by this Act.
28        (d)  No  tax shall be imposed upon the use of drycleaning
29    solvent if the drycleaning solvent will  not  be  used  in  a
30    drycleaning facility or if a floor stock tax has been imposed
31    and  paid  on the drycleaning solvent.  Prior to the purchase
32    of the solvent, the purchaser shall  provide  a  written  and
 
SB1177 Engrossed            -68-               LRB9205952SMdv
 1    signed certificate to the drycleaning solvent seller stating:
 2             (1)  the name and address of the purchaser;
 3             (2)  the  purchaser's signature and date of signing;
 4        and
 5             (3)  one of the following:
 6                  (A)  that the drycleaning solvent will  not  be
 7             used in a drycleaning facility; or
 8                  (B)  that  a  floor  stock tax has been imposed
 9             and paid on the drycleaning solvent.
10        A person who provides a false  certification  under  this
11    subsection  shall be liable for a civil penalty not to exceed
12    $500 for a first violation and a civil penalty not to  exceed
13    $5,000 for a second or subsequent violation.
14        (e)  On  January  1,  1998,  there  is  imposed  on  each
15    operator  of  a  drycleaning  facility  a  tax on drycleaning
16    solvent held by the operator  on  that  date  for  use  in  a
17    drycleaning  facility.  The tax imposed shall be the tax that
18    would  have  been  imposed  under    subsection  (a)  if  the
19    drycleaning solvent held by the operator  on  that  date  had
20    been  purchased by the operator during the first year of this
21    Act.
22        (f)  On or before the 25th day of the 1st month following
23    the end of the calendar  quarter,  a  seller  of  drycleaning
24    solvents  who  has  collected  a tax pursuant to this Section
25    during the previous calendar quarter, or a purchaser  or  end
26    user of drycleaning solvents required under subsection (c) to
27    submit  the  tax  directly  to  the  Department, shall file a
28    return with the Department of Revenue.  The return  shall  be
29    filed  on  a form prescribed by the Department of Revenue and
30    shall contain information  that  the  Department  of  Revenue
31    reasonably  requires.   Each  seller  of  drycleaning solvent
32    maintaining a place of business in this State who is required
33    or authorized to collect the tax imposed by  this  Act  shall
34    pay  to the Department the amount of the tax at the time when
 
SB1177 Engrossed            -69-               LRB9205952SMdv
 1    he or she is required to file  his  or  her  return  for  the
 2    period during which the tax was collected.  Purchasers or end
 3    users  remitting  the  tax  directly  to the Department under
 4    subsection (c) shall file a return  with  the  Department  of
 5    Revenue  and  pay the tax so incurred by the purchaser or end
 6    user during the preceding calendar quarter.
 7        If any payment provided for in this Section  exceeds  the
 8    taxpayer's  liabilities  under  this  Act,  as  shown  on  an
 9    original  return,  the  Department shall, if requested by the
10    taxpayer, issue to the taxpayer a credit memorandum no  later
11    than 30 days after the date of payment.  The credit evidenced
12    by the credit memorandum may be assigned by the taxpayer to a
13    similar   taxpayer   under   this  Act,  in  accordance  with
14    reasonable rules prescribed by the Department.   If  no  such
15    request  is  made, the taxpayer may credit the excess payment
16    against tax liability subsequently  to  be  remitted  to  the
17    Department  under  this  Act,  in  accordance with reasonable
18    rules prescribed by the Department.
19        (g)  The tax on drycleaning solvents used in  drycleaning
20    facilities  and  the floor stock tax shall be administered by
21    Department of Revenue under rules adopted by that Department.
22        (h)  On and  after  January  1,  1998,  no  person  shall
23    knowingly sell or transfer drycleaning solvent to an operator
24    of a drycleaning facility that is not licensed by the Council
25    under  Section  60.  A person who violates this subsection is
26    liable for a civil penalty not to exceed  $500  for  a  first
27    violation  and  a  civil  penalty  not to exceed $5,000 for a
28    second or subsequent violation.
29        (i)  The  Department  of  Revenue  may  adopt  rules   as
30    necessary to implement this Section.
31    (Source: P.A. 90-502, eff. 8-19-97.)

32        Section  95.   No  acceleration or delay.  Where this Act
33    makes changes in a statute that is represented in this Act by
 
SB1177 Engrossed            -70-               LRB9205952SMdv
 1    text that is not yet or no longer in effect (for  example,  a
 2    Section  represented  by  multiple versions), the use of that
 3    text does not accelerate or delay the taking  effect  of  (i)
 4    the  changes made by this Act or (ii) provisions derived from
 5    any other Public Act.

 6        Section 99.  Effective date.  This Act  takes  effect  on
 7    January 1, 2002.
 
SB1177 Engrossed            -71-               LRB9205952SMdv
 1                                INDEX
 2               Statutes amended in order of appearance
 3    35 ILCS 130/2             from Ch. 120, par. 453.2
 4    35 ILCS 135/3             from Ch. 120, par. 453.33
 5    35 ILCS 143/10-30
 6    35 ILCS 145/6             from Ch. 120, par. 481b.36
 7    35 ILCS 505/2b            from Ch. 120, par. 418b
 8    35 ILCS 505/6             from Ch. 120, par. 422
 9    35 ILCS 505/6a            from Ch. 120, par. 422a
10    35 ILCS 615/2a.2          from Ch. 120, par. 467.17a.2
11    35 ILCS 620/2a.2          from Ch. 120, par. 469a.2
12    35 ILCS 625/4             from Ch. 120, par. 1414
13    35 ILCS 630/6             from Ch. 120, par. 2006
14    35 ILCS 640/2-9
15    35 ILCS 640/2-11
16    230 ILCS 20/5             from Ch. 120, par. 1055
17    230 ILCS 25/3             from Ch. 120, par. 1103
18    230 ILCS 30/9             from Ch. 120, par. 1129
19    235 ILCS 5/8-2            from Ch. 43, par. 159
20    415 ILCS 5/55.10          from Ch. 111 1/2, par. 1055.10
21    415 ILCS 125/315
22    415 ILCS 135/65

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