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Public Act 92-0600
HB5686 Enrolled LRB9213370REmb
AN ACT in relation to State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Article 1
Section 1-1. Short title. This Act may be cited as the
FY2003 Budget Implementation (State Finance) Act.
Section 1-5. Purpose. It is the purpose of this Act to
make changes relating to State finance that are necessary to
implement the State's FY2003 budget.
Article 5
Section 5-5. The State Employees Group Insurance Act of
1971 is amended by changing Section 8 as follows:
(5 ILCS 375/8) (from Ch. 127, par. 528)
Sec. 8. Eligibility.
(a) Each member eligible under the provisions of this
Act and any rules and regulations promulgated and adopted
hereunder by the Director shall become immediately eligible
and covered for all benefits available under the programs.
Members electing coverage for eligible dependents shall have
the coverage effective immediately, provided that the
election is properly filed in accordance with required filing
dates and procedures specified by the Director.
(1) Every member originally eligible to elect
dependent coverage, but not electing it during the
original eligibility period, may subsequently obtain
dependent coverage only in the event of a qualifying
change in status, special enrollment, special
circumstance as defined by the Director, or during the
annual Benefit Choice Period.
(2) Members described above being transferred from
previous coverage towards which the State has been
contributing shall be transferred regardless of
preexisting conditions, waiting periods, or other
requirements that might jeopardize claim payments to
which they would otherwise have been entitled.
(3) Eligible and covered members that are eligible
for coverage as dependents except for the fact of being
members shall be transferred to, and covered under,
dependent status regardless of preexisting conditions,
waiting periods, or other requirements that might
jeopardize claim payments to which they would otherwise
have been entitled upon cessation of member status and
the election of dependent coverage by a member eligible
to elect that coverage.
(b) New employees shall be immediately insured for the
basic group life insurance and covered by the program of
health benefits on the first day of active State service.
Optional coverages or benefits, if elected during the
relevant eligibility period, will become effective on the
date of employment. Optional coverages or benefits applied
for after the eligibility period will be effective, subject
to satisfactory evidence of insurability when applicable, or
other necessary qualifications, pursuant to the requirements
of the applicable benefit program, unless there is a change
in status that would confer new eligibility for change of
enrollment under rules established supplementing this Act, in
which event application must be made within the new
eligibility period.
(c) As to the group health benefits program contracted
to begin or continue after June 30, 1973, each retired
employee shall become immediately eligible and covered for
all benefits available under that program. Retired employees
may elect coverage for eligible dependents and shall have the
coverage effective immediately, provided that the election is
properly filed in accordance with required filing dates and
procedures specified by the Director.
Where husband and wife are both eligible members, each
shall be enrolled as a member and coverage on their eligible
dependent children, if any, may be under the enrollment and
election of either.
Regardless of other provisions herein regarding late
enrollment or other qualifications, as appropriate, the
Director may periodically authorize open enrollment periods
for each of the benefit programs at which time each member
may elect enrollment or change of enrollment without regard
to age, sex, health, or other qualification under the
conditions as may be prescribed in rules and regulations
supplementing this Act. Special open enrollment periods may
be declared by the Director for certain members only when
special circumstances occur that affect only those members.
(d) Beginning with fiscal year 2003 and for all
subsequent years, eligible members may elect not to
participate in the program of health benefits as defined in
this Act. The election must be made during the annual
benefit choice period, subject to the conditions in this
subsection.
(1) Members must furnish proof of health benefit
coverage, either comprehensive major medical coverage or
comprehensive managed care plan, from a source other than
the Department of Central Management Services in order to
elect not to participate in the program.
(2) Members may re-enroll in the Department of
Central Management Services program of health benefits
upon showing a qualifying change in status, as defined in
the U.S. Internal Revenue Code, without evidence of
insurability and with no limitations on coverage for
pre-existing conditions, provided that there was not a
break in coverage of more than 63 days.
(3) Members may also re-enroll in the program of
health benefits during any annual benefit choice period,
without evidence of insurability.
(4) Members who elect not to participate in the
program of health benefits shall be furnished a written
explanation of the requirements and limitations for the
election not to participate in the program and for
re-enrolling in the program. The explanation shall also
be included in the annual benefit choice options booklets
furnished to members.
(Source: P.A. 91-390, eff. 7-30-99.)
Section 5-10. The State Finance Act is amended by
changing Sections 6z-45, 8.3, 8g, and 13.2 and by adding
Sections 5.570, 5.571, 6z-57, 6z-58, and 8.41 as follows:
(30 ILCS 105/5.570 new)
Sec. 5.570. The Presidential Library and Museum Operating
Fund.
(30 ILCS 105/5.571 new)
Sec. 5.571. The Family Care Fund.
(30 ILCS 105/6z-45)
Sec. 6z-45. The School Infrastructure Fund.
(a) The School Infrastructure Fund is created as a
special fund in the State Treasury.
In addition to any other deposits authorized by law,
beginning January 1, 2000, on the first day of each month, or
as soon thereafter as may be practical, the State Treasurer
and State Comptroller shall transfer the sum of $5,000,000
from the General Revenue Fund to the School Infrastructure
Fund; provided, however, that no such transfers shall be made
from July 1, 2001 through June 30, 2003 2002.
(b) Subject to the transfer provisions set forth below,
money in the School Infrastructure Fund shall, if and when
the State of Illinois incurs any bonded indebtedness for the
construction of school improvements under the School
Construction Law, be set aside and used for the purpose of
paying and discharging annually the principal and interest on
that bonded indebtedness then due and payable, and for no
other purpose.
In addition to other transfers to the General Obligation
Bond Retirement and Interest Fund made pursuant to Section 15
of the General Obligation Bond Act, upon each delivery of
bonds issued for construction of school improvements under
the School Construction Law, the State Comptroller shall
compute and certify to the State Treasurer the total amount
of principal of, interest on, and premium, if any, on such
bonds during the then current and each succeeding fiscal
year.
On or before the last day of each month, the State
Treasurer and State Comptroller shall transfer from the
School Infrastructure Fund to the General Obligation Bond
Retirement and Interest Fund an amount sufficient to pay the
aggregate of the principal of, interest on, and premium, if
any, on the bonds payable on their next payment date, divided
by the number of monthly transfers occurring between the last
previous payment date (or the delivery date if no payment
date has yet occurred) and the next succeeding payment date.
(c) The surplus, if any, in the School Infrastructure
Fund after the payment of principal and interest on that
bonded indebtedness then annually due shall, subject to
appropriation, be used as follows:
First - to make 3 payments to the School Technology
Revolving Loan Fund as follows:
Transfer of $30,000,000 in fiscal year 1999;
Transfer of $20,000,000 in fiscal year 2000; and
Transfer of $10,000,000 in fiscal year 2001.
Second - to pay the expenses of the State Board of
Education and the Capital Development Board in administering
programs under the School Construction Law, the total
expenses not to exceed $1,200,000 in any fiscal year.
Third - to pay any amounts due for grants for school
construction projects and debt service under the School
Construction Law.
Fourth - to pay any amounts due for grants for school
maintenance projects under the School Construction Law.
(Source: P.A. 91-38, eff. 6-15-99; 91-711, eff. 7-1-00;
92-11, eff. 6-11-01.)
(30 ILCS 105/6z-57 new)
Sec. 6z-57. The Presidential Library and Museum Operating
Fund.
(a) There is created in the State treasury a special
fund to be known as the Presidential Library and Museum
Operating Fund. All moneys received by the Abraham Lincoln
Presidential Library and Museum from admission fees, retail
sales, and registration fees from conferences and other
educational programs shall be deposited into the Fund. In
addition, money shall be deposited into the Fund as provided
by law.
(b) Money in the Fund may be used, subject to
appropriation, for the operational support of the Abraham
Lincoln Presidential Library and Museum and for programs
related to the Presidential Library and Museum at public
institutions of higher education.
(30 ILCS 105/6z-58 new)
Sec. 6z-58. The Family Care Fund.
(a) There is created in the State treasury the Family
Care Fund. Interest earned by the Fund shall be credited to
the Fund.
(b) The Fund is created solely for the purposes of
receiving, investing, and distributing moneys in accordance
with an approved waiver under the Social Security Act
resulting from the Family Care waiver request submitted by
the Illinois Department of Public Aid on February 15, 2002.
The Fund shall consist of:
(1) All federal financial participation moneys
received pursuant to the approved waiver; and
(2) All other moneys received by the Fund from any
source, including interest thereon.
(c) Subject to appropriation, the moneys in the Fund
shall be disbursed for reimbursement of medical services and
other costs associated with persons receiving such services
under the waiver due to their relationship with children
receiving medical services pursuant to Article V of the
Illinois Public Aid Code or the Children's Health Insurance
Program Act.
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and
payable, and for no other purpose. The surplus, if any, in
the Road Fund after the payment of principal and interest on
that bonded indebtedness then annually due shall be used as
follows:
first -- to pay the cost of administration of
Chapters 2 through 10 of the Illinois Vehicle Code,
except the cost of administration of Articles I and II of
Chapter 3 of that Code; and
secondly -- for expenses of the Department of
Transportation for construction, reconstruction,
improvement, repair, maintenance, operation, and
administration of highways in accordance with the
provisions of laws relating thereto, or for any purpose
related or incident to and connected therewith, including
the separation of grades of those highways with railroads
and with highways and including the payment of awards
made by the Industrial Commission under the terms of the
Workers' Compensation Act or Workers' Occupational
Diseases Act for injury or death of an employee of the
Division of Highways in the Department of Transportation;
or for the acquisition of land and the erection of
buildings for highway purposes, including the acquisition
of highway right-of-way or for investigations to
determine the reasonably anticipated future highway
needs; or for making of surveys, plans, specifications
and estimates for and in the construction and maintenance
of flight strips and of highways necessary to provide
access to military and naval reservations, to defense
industries and defense-industry sites, and to the sources
of raw materials and for replacing existing highways and
highway connections shut off from general public use at
military and naval reservations and defense-industry
sites, or for the purchase of right-of-way, except that
the State shall be reimbursed in full for any expense
incurred in building the flight strips; or for the
operating and maintaining of highway garages; or for
patrolling and policing the public highways and
conserving the peace; or for any of those purposes or any
other purpose that may be provided by law.
Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement;
1. Department of Public Health;
2. Department of Transportation, only with respect
to subsidies for one-half fare Student Transportation and
Reduced Fare for Elderly;
3. Department of Central Management Services,
except for expenditures incurred for group insurance
premiums of appropriate personnel;
4. Judicial Systems and Agencies.
Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement:
1. Department of State Police, except for
expenditures with respect to the Division of Operations;
2. Department of Transportation, only with respect
to Intercity Rail Subsidies and Rail Freight Services.
Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement:
Department of Central Management Services, except for awards
made by the Industrial Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following
Departments or agencies of State government for
administration, grants, or operations; but this limitation is
not a restriction upon appropriating for those purposes any
Road Fund monies that are eligible for federal reimbursement:
1. Department of State Police, except not more than
40% of the funds appropriated for the Division of
Operations;
2. State Officers.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road
Fund monies that are eligible for federal reimbursement. It
shall not be lawful to circumvent the above appropriation
limitations by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction
of permanent highways, be set aside and used for the purpose
of paying and discharging during each fiscal year the
principal and interest on that bonded indebtedness as it
becomes due and payable as provided in the Transportation
Bond Act, and for no other purpose. The surplus, if any, in
the Road Fund after the payment of principal and interest on
that bonded indebtedness then annually due shall be used as
follows:
first -- to pay the cost of administration of
Chapters 2 through 10 of the Illinois Vehicle Code; and
secondly -- no Road Fund monies derived from fees,
excises, or license taxes relating to registration,
operation and use of vehicles on public highways or to
fuels used for the propulsion of those vehicles, shall be
appropriated or expended other than for costs of
administering the laws imposing those fees, excises, and
license taxes, statutory refunds and adjustments allowed
thereunder, administrative costs of the Department of
Transportation, payment of debts and liabilities incurred
in construction and reconstruction of public highways and
bridges, acquisition of rights-of-way for and the cost of
construction, reconstruction, maintenance, repair, and
operation of public highways and bridges under the
direction and supervision of the State, political
subdivision, or municipality collecting those monies, and
the costs for patrolling and policing the public highways
(by State, political subdivision, or municipality
collecting that money) for enforcement of traffic laws.
The separation of grades of such highways with railroads
and costs associated with protection of at-grade highway
and railroad crossing shall also be permissible.
Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as
provided in Section 8 of the Motor Fuel Tax Law.
Except as provided in this paragraph, beginning with
fiscal year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the
purposes of this Section in excess of its total fiscal year
1990 Road Fund appropriations for those purposes unless
otherwise provided in Section 5g of this Act. For fiscal year
2003 only, no Road Fund monies shall be appropriated to the
Department of State Police for the purposes of this Section
in excess of $97,310,000. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other methods unless otherwise provided in
Section 5g of this Act.
In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of
this Section in excess of the total fiscal year 1991 Road
Fund appropriations to the Secretary of State for those
purposes, plus $9,800,000. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other method.
Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State
for the purposes of this Section in excess of the total
fiscal year 1994 Road Fund appropriations to the Secretary of
State for those purposes. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other methods.
Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
Fiscal Year 2000 $80,500,000;
Fiscal Year 2001 $80,500,000;
Fiscal Year 2002 $80,500,000;
Fiscal Year 2003 $130,500,000 $80,500,000;
Fiscal Year 2004 and
each year thereafter $30,500,000.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations
imposed by this Section for fiscal year 1984 and thereafter,
insofar as appropriation of Road Fund monies is concerned.
Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e
of this Act.
The additional amounts authorized for expenditure in this
Section by this amendatory Act of the 92nd General Assembly
shall be repaid to the Road Fund from the General Revenue
Fund in the next succeeding fiscal year that the General
Revenue Fund has a positive budgetary balance, as determined
by generally accepted accounting principles applicable to
government.
(Source: P.A. 91-37, eff. 7-1-99; 91-760, eff. 1-1-01.)
(30 ILCS 105/8.41 new)
Sec. 8.41. Interfund transfers. In order to address the
fiscal emergency resulting from shortfalls in revenue, the
following transfers are authorized from the designated funds
into the General Revenue Fund:
(1) The Securities Audit and Enforcement
Fund................................... $14,000,000
(2) The General Professions Dedicated Fund . $11,000,000
(3) The Underground Storage Tank Fund...... $12,000,000
(4) The Fire Prevention Fund............... $10,000,000
(5) The Grade Crossing Protection Fund..... $9,000,000
(6) The Downstate Public Transportation
Fund................................... $10,000,000
(7) The Nursing Dedicated and Professional
Fund................................... $7,000,000
(8) The Traffic and Criminal Conviction
Surcharge Fund......................... $6,000,000
(9) The Renewable Energy Resources Trust
Fund................................... $5,000,000
(10) The School Technology Revolving Loan
Fund................................... $5,000,000
(11) The Audit Expense Fund................. $2,000,000
(12) The Conservation 2000 Fund............. $8,000,000
(13) The Drivers Education Fund............. $5,000,000
(14) The Motor Vehicle Theft Prevention
Trust Fund............................. $4,000,000
(15) The Park and Conservation Fund......... $2,000,000
(16) The Insurance Producer Administration
Fund................................... $4,000,000
(17) The Agricultural Premium Fund.......... $4,000,000
(18) The Health Facility Plan Review Fund... $4,000,000
(19) The State Police Services Fund......... $3,000,000
(20) The Savings and Residential Finance
Regulatory Fund........................ $1,750,000
(21) The Insurance Financial Regulation Fund. $1,000,000
(22) The Real Estate License Administration
Fund................................... $250,000
(23) The Illinois Health Facilities Planning
Fund................................... $2,000,000
(24) The Natural Areas Acquisition Fund..... $2,000,000
(25) The Appraisal Administration Fund...... $2,000,000
(26) The Real Estate Recovery Fund.......... $1,000,000
(27) The Open Space Lands Acquisition and
Development Fund....................... $29,000,000
(28) The Illinois Aquaculture Development
Fund................................... $1,000,000
All such transfers shall be made on July 1, 2002, or as
soon thereafter as practical. These transfers may be made
notwithstanding any other provision of law to the contrary.
(30 ILCS 105/8g)
Sec. 8g. Transfers from General Revenue Fund.
(a) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $10,000,000 from the
General Revenue Fund to the Motor Vehicle License Plate Fund
created by Senate Bill 1028 of the 91st General Assembly.
(b) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $25,000,000 from the
General Revenue Fund to the Fund for Illinois' Future created
by Senate Bill 1066 of the 91st General Assembly.
(c) In addition to any other transfers that may be
provided for by law, on August 30 of each fiscal year's
license period, the Illinois Liquor Control Commission shall
direct and the State Comptroller and State Treasurer shall
transfer from the General Revenue Fund to the Youth
Alcoholism and Substance Abuse Prevention Fund an amount
equal to the number of retail liquor licenses issued for that
fiscal year multiplied by $50.
(d) The payments to programs required under subsection
(d) of Section 28.1 of the Horse Racing Act of 1975 shall be
made, pursuant to appropriation, from the special funds
referred to in the statutes cited in that subsection, rather
than directly from the General Revenue Fund.
Beginning January 1, 2000, on the first day of each
month, or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall
transfer from the General Revenue Fund to each of the special
funds from which payments are to be made under Section
28.1(d) of the Horse Racing Act of 1975 an amount equal to
1/12 of the annual amount required for those payments from
that special fund, which annual amount shall not exceed the
annual amount for those payments from that special fund for
the calendar year 1998. The special funds to which transfers
shall be made under this subsection (d) include, but are not
necessarily limited to, the Agricultural Premium Fund; the
Metropolitan Exposition Auditorium and Office Building Fund;
the Fair and Exposition Fund; the Standardbred Breeders Fund;
the Thoroughbred Breeders Fund; and the Illinois Veterans'
Rehabilitation Fund.
(e) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, but in no event later than June 30, 2000, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $15,000,000 from the General Revenue Fund
to the Fund for Illinois' Future.
(f) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 91st General
Assembly, but in no event later than June 30, 2000, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $70,000,000 from the General Revenue Fund
to the Long-Term Care Provider Fund.
(f-1) In fiscal year 2002, in addition to any other
transfers that may be provided for by law, at the direction
of and upon notification from the Governor, the State
Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $160,000,000 from
the General Revenue Fund to the Long-Term Care Provider Fund.
(g) In addition to any other transfers that may be
provided for by law, on July 1, 2001, or as soon thereafter
as may be practical, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $1,200,000 from
the General Revenue Fund to the Violence Prevention Fund.
(h) In each of fiscal years 2002 through 2007, but not
thereafter, in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and
the State Treasurer shall transfer $5,000,000 from the
General Revenue Fund to the Tourism Promotion Fund.
(i) On or after July 1, 2001 and until May 1, 2002, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall
be re-transferred by the State Comptroller and the State
Treasurer from the Tobacco Settlement Recovery Fund to the
General Revenue Fund at the direction of and upon
notification from the Governor, but in any event on or before
June 30, 2002.
(i-1) On or after July 1, 2002 and until May 1, 2003, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall
be re-transferred by the State Comptroller and the State
Treasurer from the Tobacco Settlement Recovery Fund to the
General Revenue Fund at the direction of and upon
notification from the Governor, but in any event on or before
June 30, 2003.
(j) On or after July 1, 2001 and no later than June 30,
2002, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from
the Governor, the State Comptroller shall direct and the
State Treasurer shall transfer amounts not to exceed the
following sums into the Statistical Services Revolving Fund:
From the General Revenue Fund............... $8,450,000
From the Public Utility Fund................ 1,700,000
From the Transportation Regulatory Fund..... 2,650,000
From the Title III Social Security and
Employment Fund........................... 3,700,000
From the Professions Indirect Cost Fund..... 4,050,000
From the Underground Storage Tank Fund...... 550,000
From the Agricultural Premium Fund.......... 750,000
From the State Pensions Fund................ 200,000
From the Road Fund.......................... 2,000,000
From the Health Facilities
Planning Fund............................. 1,000,000
From the Savings and Residential Finance
Regulatory Fund........................... 130,800
From the Appraisal Administration Fund...... 28,600
From the Pawnbroker Regulation Fund......... 3,600
From the Auction Regulation
Administration Fund....................... 35,800
From the Bank and Trust Company Fund........ 634,800
From the Real Estate License
Administration Fund....................... 313,600
(k) In addition to any other transfers that may be
provided for by law, as soon as may be practical after the
effective date of this amendatory Act of the 92nd General
Assembly, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the
General Revenue Fund to the Teachers Health Insurance
Security Fund.
(k-1) In addition to any other transfers that may be
provided for by law, on July 1, 2002, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $2,000,000 from
the General Revenue Fund to the Teachers Health Insurance
Security Fund.
(k-2) In addition to any other transfers that may be
provided for by law, on July 1, 2003, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $2,000,000 from
the General Revenue Fund to the Teachers Health Insurance
Security Fund.
(k-3) On or after July 1, 2002 and no later than June
30, 2003, in addition to any other transfers that may be
provided for by law, at the direction of and upon
notification from the Governor, the State Comptroller shall
direct and the State Treasurer shall transfer amounts not to
exceed the following sums into the Statistical Services
Revolving Fund:
Appraisal Administration Fund............... $150,000
General Revenue Fund........................ 10,440,000
Savings and Residential Finance
Regulatory Fund........................ 200,000
State Pensions Fund......................... 100,000
Bank and Trust Company Fund................. 100,000
Professions Indirect Cost Fund.............. 3,400,000
Public Utility Fund......................... 2,081,200
Real Estate License Administration Fund..... 150,000
Title III Social Security and
Employment Fund........................ 1,000,000
Transportation Regulatory Fund.............. 3,052,100
Underground Storage Tank Fund............... 50,000
(l) In addition to any other transfers that may be
provided for by law, on July 1, 2002, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $3,000,000 from
the General Revenue Fund to the Presidential Library and
Museum Operating Fund.
(m) In addition to any other transfers that may be
provided for by law, on July 1, 2002, or as soon thereafter
as may be practical, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $1,200,000 from
the General Revenue Fund to the Violence Prevention Fund.
(Source: P.A. 91-25, eff. 6-9-99; 91-704, eff. 5-17-00;
92-11, eff. 6-11-01; 92-505, eff. 12-20-01.)
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
Sec. 13.2. Transfers among line item appropriations.
(a) Transfers among line item appropriations from the
same treasury fund for the objects specified in this Section
may be made in the manner provided in this Section when the
balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made.
No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education.
Transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services,
from any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer,
nor from any appropriation for State contribution for
employee group insurance. Further, if an agency receives a
separate appropriation for employee retirement contributions
paid by the employer, any transfer by that agency into an
appropriation for personal services must be accompanied by a
corresponding transfer into the appropriation for employee
retirement contributions paid by the employer, in an amount
sufficient to meet the employer share of the employee
contributions required to be remitted to the retirement
system.
(b) In addition to the general transfer authority
provided under subsection (c), the following agencies have
the specific transfer authority granted in this subsection:
The Illinois Department of Public Aid is authorized to
make transfers representing savings attributable to not
increasing grants due to the births of additional children
from line items for payments of cash grants to line items for
payments for employment and social services for the purposes
outlined in subsection (f) of Section 4-2 of the Illinois
Public Aid Code.
The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the
aggregate amount appropriated to it within the same treasury
fund for the following line items among these same line
items: Foster Home and Specialized Foster Care and
Prevention, Institutions and Group Homes and Prevention, and
Purchase of Adoption and Guardianship Services.
The Department on Aging is authorized to make transfers
not exceeding 2% of the aggregate amount appropriated to it
within the same treasury fund for the following Community
Care Program line items among these same line items:
Homemaker and Senior Companion Services, Case Coordination
Units, and Adult Day Care Services.
(c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following
objects: Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems;
State Contributions to Social Security; State Contribution
for Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; and, in appropriations
to institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which
the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management
Services may be transferred to any other expenditure object
where such amounts exceed the amount necessary for the
payment of such claims.
(c-1) Special provisions for State fiscal year 2003.
Notwithstanding any other provision of this Section to the
contrary, for State fiscal year 2003 only, transfers among
line item appropriations to an agency from the same treasury
fund may be made provided that the sum of such transfers for
an agency in State fiscal year 2003 shall not exceed 3% of
the aggregate amount appropriated to that State agency for
State fiscal year 2003 for the following objects: personal
services, except that no transfer may be approved which
reduces the aggregate appropriations for personal services
within an agency; extra help; student and inmate
compensation; State contributions to retirement systems;
State contributions to social security; State contributions
for employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; and, in appropriations
to institutions of higher education, awards and grants.
(d) Transfers among appropriations made to agencies of
the Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10
of this Act to approve and certify vouchers. Transfers among
appropriations made to the University of Illinois, Southern
Illinois University, Chicago State University, Eastern
Illinois University, Governors State University, Illinois
State University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, the
Illinois Mathematics and Science Academy and the Board of
Higher Education require the approval of the Board of Higher
Education and the Governor. Transfers among appropriations
to all other agencies require the approval of the Governor.
The officer responsible for approval shall certify that
the transfer is necessary to carry out the programs and
purposes for which the appropriations were made by the
General Assembly and shall transmit to the State Comptroller
a certified copy of the approval which shall set forth the
specific amounts transferred so that the Comptroller may
change his records accordingly. The Comptroller shall
furnish the Governor with information copies of all transfers
approved for agencies of the Legislative and Judicial
departments and transfers approved by the constitutionally
elected officials of the Executive branch other than the
Governor, showing the amounts transferred and indicating the
dates such changes were entered on the Comptroller's records.
(Source: P.A. 89-4, eff. 1-1-96; 89-641, eff. 8-9-96; 90-587,
eff. 7-1-98.)
Section 5-20. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
(35 ILCS 5/901) (from Ch. 120, par. 9-901)
Sec. 901. Collection Authority.
(a) In general.
The Department shall collect the taxes imposed by this
Act. The Department shall collect certified past due child
support amounts under Section 2505-650 of the Department of
Revenue Law (20 ILCS 2505/2505-650). Except as provided in
subsections (c) and (e) of this Section, money collected
pursuant to subsections (a) and (b) of Section 201 of this
Act shall be paid into the General Revenue Fund in the State
treasury; money collected pursuant to subsections (c) and (d)
of Section 201 of this Act shall be paid into the Personal
Property Tax Replacement Fund, a special fund in the State
Treasury; and money collected under Section 2505-650 of the
Department of Revenue Law (20 ILCS 2505/2505-650) shall be
paid into the Child Support Enforcement Trust Fund, a special
fund outside the State Treasury, or to the State Disbursement
Unit established under Section 10-26 of the Illinois Public
Aid Code, as directed by the Department of Public Aid.
(b) Local Governmental Distributive Fund.
Beginning August 1, 1969, and continuing through June 30,
1994, the Treasurer shall transfer each month from the
General Revenue Fund to a special fund in the State treasury,
to be known as the "Local Government Distributive Fund", an
amount equal to 1/12 of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
during the preceding month. Beginning July 1, 1994, and
continuing through June 30, 1995, the Treasurer shall
transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to 1/11 of
the net revenue realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act during the preceding
month. Beginning July 1, 1995, the Treasurer shall transfer
each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to 1/10 of the
net revenue realized from the tax imposed by subsections (a)
and (b) of Section 201 of the Illinois Income Tax Act during
the preceding month. Net revenue realized for a month shall
be defined as the revenue from the tax imposed by subsections
(a) and (b) of Section 201 of this Act which is deposited in
the General Revenue Fund, the Educational Assistance Fund and
the Income Tax Surcharge Local Government Distributive Fund
during the month minus the amount paid out of the General
Revenue Fund in State warrants during that same month as
refunds to taxpayers for overpayment of liability under the
tax imposed by subsections (a) and (b) of Section 201 of this
Act.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter,
the Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2),
and (3), of Section 201 of this Act into a fund in the
State treasury known as the Income Tax Refund Fund. The
Department shall deposit 6% of such amounts during the
period beginning January 1, 1989 and ending on June 30,
1989. Beginning with State fiscal year 1990 and for each
fiscal year thereafter, the percentage deposited into the
Income Tax Refund Fund during a fiscal year shall be the
Annual Percentage. For fiscal years 1999 through 2001,
the Annual Percentage shall be 7.1%. For fiscal year
2003, the Annual Percentage shall be 8%. For all other
fiscal years, the Annual Percentage shall be calculated
as a fraction, the numerator of which shall be the amount
of refunds approved for payment by the Department during
the preceding fiscal year as a result of overpayment of
tax liability under subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act plus the amount of such
refunds remaining approved but unpaid at the end of the
preceding fiscal year, minus the amounts transferred into
the Income Tax Refund Fund from the Tobacco Settlement
Recovery Fund, and the denominator of which shall be the
amounts which will be collected pursuant to subsections
(a) and (b)(1), (2), and (3) of Section 201 of this Act
during the preceding fiscal year; except that in State
fiscal year 2002, the Annual Percentage shall in no event
exceed 7.6%. The Director of Revenue shall certify the
Annual Percentage to the Comptroller on the last business
day of the fiscal year immediately preceding the fiscal
year for which it is to be effective.
(2) Beginning on January 1, 1989 and thereafter,
the Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(6), (7),
and (8), (c) and (d) of Section 201 of this Act into a
fund in the State treasury known as the Income Tax Refund
Fund. The Department shall deposit 18% of such amounts
during the period beginning January 1, 1989 and ending on
June 30, 1989. Beginning with State fiscal year 1990 and
for each fiscal year thereafter, the percentage deposited
into the Income Tax Refund Fund during a fiscal year
shall be the Annual Percentage. For fiscal years 1999,
2000, and 2001, the Annual Percentage shall be 19%. For
fiscal year 2003, the Annual Percentage shall be 27%. For
all other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result
of overpayment of tax liability under subsections (a) and
(b)(6), (7), and (8), (c) and (d) of Section 201 of this
Act plus the amount of such refunds remaining approved
but unpaid at the end of the preceding fiscal year, and
the denominator of which shall be the amounts which will
be collected pursuant to subsections (a) and (b)(6), (7),
and (8), (c) and (d) of Section 201 of this Act during
the preceding fiscal year; except that in State fiscal
year 2002, the Annual Percentage shall in no event exceed
23%. The Director of Revenue shall certify the Annual
Percentage to the Comptroller on the last business day of
the fiscal year immediately preceding the fiscal year for
which it is to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i)
$35,000,000 in January, 2001, (ii) $35,000,000 in
January, 2002, and (iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income
Tax Refund Fund shall be expended exclusively for the
purpose of paying refunds resulting from overpayment of
tax liability under Section 201 of this Act, for paying
rebates under Section 208.1 in the event that the amounts
in the Homeowners' Tax Relief Fund are insufficient for
that purpose, and for making transfers pursuant to this
subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to
the extent that amounts collected pursuant to Section 201
of this Act and transfers pursuant to this subsection (d)
and item (3) of subsection (c) have been deposited and
retained in the Fund.
(3) As soon as possible after the end of each
fiscal year, the Director shall order transferred and the
State Treasurer and State Comptroller shall transfer from
the Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year.
(4) As soon as possible after the end of each
fiscal year, the Director shall order transferred and the
State Treasurer and State Comptroller shall transfer from
the Personal Property Tax Replacement Fund to the Income
Tax Refund Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount of
refunds resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year
over the amount collected pursuant to subsections (c) and
(d) of Section 201 of this Act deposited into the Income
Tax Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal
year 1999 and of each fiscal year thereafter, the
Director shall order transferred and the State Treasurer
and State Comptroller shall transfer from the Income Tax
Refund Fund to the General Revenue Fund any surplus
remaining in the Income Tax Refund Fund as of the end of
such fiscal year; excluding for fiscal years 2000, 2001,
and 2002 amounts attributable to transfers under item (3)
of subsection (c) less refunds resulting from the earned
income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this
Section.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund.
On July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 7.3% into the Education Assistance
Fund in the State Treasury. Beginning July 1, 1991, and
continuing through January 31, 1993, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act, minus deposits into the Income Tax
Refund Fund, the Department shall deposit 3.0% into the
Income Tax Surcharge Local Government Distributive Fund in
the State Treasury. Beginning February 1, 1993 and
continuing through June 30, 1993, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act, minus deposits into the Income Tax
Refund Fund, the Department shall deposit 4.4% into the
Income Tax Surcharge Local Government Distributive Fund in
the State Treasury. Beginning July 1, 1993, and continuing
through June 30, 1994, of the amounts collected under
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, the Department
shall deposit 1.475% into the Income Tax Surcharge Local
Government Distributive Fund in the State Treasury.
(Source: P.A. 91-212, eff. 7-20-99; 91-239, eff. 1-1-00;
91-700, eff. 5-11-00; 91-704, eff. 7-1-00; 91-712, eff.
7-1-00; 92-11, eff. 6-11-01; 92-16, eff. 6-28-01.)
Section 5-21. The Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, each retailer required or
authorized to collect the tax imposed by this Act shall pay
to the Department the amount of such tax (except as otherwise
provided) at the time when he is required to file his return
for the period during which such tax was collected, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the retailer for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. In the case of retailers
who report and pay the tax on a transaction by transaction
basis, as provided in this Section, such discount shall be
taken with each such tax remittance instead of when such
retailer files his periodic return. A retailer need not
remit that part of any tax collected by him to the extent
that he is required to remit and does remit the tax imposed
by the Retailers' Occupation Tax Act, with respect to the
sale of the same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof,
is extended beyond the close of the period for which the
return is filed, the retailer, in collecting the tax (except
as to motor vehicles, watercraft, aircraft, and trailers that
are required to be registered with an agency of this State),
may collect for each tax return period, only the tax
applicable to that part of the selling price actually
received during such tax return period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall
file a return for the preceding calendar month. Such return
shall be filed on forms prescribed by the Department and
shall furnish such information as the Department may
reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual
tax liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local
occupation and use tax laws administered by the Department,
for the immediately preceding calendar year. The term
"average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by
the Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who
has a tax liability in the amount set forth in subsection (b)
of Section 2505-210 of the Department of Revenue Law shall
make all payments required by rules of the Department by
electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October
1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the
Retailers' Occupation Tax Act, the Service Occupation Tax
Act, the Service Use Tax Act was $10,000 or more during the
preceding 4 complete calendar quarters, he shall file a
return with the Department each month by the 20th day of the
month next following the month during which such tax
liability is incurred and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of
the month during which such liability is incurred. On and
after October 1, 2000, if the taxpayer's average monthly tax
liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, and the
Service Use Tax Act was $20,000 or more during the preceding
4 complete calendar quarters, he shall file a return with the
Department each month by the 20th day of the month next
following the month during which such tax liability is
incurred and shall make payment to the Department on or
before the 7th, 15th, 22nd and last day of the month during
which such liability is incurred. If the month during which
such tax liability is incurred began prior to January 1,
1985, each payment shall be in an amount equal to 1/4 of the
taxpayer's actual liability for the month or an amount set by
the Department not to exceed 1/4 of the average monthly
liability of the taxpayer to the Department for the preceding
4 complete calendar quarters (excluding the month of highest
liability and the month of lowest liability in such 4 quarter
period). If the month during which such tax liability is
incurred begins on or after January 1, 1985, and prior to
January 1, 1987, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or
27.5% of the taxpayer's liability for the same calendar month
of the preceding year. If the month during which such tax
liability is incurred begins on or after January 1, 1987, and
prior to January 1, 1988, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 26.25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1988, and prior to January 1, 1989, or begins on
or after January 1, 1996, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1989, and prior to January 1, 1996, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability
for the same calendar month of the preceding year or 100% of
the taxpayer's actual liability for the quarter monthly
reporting period. The amount of such quarter monthly
payments shall be credited against the final tax liability of
the taxpayer's return for that month. Before October 1,
2000, once applicable, the requirement of the making of
quarter monthly payments to the Department shall continue
until such taxpayer's average monthly liability to the
Department during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding
complete calendar quarter period is less than $10,000.
However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $10,000 threshold stated above, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. On and after October 1, 2000,
once applicable, the requirement of the making of quarter
monthly payments to the Department shall continue until such
taxpayer's average monthly liability to the Department during
the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability)
is less than $19,000 or until such taxpayer's average monthly
liability to the Department as computed for each calendar
quarter of the 4 preceding complete calendar quarter period
is less than $20,000. However, if a taxpayer can show the
Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below the $20,000 threshold
stated above, then such taxpayer may petition the Department
for a change in such taxpayer's reporting status. The
Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and
not likely to be long term. If any such quarter monthly
payment is not paid at the time or in the amount required by
this Section, then the taxpayer shall be liable for penalties
and interest on the difference between the minimum amount due
and the amount of such quarter monthly payment actually and
timely paid, except insofar as the taxpayer has previously
made payments for that month to the Department in excess of
the minimum payments previously due as provided in this
Section. The Department shall make reasonable rules and
regulations to govern the quarter monthly payment amount and
quarter monthly payment dates for taxpayers who file on other
than a calendar monthly basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment,
which memorandum may be submitted by the taxpayer to the
Department in payment of tax liability subsequently to be
remitted by the taxpayer to the Department or be assigned by
the taxpayer to a similar taxpayer under this Act, the
Retailers' Occupation Tax Act, the Service Occupation Tax Act
or the Service Use Tax Act, in accordance with reasonable
rules and regulations to be prescribed by the Department,
except that if such excess payment is shown on an original
monthly return and is made after December 31, 1986, no credit
memorandum shall be issued, unless requested by the taxpayer.
If no such request is made, the taxpayer may credit such
excess payment against tax liability subsequently to be
remitted by the taxpayer to the Department under this Act,
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act or the Service Use Tax Act, in accordance with reasonable
rules and regulations prescribed by the Department. If the
Department subsequently determines that all or any part of
the credit taken was not actually due to the taxpayer, the
taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% of the difference between the credit taken
and that actually due, and the taxpayer shall be liable for
penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly
or quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a retailer may file his
return, in the case of any retailer who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such retailer shall file a final
return under this Act with the Department not more than one
month after discontinuing such business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, every retailer selling this
kind of tangible personal property shall file, with the
Department, upon a form to be prescribed and supplied by the
Department, a separate return for each such item of tangible
personal property which the retailer sells, except that if,
in the same transaction, (i) a retailer of aircraft,
watercraft, motor vehicles or trailers transfers more than
one aircraft, watercraft, motor vehicle or trailer to another
aircraft, watercraft, motor vehicle or trailer retailer for
the purpose of resale or (ii) a retailer of aircraft,
watercraft, motor vehicles, or trailers transfers more than
one aircraft, watercraft, motor vehicle, or trailer to a
purchaser for use as a qualifying rolling stock as provided
in Section 3-55 of this Act, then that seller may report the
transfer of all the aircraft, watercraft, motor vehicles or
trailers involved in that transaction to the Department on
the same uniform invoice-transaction reporting return form.
For purposes of this Section, "watercraft" means a Class 2,
Class 3, or Class 4 watercraft as defined in Section 3-2 of
the Boat Registration and Safety Act, a personal watercraft,
or any boat equipped with an inboard motor.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois
Vehicle Code and must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 2 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale; a sufficient identification of
the property sold; such other information as is required in
Section 5-402 of the Illinois Vehicle Code, and such other
information as the Department may reasonably require.
The transaction reporting return in the case of
watercraft and aircraft must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 2 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale, a sufficient identification of
the property sold, and such other information as the
Department may reasonably require.
Such transaction reporting return shall be filed not
later than 20 days after the date of delivery of the item
that is being sold, but may be filed by the retailer at any
time sooner than that if he chooses to do so. The
transaction reporting return and tax remittance or proof of
exemption from the tax that is imposed by this Act may be
transmitted to the Department by way of the State agency with
which, or State officer with whom, the tangible personal
property must be titled or registered (if titling or
registration is required) if the Department and such agency
or State officer determine that this procedure will expedite
the processing of applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or
registration is required) in support of such purchaser's
application for an Illinois certificate or other evidence of
title or registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user
has paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of tax or proof of exemption made to the Department before
the retailer is willing to take these actions and such user
has not paid the tax to the retailer, such user may certify
to the fact of such delay by the retailer, and may (upon the
Department being satisfied of the truth of such
certification) transmit the information required by the
transaction reporting return and the remittance for tax or
proof of exemption directly to the Department and obtain his
tax receipt or exemption determination, in which event the
transaction reporting return and tax remittance (if a tax
payment was required) shall be credited by the Department to
the proper retailer's account with the Department, but
without the 2.1% or 1.75% discount provided for in this
Section being allowed. When the user pays the tax directly
to the Department, he shall pay the tax in the same amount
and in the same form in which it would be remitted if the tax
had been remitted to the Department by the retailer.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells
and the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof
to the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the retailer may deduct the amount of the
tax so refunded by him to the purchaser from any other use
tax which such retailer may be required to pay or remit to
the Department, as shown by such return, if the amount of the
tax to be deducted was previously remitted to the Department
by such retailer. If the retailer has not previously
remitted the amount of such tax to the Department, he is
entitled to no deduction under this Act upon refunding such
tax to the purchaser.
Any retailer filing a return under this Section shall
also include (for the purpose of paying tax thereon) the
total tax covered by such return upon the selling price of
tangible personal property purchased by him at retail from a
retailer, but as to which the tax imposed by this Act was not
collected from the retailer filing such return, and such
retailer shall remit the amount of such tax to the Department
when filing such return.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable retailers, who are required to
file returns hereunder and also under the Retailers'
Occupation Tax Act, to furnish all the return information
required by both Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this
Act, such retailer may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered
business.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund, a
special fund in the State Treasury which is hereby created,
the net revenue realized for the preceding month from the 1%
tax on sales of food for human consumption which is to be
consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food which has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used
by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund 4%
of the net revenue realized for the preceding month from the
6.25% general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of
this State's government.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund, a
special fund in the State Treasury, 20% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of
the net revenue realized for the preceding month from the
1.25% rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of
this State's government.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Bond Account in the Build Illinois Fund
during such month and (2) the amount transferred during such
month to the Build Illinois Fund from the State and Local
Sales Tax Reform Fund shall have been less than 1/12 of the
Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from
other moneys received by the Department pursuant to the Tax
Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater
of (i) the Tax Act Amount or (ii) the Annual Specified Amount
for such fiscal year; and, further provided, that the amounts
payable into the Build Illinois Fund under this clause (b)
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 and 275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act, but not after fiscal year 2042.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund .4% of the net revenue
realized for the preceding month from the 5% general rate, or
.4% of 80% of the net revenue realized for the preceding
month from the 6.25% general rate, as the case may be, on the
selling price of tangible personal property which amount
shall, subject to appropriation, be distributed as provided
in Section 2 of the State Revenue Sharing Act. No payments or
distributions pursuant to this paragraph shall be made if the
tax imposed by this Act on photoprocessing products is
declared unconstitutional, or if the proceeds from such tax
are unavailable for distribution because of litigation.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning with the receipt of the first report of taxes paid
by an eligible business and continuing for a 25-year period,
the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined
coal that was sold to an eligible business. For purposes of
this paragraph, the term "eligible business" means a new
electric generating facility certified pursuant to Section
605-332 of the Department of Commerce and Community Affairs
Law of the Civil Administrative Code of Illinois.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
State Treasury and 25% shall be reserved in a special account
and used only for the transfer to the Common School Fund as
part of the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month.
Beginning April 1, 2000, this transfer is no longer required
and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail
in Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
(Source: P.A. 91-37, eff. 7-1-99; 91-51, eff. 6-30-99;
91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 91-872, eff.
7-1-00; 91-901, eff. 1-1-01; 92-12, eff. 7-1-01; 92-16, eff.
6-28-01; 92-208, eff. 8-2-01; 92-492, eff. 1-1-02; revised
9-14-01.)
Section 5-22. The Service Use Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
Sec. 9. Each serviceman required or authorized to
collect the tax herein imposed shall pay to the Department
the amount of such tax (except as otherwise provided) at the
time when he is required to file his return for the period
during which such tax was collected, less a discount of 2.1%
prior to January 1, 1990 and 1.75% on and after January 1,
1990, or $5 per calendar year, whichever is greater, which is
allowed to reimburse the serviceman for expenses incurred in
collecting the tax, keeping records, preparing and filing
returns, remitting the tax and supplying data to the
Department on request. A serviceman need not remit that part
of any tax collected by him to the extent that he is required
to pay and does pay the tax imposed by the Service Occupation
Tax Act with respect to his sale of service involving the
incidental transfer by him of the same property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable Rules and Regulations to
be promulgated by the Department. Such return shall be filed
on a form prescribed by the Department and shall contain such
information as the Department may reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1,
2000, a taxpayer who has an annual tax liability of $200,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "annual
tax liability" shall be the sum of the taxpayer's liabilities
under this Act, and under all other State and local
occupation and use tax laws administered by the Department,
for the immediately preceding calendar year. The term
"average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by
the Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who
has a tax liability in the amount set forth in subsection (b)
of Section 2505-210 of the Department of Revenue Law shall
make all payments required by rules of the Department by
electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October
1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability
to the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly
tax liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a serviceman may file his
return, in the case of any serviceman who ceases to engage in
a kind of business which makes him responsible for filing
returns under this Act, such serviceman shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds
the selling price thereof to the purchaser, such serviceman
shall also refund, to the purchaser, the tax so collected
from the purchaser. When filing his return for the period in
which he refunds such tax to the purchaser, the serviceman
may deduct the amount of the tax so refunded by him to the
purchaser from any other Service Use Tax, Service Occupation
Tax, retailers' occupation tax or use tax which such
serviceman may be required to pay or remit to the Department,
as shown by such return, provided that the amount of the tax
to be deducted shall previously have been remitted to the
Department by such serviceman. If the serviceman shall not
previously have remitted the amount of such tax to the
Department, he shall be entitled to no deduction hereunder
upon refunding such tax to the purchaser.
Any serviceman filing a return hereunder shall also
include the total tax upon the selling price of tangible
personal property purchased for use by him as an incident to
a sale of service, and such serviceman shall remit the amount
of such tax to the Department when filing such return.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable servicemen, who are required
to file returns hereunder and also under the Service
Occupation Tax Act, to furnish all the return information
required by both Acts on the one form.
Where the serviceman has more than one business
registered with the Department under separate registration
hereunder, such serviceman shall not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Tax Reform Fund, a special
fund in the State Treasury, the net revenue realized for the
preceding month from the 1% tax on sales of food for human
consumption which is to be consumed off the premises where it
is sold (other than alcoholic beverages, soft drinks and food
which has been prepared for immediate consumption) and
prescription and nonprescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and
needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund 20%
of the net revenue realized for the preceding month from the
6.25% general rate on transfers of tangible personal
property, other than tangible personal property which is
purchased outside Illinois at retail from a retailer and
which is titled or registered by an agency of this State's
government.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of
the net revenue realized for the preceding month from the
1.25% rate on the selling price of motor fuel and gasohol.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Bond Account in the Build Illinois Fund
during such month and (2) the amount transferred during such
month to the Build Illinois Fund from the State and Local
Sales Tax Reform Fund shall have been less than 1/12 of the
Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from
other moneys received by the Department pursuant to the Tax
Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater
of (i) the Tax Act Amount or (ii) the Annual Specified Amount
for such fiscal year; and, further provided, that the amounts
payable into the Build Illinois Fund under this clause (b)
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 and 275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2042.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photo processing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning with the receipt of the first report of taxes paid
by an eligible business and continuing for a 25-year period,
the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined
coal that was sold to an eligible business. For purposes of
this paragraph, the term "eligible business" means a new
electric generating facility certified pursuant to Section
605-332 of the Department of Commerce and Community Affairs
Law of the Civil Administrative Code of Illinois.
All remaining moneys received by the Department pursuant
to this Act shall be paid into the General Revenue Fund of
the State Treasury.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month.
Beginning April 1, 2000, this transfer is no longer required
and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 91-37, eff. 7-1-99; 91-51, eff. 6-30-99;
91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 91-872, eff.
7-1-00; 92-12, eff. 7-1-01; 92-208, eff. 8-2-01; 92-492, eff.
1-1-02; revised 9-14-01.)
Section 5-23. The Service Occupation Tax Act is amended
by changing Section 9 as follows:
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to
collect the tax herein imposed shall pay to the Department
the amount of such tax at the time when he is required to
file his return for the period during which such tax was
collectible, less a discount of 2.1% prior to January 1,
1990, and 1.75% on and after January 1, 1990, or $5 per
calendar year, whichever is greater, which is allowed to
reimburse the serviceman for expenses incurred in collecting
the tax, keeping records, preparing and filing returns,
remitting the tax and supplying data to the Department on
request.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof,
is extended beyond the close of the period for which the
return is filed, the serviceman, in collecting the tax may
collect, for each tax return period, only the tax applicable
to the part of the selling price actually received during
such tax return period.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar
month in accordance with reasonable rules and regulations to
be promulgated by the Department of Revenue. Such return
shall be filed on a form prescribed by the Department and
shall contain such information as the Department may
reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in business as a serviceman in this
State;
3. The total amount of taxable receipts received by
him during the preceding calendar month, including
receipts from charge and time sales, but less all
deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
A serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase.
If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given
year being due by October 20 of such year, and with the
return for October, November and December of a given year
being due by January 20 of the following year.
If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return
for a given year being due by January 20 of the following
year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a serviceman may file his
return, in the case of any serviceman who ceases to engage in
a kind of business which makes him responsible for filing
returns under this Act, such serviceman shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October
1, 2000, a taxpayer who has an annual tax liability of
$200,000 or more shall make all payments required by rules of
the Department by electronic funds transfer. The term
"annual tax liability" shall be the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year. The
term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by
the Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who
has a tax liability in the amount set forth in subsection (b)
of Section 2505-210 of the Department of Revenue Law shall
make all payments required by rules of the Department by
electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers
required to make payments by electronic funds transfer shall
make those payments for a minimum of one year beginning on
October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells
and the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the serviceman may deduct the amount of the
tax so refunded by him to the purchaser from any other
Service Occupation Tax, Service Use Tax, Retailers'
Occupation Tax or Use Tax which such serviceman may be
required to pay or remit to the Department, as shown by such
return, provided that the amount of the tax to be deducted
shall previously have been remitted to the Department by such
serviceman. If the serviceman shall not previously have
remitted the amount of such tax to the Department, he shall
be entitled to no deduction hereunder upon refunding such tax
to the purchaser.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable servicemen, who are required
to file returns hereunder and also under the Retailers'
Occupation Tax Act, the Use Tax Act or the Service Use Tax
Act, to furnish all the return information required by all
said Acts on the one form.
Where the serviceman has more than one business
registered with the Department under separate registrations
hereunder, such serviceman shall file separate returns for
each registered business.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund the revenue
realized for the preceding month from the 1% tax on sales of
food for human consumption which is to be consumed off the
premises where it is sold (other than alcoholic beverages,
soft drinks and food which has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund 4%
of the revenue realized for the preceding month from the
6.25% general rate.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the
revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Account in the Build Illinois Fund during
such month and (2) the amount transferred during such month
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall have been less than 1/12 of the Annual
Specified Amount, an amount equal to the difference shall be
immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts;
and, further provided, that in no event shall the payments
required under the preceding proviso result in aggregate
payments into the Build Illinois Fund pursuant to this clause
(b) for any fiscal year in excess of the greater of (i) the
Tax Act Amount or (ii) the Annual Specified Amount for such
fiscal year; and, further provided, that the amounts payable
into the Build Illinois Fund under this clause (b) shall be
payable only until such time as the aggregate amount on
deposit under each trust indenture securing Bonds issued and
outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 and 275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act, but not after fiscal year 2042.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photoprocessing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning with the receipt of the first report of taxes paid
by an eligible business and continuing for a 25-year period,
the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined
coal that was sold to an eligible business. For purposes of
this paragraph, the term "eligible business" means a new
electric generating facility certified pursuant to Section
605-332 of the Department of Commerce and Community Affairs
Law of the Civil Administrative Code of Illinois.
Remaining moneys received by the Department pursuant to
this Act shall be paid into the General Revenue Fund of the
State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the taxpayer's last
Federal income tax return. If the total receipts of the
business as reported in the Federal income tax return do not
agree with the gross receipts reported to the Department of
Revenue for the same period, the taxpayer shall attach to his
annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference. The taxpayer's
annual return to the Department shall also disclose the cost
of goods sold by the taxpayer during the year covered by such
return, opening and closing inventories of such goods for
such year, cost of goods used from stock or taken from stock
and given away by the taxpayer during such year, pay roll
information of the taxpayer's business during such year and
any additional reasonable information which the Department
deems would be helpful in determining the accuracy of the
monthly, quarterly or annual returns filed by such taxpayer
as hereinbefore provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be
liable as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due
from such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction
of a month until such return is filed as required, the
penalty to be assessed and collected in the same manner
as any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer
shall be liable for a penalty as described in Section 3-4
of the Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to a
serviceman who is not required to file an income tax return
with the United States Government.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month.
Beginning April 1, 2000, this transfer is no longer required
and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers
whose products are sold by numerous servicemen in Illinois,
and who wish to do so, to assume the responsibility for
accounting and paying to the Department all tax accruing
under this Act with respect to such sales, if the servicemen
who are affected do not make written objection to the
Department to this arrangement.
(Source: P.A. 91-37, eff. 7-1-99; 91-51, eff. 6-30-99;
91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 91-872, eff.
7-1-00; 92-12, eff. 7-1-01; 92-208, eff. 8-2-01; 92-492, eff.
1-1-02; revised 9-14-01.)
Section 5-24. The Retailers' Occupation Tax Act is
amended by changing Section 3 as follows:
(35 ILCS 120/3) (from Ch. 120, par. 442)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person
engaged in the business of selling tangible personal property
at retail in this State during the preceding calendar month
shall file a return with the Department, stating:
1. The name of the seller;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during
the preceding calendar month or quarter, as the case may
be, from sales of tangible personal property, and from
services furnished, by him during such preceding calendar
month or quarter;
4. Total amount received by him during the
preceding calendar month or quarter on charge and time
sales of tangible personal property, and from services
furnished, by him prior to the month or quarter for which
the return is filed;
5. Deductions allowed by law;
6. Gross receipts which were received by him during
the preceding calendar month or quarter and upon the
basis of which the tax is imposed;
7. The amount of credit provided in Section 2d of
this Act;
8. The amount of tax due;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
A retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer as provided in Section
3-85 of the Use Tax Act, may be used by that retailer to
satisfy Retailers' Occupation Tax liability in the amount
claimed in the certification, not to exceed 6.25% of the
receipts subject to tax from a qualifying purchase.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due; and
6. Such other reasonable information as the
Department may require.
If a total amount of less than $1 is payable, refundable
or creditable, such amount shall be disregarded if it is less
than 50 cents and shall be increased to $1 if it is 50 cents
or more.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October
1, 2000, a taxpayer who has an annual tax liability of
$200,000 or more shall make all payments required by rules of
the Department by electronic funds transfer. The term
"annual tax liability" shall be the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year. The
term "average monthly tax liability" shall be the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by
the Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who
has a tax liability in the amount set forth in subsection (b)
of Section 2505-210 of the Department of Revenue Law shall
make all payments required by rules of the Department by
electronic funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers
required to make payments by electronic funds transfer shall
make those payments for a minimum of one year beginning on
October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Any amount which is required to be shown or reported on
any return or other document under this Act shall, if such
amount is not a whole-dollar amount, be increased to the
nearest whole-dollar amount in any case where the fractional
part of a dollar is 50 cents or more, and decreased to the
nearest whole-dollar amount where the fractional part of a
dollar is less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly
or quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a retailer may file his
return, in the case of any retailer who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such retailer shall file a final
return under this Act with the Department not more than one
month after discontinuing such business.
Where the same person has more than one business
registered with the Department under separate registrations
under this Act, such person may not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, every retailer selling this
kind of tangible personal property shall file, with the
Department, upon a form to be prescribed and supplied by the
Department, a separate return for each such item of tangible
personal property which the retailer sells, except that if,
in the same transaction, (i) a retailer of aircraft,
watercraft, motor vehicles or trailers transfers more than
one aircraft, watercraft, motor vehicle or trailer to another
aircraft, watercraft, motor vehicle retailer or trailer
retailer for the purpose of resale or (ii) a retailer of
aircraft, watercraft, motor vehicles, or trailers transfers
more than one aircraft, watercraft, motor vehicle, or trailer
to a purchaser for use as a qualifying rolling stock as
provided in Section 2-5 of this Act, then that seller may
report the transfer of all aircraft, watercraft, motor
vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft"
means a Class 2, Class 3, or Class 4 watercraft as defined in
Section 3-2 of the Boat Registration and Safety Act, a
personal watercraft, or any boat equipped with an inboard
motor.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation
tax liability is required to be reported, and is reported, on
such transaction reporting returns and who is not otherwise
required to file monthly or quarterly returns, need not file
monthly or quarterly returns. However, those retailers shall
be required to file returns on an annual basis.
The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of The Illinois
Vehicle Code and must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 1 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale; a sufficient identification of
the property sold; such other information as is required in
Section 5-402 of The Illinois Vehicle Code, and such other
information as the Department may reasonably require.
The transaction reporting return in the case of
watercraft or aircraft must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 1 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale, a sufficient identification of
the property sold, and such other information as the
Department may reasonably require.
Such transaction reporting return shall be filed not
later than 20 days after the day of delivery of the item that
is being sold, but may be filed by the retailer at any time
sooner than that if he chooses to do so. The transaction
reporting return and tax remittance or proof of exemption
from the Illinois use tax may be transmitted to the
Department by way of the State agency with which, or State
officer with whom the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or
registration is required) in support of such purchaser's
application for an Illinois certificate or other evidence of
title or registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user
has paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of the tax or proof of exemption made to the Department
before the retailer is willing to take these actions and such
user has not paid the tax to the retailer, such user may
certify to the fact of such delay by the retailer and may
(upon the Department being satisfied of the truth of such
certification) transmit the information required by the
transaction reporting return and the remittance for tax or
proof of exemption directly to the Department and obtain his
tax receipt or exemption determination, in which event the
transaction reporting return and tax remittance (if a tax
payment was required) shall be credited by the Department to
the proper retailer's account with the Department, but
without the 2.1% or 1.75% discount provided for in this
Section being allowed. When the user pays the tax directly
to the Department, he shall pay the tax in the same amount
and in the same form in which it would be remitted if the tax
had been remitted to the Department by the retailer.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal
property returned to the seller, shall be allowed as a
deduction under subdivision 5 of his monthly or quarterly
return, as the case may be, in case the seller had
theretofore included the receipts from the sale of such
tangible personal property in a return filed by him and had
paid the tax imposed by this Act with respect to such
receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
Where the seller is a limited liability company, the
return filed on behalf of the limited liability company shall
be signed by a manager, member, or properly accredited agent
of the limited liability company.
Except as provided in this Section, the retailer filing
the return under this Section shall, at the time of filing
such return, pay to the Department the amount of tax imposed
by this Act less a discount of 2.1% prior to January 1, 1990
and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made
pursuant to Section 2d of this Act shall be included in the
amount on which such 2.1% or 1.75% discount is computed. In
the case of retailers who report and pay the tax on a
transaction by transaction basis, as provided in this
Section, such discount shall be taken with each such tax
remittance instead of when such retailer files his periodic
return.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was
$10,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payments to the Department on or before the 7th, 15th, 22nd
and last day of the month during which such liability is
incurred. On and after October 1, 2000, if the taxpayer's
average monthly tax liability to the Department under this
Act, the Use Tax Act, the Service Occupation Tax Act, and the
Service Use Tax Act, excluding any liability for prepaid
sales tax to be remitted in accordance with Section 2d of
this Act, was $20,000 or more during the preceding 4 complete
calendar quarters, he shall file a return with the Department
each month by the 20th day of the month next following the
month during which such tax liability is incurred and shall
make payment to the Department on or before the 7th, 15th,
22nd and last day of the month during which such liability is
incurred. If the month during which such tax liability is
incurred began prior to January 1, 1985, each payment shall
be in an amount equal to 1/4 of the taxpayer's actual
liability for the month or an amount set by the Department
not to exceed 1/4 of the average monthly liability of the
taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability
and the month of lowest liability in such 4 quarter period).
If the month during which such tax liability is incurred
begins on or after January 1, 1985 and prior to January 1,
1987, each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 27.5% of the
taxpayer's liability for the same calendar month of the
preceding year. If the month during which such tax liability
is incurred begins on or after January 1, 1987 and prior to
January 1, 1988, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or
26.25% of the taxpayer's liability for the same calendar
month of the preceding year. If the month during which such
tax liability is incurred begins on or after January 1, 1988,
and prior to January 1, 1989, or begins on or after January
1, 1996, each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 25% of the
taxpayer's liability for the same calendar month of the
preceding year. If the month during which such tax liability
is incurred begins on or after January 1, 1989, and prior to
January 1, 1996, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or 25%
of the taxpayer's liability for the same calendar month of
the preceding year or 100% of the taxpayer's actual liability
for the quarter monthly reporting period. The amount of such
quarter monthly payments shall be credited against the final
tax liability of the taxpayer's return for that month.
Before October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $10,000
or more as determined in the manner provided above shall
continue until such taxpayer's average monthly liability to
the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding
complete calendar quarter period is less than $10,000.
However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $10,000 threshold stated above, then such
taxpayer may petition the Department for a change in such
taxpayer's reporting status. On and after October 1, 2000,
once applicable, the requirement of the making of quarter
monthly payments to the Department by taxpayers having an
average monthly tax liability of $20,000 or more as
determined in the manner provided above shall continue until
such taxpayer's average monthly liability to the Department
during the preceding 4 complete calendar quarters (excluding
the month of highest liability and the month of lowest
liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarter period is less than $20,000. However, if a taxpayer
can show the Department that a substantial change in the
taxpayer's business has occurred which causes the taxpayer to
anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $20,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and
not likely to be long term. If any such quarter monthly
payment is not paid at the time or in the amount required by
this Section, then the taxpayer shall be liable for penalties
and interest on the difference between the minimum amount due
as a payment and the amount of such quarter monthly payment
actually and timely paid, except insofar as the taxpayer has
previously made payments for that month to the Department in
excess of the minimum payments previously due as provided in
this Section. The Department shall make reasonable rules and
regulations to govern the quarter monthly payment amount and
quarter monthly payment dates for taxpayers who file on other
than a calendar monthly basis.
The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to
make quarter monthly payments as specified above, any
taxpayer who is required by Section 2d of this Act to collect
and remit prepaid taxes and has collected prepaid taxes which
average in excess of $25,000 per month during the preceding 2
complete calendar quarters, shall file a return with the
Department as required by Section 2f and shall make payments
to the Department on or before the 7th, 15th, 22nd and last
day of the month during which such liability is incurred. If
the month during which such tax liability is incurred began
prior to the effective date of this amendatory Act of 1985,
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or
after January 1, 1986, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding calendar year. If the month
during which such tax liability is incurred begins on or
after January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 26.25% of the taxpayer's liability for the same
calendar month of the preceding year. The amount of such
quarter monthly payments shall be credited against the final
tax liability of the taxpayer's return for that month filed
under this Section or Section 2f, as the case may be. Once
applicable, the requirement of the making of quarter monthly
payments to the Department pursuant to this paragraph shall
continue until such taxpayer's average monthly prepaid tax
collections during the preceding 2 complete calendar quarters
is $25,000 or less. If any such quarter monthly payment is
not paid at the time or in the amount required, the taxpayer
shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously
made payments for that month in excess of the minimum
payments previously due.
The provisions of this paragraph apply on and after
October 1, 2001. Without regard to whether a taxpayer is
required to make quarter monthly payments as specified above,
any taxpayer who is required by Section 2d of this Act to
collect and remit prepaid taxes and has collected prepaid
taxes that average in excess of $20,000 per month during the
preceding 4 complete calendar quarters shall file a return
with the Department as required by Section 2f and shall make
payments to the Department on or before the 7th, 15th, 22nd
and last day of the month during which the liability is
incurred. Each payment shall be in an amount equal to 22.5%
of the taxpayer's actual liability for the month or 25% of
the taxpayer's liability for the same calendar month of the
preceding year. The amount of the quarter monthly payments
shall be credited against the final tax liability of the
taxpayer's return for that month filed under this Section or
Section 2f, as the case may be. Once applicable, the
requirement of the making of quarter monthly payments to the
Department pursuant to this paragraph shall continue until
the taxpayer's average monthly prepaid tax collections during
the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability)
is less than $19,000 or until such taxpayer's average monthly
liability to the Department as computed for each calendar
quarter of the 4 preceding complete calendar quarters is less
than $20,000. If any such quarter monthly payment is not
paid at the time or in the amount required, the taxpayer
shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously
made payments for that month in excess of the minimum
payments previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment.
The credit evidenced by such credit memorandum may be
assigned by the taxpayer to a similar taxpayer under this
Act, the Use Tax Act, the Service Occupation Tax Act or the
Service Use Tax Act, in accordance with reasonable rules and
regulations to be prescribed by the Department. If no such
request is made, the taxpayer may credit such excess payment
against tax liability subsequently to be remitted to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act or the Service Use Tax Act, in accordance
with reasonable rules and regulations prescribed by the
Department. If the Department subsequently determined that
all or any part of the credit taken was not actually due to
the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
shall be reduced by 2.1% or 1.75% of the difference between
the credit taken and that actually due, and that taxpayer
shall be liable for penalties and interest on such
difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund, a special fund
in the State treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax on
sales of food for human consumption which is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes and needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund, a
special fund in the State treasury which is hereby created,
4% of the net revenue realized for the preceding month from
the 6.25% general rate.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to this Act, Section 9 of the Use Tax Act, Section 9 of the
Service Use Tax Act, and Section 9 of the Service Occupation
Tax Act, such Acts being hereinafter called the "Tax Acts"
and such aggregate of 2.2% or 3.8%, as the case may be, of
moneys being hereinafter called the "Tax Act Amount", and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall be less than the
Annual Specified Amount (as hereinafter defined), an amount
equal to the difference shall be immediately paid into the
Build Illinois Fund from other moneys received by the
Department pursuant to the Tax Acts; the "Annual Specified
Amount" means the amounts specified below for fiscal years
1986 through 1993:
Fiscal Year Annual Specified Amount
1986 $54,800,000
1987 $76,650,000
1988 $80,480,000
1989 $88,510,000
1990 $115,330,000
1991 $145,470,000
1992 $182,730,000
1993 $206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994
and each fiscal year thereafter; and further provided, that
if on the last business day of any month the sum of (1) the
Tax Act Amount required to be deposited into the Build
Illinois Bond Account in the Build Illinois Fund during such
month and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall
have been less than 1/12 of the Annual Specified Amount, an
amount equal to the difference shall be immediately paid into
the Build Illinois Fund from other moneys received by the
Department pursuant to the Tax Acts; and, further provided,
that in no event shall the payments required under the
preceding proviso result in aggregate payments into the Build
Illinois Fund pursuant to this clause (b) for any fiscal year
in excess of the greater of (i) the Tax Act Amount or (ii)
the Annual Specified Amount for such fiscal year. The
amounts payable into the Build Illinois Fund under clause (b)
of the first sentence in this paragraph shall be payable only
until such time as the aggregate amount on deposit under each
trust indenture securing Bonds issued and outstanding
pursuant to the Build Illinois Bond Act is sufficient, taking
into account any future investment income, to fully provide,
in accordance with such indenture, for the defeasance of or
the payment of the principal of, premium, if any, and
interest on the Bonds secured by such indenture and on any
Bonds expected to be issued thereafter and all fees and costs
payable with respect thereto, all as certified by the
Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the first sentence of this paragraph and shall reduce the
amount otherwise payable for such fiscal year pursuant to
that clause (b). The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and
charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of sums designated as
"Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004 103,000,000
2005 108,000,000
2006 113,000,000
2007 119,000,000
2008 126,000,000
2009 132,000,000
2010 139,000,000
2011 146,000,000
2012 153,000,000
2013 161,000,000
2014 170,000,000
2015 179,000,000
2016 189,000,000
2017 199,000,000
2018 210,000,000
2019 221,000,000
2020 233,000,000
2021 246,000,000
2022 260,000,000
2023 and 275,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act, but not after fiscal year 2042.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photoprocessing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Subject to payment of amounts into the Build Illinois
Fund and, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning with the receipt of the first report of taxes paid
by an eligible business and continuing for a 25-year period,
the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined
coal that was sold to an eligible business. For purposes of
this paragraph, the term "eligible business" means a new
electric generating facility certified pursuant to Section
605-332 of the Department of Commerce and Community Affairs
Law of the Civil Administrative Code of Illinois.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
State Treasury and 25% shall be reserved in a special account
and used only for the transfer to the Common School Fund as
part of the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the retailer's last
Federal income tax return. If the total receipts of the
business as reported in the Federal income tax return do not
agree with the gross receipts reported to the Department of
Revenue for the same period, the retailer shall attach to his
annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference. The retailer's
annual return to the Department shall also disclose the cost
of goods sold by the retailer during the year covered by such
return, opening and closing inventories of such goods for
such year, costs of goods used from stock or taken from stock
and given away by the retailer during such year, payroll
information of the retailer's business during such year and
any additional reasonable information which the Department
deems would be helpful in determining the accuracy of the
monthly, quarterly or annual returns filed by such retailer
as provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be
liable as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due
from such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction
of a month until such return is filed as required, the
penalty to be assessed and collected in the same manner
as any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer
shall be liable for a penalty as described in Section 3-4
of the Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The provisions of this Section concerning the filing of
an annual information return do not apply to a retailer who
is not required to file an income tax return with the United
States Government.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month.
Beginning April 1, 2000, this transfer is no longer required
and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail
in Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers
at the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions
or events, including any transient merchant as defined by
Section 2 of the Transient Merchant Act of 1987, is required
to file a report with the Department providing the name of
the merchant's business, the name of the person or persons
engaged in merchant's business, the permanent address and
Illinois Retailers Occupation Tax Registration Number of the
merchant, the dates and location of the event and other
reasonable information that the Department may require. The
report must be filed not later than the 20th day of the month
next following the month during which the event with retail
sales was held. Any person who fails to file a report
required by this Section commits a business offense and is
subject to a fine not to exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art
shows, flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report
of the amount of such sales to the Department and to make a
daily payment of the full amount of tax due. The Department
shall impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on
evidence that a substantial number of concessionaires or
other sellers who are not residents of Illinois will be
engaging in the business of selling tangible personal
property at retail at the exhibition or event, or other
evidence of a significant risk of loss of revenue to the
State. The Department shall notify concessionaires and other
sellers affected by the imposition of this requirement. In
the absence of notification by the Department, the
concessionaires and other sellers shall file their returns as
otherwise required in this Section.
(Source: P.A. 91-37, eff. 7-1-99; 91-51, eff. 6-30-99;
91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 91-872, eff.
7-1-00; 91-901, eff. 1-1-01; 92-12, eff. 7-1-01; 92-16, eff.
6-28-01; 92-208, eff. 8-2-01; 92-484, eff. 8-23-01; 92-492,
eff. 1-1-02; revised 9-14-01.)
Section 5-25. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Except as provided hereinafter in this Section,
on or before the last day of each calendar month, every
person engaged in the business of renting, leasing or letting
rooms in a hotel in this State during the preceding calendar
month shall file a return with the Department, stating:
1. The name of the operator;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of
renting, leasing or letting rooms in a hotel in this
State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross
rental receipts allowed by this Act;
6. Gross rental receipts which were received by him
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the
Department may require.
If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year;
with the return for July, August and September of a given
year being due by October 31 of such year, and with the
return for October, November and December of a given year
being due by January 31 of the following year.
If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return
for a given year being due by January 31 of the following
year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which an operator may file his
return, in the case of any operator who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such operator shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered
business.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in
the course of his business and he shall include such value in
his return. Such determination shall be subject to review
and revision by the Department in the manner hereinafter
provided for the correction of returns.
Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
The person filing the return herein provided for shall,
at the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever
is greater, which is allowed to reimburse the operator for
the expenses incurred in keeping records, preparing and
filing returns, remitting the tax and supplying data to the
Department on request.
There shall be deposited in the Build Illinois Fund in
the State Treasury for each State fiscal year 40% of the
amount of total net proceeds from the tax imposed by
subsection (a) of Section 3. Of the remaining 60%, $5,000,000
shall be deposited in the Illinois Sports Facilities Fund and
credited to the Subsidy Account each fiscal year by making
monthly deposits in the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in such deposits for prior months,
and an additional $8,000,000 shall be deposited in the
Illinois Sports Facilities Fund and credited to the Advance
Account each fiscal year by making monthly deposits in the
amount of 1/8 of $8,000,000 plus any cumulative deficiencies
in such deposits for prior months; provided, that for fiscal
years ending after June 30, 2001, the amount to be so
deposited into the Illinois Sports Facilities Fund and
credited to the Advance Account each fiscal year shall be
increased from $8,000,000 to the then applicable Advance
Amount and the required monthly deposits beginning with July
2001 shall be in the amount of 1/8 of the then applicable
Advance Amount plus any cumulative deficiencies in those
deposits for prior months. (The deposits of the additional
$8,000,000 or the then applicable Advance Amount, as
applicable, during each fiscal year shall be treated as
advances of funds to the Illinois Sports Facilities Authority
for its corporate purposes to the extent paid to the
Authority or its trustee and shall be repaid into the General
Revenue Fund in the State Treasury by the State Treasurer on
behalf of the Authority pursuant to Section 19 of the
Illinois Sports Facilities Authority Act, as amended. If in
any fiscal year the full amount of the then applicable
Advance Amount is not repaid into the General Revenue Fund,
then the deficiency shall be paid from the amount in the
Local Government Distributive Fund that would otherwise be
allocated to the City of Chicago under the State Revenue
Sharing Act.)
For purposes of the foregoing paragraph, the term
"Advance Amount" means, for fiscal year 2002, $22,179,000,
and for subsequent fiscal years through fiscal year 2032,
105.615% of the Advance Amount for the immediately preceding
fiscal year, rounded up to the nearest $1,000.
Of the remaining 60% of the amount of total net proceeds
from the tax imposed by subsection (a) of Section 3 after all
required deposits in the Illinois Sports Facilities Fund, the
amount equal to 8% of the net revenue realized from the Hotel
Operators' Occupation Tax Act plus an amount equal to 8% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during
the preceding month shall be deposited in the Local Tourism
Fund each month for purposes authorized by Section 605-705 of
the Department of Commerce and Community Affairs Law (20 ILCS
605/605-705) in the Local Tourism Fund, and beginning August
1, 1999 the amount equal to 4.5% 6% of the net revenue
realized from the Hotel Operators' Occupation Tax Act during
the preceding month shall be deposited into the International
Tourism Fund for the purposes authorized in Section 46.6d of
the Civil Administrative Code of Illinois. "Net revenue
realized for a month" means the revenue collected by the
State under that Act during the previous month less the
amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
After making all these deposits, all other proceeds of
the tax imposed under subsection (a) of Section 3 shall be
deposited in the General Revenue Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the operator's last
State income tax return. If the total receipts of the
business as reported in the State income tax return do not
agree with the gross receipts reported to the Department for
the same period, the operator shall attach to his annual
information return a schedule showing a reconciliation of the
2 amounts and the reasons for the difference. The operator's
annual information return to the Department shall also
disclose pay roll information of the operator's business
during the year covered by such return and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual tax returns by such operator as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required the taxpayer shall be
liable for a penalty in an amount determined in accordance
with Section 3-4 of the Uniform Penalty and Interest Act
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to an
operator who is not required to file an income tax return
with the United States Government.
(Source: P.A. 91-239, eff. 1-1-00; 91-604, eff. 8-16-99;
91-935, eff. 6-1-01; 92-16, eff. 6-28-01.)
Section 5-30. The Public Utilities Act is amended by
adding Section 2-203 as follows:
(220 ILCS 5/2-203 new)
Sec. 2-203. Public Utility Fund base maintenance
contribution. For each of the years 2003 through 2008, each
electric utility as defined in Section 16-102 of this Act
providing service to more than 12,500 customers in this State
on January 1, 1995 shall contribute annually a pro rata share
of a total amount of $5,500,000 based upon the number of
kilowatt-hours delivered to retail customers within this
State by each such electric utility in the 12 months
preceding the year of contribution. On or before May 1 of
each year, the Illinois Commerce Commission shall determine
and notify the Illinois Department of Revenue of the pro rata
share owed by each electric utility based upon information
supplied annually to the Commission. On or before June 1 of
each year, the Department of Revenue shall send written
notification to each electric utility of the amount of pro
rata share they owe. These contributions shall be remitted to
the Department of Revenue no earlier that July 1 and no later
than July 31 of each year the contribution is due on a return
prescribed and furnished by the Department of Revenue showing
such information as the Department of Revenue may reasonably
require. The Department of Revenue shall place the funds
remitted under this Section in the Public Utility Fund in the
State treasury. The funds received pursuant to this Section
shall be subject to appropriation by the General Assembly. If
an electric utility does not remit its pro rata share to the
Department of Revenue, the Department of Revenue must inform
the Illinois Commerce Commission of such failure. The
Illinois Commerce Commission may then revoke the
certification of that electric utility. This Section is
repealed on January 1, 2009.
Section 5-35. The Riverboat Gambling Act is amended by
changing Sections 4 and 7 as follows:
(230 ILCS 10/4) (from Ch. 120, par. 2404)
Sec. 4. Definitions. As used in this Act:
(a) "Board" means the Illinois Gaming Board.
(b) "Occupational license" means a license issued by the
Board to a person or entity to perform an occupation which
the Board has identified as requiring a license to engage in
riverboat gambling in Illinois.
(c) "Gambling game" includes, but is not limited to,
baccarat, twenty-one, poker, craps, slot machine, video game
of chance, roulette wheel, klondike table, punchboard, faro
layout, keno layout, numbers ticket, push card, jar ticket,
or pull tab which is authorized by the Board as a wagering
device under this Act.
(d) "Riverboat" means a self-propelled excursion boat,
or a permanently moored barge, or permanently moored barges
that are permanently fixed together to operate as one vessel,
on which lawful gambling is authorized and licensed as
provided in this Act.
(e) (Blank).
(f) "Dock" means the location where a riverboat moors
for the purpose of embarking passengers for and disembarking
passengers from the riverboat.
(g) "Gross receipts" means the total amount of money
exchanged for the purchase of chips, tokens or electronic
cards by riverboat patrons.
(h) "Adjusted gross receipts" means the gross receipts
less winnings paid to wagerers.
(i) "Cheat" means to alter the selection of criteria
which determine the result of a gambling game or the amount
or frequency of payment in a gambling game.
(j) "Department" means the Department of Revenue.
(k) "Gambling operation" means the conduct of authorized
gambling games upon a riverboat.
(Source: P.A. 91-40, eff. 6-25-99.)
(230 ILCS 10/7) (from Ch. 120, par. 2407)
Sec. 7. Owners Licenses.
(a) The Board shall issue owners licenses to persons,
firms or corporations which apply for such licenses upon
payment to the Board of the non-refundable license fee set by
the Board, upon payment of a $25,000 license fee for the
first year of operation and a $5,000 license fee for each
succeeding year and upon a determination by the Board that
the applicant is eligible for an owners license pursuant to
this Act and the rules of the Board. A person, firm or
corporation is ineligible to receive an owners license if:
(1) the person has been convicted of a felony under
the laws of this State, any other state, or the United
States;
(2) the person has been convicted of any violation
of Article 28 of the Criminal Code of 1961, or
substantially similar laws of any other jurisdiction;
(3) the person has submitted an application for a
license under this Act which contains false information;
(4) the person is a member of the Board;
(5) a person defined in (1), (2), (3) or (4) is an
officer, director or managerial employee of the firm or
corporation;
(6) the firm or corporation employs a person
defined in (1), (2), (3) or (4) who participates in the
management or operation of gambling operations authorized
under this Act;
(7) (blank); or
(8) a license of the person, firm or corporation
issued under this Act, or a license to own or operate
gambling facilities in any other jurisdiction, has been
revoked.
(b) In determining whether to grant an owners license to
an applicant, the Board shall consider:
(1) the character, reputation, experience and
financial integrity of the applicants and of any other or
separate person that either:
(A) controls, directly or indirectly, such
applicant, or
(B) is controlled, directly or indirectly, by
such applicant or by a person which controls,
directly or indirectly, such applicant;
(2) the facilities or proposed facilities for the
conduct of riverboat gambling;
(3) the highest prospective total revenue to be
derived by the State from the conduct of riverboat
gambling;
(4) the good faith affirmative action plan of each
applicant to recruit, train and upgrade minorities in all
employment classifications;
(5) the financial ability of the applicant to
purchase and maintain adequate liability and casualty
insurance;
(6) whether the applicant has adequate
capitalization to provide and maintain, for the duration
of a license, a riverboat; and
(7) the extent to which the applicant exceeds or
meets other standards for the issuance of an owners
license which the Board may adopt by rule.
(c) Each owners license shall specify the place where
riverboats shall operate and dock.
(d) Each applicant shall submit with his application, on
forms provided by the Board, 2 sets of his fingerprints.
(e) The Board may issue up to 10 licenses authorizing
the holders of such licenses to own riverboats. In the
application for an owners license, the applicant shall state
the dock at which the riverboat is based and the water on
which the riverboat will be located. The Board shall issue 5
licenses to become effective not earlier than January 1,
1991. Three of such licenses shall authorize riverboat
gambling on the Mississippi River, one of which shall
authorize riverboat gambling from a home dock in the city of
East St. Louis, and one of which shall authorize riverboat
gambling on the Mississippi River or in a municipality that
(1) borders on the Mississippi River or is within 5 miles of
the city limits of a municipality that borders on the
Mississippi River and (2) on the effective date of this
amendatory Act of the 92nd General Assembly has a riverboat
conducting riverboat gambling operations pursuant to a
license issued under this Act. One other license shall
authorize riverboat gambling on the Illinois River south of
Marshall County. The Board shall issue one 1 additional
license to become effective not earlier than March 1, 1992,
which shall authorize riverboat gambling on the Des Plaines
River in Will County. The Board may issue 4 additional
licenses to become effective not earlier than March 1, 1992.
In determining the water upon which riverboats will operate,
the Board shall consider the economic benefit which riverboat
gambling confers on the State, and shall seek to assure that
all regions of the State share in the economic benefits of
riverboat gambling.
In granting all licenses, the Board may give favorable
consideration to economically depressed areas of the State,
to applicants presenting plans which provide for significant
economic development over a large geographic area, and to
applicants who currently operate non-gambling riverboats in
Illinois. The Board shall review all applications for owners
licenses, and shall inform each applicant of the Board's
decision.
The Board may revoke the owners license of a licensee
which fails to begin conducting gambling within 15 months of
receipt of the Board's approval of the application if the
Board determines that license revocation is in the best
interests of the State.
(f) The first 10 owners licenses issued under this Act
shall permit the holder to own up to 2 riverboats and
equipment thereon for a period of 3 years after the effective
date of the license. Holders of the first 10 owners licenses
must pay the annual license fee for each of the 3 years
during which they are authorized to own riverboats.
(g) Upon the termination, expiration, or revocation of
each of the first 10 licenses, which shall be issued for a 3
year period, all licenses are renewable annually upon payment
of the fee and a determination by the Board that the licensee
continues to meet all of the requirements of this Act and the
Board's rules. However, for licenses renewed on or after May
1, 1998, renewal shall be for a period of 4 years, unless the
Board sets a shorter period.
(h) An owners license shall entitle the licensee to own
up to 2 riverboats. A licensee shall limit the number of
gambling participants to 1,200 for any such owners license. A
licensee may operate both of its riverboats concurrently,
provided that the total number of gambling participants on
both riverboats does not exceed 1,200. Riverboats licensed to
operate on the Mississippi River and the Illinois River south
of Marshall County shall have an authorized capacity of at
least 500 persons. Any other riverboat licensed under this
Act shall have an authorized capacity of at least 400
persons.
(i) A licensed owner is authorized to apply to the Board
for and, if approved therefor, to receive all licenses from
the Board necessary for the operation of a riverboat,
including a liquor license, a license to prepare and serve
food for human consumption, and other necessary licenses.
All use, occupation and excise taxes which apply to the sale
of food and beverages in this State and all taxes imposed on
the sale or use of tangible personal property apply to such
sales aboard the riverboat.
(j) The Board may issue a license authorizing a
riverboat to dock in a municipality or approve a relocation
under Section 11.2 only if, prior to the issuance of the
license or approval, the governing body of the municipality
in which the riverboat will dock has by a majority vote
approved the docking of riverboats in the municipality. The
Board may issue a license authorizing a riverboat to dock in
areas of a county outside any municipality or approve a
relocation under Section 11.2 only if, prior to the issuance
of the license or approval, the governing body of the county
has by a majority vote approved of the docking of riverboats
within such areas.
(Source: P.A. 91-40, eff. 6-25-99.)
Section 5-40. The Unified Code of Corrections is
amended by changing Section 5-4-3 as follows:
(730 ILCS 5/5-4-3) (from Ch. 38, par. 1005-4-3)
Sec. 5-4-3. Persons convicted of, or found delinquent
for, qualifying offenses or institutionalized as sexually
dangerous; blood specimens; genetic marker groups.
(a) Any person convicted of, found guilty under the
Juvenile Court Act of 1987 for, or who received a disposition
of court supervision for, a qualifying offense or attempt of
a qualifying offense, or institutionalized as a sexually
dangerous person under the Sexually Dangerous Persons Act, or
committed as a sexually violent person under the Sexually
Violent Persons Commitment Act shall, regardless of the
sentence or disposition imposed, be required to submit
specimens of blood to the Illinois Department of State Police
in accordance with the provisions of this Section, provided
such person is:
(1) convicted of a qualifying offense or attempt of
a qualifying offense on or after the effective date of
this amendatory Act of 1989, and sentenced to a term of
imprisonment, periodic imprisonment, fine, probation,
conditional discharge or any other form of sentence, or
given a disposition of court supervision for the offense,
or
(1.5) found guilty or given supervision under the
Juvenile Court Act of 1987 for a qualifying offense or
attempt of a qualifying offense on or after the effective
date of this amendatory Act of 1996, or
(2) ordered institutionalized as a sexually
dangerous person on or after the effective date of this
amendatory Act of 1989, or
(3) convicted of a qualifying offense or attempt of
a qualifying offense before the effective date of this
amendatory Act of 1989 and is presently confined as a
result of such conviction in any State correctional
facility or county jail or is presently serving a
sentence of probation, conditional discharge or periodic
imprisonment as a result of such conviction, or
(4) presently institutionalized as a sexually
dangerous person or presently institutionalized as a
person found guilty but mentally ill of a sexual offense
or attempt to commit a sexual offense; or
(4.5) ordered committed as a sexually violent
person on or after the effective date of the Sexually
Violent Persons Commitment Act; or
(5) seeking transfer to or residency in Illinois
under Sections 3-3-11 through 3-3-11.5 of the Unified
Code of Corrections (Interstate Compact for the
Supervision of Parolees and Probationers) or the
Interstate Agreements on Sexually Dangerous Persons Act.
(a-5) Any person who was otherwise convicted of or
received a disposition of court supervision for any other
offense under the Criminal Code of 1961 or any offense
classified as a felony under Illinois law or who was found
guilty or given supervision for such a violation under the
Juvenile Court Act of 1987, may, regardless of the sentence
imposed, be required by an order of the court to submit
specimens of blood to the Illinois Department of State Police
in accordance with the provisions of this Section.
(b) Any person required by paragraphs (a)(1), (a)(1.5),
(a)(2), and (a-5) to provide specimens of blood shall provide
specimens of blood within 45 days after sentencing or
disposition at a collection site designated by the Illinois
Department of State Police.
(c) Any person required by paragraphs (a)(3), (a)(4),
and (a)(4.5) to provide specimens of blood shall be required
to provide such samples prior to final discharge, parole, or
release at a collection site designated by the Illinois
Department of State Police.
(c-5) Any person required by paragraph (a)(5) to provide
specimens of blood shall, where feasible, be required to
provide the specimens before being accepted for conditioned
residency in Illinois under the interstate compact or
agreement, but no later than 45 days after arrival in this
State.
(d) The Illinois Department of State Police shall
provide all equipment and instructions necessary for the
collection of blood samples. The collection of samples shall
be performed in a medically approved manner. Only a
physician authorized to practice medicine, a registered nurse
or other qualified person trained in venipuncture may
withdraw blood for the purposes of this Act. The samples
shall thereafter be forwarded to the Illinois Department of
State Police, Division of Forensic Services, for analysis and
categorizing into genetic marker groupings.
(d-5) To the extent that funds are available, the
Illinois Department of State Police shall contract with
qualified personnel and certified laboratories for the
collection, analysis, and categorization of known samples.
(e) The genetic marker groupings shall be maintained by
the Illinois Department of State Police, Division of Forensic
Services.
(f) The genetic marker grouping analysis information
obtained pursuant to this Act shall be confidential and shall
be released only to peace officers of the United States, of
other states or territories, of the insular possessions of
the United States, of foreign countries duly authorized to
receive the same, to all peace officers of the State of
Illinois and to all prosecutorial agencies. Notwithstanding
any other statutory provision to the contrary, all
information obtained under this Section shall be maintained
in a single State data base, which may be uploaded into a
national database, and may not be subject to expungement.
(g) For the purposes of this Section, "qualifying
offense" means any of the following:
(1) Any violation or inchoate violation of Section
11-6, 11-9.1, 11-11, 11-15.1, 11-17.1, 11-18.1, 11-19.1,
11-19.2, 11-20.1, 12-13, 12-14, 12-14.1, 12-15, 12-16, or
12-33 of the Criminal Code of 1961, or
(1.1) Any violation or inchoate violation of
Section 9-1, 9-2, 10-1, 10-2, 12-11, 12-11.1, 18-1, 18-2,
18-3, 18-4, 19-1, or 19-2 of the Criminal Code of 1961
for which persons are convicted on or after July 1, 2001,
or
(2) Any former statute of this State which defined
a felony sexual offense, or
(3) Any violation of paragraph (10) of subsection
(b) of Section 10-5 of the Criminal Code of 1961 when the
sentencing court, upon a motion by the State's Attorney
or Attorney General, makes a finding that the child
luring involved an intent to commit sexual penetration or
sexual conduct as defined in Section 12-12 of the
Criminal Code of 1961, or
(4) Any violation or inchoate violation of Section
9-3.1, 11-9.3, 12-3.3, 12-4.2, 12-4.3, 12-7.3, 12-7.4,
18-5, 19-3, 20-1.1, or 20.5-5 of the Criminal Code of
1961.
(g-5) The Department of State Police is not required to
provide equipment to collect or to accept or process blood
specimens from individuals convicted of any offense listed in
paragraph (1.1) or (4) of subsection (g), until acquisition
of the resources necessary to process such blood specimens,
or in the case of paragraph (1.1) of subsection (g) until
July 1, 2003, whichever is earlier.
Upon acquisition of necessary resources, including an
appropriation for the purpose of implementing this amendatory
Act of the 91st General Assembly, but in the case of
paragraph (1.1) of subsection (g) no later than July 1, 2003,
the Department of State Police shall notify the Department of
Corrections, the Administrative Office of the Illinois
Courts, and any other entity deemed appropriate by the
Department of State Police, to begin blood specimen
collection from individuals convicted of offenses enumerated
in paragraphs (1.1) and (4) of subsection (g) that the
Department is prepared to provide collection equipment and
receive and process blood specimens from individuals
convicted of offenses enumerated in paragraph (1.1) of
subsection (g).
Until the Department of State Police provides
notification, designated collection agencies are not required
to collect blood specimen from individuals convicted of
offenses enumerated in paragraphs (1.1) and (4) of subsection
(g).
(h) The Illinois Department of State Police shall be the
State central repository for all genetic marker grouping
analysis information obtained pursuant to this Act. The
Illinois Department of State Police may promulgate rules for
the form and manner of the collection of blood samples and
other procedures for the operation of this Act. The
provisions of the Administrative Review Law shall apply to
all actions taken under the rules so promulgated.
(i) A person required to provide a blood specimen shall
cooperate with the collection of the specimen and any
deliberate act by that person intended to impede, delay or
stop the collection of the blood specimen is a Class A
misdemeanor.
(j) Any person required by subsection (a) to submit
specimens of blood to the Illinois Department of State Police
for analysis and categorization into genetic marker grouping,
in addition to any other disposition, penalty, or fine
imposed, shall pay an analysis fee of $500. Upon verified
petition of the person, the court may suspend payment of all
or part of the fee if it finds that the person does not have
the ability to pay the fee.
(k) All analysis and categorization fees provided for by
subsection (j) shall be regulated as follows:
(1) The State Offender DNA Identification System
Fund is hereby created as a special fund in the State
Treasury.
(2) All fees shall be collected by the clerk of the
court and forwarded to the State Offender DNA
Identification System Fund for deposit. The clerk of the
circuit court may retain the amount of $10 from each
collected analysis fee to offset administrative costs
incurred in carrying out the clerk's responsibilities
under this Section.
(3) Fees deposited into the State Offender DNA
Identification System Fund shall be used by Illinois
State Police crime laboratories as designated by the
Director of State Police. These funds shall be in
addition to any allocations made pursuant to existing
laws and shall be designated for the exclusive use of
State crime laboratories. These uses may include, but
are not limited to, the following:
(A) Costs incurred in providing analysis and
genetic marker categorization as required by
subsection (d).
(B) Costs incurred in maintaining genetic
marker groupings as required by subsection (e).
(C) Costs incurred in the purchase and
maintenance of equipment for use in performing
analyses.
(D) Costs incurred in continuing research and
development of new techniques for analysis and
genetic marker categorization.
(E) Costs incurred in continuing education,
training, and professional development of forensic
scientists regularly employed by these laboratories.
(l) The failure of a person to provide a specimen, or of
any person or agency to collect a specimen, within the 45 day
period shall in no way alter the obligation of the person to
submit such specimen, or the authority of the Illinois
Department of State Police or persons designated by the
Department to collect the specimen, or the authority of the
Illinois Department of State Police to accept, analyze and
maintain the specimen or to maintain or upload results of
genetic marker grouping analysis information into a State or
national database.
(Source: P.A. 91-528, eff. 1-1-00; 92-16, eff. 6-28-01;
92-40, eff. 6-29-01.)
Article 10
Section 10-2. The Illinois Promotion Act is amended by
changing Section 4b as follows:
(20 ILCS 665/4b)
Sec. 4b. Coordinating Committee. There is created a
Coordinating Committee of State agencies involved with
tourism in the State of Illinois. The Committee shall
consist of the Director of Commerce and Community Affairs as
chairman, the Lieutenant Governor, the Secretary of
Transportation or his or her designee, and the head executive
officer or his or her designee of the following: the Lincoln
Presidential Library Historic Preservation Agency; the
Department of Natural Resources; the Department of
Agriculture; the Illinois Arts Council; the Illinois
Community College Board; the Board of Higher Education; and
the Grape and Wine Resources Council. The Committee shall
also include 4 members of the Illinois General Assembly, one
of whom shall be named by the Speaker of the House of
Representatives, one of whom shall be named by the Minority
Leader of the House of Representatives, one of whom who shall
be named by the President of the Senate, and one of whom
shall be named by the Minority Leader of the Senate. The
Committee shall meet at least quarterly and at other times as
called by the chair. The Committee shall coordinate the
promotion and development of tourism activities throughout
State government.
(Source: P.A. 91-473, eff. 1-1-00.)
Section 10-4. The Military Code of Illinois is amended
by changing Section 25.5 as follows:
(20 ILCS 1805/25.5)
(Section scheduled to be repealed on January 1, 2003)
Sec. 25.5. Illinois Military Flags Commission.
(a) The Illinois Military Flags Commission is
established for the purpose of assisting the Adjutant General
with his or her responsibilities under Section 25 of this
Code. The Commission shall advise the Adjutant General on
how to best collect, preserve, and present or display to the
public the colors, flags, guidons, and military trophies of
war belonging to the State in order to disseminate
information relating to the history of the Illinois National
Guard.
(b) The Commission consists of 15 members: the Adjutant
General, the Director of the Lincoln Presidential Library
State Historian, the Director of the Illinois State Museum,
and the Director of the Historic Preservation Agency, all ex
officio; 4 members of the General Assembly, one of whom shall
be appointed by the President of the Senate, one by the
Minority Leader of the Senate, one by the Speaker of the
House of Representatives, and one by the Minority Leader of
the House of Representatives; and 7 residents of the State
appointed by the Governor. When appointing members to the
Commission, the Governor must endeavor to appoint persons in
a manner to maintain as regionally diverse a membership as
possible. Persons appointed to the Commission should provide
it with experience in areas such as, but not limited to,
knowledge of military history, particularly of the American
Civil War, and the education of citizens. Any vacancy in the
Commission shall be filled by an appointment in the same
manner as the original appointment. Members of the Commission
shall serve without compensation, but shall be reimbursed for
their reasonable expenses incurred in the performance of
their duties.
(c) This Section is repealed on January 1, 2003.
(Source: P.A. 91-813, eff. 6-13-00.)
Section 10-5. The Historic Preservation Agency Act is
amended by changing Sections 2, 4, 5, 5.1, 6, 11, 12, 13, 14,
15, 16, and 17, and by adding Sections 30, 31, 32, 33, and 34
as follows:
(20 ILCS 3405/2) (from Ch. 127, par. 2702)
Sec. 2. For the purposes of this Act: (a) "Agency" means
the Historic Preservation Agency; (b) "Board" means the Board
of Trustees of the Historic Preservation Agency; and (c)
"Director" means the Director of Historic Sites and
Preservation; (d) "Advisory Board" means the Advisory Board
of the Lincoln Presidential Library and Museum; (e) "Lincoln
Presidential Library" means the Abraham Lincoln Presidential
Library and Museum; (f) "Library Director" means the Director
of the Lincoln Presidential Library; and (g) "Historic Sites
and Preservation Division" means that part of the Agency that
is headed by the Director of Historic Sites and Preservation.
(Source: P.A. 84-25.)
(20 ILCS 3405/4) (from Ch. 127, par. 2704)
Sec. 4. The Board shall be responsible for setting and
determining policy for the Agency. The Agency shall consist
of: (1) an Abraham Lincoln Presidential Library and Museum
and (2) a Historic Sites and Preservation Division. Except
as otherwise provided in this Act, any reference in any other
Act to the Historic Preservation Agency shall be deemed to be
a reference to the Historic Sites and Preservation Division
and any reference to the Director of Historic Preservation
shall be deemed to be a reference to the Director of Historic
Sites and Preservation, unless the context clearly indicates
otherwise. a Historical Library Division, which shall be the
successor to the Illinois State Historical Library and such
other Divisions as the Board shall designate.
The Board shall appoint a chief executive officer of the
Agency who shall be known as the Director of Historic Sites
and Preservation. The Director shall serve at the pleasure
of the Board. The Director shall, subject to applicable
provisions of law, execute the powers and discharge the
duties vested in the Historic Sites and Preservation Division
of the Agency by law and implement the policies set by the
Board. The Director shall manage the Historic Sites and
Preservation Division Divisions of the Agency. The Director,
with the concurrence of the Board, shall appoint Division
Chiefs and the Deputy Director of the Historic Sites and
Preservation Division of the Agency. Subject to concurrence
by the Board, the Director shall appoint such other employees
of the Historic Sites and Preservation Division of the Agency
as he or she deems appropriate and shall fix the compensation
of such Division Chiefs, the Deputy Director and other
employees. The Board shall appoint the Illinois State
Historian, who shall provide historical expertise, support,
and service to all divisions of the Historic Preservation
Agency. The State Historian is the State's authority on
Abraham Lincoln and the history of Illinois.
(Source: P.A. 84-25.)
(20 ILCS 3405/5) (from Ch. 127, par. 2705)
Sec. 5. The rights, powers and duties vested by law in
the State Historical Library or any office, division or
bureau thereof by the Historical Sites Listing Act following
named Acts and all rights, powers, and duties incidental
thereto, are transferred to the Historic Sites and
Preservation Division of the Historic Preservation Agency. on
the effective date of this Act:
a. "An Act to establish the Illinois Historical Library,
and to provide for its care and maintenance, and to make
appropriations therefor", approved May 25, 1889, as amended.
b. "An Act to provide for the better preservation of
official documents and records of historical interest",
approved June 9, 1897, as amended.
c. "An Act in relation to the listing and marking of
State historic sites", approved August 4, 1971, as amended.
(Source: P.A. 84-25.)
(20 ILCS 3405/5.1) (from Ch. 127, par. 2705.1)
Sec. 5.1. The powers, duties and authority granted to
the Department of Conservation pursuant to the provisions of
Section 63a21.2 of the Civil Administrative Code of Illinois
(renumbered; now Section 805-315 of the Department of Natural
Resources (Conservation) Law, 20 ILCS 805/805-315) to offer a
cash incentive to a qualified bidder for the development,
construction and supervision of a concession complex at
Lincoln's New Salem State Park are transferred to the
Historic Sites and Preservation Division of the Historic
Preservation Agency.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 3405/6) (from Ch. 127, par. 2706)
Sec. 6. Jurisdiction. The Historic Sites and
Preservation Division of the Agency shall have jurisdiction
over the following described areas which are hereby
designated as State Historic Sites, State Memorials, and
Miscellaneous Properties:
State Historic Sites
Bishop Hill State Historic Site, Henry County;
Black Hawk State Historic Site, Rock Island County;
Bryant Cottage State Historic Site, Piatt County;
Buel House, Pope County;
Cahokia Courthouse State Historic Site, St. Clair County;
Cahokia Mounds State Historic Site, in Madison and St.
Clair Counties (however, the Illinois State Museum
shall act as curator of artifacts pursuant to the
provisions of the Archaeological and Paleontological
Resources Protection Act);
Dana-Thomas House State Historic Site, Sangamon County;
David Davis Mansion State Historic Site, McLean County;
Douglas Tomb State Historic Site, Cook County;
Fort de Chartres State Historic Site, Randolph County;
Fort Kaskaskia State Historic Site, Randolph County;
Grand Village of the Illinois, LaSalle County;
U. S. Grant Home State Historic Site, Jo Daviess County;
Hotel Florence, Cook County;
Jarrot Mansion State Historic Site, St. Clair County;
Jubilee College State Historic Site, Peoria County;
Lincoln-Herndon Law Offices State Historic Site, Sangamon
County;
Lincoln Log Cabin State Historic Site, Coles County;
Lincoln's New Salem State Historic Site, Menard County;
Lincoln Tomb State Historic Site, Sangamon County;
Pierre Menard Home State Historic Site, Randolph County;
Pullman Factory, Cook County;
Metamora Courthouse State Historic Site, Woodford County;
Moore Home State Historic Site, Coles County;
Mount Pulaski Courthouse State Historic Site, Logan
County;
Old Market House State Historic Site, Jo Daviess County;
Old State Capitol State Historic Site, Sangamon County;
Postville Courthouse State Historic Site, Logan County;
Pullman Factory, Cook County;
Rose Hotel, Hardin County;
Carl Sandburg State Historic Site, Knox County;
Shawneetown Bank State Historic Site, Gallatin County;
Vachel Lindsay Home, Sangamon County;
Vandalia State House State Historic Site, Fayette County;
and
Washburne House State Historic Site, Jo Daviess County.
State Memorials
Campbell's Island State Memorial, Rock Island County;
Governor Bond State Memorial, Randolph County;
Governor Coles State Memorial, Madison County;
Governor Horner State Memorial, Cook County;
Governor Small State Memorial, Kankakee County;
Illinois Vietnam Veterans State Memorial, Sangamon
County;
Kaskaskia Bell State Memorial, Randolph County;
Korean War Memorial, Sangamon County;
Lewis and Clark State Memorial, Madison County;
Lincoln Monument State Memorial, Lee County;
Lincoln Trail State Memorial, Lawrence County;
Lovejoy State Memorial, Madison County;
Norwegian Settlers State Memorial, LaSalle County; and
Wild Bill Hickok State Memorial, LaSalle County.
Miscellaneous Properties
Albany Mounds, Whiteside County;
Emerald Mound, St. Clair County;
Halfway Tavern, Marion County;
Hofmann Tower, Cook County; and
Kincaid Mounds, Massac and Pope Counties.
(Source: P.A. 89-231, eff. 1-1-96; 89-324, eff. 8-13-95;
90-760, eff. 8-14-98.)
(20 ILCS 3405/11) (from Ch. 127, par. 2711)
Sec. 11. The Historic Sites and Preservation Division of
the Agency shall exercise all rights, powers and duties
vested in the Department of Conservation by the "Illinois
Historic Preservation Act", approved August 14, 1976, as
amended.
(Source: P.A. 84-25.)
(20 ILCS 3405/12) (from Ch. 127, par. 2712)
Sec. 12. The Historic Sites and Preservation Division of
the Agency shall exercise all rights, powers and duties
vested in the Department of Conservation by Section 63a34 of
the Civil Administrative Code of Illinois (renumbered; now
Section 805-220 of the Department of Natural Resources
(Conservation) Law, 20 ILCS 805/805-220).
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 3405/13) (from Ch. 127, par. 2713)
Sec. 13. The Historic Sites and Preservation Division of
the Agency shall exercise all rights, powers and duties
vested in the Department of Conservation by "An Act relating
to the planning, acquisition and development of outdoor
recreation resources and facilities, and authorizing the
participation by the State of Illinois its political
subdivisions and qualified participants in programs of
Federal assistance relating thereto", approved July 6, 1965,
as amended, solely as it relates to the powers, rights,
duties and obligations heretofore exercised by the Department
of Conservation over historically significant properties and
interests of the State.
(Source: P.A. 84-25.)
(20 ILCS 3405/14) (from Ch. 127, par. 2714)
Sec. 14. The Historic Sites and Preservation Division of
the Agency shall exercise all rights, powers and duties set
forth in Sections 10-40 through 10-85 of the Property Tax
Code.
(Source: P.A. 88-670, eff. 12-2-94.)
(20 ILCS 3405/15) (from Ch. 127, par. 2715)
Sec. 15. The Historic Sites and Preservation Division of
the Agency shall exercise all rights, powers and duties
vested in the Department of Conservation by Section 4-201.5
of the "Illinois Highway Code", approved June 8, 1959, as
amended, solely as it relates to access to historic sites and
memorials designated pursuant to this Act.
(Source: P.A. 84-25.)
(20 ILCS 3405/16) (from Ch. 127, par. 2716)
Sec. 16. The Historic Sites and Preservation Division of
the Agency shall have the following additional powers:
(a) To hire agents and employees necessary to carry out
the duties and purposes of the Historic Sites and
Preservation Division of the Agency.
(b) To take all measures necessary to erect, maintain,
preserve, restore, and conserve all State Historic Sites and
State Memorials, except when supervision and maintenance is
otherwise provided by law. This authorization includes the
power, with the consent of the Board, to enter into
contracts, acquire and dispose of real and personal property,
and enter into leases of real and personal property.
(c) To provide recreational facilities including camp
sites, lodges and cabins, trails, picnic areas and related
recreational facilities at all sites under the jurisdiction
of the Agency.
(d) To lay out, construct and maintain all needful
roads, parking areas, paths or trails, bridges, camp or lodge
sites, picnic areas, lodges and cabins, and any other
structures and improvements necessary and appropriate in any
State historic site or easement thereto; and to provide water
supplies, heat and light, and sanitary facilities for the
public and living quarters for the custodians and keepers of
State historic sites.
(e) To grant licenses and rights-of-way within the areas
controlled by the Historic Sites and Preservation Division of
the Agency for the construction, operation and maintenance
upon, under or across the property, of facilities for water,
sewage, telephone, telegraph, electric, gas, or other public
service, subject to the terms and conditions as may be
determined by the Agency.
(f) To authorize the officers, employees and agents of
the Historic Sites and Preservation Division of the Agency,
for the purposes of investigation and to exercise the rights,
powers, and duties vested and that may be vested in it, to
enter and cross all lands and waters in this State, doing no
damage to private property.
(g) To transfer jurisdiction of or exchange any realty
under the control of the Historic Sites and Preservation
Division of the Agency to any other Department of the State
Government, or to any agency of the Federal Government, or to
acquire or accept Federal lands, when any transfer, exchange,
acquisition or acceptance is advantageous to the State and is
approved in writing by the Governor.
(h) To erect, supervise, and maintain all public
monuments and memorials erected by the State, except when the
supervision and maintenance of public monuments and memorials
is otherwise provided by law.
(i) To accept, hold, maintain, and administer, as
trustee, property given in trust for educational or historic
purposes for the benefit of the People of the State of
Illinois and to dispose, with the consent of the Board, of
any property under the terms of the instrument creating the
trust.
(j) To lease concessions on any property under the
jurisdiction of the Agency for a period not exceeding 25
years and to lease a concession complex at Lincoln's New
Salem State Historic Site for which a cash incentive has been
authorized under Section 5.1 of the Historic Preservation
Agency Act for a period not to exceed 40 years. All leases,
for whatever period, shall be made subject to the written
approval of the Governor. All concession leases extending
for a period in excess of 10 years, will contain provisions
for the Agency to participate, on a percentage basis, in the
revenues generated by any concession operation.
(k) To sell surplus agricultural products grown on land
owned by or under the jurisdiction of the Historic Sites and
Preservation Division of the Agency, when the products cannot
be used by the Agency.
(l) To enforce the laws of the State and the rules and
regulations of the Agency in or on any lands owned, leased,
or managed by the Historic Sites and Preservation Division of
the Agency.
(m) To cooperate with private organizations and agencies
of the State of Illinois by providing areas and the use of
staff personnel where feasible for the sale of publications
on the historic and cultural heritage of the State and craft
items made by Illinois craftsmen. These sales shall not
conflict with existing concession agreements. The Historic
Sites and Preservation Division of the Agency is authorized
to negotiate with the organizations and agencies for a
portion of the monies received from sales to be returned to
the Historic Sites and Preservation Division of the Agency's
Historic Sites Fund for the furtherance of interpretive and
restoration programs.
(n) To establish local bank or savings and loan
association accounts, upon the written authorization of the
Director, to temporarily hold income received at any of its
properties. The local accounts established under this Section
shall be in the name of the Historic Preservation Agency and
shall be subject to regular audits. The balance in a local
bank or savings and loan association account shall be
forwarded to the Agency for deposit with the State Treasurer
on Monday of each week if the amount to be deposited in a
fund exceeds $500.
No bank or savings and loan association shall receive
public funds as permitted by this Section, unless it has
complied with the requirements established under Section 6 of
the Public Funds Investment Act.
(o) To accept, with the consent of the Board, offers of
gifts, gratuities, or grants from the federal government, its
agencies, or offices, or from any person, firm, or
corporation.
(p) To make reasonable rules and regulations as may be
necessary to discharge the duties of the Agency.
(q) With appropriate cultural organizations, to further
and advance the goals of the Agency.
(r) To make grants for the purposes of planning, survey,
rehabilitation, restoration, reconstruction, landscaping, and
acquisition of Illinois properties (i) designated
individually in the National Register of Historic Places,
(ii) designated as a landmark under a county or municipal
landmark ordinance, or (iii) located within a National
Register of Historic Places historic district or a locally
designated historic district when the Director determines
that the property is of historic significance whenever an
appropriation is made therefor by the General Assembly or
whenever gifts or grants are received for that purpose and to
promulgate regulations as may be necessary or desirable to
carry out the purposes of the grants.
Grantees may, as prescribed by rule, be required to
provide matching funds for each grant. Grants made under
this subsection shall be known as Illinois Heritage Grants.
Every owner of a historic property, or the owner's agent,
is eligible to apply for a grant under this subsection.
(s) To establish and implement a pilot program for
charging admission to State historic sites. Fees may be
charged for special events, admissions, and parking or any
combination; fees may be charged at all sites or selected
sites. All fees shall be deposited into the Illinois Historic
Sites Fund. The Historic Sites and Preservation Division of
the Agency shall have the discretion to set and adjust
reasonable fees at the various sites, taking into
consideration various factors including but not limited to:
cost of services furnished to each visitor, impact of fees on
attendance and tourism and the costs expended collecting the
fees. The Agency shall keep careful records of the income
and expenses resulting from the imposition of fees, shall
keep records as to the attendance at each historic site, and
shall report to the Governor and General Assembly by January
31 after the close of each year. The report shall include
information on costs, expenses, attendance, comments by
visitors, and any other information the Agency may believe
pertinent, including:
(1) Recommendations as to whether fees should be
continued at each State historic site.
(2) How the fees should be structured and imposed.
(3) Estimates of revenues and expenses associated
with each site.
In the final report to be filed by January 31, 1996, the
Agency shall include recommendations as to whether fees
should be charged at State historic sites and if so how the
fees should be structured and imposed and estimates of
revenues and expenses associated with any recommended fees.
(t) To provide for overnight tent and trailer campsites
and to provide suitable housing facilities for student and
juvenile overnight camping groups. The Historic Sites and
Preservation Division of the Agency shall charge the same
rates similar to those charged by the Department of
Conservation for the same or similar facilities and services.
(u) To engage in marketing activities designed to
promote the sites and programs administered by the Agency.
In undertaking these activities, the Agency may take all
necessary steps with respect to products and services,
including but not limited to retail sales, wholesale sales,
direct marketing, mail order sales, telephone sales,
advertising and promotion, purchase of product and materials
inventory, design, printing and manufacturing of new
products, reproductions, and adaptations, copyright and
trademark licensing and royalty agreements, and payment of
applicable taxes. In addition, the Agency shall have the
authority to sell advertising in its publications and printed
materials. All income from marketing activities shall be
deposited into the Illinois Historic Sites Fund.
(Source: P.A. 91-202, eff. 1-1-00.)
(20 ILCS 3405/17) (from Ch. 127, par. 2717)
Sec. 17. (a) (Blank). Personnel previously assigned to
the Illinois State Historical Library are transferred to the
Agency subject to the concurrence of the Board in the
Director's employment of the Deputy Director and Division
Chiefs. Personnel exercising rights, powers and duties in
the State Historical Library are transferred by this Act to
the Historic Preservation Agency. Personnel exercising
rights, powers and duties in the Department of Conservation
that are transferred to the Historic Preservation Agency are
transferred to the Historic Preservation Agency. However,
the rights of the employees, the State and its agencies under
the Personnel Code or any collective bargaining agreement, or
under any pension, retirement or annuity plan shall not be
affected by this Act.
(b) (Blank). All books, records, papers, documents,
property (real and personal), unexpended appropriations and
pending business in any way pertaining to the rights, powers
and duties transferred by this Act from the Illinois State
Historical Library to the Historic Preservation Agency shall
be delivered and transferred to the Historic Preservation
Agency.
(c) (Blank). All books, records, papers, documents,
property (real and personal), unexpended appropriations and
pending business in any way pertaining to the rights, powers
and duties transferred from the Department of Conservation to
the Historic Preservation Agency shall be delivered and
transferred to the Historic Preservation Agency.
(d) (Blank). The Department of Conservation will be
responsible for any and all outstanding Fiscal Year 1985
liabilities for functions and personnel transferred from the
Department of Conservation to the Historic Preservation
Agency.
(e) Those programs, collections and functions heretofore
administered by the Illinois State Historical Library or the
Agency's Historical Library Division shall continue to be
administered by the Lincoln Presidential Library Historical
Library Division, which shall be one of the Divisions within
the Agency. All gifts made specifically to the Illinois
State Historical Library or the Agency's Historical Library
Division, including the Illinois State Historical Society,
shall remain at all times within the Lincoln Presidential
Historical Library Division.
(Source: P.A. 84-25.)
(20 ILCS 3405/30 new)
Sec. 30. Library; Board; Foundation. There is
established within the Historic Preservation Agency the
Abraham Lincoln Presidential Library and Museum. There shall
be an Advisory Board of the Lincoln Presidential Library to
advise the Lincoln Presidential Library and the Library
Director on programs related to the Lincoln Presidential
Library. The Lincoln Presidential Library and the Abraham
Lincoln Presidential Library Foundation shall mutually
co-operate to maximize resources available to the Lincoln
Presidential Library and to support, sustain, and provide
educational programs and collections at the Lincoln
Presidential Library.
(20 ILCS 3405/31 new)
Sec. 31. Advisory Board. The Advisory Board of the
Lincoln Presidential Library shall consist of 11 members to
be appointed by the Governor, with the advice and consent of
the Senate. Each of these members shall have recognized
knowledge and ability in matters relating to history,
research, cultural institutions, archives, libraries,
business, or education. The terms of office of these members
shall be 6 years, except that the terms of office of the
initial members shall commence from the effective date of
this Article and run as follows, as designated by the
Governor: one for a term expiring December 31, 2003, 2 for
terms expiring December 31, 2004, 2 for terms expiring
December 31, 2005, 2 for terms expiring December 31, 2006, 2
for terms expiring December 31, 2007, and 2 for terms
expiring December 31, 2008. The Governor shall appoint one of
the members as Chair to serve at the pleasure of the
Governor.
(20 ILCS 3405/32 new)
Sec. 32. Duties of the Advisory Board. The Advisory Board
of the Lincoln Presidential Library and Museum may:
(a) Recommend programs for implementation in support of
the mission and goals of the Lincoln Presidential Library.
(b) Recommend such seminars, symposia, or other
conferences as may be necessary or advisable to the Lincoln
Presidential Library and the Board of Trustees of the
Historic Preservation Agency.
(c) Report annually to the Governor, the General
Assembly, and the Board of the Historic Preservation Agency
on the status of the Lincoln Presidential Library and its
programs.
(20 ILCS 3405/33 new)
Sec. 33. Administration of the Lincoln Presidential
Library. The Governor, with the advice and consent of the
Senate, shall appoint a Library Director of the Lincoln
Presidential Library. The Library Director shall serve at the
pleasure of the Governor. The Library Director shall, subject
to applicable provisions of law, execute and discharge the
powers and duties of the Lincoln Presidential Library and
implement the policies set by the Board. The Library
Director, with the concurrence of the Board, shall appoint:
(a) a Library Facilities Operations Director; and (b) a
Director of the Illinois State Historical Library. Subject to
concurrence by the Board, the Library Director shall appoint
those other employees of the Lincoln Presidential Library and
the Illinois State Historical Library as he or she deems
appropriate and shall fix the compensation of the Library
Facilities Operations Director, the Director of the Illinois
State Historical Library, and other employees. The Library
Director, with the approval of the Board, may establish and
collect admission and registration fees, may operate a gift
shop, and may publish and sell educational and informational
materials.
(20 ILCS 3405/34 new)
Sec. 34. Internal Auditor. There is created the Office
of the Internal Auditor of the Historic Preservation Agency.
The Internal Auditor shall be appointed by the Board, shall
serve at the pleasure of the Board, and shall report to the
Board. The Internal Auditor shall audit and maintain the
financial books, records, papers, and transactions of the
Lincoln Presidential Library and the Historic Sites and
Preservation Division of the Historic Preservation Agency.
The Internal Auditor shall prepare an annual report for each
fiscal year of the operations of the Historic Preservation
Agency, which shall be submitted to the Board, the General
Assembly, and the Governor. Nothing in this Section shall
abridge the authority of the Illinois Auditor General to
independently audit the Illinois Historic Preservation Agency
or any of the libraries, divisions, or offices contained
within the Agency.
(20 ILCS 3405/18 rep.)
Section 10-10. The Historic Preservation Agency Act is
amended by repealing Section 18.
Section 10-12. The Illinois Historic Preservation Act is
amended by changing Section 3 as follows:
(20 ILCS 3410/3) (from Ch. 127, par. 133d3)
Sec. 3. There is recognized and established hereunder
the Illinois Historic Sites Advisory Council, previously
established pursuant to Federal regulations, hereafter called
the Council. The Council shall consist of 15 members. Of
these, there shall be at least 3 historians, at least 3
architectural historians, or architects with a preservation
background, and at least 3 archeologists. The remaining 6
members shall be drawn from supporting fields and have a
preservation interest. Supporting fields shall include but
not be limited to historical geography, law, urban planning,
local government officials, and members of other preservation
commissions. All shall be appointed by the Director of
Historic Sites and Preservation, with the consent of the
Board.
The Council Chairperson shall be appointed by the
Director of Historic Sites and Preservation from the Council
membership and shall serve at the Director's pleasure.
The Director of the Lincoln Presidential Library and
Division Chief of the Historical Library Division, the
Director of the Illinois State Museum and the Chairperson of
the Historical Markers Committee of the Illinois State
Historical Society shall serve on the Council in advisory
capacity as non-voting members.
Terms of membership shall be 3 years and shall be
staggered by the Director to assure continuity of
representation.
The Council shall meet at least 4 times each year.
Additional meetings may be held at the call of the
chairperson or at the call of the Director.
Members shall serve without compensation, but shall be
reimbursed for actual expenses incurred in the performance of
their duties.
(Source: P.A. 84-25.)
Section 10-14. The Historical Sites Listing Act is
amended by changing Sections 1, 2, and 3 as follows:
(20 ILCS 3415/1) (from Ch. 128, par. 31)
Sec. 1. Any person or State or local governmental agency
owning a site of general historical interest or having the
written consent of the owner of such a site may apply to the
Historic Preservation Agency Historical Library Division to
have that site listed and marked as a State historic site.
(Source: P.A. 84-25.)
(20 ILCS 3415/2) (from Ch. 128, par. 32)
Sec. 2. If the Historic Preservation Agency Historical
Library Division finds that a site described in an
application under Section 1 is of sufficient general
historical interest to warrant listing and marking, it shall
list the site in a register kept for that purpose and shall
display at the site a suitable marker indicating that the
site is a registered State historic site.
(Source: P.A. 84-25.)
(20 ILCS 3415/3) (from Ch. 128, par. 33)
Sec. 3. The Historic Preservation Agency Historical
Library Division, in cooperation with the Illinois State
Historical Society, the Division of Highways of the
Department of Transportation and any other interested public
or private agency, shall place and maintain all markers at
State historic sites registered under this Act.
(Source: P.A. 84-25.)
Section 10-15. The State Historical Library Act is
amended by changing Sections 4 and 5.1 as follows:
(20 ILCS 3425/4) (from Ch. 128, par. 16)
Sec. 4. The Director of the Lincoln Presidential Library
Historic Preservation may and is hereby required to make all
necessary rules, regulations and bylaws not inconsistent with
law to carry into effect the purposes of this Act and to
procure from time to time as may be possible and practicable,
at reasonable cost, all books, pamphlets, manuscripts,
monographs, writings, and other material of historical
interest and useful to the historian bearing upon the
political, physical, religious or social history of the State
of Illinois from the earliest known period of time. The
Director of the Lincoln Presidential Library Historic
Preservation may, with the consent of the Board, exchange any
books, pamphlets, manuscripts, records or other material
which such library may acquire that are of no historical
interest or for any reason are of no value to it, with any
other library, school or historical society. The Director of
the Lincoln Presidential Library Historic Preservation shall
distribute volumes of the series known as the Illinois
Historical Collections now in print, and to be printed, to
all who may apply for same and who pay to the Lincoln
Presidential Library Historical Library Division for such
volumes an amount fixed by the Director of the Lincoln
Presidential Library Historic Preservation sufficient to
cover the expenses of printing and distribution of each
volume received by such applicants. However, the Director
shall have authority to furnish not to exceed 25 of each of
the volumes of the Illinois Historical Collections, free of
charge to each of the authors and editors of the collections
or parts thereof; to furnish, as in his discretion he deems
necessary or desirable, a reasonable number of each of the
volumes of the Collections without charge to archives,
libraries and similar institutions from which material has
been drawn or assistance has been given in the preparation of
such Collections, and to the officials thereof; to furnish,
as in his discretion he deems necessary or desirable, a
reasonable number of each of the volumes of the Collections
without charge to the University of Illinois Library and to
instructors and officials of that University, and to public
libraries in the State of Illinois. The Director may, with
the consent of the Board, also make exchanges of Historical
Collections with any other library, school or historical
society, and to distribute volumes of collections for review
purposes, without charge. All proceeds received by the
Historical Library Division from the sale of volumes of the
series of the Illinois Historical Collections shall be paid
into the General Revenue Fund in the State treasury. Subject
to concurrence by the Board, the Director also may obtain
pursuant to the "Personnel Code" some person having the
requisite qualifications as State Historian.
(Source: P.A. 84-25.)
(20 ILCS 3425/5.1) (from Ch. 128, par. 16.1)
Sec. 5.1. The State Historian shall establish and
supervise a program within the Lincoln Presidential Library
Historical Library Division designed to preserve as
historical records selected past editions of newspapers of
this State. Such editions shall be microphotographed. The
negatives of such microphotographs shall be stored in a place
provided by the Lincoln Presidential Library Historical
Library Division.
The State Historian shall determine on the basis of
historical value the various newspaper edition files which
shall be microphotographed and shall arrange a schedule for
such microphotographing. The State Historian shall supervise
the making of arrangements for acquiring access to past
edition files with the editors or publishers of the various
newspapers.
The method of microphotography to be employed in this
program shall conform to the standards established pursuant
to Section 17 of "The State Records Act", approved July 6,
1957.
Upon payment to the Lincoln Presidential Library
Historical Library Division of the required fee, any person
or organization shall be supplied with any prints requested
to be made from the negatives of the microphotographs. The
fee required shall be determined by the State Historian and
shall be equal in amount to the cost incurred by the Lincoln
Presidential Library Historical Library Division in supplying
the requested prints.
(Source: P.A. 84-25.)
(20 ILCS 3425/1 rep.)
(20 ILCS 3425/3 rep.)
(20 ILCS 3425/6 rep.)
Section 10-16. The State Historical Library Act is
amended by repealing Sections 1, 3, and 6.
Section 10-20. The Old State Capitol Act is amended by
changing Section 1 as follows:
(20 ILCS 3430/1) (from Ch. 123, par. 52)
Sec. 1. As used in this Act,
(a) "Old State Capitol Complex" means the old State
capitol reconstructed under the "1961 Act" in Springfield and
includes space also occupied by the Lincoln Presidential
Library the quarters of the Historical Library Division and
the Illinois State Historical Society and an underground
parking garage;
(b) "1961 Act" means "An Act providing for the
reconstruction and restoration of the old State Capitol at
Springfield and providing for the custody thereof", approved
August 24, 1961, as amended;
(c) "Board of Trustees" means the Board of Trustees of
the Historic Preservation Agency.
(Source: P.A. 84-25.)
Section 10-25. The Historical Document Preservation Act
is amended by changing Sections 1 and 2 as follows:
(55 ILCS 120/1) (from Ch. 128, par. 18)
Sec. 1. The county board of every county may, by order or
resolution authorize and direct to be transferred to the
Lincoln Presidential Library Illinois State Historical
Society, the Historical Library Division, the State Archives
or to the State University Library at Urbana, Illinois, or to
any historical society duly incorporated and located within
the county, such official papers, drawings, maps, writings
and records of every description as may be deemed of historic
interest or value, and as may be in the custody of any
officer of such county. Accurate copies of the same when so
transferred shall be substituted for the original when in the
judgment of such county board the same may be deemed
necessary.
(Source: P.A. 84-25.)
(55 ILCS 120/2) (from Ch. 128, par. 19)
Sec. 2. The officer having the custody of such papers,
drawings, maps, writings and records shall permit search to
be made at all reasonable hours and under his supervision for
such as may be deemed of historic interest. Whenever so
directed by the county board in the manner prescribed in the
foregoing section such officer shall deliver the same to the
trustee, directors or librarian or other officer of the
Historic Preservation Agency Historical Library Division or
society designated by such county board.
(Source: P.A. 84-25.)
Section 10-30. The Illinois Municipal Code is amended by
changing Section 11-48-1 as follows:
(65 ILCS 5/11-48-1) (from Ch. 24, par. 11-48-1)
Sec. 11-48-1. The city council or board of trustees of
every city, incorporated town or village may, by order or
resolution authorize and direct to be transferred to the
Lincoln Presidential Library Illinois State Historical
Society, the Historical Library Division, the State Archives
or to the State University Library at Urbana, Illinois, or to
any historical society duly incorporated and located within
their respective counties, such official papers, drawings,
maps, writings and records of every description as may be
deemed of historic interest or value, and as may be in the
custody of any officer of such county, city, incorporated
town or village. Accurate copies of the same when so
transferred shall be substituted for the original when in the
judgment of such city council or board of trustees the same
may be deemed necessary.
(Source: P.A. 84-25.)
Section 10-40. The Liquor Control Act of 1934 is amended
by changing Section 6-15 as follows:
(235 ILCS 5/6-15) (from Ch. 43, par. 130)
Sec. 6-15. No alcoholic liquors shall be sold or
delivered in any building belonging to or under the control
of the State or any political subdivision thereof except as
provided in this Act. The corporate authorities of any city,
village, incorporated town or township may provide by
ordinance, however, that alcoholic liquor may be sold or
delivered in any specifically designated building belonging
to or under the control of the municipality or township, or
in any building located on land under the control of the
municipality; provided that such township complies with all
applicable local ordinances in any incorporated area of the
township. Alcoholic liquors may be delivered to and sold at
any airport belonging to or under the control of a
municipality of more than 25,000 inhabitants, or in any
building owned by a park district organized under the Park
District Code, subject to the approval of the governing board
of the district, or in any building or on any golf course
owned by a forest preserve district organized under the
Downstate Forest Preserve District Act, subject to the
approval of the governing board of the district, or on the
grounds within 500 feet of any building owned by a forest
preserve district organized under the Downstate Forest
Preserve District Act during times when food is dispensed for
consumption within 500 feet of the building from which the
food is dispensed, subject to the approval of the governing
board of the district, or in a building owned by a Local Mass
Transit District organized under the Local Mass Transit
District Act, subject to the approval of the governing Board
of the District, or in Bicentennial Park, or on the premises
of the City of Mendota Lake Park located adjacent to Route 51
in Mendota, Illinois, or on the premises of Camden Park in
Milan, Illinois, or in the community center owned by the City
of Loves Park that is located at 1000 River Park Drive in
Loves Park, Illinois, or, in connection with the operation of
an established food serving facility during times when food
is dispensed for consumption on the premises, and at the
following aquarium and museums located in public parks: Art
Institute of Chicago, Chicago Academy of Sciences, Chicago
Historical Society, Field Museum of Natural History, Museum
of Science and Industry, DuSable Museum of African American
History, John G. Shedd Aquarium and Adler Planetarium, or at
Lakeview Museum of Arts and Sciences in Peoria, or in
connection with the operation of the facilities of the
Chicago Zoological Society or the Chicago Horticultural
Society on land owned by the Forest Preserve District of Cook
County, or on any land used for a golf course or for
recreational purposes owned by the Forest Preserve District
of Cook County, subject to the control of the Forest Preserve
District Board of Commissioners and applicable local law,
provided that dram shop liability insurance is provided at
maximum coverage limits so as to hold the District harmless
from all financial loss, damage, and harm, or in any building
located on land owned by the Chicago Park District if
approved by the Park District Commissioners, or on any land
used for a golf course or for recreational purposes and owned
by the Illinois International Port District if approved by
the District's governing board, or at any airport, golf
course, faculty center, or facility in which conference and
convention type activities take place belonging to or under
control of any State university or public community college
district, provided that with respect to a facility for
conference and convention type activities alcoholic liquors
shall be limited to the use of the convention or conference
participants or participants in cultural, political or
educational activities held in such facilities, and provided
further that the faculty or staff of the State university or
a public community college district, or members of an
organization of students, alumni, faculty or staff of the
State university or a public community college district are
active participants in the conference or convention, or in
Memorial Stadium on the campus of the University of Illinois
at Urbana-Champaign during games in which the Chicago Bears
professional football team is playing in that stadium during
the renovation of Soldier Field, not more than one and a half
hours before the start of the game and not after the end of
the third quarter of the game, or by a catering establishment
which has rented facilities from a board of trustees of a
public community college district, or, if approved by the
District board, on land owned by the Metropolitan Sanitary
District of Greater Chicago and leased to others for a term
of at least 20 years. Nothing in this Section precludes the
sale or delivery of alcoholic liquor in the form of original
packaged goods in premises located at 500 S. Racine in
Chicago belonging to the University of Illinois and used
primarily as a grocery store by a commercial tenant during
the term of a lease that predates the University's
acquisition of the premises; but the University shall have no
power or authority to renew, transfer, or extend the lease
with terms allowing the sale of alcoholic liquor; and the
sale of alcoholic liquor shall be subject to all local laws
and regulations. After the acquisition by Winnebago County
of the property located at 404 Elm Street in Rockford, a
commercial tenant who sold alcoholic liquor at retail on a
portion of the property under a valid license at the time of
the acquisition may continue to do so for so long as the
tenant and the County may agree under existing or future
leases, subject to all local laws and regulations regarding
the sale of alcoholic liquor. Each facility shall provide
dram shop liability in maximum insurance coverage limits so
as to save harmless the State, municipality, State
university, airport, golf course, faculty center, facility in
which conference and convention type activities take place,
park district, Forest Preserve District, public community
college district, aquarium, museum, or sanitary district from
all financial loss, damage or harm. Alcoholic liquors may be
sold at retail in buildings of golf courses owned by
municipalities in connection with the operation of an
established food serving facility during times when food is
dispensed for consumption upon the premises. Alcoholic
liquors may be delivered to and sold at retail in any
building owned by a fire protection district organized under
the Fire Protection District Act, provided that such delivery
and sale is approved by the board of trustees of the
district, and provided further that such delivery and sale is
limited to fundraising events and to a maximum of 6 events
per year.
Alcoholic liquor may be delivered to and sold at retail
in the Dorchester Senior Business Center owned by the Village
of Dolton if the alcoholic liquor is sold or dispensed only
in connection with organized functions for which the planned
attendance is 20 or more persons, and if the person or
facility selling or dispensing the alcoholic liquor has
provided dram shop liability insurance in maximum limits so
as to hold harmless the Village of Dolton and the State from
all financial loss, damage and harm.
Alcoholic liquors may be delivered to and sold at retail
in any building used as an Illinois State Armory provided:
(i) the Adjutant General's written consent to the
issuance of a license to sell alcoholic liquor in such
building is filed with the Commission;
(ii) the alcoholic liquor is sold or dispensed only
in connection with organized functions held on special
occasions;
(iii) the organized function is one for which the
planned attendance is 25 or more persons; and
(iv) the facility selling or dispensing the
alcoholic liquors has provided dram shop liability
insurance in maximum limits so as to save harmless the
facility and the State from all financial loss, damage or
harm.
Alcoholic liquors may be delivered to and sold at retail
in the Chicago Civic Center, provided that:
(i) the written consent of the Public Building
Commission which administers the Chicago Civic Center is
filed with the Commission;
(ii) the alcoholic liquor is sold or dispensed only
in connection with organized functions held on special
occasions;
(iii) the organized function is one for which the
planned attendance is 25 or more persons;
(iv) the facility selling or dispensing the
alcoholic liquors has provided dram shop liability
insurance in maximum limits so as to hold harmless the
Civic Center, the City of Chicago and the State from all
financial loss, damage or harm; and
(v) all applicable local ordinances are complied
with.
Alcoholic liquors may be delivered or sold in any
building belonging to or under the control of any city,
village or incorporated town where more than 75% of the
physical properties of the building is used for commercial or
recreational purposes, and the building is located upon a
pier extending into or over the waters of a navigable lake or
stream or on the shore of a navigable lake or stream.
Alcoholic liquor may be sold in buildings under the control
of the Department of Natural Resources when written consent
to the issuance of a license to sell alcoholic liquor in such
buildings is filed with the Commission by the Department of
Natural Resources. Notwithstanding any other provision of
this Act, alcoholic liquor sold by a United States Army Corps
of Engineers or Department of Natural Resources
concessionaire who was operating on June 1, 1991 for
on-premises consumption only is not subject to the provisions
of Articles IV and IX. Beer and wine may be sold on the
premises of the Joliet Park District Stadium owned by the
Joliet Park District when written consent to the issuance of
a license to sell beer and wine in such premises is filed
with the local liquor commissioner by the Joliet Park
District. Beer and wine may be sold in buildings on the
grounds of State veterans' homes when written consent to the
issuance of a license to sell beer and wine in such buildings
is filed with the Commission by the Department of Veterans'
Affairs, and the facility shall provide dram shop liability
in maximum insurance coverage limits so as to save the
facility harmless from all financial loss, damage or harm.
Such liquors may be delivered to and sold at any property
owned or held under lease by a Metropolitan Pier and
Exposition Authority or Metropolitan Exposition and
Auditorium Authority.
Beer and wine may be sold and dispensed at professional
sporting events and at professional concerts and other
entertainment events conducted on premises owned by the
Forest Preserve District of Kane County, subject to the
control of the District Commissioners and applicable local
law, provided that dram shop liability insurance is provided
at maximum coverage limits so as to hold the District
harmless from all financial loss, damage and harm.
Nothing in this Section shall preclude the sale or
delivery of beer and wine at a State or county fair or the
sale or delivery of beer or wine at a city fair in any
otherwise lawful manner.
Alcoholic liquors may be sold at retail in buildings in
State parks under the control of the Department of Natural
Resources, provided:
a. the State park has overnight lodging facilities
with some restaurant facilities or, not having overnight
lodging facilities, has restaurant facilities which serve
complete luncheon and dinner or supper meals,
b. consent to the issuance of a license to sell
alcoholic liquors in the buildings has been filed with
the commission by the Department of Natural Resources,
and
c. the alcoholic liquors are sold by the State park
lodge or restaurant concessionaire only during the hours
from 11 o'clock a.m. until 12 o'clock midnight.
Notwithstanding any other provision of this Act,
alcoholic liquor sold by the State park or restaurant
concessionaire is not subject to the provisions of
Articles IV and IX.
Alcoholic liquors may be sold at retail in buildings on
properties under the control of the Historic Sites and
Preservation Division of the Historic Preservation Agency or
the Abraham Lincoln Presidential Library and Museum provided:
a. the property has overnight lodging facilities
with some restaurant facilities or, not having overnight
lodging facilities, has restaurant facilities which serve
complete luncheon and dinner or supper meals,
b. consent to the issuance of a license to sell
alcoholic liquors in the buildings has been filed with
the commission by the Historic Sites and Preservation
Division of the Historic Preservation Agency or the
Abraham Lincoln Presidential Library and Museum, and
c. the alcoholic liquors are sold by the lodge or
restaurant concessionaire only during the hours from 11
o'clock a.m. until 12 o'clock midnight.
The sale of alcoholic liquors pursuant to this Section
does not authorize the establishment and operation of
facilities commonly called taverns, saloons, bars, cocktail
lounges, and the like except as a part of lodge and
restaurant facilities in State parks or golf courses owned by
Forest Preserve Districts with a population of less than
3,000,000 or municipalities or park districts.
Alcoholic liquors may be sold at retail in the
Springfield Administration Building of the Department of
Transportation and the Illinois State Armory in Springfield;
provided, that the controlling government authority may
consent to such sales only if
a. the request is from a not-for-profit
organization;
b. such sales would not impede normal operations of
the departments involved;
c. the not-for-profit organization provides dram
shop liability in maximum insurance coverage limits and
agrees to defend, save harmless and indemnify the State
of Illinois from all financial loss, damage or harm;
d. no such sale shall be made during normal working
hours of the State of Illinois; and
e. the consent is in writing.
Alcoholic liquors may be sold at retail in buildings in
recreational areas of river conservancy districts under the
control of, or leased from, the river conservancy districts.
Such sales are subject to reasonable local regulations as
provided in Article IV; however, no such regulations may
prohibit or substantially impair the sale of alcoholic
liquors on Sundays or Holidays.
Alcoholic liquors may be provided in long term care
facilities owned or operated by a county under Division 5-21
or 5-22 of the Counties Code, when approved by the facility
operator and not in conflict with the regulations of the
Illinois Department of Public Health, to residents of the
facility who have had their consumption of the alcoholic
liquors provided approved in writing by a physician licensed
to practice medicine in all its branches.
Alcoholic liquors may be delivered to and dispensed in
State housing assigned to employees of the Department of
Corrections. No person shall furnish or allow to be furnished
any alcoholic liquors to any prisoner confined in any jail,
reformatory, prison or house of correction except upon a
physician's prescription for medicinal purposes.
Alcoholic liquors may be sold at retail or dispensed at
the Willard Ice Building in Springfield, at the State Library
in Springfield, and at Illinois State Museum facilities by
(1) an agency of the State, whether legislative, judicial or
executive, provided that such agency first obtains written
permission to sell or dispense alcoholic liquors from the
controlling government authority, or by (2) a not-for-profit
organization, provided that such organization:
a. Obtains written consent from the controlling
government authority;
b. Sells or dispenses the alcoholic liquors in a
manner that does not impair normal operations of State
offices located in the building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity in the building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and
in which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing
of alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the
services of a catering establishment for the selling or
dispensing of alcoholic liquors at authorized functions.
The controlling government authority for the Willard Ice
Building in Springfield shall be the Director of the
Department of Revenue. The controlling government authority
for Illinois State Museum facilities shall be the Director of
the Illinois State Museum. The controlling government
authority for the State Library in Springfield shall be the
Secretary of State.
Alcoholic liquors may be delivered to and sold at retail
or dispensed at any facility, property or building under the
jurisdiction of the Historic Sites and Preservation Division
of the Historic Preservation Agency or the Abraham Lincoln
Presidential Library and Museum where the delivery, sale or
dispensing is by (1) an agency of the State, whether
legislative, judicial or executive, provided that such agency
first obtains written permission to sell or dispense
alcoholic liquors from a controlling government authority, or
by (2) a not-for-profit organization provided that such
organization:
a. Obtains written consent from the controlling
government authority;
b. Sells or dispenses the alcoholic liquors in a
manner that does not impair normal workings of State
offices or operations located at the facility, property
or building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity of the
not-for-profit organization in the facility, property or
building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and
in which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing
of alcoholic liquors.
The controlling government authority for the Historic
Sites and Preservation Division of the Historic Preservation
Agency shall be the Director of the Historic Sites and
Preservation, and the controlling government authority for
the Abraham Lincoln Presidential Library and Museum shall be
the Director of the Abraham Lincoln Presidential Library and
Museum Agency.
Alcoholic liquors may be sold at retail or dispensed at
the James R. Thompson Center in Chicago and 222 South College
Street in Springfield, Illinois by (1) a commercial tenant or
subtenant conducting business on the premises under a lease
made pursuant to Section 405-315 of the Department of Central
Management Services Law (20 ILCS 405/405-315), provided that
such tenant or subtenant who sells or dispenses alcoholic
liquors shall procure and maintain dram shop liability
insurance in maximum coverage limits and in which the carrier
agrees to defend, indemnify and save harmless the State of
Illinois from all financial loss, damage or harm arising out
of the sale or dispensing of alcoholic liquors, or by (2) an
agency of the State, whether legislative, judicial or
executive, provided that such agency first obtains written
permission to sell or dispense alcoholic liquors from the
Director of Central Management Services, or by (3) a
not-for-profit organization, provided that such organization:
a. Obtains written consent from the Department of
Central Management Services;
b. Sells or dispenses the alcoholic liquors in a
manner that does not impair normal operations of State
offices located in the building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity in the building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and
in which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing
of alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the
services of a catering establishment for the selling or
dispensing of alcoholic liquors at functions authorized by
the Director of Central Management Services.
Alcoholic liquors may be sold or delivered at any
facility owned by the Illinois Sports Facilities Authority
provided that dram shop liability insurance has been made
available in a form, with such coverage and in such amounts
as the Authority reasonably determines is necessary.
Alcoholic liquors may be sold at retail or dispensed at
the Rockford State Office Building by (1) an agency of the
State, whether legislative, judicial or executive, provided
that such agency first obtains written permission to sell or
dispense alcoholic liquors from the Department of Central
Management Services, or by (2) a not-for-profit organization,
provided that such organization:
a. Obtains written consent from the Department of
Central Management Services;
b. Sells or dispenses the alcoholic liquors in a
manner that does not impair normal operations of State
offices located in the building;
c. Sells or dispenses alcoholic liquors only in
connection with an official activity in the building;
d. Provides, or its catering service provides, dram
shop liability insurance in maximum coverage limits and
in which the carrier agrees to defend, save harmless and
indemnify the State of Illinois from all financial loss,
damage or harm arising out of the selling or dispensing
of alcoholic liquors.
Nothing in this Act shall prevent a not-for-profit
organization or agency of the State from employing the
services of a catering establishment for the selling or
dispensing of alcoholic liquors at functions authorized by
the Department of Central Management Services.
Alcoholic liquors may be sold or delivered in a building
that is owned by McLean County, situated on land owned by the
county in the City of Bloomington, and used by the McLean
County Historical Society if the sale or delivery is approved
by an ordinance adopted by the county board, and the
municipality in which the building is located may not
prohibit that sale or delivery, notwithstanding any other
provision of this Section. The regulation of the sale and
delivery of alcoholic liquor in a building that is owned by
McLean County, situated on land owned by the county, and used
by the McLean County Historical Society as provided in this
paragraph is an exclusive power and function of the State and
is a denial and limitation under Article VII, Section 6,
subsection (h) of the Illinois Constitution of the power of a
home rule municipality to regulate that sale and delivery.
Alcoholic liquors may be sold or delivered in any
building situated on land held in trust for any school
district organized under Article 34 of the School Code, if
the building is not used for school purposes and if the sale
or delivery is approved by the board of education.
Alcoholic liquors may be sold or delivered in buildings
owned by the Community Building Complex Committee of Boone
County, Illinois if the person or facility selling or
dispensing the alcoholic liquor has provided dram shop
liability insurance with coverage and in amounts that the
Committee reasonably determines are necessary.
Alcoholic liquors may be sold or delivered in the
building located at 1200 Centerville Avenue in Belleville,
Illinois and occupied by either the Belleville Area Special
Education District or the Belleville Area Special Services
Cooperative.
(Source: P.A. 91-239, eff. 1-1-00; 91-922, eff. 7-7-00;
92-512, eff. 1-1-02.)
Article 99
Section 99-1. Effective date. This Act takes effect upon
becoming law, except that Article 10 takes effect on July 1,
2002.
Passed in the General Assembly June 02, 2002.
Approved June 28, 2002.
Effective June 28, 2002.
Effective July 01, 2002.
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