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91_SB1028enr
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1 AN ACT in relation to transportation financing, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The State Finance Act is amended by adding
6 Sections 5.491 and 6z-48 and changing Section 8.3 as follows:
7 (30 ILCS 105/5.491 new)
8 Sec. 5.491. The Motor Vehicle License Plate Fund.
9 (30 ILCS 105/6z-48 new)
10 Sec. 6z-48. Motor Vehicle License Plate Fund.
11 (a) The Motor Vehicle License Plate Fund is hereby
12 created as a special fund in the State Treasury. The Fund
13 shall consist of the deposits provided for in Section 2-119
14 of the Illinois Vehicle Code and any moneys appropriated to
15 the Fund.
16 (b) The Motor Vehicle License Plate Fund shall be used,
17 subject to appropriation, for the costs incident to providing
18 new or replacement license plates for motor vehicles.
19 (c) Any balance remaining in the Motor Vehicle License
20 Plate Fund at the close of business on December 31, 2004
21 shall be transferred into the Road Fund, and the Motor
22 Vehicle License Plate Fund is abolished when that transfer
23 has been made.
24 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
25 Sec. 8.3. Money in the Road Fund shall, if and when the
26 State of Illinois incurs any bonded indebtedness for the
27 construction of permanent highways, be set aside and used for
28 the purpose of paying and discharging annually the principal
29 and interest on that bonded indebtedness then due and
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1 payable, and for no other purpose. The surplus, if any, in
2 the Road Fund after the payment of principal and interest on
3 that bonded indebtedness then annually due shall be used as
4 follows:
5 first -- to pay the cost of administration of
6 Chapters 2 through 10 of the Illinois Vehicle Code,
7 except the cost of administration of Articles I and II of
8 Chapter 3 of that Code; and
9 secondly -- for expenses of the Department of
10 Transportation for construction, reconstruction,
11 improvement, repair, maintenance, operation, and
12 administration of highways in accordance with the
13 provisions of laws relating thereto, or for any purpose
14 related or incident to and connected therewith, including
15 the separation of grades of those highways with railroads
16 and with highways and including the payment of awards
17 made by the Industrial Commission under the terms of the
18 Workers' Compensation Act or Workers' Occupational
19 Diseases Act for injury or death of an employee of the
20 Division of Highways in the Department of Transportation;
21 or for the acquisition of land and the erection of
22 buildings for highway purposes, including the acquisition
23 of highway right-of-way or for investigations to
24 determine the reasonably anticipated future highway
25 needs; or for making of surveys, plans, specifications
26 and estimates for and in the construction and maintenance
27 of flight strips and of highways necessary to provide
28 access to military and naval reservations, to defense
29 industries and defense-industry sites, and to the sources
30 of raw materials and for replacing existing highways and
31 highway connections shut off from general public use at
32 military and naval reservations and defense-industry
33 sites, or for the purchase of right-of-way, except that
34 the State shall be reimbursed in full for any expense
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1 incurred in building the flight strips; or for the
2 operating and maintaining of highway garages; or for
3 patrolling and policing the public highways and
4 conserving the peace; or for any of those purposes or any
5 other purpose that may be provided by law.
6 Appropriations for any of those purposes are payable from
7 the Road Fund. Appropriations may also be made from the Road
8 Fund for the administrative expenses of any State agency that
9 are related to motor vehicles or arise from the use of motor
10 vehicles.
11 Beginning with fiscal year 1980 and thereafter, no Road
12 Fund monies shall be appropriated to the following
13 Departments or agencies of State government for
14 administration, grants, or operations; but this limitation is
15 not a restriction upon appropriating for those purposes any
16 Road Fund monies that are eligible for federal reimbursement;
17 1. Department of Public Health;
18 2. Department of Transportation, only with respect
19 to subsidies for one-half fare Student Transportation and
20 Reduced Fare for Elderly;
21 3. Department of Central Management Services,
22 except for expenditures incurred for group insurance
23 premiums of appropriate personnel;
24 4. Judicial Systems and Agencies.
25 Beginning with fiscal year 1981 and thereafter, no Road
26 Fund monies shall be appropriated to the following
27 Departments or agencies of State government for
28 administration, grants, or operations; but this limitation is
29 not a restriction upon appropriating for those purposes any
30 Road Fund monies that are eligible for federal reimbursement:
31 1. Department of State Police, except for
32 expenditures with respect to the Division of State
33 Troopers;
34 2. Department of Transportation, only with respect
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1 to Intercity Rail Subsidies and Rail Freight Services.
2 Beginning with fiscal year 1982 and thereafter, no Road
3 Fund monies shall be appropriated to the following
4 Departments or agencies of State government for
5 administration, grants, or operations; but this limitation is
6 not a restriction upon appropriating for those purposes any
7 Road Fund monies that are eligible for federal reimbursement:
8 Department of Central Management Services, except for awards
9 made by the Industrial Commission under the terms of the
10 Workers' Compensation Act or Workers' Occupational Diseases
11 Act for injury or death of an employee of the Division of
12 Highways in the Department of Transportation.
13 Beginning with fiscal year 1984 and thereafter, no Road
14 Fund monies shall be appropriated to the following
15 Departments or agencies of State government for
16 administration, grants, or operations; but this limitation is
17 not a restriction upon appropriating for those purposes any
18 Road Fund monies that are eligible for federal reimbursement:
19 1. Department of State Police, except not more than
20 40% of the funds appropriated for the Division of State
21 Troopers;
22 2. State Officers.
23 Beginning with fiscal year 1984 and thereafter, no Road
24 Fund monies shall be appropriated to any Department or agency
25 of State government for administration, grants, or operations
26 except as provided hereafter; but this limitation is not a
27 restriction upon appropriating for those purposes any Road
28 Fund monies that are eligible for federal reimbursement. It
29 shall not be lawful to circumvent the above appropriation
30 limitations by governmental reorganization or other methods.
31 Appropriations shall be made from the Road Fund only in
32 accordance with the provisions of this Section.
33 Money in the Road Fund shall, if and when the State of
34 Illinois incurs any bonded indebtedness for the construction
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1 of permanent highways, be set aside and used for the purpose
2 of paying and discharging during each fiscal year the
3 principal and interest on that bonded indebtedness as it
4 becomes due and payable as provided in the Transportation
5 Bond Act, and for no other purpose. The surplus, if any, in
6 the Road Fund after the payment of principal and interest on
7 that bonded indebtedness then annually due shall be used as
8 follows:
9 first -- to pay the cost of administration of
10 Chapters 2 through 10 of the Illinois Vehicle Code; and
11 secondly -- no Road Fund monies derived from fees,
12 excises, or license taxes relating to registration,
13 operation and use of vehicles on public highways or to
14 fuels used for the propulsion of those vehicles, shall be
15 appropriated or expended other than for costs of
16 administering the laws imposing those fees, excises, and
17 license taxes, statutory refunds and adjustments allowed
18 thereunder, administrative costs of the Department of
19 Transportation, payment of debts and liabilities incurred
20 in construction and reconstruction of public highways and
21 bridges, acquisition of rights-of-way for and the cost of
22 construction, reconstruction, maintenance, repair, and
23 operation of public highways and bridges under the
24 direction and supervision of the State, political
25 subdivision, or municipality collecting those monies, and
26 the costs for patrolling and policing the public highways
27 (by State, political subdivision, or municipality
28 collecting that money) for enforcement of traffic laws.
29 The separation of grades of such highways with railroads
30 and costs associated with protection of at-grade highway
31 and railroad crossing shall also be permissible.
32 Appropriations for any of such purposes are payable from
33 the Road Fund or the Grade Crossing Protection Fund as
34 provided in Section 8 of the Motor Fuel Tax Law.
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1 Beginning with fiscal year 1991 and thereafter, no Road
2 Fund monies shall be appropriated to the Department of State
3 Police for the purposes of this Section in excess of its
4 total fiscal year 1990 Road Fund appropriations for those
5 purposes unless otherwise provided in Section 5g of this Act.
6 It shall not be lawful to circumvent this limitation on
7 appropriations by governmental reorganization or other
8 methods unless otherwise provided in Section 5g of this Act.
9 In fiscal year 1994, no Road Fund monies shall be
10 appropriated to the Secretary of State for the purposes of
11 this Section in excess of the total fiscal year 1991 Road
12 Fund appropriations to the Secretary of State for those
13 purposes, plus $9,800,000. It shall not be lawful to
14 circumvent this limitation on appropriations by governmental
15 reorganization or other method.
16 Beginning with fiscal year 1995 and thereafter, no Road
17 Fund monies shall be appropriated to the Secretary of State
18 for the purposes of this Section in excess of the total
19 fiscal year 1994 Road Fund appropriations to the Secretary of
20 State for those purposes. It shall not be lawful to
21 circumvent this limitation on appropriations by governmental
22 reorganization or other methods.
23 Beginning with fiscal year 2000, total Road Fund
24 appropriations to the Secretary of State for the purposes of
25 this Section shall not exceed the amounts specified for the
26 following fiscal years:
27 Fiscal Year 2000 $80,500,000;
28 Fiscal Year 2001 $80,500,000;
29 Fiscal Year 2002 $80,500,000;
30 Fiscal Year 2003 $80,500,000;
31 Fiscal Year 2004 and
32 each year thereafter $30,500,000.
33 It shall not be lawful to circumvent this limitation on
34 appropriations by governmental reorganization or other
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1 methods.
2 No new program may be initiated in fiscal year 1991 and
3 thereafter that is not consistent with the limitations
4 imposed by this Section for fiscal year 1984 and thereafter,
5 insofar as appropriation of Road Fund monies is concerned.
6 Nothing in this Section prohibits transfers from the Road
7 Fund to the State Construction Account Fund under Section 5e
8 of this Act.
9 (Source: P.A. 87-774; 87-1228; 88-78.)
10 Section 10. The Use Tax Act is amended by changing
11 Section 9 as follows:
12 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
13 Sec. 9. Except as to motor vehicles, watercraft,
14 aircraft, and trailers that are required to be registered
15 with an agency of this State, each retailer required or
16 authorized to collect the tax imposed by this Act shall pay
17 to the Department the amount of such tax (except as otherwise
18 provided) at the time when he is required to file his return
19 for the period during which such tax was collected, less a
20 discount of 2.1% prior to January 1, 1990, and 1.75% on and
21 after January 1, 1990, or $5 per calendar year, whichever is
22 greater, which is allowed to reimburse the retailer for
23 expenses incurred in collecting the tax, keeping records,
24 preparing and filing returns, remitting the tax and supplying
25 data to the Department on request. In the case of retailers
26 who report and pay the tax on a transaction by transaction
27 basis, as provided in this Section, such discount shall be
28 taken with each such tax remittance instead of when such
29 retailer files his periodic return. A retailer need not
30 remit that part of any tax collected by him to the extent
31 that he is required to remit and does remit the tax imposed
32 by the Retailers' Occupation Tax Act, with respect to the
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1 sale of the same property.
2 Where such tangible personal property is sold under a
3 conditional sales contract, or under any other form of sale
4 wherein the payment of the principal sum, or a part thereof,
5 is extended beyond the close of the period for which the
6 return is filed, the retailer, in collecting the tax (except
7 as to motor vehicles, watercraft, aircraft, and trailers that
8 are required to be registered with an agency of this State),
9 may collect for each tax return period, only the tax
10 applicable to that part of the selling price actually
11 received during such tax return period.
12 Except as provided in this Section, on or before the
13 twentieth day of each calendar month, such retailer shall
14 file a return for the preceding calendar month. Such return
15 shall be filed on forms prescribed by the Department and
16 shall furnish such information as the Department may
17 reasonably require.
18 The Department may require returns to be filed on a
19 quarterly basis. If so required, a return for each calendar
20 quarter shall be filed on or before the twentieth day of the
21 calendar month following the end of such calendar quarter.
22 The taxpayer shall also file a return with the Department for
23 each of the first two months of each calendar quarter, on or
24 before the twentieth day of the following calendar month,
25 stating:
26 1. The name of the seller;
27 2. The address of the principal place of business
28 from which he engages in the business of selling tangible
29 personal property at retail in this State;
30 3. The total amount of taxable receipts received by
31 him during the preceding calendar month from sales of
32 tangible personal property by him during such preceding
33 calendar month, including receipts from charge and time
34 sales, but less all deductions allowed by law;
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1 4. The amount of credit provided in Section 2d of
2 this Act;
3 5. The amount of tax due;
4 5-5. The signature of the taxpayer; and
5 6. Such other reasonable information as the
6 Department may require.
7 If a taxpayer fails to sign a return within 30 days after
8 the proper notice and demand for signature by the Department,
9 the return shall be considered valid and any amount shown to
10 be due on the return shall be deemed assessed.
11 Beginning October 1, 1993, a taxpayer who has an average
12 monthly tax liability of $150,000 or more shall make all
13 payments required by rules of the Department by electronic
14 funds transfer. Beginning October 1, 1994, a taxpayer who has
15 an average monthly tax liability of $100,000 or more shall
16 make all payments required by rules of the Department by
17 electronic funds transfer. Beginning October 1, 1995, a
18 taxpayer who has an average monthly tax liability of $50,000
19 or more shall make all payments required by rules of the
20 Department by electronic funds transfer. The term "average
21 monthly tax liability" means the sum of the taxpayer's
22 liabilities under this Act, and under all other State and
23 local occupation and use tax laws administered by the
24 Department, for the immediately preceding calendar year
25 divided by 12.
26 Before August 1 of each year beginning in 1993, the
27 Department shall notify all taxpayers required to make
28 payments by electronic funds transfer. All taxpayers required
29 to make payments by electronic funds transfer shall make
30 those payments for a minimum of one year beginning on October
31 1.
32 Any taxpayer not required to make payments by electronic
33 funds transfer may make payments by electronic funds transfer
34 with the permission of the Department.
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1 All taxpayers required to make payment by electronic
2 funds transfer and any taxpayers authorized to voluntarily
3 make payments by electronic funds transfer shall make those
4 payments in the manner authorized by the Department.
5 The Department shall adopt such rules as are necessary to
6 effectuate a program of electronic funds transfer and the
7 requirements of this Section.
8 If the taxpayer's average monthly tax liability to the
9 Department under this Act, the Retailers' Occupation Tax Act,
10 the Service Occupation Tax Act, the Service Use Tax Act was
11 $10,000 or more during the preceding 4 complete calendar
12 quarters, he shall file a return with the Department each
13 month by the 20th day of the month next following the month
14 during which such tax liability is incurred and shall make
15 payments to the Department on or before the 7th, 15th, 22nd
16 and last day of the month during which such liability is
17 incurred. If the month during which such tax liability is
18 incurred began prior to January 1, 1985, each payment shall
19 be in an amount equal to 1/4 of the taxpayer's actual
20 liability for the month or an amount set by the Department
21 not to exceed 1/4 of the average monthly liability of the
22 taxpayer to the Department for the preceding 4 complete
23 calendar quarters (excluding the month of highest liability
24 and the month of lowest liability in such 4 quarter period).
25 If the month during which such tax liability is incurred
26 begins on or after January 1, 1985, and prior to January 1,
27 1987, each payment shall be in an amount equal to 22.5% of
28 the taxpayer's actual liability for the month or 27.5% of the
29 taxpayer's liability for the same calendar month of the
30 preceding year. If the month during which such tax liability
31 is incurred begins on or after January 1, 1987, and prior to
32 January 1, 1988, each payment shall be in an amount equal to
33 22.5% of the taxpayer's actual liability for the month or
34 26.25% of the taxpayer's liability for the same calendar
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1 month of the preceding year. If the month during which such
2 tax liability is incurred begins on or after January 1, 1988,
3 and prior to January 1, 1989, or begins on or after January
4 1, 1996, each payment shall be in an amount equal to 22.5% of
5 the taxpayer's actual liability for the month or 25% of the
6 taxpayer's liability for the same calendar month of the
7 preceding year. If the month during which such tax liability
8 is incurred begins on or after January 1, 1989, and prior to
9 January 1, 1996, each payment shall be in an amount equal to
10 22.5% of the taxpayer's actual liability for the month or 25%
11 of the taxpayer's liability for the same calendar month of
12 the preceding year or 100% of the taxpayer's actual liability
13 for the quarter monthly reporting period. The amount of such
14 quarter monthly payments shall be credited against the final
15 tax liability of the taxpayer's return for that month. Once
16 applicable, the requirement of the making of quarter monthly
17 payments to the Department shall continue until such
18 taxpayer's average monthly liability to the Department during
19 the preceding 4 complete calendar quarters (excluding the
20 month of highest liability and the month of lowest liability)
21 is less than $9,000, or until such taxpayer's average monthly
22 liability to the Department as computed for each calendar
23 quarter of the 4 preceding complete calendar quarter period
24 is less than $10,000. However, if a taxpayer can show the
25 Department that a substantial change in the taxpayer's
26 business has occurred which causes the taxpayer to anticipate
27 that his average monthly tax liability for the reasonably
28 foreseeable future will fall below $10,000, then such
29 taxpayer may petition the Department for change in such
30 taxpayer's reporting status. The Department shall change
31 such taxpayer's reporting status unless it finds that such
32 change is seasonal in nature and not likely to be long term.
33 If any such quarter monthly payment is not paid at the time
34 or in the amount required by this Section, then the taxpayer
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1 shall be liable for penalties and interest on the difference
2 between the minimum amount due and the amount of such quarter
3 monthly payment actually and timely paid, except insofar as
4 the taxpayer has previously made payments for that month to
5 the Department in excess of the minimum payments previously
6 due as provided in this Section. The Department shall make
7 reasonable rules and regulations to govern the quarter
8 monthly payment amount and quarter monthly payment dates for
9 taxpayers who file on other than a calendar monthly basis.
10 If any such payment provided for in this Section exceeds
11 the taxpayer's liabilities under this Act, the Retailers'
12 Occupation Tax Act, the Service Occupation Tax Act and the
13 Service Use Tax Act, as shown by an original monthly return,
14 the Department shall issue to the taxpayer a credit
15 memorandum no later than 30 days after the date of payment,
16 which memorandum may be submitted by the taxpayer to the
17 Department in payment of tax liability subsequently to be
18 remitted by the taxpayer to the Department or be assigned by
19 the taxpayer to a similar taxpayer under this Act, the
20 Retailers' Occupation Tax Act, the Service Occupation Tax Act
21 or the Service Use Tax Act, in accordance with reasonable
22 rules and regulations to be prescribed by the Department,
23 except that if such excess payment is shown on an original
24 monthly return and is made after December 31, 1986, no credit
25 memorandum shall be issued, unless requested by the taxpayer.
26 If no such request is made, the taxpayer may credit such
27 excess payment against tax liability subsequently to be
28 remitted by the taxpayer to the Department under this Act,
29 the Retailers' Occupation Tax Act, the Service Occupation Tax
30 Act or the Service Use Tax Act, in accordance with reasonable
31 rules and regulations prescribed by the Department. If the
32 Department subsequently determines that all or any part of
33 the credit taken was not actually due to the taxpayer, the
34 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
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1 by 2.1% or 1.75% of the difference between the credit taken
2 and that actually due, and the taxpayer shall be liable for
3 penalties and interest on such difference.
4 If the retailer is otherwise required to file a monthly
5 return and if the retailer's average monthly tax liability to
6 the Department does not exceed $200, the Department may
7 authorize his returns to be filed on a quarter annual basis,
8 with the return for January, February, and March of a given
9 year being due by April 20 of such year; with the return for
10 April, May and June of a given year being due by July 20 of
11 such year; with the return for July, August and September of
12 a given year being due by October 20 of such year, and with
13 the return for October, November and December of a given year
14 being due by January 20 of the following year.
15 If the retailer is otherwise required to file a monthly
16 or quarterly return and if the retailer's average monthly tax
17 liability to the Department does not exceed $50, the
18 Department may authorize his returns to be filed on an annual
19 basis, with the return for a given year being due by January
20 20 of the following year.
21 Such quarter annual and annual returns, as to form and
22 substance, shall be subject to the same requirements as
23 monthly returns.
24 Notwithstanding any other provision in this Act
25 concerning the time within which a retailer may file his
26 return, in the case of any retailer who ceases to engage in a
27 kind of business which makes him responsible for filing
28 returns under this Act, such retailer shall file a final
29 return under this Act with the Department not more than one
30 month after discontinuing such business.
31 In addition, with respect to motor vehicles, watercraft,
32 aircraft, and trailers that are required to be registered
33 with an agency of this State, every retailer selling this
34 kind of tangible personal property shall file, with the
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1 Department, upon a form to be prescribed and supplied by the
2 Department, a separate return for each such item of tangible
3 personal property which the retailer sells, except that
4 where, in the same transaction, a retailer of aircraft,
5 watercraft, motor vehicles or trailers transfers more than
6 one aircraft, watercraft, motor vehicle or trailer to another
7 aircraft, watercraft, motor vehicle or trailer retailer for
8 the purpose of resale, that seller for resale may report the
9 transfer of all the aircraft, watercraft, motor vehicles or
10 trailers involved in that transaction to the Department on
11 the same uniform invoice-transaction reporting return form.
12 For purposes of this Section, "watercraft" means a Class 2,
13 Class 3, or Class 4 watercraft as defined in Section 3-2 of
14 the Boat Registration and Safety Act, a personal watercraft,
15 or any boat equipped with an inboard motor.
16 The transaction reporting return in the case of motor
17 vehicles or trailers that are required to be registered with
18 an agency of this State, shall be the same document as the
19 Uniform Invoice referred to in Section 5-402 of the Illinois
20 Vehicle Code and must show the name and address of the
21 seller; the name and address of the purchaser; the amount of
22 the selling price including the amount allowed by the
23 retailer for traded-in property, if any; the amount allowed
24 by the retailer for the traded-in tangible personal property,
25 if any, to the extent to which Section 2 of this Act allows
26 an exemption for the value of traded-in property; the balance
27 payable after deducting such trade-in allowance from the
28 total selling price; the amount of tax due from the retailer
29 with respect to such transaction; the amount of tax collected
30 from the purchaser by the retailer on such transaction (or
31 satisfactory evidence that such tax is not due in that
32 particular instance, if that is claimed to be the fact); the
33 place and date of the sale; a sufficient identification of
34 the property sold; such other information as is required in
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1 Section 5-402 of the Illinois Vehicle Code, and such other
2 information as the Department may reasonably require.
3 The transaction reporting return in the case of
4 watercraft and aircraft must show the name and address of the
5 seller; the name and address of the purchaser; the amount of
6 the selling price including the amount allowed by the
7 retailer for traded-in property, if any; the amount allowed
8 by the retailer for the traded-in tangible personal property,
9 if any, to the extent to which Section 2 of this Act allows
10 an exemption for the value of traded-in property; the balance
11 payable after deducting such trade-in allowance from the
12 total selling price; the amount of tax due from the retailer
13 with respect to such transaction; the amount of tax collected
14 from the purchaser by the retailer on such transaction (or
15 satisfactory evidence that such tax is not due in that
16 particular instance, if that is claimed to be the fact); the
17 place and date of the sale, a sufficient identification of
18 the property sold, and such other information as the
19 Department may reasonably require.
20 Such transaction reporting return shall be filed not
21 later than 20 days after the date of delivery of the item
22 that is being sold, but may be filed by the retailer at any
23 time sooner than that if he chooses to do so. The
24 transaction reporting return and tax remittance or proof of
25 exemption from the tax that is imposed by this Act may be
26 transmitted to the Department by way of the State agency with
27 which, or State officer with whom, the tangible personal
28 property must be titled or registered (if titling or
29 registration is required) if the Department and such agency
30 or State officer determine that this procedure will expedite
31 the processing of applications for title or registration.
32 With each such transaction reporting return, the retailer
33 shall remit the proper amount of tax due (or shall submit
34 satisfactory evidence that the sale is not taxable if that is
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1 the case), to the Department or its agents, whereupon the
2 Department shall issue, in the purchaser's name, a tax
3 receipt (or a certificate of exemption if the Department is
4 satisfied that the particular sale is tax exempt) which such
5 purchaser may submit to the agency with which, or State
6 officer with whom, he must title or register the tangible
7 personal property that is involved (if titling or
8 registration is required) in support of such purchaser's
9 application for an Illinois certificate or other evidence of
10 title or registration to such tangible personal property.
11 No retailer's failure or refusal to remit tax under this
12 Act precludes a user, who has paid the proper tax to the
13 retailer, from obtaining his certificate of title or other
14 evidence of title or registration (if titling or registration
15 is required) upon satisfying the Department that such user
16 has paid the proper tax (if tax is due) to the retailer. The
17 Department shall adopt appropriate rules to carry out the
18 mandate of this paragraph.
19 If the user who would otherwise pay tax to the retailer
20 wants the transaction reporting return filed and the payment
21 of tax or proof of exemption made to the Department before
22 the retailer is willing to take these actions and such user
23 has not paid the tax to the retailer, such user may certify
24 to the fact of such delay by the retailer, and may (upon the
25 Department being satisfied of the truth of such
26 certification) transmit the information required by the
27 transaction reporting return and the remittance for tax or
28 proof of exemption directly to the Department and obtain his
29 tax receipt or exemption determination, in which event the
30 transaction reporting return and tax remittance (if a tax
31 payment was required) shall be credited by the Department to
32 the proper retailer's account with the Department, but
33 without the 2.1% or 1.75% discount provided for in this
34 Section being allowed. When the user pays the tax directly
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1 to the Department, he shall pay the tax in the same amount
2 and in the same form in which it would be remitted if the tax
3 had been remitted to the Department by the retailer.
4 Where a retailer collects the tax with respect to the
5 selling price of tangible personal property which he sells
6 and the purchaser thereafter returns such tangible personal
7 property and the retailer refunds the selling price thereof
8 to the purchaser, such retailer shall also refund, to the
9 purchaser, the tax so collected from the purchaser. When
10 filing his return for the period in which he refunds such tax
11 to the purchaser, the retailer may deduct the amount of the
12 tax so refunded by him to the purchaser from any other use
13 tax which such retailer may be required to pay or remit to
14 the Department, as shown by such return, if the amount of the
15 tax to be deducted was previously remitted to the Department
16 by such retailer. If the retailer has not previously
17 remitted the amount of such tax to the Department, he is
18 entitled to no deduction under this Act upon refunding such
19 tax to the purchaser.
20 Any retailer filing a return under this Section shall
21 also include (for the purpose of paying tax thereon) the
22 total tax covered by such return upon the selling price of
23 tangible personal property purchased by him at retail from a
24 retailer, but as to which the tax imposed by this Act was not
25 collected from the retailer filing such return, and such
26 retailer shall remit the amount of such tax to the Department
27 when filing such return.
28 If experience indicates such action to be practicable,
29 the Department may prescribe and furnish a combination or
30 joint return which will enable retailers, who are required to
31 file returns hereunder and also under the Retailers'
32 Occupation Tax Act, to furnish all the return information
33 required by both Acts on the one form.
34 Where the retailer has more than one business registered
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1 with the Department under separate registration under this
2 Act, such retailer may not file each return that is due as a
3 single return covering all such registered businesses, but
4 shall file separate returns for each such registered
5 business.
6 Beginning January 1, 1990, each month the Department
7 shall pay into the State and Local Sales Tax Reform Fund, a
8 special fund in the State Treasury which is hereby created,
9 the net revenue realized for the preceding month from the 1%
10 tax on sales of food for human consumption which is to be
11 consumed off the premises where it is sold (other than
12 alcoholic beverages, soft drinks and food which has been
13 prepared for immediate consumption) and prescription and
14 nonprescription medicines, drugs, medical appliances and
15 insulin, urine testing materials, syringes and needles used
16 by diabetics.
17 Beginning January 1, 1990, each month the Department
18 shall pay into the County and Mass Transit District Fund 4%
19 of the net revenue realized for the preceding month from the
20 6.25% 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 Beginning January 1, 1990, each month the Department
25 shall pay into the State and Local Sales Tax Reform Fund, a
26 special fund in the State Treasury, 20% of the net revenue
27 realized for the preceding month from the 6.25% general rate
28 on the selling price of tangible personal property, other
29 than tangible personal property which is purchased outside
30 Illinois at retail from a retailer and which is titled or
31 registered by an agency of this State's government.
32 Beginning January 1, 1990, each month the Department
33 shall pay into the Local Government Tax Fund 16% of the net
34 revenue realized for the preceding month from the 6.25%
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1 general rate on the selling price of tangible personal
2 property which is purchased outside Illinois at retail from a
3 retailer and which is titled or registered by an agency of
4 this State's government.
5 Of the remainder of the moneys received by the Department
6 pursuant to this Act, (a) 1.75% thereof shall be paid into
7 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
8 and on and after July 1, 1989, 3.8% thereof shall be paid
9 into the Build Illinois Fund; provided, however, that if in
10 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
11 as the case may be, of the moneys received by the Department
12 and required to be paid into the Build Illinois Fund pursuant
13 to Section 3 of the Retailers' Occupation Tax Act, Section 9
14 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
15 Section 9 of the Service Occupation Tax Act, such Acts being
16 hereinafter called the "Tax Acts" and such aggregate of 2.2%
17 or 3.8%, as the case may be, of moneys being hereinafter
18 called the "Tax Act Amount", and (2) the amount transferred
19 to the Build Illinois Fund from the State and Local Sales Tax
20 Reform Fund shall be less than the Annual Specified Amount
21 (as defined in Section 3 of the Retailers' Occupation Tax
22 Act), an amount equal to the difference shall be immediately
23 paid into the Build Illinois Fund from other moneys received
24 by the Department pursuant to the Tax Acts; and further
25 provided, that if on the last business day of any month the
26 sum of (1) the Tax Act Amount required to be deposited into
27 the Build Illinois Bond Account in the Build Illinois Fund
28 during such month and (2) the amount transferred during such
29 month to the Build Illinois Fund from the State and Local
30 Sales Tax Reform Fund shall have been less than 1/12 of the
31 Annual Specified Amount, an amount equal to the difference
32 shall be immediately paid into the Build Illinois Fund from
33 other moneys received by the Department pursuant to the Tax
34 Acts; and, further provided, that in no event shall the
SB1028 Enrolled -20- LRB9106061PTpk
1 payments required under the preceding proviso result in
2 aggregate payments into the Build Illinois Fund pursuant to
3 this clause (b) for any fiscal year in excess of the greater
4 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
5 for such fiscal year; and, further provided, that the amounts
6 payable into the Build Illinois Fund under this clause (b)
7 shall be payable only until such time as the aggregate amount
8 on deposit under each trust indenture securing Bonds issued
9 and outstanding pursuant to the Build Illinois Bond Act is
10 sufficient, taking into account any future investment income,
11 to fully provide, in accordance with such indenture, for the
12 defeasance of or the payment of the principal of, premium, if
13 any, and interest on the Bonds secured by such indenture and
14 on any Bonds expected to be issued thereafter and all fees
15 and costs payable with respect thereto, all as certified by
16 the Director of the Bureau of the Budget. If on the last
17 business day of any month in which Bonds are outstanding
18 pursuant to the Build Illinois Bond Act, the aggregate of the
19 moneys deposited in the Build Illinois Bond Account in the
20 Build Illinois Fund in such month shall be less than the
21 amount required to be transferred in such month from the
22 Build Illinois Bond Account to the Build Illinois Bond
23 Retirement and Interest Fund pursuant to Section 13 of the
24 Build Illinois Bond Act, an amount equal to such deficiency
25 shall be immediately paid from other moneys received by the
26 Department pursuant to the Tax Acts to the Build Illinois
27 Fund; provided, however, that any amounts paid to the Build
28 Illinois Fund in any fiscal year pursuant to this sentence
29 shall be deemed to constitute payments pursuant to clause (b)
30 of the preceding sentence and shall reduce the amount
31 otherwise payable for such fiscal year pursuant to clause (b)
32 of the preceding sentence. The moneys received by the
33 Department pursuant to this Act and required to be deposited
34 into the Build Illinois Fund are subject to the pledge, claim
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1 and charge set forth in Section 12 of the Build Illinois Bond
2 Act.
3 Subject to payment of amounts into the Build Illinois
4 Fund as provided in the preceding paragraph or in any
5 amendment thereto hereafter enacted, the following specified
6 monthly installment of the amount requested in the
7 certificate of the Chairman of the Metropolitan Pier and
8 Exposition Authority provided under Section 8.25f of the
9 State Finance Act, but not in excess of the sums designated
10 as "Total Deposit", shall be deposited in the aggregate from
11 collections under Section 9 of the Use Tax Act, Section 9 of
12 the Service Use Tax Act, Section 9 of the Service Occupation
13 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
14 into the McCormick Place Expansion Project Fund in the
15 specified fiscal years.
16 Fiscal Year Total Deposit
17 1993 $0
18 1994 53,000,000
19 1995 58,000,000
20 1996 61,000,000
21 1997 64,000,000
22 1998 68,000,000
23 1999 71,000,000
24 2000 75,000,000
25 2001 80,000,000
26 2002 84,000,000
27 2003 89,000,000
28 2004 93,000,000
29 2005 97,000,000
30 2006 102,000,000
31 2007 and 106,000,000
32 each fiscal year
33 thereafter that bonds
34 are outstanding under
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1 Section 13.2 of the
2 Metropolitan Pier and
3 Exposition Authority
4 Act, but not after fiscal year 2029.
5 Beginning July 20, 1993 and in each month of each fiscal
6 year thereafter, one-eighth of the amount requested in the
7 certificate of the Chairman of the Metropolitan Pier and
8 Exposition Authority for that fiscal year, less the amount
9 deposited into the McCormick Place Expansion Project Fund by
10 the State Treasurer in the respective month under subsection
11 (g) of Section 13 of the Metropolitan Pier and Exposition
12 Authority Act, plus cumulative deficiencies in the deposits
13 required under this Section for previous months and years,
14 shall be deposited into the McCormick Place Expansion Project
15 Fund, until the full amount requested for the fiscal year,
16 but not in excess of the amount specified above as "Total
17 Deposit", has been deposited.
18 Subject to payment of amounts into the Build Illinois
19 Fund and the McCormick Place Expansion Project Fund pursuant
20 to the preceding paragraphs or in any amendment thereto
21 hereafter enacted, each month the Department shall pay into
22 the Local Government Distributive Fund .4% of the net revenue
23 realized for the preceding month from the 5% general rate, or
24 .4% of 80% of the net revenue realized for the preceding
25 month from the 6.25% general rate, as the case may be, on the
26 selling price of tangible personal property which amount
27 shall, subject to appropriation, be distributed as provided
28 in Section 2 of the State Revenue Sharing Act. No payments or
29 distributions pursuant to this paragraph shall be made if the
30 tax imposed by this Act on photoprocessing products is
31 declared unconstitutional, or if the proceeds from such tax
32 are unavailable for distribution because of litigation.
33 Subject to payment of amounts into the Build Illinois
34 Fund, the McCormick Place Expansion Project Fund, and the
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1 Local Government Distributive Fund pursuant to the preceding
2 paragraphs or in any amendments thereto hereafter enacted,
3 beginning July 1, 1993, the Department shall each month pay
4 into the Illinois Tax Increment Fund 0.27% of 80% of the net
5 revenue realized for the preceding month from the 6.25%
6 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. Beginning April 1, 2000, this
22 transfer is no longer required and shall not be made.
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 For greater simplicity of administration, manufacturers,
28 importers and wholesalers whose products are sold at retail
29 in Illinois by numerous retailers, and who wish to do so, may
30 assume the responsibility for accounting and paying to the
31 Department all tax accruing under this Act with respect to
32 such sales, if the retailers who are affected do not make
33 written objection to the Department to this arrangement.
34 (Source: P.A. 89-379, eff. 1-1-96; 89-626, eff. 8-9-96;
SB1028 Enrolled -24- LRB9106061PTpk
1 90-491, eff. 1-1-99; 90-612, eff. 7-8-98.)
2 Section 15. The Service Use Tax Act is amended by
3 changing Section 9 as follows:
4 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
5 Sec. 9. Each serviceman required or authorized to
6 collect the tax herein imposed shall pay to the Department
7 the amount of such tax (except as otherwise provided) at the
8 time when he is required to file his return for the period
9 during which such tax was collected, less a discount of 2.1%
10 prior to January 1, 1990 and 1.75% on and after January 1,
11 1990, or $5 per calendar year, whichever is greater, which is
12 allowed to reimburse the serviceman for expenses incurred in
13 collecting the tax, keeping records, preparing and filing
14 returns, remitting the tax and supplying data to the
15 Department on request. A serviceman need not remit that part
16 of any tax collected by him to the extent that he is required
17 to pay and does pay the tax imposed by the Service Occupation
18 Tax Act with respect to his sale of service involving the
19 incidental transfer by him of the same property.
20 Except as provided hereinafter in this Section, on or
21 before the twentieth day of each calendar month, such
22 serviceman shall file a return for the preceding calendar
23 month in accordance with reasonable Rules and Regulations to
24 be promulgated by the Department. Such return shall be filed
25 on a form prescribed by the Department and shall contain such
26 information as the Department may reasonably require.
27 The Department may require returns to be filed on a
28 quarterly basis. If so required, a return for each calendar
29 quarter shall be filed on or before the twentieth day of the
30 calendar month following the end of such calendar quarter.
31 The taxpayer shall also file a return with the Department for
32 each of the first two months of each calendar quarter, on or
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1 before the twentieth day of the following calendar month,
2 stating:
3 1. The name of the seller;
4 2. The address of the principal place of business
5 from which he engages in business as a serviceman in this
6 State;
7 3. The total amount of taxable receipts received by
8 him during the preceding calendar month, including
9 receipts from charge and time sales, but less all
10 deductions allowed by law;
11 4. The amount of credit provided in Section 2d of
12 this Act;
13 5. The amount of tax due;
14 5-5. The signature of the taxpayer; and
15 6. Such other reasonable information as the
16 Department may require.
17 If a taxpayer fails to sign a return within 30 days after
18 the proper notice and demand for signature by the Department,
19 the return shall be considered valid and any amount shown to
20 be due on the return shall be deemed assessed.
21 Beginning October 1, 1993, a taxpayer who has an average
22 monthly tax liability of $150,000 or more shall make all
23 payments required by rules of the Department by electronic
24 funds transfer. Beginning October 1, 1994, a taxpayer who
25 has an average monthly tax liability of $100,000 or more
26 shall make all payments required by rules of the Department
27 by electronic funds transfer. Beginning October 1, 1995, a
28 taxpayer who has an average monthly tax liability of $50,000
29 or more shall make all payments required by rules of the
30 Department by electronic funds transfer. The term "average
31 monthly tax liability" means the sum of the taxpayer's
32 liabilities under this Act, and under all other State and
33 local occupation and use tax laws administered by the
34 Department, for the immediately preceding calendar year
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1 divided by 12.
2 Before August 1 of each year beginning in 1993, the
3 Department shall notify all taxpayers required to make
4 payments by electronic funds transfer. All taxpayers required
5 to make payments by electronic funds transfer shall make
6 those payments for a minimum of one year beginning on October
7 1.
8 Any taxpayer not required to make payments by electronic
9 funds transfer may make payments by electronic funds transfer
10 with the permission of the Department.
11 All taxpayers required to make payment by electronic
12 funds transfer and any taxpayers authorized to voluntarily
13 make payments by electronic funds transfer shall make those
14 payments in the manner authorized by the Department.
15 The Department shall adopt such rules as are necessary to
16 effectuate a program of electronic funds transfer and the
17 requirements of this Section.
18 If the serviceman is otherwise required to file a monthly
19 return and if the serviceman's average monthly tax liability
20 to the Department does not exceed $200, the Department may
21 authorize his returns to be filed on a quarter annual basis,
22 with the return for January, February and March of a given
23 year being due by April 20 of such year; with the return for
24 April, May and June of a given year being due by July 20 of
25 such year; with the return for July, August and September of
26 a given year being due by October 20 of such year, and with
27 the return for October, November and December of a given year
28 being due by January 20 of the following year.
29 If the serviceman is otherwise required to file a monthly
30 or quarterly return and if the serviceman's average monthly
31 tax liability to the Department does not exceed $50, the
32 Department may authorize his returns to be filed on an annual
33 basis, with the return for a given year being due by January
34 20 of the following year.
SB1028 Enrolled -27- LRB9106061PTpk
1 Such quarter annual and annual returns, as to form and
2 substance, shall be subject to the same requirements as
3 monthly returns.
4 Notwithstanding any other provision in this Act
5 concerning the time within which a serviceman may file his
6 return, in the case of any serviceman who ceases to engage in
7 a kind of business which makes him responsible for filing
8 returns under this Act, such serviceman shall file a final
9 return under this Act with the Department not more than 1
10 month after discontinuing such business.
11 Where a serviceman collects the tax with respect to the
12 selling price of property which he sells and the purchaser
13 thereafter returns such property and the serviceman refunds
14 the selling price thereof to the purchaser, such serviceman
15 shall also refund, to the purchaser, the tax so collected
16 from the purchaser. When filing his return for the period in
17 which he refunds such tax to the purchaser, the serviceman
18 may deduct the amount of the tax so refunded by him to the
19 purchaser from any other Service Use Tax, Service Occupation
20 Tax, retailers' occupation tax or use tax which such
21 serviceman may be required to pay or remit to the Department,
22 as shown by such return, provided that the amount of the tax
23 to be deducted shall previously have been remitted to the
24 Department by such serviceman. If the serviceman shall not
25 previously have remitted the amount of such tax to the
26 Department, he shall be entitled to no deduction hereunder
27 upon refunding such tax to the purchaser.
28 Any serviceman filing a return hereunder shall also
29 include the total tax upon the selling price of tangible
30 personal property purchased for use by him as an incident to
31 a sale of service, and such serviceman shall remit the amount
32 of such tax to the Department when filing such return.
33 If experience indicates such action to be practicable,
34 the Department may prescribe and furnish a combination or
SB1028 Enrolled -28- LRB9106061PTpk
1 joint return which will enable servicemen, who are required
2 to file returns hereunder and also under the Service
3 Occupation Tax Act, to furnish all the return information
4 required by both Acts on the one form.
5 Where the serviceman has more than one business
6 registered with the Department under separate registration
7 hereunder, such serviceman shall not file each return that is
8 due as a single return covering all such registered
9 businesses, but shall file separate returns for each such
10 registered business.
11 Beginning January 1, 1990, each month the Department
12 shall pay into the State and Local Tax Reform Fund, a special
13 fund in the State Treasury, the net revenue realized for the
14 preceding month from the 1% tax on sales of food for human
15 consumption which is to be consumed off the premises where it
16 is sold (other than alcoholic beverages, soft drinks and food
17 which has been prepared for immediate consumption) and
18 prescription and nonprescription medicines, drugs, medical
19 appliances and insulin, urine testing materials, syringes and
20 needles used by diabetics.
21 Beginning January 1, 1990, each month the Department
22 shall pay into the State and Local Sales Tax Reform Fund 20%
23 of the net revenue realized for the preceding month from the
24 6.25% general rate on transfers of tangible personal
25 property, other than tangible personal property which is
26 purchased outside Illinois at retail from a retailer and
27 which is titled or registered by an agency of this State's
28 government.
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%,
SB1028 Enrolled -29- LRB9106061PTpk
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 Bond Account in the Build Illinois Fund
18 during such month and (2) the amount transferred during such
19 month to the Build Illinois Fund from the State and Local
20 Sales Tax Reform Fund shall have been less than 1/12 of the
21 Annual Specified Amount, an amount equal to the difference
22 shall be immediately paid into the Build Illinois Fund from
23 other moneys received by the Department pursuant to the Tax
24 Acts; and, further provided, that in no event shall the
25 payments required under the preceding proviso result in
26 aggregate payments into the Build Illinois Fund pursuant to
27 this clause (b) for any fiscal year in excess of the greater
28 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
29 for such fiscal year; and, further provided, that the amounts
30 payable into the Build Illinois Fund under this clause (b)
31 shall be payable only until such time as the aggregate amount
32 on deposit under each trust indenture securing Bonds issued
33 and outstanding pursuant to the Build Illinois Bond Act is
34 sufficient, taking into account any future investment income,
SB1028 Enrolled -30- LRB9106061PTpk
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
SB1028 Enrolled -31- LRB9106061PTpk
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 Act,
28 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
SB1028 Enrolled -32- LRB9106061PTpk
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 photo processing
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 All remaining moneys received by the Department pursuant
34 to this Act shall be paid into the General Revenue Fund of
SB1028 Enrolled -33- LRB9106061PTpk
1 the State Treasury.
2 As soon as possible after the first day of each month,
3 upon certification of the Department of Revenue, the
4 Comptroller shall order transferred and the Treasurer shall
5 transfer from the General Revenue Fund to the Motor Fuel Tax
6 Fund an amount equal to 1.7% of 80% of the net revenue
7 realized under this Act for the second preceding month;
8 except that this transfer shall not be made for the months
9 February through June, 1992. Beginning April 1, 2000, this
10 transfer is no longer required and shall not be made.
11 Net revenue realized for a month shall be the revenue
12 collected by the State pursuant to this Act, less the amount
13 paid out during that month as refunds to taxpayers for
14 overpayment of liability.
15 (Source: P.A. 89-379, eff. 1-1-96; 90-612, eff. 7-8-98.)
16 Section 20. The Service Occupation Tax Act is amended by
17 changing Section 9 as follows:
18 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
19 Sec. 9. Each serviceman required or authorized to
20 collect the tax herein imposed shall pay to the Department
21 the amount of such tax at the time when he is required to
22 file his return for the period during which such tax was
23 collectible, less a discount of 2.1% prior to January 1,
24 1990, and 1.75% on and after January 1, 1990, or $5 per
25 calendar year, whichever is greater, which is allowed to
26 reimburse the serviceman for expenses incurred in collecting
27 the tax, keeping records, preparing and filing returns,
28 remitting the tax and supplying data to the Department on
29 request.
30 Where such tangible personal property is sold under a
31 conditional sales contract, or under any other form of sale
32 wherein the payment of the principal sum, or a part thereof,
SB1028 Enrolled -34- LRB9106061PTpk
1 is extended beyond the close of the period for which the
2 return is filed, the serviceman, in collecting the tax may
3 collect, for each tax return period, only the tax applicable
4 to the part of the selling price actually received during
5 such tax return period.
6 Except as provided hereinafter in this Section, on or
7 before the twentieth day of each calendar month, such
8 serviceman shall file a return for the preceding calendar
9 month in accordance with reasonable rules and regulations to
10 be promulgated by the Department of Revenue. Such return
11 shall be filed on a form prescribed by the Department and
12 shall contain such information as the Department may
13 reasonably require.
14 The Department may require returns to be filed on a
15 quarterly basis. If so required, a return for each calendar
16 quarter shall be filed on or before the twentieth day of the
17 calendar month following the end of such calendar quarter.
18 The taxpayer shall also file a return with the Department for
19 each of the first two months of each calendar quarter, on or
20 before the twentieth day of the following calendar month,
21 stating:
22 1. The name of the seller;
23 2. The address of the principal place of business
24 from which he engages in business as a serviceman in this
25 State;
26 3. The total amount of taxable receipts received by
27 him during the preceding calendar month, including
28 receipts from charge and time sales, but less all
29 deductions allowed by law;
30 4. The amount of credit provided in Section 2d of
31 this Act;
32 5. The amount of tax due;
33 5-5. The signature of the taxpayer; and
34 6. Such other reasonable information as the
SB1028 Enrolled -35- LRB9106061PTpk
1 Department may require.
2 If a taxpayer fails to sign a return within 30 days after
3 the proper notice and demand for signature by the Department,
4 the return shall be considered valid and any amount shown to
5 be due on the return shall be deemed assessed.
6 A serviceman may accept a Manufacturer's Purchase Credit
7 certification from a purchaser in satisfaction of Service Use
8 Tax as provided in Section 3-70 of the Service Use Tax Act if
9 the purchaser provides the appropriate documentation as
10 required by Section 3-70 of the Service Use Tax Act. A
11 Manufacturer's Purchase Credit certification, accepted by a
12 serviceman as provided in Section 3-70 of the Service Use Tax
13 Act, may be used by that serviceman to satisfy Service
14 Occupation Tax liability in the amount claimed in the
15 certification, not to exceed 6.25% of the receipts subject to
16 tax from a qualifying purchase.
17 If the serviceman's average monthly tax liability to the
18 Department does not exceed $200, the Department may authorize
19 his returns to be filed on a quarter annual basis, with the
20 return for January, February and March of a given year being
21 due by April 20 of such year; with the return for April, May
22 and June of a given year being due by July 20 of such year;
23 with the return for July, August and September of a given
24 year being due by October 20 of such year, and with the
25 return for October, November and December of a given year
26 being due by January 20 of the following year.
27 If the serviceman's average monthly tax liability to the
28 Department does not exceed $50, the Department may authorize
29 his returns to be filed on an annual basis, with the return
30 for a given year being due by January 20 of the following
31 year.
32 Such quarter annual and annual returns, as to form and
33 substance, shall be subject to the same requirements as
34 monthly returns.
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1 Notwithstanding any other provision in this Act
2 concerning the time within which a serviceman may file his
3 return, in the case of any serviceman who ceases to engage in
4 a kind of business which makes him responsible for filing
5 returns under this Act, such serviceman shall file a final
6 return under this Act with the Department not more than 1
7 month after discontinuing such business.
8 Beginning October 1, 1993, a taxpayer who has an average
9 monthly tax liability of $150,000 or more shall make all
10 payments required by rules of the Department by electronic
11 funds transfer. Beginning October 1, 1994, a taxpayer who
12 has an average monthly tax liability of $100,000 or more
13 shall make all payments required by rules of the Department
14 by electronic funds transfer. Beginning October 1, 1995, a
15 taxpayer who has an average monthly tax liability of $50,000
16 or more shall make all payments required by rules of the
17 Department by electronic funds transfer. The term "average
18 monthly tax liability" means the sum of the taxpayer's
19 liabilities under this Act, and under all other State and
20 local occupation and use tax laws administered by the
21 Department, for the immediately preceding calendar year
22 divided by 12.
23 Before August 1 of each year beginning in 1993, the
24 Department shall notify all taxpayers required to make
25 payments by electronic funds transfer. All taxpayers
26 required to make payments by electronic funds transfer shall
27 make those payments for a minimum of one year beginning on
28 October 1.
29 Any taxpayer not required to make payments by electronic
30 funds transfer may make payments by electronic funds transfer
31 with the permission of the Department.
32 All taxpayers required to make payment by electronic
33 funds transfer and any taxpayers authorized to voluntarily
34 make payments by electronic funds transfer shall make those
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1 payments in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3 effectuate a program of electronic funds transfer and the
4 requirements of this Section.
5 Where a serviceman collects the tax with respect to the
6 selling price of tangible personal property which he sells
7 and the purchaser thereafter returns such tangible personal
8 property and the serviceman refunds the selling price thereof
9 to the purchaser, such serviceman shall also refund, to the
10 purchaser, the tax so collected from the purchaser. When
11 filing his return for the period in which he refunds such tax
12 to the purchaser, the serviceman may deduct the amount of the
13 tax so refunded by him to the purchaser from any other
14 Service Occupation Tax, Service Use Tax, Retailers'
15 Occupation Tax or Use Tax which such serviceman may be
16 required to pay or remit to the Department, as shown by such
17 return, provided that the amount of the tax to be deducted
18 shall previously have been remitted to the Department by such
19 serviceman. If the serviceman shall not previously have
20 remitted the amount of such tax to the Department, he shall
21 be entitled to no deduction hereunder upon refunding such tax
22 to the purchaser.
23 If experience indicates such action to be practicable,
24 the Department may prescribe and furnish a combination or
25 joint return which will enable servicemen, who are required
26 to file returns hereunder and also under the Retailers'
27 Occupation Tax Act, the Use Tax Act or the Service Use Tax
28 Act, to furnish all the return information required by all
29 said Acts on the one form.
30 Where the serviceman has more than one business
31 registered with the Department under separate registrations
32 hereunder, such serviceman shall file separate returns for
33 each registered business.
34 Beginning January 1, 1990, each month the Department
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1 shall pay into the Local Government Tax Fund the revenue
2 realized for the preceding month from the 1% tax on sales of
3 food for human consumption which is to be consumed off the
4 premises where it is sold (other than alcoholic beverages,
5 soft drinks and food which has been prepared for immediate
6 consumption) and prescription and nonprescription medicines,
7 drugs, medical appliances and insulin, urine testing
8 materials, syringes and needles used by diabetics.
9 Beginning January 1, 1990, each month the Department
10 shall pay into the County and Mass Transit District Fund 4%
11 of the revenue realized for the preceding month from the
12 6.25% general rate.
13 Beginning January 1, 1990, each month the Department
14 shall pay into the Local Government Tax Fund 16% of the
15 revenue realized for the preceding month from the 6.25%
16 general rate on transfers of tangible personal property.
17 Of the remainder of the moneys received by the Department
18 pursuant to this Act, (a) 1.75% thereof shall be paid into
19 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
20 and on and after July 1, 1989, 3.8% thereof shall be paid
21 into the Build Illinois Fund; provided, however, that if in
22 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
23 as the case may be, of the moneys received by the Department
24 and required to be paid into the Build Illinois Fund pursuant
25 to Section 3 of the Retailers' Occupation Tax Act, Section 9
26 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
27 Section 9 of the Service Occupation Tax Act, such Acts being
28 hereinafter called the "Tax Acts" and such aggregate of 2.2%
29 or 3.8%, as the case may be, of moneys being hereinafter
30 called the "Tax Act Amount", and (2) the amount transferred
31 to the Build Illinois Fund from the State and Local Sales Tax
32 Reform Fund shall be less than the Annual Specified Amount
33 (as defined in Section 3 of the Retailers' Occupation Tax
34 Act), an amount equal to the difference shall be immediately
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1 paid into the Build Illinois Fund from other moneys received
2 by the Department pursuant to the Tax Acts; and further
3 provided, that if on the last business day of any month the
4 sum of (1) the Tax Act Amount required to be deposited into
5 the Build Illinois Account in the Build Illinois Fund during
6 such month and (2) the amount transferred during such month
7 to the Build Illinois Fund from the State and Local Sales Tax
8 Reform Fund shall have been less than 1/12 of the Annual
9 Specified Amount, an amount equal to the difference shall be
10 immediately paid into the Build Illinois Fund from other
11 moneys received by the Department pursuant to the Tax Acts;
12 and, further provided, that in no event shall the payments
13 required under the preceding proviso result in aggregate
14 payments into the Build Illinois Fund pursuant to this clause
15 (b) for any fiscal year in excess of the greater of (i) the
16 Tax Act Amount or (ii) the Annual Specified Amount for such
17 fiscal year; and, further provided, that the amounts payable
18 into the Build Illinois Fund under this clause (b) shall be
19 payable only until such time as the aggregate amount on
20 deposit under each trust indenture securing Bonds issued and
21 outstanding pursuant to the Build Illinois Bond Act is
22 sufficient, taking into account any future investment income,
23 to fully provide, in accordance with such indenture, for the
24 defeasance of or the payment of the principal of, premium, if
25 any, and interest on the Bonds secured by such indenture and
26 on any Bonds expected to be issued thereafter and all fees
27 and costs payable with respect thereto, all as certified by
28 the Director of the Bureau of the Budget. If on the last
29 business day of any month in which Bonds are outstanding
30 pursuant to the Build Illinois Bond Act, the aggregate of the
31 moneys deposited in the Build Illinois Bond Account in the
32 Build Illinois Fund in such month shall be less than the
33 amount required to be transferred in such month from the
34 Build Illinois Bond Account to the Build Illinois Bond
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1 Retirement and Interest Fund pursuant to Section 13 of the
2 Build Illinois Bond Act, an amount equal to such deficiency
3 shall be immediately paid from other moneys received by the
4 Department pursuant to the Tax Acts to the Build Illinois
5 Fund; provided, however, that any amounts paid to the Build
6 Illinois Fund in any fiscal year pursuant to this sentence
7 shall be deemed to constitute payments pursuant to clause (b)
8 of the preceding sentence and shall reduce the amount
9 otherwise payable for such fiscal year pursuant to clause (b)
10 of the preceding sentence. The moneys received by the
11 Department pursuant to this Act and required to be deposited
12 into the Build Illinois Fund are subject to the pledge, claim
13 and charge set forth in Section 12 of the Build Illinois Bond
14 Act.
15 Subject to payment of amounts into the Build Illinois
16 Fund as provided in the preceding paragraph or in any
17 amendment thereto hereafter enacted, the following specified
18 monthly installment of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority provided under Section 8.25f of the
21 State Finance Act, but not in excess of the sums designated
22 as "Total Deposit", shall be deposited in the aggregate from
23 collections under Section 9 of the Use Tax Act, Section 9 of
24 the Service Use Tax Act, Section 9 of the Service Occupation
25 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
26 into the McCormick Place Expansion Project Fund in the
27 specified fiscal years.
28 Fiscal Year Total Deposit
29 1993 $0
30 1994 53,000,000
31 1995 58,000,000
32 1996 61,000,000
33 1997 64,000,000
34 1998 68,000,000
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1 1999 71,000,000
2 2000 75,000,000
3 2001 80,000,000
4 2002 84,000,000
5 2003 89,000,000
6 2004 93,000,000
7 2005 97,000,000
8 2006 102,000,000
9 2007 and 106,000,000
10 each fiscal year
11 thereafter that bonds
12 are outstanding under
13 Section 13.2 of the
14 Metropolitan Pier and
15 Exposition Authority
16 Act, but not after fiscal year 2029.
17 Beginning July 20, 1993 and in each month of each fiscal
18 year thereafter, one-eighth of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority for that fiscal year, less the amount
21 deposited into the McCormick Place Expansion Project Fund by
22 the State Treasurer in the respective month under subsection
23 (g) of Section 13 of the Metropolitan Pier and Exposition
24 Authority Act, plus cumulative deficiencies in the deposits
25 required under this Section for previous months and years,
26 shall be deposited into the McCormick Place Expansion Project
27 Fund, until the full amount requested for the fiscal year,
28 but not in excess of the amount specified above as "Total
29 Deposit", has been deposited.
30 Subject to payment of amounts into the Build Illinois
31 Fund and the McCormick Place Expansion Project Fund pursuant
32 to the preceding paragraphs or in any amendment thereto
33 hereafter enacted, each month the Department shall pay into
34 the Local Government Distributive Fund 0.4% of the net
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1 revenue realized for the preceding month from the 5% general
2 rate or 0.4% of 80% of the net revenue realized for the
3 preceding month from the 6.25% general rate, as the case may
4 be, on the selling price of tangible personal property which
5 amount shall, subject to appropriation, be distributed as
6 provided in Section 2 of the State Revenue Sharing Act. No
7 payments or distributions pursuant to this paragraph shall be
8 made if the tax imposed by this Act on photoprocessing
9 products is declared unconstitutional, or if the proceeds
10 from such tax are unavailable for distribution because of
11 litigation.
12 Subject to payment of amounts into the Build Illinois
13 Fund, the McCormick Place Expansion Project Fund, and the
14 Local Government Distributive Fund pursuant to the preceding
15 paragraphs or in any amendments thereto hereafter enacted,
16 beginning July 1, 1993, the Department shall each month pay
17 into the Illinois Tax Increment Fund 0.27% of 80% of the net
18 revenue realized for the preceding month from the 6.25%
19 general rate on the selling price of tangible personal
20 property.
21 Remaining moneys received by the Department pursuant to
22 this Act shall be paid into the General Revenue Fund of the
23 State Treasury.
24 The Department may, upon separate written notice to a
25 taxpayer, require the taxpayer to prepare and file with the
26 Department on a form prescribed by the Department within not
27 less than 60 days after receipt of the notice an annual
28 information return for the tax year specified in the notice.
29 Such annual return to the Department shall include a
30 statement of gross receipts as shown by the taxpayer's last
31 Federal income tax return. If the total receipts of the
32 business as reported in the Federal income tax return do not
33 agree with the gross receipts reported to the Department of
34 Revenue for the same period, the taxpayer shall attach to his
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1 annual return a schedule showing a reconciliation of the 2
2 amounts and the reasons for the difference. The taxpayer's
3 annual return to the Department shall also disclose the cost
4 of goods sold by the taxpayer during the year covered by such
5 return, opening and closing inventories of such goods for
6 such year, cost of goods used from stock or taken from stock
7 and given away by the taxpayer during such year, pay roll
8 information of the taxpayer's business during such year and
9 any additional reasonable information which the Department
10 deems would be helpful in determining the accuracy of the
11 monthly, quarterly or annual returns filed by such taxpayer
12 as hereinbefore provided for in this Section.
13 If the annual information return required by this Section
14 is not filed when and as required, the taxpayer shall be
15 liable as follows:
16 (i) Until January 1, 1994, the taxpayer shall be
17 liable for a penalty equal to 1/6 of 1% of the tax due
18 from such taxpayer under this Act during the period to be
19 covered by the annual return for each month or fraction
20 of a month until such return is filed as required, the
21 penalty to be assessed and collected in the same manner
22 as any other penalty provided for in this Act.
23 (ii) On and after January 1, 1994, the taxpayer
24 shall be liable for a penalty as described in Section 3-4
25 of the Uniform Penalty and Interest Act.
26 The chief executive officer, proprietor, owner or highest
27 ranking manager shall sign the annual return to certify the
28 accuracy of the information contained therein. Any person
29 who willfully signs the annual return containing false or
30 inaccurate information shall be guilty of perjury and
31 punished accordingly. The annual return form prescribed by
32 the Department shall include a warning that the person
33 signing the return may be liable for perjury.
34 The foregoing portion of this Section concerning the
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1 filing of an annual information return shall not apply to a
2 serviceman who is not required to file an income tax return
3 with the United States Government.
4 As soon as possible after the first day of each month,
5 upon certification of the Department of Revenue, the
6 Comptroller shall order transferred and the Treasurer shall
7 transfer from the General Revenue Fund to the Motor Fuel Tax
8 Fund an amount equal to 1.7% of 80% of the net revenue
9 realized under this Act for the second preceding month;
10 except that this transfer shall not be made for the months
11 February through June, 1992. Beginning April 1, 2000, this
12 transfer is no longer required and shall not be made.
13 Net revenue realized for a month shall be the revenue
14 collected by the State pursuant to this Act, less the amount
15 paid out during that month as refunds to taxpayers for
16 overpayment of liability.
17 For greater simplicity of administration, it shall be
18 permissible for manufacturers, importers and wholesalers
19 whose products are sold by numerous servicemen in Illinois,
20 and who wish to do so, to assume the responsibility for
21 accounting and paying to the Department all tax accruing
22 under this Act with respect to such sales, if the servicemen
23 who are affected do not make written objection to the
24 Department to this arrangement.
25 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
26 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-612, eff.
27 7-8-98.)
28 Section 25. The Retailers' Occupation Tax Act is amended
29 by changing Section 3 as follows:
30 (35 ILCS 120/3) (from Ch. 120, par. 442)
31 Sec. 3. Except as provided in this Section, on or before
32 the twentieth day of each calendar month, every person
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1 engaged in the business of selling tangible personal property
2 at retail in this State during the preceding calendar month
3 shall file a return with the Department, stating:
4 1. The name of the seller;
5 2. His residence address and the address of his
6 principal place of business and the address of the
7 principal place of business (if that is a different
8 address) from which he engages in the business of selling
9 tangible personal property at retail in this State;
10 3. Total amount of receipts received by him during
11 the preceding calendar month or quarter, as the case may
12 be, from sales of tangible personal property, and from
13 services furnished, by him during such preceding calendar
14 month or quarter;
15 4. Total amount received by him during the
16 preceding calendar month or quarter on charge and time
17 sales of tangible personal property, and from services
18 furnished, by him prior to the month or quarter for which
19 the return is filed;
20 5. Deductions allowed by law;
21 6. Gross receipts which were received by him during
22 the preceding calendar month or quarter and upon the
23 basis of which the tax is imposed;
24 7. The amount of credit provided in Section 2d of
25 this Act;
26 8. The amount of tax due;
27 9. The signature of the taxpayer; and
28 10. Such other reasonable information as the
29 Department may require.
30 If a taxpayer fails to sign a return within 30 days after
31 the proper notice and demand for signature by the Department,
32 the return shall be considered valid and any amount shown to
33 be due on the return shall be deemed assessed.
34 Each return shall be accompanied by the statement of
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1 prepaid tax issued pursuant to Section 2e for which credit is
2 claimed.
3 A retailer may accept a Manufacturer's Purchase Credit
4 certification from a purchaser in satisfaction of Use Tax as
5 provided in Section 3-85 of the Use Tax Act if the purchaser
6 provides the appropriate documentation as required by Section
7 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
8 certification, accepted by a retailer as provided in Section
9 3-85 of the Use Tax Act, may be used by that retailer to
10 satisfy Retailers' Occupation Tax liability in the amount
11 claimed in the certification, not to exceed 6.25% of the
12 receipts subject to tax from a qualifying purchase.
13 The Department may require returns to be filed on a
14 quarterly basis. If so required, a return for each calendar
15 quarter shall be filed on or before the twentieth day of the
16 calendar month following the end of such calendar quarter.
17 The taxpayer shall also file a return with the Department for
18 each of the first two months of each calendar quarter, on or
19 before the twentieth day of the following calendar month,
20 stating:
21 1. The name of the seller;
22 2. The address of the principal place of business
23 from which he engages in the business of selling tangible
24 personal property at retail in this State;
25 3. The total amount of taxable receipts received by
26 him during the preceding calendar month from sales of
27 tangible personal property by him during such preceding
28 calendar month, including receipts from charge and time
29 sales, but less all deductions allowed by law;
30 4. The amount of credit provided in Section 2d of
31 this Act;
32 5. The amount of tax due; and
33 6. Such other reasonable information as the
34 Department may require.
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1 If a total amount of less than $1 is payable, refundable
2 or creditable, such amount shall be disregarded if it is less
3 than 50 cents and shall be increased to $1 if it is 50 cents
4 or more.
5 Beginning October 1, 1993, a taxpayer who has an average
6 monthly tax liability of $150,000 or more shall make all
7 payments required by rules of the Department by electronic
8 funds transfer. Beginning October 1, 1994, a taxpayer who
9 has an average monthly tax liability of $100,000 or more
10 shall make all payments required by rules of the Department
11 by electronic funds transfer. Beginning October 1, 1995, a
12 taxpayer who has an average monthly tax liability of $50,000
13 or more shall make all payments required by rules of the
14 Department by electronic funds transfer. The term "average
15 monthly tax liability" shall be the sum of the taxpayer's
16 liabilities under this Act, and under all other State and
17 local occupation and use tax laws administered by the
18 Department, for the immediately preceding calendar year
19 divided by 12.
20 Before August 1 of each year beginning in 1993, the
21 Department shall notify all taxpayers required to make
22 payments by electronic funds transfer. All taxpayers
23 required to make payments by electronic funds transfer shall
24 make those payments for a minimum of one year beginning on
25 October 1.
26 Any taxpayer not required to make payments by electronic
27 funds transfer may make payments by electronic funds transfer
28 with the permission of the Department.
29 All taxpayers required to make payment by electronic
30 funds transfer and any taxpayers authorized to voluntarily
31 make payments by electronic funds transfer shall make those
32 payments in the manner authorized by the Department.
33 The Department shall adopt such rules as are necessary to
34 effectuate a program of electronic funds transfer and the
SB1028 Enrolled -48- LRB9106061PTpk
1 requirements of this Section.
2 Any amount which is required to be shown or reported on
3 any return or other document under this Act shall, if such
4 amount is not a whole-dollar amount, be increased to the
5 nearest whole-dollar amount in any case where the fractional
6 part of a dollar is 50 cents or more, and decreased to the
7 nearest whole-dollar amount where the fractional part of a
8 dollar is less than 50 cents.
9 If the retailer is otherwise required to file a monthly
10 return and if the retailer's average monthly tax liability to
11 the Department does not exceed $200, the Department may
12 authorize his returns to be filed on a quarter annual basis,
13 with the return for January, February and March of a given
14 year being due by April 20 of such year; with the return for
15 April, May and June of a given year being due by July 20 of
16 such year; with the return for July, August and September of
17 a given year being due by October 20 of such year, and with
18 the return for October, November and December of a given year
19 being due by January 20 of the following year.
20 If the retailer is otherwise required to file a monthly
21 or quarterly return and if the retailer's average monthly tax
22 liability with the Department does not exceed $50, the
23 Department may authorize his returns to be filed on an annual
24 basis, with the return for a given year being due by January
25 20 of the following year.
26 Such quarter annual and annual returns, as to form and
27 substance, shall be subject to the same requirements as
28 monthly returns.
29 Notwithstanding any other provision in this Act
30 concerning the time within which a retailer may file his
31 return, in the case of any retailer who ceases to engage in a
32 kind of business which makes him responsible for filing
33 returns under this Act, such retailer shall file a final
34 return under this Act with the Department not more than one
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1 month after discontinuing such business.
2 Where the same person has more than one business
3 registered with the Department under separate registrations
4 under this Act, such person may not file each return that is
5 due as a single return covering all such registered
6 businesses, but shall file separate returns for each such
7 registered business.
8 In addition, with respect to motor vehicles, watercraft,
9 aircraft, and trailers that are required to be registered
10 with an agency of this State, every retailer selling this
11 kind of tangible personal property shall file, with the
12 Department, upon a form to be prescribed and supplied by the
13 Department, a separate return for each such item of tangible
14 personal property which the retailer sells, except that
15 where, in the same transaction, a retailer of aircraft,
16 watercraft, motor vehicles or trailers transfers more than
17 one aircraft, watercraft, motor vehicle or trailer to another
18 aircraft, watercraft, motor vehicle retailer or trailer
19 retailer for the purpose of resale, that seller for resale
20 may report the transfer of all aircraft, watercraft, motor
21 vehicles or trailers involved in that transaction to the
22 Department on the same uniform invoice-transaction reporting
23 return form. For purposes of this Section, "watercraft"
24 means a Class 2, Class 3, or Class 4 watercraft as defined in
25 Section 3-2 of the Boat Registration and Safety Act, a
26 personal watercraft, or any boat equipped with an inboard
27 motor.
28 Any retailer who sells only motor vehicles, watercraft,
29 aircraft, or trailers that are required to be registered with
30 an agency of this State, so that all retailers' occupation
31 tax liability is required to be reported, and is reported, on
32 such transaction reporting returns and who is not otherwise
33 required to file monthly or quarterly returns, need not file
34 monthly or quarterly returns. However, those retailers shall
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1 be required to file returns on an annual basis.
2 The transaction reporting return, in the case of motor
3 vehicles or trailers that are required to be registered with
4 an agency of this State, shall be the same document as the
5 Uniform Invoice referred to in Section 5-402 of The Illinois
6 Vehicle Code and must show the name and address of the
7 seller; the name and address of the purchaser; the amount of
8 the selling price including the amount allowed by the
9 retailer for traded-in property, if any; the amount allowed
10 by the retailer for the traded-in tangible personal property,
11 if any, to the extent to which Section 1 of this Act allows
12 an exemption for the value of traded-in property; the balance
13 payable after deducting such trade-in allowance from the
14 total selling price; the amount of tax due from the retailer
15 with respect to such transaction; the amount of tax collected
16 from the purchaser by the retailer on such transaction (or
17 satisfactory evidence that such tax is not due in that
18 particular instance, if that is claimed to be the fact); the
19 place and date of the sale; a sufficient identification of
20 the property sold; such other information as is required in
21 Section 5-402 of The Illinois Vehicle Code, and such other
22 information as the Department may reasonably require.
23 The transaction reporting return in the case of
24 watercraft or aircraft must show the name and address of the
25 seller; the name and address of the purchaser; the amount of
26 the selling price including the amount allowed by the
27 retailer for traded-in property, if any; the amount allowed
28 by the retailer for the traded-in tangible personal property,
29 if any, to the extent to which Section 1 of this Act allows
30 an exemption for the value of traded-in property; the balance
31 payable after deducting such trade-in allowance from the
32 total selling price; the amount of tax due from the retailer
33 with respect to such transaction; the amount of tax collected
34 from the purchaser by the retailer on such transaction (or
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1 satisfactory evidence that such tax is not due in that
2 particular instance, if that is claimed to be the fact); the
3 place and date of the sale, a sufficient identification of
4 the property sold, and such other information as the
5 Department may reasonably require.
6 Such transaction reporting return shall be filed not
7 later than 20 days after the day of delivery of the item that
8 is being sold, but may be filed by the retailer at any time
9 sooner than that if he chooses to do so. The transaction
10 reporting return and tax remittance or proof of exemption
11 from the Illinois use tax may be transmitted to the
12 Department by way of the State agency with which, or State
13 officer with whom the tangible personal property must be
14 titled or registered (if titling or registration is required)
15 if the Department and such agency or State officer determine
16 that this procedure will expedite the processing of
17 applications for title or registration.
18 With each such transaction reporting return, the retailer
19 shall remit the proper amount of tax due (or shall submit
20 satisfactory evidence that the sale is not taxable if that is
21 the case), to the Department or its agents, whereupon the
22 Department shall issue, in the purchaser's name, a use tax
23 receipt (or a certificate of exemption if the Department is
24 satisfied that the particular sale is tax exempt) which such
25 purchaser may submit to the agency with which, or State
26 officer with whom, he must title or register the tangible
27 personal property that is involved (if titling or
28 registration is required) in support of such purchaser's
29 application for an Illinois certificate or other evidence of
30 title or registration to such tangible personal property.
31 No retailer's failure or refusal to remit tax under this
32 Act precludes a user, who has paid the proper tax to the
33 retailer, from obtaining his certificate of title or other
34 evidence of title or registration (if titling or registration
SB1028 Enrolled -52- LRB9106061PTpk
1 is required) upon satisfying the Department that such user
2 has paid the proper tax (if tax is due) to the retailer. The
3 Department shall adopt appropriate rules to carry out the
4 mandate of this paragraph.
5 If the user who would otherwise pay tax to the retailer
6 wants the transaction reporting return filed and the payment
7 of the tax or proof of exemption made to the Department
8 before the retailer is willing to take these actions and such
9 user has not paid the tax to the retailer, such user may
10 certify to the fact of such delay by the retailer and may
11 (upon the Department being satisfied of the truth of such
12 certification) transmit the information required by the
13 transaction reporting return and the remittance for tax or
14 proof of exemption directly to the Department and obtain his
15 tax receipt or exemption determination, in which event the
16 transaction reporting return and tax remittance (if a tax
17 payment was required) shall be credited by the Department to
18 the proper retailer's account with the Department, but
19 without the 2.1% or 1.75% discount provided for in this
20 Section being allowed. When the user pays the tax directly
21 to the Department, he shall pay the tax in the same amount
22 and in the same form in which it would be remitted if the tax
23 had been remitted to the Department by the retailer.
24 Refunds made by the seller during the preceding return
25 period to purchasers, on account of tangible personal
26 property returned to the seller, shall be allowed as a
27 deduction under subdivision 5 of his monthly or quarterly
28 return, as the case may be, in case the seller had
29 theretofore included the receipts from the sale of such
30 tangible personal property in a return filed by him and had
31 paid the tax imposed by this Act with respect to such
32 receipts.
33 Where the seller is a corporation, the return filed on
34 behalf of such corporation shall be signed by the president,
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1 vice-president, secretary or treasurer or by the properly
2 accredited agent of such corporation.
3 Where the seller is a limited liability company, the
4 return filed on behalf of the limited liability company shall
5 be signed by a manager, member, or properly accredited agent
6 of the limited liability company.
7 Except as provided in this Section, the retailer filing
8 the return under this Section shall, at the time of filing
9 such return, pay to the Department the amount of tax imposed
10 by this Act less a discount of 2.1% prior to January 1, 1990
11 and 1.75% on and after January 1, 1990, or $5 per calendar
12 year, whichever is greater, which is allowed to reimburse the
13 retailer for the expenses incurred in keeping records,
14 preparing and filing returns, remitting the tax and supplying
15 data to the Department on request. Any prepayment made
16 pursuant to Section 2d of this Act shall be included in the
17 amount on which such 2.1% or 1.75% discount is computed. In
18 the case of retailers who report and pay the tax on a
19 transaction by transaction basis, as provided in this
20 Section, such discount shall be taken with each such tax
21 remittance instead of when such retailer files his periodic
22 return.
23 If the taxpayer's average monthly tax liability to the
24 Department under this Act, the Use Tax Act, the Service
25 Occupation Tax Act, and the Service Use Tax Act, excluding
26 any liability for prepaid sales tax to be remitted in
27 accordance with Section 2d of this Act, was $10,000 or more
28 during the preceding 4 complete calendar quarters, he shall
29 file a return with the Department each month by the 20th day
30 of the month next following the month during which such tax
31 liability is incurred and shall make payments to the
32 Department on or before the 7th, 15th, 22nd and last day of
33 the month during which such liability is incurred. If the
34 month during which such tax liability is incurred began prior
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1 to January 1, 1985, each payment shall be in an amount equal
2 to 1/4 of the taxpayer's actual liability for the month or an
3 amount set by the Department not to exceed 1/4 of the average
4 monthly liability of the taxpayer to the Department for the
5 preceding 4 complete calendar quarters (excluding the month
6 of highest liability and the month of lowest liability in
7 such 4 quarter period). If the month during which such tax
8 liability is incurred begins on or after January 1, 1985 and
9 prior to January 1, 1987, each payment shall be in an amount
10 equal to 22.5% of the taxpayer's actual liability for the
11 month or 27.5% of the taxpayer's liability for the same
12 calendar month of the preceding year. If the month during
13 which such tax liability is incurred begins on or after
14 January 1, 1987 and prior to January 1, 1988, each payment
15 shall be in an amount equal to 22.5% of the taxpayer's actual
16 liability for the month or 26.25% of the taxpayer's liability
17 for the same calendar month of the preceding year. If the
18 month during which such tax liability is incurred begins on
19 or after January 1, 1988, and prior to January 1, 1989, or
20 begins on or after January 1, 1996, each payment shall be in
21 an amount equal to 22.5% of the taxpayer's actual liability
22 for the month or 25% of the taxpayer's liability for the same
23 calendar month of the preceding year. If the month during
24 which such tax liability is incurred begins on or after
25 January 1, 1989, and prior to January 1, 1996, each payment
26 shall be in an amount equal to 22.5% of the taxpayer's actual
27 liability for the month or 25% of the taxpayer's liability
28 for the same calendar month of the preceding year or 100% of
29 the taxpayer's actual liability for the quarter monthly
30 reporting period. The amount of such quarter monthly
31 payments shall be credited against the final tax liability of
32 the taxpayer's return for that month. Once applicable, the
33 requirement of the making of quarter monthly payments to the
34 Department by taxpayers having an average monthly tax
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1 liability of $10,000 or more as determined in the manner
2 provided above shall continue until such taxpayer's average
3 monthly liability to the Department during the preceding 4
4 complete calendar quarters (excluding the month of highest
5 liability and the month of lowest liability) is less than
6 $9,000, or until such taxpayer's average monthly liability to
7 the Department as computed for each calendar quarter of the 4
8 preceding complete calendar quarter period is less than
9 $10,000. However, if a taxpayer can show the Department that
10 a substantial change in the taxpayer's business has occurred
11 which causes the taxpayer to anticipate that his average
12 monthly tax liability for the reasonably foreseeable future
13 will fall below $10,000, then such taxpayer may petition the
14 Department for a change in such taxpayer's reporting status.
15 The Department shall change such taxpayer's reporting status
16 unless it finds that such change is seasonal in nature and
17 not likely to be long term. If any such quarter monthly
18 payment is not paid at the time or in the amount required by
19 this Section, then the taxpayer shall be liable for penalties
20 and interest on the difference between the minimum amount due
21 as a payment and the amount of such quarter monthly payment
22 actually and timely paid, except insofar as the taxpayer has
23 previously made payments for that month to the Department in
24 excess of the minimum payments previously due as provided in
25 this Section. The Department shall make reasonable rules and
26 regulations to govern the quarter monthly payment amount and
27 quarter monthly payment dates for taxpayers who file on other
28 than a calendar monthly basis.
29 Without regard to whether a taxpayer is required to make
30 quarter monthly payments as specified above, any taxpayer who
31 is required by Section 2d of this Act to collect and remit
32 prepaid taxes and has collected prepaid taxes which average
33 in excess of $25,000 per month during the preceding 2
34 complete calendar quarters, shall file a return with the
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1 Department as required by Section 2f and shall make payments
2 to the Department on or before the 7th, 15th, 22nd and last
3 day of the month during which such liability is incurred. If
4 the month during which such tax liability is incurred began
5 prior to the effective date of this amendatory Act of 1985,
6 each payment shall be in an amount not less than 22.5% of the
7 taxpayer's actual liability under Section 2d. If the month
8 during which such tax liability is incurred begins on or
9 after January 1, 1986, each payment shall be in an amount
10 equal to 22.5% of the taxpayer's actual liability for the
11 month or 27.5% of the taxpayer's liability for the same
12 calendar month of the preceding calendar year. If the month
13 during which such tax liability is incurred begins on or
14 after January 1, 1987, each payment shall be in an amount
15 equal to 22.5% of the taxpayer's actual liability for the
16 month or 26.25% of the taxpayer's liability for the same
17 calendar month of the preceding year. The amount of such
18 quarter monthly payments shall be credited against the final
19 tax liability of the taxpayer's return for that month filed
20 under this Section or Section 2f, as the case may be. Once
21 applicable, the requirement of the making of quarter monthly
22 payments to the Department pursuant to this paragraph shall
23 continue until such taxpayer's average monthly prepaid tax
24 collections during the preceding 2 complete calendar quarters
25 is $25,000 or less. If any such quarter monthly payment is
26 not paid at the time or in the amount required, the taxpayer
27 shall be liable for penalties and interest on such
28 difference, except insofar as the taxpayer has previously
29 made payments for that month in excess of the minimum
30 payments previously due.
31 If any payment provided for in this Section exceeds the
32 taxpayer's liabilities under this Act, the Use Tax Act, the
33 Service Occupation Tax Act and the Service Use Tax Act, as
34 shown on an original monthly return, the Department shall, if
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1 requested by the taxpayer, issue to the taxpayer a credit
2 memorandum no later than 30 days after the date of payment.
3 The credit evidenced by such credit memorandum may be
4 assigned by the taxpayer to a similar taxpayer under this
5 Act, the Use Tax Act, the Service Occupation Tax Act or the
6 Service Use Tax Act, in accordance with reasonable rules and
7 regulations to be prescribed by the Department. If no such
8 request is made, the taxpayer may credit such excess payment
9 against tax liability subsequently to be remitted to the
10 Department under this Act, the Use Tax Act, the Service
11 Occupation Tax Act or the Service Use Tax Act, in accordance
12 with reasonable rules and regulations prescribed by the
13 Department. If the Department subsequently determined that
14 all or any part of the credit taken was not actually due to
15 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
16 shall be reduced by 2.1% or 1.75% of the difference between
17 the credit taken and that actually due, and that taxpayer
18 shall be liable for penalties and interest on such
19 difference.
20 If a retailer of motor fuel is entitled to a credit under
21 Section 2d of this Act which exceeds the taxpayer's liability
22 to the Department under this Act for the month which the
23 taxpayer is filing a return, the Department shall issue the
24 taxpayer a credit memorandum for the excess.
25 Beginning January 1, 1990, each month the Department
26 shall pay into the Local Government Tax Fund, a special fund
27 in the State treasury which is hereby created, the net
28 revenue realized for the preceding month from the 1% tax on
29 sales of food for human consumption which is to be consumed
30 off the premises where it is sold (other than alcoholic
31 beverages, soft drinks and food which has been prepared for
32 immediate consumption) and prescription and nonprescription
33 medicines, drugs, medical appliances and insulin, urine
34 testing materials, syringes and needles used by diabetics.
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1 Beginning January 1, 1990, each month the Department
2 shall pay into the County and Mass Transit District Fund, a
3 special fund in the State treasury which is hereby created,
4 4% of the net revenue realized for the preceding month from
5 the 6.25% general rate.
6 Beginning January 1, 1990, each month the Department
7 shall pay into the Local Government Tax Fund 16% of the net
8 revenue realized for the preceding month from the 6.25%
9 general rate on the selling price of tangible personal
10 property.
11 Of the remainder of the moneys received by the Department
12 pursuant to this Act, (a) 1.75% thereof shall be paid into
13 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
14 and on and after July 1, 1989, 3.8% thereof shall be paid
15 into the Build Illinois Fund; provided, however, that if in
16 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
17 as the case may be, of the moneys received by the Department
18 and required to be paid into the Build Illinois Fund pursuant
19 to this Act, Section 9 of the Use Tax Act, Section 9 of the
20 Service Use Tax Act, and Section 9 of the Service Occupation
21 Tax Act, such Acts being hereinafter called the "Tax Acts"
22 and such aggregate of 2.2% or 3.8%, as the case may be, of
23 moneys being hereinafter called the "Tax Act Amount", and (2)
24 the amount transferred to the Build Illinois Fund from the
25 State and Local Sales Tax Reform Fund shall be less than the
26 Annual Specified Amount (as hereinafter defined), an amount
27 equal to the difference shall be immediately paid into the
28 Build Illinois Fund from other moneys received by the
29 Department pursuant to the Tax Acts; the "Annual Specified
30 Amount" means the amounts specified below for fiscal years
31 1986 through 1993:
32 Fiscal Year Annual Specified Amount
33 1986 $54,800,000
34 1987 $76,650,000
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1 1988 $80,480,000
2 1989 $88,510,000
3 1990 $115,330,000
4 1991 $145,470,000
5 1992 $182,730,000
6 1993 $206,520,000;
7 and means the Certified Annual Debt Service Requirement (as
8 defined in Section 13 of the Build Illinois Bond Act) or the
9 Tax Act Amount, whichever is greater, for fiscal year 1994
10 and each fiscal year thereafter; and further provided, that
11 if on the last business day of any month the sum of (1) the
12 Tax Act Amount required to be deposited into the Build
13 Illinois Bond Account in the Build Illinois Fund during such
14 month and (2) the amount transferred to the Build Illinois
15 Fund from the State and Local Sales Tax Reform Fund shall
16 have been less than 1/12 of the Annual Specified Amount, an
17 amount equal to the difference shall be immediately paid into
18 the Build Illinois Fund from other moneys received by the
19 Department pursuant to the Tax Acts; and, further provided,
20 that in no event shall the payments required under the
21 preceding proviso result in aggregate payments into the Build
22 Illinois Fund pursuant to this clause (b) for any fiscal year
23 in excess of the greater of (i) the Tax Act Amount or (ii)
24 the Annual Specified Amount for such fiscal year. The
25 amounts payable into the Build Illinois Fund under clause (b)
26 of the first sentence in this paragraph shall be payable only
27 until such time as the aggregate amount on deposit under each
28 trust indenture securing Bonds issued and outstanding
29 pursuant to the Build Illinois Bond Act is sufficient, taking
30 into account any future investment income, to fully provide,
31 in accordance with such indenture, for the defeasance of or
32 the payment of the principal of, premium, if any, and
33 interest on the Bonds secured by such indenture and on any
34 Bonds expected to be issued thereafter and all fees and costs
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1 payable with respect thereto, all as certified by the
2 Director of the Bureau of the Budget. If on the last
3 business day of any month in which Bonds are outstanding
4 pursuant to the Build Illinois Bond Act, the aggregate of
5 moneys deposited in the Build Illinois Bond Account in the
6 Build Illinois Fund in such month shall be less than the
7 amount required to be transferred in such month from the
8 Build Illinois Bond Account to the Build Illinois Bond
9 Retirement and Interest Fund pursuant to Section 13 of the
10 Build Illinois Bond Act, an amount equal to such deficiency
11 shall be immediately paid from other moneys received by the
12 Department pursuant to the Tax Acts to the Build Illinois
13 Fund; provided, however, that any amounts paid to the Build
14 Illinois Fund in any fiscal year pursuant to this sentence
15 shall be deemed to constitute payments pursuant to clause (b)
16 of the first sentence of this paragraph and shall reduce the
17 amount otherwise payable for such fiscal year pursuant to
18 that clause (b). The moneys received by the Department
19 pursuant to this Act and required to be deposited into the
20 Build Illinois Fund are subject to the pledge, claim and
21 charge set forth in Section 12 of the Build Illinois Bond
22 Act.
23 Subject to payment of amounts into the Build Illinois
24 Fund as provided in the preceding paragraph or in any
25 amendment thereto hereafter enacted, the following specified
26 monthly installment of the amount requested in the
27 certificate of the Chairman of the Metropolitan Pier and
28 Exposition Authority provided under Section 8.25f of the
29 State Finance Act, but not in excess of sums designated as
30 "Total Deposit", shall be deposited in the aggregate from
31 collections under Section 9 of the Use Tax Act, Section 9 of
32 the Service Use Tax Act, Section 9 of the Service Occupation
33 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
34 into the McCormick Place Expansion Project Fund in the
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1 specified fiscal years.
2 Fiscal Year Total Deposit
3 1993 $0
4 1994 53,000,000
5 1995 58,000,000
6 1996 61,000,000
7 1997 64,000,000
8 1998 68,000,000
9 1999 71,000,000
10 2000 75,000,000
11 2001 80,000,000
12 2002 84,000,000
13 2003 89,000,000
14 2004 93,000,000
15 2005 97,000,000
16 2006 102,000,000
17 2007 and 106,000,000
18 each fiscal year
19 thereafter that bonds
20 are outstanding under
21 Section 13.2 of the
22 Metropolitan Pier and
23 Exposition Authority
24 Act, but not after fiscal year 2029.
25 Beginning July 20, 1993 and in each month of each fiscal
26 year thereafter, one-eighth of the amount requested in the
27 certificate of the Chairman of the Metropolitan Pier and
28 Exposition Authority for that fiscal year, less the amount
29 deposited into the McCormick Place Expansion Project Fund by
30 the State Treasurer in the respective month under subsection
31 (g) of Section 13 of the Metropolitan Pier and Exposition
32 Authority Act, plus cumulative deficiencies in the deposits
33 required under this Section for previous months and years,
34 shall be deposited into the McCormick Place Expansion Project
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1 Fund, until the full amount requested for the fiscal year,
2 but not in excess of the amount specified above as "Total
3 Deposit", has been deposited.
4 Subject to payment of amounts into the Build Illinois
5 Fund and the McCormick Place Expansion Project Fund pursuant
6 to the preceding paragraphs or in any amendment thereto
7 hereafter enacted, each month the Department shall pay into
8 the Local Government Distributive Fund 0.4% of the net
9 revenue realized for the preceding month from the 5% general
10 rate or 0.4% of 80% of the net revenue realized for the
11 preceding month from the 6.25% general rate, as the case may
12 be, on the selling price of tangible personal property which
13 amount shall, subject to appropriation, be distributed as
14 provided in Section 2 of the State Revenue Sharing Act. No
15 payments or distributions pursuant to this paragraph shall be
16 made if the tax imposed by this Act on photoprocessing
17 products is declared unconstitutional, or if the proceeds
18 from such tax are unavailable for distribution because of
19 litigation.
20 Subject to payment of amounts into the Build Illinois
21 Fund, the McCormick Place Expansion Project to the preceding
22 paragraphs or in any amendments thereto hereafter enacted,
23 beginning July 1, 1993, the Department shall each month pay
24 into the Illinois Tax Increment Fund 0.27% of 80% of the net
25 revenue realized for the preceding month from the 6.25%
26 general rate on the selling price of tangible personal
27 property.
28 Of the remainder of the moneys received by the Department
29 pursuant to this Act, 75% thereof shall be paid into the
30 State Treasury and 25% shall be reserved in a special account
31 and used only for the transfer to the Common School Fund as
32 part of the monthly transfer from the General Revenue Fund in
33 accordance with Section 8a of the State Finance Act.
34 The Department may, upon separate written notice to a
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1 taxpayer, require the taxpayer to prepare and file with the
2 Department on a form prescribed by the Department within not
3 less than 60 days after receipt of the notice an annual
4 information return for the tax year specified in the notice.
5 Such annual return to the Department shall include a
6 statement of gross receipts as shown by the retailer's last
7 Federal income tax return. If the total receipts of the
8 business as reported in the Federal income tax return do not
9 agree with the gross receipts reported to the Department of
10 Revenue for the same period, the retailer shall attach to his
11 annual return a schedule showing a reconciliation of the 2
12 amounts and the reasons for the difference. The retailer's
13 annual return to the Department shall also disclose the cost
14 of goods sold by the retailer during the year covered by such
15 return, opening and closing inventories of such goods for
16 such year, costs of goods used from stock or taken from stock
17 and given away by the retailer during such year, payroll
18 information of the retailer's business during such year and
19 any additional reasonable information which the Department
20 deems would be helpful in determining the accuracy of the
21 monthly, quarterly or annual returns filed by such retailer
22 as provided for in this Section.
23 If the annual information return required by this Section
24 is not filed when and as required, the taxpayer shall be
25 liable as follows:
26 (i) Until January 1, 1994, the taxpayer shall be
27 liable for a penalty equal to 1/6 of 1% of the tax due
28 from such taxpayer under this Act during the period to be
29 covered by the annual return for each month or fraction
30 of a month until such return is filed as required, the
31 penalty to be assessed and collected in the same manner
32 as any other penalty provided for in this Act.
33 (ii) On and after January 1, 1994, the taxpayer
34 shall be liable for a penalty as described in Section 3-4
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1 of the Uniform Penalty and Interest Act.
2 The chief executive officer, proprietor, owner or highest
3 ranking manager shall sign the annual return to certify the
4 accuracy of the information contained therein. Any person
5 who willfully signs the annual return containing false or
6 inaccurate information shall be guilty of perjury and
7 punished accordingly. The annual return form prescribed by
8 the Department shall include a warning that the person
9 signing the return may be liable for perjury.
10 The provisions of this Section concerning the filing of
11 an annual information return do not apply to a retailer who
12 is not required to file an income tax return with the United
13 States Government.
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, 1992. Beginning April 1, 2000, this
22 transfer is no longer required and shall not be made.
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 For greater simplicity of administration, manufacturers,
28 importers and wholesalers whose products are sold at retail
29 in Illinois by numerous retailers, and who wish to do so, may
30 assume the responsibility for accounting and paying to the
31 Department all tax accruing under this Act with respect to
32 such sales, if the retailers who are affected do not make
33 written objection to the Department to this arrangement.
34 Any person who promotes, organizes, provides retail
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1 selling space for concessionaires or other types of sellers
2 at the Illinois State Fair, DuQuoin State Fair, county fairs,
3 local fairs, art shows, flea markets and similar exhibitions
4 or events, including any transient merchant as defined by
5 Section 2 of the Transient Merchant Act of 1987, is required
6 to file a report with the Department providing the name of
7 the merchant's business, the name of the person or persons
8 engaged in merchant's business, the permanent address and
9 Illinois Retailers Occupation Tax Registration Number of the
10 merchant, the dates and location of the event and other
11 reasonable information that the Department may require. The
12 report must be filed not later than the 20th day of the month
13 next following the month during which the event with retail
14 sales was held. Any person who fails to file a report
15 required by this Section commits a business offense and is
16 subject to a fine not to exceed $250.
17 Any person engaged in the business of selling tangible
18 personal property at retail as a concessionaire or other type
19 of seller at the Illinois State Fair, county fairs, art
20 shows, flea markets and similar exhibitions or events, or any
21 transient merchants, as defined by Section 2 of the Transient
22 Merchant Act of 1987, may be required to make a daily report
23 of the amount of such sales to the Department and to make a
24 daily payment of the full amount of tax due. The Department
25 shall impose this requirement when it finds that there is a
26 significant risk of loss of revenue to the State at such an
27 exhibition or event. Such a finding shall be based on
28 evidence that a substantial number of concessionaires or
29 other sellers who are not residents of Illinois will be
30 engaging in the business of selling tangible personal
31 property at retail at the exhibition or event, or other
32 evidence of a significant risk of loss of revenue to the
33 State. The Department shall notify concessionaires and other
34 sellers affected by the imposition of this requirement. In
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1 the absence of notification by the Department, the
2 concessionaires and other sellers shall file their returns as
3 otherwise required in this Section.
4 (Source: P.A. 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
5 89-379, eff. 1-1-96; 89-626, eff. 8-9-96; 90-491, eff.
6 1-1-99; 90-612, eff. 7-8-98.)
7 Section 30. The Motor Fuel Tax Act is amended by
8 changing Section 8 as follows:
9 (35 ILCS 505/8) (from Ch. 120, par. 424)
10 Sec. 8. Except as provided in Section 8a, all money
11 received by the Department under this Act, including payments
12 made to the Department by member jurisdictions participating
13 in the International Fuel Tax Agreement, shall be deposited
14 in a special fund in the State treasury, to be known as the
15 "Motor Fuel Tax Fund", and shall be used as follows:
16 (a) 2 1/2 cents per gallon of the tax collected on
17 special fuel under paragraph (b) of Section 2 and Section 13a
18 of this Act shall be transferred to the State Construction
19 Account Fund in the State Treasury;
20 (b) $420,000 shall be transferred each month to the
21 State Boating Act Fund to be used by the Department of
22 Natural Resources for the purposes specified in Article X of
23 the Boat Registration and Safety Act;
24 (c) $2,250,000 $1,500,000 shall be transferred each
25 month to the Grade Crossing Protection Fund to be used as
26 follows: not less than $6,000,000 each fiscal year shall be
27 used for the construction or reconstruction of rail highway
28 grade separation structures; beginning with fiscal year 1997
29 and ending in fiscal year 1999, $1,500,000, and $750,000 in
30 fiscal year 2000 and each fiscal year thereafter shall be
31 transferred to the Transportation Regulatory Fund and shall
32 be accounted for as part of the rail carrier portion of such
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1 funds and shall be used to pay the cost of administration of
2 the Illinois Commerce Commission's railroad safety program in
3 connection with its duties under subsection (3) of Section
4 18c-7401 of the Illinois Vehicle Code, with the remainder to
5 be used by the Department of Transportation upon order of the
6 Illinois Commerce Commission, to pay that part of the cost
7 apportioned by such Commission to the State to cover the
8 interest of the public in the use of highways, roads or
9 streets in the county highway system, township and district
10 road system or municipal street system as defined in the
11 Illinois Highway Code, as the same may from time to time be
12 amended, for separation of grades, for installation,
13 construction or reconstruction of crossing protection or
14 reconstruction, alteration, relocation including construction
15 or improvement of any existing highway necessary for access
16 to property or improvement of any grade crossing including
17 the necessary highway approaches thereto of any railroad
18 across the highway or public road, as provided for in and in
19 accordance with Section 18c-7401 of the Illinois Vehicle
20 Code. In entering orders for projects for which payments
21 from the Grade Crossing Protection Fund will be made, the
22 Commission shall account for expenditures authorized by the
23 orders on a cash rather than an accrual basis. For purposes
24 of this requirement an "accrual basis" assumes that the total
25 cost of the project is expended in the fiscal year in which
26 the order is entered, while a "cash basis" allocates the cost
27 of the project among fiscal years as expenditures are
28 actually made. To meet the requirements of this subsection,
29 the Illinois Commerce Commission shall develop annual and
30 5-year project plans of rail crossing capital improvements
31 that will be paid for with moneys from the Grade Crossing
32 Protection Fund. The annual project plan shall identify
33 projects for the succeeding fiscal year and the 5-year
34 project plan shall identify projects for the 5 directly
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1 succeeding fiscal years. The Commission shall submit the
2 annual and 5-year project plans for this Fund to the
3 Governor, the President of the Senate, the Senate Minority
4 Leader, the Speaker of the Senate of Representatives, and the
5 Minority Leader of the Senate of Representatives on the first
6 Wednesday in April of each year;
7 (d) of the amount remaining after allocations provided
8 for in subsections (a), (b) and (c), a sufficient amount
9 shall be reserved to pay all of the following:
10 (1) the costs of the Department of Revenue in
11 administering this Act;
12 (2) the costs of the Department of Transportation
13 in performing its duties imposed by the Illinois Highway
14 Code for supervising the use of motor fuel tax funds
15 apportioned to municipalities, counties and road
16 districts;
17 (3) refunds provided for in Section 13 of this Act
18 and under the terms of the International Fuel Tax
19 Agreement referenced in Section 14a;
20 (4) from October 1, 1985 until June 30, 1994, the
21 administration of the Vehicle Emissions Inspection Law,
22 which amount shall be certified monthly by the
23 Environmental Protection Agency to the State Comptroller
24 and shall promptly be transferred by the State
25 Comptroller and Treasurer from the Motor Fuel Tax Fund to
26 the Vehicle Inspection Fund, and beginning July 1, 1994,
27 and until December 31, 2000, one-twelfth of $25,000,000
28 each month for the administration of the Vehicle
29 Emissions Inspection Law of 1995, to be transferred by
30 the State Comptroller and Treasurer from the Motor Fuel
31 Tax Fund into the Vehicle Inspection Fund;
32 (5) amounts ordered paid by the Court of Claims;
33 and
34 (6) payment of motor fuel use taxes due to member
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1 jurisdictions under the terms of the International Fuel
2 Tax Agreement. The Department shall certify these
3 amounts to the Comptroller by the 15th day of each month;
4 the Comptroller shall cause orders to be drawn for such
5 amounts, and the Treasurer shall administer those amounts
6 on or before the last day of each month;
7 (e) after allocations for the purposes set forth in
8 subsections (a), (b), (c), and (d), the remaining amount
9 shall be apportioned as follows:
10 (1) Until January 1, 2000, 58.4%, and beginning
11 January 1, 2000, 45.6% shall be deposited as follows:
12 (A) 37% into the State Construction Account
13 Fund, and
14 (B) 63% into the Road Fund, $1,250,000 of
15 which shall be reserved each month for the
16 Department of Transportation to be used in
17 accordance with the provisions of Sections 6-901
18 through 6-906 of the Illinois Highway Code;
19 (2) Until January 1, 2000, 41.6%, and beginning
20 January 1, 2000, 54.4% shall be transferred to the
21 Department of Transportation to be distributed as
22 follows:
23 (A) 49.10% to the municipalities of the State,
24 (B) 16.74% to the counties of the State having
25 1,000,000 or more inhabitants,
26 (C) 18.27% to the counties of the State having
27 less than 1,000,000 inhabitants,
28 (D) 15.89% to the road districts of the State.
29 As soon as may be after the first day of each month the
30 Department of Transportation shall allot to each municipality
31 its share of the amount apportioned to the several
32 municipalities which shall be in proportion to the population
33 of such municipalities as determined by the last preceding
34 municipal census if conducted by the Federal Government or
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1 Federal census. If territory is annexed to any municipality
2 subsequent to the time of the last preceding census the
3 corporate authorities of such municipality may cause a census
4 to be taken of such annexed territory and the population so
5 ascertained for such territory shall be added to the
6 population of the municipality as determined by the last
7 preceding census for the purpose of determining the allotment
8 for that municipality. If the population of any municipality
9 was not determined by the last Federal census preceding any
10 apportionment, the apportionment to such municipality shall
11 be in accordance with any census taken by such municipality.
12 Any municipal census used in accordance with this Section
13 shall be certified to the Department of Transportation by the
14 clerk of such municipality, and the accuracy thereof shall be
15 subject to approval of the Department which may make such
16 corrections as it ascertains to be necessary.
17 As soon as may be after the first day of each month the
18 Department of Transportation shall allot to each county its
19 share of the amount apportioned to the several counties of
20 the State as herein provided. Each allotment to the several
21 counties having less than 1,000,000 inhabitants shall be in
22 proportion to the amount of motor vehicle license fees
23 received from the residents of such counties, respectively,
24 during the preceding calendar year. The Secretary of State
25 shall, on or before April 15 of each year, transmit to the
26 Department of Transportation a full and complete report
27 showing the amount of motor vehicle license fees received
28 from the residents of each county, respectively, during the
29 preceding calendar year. The Department of Transportation
30 shall, each month, use for allotment purposes the last such
31 report received from the Secretary of State.
32 As soon as may be after the first day of each month, the
33 Department of Transportation shall allot to the several
34 counties their share of the amount apportioned for the use of
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1 road districts. The allotment shall be apportioned among the
2 several counties in the State in the proportion which the
3 total mileage of township or district roads in the respective
4 counties bears to the total mileage of all township and
5 district roads in the State. Funds allotted to the respective
6 counties for the use of road districts therein shall be
7 allocated to the several road districts in the county in the
8 proportion which the total mileage of such township or
9 district roads in the respective road districts bears to the
10 total mileage of all such township or district roads in the
11 county. After July 1 of any year, no allocation shall be
12 made for any road district unless it levied a tax for road
13 and bridge purposes in an amount which will require the
14 extension of such tax against the taxable property in any
15 such road district at a rate of not less than either .08% of
16 the value thereof, based upon the assessment for the year
17 immediately prior to the year in which such tax was levied
18 and as equalized by the Department of Revenue or, in DuPage
19 County, an amount equal to or greater than $12,000 per mile
20 of road under the jurisdiction of the road district,
21 whichever is less. If any road district has levied a special
22 tax for road purposes pursuant to Sections 6-601, 6-602 and
23 6-603 of the Illinois Highway Code, and such tax was levied
24 in an amount which would require extension at a rate of not
25 less than .08% of the value of the taxable property thereof,
26 as equalized or assessed by the Department of Revenue, or, in
27 DuPage County, an amount equal to or greater than $12,000 per
28 mile of road under the jurisdiction of the road district,
29 whichever is less, such levy shall, however, be deemed a
30 proper compliance with this Section and shall qualify such
31 road district for an allotment under this Section. If a
32 township has transferred to the road and bridge fund money
33 which, when added to the amount of any tax levy of the road
34 district would be the equivalent of a tax levy requiring
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1 extension at a rate of at least .08%, or, in DuPage County,
2 an amount equal to or greater than $12,000 per mile of road
3 under the jurisdiction of the road district, whichever is
4 less, such transfer, together with any such tax levy, shall
5 be deemed a proper compliance with this Section and shall
6 qualify the road district for an allotment under this
7 Section.
8 In counties in which a property tax extension limitation
9 is imposed under the Property Tax Extension Limitation Law,
10 road districts may retain their entitlement to a motor fuel
11 tax allotment if, at the time the property tax extension
12 limitation was imposed, the road district was levying a road
13 and bridge tax at a rate sufficient to entitle it to a motor
14 fuel tax allotment and continues to levy the maximum
15 allowable amount after the imposition of the property tax
16 extension limitation. Any road district may in all
17 circumstances retain its entitlement to a motor fuel tax
18 allotment if it levied a road and bridge tax in an amount
19 that will require the extension of the tax against the
20 taxable property in the road district at a rate of not less
21 than 0.08% of the assessed value of the property, based upon
22 the assessment for the year immediately preceding the year in
23 which the tax was levied and as equalized by the Department
24 of Revenue or, in DuPage County, an amount equal to or
25 greater than $12,000 per mile of road under the jurisdiction
26 of the road district, whichever is less.
27 As used in this Section the term "road district" means
28 any road district, including a county unit road district,
29 provided for by the Illinois Highway Code; and the term
30 "township or district road" means any road in the township
31 and district road system as defined in the Illinois Highway
32 Code. For the purposes of this Section, "road district" also
33 includes park districts, forest preserve districts and
34 conservation districts organized under Illinois law and
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1 "township or district road" also includes such roads as are
2 maintained by park districts, forest preserve districts and
3 conservation districts. The Department of Transportation
4 shall determine the mileage of all township and district
5 roads for the purposes of making allotments and allocations
6 of motor fuel tax funds for use in road districts.
7 Payment of motor fuel tax moneys to municipalities and
8 counties shall be made as soon as possible after the
9 allotment is made. The treasurer of the municipality or
10 county may invest these funds until their use is required and
11 the interest earned by these investments shall be limited to
12 the same uses as the principal funds.
13 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
14 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
15 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
16 9-16-98.)
17 Section 35. The Regional Transportation Authority Act is
18 amended by changing Sections 4.04, 4.09, 4.12, and 4.13 as
19 follows:
20 (70 ILCS 3615/4.04) (from Ch. 111 2/3, par. 704.04)
21 Sec. 4.04. Issuance and Pledge of Bonds and Notes.
22 (a) The Authority shall have the continuing power to
23 borrow money and to issue its negotiable bonds or notes as
24 provided in this Section. Unless otherwise indicated in this
25 Section, the term "notes" also includes bond anticipation
26 notes, which are notes which by their terms provide for their
27 payment from the proceeds of bonds thereafter to be issued.
28 Bonds or notes of the Authority may be issued for any or all
29 of the following purposes: to pay costs to the Authority or a
30 Service Board of constructing or acquiring any public
31 transportation facilities (including funds and rights
32 relating thereto, as provided in Section 2.05 of this Act);
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1 to repay advances to the Authority or a Service Board made
2 for such purposes; to pay other expenses of the Authority or
3 a Service Board incident to or incurred in connection with
4 such construction or acquisition; to provide funds for any
5 transportation agency to pay principal of or interest or
6 redemption premium on any bonds or notes, whether as such
7 amounts become due or by earlier redemption, issued prior to
8 the date of this amendatory Act by such transportation agency
9 to construct or acquire public transportation facilities or
10 to provide funds to purchase such bonds or notes; and to
11 provide funds for any transportation agency to construct or
12 acquire any public transportation facilities, to repay
13 advances made for such purposes, and to pay other expenses
14 incident to or incurred in connection with such construction
15 or acquisition; and to provide funds for payment of
16 obligations, including the funding of reserves, under any
17 self-insurance plan or joint self-insurance pool or entity.
18 In addition to any other borrowing as may be authorized
19 by this Section, the Authority may issue its notes, from time
20 to time, in anticipation of tax receipts of the Authority or
21 of other revenues or receipts of the Authority, in order to
22 provide money for the Authority or the Service Boards to
23 cover any cash flow deficit which the Authority or a Service
24 Board anticipates incurring. Any such notes are referred to
25 in this Section as "Working Cash Notes". No Working Cash
26 Notes shall be issued for a term of longer than 18 months.
27 Proceeds of Working Cash Notes may be used to pay day to day
28 operating expenses of the Authority or the Service Boards,
29 consisting of wages, salaries and fringe benefits,
30 professional and technical services (including legal, audit,
31 engineering and other consulting services), office rental,
32 furniture, fixtures and equipment, insurance premiums, claims
33 for self-insured amounts under insurance policies, public
34 utility obligations for telephone, light, heat and similar
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1 items, travel expenses, office supplies, postage, dues,
2 subscriptions, public hearings and information expenses, fuel
3 purchases, and payments of grants and payments under purchase
4 of service agreements for operations of transportation
5 agencies, prior to the receipt by the Authority or a Service
6 Board from time to time of funds for paying such expenses.
7 In addition to any Working Cash Notes that the Board of the
8 Authority may determine to issue, the Suburban Bus Board, the
9 Commuter Rail Board or the Board of the Chicago Transit
10 Authority may demand and direct that the Authority issue its
11 Working Cash Notes in such amounts and having such maturities
12 as the Service Board may determine.
13 Notwithstanding any other provision of this Act, any
14 amounts necessary to pay principal of and interest on any
15 Working Cash Notes issued at the demand and direction of a
16 Service Board or any Working Cash Notes the proceeds of which
17 were used for the direct benefit of a Service Board or any
18 other Bonds or Notes of the Authority the proceeds of which
19 were used for the direct benefit of a Service Board shall
20 constitute a reduction of the amount of the proceeds of any
21 tax imposed by the Authority under Sections 4.03 and 4.03.1
22 or any other funds provided by the Authority to that a
23 Service Board. The Authority shall, after deducting any
24 costs of issuance, tender the net proceeds of any Working
25 Cash Notes issued at the demand and direction of a Service
26 Board to such Service Board as soon as may be practicable
27 after the proceeds are received. The Authority may also
28 issue notes or bonds to pay, refund or redeem any of its
29 notes and bonds, including to pay redemption premiums or
30 accrued interest on such bonds or notes being renewed, paid
31 or refunded, and other costs in connection therewith. The
32 Authority may also utilize the proceeds of any such bonds or
33 notes to pay the legal, financial, administrative and other
34 expenses of such authorization, issuance, sale or delivery of
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1 bonds or notes or to provide or increase a debt service
2 reserve fund with respect to any or all of its bonds or
3 notes. The Authority may also issue and deliver its bonds or
4 notes in exchange for any public transportation facilities,
5 (including funds and rights relating thereto, as provided in
6 Section 2.05 of this Act) or in exchange for outstanding
7 bonds or notes of the Authority, including any accrued
8 interest or redemption premium thereon, without advertising
9 or submitting such notes or bonds for public bidding.
10 (b) The ordinance providing for the issuance of any such
11 bonds or notes shall fix the date or dates of maturity, the
12 dates on which interest is payable, any sinking fund account
13 or reserve fund account provisions and all other details of
14 such bonds or notes and may provide for such covenants or
15 agreements necessary or desirable with regard to the issue,
16 sale and security of such bonds or notes. The rate or rates
17 of interest on its bonds or notes may be fixed or variable
18 and the Authority shall determine or provide for the
19 determination of the rate or rates of interest of its bonds
20 or notes issued under this Act in an ordinance adopted by the
21 Authority prior to the issuance thereof, none of which rates
22 of interest shall exceed that permitted in the Bond
23 Authorization Act "An Act to authorize public corporations to
24 issue bonds, other evidences of indebtedness and tax
25 anticipation warrants subject to interest rate limitations
26 set forth therein", approved May 26, 1970, as now or
27 hereafter amended. Interest may be payable annually or
28 semi-annually, or at such other times as are provided for by
29 the Board. Bonds and notes issued under this Section may be
30 issued as serial or term obligations, shall be of such
31 denomination or denominations and form, including interest
32 coupons to be attached thereto, be executed in such manner,
33 shall be payable at such place or places and bear such date
34 as the Authority shall fix by the ordinance authorizing such
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1 bond or note and shall mature at such time or times, within a
2 period not to exceed forty years from the date of issue, and
3 may be redeemable prior to maturity with or without premium,
4 at the option of the Authority, upon such terms and
5 conditions as the Authority shall fix by the ordinance
6 authorizing the issuance of such bonds or notes. No bond
7 anticipation note or any renewal thereof shall mature at any
8 time or times exceeding 5 years from the date of the first
9 issuance of such note. The Authority may provide for the
10 registration of bonds or notes in the name of the owner as to
11 the principal alone or as to both principal and interest,
12 upon such terms and conditions as the Authority may
13 determine. The ordinance authorizing bonds or notes may
14 provide for the exchange of such bonds or notes which are
15 fully registered, as to both principal and interest, with
16 bonds or notes which are registerable as to principal only.
17 All bonds or notes issued under this Section by the Authority
18 other than those issued in exchange for property or for bonds
19 or notes of the Authority shall be sold at a price which may
20 be at a premium or discount but such that the interest cost
21 (excluding any redemption premium) to the Authority of the
22 proceeds of an issue of such bonds or notes, computed to
23 stated maturity according to standard tables of bond values,
24 shall not exceed that permitted in the Bond Authorization Act
25 "An Act to authorize public corporations to issue bonds,
26 other evidences of indebtedness and tax anticipation warrants
27 subject to interest rate limitations set forth therein",
28 approved May 26, 1970, as now or hereafter amended. Such
29 bonds or notes shall be sold at such time or times and, until
30 January 1, 1995, in such manner as the Authority shall
31 determine. The Authority shall notify the Bureau of the
32 Budget and the State Comptroller at least 30 days before any
33 bond sale and shall file with the Bureau of the Budget and
34 the State Comptroller a certified copy of any ordinance
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1 authorizing the issuance of bonds at or before the issuance
2 of the bonds. After December 31, 1994, any such bonds or
3 notes shall be sold to the highest and best bidder on sealed
4 bids as the Authority shall deem. As such bonds or notes are
5 to be sold the Authority shall advertise for proposals to
6 purchase the bonds or notes which advertisement shall be
7 published at least once in a daily newspaper of general
8 circulation published in the metropolitan region at least 10
9 days before the time set for the submission of bids. The
10 Authority shall have the right to reject any or all bids.
11 Notwithstanding any other provisions of this Section, Working
12 Cash Notes or bonds or notes to provide funds for
13 self-insurance or a joint self-insurance pool or entity may
14 be sold either upon competitive bidding or by negotiated sale
15 (without any requirement of publication of intention to
16 negotiate the sale of such Notes), as the Board shall
17 determine by ordinance adopted with the affirmative votes of
18 at least 7 Directors. In case any officer whose signature
19 appears on any bonds, notes or coupons authorized pursuant to
20 this Section shall cease to be such officer before delivery
21 of such bonds or notes, such signature shall nevertheless be
22 valid and sufficient for all purposes, the same as if such
23 officer had remained in office until such delivery. Neither
24 the Directors of the Authority nor any person executing any
25 bonds or notes thereof shall be liable personally on any such
26 bonds or notes or coupons by reason of the issuance thereof.
27 (c) All bonds or notes of the Authority issued pursuant
28 to this Section shall be general obligations of the Authority
29 to which shall be pledged the full faith and credit of the
30 Authority, as provided in this Section. Such bonds or notes
31 shall be secured as provided in the authorizing ordinance,
32 which may, notwithstanding any other provision of this Act,
33 include in addition to any other security, a specific pledge
34 or assignment of and lien on or security interest in any or
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1 all tax receipts of the Authority and on any or all other
2 revenues or moneys of the Authority from whatever source,
3 which may by law be utilized for debt service purposes and a
4 specific pledge or assignment of and lien on or security
5 interest in any funds or accounts established or provided for
6 by the ordinance of the Authority authorizing the issuance of
7 such bonds or notes. Any such pledge, assignment, lien or
8 security interest for the benefit of holders of bonds or
9 notes of the Authority shall be valid and binding from the
10 time the bonds or notes are issued without any physical
11 delivery or further act, and shall be valid and binding as
12 against and prior to the claims of all other parties having
13 claims of any kind against the Authority or any other person
14 irrespective of whether such other parties have notice of
15 such pledge, assignment, lien or security interest. The
16 obligations of the Authority incurred pursuant to this
17 Section shall be superior to and have priority over any other
18 obligations of the Authority.
19 The Authority may provide in the ordinance authorizing
20 the issuance of any bonds or notes issued pursuant to this
21 Section for the creation of, deposits in, and regulation and
22 disposition of sinking fund or reserve accounts relating to
23 such bonds or notes. The ordinance authorizing the issuance
24 of any bonds or notes pursuant to this Section may contain
25 provisions as part of the contract with the holders of the
26 bonds or notes, for the creation of a separate fund to
27 provide for the payment of principal and interest on such
28 bonds or notes and for the deposit in such fund from any or
29 all the tax receipts of the Authority and from any or all
30 such other moneys or revenues of the Authority from whatever
31 source which may by law be utilized for debt service
32 purposes, all as provided in such ordinance, of amounts to
33 meet the debt service requirements on such bonds or notes,
34 including principal and interest, and any sinking fund or
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1 reserve fund account requirements as may be provided by such
2 ordinance, and all expenses incident to or in connection with
3 such fund and accounts or the payment of such bonds or notes.
4 Such ordinance may also provide limitations on the issuance
5 of additional bonds or notes of the Authority. No such bonds
6 or notes of the Authority shall constitute a debt of the
7 State of Illinois. Nothing in this Act shall be construed to
8 enable the Authority to impose any ad valorem tax on
9 property.
10 (d) The ordinance of the Authority authorizing the
11 issuance of any bonds or notes may provide additional
12 security for such bonds or notes by providing for appointment
13 of a corporate trustee (which may be any trust company or
14 bank having the powers of a trust company within the state)
15 with respect to such bonds or notes. The ordinance shall
16 prescribe the rights, duties and powers of the trustee to be
17 exercised for the benefit of the Authority and the protection
18 of the holders of such bonds or notes. The ordinance may
19 provide for the trustee to hold in trust, invest and use
20 amounts in funds and accounts created as provided by the
21 ordinance with respect to the bonds or notes. The ordinance
22 may provide for the assignment and direct payment to the
23 trustee of any or all amounts produced from the sources
24 provided in Section 4.03 of this Act and provided in Section
25 6z-17 of "An Act in relation to State finance", approved June
26 10, 1919, as amended. Upon receipt of notice of any such
27 assignment, the Department of Revenue and the Comptroller of
28 the State of Illinois shall thereafter, notwithstanding the
29 provisions of Section 4.03 of this Act and Section 6z-17 of
30 "An Act in relation to State finance", approved June 10,
31 1919, as amended, provide for such assigned amounts to be
32 paid directly to the trustee instead of the Authority, all in
33 accordance with the terms of the ordinance making the
34 assignment. The ordinance shall provide that amounts so paid
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1 to the trustee which are not required to be deposited, held
2 or invested in funds and accounts created by the ordinance
3 with respect to bonds or notes or used for paying bonds or
4 notes to be paid by the trustee to the Authority.
5 (e) Any bonds or notes of the Authority issued pursuant
6 to this Section shall constitute a contract between the
7 Authority and the holders from time to time of such bonds or
8 notes. In issuing any bond or note, the Authority may include
9 in the ordinance authorizing such issue a covenant as part of
10 the contract with the holders of the bonds or notes, that as
11 long as such obligations are outstanding, it shall make such
12 deposits, as provided in paragraph (c) of this Section. It
13 may also so covenant that it shall impose and continue to
14 impose taxes, as provided in Section 4.03 of this Act and in
15 addition thereto as subsequently authorized by law,
16 sufficient to make such deposits and pay the principal and
17 interest and to meet other debt service requirements of such
18 bonds or notes as they become due. A certified copy of the
19 ordinance authorizing the issuance of any such obligations
20 shall be filed at or prior to the issuance of such
21 obligations with the Comptroller of the State of Illinois and
22 the Illinois Department of Revenue.
23 (f) The State of Illinois pledges to and agrees with the
24 holders of the bonds and notes of the Authority issued
25 pursuant to this Section that the State will not limit or
26 alter the rights and powers vested in the Authority by this
27 Act so as to impair the terms of any contract made by the
28 Authority with such holders or in any way impair the rights
29 and remedies of such holders until such bonds and notes,
30 together with interest thereon, with interest on any unpaid
31 installments of interest, and all costs and expenses in
32 connection with any action or proceedings by or on behalf of
33 such holders, are fully met and discharged. In addition, the
34 State pledges to and agrees with the holders of the bonds and
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1 notes of the Authority issued pursuant to this Section that
2 the State will not limit or alter the basis on which State
3 funds are to be paid to the Authority as provided in this
4 Act, or the use of such funds, so as to impair the terms of
5 any such contract. The Authority is authorized to include
6 these pledges and agreements of the State in any contract
7 with the holders of bonds or notes issued pursuant to this
8 Section.
9 (g)(1) Except as provided in subdivisions (g)(2) and
10 (g)(3) of Section 4.04 of this Act, the Authority shall not
11 at any time issue, sell or deliver any bonds or notes (other
12 than Working Cash Notes) pursuant to this Section 4.04 which
13 will cause it to have issued and outstanding at any time in
14 excess of $800,000,000 $500,000,000 of such bonds and notes
15 (other than Working Cash Notes). The Authority shall not at
16 any time issue, sell or deliver any Working Cash Notes
17 pursuant to this Section which will cause it to have issued
18 and outstanding at any time in excess of $100,000,000 of
19 Working Cash Notes. Bonds or notes which are being paid or
20 retired by such issuance, sale or delivery of bonds or notes,
21 and bonds or notes for which sufficient funds have been
22 deposited with the paying agency of such bonds or notes to
23 provide for payment of principal and interest thereon or to
24 provide for the redemption thereof, all pursuant to the
25 ordinance authorizing the issuance of such bonds or notes,
26 shall not be considered to be outstanding for the purposes of
27 the first two sentences of this subsection.
28 (2) In addition to the authority provided by paragraphs
29 paragraph (1) and (3), the Authority is authorized to issue,
30 sell and deliver bonds or notes for Strategic Capital
31 Improvement Projects approved pursuant to Section 4.13 as
32 follows:
33 $100,000,000 is authorized to be issued on or after
34 January 1, 1990;
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1 an additional $100,000,000 is authorized to be issued on
2 or after January 1, 1991;
3 an additional $100,000,000 is authorized to be issued on
4 or after January 1, 1992;
5 an additional $100,000,000 is authorized to be issued on
6 or after January 1, 1993;
7 an additional $100,000,000 is authorized to be issued on
8 or after January 1, 1994; and
9 the aggregate total authorization of bonds and notes for
10 Strategic Capital Improvement Projects as of January 1, 1994,
11 shall be $500,000,000.
12 The Authority is also authorized to issue, sell, and
13 deliver bonds or notes in such amounts as are necessary to
14 provide for the refunding or advance refunding of bonds or
15 notes issued for Strategic Capital Improvement Projects under
16 this subdivision (g)(2), provided that no such refunding bond
17 or note shall mature later than the final maturity date of
18 the series of bonds or notes being refunded, and provided
19 further that the debt service requirements for such refunding
20 bonds or notes in the current or any future fiscal year shall
21 not exceed the debt service requirements for that year on the
22 refunded bonds or notes.
23 (3) In addition to the authority provided by paragraphs
24 (1) and (2), the Authority is authorized to issue, sell, and
25 deliver bonds or notes for Strategic Capital Improvement
26 Projects approved pursuant to Section 4.13 as follows:
27 $260,000,000 is authorized to be issued on or after
28 January 1, 2000;
29 an additional $260,000,000 is authorized to be issued on
30 or after January 1, 2001;
31 an additional $260,000,000 is authorized to be issued on
32 or after January 1, 2002;
33 an additional $260,000,000 is authorized to be issued on
34 or after January 1, 2003;
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1 an additional $260,000,000 is authorized to be issued on
2 or after January 1, 2004; and
3 the aggregate total authorization of bonds and notes for
4 Strategic Capital Improvement Projects pursuant to this
5 paragraph (3) as of January 1, 2004 shall be $1,300,000,000.
6 The Authority is also authorized to issue, sell, and
7 deliver bonds or notes in such amounts as are necessary to
8 provide for the refunding or advance refunding of bonds or
9 notes issued for Strategic Capital Improvement projects under
10 this subdivision (g)(3), provided that no such refunding bond
11 or note shall mature later than the final maturity date of
12 the series of bonds or notes being refunded, and provided
13 further that the debt service requirements for such refunding
14 bonds or notes in the current or any future fiscal year shall
15 not exceed the debt service requirements for that year on the
16 refunded bonds or notes.
17 (h) The Authority, subject to the terms of any
18 agreements with noteholders or bond holders as may then
19 exist, shall have power, out of any funds available therefor,
20 to purchase notes or bonds of the Authority, which shall
21 thereupon be cancelled.
22 (i) In addition to any other authority granted by law,
23 the State Treasurer may, with the approval of the Governor,
24 invest or reinvest, at a price not to exceed par, any State
25 money in the State Treasury which is not needed for current
26 expenditures due or about to become due in Working Cash
27 Notes.
28 (Source: P.A. 86-16.)
29 (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
30 Sec. 4.09. Public Transportation Fund and the Regional
31 Transportation Authority Occupation and Use Tax Replacement
32 Fund.
33 (a) As soon as possible after the first day of each
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1 month, beginning November 1, 1983, the Comptroller shall
2 order transferred and the Treasurer shall transfer from the
3 General Revenue Fund to a special fund in the State Treasury,
4 to be known as the "Public Transportation Fund" $9,375,000
5 for each month remaining in State fiscal year 1984. As soon
6 as possible after the first day of each month, beginning July
7 1, 1984, upon certification of the Department of Revenue, the
8 Comptroller shall order transferred and the Treasurer shall
9 transfer from the General Revenue Fund to the Public
10 Transportation Fund an amount equal to 25% of the net
11 revenue, before the deduction of the serviceman and retailer
12 discounts pursuant to Section 9 of the Service Occupation Tax
13 Act and Section 3 of the Retailers' Occupation Tax Act,
14 realized from any tax imposed by the Authority pursuant to
15 Sections 4.03 and 4.03.1 and 25% of the amounts deposited
16 into the Regional Transportation Authority tax fund created
17 by Section 4.03 of this Act, from the County and Mass Transit
18 District Fund as provided in Section 6z-20 of the State
19 Finance Act and 25% of the amounts deposited into the
20 Regional Transportation Authority Occupation and Use Tax
21 Replacement Fund from the State and Local Sales Tax Reform
22 Fund as provided in Section 6z-17 of the State Finance Act.
23 Net revenue realized for a month shall be the revenue
24 collected by the State pursuant to Sections 4.03 and 4.03.1
25 during the previous month from within the metropolitan
26 region, less the amount paid out during that same month as
27 refunds to taxpayers for overpayment of liability in the
28 metropolitan region under Sections 4.03 and 4.03.1.
29 (b) (1) All moneys deposited in the Public
30 Transportation Fund and the Regional Transportation
31 Authority Occupation and Use Tax Replacement Fund,
32 whether deposited pursuant to this Section or otherwise,
33 are allocated to the Authority. Pursuant to
34 appropriation, the Comptroller, as soon as possible after
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1 each monthly transfer provided in this Section and after
2 each deposit into the Public Transportation Fund, shall
3 order the Treasurer to pay to the Authority out of the
4 Public Transportation Fund the amount so transferred or
5 deposited. Such amounts paid to the Authority may be
6 expended by it for its purposes as provided in this Act.
7 Subject to appropriation to the Department of
8 Revenue, the Comptroller, as soon as possible after each
9 deposit into the Regional Transportation Authority
10 Occupation and Use Tax Replacement Fund provided in this
11 Section and Section 6z-17 of the State Finance Act, shall
12 order the Treasurer to pay to the Authority out of the
13 Regional Transportation Authority Occupation and Use Tax
14 Replacement Fund the amount so deposited. Such amounts
15 paid to the Authority may be expended by it for its
16 purposes as provided in this Act.
17 (2) Provided, however, no moneys deposited under
18 subsection (a) of this Section 4.09 shall be paid from
19 the Public Transportation Fund to the Authority or its
20 assignee for any fiscal year beginning after the
21 effective date of this amendatory Act of 1983 until the
22 Authority has certified to the Governor, the Comptroller,
23 and the Mayor of the City of Chicago that it has adopted
24 for that fiscal year a budget and financial plan meeting
25 the requirements in Section 4.01(b).
26 (c) In recognition of the efforts of the Authority to
27 enhance the mass transportation facilities under its control,
28 the State shall provide financial assistance ("Additional
29 State Assistance") in excess of the amounts transferred to
30 the Authority from the General Revenue Fund under subsection
31 (a) of this Section. Additional State Assistance provided in
32 any State fiscal year shall not exceed the actual debt
33 service payable by the Authority during that State fiscal
34 year on bonds or notes issued to finance Strategic Capital
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1 Improvement Projects under Section 4.04 of this Act.
2 Additional State Assistance shall be calculated as provided
3 in subsection (d), but shall in no event exceed the following
4 specified amounts with respect to the following State fiscal
5 years:
6 1990 $5,000,000;
7 1991 $5,000,000;
8 1992 $10,000,000;
9 1993 $10,000,000;
10 1994 $20,000,000;
11 1995 $30,000,000;
12 1996 $40,000,000;
13 1997 $50,000,000;
14 1998 $55,000,000; and
15 each year thereafter $55,000,000.
16 (c-5) The State shall provide financial assistance
17 ("Additional Financial Assistance") in addition to the
18 Additional State Assistance provided by subsection (c) and
19 the amounts transferred to the Authority from the General
20 Revenue Fund under subsection (a) of this Section.
21 Additional Financial Assistance provided by this subsection
22 shall be calculated as provided in subsection (d), but shall
23 in no event exceed the following specified amounts with
24 respect to the following State fiscal years:
25 2000 $0;
26 2001 $16,000,000;
27 2002 $35,000,000;
28 2003 $54,000,000;
29 2004 $73,000,000;
30 2005 $93,000,000; and
31 each year thereafter $100,000,000.
32 (d) Beginning with State fiscal year 1990 and continuing
33 for each State fiscal year thereafter, the Authority shall
34 annually certify to the State Comptroller and State Treasurer
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1 , separately with respect to each of subdivisions (g)(2) and
2 (g)(3) of Section 4.04 of this Act, the following amounts:
3 (1) The amount necessary and required, during the
4 State fiscal year with respect to which the certification
5 is made, to pay its obligations for debt service on all
6 outstanding bonds or notes for Strategic Capital
7 Improvement Projects issued by the Authority under
8 subdivisions (g)(2) and (g)(3) of Section 4.04 of this
9 Act. and
10 (2) An estimate of the amount necessary and
11 required to pay its obligations for debt service for any
12 bonds or notes for Strategic Capital Improvement Projects
13 , upon the issuance of bonds for which an
33 estimated schedule of debt service payments was prepared, the
34 Authority shall file an amended certification with respect to
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1 item (2) above, to specify the actual schedule of debt
2 service payments, including the date and amount of each
3 payment, for the remainder of the State fiscal year.
4 On the first day of each month of the State fiscal year
5 in which there are bonds outstanding with respect to which
6 the certification is made, the State Comptroller shall order
7 transferred and the State Treasurer shall transfer from the
8 General Revenue Fund to the Public Transportation Fund the
9 Additional State Assistance and Additional Financial
10 Assistance in an amount equal to the aggregate of (i) (1)
11 one-twelfth of the sum of the amounts certified under items
12 (1) and (3) above less the amount certified under item (4)
13 above, plus (ii) amount required to pay debt service on bonds
14 and notes issued before the beginning of the State fiscal
15 year and (2) the amount required to pay debt service on bonds
16 and notes issued during the fiscal year, if any, divided by
17 the number of months remaining in the fiscal year after the
18 date of issuance, or some smaller portion as may be necessary
19 under, listed in subsection (c) or (c-5) of this Section for
20 the relevant State fiscal year, plus (iii) any cumulative
21 deficiencies in transfers for prior months, until an amount
22 equal to the sum of the amounts certified under items (1) and
23 (3) above, plus the actual debt service certified under item
24 (2) above, less the amount certified under item (4) above,
25 certified debt service for that State fiscal year on
26 outstanding bonds or notes for Strategic Capital Improvement
27 Projects issued by the Authority under Section 4.04 of this
28 Act has been transferred; except that these transfers are
29 subject to the following limits:.
30 (A) In no event shall the total transfers in any
31 State fiscal year relating to outstanding bonds and notes
32 issued by the Authority under subdivision (g)(2) of
33 Section 4.04 exceed the lesser of the annual maximum
34 amount amounts specified in subsection (c) or the sum of
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1 the amounts certified under items (1) and (3) above, plus
2 the actual debt service certified under item (2) above,
3 less the amount certified under item (4) above, with
4 respect to those bonds and notes the total certified debt
5 service on outstanding bonds or notes for Strategic
6 Capital Improvement Projects issued by the Authority
7 under Section 4.04 of this Act.
8 (B) In no event shall the total transfers in any
9 State fiscal year relating to outstanding bonds and notes
10 issued by the Authority under subdivision (g)(3) of
11 Section 4.04 exceed the lesser of the annual maximum
12 amount specified in subsection (c-5) or the sum of the
13 amounts certified under items (1) and (3) above, plus the
14 actual debt service certified under item (2) above, less
15 the amount certified under item (4) above, with respect
16 to those bonds and notes.
17 The term "outstanding" does not include bonds or notes
18 for which refunding or advance refunding bonds or notes have
19 been issued.
20 (e) Neither Additional State Assistance nor Additional
21 Financial Assistance may not be pledged, either directly or
22 indirectly as general revenues of the Authority, as security
23 for any bonds issued by the Authority. The Authority may not
24 assign its right to receive Additional State Assistance or
25 Additional Financial Assistance, or direct payment of
26 Additional State Assistance or Additional Financial
27 Assistance, to a trustee or any other entity for the payment
28 of debt service on its bonds.
29 (f) The certification required under subsection (d) with
30 respect to outstanding bonds and notes of the Authority shall
31 be filed as early as practicable before the beginning of the
32 State fiscal year to which it relates. The certification
33 shall be revised as may be necessary to accurately state the
34 debt service requirements of the Authority.
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1 (g) Within 6 months of the end of the 3 month period
2 ending December 31, 1983, and each fiscal year thereafter,
3 the Authority shall determine whether the aggregate of all
4 system generated revenues for public transportation in the
5 metropolitan region which is provided by, or under grant or
6 purchase of service contracts with, the Service Boards equals
7 50% of the aggregate of all costs of providing such public
8 transportation. "System generated revenues" include all the
9 proceeds of fares and charges for services provided,
10 contributions received in connection with public
11 transportation from units of local government other than the
12 Authority and from the State pursuant to subsection (9) of
13 Section 49.19 of the Civil Administrative Code of Illinois,
14 and all other revenues properly included consistent with
15 generally accepted accounting principles but may not include
16 the proceeds from any borrowing. "Costs" include all items
17 properly included as operating costs consistent with
18 generally accepted accounting principles, including
19 administrative costs, but do not include: depreciation;
20 payment of principal and interest on bonds, notes or other
21 evidences of obligations for borrowed money of the Authority;
22 payments with respect to public transportation facilities
23 made pursuant to subsection (b) of Section 2.20 2-20; any
24 payments with respect to rate protection contracts, credit
25 enhancements or liquidity agreements made under Section 4.14;
26 any other cost as to which it is reasonably expected that a
27 cash expenditure will not be made; costs up to $5,000,000
28 annually for passenger security including grants, contracts,
29 personnel, equipment and administrative expenses, except in
30 the case of the Chicago Transit Authority, in which case the
31 term does not include costs spent annually by that entity for
32 protection against crime as required by Section 27a of the
33 Metropolitan Transit Authority Act; or costs as exempted by
34 the Board for projects pursuant to Section 2.09 of this Act.
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1 If said system generated revenues are less than 50% of said
2 costs, the Board shall remit an amount equal to the amount of
3 the deficit to the State. The Treasurer shall deposit any
4 such payment in the General Revenue Fund.
5 (h) If the Authority makes any payment to the State
6 under paragraph (g), the Authority shall reduce the amount
7 provided to a Service Board from funds transferred under
8 paragraph (a) in proportion to the amount by which that
9 Service Board failed to meet its required system generated
10 revenues recovery ratio. A Service Board which is affected by
11 a reduction in funds under this paragraph shall submit to the
12 Authority concurrently with its next due quarterly report a
13 revised budget incorporating the reduction in funds. The
14 revised budget must meet the criteria specified in clauses
15 (i) through (vi) of Section 4.11(b)(2). The Board shall
16 review and act on the revised budget as provided in Section
17 4.11(b)(3).
18 (Source: P.A. 86-16; 86-463; 86-928; 86-1028; 86-1481;
19 87-764; revised 10-31-98.)
20 (70 ILCS 3615/4.12) (from Ch. 111 2/3, par. 704.12)
21 Sec. 4.12. RTA Strategic Capital Improvement Program.
22 The program created by this amendatory Act of 1989 in
23 Sections 4.12 and 4.13 shall be known as the RTA Strategic
24 Capital Improvement Program (the "Strategic Capital
25 Improvement Program"). The Strategic Capital Improvement
26 Program will enhance the ability of the Authority to acquire,
27 repair or replace public transportation facilities in the
28 metropolitan region and shall be financed through the
29 issuance of bonds or notes authorized by this amendatory Act
30 of 1989 for Strategic Capital Improvement Projects under
31 Section 4.04 of this Act. The Program is intended as a
32 supplement to the ongoing capital development activities of
33 the Authority and the Service Boards financed with grants,
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1 loans and other moneys made available by the federal
2 government or the State of Illinois. The Authority and the
3 Service Boards shall continue to seek, receive and expend all
4 available grants, loans and other moneys.
5 Any contracts for architectural or engineering services
6 for projects approved pursuant to Section 4.13 shall comply
7 with the requirements set forth in "An Act concerning
8 municipalities, counties and other political subdivisions",
9 as now or hereafter amended.
10 (Source: P.A. 86-16.)
11 (70 ILCS 3615/4.13) (from Ch. 111 2/3, par. 704.13)
12 Sec. 4.13. Annual Capital Improvement Plan.
13 (a) With respect to each calendar year, the Authority
14 shall prepare as part of its Five Year Program an Annual
15 Capital Improvement Plan (the "Plan") which shall describe
16 its intended development and implementation of the Strategic
17 Capital Improvement Program. The Plan shall include the
18 following information:
19 (i) a list of projects for which approval is sought
20 from the Governor, with a description of each project
21 stating at a minimum the project cost, its category, its
22 location and the entity responsible for its
23 implementation;
24 (ii) a certification by the Authority that the
25 Authority and the Service Boards have applied for all
26 grants, loans and other moneys made available by the
27 federal government or the State of Illinois during the
28 preceding federal and State fiscal years for financing
29 its capital development activities;
30 (iii) a certification that, as of September 30 of
31 the preceding calendar year or any later date, the
32 balance of all federal capital grant funds and all other
33 funds to be used as matching funds therefor which were
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1 committed to or possessed by the Authority or a Service
2 Board but which had not been obligated was less than
3 $350,000,000, or a greater amount as authorized in
4 writing by the Governor (for purposes of this subsection
5 (a), "obligated" means committed to be paid by the
6 Authority or a Service Board under a contract with a
7 nongovernmental entity in connection with the performance
8 of a project or committed under a force account plan
9 approved by the federal government);
10 (iv) a certification that the Authority has adopted
11 a balanced budget with respect to such calendar year
12 under Section 4.01 of this Act;
13 (v) a schedule of all bonds or notes previously
14 issued for Strategic Capital Improvement Projects and all
15 debt service payments to be made with respect to all such
16 bonds and the estimated additional debt service payments
17 through June 30 of the following calendar year expected
18 to result from bonds to be sold prior thereto;
19 (vi) a long-range summary of the Strategic Capital
20 Improvement Program describing the projects to be funded
21 through the Program with respect to project cost,
22 category, location, and implementing entity, and
23 presenting a financial plan including an estimated time
24 schedule for obligating funds for the performance of
25 approved projects, issuing bonds, expending bond proceeds
26 and paying debt service throughout the duration of the
27 Program; and
28 (vii) the source of funding for each project in the
29 Plan. For any project for which full funding has not yet
30 been secured and which is not subject to a federal full
31 funding contract, the Authority must identify
32 alternative, dedicated funding sources available to
33 complete the project. The Governor may waive this
34 requirement on a project by project basis.
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1 (b) The Authority shall submit the Plan with respect to
2 any calendar year to the Governor on or before January 15 of
3 that year, or as soon as possible thereafter; provided,
4 however, that the Plan shall be adopted on the affirmative
5 votes of 9 of the then Directors. The Plan may be revised or
6 amended at any time, but any revision in the projects
7 approved shall require the Governor's approval.
8 (c) The Authority shall seek approval from the Governor
9 only through the Plan or an amendment thereto. The Authority
10 shall not request approval of the Plan from the Governor in
11 any calendar year in which it is unable to make the
12 certifications required under items (ii), (iii) and (iv) of
13 subsection (a). In no event shall the Authority seek
14 approval of the Plan from the Governor for projects in an
15 aggregate amount exceeding the authorization for bonds or
16 notes for Strategic Capital Improvement Projects issued under
17 Section 4.04 of this Act.
18 (d) The Governor may approve the Plan for which approval
19 is requested. The Governor's approval is limited to the
20 amount of the project cost stated in the Plan. The Governor
21 shall not approve the Plan in a calendar year if the
22 Authority is unable to make the certifications required under
23 items (ii), (iii) and (iv) of subsection (a). In no event
24 shall the Governor approve the Plan for projects in an
25 aggregate amount exceeding the authorization for bonds or
26 notes for Strategic Capital Improvement Projects issued under
27 Section 4.04 of this Act.
28 (e) With respect to capital improvements, only those
29 capital improvements which are in a Plan approved by the
30 Governor shall be financed with the proceeds of bonds or
31 notes issued for Strategic Capital Improvement Projects.
32 (f) Before the Authority or a Service Board obligates
33 any funds for a project for which the Authority or Service
34 Board intends to use the proceeds of bonds or notes for
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1 Strategic Capital Improvement Projects, but which project is
2 not included in an approved Plan, the Authority must notify
3 the Governor of the intended obligation. No project costs
4 incurred prior to approval of the Plan including that project
5 may be paid from the proceeds of bonds or notes for Strategic
6 Capital Improvement Projects issued under Section 4.04 of
7 this Act.
8 (Source: P.A. 86-16.)
9 Section 38. The Illinois Highway Code is amended by
10 adding Section 4-410 as follows:
11 (605 ILCS 5/4-410 new)
12 Sec. 4-410. Demonstration project. The Department shall
13 implement a demonstration project, under which 20 of the
14 contracts arising out of the Department's 5-year project
15 program for fiscal years 2000 through 2004 shall have a
16 performance-based warranty of at least 5 years, and 10 of
17 those contracts shall be designed for a 30-year life cycle.
18 Section 40. The Illinois Vehicle Code is amended by
19 changing Sections 2-119, 2-123, 3-305, 3-403, 3-607, 3-619,
20 3-804, 3-804.02, 3-805, 3-806, 3-806.1, 3-806.3, 3-807,
21 3-808, 3-809, 3-809.1, 3-810, 3-811, 3-812, 3-814, 3-814.1,
22 3-815, 3-818, 3-819, 3-820, and 3-821 and adding Section
23 3-824.5 as follows:
24 (625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119)
25 Sec. 2-119. Disposition of fees and taxes.
26 (a) All moneys received from Salvage Certificates shall
27 be deposited in the Common School Fund in the State Treasury.
28 (b) Beginning January 1, 1990 and concluding December
29 31, 1994, of the money collected for each certificate of
30 title, duplicate certificate of title and corrected
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1 certificate of title, $0.50 shall be deposited into the Used
2 Tire Management Fund. Beginning January 1, 1990 and
3 concluding December 31, 1994, of the money collected for each
4 certificate of title, duplicate certificate of title and
5 corrected certificate of title, $1.50 shall be deposited in
6 the Park and Conservation Fund.
7 Beginning January 1, 1995, of the money collected for
8 each certificate of title, duplicate certificate of title and
9 corrected certificate of title, $2 shall be deposited in the
10 Park and Conservation Fund. The moneys deposited in the Park
11 and Conservation Fund pursuant to this Section shall be used
12 for the acquisition and development of bike paths as provided
13 for in Section 63a36 of the Civil Administrative Code of
14 Illinois.
15 Beginning January 1, 2000 and continuing through December
16 31, 2004, of the moneys collected for each certificate of
17 title, duplicate certificate of title, and corrected
18 certificate of title, $48 shall be deposited into the Road
19 Fund and $4 shall be deposited into the Motor Vehicle License
20 Plate Fund, except that if the balance in the Motor Vehicle
21 License Plate Fund exceeds $40,000,000 on the last day of a
22 calendar month, then during the next calendar month the $4
23 shall instead be deposited into the Road Fund.
24 Beginning January 1, 2005, of the moneys collected for
25 each certificate of title, duplicate certificate of title,
26 and corrected certificate of title, $52 shall be deposited
27 into the Road Fund.
28 Except as otherwise provided in this Code, all remaining
29 moneys collected for certificates of title, and all moneys
30 collected for filing of security interests, shall be placed
31 in the General Revenue Fund in the State Treasury.
32 (c) All moneys collected for that portion of a driver's
33 license fee designated for driver education under Section
34 6-118 shall be placed in the Driver Education Fund in the
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1 State Treasury.
2 (d) Beginning January 1, 1999, of the monies collected
3 as a registration fee for each motorcycle, motor driven cycle
4 and motorized pedalcycle, 27% of each annual registration fee
5 for such vehicle and 27% of each semiannual registration fee
6 for such vehicle is deposited in the Cycle Rider Safety
7 Training Fund.
8 (e) Of the monies received by the Secretary of State as
9 registration fees or taxes or as payment of any other fee, as
10 provided in this Act, except fees received by the Secretary
11 under paragraph (7) of subsection (b) of Section 5-101 and
12 Section 5-109 of this Code, 37% shall be deposited into the
13 State Construction Fund.
14 (f) Of the total money collected for a CDL instruction
15 permit or original or renewal issuance of a commercial
16 driver's license (CDL) pursuant to the Uniform Commercial
17 Driver's License Act (UCDLA), $6 of the total fee for an
18 original or renewal CDL, and $6 of the total CDL instruction
19 permit fee when such permit is issued to any person holding a
20 valid Illinois driver's license, shall be paid into the
21 CDLIS/AAMVAnet Trust Fund (Commercial Driver's License
22 Information System/American Association of Motor Vehicle
23 Administrators network Trust Fund) and shall be used for the
24 purposes provided in Section 6z-23 of the State Finance Act.
25 (g) All remaining moneys received by the Secretary of
26 State as registration fees or taxes or as payment of any
27 other fee, as provided in this Act, except fees received by
28 the Secretary under paragraph (7) of subsection (b) of
29 Section 5-101 and Section 5-109 of this Code, shall be
30 deposited in the Road Fund in the State Treasury. Moneys in
31 the Road Fund shall be used for the purposes provided in
32 Section 8.3 of the State Finance Act.
33 (h) (Blank).
34 (i) (Blank).
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1 (j) (Blank).
2 (k) There is created in the State Treasury a special
3 fund to be known as the Secretary of State Special License
4 Plate Fund. Money deposited into the Fund shall, subject to
5 appropriation, be used by the Office of the Secretary of
6 State (i) to help defray plate manufacturing and plate
7 processing costs for the issuance and, when applicable,
8 renewal of any new or existing special registration plates
9 authorized under this Code and (ii) for grants made by the
10 Secretary of State to benefit Illinois Veterans Home
11 libraries.
12 On or before October 1, 1995, the Secretary of State
13 shall direct the State Comptroller and State Treasurer to
14 transfer any unexpended balance in the Special Environmental
15 License Plate Fund, the Special Korean War Veteran License
16 Plate Fund, and the Retired Congressional License Plate Fund
17 to the Secretary of State Special License Plate Fund.
18 (l) The Motor Vehicle Review Board Fund is created as a
19 special fund in the State Treasury. Moneys deposited into
20 the Fund under paragraph (7) of subsection (b) of Section
21 5-101 and Section 5-109 shall, subject to appropriation, be
22 used by the Office of the Secretary of State to administer
23 the Motor Vehicle Review Board, including without limitation
24 payment of compensation and all necessary expenses incurred
25 in administering the Motor Vehicle Review Board under the
26 Motor Vehicle Franchise Act.
27 (m) Effective July 1, 1996, there is created in the
28 State Treasury a special fund to be known as the Family
29 Responsibility Fund. Moneys deposited into the Fund shall,
30 subject to appropriation, be used by the Office of the
31 Secretary of State for the purpose of enforcing the Family
32 Financial Responsibility Law.
33 (n) The Illinois Fire Fighters' Memorial Fund is created
34 as a special fund in the State Treasury. Moneys deposited
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1 into the Fund shall, subject to appropriation, be used by the
2 Office of the State Fire Marshal for construction of the
3 Illinois Fire Fighters' Memorial to be located at the State
4 Capitol grounds in Springfield, Illinois. Upon the
5 completion of the Memorial, the Office of the State Fire
6 Marshal shall certify to the State Treasurer that
7 construction of the Memorial has been completed.
8 (o) Of the money collected for each certificate of title
9 for all-terrain vehicles and off-highway motorcycles, $17
10 shall be deposited into the Off-Highway Vehicle Trails Fund.
11 (Source: P.A. 89-92, eff. 7-1-96; 89-145, eff. 7-14-95;
12 89-282, eff. 8-10-95; 89-612, eff. 8-9-96; 89-626, eff.
13 8-9-96; 89-639, eff. 1-1-97; 90-14, eff. 7-1-97; 90-287, eff.
14 1-1-98; 90-622, eff. 1-1-99.)
15 (625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
16 Sec. 2-123. Sale and Distribution of Information.
17 (a) Except as otherwise provided in this Section, the
18 Secretary may make the driver's license, vehicle and title
19 registration lists, in part or in whole, and any statistical
20 information derived from these lists available to local
21 governments, elected state officials, state educational
22 institutions, public libraries and all other governmental
23 units of the State and Federal Government requesting them for
24 governmental purposes. The Secretary shall require any such
25 applicant for services to pay for the costs of furnishing
26 such services and the use of the equipment involved, and in
27 addition is empowered to establish prices and charges for the
28 services so furnished and for the use of the electronic
29 equipment utilized.
30 (b) The Secretary is further empowered to and he may, in
31 his discretion, furnish to any applicant, other than listed
32 in subsection (a) of this Section, vehicle or driver data on
33 a computer tape, disk, or printout at a fixed fee of $250
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1 $200 in advance and require in addition a further sufficient
2 deposit based upon the Secretary of State's estimate of the
3 total cost of the information requested and a charge of $25
4 $20 per 1,000 units or part thereof identified or the actual
5 cost, whichever is greater. The Secretary is authorized to
6 refund any difference between the additional deposit and the
7 actual cost of the request. This service shall not be in
8 lieu of an abstract of a driver's record nor of a title or
9 registration search. The information sold pursuant to this
10 subsection shall be the entire vehicle or driver data list,
11 or part thereof.
12 (c) Secretary of State may issue registration lists.
13 The Secretary of State shall compile and publish, at least
14 annually, a list of all registered vehicles. Each list of
15 registered vehicles shall be arranged serially according to
16 the registration numbers assigned to registered vehicles and
17 shall contain in addition the names and addresses of
18 registered owners and a brief description of each vehicle
19 including the serial or other identifying number thereof.
20 Such compilation may be in such form as in the discretion of
21 the Secretary of State may seem best for the purposes
22 intended.
23 (d) The Secretary of State shall furnish no more than 2
24 current available lists of such registrations to the sheriffs
25 of all counties and to the chiefs of police of all cities and
26 villages and towns of 2,000 population and over in this State
27 at no cost. Additional copies may be purchased at the fee of
28 $500 $400 each or at the cost of producing the list as
29 determined by the Secretary of State.
30 (e) The Secretary of State shall upon written request
31 and the payment of the fee of $500 $400 furnish the current
32 available list of such motor vehicle registrations to any
33 person so long as the supply of available registration lists
34 shall last.
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1 (e-1) Commercial purchasers of driver and vehicle record
2 databases shall enter into a written agreement with the
3 Secretary of State that includes disclosure of the commercial
4 use of the intended purchase. Affected drivers, vehicle
5 owners, or registrants may request that their personally
6 identifiable information not be used for commercial
7 solicitation purposes.
8 (f) Title or registration search and certification
9 thereof - Fee. The Secretary of State shall make a title or
10 registration search of the records of his office and a
11 written report on the same for any person, upon written
12 application of such person, accompanied by a fee of $5 $4 for
13 each registration or title search. No fee shall be charged
14 for a title or registration search, or for the certification
15 thereof requested by a government agency.
16 The Secretary of State shall certify a title or
17 registration record upon written request. The fee for
18 certification shall be $5 $4 in addition to the fee required
19 for a title or registration search. Certification shall be
20 made under the signature of the Secretary of State and shall
21 be authenticated by Seal of the Secretary of State.
22 The Secretary of State may notify the vehicle owner or
23 registrant of the request for purchase of his title or
24 registration information as the Secretary deems appropriate.
25 The vehicle owner or registrant residence address and
26 other personally identifiable information on the record shall
27 not be disclosed. This nondisclosure shall not apply to
28 requests made by law enforcement officials, government
29 agencies, financial institutions, attorneys, insurers,
30 employers, automobile associated businesses, other business
31 entities for purposes consistent with the Illinois Vehicle
32 Code, the vehicle owner or registrant, or other entities as
33 the Secretary may exempt by rule and regulation. This
34 information may be withheld from the entities listed above,
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1 except law enforcement and government agencies upon
2 presentation of a valid court order of protection for the
3 duration of the order.
4 No information shall be released to the requestor until
5 expiration of a 10 day period. This 10 day period shall not
6 apply to requests for information made by law enforcement
7 officials, government agencies, financial institutions,
8 attorneys, insurers, employers, automobile associated
9 businesses, persons licensed as a private detective or firms
10 licensed as a private detective agency under the Private
11 Detective, Private Alarm, and Private Security Act of 1983,
12 who are employed by or are acting on behalf of law
13 enforcement officials, government agencies, financial
14 institutions, attorneys, insurers, employers, automobile
15 associated businesses, and other business entities for
16 purposes consistent with the Illinois Vehicle Code, the
17 vehicle owner or registrant or other entities as the
18 Secretary may exempt by rule and regulation.
19 Any misrepresentation made by a requestor of title or
20 vehicle information shall be punishable as a petty offense,
21 except in the case of persons licensed as a private detective
22 or firms licensed as a private detective agency which shall
23 be subject to disciplinary sanctions under Section 22 or 25
24 of the Private Detective, Private Alarm, and Private Security
25 Act of 1983.
26 (g) 1. The Secretary of State may, upon receipt of a
27 written request and a fee of $6 $5, furnish to the person
28 or agency so requesting a driver's record. Such document
29 may include a record of: current driver's license
30 issuance information, except that the information on
31 judicial driving permits shall be available only as
32 otherwise provided by this Code; convictions; orders
33 entered revoking, suspending or cancelling a driver's
34 license or privilege; and notations of accident
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1 involvement. All other information, unless otherwise
2 permitted by this Code, shall remain confidential.
3 2. The Secretary of State may certify an abstract
4 of a driver's record upon written request therefor.
5 Such certification shall be made under the signature of
6 the Secretary of State and shall be authenticated by the
7 Seal of his office.
8 3. All requests for driving record information
9 shall be made in a manner prescribed by the Secretary.
10 The Secretary of State may notify the affected
11 driver of the request for purchase of his driver's record
12 as the Secretary deems appropriate.
13 The affected driver residence address and other
14 personally identifiable information on the record shall
15 not be disclosed. This nondisclosure shall not apply to
16 requests made by law enforcement officials, government
17 agencies, financial institutions, attorneys, insurers,
18 employers, automobile associated businesses, other
19 business entities for purposes consistent with the
20 Illinois Vehicle Code, the affected driver, or other
21 entities as the Secretary may exempt by rule and
22 regulation. This information may be withheld from the
23 entities listed above, except law enforcement and
24 government agencies, upon presentation of a valid court
25 order of protection for the duration of the order.
26 No information shall be released to the requester
27 until expiration of a 10 day period. This 10 day period
28 shall not apply to requests for information made by law
29 enforcement officials, government agencies, financial
30 institutions, attorneys, insurers, employers, automobile
31 associated businesses, persons licensed as a private
32 detective or firms licensed as a private detective agency
33 under the Private Detective, Private Alarm, and Private
34 Security Act of 1983, who are employed by or are acting
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1 on behalf of law enforcement officials, government
2 agencies, financial institutions, attorneys, insurers,
3 employers, automobile associated businesses, and other
4 business entities for purposes consistent with the
5 Illinois Vehicle Code, the affected driver or other
6 entities as the Secretary may exempt by rule and
7 regulation.
8 Any misrepresentation made by a requestor of driver
9 information shall be punishable as a petty offense,
10 except in the case of persons licensed as a private
11 detective or firms licensed as a private detective agency
12 which shall be subject to disciplinary sanctions under
13 Section 22 or 25 of the Private Detective, Private Alarm,
14 and Private Security Act of 1983.
15 4. The Secretary of State may furnish without fee,
16 upon the written request of a law enforcement agency, any
17 information from a driver's record on file with the
18 Secretary of State when such information is required in
19 the enforcement of this Code or any other law relating to
20 the operation of motor vehicles, including records of
21 dispositions; documented information involving the use of
22 a motor vehicle; whether such individual has, or
23 previously had, a driver's license; and the address and
24 personal description as reflected on said driver's
25 record.
26 5. Except as otherwise provided in this Section,
27 the Secretary of State may furnish, without fee,
28 information from an individual driver's record on file,
29 if a written request therefor is submitted by any public
30 transit system or authority, public defender, law
31 enforcement agency, a state or federal agency, or an
32 Illinois local intergovernmental association, if the
33 request is for the purpose of a background check of
34 applicants for employment with the requesting agency, or
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1 for the purpose of an official investigation conducted by
2 the agency, or to determine a current address for the
3 driver so public funds can be recovered or paid to the
4 driver, or for any other lawful purpose.
5 The Secretary may also furnish the courts a copy of
6 an abstract of a driver's record, without fee, subsequent
7 to an arrest for a violation of Section 11-501 or a
8 similar provision of a local ordinance. Such abstract
9 may include records of dispositions; documented
10 information involving the use of a motor vehicle as
11 contained in the current file; whether such individual
12 has, or previously had, a driver's license; and the
13 address and personal description as reflected on said
14 driver's record.
15 6. Any certified abstract issued by the Secretary
16 of State or transmitted electronically by the Secretary
17 of State pursuant to this Section, to a court or on
18 request of a law enforcement agency, for the record of a
19 named person as to the status of the person's driver's
20 license shall be prima facie evidence of the facts
21 therein stated and if the name appearing in such abstract
22 is the same as that of a person named in an information
23 or warrant, such abstract shall be prima facie evidence
24 that the person named in such information or warrant is
25 the same person as the person named in such abstract and
26 shall be admissible for any prosecution under this Code
27 and be admitted as proof of any prior conviction or proof
28 of records, notices, or orders recorded on individual
29 driving records maintained by the Secretary of State.
30 7. Subject to any restrictions contained in the
31 Juvenile Court Act of 1987, and upon receipt of a proper
32 request and a fee of $6 $5, the Secretary of State shall
33 provide a driver's record to the affected driver, or the
34 affected driver's attorney, upon verification. Such
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1 record shall contain all the information referred to in
2 paragraph 1 of this subsection (g) plus: any recorded
3 accident involvement as a driver; information recorded
4 pursuant to subsection (e) of Section 6-117 and paragraph
5 4 of subsection (a) of Section 6-204 of this Code. All
6 other information, unless otherwise permitted by this
7 Code, shall remain confidential.
8 (h) The Secretary shall not disclose social security
9 numbers except pursuant to a written request by, or with the
10 prior written consent of, the individual except to: (1) to
11 officers and employees of the Secretary who have a need to
12 know the social security numbers in performance of their
13 official duties, (2) to law enforcement officials for a
14 lawful, civil or criminal law enforcement investigation, and
15 if the head of the law enforcement agency has made a written
16 request to the Secretary specifying the law enforcement
17 investigation for which the social security numbers are being
18 sought, (3) to the United States Department of
19 Transportation, or any other State, pursuant to the
20 administration and enforcement of the Commercial Motor
21 Vehicle Safety Act of 1986, (4) pursuant to the order of a
22 court of competent jurisdiction, or (5) to the Department of
23 Public Aid for utilization in the child support enforcement
24 duties assigned to that Department under provisions of the
25 Public Aid Code after the individual has received advanced
26 meaningful notification of what redisclosure is sought by the
27 Secretary in accordance with the federal Privacy Act;
28 provided, the redisclosure shall not be authorized by the
29 Secretary prior to September 30, 1992.
30 (i) The Secretary of State is empowered to promulgate
31 rules and regulations to effectuate this Section.
32 (j) Medical statements or medical reports received in
33 the Secretary of State's Office shall be confidential. No
34 confidential information may be open to public inspection or
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1 the contents disclosed to anyone, except officers and
2 employees of the Secretary who have a need to know the
3 information contained in the medical reports and the Driver
4 License Medical Advisory Board, unless so directed by an
5 order of a court of competent jurisdiction.
6 (k) All fees collected under this Section shall be paid
7 into the Road Fund of the State Treasury, except that $3 of
8 the $6 $5 fee for a driver's record shall be paid into the
9 Secretary of State Special Services Fund.
10 (l) The Secretary of State shall report his
11 recommendations to the General Assembly by January 1, 1993,
12 regarding the sale and dissemination of the information
13 maintained by the Secretary, including the sale of lists of
14 driver and vehicle records.
15 (m) Notations of accident involvement that may be
16 disclosed under this Section shall not include notations
17 relating to damage to a vehicle or other property being
18 transported by a tow truck. This information shall remain
19 confidential, provided that nothing in this subsection (m)
20 shall limit disclosure of any notification of accident
21 involvement to any law enforcement agency or official.
22 (n) Requests made by the news media for driver's
23 license, vehicle, or title registration information may be
24 furnished without charge or at a reduced charge, as
25 determined by the Secretary, when the specific purpose for
26 requesting the documents is deemed to be in the public
27 interest. Waiver or reduction of the fee is in the public
28 interest if the principal purpose of the request is to access
29 and disseminate information regarding the health, safety, and
30 welfare or the legal rights of the general public and is not
31 for the principal purpose of gaining a personal or commercial
32 benefit.
33 (Source: P.A. 89-503, eff. 7-1-96; 90-144, eff. 7-23-97;
34 90-330, eff. 8-8-97; 90-400, eff. 8-15-97; 90-655, eff.
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1 7-30-98; revised 1-30-99.)
2 (625 ILCS 5/3-305) (from Ch. 95 1/2, par. 3-305)
3 Sec. 3-305. Inspection fee. The fee for the inspection
4 of a rebuilt vehicle shall be $94 $75. All such fees
5 received by the Secretary of State shall be deposited into
6 the Road Fund.
7 (Source: P.A. 84-1302; 84-1304.)
8 (625 ILCS 5/3-403) (from Ch. 95 1/2, par. 3-403)
9 Sec. 3-403. Trip and Short-term permits.
10 (a) The Secretary of State may issue a short-term permit
11 to operate a nonregistered first or second division vehicle
12 within the State of Illinois for a period of not more than 5
13 days. Any second division vehicle operating on such permit
14 may operate only on empty weight. The fee for the short-term
15 permit shall be $6 $5.00.
16 This permit may also be issued to operate an unladen
17 registered vehicle which is suspended under the Vehicle
18 Emissions Inspection Law and allow it to be driven on the
19 roads and highways of the State in order to be repaired or
20 when travelling to and from an emissions inspection station.
21 (b) The Secretary of State may, subject to reciprocal
22 agreements, arrangements or declarations made or entered into
23 pursuant to Section 3-402, 3-402.4 or by rule, provide for
24 and issue registration permits for the use of Illinois
25 highways by vehicles of the second division on an occasional
26 basis or for a specific and special short-term use, in
27 compliance with rules and regulations promulgated by the
28 Secretary of State, and upon payment of the prescribed fee as
29 follows:
30 One-trip permits. A registration permit for one trip, or
31 one round-trip into and out of Illinois, for a period not to
32 exceed 72 consecutive hours or 3 calendar days may be
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1 provided, for a fee as prescribed in Section 3-811.
2 One-Month permits. A registration permit for 30 days may
3 be provided for a fee of $13 $10 for registration plus 1/10
4 of the flat weight tax. The minimum fee for such permit
5 shall be $31 $25.
6 In-transit permits. A registration permit for one trip
7 may be provided for vehicles in transit by the driveaway or
8 towaway method and operated by a transporter in compliance
9 with the Illinois Motor Carrier of Property Law, for a fee as
10 prescribed in Section 3-811.
11 Illinois Temporary Apportionment Authorization Permits.
12 An apportionment authorization permit for forty-five days for
13 the immediate operation of a vehicle upon application for and
14 prior to receiving apportioned credentials or interstate
15 credentials from the State of Illinois. The fee for such
16 permit shall be $3 $2.
17 Illinois Temporary Prorate Authorization Permit. A
18 prorate authorization permit for forty-five days for the
19 immediate operation of a vehicle upon application for and
20 prior to receiving prorate credentials or interstate
21 credentials from the State of Illinois. The fee for such
22 permit shall be $3 $2.
23 (c) The Secretary of State shall promulgate by such rule
24 or regulation, schedules of fees and taxes for such permits
25 and in computing the amount or amounts due, may round off
26 such amount to the nearest full dollar amount.
27 (d) The Secretary of State shall further prescribe the
28 form of application and permit and may require such
29 information and data as necessary and proper, including
30 confirming the status or identity of the applicant and the
31 vehicle in question.
32 (e) Rules or regulations promulgated by the Secretary of
33 State under this Section shall provide for reasonable and
34 proper limitations and restrictions governing the application
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1 for and issuance and use of permits, and shall provide for
2 the number of permits per vehicle or per applicant, so as to
3 preclude evasion of annual registration requirements as may
4 be required by this Act.
5 (f) Any permit under this Section is subject to
6 suspension or revocation under this Act, and in addition, any
7 such permit is subject to suspension or revocation should the
8 Secretary of State determine that the vehicle identified in
9 any permit should be properly registered in Illinois. In the
10 event any such permit is suspended or revoked, the permit is
11 then null and void, may not be re-instated, nor is a refund
12 therefor available. The vehicle identified in such permit
13 may not thereafter be operated in Illinois without being
14 properly registered as provided in this Chapter.
15 (Source: P.A. 87-206; 88-415.)
16 (625 ILCS 5/3-607) (from Ch. 95 1/2, par. 3-607)
17 Sec. 3-607. Amateur Radio Operators. Amateur radio
18 operators may obtain the issuance of registration plates for
19 motor vehicles of the first division, and second division
20 motor vehicles under 8,000 pounds, corresponding to their
21 call letters, provided they make application therefor, which
22 is subject to the staggered registration system, prior to
23 October 1st of the final year of the current registration
24 plate term and pay an additional fee of $4 $3.00.
25 (Source: P.A. 84-1308.)
26 (625 ILCS 5/3-619) (from Ch. 95 1/2, par. 3-619)
27 Sec. 3-619. Sample Registration plates and stickers. The
28 Secretary of State, upon receipt of an application made on
29 the form prescribed by the Secretary, may issue to any law
30 enforcement agency in this State, or to any authorized agency
31 of any foreign jurisdiction, or to any motion picture or
32 television industry, one or more Sample Registration Plates
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1 and stickers. The design of such plates and stickers shall
2 be wholly within the discretion of the Secretary, and shall
3 be issued without charge. The Secretary of State, upon
4 receipt of an application made on the form prescribed by the
5 Secretary, may issue to any other individual one or more
6 Sample Registration Plates and stickers for a fee of $4 $3.00
7 $10 for a 2-year antique
13 plate. The application for registration must be accompanied
14 by an affirmation of the owner that such vehicle will be
15 driven on the highway only for the purpose of going to and
16 returning from an antique auto show or an exhibition, or for
17 servicing or demonstration and also affirming that the
18 mechanical condition, physical condition, brakes, lights,
19 glass and appearance of such vehicle is the same or as safe
20 as originally equipped. The Secretary may, in his discretion
21 prescribe that antique vehicle plates be issued for a
22 definite or an indefinite term, such term to correspond to
23 the term of registration plates issued generally, as provided
24 in Section 3-414.1. In no event may the registration fee for
25 antique vehicles exceed $6 $5 per registration year. Any
26 person requesting antique plates under this Section may also
27 apply to have vanity or personalized plates as provided under
28 Section 3-405.1.
29 (b) Any person who is the registered owner of an antique
30 vehicle may display a historical license plate from or
31 representing the model year of the vehicle, furnished by such
32 person, in lieu of the current and valid Illinois antique
33 vehicle plates issued thereto, provided that valid and
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1 current Illinois antique vehicle plates and registration card
2 issued to such antique vehicle are simultaneously carried
3 within such vehicle and are available for inspection.
4 (Source: P.A. 86-480.)
5 (625 ILCS 5/3-804.02) (from Ch. 95 1/2, par. 3-804.02)
6 Sec. 3-804.02. Commuter Vans. The owner of a commuter
7 van may register such van for an annual fee not to exceed $63
8 $50. The Secretary may prescribe that commuter van plates
9 be issued for an indefinite term, such term to correspond to
10 the term of registration plates issued generally. In no
11 event may the registration fee for commuter vans exceed $63
12 $50 per registration year.
13 (Source: P.A. 90-89, eff. 1-1-98.)
14 (625 ILCS 5/3-805) (from Ch. 95 1/2, par. 3-805)
15 Sec. 3-805. Electric vehicles. The owner of a motor
16 vehicle of the first division propelled by an electric engine
17 and not utilizing motor fuel, may register such vehicle for a
18 fee not to exceed $35 $28.00 for a 2-year registration
19 period. The Secretary may, in his discretion, prescribe that
20 electric vehicle registration plates be issued for an
21 indefinite term, such term to correspond to the term of
22 registration plates issued generally, as provided in Section
23 3-414.1. In no event may the registration fee for electric
24 vehicles exceed $18 $14 per registration year.
25 (Source: P.A. 89-245, eff. 1-1-96.)
26 (625 ILCS 5/3-806) (from Ch. 95 1/2, par. 3-806)
27 Sec. 3-806. Registration Fees; Motor Vehicles of the
28 First Division. Every owner of any other motor vehicle of the
29 first division, except as provided in Sections 3-804, 3-805,
30 3-806.3, and 3-808, and every second division vehicle
31 weighing 8,000 pounds or less, shall pay the Secretary of
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1 State an annual registration fee at the following rates:
2 SCHEDULE OF REGISTRATION FEES
3 REQUIRED BY LAW
4 Beginning with the 1985 registration year
5 Reduced Fee
6 Annual On and After
7 Fee June 15
8 35 Horse Power and less $36 $18
9 Over 35 Horse Power 48 24
10 Reduced Fee
11 September 16
12 to March 31
13 Motorcycles, Motor Driven
14 Cycles and Pedalcycles 30 15
15 SCHEDULE OF REGISTRATION FEES
16 REQUIRED BY LAW
17 Beginning with the 1986 registration year
18 Reduced Fee
19 Annual On and After
20 Fee June 15
21 Motor vehicles of the first
22 division other than
23 Motorcycles, Motor Driven
24 Cycles and Pedalcycles $48 $24
25 Reduced Fee
26 September 16
27 to March 31
28 Motorcycles, Motor Driven
29 Cycles and Pedalcycles 30 15
30 SCHEDULE OF REGISTRATION FEES
31 REQUIRED BY LAW
32 Beginning with the 2001 registration year
33 Reduced Fee
34 Annual On and After
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1 Fee June 15
2 Motor vehicles of the first
3 division other than
4 Motorcycles, Motor Driven
5 Cycles and Pedalcycles $78 $39
6 Reduced Fee
7 September 16
8 to March 31
9 Motorcycles, Motor Driven
10 Cycles and Pedalcycles 38 19
11 (Source: P.A. 89-245, eff. 1-1-96.)
12 (625 ILCS 5/3-806.1) (from Ch. 95 1/2, par. 3-806.1)
13 Sec. 3-806.1. Additional fees for vanity license plates.
14 In addition to the regular registration fee, an applicant
15 shall be charged $94 $75 for each set of vanity license
16 plates issued to a motor vehicle of the first division or a
17 motor vehicle of the second division registered at not more
18 than 8,000 pounds or to a recreational vehicle and $50 $40
19 for each set of vanity plates issued to a motorcycle. In
20 addition to the regular renewal fee, an applicant shall be
21 charged $13 $10 for the renewal of each set of vanity license
22 plates.
23 (Source: P.A. 86-480.)
24 (625 ILCS 5/3-806.3) (from Ch. 95 1/2, par. 3-806.3)
25 Sec. 3-806.3. Senior Citizens.
26 Commencing with the 1986 registration year and extending
27 through the 2000 registration year, the registration fee paid
28 by any vehicle owner who has claimed and received a grant
29 under the "Senior Citizens and Disabled Persons Property Tax
30 Relief and Pharmaceutical Assistance Act" or who is the
31 spouse of such a person shall be reduced by 50% for passenger
32 cars displaying standard multi-year registration plates
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1 issued under Section 3-414.1, motor vehicles displaying
2 special registration plates issued under Section 3-616, motor
3 vehicles registered at 8,000 pounds or less under Section
4 3-815(a) and recreational vehicles registered at 8,000 pounds
5 or less under Section 3-815(b). Widows and widowers of
6 claimants shall also be entitled to the reduced registration
7 rate for the registration year in which the claimant was
8 eligible.
9 Commencing with the 2001 registration year, the
10 registration fee paid by any vehicle owner who has claimed
11 and received a grant under the "Senior Citizens and Disabled
12 Persons Property Tax Relief and Pharmaceutical Assistance
13 Act" or who is the spouse of such a person shall be $24
14 instead of the fee otherwise provided in this Code for
15 passenger cars displaying standard multi-year registration
16 plates issued under Section 3-414.1, motor vehicles
17 displaying special registration plates issued under Section
18 3-616, motor vehicles registered at 8,000 pounds or less
19 under Section 3-815(a) and recreational vehicles registered
20 at 8,000 pounds or less under Section 3-815(b). Widows and
21 widowers of claimants shall also be entitled to this reduced
22 registration fee for the registration year in which the
23 claimant was eligible.
24 No more than one reduced registration fee under this
25 Section shall be allowed during any 12 month period based on
26 the primary eligibility of any individual, whether such
27 reduced registration fee is allowed to the individual or to
28 the spouse, widow or widower of such individual. This
29 Section does The reduction shall not apply to the fee paid in
30 addition to the registration fee for motor vehicles
31 displaying personalized license plates under Section 3-806.1.
32 (Source: P.A. 86-444.)
33 (625 ILCS 5/3-807) (from Ch. 95 1/2, par. 3-807)
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1 Sec. 3-807. Busses operating within Municipality;
2 Registration Fee. The registration fee of $13 $10 per 2-year
3 registration period shall be paid by the owners of 2 axle
4 motor vehicles which are designed and used as busses in a
5 public system for transporting more than 10 passengers, which
6 vehicles are used as common carriers in the general
7 transportation of passengers and not devoted to any
8 specialized purpose, and which operate entirely within the
9 territorial limits of a single municipality, or a single
10 municipality and municipalities contiguous thereto, or in a
11 close radius thereof, and whose operations are subject to the
12 regulations of the Illinois Commerce Commission. Owners of
13 such vehicles are exempt from paying either a flat weight tax
14 or mileage weight tax. There shall be no reduction in such
15 registration fee even though such registration is made after
16 the beginning of the registration period.
17 (Source: P.A. 83-12.)
18 (625 ILCS 5/3-808) (from Ch. 95 1/2, par. 3-808)
19 Sec. 3-808. Governmental and charitable vehicles;
20 Registration fees.
21 (a) A registration fee of $10 $8 per 2 year registration
22 period shall be paid by the owner in the following cases:
23 1. Vehicles operated exclusively as a school bus
24 for school purposes by any school district or any
25 religious or denominational institution, except that such
26 a school bus may be used by such a religious or
27 denominational institution for the transportation of
28 persons to or from any of its official activities.
29 2. Vehicles operated exclusively in a high school
30 driver training program by any school district or school
31 operated by a religious institution.
32 3. Rescue squad vehicles which are owned and
33 operated by a corporation or association organized and
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1 operated not for profit for the purpose of conducting
2 such rescue operations.
3 4. Vehicles, used exclusively as school buses for
4 any school district, which are neither owned nor operated
5 by such district.
6 5. Charitable vehicles.
7 (b) Annual vehicle registration plates shall be issued,
8 at no charge, to the following:
9 1. Medical transport vehicles owned and operated by
10 the State of Illinois or by any State agency financed by
11 funds appropriated by the General Assembly.
12 2. Medical transport vehicles operated by or for
13 any county, township or municipal corporation.
14 (c) Ceremonial plates. Upon payment of a registration
15 fee of $78 $48 per 2-year registration period, the Secretary
16 of State shall issue registration plates to vehicles operated
17 exclusively for ceremonial purposes by any not-for-profit
18 veterans', fraternal, or civic organization. The Secretary
19 of State may prescribe that ceremonial vehicle registration
20 plates be issued for an indefinite term, that term to
21 correspond to the term of registration plates issued
22 generally, as provided in Section 3-414.1.
23 (d) In any event, any vehicle registered under this
24 Section used or operated for purposes other than those herein
25 prescribed shall be subject to revocation, and in that event,
26 the owner may be required to properly register such vehicle
27 under the provisions of this Code.
28 (e) As a prerequisite to registration under this
29 Section, the Secretary of State may require the vehicle
30 owners listed in subsection (a) of this Section who are
31 exempt from federal income taxation under subsection (c) of
32 Section 501 of the Internal Revenue Code of 1986, as now or
33 hereafter amended, to submit to him a determination letter,
34 ruling or other written evidence of tax exempt status issued
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1 by the Internal Revenue Service. The Secretary may accept a
2 certified copy of the document issued by the Internal Revenue
3 Service as evidence of the exemption. The Secretary may
4 require documentation of eligibility under this Section to
5 accompany an application for registration.
6 (f) Special event plates. The Secretary of State may
7 issue registration plates in recognition or commemoration of
8 special events which promote the interests of Illinois
9 citizens. These plates shall be valid for no more than 60
10 days prior to the date of expiration. The Secretary shall
11 require the applicant for such plates to pay for the costs of
12 furnishing the plates.
13 Beginning July 1, 1991, all special event plates shall be
14 recorded in the Secretary of State's files for immediate
15 identification.
16 The Secretary of State, upon issuing a new series of
17 special event plates, shall notify all law enforcement
18 officials of the design and other special features of the
19 special plate series.
20 All special event plates shall indicate, in the lower
21 right corner, the date of expiration in characters no less
22 than 1/2 inch high.
23 (Source: P.A. 89-245, eff. 1-1-96; 89-564, eff. 7-26-96;
24 89-626, eff. 8-9-96; 90-89, eff. 1-1-98.)
25 (625 ILCS 5/3-809) (from Ch. 95 1/2, par. 3-809)
26 Sec. 3-809. Farm machinery, exempt vehicles and
27 fertilizer spreaders - registration fee.
28 (a) Vehicles of the second division having a corn
29 sheller, a well driller, hay press, clover huller, feed mixer
30 and unloader, or other farm machinery permanently mounted
31 thereon and used solely for transporting the same, farm wagon
32 type trailers having a fertilizer spreader attachment
33 permanently mounted thereon, having a gross weight of not to
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1 exceed 36,000 pounds and used only for the transportation of
2 bulk fertilizer, and farm wagon type tank trailers of not to
3 exceed 2,000 gallons capacity, used during the liquid
4 fertilizer season as field-storage "nurse tanks" supplying
5 the fertilizer to a field applicator and moved on highways
6 only for bringing the fertilizer from a local source of
7 supply to farm or field or from one farm or field to another,
8 or used during the lime season and moved on the highways only
9 for bringing from a local source of supply to farm or field
10 or from one farm or field to another, shall be registered
11 upon the filing of a proper application and the payment of a
12 registration fee of $13 $10 per 2-year registration period.
13 This registration fee of $13 $10 shall be paid in full and
14 shall not be reduced even though such registration is made
15 after the beginning of the registration period.
16 (b) Vehicles exempt from registration under the
17 provisions of Section 3-402.A of this Act, as amended, except
18 those vehicles required to be registered under paragraph (c)
19 of this Section, may, at the option of the owner, be
20 identified as exempt vehicles by displaying registration
21 plates issued by the Secretary of State. The owner thereof
22 may apply for such registration plates upon the filing of a
23 proper application and the payment of a registration fee of
24 $13 $10, and this registration shall be valid for a 2 year
25 registration period. This $13 $10 fee shall be paid in full
26 and shall not be reduced even though the application is made
27 after the beginning of the registration period. The
28 application for and display of such registration plates for
29 identification purposes by vehicles exempt from registration
30 shall not be deemed as a waiver or recision of its exempt
31 status, nor make such vehicle subject to registration.
32 (c) Any single unit self-propelled agricultural
33 fertilizer implement, designed for both on and off road use,
34 equipped with flotation tires and otherwise specially adapted
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1 for the application of plant food materials or agricultural
2 chemicals, desiring to be operated upon the highways ladened
3 with load shall be registered upon the filing of a proper
4 application and payment of a registration fee of $250 $200.
5 The registration fee shall be paid in full and shall not be
6 reduced even though such registration is made during the
7 second half of the registration year. These vehicles shall,
8 whether loaded or unloaded, be limited to a maximum gross
9 weight of 36,000 pounds, restricted to a highway speed of not
10 more than 30 miles per hour and a legal width of not more
11 than 12 feet. Such vehicles shall be limited to the
12 furthering of agricultural or horticultural pursuits and in
13 furtherance of these pursuits, such vehicles may be operated
14 upon the highway, within a 50 mile radius of their point of
15 loading as indicated on the written or printed statement
16 required by the "Illinois Fertilizer Act of 1961", as
17 amended, for the purpose of moving plant food materials or
18 agricultural chemicals to the field, or from field to field,
19 for the sole purpose of application.
20 No single unit self-propelled agricultural fertilizer
21 implement, designed for both on and off road use, equipped
22 with flotation tires and otherwise specially adapted for the
23 application of plant food materials or agricultural
24 chemicals, having a width of more than 12 feet or a gross
25 weight in excess of 36,000 pounds, shall be permitted to
26 operate upon the highways ladened with load.
27 Whenever any vehicle is operated in violation of Section
28 3-809 (c) of this Act, the owner or the driver of such
29 vehicle shall be deemed guilty of a petty offense and either
30 may be prosecuted for such violation.
31 (Source: P.A. 86-1236.)
32 (625 ILCS 5/3-809.1) (from Ch. 95 1/2, par. 3-809.1)
33 Sec. 3-809.1. Vehicles of second division used for
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1 transporting soil and conservation machinery and
2 equipment-Registration fee. Not for hire vehicles of the
3 second division used, only in the territory within a 75 mile
4 radius of the owner's headquarters, solely for transporting
5 the owner's machinery, equipment, plastic tubing, tile and
6 steel reinforcement materials used exclusively for soil and
7 water conservation work on farms, other work on farms and in
8 drainage districts organized for agricultural purposes, shall
9 be registered upon the filing of a proper application and the
10 payment of a registration fee of $488 $390 per annum. The
11 registration fee of $488 $390 shall be paid in full and shall
12 not be reduced even though such registration is made during
13 the second half of the registration year.
14 (Source: P.A. 85-1396.)
15 (625 ILCS 5/3-810) (from Ch. 95 1/2, par. 3-810)
16 Sec. 3-810. Dealers, Manufacturers, Engine and Driveline
17 Component Manufacturers, Transporters and Repossessors -
18 Registration Plates.
19 (a) Dealers, manufacturers and transporters registered
20 under this Act may obtain registration plates for use as
21 provided in this Act, at the following rates:
22 Initial set of dealer's, manufacturer's or transporter's
23 "in-transit" plates: $45 $36
24 Duplicate Plates: $13 $10
25 Manufacturers of engine and driveline components
26 registered under this Act may obtain registration plates at
27 the following rates:
28 Initial set of "test vehicle" plates: $94 $75
29 Duplicate plates: $25 $20
30 Repossessors and other persons qualified and registered
31 under Section 3-601 of this Act may obtain registration
32 plates at the rate of $45 $36 per set.
33 (Source: P.A. 83-12.)
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1 (625 ILCS 5/3-811) (from Ch. 95 1/2, par. 3-811)
2 Sec. 3-811. Driveaway decals and permits - Fees.
3 (a) Dealers may obtain driveaway decal permits for use
4 as provided in this Code, for a fee of $6 $5 per permit.
5 (b) Transporters may obtain one-trip permits for
6 vehicles in transit for use as provided in this Code, for a
7 fee of $6 $5 per permit.
8 (c) Non-residents may likewise obtain a driveaway decal
9 permit from the Secretary of State to export a motor vehicle
10 purchased in Illinois, for a fee of $6 $5 per permit.
11 (d) One-trip permits may be obtained for an occasional
12 single trip by a vehicle as provided in this Code, upon
13 payment of a fee of $19 $15.
14 (e) One month permits may likewise be obtained for the
15 fees and taxes prescribed in this Code and as promulgated by
16 the Secretary of State.
17 (Source: P.A. 88-415.)
18 (625 ILCS 5/3-812) (from Ch. 95 1/2, par. 3-812)
19 Sec. 3-812. Vehicles with Permanently Mounted Equipment
20 - Registration Fees. Vehicles having permanently mounted
21 equipment thereon used exclusively by the owner for the
22 transporting of such permanently mounted equipment and tools
23 and equipment to be used incidentally in the work to be
24 performed with the permanently mounted equipment and provided
25 such vehicle is not used for hire shall be registered upon
26 the filing of a proper application and the payment of a
27 registration fee based upon a rate of: $45 $36 per year (or
28 fraction of a year) for each 10,000 pounds (or portion
29 thereof) of the gross weight of such motor vehicle and
30 equipment, according to the following table of fees:
31 SCHEDULE OF FEES REQUIRED BY LAW
32 Gross Weight in Lbs.
33 Including Vehicle and Total
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1 Equipment Annual Fees
2 10,000 lbs. and less $45 $36
3 10,001 lbs. to 20,000 lbs. 90 72
4 20,001 lbs. to 30,000 lbs. 135 108
5 30,001 lbs. to 40,000 lbs. 180 144
6 40,001 lbs. to 50,000 lbs. 225 180
7 50,001 lbs. to 60,000 lbs. 270 216
8 60,001 lbs. to 70,000 lbs. 315 252
9 70,001 lbs. to 73,280 lbs. 340 272
10 73,281 lbs. to 80,000 lbs. 385 308
11 (Source: P.A. 84-213.)
12 (625 ILCS 5/3-814) (from Ch. 95 1/2, par. 3-814)
13 Sec. 3-814. Semitrailer registration fees. Effective
14 with the 1984 registration year to the end of the 1998
15 registration year, an owner of a semitrailer shall pay to the
16 Secretary of State, for the use of the public highways of
17 this State, a flat weight tax of $60, which includes the
18 registration fee, for a 5 year semitrailer plate.
19 Effective with the 1999 registration year an owner of a
20 semitrailer shall pay to the Secretary of State, for the use
21 of the public highways of this State, a one time flat tax of
22 $15, which includes the registration fee, for a permanent
23 non-transferrable semitrailer plate.
24 Effective with the 2001 registration year, an owner of a
25 semitrailer shall pay to the Secretary of State, for the use
26 of public highways of this State, a one-time flat tax of $19,
27 which includes the registration fee, for a permanent
28 non-transferrable semitrailer plate.
29 (Source: P.A. 89-710, eff. 2-14-97.)
30 (625 ILCS 5/3-814.1) (from Ch. 95 1/2, par. 3-814.1)
31 Sec. 3-814.1. Apportionable trailer and semitrailer
32 fees. Beginning April 1, 1994 through March 31, 1998, an
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1 owner of an apportionable trailer or apportionable
2 semitrailer registered under Section 3-402.1 shall pay an
3 annual registration fee of $12 to the Secretary of State.
4 Beginning April 1, 1998 through March 31, 2000, an owner
5 of an apportionable trailer or apportionable semitrailer
6 registered under Section 3-402.1 shall pay a one time
7 registration fee of $15 to the Secretary of State for a
8 permanent non-transferrable plate.
9 Beginning April 1, 2000, an owner of an apportionable
10 trailer or apportionable semitrailer registered under Section
11 3-402.1 shall pay a one-time registration fee of $19 to the
12 Secretary of State for a permanent non-transferrable plate.
13 (Source: P.A. 89-710, eff. 2-14-97.)
14 (625 ILCS 5/3-815) (from Ch. 95 1/2, par. 3-815)
15 Sec. 3-815. Flat weight tax; vehicles of the second
16 division.
17 (a) In addition to the registration fee specified in
18 Section 3-813, and Except as provided in Section 3-806.3,
19 every owner of a vehicle of the second division registered
20 under Section 3-813, and not registered under the mileage
21 weight tax under Section 3-818, shall pay to the Secretary of
22 State, for each registration year, for the use of the public
23 highways, a flat weight tax at the rates set forth in the
24 following table, the rates including the $10 registration
25 fee:
26 SCHEDULE OF FLAT WEIGHT TAX
27 REQUIRED BY LAW
28 Gross Weight in Lbs. Total Fees
29 Including Vehicle each Fiscal
30 and Maximum year
31 Load Class
32 8,000 lbs. and less B $78 $ 48
33 8,001 lbs. to 12,000 lbs. D 138 108
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1 12,001 lbs. to 16,000 lbs. F 242 192
2 16,001 lbs. to 26,000 lbs. H 490 390
3 26,001 lbs. to 28,000 lbs. J 630 504
4 28,001 lbs. to 32,000 lbs. K 842 672
5 32,001 lbs. to 36,000 lbs. L 982 784
6 36,001 lbs. to 40,000 lbs. N 1,202 960
7 40,001 lbs. to 45,000 lbs. P 1,390 1110
8 45,001 lbs. to 50,000 lbs. Q 1,538 1228
9 50,001 lbs. to 54,999 lbs. R 1,698 1356
10 55,000 lbs. to 59,500 lbs. S 1,830 1464
11 59,501 lbs. to 64,000 lbs. T 1,970 1574
12 64,001 lbs. to 73,280 lbs. V 2,294 1834
13 73,281 lbs. to 77,000 lbs. X 2,622 2096
14 77,001 lbs. to 80,000 lbs. Z 2,790 2232
15 (a-1) A Special Hauling Vehicle is a vehicle or
16 combination of vehicles of the second division registered
17 under Section 3-813 transporting asphalt or concrete in the
18 plastic state or a vehicle or combination of vehicles that
19 are subject to the gross weight limitations in subsection (b)
20 of Section 15-111 for which the owner of the vehicle or
21 combination of vehicles has elected to pay, in addition to
22 the registration fee in subsection (a), $125 $100 to the
23 Secretary of State for each registration year. The Secretary
24 shall designate this class of vehicle as a Special Hauling
25 Vehicle.
26 (b) Except as provided in Section 3-806.3, every camping
27 trailer, motor home, mini motor home, travel trailer, truck
28 camper or van camper used primarily for recreational
29 purposes, and not used commercially, nor for hire, nor owned
30 by a commercial business, may be registered for each
31 registration year upon the filing of a proper application and
32 the payment of a registration fee and highway use tax,
33 according to the following table of fees:
34 MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
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1 Gross Weight in Lbs. Total Fees
2 Including Vehicle and Each
3 Maximum Load Calendar Year
4 8,000 lbs and less $78 $48
5 8,001 Lbs. to 10,000 Lbs 90 60
6 10,001 Lbs. and Over 102 72
7 CAMPING TRAILER OR TRAVEL TRAILER
8 Gross Weight in Lbs. Total Fees
9 Including Vehicle and Each
10 Maximum Load Calendar Year
11 3,000 Lbs. and Less $18 $12
12 3,001 Lbs. to 8,000 Lbs. 30 22
13 8,001 Lbs. to 10,000 Lbs. 38 30
14 10,001 Lbs. and Over 50 40
15 Every house trailer must be registered under Section
16 3-819.
17 (c) Farm Truck. Any truck used exclusively for the
18 owner's own agricultural, horticultural or livestock raising
19 operations and not-for-hire only, or any truck used only in
20 the transportation for-hire of seasonal, fresh, perishable
21 fruit or vegetables from farm to the point of first
22 processing, may be registered by the owner under this
23 paragraph in lieu of registration under paragraph (a), upon
24 filing of a proper application and the payment of the $10
25 registration fee and the highway use tax herein specified as
26 follows:
27 SCHEDULE OF FEES AND TAXES
28 Gross Weight in Lbs. Total Amount for
29 Including Truck and each
30 Maximum Load Class Fiscal Year
31 16,000 lbs. or less VF $150 $120
32 16,001 to 20,000 lbs. VG 226 180
33 20,001 to 24,000 lbs. VH 290 230
34 24,001 to 28,000 lbs. VJ 378 302
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1 28,001 to 32,000 lbs. VK 506 404
2 32,001 to 36,000 lbs. VL 610 486
3 36,001 to 45,000 lbs. VP 810 648
4 45,001 to 54,999 lbs. VR 1,026 820
5 55,000 to 64,000 lbs. VT 1,202 960
6 64,001 to 73,280 lbs. VV 1,290 1,032
7 73,281 to 77,000 lbs. VX 1,350 1,080
8 77,001 to 80,000 lbs. VZ 1,490 1,192
9 In the event the Secretary of State revokes a farm truck
10 registration as authorized by law, the owner shall pay the
11 flat weight tax due hereunder before operating such truck.
12 Any combination of vehicles having 5 axles, with a
13 distance of 42 feet or less between extreme axles, that are
14 subject to the weight limitations in subsection (a) and (b)
15 of Section 15-111 for which the owner of the combination of
16 vehicles has elected to pay, in addition to the registration
17 fee in subsection (c), $125 $100 to the Secretary of State
18 for each registration year shall be designated by the
19 Secretary as a Special Hauling Vehicle.
20 (d) The number of axles necessary to carry the maximum
21 load provided shall be determined from Chapter 15 of this
22 Code.
23 (e) An owner may only apply for and receive 5 farm truck
24 registrations, and only 2 of those 5 vehicles shall exceed
25 59,500 gross weight in pounds per vehicle.
26 (f) Every person convicted of violating this Section by
27 failure to pay the appropriate flat weight tax to the
28 Secretary of State as set forth in the above tables shall be
29 punished as provided for in Section 3-401.
30 (Source: P.A. 88-403; 88-476; 88-617, eff. 9-9-94; 88-670,
31 eff. 12-2-94; 89-710, eff. 2-14-97.)
32 (625 ILCS 5/3-818) (from Ch. 95 1/2, par. 3-818)
33 Sec. 3-818. (a) Mileage weight tax option. Any owner of
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1 a vehicle of the second division may elect to pay a mileage
2 weight tax for such vehicle in lieu of the flat weight tax
3 set out in Section 3-815. Such election shall be binding to
4 the end of the registration year. Renewal of this election
5 must be filed with the Secretary of State on or before July 1
6 of each registration period. In such event the owner shall,
7 at the time of making such election, pay the $10 registration
8 fee and the minimum guaranteed mileage weight tax, as
9 hereinafter provided, which payment shall permit the owner to
10 operate that vehicle the maximum mileage in this State
11 hereinafter set forth. Any vehicle being operated on mileage
12 plates cannot be operated outside of this State. In addition
13 thereto, the owner of that vehicle shall pay a mileage weight
14 tax at the following rates for each mile traveled in this
15 State in excess of the maximum mileage provided under the
16 minimum guaranteed basis:
17 BUS, TRUCK OR TRUCK TRACTOR
18 Maximum Mileage
19 Minimum Mileage Weight Tax
20 Guaranteed Permitted for Mileage
21 Gross Weight Mileage Under in excess of
22 Vehicle and Weight Guaranteed Guaranteed
23 Load Class Tax Tax Mileage
24 12,000 lbs. or less MD $73 $58 5,000 26 21 Mills
25 12,001 to 16,000 lbs. MF 120 96 6,000 34 27 Mills
26 16,001 to 20,000 lbs. MG 180 144 6,000 46 37 Mills
27 20,001 to 24,000 lbs. MH 235 188 6,000 63 50 Mills
28 24,001 to 28,000 lbs. MJ 315 252 7,000 63 50 Mills
29 28,001 to 32,000 lbs. MK 385 308 7,000 83 66 Mills
30 32,001 to 36,000 lbs. ML 485 388 7,000 99 79 Mills
31 36,001 to 40,000 lbs. MN 615 492 7,000 128 102 Mills
32 40,001 to 45,000 lbs. MP 695 556 7,000 139 111 Mills
33 45,001 to 54,999 lbs. MR 853 682 7,000 156 125 Mills
34 55,000 to 59,500 lbs. MS 920 736 7,000 178 142 Mills
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1 59,501 to 64,000 lbs. MT 985 788 7,000 195 156 Mills
2 64,001 to 73,280 lbs. MV 1,173 938 7,000 225 180 Mills
3 73,281 to 77,000 lbs. MX 1,328 1,062 7,000 258 206 Mills
4 77,001 to 80,000 lbs. MZ 1,415 1,132 7,000 275 220 Mills
5 TRAILER
6 Maximum Mileage
7 Minimum Mileage Weight Tax
8 Guaranteed Permitted for Mileage
9 Gross Weight Mileage Under in excess of
10 Vehicle and Weight Guaranteed Guaranteed
11 Load Class Tax Tax Mileage
12 14,000 lbs. or less ME $75 $60 5,000 31 25 Mills
13 14,001 to 20,000 lbs. MF 135 108 6,000 36 29 Mills
14 20,001 to 36,000 lbs. ML 540 432 7,000 103 82 Mills
15 36,001 to 40,000 lbs. MM 750 600 7,000 150 120 Mills
16 (a-1) A Special Hauling Vehicle is a vehicle or
17 combination of vehicles of the second division registered
18 under Section 3-813 transporting asphalt or concrete in the
19 plastic state or a vehicle or combination of vehicles that
20 are subject to the gross weight limitations in subsection (b)
21 of Section 15-111 for which the owner of the vehicle or
22 combination of vehicles has elected to pay, in addition to
23 the registration fee in subsection (a), $125 $100 to the
24 Secretary of State for each registration year. The Secretary
25 shall designate this class of vehicle as a Special Hauling
26 Vehicle.
27 In preparing rate schedules on registration applications,
28 the Secretary of State shall add to the above rates, the $10
29 registration fee. The Secretary may decline to accept any
30 renewal filed after July 1st.
31 The number of axles necessary to carry the maximum load
32 provided shall be determined from Chapter 15 of this Code.
33 Every owner of a second division motor vehicle for which
34 he has elected to pay a mileage weight tax shall keep a daily
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1 record upon forms prescribed by the Secretary of State,
2 showing the mileage covered by that vehicle in this State.
3 Such record shall contain the license number of the vehicle
4 and the miles traveled by the vehicle in this State for each
5 day of the calendar month. Such owner shall also maintain
6 records of fuel consumed by each such motor vehicle and fuel
7 purchases therefor. On or before the 10th day of January and
8 July the owner shall certify to the Secretary of State upon
9 forms prescribed therefor, summaries of his daily records
10 which shall show the miles traveled by the vehicle in this
11 State during the preceding 6 months and such other
12 information as the Secretary of State may require. The daily
13 record and fuel records shall be filed, preserved and
14 available for audit for a period of 3 years. Any owner filing
15 a return hereunder shall certify that such return is a true,
16 correct and complete return. Any person who willfully makes a
17 false return hereunder is guilty of perjury and shall be
18 punished in the same manner and to the same extent as is
19 provided therefor.
20 At the time of filing his return, each owner shall pay to
21 the Secretary of State the proper amount of tax at the rate
22 herein imposed.
23 Every owner of a vehicle of the second division who
24 elects to pay on a mileage weight tax basis and who operates
25 the vehicle within this State, shall file with the Secretary
26 of State a bond in the amount of $500. The bond shall be in
27 a form approved by the Secretary of State and with a surety
28 company approved by the Illinois Department of Insurance to
29 transact business in this State as surety, and shall be
30 conditioned upon such applicant's paying to the State of
31 Illinois all money becoming due by reason of the operation of
32 the second division vehicle in this State, together with all
33 penalties and interest thereon.
34 (Source: P.A. 88-403; 89-571, eff. 7-26-96; 89-710, eff.
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1 2-14-97.)
2 (625 ILCS 5/3-819) (from Ch. 95 1/2, par. 3-819)
3 Sec. 3-819. Trailer; Flat weight tax.
4 (a) Farm Trailer. Any farm trailer drawn by a motor
5 vehicle of the second division registered under paragraph (a)
6 or (c) of Section 3-815 and used exclusively by the owner for
7 his own agricultural, horticultural or livestock raising
8 operations and not used for hire, or any farm trailer
9 utilized only in the transportation for-hire of seasonal,
10 fresh, perishable fruit or vegetables from farm to the point
11 of first processing, and any trailer used with a farm tractor
12 that is not an implement of husbandry may be registered under
13 this paragraph in lieu of registration under paragraph (b) of
14 this Section upon the filing of a proper application and the
15 payment of the $10 registration fee and the highway use tax
16 herein for use of the public highways of this State, at the
17 following rates which include the $10 registration fee:
18 SCHEDULE OF FEES AND TAXES
19 Gross Weight in Lbs. Class Total Amount
20 Including Vehicle and Maximum Load each Fiscal Year
21 10,000 lbs. or less VDD $60 $48
22 10,001 to 14,000 lbs. VDE 106 84
23 14,001 to 20,000 lbs. VDG 166 132
24 20,001 to 28,000 lbs. VDJ 378 302
25 28,001 to 36,000 lbs. VDL 650 518
26 An owner may only apply for and receive two farm trailer
27 registrations.
28 (b) All other owners of trailers, other than
29 apportionable trailers registered under Section 3-402.1 of
30 this Code, used with a motor vehicle on the public highways,
31 shall pay to the Secretary of State for each registration
32 year a flat weight tax, for the use of the public highways of
33 this State, at the following rates (which includes the
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1 registration fee of $10 required by Section 3-813):
2 SCHEDULE OF TRAILER FLAT
3 WEIGHT TAX REQUIRED
4 BY LAW
5 Gross Weight in Lbs. Total Fees
6 Including Vehicle and each
7 Maximum Load Class Fiscal Year
8 3,000 lbs. and less TA $18 $ 14
9 5,000 lbs. and more than 3,000 TB 54 42
10 8,000 lbs. and more than 5,000 TC 58 44
11 10,000 lbs. and more than 8,000 TD 106 82
12 14,000 lbs. and more than 10,000 TE 170 134
13 20,000 lbs. and and more than 14,000 TG 258 204
14 32,000 lbs. and more than 20,000 TK 722 576
15 36,000 lbs. and more than 32,000 TL 1,082 864
16 40,000 lbs. and more than 36,000 TN 1,502 1200
17 (c) The number of axles necessary to carry the maximum
18 load provided shall be determined from Chapter 15 of this
19 Code.
20 (Source: P.A. 86-1340; 87-206.)
21 (625 ILCS 5/3-820) (from Ch. 95 1/2, par. 3-820)
22 Sec. 3-820. Duplicate Number Plates. Upon filing in the
23 Office of the Secretary of State an affidavit to the effect
24 that an original number plate for a vehicle is lost, stolen
25 or destroyed, a duplicate number plate shall be furnished
26 upon payment of a fee of $6 $5 for each duplicate plate and a
27 fee of $9 $7 for a pair of duplicate plates.
28 Upon filing in the Office of the Secretary of State an
29 affidavit to the effect that an original registration sticker
30 for a vehicle is lost, stolen or destroyed, a new
31 registration sticker shall be furnished upon payment of a fee
32 of $5 $4.
33 The Secretary of State may, in his discretion, assign a
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1 new number plate or plates in lieu of a duplicate of the
2 plate or plates so lost, stolen or destroyed, but such
3 assignment of a new plate or plates shall not affect the
4 right of the owner to secure a reassignment of his original
5 registration number in the manner provided in this Act. The
6 fee for one new number plate shall be $6 $5, and for a pair
7 of new number plates, $9 $7.
8 For the administration of this Section, the Secretary
9 shall consider the loss of a registration plate or plates
10 with properly affixed registration stickers as requiring the
11 payment of either $11 $9 for each duplicate or $14 $11 for a
12 pair of duplicate plates or $19 $15 for a pair of duplicate
13 plates if stickers are required on both front and rear
14 registration plates.
15 (Source: P.A. 83-12.)
16 (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
17 Sec. 3-821. Miscellaneous Registration and Title Fees.
18 (a) The fee to be paid to the Secretary of State for the
19 following certificates, registrations or evidences of proper
20 registration, or for corrected or duplicate documents shall
21 be in accordance with the following schedule:
22 Certificate of Title, except for an all-terrain
23 vehicle or off-highway motorcycle $65 $13
24 Certificate of Title for an all-terrain vehicle
25 or off-highway motorcycle $30
26 Certificate of Title for an all-terrain vehicle
27 or off-highway motorcycle used for production
28 agriculture 13
29 Transfer of Registration or any evidence of
30 proper registration 15 12
31 Duplicate Registration Card for plates or other
32 evidence of proper registration 3 2
33 Duplicate Registration Sticker or Stickers, each 5 4
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1 Duplicate Certificate of Title 65 13
2 Corrected Registration Card or Card for other
3 evidence of proper registration 3 2
4 Corrected Certificate of Title 65 13
5 Salvage Certificate 4 3
6 Fleet Reciprocity Permit 15 12
7 Prorate Decal 1
8 Prorate Backing Plate 3 2
9 There shall be no fee paid for a Junking Certificate.
10 (b) The Secretary may prescribe the maximum service
11 charge to be imposed upon an applicant for renewal of a
12 registration by any person authorized by law to receive and
13 remit or transmit to the Secretary such renewal application
14 and fees therewith.
15 (c) If a check is delivered to the Office of the
16 Secretary of State as payment of any fee or tax under this
17 Code, and such check is not honored by the bank on which it
18 is drawn for any reason, the registrant or other person
19 tendering the check remains liable for the payment of such
20 fee or tax. The Secretary of State may assess a service
21 charge of $19 $15 in addition to the fee or tax due and owing
22 for all dishonored checks.
23 If the total amount then due and owing exceeds the sum
24 of $50 and has not been paid in full within 60 days from the
25 date such fee or tax became due to the Secretary of State,
26 the Secretary of State shall assess a penalty of 25% of such
27 amount remaining unpaid.
28 All amounts payable under this Section shall be computed
29 to the nearest dollar.
30 (d) The minimum fee and tax to be paid by any applicant
31 for apportionment of a fleet of vehicles under this Code
32 shall be $15 $12 if the application was filed on or before
33 the date specified by the Secretary together with fees and
34 taxes due. If an application and the fees or taxes due are
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1 filed after the date specified by the Secretary, the
2 Secretary may prescribe the payment of interest at the rate
3 of 1/2 of 1% per month or fraction thereof after such due
4 date and a minimum of $8 $6.
5 (e) Trucks, truck tractors, truck tractors with loads,
6 and motor buses, any one of which having a combined total
7 weight in excess of 12,000 lbs. shall file an application for
8 a Fleet Reciprocity Permit issued by the Secretary of State.
9 This permit shall be in the possession of any driver
10 operating a vehicle on Illinois highways. Any foreign
11 licensed vehicle of the second division operating at any time
12 in Illinois without a Fleet Reciprocity Permit or other
13 proper Illinois registration, shall subject the operator to
14 the penalties provided in Section 3-834 of this Code. For
15 the purposes of this Code, "Fleet Reciprocity Permit" means
16 any second division motor vehicle with a foreign license and
17 used only in interstate transportation of goods. The fee for
18 such permit shall be $15 $12 per fleet which shall include
19 all vehicles of the fleet being registered.
20 (f) For purposes of this Section, "all-terrain vehicle
21 or off-highway motorcycle used for production agriculture"
22 means any all-terrain vehicle or off-highway motorcycle used
23 in the raising of or the propagation of livestock, crops for
24 sale for human consumption, crops for livestock consumption,
25 and production seed stock grown for the propagation of feed
26 grains and the husbandry of animals or for the purpose of
27 providing a food product, including the husbandry of blood
28 stock as a main source of providing a food product.
29 "All-terrain vehicle or off-highway motorcycle used in
30 production agriculture" also means any all-terrain vehicle or
31 off-highway motorcycle used in animal husbandry,
32 floriculture, aquaculture, horticulture, and viticulture.
33 (Source: P.A. 90-287, eff. 1-1-98; 90-774, eff. 8-14-98.)
SB1028 Enrolled -137- LRB9106061PTpk
1 (625 ILCS 5/3-824.5 new)
2 Sec. 3-824.5. Applicability of fee and tax increases.
3 The fee and tax increases in this Code made by this
4 amendatory Act of the 91st General Assembly that apply to
5 registrations apply to registration year 2001 and thereafter.
6 The registration fees and taxes in existence on the day prior
7 to the effective date of this amendatory Act of the 91st
8 General Assembly apply throughout registration year 2000.
9 All other fee and tax increases in this Code made by this
10 amendatory Act of the 91st General Assembly shall apply
11 beginning January 1, 2000 and thereafter.
12 Section 99. Effective date. This Act takes effect July
13 1, 1999.
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