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91_SB1310enr
SB1310 Enrolled LRB9110257SMdv
1 AN ACT in relation to taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 3. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. A portion of the money paid into the Local
8 Government Tax Fund from sales of food for human consumption
9 which is to be consumed off the premises where it is sold
10 (other than alcoholic beverages, soft drinks and food which
11 has been prepared for immediate consumption) and prescription
12 and nonprescription medicines, drugs, medical appliances and
13 insulin, urine testing materials, syringes and needles used
14 by diabetics, which occurred in municipalities, shall be
15 distributed to each municipality based upon the sales which
16 occurred in that municipality. The remainder shall be
17 distributed to each county based upon the sales which
18 occurred in the unincorporated area of that county.
19 A portion of the money paid into the Local Government Tax
20 Fund from the 6.25% general use tax rate on the selling price
21 of tangible personal property which is purchased outside
22 Illinois at retail from a retailer and which is titled or
23 registered by any agency of this State's government shall be
24 distributed to municipalities as provided in this paragraph.
25 Each municipality shall receive the amount attributable to
26 sales for which Illinois addresses for titling or
27 registration purposes are given as being in such
28 municipality. The remainder of the money paid into the Local
29 Government Tax Fund from such sales shall be distributed to
30 counties. Each county shall receive the amount attributable
31 to sales for which Illinois addresses for titling or
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1 registration purposes are given as being located in the
2 unincorporated area of such county.
3 A portion of the money paid into the Local Government Tax
4 Fund from the 6.25% general rate (and, beginning July 1, 2000
5 and through December 31, 2000, the 1.25% rate on motor fuel
6 and gasohol) on sales subject to taxation under the
7 Retailers' Occupation Tax Act and the Service Occupation Tax
8 Act, which occurred in municipalities, shall be distributed
9 to each municipality, based upon the sales which occurred in
10 that municipality. The remainder shall be distributed to each
11 county, based upon the sales which occurred in the
12 unincorporated area of such county.
13 For the purpose of determining allocation to the local
14 government unit, a retail sale by a producer of coal or other
15 mineral mined in Illinois is a sale at retail at the place
16 where the coal or other mineral mined in Illinois is
17 extracted from the earth. This paragraph does not apply to
18 coal or other mineral when it is delivered or shipped by the
19 seller to the purchaser at a point outside Illinois so that
20 the sale is exempt under the United States Constitution as a
21 sale in interstate or foreign commerce.
22 Whenever the Department determines that a refund of money
23 paid into the Local Government Tax Fund should be made to a
24 claimant instead of issuing a credit memorandum, the
25 Department shall notify the State Comptroller, who shall
26 cause the order to be drawn for the amount specified, and to
27 the person named, in such notification from the Department.
28 Such refund shall be paid by the State Treasurer out of the
29 Local Government Tax Fund.
30 On or before the 25th day of each calendar month, the
31 Department shall prepare and certify to the Comptroller the
32 disbursement of stated sums of money to named municipalities
33 and counties, the municipalities and counties to be those
34 entitled to distribution of taxes or penalties paid to the
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1 Department during the second preceding calendar month. The
2 amount to be paid to each municipality or county shall be the
3 amount (not including credit memoranda) collected during the
4 second preceding calendar month by the Department and paid
5 into the Local Government Tax Fund, plus an amount the
6 Department determines is necessary to offset any amounts
7 which were erroneously paid to a different taxing body, and
8 not including an amount equal to the amount of refunds made
9 during the second preceding calendar month by the Department,
10 and not including any amount which the Department determines
11 is necessary to offset any amounts which are payable to a
12 different taxing body but were erroneously paid to the
13 municipality or county. Within 10 days after receipt, by the
14 Comptroller, of the disbursement certification to the
15 municipalities and counties, provided for in this Section to
16 be given to the Comptroller by the Department, the
17 Comptroller shall cause the orders to be drawn for the
18 respective amounts in accordance with the directions
19 contained in such certification.
20 When certifying the amount of monthly disbursement to a
21 municipality or county under this Section, the Department
22 shall increase or decrease that amount by an amount necessary
23 to offset any misallocation of previous disbursements. The
24 offset amount shall be the amount erroneously disbursed
25 within the 6 months preceding the time a misallocation is
26 discovered.
27 The provisions directing the distributions from the
28 special fund in the State Treasury provided for in this
29 Section shall constitute an irrevocable and continuing
30 appropriation of all amounts as provided herein. The State
31 Treasurer and State Comptroller are hereby authorized to make
32 distributions as provided in this Section.
33 In construing any development, redevelopment, annexation,
34 preannexation or other lawful agreement in effect prior to
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1 September 1, 1990, which describes or refers to receipts from
2 a county or municipal retailers' occupation tax, use tax or
3 service occupation tax which now cannot be imposed, such
4 description or reference shall be deemed to include the
5 replacement revenue for such abolished taxes, distributed
6 from the Local Government Tax Fund.
7 (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99.)
8 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
9 Sec. 6z-20. Of the money received from the 6.25% general
10 rate (and, beginning July 1, 2000 and through December 31,
11 2000, the 1.25% rate on motor fuel and gasohol) on sales
12 subject to taxation under the Retailers' Occupation Tax Act
13 and Service Occupation Tax Act and paid into the County and
14 Mass Transit District Fund, distribution to the Regional
15 Transportation Authority tax fund, created pursuant to
16 Section 4.03 of the Regional Transportation Authority Act,
17 for deposit therein shall be made based upon the retail sales
18 occurring in a county having more than 3,000,000 inhabitants.
19 The remainder shall be distributed to each county having
20 3,000,000 or fewer inhabitants based upon the retail sales
21 occurring in each such county.
22 For the purpose of determining allocation to the local
23 government unit, a retail sale by a producer of coal or other
24 mineral mined in Illinois is a sale at retail at the place
25 where the coal or other mineral mined in Illinois is
26 extracted from the earth. This paragraph does not apply to
27 coal or other mineral when it is delivered or shipped by the
28 seller to the purchaser at a point outside Illinois so that
29 the sale is exempt under the United States Constitution as a
30 sale in interstate or foreign commerce.
31 Of the money received from the 6.25% general use tax rate
32 on tangible personal property which is purchased outside
33 Illinois at retail from a retailer and which is titled or
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1 registered by any agency of this State's government and paid
2 into the County and Mass Transit District Fund, the amount
3 for which Illinois addresses for titling or registration
4 purposes are given as being in each county having more than
5 3,000,000 inhabitants shall be distributed into the Regional
6 Transportation Authority tax fund, created pursuant to
7 Section 4.03 of the Regional Transportation Authority Act.
8 The remainder of the money paid from such sales shall be
9 distributed to each county based on sales for which Illinois
10 addresses for titling or registration purposes are given as
11 being located in the county. Any money paid into the
12 Regional Transportation Authority Occupation and Use Tax
13 Replacement Fund from the County and Mass Transit District
14 Fund prior to January 14, 1991, which has not been paid to
15 the Authority prior to that date, shall be transferred to the
16 Regional Transportation Authority tax fund.
17 Whenever the Department determines that a refund of money
18 paid into the County and Mass Transit District Fund should be
19 made to a claimant instead of issuing a credit memorandum,
20 the Department shall notify the State Comptroller, who shall
21 cause the order to be drawn for the amount specified, and to
22 the person named, in such notification from the Department.
23 Such refund shall be paid by the State Treasurer out of the
24 County and Mass Transit District Fund.
25 On or before the 25th day of each calendar month, the
26 Department shall prepare and certify to the Comptroller the
27 disbursement of stated sums of money to the Regional
28 Transportation Authority and to named counties, the counties
29 to be those entitled to distribution, as hereinabove
30 provided, of taxes or penalties paid to the Department during
31 the second preceding calendar month. The amount to be paid
32 to the Regional Transportation Authority and each county
33 having 3,000,000 or fewer inhabitants shall be the amount
34 (not including credit memoranda) collected during the second
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1 preceding calendar month by the Department and paid into the
2 County and Mass Transit District Fund, plus an amount the
3 Department determines is necessary to offset any amounts
4 which were erroneously paid to a different taxing body, and
5 not including an amount equal to the amount of refunds made
6 during the second preceding calendar month by the Department,
7 and not including any amount which the Department determines
8 is necessary to offset any amounts which were payable to a
9 different taxing body but were erroneously paid to the
10 Regional Transportation Authority or county. Within 10 days
11 after receipt, by the Comptroller, of the disbursement
12 certification to the Regional Transportation Authority and
13 counties, provided for in this Section to be given to the
14 Comptroller by the Department, the Comptroller shall cause
15 the orders to be drawn for the respective amounts in
16 accordance with the directions contained in such
17 certification.
18 When certifying the amount of a monthly disbursement to
19 the Regional Transportation Authority or to a county under
20 this Section, the Department shall increase or decrease that
21 amount by an amount necessary to offset any misallocation of
22 previous disbursements. The offset amount shall be the
23 amount erroneously disbursed within the 6 months preceding
24 the time a misallocation is discovered.
25 The provisions directing the distributions from the
26 special fund in the State Treasury provided for in this
27 Section and from the Regional Transportation Authority tax
28 fund created by Section 4.03 of the Regional Transportation
29 Authority Act shall constitute an irrevocable and continuing
30 appropriation of all amounts as provided herein. The State
31 Treasurer and State Comptroller are hereby authorized to make
32 distributions as provided in this Section.
33 In construing any development, redevelopment, annexation,
34 preannexation or other lawful agreement in effect prior to
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1 September 1, 1990, which describes or refers to receipts from
2 a county or municipal retailers' occupation tax, use tax or
3 service occupation tax which now cannot be imposed, such
4 description or reference shall be deemed to include the
5 replacement revenue for such abolished taxes, distributed
6 from the County and Mass Transit District Fund or Local
7 Government Distributive Fund, as the case may be.
8 (Source: P.A. 90-491, eff. 1-1-98.)
9 Section 5. The Use Tax Act is amended by changing
10 Sections 3-10 and 9 as follows:
11 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
12 Sec. 3-10. Rate of tax. Unless otherwise provided in
13 this Section, the tax imposed by this Act is at the rate of
14 6.25% of either the selling price or the fair market value,
15 if any, of the tangible personal property. In all cases
16 where property functionally used or consumed is the same as
17 the property that was purchased at retail, then the tax is
18 imposed on the selling price of the property. In all cases
19 where property functionally used or consumed is a by-product
20 or waste product that has been refined, manufactured, or
21 produced from property purchased at retail, then the tax is
22 imposed on the lower of the fair market value, if any, of the
23 specific property so used in this State or on the selling
24 price of the property purchased at retail. For purposes of
25 this Section "fair market value" means the price at which
26 property would change hands between a willing buyer and a
27 willing seller, neither being under any compulsion to buy or
28 sell and both having reasonable knowledge of the relevant
29 facts. The fair market value shall be established by Illinois
30 sales by the taxpayer of the same property as that
31 functionally used or consumed, or if there are no such sales
32 by the taxpayer, then comparable sales or purchases of
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1 property of like kind and character in Illinois.
2 Beginning on July 1, 2000 and through December 31, 2000,
3 with respect to motor fuel, as defined in Section 1.1 of the
4 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
5 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
6 With respect to gasohol, the tax imposed by this Act
7 applies to 70% of the proceeds of sales made on or after
8 January 1, 1990, and before July 1, 2003, and to 100% of the
9 proceeds of sales made thereafter.
10 With respect to food for human consumption that is to be
11 consumed off the premises where it is sold (other than
12 alcoholic beverages, soft drinks, and food that has been
13 prepared for immediate consumption) and prescription and
14 nonprescription medicines, drugs, medical appliances,
15 modifications to a motor vehicle for the purpose of rendering
16 it usable by a disabled person, and insulin, urine testing
17 materials, syringes, and needles used by diabetics, for human
18 use, the tax is imposed at the rate of 1%. For the purposes
19 of this Section, the term "soft drinks" means any complete,
20 finished, ready-to-use, non-alcoholic drink, whether
21 carbonated or not, including but not limited to soda water,
22 cola, fruit juice, vegetable juice, carbonated water, and all
23 other preparations commonly known as soft drinks of whatever
24 kind or description that are contained in any closed or
25 sealed bottle, can, carton, or container, regardless of size.
26 "Soft drinks" does not include coffee, tea, non-carbonated
27 water, infant formula, milk or milk products as defined in
28 the Grade A Pasteurized Milk and Milk Products Act, or drinks
29 containing 50% or more natural fruit or vegetable juice.
30 Notwithstanding any other provisions of this Act, "food
31 for human consumption that is to be consumed off the premises
32 where it is sold" includes all food sold through a vending
33 machine, except soft drinks and food products that are
34 dispensed hot from a vending machine, regardless of the
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1 location of the vending machine.
2 If the property that is purchased at retail from a
3 retailer is acquired outside Illinois and used outside
4 Illinois before being brought to Illinois for use here and is
5 taxable under this Act, the "selling price" on which the tax
6 is computed shall be reduced by an amount that represents a
7 reasonable allowance for depreciation for the period of prior
8 out-of-state use.
9 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
10 91-51, eff. 6-30-99.)
11 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
12 Sec. 9. Except as to motor vehicles, watercraft,
13 aircraft, and trailers that are required to be registered
14 with an agency of this State, each retailer required or
15 authorized to collect the tax imposed by this Act shall pay
16 to the Department the amount of such tax (except as otherwise
17 provided) at the time when he is required to file his return
18 for the period during which such tax was collected, less a
19 discount of 2.1% prior to January 1, 1990, and 1.75% on and
20 after January 1, 1990, or $5 per calendar year, whichever is
21 greater, which is allowed to reimburse the retailer for
22 expenses incurred in collecting the tax, keeping records,
23 preparing and filing returns, remitting the tax and supplying
24 data to the Department on request. In the case of retailers
25 who report and pay the tax on a transaction by transaction
26 basis, as provided in this Section, such discount shall be
27 taken with each such tax remittance instead of when such
28 retailer files his periodic return. A retailer need not
29 remit that part of any tax collected by him to the extent
30 that he is required to remit and does remit the tax imposed
31 by the Retailers' Occupation Tax Act, with respect to the
32 sale of the same property.
33 Where such tangible personal property is sold under a
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1 conditional sales contract, or under any other form of sale
2 wherein the payment of the principal sum, or a part thereof,
3 is extended beyond the close of the period for which the
4 return is filed, the retailer, in collecting the tax (except
5 as to motor vehicles, watercraft, aircraft, and trailers that
6 are required to be registered with an agency of this State),
7 may collect for each tax return period, only the tax
8 applicable to that part of the selling price actually
9 received during such tax return period.
10 Except as provided in this Section, on or before the
11 twentieth day of each calendar month, such retailer shall
12 file a return for the preceding calendar month. Such return
13 shall be filed on forms prescribed by the Department and
14 shall furnish such information as the Department may
15 reasonably require.
16 The Department may require returns to be filed on a
17 quarterly basis. If so required, a return for each calendar
18 quarter shall be filed on or before the twentieth day of the
19 calendar month following the end of such calendar quarter.
20 The taxpayer shall also file a return with the Department for
21 each of the first two months of each calendar quarter, on or
22 before the twentieth day of the following calendar month,
23 stating:
24 1. The name of the seller;
25 2. The address of the principal place of business
26 from which he engages in the business of selling tangible
27 personal property at retail in this State;
28 3. The total amount of taxable receipts received by
29 him during the preceding calendar month from sales of
30 tangible personal property by him during such preceding
31 calendar month, including receipts from charge and time
32 sales, but less all deductions allowed by law;
33 4. The amount of credit provided in Section 2d of
34 this Act;
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1 5. The amount of tax due;
2 5-5. The signature of the taxpayer; and
3 6. Such other reasonable information as the
4 Department may require.
5 If a taxpayer fails to sign a return within 30 days after
6 the proper notice and demand for signature by the Department,
7 the return shall be considered valid and any amount shown to
8 be due on the return shall be deemed assessed.
9 Beginning October 1, 1993, a taxpayer who has an average
10 monthly tax liability of $150,000 or more shall make all
11 payments required by rules of the Department by electronic
12 funds transfer. Beginning October 1, 1994, a taxpayer who has
13 an average monthly tax liability of $100,000 or more shall
14 make all payments required by rules of the Department by
15 electronic funds transfer. Beginning October 1, 1995, a
16 taxpayer who has an average monthly tax liability of $50,000
17 or more shall make all payments required by rules of the
18 Department by electronic funds transfer. Beginning October 1,
19 2000, a taxpayer who has an annual tax liability of $200,000
20 or more shall make all payments required by rules of the
21 Department by electronic funds transfer. The term "annual
22 tax liability" shall be the sum of the taxpayer's liabilities
23 under this Act, and under all other State and local
24 occupation and use tax laws administered by the Department,
25 for the immediately preceding calendar year. The term
26 "average monthly tax liability" means the sum of the
27 taxpayer's liabilities under this Act, and under all other
28 State and local occupation and use tax laws administered by
29 the Department, for the immediately preceding calendar year
30 divided by 12.
31 Before August 1 of each year beginning in 1993, the
32 Department shall notify all taxpayers required to make
33 payments by electronic funds transfer. All taxpayers required
34 to make payments by electronic funds transfer shall make
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1 those payments for a minimum of one year beginning on October
2 1.
3 Any taxpayer not required to make payments by electronic
4 funds transfer may make payments by electronic funds transfer
5 with the permission of the Department.
6 All taxpayers required to make payment by electronic
7 funds transfer and any taxpayers authorized to voluntarily
8 make payments by electronic funds transfer shall make those
9 payments in the manner authorized by the Department.
10 The Department shall adopt such rules as are necessary to
11 effectuate a program of electronic funds transfer and the
12 requirements of this Section.
13 Before October 1, 2000, if the taxpayer's average monthly
14 tax liability to the Department under this Act, the
15 Retailers' Occupation Tax Act, the Service Occupation Tax
16 Act, the Service Use Tax Act was $10,000 or more during the
17 preceding 4 complete calendar quarters, he shall file a
18 return with the Department each month by the 20th day of the
19 month next following the month during which such tax
20 liability is incurred and shall make payments to the
21 Department on or before the 7th, 15th, 22nd and last day of
22 the month during which such liability is incurred. On and
23 after October 1, 2000, if the taxpayer's average monthly tax
24 liability to the Department under this Act, the Retailers'
25 Occupation Tax Act, the Service Occupation Tax Act, and the
26 Service Use Tax Act was $20,000 or more during the preceding
27 4 complete calendar quarters, he shall file a return with the
28 Department each month by the 20th day of the month next
29 following the month during which such tax liability is
30 incurred and shall make payment to the Department on or
31 before the 7th, 15th, 22nd and last day of or the month
32 during which such liability is incurred. If the month during
33 which such tax liability is incurred began prior to January
34 1, 1985, each payment shall be in an amount equal to 1/4 of
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1 the taxpayer's actual liability for the month or an amount
2 set by the Department not to exceed 1/4 of the average
3 monthly liability of the taxpayer to the Department for the
4 preceding 4 complete calendar quarters (excluding the month
5 of highest liability and the month of lowest liability in
6 such 4 quarter period). If the month during which such tax
7 liability is incurred begins on or after January 1, 1985, and
8 prior to January 1, 1987, each payment shall be in an amount
9 equal to 22.5% of the taxpayer's actual liability for the
10 month or 27.5% of the taxpayer's liability for the same
11 calendar month of the preceding year. If the month during
12 which such tax liability is incurred begins on or after
13 January 1, 1987, and prior to January 1, 1988, each payment
14 shall be in an amount equal to 22.5% of the taxpayer's actual
15 liability for the month or 26.25% of the taxpayer's liability
16 for the same calendar month of the preceding year. If the
17 month during which such tax liability is incurred begins on
18 or after January 1, 1988, and prior to January 1, 1989, or
19 begins on or after January 1, 1996, each payment shall be in
20 an amount equal to 22.5% of the taxpayer's actual liability
21 for the month or 25% of the taxpayer's liability for the same
22 calendar month of the preceding year. If the month during
23 which such tax liability is incurred begins on or after
24 January 1, 1989, and prior to January 1, 1996, each payment
25 shall be in an amount equal to 22.5% of the taxpayer's actual
26 liability for the month or 25% of the taxpayer's liability
27 for the same calendar month of the preceding year or 100% of
28 the taxpayer's actual liability for the quarter monthly
29 reporting period. The amount of such quarter monthly
30 payments shall be credited against the final tax liability of
31 the taxpayer's return for that month. Before October 1,
32 2000, once applicable, the requirement of the making of
33 quarter monthly payments to the Department shall continue
34 until such taxpayer's average monthly liability to the
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1 Department during the preceding 4 complete calendar quarters
2 (excluding the month of highest liability and the month of
3 lowest liability) is less than $9,000, or until such
4 taxpayer's average monthly liability to the Department as
5 computed for each calendar quarter of the 4 preceding
6 complete calendar quarter period is less than $10,000.
7 However, if a taxpayer can show the Department that a
8 substantial change in the taxpayer's business has occurred
9 which causes the taxpayer to anticipate that his average
10 monthly tax liability for the reasonably foreseeable future
11 will fall below the $10,000 threshold stated above, then such
12 taxpayer may petition the Department for change in such
13 taxpayer's reporting status. On and after October 1, 2000,
14 once applicable, the requirement of the making of quarter
15 monthly payments to the Department shall continue until such
16 taxpayer's average monthly liability to the Department during
17 the preceding 4 complete calendar quarters (excluding the
18 month of highest liability and the month of lowest liability)
19 is less than $19,000 or until such taxpayer's average monthly
20 liability to the Department as computed for each calendar
21 quarter of the 4 preceding complete calendar quarter period
22 is less than $20,000. However, if a taxpayer can show the
23 Department that a substantial change in the taxpayer's
24 business has occurred which causes the taxpayer to anticipate
25 that his average monthly tax liability for the reasonably
26 foreseeable future will fall below the $20,000 threshold
27 stated above, then such taxpayer may petition the Department
28 for a change in such taxpayer's reporting status. The
29 Department shall change such taxpayer's reporting status
30 unless it finds that such change is seasonal in nature and
31 not likely to be long term. If any such quarter monthly
32 payment is not paid at the time or in the amount required by
33 this Section, then the taxpayer shall be liable for penalties
34 and interest on the difference between the minimum amount due
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1 and the amount of such quarter monthly payment actually and
2 timely paid, except insofar as the taxpayer has previously
3 made payments for that month to the Department in excess of
4 the minimum payments previously due as provided in this
5 Section. The Department shall make reasonable rules and
6 regulations to govern the quarter monthly payment amount and
7 quarter monthly payment dates for taxpayers who file on other
8 than a calendar monthly basis.
9 If any such payment provided for in this Section exceeds
10 the taxpayer's liabilities under this Act, the Retailers'
11 Occupation Tax Act, the Service Occupation Tax Act and the
12 Service Use Tax Act, as shown by an original monthly return,
13 the Department shall issue to the taxpayer a credit
14 memorandum no later than 30 days after the date of payment,
15 which memorandum may be submitted by the taxpayer to the
16 Department in payment of tax liability subsequently to be
17 remitted by the taxpayer to the Department or be assigned by
18 the taxpayer to a similar taxpayer under this Act, the
19 Retailers' Occupation Tax Act, the Service Occupation Tax Act
20 or the Service Use Tax Act, in accordance with reasonable
21 rules and regulations to be prescribed by the Department,
22 except that if such excess payment is shown on an original
23 monthly return and is made after December 31, 1986, no credit
24 memorandum shall be issued, unless requested by the taxpayer.
25 If no such request is made, the taxpayer may credit such
26 excess payment against tax liability subsequently to be
27 remitted by the taxpayer to the Department under this Act,
28 the Retailers' Occupation Tax Act, the Service Occupation Tax
29 Act or the Service Use Tax Act, in accordance with reasonable
30 rules and regulations prescribed by the Department. If the
31 Department subsequently determines that all or any part of
32 the credit taken was not actually due to the taxpayer, the
33 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
34 by 2.1% or 1.75% of the difference between the credit taken
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1 and that actually due, and the taxpayer shall be liable for
2 penalties and interest on such difference.
3 If the retailer is otherwise required to file a monthly
4 return and if the retailer's average monthly tax liability to
5 the Department does not exceed $200, the Department may
6 authorize his returns to be filed on a quarter annual basis,
7 with the return for January, February, and March of a given
8 year being due by April 20 of such year; with the return for
9 April, May and June of a given year being due by July 20 of
10 such year; with the return for July, August and September of
11 a given year being due by October 20 of such year, and with
12 the return for October, November and December of a given year
13 being due by January 20 of the following year.
14 If the retailer is otherwise required to file a monthly
15 or quarterly return and if the retailer's average monthly tax
16 liability to the Department does not exceed $50, the
17 Department may authorize his returns to be filed on an annual
18 basis, with the return for a given year being due by January
19 20 of the following year.
20 Such quarter annual and annual returns, as to form and
21 substance, shall be subject to the same requirements as
22 monthly returns.
23 Notwithstanding any other provision in this Act
24 concerning the time within which a retailer may file his
25 return, in the case of any retailer who ceases to engage in a
26 kind of business which makes him responsible for filing
27 returns under this Act, such retailer shall file a final
28 return under this Act with the Department not more than one
29 month after discontinuing such business.
30 In addition, with respect to motor vehicles, watercraft,
31 aircraft, and trailers that are required to be registered
32 with an agency of this State, every retailer selling this
33 kind of tangible personal property shall file, with the
34 Department, upon a form to be prescribed and supplied by the
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1 Department, a separate return for each such item of tangible
2 personal property which the retailer sells, except that
3 where, in the same transaction, a retailer of aircraft,
4 watercraft, motor vehicles or trailers transfers more than
5 one aircraft, watercraft, motor vehicle or trailer to another
6 aircraft, watercraft, motor vehicle or trailer retailer for
7 the purpose of resale, that seller for resale may report the
8 transfer of all the aircraft, watercraft, motor vehicles or
9 trailers involved in that transaction to the Department on
10 the same uniform invoice-transaction reporting return form.
11 For purposes of this Section, "watercraft" means a Class 2,
12 Class 3, or Class 4 watercraft as defined in Section 3-2 of
13 the Boat Registration and Safety Act, a personal watercraft,
14 or any boat equipped with an inboard motor.
15 The transaction reporting return in the case of motor
16 vehicles or trailers that are required to be registered with
17 an agency of this State, shall be the same document as the
18 Uniform Invoice referred to in Section 5-402 of the Illinois
19 Vehicle Code and must show the name and address of the
20 seller; the name and address of the purchaser; the amount of
21 the selling price including the amount allowed by the
22 retailer for traded-in property, if any; the amount allowed
23 by the retailer for the traded-in tangible personal property,
24 if any, to the extent to which Section 2 of this Act allows
25 an exemption for the value of traded-in property; the balance
26 payable after deducting such trade-in allowance from the
27 total selling price; the amount of tax due from the retailer
28 with respect to such transaction; the amount of tax collected
29 from the purchaser by the retailer on such transaction (or
30 satisfactory evidence that such tax is not due in that
31 particular instance, if that is claimed to be the fact); the
32 place and date of the sale; a sufficient identification of
33 the property sold; such other information as is required in
34 Section 5-402 of the Illinois Vehicle Code, and such other
SB1310 Enrolled -18- LRB9110257SMdv
1 information as the Department may reasonably require.
2 The transaction reporting return in the case of
3 watercraft and aircraft must show the name and address of the
4 seller; the name and address of the purchaser; the amount of
5 the selling price including the amount allowed by the
6 retailer for traded-in property, if any; the amount allowed
7 by the retailer for the traded-in tangible personal property,
8 if any, to the extent to which Section 2 of this Act allows
9 an exemption for the value of traded-in property; the balance
10 payable after deducting such trade-in allowance from the
11 total selling price; the amount of tax due from the retailer
12 with respect to such transaction; the amount of tax collected
13 from the purchaser by the retailer on such transaction (or
14 satisfactory evidence that such tax is not due in that
15 particular instance, if that is claimed to be the fact); the
16 place and date of the sale, a sufficient identification of
17 the property sold, and such other information as the
18 Department may reasonably require.
19 Such transaction reporting return shall be filed not
20 later than 20 days after the date of delivery of the item
21 that is being sold, but may be filed by the retailer at any
22 time sooner than that if he chooses to do so. The
23 transaction reporting return and tax remittance or proof of
24 exemption from the tax that is imposed by this Act may be
25 transmitted to the Department by way of the State agency with
26 which, or State officer with whom, the tangible personal
27 property must be titled or registered (if titling or
28 registration is required) if the Department and such agency
29 or State officer determine that this procedure will expedite
30 the processing of applications for title or registration.
31 With each such transaction reporting return, the retailer
32 shall remit the proper amount of tax due (or shall submit
33 satisfactory evidence that the sale is not taxable if that is
34 the case), to the Department or its agents, whereupon the
SB1310 Enrolled -19- LRB9110257SMdv
1 Department shall issue, in the purchaser's name, a tax
2 receipt (or a certificate of exemption if the Department is
3 satisfied that the particular sale is tax exempt) which such
4 purchaser may submit to the agency with which, or State
5 officer with whom, he must title or register the tangible
6 personal property that is involved (if titling or
7 registration is required) in support of such purchaser's
8 application for an Illinois certificate or other evidence of
9 title or registration to such tangible personal property.
10 No retailer's failure or refusal to remit tax under this
11 Act precludes a user, who has paid the proper tax to the
12 retailer, from obtaining his certificate of title or other
13 evidence of title or registration (if titling or registration
14 is required) upon satisfying the Department that such user
15 has paid the proper tax (if tax is due) to the retailer. The
16 Department shall adopt appropriate rules to carry out the
17 mandate of this paragraph.
18 If the user who would otherwise pay tax to the retailer
19 wants the transaction reporting return filed and the payment
20 of tax or proof of exemption made to the Department before
21 the retailer is willing to take these actions and such user
22 has not paid the tax to the retailer, such user may certify
23 to the fact of such delay by the retailer, and may (upon the
24 Department being satisfied of the truth of such
25 certification) transmit the information required by the
26 transaction reporting return and the remittance for tax or
27 proof of exemption directly to the Department and obtain his
28 tax receipt or exemption determination, in which event the
29 transaction reporting return and tax remittance (if a tax
30 payment was required) shall be credited by the Department to
31 the proper retailer's account with the Department, but
32 without the 2.1% or 1.75% discount provided for in this
33 Section being allowed. When the user pays the tax directly
34 to the Department, he shall pay the tax in the same amount
SB1310 Enrolled -20- LRB9110257SMdv
1 and in the same form in which it would be remitted if the tax
2 had been remitted to the Department by the retailer.
3 Where a retailer collects the tax with respect to the
4 selling price of tangible personal property which he sells
5 and the purchaser thereafter returns such tangible personal
6 property and the retailer refunds the selling price thereof
7 to the purchaser, such retailer shall also refund, to the
8 purchaser, the tax so collected from the purchaser. When
9 filing his return for the period in which he refunds such tax
10 to the purchaser, the retailer may deduct the amount of the
11 tax so refunded by him to the purchaser from any other use
12 tax which such retailer may be required to pay or remit to
13 the Department, as shown by such return, if the amount of the
14 tax to be deducted was previously remitted to the Department
15 by such retailer. If the retailer has not previously
16 remitted the amount of such tax to the Department, he is
17 entitled to no deduction under this Act upon refunding such
18 tax to the purchaser.
19 Any retailer filing a return under this Section shall
20 also include (for the purpose of paying tax thereon) the
21 total tax covered by such return upon the selling price of
22 tangible personal property purchased by him at retail from a
23 retailer, but as to which the tax imposed by this Act was not
24 collected from the retailer filing such return, and such
25 retailer shall remit the amount of such tax to the Department
26 when filing such return.
27 If experience indicates such action to be practicable,
28 the Department may prescribe and furnish a combination or
29 joint return which will enable retailers, who are required to
30 file returns hereunder and also under the Retailers'
31 Occupation Tax Act, to furnish all the return information
32 required by both Acts on the one form.
33 Where the retailer has more than one business registered
34 with the Department under separate registration under this
SB1310 Enrolled -21- LRB9110257SMdv
1 Act, such retailer may not file each return that is due as a
2 single return covering all such registered businesses, but
3 shall file separate returns for each such registered
4 business.
5 Beginning January 1, 1990, each month the Department
6 shall pay into the State and Local Sales Tax Reform Fund, a
7 special fund in the State Treasury which is hereby created,
8 the net revenue realized for the preceding month from the 1%
9 tax on sales of food for human consumption which is to be
10 consumed off the premises where it is sold (other than
11 alcoholic beverages, soft drinks and food which has been
12 prepared for immediate consumption) and prescription and
13 nonprescription medicines, drugs, medical appliances and
14 insulin, urine testing materials, syringes and needles used
15 by diabetics.
16 Beginning January 1, 1990, each month the Department
17 shall pay into the County and Mass Transit District Fund 4%
18 of the net revenue realized for the preceding month from the
19 6.25% general rate on the selling price of tangible personal
20 property which is purchased outside Illinois at retail from a
21 retailer and which is titled or registered by an agency of
22 this State's government.
23 Beginning January 1, 1990, each month the Department
24 shall pay into the State and Local Sales Tax Reform Fund, a
25 special fund in the State Treasury, 20% of the net revenue
26 realized for the preceding month from the 6.25% general rate
27 on the selling price of tangible personal property, other
28 than tangible personal property which is purchased outside
29 Illinois at retail from a retailer and which is titled or
30 registered by an agency of this State's government.
31 Beginning August 1, 2000, each month the Department shall
32 pay into the State and Local Sales Tax Reform Fund 100% of
33 the net revenue realized for the preceding month from the
34 1.25% rate on the selling price of motor fuel and gasohol.
SB1310 Enrolled -22- LRB9110257SMdv
1 Beginning January 1, 1990, each month the Department
2 shall pay into the Local Government Tax Fund 16% of the net
3 revenue realized for the preceding month from the 6.25%
4 general rate on the selling price of tangible personal
5 property which is purchased outside Illinois at retail from a
6 retailer and which is titled or registered by an agency of
7 this State's government.
8 Of the remainder of the moneys received by the Department
9 pursuant to this Act, (a) 1.75% thereof shall be paid into
10 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
11 and on and after July 1, 1989, 3.8% thereof shall be paid
12 into the Build Illinois Fund; provided, however, that if in
13 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
14 as the case may be, of the moneys received by the Department
15 and required to be paid into the Build Illinois Fund pursuant
16 to Section 3 of the Retailers' Occupation Tax Act, Section 9
17 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
18 Section 9 of the Service Occupation Tax Act, such Acts being
19 hereinafter called the "Tax Acts" and such aggregate of 2.2%
20 or 3.8%, as the case may be, of moneys being hereinafter
21 called the "Tax Act Amount", and (2) the amount transferred
22 to the Build Illinois Fund from the State and Local Sales Tax
23 Reform Fund shall be less than the Annual Specified Amount
24 (as defined in Section 3 of the Retailers' Occupation Tax
25 Act), an amount equal to the difference shall be immediately
26 paid into the Build Illinois Fund from other moneys received
27 by the Department pursuant to the Tax Acts; and further
28 provided, that if on the last business day of any month the
29 sum of (1) the Tax Act Amount required to be deposited into
30 the Build Illinois Bond Account in the Build Illinois Fund
31 during such month and (2) the amount transferred during such
32 month to the Build Illinois Fund from the State and Local
33 Sales Tax Reform Fund shall have been less than 1/12 of the
34 Annual Specified Amount, an amount equal to the difference
SB1310 Enrolled -23- LRB9110257SMdv
1 shall be immediately paid into the Build Illinois Fund from
2 other moneys received by the Department pursuant to the Tax
3 Acts; and, further provided, that in no event shall the
4 payments required under the preceding proviso result in
5 aggregate payments into the Build Illinois Fund pursuant to
6 this clause (b) for any fiscal year in excess of the greater
7 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
8 for such fiscal year; and, further provided, that the amounts
9 payable into the Build Illinois Fund under this clause (b)
10 shall be payable only until such time as the aggregate amount
11 on deposit under each trust indenture securing Bonds issued
12 and outstanding pursuant to the Build Illinois Bond Act is
13 sufficient, taking into account any future investment income,
14 to fully provide, in accordance with such indenture, for the
15 defeasance of or the payment of the principal of, premium, if
16 any, and interest on the Bonds secured by such indenture and
17 on any Bonds expected to be issued thereafter and all fees
18 and costs payable with respect thereto, all as certified by
19 the Director of the Bureau of the Budget. If on the last
20 business day of any month in which Bonds are outstanding
21 pursuant to the Build Illinois Bond Act, the aggregate of the
22 moneys deposited in the Build Illinois Bond Account in the
23 Build Illinois Fund in such month shall be less than the
24 amount required to be transferred in such month from the
25 Build Illinois Bond Account to the Build Illinois Bond
26 Retirement and Interest Fund pursuant to Section 13 of the
27 Build Illinois Bond Act, an amount equal to such deficiency
28 shall be immediately paid from other moneys received by the
29 Department pursuant to the Tax Acts to the Build Illinois
30 Fund; provided, however, that any amounts paid to the Build
31 Illinois Fund in any fiscal year pursuant to this sentence
32 shall be deemed to constitute payments pursuant to clause (b)
33 of the preceding sentence and shall reduce the amount
34 otherwise payable for such fiscal year pursuant to clause (b)
SB1310 Enrolled -24- LRB9110257SMdv
1 of the preceding sentence. The moneys received by the
2 Department pursuant to this Act and required to be deposited
3 into the Build Illinois Fund are subject to the pledge, claim
4 and charge set forth in Section 12 of the Build Illinois Bond
5 Act.
6 Subject to payment of amounts into the Build Illinois
7 Fund as provided in the preceding paragraph or in any
8 amendment thereto hereafter enacted, the following specified
9 monthly installment of the amount requested in the
10 certificate of the Chairman of the Metropolitan Pier and
11 Exposition Authority provided under Section 8.25f of the
12 State Finance Act, but not in excess of the sums designated
13 as "Total Deposit", shall be deposited in the aggregate from
14 collections under Section 9 of the Use Tax Act, Section 9 of
15 the Service Use Tax Act, Section 9 of the Service Occupation
16 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
17 into the McCormick Place Expansion Project Fund in the
18 specified fiscal years.
19 Fiscal Year Total Deposit
20 1993 $0
21 1994 53,000,000
22 1995 58,000,000
23 1996 61,000,000
24 1997 64,000,000
25 1998 68,000,000
26 1999 71,000,000
27 2000 75,000,000
28 2001 80,000,000
29 2002 84,000,000
30 2003 89,000,000
31 2004 93,000,000
32 2005 97,000,000
33 2006 102,000,000
34 2007 108,000,000
SB1310 Enrolled -25- LRB9110257SMdv
1 2008 115,000,000
2 2009 120,000,000
3 2010 126,000,000
4 2011 132,000,000
5 2012 138,000,000
6 2013 and 145,000,000
7 each fiscal year
8 thereafter that bonds
9 are outstanding under
10 Section 13.2 of the
11 Metropolitan Pier and
12 Exposition Authority
13 Act, but not after fiscal year 2029.
14 Beginning July 20, 1993 and in each month of each fiscal
15 year thereafter, one-eighth of the amount requested in the
16 certificate of the Chairman of the Metropolitan Pier and
17 Exposition Authority for that fiscal year, less the amount
18 deposited into the McCormick Place Expansion Project Fund by
19 the State Treasurer in the respective month under subsection
20 (g) of Section 13 of the Metropolitan Pier and Exposition
21 Authority Act, plus cumulative deficiencies in the deposits
22 required under this Section for previous months and years,
23 shall be deposited into the McCormick Place Expansion Project
24 Fund, until the full amount requested for the fiscal year,
25 but not in excess of the amount specified above as "Total
26 Deposit", has been deposited.
27 Subject to payment of amounts into the Build Illinois
28 Fund and the McCormick Place Expansion Project Fund pursuant
29 to the preceding paragraphs or in any amendment thereto
30 hereafter enacted, each month the Department shall pay into
31 the Local Government Distributive Fund .4% of the net revenue
32 realized for the preceding month from the 5% general rate, or
33 .4% of 80% of the net revenue realized for the preceding
34 month from the 6.25% general rate, as the case may be, on the
SB1310 Enrolled -26- LRB9110257SMdv
1 selling price of tangible personal property which amount
2 shall, subject to appropriation, be distributed as provided
3 in Section 2 of the State Revenue Sharing Act. No payments or
4 distributions pursuant to this paragraph shall be made if the
5 tax imposed by this Act on photoprocessing products is
6 declared unconstitutional, or if the proceeds from such tax
7 are unavailable for distribution because of litigation.
8 Subject to payment of amounts into the Build Illinois
9 Fund, the McCormick Place Expansion Project Fund, and the
10 Local Government Distributive Fund pursuant to the preceding
11 paragraphs or in any amendments thereto hereafter enacted,
12 beginning July 1, 1993, the Department shall each month pay
13 into the Illinois Tax Increment Fund 0.27% of 80% of the net
14 revenue realized for the preceding month from the 6.25%
15 general rate on the selling price of tangible personal
16 property.
17 Of the remainder of the moneys received by the Department
18 pursuant to this Act, 75% thereof shall be paid into the
19 State Treasury and 25% shall be reserved in a special account
20 and used only for the transfer to the Common School Fund as
21 part of the monthly transfer from the General Revenue Fund in
22 accordance with Section 8a of the State Finance Act.
23 As soon as possible after the first day of each month,
24 upon certification of the Department of Revenue, the
25 Comptroller shall order transferred and the Treasurer shall
26 transfer from the General Revenue Fund to the Motor Fuel Tax
27 Fund an amount equal to 1.7% of 80% of the net revenue
28 realized under this Act for the second preceding month.
29 Beginning April 1, 2000, this transfer is no longer required
30 and shall not be made.
31 Net revenue realized for a month shall be the revenue
32 collected by the State pursuant to this Act, less the amount
33 paid out during that month as refunds to taxpayers for
34 overpayment of liability.
SB1310 Enrolled -27- LRB9110257SMdv
1 For greater simplicity of administration, manufacturers,
2 importers and wholesalers whose products are sold at retail
3 in Illinois by numerous retailers, and who wish to do so, may
4 assume the responsibility for accounting and paying to the
5 Department all tax accruing under this Act with respect to
6 such sales, if the retailers who are affected do not make
7 written objection to the Department to this arrangement.
8 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
9 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
10 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
11 Section 10. The Service Use Tax Act is amended by
12 changing Sections 3-10 and 9 as follows:
13 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
14 Sec. 3-10. Rate of tax. Unless otherwise provided in
15 this Section, the tax imposed by this Act is at the rate of
16 6.25% of the selling price of tangible personal property
17 transferred as an incident to the sale of service, but, for
18 the purpose of computing this tax, in no event shall the
19 selling price be less than the cost price of the property to
20 the serviceman.
21 Beginning on July 1, 2000 and through December 31, 2000,
22 with respect to motor fuel, as defined in Section 1.1 of the
23 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
24 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
25 With respect to gasohol, as defined in the Use Tax Act,
26 the tax imposed by this Act applies to 70% of the selling
27 price of property transferred as an incident to the sale of
28 service on or after January 1, 1990, and before July 1, 2003,
29 and to 100% of the selling price thereafter.
30 At the election of any registered serviceman made for
31 each fiscal year, sales of service in which the aggregate
32 annual cost price of tangible personal property transferred
SB1310 Enrolled -28- LRB9110257SMdv
1 as an incident to the sales of service is less than 35%, or
2 75% in the case of servicemen transferring prescription drugs
3 or servicemen engaged in graphic arts production, of the
4 aggregate annual total gross receipts from all sales of
5 service, the tax imposed by this Act shall be based on the
6 serviceman's cost price of the tangible personal property
7 transferred as an incident to the sale of those services.
8 The tax shall be imposed at the rate of 1% on food
9 prepared for immediate consumption and transferred incident
10 to a sale of service subject to this Act or the Service
11 Occupation Tax Act by an entity licensed under the Hospital
12 Licensing Act, the Nursing Home Care Act, or the Child Care
13 Act of 1969. The tax shall also be imposed at the rate of 1%
14 on food for human consumption that is to be consumed off the
15 premises where it is sold (other than alcoholic beverages,
16 soft drinks, and food that has been prepared for immediate
17 consumption and is not otherwise included in this paragraph)
18 and prescription and nonprescription medicines, drugs,
19 medical appliances, modifications to a motor vehicle for the
20 purpose of rendering it usable by a disabled person, and
21 insulin, urine testing materials, syringes, and needles used
22 by diabetics, for human use. For the purposes of this
23 Section, the term "soft drinks" means any complete, finished,
24 ready-to-use, non-alcoholic drink, whether carbonated or not,
25 including but not limited to soda water, cola, fruit juice,
26 vegetable juice, carbonated water, and all other preparations
27 commonly known as soft drinks of whatever kind or description
28 that are contained in any closed or sealed bottle, can,
29 carton, or container, regardless of size. "Soft drinks" does
30 not include coffee, tea, non-carbonated water, infant
31 formula, milk or milk products as defined in the Grade A
32 Pasteurized Milk and Milk Products Act, or drinks containing
33 50% or more natural fruit or vegetable juice.
34 Notwithstanding any other provisions of this Act, "food
SB1310 Enrolled -29- LRB9110257SMdv
1 for human consumption that is to be consumed off the premises
2 where it is sold" includes all food sold through a vending
3 machine, except soft drinks and food products that are
4 dispensed hot from a vending machine, regardless of the
5 location of the vending machine.
6 If the property that is acquired from a serviceman is
7 acquired outside Illinois and used outside Illinois before
8 being brought to Illinois for use here and is taxable under
9 this Act, the "selling price" on which the tax is computed
10 shall be reduced by an amount that represents a reasonable
11 allowance for depreciation for the period of prior
12 out-of-state use.
13 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
14 91-51, eff. 6-30-99; 91-541, eff. 8-13-99.)
15 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
16 Sec. 9. Each serviceman required or authorized to
17 collect the tax herein imposed shall pay to the Department
18 the amount of such tax (except as otherwise provided) at the
19 time when he is required to file his return for the period
20 during which such tax was collected, less a discount of 2.1%
21 prior to January 1, 1990 and 1.75% on and after January 1,
22 1990, or $5 per calendar year, whichever is greater, which is
23 allowed to reimburse the serviceman for expenses incurred in
24 collecting the tax, keeping records, preparing and filing
25 returns, remitting the tax and supplying data to the
26 Department on request. A serviceman need not remit that part
27 of any tax collected by him to the extent that he is required
28 to pay and does pay the tax imposed by the Service Occupation
29 Tax Act with respect to his sale of service involving the
30 incidental transfer by him of the same property.
31 Except as provided hereinafter in this Section, on or
32 before the twentieth day of each calendar month, such
33 serviceman shall file a return for the preceding calendar
SB1310 Enrolled -30- LRB9110257SMdv
1 month in accordance with reasonable Rules and Regulations to
2 be promulgated by the Department. Such return shall be filed
3 on a form prescribed by the Department and shall contain such
4 information as the Department may reasonably require.
5 The Department may require returns to be filed on a
6 quarterly basis. If so required, a return for each calendar
7 quarter shall be filed on or before the twentieth day of the
8 calendar month following the end of such calendar quarter.
9 The taxpayer shall also file a return with the Department for
10 each of the first two months of each calendar quarter, on or
11 before the twentieth day of the following calendar month,
12 stating:
13 1. The name of the seller;
14 2. The address of the principal place of business
15 from which he engages in business as a serviceman in this
16 State;
17 3. The total amount of taxable receipts received by
18 him during the preceding calendar month, including
19 receipts from charge and time sales, but less all
20 deductions allowed by law;
21 4. The amount of credit provided in Section 2d of
22 this Act;
23 5. The amount of tax due;
24 5-5. The signature of the taxpayer; and
25 6. Such other reasonable information as the
26 Department may require.
27 If a taxpayer fails to sign a return within 30 days after
28 the proper notice and demand for signature by the Department,
29 the return shall be considered valid and any amount shown to
30 be due on the return shall be deemed assessed.
31 Beginning October 1, 1993, a taxpayer who has an average
32 monthly tax liability of $150,000 or more shall make all
33 payments required by rules of the Department by electronic
34 funds transfer. Beginning October 1, 1994, a taxpayer who
SB1310 Enrolled -31- LRB9110257SMdv
1 has an average monthly tax liability of $100,000 or more
2 shall make all payments required by rules of the Department
3 by electronic funds transfer. Beginning October 1, 1995, a
4 taxpayer who has an average monthly tax liability of $50,000
5 or more shall make all payments required by rules of the
6 Department by electronic funds transfer. Beginning October 1,
7 2000, a taxpayer who has an annual tax liability of $200,000
8 or more shall make all payments required by rules of the
9 Department by electronic funds transfer. The term "annual
10 tax liability" shall be the sum of the taxpayer's liabilities
11 under this Act, and under all other State and local
12 occupation and use tax laws administered by the Department,
13 for the immediately preceding calendar year. The term
14 "average monthly tax liability" means the sum of the
15 taxpayer's liabilities under this Act, and under all other
16 State and local occupation and use tax laws administered by
17 the Department, for the immediately preceding calendar year
18 divided by 12.
19 Before August 1 of each year beginning in 1993, the
20 Department shall notify all taxpayers required to make
21 payments by electronic funds transfer. All taxpayers required
22 to make payments by electronic funds transfer shall make
23 those payments for a minimum of one year beginning on October
24 1.
25 Any taxpayer not required to make payments by electronic
26 funds transfer may make payments by electronic funds transfer
27 with the permission of the Department.
28 All taxpayers required to make payment by electronic
29 funds transfer and any taxpayers authorized to voluntarily
30 make payments by electronic funds transfer shall make those
31 payments in the manner authorized by the Department.
32 The Department shall adopt such rules as are necessary to
33 effectuate a program of electronic funds transfer and the
34 requirements of this Section.
SB1310 Enrolled -32- LRB9110257SMdv
1 If the serviceman is otherwise required to file a monthly
2 return and if the serviceman's average monthly tax liability
3 to the Department does not exceed $200, the Department may
4 authorize his returns to be filed on a quarter annual basis,
5 with the return for January, February and March of a given
6 year being due by April 20 of such year; with the return for
7 April, May and June of a given year being due by July 20 of
8 such year; with the return for July, August and September of
9 a given year being due by October 20 of such year, and with
10 the return for October, November and December of a given year
11 being due by January 20 of the following year.
12 If the serviceman is otherwise required to file a monthly
13 or quarterly return and if the serviceman's average monthly
14 tax liability to the Department does not exceed $50, the
15 Department may authorize his returns to be filed on an annual
16 basis, with the return for a given year being due by January
17 20 of the following year.
18 Such quarter annual and annual returns, as to form and
19 substance, shall be subject to the same requirements as
20 monthly returns.
21 Notwithstanding any other provision in this Act
22 concerning the time within which a serviceman may file his
23 return, in the case of any serviceman who ceases to engage in
24 a kind of business which makes him responsible for filing
25 returns under this Act, such serviceman shall file a final
26 return under this Act with the Department not more than 1
27 month after discontinuing such business.
28 Where a serviceman collects the tax with respect to the
29 selling price of property which he sells and the purchaser
30 thereafter returns such property and the serviceman refunds
31 the selling price thereof to the purchaser, such serviceman
32 shall also refund, to the purchaser, the tax so collected
33 from the purchaser. When filing his return for the period in
34 which he refunds such tax to the purchaser, the serviceman
SB1310 Enrolled -33- LRB9110257SMdv
1 may deduct the amount of the tax so refunded by him to the
2 purchaser from any other Service Use Tax, Service Occupation
3 Tax, retailers' occupation tax or use tax which such
4 serviceman may be required to pay or remit to the Department,
5 as shown by such return, provided that the amount of the tax
6 to be deducted shall previously have been remitted to the
7 Department by such serviceman. If the serviceman shall not
8 previously have remitted the amount of such tax to the
9 Department, he shall be entitled to no deduction hereunder
10 upon refunding such tax to the purchaser.
11 Any serviceman filing a return hereunder shall also
12 include the total tax upon the selling price of tangible
13 personal property purchased for use by him as an incident to
14 a sale of service, and such serviceman shall remit the amount
15 of such tax to the Department when filing such return.
16 If experience indicates such action to be practicable,
17 the Department may prescribe and furnish a combination or
18 joint return which will enable servicemen, who are required
19 to file returns hereunder and also under the Service
20 Occupation Tax Act, to furnish all the return information
21 required by both Acts on the one form.
22 Where the serviceman has more than one business
23 registered with the Department under separate registration
24 hereunder, such serviceman shall not file each return that is
25 due as a single return covering all such registered
26 businesses, but shall file separate returns for each such
27 registered business.
28 Beginning January 1, 1990, each month the Department
29 shall pay into the State and Local Tax Reform Fund, a special
30 fund in the State Treasury, the net revenue realized for the
31 preceding month from the 1% tax on sales of food for human
32 consumption which is to be consumed off the premises where it
33 is sold (other than alcoholic beverages, soft drinks and food
34 which has been prepared for immediate consumption) and
SB1310 Enrolled -34- LRB9110257SMdv
1 prescription and nonprescription medicines, drugs, medical
2 appliances and insulin, urine testing materials, syringes and
3 needles used by diabetics.
4 Beginning January 1, 1990, each month the Department
5 shall pay into the State and Local Sales Tax Reform Fund 20%
6 of the net revenue realized for the preceding month from the
7 6.25% general rate on transfers of tangible personal
8 property, other than tangible personal property which is
9 purchased outside Illinois at retail from a retailer and
10 which is titled or registered by an agency of this State's
11 government.
12 Beginning August 1, 2000, each month the Department shall
13 pay into the State and Local Sales Tax Reform Fund 100% of
14 the net revenue realized for the preceding month from the
15 1.25% rate on the selling price of motor fuel and gasohol.
16 Of the remainder of the moneys received by the Department
17 pursuant to this Act, (a) 1.75% thereof shall be paid into
18 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
19 and on and after July 1, 1989, 3.8% thereof shall be paid
20 into the Build Illinois Fund; provided, however, that if in
21 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
22 as the case may be, of the moneys received by the Department
23 and required to be paid into the Build Illinois Fund pursuant
24 to Section 3 of the Retailers' Occupation Tax Act, Section 9
25 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
26 Section 9 of the Service Occupation Tax Act, such Acts being
27 hereinafter called the "Tax Acts" and such aggregate of 2.2%
28 or 3.8%, as the case may be, of moneys being hereinafter
29 called the "Tax Act Amount", and (2) the amount transferred
30 to the Build Illinois Fund from the State and Local Sales Tax
31 Reform Fund shall be less than the Annual Specified Amount
32 (as defined in Section 3 of the Retailers' Occupation Tax
33 Act), an amount equal to the difference shall be immediately
34 paid into the Build Illinois Fund from other moneys received
SB1310 Enrolled -35- LRB9110257SMdv
1 by the Department pursuant to the Tax Acts; and further
2 provided, that if on the last business day of any month the
3 sum of (1) the Tax Act Amount required to be deposited into
4 the Build Illinois Bond Account in the Build Illinois Fund
5 during such month and (2) the amount transferred during such
6 month to the Build Illinois Fund from the State and Local
7 Sales Tax Reform Fund shall have been less than 1/12 of the
8 Annual Specified Amount, an amount equal to the difference
9 shall be immediately paid into the Build Illinois Fund from
10 other moneys received by the Department pursuant to the Tax
11 Acts; and, further provided, that in no event shall the
12 payments required under the preceding proviso result in
13 aggregate payments into the Build Illinois Fund pursuant to
14 this clause (b) for any fiscal year in excess of the greater
15 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
16 for such fiscal year; and, further provided, that the amounts
17 payable into the Build Illinois Fund under this clause (b)
18 shall be payable only until such time as the aggregate amount
19 on deposit under each trust indenture securing Bonds issued
20 and outstanding pursuant to the Build Illinois Bond Act is
21 sufficient, taking into account any future investment income,
22 to fully provide, in accordance with such indenture, for the
23 defeasance of or the payment of the principal of, premium, if
24 any, and interest on the Bonds secured by such indenture and
25 on any Bonds expected to be issued thereafter and all fees
26 and costs payable with respect thereto, all as certified by
27 the Director of the Bureau of the Budget. If on the last
28 business day of any month in which Bonds are outstanding
29 pursuant to the Build Illinois Bond Act, the aggregate of the
30 moneys deposited in the Build Illinois Bond Account in the
31 Build Illinois Fund in such month shall be less than the
32 amount required to be transferred in such month from the
33 Build Illinois Bond Account to the Build Illinois Bond
34 Retirement and Interest Fund pursuant to Section 13 of the
SB1310 Enrolled -36- LRB9110257SMdv
1 Build Illinois Bond Act, an amount equal to such deficiency
2 shall be immediately paid from other moneys received by the
3 Department pursuant to the Tax Acts to the Build Illinois
4 Fund; provided, however, that any amounts paid to the Build
5 Illinois Fund in any fiscal year pursuant to this sentence
6 shall be deemed to constitute payments pursuant to clause (b)
7 of the preceding sentence and shall reduce the amount
8 otherwise payable for such fiscal year pursuant to clause (b)
9 of the preceding sentence. The moneys received by the
10 Department pursuant to this Act and required to be deposited
11 into the Build Illinois Fund are subject to the pledge, claim
12 and charge set forth in Section 12 of the Build Illinois Bond
13 Act.
14 Subject to payment of amounts into the Build Illinois
15 Fund as provided in the preceding paragraph or in any
16 amendment thereto hereafter enacted, the following specified
17 monthly installment of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority provided under Section 8.25f of the
20 State Finance Act, but not in excess of the sums designated
21 as "Total Deposit", shall be deposited in the aggregate from
22 collections under Section 9 of the Use Tax Act, Section 9 of
23 the Service Use Tax Act, Section 9 of the Service Occupation
24 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
25 into the McCormick Place Expansion Project Fund in the
26 specified fiscal years.
27 Fiscal Year Total Deposit
28 1993 $0
29 1994 53,000,000
30 1995 58,000,000
31 1996 61,000,000
32 1997 64,000,000
33 1998 68,000,000
34 1999 71,000,000
SB1310 Enrolled -37- LRB9110257SMdv
1 2000 75,000,000
2 2001 80,000,000
3 2002 84,000,000
4 2003 89,000,000
5 2004 93,000,000
6 2005 97,000,000
7 2006 102,000,000
8 2007 108,000,000
9 2008 115,000,000
10 2009 120,000,000
11 2010 126,000,000
12 2011 132,000,000
13 2012 138,000,000
14 2013 and 145,000,000
15 each fiscal year
16 thereafter that bonds
17 are outstanding under
18 Section 13.2 of the
19 Metropolitan Pier and
20 Exposition Authority Act,
21 but not after fiscal year 2029.
22 Beginning July 20, 1993 and in each month of each fiscal
23 year thereafter, one-eighth of the amount requested in the
24 certificate of the Chairman of the Metropolitan Pier and
25 Exposition Authority for that fiscal year, less the amount
26 deposited into the McCormick Place Expansion Project Fund by
27 the State Treasurer in the respective month under subsection
28 (g) of Section 13 of the Metropolitan Pier and Exposition
29 Authority Act, plus cumulative deficiencies in the deposits
30 required under this Section for previous months and years,
31 shall be deposited into the McCormick Place Expansion Project
32 Fund, until the full amount requested for the fiscal year,
33 but not in excess of the amount specified above as "Total
34 Deposit", has been deposited.
SB1310 Enrolled -38- LRB9110257SMdv
1 Subject to payment of amounts into the Build Illinois
2 Fund and the McCormick Place Expansion Project Fund pursuant
3 to the preceding paragraphs or in any amendment thereto
4 hereafter enacted, each month the Department shall pay into
5 the Local Government Distributive Fund 0.4% of the net
6 revenue realized for the preceding month from the 5% general
7 rate or 0.4% of 80% of the net revenue realized for the
8 preceding month from the 6.25% general rate, as the case may
9 be, on the selling price of tangible personal property which
10 amount shall, subject to appropriation, be distributed as
11 provided in Section 2 of the State Revenue Sharing Act. No
12 payments or distributions pursuant to this paragraph shall be
13 made if the tax imposed by this Act on photo processing
14 products is declared unconstitutional, or if the proceeds
15 from such tax are unavailable for distribution because of
16 litigation.
17 Subject to payment of amounts into the Build Illinois
18 Fund, the McCormick Place Expansion Project Fund, and the
19 Local Government Distributive Fund pursuant to the preceding
20 paragraphs or in any amendments thereto hereafter enacted,
21 beginning July 1, 1993, the Department shall each month pay
22 into the Illinois Tax Increment Fund 0.27% of 80% of the net
23 revenue realized for the preceding month from the 6.25%
24 general rate on the selling price of tangible personal
25 property.
26 All remaining moneys received by the Department pursuant
27 to this Act shall be paid into the General Revenue Fund of
28 the State Treasury.
29 As soon as possible after the first day of each month,
30 upon certification of the Department of Revenue, the
31 Comptroller shall order transferred and the Treasurer shall
32 transfer from the General Revenue Fund to the Motor Fuel Tax
33 Fund an amount equal to 1.7% of 80% of the net revenue
34 realized under this Act for the second preceding month.
SB1310 Enrolled -39- LRB9110257SMdv
1 Beginning April 1, 2000, this transfer is no longer required
2 and shall not be made.
3 Net revenue realized for a month shall be the revenue
4 collected by the State pursuant to this Act, less the amount
5 paid out during that month as refunds to taxpayers for
6 overpayment of liability.
7 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
8 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
9 revised 9-27-99.)
10 Section 15. The Service Occupation Tax Act is amended by
11 changing Sections 3-10 and 9 as follows:
12 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
13 Sec. 3-10. Rate of tax. Unless otherwise provided in
14 this Section, the tax imposed by this Act is at the rate of
15 6.25% of the "selling price", as defined in Section 2 of the
16 Service Use Tax Act, of the tangible personal property. For
17 the purpose of computing this tax, in no event shall the
18 "selling price" be less than the cost price to the serviceman
19 of the tangible personal property transferred. The selling
20 price of each item of tangible personal property transferred
21 as an incident of a sale of service may be shown as a
22 distinct and separate item on the serviceman's billing to the
23 service customer. If the selling price is not so shown, the
24 selling price of the tangible personal property is deemed to
25 be 50% of the serviceman's entire billing to the service
26 customer. When, however, a serviceman contracts to design,
27 develop, and produce special order machinery or equipment,
28 the tax imposed by this Act shall be based on the
29 serviceman's cost price of the tangible personal property
30 transferred incident to the completion of the contract.
31 Beginning on July 1, 2000 and through December 31, 2000,
32 with respect to motor fuel, as defined in Section 1.1 of the
SB1310 Enrolled -40- LRB9110257SMdv
1 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
2 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
3 With respect to gasohol, as defined in the Use Tax Act,
4 the tax imposed by this Act shall apply to 70% of the cost
5 price of property transferred as an incident to the sale of
6 service on or after January 1, 1990, and before July 1, 2003,
7 and to 100% of the cost price thereafter.
8 At the election of any registered serviceman made for
9 each fiscal year, sales of service in which the aggregate
10 annual cost price of tangible personal property transferred
11 as an incident to the sales of service is less than 35%, or
12 75% in the case of servicemen transferring prescription drugs
13 or servicemen engaged in graphic arts production, of the
14 aggregate annual total gross receipts from all sales of
15 service, the tax imposed by this Act shall be based on the
16 serviceman's cost price of the tangible personal property
17 transferred incident to the sale of those services.
18 The tax shall be imposed at the rate of 1% on food
19 prepared for immediate consumption and transferred incident
20 to a sale of service subject to this Act or the Service
21 Occupation Tax Act by an entity licensed under the Hospital
22 Licensing Act, the Nursing Home Care Act, or the Child Care
23 Act of 1969. The tax shall also be imposed at the rate of 1%
24 on food for human consumption that is to be consumed off the
25 premises where it is sold (other than alcoholic beverages,
26 soft drinks, and food that has been prepared for immediate
27 consumption and is not otherwise included in this paragraph)
28 and prescription and nonprescription medicines, drugs,
29 medical appliances, modifications to a motor vehicle for the
30 purpose of rendering it usable by a disabled person, and
31 insulin, urine testing materials, syringes, and needles used
32 by diabetics, for human use. For the purposes of this
33 Section, the term "soft drinks" means any complete, finished,
34 ready-to-use, non-alcoholic drink, whether carbonated or not,
SB1310 Enrolled -41- LRB9110257SMdv
1 including but not limited to soda water, cola, fruit juice,
2 vegetable juice, carbonated water, and all other preparations
3 commonly known as soft drinks of whatever kind or description
4 that are contained in any closed or sealed can, carton, or
5 container, regardless of size. "Soft drinks" does not
6 include coffee, tea, non-carbonated water, infant formula,
7 milk or milk products as defined in the Grade A Pasteurized
8 Milk and Milk Products Act, or drinks containing 50% or more
9 natural fruit or vegetable juice.
10 Notwithstanding any other provisions of this Act, "food
11 for human consumption that is to be consumed off the premises
12 where it is sold" includes all food sold through a vending
13 machine, except soft drinks and food products that are
14 dispensed hot from a vending machine, regardless of the
15 location of the vending machine.
16 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
17 91-51, 6-30-99; 91-541, eff. 8-13-99.)
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,
33 is extended beyond the close of the period for which the
SB1310 Enrolled -42- LRB9110257SMdv
1 return is filed, the serviceman, in collecting the tax may
2 collect, for each tax return period, only the tax applicable
3 to the part of the selling price actually received during
4 such tax return period.
5 Except as provided hereinafter in this Section, on or
6 before the twentieth day of each calendar month, such
7 serviceman shall file a return for the preceding calendar
8 month in accordance with reasonable rules and regulations to
9 be promulgated by the Department of Revenue. Such return
10 shall be filed on a form prescribed by the Department and
11 shall contain such information as the Department may
12 reasonably require.
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 business as a serviceman in this
24 State;
25 3. The total amount of taxable receipts received by
26 him during the preceding calendar month, including
27 receipts from charge and time sales, but less all
28 deductions allowed by law;
29 4. The amount of credit provided in Section 2d of
30 this Act;
31 5. The amount of tax due;
32 5-5. The signature of the taxpayer; and
33 6. Such other reasonable information as the
34 Department may require.
SB1310 Enrolled -43- LRB9110257SMdv
1 If a taxpayer fails to sign a return within 30 days after
2 the proper notice and demand for signature by the Department,
3 the return shall be considered valid and any amount shown to
4 be due on the return shall be deemed assessed.
5 A serviceman may accept a Manufacturer's Purchase Credit
6 certification from a purchaser in satisfaction of Service Use
7 Tax as provided in Section 3-70 of the Service Use Tax Act if
8 the purchaser provides the appropriate documentation as
9 required by Section 3-70 of the Service Use Tax Act. A
10 Manufacturer's Purchase Credit certification, accepted by a
11 serviceman as provided in Section 3-70 of the Service Use Tax
12 Act, may be used by that serviceman to satisfy Service
13 Occupation Tax liability in the amount claimed in the
14 certification, not to exceed 6.25% of the receipts subject to
15 tax from a qualifying purchase.
16 If the serviceman's average monthly tax liability to the
17 Department does not exceed $200, the Department may authorize
18 his returns to be filed on a quarter annual basis, with the
19 return for January, February and March of a given year being
20 due by April 20 of such year; with the return for April, May
21 and June of a given year being due by July 20 of such year;
22 with the return for July, August and September of a given
23 year being due by October 20 of such year, and with the
24 return for October, November and December of a given year
25 being due by January 20 of the following year.
26 If the serviceman's average monthly tax liability to the
27 Department does not exceed $50, the Department may authorize
28 his returns to be filed on an annual basis, with the return
29 for a given year being due by January 20 of the following
30 year.
31 Such quarter annual and annual returns, as to form and
32 substance, shall be subject to the same requirements as
33 monthly returns.
34 Notwithstanding any other provision in this Act
SB1310 Enrolled -44- LRB9110257SMdv
1 concerning the time within which a serviceman may file his
2 return, in the case of any serviceman who ceases to engage in
3 a kind of business which makes him responsible for filing
4 returns under this Act, such serviceman shall file a final
5 return under this Act with the Department not more than 1
6 month after discontinuing such business.
7 Beginning October 1, 1993, a taxpayer who has an average
8 monthly tax liability of $150,000 or more shall make all
9 payments required by rules of the Department by electronic
10 funds transfer. Beginning October 1, 1994, a taxpayer who
11 has an average monthly tax liability of $100,000 or more
12 shall make all payments required by rules of the Department
13 by electronic funds transfer. Beginning October 1, 1995, a
14 taxpayer who has an average monthly tax liability of $50,000
15 or more shall make all payments required by rules of the
16 Department by electronic funds transfer. Beginning October
17 1, 2000, a taxpayer who has an annual tax liability of
18 $200,000 or more shall make all payments required by rules of
19 the Department by electronic funds transfer. The term
20 "annual tax liability" shall be the sum of the taxpayer's
21 liabilities under this Act, and under all other State and
22 local occupation and use tax laws administered by the
23 Department, for the immediately preceding calendar year. The
24 term "average monthly tax liability" means the sum of the
25 taxpayer's liabilities under this Act, and under all other
26 State and local occupation and use tax laws administered by
27 the Department, for the immediately preceding calendar year
28 divided by 12.
29 Before August 1 of each year beginning in 1993, the
30 Department shall notify all taxpayers required to make
31 payments by electronic funds transfer. All taxpayers
32 required to make payments by electronic funds transfer shall
33 make those payments for a minimum of one year beginning on
34 October 1.
SB1310 Enrolled -45- LRB9110257SMdv
1 Any taxpayer not required to make payments by electronic
2 funds transfer may make payments by electronic funds transfer
3 with the permission of the Department.
4 All taxpayers required to make payment by electronic
5 funds transfer and any taxpayers authorized to voluntarily
6 make payments by electronic funds transfer shall make those
7 payments in the manner authorized by the Department.
8 The Department shall adopt such rules as are necessary to
9 effectuate a program of electronic funds transfer and the
10 requirements of this Section.
11 Where a serviceman collects the tax with respect to the
12 selling price of tangible personal property which he sells
13 and the purchaser thereafter returns such tangible personal
14 property and the serviceman refunds the selling price thereof
15 to the purchaser, such serviceman shall also refund, to the
16 purchaser, the tax so collected from the purchaser. When
17 filing his return for the period in which he refunds such tax
18 to the purchaser, the serviceman may deduct the amount of the
19 tax so refunded by him to the purchaser from any other
20 Service Occupation Tax, Service Use Tax, Retailers'
21 Occupation Tax or Use Tax which such serviceman may be
22 required to pay or remit to the Department, as shown by such
23 return, provided that the amount of the tax to be deducted
24 shall previously have been remitted to the Department by such
25 serviceman. If the serviceman shall not previously have
26 remitted the amount of such tax to the Department, he shall
27 be entitled to no deduction hereunder upon refunding such tax
28 to the purchaser.
29 If experience indicates such action to be practicable,
30 the Department may prescribe and furnish a combination or
31 joint return which will enable servicemen, who are required
32 to file returns hereunder and also under the Retailers'
33 Occupation Tax Act, the Use Tax Act or the Service Use Tax
34 Act, to furnish all the return information required by all
SB1310 Enrolled -46- LRB9110257SMdv
1 said Acts on the one form.
2 Where the serviceman has more than one business
3 registered with the Department under separate registrations
4 hereunder, such serviceman shall file separate returns for
5 each registered business.
6 Beginning January 1, 1990, each month the Department
7 shall pay into the Local Government Tax Fund the revenue
8 realized for the preceding month from the 1% tax on sales of
9 food for human consumption which is to be consumed off the
10 premises where it is sold (other than alcoholic beverages,
11 soft drinks and food which has been prepared for immediate
12 consumption) and prescription and nonprescription medicines,
13 drugs, medical appliances and insulin, urine testing
14 materials, syringes and needles used by diabetics.
15 Beginning January 1, 1990, each month the Department
16 shall pay into the County and Mass Transit District Fund 4%
17 of the revenue realized for the preceding month from the
18 6.25% general rate.
19 Beginning August 1, 2000, each month the Department shall
20 pay into the County and Mass Transit District Fund 20% of the
21 net revenue realized for the preceding month from the 1.25%
22 rate on the selling price of motor fuel and gasohol.
23 Beginning January 1, 1990, each month the Department
24 shall pay into the Local Government Tax Fund 16% of the
25 revenue realized for the preceding month from the 6.25%
26 general rate on transfers of tangible personal property.
27 Beginning August 1, 2000, each month the Department shall
28 pay into the Local Government Tax Fund 80% of the net revenue
29 realized for the preceding month from the 1.25% rate on the
30 selling price of motor fuel and gasohol.
31 Of the remainder of the moneys received by the Department
32 pursuant to this Act, (a) 1.75% thereof shall be paid into
33 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
34 and on and after July 1, 1989, 3.8% thereof shall be paid
SB1310 Enrolled -47- LRB9110257SMdv
1 into the Build Illinois Fund; provided, however, that if in
2 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
3 as the case may be, of the moneys received by the Department
4 and required to be paid into the Build Illinois Fund pursuant
5 to Section 3 of the Retailers' Occupation Tax Act, Section 9
6 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
7 Section 9 of the Service Occupation Tax Act, such Acts being
8 hereinafter called the "Tax Acts" and such aggregate of 2.2%
9 or 3.8%, as the case may be, of moneys being hereinafter
10 called the "Tax Act Amount", and (2) the amount transferred
11 to the Build Illinois Fund from the State and Local Sales Tax
12 Reform Fund shall be less than the Annual Specified Amount
13 (as defined in Section 3 of the Retailers' Occupation Tax
14 Act), an amount equal to the difference shall be immediately
15 paid into the Build Illinois Fund from other moneys received
16 by the Department pursuant to the Tax Acts; and further
17 provided, that if on the last business day of any month the
18 sum of (1) the Tax Act Amount required to be deposited into
19 the Build Illinois Account in the Build Illinois Fund during
20 such month and (2) the amount transferred during such month
21 to the Build Illinois Fund from the State and Local Sales Tax
22 Reform Fund shall have been less than 1/12 of the Annual
23 Specified Amount, an amount equal to the difference shall be
24 immediately paid into the Build Illinois Fund from other
25 moneys received by the Department pursuant to the Tax Acts;
26 and, further provided, that in no event shall the payments
27 required under the preceding proviso result in aggregate
28 payments into the Build Illinois Fund pursuant to this clause
29 (b) for any fiscal year in excess of the greater of (i) the
30 Tax Act Amount or (ii) the Annual Specified Amount for such
31 fiscal year; and, further provided, that the amounts payable
32 into the Build Illinois Fund under this clause (b) shall be
33 payable only until such time as the aggregate amount on
34 deposit under each trust indenture securing Bonds issued and
SB1310 Enrolled -48- LRB9110257SMdv
1 outstanding pursuant to the Build Illinois Bond Act is
2 sufficient, taking into account any future investment income,
3 to fully provide, in accordance with such indenture, for the
4 defeasance of or the payment of the principal of, premium, if
5 any, and interest on the Bonds secured by such indenture and
6 on any Bonds expected to be issued thereafter and all fees
7 and costs payable with respect thereto, all as certified by
8 the Director of the Bureau of the Budget. If on the last
9 business day of any month in which Bonds are outstanding
10 pursuant to the Build Illinois Bond Act, the aggregate of the
11 moneys deposited in the Build Illinois Bond Account in the
12 Build Illinois Fund in such month shall be less than the
13 amount required to be transferred in such month from the
14 Build Illinois Bond Account to the Build Illinois Bond
15 Retirement and Interest Fund pursuant to Section 13 of the
16 Build Illinois Bond Act, an amount equal to such deficiency
17 shall be immediately paid from other moneys received by the
18 Department pursuant to the Tax Acts to the Build Illinois
19 Fund; provided, however, that any amounts paid to the Build
20 Illinois Fund in any fiscal year pursuant to this sentence
21 shall be deemed to constitute payments pursuant to clause (b)
22 of the preceding sentence and shall reduce the amount
23 otherwise payable for such fiscal year pursuant to clause (b)
24 of the preceding sentence. The moneys received by the
25 Department pursuant to this Act and required to be deposited
26 into the Build Illinois Fund are subject to the pledge, claim
27 and charge set forth in Section 12 of the Build Illinois Bond
28 Act.
29 Subject to payment of amounts into the Build Illinois
30 Fund as provided in the preceding paragraph or in any
31 amendment thereto hereafter enacted, the following specified
32 monthly installment of the amount requested in the
33 certificate of the Chairman of the Metropolitan Pier and
34 Exposition Authority provided under Section 8.25f of the
SB1310 Enrolled -49- LRB9110257SMdv
1 State Finance Act, but not in excess of the sums designated
2 as "Total Deposit", shall be deposited in the aggregate from
3 collections under Section 9 of the Use Tax Act, Section 9 of
4 the Service Use Tax Act, Section 9 of the Service Occupation
5 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
6 into the McCormick Place Expansion Project Fund in the
7 specified fiscal years.
8 Fiscal Year Total Deposit
9 1993 $0
10 1994 53,000,000
11 1995 58,000,000
12 1996 61,000,000
13 1997 64,000,000
14 1998 68,000,000
15 1999 71,000,000
16 2000 75,000,000
17 2001 80,000,000
18 2002 84,000,000
19 2003 89,000,000
20 2004 93,000,000
21 2005 97,000,000
22 2006 102,000,000
23 2007 108,000,000
24 2008 115,000,000
25 2009 120,000,000
26 2010 126,000,000
27 2011 132,000,000
28 2012 138,000,000
29 2013 and 145,000,000
30 each fiscal year
31 thereafter that bonds
32 are outstanding under
33 Section 13.2 of the
34 Metropolitan Pier and
SB1310 Enrolled -50- LRB9110257SMdv
1 Exposition Authority
2 Act, but not after fiscal year 2029.
3 Beginning July 20, 1993 and in each month of each fiscal
4 year thereafter, one-eighth of the amount requested in the
5 certificate of the Chairman of the Metropolitan Pier and
6 Exposition Authority for that fiscal year, less the amount
7 deposited into the McCormick Place Expansion Project Fund by
8 the State Treasurer in the respective month under subsection
9 (g) of Section 13 of the Metropolitan Pier and Exposition
10 Authority Act, plus cumulative deficiencies in the deposits
11 required under this Section for previous months and years,
12 shall be deposited into the McCormick Place Expansion Project
13 Fund, until the full amount requested for the fiscal year,
14 but not in excess of the amount specified above as "Total
15 Deposit", has been deposited.
16 Subject to payment of amounts into the Build Illinois
17 Fund and the McCormick Place Expansion Project Fund pursuant
18 to the preceding paragraphs or in any amendment thereto
19 hereafter enacted, each month the Department shall pay into
20 the Local Government Distributive Fund 0.4% of the net
21 revenue realized for the preceding month from the 5% general
22 rate or 0.4% of 80% of the net revenue realized for the
23 preceding month from the 6.25% general rate, as the case may
24 be, on the selling price of tangible personal property which
25 amount shall, subject to appropriation, be distributed as
26 provided in Section 2 of the State Revenue Sharing Act. No
27 payments or distributions pursuant to this paragraph shall be
28 made if the tax imposed by this Act on photoprocessing
29 products is declared unconstitutional, or if the proceeds
30 from such tax are unavailable for distribution because of
31 litigation.
32 Subject to payment of amounts into the Build Illinois
33 Fund, the McCormick Place Expansion Project Fund, and the
34 Local Government Distributive Fund pursuant to the preceding
SB1310 Enrolled -51- LRB9110257SMdv
1 paragraphs or in any amendments thereto hereafter enacted,
2 beginning July 1, 1993, the Department shall each month pay
3 into the Illinois Tax Increment Fund 0.27% of 80% of the net
4 revenue realized for the preceding month from the 6.25%
5 general rate on the selling price of tangible personal
6 property.
7 Remaining moneys received by the Department pursuant to
8 this Act shall be paid into the General Revenue Fund of the
9 State Treasury.
10 The Department may, upon separate written notice to a
11 taxpayer, require the taxpayer to prepare and file with the
12 Department on a form prescribed by the Department within not
13 less than 60 days after receipt of the notice an annual
14 information return for the tax year specified in the notice.
15 Such annual return to the Department shall include a
16 statement of gross receipts as shown by the taxpayer's last
17 Federal income tax return. If the total receipts of the
18 business as reported in the Federal income tax return do not
19 agree with the gross receipts reported to the Department of
20 Revenue for the same period, the taxpayer shall attach to his
21 annual return a schedule showing a reconciliation of the 2
22 amounts and the reasons for the difference. The taxpayer's
23 annual return to the Department shall also disclose the cost
24 of goods sold by the taxpayer during the year covered by such
25 return, opening and closing inventories of such goods for
26 such year, cost of goods used from stock or taken from stock
27 and given away by the taxpayer during such year, pay roll
28 information of the taxpayer's business during such year and
29 any additional reasonable information which the Department
30 deems would be helpful in determining the accuracy of the
31 monthly, quarterly or annual returns filed by such taxpayer
32 as hereinbefore provided for in this Section.
33 If the annual information return required by this Section
34 is not filed when and as required, the taxpayer shall be
SB1310 Enrolled -52- LRB9110257SMdv
1 liable as follows:
2 (i) Until January 1, 1994, the taxpayer shall be
3 liable for a penalty equal to 1/6 of 1% of the tax due
4 from such taxpayer under this Act during the period to be
5 covered by the annual return for each month or fraction
6 of a month until such return is filed as required, the
7 penalty to be assessed and collected in the same manner
8 as any other penalty provided for in this Act.
9 (ii) On and after January 1, 1994, the taxpayer
10 shall be liable for a penalty as described in Section 3-4
11 of the Uniform Penalty and Interest Act.
12 The chief executive officer, proprietor, owner or highest
13 ranking manager shall sign the annual return to certify the
14 accuracy of the information contained therein. Any person
15 who willfully signs the annual return containing false or
16 inaccurate information shall be guilty of perjury and
17 punished accordingly. The annual return form prescribed by
18 the Department shall include a warning that the person
19 signing the return may be liable for perjury.
20 The foregoing portion of this Section concerning the
21 filing of an annual information return shall not apply to a
22 serviceman who is not required to file an income tax return
23 with the United States Government.
24 As soon as possible after the first day of each month,
25 upon certification of the Department of Revenue, the
26 Comptroller shall order transferred and the Treasurer shall
27 transfer from the General Revenue Fund to the Motor Fuel Tax
28 Fund an amount equal to 1.7% of 80% of the net revenue
29 realized under this Act for the second preceding month.
30 Beginning April 1, 2000, this transfer is no longer required
31 and shall not be made.
32 Net revenue realized for a month shall be the revenue
33 collected by the State pursuant to this Act, less the amount
34 paid out during that month as refunds to taxpayers for
SB1310 Enrolled -53- LRB9110257SMdv
1 overpayment of liability.
2 For greater simplicity of administration, it shall be
3 permissible for manufacturers, importers and wholesalers
4 whose products are sold by numerous servicemen in Illinois,
5 and who wish to do so, to assume the responsibility for
6 accounting and paying to the Department all tax accruing
7 under this Act with respect to such sales, if the servicemen
8 who are affected do not make written objection to the
9 Department to this arrangement.
10 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
11 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
12 revised 9-28-99.)
13 Section 20. The Retailers' Occupation Tax Act is amended
14 by changing Sections 2-10, 2d, and 3 as follows:
15 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
16 Sec. 2-10. Rate of tax. Unless otherwise provided in
17 this Section, the tax imposed by this Act is at the rate of
18 6.25% of gross receipts from sales of tangible personal
19 property made in the course of business.
20 Beginning on July 1, 2000 and through December 31, 2000,
21 with respect to motor fuel, as defined in Section 1.1 of the
22 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40
23 of the Use Tax Act, the tax is imposed at the rate of 1.25%.
24 Within 14 days after the effective date of this
25 amendatory Act of the 91st General Assembly, each retailer of
26 motor fuel and gasohol shall cause the following notice to be
27 posted in a prominently visible place on each retail
28 dispensing device that is used to dispense motor fuel or
29 gasohol in the State of Illinois: "As of July 1, 2000, the
30 State of Illinois has eliminated the State's share of sales
31 tax on motor fuel and gasohol through December 31, 2000. The
32 price on this pump should reflect the elimination of the
SB1310 Enrolled -54- LRB9110257SMdv
1 tax." The notice shall be printed in bold print on a sign
2 that is no smaller than 4 inches by 8 inches. The sign shall
3 be clearly visible to customers. Any retailer who fails to
4 post or maintain a required sign through December 31, 2000 is
5 guilty of a petty offense for which the fine shall be $500
6 per day per each retail premises where a violation occurs.
7 With respect to gasohol, as defined in the Use Tax Act,
8 the tax imposed by this Act applies to 70% of the proceeds of
9 sales made on or after January 1, 1990, and before July 1,
10 2003, and to 100% of the proceeds of sales made thereafter.
11 With respect to food for human consumption that is to be
12 consumed off the premises where it is sold (other than
13 alcoholic beverages, soft drinks, and food that has been
14 prepared for immediate consumption) and prescription and
15 nonprescription medicines, drugs, medical appliances,
16 modifications to a motor vehicle for the purpose of rendering
17 it usable by a disabled person, and insulin, urine testing
18 materials, syringes, and needles used by diabetics, for human
19 use, the tax is imposed at the rate of 1%. For the purposes
20 of this Section, the term "soft drinks" means any complete,
21 finished, ready-to-use, non-alcoholic drink, whether
22 carbonated or not, including but not limited to soda water,
23 cola, fruit juice, vegetable juice, carbonated water, and all
24 other preparations commonly known as soft drinks of whatever
25 kind or description that are contained in any closed or
26 sealed bottle, can, carton, or container, regardless of size.
27 "Soft drinks" does not include coffee, tea, non-carbonated
28 water, infant formula, milk or milk products as defined in
29 the Grade A Pasteurized Milk and Milk Products Act, or drinks
30 containing 50% or more natural fruit or vegetable juice.
31 Notwithstanding any other provisions of this Act, "food
32 for human consumption that is to be consumed off the premises
33 where it is sold" includes all food sold through a vending
34 machine, except soft drinks and food products that are
SB1310 Enrolled -55- LRB9110257SMdv
1 dispensed hot from a vending machine, regardless of the
2 location of the vending machine.
3 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
4 91-51, eff. 6-30-99.)
5 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
6 Sec. 2d. Tax prepayment by motor fuel retailer. Any
7 person engaged in the business of selling motor fuel at
8 retail, as defined in the Motor Fuel Tax Law, and who is not
9 a licensed distributor or supplier, as defined in the Motor
10 Fuel Tax Law, shall prepay to his or her distributor,
11 supplier, or other reseller of motor fuel a portion of the
12 tax imposed by this Act if the distributor, supplier, or
13 other reseller of motor fuel is registered under Section 2a
14 or Section 2c of this Act. The prepayment requirement
15 provided for in this Section does not apply to liquid propane
16 gas.
17 Beginning on July 1, 2000 and through December 31, 2000,
18 the Retailers' Occupation Tax paid to the distributor,
19 supplier, or other reseller shall be an amount equal to $0.01
20 $0.04 per gallon of the motor fuel, except gasohol as defined
21 in Section 2-10 of this Act which shall be an amount equal to
22 $0.01 $0.03 per gallon, purchased from the distributor,
23 supplier, or other reseller.
24 Before July 1, 2000 and then beginning on January 1, 2001
25 and thereafter, the Retailers' Occupation Tax paid to the
26 distributor, supplier, or other reseller shall be an amount
27 equal to $0.04 per gallon of the motor fuel, except gasohol
28 as defined in Section 2-10 of this Act which shall be an
29 amount equal to $0.03 per gallon, purchased from the
30 distributor, supplier, or other reseller.
31 Any person engaged in the business of selling motor fuel
32 at retail shall be entitled to a credit against tax due under
33 this Act in an amount equal to the tax paid to the
SB1310 Enrolled -56- LRB9110257SMdv
1 distributor, supplier, or other reseller.
2 Every distributor, supplier, or other reseller registered
3 as provided in Section 2a or Section 2c of this Act shall
4 remit the prepaid tax on all motor fuel that is due from any
5 person engaged in the business of selling at retail motor
6 fuel with the returns filed under Section 2f or Section 3 of
7 this Act, but the vendors discount provided in Section 3
8 shall not apply to the amount of prepaid tax that is
9 remitted. Any distributor or supplier who fails to properly
10 collect and remit the tax shall be liable for the tax. For
11 purposes of this Section, the prepaid tax is due on invoiced
12 gallons sold during a month by the 20th day of the following
13 month.
14 (Source: P.A. 86-1475; 87-14.)
15 (35 ILCS 120/3) (from Ch. 120, par. 442)
16 Sec. 3. Except as provided in this Section, on or before
17 the twentieth day of each calendar month, every person
18 engaged in the business of selling tangible personal property
19 at retail in this State during the preceding calendar month
20 shall file a return with the Department, stating:
21 1. The name of the seller;
22 2. His residence address and the address of his
23 principal place of business and the address of the
24 principal place of business (if that is a different
25 address) from which he engages in the business of selling
26 tangible personal property at retail in this State;
27 3. Total amount of receipts received by him during
28 the preceding calendar month or quarter, as the case may
29 be, from sales of tangible personal property, and from
30 services furnished, by him during such preceding calendar
31 month or quarter;
32 4. Total amount received by him during the
33 preceding calendar month or quarter on charge and time
SB1310 Enrolled -57- LRB9110257SMdv
1 sales of tangible personal property, and from services
2 furnished, by him prior to the month or quarter for which
3 the return is filed;
4 5. Deductions allowed by law;
5 6. Gross receipts which were received by him during
6 the preceding calendar month or quarter and upon the
7 basis of which the tax is imposed;
8 7. The amount of credit provided in Section 2d of
9 this Act;
10 8. The amount of tax due;
11 9. The signature of the taxpayer; and
12 10. Such other reasonable information as the
13 Department may require.
14 If a taxpayer fails to sign a return within 30 days after
15 the proper notice and demand for signature by the Department,
16 the return shall be considered valid and any amount shown to
17 be due on the return shall be deemed assessed.
18 Each return shall be accompanied by the statement of
19 prepaid tax issued pursuant to Section 2e for which credit is
20 claimed.
21 A retailer may accept a Manufacturer's Purchase Credit
22 certification from a purchaser in satisfaction of Use Tax as
23 provided in Section 3-85 of the Use Tax Act if the purchaser
24 provides the appropriate documentation as required by Section
25 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
26 certification, accepted by a retailer as provided in Section
27 3-85 of the Use Tax Act, may be used by that retailer to
28 satisfy Retailers' Occupation Tax liability in the amount
29 claimed in the certification, not to exceed 6.25% of the
30 receipts subject to tax from a qualifying purchase.
31 The Department may require returns to be filed on a
32 quarterly basis. If so required, a return for each calendar
33 quarter shall be filed on or before the twentieth day of the
34 calendar month following the end of such calendar quarter.
SB1310 Enrolled -58- LRB9110257SMdv
1 The taxpayer shall also file a return with the Department for
2 each of the first two months of each calendar quarter, on or
3 before the twentieth day of the following calendar month,
4 stating:
5 1. The name of the seller;
6 2. The address of the principal place of business
7 from which he engages in the business of selling tangible
8 personal property at retail in this State;
9 3. The total amount of taxable receipts received by
10 him during the preceding calendar month from sales of
11 tangible personal property by him during such preceding
12 calendar month, including receipts from charge and time
13 sales, but less all deductions allowed by law;
14 4. The amount of credit provided in Section 2d of
15 this Act;
16 5. The amount of tax due; and
17 6. Such other reasonable information as the
18 Department may require.
19 If a total amount of less than $1 is payable, refundable
20 or creditable, such amount shall be disregarded if it is less
21 than 50 cents and shall be increased to $1 if it is 50 cents
22 or more.
23 Beginning October 1, 1993, a taxpayer who has an average
24 monthly tax liability of $150,000 or more shall make all
25 payments required by rules of the Department by electronic
26 funds transfer. Beginning October 1, 1994, a taxpayer who
27 has an average monthly tax liability of $100,000 or more
28 shall make all payments required by rules of the Department
29 by electronic funds transfer. Beginning October 1, 1995, a
30 taxpayer who has an average monthly tax liability of $50,000
31 or more shall make all payments required by rules of the
32 Department by electronic funds transfer. Beginning October
33 1, 2000, a taxpayer who has an annual tax liability of
34 $200,000 or more shall make all payments required by rules of
SB1310 Enrolled -59- LRB9110257SMdv
1 the Department by electronic funds transfer. The term
2 "annual tax liability" shall be the sum of the taxpayer's
3 liabilities under this Act, and under all other State and
4 local occupation and use tax laws administered by the
5 Department, for the immediately preceding calendar year. The
6 term "average monthly tax liability" shall be the sum of the
7 taxpayer's liabilities under this Act, and under all other
8 State and local occupation and use tax laws administered by
9 the Department, for the immediately preceding calendar year
10 divided by 12.
11 Before August 1 of each year beginning in 1993, the
12 Department shall notify all taxpayers required to make
13 payments by electronic funds transfer. All taxpayers
14 required to make payments by electronic funds transfer shall
15 make those payments for a minimum of one year beginning on
16 October 1.
17 Any taxpayer not required to make payments by electronic
18 funds transfer may make payments by electronic funds transfer
19 with the permission of the Department.
20 All taxpayers required to make payment by electronic
21 funds transfer and any taxpayers authorized to voluntarily
22 make payments by electronic funds transfer shall make those
23 payments in the manner authorized by the Department.
24 The Department shall adopt such rules as are necessary to
25 effectuate a program of electronic funds transfer and the
26 requirements of this Section.
27 Any amount which is required to be shown or reported on
28 any return or other document under this Act shall, if such
29 amount is not a whole-dollar amount, be increased to the
30 nearest whole-dollar amount in any case where the fractional
31 part of a dollar is 50 cents or more, and decreased to the
32 nearest whole-dollar amount where the fractional part of a
33 dollar is less than 50 cents.
34 If the retailer is otherwise required to file a monthly
SB1310 Enrolled -60- LRB9110257SMdv
1 return and if the retailer's average monthly tax liability to
2 the Department does not exceed $200, the Department may
3 authorize his returns to be filed on a quarter annual basis,
4 with the return for January, February and March of a given
5 year being due by April 20 of such year; with the return for
6 April, May and June of a given year being due by July 20 of
7 such year; with the return for July, August and September of
8 a given year being due by October 20 of such year, and with
9 the return for October, November and December of a given year
10 being due by January 20 of the following year.
11 If the retailer is otherwise required to file a monthly
12 or quarterly return and if the retailer's average monthly tax
13 liability with the Department does not exceed $50, the
14 Department may authorize his returns to be filed on an annual
15 basis, with the return for a given year being due by January
16 20 of the following year.
17 Such quarter annual and annual returns, as to form and
18 substance, shall be subject to the same requirements as
19 monthly returns.
20 Notwithstanding any other provision in this Act
21 concerning the time within which a retailer may file his
22 return, in the case of any retailer who ceases to engage in a
23 kind of business which makes him responsible for filing
24 returns under this Act, such retailer shall file a final
25 return under this Act with the Department not more than one
26 month after discontinuing such business.
27 Where the same person has more than one business
28 registered with the Department under separate registrations
29 under this Act, such person may not file each return that is
30 due as a single return covering all such registered
31 businesses, but shall file separate returns for each such
32 registered business.
33 In addition, with respect to motor vehicles, watercraft,
34 aircraft, and trailers that are required to be registered
SB1310 Enrolled -61- LRB9110257SMdv
1 with an agency of this State, every retailer selling this
2 kind of tangible personal property shall file, with the
3 Department, upon a form to be prescribed and supplied by the
4 Department, a separate return for each such item of tangible
5 personal property which the retailer sells, except that
6 where, in the same transaction, a retailer of aircraft,
7 watercraft, motor vehicles or trailers transfers more than
8 one aircraft, watercraft, motor vehicle or trailer to another
9 aircraft, watercraft, motor vehicle retailer or trailer
10 retailer for the purpose of resale, that seller for resale
11 may report the transfer of all aircraft, watercraft, motor
12 vehicles or trailers involved in that transaction to the
13 Department on the same uniform invoice-transaction reporting
14 return form. For purposes of this Section, "watercraft"
15 means a Class 2, Class 3, or Class 4 watercraft as defined in
16 Section 3-2 of the Boat Registration and Safety Act, a
17 personal watercraft, or any boat equipped with an inboard
18 motor.
19 Any retailer who sells only motor vehicles, watercraft,
20 aircraft, or trailers that are required to be registered with
21 an agency of this State, so that all retailers' occupation
22 tax liability is required to be reported, and is reported, on
23 such transaction reporting returns and who is not otherwise
24 required to file monthly or quarterly returns, need not file
25 monthly or quarterly returns. However, those retailers shall
26 be required to file returns on an annual basis.
27 The transaction reporting return, in the case of motor
28 vehicles or trailers that are required to be registered with
29 an agency of this State, shall be the same document as the
30 Uniform Invoice referred to in Section 5-402 of The Illinois
31 Vehicle Code and must show the name and address of the
32 seller; the name and address of the purchaser; the amount of
33 the selling price including the amount allowed by the
34 retailer for traded-in property, if any; the amount allowed
SB1310 Enrolled -62- LRB9110257SMdv
1 by the retailer for the traded-in tangible personal property,
2 if any, to the extent to which Section 1 of this Act allows
3 an exemption for the value of traded-in property; the balance
4 payable after deducting such trade-in allowance from the
5 total selling price; the amount of tax due from the retailer
6 with respect to such transaction; the amount of tax collected
7 from the purchaser by the retailer on such transaction (or
8 satisfactory evidence that such tax is not due in that
9 particular instance, if that is claimed to be the fact); the
10 place and date of the sale; a sufficient identification of
11 the property sold; such other information as is required in
12 Section 5-402 of The Illinois Vehicle Code, and such other
13 information as the Department may reasonably require.
14 The transaction reporting return in the case of
15 watercraft or aircraft must show the name and address of the
16 seller; the name and address of the purchaser; the amount of
17 the selling price including the amount allowed by the
18 retailer for traded-in property, if any; the amount allowed
19 by the retailer for the traded-in tangible personal property,
20 if any, to the extent to which Section 1 of this Act allows
21 an exemption for the value of traded-in property; the balance
22 payable after deducting such trade-in allowance from the
23 total selling price; the amount of tax due from the retailer
24 with respect to such transaction; the amount of tax collected
25 from the purchaser by the retailer on such transaction (or
26 satisfactory evidence that such tax is not due in that
27 particular instance, if that is claimed to be the fact); the
28 place and date of the sale, a sufficient identification of
29 the property sold, and such other information as the
30 Department may reasonably require.
31 Such transaction reporting return shall be filed not
32 later than 20 days after the day of delivery of the item that
33 is being sold, but may be filed by the retailer at any time
34 sooner than that if he chooses to do so. The transaction
SB1310 Enrolled -63- LRB9110257SMdv
1 reporting return and tax remittance or proof of exemption
2 from the Illinois use tax may be transmitted to the
3 Department by way of the State agency with which, or State
4 officer with whom the tangible personal property must be
5 titled or registered (if titling or registration is required)
6 if the Department and such agency or State officer determine
7 that this procedure will expedite the processing of
8 applications for title or registration.
9 With each such transaction reporting return, the retailer
10 shall remit the proper amount of tax due (or shall submit
11 satisfactory evidence that the sale is not taxable if that is
12 the case), to the Department or its agents, whereupon the
13 Department shall issue, in the purchaser's name, a use tax
14 receipt (or a certificate of exemption if the Department is
15 satisfied that the particular sale is tax exempt) which such
16 purchaser may submit to the agency with which, or State
17 officer with whom, he must title or register the tangible
18 personal property that is involved (if titling or
19 registration is required) in support of such purchaser's
20 application for an Illinois certificate or other evidence of
21 title or registration to such tangible personal property.
22 No retailer's failure or refusal to remit tax under this
23 Act precludes a user, who has paid the proper tax to the
24 retailer, from obtaining his certificate of title or other
25 evidence of title or registration (if titling or registration
26 is required) upon satisfying the Department that such user
27 has paid the proper tax (if tax is due) to the retailer. The
28 Department shall adopt appropriate rules to carry out the
29 mandate of this paragraph.
30 If the user who would otherwise pay tax to the retailer
31 wants the transaction reporting return filed and the payment
32 of the tax or proof of exemption made to the Department
33 before the retailer is willing to take these actions and such
34 user has not paid the tax to the retailer, such user may
SB1310 Enrolled -64- LRB9110257SMdv
1 certify to the fact of such delay by the retailer and may
2 (upon the Department being satisfied of the truth of such
3 certification) transmit the information required by the
4 transaction reporting return and the remittance for tax or
5 proof of exemption directly to the Department and obtain his
6 tax receipt or exemption determination, in which event the
7 transaction reporting return and tax remittance (if a tax
8 payment was required) shall be credited by the Department to
9 the proper retailer's account with the Department, but
10 without the 2.1% or 1.75% discount provided for in this
11 Section being allowed. When the user pays the tax directly
12 to the Department, he shall pay the tax in the same amount
13 and in the same form in which it would be remitted if the tax
14 had been remitted to the Department by the retailer.
15 Refunds made by the seller during the preceding return
16 period to purchasers, on account of tangible personal
17 property returned to the seller, shall be allowed as a
18 deduction under subdivision 5 of his monthly or quarterly
19 return, as the case may be, in case the seller had
20 theretofore included the receipts from the sale of such
21 tangible personal property in a return filed by him and had
22 paid the tax imposed by this Act with respect to such
23 receipts.
24 Where the seller is a corporation, the return filed on
25 behalf of such corporation shall be signed by the president,
26 vice-president, secretary or treasurer or by the properly
27 accredited agent of such corporation.
28 Where the seller is a limited liability company, the
29 return filed on behalf of the limited liability company shall
30 be signed by a manager, member, or properly accredited agent
31 of the limited liability company.
32 Except as provided in this Section, the retailer filing
33 the return under this Section shall, at the time of filing
34 such return, pay to the Department the amount of tax imposed
SB1310 Enrolled -65- LRB9110257SMdv
1 by this Act less a discount of 2.1% prior to January 1, 1990
2 and 1.75% on and after January 1, 1990, or $5 per calendar
3 year, whichever is greater, which is allowed to reimburse the
4 retailer for the expenses incurred in keeping records,
5 preparing and filing returns, remitting the tax and supplying
6 data to the Department on request. Any prepayment made
7 pursuant to Section 2d of this Act shall be included in the
8 amount on which such 2.1% or 1.75% discount is computed. In
9 the case of retailers who report and pay the tax on a
10 transaction by transaction basis, as provided in this
11 Section, such discount shall be taken with each such tax
12 remittance instead of when such retailer files his periodic
13 return.
14 Before October 1, 2000, if the taxpayer's average monthly
15 tax liability to the Department under this Act, the Use Tax
16 Act, the Service Occupation Tax Act, and the Service Use Tax
17 Act, excluding any liability for prepaid sales tax to be
18 remitted in accordance with Section 2d of this Act, was
19 $10,000 or more during the preceding 4 complete calendar
20 quarters, he shall file a return with the Department each
21 month by the 20th day of the month next following the month
22 during which such tax liability is incurred and shall make
23 payments to the Department on or before the 7th, 15th, 22nd
24 and last day of the month during which such liability is
25 incurred. On and after October 1, 2000, if the taxpayer's
26 average monthly tax liability to the Department under this
27 Act, the Use Tax Act, the Service Occupation Tax Act, and the
28 Service Use Tax Act, excluding any liability for prepaid
29 sales tax to be remitted in accordance with Section 2d of
30 this Act, was $20,000 or more during the preceding 4 complete
31 calendar quarters, he shall file a return with the Department
32 each month by the 20th day of the month next following the
33 month during which such tax liability is incurred and shall
34 make payment to the Department on or before the 7th, 15th,
SB1310 Enrolled -66- LRB9110257SMdv
1 22nd and last day of the month during which such liability is
2 incurred. If the month during which such tax liability is
3 incurred began prior to January 1, 1985, each payment shall
4 be in an amount equal to 1/4 of the taxpayer's actual
5 liability for the month or an amount set by the Department
6 not to exceed 1/4 of the average monthly liability of the
7 taxpayer to the Department for the preceding 4 complete
8 calendar quarters (excluding the month of highest liability
9 and the month of lowest liability in such 4 quarter period).
10 If the month during which such tax liability is incurred
11 begins on or after January 1, 1985 and prior to January 1,
12 1987, each payment shall be in an amount equal to 22.5% of
13 the taxpayer's actual liability for the month or 27.5% of the
14 taxpayer's liability for the same calendar month of the
15 preceding year. If the month during which such tax liability
16 is incurred begins on or after January 1, 1987 and prior to
17 January 1, 1988, each payment shall be in an amount equal to
18 22.5% of the taxpayer's actual liability for the month or
19 26.25% of the taxpayer's liability for the same calendar
20 month of the preceding year. If the month during which such
21 tax liability is incurred begins on or after January 1, 1988,
22 and prior to January 1, 1989, or begins on or after January
23 1, 1996, each payment shall be in an amount equal to 22.5% of
24 the taxpayer's actual liability for the month or 25% of the
25 taxpayer's liability for the same calendar month of the
26 preceding year. If the month during which such tax liability
27 is incurred begins on or after January 1, 1989, and prior to
28 January 1, 1996, each payment shall be in an amount equal to
29 22.5% of the taxpayer's actual liability for the month or 25%
30 of the taxpayer's liability for the same calendar month of
31 the preceding year or 100% of the taxpayer's actual liability
32 for the quarter monthly reporting period. The amount of such
33 quarter monthly payments shall be credited against the final
34 tax liability of the taxpayer's return for that month.
SB1310 Enrolled -67- LRB9110257SMdv
1 Before October 1, 2000, once applicable, the requirement of
2 the making of quarter monthly payments to the Department by
3 taxpayers having an average monthly tax liability of $10,000
4 or more as determined in the manner provided above shall
5 continue until such taxpayer's average monthly liability to
6 the Department during the preceding 4 complete calendar
7 quarters (excluding the month of highest liability and the
8 month of lowest liability) is less than $9,000, or until such
9 taxpayer's average monthly liability to the Department as
10 computed for each calendar quarter of the 4 preceding
11 complete calendar quarter period is less than $10,000.
12 However, if a taxpayer can show the Department that a
13 substantial change in the taxpayer's business has occurred
14 which causes the taxpayer to anticipate that his average
15 monthly tax liability for the reasonably foreseeable future
16 will fall below the $10,000 threshold stated above, then such
17 taxpayer may petition the Department for a change in such
18 taxpayer's reporting status. On and after October 1, 2000,
19 once applicable, the requirement of the making of quarter
20 monthly payments to the Department by taxpayers having an
21 average monthly tax liability of $20,000 or more as
22 determined in the manner provided above shall continue until
23 such taxpayer's average monthly liability to the Department
24 during the preceding 4 complete calendar quarters (excluding
25 the month of highest liability and the month of lowest
26 liability) is less than $19,000 or until such taxpayer's
27 average monthly liability to the Department as computed for
28 each calendar quarter of the 4 preceding complete calendar
29 quarter period is less than $20,000. However, if a taxpayer
30 can show the Department that a substantial change in the
31 taxpayer's business has occurred which causes the taxpayer to
32 anticipate that his average monthly tax liability for the
33 reasonably foreseeable future will fall below the $20,000
34 threshold stated above, then such taxpayer may petition the
SB1310 Enrolled -68- LRB9110257SMdv
1 Department for a change in such taxpayer's reporting status.
2 The Department shall change such taxpayer's reporting status
3 unless it finds that such change is seasonal in nature and
4 not likely to be long term. If any such quarter monthly
5 payment is not paid at the time or in the amount required by
6 this Section, then the taxpayer shall be liable for penalties
7 and interest on the difference between the minimum amount due
8 as a payment and the amount of such quarter monthly payment
9 actually and timely paid, except insofar as the taxpayer has
10 previously made payments for that month to the Department in
11 excess of the minimum payments previously due as provided in
12 this Section. The Department shall make reasonable rules and
13 regulations to govern the quarter monthly payment amount and
14 quarter monthly payment dates for taxpayers who file on other
15 than a calendar monthly basis.
16 Without regard to whether a taxpayer is required to make
17 quarter monthly payments as specified above, any taxpayer who
18 is required by Section 2d of this Act to collect and remit
19 prepaid taxes and has collected prepaid taxes which average
20 in excess of $25,000 per month during the preceding 2
21 complete calendar quarters, shall file a return with the
22 Department as required by Section 2f and shall make payments
23 to the Department on or before the 7th, 15th, 22nd and last
24 day of the month during which such liability is incurred. If
25 the month during which such tax liability is incurred began
26 prior to the effective date of this amendatory Act of 1985,
27 each payment shall be in an amount not less than 22.5% of the
28 taxpayer's actual liability under Section 2d. If the month
29 during which such tax liability is incurred begins on or
30 after January 1, 1986, each payment shall be in an amount
31 equal to 22.5% of the taxpayer's actual liability for the
32 month or 27.5% of the taxpayer's liability for the same
33 calendar month of the preceding calendar year. If the month
34 during which such tax liability is incurred begins on or
SB1310 Enrolled -69- LRB9110257SMdv
1 after January 1, 1987, each payment shall be in an amount
2 equal to 22.5% of the taxpayer's actual liability for the
3 month or 26.25% of the taxpayer's liability for the same
4 calendar month of the preceding year. The amount of such
5 quarter monthly payments shall be credited against the final
6 tax liability of the taxpayer's return for that month filed
7 under this Section or Section 2f, as the case may be. Once
8 applicable, the requirement of the making of quarter monthly
9 payments to the Department pursuant to this paragraph shall
10 continue until such taxpayer's average monthly prepaid tax
11 collections during the preceding 2 complete calendar quarters
12 is $25,000 or less. If any such quarter monthly payment is
13 not paid at the time or in the amount required, the taxpayer
14 shall be liable for penalties and interest on such
15 difference, except insofar as the taxpayer has previously
16 made payments for that month in excess of the minimum
17 payments previously due.
18 If any payment provided for in this Section exceeds the
19 taxpayer's liabilities under this Act, the Use Tax Act, the
20 Service Occupation Tax Act and the Service Use Tax Act, as
21 shown on an original monthly return, the Department shall, if
22 requested by the taxpayer, issue to the taxpayer a credit
23 memorandum no later than 30 days after the date of payment.
24 The credit evidenced by such credit memorandum may be
25 assigned by the taxpayer to a similar taxpayer under this
26 Act, the Use Tax Act, the Service Occupation Tax Act or the
27 Service Use Tax Act, in accordance with reasonable rules and
28 regulations to be prescribed by the Department. If no such
29 request is made, the taxpayer may credit such excess payment
30 against tax liability subsequently to be remitted to the
31 Department under this Act, the Use Tax Act, the Service
32 Occupation Tax Act or the Service Use Tax Act, in accordance
33 with reasonable rules and regulations prescribed by the
34 Department. If the Department subsequently determined that
SB1310 Enrolled -70- LRB9110257SMdv
1 all or any part of the credit taken was not actually due to
2 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
3 shall be reduced by 2.1% or 1.75% of the difference between
4 the credit taken and that actually due, and that taxpayer
5 shall be liable for penalties and interest on such
6 difference.
7 If a retailer of motor fuel is entitled to a credit under
8 Section 2d of this Act which exceeds the taxpayer's liability
9 to the Department under this Act for the month which the
10 taxpayer is filing a return, the Department shall issue the
11 taxpayer a credit memorandum for the excess.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the Local Government Tax Fund, a special fund
14 in the State treasury which is hereby created, the net
15 revenue realized for the preceding month from the 1% tax on
16 sales of food for human consumption which is to be consumed
17 off the premises where it is sold (other than alcoholic
18 beverages, soft drinks and food which has been prepared for
19 immediate consumption) and prescription and nonprescription
20 medicines, drugs, medical appliances and insulin, urine
21 testing materials, syringes and needles used by diabetics.
22 Beginning January 1, 1990, each month the Department
23 shall pay into the County and Mass Transit District Fund, a
24 special fund in the State treasury which is hereby created,
25 4% of the net revenue realized for the preceding month from
26 the 6.25% general rate.
27 Beginning August 1, 2000, each month the Department shall
28 pay into the County and Mass Transit District Fund 20% of the
29 net revenue realized for the preceding month from the 1.25%
30 rate on the selling price of motor fuel and gasohol.
31 Beginning January 1, 1990, each month the Department
32 shall pay into the Local Government Tax Fund 16% of the net
33 revenue realized for the preceding month from the 6.25%
34 general rate on the selling price of tangible personal
SB1310 Enrolled -71- LRB9110257SMdv
1 property.
2 Beginning August 1, 2000, each month the Department shall
3 pay into the Local Government Tax Fund 80% of the net revenue
4 realized for the preceding month from the 1.25% rate on the
5 selling price of motor fuel and gasohol.
6 Of the remainder of the moneys received by the Department
7 pursuant to this Act, (a) 1.75% thereof shall be paid into
8 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
9 and on and after July 1, 1989, 3.8% thereof shall be paid
10 into the Build Illinois Fund; provided, however, that if in
11 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
12 as the case may be, of the moneys received by the Department
13 and required to be paid into the Build Illinois Fund pursuant
14 to this Act, Section 9 of the Use Tax Act, Section 9 of the
15 Service Use Tax Act, and Section 9 of the Service Occupation
16 Tax Act, such Acts being hereinafter called the "Tax Acts"
17 and such aggregate of 2.2% or 3.8%, as the case may be, of
18 moneys being hereinafter called the "Tax Act Amount", and (2)
19 the amount transferred to the Build Illinois Fund from the
20 State and Local Sales Tax Reform Fund shall be less than the
21 Annual Specified Amount (as hereinafter defined), an amount
22 equal to the difference shall be immediately paid into the
23 Build Illinois Fund from other moneys received by the
24 Department pursuant to the Tax Acts; the "Annual Specified
25 Amount" means the amounts specified below for fiscal years
26 1986 through 1993:
27 Fiscal Year Annual Specified Amount
28 1986 $54,800,000
29 1987 $76,650,000
30 1988 $80,480,000
31 1989 $88,510,000
32 1990 $115,330,000
33 1991 $145,470,000
34 1992 $182,730,000
SB1310 Enrolled -72- LRB9110257SMdv
1 1993 $206,520,000;
2 and means the Certified Annual Debt Service Requirement (as
3 defined in Section 13 of the Build Illinois Bond Act) or the
4 Tax Act Amount, whichever is greater, for fiscal year 1994
5 and each fiscal year thereafter; and further provided, that
6 if on the last business day of any month the sum of (1) the
7 Tax Act Amount required to be deposited into the Build
8 Illinois Bond Account in the Build Illinois Fund during such
9 month and (2) the amount transferred to the Build Illinois
10 Fund from the State and Local Sales Tax Reform Fund shall
11 have been less than 1/12 of the Annual Specified Amount, an
12 amount equal to the difference shall be immediately paid into
13 the Build Illinois Fund from other moneys received by the
14 Department pursuant to the Tax Acts; and, further provided,
15 that in no event shall the payments required under the
16 preceding proviso result in aggregate payments into the Build
17 Illinois Fund pursuant to this clause (b) for any fiscal year
18 in excess of the greater of (i) the Tax Act Amount or (ii)
19 the Annual Specified Amount for such fiscal year. The
20 amounts payable into the Build Illinois Fund under clause (b)
21 of the first sentence in this paragraph shall be payable only
22 until such time as the aggregate amount on deposit under each
23 trust indenture securing Bonds issued and outstanding
24 pursuant to the Build Illinois Bond Act is sufficient, taking
25 into account any future investment income, to fully provide,
26 in accordance with such indenture, for the defeasance of or
27 the payment of the principal of, premium, if any, and
28 interest on the Bonds secured by such indenture and on any
29 Bonds expected to be issued thereafter and all fees and costs
30 payable with respect thereto, all as certified by the
31 Director of the Bureau of the Budget. If on the last
32 business day of any month in which Bonds are outstanding
33 pursuant to the Build Illinois Bond Act, the aggregate of
34 moneys deposited in the Build Illinois Bond Account in the
SB1310 Enrolled -73- LRB9110257SMdv
1 Build Illinois Fund in such month shall be less than the
2 amount required to be transferred in such month from the
3 Build Illinois Bond Account to the Build Illinois Bond
4 Retirement and Interest Fund pursuant to Section 13 of the
5 Build Illinois Bond Act, an amount equal to such deficiency
6 shall be immediately paid from other moneys received by the
7 Department pursuant to the Tax Acts to the Build Illinois
8 Fund; provided, however, that any amounts paid to the Build
9 Illinois Fund in any fiscal year pursuant to this sentence
10 shall be deemed to constitute payments pursuant to clause (b)
11 of the first sentence of this paragraph and shall reduce the
12 amount otherwise payable for such fiscal year pursuant to
13 that clause (b). The moneys received by the Department
14 pursuant to this Act and required to be deposited into the
15 Build Illinois Fund are subject to the pledge, claim and
16 charge set forth in Section 12 of the Build Illinois Bond
17 Act.
18 Subject to payment of amounts into the Build Illinois
19 Fund as provided in the preceding paragraph or in any
20 amendment thereto hereafter enacted, the following specified
21 monthly installment of the amount requested in the
22 certificate of the Chairman of the Metropolitan Pier and
23 Exposition Authority provided under Section 8.25f of the
24 State Finance Act, but not in excess of sums designated as
25 "Total Deposit", shall be deposited in the aggregate from
26 collections under Section 9 of the Use Tax Act, Section 9 of
27 the Service Use Tax Act, Section 9 of the Service Occupation
28 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
29 into the McCormick Place Expansion Project Fund in the
30 specified fiscal years.
31 Fiscal Year Total Deposit
32 1993 $0
33 1994 53,000,000
34 1995 58,000,000
SB1310 Enrolled -74- LRB9110257SMdv
1 1996 61,000,000
2 1997 64,000,000
3 1998 68,000,000
4 1999 71,000,000
5 2000 75,000,000
6 2001 80,000,000
7 2002 84,000,000
8 2003 89,000,000
9 2004 93,000,000
10 2005 97,000,000
11 2006 102,000,000
12 2007 108,000,000
13 2008 115,000,000
14 2009 120,000,000
15 2010 126,000,000
16 2011 132,000,000
17 2012 138,000,000
18 2013 and 145,000,000
19 each fiscal year
20 thereafter that bonds
21 are outstanding under
22 Section 13.2 of the
23 Metropolitan Pier and
24 Exposition Authority
25 Act, but not after fiscal year 2029.
26 Beginning July 20, 1993 and in each month of each fiscal
27 year thereafter, one-eighth of the amount requested in the
28 certificate of the Chairman of the Metropolitan Pier and
29 Exposition Authority for that fiscal year, less the amount
30 deposited into the McCormick Place Expansion Project Fund by
31 the State Treasurer in the respective month under subsection
32 (g) of Section 13 of the Metropolitan Pier and Exposition
33 Authority Act, plus cumulative deficiencies in the deposits
34 required under this Section for previous months and years,
SB1310 Enrolled -75- LRB9110257SMdv
1 shall be deposited into the McCormick Place Expansion Project
2 Fund, until the full amount requested for the fiscal year,
3 but not in excess of the amount specified above as "Total
4 Deposit", has been deposited.
5 Subject to payment of amounts into the Build Illinois
6 Fund and the McCormick Place Expansion Project Fund pursuant
7 to the preceding paragraphs or in any amendment thereto
8 hereafter enacted, each month the Department shall pay into
9 the Local Government Distributive Fund 0.4% of the net
10 revenue realized for the preceding month from the 5% general
11 rate or 0.4% of 80% of the net revenue realized for the
12 preceding month from the 6.25% general rate, as the case may
13 be, on the selling price of tangible personal property which
14 amount shall, subject to appropriation, be distributed as
15 provided in Section 2 of the State Revenue Sharing Act. No
16 payments or distributions pursuant to this paragraph shall be
17 made if the tax imposed by this Act on photoprocessing
18 products is declared unconstitutional, or if the proceeds
19 from such tax are unavailable for distribution because of
20 litigation.
21 Subject to payment of amounts into the Build Illinois
22 Fund, the McCormick Place Expansion Project to the preceding
23 paragraphs or in any amendments thereto hereafter enacted,
24 beginning July 1, 1993, the Department shall each month pay
25 into the Illinois Tax Increment Fund 0.27% of 80% of the net
26 revenue realized for the preceding month from the 6.25%
27 general rate on the selling price of tangible personal
28 property.
29 Of the remainder of the moneys received by the Department
30 pursuant to this Act, 75% thereof shall be paid into the
31 State Treasury and 25% shall be reserved in a special account
32 and used only for the transfer to the Common School Fund as
33 part of the monthly transfer from the General Revenue Fund in
34 accordance with Section 8a of the State Finance Act.
SB1310 Enrolled -76- LRB9110257SMdv
1 The Department may, upon separate written notice to a
2 taxpayer, require the taxpayer to prepare and file with the
3 Department on a form prescribed by the Department within not
4 less than 60 days after receipt of the notice an annual
5 information return for the tax year specified in the notice.
6 Such annual return to the Department shall include a
7 statement of gross receipts as shown by the retailer's last
8 Federal income tax return. If the total receipts of the
9 business as reported in the Federal income tax return do not
10 agree with the gross receipts reported to the Department of
11 Revenue for the same period, the retailer shall attach to his
12 annual return a schedule showing a reconciliation of the 2
13 amounts and the reasons for the difference. The retailer's
14 annual return to the Department shall also disclose the cost
15 of goods sold by the retailer during the year covered by such
16 return, opening and closing inventories of such goods for
17 such year, costs of goods used from stock or taken from stock
18 and given away by the retailer during such year, payroll
19 information of the retailer's business during such year and
20 any additional reasonable information which the Department
21 deems would be helpful in determining the accuracy of the
22 monthly, quarterly or annual returns filed by such retailer
23 as provided for in this Section.
24 If the annual information return required by this Section
25 is not filed when and as required, the taxpayer shall be
26 liable as follows:
27 (i) Until January 1, 1994, the taxpayer shall be
28 liable for a penalty equal to 1/6 of 1% of the tax due
29 from such taxpayer under this Act during the period to be
30 covered by the annual return for each month or fraction
31 of a month until such return is filed as required, the
32 penalty to be assessed and collected in the same manner
33 as any other penalty provided for in this Act.
34 (ii) On and after January 1, 1994, the taxpayer
SB1310 Enrolled -77- LRB9110257SMdv
1 shall be liable for a penalty as described in Section 3-4
2 of the Uniform Penalty and Interest Act.
3 The chief executive officer, proprietor, owner or highest
4 ranking manager shall sign the annual return to certify the
5 accuracy of the information contained therein. Any person
6 who willfully signs the annual return containing false or
7 inaccurate information shall be guilty of perjury and
8 punished accordingly. The annual return form prescribed by
9 the Department shall include a warning that the person
10 signing the return may be liable for perjury.
11 The provisions of this Section concerning the filing of
12 an annual information return do not apply to a retailer who
13 is not required to file an income tax return with the United
14 States Government.
15 As soon as possible after the first day of each month,
16 upon certification of the Department of Revenue, the
17 Comptroller shall order transferred and the Treasurer shall
18 transfer from the General Revenue Fund to the Motor Fuel Tax
19 Fund an amount equal to 1.7% of 80% of the net revenue
20 realized under this Act for the second preceding month.
21 Beginning April 1, 2000, this transfer is no longer required
22 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
SB1310 Enrolled -78- LRB9110257SMdv
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
SB1310 Enrolled -79- LRB9110257SMdv
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. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
5 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
6 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
7 Section 22. The Motor Fuel Tax Law is amended by
8 changing Section 13a as follows:
9 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
10 Sec. 13a. (1) A tax is hereby imposed upon the use of
11 motor fuel upon highways of this State by commercial motor
12 vehicles. The tax shall be comprised of 2 parts. Part (a)
13 shall be at the rate established by Section 2 of this Act, as
14 heretofore or hereafter amended. Part (b) shall be at the
15 rate established by subsection (2) of this Section as now or
16 hereafter amended.
17 (2) A rate shall be established by the Department as of
18 January 1 of each year using the average "selling price", as
19 defined in the Retailers' Occupation Tax Act, per gallon of
20 motor fuel sold in this State during the previous 12 months
21 and multiplying it by 6 1/4% to determine the cents per
22 gallon rate. For the period beginning on July 1, 2000 and
23 through December 31, 2000, the Department shall establish a
24 rate using the average "selling price", as defined in the
25 Retailers' Occupation Tax Act, per gallon of motor fuel sold
26 in this State during calendar year 1999 and multiplying it by
27 1.25% to determine the cents per gallon rate.
28 (Source: P.A. 88-480.)
SB1310 Enrolled -80- LRB9110257SMdv
1 Section 99. Effective date. This Act takes effect on
2 July 1, 2000.
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