97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3313

 

Introduced 2/24/2011, by Rep. Bill Mitchell

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.786 new
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442
70 ILCS 504/42 new

    Amends the State Finance Act and the Central Illinois Economic Development Authority Act. Creates the Central Illinois Economic Development Authority Debt Fund. Provides that moneys in the Fund shall be allocated and appropriated by law to the Central Illinois Economic Development Authority for the purpose of paying the debt service requirements on bonds and notes of the Authority. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that each month $1,875,000 shall be deposited into the Central Illinois Economic Development Authority Debt Fund in the aggregate from proceeds collected under each of the Acts within Macon, Sangamon, Menard, Logan, Christian, DeWitt, Macoupin, Montgomery, Calhoun, Greene, or Jersey County. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Section 5.786 as follows:
 
6    (30 ILCS 105/5.786 new)
7    Sec. 5.786. The Central Illinois Economic Development
8Authority Debt Fund.
 
9    Section 10. The Use Tax Act is amended by changing Section
109 as follows:
 
11    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
12    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
13and trailers that are required to be registered with an agency
14of this State, each retailer required or authorized to collect
15the tax imposed by this Act shall pay to the Department the
16amount of such tax (except as otherwise provided) at the time
17when he is required to file his return for the period during
18which such tax was collected, less a discount of 2.1% prior to
19January 1, 1990, and 1.75% on and after January 1, 1990, or $5
20per calendar year, whichever is greater, which is allowed to
21reimburse the retailer for expenses incurred in collecting the

 

 

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1tax, keeping records, preparing and filing returns, remitting
2the tax and supplying data to the Department on request. In the
3case of retailers who report and pay the tax on a transaction
4by transaction basis, as provided in this Section, such
5discount shall be taken with each such tax remittance instead
6of when such retailer files his periodic return. A retailer
7need not remit that part of any tax collected by him to the
8extent that he is required to remit and does remit the tax
9imposed by the Retailers' Occupation Tax Act, with respect to
10the sale of the same property.
11    Where such tangible personal property is sold under a
12conditional sales contract, or under any other form of sale
13wherein the payment of the principal sum, or a part thereof, is
14extended beyond the close of the period for which the return is
15filed, the retailer, in collecting the tax (except as to motor
16vehicles, watercraft, aircraft, and trailers that are required
17to be registered with an agency of this State), may collect for
18each tax return period, only the tax applicable to that part of
19the selling price actually received during such tax return
20period.
21    Except as provided in this Section, on or before the
22twentieth day of each calendar month, such retailer shall file
23a return for the preceding calendar month. Such return shall be
24filed on forms prescribed by the Department and shall furnish
25such information as the Department may reasonably require.
26    The Department may require returns to be filed on a

 

 

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1quarterly basis. If so required, a return for each calendar
2quarter shall be filed on or before the twentieth day of the
3calendar month following the end of such calendar quarter. The
4taxpayer shall also file a return with the Department for each
5of the first two months of each calendar quarter, on or before
6the twentieth day of the following calendar month, stating:
7        1. The name of the seller;
8        2. The address of the principal place of business from
9    which he engages in the business of selling tangible
10    personal property at retail in this State;
11        3. The total amount of taxable receipts received by him
12    during the preceding calendar month from sales of tangible
13    personal property by him during such preceding calendar
14    month, including receipts from charge and time sales, but
15    less all deductions allowed by law;
16        4. The amount of credit provided in Section 2d of this
17    Act;
18        5. The amount of tax due;
19        5-5. The signature of the taxpayer; and
20        6. Such other reasonable information as the Department
21    may require.
22    If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

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1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1995, a taxpayer who has
7an average monthly tax liability of $50,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 2000, a taxpayer who has
10an annual tax liability of $200,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. The term "annual tax liability" shall be the
13sum of the taxpayer's liabilities under this Act, and under all
14other State and local occupation and use tax laws administered
15by the Department, for the immediately preceding calendar year.
16The term "average monthly tax liability" means the sum of the
17taxpayer's liabilities under this Act, and under all other
18State and local occupation and use tax laws administered by the
19Department, for the immediately preceding calendar year
20divided by 12. Beginning on October 1, 2002, a taxpayer who has
21a tax liability in the amount set forth in subsection (b) of
22Section 2505-210 of the Department of Revenue Law shall make
23all payments required by rules of the Department by electronic
24funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make payments

 

 

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1by electronic funds transfer. All taxpayers required to make
2payments by electronic funds transfer shall make those payments
3for a minimum of one year beginning on October 1.
4    Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7    All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those payments
10in the manner authorized by the Department.
11    The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14    Before October 1, 2000, if the taxpayer's average monthly
15tax liability to the Department under this Act, the Retailers'
16Occupation Tax Act, the Service Occupation Tax Act, the Service
17Use Tax Act was $10,000 or more during the preceding 4 complete
18calendar quarters, he shall file a return with the Department
19each month by the 20th day of the month next following the
20month during which such tax liability is incurred and shall
21make payments to the Department on or before the 7th, 15th,
2222nd and last day of the month during which such liability is
23incurred. On and after October 1, 2000, if the taxpayer's
24average monthly tax liability to the Department under this Act,
25the Retailers' Occupation Tax Act, the Service Occupation Tax
26Act, and the Service Use Tax Act was $20,000 or more during the

 

 

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1preceding 4 complete calendar quarters, he shall file a return
2with the Department each month by the 20th day of the month
3next following the month during which such tax liability is
4incurred and shall make payment to the Department on or before
5the 7th, 15th, 22nd and last day of the month during which such
6liability is incurred. If the month during which such tax
7liability is incurred began prior to January 1, 1985, each
8payment shall be in an amount equal to 1/4 of the taxpayer's
9actual liability for the month or an amount set by the
10Department not to exceed 1/4 of the average monthly liability
11of the taxpayer to the Department for the preceding 4 complete
12calendar quarters (excluding the month of highest liability and
13the month of lowest liability in such 4 quarter period). If the
14month during which such tax liability is incurred begins on or
15after January 1, 1985, and prior to January 1, 1987, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 27.5% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1987, and prior to January 1, 1988, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 26.25% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1988, and prior to January 1, 1989, or
26begins on or after January 1, 1996, each payment shall be in an

 

 

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1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during which
4such tax liability is incurred begins on or after January 1,
51989, and prior to January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year or 100% of the taxpayer's
9actual liability for the quarter monthly reporting period. The
10amount of such quarter monthly payments shall be credited
11against the final tax liability of the taxpayer's return for
12that month. Before October 1, 2000, once applicable, the
13requirement of the making of quarter monthly payments to the
14Department shall continue until such taxpayer's average
15monthly liability to the Department during the preceding 4
16complete calendar quarters (excluding the month of highest
17liability and the month of lowest liability) is less than
18$9,000, or until such taxpayer's average monthly liability to
19the Department as computed for each calendar quarter of the 4
20preceding complete calendar quarter period is less than
21$10,000. However, if a taxpayer can show the Department that a
22substantial change in the taxpayer's business has occurred
23which causes the taxpayer to anticipate that his average
24monthly tax liability for the reasonably foreseeable future
25will fall below the $10,000 threshold stated above, then such
26taxpayer may petition the Department for change in such

 

 

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1taxpayer's reporting status. On and after October 1, 2000, once
2applicable, the requirement of the making of quarter monthly
3payments to the Department shall continue until such taxpayer's
4average monthly liability to the Department during the
5preceding 4 complete calendar quarters (excluding the month of
6highest liability and the month of lowest liability) is less
7than $19,000 or until such taxpayer's average monthly liability
8to the Department as computed for each calendar quarter of the
94 preceding complete calendar quarter period is less than
10$20,000. However, if a taxpayer can show the Department that a
11substantial change in the taxpayer's business has occurred
12which causes the taxpayer to anticipate that his average
13monthly tax liability for the reasonably foreseeable future
14will fall below the $20,000 threshold stated above, then such
15taxpayer may petition the Department for a change in such
16taxpayer's reporting status. The Department shall change such
17taxpayer's reporting status unless it finds that such change is
18seasonal in nature and not likely to be long term. If any such
19quarter monthly payment is not paid at the time or in the
20amount required by this Section, then the taxpayer shall be
21liable for penalties and interest on the difference between the
22minimum amount due and the amount of such quarter monthly
23payment actually and timely paid, except insofar as the
24taxpayer has previously made payments for that month to the
25Department in excess of the minimum payments previously due as
26provided in this Section. The Department shall make reasonable

 

 

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1rules and regulations to govern the quarter monthly payment
2amount and quarter monthly payment dates for taxpayers who file
3on other than a calendar monthly basis.
4    If any such payment provided for in this Section exceeds
5the taxpayer's liabilities under this Act, the Retailers'
6Occupation Tax Act, the Service Occupation Tax Act and the
7Service Use Tax Act, as shown by an original monthly return,
8the Department shall issue to the taxpayer a credit memorandum
9no later than 30 days after the date of payment, which
10memorandum may be submitted by the taxpayer to the Department
11in payment of tax liability subsequently to be remitted by the
12taxpayer to the Department or be assigned by the taxpayer to a
13similar taxpayer under this Act, the Retailers' Occupation Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department, except that if such excess
17payment is shown on an original monthly return and is made
18after December 31, 1986, no credit memorandum shall be issued,
19unless requested by the taxpayer. If no such request is made,
20the taxpayer may credit such excess payment against tax
21liability subsequently to be remitted by the taxpayer to the
22Department under this Act, the Retailers' Occupation Tax Act,
23the Service Occupation Tax Act or the Service Use Tax Act, in
24accordance with reasonable rules and regulations prescribed by
25the Department. If the Department subsequently determines that
26all or any part of the credit taken was not actually due to the

 

 

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1taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
2be reduced by 2.1% or 1.75% of the difference between the
3credit taken and that actually due, and the taxpayer shall be
4liable for penalties and interest on such difference.
5    If the retailer is otherwise required to file a monthly
6return and if the retailer's average monthly tax liability to
7the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February, and March of a given
10year being due by April 20 of such year; with the return for
11April, May and June of a given year being due by July 20 of such
12year; with the return for July, August and September of a given
13year being due by October 20 of such year, and with the return
14for October, November and December of a given year being due by
15January 20 of the following year.
16    If the retailer is otherwise required to file a monthly or
17quarterly return and if the retailer's average monthly tax
18liability to the Department does not exceed $50, the Department
19may authorize his returns to be filed on an annual basis, with
20the return for a given year being due by January 20 of the
21following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a retailer may file his return, in the

 

 

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1case of any retailer who ceases to engage in a kind of business
2which makes him responsible for filing returns under this Act,
3such retailer shall file a final return under this Act with the
4Department not more than one month after discontinuing such
5business.
6    In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, every retailer selling this kind of
9tangible personal property shall file, with the Department,
10upon a form to be prescribed and supplied by the Department, a
11separate return for each such item of tangible personal
12property which the retailer sells, except that if, in the same
13transaction, (i) a retailer of aircraft, watercraft, motor
14vehicles or trailers transfers more than one aircraft,
15watercraft, motor vehicle or trailer to another aircraft,
16watercraft, motor vehicle or trailer retailer for the purpose
17of resale or (ii) a retailer of aircraft, watercraft, motor
18vehicles, or trailers transfers more than one aircraft,
19watercraft, motor vehicle, or trailer to a purchaser for use as
20a qualifying rolling stock as provided in Section 3-55 of this
21Act, then that seller may report the transfer of all the
22aircraft, watercraft, motor vehicles or trailers involved in
23that transaction to the Department on the same uniform
24invoice-transaction reporting return form. For purposes of
25this Section, "watercraft" means a Class 2, Class 3, or Class 4
26watercraft as defined in Section 3-2 of the Boat Registration

 

 

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1and Safety Act, a personal watercraft, or any boat equipped
2with an inboard motor.
3    The transaction reporting return in the case of motor
4vehicles or trailers that are required to be registered with an
5agency of this State, shall be the same document as the Uniform
6Invoice referred to in Section 5-402 of the Illinois Vehicle
7Code and must show the name and address of the seller; the name
8and address of the purchaser; the amount of the selling price
9including the amount allowed by the retailer for traded-in
10property, if any; the amount allowed by the retailer for the
11traded-in tangible personal property, if any, to the extent to
12which Section 2 of this Act allows an exemption for the value
13of traded-in property; the balance payable after deducting such
14trade-in allowance from the total selling price; the amount of
15tax due from the retailer with respect to such transaction; the
16amount of tax collected from the purchaser by the retailer on
17such transaction (or satisfactory evidence that such tax is not
18due in that particular instance, if that is claimed to be the
19fact); the place and date of the sale; a sufficient
20identification of the property sold; such other information as
21is required in Section 5-402 of the Illinois Vehicle Code, and
22such other information as the Department may reasonably
23require.
24    The transaction reporting return in the case of watercraft
25and aircraft must show the name and address of the seller; the
26name and address of the purchaser; the amount of the selling

 

 

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1price including the amount allowed by the retailer for
2traded-in property, if any; the amount allowed by the retailer
3for the traded-in tangible personal property, if any, to the
4extent to which Section 2 of this Act allows an exemption for
5the value of traded-in property; the balance payable after
6deducting such trade-in allowance from the total selling price;
7the amount of tax due from the retailer with respect to such
8transaction; the amount of tax collected from the purchaser by
9the retailer on such transaction (or satisfactory evidence that
10such tax is not due in that particular instance, if that is
11claimed to be the fact); the place and date of the sale, a
12sufficient identification of the property sold, and such other
13information as the Department may reasonably require.
14    Such transaction reporting return shall be filed not later
15than 20 days after the date of delivery of the item that is
16being sold, but may be filed by the retailer at any time sooner
17than that if he chooses to do so. The transaction reporting
18return and tax remittance or proof of exemption from the tax
19that is imposed by this Act may be transmitted to the
20Department by way of the State agency with which, or State
21officer with whom, the tangible personal property must be
22titled or registered (if titling or registration is required)
23if the Department and such agency or State officer determine
24that this procedure will expedite the processing of
25applications for title or registration.
26    With each such transaction reporting return, the retailer

 

 

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1shall remit the proper amount of tax due (or shall submit
2satisfactory evidence that the sale is not taxable if that is
3the case), to the Department or its agents, whereupon the
4Department shall issue, in the purchaser's name, a tax receipt
5(or a certificate of exemption if the Department is satisfied
6that the particular sale is tax exempt) which such purchaser
7may submit to the agency with which, or State officer with
8whom, he must title or register the tangible personal property
9that is involved (if titling or registration is required) in
10support of such purchaser's application for an Illinois
11certificate or other evidence of title or registration to such
12tangible personal property.
13    No retailer's failure or refusal to remit tax under this
14Act precludes a user, who has paid the proper tax to the
15retailer, from obtaining his certificate of title or other
16evidence of title or registration (if titling or registration
17is required) upon satisfying the Department that such user has
18paid the proper tax (if tax is due) to the retailer. The
19Department shall adopt appropriate rules to carry out the
20mandate of this paragraph.
21    If the user who would otherwise pay tax to the retailer
22wants the transaction reporting return filed and the payment of
23tax or proof of exemption made to the Department before the
24retailer is willing to take these actions and such user has not
25paid the tax to the retailer, such user may certify to the fact
26of such delay by the retailer, and may (upon the Department

 

 

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1being satisfied of the truth of such certification) transmit
2the information required by the transaction reporting return
3and the remittance for tax or proof of exemption directly to
4the Department and obtain his tax receipt or exemption
5determination, in which event the transaction reporting return
6and tax remittance (if a tax payment was required) shall be
7credited by the Department to the proper retailer's account
8with the Department, but without the 2.1% or 1.75% discount
9provided for in this Section being allowed. When the user pays
10the tax directly to the Department, he shall pay the tax in the
11same amount and in the same form in which it would be remitted
12if the tax had been remitted to the Department by the retailer.
13    Where a retailer collects the tax with respect to the
14selling price of tangible personal property which he sells and
15the purchaser thereafter returns such tangible personal
16property and the retailer refunds the selling price thereof to
17the purchaser, such retailer shall also refund, to the
18purchaser, the tax so collected from the purchaser. When filing
19his return for the period in which he refunds such tax to the
20purchaser, the retailer may deduct the amount of the tax so
21refunded by him to the purchaser from any other use tax which
22such retailer may be required to pay or remit to the
23Department, as shown by such return, if the amount of the tax
24to be deducted was previously remitted to the Department by
25such retailer. If the retailer has not previously remitted the
26amount of such tax to the Department, he is entitled to no

 

 

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1deduction under this Act upon refunding such tax to the
2purchaser.
3    Any retailer filing a return under this Section shall also
4include (for the purpose of paying tax thereon) the total tax
5covered by such return upon the selling price of tangible
6personal property purchased by him at retail from a retailer,
7but as to which the tax imposed by this Act was not collected
8from the retailer filing such return, and such retailer shall
9remit the amount of such tax to the Department when filing such
10return.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable retailers, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the retailer has more than one business registered
18with the Department under separate registration under this Act,
19such retailer may not file each return that is due as a single
20return covering all such registered businesses, but shall file
21separate returns for each such registered business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund, a special
24fund in the State Treasury which is hereby created, the net
25revenue realized for the preceding month from the 1% tax on
26sales of food for human consumption which is to be consumed off

 

 

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1the premises where it is sold (other than alcoholic beverages,
2soft drinks and food which has been prepared for immediate
3consumption) and prescription and nonprescription medicines,
4drugs, medical appliances and insulin, urine testing
5materials, syringes and needles used by diabetics.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund 4% of the
8net revenue realized for the preceding month from the 6.25%
9general rate on the selling price of tangible personal property
10which is purchased outside Illinois at retail from a retailer
11and which is titled or registered by an agency of this State's
12government.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund, a special
15fund in the State Treasury, 20% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property, other than tangible
18personal property which is purchased outside Illinois at retail
19from a retailer and which is titled or registered by an agency
20of this State's government.
21    Beginning August 1, 2000, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund 100% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol. Beginning
25September 1, 2010, each month the Department shall pay into the
26State and Local Sales Tax Reform Fund 100% of the net revenue

 

 

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1realized for the preceding month from the 1.25% rate on the
2selling price of sales tax holiday items.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the net revenue
5realized for the preceding month from the 6.25% general rate on
6the selling price of tangible personal property which is
7purchased outside Illinois at retail from a retailer and which
8is titled or registered by an agency of this State's
9government.
10    Beginning October 1, 2009, each month the Department shall
11pay into the Capital Projects Fund an amount that is equal to
12an amount estimated by the Department to represent 80% of the
13net revenue realized for the preceding month from the sale of
14candy, grooming and hygiene products, and soft drinks that had
15been taxed at a rate of 1% prior to September 1, 2009 but that
16is now taxed at 6.25%.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, (a) 1.75% thereof shall be paid into the
19Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
20and after July 1, 1989, 3.8% thereof shall be paid into the
21Build Illinois Fund; provided, however, that if in any fiscal
22year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
23may be, of the moneys received by the Department and required
24to be paid into the Build Illinois Fund pursuant to Section 3
25of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
26Act, Section 9 of the Service Use Tax Act, and Section 9 of the

 

 

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1Service Occupation Tax Act, such Acts being hereinafter called
2the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3may be, of moneys being hereinafter called the "Tax Act
4Amount", and (2) the amount transferred to the Build Illinois
5Fund from the State and Local Sales Tax Reform Fund shall be
6less than the Annual Specified Amount (as defined in Section 3
7of the Retailers' Occupation Tax Act), an amount equal to the
8difference shall be immediately paid into the Build Illinois
9Fund from other moneys received by the Department pursuant to
10the Tax Acts; and further provided, that if on the last
11business day of any month the sum of (1) the Tax Act Amount
12required to be deposited into the Build Illinois Bond Account
13in the Build Illinois Fund during such month and (2) the amount
14transferred during such month to the Build Illinois Fund from
15the State and Local Sales Tax Reform Fund shall have been less
16than 1/12 of the Annual Specified Amount, an amount equal to
17the difference shall be immediately paid into the Build
18Illinois Fund from other moneys received by the Department
19pursuant to the Tax Acts; and, further provided, that in no
20event shall the payments required under the preceding proviso
21result in aggregate payments into the Build Illinois Fund
22pursuant to this clause (b) for any fiscal year in excess of
23the greater of (i) the Tax Act Amount or (ii) the Annual
24Specified Amount for such fiscal year; and, further provided,
25that the amounts payable into the Build Illinois Fund under
26this clause (b) shall be payable only until such time as the

 

 

HB3313- 20 -LRB097 02917 HLH 42941 b

1aggregate amount on deposit under each trust indenture securing
2Bonds issued and outstanding pursuant to the Build Illinois
3Bond Act is sufficient, taking into account any future
4investment income, to fully provide, in accordance with such
5indenture, for the defeasance of or the payment of the
6principal of, premium, if any, and interest on the Bonds
7secured by such indenture and on any Bonds expected to be
8issued thereafter and all fees and costs payable with respect
9thereto, all as certified by the Director of the Bureau of the
10Budget (now Governor's Office of Management and Budget). If on
11the last business day of any month in which Bonds are
12outstanding pursuant to the Build Illinois Bond Act, the
13aggregate of the moneys deposited in the Build Illinois Bond
14Account in the Build Illinois Fund in such month shall be less
15than the amount required to be transferred in such month from
16the Build Illinois Bond Account to the Build Illinois Bond
17Retirement and Interest Fund pursuant to Section 13 of the
18Build Illinois Bond Act, an amount equal to such deficiency
19shall be immediately paid from other moneys received by the
20Department pursuant to the Tax Acts to the Build Illinois Fund;
21provided, however, that any amounts paid to the Build Illinois
22Fund in any fiscal year pursuant to this sentence shall be
23deemed to constitute payments pursuant to clause (b) of the
24preceding sentence and shall reduce the amount otherwise
25payable for such fiscal year pursuant to clause (b) of the
26preceding sentence. The moneys received by the Department

 

 

HB3313- 21 -LRB097 02917 HLH 42941 b

1pursuant to this Act and required to be deposited into the
2Build Illinois Fund are subject to the pledge, claim and charge
3set forth in Section 12 of the Build Illinois Bond Act.
4    Subject to payment of amounts into the Build Illinois Fund
5as provided in the preceding paragraph or in any amendment
6thereto hereafter enacted, the following specified monthly
7installment of the amount requested in the certificate of the
8Chairman of the Metropolitan Pier and Exposition Authority
9provided under Section 8.25f of the State Finance Act, but not
10in excess of the sums designated as "Total Deposit", shall be
11deposited in the aggregate from collections under Section 9 of
12the Use Tax Act, Section 9 of the Service Use Tax Act, Section
139 of the Service Occupation Tax Act, and Section 3 of the
14Retailers' Occupation Tax Act into the McCormick Place
15Expansion Project Fund in the specified fiscal years.
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000

 

 

HB3313- 22 -LRB097 02917 HLH 42941 b

12002 93,000,000
22003 99,000,000
32004103,000,000
42005108,000,000
52006113,000,000
62007119,000,000
72008126,000,000
82009132,000,000
92010139,000,000
102011146,000,000
112012153,000,000
122013161,000,000
132014170,000,000
142015179,000,000
152016189,000,000
162017199,000,000
172018210,000,000
182019221,000,000
192020233,000,000
202021246,000,000
212022260,000,000
222023275,000,000
232024 275,000,000
242025 275,000,000
252026 279,000,000
262027 292,000,000

 

 

HB3313- 23 -LRB097 02917 HLH 42941 b

12028 307,000,000
22029 322,000,000
32030 338,000,000
42031 350,000,000
52032 350,000,000
6and
7each fiscal year
8thereafter that bonds
9are outstanding under
10Section 13.2 of the
11Metropolitan Pier and
12Exposition Authority Act,
13but not after fiscal year 2060.
14    Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Pier and Exposition
21Authority Act, plus cumulative deficiencies in the deposits
22required under this Section for previous months and years,
23shall be deposited into the McCormick Place Expansion Project
24Fund, until the full amount requested for the fiscal year, but
25not in excess of the amount specified above as "Total Deposit",
26has been deposited.

 

 

HB3313- 24 -LRB097 02917 HLH 42941 b

1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993, the Department shall each
5month pay into the Illinois Tax Increment Fund 0.27% of 80% of
6the net revenue realized for the preceding month from the 6.25%
7general rate on the selling price of tangible personal
8property.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning on January 20, 2012, and on the 20th day of
13each month of each calendar year thereafter, $1,875,000 shall
14be deposited into the Central Illinois Economic Development
15Authority Debt Fund in the aggregate from collections under
16Section 9 of this Act, Section 9 of the Service Use Tax Act,
17Section 9 of the Service Occupation Tax Act, and Section 3 of
18the Retailers' Occupation Tax Act that are collected from
19within Macon, Sangamon, Menard, Logan, Christian, DeWitt,
20Macoupin, Montgomery, Calhoun, Greene, or Jersey County.
21    Subject to payment of amounts into the Build Illinois Fund,
22and the McCormick Place Expansion Project Fund, and the Central
23Illinois Economic Development Authority Debt Fund pursuant to
24the preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

HB3313- 25 -LRB097 02917 HLH 42941 b

1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the State
11Treasury and 25% shall be reserved in a special account and
12used only for the transfer to the Common School Fund as part of
13the monthly transfer from the General Revenue Fund in
14accordance with Section 8a of the State Finance Act.
15    As soon as possible after the first day of each month, upon
16certification of the Department of Revenue, the Comptroller
17shall order transferred and the Treasurer shall transfer from
18the General Revenue Fund to the Motor Fuel Tax Fund an amount
19equal to 1.7% of 80% of the net revenue realized under this Act
20for the second preceding month. Beginning April 1, 2000, this
21transfer is no longer required and shall not be made.
22    Net revenue realized for a month shall be the revenue
23collected by the State pursuant to this Act, less the amount
24paid out during that month as refunds to taxpayers for
25overpayment of liability.
26    For greater simplicity of administration, manufacturers,

 

 

HB3313- 26 -LRB097 02917 HLH 42941 b

1importers and wholesalers whose products are sold at retail in
2Illinois by numerous retailers, and who wish to do so, may
3assume the responsibility for accounting and paying to the
4Department all tax accruing under this Act with respect to such
5sales, if the retailers who are affected do not make written
6objection to the Department to this arrangement.
7(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
8eff. 5-27-10; 96-1012, eff. 7-7-10; revised 7-22-10.)
 
9    Section 15. The Service Use Tax Act is amended by changing
10Section 9 as follows:
 
11    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
12    Sec. 9. Each serviceman required or authorized to collect
13the tax herein imposed shall pay to the Department the amount
14of such tax (except as otherwise provided) at the time when he
15is required to file his return for the period during which such
16tax was collected, less a discount of 2.1% prior to January 1,
171990 and 1.75% on and after January 1, 1990, or $5 per calendar
18year, whichever is greater, which is allowed to reimburse the
19serviceman for expenses incurred in collecting the tax, keeping
20records, preparing and filing returns, remitting the tax and
21supplying data to the Department on request. A serviceman need
22not remit that part of any tax collected by him to the extent
23that he is required to pay and does pay the tax imposed by the
24Service Occupation Tax Act with respect to his sale of service

 

 

HB3313- 27 -LRB097 02917 HLH 42941 b

1involving the incidental transfer by him of the same property.
2    Except as provided hereinafter in this Section, on or
3before the twentieth day of each calendar month, such
4serviceman shall file a return for the preceding calendar month
5in accordance with reasonable Rules and Regulations to be
6promulgated by the Department. Such return shall be filed on a
7form prescribed by the Department and shall contain such
8information as the Department may reasonably require.
9    The Department may require returns to be filed on a
10quarterly basis. If so required, a return for each calendar
11quarter shall be filed on or before the twentieth day of the
12calendar month following the end of such calendar quarter. The
13taxpayer shall also file a return with the Department for each
14of the first two months of each calendar quarter, on or before
15the twentieth day of the following calendar month, stating:
16        1. The name of the seller;
17        2. The address of the principal place of business from
18    which he engages in business as a serviceman in this State;
19        3. The total amount of taxable receipts received by him
20    during the preceding calendar month, including receipts
21    from charge and time sales, but less all deductions allowed
22    by law;
23        4. The amount of credit provided in Section 2d of this
24    Act;
25        5. The amount of tax due;
26        5-5. The signature of the taxpayer; and

 

 

HB3313- 28 -LRB097 02917 HLH 42941 b

1        6. Such other reasonable information as the Department
2    may require.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1995, a taxpayer who has
14an average monthly tax liability of $50,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 2000, a taxpayer who has
17an annual tax liability of $200,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. The term "annual tax liability" shall be the
20sum of the taxpayer's liabilities under this Act, and under all
21other State and local occupation and use tax laws administered
22by the Department, for the immediately preceding calendar year.
23The term "average monthly tax liability" means the sum of the
24taxpayer's liabilities under this Act, and under all other
25State and local occupation and use tax laws administered by the
26Department, for the immediately preceding calendar year

 

 

HB3313- 29 -LRB097 02917 HLH 42941 b

1divided by 12. Beginning on October 1, 2002, a taxpayer who has
2a tax liability in the amount set forth in subsection (b) of
3Section 2505-210 of the Department of Revenue Law shall make
4all payments required by rules of the Department by electronic
5funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make payments
8by electronic funds transfer. All taxpayers required to make
9payments by electronic funds transfer shall make those payments
10for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those payments
17in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    If the serviceman is otherwise required to file a monthly
22return and if the serviceman's average monthly tax liability to
23the Department does not exceed $200, the Department may
24authorize his returns to be filed on a quarter annual basis,
25with the return for January, February and March of a given year
26being due by April 20 of such year; with the return for April,

 

 

HB3313- 30 -LRB097 02917 HLH 42941 b

1May and June of a given year being due by July 20 of such year;
2with the return for July, August and September of a given year
3being due by October 20 of such year, and with the return for
4October, November and December of a given year being due by
5January 20 of the following year.
6    If the serviceman is otherwise required to file a monthly
7or quarterly return and if the serviceman's average monthly tax
8liability to the Department does not exceed $50, the Department
9may authorize his returns to be filed on an annual basis, with
10the return for a given year being due by January 20 of the
11following year.
12    Such quarter annual and annual returns, as to form and
13substance, shall be subject to the same requirements as monthly
14returns.
15    Notwithstanding any other provision in this Act concerning
16the time within which a serviceman may file his return, in the
17case of any serviceman who ceases to engage in a kind of
18business which makes him responsible for filing returns under
19this Act, such serviceman shall file a final return under this
20Act with the Department not more than 1 month after
21discontinuing such business.
22    Where a serviceman collects the tax with respect to the
23selling price of property which he sells and the purchaser
24thereafter returns such property and the serviceman refunds the
25selling price thereof to the purchaser, such serviceman shall
26also refund, to the purchaser, the tax so collected from the

 

 

HB3313- 31 -LRB097 02917 HLH 42941 b

1purchaser. When filing his return for the period in which he
2refunds such tax to the purchaser, the serviceman may deduct
3the amount of the tax so refunded by him to the purchaser from
4any other Service Use Tax, Service Occupation Tax, retailers'
5occupation tax or use tax which such serviceman may be required
6to pay or remit to the Department, as shown by such return,
7provided that the amount of the tax to be deducted shall
8previously have been remitted to the Department by such
9serviceman. If the serviceman shall not previously have
10remitted the amount of such tax to the Department, he shall be
11entitled to no deduction hereunder upon refunding such tax to
12the purchaser.
13    Any serviceman filing a return hereunder shall also include
14the total tax upon the selling price of tangible personal
15property purchased for use by him as an incident to a sale of
16service, and such serviceman shall remit the amount of such tax
17to the Department when filing such return.
18    If experience indicates such action to be practicable, the
19Department may prescribe and furnish a combination or joint
20return which will enable servicemen, who are required to file
21returns hereunder and also under the Service Occupation Tax
22Act, to furnish all the return information required by both
23Acts on the one form.
24    Where the serviceman has more than one business registered
25with the Department under separate registration hereunder,
26such serviceman shall not file each return that is due as a

 

 

HB3313- 32 -LRB097 02917 HLH 42941 b

1single return covering all such registered businesses, but
2shall file separate returns for each such registered business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Tax Reform Fund, a special fund in
5the State Treasury, the net revenue realized for the preceding
6month from the 1% tax on sales of food for human consumption
7which is to be consumed off the premises where it is sold
8(other than alcoholic beverages, soft drinks and food which has
9been prepared for immediate consumption) and prescription and
10nonprescription medicines, drugs, medical appliances and
11insulin, urine testing materials, syringes and needles used by
12diabetics.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 20% of the
15net revenue realized for the preceding month from the 6.25%
16general rate on transfers of tangible personal property, other
17than tangible personal property which is purchased outside
18Illinois at retail from a retailer and which is titled or
19registered by an agency of this State's government.
20    Beginning August 1, 2000, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 100% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

HB3313- 33 -LRB097 02917 HLH 42941 b

1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4is now taxed at 6.25%.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, (a) 1.75% thereof shall be paid into the
7Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8and after July 1, 1989, 3.8% thereof shall be paid into the
9Build Illinois Fund; provided, however, that if in any fiscal
10year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
11may be, of the moneys received by the Department and required
12to be paid into the Build Illinois Fund pursuant to Section 3
13of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
14Act, Section 9 of the Service Use Tax Act, and Section 9 of the
15Service Occupation Tax Act, such Acts being hereinafter called
16the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
17may be, of moneys being hereinafter called the "Tax Act
18Amount", and (2) the amount transferred to the Build Illinois
19Fund from the State and Local Sales Tax Reform Fund shall be
20less than the Annual Specified Amount (as defined in Section 3
21of the Retailers' Occupation Tax Act), an amount equal to the
22difference shall be immediately paid into the Build Illinois
23Fund from other moneys received by the Department pursuant to
24the Tax Acts; and further provided, that if on the last
25business day of any month the sum of (1) the Tax Act Amount
26required to be deposited into the Build Illinois Bond Account

 

 

HB3313- 34 -LRB097 02917 HLH 42941 b

1in the Build Illinois Fund during such month and (2) the amount
2transferred during such month to the Build Illinois Fund from
3the State and Local Sales Tax Reform Fund shall have been less
4than 1/12 of the Annual Specified Amount, an amount equal to
5the difference shall be immediately paid into the Build
6Illinois Fund from other moneys received by the Department
7pursuant to the Tax Acts; and, further provided, that in no
8event shall the payments required under the preceding proviso
9result in aggregate payments into the Build Illinois Fund
10pursuant to this clause (b) for any fiscal year in excess of
11the greater of (i) the Tax Act Amount or (ii) the Annual
12Specified Amount for such fiscal year; and, further provided,
13that the amounts payable into the Build Illinois Fund under
14this clause (b) shall be payable only until such time as the
15aggregate amount on deposit under each trust indenture securing
16Bonds issued and outstanding pursuant to the Build Illinois
17Bond Act is sufficient, taking into account any future
18investment income, to fully provide, in accordance with such
19indenture, for the defeasance of or the payment of the
20principal of, premium, if any, and interest on the Bonds
21secured by such indenture and on any Bonds expected to be
22issued thereafter and all fees and costs payable with respect
23thereto, all as certified by the Director of the Bureau of the
24Budget (now Governor's Office of Management and Budget). If on
25the last business day of any month in which Bonds are
26outstanding pursuant to the Build Illinois Bond Act, the

 

 

HB3313- 35 -LRB097 02917 HLH 42941 b

1aggregate of the moneys deposited in the Build Illinois Bond
2Account in the Build Illinois Fund in such month shall be less
3than the amount required to be transferred in such month from
4the Build Illinois Bond Account to the Build Illinois Bond
5Retirement and Interest Fund pursuant to Section 13 of the
6Build Illinois Bond Act, an amount equal to such deficiency
7shall be immediately paid from other moneys received by the
8Department pursuant to the Tax Acts to the Build Illinois Fund;
9provided, however, that any amounts paid to the Build Illinois
10Fund in any fiscal year pursuant to this sentence shall be
11deemed to constitute payments pursuant to clause (b) of the
12preceding sentence and shall reduce the amount otherwise
13payable for such fiscal year pursuant to clause (b) of the
14preceding sentence. The moneys received by the Department
15pursuant to this Act and required to be deposited into the
16Build Illinois Fund are subject to the pledge, claim and charge
17set forth in Section 12 of the Build Illinois Bond Act.
18    Subject to payment of amounts into the Build Illinois Fund
19as provided in the preceding paragraph or in any amendment
20thereto hereafter enacted, the following specified monthly
21installment of the amount requested in the certificate of the
22Chairman of the Metropolitan Pier and Exposition Authority
23provided under Section 8.25f of the State Finance Act, but not
24in excess of the sums designated as "Total Deposit", shall be
25deposited in the aggregate from collections under Section 9 of
26the Use Tax Act, Section 9 of the Service Use Tax Act, Section

 

 

HB3313- 36 -LRB097 02917 HLH 42941 b

19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993         $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000

 

 

HB3313- 37 -LRB097 02917 HLH 42941 b

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023275,000,000
112024 275,000,000
122025 275,000,000
132026 279,000,000
142027 292,000,000
152028 307,000,000
162029 322,000,000
172030 338,000,000
182031 350,000,000
192032 350,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

HB3313- 38 -LRB097 02917 HLH 42941 b

1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total Deposit",
14has been deposited.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993, the Department shall each
19month pay into the Illinois Tax Increment Fund 0.27% of 80% of
20the net revenue realized for the preceding month from the 6.25%
21general rate on the selling price of tangible personal
22property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning on January 20, 2012, and on the 20th day of

 

 

HB3313- 39 -LRB097 02917 HLH 42941 b

1each month of each calendar year thereafter, $1,875,000 shall
2be deposited into the Central Illinois Economic Development
3Authority Debt Fund in the aggregate from collections under
4Section 9 of the Use Tax Act, Section 9 of this Act, Section 9
5of the Service Occupation Tax Act, and Section 3 of the
6Retailers' Occupation Tax Act that are collected from within
7Macon, Sangamon, Menard, Logan, Christian, DeWitt, Macoupin,
8Montgomery, Calhoun, Greene, or Jersey County.
9    Subject to payment of amounts into the Build Illinois Fund,
10and the McCormick Place Expansion Project Fund, and the Central
11Illinois Economic Development Authority Debt Fund pursuant to
12the preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    All remaining moneys received by the Department pursuant to
24this Act shall be paid into the General Revenue Fund of the
25State Treasury.
26    As soon as possible after the first day of each month, upon

 

 

HB3313- 40 -LRB097 02917 HLH 42941 b

1certification of the Department of Revenue, the Comptroller
2shall order transferred and the Treasurer shall transfer from
3the General Revenue Fund to the Motor Fuel Tax Fund an amount
4equal to 1.7% of 80% of the net revenue realized under this Act
5for the second preceding month. Beginning April 1, 2000, this
6transfer is no longer required and shall not be made.
7    Net revenue realized for a month shall be the revenue
8collected by the State pursuant to this Act, less the amount
9paid out during that month as refunds to taxpayers for
10overpayment of liability.
11(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
12eff. 5-27-10.)
 
13    Section 20. The Service Occupation Tax Act is amended by
14changing Section 9 as follows:
 
15    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
16    Sec. 9. Each serviceman required or authorized to collect
17the tax herein imposed shall pay to the Department the amount
18of such tax at the time when he is required to file his return
19for the period during which such tax was collectible, less a
20discount of 2.1% prior to January 1, 1990, and 1.75% on and
21after January 1, 1990, or $5 per calendar year, whichever is
22greater, which is allowed to reimburse the serviceman for
23expenses incurred in collecting the tax, keeping records,
24preparing and filing returns, remitting the tax and supplying

 

 

HB3313- 41 -LRB097 02917 HLH 42941 b

1data to the Department on request.
2    Where such tangible personal property is sold under a
3conditional sales contract, or under any other form of sale
4wherein the payment of the principal sum, or a part thereof, is
5extended beyond the close of the period for which the return is
6filed, the serviceman, in collecting the tax may collect, for
7each tax return period, only the tax applicable to the part of
8the selling price actually received during such tax return
9period.
10    Except as provided hereinafter in this Section, on or
11before the twentieth day of each calendar month, such
12serviceman shall file a return for the preceding calendar month
13in accordance with reasonable rules and regulations to be
14promulgated by the Department of Revenue. Such return shall be
15filed on a form prescribed by the Department and shall contain
16such information as the Department may reasonably require.
17    The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24        1. The name of the seller;
25        2. The address of the principal place of business from
26    which he engages in business as a serviceman in this State;

 

 

HB3313- 42 -LRB097 02917 HLH 42941 b

1        3. The total amount of taxable receipts received by him
2    during the preceding calendar month, including receipts
3    from charge and time sales, but less all deductions allowed
4    by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Prior to October 1, 2003, and on and after September 1,
162004 a serviceman may accept a Manufacturer's Purchase Credit
17certification from a purchaser in satisfaction of Service Use
18Tax as provided in Section 3-70 of the Service Use Tax Act if
19the purchaser provides the appropriate documentation as
20required by Section 3-70 of the Service Use Tax Act. A
21Manufacturer's Purchase Credit certification, accepted prior
22to October 1, 2003 or on or after September 1, 2004 by a
23serviceman as provided in Section 3-70 of the Service Use Tax
24Act, may be used by that serviceman to satisfy Service
25Occupation Tax liability in the amount claimed in the
26certification, not to exceed 6.25% of the receipts subject to

 

 

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1tax from a qualifying purchase. A Manufacturer's Purchase
2Credit reported on any original or amended return filed under
3this Act after October 20, 2003 for reporting periods prior to
4September 1, 2004 shall be disallowed. Manufacturer's Purchase
5Credit reported on annual returns due on or after January 1,
62005 will be disallowed for periods prior to September 1, 2004.
7No Manufacturer's Purchase Credit may be used after September
830, 2003 through August 31, 2004 to satisfy any tax liability
9imposed under this Act, including any audit liability.
10    If the serviceman's average monthly tax liability to the
11Department does not exceed $200, the Department may authorize
12his returns to be filed on a quarter annual basis, with the
13return for January, February and March of a given year being
14due by April 20 of such year; with the return for April, May
15and June of a given year being due by July 20 of such year; with
16the return for July, August and September of a given year being
17due by October 20 of such year, and with the return for
18October, November and December of a given year being due by
19January 20 of the following year.
20    If the serviceman's average monthly tax liability to the
21Department does not exceed $50, the Department may authorize
22his returns to be filed on an annual basis, with the return for
23a given year being due by January 20 of the following year.
24    Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

 

 

HB3313- 44 -LRB097 02917 HLH 42941 b

1    Notwithstanding any other provision in this Act concerning
2the time within which a serviceman may file his return, in the
3case of any serviceman who ceases to engage in a kind of
4business which makes him responsible for filing returns under
5this Act, such serviceman shall file a final return under this
6Act with the Department not more than 1 month after
7discontinuing such business.
8    Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1995, a taxpayer who has
15an average monthly tax liability of $50,000 or more shall make
16all payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 2000, a taxpayer who has
18an annual tax liability of $200,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. The term "annual tax liability" shall be the
21sum of the taxpayer's liabilities under this Act, and under all
22other State and local occupation and use tax laws administered
23by the Department, for the immediately preceding calendar year.
24The term "average monthly tax liability" means the sum of the
25taxpayer's liabilities under this Act, and under all other
26State and local occupation and use tax laws administered by the

 

 

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1Department, for the immediately preceding calendar year
2divided by 12. Beginning on October 1, 2002, a taxpayer who has
3a tax liability in the amount set forth in subsection (b) of
4Section 2505-210 of the Department of Revenue Law shall make
5all payments required by rules of the Department by electronic
6funds transfer.
7    Before August 1 of each year beginning in 1993, the
8Department shall notify all taxpayers required to make payments
9by electronic funds transfer. All taxpayers required to make
10payments by electronic funds transfer shall make those payments
11for a minimum of one year beginning on October 1.
12    Any taxpayer not required to make payments by electronic
13funds transfer may make payments by electronic funds transfer
14with the permission of the Department.
15    All taxpayers required to make payment by electronic funds
16transfer and any taxpayers authorized to voluntarily make
17payments by electronic funds transfer shall make those payments
18in the manner authorized by the Department.
19    The Department shall adopt such rules as are necessary to
20effectuate a program of electronic funds transfer and the
21requirements of this Section.
22    Where a serviceman collects the tax with respect to the
23selling price of tangible personal property which he sells and
24the purchaser thereafter returns such tangible personal
25property and the serviceman refunds the selling price thereof
26to the purchaser, such serviceman shall also refund, to the

 

 

HB3313- 46 -LRB097 02917 HLH 42941 b

1purchaser, the tax so collected from the purchaser. When filing
2his return for the period in which he refunds such tax to the
3purchaser, the serviceman may deduct the amount of the tax so
4refunded by him to the purchaser from any other Service
5Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
6Use Tax which such serviceman may be required to pay or remit
7to the Department, as shown by such return, provided that the
8amount of the tax to be deducted shall previously have been
9remitted to the Department by such serviceman. If the
10serviceman shall not previously have remitted the amount of
11such tax to the Department, he shall be entitled to no
12deduction hereunder upon refunding such tax to the purchaser.
13    If experience indicates such action to be practicable, the
14Department may prescribe and furnish a combination or joint
15return which will enable servicemen, who are required to file
16returns hereunder and also under the Retailers' Occupation Tax
17Act, the Use Tax Act or the Service Use Tax Act, to furnish all
18the return information required by all said Acts on the one
19form.
20    Where the serviceman has more than one business registered
21with the Department under separate registrations hereunder,
22such serviceman shall file separate returns for each registered
23business.
24    Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund the revenue realized for
26the preceding month from the 1% tax on sales of food for human

 

 

HB3313- 47 -LRB097 02917 HLH 42941 b

1consumption which is to be consumed off the premises where it
2is sold (other than alcoholic beverages, soft drinks and food
3which has been prepared for immediate consumption) and
4prescription and nonprescription medicines, drugs, medical
5appliances and insulin, urine testing materials, syringes and
6needles used by diabetics.
7    Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund 4% of the
9revenue realized for the preceding month from the 6.25% general
10rate.
11    Beginning August 1, 2000, each month the Department shall
12pay into the County and Mass Transit District Fund 20% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the revenue
17realized for the preceding month from the 6.25% general rate on
18transfers of tangible personal property.
19    Beginning August 1, 2000, each month the Department shall
20pay into the Local Government Tax Fund 80% of the net revenue
21realized for the preceding month from the 1.25% rate on the
22selling price of motor fuel and gasohol.
23    Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

 

 

HB3313- 48 -LRB097 02917 HLH 42941 b

1candy, grooming and hygiene products, and soft drinks that had
2been taxed at a rate of 1% prior to September 1, 2009 but that
3is now taxed at 6.25%.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14Service Occupation Tax Act, such Acts being hereinafter called
15the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16may be, of moneys being hereinafter called the "Tax Act
17Amount", and (2) the amount transferred to the Build Illinois
18Fund from the State and Local Sales Tax Reform Fund shall be
19less than the Annual Specified Amount (as defined in Section 3
20of the Retailers' Occupation Tax Act), an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and further provided, that if on the last
24business day of any month the sum of (1) the Tax Act Amount
25required to be deposited into the Build Illinois Account in the
26Build Illinois Fund during such month and (2) the amount

 

 

HB3313- 49 -LRB097 02917 HLH 42941 b

1transferred during such month to the Build Illinois Fund from
2the State and Local Sales Tax Reform Fund shall have been less
3than 1/12 of the Annual Specified Amount, an amount equal to
4the difference shall be immediately paid into the Build
5Illinois Fund from other moneys received by the Department
6pursuant to the Tax Acts; and, further provided, that in no
7event shall the payments required under the preceding proviso
8result in aggregate payments into the Build Illinois Fund
9pursuant to this clause (b) for any fiscal year in excess of
10the greater of (i) the Tax Act Amount or (ii) the Annual
11Specified Amount for such fiscal year; and, further provided,
12that the amounts payable into the Build Illinois Fund under
13this clause (b) shall be payable only until such time as the
14aggregate amount on deposit under each trust indenture securing
15Bonds issued and outstanding pursuant to the Build Illinois
16Bond Act is sufficient, taking into account any future
17investment income, to fully provide, in accordance with such
18indenture, for the defeasance of or the payment of the
19principal of, premium, if any, and interest on the Bonds
20secured by such indenture and on any Bonds expected to be
21issued thereafter and all fees and costs payable with respect
22thereto, all as certified by the Director of the Bureau of the
23Budget (now Governor's Office of Management and Budget). If on
24the last business day of any month in which Bonds are
25outstanding pursuant to the Build Illinois Bond Act, the
26aggregate of the moneys deposited in the Build Illinois Bond

 

 

HB3313- 50 -LRB097 02917 HLH 42941 b

1Account in the Build Illinois Fund in such month shall be less
2than the amount required to be transferred in such month from
3the Build Illinois Bond Account to the Build Illinois Bond
4Retirement and Interest Fund pursuant to Section 13 of the
5Build Illinois Bond Act, an amount equal to such deficiency
6shall be immediately paid from other moneys received by the
7Department pursuant to the Tax Acts to the Build Illinois Fund;
8provided, however, that any amounts paid to the Build Illinois
9Fund in any fiscal year pursuant to this sentence shall be
10deemed to constitute payments pursuant to clause (b) of the
11preceding sentence and shall reduce the amount otherwise
12payable for such fiscal year pursuant to clause (b) of the
13preceding sentence. The moneys received by the Department
14pursuant to this Act and required to be deposited into the
15Build Illinois Fund are subject to the pledge, claim and charge
16set forth in Section 12 of the Build Illinois Bond Act.
17    Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of the sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

 

 

HB3313- 51 -LRB097 02917 HLH 42941 b

1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993         $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

 

 

HB3313- 52 -LRB097 02917 HLH 42941 b

12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

HB3313- 53 -LRB097 02917 HLH 42941 b

1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993, the Department shall each
18month pay into the Illinois Tax Increment Fund 0.27% of 80% of
19the net revenue realized for the preceding month from the 6.25%
20general rate on the selling price of tangible personal
21property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning on January 20, 2012, and on the 20th day of
26each month of each calendar year thereafter, $1,875,000 shall

 

 

HB3313- 54 -LRB097 02917 HLH 42941 b

1be deposited into the Central Illinois Economic Development
2Authority Debt Fund in the aggregate from collections under
3Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
4Act, Section 9 of this Act, and Section 3 of the Retailers'
5Occupation Tax Act that are collected from within Macon,
6Sangamon, Menard, Logan, Christian, DeWitt, Macoupin,
7Montgomery, Calhoun, Greene, or Jersey County.
8    Subject to payment of amounts into the Build Illinois Fund,
9and the McCormick Place Expansion Project Fund, and the Central
10Illinois Economic Development Authority Debt Fund pursuant to
11the preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a 25-year
14period, the Department shall each month pay into the Energy
15Infrastructure Fund 80% of the net revenue realized from the
166.25% general rate on the selling price of Illinois-mined coal
17that was sold to an eligible business. For purposes of this
18paragraph, the term "eligible business" means a new electric
19generating facility certified pursuant to Section 605-332 of
20the Department of Commerce and Economic Opportunity Law of the
21Civil Administrative Code of Illinois.
22    Remaining moneys received by the Department pursuant to
23this Act shall be paid into the General Revenue Fund of the
24State Treasury.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

HB3313- 55 -LRB097 02917 HLH 42941 b

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the taxpayer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the taxpayer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The taxpayer's annual return to the
12Department shall also disclose the cost of goods sold by the
13taxpayer during the year covered by such return, opening and
14closing inventories of such goods for such year, cost of goods
15used from stock or taken from stock and given away by the
16taxpayer during such year, pay roll information of the
17taxpayer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such taxpayer as hereinbefore
21provided for in this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be liable
26    for a penalty equal to 1/6 of 1% of the tax due from such

 

 

HB3313- 56 -LRB097 02917 HLH 42941 b

1    taxpayer under this Act during the period to be covered by
2    the annual return for each month or fraction of a month
3    until such return is filed as required, the penalty to be
4    assessed and collected in the same manner as any other
5    penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The foregoing portion of this Section concerning the filing
18of an annual information return shall not apply to a serviceman
19who is not required to file an income tax return with the
20United States Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

HB3313- 57 -LRB097 02917 HLH 42941 b

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, it shall be
7permissible for manufacturers, importers and wholesalers whose
8products are sold by numerous servicemen in Illinois, and who
9wish to do so, to assume the responsibility for accounting and
10paying to the Department all tax accruing under this Act with
11respect to such sales, if the servicemen who are affected do
12not make written objection to the Department to this
13arrangement.
14(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
15eff. 5-27-10.)
 
16    Section 25. The Retailers' Occupation Tax Act is amended by
17changing Section 3 as follows:
 
18    (35 ILCS 120/3)  (from Ch. 120, par. 442)
19    Sec. 3. Except as provided in this Section, on or before
20the twentieth day of each calendar month, every person engaged
21in the business of selling tangible personal property at retail
22in this State during the preceding calendar month shall file a
23return with the Department, stating:
24        1. The name of the seller;

 

 

HB3313- 58 -LRB097 02917 HLH 42941 b

1        2. His residence address and the address of his
2    principal place of business and the address of the
3    principal place of business (if that is a different
4    address) from which he engages in the business of selling
5    tangible personal property at retail in this State;
6        3. Total amount of receipts received by him during the
7    preceding calendar month or quarter, as the case may be,
8    from sales of tangible personal property, and from services
9    furnished, by him during such preceding calendar month or
10    quarter;
11        4. Total amount received by him during the preceding
12    calendar month or quarter on charge and time sales of
13    tangible personal property, and from services furnished,
14    by him prior to the month or quarter for which the return
15    is filed;
16        5. Deductions allowed by law;
17        6. Gross receipts which were received by him during the
18    preceding calendar month or quarter and upon the basis of
19    which the tax is imposed;
20        7. The amount of credit provided in Section 2d of this
21    Act;
22        8. The amount of tax due;
23        9. The signature of the taxpayer; and
24        10. Such other reasonable information as the
25    Department may require.
26    If a taxpayer fails to sign a return within 30 days after

 

 

HB3313- 59 -LRB097 02917 HLH 42941 b

1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Each return shall be accompanied by the statement of
5prepaid tax issued pursuant to Section 2e for which credit is
6claimed.
7    Prior to October 1, 2003, and on and after September 1,
82004 a retailer may accept a Manufacturer's Purchase Credit
9certification from a purchaser in satisfaction of Use Tax as
10provided in Section 3-85 of the Use Tax Act if the purchaser
11provides the appropriate documentation as required by Section
123-85 of the Use Tax Act. A Manufacturer's Purchase Credit
13certification, accepted by a retailer prior to October 1, 2003
14and on and after September 1, 2004 as provided in Section 3-85
15of the Use Tax Act, may be used by that retailer to satisfy
16Retailers' Occupation Tax liability in the amount claimed in
17the certification, not to exceed 6.25% of the receipts subject
18to tax from a qualifying purchase. A Manufacturer's Purchase
19Credit reported on any original or amended return filed under
20this Act after October 20, 2003 for reporting periods prior to
21September 1, 2004 shall be disallowed. Manufacturer's
22Purchaser Credit reported on annual returns due on or after
23January 1, 2005 will be disallowed for periods prior to
24September 1, 2004. No Manufacturer's Purchase Credit may be
25used after September 30, 2003 through August 31, 2004 to
26satisfy any tax liability imposed under this Act, including any

 

 

HB3313- 60 -LRB097 02917 HLH 42941 b

1audit liability.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in the business of selling tangible
12    personal property at retail in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month from sales of tangible
15    personal property by him during such preceding calendar
16    month, including receipts from charge and time sales, but
17    less all deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due; and
21        6. Such other reasonable information as the Department
22    may require.
23    Beginning on October 1, 2003, any person who is not a
24licensed distributor, importing distributor, or manufacturer,
25as defined in the Liquor Control Act of 1934, but is engaged in
26the business of selling, at retail, alcoholic liquor shall file

 

 

HB3313- 61 -LRB097 02917 HLH 42941 b

1a statement with the Department of Revenue, in a format and at
2a time prescribed by the Department, showing the total amount
3paid for alcoholic liquor purchased during the preceding month
4and such other information as is reasonably required by the
5Department. The Department may adopt rules to require that this
6statement be filed in an electronic or telephonic format. Such
7rules may provide for exceptions from the filing requirements
8of this paragraph. For the purposes of this paragraph, the term
9"alcoholic liquor" shall have the meaning prescribed in the
10Liquor Control Act of 1934.
11    Beginning on October 1, 2003, every distributor, importing
12distributor, and manufacturer of alcoholic liquor as defined in
13the Liquor Control Act of 1934, shall file a statement with the
14Department of Revenue, no later than the 10th day of the month
15for the preceding month during which transactions occurred, by
16electronic means, showing the total amount of gross receipts
17from the sale of alcoholic liquor sold or distributed during
18the preceding month to purchasers; identifying the purchaser to
19whom it was sold or distributed; the purchaser's tax
20registration number; and such other information reasonably
21required by the Department. A distributor, importing
22distributor, or manufacturer of alcoholic liquor must
23personally deliver, mail, or provide by electronic means to
24each retailer listed on the monthly statement a report
25containing a cumulative total of that distributor's, importing
26distributor's, or manufacturer's total sales of alcoholic

 

 

HB3313- 62 -LRB097 02917 HLH 42941 b

1liquor to that retailer no later than the 10th day of the month
2for the preceding month during which the transaction occurred.
3The distributor, importing distributor, or manufacturer shall
4notify the retailer as to the method by which the distributor,
5importing distributor, or manufacturer will provide the sales
6information. If the retailer is unable to receive the sales
7information by electronic means, the distributor, importing
8distributor, or manufacturer shall furnish the sales
9information by personal delivery or by mail. For purposes of
10this paragraph, the term "electronic means" includes, but is
11not limited to, the use of a secure Internet website, e-mail,
12or facsimile.
13    If a total amount of less than $1 is payable, refundable or
14creditable, such amount shall be disregarded if it is less than
1550 cents and shall be increased to $1 if it is 50 cents or more.
16    Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

 

 

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1payments required by rules of the Department by electronic
2funds transfer. The term "annual tax liability" shall be the
3sum of the taxpayer's liabilities under this Act, and under all
4other State and local occupation and use tax laws administered
5by the Department, for the immediately preceding calendar year.
6The term "average monthly tax liability" shall be the sum of
7the taxpayer's liabilities under this Act, and under all other
8State and local occupation and use tax laws administered by the
9Department, for the immediately preceding calendar year
10divided by 12. Beginning on October 1, 2002, a taxpayer who has
11a tax liability in the amount set forth in subsection (b) of
12Section 2505-210 of the Department of Revenue Law shall make
13all payments required by rules of the Department by electronic
14funds transfer.
15    Before August 1 of each year beginning in 1993, the
16Department shall notify all taxpayers required to make payments
17by electronic funds transfer. All taxpayers required to make
18payments by electronic funds transfer shall make those payments
19for a minimum of one year beginning on October 1.
20    Any taxpayer not required to make payments by electronic
21funds transfer may make payments by electronic funds transfer
22with the permission of the Department.
23    All taxpayers required to make payment by electronic funds
24transfer and any taxpayers authorized to voluntarily make
25payments by electronic funds transfer shall make those payments
26in the manner authorized by the Department.

 

 

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1    The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4    Any amount which is required to be shown or reported on any
5return or other document under this Act shall, if such amount
6is not a whole-dollar amount, be increased to the nearest
7whole-dollar amount in any case where the fractional part of a
8dollar is 50 cents or more, and decreased to the nearest
9whole-dollar amount where the fractional part of a dollar is
10less than 50 cents.
11    If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the Department does not exceed $200, the Department may
14authorize his returns to be filed on a quarter annual basis,
15with the return for January, February and March of a given year
16being due by April 20 of such year; with the return for April,
17May and June of a given year being due by July 20 of such year;
18with the return for July, August and September of a given year
19being due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability with the Department does not exceed $50, the
25Department may authorize his returns to be filed on an annual
26basis, with the return for a given year being due by January 20

 

 

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1of the following year.
2    Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as monthly
4returns.
5    Notwithstanding any other provision in this Act concerning
6the time within which a retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12    Where the same person has more than one business registered
13with the Department under separate registrations under this
14Act, such person may not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, every retailer selling this kind of
20tangible personal property shall file, with the Department,
21upon a form to be prescribed and supplied by the Department, a
22separate return for each such item of tangible personal
23property which the retailer sells, except that if, in the same
24transaction, (i) a retailer of aircraft, watercraft, motor
25vehicles or trailers transfers more than one aircraft,
26watercraft, motor vehicle or trailer to another aircraft,

 

 

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1watercraft, motor vehicle retailer or trailer retailer for the
2purpose of resale or (ii) a retailer of aircraft, watercraft,
3motor vehicles, or trailers transfers more than one aircraft,
4watercraft, motor vehicle, or trailer to a purchaser for use as
5a qualifying rolling stock as provided in Section 2-5 of this
6Act, then that seller may report the transfer of all aircraft,
7watercraft, motor vehicles or trailers involved in that
8transaction to the Department on the same uniform
9invoice-transaction reporting return form. For purposes of
10this Section, "watercraft" means a Class 2, Class 3, or Class 4
11watercraft as defined in Section 3-2 of the Boat Registration
12and Safety Act, a personal watercraft, or any boat equipped
13with an inboard motor.
14    Any retailer who sells only motor vehicles, watercraft,
15aircraft, or trailers that are required to be registered with
16an agency of this State, so that all retailers' occupation tax
17liability is required to be reported, and is reported, on such
18transaction reporting returns and who is not otherwise required
19to file monthly or quarterly returns, need not file monthly or
20quarterly returns. However, those retailers shall be required
21to file returns on an annual basis.
22    The transaction reporting return, in the case of motor
23vehicles or trailers that are required to be registered with an
24agency of this State, shall be the same document as the Uniform
25Invoice referred to in Section 5-402 of The Illinois Vehicle
26Code and must show the name and address of the seller; the name

 

 

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1and address of the purchaser; the amount of the selling price
2including the amount allowed by the retailer for traded-in
3property, if any; the amount allowed by the retailer for the
4traded-in tangible personal property, if any, to the extent to
5which Section 1 of this Act allows an exemption for the value
6of traded-in property; the balance payable after deducting such
7trade-in allowance from the total selling price; the amount of
8tax due from the retailer with respect to such transaction; the
9amount of tax collected from the purchaser by the retailer on
10such transaction (or satisfactory evidence that such tax is not
11due in that particular instance, if that is claimed to be the
12fact); the place and date of the sale; a sufficient
13identification of the property sold; such other information as
14is required in Section 5-402 of The Illinois Vehicle Code, and
15such other information as the Department may reasonably
16require.
17    The transaction reporting return in the case of watercraft
18or aircraft must show the name and address of the seller; the
19name and address of the purchaser; the amount of the selling
20price including the amount allowed by the retailer for
21traded-in property, if any; the amount allowed by the retailer
22for the traded-in tangible personal property, if any, to the
23extent to which Section 1 of this Act allows an exemption for
24the value of traded-in property; the balance payable after
25deducting such trade-in allowance from the total selling price;
26the amount of tax due from the retailer with respect to such

 

 

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1transaction; the amount of tax collected from the purchaser by
2the retailer on such transaction (or satisfactory evidence that
3such tax is not due in that particular instance, if that is
4claimed to be the fact); the place and date of the sale, a
5sufficient identification of the property sold, and such other
6information as the Department may reasonably require.
7    Such transaction reporting return shall be filed not later
8than 20 days after the day of delivery of the item that is
9being sold, but may be filed by the retailer at any time sooner
10than that if he chooses to do so. The transaction reporting
11return and tax remittance or proof of exemption from the
12Illinois use tax may be transmitted to the Department by way of
13the State agency with which, or State officer with whom the
14tangible personal property must be titled or registered (if
15titling or registration is required) if the Department and such
16agency or State officer determine that this procedure will
17expedite the processing of applications for title or
18registration.
19    With each such transaction reporting return, the retailer
20shall remit the proper amount of tax due (or shall submit
21satisfactory evidence that the sale is not taxable if that is
22the case), to the Department or its agents, whereupon the
23Department shall issue, in the purchaser's name, a use tax
24receipt (or a certificate of exemption if the Department is
25satisfied that the particular sale is tax exempt) which such
26purchaser may submit to the agency with which, or State officer

 

 

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1with whom, he must title or register the tangible personal
2property that is involved (if titling or registration is
3required) in support of such purchaser's application for an
4Illinois certificate or other evidence of title or registration
5to such tangible personal property.
6    No retailer's failure or refusal to remit tax under this
7Act precludes a user, who has paid the proper tax to the
8retailer, from obtaining his certificate of title or other
9evidence of title or registration (if titling or registration
10is required) upon satisfying the Department that such user has
11paid the proper tax (if tax is due) to the retailer. The
12Department shall adopt appropriate rules to carry out the
13mandate of this paragraph.
14    If the user who would otherwise pay tax to the retailer
15wants the transaction reporting return filed and the payment of
16the tax or proof of exemption made to the Department before the
17retailer is willing to take these actions and such user has not
18paid the tax to the retailer, such user may certify to the fact
19of such delay by the retailer and may (upon the Department
20being satisfied of the truth of such certification) transmit
21the information required by the transaction reporting return
22and the remittance for tax or proof of exemption directly to
23the Department and obtain his tax receipt or exemption
24determination, in which event the transaction reporting return
25and tax remittance (if a tax payment was required) shall be
26credited by the Department to the proper retailer's account

 

 

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1with the Department, but without the 2.1% or 1.75% discount
2provided for in this Section being allowed. When the user pays
3the tax directly to the Department, he shall pay the tax in the
4same amount and in the same form in which it would be remitted
5if the tax had been remitted to the Department by the retailer.
6    Refunds made by the seller during the preceding return
7period to purchasers, on account of tangible personal property
8returned to the seller, shall be allowed as a deduction under
9subdivision 5 of his monthly or quarterly return, as the case
10may be, in case the seller had theretofore included the
11receipts from the sale of such tangible personal property in a
12return filed by him and had paid the tax imposed by this Act
13with respect to such receipts.
14    Where the seller is a corporation, the return filed on
15behalf of such corporation shall be signed by the president,
16vice-president, secretary or treasurer or by the properly
17accredited agent of such corporation.
18    Where the seller is a limited liability company, the return
19filed on behalf of the limited liability company shall be
20signed by a manager, member, or properly accredited agent of
21the limited liability company.
22    Except as provided in this Section, the retailer filing the
23return under this Section shall, at the time of filing such
24return, pay to the Department the amount of tax imposed by this
25Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26on and after January 1, 1990, or $5 per calendar year,

 

 

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1whichever is greater, which is allowed to reimburse the
2retailer for the expenses incurred in keeping records,
3preparing and filing returns, remitting the tax and supplying
4data to the Department on request. Any prepayment made pursuant
5to Section 2d of this Act shall be included in the amount on
6which such 2.1% or 1.75% discount is computed. In the case of
7retailers who report and pay the tax on a transaction by
8transaction basis, as provided in this Section, such discount
9shall be taken with each such tax remittance instead of when
10such retailer files his periodic return.
11    Before October 1, 2000, if the taxpayer's average monthly
12tax liability to the Department under this Act, the Use Tax
13Act, the Service Occupation Tax Act, and the Service Use Tax
14Act, excluding any liability for prepaid sales tax to be
15remitted in accordance with Section 2d of this Act, was $10,000
16or more during the preceding 4 complete calendar quarters, he
17shall file a return with the Department each month by the 20th
18day of the month next following the month during which such tax
19liability is incurred and shall make payments to the Department
20on or before the 7th, 15th, 22nd and last day of the month
21during which such liability is incurred. On and after October
221, 2000, if the taxpayer's average monthly tax liability to the
23Department under this Act, the Use Tax Act, the Service
24Occupation Tax Act, and the Service Use Tax Act, excluding any
25liability for prepaid sales tax to be remitted in accordance
26with Section 2d of this Act, was $20,000 or more during the

 

 

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1preceding 4 complete calendar quarters, he shall file a return
2with the Department each month by the 20th day of the month
3next following the month during which such tax liability is
4incurred and shall make payment to the Department on or before
5the 7th, 15th, 22nd and last day of the month during which such
6liability is incurred. If the month during which such tax
7liability is incurred began prior to January 1, 1985, each
8payment shall be in an amount equal to 1/4 of the taxpayer's
9actual liability for the month or an amount set by the
10Department not to exceed 1/4 of the average monthly liability
11of the taxpayer to the Department for the preceding 4 complete
12calendar quarters (excluding the month of highest liability and
13the month of lowest liability in such 4 quarter period). If the
14month during which such tax liability is incurred begins on or
15after January 1, 1985 and prior to January 1, 1987, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 27.5% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1987 and prior to January 1, 1988, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 26.25% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1988, and prior to January 1, 1989, or
26begins on or after January 1, 1996, each payment shall be in an

 

 

HB3313- 73 -LRB097 02917 HLH 42941 b

1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during which
4such tax liability is incurred begins on or after January 1,
51989, and prior to January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year or 100% of the taxpayer's
9actual liability for the quarter monthly reporting period. The
10amount of such quarter monthly payments shall be credited
11against the final tax liability of the taxpayer's return for
12that month. Before October 1, 2000, once applicable, the
13requirement of the making of quarter monthly payments to the
14Department by taxpayers having an average monthly tax liability
15of $10,000 or more as determined in the manner provided above
16shall continue until such taxpayer's average monthly liability
17to the Department during the preceding 4 complete calendar
18quarters (excluding the month of highest liability and the
19month of lowest liability) is less than $9,000, or until such
20taxpayer's average monthly liability to the Department as
21computed for each calendar quarter of the 4 preceding complete
22calendar quarter period is less than $10,000. However, if a
23taxpayer can show the Department that a substantial change in
24the taxpayer's business has occurred which causes the taxpayer
25to anticipate that his average monthly tax liability for the
26reasonably foreseeable future will fall below the $10,000

 

 

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1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status. On
3and after October 1, 2000, once applicable, the requirement of
4the making of quarter monthly payments to the Department by
5taxpayers having an average monthly tax liability of $20,000 or
6more as determined in the manner provided above shall continue
7until such taxpayer's average monthly liability to the
8Department during the preceding 4 complete calendar quarters
9(excluding the month of highest liability and the month of
10lowest liability) is less than $19,000 or until such taxpayer's
11average monthly liability to the Department as computed for
12each calendar quarter of the 4 preceding complete calendar
13quarter period is less than $20,000. However, if a taxpayer can
14show the Department that a substantial change in the taxpayer's
15business has occurred which causes the taxpayer to anticipate
16that his average monthly tax liability for the reasonably
17foreseeable future will fall below the $20,000 threshold stated
18above, then such taxpayer may petition the Department for a
19change in such taxpayer's reporting status. The Department
20shall change such taxpayer's reporting status unless it finds
21that such change is seasonal in nature and not likely to be
22long term. If any such quarter monthly payment is not paid at
23the time or in the amount required by this Section, then the
24taxpayer shall be liable for penalties and interest on the
25difference between the minimum amount due as a payment and the
26amount of such quarter monthly payment actually and timely

 

 

HB3313- 75 -LRB097 02917 HLH 42941 b

1paid, except insofar as the taxpayer has previously made
2payments for that month to the Department in excess of the
3minimum payments previously due as provided in this Section.
4The Department shall make reasonable rules and regulations to
5govern the quarter monthly payment amount and quarter monthly
6payment dates for taxpayers who file on other than a calendar
7monthly basis.
8    The provisions of this paragraph apply before October 1,
92001. Without regard to whether a taxpayer is required to make
10quarter monthly payments as specified above, any taxpayer who
11is required by Section 2d of this Act to collect and remit
12prepaid taxes and has collected prepaid taxes which average in
13excess of $25,000 per month during the preceding 2 complete
14calendar quarters, shall file a return with the Department as
15required by Section 2f and shall make payments to the
16Department on or before the 7th, 15th, 22nd and last day of the
17month during which such liability is incurred. If the month
18during which such tax liability is incurred began prior to the
19effective date of this amendatory Act of 1985, each payment
20shall be in an amount not less than 22.5% of the taxpayer's
21actual liability under Section 2d. If the month during which
22such tax liability is incurred begins on or after January 1,
231986, each payment shall be in an amount equal to 22.5% of the
24taxpayer's actual liability for the month or 27.5% of the
25taxpayer's liability for the same calendar month of the
26preceding calendar year. If the month during which such tax

 

 

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1liability is incurred begins on or after January 1, 1987, each
2payment shall be in an amount equal to 22.5% of the taxpayer's
3actual liability for the month or 26.25% of the taxpayer's
4liability for the same calendar month of the preceding year.
5The amount of such quarter monthly payments shall be credited
6against the final tax liability of the taxpayer's return for
7that month filed under this Section or Section 2f, as the case
8may be. Once applicable, the requirement of the making of
9quarter monthly payments to the Department pursuant to this
10paragraph shall continue until such taxpayer's average monthly
11prepaid tax collections during the preceding 2 complete
12calendar quarters is $25,000 or less. If any such quarter
13monthly payment is not paid at the time or in the amount
14required, the taxpayer shall be liable for penalties and
15interest on such difference, except insofar as the taxpayer has
16previously made payments for that month in excess of the
17minimum payments previously due.
18    The provisions of this paragraph apply on and after October
191, 2001. Without regard to whether a taxpayer is required to
20make quarter monthly payments as specified above, any taxpayer
21who is required by Section 2d of this Act to collect and remit
22prepaid taxes and has collected prepaid taxes that average in
23excess of $20,000 per month during the preceding 4 complete
24calendar quarters shall file a return with the Department as
25required by Section 2f and shall make payments to the
26Department on or before the 7th, 15th, 22nd and last day of the

 

 

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1month during which the liability is incurred. Each payment
2shall be in an amount equal to 22.5% of the taxpayer's actual
3liability for the month or 25% of the taxpayer's liability for
4the same calendar month of the preceding year. The amount of
5the quarter monthly payments shall be credited against the
6final tax liability of the taxpayer's return for that month
7filed under this Section or Section 2f, as the case may be.
8Once applicable, the requirement of the making of quarter
9monthly payments to the Department pursuant to this paragraph
10shall continue until the taxpayer's average monthly prepaid tax
11collections during the preceding 4 complete calendar quarters
12(excluding the month of highest liability and the month of
13lowest liability) is less than $19,000 or until such taxpayer's
14average monthly liability to the Department as computed for
15each calendar quarter of the 4 preceding complete calendar
16quarters is less than $20,000. If any such quarter monthly
17payment is not paid at the time or in the amount required, the
18taxpayer shall be liable for penalties and interest on such
19difference, except insofar as the taxpayer has previously made
20payments for that month in excess of the minimum payments
21previously due.
22    If any payment provided for in this Section exceeds the
23taxpayer's liabilities under this Act, the Use Tax Act, the
24Service Occupation Tax Act and the Service Use Tax Act, as
25shown on an original monthly return, the Department shall, if
26requested by the taxpayer, issue to the taxpayer a credit

 

 

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1memorandum no later than 30 days after the date of payment. The
2credit evidenced by such credit memorandum may be assigned by
3the taxpayer to a similar taxpayer under this Act, the Use Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department. If no such request is made, the
7taxpayer may credit such excess payment against tax liability
8subsequently to be remitted to the Department under this Act,
9the Use Tax Act, the Service Occupation Tax Act or the Service
10Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determined that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's 2.1%
14and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
15of the difference between the credit taken and that actually
16due, and that taxpayer shall be liable for penalties and
17interest on such difference.
18    If a retailer of motor fuel is entitled to a credit under
19Section 2d of this Act which exceeds the taxpayer's liability
20to the Department under this Act for the month which the
21taxpayer is filing a return, the Department shall issue the
22taxpayer a credit memorandum for the excess.
23    Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund, a special fund in the
25State treasury which is hereby created, the net revenue
26realized for the preceding month from the 1% tax on sales of

 

 

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1food for human consumption which is to be consumed off the
2premises where it is sold (other than alcoholic beverages, soft
3drinks and food which has been prepared for immediate
4consumption) and prescription and nonprescription medicines,
5drugs, medical appliances and insulin, urine testing
6materials, syringes and needles used by diabetics.
7    Beginning January 1, 1990, each month the Department shall
8pay into the County and Mass Transit District Fund, a special
9fund in the State treasury which is hereby created, 4% of the
10net revenue realized for the preceding month from the 6.25%
11general rate.
12    Beginning August 1, 2000, each month the Department shall
13pay into the County and Mass Transit District Fund 20% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17County and Mass Transit District Fund 20% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

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1selling price of motor fuel and gasohol. Beginning September 1,
22010, each month the Department shall pay into the Local
3Government Tax Fund 80% of the net revenue realized for the
4preceding month from the 1.25% rate on the selling price of
5sales tax holiday items.
6    Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12is now taxed at 6.25%.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to this Act,
21Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
22Act, and Section 9 of the Service Occupation Tax Act, such Acts
23being hereinafter called the "Tax Acts" and such aggregate of
242.2% or 3.8%, as the case may be, of moneys being hereinafter
25called the "Tax Act Amount", and (2) the amount transferred to
26the Build Illinois Fund from the State and Local Sales Tax

 

 

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1Reform Fund shall be less than the Annual Specified Amount (as
2hereinafter defined), an amount equal to the difference shall
3be immediately paid into the Build Illinois Fund from other
4moneys received by the Department pursuant to the Tax Acts; the
5"Annual Specified Amount" means the amounts specified below for
6fiscal years 1986 through 1993:
7Fiscal YearAnnual Specified Amount
81986$54,800,000
91987$76,650,000
101988$80,480,000
111989$88,510,000
121990$115,330,000
131991$145,470,000
141992$182,730,000
151993$206,520,000;
16and means the Certified Annual Debt Service Requirement (as
17defined in Section 13 of the Build Illinois Bond Act) or the
18Tax Act Amount, whichever is greater, for fiscal year 1994 and
19each fiscal year thereafter; and further provided, that if on
20the last business day of any month the sum of (1) the Tax Act
21Amount required to be deposited into the Build Illinois Bond
22Account in the Build Illinois Fund during such month and (2)
23the amount transferred to the Build Illinois Fund from the
24State and Local Sales Tax Reform Fund shall have been less than
251/12 of the Annual Specified Amount, an amount equal to the
26difference shall be immediately paid into the Build Illinois

 

 

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1Fund from other moneys received by the Department pursuant to
2the Tax Acts; and, further provided, that in no event shall the
3payments required under the preceding proviso result in
4aggregate payments into the Build Illinois Fund pursuant to
5this clause (b) for any fiscal year in excess of the greater of
6(i) the Tax Act Amount or (ii) the Annual Specified Amount for
7such fiscal year. The amounts payable into the Build Illinois
8Fund under clause (b) of the first sentence in this paragraph
9shall be payable only until such time as the aggregate amount
10on deposit under each trust indenture securing Bonds issued and
11outstanding pursuant to the Build Illinois Bond Act is
12sufficient, taking into account any future investment income,
13to fully provide, in accordance with such indenture, for the
14defeasance of or the payment of the principal of, premium, if
15any, and interest on the Bonds secured by such indenture and on
16any Bonds expected to be issued thereafter and all fees and
17costs payable with respect thereto, all as certified by the
18Director of the Bureau of the Budget (now Governor's Office of
19Management and Budget). If on the last business day of any
20month in which Bonds are outstanding pursuant to the Build
21Illinois Bond Act, the aggregate of moneys deposited in the
22Build Illinois Bond Account in the Build Illinois Fund in such
23month shall be less than the amount required to be transferred
24in such month from the Build Illinois Bond Account to the Build
25Illinois Bond Retirement and Interest Fund pursuant to Section
2613 of the Build Illinois Bond Act, an amount equal to such

 

 

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1deficiency shall be immediately paid from other moneys received
2by the Department pursuant to the Tax Acts to the Build
3Illinois Fund; provided, however, that any amounts paid to the
4Build Illinois Fund in any fiscal year pursuant to this
5sentence shall be deemed to constitute payments pursuant to
6clause (b) of the first sentence of this paragraph and shall
7reduce the amount otherwise payable for such fiscal year
8pursuant to that clause (b). The moneys received by the
9Department pursuant to this Act and required to be deposited
10into the Build Illinois Fund are subject to the pledge, claim
11and charge set forth in Section 12 of the Build Illinois Bond
12Act.
13    Subject to payment of amounts into the Build Illinois Fund
14as provided in the preceding paragraph or in any amendment
15thereto hereafter enacted, the following specified monthly
16installment of the amount requested in the certificate of the
17Chairman of the Metropolitan Pier and Exposition Authority
18provided under Section 8.25f of the State Finance Act, but not
19in excess of sums designated as "Total Deposit", shall be
20deposited in the aggregate from collections under Section 9 of
21the Use Tax Act, Section 9 of the Service Use Tax Act, Section
229 of the Service Occupation Tax Act, and Section 3 of the
23Retailers' Occupation Tax Act into the McCormick Place
24Expansion Project Fund in the specified fiscal years.
25Fiscal YearTotal Deposit

 

 

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11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

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12019221,000,000
22020233,000,000
32021246,000,000
42022260,000,000
52023275,000,000
62024 275,000,000
72025 275,000,000
82026 279,000,000
92027 292,000,000
102028 307,000,000
112029 322,000,000
122030 338,000,000
132031 350,000,000
142032 350,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23    Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

 

 

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1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total Deposit",
9has been deposited.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993, the Department shall each
14month pay into the Illinois Tax Increment Fund 0.27% of 80% of
15the net revenue realized for the preceding month from the 6.25%
16general rate on the selling price of tangible personal
17property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning on January 20, 2012, and on the 20th day of
22each month of each calendar year thereafter, $1,875,000 shall
23be deposited into the Central Illinois Economic Development
24Authority Debt Fund in the aggregate from collections under
25Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
26Act, Section 9 of the Service Occupation Tax Act, and Section 3

 

 

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1of this Act that are collected from within Macon, Sangamon,
2Menard, Logan, Christian, DeWitt, Macoupin, Montgomery,
3Calhoun, Greene, or Jersey County.
4    Subject to payment of amounts into the Build Illinois Fund,
5and the McCormick Place Expansion Project Fund, and the Central
6Illinois Economic Development Authority Debt Fund pursuant to
7the preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% thereof shall be paid into the State
20Treasury and 25% shall be reserved in a special account and
21used only for the transfer to the Common School Fund as part of
22the monthly transfer from the General Revenue Fund in
23accordance with Section 8a of the State Finance Act.
24    The Department may, upon separate written notice to a
25taxpayer, require the taxpayer to prepare and file with the
26Department on a form prescribed by the Department within not

 

 

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1less than 60 days after receipt of the notice an annual
2information return for the tax year specified in the notice.
3Such annual return to the Department shall include a statement
4of gross receipts as shown by the retailer's last Federal
5income tax return. If the total receipts of the business as
6reported in the Federal income tax return do not agree with the
7gross receipts reported to the Department of Revenue for the
8same period, the retailer shall attach to his annual return a
9schedule showing a reconciliation of the 2 amounts and the
10reasons for the difference. The retailer's annual return to the
11Department shall also disclose the cost of goods sold by the
12retailer during the year covered by such return, opening and
13closing inventories of such goods for such year, costs of goods
14used from stock or taken from stock and given away by the
15retailer during such year, payroll information of the
16retailer's business during such year and any additional
17reasonable information which the Department deems would be
18helpful in determining the accuracy of the monthly, quarterly
19or annual returns filed by such retailer as provided for in
20this Section.
21    If the annual information return required by this Section
22is not filed when and as required, the taxpayer shall be liable
23as follows:
24        (i) Until January 1, 1994, the taxpayer shall be liable
25    for a penalty equal to 1/6 of 1% of the tax due from such
26    taxpayer under this Act during the period to be covered by

 

 

HB3313- 89 -LRB097 02917 HLH 42941 b

1    the annual return for each month or fraction of a month
2    until such return is filed as required, the penalty to be
3    assessed and collected in the same manner as any other
4    penalty provided for in this Act.
5        (ii) On and after January 1, 1994, the taxpayer shall
6    be liable for a penalty as described in Section 3-4 of the
7    Uniform Penalty and Interest Act.
8    The chief executive officer, proprietor, owner or highest
9ranking manager shall sign the annual return to certify the
10accuracy of the information contained therein. Any person who
11willfully signs the annual return containing false or
12inaccurate information shall be guilty of perjury and punished
13accordingly. The annual return form prescribed by the
14Department shall include a warning that the person signing the
15return may be liable for perjury.
16    The provisions of this Section concerning the filing of an
17annual information return do not apply to a retailer who is not
18required to file an income tax return with the United States
19Government.
20    As soon as possible after the first day of each month, upon
21certification of the Department of Revenue, the Comptroller
22shall order transferred and the Treasurer shall transfer from
23the General Revenue Fund to the Motor Fuel Tax Fund an amount
24equal to 1.7% of 80% of the net revenue realized under this Act
25for the second preceding month. Beginning April 1, 2000, this
26transfer is no longer required and shall not be made.

 

 

HB3313- 90 -LRB097 02917 HLH 42941 b

1    Net revenue realized for a month shall be the revenue
2collected by the State pursuant to this Act, less the amount
3paid out during that month as refunds to taxpayers for
4overpayment of liability.
5    For greater simplicity of administration, manufacturers,
6importers and wholesalers whose products are sold at retail in
7Illinois by numerous retailers, and who wish to do so, may
8assume the responsibility for accounting and paying to the
9Department all tax accruing under this Act with respect to such
10sales, if the retailers who are affected do not make written
11objection to the Department to this arrangement.
12    Any person who promotes, organizes, provides retail
13selling space for concessionaires or other types of sellers at
14the Illinois State Fair, DuQuoin State Fair, county fairs,
15local fairs, art shows, flea markets and similar exhibitions or
16events, including any transient merchant as defined by Section
172 of the Transient Merchant Act of 1987, is required to file a
18report with the Department providing the name of the merchant's
19business, the name of the person or persons engaged in
20merchant's business, the permanent address and Illinois
21Retailers Occupation Tax Registration Number of the merchant,
22the dates and location of the event and other reasonable
23information that the Department may require. The report must be
24filed not later than the 20th day of the month next following
25the month during which the event with retail sales was held.
26Any person who fails to file a report required by this Section

 

 

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1commits a business offense and is subject to a fine not to
2exceed $250.
3    Any person engaged in the business of selling tangible
4personal property at retail as a concessionaire or other type
5of seller at the Illinois State Fair, county fairs, art shows,
6flea markets and similar exhibitions or events, or any
7transient merchants, as defined by Section 2 of the Transient
8Merchant Act of 1987, may be required to make a daily report of
9the amount of such sales to the Department and to make a daily
10payment of the full amount of tax due. The Department shall
11impose this requirement when it finds that there is a
12significant risk of loss of revenue to the State at such an
13exhibition or event. Such a finding shall be based on evidence
14that a substantial number of concessionaires or other sellers
15who are not residents of Illinois will be engaging in the
16business of selling tangible personal property at retail at the
17exhibition or event, or other evidence of a significant risk of
18loss of revenue to the State. The Department shall notify
19concessionaires and other sellers affected by the imposition of
20this requirement. In the absence of notification by the
21Department, the concessionaires and other sellers shall file
22their returns as otherwise required in this Section.
23(Source: P.A. 95-331, eff. 8-21-07; 96-34, eff. 7-13-09; 96-38,
24eff. 7-13-09; 96-898, eff. 5-27-10; 96-1012, eff. 7-7-10;
25revised 7-22-10.)
 

 

 

HB3313- 92 -LRB097 02917 HLH 42941 b

1    Section 30. The Central Illinois Economic Development
2Authority Act is amended by adding Section 42 as follows:
 
3    (70 ILCS 504/42 new)
4    Sec. 42. Central Illinois Economic Development Authority
5Debt Fund; creation. The Central Illinois Economic Development
6Authority Debt Fund is created as a special fund in the State
7treasury. Except as otherwise provided in this Section, moneys
8in the Central Illinois Economic Development Authority Debt
9Fund are allocated to and shall be appropriated by law to the
10Authority for the purpose of paying the debt service
11requirements on all bonds and notes issued under subsection (a)
12of Section 35 of this Act. If at any time moneys in the Central
13Illinois Economic Development Authority Debt Fund exceed the
14amount required to pay debt service on bonds and notes issued
15under subsection (a) of Section 35 of this Act, the Authority
16must report that fact to the Governor and the General Assembly
17in writing within 180 days after the surplus occurs.
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.