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91_HB1900enr
HB1900 Enrolled LRB9101596PTpkA
1 AN ACT concerning aquaculture.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Civil Administrative Code of Illinois is
5 amended by changing Section 40.35 as follows:
6 (20 ILCS 205/40.35) (from Ch. 127, par. 40.35)
7 Sec. 40.35. Aquaculture. To develop and implement a
8 program to promote aquaculture and to make grants to an
9 aquaculture cooperative in this State pursuant to the
10 Aquaculture Development Act, to promulgate the necessary
11 rules and regulations and to cooperate with and seek the
12 assistance of the Department of Natural Resources and the
13 Department of Transportation in the implementation and
14 enforcement of that Act.
15 (Source: P.A. 89-445, eff. 2-7-96.)
16 Section 10. The Aquaculture Development Act is amended
17 by adding Section 5.5 as follows:
18 (20 ILCS 215/5.5 new)
19 (Section scheduled to be repealed on June 30, 2009)
20 Sec. 5.5. Aquaculture Cooperative.
21 (a) The Department of Agriculture shall make grants to
22 an Aquaculture Cooperative. The Aquaculture Cooperative
23 shall consist of any individual or entity of the aquaculture
24 industry in this State that seeks membership pursuant to the
25 Agricultural Co-Operative Act. The grants for the
26 Cooperative shall be distributed from the Illinois
27 Aquaculture Development Fund as provided by rule. At the
28 beginning of each fiscal period, the Cooperative shall
29 prepare a budget plan for the next fiscal period, including
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1 the probable cost of all programs, projects, and contracts.
2 The Cooperative shall submit the proposed budget to the
3 Director for review and comment. The Director may recommend
4 programs and activities considered appropriate for the
5 Cooperative. The Cooperative shall keep minutes, books, and
6 records that clearly reflect all of the acts and transactions
7 of the Cooperative and shall make this information public.
8 The financial books and records of the Cooperative shall be
9 audited by a certified public accountant at least once each
10 fiscal year and at other times as designated by the Director.
11 The expense of the audit shall be the responsibility of the
12 Cooperative. Copies of the audit shall be provided to all
13 members of the Cooperative, to the Department, and to other
14 requesting members of the aquaculture industry.
15 (b) The grants to an Aquaculture Cooperative and the
16 proceeds generated by the Cooperative may be used for the
17 following purposes:
18 (1) To buy aquatic organisms from members of the
19 Cooperative.
20 (2) To buy aquatic organism food in bulk quantities
21 for resale to the members of the Cooperative.
22 (3) For transportation, hauling, and delivery
23 equipment.
24 (4) For employee salaries, building leases, and
25 other administrative costs.
26 (5) To purchase equipment for use by the
27 Cooperative members.
28 (6) Any other related costs.
29 (c) The Department shall submit a report to the General
30 Assembly before January 1, 2009 with a determination of
31 whether the funding for the Aquaculture Cooperative should be
32 extended beyond June 30, 2009. If the Department recommends
33 an extension of the funding for the Cooperative, then the
34 report shall detail whether the Cooperative funding from
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1 Section 9 of the Use Tax Act, Section 9 of the Service Use
2 Tax Act, Section 9 of the Service Occupation Tax Act, and
3 Section 3 of the Retailers' Occupation Tax Act should be
4 increased, decreased, or eliminated. The report shall be
5 submitted according to Section 5-140 of the Illinois
6 Administrative Procedure Act.
7 (d) This Section is repealed on June 30, 2009.
8 Section 15. The State Finance Act is amended by adding
9 Sections 5.490 and 6z-47 as follows:
10 (30 ILCS 105/5.490 new)
11 Sec. 5.490. The Illinois Aquaculture Development Fund.
12 (30 ILCS 105/6z-47 new)
13 Sec. 6z-47. Illinois Aquaculture Development Fund. The
14 Illinois Aquaculture Development Fund is created as a special
15 fund in the State Treasury. The tax revenues that are
16 required to be deposited into the Fund under Section 9 of the
17 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9
18 of the Service Occupation Tax Act, and Section 3 of the
19 Retailers' Occupation Tax Act shall be paid monthly into the
20 Fund beginning July 1, 1999 and ending June 30, 2009 unless
21 otherwise extended by law. The monies in the Fund shall be
22 appropriated to the Department of Agriculture for the
23 purposes of the Aquaculture Cooperative established under the
24 Aquaculture Development Act and incorporated under the
25 Agricultural Co-Operative Act.
26 Section 20. The Use Tax Act is amended by changing
27 Section 9 as follows:
28 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
29 Sec. 9. Except as to motor vehicles, watercraft,
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1 aircraft, and trailers that are required to be registered
2 with an agency of this State, each retailer required or
3 authorized to collect the tax imposed by this Act shall pay
4 to the Department the amount of such tax (except as otherwise
5 provided) at the time when he is required to file his return
6 for the period during which such tax was collected, less a
7 discount of 2.1% prior to January 1, 1990, and 1.75% on and
8 after January 1, 1990, or $5 per calendar year, whichever is
9 greater, which is allowed to reimburse the retailer for
10 expenses incurred in collecting the tax, keeping records,
11 preparing and filing returns, remitting the tax and supplying
12 data to the Department on request. In the case of retailers
13 who report and pay the tax on a transaction by transaction
14 basis, as provided in this Section, such discount shall be
15 taken with each such tax remittance instead of when such
16 retailer files his periodic return. A retailer need not
17 remit that part of any tax collected by him to the extent
18 that he is required to remit and does remit the tax imposed
19 by the Retailers' Occupation Tax Act, with respect to the
20 sale of the same property.
21 Where such tangible personal property is sold under a
22 conditional sales contract, or under any other form of sale
23 wherein the payment of the principal sum, or a part thereof,
24 is extended beyond the close of the period for which the
25 return is filed, the retailer, in collecting the tax (except
26 as to motor vehicles, watercraft, aircraft, and trailers that
27 are required to be registered with an agency of this State),
28 may collect for each tax return period, only the tax
29 applicable to that part of the selling price actually
30 received during such tax return period.
31 Except as provided in this Section, on or before the
32 twentieth day of each calendar month, such retailer shall
33 file a return for the preceding calendar month. Such return
34 shall be filed on forms prescribed by the Department and
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1 shall furnish such information as the Department may
2 reasonably require.
3 The Department may require returns to be filed on a
4 quarterly basis. If so required, a return for each calendar
5 quarter shall be filed on or before the twentieth day of the
6 calendar month following the end of such calendar quarter.
7 The taxpayer shall also file a return with the Department for
8 each of the first two months of each calendar quarter, on or
9 before the twentieth day of the following calendar month,
10 stating:
11 1. The name of the seller;
12 2. The address of the principal place of business
13 from which he engages in the business of selling tangible
14 personal property at retail in this State;
15 3. The total amount of taxable receipts received by
16 him during the preceding calendar month from sales of
17 tangible personal property by him during such preceding
18 calendar month, including receipts from charge and time
19 sales, but less all deductions allowed by law;
20 4. The amount of credit provided in Section 2d of
21 this Act;
22 5. The amount of tax due;
23 5-5. The signature of the taxpayer; and
24 6. Such other reasonable information as the
25 Department may require.
26 If a taxpayer fails to sign a return within 30 days after
27 the proper notice and demand for signature by the Department,
28 the return shall be considered valid and any amount shown to
29 be due on the return shall be deemed assessed.
30 Beginning October 1, 1993, a taxpayer who has an average
31 monthly tax liability of $150,000 or more shall make all
32 payments required by rules of the Department by electronic
33 funds transfer. Beginning October 1, 1994, a taxpayer who has
34 an average monthly tax liability of $100,000 or more shall
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1 make all payments required by rules of the Department by
2 electronic funds transfer. Beginning October 1, 1995, a
3 taxpayer who has an average monthly tax liability of $50,000
4 or more shall make all payments required by rules of the
5 Department by electronic funds transfer. The term "average
6 monthly tax liability" means the sum of the taxpayer's
7 liabilities under this Act, and under all other State and
8 local occupation and use tax laws administered by the
9 Department, for the immediately preceding calendar year
10 divided by 12.
11 Before August 1 of each year beginning in 1993, the
12 Department shall notify all taxpayers required to make
13 payments by electronic funds transfer. All taxpayers required
14 to make payments by electronic funds transfer shall make
15 those payments for a minimum of one year beginning on October
16 1.
17 Any taxpayer not required to make payments by electronic
18 funds transfer may make payments by electronic funds transfer
19 with the permission of the Department.
20 All taxpayers required to make payment by electronic
21 funds transfer and any taxpayers authorized to voluntarily
22 make payments by electronic funds transfer shall make those
23 payments in the manner authorized by the Department.
24 The Department shall adopt such rules as are necessary to
25 effectuate a program of electronic funds transfer and the
26 requirements of this Section.
27 If the taxpayer's average monthly tax liability to the
28 Department under this Act, the Retailers' Occupation Tax Act,
29 the Service Occupation Tax Act, the Service Use Tax Act was
30 $10,000 or more during the preceding 4 complete calendar
31 quarters, he shall file a return with the Department each
32 month by the 20th day of the month next following the month
33 during which such tax liability is incurred and shall make
34 payments to the Department on or before the 7th, 15th, 22nd
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1 and last day of the month during which such liability is
2 incurred. If the month during which such tax liability is
3 incurred began prior to January 1, 1985, each payment shall
4 be in an amount equal to 1/4 of the taxpayer's actual
5 liability for the month or an amount set by the Department
6 not to exceed 1/4 of the average monthly liability of the
7 taxpayer to the Department for the preceding 4 complete
8 calendar quarters (excluding the month of highest liability
9 and the month of lowest liability in such 4 quarter period).
10 If the month during which such tax liability is incurred
11 begins on or after January 1, 1985, and prior to January 1,
12 1987, each payment shall be in an amount equal to 22.5% of
13 the taxpayer's actual liability for the month or 27.5% of the
14 taxpayer's liability for the same calendar month of the
15 preceding year. If the month during which such tax liability
16 is incurred begins on or after January 1, 1987, and prior to
17 January 1, 1988, each payment shall be in an amount equal to
18 22.5% of the taxpayer's actual liability for the month or
19 26.25% of the taxpayer's liability for the same calendar
20 month of the preceding year. If the month during which such
21 tax liability is incurred begins on or after January 1, 1988,
22 and prior to January 1, 1989, or begins on or after January
23 1, 1996, each payment shall be in an amount equal to 22.5% of
24 the taxpayer's actual liability for the month or 25% of the
25 taxpayer's liability for the same calendar month of the
26 preceding year. If the month during which such tax liability
27 is incurred begins on or after January 1, 1989, and prior to
28 January 1, 1996, each payment shall be in an amount equal to
29 22.5% of the taxpayer's actual liability for the month or 25%
30 of the taxpayer's liability for the same calendar month of
31 the preceding year or 100% of the taxpayer's actual liability
32 for the quarter monthly reporting period. The amount of such
33 quarter monthly payments shall be credited against the final
34 tax liability of the taxpayer's return for that month. Once
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1 applicable, the requirement of the making of quarter monthly
2 payments to the Department shall continue until such
3 taxpayer's average monthly liability to the Department during
4 the preceding 4 complete calendar quarters (excluding the
5 month of highest liability and the month of lowest liability)
6 is less than $9,000, or until such taxpayer's average monthly
7 liability to the Department as computed for each calendar
8 quarter of the 4 preceding complete calendar quarter period
9 is less than $10,000. However, if a taxpayer can show the
10 Department that a substantial change in the taxpayer's
11 business has occurred which causes the taxpayer to anticipate
12 that his average monthly tax liability for the reasonably
13 foreseeable future will fall below $10,000, then such
14 taxpayer may petition the Department for change in such
15 taxpayer's reporting status. The Department shall change
16 such taxpayer's reporting status unless it finds that such
17 change is seasonal in nature and not likely to be long term.
18 If any such quarter monthly payment is not paid at the time
19 or in the amount required by this Section, then the taxpayer
20 shall be liable for penalties and interest on the difference
21 between the minimum amount due and the amount of such quarter
22 monthly payment actually and timely paid, except insofar as
23 the taxpayer has previously made payments for that month to
24 the Department in excess of the minimum payments previously
25 due as provided in this Section. The Department shall make
26 reasonable rules and regulations to govern the quarter
27 monthly payment amount and quarter monthly payment dates for
28 taxpayers who file on other than a calendar monthly basis.
29 If any such payment provided for in this Section exceeds
30 the taxpayer's liabilities under this Act, the Retailers'
31 Occupation Tax Act, the Service Occupation Tax Act and the
32 Service Use Tax Act, as shown by an original monthly return,
33 the Department shall issue to the taxpayer a credit
34 memorandum no later than 30 days after the date of payment,
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1 which memorandum may be submitted by the taxpayer to the
2 Department in payment of tax liability subsequently to be
3 remitted by the taxpayer to the Department or be assigned by
4 the taxpayer to a similar taxpayer under this Act, the
5 Retailers' Occupation Tax Act, the Service Occupation Tax Act
6 or the Service Use Tax Act, in accordance with reasonable
7 rules and regulations to be prescribed by the Department,
8 except that if such excess payment is shown on an original
9 monthly return and is made after December 31, 1986, no credit
10 memorandum shall be issued, unless requested by the taxpayer.
11 If no such request is made, the taxpayer may credit such
12 excess payment against tax liability subsequently to be
13 remitted by the taxpayer to the Department under this Act,
14 the Retailers' Occupation Tax Act, the Service Occupation Tax
15 Act or the Service Use Tax Act, in accordance with reasonable
16 rules and regulations prescribed by the Department. If the
17 Department subsequently determines that all or any part of
18 the credit taken was not actually due to the taxpayer, the
19 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
20 by 2.1% or 1.75% of the difference between the credit taken
21 and that actually due, and the taxpayer shall be liable for
22 penalties and interest on such difference.
23 If the retailer is otherwise required to file a monthly
24 return and if the retailer's average monthly tax liability to
25 the Department does not exceed $200, the Department may
26 authorize his returns to be filed on a quarter annual basis,
27 with the return for January, February, and March of a given
28 year being due by April 20 of such year; with the return for
29 April, May and June of a given year being due by July 20 of
30 such year; with the return for July, August and September of
31 a given year being due by October 20 of such year, and with
32 the return for October, November and December of a given year
33 being due by January 20 of the following year.
34 If the retailer is otherwise required to file a monthly
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1 or quarterly return and if the retailer's average monthly tax
2 liability to the Department does not exceed $50, the
3 Department may authorize his returns to be filed on an annual
4 basis, with the return for a given year being due by January
5 20 of the following year.
6 Such quarter annual and annual returns, as to form and
7 substance, shall be subject to the same requirements as
8 monthly returns.
9 Notwithstanding any other provision in this Act
10 concerning the time within which a retailer may file his
11 return, in the case of any retailer who ceases to engage in a
12 kind of business which makes him responsible for filing
13 returns under this Act, such retailer shall file a final
14 return under this Act with the Department not more than one
15 month after discontinuing such business.
16 In addition, with respect to motor vehicles, watercraft,
17 aircraft, and trailers that are required to be registered
18 with an agency of this State, every retailer selling this
19 kind of tangible personal property shall file, with the
20 Department, upon a form to be prescribed and supplied by the
21 Department, a separate return for each such item of tangible
22 personal property which the retailer sells, except that
23 where, in the same transaction, a retailer of aircraft,
24 watercraft, motor vehicles or trailers transfers more than
25 one aircraft, watercraft, motor vehicle or trailer to another
26 aircraft, watercraft, motor vehicle or trailer retailer for
27 the purpose of resale, that seller for resale may report the
28 transfer of all the aircraft, watercraft, motor vehicles or
29 trailers involved in that transaction to the Department on
30 the same uniform invoice-transaction reporting return form.
31 For purposes of this Section, "watercraft" means a Class 2,
32 Class 3, or Class 4 watercraft as defined in Section 3-2 of
33 the Boat Registration and Safety Act, a personal watercraft,
34 or any boat equipped with an inboard motor.
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1 The transaction reporting return in the case of motor
2 vehicles or trailers that are required to be registered with
3 an agency of this State, shall be the same document as the
4 Uniform Invoice referred to in Section 5-402 of the Illinois
5 Vehicle Code and must show the name and address of the
6 seller; the name and address of the purchaser; the amount of
7 the selling price including the amount allowed by the
8 retailer for traded-in property, if any; the amount allowed
9 by the retailer for the traded-in tangible personal property,
10 if any, to the extent to which Section 2 of this Act allows
11 an exemption for the value of traded-in property; the balance
12 payable after deducting such trade-in allowance from the
13 total selling price; the amount of tax due from the retailer
14 with respect to such transaction; the amount of tax collected
15 from the purchaser by the retailer on such transaction (or
16 satisfactory evidence that such tax is not due in that
17 particular instance, if that is claimed to be the fact); the
18 place and date of the sale; a sufficient identification of
19 the property sold; such other information as is required in
20 Section 5-402 of the Illinois Vehicle Code, and such other
21 information as the Department may reasonably require.
22 The transaction reporting return in the case of
23 watercraft and aircraft must show the name and address of the
24 seller; the name and address of the purchaser; the amount of
25 the selling price including the amount allowed by the
26 retailer for traded-in property, if any; the amount allowed
27 by the retailer for the traded-in tangible personal property,
28 if any, to the extent to which Section 2 of this Act allows
29 an exemption for the value of traded-in property; the balance
30 payable after deducting such trade-in allowance from the
31 total selling price; the amount of tax due from the retailer
32 with respect to such transaction; the amount of tax collected
33 from the purchaser by the retailer on such transaction (or
34 satisfactory evidence that such tax is not due in that
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1 particular instance, if that is claimed to be the fact); the
2 place and date of the sale, a sufficient identification of
3 the property sold, and such other information as the
4 Department may reasonably require.
5 Such transaction reporting return shall be filed not
6 later than 20 days after the date of delivery of the item
7 that is being sold, but may be filed by the retailer at any
8 time sooner than that if he chooses to do so. The
9 transaction reporting return and tax remittance or proof of
10 exemption from the tax that is imposed by this Act may be
11 transmitted to the Department by way of the State agency with
12 which, or State officer with whom, the tangible personal
13 property must be titled or registered (if titling or
14 registration is required) if the Department and such agency
15 or State officer determine that this procedure will expedite
16 the processing of applications for title or registration.
17 With each such transaction reporting return, the retailer
18 shall remit the proper amount of tax due (or shall submit
19 satisfactory evidence that the sale is not taxable if that is
20 the case), to the Department or its agents, whereupon the
21 Department shall issue, in the purchaser's name, a tax
22 receipt (or a certificate of exemption if the Department is
23 satisfied that the particular sale is tax exempt) which such
24 purchaser may submit to the agency with which, or State
25 officer with whom, he must title or register the tangible
26 personal property that is involved (if titling or
27 registration is required) in support of such purchaser's
28 application for an Illinois certificate or other evidence of
29 title or registration to such tangible personal property.
30 No retailer's failure or refusal to remit tax under this
31 Act precludes a user, who has paid the proper tax to the
32 retailer, from obtaining his certificate of title or other
33 evidence of title or registration (if titling or registration
34 is required) upon satisfying the Department that such user
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1 has paid the proper tax (if tax is due) to the retailer. The
2 Department shall adopt appropriate rules to carry out the
3 mandate of this paragraph.
4 If the user who would otherwise pay tax to the retailer
5 wants the transaction reporting return filed and the payment
6 of tax or proof of exemption made to the Department before
7 the retailer is willing to take these actions and such user
8 has not paid the tax to the retailer, such user may certify
9 to the fact of such delay by the retailer, and may (upon the
10 Department being satisfied of the truth of such
11 certification) transmit the information required by the
12 transaction reporting return and the remittance for tax or
13 proof of exemption directly to the Department and obtain his
14 tax receipt or exemption determination, in which event the
15 transaction reporting return and tax remittance (if a tax
16 payment was required) shall be credited by the Department to
17 the proper retailer's account with the Department, but
18 without the 2.1% or 1.75% discount provided for in this
19 Section being allowed. When the user pays the tax directly
20 to the Department, he shall pay the tax in the same amount
21 and in the same form in which it would be remitted if the tax
22 had been remitted to the Department by the retailer.
23 Where a retailer collects the tax with respect to the
24 selling price of tangible personal property which he sells
25 and the purchaser thereafter returns such tangible personal
26 property and the retailer refunds the selling price thereof
27 to the purchaser, such retailer shall also refund, to the
28 purchaser, the tax so collected from the purchaser. When
29 filing his return for the period in which he refunds such tax
30 to the purchaser, the retailer may deduct the amount of the
31 tax so refunded by him to the purchaser from any other use
32 tax which such retailer may be required to pay or remit to
33 the Department, as shown by such return, if the amount of the
34 tax to be deducted was previously remitted to the Department
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1 by such retailer. If the retailer has not previously
2 remitted the amount of such tax to the Department, he is
3 entitled to no deduction under this Act upon refunding such
4 tax to the purchaser.
5 Any retailer filing a return under this Section shall
6 also include (for the purpose of paying tax thereon) the
7 total tax covered by such return upon the selling price of
8 tangible personal property purchased by him at retail from a
9 retailer, but as to which the tax imposed by this Act was not
10 collected from the retailer filing such return, and such
11 retailer shall remit the amount of such tax to the Department
12 when filing such return.
13 If experience indicates such action to be practicable,
14 the Department may prescribe and furnish a combination or
15 joint return which will enable retailers, who are required to
16 file returns hereunder and also under the Retailers'
17 Occupation Tax Act, to furnish all the return information
18 required by both Acts on the one form.
19 Where the retailer has more than one business registered
20 with the Department under separate registration under this
21 Act, such retailer may not file each return that is due as a
22 single return covering all such registered businesses, but
23 shall file separate returns for each such registered
24 business.
25 Beginning January 1, 1990, each month the Department
26 shall pay into the State and Local Sales Tax Reform Fund, a
27 special fund in the State Treasury which is hereby created,
28 the net revenue realized for the preceding month from the 1%
29 tax on sales of food for human consumption which is to be
30 consumed off the premises where it is sold (other than
31 alcoholic beverages, soft drinks and food which has been
32 prepared for immediate consumption) and prescription and
33 nonprescription medicines, drugs, medical appliances and
34 insulin, urine testing materials, syringes and needles used
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1 by diabetics.
2 Beginning January 1, 1990, each month the Department
3 shall pay into the County and Mass Transit District Fund 4%
4 of the net revenue realized for the preceding month from the
5 6.25% general rate on the selling price of tangible personal
6 property which is purchased outside Illinois at retail from a
7 retailer and which is titled or registered by an agency of
8 this State's government.
9 Beginning January 1, 1990, each month the Department
10 shall pay into the State and Local Sales Tax Reform Fund, a
11 special fund in the State Treasury, 20% of the net revenue
12 realized for the preceding month from the 6.25% general rate
13 on the selling price of tangible personal property, other
14 than tangible personal property which is purchased outside
15 Illinois at retail from a retailer and which is titled or
16 registered by an agency of this State's government.
17 Beginning January 1, 1990, each month the Department
18 shall pay into the Local Government Tax Fund 16% of the net
19 revenue realized for the preceding month from the 6.25%
20 general rate on the selling price of tangible personal
21 property which is purchased outside Illinois at retail from a
22 retailer and which is titled or registered by an agency of
23 this State's government.
24 Of the remainder of the moneys received by the Department
25 pursuant to this Act, (a) 1.75% thereof shall be paid into
26 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
27 and on and after July 1, 1989, 3.8% thereof shall be paid
28 into the Build Illinois Fund; provided, however, that if in
29 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
30 as the case may be, of the moneys received by the Department
31 and required to be paid into the Build Illinois Fund pursuant
32 to Section 3 of the Retailers' Occupation Tax Act, Section 9
33 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
34 Section 9 of the Service Occupation Tax Act, such Acts being
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1 hereinafter called the "Tax Acts" and such aggregate of 2.2%
2 or 3.8%, as the case may be, of moneys being hereinafter
3 called the "Tax Act Amount", and (2) the amount transferred
4 to the Build Illinois Fund from the State and Local Sales Tax
5 Reform Fund shall be less than the Annual Specified Amount
6 (as defined in Section 3 of the Retailers' Occupation Tax
7 Act), an amount equal to the difference shall be immediately
8 paid into the Build Illinois Fund from other moneys received
9 by the Department pursuant to the Tax Acts; and further
10 provided, that if on the last business day of any month the
11 sum of (1) the Tax Act Amount required to be deposited into
12 the Build Illinois Bond Account in the Build Illinois Fund
13 during such month and (2) the amount transferred during such
14 month to the Build Illinois Fund from the State and Local
15 Sales Tax Reform Fund shall have been less than 1/12 of the
16 Annual Specified Amount, an amount equal to the difference
17 shall be immediately paid into the Build Illinois Fund from
18 other moneys received by the Department pursuant to the Tax
19 Acts; and, further provided, that in no event shall the
20 payments required under the preceding proviso result in
21 aggregate payments into the Build Illinois Fund pursuant to
22 this clause (b) for any fiscal year in excess of the greater
23 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
24 for such fiscal year; and, further provided, that the amounts
25 payable into the Build Illinois Fund under this clause (b)
26 shall be payable only until such time as the aggregate amount
27 on deposit under each trust indenture securing Bonds issued
28 and outstanding pursuant to the Build Illinois Bond Act is
29 sufficient, taking into account any future investment income,
30 to fully provide, in accordance with such indenture, for the
31 defeasance of or the payment of the principal of, premium, if
32 any, and interest on the Bonds secured by such indenture and
33 on any Bonds expected to be issued thereafter and all fees
34 and costs payable with respect thereto, all as certified by
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1 the Director of the Bureau of the Budget. If on the last
2 business day of any month in which Bonds are outstanding
3 pursuant to the Build Illinois Bond Act, the aggregate of the
4 moneys deposited in the Build Illinois Bond Account in the
5 Build Illinois Fund in such month shall be less than the
6 amount required to be transferred in such month from the
7 Build Illinois Bond Account to the Build Illinois Bond
8 Retirement and Interest Fund pursuant to Section 13 of the
9 Build Illinois Bond Act, an amount equal to such deficiency
10 shall be immediately paid from other moneys received by the
11 Department pursuant to the Tax Acts to the Build Illinois
12 Fund; provided, however, that any amounts paid to the Build
13 Illinois Fund in any fiscal year pursuant to this sentence
14 shall be deemed to constitute payments pursuant to clause (b)
15 of the preceding sentence and shall reduce the amount
16 otherwise payable for such fiscal year pursuant to clause (b)
17 of the preceding sentence. The moneys received by the
18 Department pursuant to this Act and required to be deposited
19 into the Build Illinois Fund are subject to the pledge, claim
20 and charge set forth in Section 12 of the Build Illinois Bond
21 Act.
22 Subject to payment of amounts into the Build Illinois
23 Fund as provided in the preceding paragraph or in any
24 amendment thereto hereafter enacted, the following specified
25 monthly installment of the amount requested in the
26 certificate of the Chairman of the Metropolitan Pier and
27 Exposition Authority provided under Section 8.25f of the
28 State Finance Act, but not in excess of the sums designated
29 as "Total Deposit", shall be deposited in the aggregate from
30 collections under Section 9 of the Use Tax Act, Section 9 of
31 the Service Use Tax Act, Section 9 of the Service Occupation
32 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
33 into the McCormick Place Expansion Project Fund in the
34 specified fiscal years.
HB1900 Enrolled -18- LRB9101596PTpkA
1 Fiscal Year Total Deposit
2 1993 $0
3 1994 53,000,000
4 1995 58,000,000
5 1996 61,000,000
6 1997 64,000,000
7 1998 68,000,000
8 1999 71,000,000
9 2000 75,000,000
10 2001 80,000,000
11 2002 84,000,000
12 2003 89,000,000
13 2004 93,000,000
14 2005 97,000,000
15 2006 102,000,000
16 2007 and 106,000,000
17 each fiscal year
18 thereafter that bonds
19 are outstanding under
20 Section 13.2 of the
21 Metropolitan Pier and
22 Exposition Authority
23 Act, but not after fiscal year 2029.
24 Beginning July 20, 1993 and in each month of each fiscal
25 year thereafter, one-eighth of the amount requested in the
26 certificate of the Chairman of the Metropolitan Pier and
27 Exposition Authority for that fiscal year, less the amount
28 deposited into the McCormick Place Expansion Project Fund by
29 the State Treasurer in the respective month under subsection
30 (g) of Section 13 of the Metropolitan Pier and Exposition
31 Authority Act, plus cumulative deficiencies in the deposits
32 required under this Section for previous months and years,
33 shall be deposited into the McCormick Place Expansion Project
34 Fund, until the full amount requested for the fiscal year,
HB1900 Enrolled -19- LRB9101596PTpkA
1 but not in excess of the amount specified above as "Total
2 Deposit", has been deposited.
3 Subject to payment of amounts into the Build Illinois
4 Fund and the McCormick Place Expansion Project Fund pursuant
5 to the preceding paragraphs or in any amendment thereto
6 hereafter enacted, each month the Department shall pay into
7 the Local Government Distributive Fund .4% of the net revenue
8 realized for the preceding month from the 5% general rate, or
9 .4% of 80% of the net revenue realized for the preceding
10 month from the 6.25% general rate, as the case may be, on the
11 selling price of tangible personal property which amount
12 shall, subject to appropriation, be distributed as provided
13 in Section 2 of the State Revenue Sharing Act. No payments or
14 distributions pursuant to this paragraph shall be made if the
15 tax imposed by this Act on photoprocessing products is
16 declared unconstitutional, or if the proceeds from such tax
17 are unavailable for distribution because of litigation.
18 Subject to payment of amounts into the Build Illinois
19 Fund, the McCormick Place Expansion Project Fund, and the
20 Local Government Distributive Fund pursuant to the preceding
21 paragraphs or in any amendments thereto hereafter enacted,
22 beginning July 1, 1993, the Department shall each month pay
23 into the Illinois Tax Increment Fund 0.27% of 80% of the net
24 revenue realized for the preceding month from the 6.25%
25 general rate on the selling price of tangible personal
26 property.
27 Subject to payment of amounts into the Build Illinois
28 Fund, McCormick Place Expansion Project Fund, Local
29 Government Distributive Fund, and Illinois Tax Increment Fund
30 under the preceding paragraphs or any amendment to those
31 paragraphs enacted after the effective date of this
32 amendatory Act of the 91st General Assembly, beginning July
33 1, 1999 and ending June 30, 2009 unless otherwise extended by
34 law, the Department shall each month pay into the Illinois
HB1900 Enrolled -20- LRB9101596PTpkA
1 Aquaculture Development Fund $83,335 in the aggregate from
2 collections under this Section, Section 9 of the Service Use
3 Tax Act, Section 9 of the Service Occupation Tax Act, and
4 Section 3 of the Retailers' Occupation Tax Act of the 60% of
5 the net revenue realized for the preceding month from the
6 6.25% general rate on the selling price of tangible personal
7 property.
8 Of the remainder of the moneys received by the Department
9 pursuant to this Act, 75% thereof shall be paid into the
10 State Treasury and 25% shall be reserved in a special account
11 and used only for the transfer to the Common School Fund as
12 part of the monthly transfer from the General Revenue Fund in
13 accordance with Section 8a of the State Finance Act.
14 As soon as possible after the first day of each month,
15 upon certification of the Department of Revenue, the
16 Comptroller shall order transferred and the Treasurer shall
17 transfer from the General Revenue Fund to the Motor Fuel Tax
18 Fund an amount equal to 1.7% of 80% of the net revenue
19 realized under this Act for the second preceding month;
20 except that this transfer shall not be made for the months
21 February through June of 1992.
22 Net revenue realized for a month shall be the revenue
23 collected by the State pursuant to this Act, less the amount
24 paid out during that month as refunds to taxpayers for
25 overpayment of liability.
26 For greater simplicity of administration, manufacturers,
27 importers and wholesalers whose products are sold at retail
28 in Illinois by numerous retailers, and who wish to do so, may
29 assume the responsibility for accounting and paying to the
30 Department all tax accruing under this Act with respect to
31 such sales, if the retailers who are affected do not make
32 written objection to the Department to this arrangement.
33 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
34 90-491, eff. 1-1-99; 90-612, eff. 7-8-98.)
HB1900 Enrolled -21- LRB9101596PTpkA
1 Section 25. The Service Use Tax Act is amended by
2 changing Section 9 as follows:
3 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
4 Sec. 9. Each serviceman required or authorized to
5 collect the tax herein imposed shall pay to the Department
6 the amount of such tax (except as otherwise provided) at the
7 time when he is required to file his return for the period
8 during which such tax was collected, less a discount of 2.1%
9 prior to January 1, 1990 and 1.75% on and after January 1,
10 1990, or $5 per calendar year, whichever is greater, which is
11 allowed to reimburse the serviceman for expenses incurred in
12 collecting the tax, keeping records, preparing and filing
13 returns, remitting the tax and supplying data to the
14 Department on request. A serviceman need not remit that part
15 of any tax collected by him to the extent that he is required
16 to pay and does pay the tax imposed by the Service Occupation
17 Tax Act with respect to his sale of service involving the
18 incidental transfer by him of the same property.
19 Except as provided hereinafter in this Section, on or
20 before the twentieth day of each calendar month, such
21 serviceman shall file a return for the preceding calendar
22 month in accordance with reasonable Rules and Regulations to
23 be promulgated by the Department. Such return shall be filed
24 on a form prescribed by the Department and shall contain such
25 information as the Department may reasonably require.
26 The Department may require returns to be filed on a
27 quarterly basis. If so required, a return for each calendar
28 quarter shall be filed on or before the twentieth day of the
29 calendar month following the end of such calendar quarter.
30 The taxpayer shall also file a return with the Department for
31 each of the first two months of each calendar quarter, on or
32 before the twentieth day of the following calendar month,
33 stating:
HB1900 Enrolled -22- LRB9101596PTpkA
1 1. The name of the seller;
2 2. The address of the principal place of business
3 from which he engages in business as a serviceman in this
4 State;
5 3. The total amount of taxable receipts received by
6 him during the preceding calendar month, including
7 receipts from charge and time sales, but less all
8 deductions allowed by law;
9 4. The amount of credit provided in Section 2d of
10 this Act;
11 5. The amount of tax due;
12 5-5. The signature of the taxpayer; and
13 6. Such other reasonable information as the
14 Department may require.
15 If a taxpayer fails to sign a return within 30 days after
16 the proper notice and demand for signature by the Department,
17 the return shall be considered valid and any amount shown to
18 be due on the return shall be deemed assessed.
19 Beginning October 1, 1993, a taxpayer who has an average
20 monthly tax liability of $150,000 or more shall make all
21 payments required by rules of the Department by electronic
22 funds transfer. Beginning October 1, 1994, a taxpayer who
23 has an average monthly tax liability of $100,000 or more
24 shall make all payments required by rules of the Department
25 by electronic funds transfer. Beginning October 1, 1995, a
26 taxpayer who has an average monthly tax liability of $50,000
27 or more shall make all payments required by rules of the
28 Department by electronic funds transfer. The term "average
29 monthly tax liability" means the sum of the taxpayer's
30 liabilities under this Act, and under all other State and
31 local occupation and use tax laws administered by the
32 Department, for the immediately preceding calendar year
33 divided by 12.
34 Before August 1 of each year beginning in 1993, the
HB1900 Enrolled -23- LRB9101596PTpkA
1 Department shall notify all taxpayers required to make
2 payments by electronic funds transfer. All taxpayers required
3 to make payments by electronic funds transfer shall make
4 those payments for a minimum of one year beginning on October
5 1.
6 Any taxpayer not required to make payments by electronic
7 funds transfer may make payments by electronic funds transfer
8 with the permission of the Department.
9 All taxpayers required to make payment by electronic
10 funds transfer and any taxpayers authorized to voluntarily
11 make payments by electronic funds transfer shall make those
12 payments in the manner authorized by the Department.
13 The Department shall adopt such rules as are necessary to
14 effectuate a program of electronic funds transfer and the
15 requirements of this Section.
16 If the serviceman is otherwise required to file a monthly
17 return and if the serviceman's average monthly tax liability
18 to the Department does not exceed $200, the Department may
19 authorize his returns to be filed on a quarter annual basis,
20 with the return for January, February and March of a given
21 year being due by April 20 of such year; with the return for
22 April, May and June of a given year being due by July 20 of
23 such year; with the return for July, August and September of
24 a given year being due by October 20 of such year, and with
25 the return for October, November and December of a given year
26 being due by January 20 of the following year.
27 If the serviceman is otherwise required to file a monthly
28 or quarterly return and if the serviceman's average monthly
29 tax liability to the Department does not exceed $50, the
30 Department may authorize his returns to be filed on an annual
31 basis, with the return for a given year being due by January
32 20 of the following year.
33 Such quarter annual and annual returns, as to form and
34 substance, shall be subject to the same requirements as
HB1900 Enrolled -24- LRB9101596PTpkA
1 monthly returns.
2 Notwithstanding any other provision in this Act
3 concerning the time within which a serviceman may file his
4 return, in the case of any serviceman who ceases to engage in
5 a kind of business which makes him responsible for filing
6 returns under this Act, such serviceman shall file a final
7 return under this Act with the Department not more than 1
8 month after discontinuing such business.
9 Where a serviceman collects the tax with respect to the
10 selling price of property which he sells and the purchaser
11 thereafter returns such property and the serviceman refunds
12 the selling price thereof to the purchaser, such serviceman
13 shall also refund, to the purchaser, the tax so collected
14 from the purchaser. When filing his return for the period in
15 which he refunds such tax to the purchaser, the serviceman
16 may deduct the amount of the tax so refunded by him to the
17 purchaser from any other Service Use Tax, Service Occupation
18 Tax, retailers' occupation tax or use tax which such
19 serviceman may be required to pay or remit to the Department,
20 as shown by such return, provided that the amount of the tax
21 to be deducted shall previously have been remitted to the
22 Department by such serviceman. If the serviceman shall not
23 previously have remitted the amount of such tax to the
24 Department, he shall be entitled to no deduction hereunder
25 upon refunding such tax to the purchaser.
26 Any serviceman filing a return hereunder shall also
27 include the total tax upon the selling price of tangible
28 personal property purchased for use by him as an incident to
29 a sale of service, and such serviceman shall remit the amount
30 of such tax to the Department when filing such return.
31 If experience indicates such action to be practicable,
32 the Department may prescribe and furnish a combination or
33 joint return which will enable servicemen, who are required
34 to file returns hereunder and also under the Service
HB1900 Enrolled -25- LRB9101596PTpkA
1 Occupation Tax Act, to furnish all the return information
2 required by both Acts on the one form.
3 Where the serviceman has more than one business
4 registered with the Department under separate registration
5 hereunder, such serviceman shall not file each return that is
6 due as a single return covering all such registered
7 businesses, but shall file separate returns for each such
8 registered business.
9 Beginning January 1, 1990, each month the Department
10 shall pay into the State and Local Tax Reform Fund, a special
11 fund in the State Treasury, the net revenue realized for the
12 preceding month from the 1% tax on sales of food for human
13 consumption which is to be consumed off the premises where it
14 is sold (other than alcoholic beverages, soft drinks and food
15 which has been prepared for immediate consumption) and
16 prescription and nonprescription medicines, drugs, medical
17 appliances and insulin, urine testing materials, syringes and
18 needles used by diabetics.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the State and Local Sales Tax Reform Fund 20%
21 of the net revenue realized for the preceding month from the
22 6.25% general rate on transfers of tangible personal
23 property, other than tangible personal property which is
24 purchased outside Illinois at retail from a retailer and
25 which is titled or registered by an agency of this State's
26 government.
27 Of the remainder of the moneys received by the Department
28 pursuant to this Act, (a) 1.75% thereof shall be paid into
29 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
30 and on and after July 1, 1989, 3.8% thereof shall be paid
31 into the Build Illinois Fund; provided, however, that if in
32 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33 as the case may be, of the moneys received by the Department
34 and required to be paid into the Build Illinois Fund pursuant
HB1900 Enrolled -26- LRB9101596PTpkA
1 to Section 3 of the Retailers' Occupation Tax Act, Section 9
2 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
3 Section 9 of the Service Occupation Tax Act, such Acts being
4 hereinafter called the "Tax Acts" and such aggregate of 2.2%
5 or 3.8%, as the case may be, of moneys being hereinafter
6 called the "Tax Act Amount", and (2) the amount transferred
7 to the Build Illinois Fund from the State and Local Sales Tax
8 Reform Fund shall be less than the Annual Specified Amount
9 (as defined in Section 3 of the Retailers' Occupation Tax
10 Act), an amount equal to the difference shall be immediately
11 paid into the Build Illinois Fund from other moneys received
12 by the Department pursuant to the Tax Acts; and further
13 provided, that if on the last business day of any month the
14 sum of (1) the Tax Act Amount required to be deposited into
15 the Build Illinois Bond Account in the Build Illinois Fund
16 during such month and (2) the amount transferred during such
17 month to the Build Illinois Fund from the State and Local
18 Sales Tax Reform Fund shall have been less than 1/12 of the
19 Annual Specified Amount, an amount equal to the difference
20 shall be immediately paid into the Build Illinois Fund from
21 other moneys received by the Department pursuant to the Tax
22 Acts; and, further provided, that in no event shall the
23 payments required under the preceding proviso result in
24 aggregate payments into the Build Illinois Fund pursuant to
25 this clause (b) for any fiscal year in excess of the greater
26 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
27 for such fiscal year; and, further provided, that the amounts
28 payable into the Build Illinois Fund under this clause (b)
29 shall be payable only until such time as the aggregate amount
30 on deposit under each trust indenture securing Bonds issued
31 and outstanding pursuant to the Build Illinois Bond Act is
32 sufficient, taking into account any future investment income,
33 to fully provide, in accordance with such indenture, for the
34 defeasance of or the payment of the principal of, premium, if
HB1900 Enrolled -27- LRB9101596PTpkA
1 any, and interest on the Bonds secured by such indenture and
2 on any Bonds expected to be issued thereafter and all fees
3 and costs payable with respect thereto, all as certified by
4 the Director of the Bureau of the Budget. If on the last
5 business day of any month in which Bonds are outstanding
6 pursuant to the Build Illinois Bond Act, the aggregate of the
7 moneys deposited in the Build Illinois Bond Account in the
8 Build Illinois Fund in such month shall be less than the
9 amount required to be transferred in such month from the
10 Build Illinois Bond Account to the Build Illinois Bond
11 Retirement and Interest Fund pursuant to Section 13 of the
12 Build Illinois Bond Act, an amount equal to such deficiency
13 shall be immediately paid from other moneys received by the
14 Department pursuant to the Tax Acts to the Build Illinois
15 Fund; provided, however, that any amounts paid to the Build
16 Illinois Fund in any fiscal year pursuant to this sentence
17 shall be deemed to constitute payments pursuant to clause (b)
18 of the preceding sentence and shall reduce the amount
19 otherwise payable for such fiscal year pursuant to clause (b)
20 of the preceding sentence. The moneys received by the
21 Department pursuant to this Act and required to be deposited
22 into the Build Illinois Fund are subject to the pledge, claim
23 and charge set forth in Section 12 of the Build Illinois Bond
24 Act.
25 Subject to payment of amounts into the Build Illinois
26 Fund as provided in the preceding paragraph or in any
27 amendment thereto hereafter enacted, the following specified
28 monthly installment of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority provided under Section 8.25f of the
31 State Finance Act, but not in excess of the sums designated
32 as "Total Deposit", shall be deposited in the aggregate from
33 collections under Section 9 of the Use Tax Act, Section 9 of
34 the Service Use Tax Act, Section 9 of the Service Occupation
HB1900 Enrolled -28- LRB9101596PTpkA
1 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
2 into the McCormick Place Expansion Project Fund in the
3 specified fiscal years.
4 Fiscal Year Total Deposit
5 1993 $0
6 1994 53,000,000
7 1995 58,000,000
8 1996 61,000,000
9 1997 64,000,000
10 1998 68,000,000
11 1999 71,000,000
12 2000 75,000,000
13 2001 80,000,000
14 2002 84,000,000
15 2003 89,000,000
16 2004 93,000,000
17 2005 97,000,000
18 2006 102,000,000
19 2007 and 106,000,000
20 each fiscal year
21 thereafter that bonds
22 are outstanding under
23 Section 13.2 of the
24 Metropolitan Pier and
25 Exposition Authority Act,
26 but not after fiscal year 2029.
27 Beginning July 20, 1993 and in each month of each fiscal
28 year thereafter, one-eighth of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority for that fiscal year, less the amount
31 deposited into the McCormick Place Expansion Project Fund by
32 the State Treasurer in the respective month under subsection
33 (g) of Section 13 of the Metropolitan Pier and Exposition
34 Authority Act, plus cumulative deficiencies in the deposits
HB1900 Enrolled -29- LRB9101596PTpkA
1 required under this Section for previous months and years,
2 shall be deposited into the McCormick Place Expansion Project
3 Fund, until the full amount requested for the fiscal year,
4 but not in excess of the amount specified above as "Total
5 Deposit", has been deposited.
6 Subject to payment of amounts into the Build Illinois
7 Fund and the McCormick Place Expansion Project Fund pursuant
8 to the preceding paragraphs or in any amendment thereto
9 hereafter enacted, each month the Department shall pay into
10 the Local Government Distributive Fund 0.4% of the net
11 revenue realized for the preceding month from the 5% general
12 rate or 0.4% of 80% of the net revenue realized for the
13 preceding month from the 6.25% general rate, as the case may
14 be, on the selling price of tangible personal property which
15 amount shall, subject to appropriation, be distributed as
16 provided in Section 2 of the State Revenue Sharing Act. No
17 payments or distributions pursuant to this paragraph shall be
18 made if the tax imposed by this Act on photo processing
19 products is declared unconstitutional, or if the proceeds
20 from such tax are unavailable for distribution because of
21 litigation.
22 Subject to payment of amounts into the Build Illinois
23 Fund, the McCormick Place Expansion Project Fund, and the
24 Local Government Distributive Fund pursuant to the preceding
25 paragraphs or in any amendments thereto hereafter enacted,
26 beginning July 1, 1993, the Department shall each month pay
27 into the Illinois Tax Increment Fund 0.27% of 80% of the net
28 revenue realized for the preceding month from the 6.25%
29 general rate on the selling price of tangible personal
30 property.
31 Subject to payment of amounts into the Build Illinois
32 Fund, McCormick Place Expansion Project Fund, Local
33 Government Distributive Fund, and Illinois Tax Increment Fund
34 under the preceding paragraphs or any amendment to those
HB1900 Enrolled -30- LRB9101596PTpkA
1 paragraphs enacted after the effective date of this
2 amendatory Act of the 91st General Assembly, beginning July
3 1, 1999 and ending June 30, 2009 unless otherwise extended by
4 law, the Department shall each month pay into the Illinois
5 Aquaculture Development Fund $83,335 in the aggregate from
6 collections under this Section, Section 9 of the Use Tax Act,
7 Section 9 of the Service Occupation Tax Act, and Section 3 of
8 the Retailers' Occupation Tax Act of the 80% of the net
9 revenue realized for the preceding month from the 6.25%
10 general rate on the selling price of tangible personal
11 property.
12 All remaining moneys received by the Department pursuant
13 to this Act shall be paid into the General Revenue Fund of
14 the State Treasury.
15 As soon as possible after the first day of each month,
16 upon certification of the Department of Revenue, the
17 Comptroller shall order transferred and the Treasurer shall
18 transfer from the General Revenue Fund to the Motor Fuel Tax
19 Fund an amount equal to 1.7% of 80% of the net revenue
20 realized under this Act for the second preceding month;
21 except that this transfer shall not be made for the months
22 February through June, 1992.
23 Net revenue realized for a month shall be the revenue
24 collected by the State pursuant to this Act, less the amount
25 paid out during that month as refunds to taxpayers for
26 overpayment of liability.
27 (Source: P.A. 89-379, eff. 1-1-96; 90-612, eff. 7-8-98.)
28 Section 30. The Service Occupation Tax Act is amended by
29 changing Section 9 as follows:
30 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
31 Sec. 9. Each serviceman required or authorized to
32 collect the tax herein imposed shall pay to the Department
HB1900 Enrolled -31- LRB9101596PTpkA
1 the amount of such tax at the time when he is required to
2 file his return for the period during which such tax was
3 collectible, less a discount of 2.1% prior to January 1,
4 1990, and 1.75% on and after January 1, 1990, or $5 per
5 calendar year, whichever is greater, which is allowed to
6 reimburse the serviceman for expenses incurred in collecting
7 the tax, keeping records, preparing and filing returns,
8 remitting the tax and supplying data to the Department on
9 request.
10 Where such tangible personal property is sold under a
11 conditional sales contract, or under any other form of sale
12 wherein the payment of the principal sum, or a part thereof,
13 is extended beyond the close of the period for which the
14 return is filed, the serviceman, in collecting the tax may
15 collect, for each tax return period, only the tax applicable
16 to the part of the selling price actually received during
17 such tax return period.
18 Except as provided hereinafter in this Section, on or
19 before the twentieth day of each calendar month, such
20 serviceman shall file a return for the preceding calendar
21 month in accordance with reasonable rules and regulations to
22 be promulgated by the Department of Revenue. Such return
23 shall be filed on a form prescribed by the Department and
24 shall contain such information as the Department may
25 reasonably require.
26 The Department may require returns to be filed on a
27 quarterly basis. If so required, a return for each calendar
28 quarter shall be filed on or before the twentieth day of the
29 calendar month following the end of such calendar quarter.
30 The taxpayer shall also file a return with the Department for
31 each of the first two months of each calendar quarter, on or
32 before the twentieth day of the following calendar month,
33 stating:
34 1. The name of the seller;
HB1900 Enrolled -32- LRB9101596PTpkA
1 2. The address of the principal place of business
2 from which he engages in business as a serviceman in this
3 State;
4 3. The total amount of taxable receipts received by
5 him during the preceding calendar month, including
6 receipts from charge and time sales, but less all
7 deductions allowed by law;
8 4. The amount of credit provided in Section 2d of
9 this Act;
10 5. The amount of tax due;
11 5-5. The signature of the taxpayer; and
12 6. Such other reasonable information as the
13 Department may require.
14 If a taxpayer fails to sign a return within 30 days after
15 the proper notice and demand for signature by the Department,
16 the return shall be considered valid and any amount shown to
17 be due on the return shall be deemed assessed.
18 A serviceman may accept a Manufacturer's Purchase Credit
19 certification from a purchaser in satisfaction of Service Use
20 Tax as provided in Section 3-70 of the Service Use Tax Act if
21 the purchaser provides the appropriate documentation as
22 required by Section 3-70 of the Service Use Tax Act. A
23 Manufacturer's Purchase Credit certification, accepted by a
24 serviceman as provided in Section 3-70 of the Service Use Tax
25 Act, may be used by that serviceman to satisfy Service
26 Occupation Tax liability in the amount claimed in the
27 certification, not to exceed 6.25% of the receipts subject to
28 tax from a qualifying purchase.
29 If the serviceman's average monthly tax liability to the
30 Department does not exceed $200, the Department may authorize
31 his returns to be filed on a quarter annual basis, with the
32 return for January, February and March of a given year being
33 due by April 20 of such year; with the return for April, May
34 and June of a given year being due by July 20 of such year;
HB1900 Enrolled -33- LRB9101596PTpkA
1 with the return for July, August and September of a given
2 year being due by October 20 of such year, and with the
3 return for October, November and December of a given year
4 being due by January 20 of the following year.
5 If the serviceman's average monthly tax liability to the
6 Department does not exceed $50, the Department may authorize
7 his returns to be filed on an annual basis, with the return
8 for a given year being due by January 20 of the following
9 year.
10 Such quarter annual and annual returns, as to form and
11 substance, shall be subject to the same requirements as
12 monthly returns.
13 Notwithstanding any other provision in this Act
14 concerning the time within which a serviceman may file his
15 return, in the case of any serviceman who ceases to engage in
16 a kind of business which makes him responsible for filing
17 returns under this Act, such serviceman shall file a final
18 return under this Act with the Department not more than 1
19 month after discontinuing such business.
20 Beginning October 1, 1993, a taxpayer who has an average
21 monthly tax liability of $150,000 or more shall make all
22 payments required by rules of the Department by electronic
23 funds transfer. Beginning October 1, 1994, a taxpayer who
24 has an average monthly tax liability of $100,000 or more
25 shall make all payments required by rules of the Department
26 by electronic funds transfer. Beginning October 1, 1995, a
27 taxpayer who has an average monthly tax liability of $50,000
28 or more shall make all payments required by rules of the
29 Department by electronic funds transfer. The term "average
30 monthly tax liability" means the sum of the taxpayer's
31 liabilities under this Act, and under all other State and
32 local occupation and use tax laws administered by the
33 Department, for the immediately preceding calendar year
34 divided by 12.
HB1900 Enrolled -34- LRB9101596PTpkA
1 Before August 1 of each year beginning in 1993, the
2 Department shall notify all taxpayers required to make
3 payments by electronic funds transfer. All taxpayers
4 required to make payments by electronic funds transfer shall
5 make those payments for a minimum of one year beginning on
6 October 1.
7 Any taxpayer not required to make payments by electronic
8 funds transfer may make payments by electronic funds transfer
9 with the permission of the Department.
10 All taxpayers required to make payment by electronic
11 funds transfer and any taxpayers authorized to voluntarily
12 make payments by electronic funds transfer shall make those
13 payments in the manner authorized by the Department.
14 The Department shall adopt such rules as are necessary to
15 effectuate a program of electronic funds transfer and the
16 requirements of this Section.
17 Where a serviceman collects the tax with respect to the
18 selling price of tangible personal property which he sells
19 and the purchaser thereafter returns such tangible personal
20 property and the serviceman refunds the selling price thereof
21 to the purchaser, such serviceman shall also refund, to the
22 purchaser, the tax so collected from the purchaser. When
23 filing his return for the period in which he refunds such tax
24 to the purchaser, the serviceman may deduct the amount of the
25 tax so refunded by him to the purchaser from any other
26 Service Occupation Tax, Service Use Tax, Retailers'
27 Occupation Tax or Use Tax which such serviceman may be
28 required to pay or remit to the Department, as shown by such
29 return, provided that the amount of the tax to be deducted
30 shall previously have been remitted to the Department by such
31 serviceman. If the serviceman shall not previously have
32 remitted the amount of such tax to the Department, he shall
33 be entitled to no deduction hereunder upon refunding such tax
34 to the purchaser.
HB1900 Enrolled -35- LRB9101596PTpkA
1 If experience indicates such action to be practicable,
2 the Department may prescribe and furnish a combination or
3 joint return which will enable servicemen, who are required
4 to file returns hereunder and also under the Retailers'
5 Occupation Tax Act, the Use Tax Act or the Service Use Tax
6 Act, to furnish all the return information required by all
7 said Acts on the one form.
8 Where the serviceman has more than one business
9 registered with the Department under separate registrations
10 hereunder, such serviceman shall file separate returns for
11 each registered business.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the Local Government Tax Fund the revenue
14 realized for the preceding month from the 1% tax on sales of
15 food for human consumption which is to be consumed off the
16 premises where it is sold (other than alcoholic beverages,
17 soft drinks and food which has been prepared for immediate
18 consumption) and prescription and nonprescription medicines,
19 drugs, medical appliances and insulin, urine testing
20 materials, syringes and needles used by diabetics.
21 Beginning January 1, 1990, each month the Department
22 shall pay into the County and Mass Transit District Fund 4%
23 of the revenue realized for the preceding month from the
24 6.25% general rate.
25 Beginning January 1, 1990, each month the Department
26 shall pay into the Local Government Tax Fund 16% of the
27 revenue realized for the preceding month from the 6.25%
28 general rate on transfers of tangible personal property.
29 Of the remainder of the moneys received by the Department
30 pursuant to this Act, (a) 1.75% thereof shall be paid into
31 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
32 and on and after July 1, 1989, 3.8% thereof shall be paid
33 into the Build Illinois Fund; provided, however, that if in
34 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
HB1900 Enrolled -36- LRB9101596PTpkA
1 as the case may be, of the moneys received by the Department
2 and required to be paid into the Build Illinois Fund pursuant
3 to Section 3 of the Retailers' Occupation Tax Act, Section 9
4 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
5 Section 9 of the Service Occupation Tax Act, such Acts being
6 hereinafter called the "Tax Acts" and such aggregate of 2.2%
7 or 3.8%, as the case may be, of moneys being hereinafter
8 called the "Tax Act Amount", and (2) the amount transferred
9 to the Build Illinois Fund from the State and Local Sales Tax
10 Reform Fund shall be less than the Annual Specified Amount
11 (as defined in Section 3 of the Retailers' Occupation Tax
12 Act), an amount equal to the difference shall be immediately
13 paid into the Build Illinois Fund from other moneys received
14 by the Department pursuant to the Tax Acts; and further
15 provided, that if on the last business day of any month the
16 sum of (1) the Tax Act Amount required to be deposited into
17 the Build Illinois Account in the Build Illinois Fund during
18 such month and (2) the amount transferred during such month
19 to the Build Illinois Fund from the State and Local Sales Tax
20 Reform Fund shall have been less than 1/12 of the Annual
21 Specified Amount, an amount equal to the difference shall be
22 immediately paid into the Build Illinois Fund from other
23 moneys received by the Department pursuant to the Tax Acts;
24 and, further provided, that in no event shall the payments
25 required under the preceding proviso result in aggregate
26 payments into the Build Illinois Fund pursuant to this clause
27 (b) for any fiscal year in excess of the greater of (i) the
28 Tax Act Amount or (ii) the Annual Specified Amount for such
29 fiscal year; and, further provided, that the amounts payable
30 into the Build Illinois Fund under this clause (b) shall be
31 payable only until such time as the aggregate amount on
32 deposit under each trust indenture securing Bonds issued and
33 outstanding pursuant to the Build Illinois Bond Act is
34 sufficient, taking into account any future investment income,
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1 to fully provide, in accordance with such indenture, for the
2 defeasance of or the payment of the principal of, premium, if
3 any, and interest on the Bonds secured by such indenture and
4 on any Bonds expected to be issued thereafter and all fees
5 and costs payable with respect thereto, all as certified by
6 the Director of the Bureau of the Budget. If on the last
7 business day of any month in which Bonds are outstanding
8 pursuant to the Build Illinois Bond Act, the aggregate of the
9 moneys deposited in the Build Illinois Bond Account in the
10 Build Illinois Fund in such month shall be less than the
11 amount required to be transferred in such month from the
12 Build Illinois Bond Account to the Build Illinois Bond
13 Retirement and Interest Fund pursuant to Section 13 of the
14 Build Illinois Bond Act, an amount equal to such deficiency
15 shall be immediately paid from other moneys received by the
16 Department pursuant to the Tax Acts to the Build Illinois
17 Fund; provided, however, that any amounts paid to the Build
18 Illinois Fund in any fiscal year pursuant to this sentence
19 shall be deemed to constitute payments pursuant to clause (b)
20 of the preceding sentence and shall reduce the amount
21 otherwise payable for such fiscal year pursuant to clause (b)
22 of the preceding sentence. The moneys received by the
23 Department pursuant to this Act and required to be deposited
24 into the Build Illinois Fund are subject to the pledge, claim
25 and charge set forth in Section 12 of the Build Illinois Bond
26 Act.
27 Subject to payment of amounts into the Build Illinois
28 Fund as provided in the preceding paragraph or in any
29 amendment thereto hereafter enacted, the following specified
30 monthly installment of the amount requested in the
31 certificate of the Chairman of the Metropolitan Pier and
32 Exposition Authority provided under Section 8.25f of the
33 State Finance Act, but not in excess of the sums designated
34 as "Total Deposit", shall be deposited in the aggregate from
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1 collections under Section 9 of the Use Tax Act, Section 9 of
2 the Service Use Tax Act, Section 9 of the Service Occupation
3 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
4 into the McCormick Place Expansion Project Fund in the
5 specified fiscal years.
6 Fiscal Year Total Deposit
7 1993 $0
8 1994 53,000,000
9 1995 58,000,000
10 1996 61,000,000
11 1997 64,000,000
12 1998 68,000,000
13 1999 71,000,000
14 2000 75,000,000
15 2001 80,000,000
16 2002 84,000,000
17 2003 89,000,000
18 2004 93,000,000
19 2005 97,000,000
20 2006 102,000,000
21 2007 and 106,000,000
22 each fiscal year
23 thereafter that bonds
24 are outstanding under
25 Section 13.2 of the
26 Metropolitan Pier and
27 Exposition Authority
28 Act, but not after fiscal year 2029.
29 Beginning July 20, 1993 and in each month of each fiscal
30 year thereafter, one-eighth of the amount requested in the
31 certificate of the Chairman of the Metropolitan Pier and
32 Exposition Authority for that fiscal year, less the amount
33 deposited into the McCormick Place Expansion Project Fund by
34 the State Treasurer in the respective month under subsection
HB1900 Enrolled -39- LRB9101596PTpkA
1 (g) of Section 13 of the Metropolitan Pier and Exposition
2 Authority Act, plus cumulative deficiencies in the deposits
3 required under this Section for previous months and years,
4 shall be deposited into the McCormick Place Expansion Project
5 Fund, until the full amount requested for the fiscal year,
6 but not in excess of the amount specified above as "Total
7 Deposit", has been deposited.
8 Subject to payment of amounts into the Build Illinois
9 Fund and the McCormick Place Expansion Project Fund pursuant
10 to the preceding paragraphs or in any amendment thereto
11 hereafter enacted, each month the Department shall pay into
12 the Local Government Distributive Fund 0.4% of the net
13 revenue realized for the preceding month from the 5% general
14 rate or 0.4% of 80% of the net revenue realized for the
15 preceding month from the 6.25% general rate, as the case may
16 be, on the selling price of tangible personal property which
17 amount shall, subject to appropriation, be distributed as
18 provided in Section 2 of the State Revenue Sharing Act. No
19 payments or distributions pursuant to this paragraph shall be
20 made if the tax imposed by this Act on photoprocessing
21 products is declared unconstitutional, or if the proceeds
22 from such tax are unavailable for distribution because of
23 litigation.
24 Subject to payment of amounts into the Build Illinois
25 Fund, the McCormick Place Expansion Project Fund, and the
26 Local Government Distributive Fund pursuant to the preceding
27 paragraphs or in any amendments thereto hereafter enacted,
28 beginning July 1, 1993, the Department shall each month pay
29 into the Illinois Tax Increment Fund 0.27% of 80% of the net
30 revenue realized for the preceding month from the 6.25%
31 general rate on the selling price of tangible personal
32 property.
33 Subject to payment of amounts into the Build Illinois
34 Fund, McCormick Place Expansion Project Fund, Local
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1 Government Distributive Fund, and Illinois Tax Increment Fund
2 under the preceding paragraphs or any amendment to those
3 paragraphs enacted after the effective date of this
4 amendatory Act of the 91st General Assembly, beginning July
5 1, 1999 and ending June 30, 2009 unless otherwise extended by
6 law, the Department shall each month pay into the Illinois
7 Aquaculture Development Fund $83,335 in the aggregate from
8 collections under this Section, Section 9 of the Use Tax Act,
9 Section 9 of the Service Use Tax Act, and Section 3 of the
10 Retailers' Occupation Tax Act of the 80% of the net revenue
11 realized for the preceding month from the 6.25% general rate
12 on the selling price of tangible personal property.
13 Remaining moneys received by the Department pursuant to
14 this Act shall be paid into the General Revenue Fund of the
15 State Treasury.
16 The Department may, upon separate written notice to a
17 taxpayer, require the taxpayer to prepare and file with the
18 Department on a form prescribed by the Department within not
19 less than 60 days after receipt of the notice an annual
20 information return for the tax year specified in the notice.
21 Such annual return to the Department shall include a
22 statement of gross receipts as shown by the taxpayer's last
23 Federal income tax return. If the total receipts of the
24 business as reported in the Federal income tax return do not
25 agree with the gross receipts reported to the Department of
26 Revenue for the same period, the taxpayer shall attach to his
27 annual return a schedule showing a reconciliation of the 2
28 amounts and the reasons for the difference. The taxpayer's
29 annual return to the Department shall also disclose the cost
30 of goods sold by the taxpayer during the year covered by such
31 return, opening and closing inventories of such goods for
32 such year, cost of goods used from stock or taken from stock
33 and given away by the taxpayer during such year, pay roll
34 information of the taxpayer's business during such year and
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1 any additional reasonable information which the Department
2 deems would be helpful in determining the accuracy of the
3 monthly, quarterly or annual returns filed by such taxpayer
4 as hereinbefore provided for in this Section.
5 If the annual information return required by this Section
6 is not filed when and as required, the taxpayer shall be
7 liable as follows:
8 (i) Until January 1, 1994, the taxpayer shall be
9 liable for a penalty equal to 1/6 of 1% of the tax due
10 from such taxpayer under this Act during the period to be
11 covered by the annual return for each month or fraction
12 of a month until such return is filed as required, the
13 penalty to be assessed and collected in the same manner
14 as any other penalty provided for in this Act.
15 (ii) On and after January 1, 1994, the taxpayer
16 shall be liable for a penalty as described in Section 3-4
17 of the Uniform Penalty and Interest Act.
18 The chief executive officer, proprietor, owner or highest
19 ranking manager shall sign the annual return to certify the
20 accuracy of the information contained therein. Any person
21 who willfully signs the annual return containing false or
22 inaccurate information shall be guilty of perjury and
23 punished accordingly. The annual return form prescribed by
24 the Department shall include a warning that the person
25 signing the return may be liable for perjury.
26 The foregoing portion of this Section concerning the
27 filing of an annual information return shall not apply to a
28 serviceman who is not required to file an income tax return
29 with the United States Government.
30 As soon as possible after the first day of each month,
31 upon certification of the Department of Revenue, the
32 Comptroller shall order transferred and the Treasurer shall
33 transfer from the General Revenue Fund to the Motor Fuel Tax
34 Fund an amount equal to 1.7% of 80% of the net revenue
HB1900 Enrolled -42- LRB9101596PTpkA
1 realized under this Act for the second preceding month;
2 except that this transfer shall not be made for the months
3 February through June, 1992.
4 Net revenue realized for a month shall be the revenue
5 collected by the State pursuant to this Act, less the amount
6 paid out during that month as refunds to taxpayers for
7 overpayment of liability.
8 For greater simplicity of administration, it shall be
9 permissible for manufacturers, importers and wholesalers
10 whose products are sold by numerous servicemen in Illinois,
11 and who wish to do so, to assume the responsibility for
12 accounting and paying to the Department all tax accruing
13 under this Act with respect to such sales, if the servicemen
14 who are affected do not make written objection to the
15 Department to this arrangement.
16 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
17 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-612, eff.
18 7-8-98.)
19 Section 35. The Retailers' Occupation Tax Act is amended
20 by changing Section 3 as follows:
21 (35 ILCS 120/3) (from Ch. 120, par. 442)
22 Sec. 3. Except as provided in this Section, on or before
23 the twentieth day of each calendar month, every person
24 engaged in the business of selling tangible personal property
25 at retail in this State during the preceding calendar month
26 shall file a return with the Department, stating:
27 1. The name of the seller;
28 2. His residence address and the address of his
29 principal place of business and the address of the
30 principal place of business (if that is a different
31 address) from which he engages in the business of selling
32 tangible personal property at retail in this State;
HB1900 Enrolled -43- LRB9101596PTpkA
1 3. Total amount of receipts received by him during
2 the preceding calendar month or quarter, as the case may
3 be, from sales of tangible personal property, and from
4 services furnished, by him during such preceding calendar
5 month or quarter;
6 4. Total amount received by him during the
7 preceding calendar month or quarter on charge and time
8 sales of tangible personal property, and from services
9 furnished, by him prior to the month or quarter for which
10 the return is filed;
11 5. Deductions allowed by law;
12 6. Gross receipts which were received by him during
13 the preceding calendar month or quarter and upon the
14 basis of which the tax is imposed;
15 7. The amount of credit provided in Section 2d of
16 this Act;
17 8. The amount of tax due;
18 9. The signature of the taxpayer; and
19 10. Such other reasonable information as the
20 Department may require.
21 If a taxpayer fails to sign a return within 30 days after
22 the proper notice and demand for signature by the Department,
23 the return shall be considered valid and any amount shown to
24 be due on the return shall be deemed assessed.
25 Each return shall be accompanied by the statement of
26 prepaid tax issued pursuant to Section 2e for which credit is
27 claimed.
28 A retailer may accept a Manufacturer's Purchase Credit
29 certification from a purchaser in satisfaction of Use Tax as
30 provided in Section 3-85 of the Use Tax Act if the purchaser
31 provides the appropriate documentation as required by Section
32 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
33 certification, accepted by a retailer as provided in Section
34 3-85 of the Use Tax Act, may be used by that retailer to
HB1900 Enrolled -44- LRB9101596PTpkA
1 satisfy Retailers' Occupation Tax liability in the amount
2 claimed in the certification, not to exceed 6.25% of the
3 receipts subject to tax from a qualifying purchase.
4 The Department may require returns to be filed on a
5 quarterly basis. If so required, a return for each calendar
6 quarter shall be filed on or before the twentieth day of the
7 calendar month following the end of such calendar quarter.
8 The taxpayer shall also file a return with the Department for
9 each of the first two months of each calendar quarter, on or
10 before the twentieth day of the following calendar month,
11 stating:
12 1. The name of the seller;
13 2. The address of the principal place of business
14 from which he engages in the business of selling tangible
15 personal property at retail in this State;
16 3. The total amount of taxable receipts received by
17 him during the preceding calendar month from sales of
18 tangible personal property by him during such preceding
19 calendar month, including receipts from charge and time
20 sales, but less all deductions allowed by law;
21 4. The amount of credit provided in Section 2d of
22 this Act;
23 5. The amount of tax due; and
24 6. Such other reasonable information as the
25 Department may require.
26 If a total amount of less than $1 is payable, refundable
27 or creditable, such amount shall be disregarded if it is less
28 than 50 cents and shall be increased to $1 if it is 50 cents
29 or more.
30 Beginning October 1, 1993, a taxpayer who has an average
31 monthly tax liability of $150,000 or more shall make all
32 payments required by rules of the Department by electronic
33 funds transfer. Beginning October 1, 1994, a taxpayer who
34 has an average monthly tax liability of $100,000 or more
HB1900 Enrolled -45- LRB9101596PTpkA
1 shall make all payments required by rules of the Department
2 by electronic funds transfer. Beginning October 1, 1995, a
3 taxpayer who has an average monthly tax liability of $50,000
4 or more shall make all payments required by rules of the
5 Department by electronic funds transfer. The term "average
6 monthly tax liability" shall be the sum of the taxpayer's
7 liabilities under this Act, and under all other State and
8 local occupation and use tax laws administered by the
9 Department, for the immediately preceding calendar year
10 divided by 12.
11 Before August 1 of each year beginning in 1993, the
12 Department shall notify all taxpayers required to make
13 payments by electronic funds transfer. All taxpayers
14 required to make payments by electronic funds transfer shall
15 make those payments for a minimum of one year beginning on
16 October 1.
17 Any taxpayer not required to make payments by electronic
18 funds transfer may make payments by electronic funds transfer
19 with the permission of the Department.
20 All taxpayers required to make payment by electronic
21 funds transfer and any taxpayers authorized to voluntarily
22 make payments by electronic funds transfer shall make those
23 payments in the manner authorized by the Department.
24 The Department shall adopt such rules as are necessary to
25 effectuate a program of electronic funds transfer and the
26 requirements of this Section.
27 Any amount which is required to be shown or reported on
28 any return or other document under this Act shall, if such
29 amount is not a whole-dollar amount, be increased to the
30 nearest whole-dollar amount in any case where the fractional
31 part of a dollar is 50 cents or more, and decreased to the
32 nearest whole-dollar amount where the fractional part of a
33 dollar is less than 50 cents.
34 If the retailer is otherwise required to file a monthly
HB1900 Enrolled -46- LRB9101596PTpkA
1 return and if the retailer's average monthly tax liability to
2 the Department does not exceed $200, the Department may
3 authorize his returns to be filed on a quarter annual basis,
4 with the return for January, February and March of a given
5 year being due by April 20 of such year; with the return for
6 April, May and June of a given year being due by July 20 of
7 such year; with the return for July, August and September of
8 a given year being due by October 20 of such year, and with
9 the return for October, November and December of a given year
10 being due by January 20 of the following year.
11 If the retailer is otherwise required to file a monthly
12 or quarterly return and if the retailer's average monthly tax
13 liability with the Department does not exceed $50, the
14 Department may authorize his returns to be filed on an annual
15 basis, with the return for a given year being due by January
16 20 of the following year.
17 Such quarter annual and annual returns, as to form and
18 substance, shall be subject to the same requirements as
19 monthly returns.
20 Notwithstanding any other provision in this Act
21 concerning the time within which a retailer may file his
22 return, in the case of any retailer who ceases to engage in a
23 kind of business which makes him responsible for filing
24 returns under this Act, such retailer shall file a final
25 return under this Act with the Department not more than one
26 month after discontinuing such business.
27 Where the same person has more than one business
28 registered with the Department under separate registrations
29 under this Act, such person may not file each return that is
30 due as a single return covering all such registered
31 businesses, but shall file separate returns for each such
32 registered business.
33 In addition, with respect to motor vehicles, watercraft,
34 aircraft, and trailers that are required to be registered
HB1900 Enrolled -47- LRB9101596PTpkA
1 with an agency of this State, every retailer selling this
2 kind of tangible personal property shall file, with the
3 Department, upon a form to be prescribed and supplied by the
4 Department, a separate return for each such item of tangible
5 personal property which the retailer sells, except that
6 where, in the same transaction, a retailer of aircraft,
7 watercraft, motor vehicles or trailers transfers more than
8 one aircraft, watercraft, motor vehicle or trailer to another
9 aircraft, watercraft, motor vehicle retailer or trailer
10 retailer for the purpose of resale, that seller for resale
11 may report the transfer of all aircraft, watercraft, motor
12 vehicles or trailers involved in that transaction to the
13 Department on the same uniform invoice-transaction reporting
14 return form. For purposes of this Section, "watercraft"
15 means a Class 2, Class 3, or Class 4 watercraft as defined in
16 Section 3-2 of the Boat Registration and Safety Act, a
17 personal watercraft, or any boat equipped with an inboard
18 motor.
19 Any retailer who sells only motor vehicles, watercraft,
20 aircraft, or trailers that are required to be registered with
21 an agency of this State, so that all retailers' occupation
22 tax liability is required to be reported, and is reported, on
23 such transaction reporting returns and who is not otherwise
24 required to file monthly or quarterly returns, need not file
25 monthly or quarterly returns. However, those retailers shall
26 be required to file returns on an annual basis.
27 The transaction reporting return, in the case of motor
28 vehicles or trailers that are required to be registered with
29 an agency of this State, shall be the same document as the
30 Uniform Invoice referred to in Section 5-402 of The Illinois
31 Vehicle Code and must show the name and address of the
32 seller; the name and address of the purchaser; the amount of
33 the selling price including the amount allowed by the
34 retailer for traded-in property, if any; the amount allowed
HB1900 Enrolled -48- LRB9101596PTpkA
1 by the retailer for the traded-in tangible personal property,
2 if any, to the extent to which Section 1 of this Act allows
3 an exemption for the value of traded-in property; the balance
4 payable after deducting such trade-in allowance from the
5 total selling price; the amount of tax due from the retailer
6 with respect to such transaction; the amount of tax collected
7 from the purchaser by the retailer on such transaction (or
8 satisfactory evidence that such tax is not due in that
9 particular instance, if that is claimed to be the fact); the
10 place and date of the sale; a sufficient identification of
11 the property sold; such other information as is required in
12 Section 5-402 of The Illinois Vehicle Code, and such other
13 information as the Department may reasonably require.
14 The transaction reporting return in the case of
15 watercraft or aircraft must show the name and address of the
16 seller; the name and address of the purchaser; the amount of
17 the selling price including the amount allowed by the
18 retailer for traded-in property, if any; the amount allowed
19 by the retailer for the traded-in tangible personal property,
20 if any, to the extent to which Section 1 of this Act allows
21 an exemption for the value of traded-in property; the balance
22 payable after deducting such trade-in allowance from the
23 total selling price; the amount of tax due from the retailer
24 with respect to such transaction; the amount of tax collected
25 from the purchaser by the retailer on such transaction (or
26 satisfactory evidence that such tax is not due in that
27 particular instance, if that is claimed to be the fact); the
28 place and date of the sale, a sufficient identification of
29 the property sold, and such other information as the
30 Department may reasonably require.
31 Such transaction reporting return shall be filed not
32 later than 20 days after the day of delivery of the item that
33 is being sold, but may be filed by the retailer at any time
34 sooner than that if he chooses to do so. The transaction
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1 reporting return and tax remittance or proof of exemption
2 from the Illinois use tax may be transmitted to the
3 Department by way of the State agency with which, or State
4 officer with whom the tangible personal property must be
5 titled or registered (if titling or registration is required)
6 if the Department and such agency or State officer determine
7 that this procedure will expedite the processing of
8 applications for title or registration.
9 With each such transaction reporting return, the retailer
10 shall remit the proper amount of tax due (or shall submit
11 satisfactory evidence that the sale is not taxable if that is
12 the case), to the Department or its agents, whereupon the
13 Department shall issue, in the purchaser's name, a use tax
14 receipt (or a certificate of exemption if the Department is
15 satisfied that the particular sale is tax exempt) which such
16 purchaser may submit to the agency with which, or State
17 officer with whom, he must title or register the tangible
18 personal property that is involved (if titling or
19 registration is required) in support of such purchaser's
20 application for an Illinois certificate or other evidence of
21 title or registration to such tangible personal property.
22 No retailer's failure or refusal to remit tax under this
23 Act precludes a user, who has paid the proper tax to the
24 retailer, from obtaining his certificate of title or other
25 evidence of title or registration (if titling or registration
26 is required) upon satisfying the Department that such user
27 has paid the proper tax (if tax is due) to the retailer. The
28 Department shall adopt appropriate rules to carry out the
29 mandate of this paragraph.
30 If the user who would otherwise pay tax to the retailer
31 wants the transaction reporting return filed and the payment
32 of the tax or proof of exemption made to the Department
33 before the retailer is willing to take these actions and such
34 user has not paid the tax to the retailer, such user may
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1 certify to the fact of such delay by the retailer and may
2 (upon the Department being satisfied of the truth of such
3 certification) transmit the information required by the
4 transaction reporting return and the remittance for tax or
5 proof of exemption directly to the Department and obtain his
6 tax receipt or exemption determination, in which event the
7 transaction reporting return and tax remittance (if a tax
8 payment was required) shall be credited by the Department to
9 the proper retailer's account with the Department, but
10 without the 2.1% or 1.75% discount provided for in this
11 Section being allowed. When the user pays the tax directly
12 to the Department, he shall pay the tax in the same amount
13 and in the same form in which it would be remitted if the tax
14 had been remitted to the Department by the retailer.
15 Refunds made by the seller during the preceding return
16 period to purchasers, on account of tangible personal
17 property returned to the seller, shall be allowed as a
18 deduction under subdivision 5 of his monthly or quarterly
19 return, as the case may be, in case the seller had
20 theretofore included the receipts from the sale of such
21 tangible personal property in a return filed by him and had
22 paid the tax imposed by this Act with respect to such
23 receipts.
24 Where the seller is a corporation, the return filed on
25 behalf of such corporation shall be signed by the president,
26 vice-president, secretary or treasurer or by the properly
27 accredited agent of such corporation.
28 Where the seller is a limited liability company, the
29 return filed on behalf of the limited liability company shall
30 be signed by a manager, member, or properly accredited agent
31 of the limited liability company.
32 Except as provided in this Section, the retailer filing
33 the return under this Section shall, at the time of filing
34 such return, pay to the Department the amount of tax imposed
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1 by this Act less a discount of 2.1% prior to January 1, 1990
2 and 1.75% on and after January 1, 1990, or $5 per calendar
3 year, whichever is greater, which is allowed to reimburse the
4 retailer for the expenses incurred in keeping records,
5 preparing and filing returns, remitting the tax and supplying
6 data to the Department on request. Any prepayment made
7 pursuant to Section 2d of this Act shall be included in the
8 amount on which such 2.1% or 1.75% discount is computed. In
9 the case of retailers who report and pay the tax on a
10 transaction by transaction basis, as provided in this
11 Section, such discount shall be taken with each such tax
12 remittance instead of when such retailer files his periodic
13 return.
14 If the taxpayer's average monthly tax liability to the
15 Department under this Act, the Use Tax Act, the Service
16 Occupation Tax Act, and the Service Use Tax Act, excluding
17 any liability for prepaid sales tax to be remitted in
18 accordance with Section 2d of this Act, was $10,000 or more
19 during the preceding 4 complete calendar quarters, he shall
20 file a return with the Department each month by the 20th day
21 of the month next following the month during which such tax
22 liability is incurred and shall make payments to the
23 Department on or before the 7th, 15th, 22nd and last day of
24 the month during which such liability is incurred. If the
25 month during which such tax liability is incurred began prior
26 to January 1, 1985, each payment shall be in an amount equal
27 to 1/4 of the taxpayer's actual liability for the month or an
28 amount set by the Department not to exceed 1/4 of the average
29 monthly liability of the taxpayer to the Department for the
30 preceding 4 complete calendar quarters (excluding the month
31 of highest liability and the month of lowest liability in
32 such 4 quarter period). If the month during which such tax
33 liability is incurred begins on or after January 1, 1985 and
34 prior to January 1, 1987, each payment shall be in an amount
HB1900 Enrolled -52- LRB9101596PTpkA
1 equal to 22.5% of the taxpayer's actual liability for the
2 month or 27.5% of the taxpayer's liability for the same
3 calendar month of the preceding year. If the month during
4 which such tax liability is incurred begins on or after
5 January 1, 1987 and prior to January 1, 1988, each payment
6 shall be in an amount equal to 22.5% of the taxpayer's actual
7 liability for the month or 26.25% of the taxpayer's liability
8 for the same calendar month of the preceding year. If the
9 month during which such tax liability is incurred begins on
10 or after January 1, 1988, and prior to January 1, 1989, or
11 begins on or after January 1, 1996, each payment shall be in
12 an amount equal to 22.5% of the taxpayer's actual liability
13 for the month or 25% of the taxpayer's liability for the same
14 calendar month of the preceding year. If the month during
15 which such tax liability is incurred begins on or after
16 January 1, 1989, and prior to January 1, 1996, each payment
17 shall be in an amount equal to 22.5% of the taxpayer's actual
18 liability for the month or 25% of the taxpayer's liability
19 for the same calendar month of the preceding year or 100% of
20 the taxpayer's actual liability for the quarter monthly
21 reporting period. The amount of such quarter monthly
22 payments shall be credited against the final tax liability of
23 the taxpayer's return for that month. Once applicable, the
24 requirement of the making of quarter monthly payments to the
25 Department by taxpayers having an average monthly tax
26 liability of $10,000 or more as determined in the manner
27 provided above shall continue until such taxpayer's average
28 monthly liability to the Department during the preceding 4
29 complete calendar quarters (excluding the month of highest
30 liability and the month of lowest liability) is less than
31 $9,000, or until such taxpayer's average monthly liability to
32 the Department as computed for each calendar quarter of the 4
33 preceding complete calendar quarter period is less than
34 $10,000. However, if a taxpayer can show the Department that
HB1900 Enrolled -53- LRB9101596PTpkA
1 a substantial change in the taxpayer's business has occurred
2 which causes the taxpayer to anticipate that his average
3 monthly tax liability for the reasonably foreseeable future
4 will fall below $10,000, then such taxpayer may petition the
5 Department for a change in such taxpayer's reporting status.
6 The Department shall change such taxpayer's reporting status
7 unless it finds that such change is seasonal in nature and
8 not likely to be long term. If any such quarter monthly
9 payment is not paid at the time or in the amount required by
10 this Section, then the taxpayer shall be liable for penalties
11 and interest on the difference between the minimum amount due
12 as a payment and the amount of such quarter monthly payment
13 actually and timely paid, except insofar as the taxpayer has
14 previously made payments for that month to the Department in
15 excess of the minimum payments previously due as provided in
16 this Section. The Department shall make reasonable rules and
17 regulations to govern the quarter monthly payment amount and
18 quarter monthly payment dates for taxpayers who file on other
19 than a calendar monthly basis.
20 Without regard to whether a taxpayer is required to make
21 quarter monthly payments as specified above, any taxpayer who
22 is required by Section 2d of this Act to collect and remit
23 prepaid taxes and has collected prepaid taxes which average
24 in excess of $25,000 per month during the preceding 2
25 complete calendar quarters, shall file a return with the
26 Department as required by Section 2f and shall make payments
27 to the Department on or before the 7th, 15th, 22nd and last
28 day of the month during which such liability is incurred. If
29 the month during which such tax liability is incurred began
30 prior to the effective date of this amendatory Act of 1985,
31 each payment shall be in an amount not less than 22.5% of the
32 taxpayer's actual liability under Section 2d. If the month
33 during which such tax liability is incurred begins on or
34 after January 1, 1986, each payment shall be in an amount
HB1900 Enrolled -54- LRB9101596PTpkA
1 equal to 22.5% of the taxpayer's actual liability for the
2 month or 27.5% of the taxpayer's liability for the same
3 calendar month of the preceding calendar year. If the month
4 during which such tax liability is incurred begins on or
5 after January 1, 1987, each payment shall be in an amount
6 equal to 22.5% of the taxpayer's actual liability for the
7 month or 26.25% of the taxpayer's liability for the same
8 calendar month of the preceding year. The amount of such
9 quarter monthly payments shall be credited against the final
10 tax liability of the taxpayer's return for that month filed
11 under this Section or Section 2f, as the case may be. Once
12 applicable, the requirement of the making of quarter monthly
13 payments to the Department pursuant to this paragraph shall
14 continue until such taxpayer's average monthly prepaid tax
15 collections during the preceding 2 complete calendar quarters
16 is $25,000 or less. If any such quarter monthly payment is
17 not paid at the time or in the amount required, the taxpayer
18 shall be liable for penalties and interest on such
19 difference, except insofar as the taxpayer has previously
20 made payments for that month in excess of the minimum
21 payments previously due.
22 If any payment provided for in this Section exceeds the
23 taxpayer's liabilities under this Act, the Use Tax Act, the
24 Service Occupation Tax Act and the Service Use Tax Act, as
25 shown on an original monthly return, the Department shall, if
26 requested by the taxpayer, issue to the taxpayer a credit
27 memorandum no later than 30 days after the date of payment.
28 The credit evidenced by such credit memorandum may be
29 assigned by the taxpayer to a similar taxpayer under this
30 Act, the Use Tax Act, the Service Occupation Tax Act or the
31 Service Use Tax Act, in accordance with reasonable rules and
32 regulations to be prescribed by the Department. If no such
33 request is made, the taxpayer may credit such excess payment
34 against tax liability subsequently to be remitted to the
HB1900 Enrolled -55- LRB9101596PTpkA
1 Department under this Act, the Use Tax Act, the Service
2 Occupation Tax Act or the Service Use Tax Act, in accordance
3 with reasonable rules and regulations prescribed by the
4 Department. If the Department subsequently determined that
5 all or any part of the credit taken was not actually due to
6 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
7 shall be reduced by 2.1% or 1.75% of the difference between
8 the credit taken and that actually due, and that taxpayer
9 shall be liable for penalties and interest on such
10 difference.
11 If a retailer of motor fuel is entitled to a credit under
12 Section 2d of this Act which exceeds the taxpayer's liability
13 to the Department under this Act for the month which the
14 taxpayer is filing a return, the Department shall issue the
15 taxpayer a credit memorandum for the excess.
16 Beginning January 1, 1990, each month the Department
17 shall pay into the Local Government Tax Fund, a special fund
18 in the State treasury which is hereby created, the net
19 revenue realized for the preceding month from the 1% tax on
20 sales of food for human consumption which is to be consumed
21 off the premises where it is sold (other than alcoholic
22 beverages, soft drinks and food which has been prepared for
23 immediate consumption) and prescription and nonprescription
24 medicines, drugs, medical appliances and insulin, urine
25 testing materials, syringes and needles used by diabetics.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the County and Mass Transit District Fund, a
28 special fund in the State treasury which is hereby created,
29 4% of the net revenue realized for the preceding month from
30 the 6.25% general rate.
31 Beginning January 1, 1990, each month the Department
32 shall pay into the Local Government Tax Fund 16% of the net
33 revenue realized for the preceding month from the 6.25%
34 general rate on the selling price of tangible personal
HB1900 Enrolled -56- LRB9101596PTpkA
1 property.
2 Of the remainder of the moneys received by the Department
3 pursuant to this Act, (a) 1.75% thereof shall be paid into
4 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
5 and on and after July 1, 1989, 3.8% thereof shall be paid
6 into the Build Illinois Fund; provided, however, that if in
7 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
8 as the case may be, of the moneys received by the Department
9 and required to be paid into the Build Illinois Fund pursuant
10 to this Act, Section 9 of the Use Tax Act, Section 9 of the
11 Service Use Tax Act, and Section 9 of the Service Occupation
12 Tax Act, such Acts being hereinafter called the "Tax Acts"
13 and such aggregate of 2.2% or 3.8%, as the case may be, of
14 moneys being hereinafter called the "Tax Act Amount", and (2)
15 the amount transferred to the Build Illinois Fund from the
16 State and Local Sales Tax Reform Fund shall be less than the
17 Annual Specified Amount (as hereinafter defined), an amount
18 equal to the difference shall be immediately paid into the
19 Build Illinois Fund from other moneys received by the
20 Department pursuant to the Tax Acts; the "Annual Specified
21 Amount" means the amounts specified below for fiscal years
22 1986 through 1993:
23 Fiscal Year Annual Specified Amount
24 1986 $54,800,000
25 1987 $76,650,000
26 1988 $80,480,000
27 1989 $88,510,000
28 1990 $115,330,000
29 1991 $145,470,000
30 1992 $182,730,000
31 1993 $206,520,000;
32 and means the Certified Annual Debt Service Requirement (as
33 defined in Section 13 of the Build Illinois Bond Act) or the
34 Tax Act Amount, whichever is greater, for fiscal year 1994
HB1900 Enrolled -57- LRB9101596PTpkA
1 and each fiscal year thereafter; and further provided, that
2 if on the last business day of any month the sum of (1) the
3 Tax Act Amount required to be deposited into the Build
4 Illinois Bond Account in the Build Illinois Fund during such
5 month and (2) the amount transferred to the Build Illinois
6 Fund from the State and Local Sales Tax Reform Fund shall
7 have been less than 1/12 of the Annual Specified Amount, an
8 amount equal to the difference shall be immediately paid into
9 the Build Illinois Fund from other moneys received by the
10 Department pursuant to the Tax Acts; and, further provided,
11 that in no event shall the payments required under the
12 preceding proviso result in aggregate payments into the Build
13 Illinois Fund pursuant to this clause (b) for any fiscal year
14 in excess of the greater of (i) the Tax Act Amount or (ii)
15 the Annual Specified Amount for such fiscal year. The
16 amounts payable into the Build Illinois Fund under clause (b)
17 of the first sentence in this paragraph shall be payable only
18 until such time as the aggregate amount on deposit under each
19 trust indenture securing Bonds issued and outstanding
20 pursuant to the Build Illinois Bond Act is sufficient, taking
21 into account any future investment income, to fully provide,
22 in accordance with such indenture, for the defeasance of or
23 the payment of the principal of, premium, if any, and
24 interest on the Bonds secured by such indenture and on any
25 Bonds expected to be issued thereafter and all fees and costs
26 payable with respect thereto, all as certified by the
27 Director of the Bureau of the Budget. If on the last
28 business day of any month in which Bonds are outstanding
29 pursuant to the Build Illinois Bond Act, the aggregate of
30 moneys deposited in the Build Illinois Bond Account in the
31 Build Illinois Fund in such month shall be less than the
32 amount required to be transferred in such month from the
33 Build Illinois Bond Account to the Build Illinois Bond
34 Retirement and Interest Fund pursuant to Section 13 of the
HB1900 Enrolled -58- LRB9101596PTpkA
1 Build Illinois Bond Act, an amount equal to such deficiency
2 shall be immediately paid from other moneys received by the
3 Department pursuant to the Tax Acts to the Build Illinois
4 Fund; provided, however, that any amounts paid to the Build
5 Illinois Fund in any fiscal year pursuant to this sentence
6 shall be deemed to constitute payments pursuant to clause (b)
7 of the first sentence of this paragraph and shall reduce the
8 amount otherwise payable for such fiscal year pursuant to
9 that clause (b). The moneys received by the Department
10 pursuant to this Act and required to be deposited into the
11 Build Illinois Fund are subject to the pledge, claim and
12 charge set forth in Section 12 of the Build Illinois Bond
13 Act.
14 Subject to payment of amounts into the Build Illinois
15 Fund as provided in the preceding paragraph or in any
16 amendment thereto hereafter enacted, the following specified
17 monthly installment of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority provided under Section 8.25f of the
20 State Finance Act, but not in excess of sums designated as
21 "Total Deposit", shall be deposited in the aggregate from
22 collections under Section 9 of the Use Tax Act, Section 9 of
23 the Service Use Tax Act, Section 9 of the Service Occupation
24 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
25 into the McCormick Place Expansion Project Fund in the
26 specified fiscal years.
27 Fiscal Year Total Deposit
28 1993 $0
29 1994 53,000,000
30 1995 58,000,000
31 1996 61,000,000
32 1997 64,000,000
33 1998 68,000,000
34 1999 71,000,000
HB1900 Enrolled -59- LRB9101596PTpkA
1 2000 75,000,000
2 2001 80,000,000
3 2002 84,000,000
4 2003 89,000,000
5 2004 93,000,000
6 2005 97,000,000
7 2006 102,000,000
8 2007 and 106,000,000
9 each fiscal year
10 thereafter that bonds
11 are outstanding under
12 Section 13.2 of the
13 Metropolitan Pier and
14 Exposition Authority
15 Act, but not after fiscal year 2029.
16 Beginning July 20, 1993 and in each month of each fiscal
17 year thereafter, one-eighth of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority for that fiscal year, less the amount
20 deposited into the McCormick Place Expansion Project Fund by
21 the State Treasurer in the respective month under subsection
22 (g) of Section 13 of the Metropolitan Pier and Exposition
23 Authority Act, plus cumulative deficiencies in the deposits
24 required under this Section for previous months and years,
25 shall be deposited into the McCormick Place Expansion Project
26 Fund, until the full amount requested for the fiscal year,
27 but not in excess of the amount specified above as "Total
28 Deposit", has been deposited.
29 Subject to payment of amounts into the Build Illinois
30 Fund and the McCormick Place Expansion Project Fund pursuant
31 to the preceding paragraphs or in any amendment thereto
32 hereafter enacted, each month the Department shall pay into
33 the Local Government Distributive Fund 0.4% of the net
34 revenue realized for the preceding month from the 5% general
HB1900 Enrolled -60- LRB9101596PTpkA
1 rate or 0.4% of 80% of the net revenue realized for the
2 preceding month from the 6.25% general rate, as the case may
3 be, on the selling price of tangible personal property which
4 amount shall, subject to appropriation, be distributed as
5 provided in Section 2 of the State Revenue Sharing Act. No
6 payments or distributions pursuant to this paragraph shall be
7 made if the tax imposed by this Act on photoprocessing
8 products is declared unconstitutional, or if the proceeds
9 from such tax are unavailable for distribution because of
10 litigation.
11 Subject to payment of amounts into the Build Illinois
12 Fund, the McCormick Place Expansion Project to the preceding
13 paragraphs or in any amendments thereto hereafter enacted,
14 beginning July 1, 1993, the Department shall each month pay
15 into the Illinois Tax Increment Fund 0.27% of 80% of the net
16 revenue realized for the preceding month from the 6.25%
17 general rate on the selling price of tangible personal
18 property.
19 Subject to payment of amounts into the Build Illinois
20 Fund, McCormick Place Expansion Project Fund, Local
21 Government Distributive Fund, and Illinois Tax Increment Fund
22 under the preceding paragraphs or any amendment to those
23 paragraphs enacted after the effective date of this
24 amendatory Act of the 91st General Assembly, beginning July
25 1, 1999 and ending June 30, 2009 unless otherwise extended by
26 law, the Department shall each month pay into the Illinois
27 Aquaculture Development Fund $83,335 in the aggregate from
28 collections under this Section, Section 9 of the Use Tax Act,
29 Section 9 of the Service Use Tax Act, and Section 9 of the
30 Service Occupation Tax Act of the 80% of the net revenue
31 realized for the preceding month from the 6.25% general rate
32 on the gross receipts from sales of tangible personal
33 property.
34 Of the remainder of the moneys received by the Department
HB1900 Enrolled -61- LRB9101596PTpkA
1 pursuant to this Act, 75% thereof shall be paid into the
2 State Treasury and 25% shall be reserved in a special account
3 and used only for the transfer to the Common School Fund as
4 part of the monthly transfer from the General Revenue Fund in
5 accordance with Section 8a of the State Finance Act.
6 The Department may, upon separate written notice to a
7 taxpayer, require the taxpayer to prepare and file with the
8 Department on a form prescribed by the Department within not
9 less than 60 days after receipt of the notice an annual
10 information return for the tax year specified in the notice.
11 Such annual return to the Department shall include a
12 statement of gross receipts as shown by the retailer's last
13 Federal income tax return. If the total receipts of the
14 business as reported in the Federal income tax return do not
15 agree with the gross receipts reported to the Department of
16 Revenue for the same period, the retailer shall attach to his
17 annual return a schedule showing a reconciliation of the 2
18 amounts and the reasons for the difference. The retailer's
19 annual return to the Department shall also disclose the cost
20 of goods sold by the retailer during the year covered by such
21 return, opening and closing inventories of such goods for
22 such year, costs of goods used from stock or taken from stock
23 and given away by the retailer during such year, payroll
24 information of the retailer's business during such year and
25 any additional reasonable information which the Department
26 deems would be helpful in determining the accuracy of the
27 monthly, quarterly or annual returns filed by such retailer
28 as provided for in this Section.
29 If the annual information return required by this Section
30 is not filed when and as required, the taxpayer shall be
31 liable as follows:
32 (i) Until January 1, 1994, the taxpayer shall be
33 liable for a penalty equal to 1/6 of 1% of the tax due
34 from such taxpayer under this Act during the period to be
HB1900 Enrolled -62- LRB9101596PTpkA
1 covered by the annual return for each month or fraction
2 of a month until such return is filed as required, the
3 penalty to be assessed and collected in the same manner
4 as any other penalty provided for in this Act.
5 (ii) On and after January 1, 1994, the taxpayer
6 shall be liable for a penalty as described in Section 3-4
7 of the Uniform Penalty and Interest Act.
8 The chief executive officer, proprietor, owner or highest
9 ranking manager shall sign the annual return to certify the
10 accuracy of the information contained therein. Any person
11 who willfully signs the annual return containing false or
12 inaccurate information shall be guilty of perjury and
13 punished accordingly. The annual return form prescribed by
14 the Department shall include a warning that the person
15 signing the return may be liable for perjury.
16 The provisions of this Section concerning the filing of
17 an annual information return do not apply to a retailer who
18 is not required to file an income tax return with the United
19 States Government.
20 As soon as possible after the first day of each month,
21 upon certification of the Department of Revenue, the
22 Comptroller shall order transferred and the Treasurer shall
23 transfer from the General Revenue Fund to the Motor Fuel Tax
24 Fund an amount equal to 1.7% of 80% of the net revenue
25 realized under this Act for the second preceding month;
26 except that this transfer shall not be made for the months
27 February through June, 1992.
28 Net revenue realized for a month shall be the revenue
29 collected by the State pursuant to this Act, less the amount
30 paid out during that month as refunds to taxpayers for
31 overpayment of liability.
32 For greater simplicity of administration, manufacturers,
33 importers and wholesalers whose products are sold at retail
34 in Illinois by numerous retailers, and who wish to do so, may
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1 assume the responsibility for accounting and paying to the
2 Department all tax accruing under this Act with respect to
3 such sales, if the retailers who are affected do not make
4 written objection to the Department to this arrangement.
5 Any person who promotes, organizes, provides retail
6 selling space for concessionaires or other types of sellers
7 at the Illinois State Fair, DuQuoin State Fair, county fairs,
8 local fairs, art shows, flea markets and similar exhibitions
9 or events, including any transient merchant as defined by
10 Section 2 of the Transient Merchant Act of 1987, is required
11 to file a report with the Department providing the name of
12 the merchant's business, the name of the person or persons
13 engaged in merchant's business, the permanent address and
14 Illinois Retailers Occupation Tax Registration Number of the
15 merchant, the dates and location of the event and other
16 reasonable information that the Department may require. The
17 report must be filed not later than the 20th day of the month
18 next following the month during which the event with retail
19 sales was held. Any person who fails to file a report
20 required by this Section commits a business offense and is
21 subject to a fine not to exceed $250.
22 Any person engaged in the business of selling tangible
23 personal property at retail as a concessionaire or other type
24 of seller at the Illinois State Fair, county fairs, art
25 shows, flea markets and similar exhibitions or events, or any
26 transient merchants, as defined by Section 2 of the Transient
27 Merchant Act of 1987, may be required to make a daily report
28 of the amount of such sales to the Department and to make a
29 daily payment of the full amount of tax due. The Department
30 shall impose this requirement when it finds that there is a
31 significant risk of loss of revenue to the State at such an
32 exhibition or event. Such a finding shall be based on
33 evidence that a substantial number of concessionaires or
34 other sellers who are not residents of Illinois will be
HB1900 Enrolled -64- LRB9101596PTpkA
1 engaging in the business of selling tangible personal
2 property at retail at the exhibition or event, or other
3 evidence of a significant risk of loss of revenue to the
4 State. The Department shall notify concessionaires and other
5 sellers affected by the imposition of this requirement. In
6 the absence of notification by the Department, the
7 concessionaires and other sellers shall file their returns as
8 otherwise required in this Section.
9 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
10 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
11 1-1-99; 90-612, eff. 7-8-98.)
12 Section 40. The County Cooperative Extension Law is
13 amended by changing Section 2a as follows:
14 (505 ILCS 45/2a) (from Ch. 5, par. 242a)
15 Sec. 2a. Information and assistance.
16 (a) The Cooperative Extension Service of the University
17 of Illinois shall provide information and assistance to
18 person who are timber growers and to persons who may be
19 unaware of the economic and soil and water conservation
20 benefits that can be attained through forestry management on
21 marginal agricultural lands.
22 (b) The Department of Agriculture, in cooperation with
23 the Cooperative Extension Service of the University of
24 Illinois, in conjunction with the Agriculture Experiment
25 Station and Southern Illinois University at Carbondale, shall
26 provide information on aquaculture and shall explore the
27 establishment of an aquaculture resource center for
28 disseminating information and demonstrating the viability of
29 aquaculture as a part of the diversified agriculture of this
30 State.
31 The Department of Agriculture in cooperation with the (i)
32 Cooperative Extension Service of the University of Illinois,
HB1900 Enrolled -65- LRB9101596PTpkA
1 (ii) Southern Illinois University at Carbondale, (iii)
2 Illinois State University at Bloomington-Normal, (iv) Western
3 Illinois University at Macomb, and (v) community colleges
4 organized under the Public Community College Act shall
5 provide information and assistance to the aquaculture
6 industry in the State concerning the Aquaculture Cooperative
7 established under the Aquaculture Development Act and
8 incorporated under the Agricultural Co-Operative Act.
9 (Source: P.A. 85-856.)
10 Section 99. Effective date. This Act takes effect upon
11 becoming law.
HB1900 Enrolled -66- LRB9101596PTpkA
1 INDEX
2 Statutes amended in order of appearance
3 20 ILCS 205/40.35 from Ch. 127, par. 40.35
4 20 ILCS 215/5.5 new
5 30 ILCS 105/5.490 new
6 30 ILCS 105/6z-47 new
7 35 ILCS 105/9 from Ch. 120, par. 439.9
8 35 ILCS 110/9 from Ch. 120, par. 439.39
9 35 ILCS 115/9 from Ch. 120, par. 439.109
10 35 ILCS 120/3 from Ch. 120, par. 442
11 505 ILCS 45/2a from Ch. 5, par. 242a
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