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91_SB1310eng
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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 5. The Use Tax Act is amended by changing
5 Sections 3-10 and 9 as follows:
6 (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
7 Sec. 3-10. Rate of tax. Unless otherwise provided in
8 this Section, the tax imposed by this Act is at the rate of
9 6.25% of either the selling price or the fair market value,
10 if any, of the tangible personal property. In all cases
11 where property functionally used or consumed is the same as
12 the property that was purchased at retail, then the tax is
13 imposed on the selling price of the property. In all cases
14 where property functionally used or consumed is a by-product
15 or waste product that has been refined, manufactured, or
16 produced from property purchased at retail, then the tax is
17 imposed on the lower of the fair market value, if any, of the
18 specific property so used in this State or on the selling
19 price of the property purchased at retail. For purposes of
20 this Section "fair market value" means the price at which
21 property would change hands between a willing buyer and a
22 willing seller, neither being under any compulsion to buy or
23 sell and both having reasonable knowledge of the relevant
24 facts. The fair market value shall be established by Illinois
25 sales by the taxpayer of the same property as that
26 functionally used or consumed, or if there are no such sales
27 by the taxpayer, then comparable sales or purchases of
28 property of like kind and character in Illinois.
29 With respect to motor fuel, as defined in Section 1.1 of
30 the Motor Fuel Tax Law, and gasohol, as defined in Section
31 3-40 of the Use Tax Act, the tax is imposed at the rate of
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1 1.25%. If, however, the aggregate tax revenues from motor
2 fuel and gasohol under the Motor Fuel Tax Law during the
3 period from October 1, 2002 through September 30, 2003 are
4 not at least 15% more than the aggregate tax revenues from
5 motor fuel and gasohol under that Law during the period from
6 October 1, 1999 through September 30, 2000, then beginning
7 January 1, 2004 the tax is imposed on motor fuel and gasohol
8 at the 6.25% general rate.
9 With respect to gasohol, the tax imposed by this Act
10 applies to 70% of the proceeds of sales made on or after
11 January 1, 1990, and before July 1, 2003, and to 100% of the
12 proceeds of sales made thereafter.
13 With respect to food for human consumption that is to be
14 consumed off the premises where it is sold (other than
15 alcoholic beverages, soft drinks, and food that has been
16 prepared for immediate consumption) and prescription and
17 nonprescription medicines, drugs, medical appliances,
18 modifications to a motor vehicle for the purpose of rendering
19 it usable by a disabled person, and insulin, urine testing
20 materials, syringes, and needles used by diabetics, for human
21 use, the tax is imposed at the rate of 1%. For the purposes
22 of this Section, the term "soft drinks" means any complete,
23 finished, ready-to-use, non-alcoholic drink, whether
24 carbonated or not, including but not limited to soda water,
25 cola, fruit juice, vegetable juice, carbonated water, and all
26 other preparations commonly known as soft drinks of whatever
27 kind or description that are contained in any closed or
28 sealed bottle, can, carton, or container, regardless of size.
29 "Soft drinks" does not include coffee, tea, non-carbonated
30 water, infant formula, milk or milk products as defined in
31 the Grade A Pasteurized Milk and Milk Products Act, or drinks
32 containing 50% or more natural fruit or vegetable juice.
33 Notwithstanding any other provisions of this Act, "food
34 for human consumption that is to be consumed off the premises
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1 where it is sold" includes all food sold through a vending
2 machine, except soft drinks and food products that are
3 dispensed hot from a vending machine, regardless of the
4 location of the vending machine.
5 If the property that is purchased at retail from a
6 retailer is acquired outside Illinois and used outside
7 Illinois before being brought to Illinois for use here and is
8 taxable under this Act, the "selling price" on which the tax
9 is computed shall be reduced by an amount that represents a
10 reasonable allowance for depreciation for the period of prior
11 out-of-state use.
12 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
13 91-51, eff. 6-30-99.)
14 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
15 Sec. 9. Except as to motor vehicles, watercraft,
16 aircraft, and trailers that are required to be registered
17 with an agency of this State, each retailer required or
18 authorized to collect the tax imposed by this Act shall pay
19 to the Department the amount of such tax (except as otherwise
20 provided) at the time when he is required to file his return
21 for the period during which such tax was collected, less a
22 discount of 2.1% prior to January 1, 1990, and 1.75% on and
23 after January 1, 1990, or $5 per calendar year, whichever is
24 greater, which is allowed to reimburse the retailer for
25 expenses incurred in collecting the tax, keeping records,
26 preparing and filing returns, remitting the tax and supplying
27 data to the Department on request. In the case of retailers
28 who report and pay the tax on a transaction by transaction
29 basis, as provided in this Section, such discount shall be
30 taken with each such tax remittance instead of when such
31 retailer files his periodic return. A retailer need not
32 remit that part of any tax collected by him to the extent
33 that he is required to remit and does remit the tax imposed
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1 by the Retailers' Occupation Tax Act, with respect to the
2 sale of the same property.
3 Where such tangible personal property is sold under a
4 conditional sales contract, or under any other form of sale
5 wherein the payment of the principal sum, or a part thereof,
6 is extended beyond the close of the period for which the
7 return is filed, the retailer, in collecting the tax (except
8 as to motor vehicles, watercraft, aircraft, and trailers that
9 are required to be registered with an agency of this State),
10 may collect for each tax return period, only the tax
11 applicable to that part of the selling price actually
12 received during such tax return period.
13 Except as provided in this Section, on or before the
14 twentieth day of each calendar month, such retailer shall
15 file a return for the preceding calendar month. Such return
16 shall be filed on forms prescribed by the Department and
17 shall furnish such information as the Department may
18 reasonably require.
19 The Department may require returns to be filed on a
20 quarterly basis. If so required, a return for each calendar
21 quarter shall be filed on or before the twentieth day of the
22 calendar month following the end of such calendar quarter.
23 The taxpayer shall also file a return with the Department for
24 each of the first two months of each calendar quarter, on or
25 before the twentieth day of the following calendar month,
26 stating:
27 1. The name of the seller;
28 2. The address of the principal place of business
29 from which he engages in the business of selling tangible
30 personal property at retail in this State;
31 3. The total amount of taxable receipts received by
32 him during the preceding calendar month from sales of
33 tangible personal property by him during such preceding
34 calendar month, including receipts from charge and time
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1 sales, but less all deductions allowed by law;
2 4. The amount of credit provided in Section 2d of
3 this Act;
4 5. The amount of tax due;
5 5-5. The signature of the taxpayer; and
6 6. Such other reasonable information as the
7 Department may require.
8 If a taxpayer fails to sign a return within 30 days after
9 the proper notice and demand for signature by the Department,
10 the return shall be considered valid and any amount shown to
11 be due on the return shall be deemed assessed.
12 Beginning October 1, 1993, a taxpayer who has an average
13 monthly tax liability of $150,000 or more shall make all
14 payments required by rules of the Department by electronic
15 funds transfer. Beginning October 1, 1994, a taxpayer who has
16 an average monthly tax liability of $100,000 or more shall
17 make all payments required by rules of the Department by
18 electronic funds transfer. Beginning October 1, 1995, a
19 taxpayer who has an average monthly tax liability of $50,000
20 or more shall make all payments required by rules of the
21 Department by electronic funds transfer. Beginning October 1,
22 2000, a taxpayer who has an annual tax liability of $200,000
23 or more shall make all payments required by rules of the
24 Department by electronic funds transfer. The term "annual
25 tax liability" shall be the sum of the taxpayer's liabilities
26 under this Act, and under all other State and local
27 occupation and use tax laws administered by the Department,
28 for the immediately preceding calendar year. The term
29 "average monthly tax liability" means the sum of the
30 taxpayer's liabilities under this Act, and under all other
31 State and local occupation and use tax laws administered by
32 the Department, for the immediately preceding calendar year
33 divided by 12.
34 Before August 1 of each year beginning in 1993, the
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1 Department shall notify all taxpayers required to make
2 payments by electronic funds transfer. All taxpayers required
3 to make payments by electronic funds transfer shall make
4 those payments for a minimum of one year beginning on October
5 1.
6 Any taxpayer not required to make payments by electronic
7 funds transfer may make payments by electronic funds transfer
8 with the permission of the Department.
9 All taxpayers required to make payment by electronic
10 funds transfer and any taxpayers authorized to voluntarily
11 make payments by electronic funds transfer shall make those
12 payments in the manner authorized by the Department.
13 The Department shall adopt such rules as are necessary to
14 effectuate a program of electronic funds transfer and the
15 requirements of this Section.
16 Before October 1, 2000, if the taxpayer's average monthly
17 tax liability to the Department under this Act, the
18 Retailers' Occupation Tax Act, the Service Occupation Tax
19 Act, the Service Use Tax Act was $10,000 or more during the
20 preceding 4 complete calendar quarters, he shall file a
21 return with the Department each month by the 20th day of the
22 month next following the month during which such tax
23 liability is incurred and shall make payments to the
24 Department on or before the 7th, 15th, 22nd and last day of
25 the month during which such liability is incurred. On and
26 after October 1, 2000, if the taxpayer's average monthly tax
27 liability to the Department under this Act, the Retailers'
28 Occupation Tax Act, the Service Occupation Tax Act, and the
29 Service Use Tax Act was $20,000 or more during the preceding
30 4 complete calendar quarters, he shall file a return with the
31 Department each month by the 20th day of the month next
32 following the month during which such tax liability is
33 incurred and shall make payment to the Department on or
34 before the 7th, 15th, 22nd and last day of or the month
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1 during which such liability is incurred. If the month during
2 which such tax liability is incurred began prior to January
3 1, 1985, each payment shall be in an amount equal to 1/4 of
4 the taxpayer's actual liability for the month or an amount
5 set by the Department not to exceed 1/4 of the average
6 monthly liability of the taxpayer to the Department for the
7 preceding 4 complete calendar quarters (excluding the month
8 of highest liability and the month of lowest liability in
9 such 4 quarter period). If the month during which such tax
10 liability is incurred begins on or after January 1, 1985, and
11 prior to January 1, 1987, each payment shall be in an amount
12 equal to 22.5% of the taxpayer's actual liability for the
13 month or 27.5% of the taxpayer's liability for the same
14 calendar month of the preceding year. If the month during
15 which such tax liability is incurred begins on or after
16 January 1, 1987, and prior to January 1, 1988, each payment
17 shall be in an amount equal to 22.5% of the taxpayer's actual
18 liability for the month or 26.25% of the taxpayer's liability
19 for the same calendar month of the preceding year. If the
20 month during which such tax liability is incurred begins on
21 or after January 1, 1988, and prior to January 1, 1989, or
22 begins on or after January 1, 1996, each payment shall be in
23 an amount equal to 22.5% of the taxpayer's actual liability
24 for the month or 25% of the taxpayer's liability for the same
25 calendar month of the preceding year. If the month during
26 which such tax liability is incurred begins on or after
27 January 1, 1989, and prior to January 1, 1996, each payment
28 shall be in an amount equal to 22.5% of the taxpayer's actual
29 liability for the month or 25% of the taxpayer's liability
30 for the same calendar month of the preceding year or 100% of
31 the taxpayer's actual liability for the quarter monthly
32 reporting period. The amount of such quarter monthly
33 payments shall be credited against the final tax liability of
34 the taxpayer's return for that month. Before October 1,
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1 2000, once applicable, the requirement of the making of
2 quarter monthly payments to the Department shall continue
3 until such taxpayer's average monthly liability to the
4 Department during the preceding 4 complete calendar quarters
5 (excluding the month of highest liability and the month of
6 lowest liability) is less than $9,000, or until such
7 taxpayer's average monthly liability to the Department as
8 computed for each calendar quarter of the 4 preceding
9 complete calendar quarter period is less than $10,000.
10 However, if a taxpayer can show the Department that a
11 substantial change in the taxpayer's business has occurred
12 which causes the taxpayer to anticipate that his average
13 monthly tax liability for the reasonably foreseeable future
14 will fall below the $10,000 threshold stated above, then such
15 taxpayer may petition the Department for change in such
16 taxpayer's reporting status. On and after October 1, 2000,
17 once applicable, the requirement of the making of quarter
18 monthly payments to the Department shall continue until such
19 taxpayer's average monthly liability to the Department during
20 the preceding 4 complete calendar quarters (excluding the
21 month of highest liability and the month of lowest liability)
22 is less than $19,000 or until such taxpayer's average monthly
23 liability to the Department as computed for each calendar
24 quarter of the 4 preceding complete calendar quarter period
25 is less than $20,000. However, if a taxpayer can show the
26 Department that a substantial change in the taxpayer's
27 business has occurred which causes the taxpayer to anticipate
28 that his average monthly tax liability for the reasonably
29 foreseeable future will fall below the $20,000 threshold
30 stated above, then such taxpayer may petition the Department
31 for a change in such taxpayer's reporting status. The
32 Department shall change such taxpayer's reporting status
33 unless it finds that such change is seasonal in nature and
34 not likely to be long term. If any such quarter monthly
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1 payment is not paid at the time or in the amount required by
2 this Section, then the taxpayer shall be liable for penalties
3 and interest on the difference between the minimum amount due
4 and the amount of such quarter monthly payment actually and
5 timely paid, except insofar as the taxpayer has previously
6 made payments for that month to the Department in excess of
7 the minimum payments previously due as provided in this
8 Section. The Department shall make reasonable rules and
9 regulations to govern the quarter monthly payment amount and
10 quarter monthly payment dates for taxpayers who file on other
11 than a calendar monthly basis.
12 If any such payment provided for in this Section exceeds
13 the taxpayer's liabilities under this Act, the Retailers'
14 Occupation Tax Act, the Service Occupation Tax Act and the
15 Service Use Tax Act, as shown by an original monthly return,
16 the Department shall issue to the taxpayer a credit
17 memorandum no later than 30 days after the date of payment,
18 which memorandum may be submitted by the taxpayer to the
19 Department in payment of tax liability subsequently to be
20 remitted by the taxpayer to the Department or be assigned by
21 the taxpayer to a similar taxpayer under this Act, the
22 Retailers' Occupation Tax Act, the Service Occupation Tax Act
23 or the Service Use Tax Act, in accordance with reasonable
24 rules and regulations to be prescribed by the Department,
25 except that if such excess payment is shown on an original
26 monthly return and is made after December 31, 1986, no credit
27 memorandum shall be issued, unless requested by the taxpayer.
28 If no such request is made, the taxpayer may credit such
29 excess payment against tax liability subsequently to be
30 remitted by the taxpayer to the Department under this Act,
31 the Retailers' Occupation Tax Act, the Service Occupation Tax
32 Act or the Service Use Tax Act, in accordance with reasonable
33 rules and regulations prescribed by the Department. If the
34 Department subsequently determines that all or any part of
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1 the credit taken was not actually due to the taxpayer, the
2 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
3 by 2.1% or 1.75% of the difference between the credit taken
4 and that actually due, and the taxpayer shall be liable for
5 penalties and interest on such difference.
6 If the retailer is otherwise required to file a monthly
7 return and if the retailer's average monthly tax liability to
8 the Department does not exceed $200, the Department may
9 authorize his returns to be filed on a quarter annual basis,
10 with the return for January, February, and March of a given
11 year being due by April 20 of such year; with the return for
12 April, May and June of a given year being due by July 20 of
13 such year; with the return for July, August and September of
14 a given year being due by October 20 of such year, and with
15 the return for October, November and December of a given year
16 being due by January 20 of the following year.
17 If the retailer is otherwise required to file a monthly
18 or quarterly return and if the retailer's average monthly tax
19 liability to the Department does not exceed $50, the
20 Department may authorize his returns to be filed on an annual
21 basis, with the return for a given year being due by January
22 20 of the following year.
23 Such quarter annual and annual returns, as to form and
24 substance, shall be subject to the same requirements as
25 monthly returns.
26 Notwithstanding any other provision in this Act
27 concerning the time within which a retailer may file his
28 return, in the case of any retailer who ceases to engage in a
29 kind of business which makes him responsible for filing
30 returns under this Act, such retailer shall file a final
31 return under this Act with the Department not more than one
32 month after discontinuing such business.
33 In addition, with respect to motor vehicles, watercraft,
34 aircraft, and trailers that are required to be registered
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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 or trailer retailer for
10 the purpose of resale, that seller for resale may report the
11 transfer of all the aircraft, watercraft, motor vehicles or
12 trailers involved in that transaction to the Department on
13 the same uniform invoice-transaction reporting return form.
14 For purposes of this Section, "watercraft" means a Class 2,
15 Class 3, or Class 4 watercraft as defined in Section 3-2 of
16 the Boat Registration and Safety Act, a personal watercraft,
17 or any boat equipped with an inboard motor.
18 The transaction reporting return in the case of motor
19 vehicles or trailers that are required to be registered with
20 an agency of this State, shall be the same document as the
21 Uniform Invoice referred to in Section 5-402 of the Illinois
22 Vehicle Code and must show the name and address of the
23 seller; the name and address of the purchaser; the amount of
24 the selling price including the amount allowed by the
25 retailer for traded-in property, if any; the amount allowed
26 by the retailer for the traded-in tangible personal property,
27 if any, to the extent to which Section 2 of this Act allows
28 an exemption for the value of traded-in property; the balance
29 payable after deducting such trade-in allowance from the
30 total selling price; the amount of tax due from the retailer
31 with respect to such transaction; the amount of tax collected
32 from the purchaser by the retailer on such transaction (or
33 satisfactory evidence that such tax is not due in that
34 particular instance, if that is claimed to be the fact); the
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1 place and date of the sale; a sufficient identification of
2 the property sold; such other information as is required in
3 Section 5-402 of the Illinois Vehicle Code, and such other
4 information as the Department may reasonably require.
5 The transaction reporting return in the case of
6 watercraft and aircraft must show the name and address of the
7 seller; the name and address of the purchaser; the amount of
8 the selling price including the amount allowed by the
9 retailer for traded-in property, if any; the amount allowed
10 by the retailer for the traded-in tangible personal property,
11 if any, to the extent to which Section 2 of this Act allows
12 an exemption for the value of traded-in property; the balance
13 payable after deducting such trade-in allowance from the
14 total selling price; the amount of tax due from the retailer
15 with respect to such transaction; the amount of tax collected
16 from the purchaser by the retailer on such transaction (or
17 satisfactory evidence that such tax is not due in that
18 particular instance, if that is claimed to be the fact); the
19 place and date of the sale, a sufficient identification of
20 the property sold, and such other information as the
21 Department may reasonably require.
22 Such transaction reporting return shall be filed not
23 later than 20 days after the date of delivery of the item
24 that is being sold, but may be filed by the retailer at any
25 time sooner than that if he chooses to do so. The
26 transaction reporting return and tax remittance or proof of
27 exemption from the tax that is imposed by this Act may be
28 transmitted to the Department by way of the State agency with
29 which, or State officer with whom, the tangible personal
30 property must be titled or registered (if titling or
31 registration is required) if the Department and such agency
32 or State officer determine that this procedure will expedite
33 the processing of applications for title or registration.
34 With each such transaction reporting return, the retailer
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1 shall remit the proper amount of tax due (or shall submit
2 satisfactory evidence that the sale is not taxable if that is
3 the case), to the Department or its agents, whereupon the
4 Department shall issue, in the purchaser's name, a tax
5 receipt (or a certificate of exemption if the Department is
6 satisfied that the particular sale is tax exempt) which such
7 purchaser may submit to the agency with which, or State
8 officer with whom, he must title or register the tangible
9 personal property that is involved (if titling or
10 registration is required) in support of such purchaser's
11 application for an Illinois certificate or other evidence of
12 title or registration to such tangible personal property.
13 No retailer's failure or refusal to remit tax under this
14 Act precludes a user, who has paid the proper tax to the
15 retailer, from obtaining his certificate of title or other
16 evidence of title or registration (if titling or registration
17 is required) upon satisfying the Department that such user
18 has paid the proper tax (if tax is due) to the retailer. The
19 Department shall adopt appropriate rules to carry out the
20 mandate of this paragraph.
21 If the user who would otherwise pay tax to the retailer
22 wants the transaction reporting return filed and the payment
23 of tax or proof of exemption made to the Department before
24 the retailer is willing to take these actions and such user
25 has not paid the tax to the retailer, such user may certify
26 to the fact of such delay by the retailer, and may (upon the
27 Department being satisfied of the truth of such
28 certification) transmit the information required by the
29 transaction reporting return and the remittance for tax or
30 proof of exemption directly to the Department and obtain his
31 tax receipt or exemption determination, in which event the
32 transaction reporting return and tax remittance (if a tax
33 payment was required) shall be credited by the Department to
34 the proper retailer's account with the Department, but
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1 without the 2.1% or 1.75% discount provided for in this
2 Section being allowed. When the user pays the tax directly
3 to the Department, he shall pay the tax in the same amount
4 and in the same form in which it would be remitted if the tax
5 had been remitted to the Department by the retailer.
6 Where a retailer collects the tax with respect to the
7 selling price of tangible personal property which he sells
8 and the purchaser thereafter returns such tangible personal
9 property and the retailer refunds the selling price thereof
10 to the purchaser, such retailer shall also refund, to the
11 purchaser, the tax so collected from the purchaser. When
12 filing his return for the period in which he refunds such tax
13 to the purchaser, the retailer may deduct the amount of the
14 tax so refunded by him to the purchaser from any other use
15 tax which such retailer may be required to pay or remit to
16 the Department, as shown by such return, if the amount of the
17 tax to be deducted was previously remitted to the Department
18 by such retailer. If the retailer has not previously
19 remitted the amount of such tax to the Department, he is
20 entitled to no deduction under this Act upon refunding such
21 tax to the purchaser.
22 Any retailer filing a return under this Section shall
23 also include (for the purpose of paying tax thereon) the
24 total tax covered by such return upon the selling price of
25 tangible personal property purchased by him at retail from a
26 retailer, but as to which the tax imposed by this Act was not
27 collected from the retailer filing such return, and such
28 retailer shall remit the amount of such tax to the Department
29 when filing such return.
30 If experience indicates such action to be practicable,
31 the Department may prescribe and furnish a combination or
32 joint return which will enable retailers, who are required to
33 file returns hereunder and also under the Retailers'
34 Occupation Tax Act, to furnish all the return information
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1 required by both Acts on the one form.
2 Where the retailer has more than one business registered
3 with the Department under separate registration under this
4 Act, such retailer may not file each return that is due as a
5 single return covering all such registered businesses, but
6 shall file separate returns for each such registered
7 business.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the State and Local Sales Tax Reform Fund, a
10 special fund in the State Treasury which is hereby created,
11 the net revenue realized for the preceding month from the 1%
12 tax on sales of food for human consumption which is to be
13 consumed off the premises where it is sold (other than
14 alcoholic beverages, soft drinks and food which has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the County and Mass Transit District Fund 4%
21 of the net revenue realized for the preceding month from the
22 6.25% general rate on the selling price of tangible personal
23 property which is purchased outside Illinois at retail from a
24 retailer and which is titled or registered by an agency of
25 this State's government.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the State and Local Sales Tax Reform Fund, a
28 special fund in the State Treasury, 20% of the net revenue
29 realized for the preceding month from the 6.25% general rate
30 on the selling price of tangible personal property, other
31 than tangible personal property which is purchased outside
32 Illinois at retail from a retailer and which is titled or
33 registered by an agency of this State's government.
34 Beginning November 1, 2000, and so long as the rate
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1 remains at 1.25%, each month the Department shall pay into
2 the County and Mass Transit District Fund 20% of the net
3 revenue realized for the preceding month from the 1.25% rate
4 on the selling price of motor fuel and gasohol.
5 Beginning January 1, 1990, each month the Department
6 shall pay into the Local Government Tax Fund 16% of the net
7 revenue realized for the preceding month from the 6.25%
8 general rate on the selling price of tangible personal
9 property which is purchased outside Illinois at retail from a
10 retailer and which is titled or registered by an agency of
11 this State's government.
12 Beginning November 1, 2000, and so long as the rate
13 remains at 1.25%, each month the Department shall pay into
14 the Local Government Tax Fund 80% of the net revenue realized
15 for the preceding month from the 1.25% rate on the selling
16 price of motor fuel and gasohol.
17 Of the remainder of the moneys received by the Department
18 pursuant to this Act, (a) 1.75% thereof shall be paid into
19 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
20 and on and after July 1, 1989, 3.8% thereof shall be paid
21 into the Build Illinois Fund; provided, however, that if in
22 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
23 as the case may be, of the moneys received by the Department
24 and required to be paid into the Build Illinois Fund pursuant
25 to Section 3 of the Retailers' Occupation Tax Act, Section 9
26 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
27 Section 9 of the Service Occupation Tax Act, such Acts being
28 hereinafter called the "Tax Acts" and such aggregate of 2.2%
29 or 3.8%, as the case may be, of moneys being hereinafter
30 called the "Tax Act Amount", and (2) the amount transferred
31 to the Build Illinois Fund from the State and Local Sales Tax
32 Reform Fund shall be less than the Annual Specified Amount
33 (as defined in Section 3 of the Retailers' Occupation Tax
34 Act), an amount equal to the difference shall be immediately
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1 paid into the Build Illinois Fund from other moneys received
2 by the Department pursuant to the Tax Acts; and further
3 provided, that if on the last business day of any month the
4 sum of (1) the Tax Act Amount required to be deposited into
5 the Build Illinois Bond Account in the Build Illinois Fund
6 during such month and (2) the amount transferred during such
7 month to the Build Illinois Fund from the State and Local
8 Sales Tax Reform Fund shall have been less than 1/12 of the
9 Annual Specified Amount, an amount equal to the difference
10 shall be immediately paid into the Build Illinois Fund from
11 other moneys received by the Department pursuant to the Tax
12 Acts; and, further provided, that in no event shall the
13 payments required under the preceding proviso result in
14 aggregate payments into the Build Illinois Fund pursuant to
15 this clause (b) for any fiscal year in excess of the greater
16 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
17 for such fiscal year; and, further provided, that the amounts
18 payable into the Build Illinois Fund under this clause (b)
19 shall be payable only until such time as the aggregate amount
20 on deposit under each trust indenture securing Bonds issued
21 and outstanding pursuant to the Build Illinois Bond Act is
22 sufficient, taking into account any future investment income,
23 to fully provide, in accordance with such indenture, for the
24 defeasance of or the payment of the principal of, premium, if
25 any, and interest on the Bonds secured by such indenture and
26 on any Bonds expected to be issued thereafter and all fees
27 and costs payable with respect thereto, all as certified by
28 the Director of the Bureau of the Budget. If on the last
29 business day of any month in which Bonds are outstanding
30 pursuant to the Build Illinois Bond Act, the aggregate of the
31 moneys deposited in the Build Illinois Bond Account in the
32 Build Illinois Fund in such month shall be less than the
33 amount required to be transferred in such month from the
34 Build Illinois Bond Account to the Build Illinois Bond
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1 Retirement and Interest Fund pursuant to Section 13 of the
2 Build Illinois Bond Act, an amount equal to such deficiency
3 shall be immediately paid from other moneys received by the
4 Department pursuant to the Tax Acts to the Build Illinois
5 Fund; provided, however, that any amounts paid to the Build
6 Illinois Fund in any fiscal year pursuant to this sentence
7 shall be deemed to constitute payments pursuant to clause (b)
8 of the preceding sentence and shall reduce the amount
9 otherwise payable for such fiscal year pursuant to clause (b)
10 of the preceding sentence. The moneys received by the
11 Department pursuant to this Act and required to be deposited
12 into the Build Illinois Fund are subject to the pledge, claim
13 and charge set forth in Section 12 of the Build Illinois Bond
14 Act.
15 Subject to payment of amounts into the Build Illinois
16 Fund as provided in the preceding paragraph or in any
17 amendment thereto hereafter enacted, the following specified
18 monthly installment of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority provided under Section 8.25f of the
21 State Finance Act, but not in excess of the sums designated
22 as "Total Deposit", shall be deposited in the aggregate from
23 collections under Section 9 of the Use Tax Act, Section 9 of
24 the Service Use Tax Act, Section 9 of the Service Occupation
25 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
26 into the McCormick Place Expansion Project Fund in the
27 specified fiscal years.
28 Fiscal Year Total Deposit
29 1993 $0
30 1994 53,000,000
31 1995 58,000,000
32 1996 61,000,000
33 1997 64,000,000
34 1998 68,000,000
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1 1999 71,000,000
2 2000 75,000,000
3 2001 80,000,000
4 2002 84,000,000
5 2003 89,000,000
6 2004 93,000,000
7 2005 97,000,000
8 2006 102,000,000
9 2007 108,000,000
10 2008 115,000,000
11 2009 120,000,000
12 2010 126,000,000
13 2011 132,000,000
14 2012 138,000,000
15 2013 and 145,000,000
16 each fiscal year
17 thereafter that bonds
18 are outstanding under
19 Section 13.2 of the
20 Metropolitan Pier and
21 Exposition Authority
22 Act, but not after fiscal year 2029.
23 Beginning July 20, 1993 and in each month of each fiscal
24 year thereafter, one-eighth of the amount requested in the
25 certificate of the Chairman of the Metropolitan Pier and
26 Exposition Authority for that fiscal year, less the amount
27 deposited into the McCormick Place Expansion Project Fund by
28 the State Treasurer in the respective month under subsection
29 (g) of Section 13 of the Metropolitan Pier and Exposition
30 Authority Act, plus cumulative deficiencies in the deposits
31 required under this Section for previous months and years,
32 shall be deposited into the McCormick Place Expansion Project
33 Fund, until the full amount requested for the fiscal year,
34 but not in excess of the amount specified above as "Total
SB1310 Engrossed -20- LRB9110257SMdv
1 Deposit", has been deposited.
2 Subject to payment of amounts into the Build Illinois
3 Fund and the McCormick Place Expansion Project Fund pursuant
4 to the preceding paragraphs or in any amendment thereto
5 hereafter enacted, each month the Department shall pay into
6 the Local Government Distributive Fund .4% of the net revenue
7 realized for the preceding month from the 5% general rate, or
8 .4% of 80% of the net revenue realized for the preceding
9 month from the 6.25% general rate, as the case may be, on the
10 selling price of tangible personal property which amount
11 shall, subject to appropriation, be distributed as provided
12 in Section 2 of the State Revenue Sharing Act. No payments or
13 distributions pursuant to this paragraph shall be made if the
14 tax imposed by this Act on photoprocessing products is
15 declared unconstitutional, or if the proceeds from such tax
16 are unavailable for distribution because of 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 Of the remainder of the moneys received by the Department
27 pursuant to this Act, 75% thereof shall be paid into the
28 State Treasury and 25% shall be reserved in a special account
29 and used only for the transfer to the Common School Fund as
30 part of the monthly transfer from the General Revenue Fund in
31 accordance with Section 8a of the State Finance Act.
32 As soon as possible after the first day of each month,
33 upon certification of the Department of Revenue, the
34 Comptroller shall order transferred and the Treasurer shall
SB1310 Engrossed -21- LRB9110257SMdv
1 transfer from the General Revenue Fund to the Motor Fuel Tax
2 Fund an amount equal to 1.7% of 80% of the net revenue
3 realized under this Act for the second preceding month.
4 Beginning April 1, 2000, this transfer is no longer required
5 and shall not be made.
6 Net revenue realized for a month shall be the revenue
7 collected by the State pursuant to this Act, less the amount
8 paid out during that month as refunds to taxpayers for
9 overpayment of liability.
10 For greater simplicity of administration, manufacturers,
11 importers and wholesalers whose products are sold at retail
12 in Illinois by numerous retailers, and who wish to do so, may
13 assume the responsibility for accounting and paying to the
14 Department all tax accruing under this Act with respect to
15 such sales, if the retailers who are affected do not make
16 written objection to the Department to this arrangement.
17 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
18 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
19 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
20 Section 10. The Service Use Tax Act is amended by
21 changing Sections 3-10 and 9 as follows:
22 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
23 Sec. 3-10. Rate of tax. Unless otherwise provided in
24 this Section, the tax imposed by this Act is at the rate of
25 6.25% of the selling price of tangible personal property
26 transferred as an incident to the sale of service, but, for
27 the purpose of computing this tax, in no event shall the
28 selling price be less than the cost price of the property to
29 the serviceman.
30 With respect to motor fuel, as defined in Section 1.1 of
31 the Motor Fuel Tax Law, and gasohol, as defined in Section
32 3-40 of the Use Tax Act, the tax is imposed at the rate of
SB1310 Engrossed -22- LRB9110257SMdv
1 1.25%. If, however, the aggregate tax revenues from motor
2 fuel and gasohol under the Motor Fuel Tax Law during the
3 period from October 1, 2002 through September 30, 2003 are
4 not at least 15% more than the aggregate tax revenues from
5 motor fuel and gasohol under that Law during the period from
6 October 1, 1999 through September 30, 2000, then beginning
7 January 1, 2004 the tax is imposed on motor fuel and gasohol
8 at the 6.25% general rate.
9 With respect to gasohol, as defined in the Use Tax Act,
10 the tax imposed by this Act applies to 70% of the selling
11 price of property transferred as an incident to the sale of
12 service on or after January 1, 1990, and before July 1, 2003,
13 and to 100% of the selling price thereafter.
14 At the election of any registered serviceman made for
15 each fiscal year, sales of service in which the aggregate
16 annual cost price of tangible personal property transferred
17 as an incident to the sales of service is less than 35%, or
18 75% in the case of servicemen transferring prescription drugs
19 or servicemen engaged in graphic arts production, of the
20 aggregate annual total gross receipts from all sales of
21 service, the tax imposed by this Act shall be based on the
22 serviceman's cost price of the tangible personal property
23 transferred as an incident to the sale of those services.
24 The tax shall be imposed at the rate of 1% on food
25 prepared for immediate consumption and transferred incident
26 to a sale of service subject to this Act or the Service
27 Occupation Tax Act by an entity licensed under the Hospital
28 Licensing Act, the Nursing Home Care Act, or the Child Care
29 Act of 1969. The tax shall also be imposed at the rate of 1%
30 on food for human consumption that is to be consumed off the
31 premises where it is sold (other than alcoholic beverages,
32 soft drinks, and food that has been prepared for immediate
33 consumption and is not otherwise included in this paragraph)
34 and prescription and nonprescription medicines, drugs,
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1 medical appliances, modifications to a motor vehicle for the
2 purpose of rendering it usable by a disabled person, and
3 insulin, urine testing materials, syringes, and needles used
4 by diabetics, for human use. For the purposes of this
5 Section, the term "soft drinks" means any complete, finished,
6 ready-to-use, non-alcoholic drink, whether carbonated or not,
7 including but not limited to soda water, cola, fruit juice,
8 vegetable juice, carbonated water, and all other preparations
9 commonly known as soft drinks of whatever kind or description
10 that are contained in any closed or sealed bottle, can,
11 carton, or container, regardless of size. "Soft drinks" does
12 not include coffee, tea, non-carbonated water, infant
13 formula, milk or milk products as defined in the Grade A
14 Pasteurized Milk and Milk Products Act, or drinks containing
15 50% or more natural fruit or vegetable juice.
16 Notwithstanding any other provisions of this Act, "food
17 for human consumption that is to be consumed off the premises
18 where it is sold" includes all food sold through a vending
19 machine, except soft drinks and food products that are
20 dispensed hot from a vending machine, regardless of the
21 location of the vending machine.
22 If the property that is acquired from a serviceman is
23 acquired outside Illinois and used outside Illinois before
24 being brought to Illinois for use here and is taxable under
25 this Act, the "selling price" on which the tax is computed
26 shall be reduced by an amount that represents a reasonable
27 allowance for depreciation for the period of prior
28 out-of-state use.
29 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
30 91-51, eff. 6-30-99; 91-541, eff. 8-13-99.)
31 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
32 Sec. 9. Each serviceman required or authorized to
33 collect the tax herein imposed shall pay to the Department
SB1310 Engrossed -24- LRB9110257SMdv
1 the amount of such tax (except as otherwise provided) at the
2 time when he is required to file his return for the period
3 during which such tax was collected, less a discount of 2.1%
4 prior to January 1, 1990 and 1.75% on and after January 1,
5 1990, or $5 per calendar year, whichever is greater, which is
6 allowed to reimburse the serviceman for expenses incurred in
7 collecting the tax, keeping records, preparing and filing
8 returns, remitting the tax and supplying data to the
9 Department on request. A serviceman need not remit that part
10 of any tax collected by him to the extent that he is required
11 to pay and does pay the tax imposed by the Service Occupation
12 Tax Act with respect to his sale of service involving the
13 incidental transfer by him of the same property.
14 Except as provided hereinafter in this Section, on or
15 before the twentieth day of each calendar month, such
16 serviceman shall file a return for the preceding calendar
17 month in accordance with reasonable Rules and Regulations to
18 be promulgated by the Department. Such return shall be filed
19 on a form prescribed by the Department and shall contain such
20 information as the Department may reasonably require.
21 The Department may require returns to be filed on a
22 quarterly basis. If so required, a return for each calendar
23 quarter shall be filed on or before the twentieth day of the
24 calendar month following the end of such calendar quarter.
25 The taxpayer shall also file a return with the Department for
26 each of the first two months of each calendar quarter, on or
27 before the twentieth day of the following calendar month,
28 stating:
29 1. The name of the seller;
30 2. The address of the principal place of business
31 from which he engages in business as a serviceman in this
32 State;
33 3. The total amount of taxable receipts received by
34 him during the preceding calendar month, including
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1 receipts from charge and time sales, but less all
2 deductions allowed by law;
3 4. The amount of credit provided in Section 2d of
4 this Act;
5 5. The amount of tax due;
6 5-5. The signature of the taxpayer; and
7 6. Such other reasonable information as the
8 Department may require.
9 If a taxpayer fails to sign a return within 30 days after
10 the proper notice and demand for signature by the Department,
11 the return shall be considered valid and any amount shown to
12 be due on the return shall be deemed assessed.
13 Beginning October 1, 1993, a taxpayer who has an average
14 monthly tax liability of $150,000 or more shall make all
15 payments required by rules of the Department by electronic
16 funds transfer. Beginning October 1, 1994, a taxpayer who
17 has an average monthly tax liability of $100,000 or more
18 shall make all payments required by rules of the Department
19 by electronic funds transfer. Beginning October 1, 1995, a
20 taxpayer who has an average monthly tax liability of $50,000
21 or more shall make all payments required by rules of the
22 Department by electronic funds transfer. Beginning October 1,
23 2000, a taxpayer who has an annual tax liability of $200,000
24 or more shall make all payments required by rules of the
25 Department by electronic funds transfer. The term "annual
26 tax liability" shall be the sum of the taxpayer's liabilities
27 under this Act, and under all other State and local
28 occupation and use tax laws administered by the Department,
29 for the immediately preceding calendar year. The term
30 "average monthly tax liability" means the sum of the
31 taxpayer's liabilities under this Act, and under all other
32 State and local occupation and use tax laws administered by
33 the Department, for the immediately preceding calendar year
34 divided by 12.
SB1310 Engrossed -26- LRB9110257SMdv
1 Before August 1 of each year beginning in 1993, the
2 Department shall notify all taxpayers required to make
3 payments by electronic funds transfer. All taxpayers required
4 to make payments by electronic funds transfer shall make
5 those payments for a minimum of one year beginning on October
6 1.
7 Any taxpayer not required to make payments by electronic
8 funds transfer may make payments by electronic funds transfer
9 with the permission of the Department.
10 All taxpayers required to make payment by electronic
11 funds transfer and any taxpayers authorized to voluntarily
12 make payments by electronic funds transfer shall make those
13 payments in the manner authorized by the Department.
14 The Department shall adopt such rules as are necessary to
15 effectuate a program of electronic funds transfer and the
16 requirements of this Section.
17 If the serviceman is otherwise required to file a monthly
18 return and if the serviceman's average monthly tax liability
19 to the Department does not exceed $200, the Department may
20 authorize his returns to be filed on a quarter annual basis,
21 with the return for January, February and March of a given
22 year being due by April 20 of such year; with the return for
23 April, May and June of a given year being due by July 20 of
24 such year; with the return for July, August and September of
25 a given year being due by October 20 of such year, and with
26 the return for October, November and December of a given year
27 being due by January 20 of the following year.
28 If the serviceman is otherwise required to file a monthly
29 or quarterly return and if the serviceman's average monthly
30 tax liability to the Department does not exceed $50, the
31 Department may authorize his returns to be filed on an annual
32 basis, with the return for a given year being due by January
33 20 of the following year.
34 Such quarter annual and annual returns, as to form and
SB1310 Engrossed -27- LRB9110257SMdv
1 substance, shall be subject to the same requirements as
2 monthly returns.
3 Notwithstanding any other provision in this Act
4 concerning the time within which a serviceman may file his
5 return, in the case of any serviceman who ceases to engage in
6 a kind of business which makes him responsible for filing
7 returns under this Act, such serviceman shall file a final
8 return under this Act with the Department not more than 1
9 month after discontinuing such business.
10 Where a serviceman collects the tax with respect to the
11 selling price of property which he sells and the purchaser
12 thereafter returns such property and the serviceman refunds
13 the selling price thereof to the purchaser, such serviceman
14 shall also refund, to the purchaser, the tax so collected
15 from the purchaser. When filing his return for the period in
16 which he refunds such tax to the purchaser, the serviceman
17 may deduct the amount of the tax so refunded by him to the
18 purchaser from any other Service Use Tax, Service Occupation
19 Tax, retailers' occupation tax or use tax which such
20 serviceman may be required to pay or remit to the Department,
21 as shown by such return, provided that the amount of the tax
22 to be deducted shall previously have been remitted to the
23 Department by such serviceman. If the serviceman shall not
24 previously have remitted the amount of such tax to the
25 Department, he shall be entitled to no deduction hereunder
26 upon refunding such tax to the purchaser.
27 Any serviceman filing a return hereunder shall also
28 include the total tax upon the selling price of tangible
29 personal property purchased for use by him as an incident to
30 a sale of service, and such serviceman shall remit the amount
31 of such tax to the Department when filing such return.
32 If experience indicates such action to be practicable,
33 the Department may prescribe and furnish a combination or
34 joint return which will enable servicemen, who are required
SB1310 Engrossed -28- LRB9110257SMdv
1 to file returns hereunder and also under the Service
2 Occupation Tax Act, to furnish all the return information
3 required by both Acts on the one form.
4 Where the serviceman has more than one business
5 registered with the Department under separate registration
6 hereunder, such serviceman shall not file each return that is
7 due as a single return covering all such registered
8 businesses, but shall file separate returns for each such
9 registered business.
10 Beginning January 1, 1990, each month the Department
11 shall pay into the State and Local Tax Reform Fund, a special
12 fund in the State Treasury, the net revenue realized for the
13 preceding month from the 1% tax on sales of food for human
14 consumption which is to be consumed off the premises where it
15 is sold (other than alcoholic beverages, soft drinks and food
16 which has been prepared for immediate consumption) and
17 prescription and nonprescription medicines, drugs, medical
18 appliances and insulin, urine testing materials, syringes and
19 needles used by diabetics.
20 Beginning November 1, 2000, and so long as the rate
21 remains at 1.25%, each month the Department shall pay into
22 the County and Mass Transit District Fund 20% of the net
23 revenue realized for the preceding month from the 1.25% rate
24 on the selling price of motor fuel and gasohol.
25 Beginning January 1, 1990, each month the Department
26 shall pay into the State and Local Sales Tax Reform Fund 20%
27 of the net revenue realized for the preceding month from the
28 6.25% general rate on transfers of tangible personal
29 property, other than tangible personal property which is
30 purchased outside Illinois at retail from a retailer and
31 which is titled or registered by an agency of this State's
32 government.
33 Beginning November 1, 2000, and so long as the rate
34 remains at 1.25%, each month the Department shall pay into
SB1310 Engrossed -29- LRB9110257SMdv
1 the Local Government Tax Fund 80% of the net revenue realized
2 for the preceding month from the 1.25% rate on the selling
3 price of motor fuel and gasohol.
4 Of the remainder of the moneys received by the Department
5 pursuant to this Act, (a) 1.75% thereof shall be paid into
6 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
7 and on and after July 1, 1989, 3.8% thereof shall be paid
8 into the Build Illinois Fund; provided, however, that if in
9 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
10 as the case may be, of the moneys received by the Department
11 and required to be paid into the Build Illinois Fund pursuant
12 to Section 3 of the Retailers' Occupation Tax Act, Section 9
13 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
14 Section 9 of the Service Occupation Tax Act, such Acts being
15 hereinafter called the "Tax Acts" and such aggregate of 2.2%
16 or 3.8%, as the case may be, of moneys being hereinafter
17 called the "Tax Act Amount", and (2) the amount transferred
18 to the Build Illinois Fund from the State and Local Sales Tax
19 Reform Fund shall be less than the Annual Specified Amount
20 (as defined in Section 3 of the Retailers' Occupation Tax
21 Act), an amount equal to the difference shall be immediately
22 paid into the Build Illinois Fund from other moneys received
23 by the Department pursuant to the Tax Acts; and further
24 provided, that if on the last business day of any month the
25 sum of (1) the Tax Act Amount required to be deposited into
26 the Build Illinois Bond Account in the Build Illinois Fund
27 during such month and (2) the amount transferred during such
28 month to the Build Illinois Fund from the State and Local
29 Sales Tax Reform Fund shall have been less than 1/12 of the
30 Annual Specified Amount, an amount equal to the difference
31 shall be immediately paid into the Build Illinois Fund from
32 other moneys received by the Department pursuant to the Tax
33 Acts; and, further provided, that in no event shall the
34 payments required under the preceding proviso result in
SB1310 Engrossed -30- LRB9110257SMdv
1 aggregate payments into the Build Illinois Fund pursuant to
2 this clause (b) for any fiscal year in excess of the greater
3 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
4 for such fiscal year; and, further provided, that the amounts
5 payable into the Build Illinois Fund under this clause (b)
6 shall be payable only until such time as the aggregate amount
7 on deposit under each trust indenture securing Bonds issued
8 and outstanding pursuant to the Build Illinois Bond Act is
9 sufficient, taking into account any future investment income,
10 to fully provide, in accordance with such indenture, for the
11 defeasance of or the payment of the principal of, premium, if
12 any, and interest on the Bonds secured by such indenture and
13 on any Bonds expected to be issued thereafter and all fees
14 and costs payable with respect thereto, all as certified by
15 the Director of the Bureau of the Budget. If on the last
16 business day of any month in which Bonds are outstanding
17 pursuant to the Build Illinois Bond Act, the aggregate of the
18 moneys deposited in the Build Illinois Bond Account in the
19 Build Illinois Fund in such month shall be less than the
20 amount required to be transferred in such month from the
21 Build Illinois Bond Account to the Build Illinois Bond
22 Retirement and Interest Fund pursuant to Section 13 of the
23 Build Illinois Bond Act, an amount equal to such deficiency
24 shall be immediately paid from other moneys received by the
25 Department pursuant to the Tax Acts to the Build Illinois
26 Fund; provided, however, that any amounts paid to the Build
27 Illinois Fund in any fiscal year pursuant to this sentence
28 shall be deemed to constitute payments pursuant to clause (b)
29 of the preceding sentence and shall reduce the amount
30 otherwise payable for such fiscal year pursuant to clause (b)
31 of the preceding sentence. The moneys received by the
32 Department pursuant to this Act and required to be deposited
33 into the Build Illinois Fund are subject to the pledge, claim
34 and charge set forth in Section 12 of the Build Illinois Bond
SB1310 Engrossed -31- LRB9110257SMdv
1 Act.
2 Subject to payment of amounts into the Build Illinois
3 Fund as provided in the preceding paragraph or in any
4 amendment thereto hereafter enacted, the following specified
5 monthly installment of the amount requested in the
6 certificate of the Chairman of the Metropolitan Pier and
7 Exposition Authority provided under Section 8.25f of the
8 State Finance Act, but not in excess of the sums designated
9 as "Total Deposit", shall be deposited in the aggregate from
10 collections under Section 9 of the Use Tax Act, Section 9 of
11 the Service Use Tax Act, Section 9 of the Service Occupation
12 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
13 into the McCormick Place Expansion Project Fund in the
14 specified fiscal years.
15 Fiscal Year Total Deposit
16 1993 $0
17 1994 53,000,000
18 1995 58,000,000
19 1996 61,000,000
20 1997 64,000,000
21 1998 68,000,000
22 1999 71,000,000
23 2000 75,000,000
24 2001 80,000,000
25 2002 84,000,000
26 2003 89,000,000
27 2004 93,000,000
28 2005 97,000,000
29 2006 102,000,000
30 2007 108,000,000
31 2008 115,000,000
32 2009 120,000,000
33 2010 126,000,000
34 2011 132,000,000
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1 2012 138,000,000
2 2013 and 145,000,000
3 each fiscal year
4 thereafter that bonds
5 are outstanding under
6 Section 13.2 of the
7 Metropolitan Pier and
8 Exposition Authority Act,
9 but not after fiscal year 2029.
10 Beginning July 20, 1993 and in each month of each fiscal
11 year thereafter, one-eighth of the amount requested in the
12 certificate of the Chairman of the Metropolitan Pier and
13 Exposition Authority for that fiscal year, less the amount
14 deposited into the McCormick Place Expansion Project Fund by
15 the State Treasurer in the respective month under subsection
16 (g) of Section 13 of the Metropolitan Pier and Exposition
17 Authority Act, plus cumulative deficiencies in the deposits
18 required under this Section for previous months and years,
19 shall be deposited into the McCormick Place Expansion Project
20 Fund, until the full amount requested for the fiscal year,
21 but not in excess of the amount specified above as "Total
22 Deposit", has been deposited.
23 Subject to payment of amounts into the Build Illinois
24 Fund and the McCormick Place Expansion Project Fund pursuant
25 to the preceding paragraphs or in any amendment thereto
26 hereafter enacted, each month the Department shall pay into
27 the Local Government Distributive Fund 0.4% of the net
28 revenue realized for the preceding month from the 5% general
29 rate or 0.4% of 80% of the net revenue realized for the
30 preceding month from the 6.25% general rate, as the case may
31 be, on the selling price of tangible personal property which
32 amount shall, subject to appropriation, be distributed as
33 provided in Section 2 of the State Revenue Sharing Act. No
34 payments or distributions pursuant to this paragraph shall be
SB1310 Engrossed -33- LRB9110257SMdv
1 made if the tax imposed by this Act on photo processing
2 products is declared unconstitutional, or if the proceeds
3 from such tax are unavailable for distribution because of
4 litigation.
5 Subject to payment of amounts into the Build Illinois
6 Fund, the McCormick Place Expansion Project Fund, and the
7 Local Government Distributive Fund pursuant to the preceding
8 paragraphs or in any amendments thereto hereafter enacted,
9 beginning July 1, 1993, the Department shall each month pay
10 into the Illinois Tax Increment Fund 0.27% of 80% of the net
11 revenue realized for the preceding month from the 6.25%
12 general rate on the selling price of tangible personal
13 property.
14 All remaining moneys received by the Department pursuant
15 to this Act shall be paid into the General Revenue Fund of
16 the State Treasury.
17 As soon as possible after the first day of each month,
18 upon certification of the Department of Revenue, the
19 Comptroller shall order transferred and the Treasurer shall
20 transfer from the General Revenue Fund to the Motor Fuel Tax
21 Fund an amount equal to 1.7% of 80% of the net revenue
22 realized under this Act for the second preceding month.
23 Beginning April 1, 2000, this transfer is no longer required
24 and shall not be made.
25 Net revenue realized for a month shall be the revenue
26 collected by the State pursuant to this Act, less the amount
27 paid out during that month as refunds to taxpayers for
28 overpayment of liability.
29 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
30 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
31 revised 9-27-99.)
32 Section 15. The Service Occupation Tax Act is amended by
33 changing Sections 3-10 and 9 as follows:
SB1310 Engrossed -34- LRB9110257SMdv
1 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
2 Sec. 3-10. Rate of tax. Unless otherwise provided in
3 this Section, the tax imposed by this Act is at the rate of
4 6.25% of the "selling price", as defined in Section 2 of the
5 Service Use Tax Act, of the tangible personal property. For
6 the purpose of computing this tax, in no event shall the
7 "selling price" be less than the cost price to the serviceman
8 of the tangible personal property transferred. The selling
9 price of each item of tangible personal property transferred
10 as an incident of a sale of service may be shown as a
11 distinct and separate item on the serviceman's billing to the
12 service customer. If the selling price is not so shown, the
13 selling price of the tangible personal property is deemed to
14 be 50% of the serviceman's entire billing to the service
15 customer. When, however, a serviceman contracts to design,
16 develop, and produce special order machinery or equipment,
17 the tax imposed by this Act shall be based on the
18 serviceman's cost price of the tangible personal property
19 transferred incident to the completion of the contract.
20 With respect to motor fuel, as defined in Section 1.1 of
21 the Motor Fuel Tax Law, and gasohol, as defined in Section
22 3-40 of the Use Tax Act, the tax is imposed at the rate of
23 1.25%. If, however, the aggregate tax revenues from motor
24 fuel and gasohol under the Motor Fuel Tax Law during the
25 period from October 1, 2002 through September 30, 2003 are
26 not at least 15% more than the aggregate tax revenues from
27 motor fuel and gasohol under that Law during the period from
28 October 1, 1999 through September 30, 2000, then beginning
29 January 1, 2004 the tax is imposed on motor fuel and gasohol
30 at the 6.25% general rate.
31 With respect to gasohol, as defined in the Use Tax Act,
32 the tax imposed by this Act shall apply to 70% of the cost
33 price of property transferred as an incident to the sale of
34 service on or after January 1, 1990, and before July 1, 2003,
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1 and to 100% of the cost price thereafter.
2 At the election of any registered serviceman made for
3 each fiscal year, sales of service in which the aggregate
4 annual cost price of tangible personal property transferred
5 as an incident to the sales of service is less than 35%, or
6 75% in the case of servicemen transferring prescription drugs
7 or servicemen engaged in graphic arts production, of the
8 aggregate annual total gross receipts from all sales of
9 service, the tax imposed by this Act shall be based on the
10 serviceman's cost price of the tangible personal property
11 transferred incident to the sale of those services.
12 The tax shall be imposed at the rate of 1% on food
13 prepared for immediate consumption and transferred incident
14 to a sale of service subject to this Act or the Service
15 Occupation Tax Act by an entity licensed under the Hospital
16 Licensing Act, the Nursing Home Care Act, or the Child Care
17 Act of 1969. The tax shall also be imposed at the rate of 1%
18 on food for human consumption that is to be consumed off the
19 premises where it is sold (other than alcoholic beverages,
20 soft drinks, and food that has been prepared for immediate
21 consumption and is not otherwise included in this paragraph)
22 and prescription and nonprescription medicines, drugs,
23 medical appliances, modifications to a motor vehicle for the
24 purpose of rendering it usable by a disabled person, and
25 insulin, urine testing materials, syringes, and needles used
26 by diabetics, for human use. For the purposes of this
27 Section, the term "soft drinks" means any complete, finished,
28 ready-to-use, non-alcoholic drink, whether carbonated or not,
29 including but not limited to soda water, cola, fruit juice,
30 vegetable juice, carbonated water, and all other preparations
31 commonly known as soft drinks of whatever kind or description
32 that are contained in any closed or sealed can, carton, or
33 container, regardless of size. "Soft drinks" does not
34 include coffee, tea, non-carbonated water, infant formula,
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1 milk or milk products as defined in the Grade A Pasteurized
2 Milk and Milk Products Act, or drinks containing 50% or more
3 natural fruit or vegetable juice.
4 Notwithstanding any other provisions of this Act, "food
5 for human consumption that is to be consumed off the premises
6 where it is sold" includes all food sold through a vending
7 machine, except soft drinks and food products that are
8 dispensed hot from a vending machine, regardless of the
9 location of the vending machine.
10 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
11 91-51, 6-30-99; 91-541, eff. 8-13-99.)
12 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
13 Sec. 9. Each serviceman required or authorized to
14 collect the tax herein imposed shall pay to the Department
15 the amount of such tax at the time when he is required to
16 file his return for the period during which such tax was
17 collectible, less a discount of 2.1% prior to January 1,
18 1990, and 1.75% on and after January 1, 1990, or $5 per
19 calendar year, whichever is greater, which is allowed to
20 reimburse the serviceman for expenses incurred in collecting
21 the tax, keeping records, preparing and filing returns,
22 remitting the tax and supplying data to the Department on
23 request.
24 Where such tangible personal property is sold under a
25 conditional sales contract, or under any other form of sale
26 wherein the payment of the principal sum, or a part thereof,
27 is extended beyond the close of the period for which the
28 return is filed, the serviceman, in collecting the tax may
29 collect, for each tax return period, only the tax applicable
30 to the part of the selling price actually received during
31 such tax return period.
32 Except as provided hereinafter in this Section, on or
33 before the twentieth day of each calendar month, such
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1 serviceman shall file a return for the preceding calendar
2 month in accordance with reasonable rules and regulations to
3 be promulgated by the Department of Revenue. Such return
4 shall be filed on a form prescribed by the Department and
5 shall contain such information as the Department may
6 reasonably require.
7 The Department may require returns to be filed on a
8 quarterly basis. If so required, a return for each calendar
9 quarter shall be filed on or before the twentieth day of the
10 calendar month following the end of such calendar quarter.
11 The taxpayer shall also file a return with the Department for
12 each of the first two months of each calendar quarter, on or
13 before the twentieth day of the following calendar month,
14 stating:
15 1. The name of the seller;
16 2. The address of the principal place of business
17 from which he engages in business as a serviceman in this
18 State;
19 3. The total amount of taxable receipts received by
20 him during the preceding calendar month, including
21 receipts from charge and time sales, but less all
22 deductions allowed by law;
23 4. The amount of credit provided in Section 2d of
24 this Act;
25 5. The amount of tax due;
26 5-5. The signature of the taxpayer; and
27 6. Such other reasonable information as the
28 Department may require.
29 If a taxpayer fails to sign a return within 30 days after
30 the proper notice and demand for signature by the Department,
31 the return shall be considered valid and any amount shown to
32 be due on the return shall be deemed assessed.
33 A serviceman may accept a Manufacturer's Purchase Credit
34 certification from a purchaser in satisfaction of Service Use
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1 Tax as provided in Section 3-70 of the Service Use Tax Act if
2 the purchaser provides the appropriate documentation as
3 required by Section 3-70 of the Service Use Tax Act. A
4 Manufacturer's Purchase Credit certification, accepted by a
5 serviceman as provided in Section 3-70 of the Service Use Tax
6 Act, may be used by that serviceman to satisfy Service
7 Occupation Tax liability in the amount claimed in the
8 certification, not to exceed 6.25% of the receipts subject to
9 tax from a qualifying purchase.
10 If the serviceman's average monthly tax liability to the
11 Department does not exceed $200, the Department may authorize
12 his returns to be filed on a quarter annual basis, with the
13 return for January, February and March of a given year being
14 due by April 20 of such year; with the return for April, May
15 and June of a given year being due by July 20 of such year;
16 with the return for July, August and September of a given
17 year being due by October 20 of such year, and with the
18 return for October, November and December of a given year
19 being due by January 20 of the following year.
20 If the serviceman's average monthly tax liability to the
21 Department does not exceed $50, the Department may authorize
22 his returns to be filed on an annual basis, with the return
23 for a given year being due by January 20 of the following
24 year.
25 Such quarter annual and annual returns, as to form and
26 substance, shall be subject to the same requirements as
27 monthly returns.
28 Notwithstanding any other provision in this Act
29 concerning the time within which a serviceman may file his
30 return, in the case of any serviceman who ceases to engage in
31 a kind of business which makes him responsible for filing
32 returns under this Act, such serviceman shall file a final
33 return under this Act with the Department not more than 1
34 month after discontinuing such business.
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1 Beginning October 1, 1993, a taxpayer who has an average
2 monthly tax liability of $150,000 or more shall make all
3 payments required by rules of the Department by electronic
4 funds transfer. Beginning October 1, 1994, a taxpayer who
5 has an average monthly tax liability of $100,000 or more
6 shall make all payments required by rules of the Department
7 by electronic funds transfer. Beginning October 1, 1995, a
8 taxpayer who has an average monthly tax liability of $50,000
9 or more shall make all payments required by rules of the
10 Department by electronic funds transfer. Beginning October
11 1, 2000, a taxpayer who has an annual tax liability of
12 $200,000 or more shall make all payments required by rules of
13 the Department by electronic funds transfer. The term
14 "annual tax liability" shall be the sum of the taxpayer's
15 liabilities under this Act, and under all other State and
16 local occupation and use tax laws administered by the
17 Department, for the immediately preceding calendar year. The
18 term "average monthly tax liability" means the sum of the
19 taxpayer's liabilities under this Act, and under all other
20 State and local occupation and use tax laws administered by
21 the Department, for the immediately preceding calendar year
22 divided by 12.
23 Before August 1 of each year beginning in 1993, the
24 Department shall notify all taxpayers required to make
25 payments by electronic funds transfer. All taxpayers
26 required to make payments by electronic funds transfer shall
27 make those payments for a minimum of one year beginning on
28 October 1.
29 Any taxpayer not required to make payments by electronic
30 funds transfer may make payments by electronic funds transfer
31 with the permission of the Department.
32 All taxpayers required to make payment by electronic
33 funds transfer and any taxpayers authorized to voluntarily
34 make payments by electronic funds transfer shall make those
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1 payments in the manner authorized by the Department.
2 The Department shall adopt such rules as are necessary to
3 effectuate a program of electronic funds transfer and the
4 requirements of this Section.
5 Where a serviceman collects the tax with respect to the
6 selling price of tangible personal property which he sells
7 and the purchaser thereafter returns such tangible personal
8 property and the serviceman refunds the selling price thereof
9 to the purchaser, such serviceman shall also refund, to the
10 purchaser, the tax so collected from the purchaser. When
11 filing his return for the period in which he refunds such tax
12 to the purchaser, the serviceman may deduct the amount of the
13 tax so refunded by him to the purchaser from any other
14 Service Occupation Tax, Service Use Tax, Retailers'
15 Occupation Tax or Use Tax which such serviceman may be
16 required to pay or remit to the Department, as shown by such
17 return, provided that the amount of the tax to be deducted
18 shall previously have been remitted to the Department by such
19 serviceman. If the serviceman shall not previously have
20 remitted the amount of such tax to the Department, he shall
21 be entitled to no deduction hereunder upon refunding such tax
22 to the purchaser.
23 If experience indicates such action to be practicable,
24 the Department may prescribe and furnish a combination or
25 joint return which will enable servicemen, who are required
26 to file returns hereunder and also under the Retailers'
27 Occupation Tax Act, the Use Tax Act or the Service Use Tax
28 Act, to furnish all the return information required by all
29 said Acts on the one form.
30 Where the serviceman has more than one business
31 registered with the Department under separate registrations
32 hereunder, such serviceman shall file separate returns for
33 each registered business.
34 Beginning January 1, 1990, each month the Department
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1 shall pay into the Local Government Tax Fund the revenue
2 realized for the preceding month from the 1% tax on sales of
3 food for human consumption which is to be consumed off the
4 premises where it is sold (other than alcoholic beverages,
5 soft drinks and food which has been prepared for immediate
6 consumption) and prescription and nonprescription medicines,
7 drugs, medical appliances and insulin, urine testing
8 materials, syringes and needles used by diabetics.
9 Beginning January 1, 1990, each month the Department
10 shall pay into the County and Mass Transit District Fund 4%
11 of the revenue realized for the preceding month from the
12 6.25% general rate.
13 Beginning November 1, 2000, and so long as the rate
14 remains at 1.25%, each month the Department shall pay into
15 the County and Mass Transit District Fund 20% of the net
16 revenue realized for the preceding month from the 1.25% rate
17 on the selling price of motor fuel and gasohol.
18 Beginning January 1, 1990, each month the Department
19 shall pay into the Local Government Tax Fund 16% of the
20 revenue realized for the preceding month from the 6.25%
21 general rate on transfers of tangible personal property.
22 Beginning November 1, 2000, and so long as the rate
23 remains at 1.25%, each month the Department shall pay into
24 the Local Government Tax Fund 80% of the net revenue realized
25 for the preceding month from the 1.25% rate on the selling
26 price of motor fuel and gasohol.
27 Of the remainder of the moneys received by the Department
28 pursuant to this Act, (a) 1.75% thereof shall be paid into
29 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
30 and on and after July 1, 1989, 3.8% thereof shall be paid
31 into the Build Illinois Fund; provided, however, that if in
32 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33 as the case may be, of the moneys received by the Department
34 and required to be paid into the Build Illinois Fund pursuant
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1 to Section 3 of the Retailers' Occupation Tax Act, Section 9
2 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
3 Section 9 of the Service Occupation Tax Act, such Acts being
4 hereinafter called the "Tax Acts" and such aggregate of 2.2%
5 or 3.8%, as the case may be, of moneys being hereinafter
6 called the "Tax Act Amount", and (2) the amount transferred
7 to the Build Illinois Fund from the State and Local Sales Tax
8 Reform Fund shall be less than the Annual Specified Amount
9 (as defined in Section 3 of the Retailers' Occupation Tax
10 Act), an amount equal to the difference shall be immediately
11 paid into the Build Illinois Fund from other moneys received
12 by the Department pursuant to the Tax Acts; and further
13 provided, that if on the last business day of any month the
14 sum of (1) the Tax Act Amount required to be deposited into
15 the Build Illinois Account in the Build Illinois Fund during
16 such month and (2) the amount transferred during such month
17 to the Build Illinois Fund from the State and Local Sales Tax
18 Reform Fund shall have been less than 1/12 of the Annual
19 Specified Amount, an amount equal to the difference shall be
20 immediately paid into the Build Illinois Fund from other
21 moneys received by the Department pursuant to the Tax Acts;
22 and, further provided, that in no event shall the payments
23 required under the preceding proviso result in aggregate
24 payments into the Build Illinois Fund pursuant to this clause
25 (b) for any fiscal year in excess of the greater of (i) the
26 Tax Act Amount or (ii) the Annual Specified Amount for such
27 fiscal year; and, further provided, that the amounts payable
28 into the Build Illinois Fund under this clause (b) shall be
29 payable only until such time as the aggregate amount on
30 deposit under each trust indenture securing Bonds issued and
31 outstanding pursuant to the Build Illinois Bond Act is
32 sufficient, taking into account any future investment income,
33 to fully provide, in accordance with such indenture, for the
34 defeasance of or the payment of the principal of, premium, if
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1 any, and interest on the Bonds secured by such indenture and
2 on any Bonds expected to be issued thereafter and all fees
3 and costs payable with respect thereto, all as certified by
4 the Director of the Bureau of the Budget. If on the last
5 business day of any month in which Bonds are outstanding
6 pursuant to the Build Illinois Bond Act, the aggregate of the
7 moneys deposited in the Build Illinois Bond Account in the
8 Build Illinois Fund in such month shall be less than the
9 amount required to be transferred in such month from the
10 Build Illinois Bond Account to the Build Illinois Bond
11 Retirement and Interest Fund pursuant to Section 13 of the
12 Build Illinois Bond Act, an amount equal to such deficiency
13 shall be immediately paid from other moneys received by the
14 Department pursuant to the Tax Acts to the Build Illinois
15 Fund; provided, however, that any amounts paid to the Build
16 Illinois Fund in any fiscal year pursuant to this sentence
17 shall be deemed to constitute payments pursuant to clause (b)
18 of the preceding sentence and shall reduce the amount
19 otherwise payable for such fiscal year pursuant to clause (b)
20 of the preceding sentence. The moneys received by the
21 Department pursuant to this Act and required to be deposited
22 into the Build Illinois Fund are subject to the pledge, claim
23 and charge set forth in Section 12 of the Build Illinois Bond
24 Act.
25 Subject to payment of amounts into the Build Illinois
26 Fund as provided in the preceding paragraph or in any
27 amendment thereto hereafter enacted, the following specified
28 monthly installment of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority provided under Section 8.25f of the
31 State Finance Act, but not in excess of the sums designated
32 as "Total Deposit", shall be deposited in the aggregate from
33 collections under Section 9 of the Use Tax Act, Section 9 of
34 the Service Use Tax Act, Section 9 of the Service Occupation
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1 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
2 into the McCormick Place Expansion Project Fund in the
3 specified fiscal years.
4 Fiscal Year Total Deposit
5 1993 $0
6 1994 53,000,000
7 1995 58,000,000
8 1996 61,000,000
9 1997 64,000,000
10 1998 68,000,000
11 1999 71,000,000
12 2000 75,000,000
13 2001 80,000,000
14 2002 84,000,000
15 2003 89,000,000
16 2004 93,000,000
17 2005 97,000,000
18 2006 102,000,000
19 2007 108,000,000
20 2008 115,000,000
21 2009 120,000,000
22 2010 126,000,000
23 2011 132,000,000
24 2012 138,000,000
25 2013 and 145,000,000
26 each fiscal year
27 thereafter that bonds
28 are outstanding under
29 Section 13.2 of the
30 Metropolitan Pier and
31 Exposition Authority
32 Act, but not after fiscal year 2029.
33 Beginning July 20, 1993 and in each month of each fiscal
34 year thereafter, one-eighth of the amount requested in the
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1 certificate of the Chairman of the Metropolitan Pier and
2 Exposition Authority for that fiscal year, less the amount
3 deposited into the McCormick Place Expansion Project Fund by
4 the State Treasurer in the respective month under subsection
5 (g) of Section 13 of the Metropolitan Pier and Exposition
6 Authority Act, plus cumulative deficiencies in the deposits
7 required under this Section for previous months and years,
8 shall be deposited into the McCormick Place Expansion Project
9 Fund, until the full amount requested for the fiscal year,
10 but not in excess of the amount specified above as "Total
11 Deposit", has been deposited.
12 Subject to payment of amounts into the Build Illinois
13 Fund and the McCormick Place Expansion Project Fund pursuant
14 to the preceding paragraphs or in any amendment thereto
15 hereafter enacted, each month the Department shall pay into
16 the Local Government Distributive Fund 0.4% of the net
17 revenue realized for the preceding month from the 5% general
18 rate or 0.4% of 80% of the net revenue realized for the
19 preceding month from the 6.25% general rate, as the case may
20 be, on the selling price of tangible personal property which
21 amount shall, subject to appropriation, be distributed as
22 provided in Section 2 of the State Revenue Sharing Act. No
23 payments or distributions pursuant to this paragraph shall be
24 made if the tax imposed by this Act on photoprocessing
25 products is declared unconstitutional, or if the proceeds
26 from such tax are unavailable for distribution because of
27 litigation.
28 Subject to payment of amounts into the Build Illinois
29 Fund, the McCormick Place Expansion Project Fund, and the
30 Local Government Distributive Fund pursuant to the preceding
31 paragraphs or in any amendments thereto hereafter enacted,
32 beginning July 1, 1993, the Department shall each month pay
33 into the Illinois Tax Increment Fund 0.27% of 80% of the net
34 revenue realized for the preceding month from the 6.25%
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1 general rate on the selling price of tangible personal
2 property.
3 Remaining moneys received by the Department pursuant to
4 this Act shall be paid into the General Revenue Fund of the
5 State Treasury.
6 The Department may, upon separate written notice to a
7 taxpayer, require the taxpayer to prepare and file with the
8 Department on a form prescribed by the Department within not
9 less than 60 days after receipt of the notice an annual
10 information return for the tax year specified in the notice.
11 Such annual return to the Department shall include a
12 statement of gross receipts as shown by the taxpayer's last
13 Federal income tax return. If the total receipts of the
14 business as reported in the Federal income tax return do not
15 agree with the gross receipts reported to the Department of
16 Revenue for the same period, the taxpayer shall attach to his
17 annual return a schedule showing a reconciliation of the 2
18 amounts and the reasons for the difference. The taxpayer's
19 annual return to the Department shall also disclose the cost
20 of goods sold by the taxpayer during the year covered by such
21 return, opening and closing inventories of such goods for
22 such year, cost of goods used from stock or taken from stock
23 and given away by the taxpayer during such year, pay roll
24 information of the taxpayer's business during such year and
25 any additional reasonable information which the Department
26 deems would be helpful in determining the accuracy of the
27 monthly, quarterly or annual returns filed by such taxpayer
28 as hereinbefore provided for in this Section.
29 If the annual information return required by this Section
30 is not filed when and as required, the taxpayer shall be
31 liable as follows:
32 (i) Until January 1, 1994, the taxpayer shall be
33 liable for a penalty equal to 1/6 of 1% of the tax due
34 from such taxpayer under this Act during the period to be
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1 covered by the annual return for each month or fraction
2 of a month until such return is filed as required, the
3 penalty to be assessed and collected in the same manner
4 as any other penalty provided for in this Act.
5 (ii) On and after January 1, 1994, the taxpayer
6 shall be liable for a penalty as described in Section 3-4
7 of the Uniform Penalty and Interest Act.
8 The chief executive officer, proprietor, owner or highest
9 ranking manager shall sign the annual return to certify the
10 accuracy of the information contained therein. Any person
11 who willfully signs the annual return containing false or
12 inaccurate information shall be guilty of perjury and
13 punished accordingly. The annual return form prescribed by
14 the Department shall include a warning that the person
15 signing the return may be liable for perjury.
16 The foregoing portion of this Section concerning the
17 filing of an annual information return shall not apply to a
18 serviceman who is not required to file an income tax return
19 with the United States Government.
20 As soon as possible after the first day of each month,
21 upon certification of the Department of Revenue, the
22 Comptroller shall order transferred and the Treasurer shall
23 transfer from the General Revenue Fund to the Motor Fuel Tax
24 Fund an amount equal to 1.7% of 80% of the net revenue
25 realized under this Act for the second preceding month.
26 Beginning April 1, 2000, this transfer is no longer required
27 and shall not be made.
28 Net revenue realized for a month shall be the revenue
29 collected by the State pursuant to this Act, less the amount
30 paid out during that month as refunds to taxpayers for
31 overpayment of liability.
32 For greater simplicity of administration, it shall be
33 permissible for manufacturers, importers and wholesalers
34 whose products are sold by numerous servicemen in Illinois,
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1 and who wish to do so, to assume the responsibility for
2 accounting and paying to the Department all tax accruing
3 under this Act with respect to such sales, if the servicemen
4 who are affected do not make written objection to the
5 Department to this arrangement.
6 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
7 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
8 revised 9-28-99.)
9 Section 20. The Retailers' Occupation Tax Act is amended
10 by changing Sections 2-10, 2d, and 3 as follows:
11 (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
12 Sec. 2-10. 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 gross receipts from sales of tangible personal
15 property made in the course of business.
16 With respect to motor fuel, as defined in Section 1.1 of
17 the Motor Fuel Tax Law, and gasohol, as defined in Section
18 3-40 of the Use Tax Act, the tax is imposed at the rate of
19 1.25%. If, however, the aggregate tax revenues from motor
20 fuel and gasohol under the Motor Fuel Tax Law during the
21 period from October 1, 2002 through September 30, 2003 are
22 not at least 15% more than the aggregate tax revenues from
23 motor fuel and gasohol under that Law during the period from
24 October 1, 1999 through September 30, 2000, then beginning
25 January 1, 2004 the tax is imposed on motor fuel and gasohol
26 at the 6.25% general rate.
27 With respect to gasohol, as defined in the Use Tax Act,
28 the tax imposed by this Act applies to 70% of the proceeds of
29 sales made on or after January 1, 1990, and before July 1,
30 2003, and to 100% of the proceeds of sales made thereafter.
31 With respect to food for human consumption that is to be
32 consumed off the premises where it is sold (other than
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1 alcoholic beverages, soft drinks, and food that has been
2 prepared for immediate consumption) and prescription and
3 nonprescription medicines, drugs, medical appliances,
4 modifications to a motor vehicle for the purpose of rendering
5 it usable by a disabled person, and insulin, urine testing
6 materials, syringes, and needles used by diabetics, for human
7 use, the tax is imposed at the rate of 1%. For the purposes
8 of this Section, the term "soft drinks" means any complete,
9 finished, ready-to-use, non-alcoholic drink, whether
10 carbonated or not, including but not limited to soda water,
11 cola, fruit juice, vegetable juice, carbonated water, and all
12 other preparations commonly known as soft drinks of whatever
13 kind or description that are contained in any closed or
14 sealed bottle, can, carton, or container, regardless of size.
15 "Soft drinks" does not include coffee, tea, non-carbonated
16 water, infant formula, milk or milk products as defined in
17 the Grade A Pasteurized Milk and Milk Products Act, or drinks
18 containing 50% or more natural fruit or vegetable juice.
19 Notwithstanding any other provisions of this Act, "food
20 for human consumption that is to be consumed off the premises
21 where it is sold" includes all food sold through a vending
22 machine, except soft drinks and food products that are
23 dispensed hot from a vending machine, regardless of the
24 location of the vending machine.
25 (Source: P.A. 90-605, eff. 6-30-98; 90-606, eff. 6-30-98;
26 91-51, eff. 6-30-99.)
27 (35 ILCS 120/2d) (from Ch. 120, par. 441d)
28 Sec. 2d. Tax prepayment by motor fuel retailer. Any
29 person engaged in the business of selling motor fuel at
30 retail, as defined in the Motor Fuel Tax Law, and who is not
31 a licensed distributor or supplier, as defined in the Motor
32 Fuel Tax Law, shall prepay to his or her distributor,
33 supplier, or other reseller of motor fuel a portion of the
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1 tax imposed by this Act if the distributor, supplier, or
2 other reseller of motor fuel is registered under Section 2a
3 or Section 2c of this Act. The prepayment requirement
4 provided for in this Section does not apply to liquid propane
5 gas.
6 The Retailers' Occupation Tax paid to the distributor,
7 supplier, or other reseller shall be an amount equal to 0.8
8 cents $0.04 per gallon of the motor fuel, except gasohol as
9 defined in Section 2-10 of this Act which shall be an amount
10 equal to 0.6 cents $0.03 per gallon, purchased from the
11 distributor, supplier, or other reseller. If, as a result of
12 the provisions of this amendatory Act of the 91st General
13 Assembly, the rate of tax imposed on the sale of motor fuel
14 and gasohol by the Retailers' Occupation Tax Act returns to
15 6.25%, then the Retailers' Occupation Tax paid to the
16 distributor, supplier, or other reseller shall be an amount
17 equal to $0.04 per gallon of the motor fuel, except gasohol
18 as defined in Section 2-10 of this Act which shall be an
19 amount equal to $0.03 per gallon, purchased from the
20 distributor, supplier, or other reseller.
21 Any person engaged in the business of selling motor fuel
22 at retail shall be entitled to a credit against tax due under
23 this Act in an amount equal to the tax paid to the
24 distributor, supplier, or other reseller.
25 Every distributor, supplier, or other reseller registered
26 as provided in Section 2a or Section 2c of this Act shall
27 remit the prepaid tax on all motor fuel that is due from any
28 person engaged in the business of selling at retail motor
29 fuel with the returns filed under Section 2f or Section 3 of
30 this Act, but the vendors discount provided in Section 3
31 shall not apply to the amount of prepaid tax that is
32 remitted. Any distributor or supplier who fails to properly
33 collect and remit the tax shall be liable for the tax. For
34 purposes of this Section, the prepaid tax is due on invoiced
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1 gallons sold during a month by the 20th day of the following
2 month.
3 (Source: P.A. 86-1475; 87-14.)
4 (35 ILCS 120/3) (from Ch. 120, par. 442)
5 Sec. 3. Except as provided in this Section, on or before
6 the twentieth day of each calendar month, every person
7 engaged in the business of selling tangible personal property
8 at retail in this State during the preceding calendar month
9 shall file a return with the Department, stating:
10 1. The name of the seller;
11 2. His residence address and the address of his
12 principal place of business and the address of the
13 principal place of business (if that is a different
14 address) from which he engages in the business of selling
15 tangible personal property at retail in this State;
16 3. Total amount of receipts received by him during
17 the preceding calendar month or quarter, as the case may
18 be, from sales of tangible personal property, and from
19 services furnished, by him during such preceding calendar
20 month or quarter;
21 4. Total amount received by him during the
22 preceding calendar month or quarter on charge and time
23 sales of tangible personal property, and from services
24 furnished, by him prior to the month or quarter for which
25 the return is filed;
26 5. Deductions allowed by law;
27 6. Gross receipts which were received by him during
28 the preceding calendar month or quarter and upon the
29 basis of which the tax is imposed;
30 7. The amount of credit provided in Section 2d of
31 this Act;
32 8. The amount of tax due;
33 9. The signature of the taxpayer; and
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1 10. Such other reasonable information as the
2 Department may require.
3 If a taxpayer fails to sign a return within 30 days after
4 the proper notice and demand for signature by the Department,
5 the return shall be considered valid and any amount shown to
6 be due on the return shall be deemed assessed.
7 Each return shall be accompanied by the statement of
8 prepaid tax issued pursuant to Section 2e for which credit is
9 claimed.
10 A retailer may accept a Manufacturer's Purchase Credit
11 certification from a purchaser in satisfaction of Use Tax as
12 provided in Section 3-85 of the Use Tax Act if the purchaser
13 provides the appropriate documentation as required by Section
14 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
15 certification, accepted by a retailer as provided in Section
16 3-85 of the Use Tax Act, may be used by that retailer to
17 satisfy Retailers' Occupation Tax liability in the amount
18 claimed in the certification, not to exceed 6.25% of the
19 receipts subject to tax from a qualifying purchase.
20 The Department may require returns to be filed on a
21 quarterly basis. If so required, a return for each calendar
22 quarter shall be filed on or before the twentieth day of the
23 calendar month following the end of such calendar quarter.
24 The taxpayer shall also file a return with the Department for
25 each of the first two months of each calendar quarter, on or
26 before the twentieth day of the following calendar month,
27 stating:
28 1. The name of the seller;
29 2. The address of the principal place of business
30 from which he engages in the business of selling tangible
31 personal property at retail in this State;
32 3. The total amount of taxable receipts received by
33 him during the preceding calendar month from sales of
34 tangible personal property by him during such preceding
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1 calendar month, including receipts from charge and time
2 sales, but less all deductions allowed by law;
3 4. The amount of credit provided in Section 2d of
4 this Act;
5 5. The amount of tax due; and
6 6. Such other reasonable information as the
7 Department may require.
8 If a total amount of less than $1 is payable, refundable
9 or creditable, such amount shall be disregarded if it is less
10 than 50 cents and shall be increased to $1 if it is 50 cents
11 or more.
12 Beginning October 1, 1993, a taxpayer who has an average
13 monthly tax liability of $150,000 or more shall make all
14 payments required by rules of the Department by electronic
15 funds transfer. Beginning October 1, 1994, a taxpayer who
16 has an average monthly tax liability of $100,000 or more
17 shall make all payments required by rules of the Department
18 by electronic funds transfer. Beginning October 1, 1995, a
19 taxpayer who has an average monthly tax liability of $50,000
20 or more shall make all payments required by rules of the
21 Department by electronic funds transfer. Beginning October
22 1, 2000, a taxpayer who has an annual tax liability of
23 $200,000 or more shall make all payments required by rules of
24 the Department by electronic funds transfer. The term
25 "annual tax liability" shall be the sum of the taxpayer's
26 liabilities under this Act, and under all other State and
27 local occupation and use tax laws administered by the
28 Department, for the immediately preceding calendar year. The
29 term "average monthly tax liability" shall be the sum of the
30 taxpayer's liabilities under this Act, and under all other
31 State and local occupation and use tax laws administered by
32 the Department, for the immediately preceding calendar year
33 divided by 12.
34 Before August 1 of each year beginning in 1993, the
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1 Department shall notify all taxpayers required to make
2 payments by electronic funds transfer. All taxpayers
3 required to make payments by electronic funds transfer shall
4 make those payments for a minimum of one year beginning on
5 October 1.
6 Any taxpayer not required to make payments by electronic
7 funds transfer may make payments by electronic funds transfer
8 with the permission of the Department.
9 All taxpayers required to make payment by electronic
10 funds transfer and any taxpayers authorized to voluntarily
11 make payments by electronic funds transfer shall make those
12 payments in the manner authorized by the Department.
13 The Department shall adopt such rules as are necessary to
14 effectuate a program of electronic funds transfer and the
15 requirements of this Section.
16 Any amount which is required to be shown or reported on
17 any return or other document under this Act shall, if such
18 amount is not a whole-dollar amount, be increased to the
19 nearest whole-dollar amount in any case where the fractional
20 part of a dollar is 50 cents or more, and decreased to the
21 nearest whole-dollar amount where the fractional part of a
22 dollar is less than 50 cents.
23 If the retailer is otherwise required to file a monthly
24 return and if the retailer's average monthly tax liability to
25 the Department does not exceed $200, the Department may
26 authorize his returns to be filed on a quarter annual basis,
27 with the return for January, February and March of a given
28 year being due by April 20 of such year; with the return for
29 April, May and June of a given year being due by July 20 of
30 such year; with the return for July, August and September of
31 a given year being due by October 20 of such year, and with
32 the return for October, November and December of a given year
33 being due by January 20 of the following year.
34 If the retailer is otherwise required to file a monthly
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1 or quarterly return and if the retailer's average monthly tax
2 liability with the Department does not exceed $50, the
3 Department may authorize his returns to be filed on an annual
4 basis, with the return for a given year being due by January
5 20 of the following year.
6 Such quarter annual and annual returns, as to form and
7 substance, shall be subject to the same requirements as
8 monthly returns.
9 Notwithstanding any other provision in this Act
10 concerning the time within which a retailer may file his
11 return, in the case of any retailer who ceases to engage in a
12 kind of business which makes him responsible for filing
13 returns under this Act, such retailer shall file a final
14 return under this Act with the Department not more than one
15 month after discontinuing such business.
16 Where the same person has more than one business
17 registered with the Department under separate registrations
18 under this Act, such person may not file each return that is
19 due as a single return covering all such registered
20 businesses, but shall file separate returns for each such
21 registered business.
22 In addition, with respect to motor vehicles, watercraft,
23 aircraft, and trailers that are required to be registered
24 with an agency of this State, every retailer selling this
25 kind of tangible personal property shall file, with the
26 Department, upon a form to be prescribed and supplied by the
27 Department, a separate return for each such item of tangible
28 personal property which the retailer sells, except that
29 where, in the same transaction, a retailer of aircraft,
30 watercraft, motor vehicles or trailers transfers more than
31 one aircraft, watercraft, motor vehicle or trailer to another
32 aircraft, watercraft, motor vehicle retailer or trailer
33 retailer for the purpose of resale, that seller for resale
34 may report the transfer of all aircraft, watercraft, motor
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1 vehicles or trailers involved in that transaction to the
2 Department on the same uniform invoice-transaction reporting
3 return form. For purposes of this Section, "watercraft"
4 means a Class 2, Class 3, or Class 4 watercraft as defined in
5 Section 3-2 of the Boat Registration and Safety Act, a
6 personal watercraft, or any boat equipped with an inboard
7 motor.
8 Any retailer who sells only motor vehicles, watercraft,
9 aircraft, or trailers that are required to be registered with
10 an agency of this State, so that all retailers' occupation
11 tax liability is required to be reported, and is reported, on
12 such transaction reporting returns and who is not otherwise
13 required to file monthly or quarterly returns, need not file
14 monthly or quarterly returns. However, those retailers shall
15 be required to file returns on an annual basis.
16 The transaction reporting return, in the case of motor
17 vehicles or trailers that are required to be registered with
18 an agency of this State, shall be the same document as the
19 Uniform Invoice referred to in Section 5-402 of The Illinois
20 Vehicle Code and must show the name and address of the
21 seller; the name and address of the purchaser; the amount of
22 the selling price including the amount allowed by the
23 retailer for traded-in property, if any; the amount allowed
24 by the retailer for the traded-in tangible personal property,
25 if any, to the extent to which Section 1 of this Act allows
26 an exemption for the value of traded-in property; the balance
27 payable after deducting such trade-in allowance from the
28 total selling price; the amount of tax due from the retailer
29 with respect to such transaction; the amount of tax collected
30 from the purchaser by the retailer on such transaction (or
31 satisfactory evidence that such tax is not due in that
32 particular instance, if that is claimed to be the fact); the
33 place and date of the sale; a sufficient identification of
34 the property sold; such other information as is required in
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1 Section 5-402 of The Illinois Vehicle Code, and such other
2 information as the Department may reasonably require.
3 The transaction reporting return in the case of
4 watercraft or aircraft must show the name and address of the
5 seller; the name and address of the purchaser; the amount of
6 the selling price including the amount allowed by the
7 retailer for traded-in property, if any; the amount allowed
8 by the retailer for the traded-in tangible personal property,
9 if any, to the extent to which Section 1 of this Act allows
10 an exemption for the value of traded-in property; the balance
11 payable after deducting such trade-in allowance from the
12 total selling price; the amount of tax due from the retailer
13 with respect to such transaction; the amount of tax collected
14 from the purchaser by the retailer on such transaction (or
15 satisfactory evidence that such tax is not due in that
16 particular instance, if that is claimed to be the fact); the
17 place and date of the sale, a sufficient identification of
18 the property sold, and such other information as the
19 Department may reasonably require.
20 Such transaction reporting return shall be filed not
21 later than 20 days after the day of delivery of the item that
22 is being sold, but may be filed by the retailer at any time
23 sooner than that if he chooses to do so. The transaction
24 reporting return and tax remittance or proof of exemption
25 from the Illinois use tax may be transmitted to the
26 Department by way of the State agency with which, or State
27 officer with whom the tangible personal property must be
28 titled or registered (if titling or registration is required)
29 if the Department and such agency or State officer determine
30 that this procedure will expedite the processing of
31 applications for title or registration.
32 With each such transaction reporting return, the retailer
33 shall remit the proper amount of tax due (or shall submit
34 satisfactory evidence that the sale is not taxable if that is
SB1310 Engrossed -58- LRB9110257SMdv
1 the case), to the Department or its agents, whereupon the
2 Department shall issue, in the purchaser's name, a use tax
3 receipt (or a certificate of exemption if the Department is
4 satisfied that the particular sale is tax exempt) which such
5 purchaser may submit to the agency with which, or State
6 officer with whom, he must title or register the tangible
7 personal property that is involved (if titling or
8 registration is required) in support of such purchaser's
9 application for an Illinois certificate or other evidence of
10 title or registration to such tangible personal property.
11 No retailer's failure or refusal to remit tax under this
12 Act precludes a user, who has paid the proper tax to the
13 retailer, from obtaining his certificate of title or other
14 evidence of title or registration (if titling or registration
15 is required) upon satisfying the Department that such user
16 has paid the proper tax (if tax is due) to the retailer. The
17 Department shall adopt appropriate rules to carry out the
18 mandate of this paragraph.
19 If the user who would otherwise pay tax to the retailer
20 wants the transaction reporting return filed and the payment
21 of the tax or proof of exemption made to the Department
22 before the retailer is willing to take these actions and such
23 user has not paid the tax to the retailer, such user may
24 certify to the fact of such delay by the retailer and may
25 (upon the Department being satisfied of the truth of such
26 certification) transmit the information required by the
27 transaction reporting return and the remittance for tax or
28 proof of exemption directly to the Department and obtain his
29 tax receipt or exemption determination, in which event the
30 transaction reporting return and tax remittance (if a tax
31 payment was required) shall be credited by the Department to
32 the proper retailer's account with the Department, but
33 without the 2.1% or 1.75% discount provided for in this
34 Section being allowed. When the user pays the tax directly
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1 to the Department, he shall pay the tax in the same amount
2 and in the same form in which it would be remitted if the tax
3 had been remitted to the Department by the retailer.
4 Refunds made by the seller during the preceding return
5 period to purchasers, on account of tangible personal
6 property returned to the seller, shall be allowed as a
7 deduction under subdivision 5 of his monthly or quarterly
8 return, as the case may be, in case the seller had
9 theretofore included the receipts from the sale of such
10 tangible personal property in a return filed by him and had
11 paid the tax imposed by this Act with respect to such
12 receipts.
13 Where the seller is a corporation, the return filed on
14 behalf of such corporation shall be signed by the president,
15 vice-president, secretary or treasurer or by the properly
16 accredited agent of such corporation.
17 Where the seller is a limited liability company, the
18 return filed on behalf of the limited liability company shall
19 be signed by a manager, member, or properly accredited agent
20 of the limited liability company.
21 Except as provided in this Section, the retailer filing
22 the return under this Section shall, at the time of filing
23 such return, pay to the Department the amount of tax imposed
24 by this Act less a discount of 2.1% prior to January 1, 1990
25 and 1.75% on and after January 1, 1990, or $5 per calendar
26 year, whichever is greater, which is allowed to reimburse the
27 retailer for the expenses incurred in keeping records,
28 preparing and filing returns, remitting the tax and supplying
29 data to the Department on request. Any prepayment made
30 pursuant to Section 2d of this Act shall be included in the
31 amount on which such 2.1% or 1.75% discount is computed. In
32 the case of retailers who report and pay the tax on a
33 transaction by transaction basis, as provided in this
34 Section, such discount shall be taken with each such tax
SB1310 Engrossed -60- LRB9110257SMdv
1 remittance instead of when such retailer files his periodic
2 return.
3 Before October 1, 2000, if the taxpayer's average monthly
4 tax liability to the Department under this Act, the Use Tax
5 Act, the Service Occupation Tax Act, and the Service Use Tax
6 Act, excluding any liability for prepaid sales tax to be
7 remitted in accordance with Section 2d of this Act, was
8 $10,000 or more during the preceding 4 complete calendar
9 quarters, he shall file a return with the Department each
10 month by the 20th day of the month next following the month
11 during which such tax liability is incurred and shall make
12 payments to the Department on or before the 7th, 15th, 22nd
13 and last day of the month during which such liability is
14 incurred. On and after October 1, 2000, if the taxpayer's
15 average monthly tax liability to the Department under this
16 Act, the Use Tax Act, the Service Occupation Tax Act, and the
17 Service Use Tax Act, excluding any liability for prepaid
18 sales tax to be remitted in accordance with Section 2d of
19 this Act, was $20,000 or more during the preceding 4 complete
20 calendar quarters, he shall file a return with the Department
21 each month by the 20th day of the month next following the
22 month during which such tax liability is incurred and shall
23 make payment to the Department on or before the 7th, 15th,
24 22nd and last day of the month during which such liability is
25 incurred. If the month during which such tax liability is
26 incurred began prior to January 1, 1985, each payment shall
27 be in an amount equal to 1/4 of the taxpayer's actual
28 liability for the month or an amount set by the Department
29 not to exceed 1/4 of the average monthly liability of the
30 taxpayer to the Department for the preceding 4 complete
31 calendar quarters (excluding the month of highest liability
32 and the month of lowest liability in such 4 quarter period).
33 If the month during which such tax liability is incurred
34 begins on or after January 1, 1985 and prior to January 1,
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1 1987, each payment shall be in an amount equal to 22.5% of
2 the taxpayer's actual liability for the month or 27.5% of the
3 taxpayer's liability for the same calendar month of the
4 preceding year. If the month during which such tax liability
5 is incurred begins on or after January 1, 1987 and prior to
6 January 1, 1988, each payment shall be in an amount equal to
7 22.5% of the taxpayer's actual liability for the month or
8 26.25% of the taxpayer's liability for the same calendar
9 month of the preceding year. If the month during which such
10 tax liability is incurred begins on or after January 1, 1988,
11 and prior to January 1, 1989, or begins on or after January
12 1, 1996, each payment shall be in an amount equal to 22.5% of
13 the taxpayer's actual liability for the month or 25% 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, 1989, and prior to
17 January 1, 1996, each payment shall be in an amount equal to
18 22.5% of the taxpayer's actual liability for the month or 25%
19 of the taxpayer's liability for the same calendar month of
20 the preceding year or 100% of the taxpayer's actual liability
21 for the quarter monthly reporting period. The amount of such
22 quarter monthly payments shall be credited against the final
23 tax liability of the taxpayer's return for that month.
24 Before October 1, 2000, once applicable, the requirement of
25 the making of quarter monthly payments to the Department by
26 taxpayers having an average monthly tax liability of $10,000
27 or more as determined in the manner provided above shall
28 continue until such taxpayer's average monthly liability to
29 the Department during the preceding 4 complete calendar
30 quarters (excluding the month of highest liability and the
31 month of lowest liability) is less than $9,000, or until such
32 taxpayer's average monthly liability to the Department as
33 computed for each calendar quarter of the 4 preceding
34 complete calendar quarter period is less than $10,000.
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1 However, if a taxpayer can show the Department that a
2 substantial change in the taxpayer's business has occurred
3 which causes the taxpayer to anticipate that his average
4 monthly tax liability for the reasonably foreseeable future
5 will fall below the $10,000 threshold stated above, then such
6 taxpayer may petition the Department for a change in such
7 taxpayer's reporting status. On and after October 1, 2000,
8 once applicable, the requirement of the making of quarter
9 monthly payments to the Department by taxpayers having an
10 average monthly tax liability of $20,000 or more as
11 determined in the manner provided above shall continue until
12 such taxpayer's average monthly liability to the Department
13 during the preceding 4 complete calendar quarters (excluding
14 the month of highest liability and the month of lowest
15 liability) is less than $19,000 or until such taxpayer's
16 average monthly liability to the Department as computed for
17 each calendar quarter of the 4 preceding complete calendar
18 quarter period is less than $20,000. However, if a taxpayer
19 can show the Department that a substantial change in the
20 taxpayer's business has occurred which causes the taxpayer to
21 anticipate that his average monthly tax liability for the
22 reasonably foreseeable future will fall below the $20,000
23 threshold stated above, then such taxpayer may petition the
24 Department for a change in such taxpayer's reporting status.
25 The Department shall change such taxpayer's reporting status
26 unless it finds that such change is seasonal in nature and
27 not likely to be long term. If any such quarter monthly
28 payment is not paid at the time or in the amount required by
29 this Section, then the taxpayer shall be liable for penalties
30 and interest on the difference between the minimum amount due
31 as a payment and the amount of such quarter monthly payment
32 actually and timely paid, except insofar as the taxpayer has
33 previously made payments for that month to the Department in
34 excess of the minimum payments previously due as provided in
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1 this Section. The Department shall make reasonable rules and
2 regulations to govern the quarter monthly payment amount and
3 quarter monthly payment dates for taxpayers who file on other
4 than a calendar monthly basis.
5 Without regard to whether a taxpayer is required to make
6 quarter monthly payments as specified above, any taxpayer who
7 is required by Section 2d of this Act to collect and remit
8 prepaid taxes and has collected prepaid taxes which average
9 in excess of $25,000 per month during the preceding 2
10 complete calendar quarters, shall file a return with the
11 Department as required by Section 2f and shall make payments
12 to the Department on or before the 7th, 15th, 22nd and last
13 day of the month during which such liability is incurred. If
14 the month during which such tax liability is incurred began
15 prior to the effective date of this amendatory Act of 1985,
16 each payment shall be in an amount not less than 22.5% of the
17 taxpayer's actual liability under Section 2d. If the month
18 during which such tax liability is incurred begins on or
19 after January 1, 1986, each payment shall be in an amount
20 equal to 22.5% of the taxpayer's actual liability for the
21 month or 27.5% of the taxpayer's liability for the same
22 calendar month of the preceding calendar year. If the month
23 during which such tax liability is incurred begins on or
24 after January 1, 1987, each payment shall be in an amount
25 equal to 22.5% of the taxpayer's actual liability for the
26 month or 26.25% of the taxpayer's liability for the same
27 calendar month of the preceding year. The amount of such
28 quarter monthly payments shall be credited against the final
29 tax liability of the taxpayer's return for that month filed
30 under this Section or Section 2f, as the case may be. Once
31 applicable, the requirement of the making of quarter monthly
32 payments to the Department pursuant to this paragraph shall
33 continue until such taxpayer's average monthly prepaid tax
34 collections during the preceding 2 complete calendar quarters
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1 is $25,000 or less. If any such quarter monthly payment is
2 not paid at the time or in the amount required, the taxpayer
3 shall be liable for penalties and interest on such
4 difference, except insofar as the taxpayer has previously
5 made payments for that month in excess of the minimum
6 payments previously due.
7 If any payment provided for in this Section exceeds the
8 taxpayer's liabilities under this Act, the Use Tax Act, the
9 Service Occupation Tax Act and the Service Use Tax Act, as
10 shown on an original monthly return, the Department shall, if
11 requested by the taxpayer, issue to the taxpayer a credit
12 memorandum no later than 30 days after the date of payment.
13 The credit evidenced by such credit memorandum may be
14 assigned by the taxpayer to a similar taxpayer under this
15 Act, the Use Tax Act, the Service Occupation Tax Act or the
16 Service Use Tax Act, in accordance with reasonable rules and
17 regulations to be prescribed by the Department. If no such
18 request is made, the taxpayer may credit such excess payment
19 against tax liability subsequently to be remitted to the
20 Department under this Act, the Use Tax Act, the Service
21 Occupation Tax Act or the Service Use Tax Act, in accordance
22 with reasonable rules and regulations prescribed by the
23 Department. If the Department subsequently determined that
24 all or any part of the credit taken was not actually due to
25 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
26 shall be reduced by 2.1% or 1.75% of the difference between
27 the credit taken and that actually due, and that taxpayer
28 shall be liable for penalties and interest on such
29 difference.
30 If a retailer of motor fuel is entitled to a credit under
31 Section 2d of this Act which exceeds the taxpayer's liability
32 to the Department under this Act for the month which the
33 taxpayer is filing a return, the Department shall issue the
34 taxpayer a credit memorandum for the excess.
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1 Beginning January 1, 1990, each month the Department
2 shall pay into the Local Government Tax Fund, a special fund
3 in the State treasury which is hereby created, the net
4 revenue realized for the preceding month from the 1% tax on
5 sales of food for human consumption which is to be consumed
6 off the premises where it is sold (other than alcoholic
7 beverages, soft drinks and food which has been prepared for
8 immediate consumption) and prescription and nonprescription
9 medicines, drugs, medical appliances and insulin, urine
10 testing materials, syringes and needles used by diabetics.
11 Beginning January 1, 1990, each month the Department
12 shall pay into the County and Mass Transit District Fund, a
13 special fund in the State treasury which is hereby created,
14 4% of the net revenue realized for the preceding month from
15 the 6.25% general rate.
16 Beginning November 1, 2000, and so long as the rate
17 remains at 1.25%, each month the Department shall pay into
18 the County and Mass Transit District Fund 20% of the net
19 revenue realized for the preceding month from the 1.25% rate
20 on the selling price of motor fuel and gasohol.
21 Beginning January 1, 1990, each month the Department
22 shall pay into the Local Government Tax Fund 16% 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 Beginning November 1, 2000, and so long as the rate
27 remains at 1.25%, each month the Department shall pay into
28 the Local Government Tax Fund 80% of the net revenue realized
29 for the preceding month from the 1.25% rate on the selling
30 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 Engrossed -66- 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 this Act, Section 9 of the Use Tax Act, Section 9 of the
6 Service Use Tax Act, and Section 9 of the Service Occupation
7 Tax Act, such Acts being hereinafter called the "Tax Acts"
8 and such aggregate of 2.2% or 3.8%, as the case may be, of
9 moneys being hereinafter called the "Tax Act Amount", and (2)
10 the amount transferred to the Build Illinois Fund from the
11 State and Local Sales Tax Reform Fund shall be less than the
12 Annual Specified Amount (as hereinafter defined), an amount
13 equal to the difference shall be immediately paid into the
14 Build Illinois Fund from other moneys received by the
15 Department pursuant to the Tax Acts; the "Annual Specified
16 Amount" means the amounts specified below for fiscal years
17 1986 through 1993:
18 Fiscal Year Annual Specified Amount
19 1986 $54,800,000
20 1987 $76,650,000
21 1988 $80,480,000
22 1989 $88,510,000
23 1990 $115,330,000
24 1991 $145,470,000
25 1992 $182,730,000
26 1993 $206,520,000;
27 and means the Certified Annual Debt Service Requirement (as
28 defined in Section 13 of the Build Illinois Bond Act) or the
29 Tax Act Amount, whichever is greater, for fiscal year 1994
30 and each fiscal year thereafter; and further provided, that
31 if on the last business day of any month the sum of (1) the
32 Tax Act Amount required to be deposited into the Build
33 Illinois Bond Account in the Build Illinois Fund during such
34 month and (2) the amount transferred to the Build Illinois
SB1310 Engrossed -67- LRB9110257SMdv
1 Fund from the State and Local Sales Tax Reform Fund shall
2 have been less than 1/12 of the Annual Specified Amount, an
3 amount equal to the difference shall be immediately paid into
4 the Build Illinois Fund from other moneys received by the
5 Department pursuant to the Tax Acts; and, further provided,
6 that in no event shall the payments required under the
7 preceding proviso result in aggregate payments into the Build
8 Illinois Fund pursuant to this clause (b) for any fiscal year
9 in excess of the greater of (i) the Tax Act Amount or (ii)
10 the Annual Specified Amount for such fiscal year. The
11 amounts payable into the Build Illinois Fund under clause (b)
12 of the first sentence in this paragraph shall be payable only
13 until such time as the aggregate amount on deposit under each
14 trust indenture securing Bonds issued and outstanding
15 pursuant to the Build Illinois Bond Act is sufficient, taking
16 into account any future investment income, to fully provide,
17 in accordance with such indenture, for the defeasance of or
18 the payment of the principal of, premium, if any, and
19 interest on the Bonds secured by such indenture and on any
20 Bonds expected to be issued thereafter and all fees and costs
21 payable with respect thereto, all as certified by the
22 Director of the Bureau of the Budget. If on the last
23 business day of any month in which Bonds are outstanding
24 pursuant to the Build Illinois Bond Act, the aggregate of
25 moneys deposited in the Build Illinois Bond Account in the
26 Build Illinois Fund in such month shall be less than the
27 amount required to be transferred in such month from the
28 Build Illinois Bond Account to the Build Illinois Bond
29 Retirement and Interest Fund pursuant to Section 13 of the
30 Build Illinois Bond Act, an amount equal to such deficiency
31 shall be immediately paid from other moneys received by the
32 Department pursuant to the Tax Acts to the Build Illinois
33 Fund; provided, however, that any amounts paid to the Build
34 Illinois Fund in any fiscal year pursuant to this sentence
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1 shall be deemed to constitute payments pursuant to clause (b)
2 of the first sentence of this paragraph and shall reduce the
3 amount otherwise payable for such fiscal year pursuant to
4 that clause (b). The moneys received by the Department
5 pursuant to this Act and required to be deposited into the
6 Build Illinois Fund are subject to the pledge, claim and
7 charge set forth in Section 12 of the Build Illinois Bond
8 Act.
9 Subject to payment of amounts into the Build Illinois
10 Fund as provided in the preceding paragraph or in any
11 amendment thereto hereafter enacted, the following specified
12 monthly installment of the amount requested in the
13 certificate of the Chairman of the Metropolitan Pier and
14 Exposition Authority provided under Section 8.25f of the
15 State Finance Act, but not in excess of sums designated as
16 "Total Deposit", shall be deposited in the aggregate from
17 collections under Section 9 of the Use Tax Act, Section 9 of
18 the Service Use Tax Act, Section 9 of the Service Occupation
19 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
20 into the McCormick Place Expansion Project Fund in the
21 specified fiscal years.
22 Fiscal Year Total Deposit
23 1993 $0
24 1994 53,000,000
25 1995 58,000,000
26 1996 61,000,000
27 1997 64,000,000
28 1998 68,000,000
29 1999 71,000,000
30 2000 75,000,000
31 2001 80,000,000
32 2002 84,000,000
33 2003 89,000,000
34 2004 93,000,000
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1 2005 97,000,000
2 2006 102,000,000
3 2007 108,000,000
4 2008 115,000,000
5 2009 120,000,000
6 2010 126,000,000
7 2011 132,000,000
8 2012 138,000,000
9 2013 and 145,000,000
10 each fiscal year
11 thereafter that bonds
12 are outstanding under
13 Section 13.2 of the
14 Metropolitan Pier and
15 Exposition Authority
16 Act, but not after fiscal year 2029.
17 Beginning July 20, 1993 and in each month of each fiscal
18 year thereafter, one-eighth of the amount requested in the
19 certificate of the Chairman of the Metropolitan Pier and
20 Exposition Authority for that fiscal year, less the amount
21 deposited into the McCormick Place Expansion Project Fund by
22 the State Treasurer in the respective month under subsection
23 (g) of Section 13 of the Metropolitan Pier and Exposition
24 Authority Act, plus cumulative deficiencies in the deposits
25 required under this Section for previous months and years,
26 shall be deposited into the McCormick Place Expansion Project
27 Fund, until the full amount requested for the fiscal year,
28 but not in excess of the amount specified above as "Total
29 Deposit", has been deposited.
30 Subject to payment of amounts into the Build Illinois
31 Fund and the McCormick Place Expansion Project Fund pursuant
32 to the preceding paragraphs or in any amendment thereto
33 hereafter enacted, each month the Department shall pay into
34 the Local Government Distributive Fund 0.4% of the net
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1 revenue realized for the preceding month from the 5% general
2 rate or 0.4% of 80% of the net revenue realized for the
3 preceding month from the 6.25% general rate, as the case may
4 be, on the selling price of tangible personal property which
5 amount shall, subject to appropriation, be distributed as
6 provided in Section 2 of the State Revenue Sharing Act. No
7 payments or distributions pursuant to this paragraph shall be
8 made if the tax imposed by this Act on photoprocessing
9 products is declared unconstitutional, or if the proceeds
10 from such tax are unavailable for distribution because of
11 litigation.
12 Subject to payment of amounts into the Build Illinois
13 Fund, the McCormick Place Expansion Project to the preceding
14 paragraphs or in any amendments thereto hereafter enacted,
15 beginning July 1, 1993, the Department shall each month pay
16 into the Illinois Tax Increment Fund 0.27% of 80% of the net
17 revenue realized for the preceding month from the 6.25%
18 general rate on the selling price of tangible personal
19 property.
20 Of the remainder of the moneys received by the Department
21 pursuant to this Act, 75% thereof shall be paid into the
22 State Treasury and 25% shall be reserved in a special account
23 and used only for the transfer to the Common School Fund as
24 part of the monthly transfer from the General Revenue Fund in
25 accordance with Section 8a of the State Finance Act.
26 The Department may, upon separate written notice to a
27 taxpayer, require the taxpayer to prepare and file with the
28 Department on a form prescribed by the Department within not
29 less than 60 days after receipt of the notice an annual
30 information return for the tax year specified in the notice.
31 Such annual return to the Department shall include a
32 statement of gross receipts as shown by the retailer's last
33 Federal income tax return. If the total receipts of the
34 business as reported in the Federal income tax return do not
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1 agree with the gross receipts reported to the Department of
2 Revenue for the same period, the retailer shall attach to his
3 annual return a schedule showing a reconciliation of the 2
4 amounts and the reasons for the difference. The retailer's
5 annual return to the Department shall also disclose the cost
6 of goods sold by the retailer during the year covered by such
7 return, opening and closing inventories of such goods for
8 such year, costs of goods used from stock or taken from stock
9 and given away by the retailer during such year, payroll
10 information of the retailer's business during such year and
11 any additional reasonable information which the Department
12 deems would be helpful in determining the accuracy of the
13 monthly, quarterly or annual returns filed by such retailer
14 as provided for in this Section.
15 If the annual information return required by this Section
16 is not filed when and as required, the taxpayer shall be
17 liable as follows:
18 (i) Until January 1, 1994, the taxpayer shall be
19 liable for a penalty equal to 1/6 of 1% of the tax due
20 from such taxpayer under this Act during the period to be
21 covered by the annual return for each month or fraction
22 of a month until such return is filed as required, the
23 penalty to be assessed and collected in the same manner
24 as any other penalty provided for in this Act.
25 (ii) On and after January 1, 1994, the taxpayer
26 shall be liable for a penalty as described in Section 3-4
27 of the Uniform Penalty and Interest Act.
28 The chief executive officer, proprietor, owner or highest
29 ranking manager shall sign the annual return to certify the
30 accuracy of the information contained therein. Any person
31 who willfully signs the annual return containing false or
32 inaccurate information shall be guilty of perjury and
33 punished accordingly. The annual return form prescribed by
34 the Department shall include a warning that the person
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1 signing the return may be liable for perjury.
2 The provisions of this Section concerning the filing of
3 an annual information return do not apply to a retailer who
4 is not required to file an income tax return with the United
5 States Government.
6 As soon as possible after the first day of each month,
7 upon certification of the Department of Revenue, the
8 Comptroller shall order transferred and the Treasurer shall
9 transfer from the General Revenue Fund to the Motor Fuel Tax
10 Fund an amount equal to 1.7% of 80% of the net revenue
11 realized under this Act for the second preceding month.
12 Beginning April 1, 2000, this transfer is no longer required
13 and shall not be made.
14 Net revenue realized for a month shall be the revenue
15 collected by the State pursuant to this Act, less the amount
16 paid out during that month as refunds to taxpayers for
17 overpayment of liability.
18 For greater simplicity of administration, manufacturers,
19 importers and wholesalers whose products are sold at retail
20 in Illinois by numerous retailers, and who wish to do so, may
21 assume the responsibility for accounting and paying to the
22 Department all tax accruing under this Act with respect to
23 such sales, if the retailers who are affected do not make
24 written objection to the Department to this arrangement.
25 Any person who promotes, organizes, provides retail
26 selling space for concessionaires or other types of sellers
27 at the Illinois State Fair, DuQuoin State Fair, county fairs,
28 local fairs, art shows, flea markets and similar exhibitions
29 or events, including any transient merchant as defined by
30 Section 2 of the Transient Merchant Act of 1987, is required
31 to file a report with the Department providing the name of
32 the merchant's business, the name of the person or persons
33 engaged in merchant's business, the permanent address and
34 Illinois Retailers Occupation Tax Registration Number of the
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1 merchant, the dates and location of the event and other
2 reasonable information that the Department may require. The
3 report must be filed not later than the 20th day of the month
4 next following the month during which the event with retail
5 sales was held. Any person who fails to file a report
6 required by this Section commits a business offense and is
7 subject to a fine not to exceed $250.
8 Any person engaged in the business of selling tangible
9 personal property at retail as a concessionaire or other type
10 of seller at the Illinois State Fair, county fairs, art
11 shows, flea markets and similar exhibitions or events, or any
12 transient merchants, as defined by Section 2 of the Transient
13 Merchant Act of 1987, may be required to make a daily report
14 of the amount of such sales to the Department and to make a
15 daily payment of the full amount of tax due. The Department
16 shall impose this requirement when it finds that there is a
17 significant risk of loss of revenue to the State at such an
18 exhibition or event. Such a finding shall be based on
19 evidence that a substantial number of concessionaires or
20 other sellers who are not residents of Illinois will be
21 engaging in the business of selling tangible personal
22 property at retail at the exhibition or event, or other
23 evidence of a significant risk of loss of revenue to the
24 State. The Department shall notify concessionaires and other
25 sellers affected by the imposition of this requirement. In
26 the absence of notification by the Department, the
27 concessionaires and other sellers shall file their returns as
28 otherwise required in this Section.
29 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
30 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
31 7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
32 Section 22. The Motor Fuel Tax Law is amended by
33 changing Section 13a as follows:
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1 (35 ILCS 505/13a) (from Ch. 120, par. 429a)
2 Sec. 13a. (1) A tax is hereby imposed upon the use of
3 motor fuel upon highways of this State by commercial motor
4 vehicles. The tax shall be comprised of 2 parts. Part (a)
5 shall be at the rate established by Section 2 of this Act, as
6 heretofore or hereafter amended. Part (b) shall be at the
7 rate established by subsection (2) of this Section as now or
8 hereafter amended.
9 (2) A rate shall be established by the Department as of
10 January 1 of each year using the average "selling price", as
11 defined in the Retailers' Occupation Tax Act, per gallon of
12 motor fuel sold in this State during the previous 12 months
13 and multiplying it by 1.25% 6 1/4% to determine the cents per
14 gallon rate. If, as a result of the provisions of this
15 amendatory Act of the 91st General Assembly, the rate of tax
16 imposed on the sale of motor fuel and gasohol by the
17 Retailers' Occupation Tax Act returns to 6.25%, then a rate
18 shall be established by the Department as of January 1 of
19 each year using the average "selling price", as defined in
20 the Retailers' Occupation Tax Act, per gallon of motor fuel
21 sold in this State during the previous 12 months and
22 multiplying it by 6.25% to determine the cents per gallon
23 rate.
24 (Source: P.A. 88-480.)
25 Section 25. The Counties Code is amended by changing
26 Sections 5-1006, 5-1006.5, 5-1007, and 5-1035.1 as follows:
27 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
28 Sec. 5-1006. Home Rule County Retailers' Occupation Tax
29 Law. Any county that is a home rule unit may impose a tax
30 upon all persons engaged in the business of selling tangible
31 personal property, other than an item of tangible personal
32 property titled or registered with an agency of this State's
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1 government, at retail in the county on the gross receipts
2 from such sales made in the course of their business. If
3 imposed, this tax shall only be imposed in 1/4% increments.
4 On and after September 1, 1991, this additional tax may not
5 be imposed on the sales of food for human consumption which
6 is to be consumed off the premises where it is sold (other
7 than alcoholic beverages, soft drinks and food which has been
8 prepared for immediate consumption) and prescription and
9 nonprescription medicines, drugs, medical appliances and
10 insulin, urine testing materials, syringes and needles used
11 by diabetics. The tax imposed by a home rule county pursuant
12 to this Section and all civil penalties that may be assessed
13 as an incident thereof shall be collected and enforced by the
14 State Department of Revenue. The certificate of registration
15 that is issued by the Department to a retailer under the
16 Retailers' Occupation Tax Act shall permit the retailer to
17 engage in a business that is taxable under any ordinance or
18 resolution enacted pursuant to this Section without
19 registering separately with the Department under such
20 ordinance or resolution or under this Section. The
21 Department shall have full power to administer and enforce
22 this Section; to collect all taxes and penalties due
23 hereunder; to dispose of taxes and penalties so collected in
24 the manner hereinafter provided; and to determine all rights
25 to credit memoranda arising on account of the erroneous
26 payment of tax or penalty hereunder. In the administration
27 of, and compliance with, this Section, the Department and
28 persons who are subject to this Section shall have the same
29 rights, remedies, privileges, immunities, powers and duties,
30 and be subject to the same conditions, restrictions,
31 limitations, penalties and definitions of terms, and employ
32 the same modes of procedure, as are prescribed in Sections 1,
33 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
34 respect to all provisions therein other than the State rate
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1 of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
2 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
3 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
4 Penalty and Interest Act, as fully as if those provisions
5 were set forth herein.
6 No tax may be imposed by a home rule county pursuant to
7 this Section unless the county also imposes a tax at the same
8 rate pursuant to Section 5-1007.
9 A home rule county that has not imposed a tax under this
10 Section on the sale of motor fuel or gasohol before the
11 effective date of this amendatory Act of the 91st General
12 Assembly shall not impose such a tax on or after that date. A
13 home rule county that has imposed a tax under this Section on
14 the sale of motor fuel or gasohol before the effective date
15 of this amendatory Act of the 91st General Assembly shall not
16 increase the rate of the tax on or after that date. If, as a
17 result of the provisions of this amendatory Act of the 91st
18 General Assembly, the rate of tax imposed on the sale of
19 motor fuel and gasohol by the Retailers' Occupation Tax Act
20 returns to 6.25%, then the prohibition against imposing a tax
21 on the sale of motor fuel and gasohol and the prohibition
22 against an increase in the rate of any tax already imposed on
23 the sale of motor fuel and gasohol are no longer in effect.
24 This amendatory Act of the 91st General Assembly is a denial
25 and limitation of home rule powers to tax under subsection
26 (g) of Section 6 of Article VII of the Illinois Constitution.
27 Persons subject to any tax imposed pursuant to the
28 authority granted in this Section may reimburse themselves
29 for their seller's tax liability hereunder by separately
30 stating such tax as an additional charge, which charge may be
31 stated in combination, in a single amount, with State tax
32 which sellers are required to collect under the Use Tax Act,
33 pursuant to such bracket schedules as the Department may
34 prescribe.
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1 Whenever the Department determines that a refund should
2 be made under this Section to a claimant instead of issuing a
3 credit memorandum, the Department shall notify the State
4 Comptroller, who shall cause the order to be drawn for the
5 amount specified and to the person named in the notification
6 from the Department. The refund shall be paid by the State
7 Treasurer out of the home rule county retailers' occupation
8 tax fund.
9 The Department shall forthwith pay over to the State
10 Treasurer, ex officio, as trustee, all taxes and penalties
11 collected hereunder. On or before the 25th day of each
12 calendar month, the Department shall prepare and certify to
13 the Comptroller the disbursement of stated sums of money to
14 named counties, the counties to be those from which retailers
15 have paid taxes or penalties hereunder to the Department
16 during the second preceding calendar month. The amount to be
17 paid to each county shall be the amount (not including credit
18 memoranda) collected hereunder during the second preceding
19 calendar month by the Department plus an amount the
20 Department determines is necessary to offset any amounts that
21 were erroneously paid to a different taxing body, and not
22 including an amount equal to the amount of refunds made
23 during the second preceding calendar month by the Department
24 on behalf of such county, and not including any amount which
25 the Department determines is necessary to offset any amounts
26 which were payable to a different taxing body but were
27 erroneously paid to the county. Within 10 days after receipt,
28 by the Comptroller, of the disbursement certification to the
29 counties provided for in this Section to be given to the
30 Comptroller by the Department, the Comptroller shall cause
31 the orders to be drawn for the respective amounts in
32 accordance with the directions contained in the
33 certification.
34 In addition to the disbursement required by the preceding
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1 paragraph, an allocation shall be made in March of each year
2 to each county that received more than $500,000 in
3 disbursements under the preceding paragraph in the preceding
4 calendar year. The allocation shall be in an amount equal to
5 the average monthly distribution made to each such county
6 under the preceding paragraph during the preceding calendar
7 year (excluding the 2 months of highest receipts). The
8 distribution made in March of each year subsequent to the
9 year in which an allocation was made pursuant to this
10 paragraph and the preceding paragraph shall be reduced by the
11 amount allocated and disbursed under this paragraph in the
12 preceding calendar year. The Department shall prepare and
13 certify to the Comptroller for disbursement the allocations
14 made in accordance with this paragraph.
15 For the purpose of determining the local governmental
16 unit whose tax is applicable, a retail sale by a producer of
17 coal or other mineral mined in Illinois is a sale at retail
18 at the place where the coal or other mineral mined in
19 Illinois is extracted from the earth. This paragraph does
20 not apply to coal or other mineral when it is delivered or
21 shipped by the seller to the purchaser at a point outside
22 Illinois so that the sale is exempt under the United States
23 Constitution as a sale in interstate or foreign commerce.
24 Nothing in this Section shall be construed to authorize a
25 county to impose a tax upon the privilege of engaging in any
26 business which under the Constitution of the United States
27 may not be made the subject of taxation by this State.
28 An ordinance or resolution imposing or discontinuing a
29 tax hereunder or effecting a change in the rate thereof shall
30 be adopted and a certified copy thereof filed with the
31 Department on or before the first day of June, whereupon the
32 Department shall proceed to administer and enforce this
33 Section as of the first day of September next following such
34 adoption and filing. Beginning January 1, 1992, an ordinance
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1 or resolution imposing or discontinuing the tax hereunder or
2 effecting a change in the rate thereof shall be adopted and a
3 certified copy thereof filed with the Department on or before
4 the first day of July, whereupon the Department shall proceed
5 to administer and enforce this Section as of the first day of
6 October next following such adoption and filing. Beginning
7 January 1, 1993, an ordinance or resolution imposing or
8 discontinuing the tax hereunder or effecting a change in the
9 rate thereof shall be adopted and a certified copy thereof
10 filed with the Department on or before the first day of
11 October, whereupon the Department shall proceed to administer
12 and enforce this Section as of the first day of January next
13 following such adoption and filing. Beginning April 1, 1998,
14 an ordinance or resolution imposing or discontinuing the tax
15 hereunder or effecting a change in the rate thereof shall
16 either (i) be adopted and a certified copy thereof filed with
17 the Department on or before the first day of April, whereupon
18 the Department shall proceed to administer and enforce this
19 Section as of the first day of July next following the
20 adoption and filing; or (ii) be adopted and a certified copy
21 thereof filed with the Department on or before the first day
22 of October, whereupon the Department shall proceed to
23 administer and enforce this Section as of the first day of
24 January next following the adoption and filing.
25 When certifying the amount of a monthly disbursement to a
26 county under this Section, the Department shall increase or
27 decrease such amount by an amount necessary to offset any
28 misallocation of previous disbursements. The offset amount
29 shall be the amount erroneously disbursed within the previous
30 6 months from the time a misallocation is discovered.
31 This Section shall be known and may be cited as the Home
32 Rule County Retailers' Occupation Tax Law.
33 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
SB1310 Engrossed -80- LRB9110257SMdv
1 (55 ILCS 5/5-1006.5)
2 Sec. 5-1006.5. Special County Retailers' Occupation Tax
3 For Public Safety.
4 (a) The county board of any county may impose a tax upon
5 all persons engaged in the business of selling tangible
6 personal property, other than personal property titled or
7 registered with an agency of this State's government, at
8 retail in the county on the gross receipts from the sales
9 made in the course of business to provide revenue to be used
10 exclusively for public safety purposes in that county, if a
11 proposition for the tax has been submitted to the electors of
12 that county and approved by a majority of those voting on the
13 question. If imposed, this tax shall be imposed only in
14 one-quarter percent increments. By resolution, the county
15 board may order the proposition to be submitted at any
16 election. The county clerk shall certify the question to the
17 proper election authority, who shall submit the proposition
18 at an election in accordance with the general election law.
19 The proposition shall be in substantially the following
20 form:
21 "Shall (name of county) be authorized to impose a
22 public safety tax at the rate of .... upon all persons
23 engaged in the business of selling tangible personal
24 property at retail in the county on gross receipts from
25 the sales made in the course of their business to be used
26 for crime prevention, detention, and other public safety
27 purposes?"
28 Votes shall be recorded as Yes or No. If a majority of the
29 electors voting on the proposition vote in favor of it, the
30 county may impose the tax.
31 This additional tax may not be imposed on the sales of
32 food for human consumption that is to be consumed off the
33 premises where it is sold (other than alcoholic beverages,
34 soft drinks, and food which has been prepared for immediate
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1 consumption) and prescription and non-prescription medicines,
2 drugs, medical appliances and insulin, urine testing
3 materials, syringes, and needles used by diabetics. The tax
4 imposed by a county under this Section and all civil
5 penalties that may be assessed as an incident of the tax
6 shall be collected and enforced by the Illinois Department of
7 Revenue. The certificate of registration that is issued by
8 the Department to a retailer under the Retailers' Occupation
9 Tax Act shall permit the retailer to engage in a business
10 that is taxable without registering separately with the
11 Department under an ordinance or resolution under this
12 Section. The Department has full power to administer and
13 enforce this Section, to collect all taxes and penalties due
14 under this Section, to dispose of taxes and penalties so
15 collected in the manner provided in this Section, and to
16 determine all rights to credit memoranda arising on account
17 of the erroneous payment of a tax or penalty under this
18 Section. In the administration of and compliance with this
19 Section, the Department and persons who are subject to this
20 Section shall (i) have the same rights, remedies, privileges,
21 immunities, powers, and duties, (ii) be subject to the same
22 conditions, restrictions, limitations, penalties, and
23 definitions of terms, and (iii) employ the same modes of
24 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
25 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to
26 all provisions contained in those Sections other than the
27 State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except
28 provisions relating to transaction returns and quarter
29 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
30 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13
31 of the Retailers' Occupation Tax Act and Section 3-7 of the
32 Uniform Penalty and Interest Act as if those provisions were
33 set forth in this Section.
34 A county that has not imposed a tax under this subsection
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1 on the sale of motor fuel or gasohol before the effective
2 date of this amendatory Act of the 91st General Assembly
3 shall not impose such a tax on or after that date. A county
4 that has imposed a tax under this subsection on the sale of
5 motor fuel or gasohol before the effective date of this
6 amendatory Act of the 91st General Assembly shall not
7 increase the rate of the tax on or after that date. If, as a
8 result of the provisions of this amendatory Act of the 91st
9 General Assembly, the rate of tax imposed on the sale of
10 motor fuel and gasohol by the Retailers' Occupation Tax Act
11 returns to 6.25%, then the prohibition against imposing a tax
12 on the sale of motor fuel and gasohol and the prohibition
13 against an increase in the rate of any tax already imposed on
14 the sale of motor fuel and gasohol are no longer in effect.
15 Persons subject to any tax imposed under the authority
16 granted in this Section may reimburse themselves for their
17 sellers' tax liability by separately stating the tax as an
18 additional charge, which charge may be stated in combination,
19 in a single amount, with State tax which sellers are required
20 to collect under the Use Tax Act, pursuant to such bracketed
21 schedules as the Department may prescribe.
22 Whenever the Department determines that a refund should
23 be made under this Section to a claimant instead of issuing a
24 credit memorandum, the Department shall notify the State
25 Comptroller, who shall cause the order to be drawn for the
26 amount specified and to the person named in the notification
27 from the Department. The refund shall be paid by the State
28 Treasurer out of the County Public Safety Retailers'
29 Occupation Tax Fund.
30 (b) If a tax has been imposed under subsection (a), a
31 service occupation tax shall also be imposed at the same rate
32 upon all persons engaged, in the county, in the business of
33 making sales of service, who, as an incident to making those
34 sales of service, transfer tangible personal property within
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1 the county as an incident to a sale of service. This tax may
2 not be imposed on sales of food for human consumption that is
3 to be consumed off the premises where it is sold (other than
4 alcoholic beverages, soft drinks, and food prepared for
5 immediate consumption) and prescription and non-prescription
6 medicines, drugs, medical appliances and insulin, urine
7 testing materials, syringes, and needles used by diabetics.
8 The tax imposed under this subsection and all civil penalties
9 that may be assessed as an incident thereof shall be
10 collected and enforced by the Department of Revenue. The
11 Department has full power to administer and enforce this
12 subsection; to collect all taxes and penalties due hereunder;
13 to dispose of taxes and penalties so collected in the manner
14 hereinafter provided; and to determine all rights to credit
15 memoranda arising on account of the erroneous payment of tax
16 or penalty hereunder. In the administration of, and
17 compliance with this subsection, the Department and persons
18 who are subject to this paragraph shall (i) have the same
19 rights, remedies, privileges, immunities, powers, and duties,
20 (ii) be subject to the same conditions, restrictions,
21 limitations, penalties, exclusions, exemptions, and
22 definitions of terms, and (iii) employ the same modes of
23 procedure as are prescribed in Sections 2 (except that the
24 reference to State in the definition of supplier maintaining
25 a place of business in this State shall mean the county), 2a,
26 2b, 2c, 3 through 3-50 (in respect to all provisions therein
27 other than the State rate of tax), 4 (except that the
28 reference to the State shall be to the county), 5, 7, 8
29 (except that the jurisdiction to which the tax shall be a
30 debt to the extent indicated in that Section 8 shall be the
31 county), 9 (except as to the disposition of taxes and
32 penalties collected), 10, 11, 12 (except the reference
33 therein to Section 2b of the Retailers' Occupation Tax Act),
34 13 (except that any reference to the State shall mean the
SB1310 Engrossed -84- LRB9110257SMdv
1 county), Section 15, 16, 17, 18, 19 and 20 of the Service
2 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
3 Interest Act, as fully as if those provisions were set forth
4 herein.
5 A county that has not imposed a tax under this subsection
6 on the selling price of motor fuel or gasohol before the
7 effective date of this amendatory Act of the 91st General
8 Assembly shall not impose such a tax on or after that date.
9 A county that has imposed a tax under this subsection on the
10 selling price of motor fuel or gasohol before the effective
11 date of this amendatory Act of the 91st General Assembly
12 shall not increase the rate of the tax on or after that date.
13 If, as a result of the provisions of this amendatory Act of
14 the 91st General Assembly, the rate of tax imposed on the
15 sale of motor fuel and gasohol by the Retailers' Occupation
16 Tax Act returns to 6.25%, then the prohibition against
17 imposing a tax on the sale of motor fuel and gasohol and the
18 prohibition against an increase in the rate of any tax
19 already imposed on the sale of motor fuel and gasohol are no
20 longer in effect.
21 Persons subject to any tax imposed under the authority
22 granted in this subsection may reimburse themselves for their
23 serviceman's tax liability by separately stating the tax as
24 an additional charge, which charge may be stated in
25 combination, in a single amount, with State tax that
26 servicemen are authorized to collect under the Service Use
27 Tax Act, in accordance with such bracket schedules as the
28 Department may prescribe.
29 Whenever the Department determines that a refund should
30 be made under this subsection to a claimant instead of
31 issuing a credit memorandum, the Department shall notify the
32 State Comptroller, who shall cause the warrant to be drawn
33 for the amount specified, and to the person named, in the
34 notification from the Department. The refund shall be paid
SB1310 Engrossed -85- LRB9110257SMdv
1 by the State Treasurer out of the County Public Safety
2 Retailers' Occupation Fund.
3 Nothing in this subsection shall be construed to
4 authorize the county to impose a tax upon the privilege of
5 engaging in any business which under the Constitution of the
6 United States may not be made the subject of taxation by the
7 State.
8 (c) The Department shall immediately pay over to the
9 State Treasurer, ex officio, as trustee, all taxes and
10 penalties collected under this Section to be deposited into
11 the County Public Safety Retailers' Occupation Tax Fund,
12 which shall be an unappropriated trust fund held outside of
13 the State treasury. On or before the 25th day of each
14 calendar month, the Department shall prepare and certify to
15 the Comptroller the disbursement of stated sums of money to
16 the counties from which retailers have paid taxes or
17 penalties to the Department during the second preceding
18 calendar month. The amount to be paid to each county shall
19 be the amount (not including credit memoranda) collected
20 under this Section during the second preceding calendar month
21 by the Department plus an amount the Department determines is
22 necessary to offset any amounts that were erroneously paid to
23 a different taxing body, and not including (i) an amount
24 equal to the amount of refunds made during the second
25 preceding calendar month by the Department on behalf of the
26 county and (ii) any amount that the Department determines is
27 necessary to offset any amounts that were payable to a
28 different taxing body but were erroneously paid to the
29 county. Within 10 days after receipt by the Comptroller of
30 the disbursement certification to the counties provided for
31 in this Section to be given to the Comptroller by the
32 Department, the Comptroller shall cause the orders to be
33 drawn for the respective amounts in accordance with
34 directions contained in the certification.
SB1310 Engrossed -86- LRB9110257SMdv
1 In addition to the disbursement required by the preceding
2 paragraph, an allocation shall be made in March of each year
3 to each county that received more than $500,000 in
4 disbursements under the preceding paragraph in the preceding
5 calendar year. The allocation shall be in an amount equal to
6 the average monthly distribution made to each such county
7 under the preceding paragraph during the preceding calendar
8 year (excluding the 2 months of highest receipts). The
9 distribution made in March of each year subsequent to the
10 year in which an allocation was made pursuant to this
11 paragraph and the preceding paragraph shall be reduced by the
12 amount allocated and disbursed under this paragraph in the
13 preceding calendar year. The Department shall prepare and
14 certify to the Comptroller for disbursement the allocations
15 made in accordance with this paragraph.
16 (d) For the purpose of determining the local
17 governmental unit whose tax is applicable, a retail sale by a
18 producer of coal or another mineral mined in Illinois is a
19 sale at retail at the place where the coal or other mineral
20 mined in Illinois is extracted from the earth. This
21 paragraph does not apply to coal or another mineral when it
22 is delivered or shipped by the seller to the purchaser at a
23 point outside Illinois so that the sale is exempt under the
24 United States Constitution as a sale in interstate or foreign
25 commerce.
26 (e) Nothing in this Section shall be construed to
27 authorize a county to impose a tax upon the privilege of
28 engaging in any business that under the Constitution of the
29 United States may not be made the subject of taxation by this
30 State.
31 (e-5) If a county imposes a tax under this Section, the
32 county board may, by ordinance, discontinue or lower the rate
33 of the tax. If the county board lowers the tax rate or
34 discontinues the tax, a referendum must be held in accordance
SB1310 Engrossed -87- LRB9110257SMdv
1 with subsection (a) of this Section in order to increase the
2 rate of the tax or to reimpose the discontinued tax.
3 (f) Beginning April 1, 1998, the results of any election
4 authorizing a proposition to impose a tax under this Section
5 or effecting a change in the rate of tax, or any ordinance
6 lowering the rate or discontinuing the tax, shall be
7 certified by the county clerk and filed with the Illinois
8 Department of Revenue either (i) on or before the first day
9 of April, whereupon the Department shall proceed to
10 administer and enforce the tax as of the first day of July
11 next following the filing; or (ii) on or before the first day
12 of October, whereupon the Department shall proceed to
13 administer and enforce the tax as of the first day of January
14 next following the filing.
15 (g) When certifying the amount of a monthly disbursement
16 to a county under this Section, the Department shall increase
17 or decrease the amounts by an amount necessary to offset any
18 miscalculation of previous disbursements. The offset amount
19 shall be the amount erroneously disbursed within the previous
20 6 months from the time a miscalculation is discovered.
21 (h) This Section may be cited as the "Special County
22 Occupation Tax For Public Safety Law".
23 (i) For purposes of this Section, "public safety"
24 includes but is not limited to fire fighting, police,
25 medical, ambulance, or other emergency services.
26 (j) This amendatory Act of the 91st General Assembly is
27 a denial and limitation of home rule powers to tax under
28 subsection (g) of Section 6 of Article VII of the Illinois
29 Constitution.
30 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97;
31 90-190, eff. 7-24-97; 90-267, eff. 7-30-97; 90-552, eff.
32 12-12-97; 90-562, eff. 12-16-97; 90-655, eff. 7-30-98;
33 90-689, eff. 7-31-98.)
SB1310 Engrossed -88- LRB9110257SMdv
1 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
2 Sec. 5-1007. Home Rule County Service Occupation Tax
3 Law. The corporate authorities of a home rule county may
4 impose a tax upon all persons engaged, in such county, in the
5 business of making sales of service at the same rate of tax
6 imposed pursuant to Section 5-1006 of the selling price of
7 all tangible personal property transferred by such servicemen
8 either in the form of tangible personal property or in the
9 form of real estate as an incident to a sale of service. If
10 imposed, such tax shall only be imposed in 1/4% increments.
11 On and after September 1, 1991, this additional tax may not
12 be imposed on the sales of food for human consumption which
13 is to be consumed off the premises where it is sold (other
14 than alcoholic beverages, soft drinks and food which has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics. The tax imposed by a home rule county pursuant
19 to this Section and all civil penalties that may be assessed
20 as an incident thereof shall be collected and enforced by the
21 State Department of Revenue. The certificate of registration
22 which is issued by the Department to a retailer under the
23 Retailers' Occupation Tax Act or under the Service Occupation
24 Tax Act shall permit such registrant to engage in a business
25 which is taxable under any ordinance or resolution enacted
26 pursuant to this Section without registering separately with
27 the Department under such ordinance or resolution or under
28 this Section. The Department shall have full power to
29 administer and enforce this Section; to collect all taxes and
30 penalties due hereunder; to dispose of taxes and penalties so
31 collected in the manner hereinafter provided; and to
32 determine all rights to credit memoranda arising on account
33 of the erroneous payment of tax or penalty hereunder. In the
34 administration of, and compliance with, this Section the
SB1310 Engrossed -89- LRB9110257SMdv
1 Department and persons who are subject to this Section shall
2 have the same rights, remedies, privileges, immunities,
3 powers and duties, and be subject to the same conditions,
4 restrictions, limitations, penalties and definitions of
5 terms, and employ the same modes of procedure, as are
6 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
7 respect to all provisions therein other than the State rate
8 of tax), 4 (except that the reference to the State shall be
9 to the taxing county), 5, 7, 8 (except that the jurisdiction
10 to which the tax shall be a debt to the extent indicated in
11 that Section 8 shall be the taxing county), 9 (except as to
12 the disposition of taxes and penalties collected, and except
13 that the returned merchandise credit for this county tax may
14 not be taken against any State tax), 10, 11, 12 (except the
15 reference therein to Section 2b of the Retailers' Occupation
16 Tax Act), 13 (except that any reference to the State shall
17 mean the taxing county), the first paragraph of Section 15,
18 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and
19 Section 3-7 of the Uniform Penalty and Interest Act, as fully
20 as if those provisions were set forth herein.
21 No tax may be imposed by a home rule county pursuant to
22 this Section unless such county also imposes a tax at the
23 same rate pursuant to Section 5-1006.
24 A home rule county that has not imposed a tax under this
25 Section on the selling price of motor fuel or gasohol before
26 the effective date of this amendatory Act of the 91st General
27 Assembly shall not impose such a tax on or after that date. A
28 home rule county that has imposed a tax under this Section on
29 the sale of motor fuel or gasohol before the effective date
30 of this amendatory Act of the 91st General Assembly shall not
31 increase the rate of the tax on or after that date. If, as a
32 result of the provisions of this amendatory Act of the 91st
33 General Assembly, the rate of tax imposed on the sale of
34 motor fuel and gasohol by the Retailers' Occupation Tax Act
SB1310 Engrossed -90- LRB9110257SMdv
1 returns to 6.25%, then the prohibition against imposing a tax
2 on the sale of motor fuel and gasohol and the prohibition
3 against an increase in the rate of any tax already imposed on
4 the sale of motor fuel and gasohol are no longer in effect.
5 This amendatory Act of the 91st General Assembly is a denial
6 and limitation of home rule powers to tax under subsection
7 (g) of Section 6 of Article VII of the Illinois Constitution.
8 Persons subject to any tax imposed pursuant to the
9 authority granted in this Section may reimburse themselves
10 for their serviceman's tax liability hereunder by separately
11 stating such tax as an additional charge, which charge may be
12 stated in combination, in a single amount, with State tax
13 which servicemen are authorized to collect under the Service
14 Use Tax Act, pursuant to such bracket schedules as the
15 Department may prescribe.
16 Whenever the Department determines that a refund should
17 be made under this Section to a claimant instead of issuing
18 credit memorandum, the Department shall notify the State
19 Comptroller, who shall cause the order to be drawn for the
20 amount specified, and to the person named, in such
21 notification from the Department. Such refund shall be paid
22 by the State Treasurer out of the home rule county retailers'
23 occupation tax fund.
24 The Department shall forthwith pay over to the State
25 Treasurer, ex-officio, as trustee, all taxes and penalties
26 collected hereunder. On or before the 25th day of each
27 calendar month, the Department shall prepare and certify to
28 the Comptroller the disbursement of stated sums of money to
29 named counties, the counties to be those from which suppliers
30 and servicemen have paid taxes or penalties hereunder to the
31 Department during the second preceding calendar month. The
32 amount to be paid to each county shall be the amount (not
33 including credit memoranda) collected hereunder during the
34 second preceding calendar month by the Department, and not
SB1310 Engrossed -91- LRB9110257SMdv
1 including an amount equal to the amount of refunds made
2 during the second preceding calendar month by the Department
3 on behalf of such county. Within 10 days after receipt, by
4 the Comptroller, of the disbursement certification to the
5 counties provided for in this Section to be given to the
6 Comptroller by the Department, the Comptroller shall cause
7 the orders to be drawn for the respective amounts in
8 accordance with the directions contained in such
9 certification.
10 In addition to the disbursement required by the preceding
11 paragraph, an allocation shall be made in each year to each
12 county which received more than $500,000 in disbursements
13 under the preceding paragraph in the preceding calendar year.
14 The allocation shall be in an amount equal to the average
15 monthly distribution made to each such county under the
16 preceding paragraph during the preceding calendar year
17 (excluding the 2 months of highest receipts). The
18 distribution made in March of each year subsequent to the
19 year in which an allocation was made pursuant to this
20 paragraph and the preceding paragraph shall be reduced by the
21 amount allocated and disbursed under this paragraph in the
22 preceding calendar year. The Department shall prepare and
23 certify to the Comptroller for disbursement the allocations
24 made in accordance with this paragraph.
25 Nothing in this Section shall be construed to authorize a
26 county to impose a tax upon the privilege of engaging in any
27 business which under the Constitution of the United States
28 may not be made the subject of taxation by this State.
29 An ordinance or resolution imposing or discontinuing a
30 tax hereunder or effecting a change in the rate thereof shall
31 be adopted and a certified copy thereof filed with the
32 Department on or before the first day of June, whereupon the
33 Department shall proceed to administer and enforce this
34 Section as of the first day of September next following such
SB1310 Engrossed -92- LRB9110257SMdv
1 adoption and filing. Beginning January 1, 1992, an ordinance
2 or resolution imposing or discontinuing the tax hereunder or
3 effecting a change in the rate thereof shall be adopted and a
4 certified copy thereof filed with the Department on or before
5 the first day of July, whereupon the Department shall proceed
6 to administer and enforce this Section as of the first day of
7 October next following such adoption and filing. Beginning
8 January 1, 1993, an ordinance or resolution imposing or
9 discontinuing the tax hereunder or effecting a change in the
10 rate thereof shall be adopted and a certified copy thereof
11 filed with the Department on or before the first day of
12 October, whereupon the Department shall proceed to administer
13 and enforce this Section as of the first day of January next
14 following such adoption and filing. Beginning April 1, 1998,
15 an ordinance or resolution imposing or discontinuing the tax
16 hereunder or effecting a change in the rate thereof shall
17 either (i) be adopted and a certified copy thereof filed with
18 the Department on or before the first day of April, whereupon
19 the Department shall proceed to administer and enforce this
20 Section as of the first day of July next following the
21 adoption and filing; or (ii) be adopted and a certified copy
22 thereof filed with the Department on or before the first day
23 of October, whereupon the Department shall proceed to
24 administer and enforce this Section as of the first day of
25 January next following the adoption and filing.
26 This Section shall be known and may be cited as the Home
27 Rule County Service Occupation Tax Law.
28 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
29 (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
30 Sec. 5-1035.1. County Motor Fuel Tax Law. The county
31 board of the counties of DuPage, Kane and McHenry may, by an
32 ordinance or resolution adopted by an affirmative vote of a
33 majority of the members elected or appointed to the county
SB1310 Engrossed -93- LRB9110257SMdv
1 board, impose a tax upon all persons engaged in the county in
2 the business of selling motor fuel, as now or hereafter
3 defined in the Motor Fuel Tax Law, at retail for the
4 operation of motor vehicles upon public highways or for the
5 operation of recreational watercraft upon waterways. Kane
6 County may exempt diesel fuel from the tax imposed pursuant
7 to this Section. The tax may be imposed, in half-cent
8 increments, at a rate not exceeding 4 cents per gallon of
9 motor fuel sold at retail within the county for the purpose
10 of use or consumption and not for the purpose of resale. The
11 proceeds from the tax shall be used by the county solely for
12 the purpose of operating, constructing and improving public
13 highways and waterways, and acquiring real property and
14 right-of-ways for public highways and waterways within the
15 county imposing the tax.
16 A county that has not imposed a tax under this Section
17 before the effective date of this amendatory Act of the 91st
18 General Assembly shall not impose such a tax on or after that
19 date. A county that has imposed a tax under this Section
20 before the effective date of this amendatory Act of the 91st
21 General Assembly shall not increase the rate of the tax on or
22 after that date. If, as a result of the provisions of this
23 amendatory Act of the 91st General Assembly, the rate of tax
24 imposed on the sale of motor fuel and gasohol by the
25 Retailers' Occupation Tax Act returns to 6.25%, then the
26 prohibition against imposing a tax on the sale of motor fuel
27 and gasohol and the prohibition against an increase in the
28 rate of any tax already imposed on the sale of motor fuel and
29 gasohol are no longer in effect.
30 A tax imposed pursuant to this Section, and all civil
31 penalties that may be assessed as an incident thereof, shall
32 be administered, collected and enforced by the Illinois
33 Department of Revenue in the same manner as the tax imposed
34 under the Retailers' Occupation Tax Act, as now or hereafter
SB1310 Engrossed -94- LRB9110257SMdv
1 amended, insofar as may be practicable; except that in the
2 event of a conflict with the provisions of this Section, this
3 Section shall control. The Department of Revenue shall have
4 full power: to administer and enforce this Section; to
5 collect all taxes and penalties due hereunder; to dispose of
6 taxes and penalties so collected in the manner hereinafter
7 provided; and to determine all rights to credit memoranda
8 arising on account of the erroneous payment of tax or penalty
9 hereunder.
10 Whenever the Department determines that a refund shall be
11 made under this Section to a claimant instead of issuing a
12 credit memorandum, the Department shall notify the State
13 Comptroller, who shall cause the order to be drawn for the
14 amount specified, and to the person named, in the
15 notification from the Department. The refund shall be paid by
16 the State Treasurer out of the County Option Motor Fuel Tax
17 Fund.
18 The Department shall forthwith pay over to the State
19 Treasurer, ex-officio, as trustee, all taxes and penalties
20 collected hereunder, which shall be deposited into the County
21 Option Motor Fuel Tax Fund, a special fund in the State
22 Treasury which is hereby created. On or before the 25th day
23 of each calendar month, the Department shall prepare and
24 certify to the State Comptroller the disbursement of stated
25 sums of money to named counties for which taxpayers have paid
26 taxes or penalties hereunder to the Department during the
27 second preceding calendar month. The amount to be paid to
28 each county shall be the amount (not including credit
29 memoranda) collected hereunder from retailers within the
30 county during the second preceding calendar month by the
31 Department, but not including an amount equal to the amount
32 of refunds made during the second preceding calendar month by
33 the Department on behalf of the county; less the amount
34 expended during the second preceding month by the Department
SB1310 Engrossed -95- LRB9110257SMdv
1 pursuant to appropriation from the County Option Motor Fuel
2 Tax Fund for the administration and enforcement of this
3 Section, which appropriation shall not exceed $200,000 for
4 fiscal year 1990 and, for each year thereafter, shall not
5 exceed 2% of the amount deposited into the County Option
6 Motor Fuel Tax Fund during the preceding fiscal year.
7 Nothing in this Section shall be construed to authorize a
8 county to impose a tax upon the privilege of engaging in any
9 business which under the Constitution of the United States
10 may not be made the subject of taxation by this State.
11 An ordinance or resolution imposing a tax hereunder or
12 effecting a change in the rate thereof shall be effective on
13 the first day of the second calendar month next following the
14 month in which the ordinance or resolution is adopted and a
15 certified copy thereof is filed with the Department of
16 Revenue, whereupon the Department of Revenue shall proceed
17 to administer and enforce this Section on behalf of the
18 county as of the effective date of the ordinance or
19 resolution. Upon a change in rate of a tax levied hereunder,
20 or upon the discontinuance of the tax, the county board of
21 the county shall, on or not later than 5 days after the
22 effective date of the ordinance or resolution discontinuing
23 the tax or effecting a change in rate, transmit to the
24 Department of Revenue a certified copy of the ordinance or
25 resolution effecting the change or discontinuance.
26 This Section shall be known and may be cited as the
27 County Motor Fuel Tax Law.
28 (Source: P.A. 86-1028; 87-289.)
29 Section 30. The Illinois Municipal Code is amended by
30 changing Sections 8-11-1, 8-11-1.1, 8-11-5, 8-11-6, and
31 8-11-15 as follows:
32 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
SB1310 Engrossed -96- LRB9110257SMdv
1 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation
2 Tax Act. The corporate authorities of a home rule
3 municipality may impose a tax upon all persons engaged in the
4 business of selling tangible personal property, other than an
5 item of tangible personal property titled or registered with
6 an agency of this State's government, at retail in the
7 municipality on the gross receipts from these sales made in
8 the course of such business. If imposed, the tax shall only
9 be imposed in 1/4% increments. On and after September 1,
10 1991, this additional tax may not be imposed on the sales of
11 food for human consumption that is to be consumed off the
12 premises where it is sold (other than alcoholic beverages,
13 soft drinks and food that has been prepared for immediate
14 consumption) and prescription and nonprescription medicines,
15 drugs, medical appliances and insulin, urine testing
16 materials, syringes and needles used by diabetics. The tax
17 imposed by a home rule municipality under this Section and
18 all civil penalties that may be assessed as an incident of
19 the tax shall be collected and enforced by the State
20 Department of Revenue. The certificate of registration that
21 is issued by the Department to a retailer under the
22 Retailers' Occupation Tax Act shall permit the retailer to
23 engage in a business that is taxable under any ordinance or
24 resolution enacted pursuant to this Section without
25 registering separately with the Department under such
26 ordinance or resolution or under this Section. The
27 Department shall have full power to administer and enforce
28 this Section; to collect all taxes and penalties due
29 hereunder; to dispose of taxes and penalties so collected in
30 the manner hereinafter provided; and to determine all rights
31 to credit memoranda arising on account of the erroneous
32 payment of tax or penalty hereunder. In the administration
33 of, and compliance with, this Section the Department and
34 persons who are subject to this Section shall have the same
SB1310 Engrossed -97- LRB9110257SMdv
1 rights, remedies, privileges, immunities, powers and duties,
2 and be subject to the same conditions, restrictions,
3 limitations, penalties and definitions of terms, and employ
4 the same modes of procedure, as are prescribed in Sections 1,
5 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in
6 respect to all provisions therein other than the State rate
7 of tax), 2c, 3 (except as to the disposition of taxes and
8 penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
9 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
10 the Retailers' Occupation Tax Act and Section 3-7 of the
11 Uniform Penalty and Interest Act, as fully as if those
12 provisions were set forth herein.
13 No tax may be imposed by a home rule municipality under
14 this Section unless the municipality also imposes a tax at
15 the same rate under Section 8-11-5 of this Act.
16 A home rule municipality that has not imposed a tax under
17 this Section on the sale of motor fuel or gasohol before the
18 effective date of this amendatory Act of the 91st General
19 Assembly shall not impose such a tax on or after that date. A
20 home rule municipality that has imposed a tax under this
21 Section on the sale of motor fuel or gasohol before the
22 effective date of this amendatory Act of the 91st General
23 Assembly shall not increase the rate of the tax on or after
24 that date. If, as a result of the provisions of this
25 amendatory Act of the 91st General Assembly, the rate of tax
26 imposed on the sale of motor fuel and gasohol by the
27 Retailers' Occupation Tax Act returns to 6.25%, then the
28 prohibition against imposing a tax on the sale of motor fuel
29 and gasohol and the prohibition against an increase in the
30 rate of any tax already imposed on the sale of motor fuel and
31 gasohol are no longer in effect. This amendatory Act of the
32 91st General Assembly is a denial and limitation of home rule
33 powers to tax under subsection (g) of Section 6 of Article
34 VII of the Illinois Constitution.
SB1310 Engrossed -98- LRB9110257SMdv
1 Persons subject to any tax imposed under the authority
2 granted in this Section may reimburse themselves for their
3 seller's tax liability hereunder by separately stating that
4 tax as an additional charge, which charge may be stated in
5 combination, in a single amount, with State tax which sellers
6 are required to collect under the Use Tax Act, pursuant to
7 such bracket schedules as the Department may prescribe.
8 Whenever the Department determines that a refund should
9 be made under this Section to a claimant instead of issuing a
10 credit memorandum, the Department shall notify the State
11 Comptroller, who shall cause the order to be drawn for the
12 amount specified and to the person named in the notification
13 from the Department. The refund shall be paid by the State
14 Treasurer out of the home rule municipal retailers'
15 occupation tax fund.
16 The Department shall immediately pay over to the State
17 Treasurer, ex officio, as trustee, all taxes and penalties
18 collected hereunder. On or before the 25th day of each
19 calendar month, the Department shall prepare and certify to
20 the Comptroller the disbursement of stated sums of money to
21 named municipalities, the municipalities to be those from
22 which retailers have paid taxes or penalties hereunder to the
23 Department during the second preceding calendar month. The
24 amount to be paid to each municipality shall be the amount
25 (not including credit memoranda) collected hereunder during
26 the second preceding calendar month by the Department plus an
27 amount the Department determines is necessary to offset any
28 amounts that were erroneously paid to a different taxing
29 body, and not including an amount equal to the amount of
30 refunds made during the second preceding calendar month by
31 the Department on behalf of such municipality, and not
32 including any amount that the Department determines is
33 necessary to offset any amounts that were payable to a
34 different taxing body but were erroneously paid to the
SB1310 Engrossed -99- LRB9110257SMdv
1 municipality. Within 10 days after receipt by the Comptroller
2 of the disbursement certification to the municipalities
3 provided for in this Section to be given to the Comptroller
4 by the Department, the Comptroller shall cause the orders to
5 be drawn for the respective amounts in accordance with the
6 directions contained in the certification.
7 In addition to the disbursement required by the preceding
8 paragraph and in order to mitigate delays caused by
9 distribution procedures, an allocation shall, if requested,
10 be made within 10 days after January 14, 1991, and in
11 November of 1991 and each year thereafter, to each
12 municipality that received more than $500,000 during the
13 preceding fiscal year, (July 1 through June 30) whether
14 collected by the municipality or disbursed by the Department
15 as required by this Section. Within 10 days after January 14,
16 1991, participating municipalities shall notify the
17 Department in writing of their intent to participate. In
18 addition, for the initial distribution, participating
19 municipalities shall certify to the Department the amounts
20 collected by the municipality for each month under its home
21 rule occupation and service occupation tax during the period
22 July 1, 1989 through June 30, 1990. The allocation within 10
23 days after January 14, 1991, shall be in an amount equal to
24 the monthly average of these amounts, excluding the 2 months
25 of highest receipts. The monthly average for the period of
26 July 1, 1990 through June 30, 1991 will be determined as
27 follows: the amounts collected by the municipality under its
28 home rule occupation and service occupation tax during the
29 period of July 1, 1990 through September 30, 1990, plus
30 amounts collected by the Department and paid to such
31 municipality through June 30, 1991, excluding the 2 months of
32 highest receipts. The monthly average for each subsequent
33 period of July 1 through June 30 shall be an amount equal to
34 the monthly distribution made to each such municipality under
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1 the preceding paragraph during this period, excluding the 2
2 months of highest receipts. The distribution made in
3 November 1991 and each year thereafter under this paragraph
4 and the preceding paragraph shall be reduced by the amount
5 allocated and disbursed under this paragraph in the preceding
6 period of July 1 through June 30. The Department shall
7 prepare and certify to the Comptroller for disbursement the
8 allocations made in accordance with this paragraph.
9 For the purpose of determining the local governmental
10 unit whose tax is applicable, a retail sale by a producer of
11 coal or other mineral mined in Illinois is a sale at retail
12 at the place where the coal or other mineral mined in
13 Illinois is extracted from the earth. This paragraph does
14 not apply to coal or other mineral when it is delivered or
15 shipped by the seller to the purchaser at a point outside
16 Illinois so that the sale is exempt under the United States
17 Constitution as a sale in interstate or foreign commerce.
18 Nothing in this Section shall be construed to authorize a
19 municipality to impose a tax upon the privilege of engaging
20 in any business which under the Constitution of the United
21 States may not be made the subject of taxation by this State.
22 An ordinance or resolution imposing or discontinuing a
23 tax hereunder or effecting a change in the rate thereof shall
24 be adopted and a certified copy thereof filed with the
25 Department on or before the first day of June, whereupon the
26 Department shall proceed to administer and enforce this
27 Section as of the first day of September next following the
28 adoption and filing. Beginning January 1, 1992, an ordinance
29 or resolution imposing or discontinuing the tax hereunder or
30 effecting a change in the rate thereof shall be adopted and a
31 certified copy thereof filed with the Department on or before
32 the first day of July, whereupon the Department shall proceed
33 to administer and enforce this Section as of the first day of
34 October next following such adoption and filing. Beginning
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1 January 1, 1993, an ordinance or resolution imposing or
2 discontinuing the tax hereunder or effecting a change in the
3 rate thereof shall be adopted and a certified copy thereof
4 filed with the Department on or before the first day of
5 October, whereupon the Department shall proceed to administer
6 and enforce this Section as of the first day of January next
7 following the adoption and filing. However, a municipality
8 located in a county with a population in excess of 3,000,000
9 that elected to become a home rule unit at the general
10 primary election in 1994 may adopt an ordinance or resolution
11 imposing the tax under this Section and file a certified copy
12 of the ordinance or resolution with the Department on or
13 before July 1, 1994. The Department shall then proceed to
14 administer and enforce this Section as of October 1, 1994.
15 Beginning April 1, 1998, an ordinance or resolution imposing
16 or discontinuing the tax hereunder or effecting a change in
17 the rate thereof shall either (i) be adopted and a certified
18 copy thereof filed with the Department on or before the first
19 day of April, whereupon the Department shall proceed to
20 administer and enforce this Section as of the first day of
21 July next following the adoption and filing; or (ii) be
22 adopted and a certified copy thereof filed with the
23 Department on or before the first day of October, whereupon
24 the Department shall proceed to administer and enforce this
25 Section as of the first day of January next following the
26 adoption and filing.
27 When certifying the amount of a monthly disbursement to a
28 municipality under this Section, the Department shall
29 increase or decrease the amount by an amount necessary to
30 offset any misallocation of previous disbursements. The
31 offset amount shall be the amount erroneously disbursed
32 within the previous 6 months from the time a misallocation is
33 discovered.
34 Any unobligated balance remaining in the Municipal
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1 Retailers' Occupation Tax Fund on December 31, 1989, which
2 fund was abolished by Public Act 85-1135, and all receipts of
3 municipal tax as a result of audits of liability periods
4 prior to January 1, 1990, shall be paid into the Local
5 Government Tax Fund for distribution as provided by this
6 Section prior to the enactment of Public Act 85-1135. All
7 receipts of municipal tax as a result of an assessment not
8 arising from an audit, for liability periods prior to January
9 1, 1990, shall be paid into the Local Government Tax Fund for
10 distribution before July 1, 1990, as provided by this Section
11 prior to the enactment of Public Act 85-1135; and on and
12 after July 1, 1990, all such receipts shall be distributed as
13 provided in Section 6z-18 of the State Finance Act.
14 As used in this Section, "municipal" and "municipality"
15 means a city, village or incorporated town, including an
16 incorporated town that has superseded a civil township.
17 This Section shall be known and may be cited as the Home
18 Rule Municipal Retailers' Occupation Tax Act.
19 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
20 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
21 Sec. 8-11-1.1. Non-home rule municipalities; use and
22 occupation imposition of taxes.
23 (a) The corporate authorities of a non-home rule
24 municipality may, upon approval of the electors of the
25 municipality pursuant to subsection (b) of this Section,
26 impose by ordinance or resolution the 1/2 of 1% tax
27 authorized in Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of
28 this Act.
29 A municipality that has not imposed a tax on motor fuel
30 or gasohol authorized in Sections 8-11-1.3, 8-11-1.4, and
31 8-11-1.5 before the effective date of this amendatory Act of
32 the 91st General Assembly shall not impose such a tax on or
33 after that date. A municipality that has imposed a tax on
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1 motor fuel or gasohol authorized in Sections 8-11-1.3,
2 8-11-1.4, and 8-11-1.5 before the effective date of this
3 amendatory Act of the 91st General Assembly shall not
4 increase the rate of the tax on or after that date. If, as a
5 result of the provisions of this amendatory Act of the 91st
6 General Assembly, the rate of tax imposed on the sale of
7 motor fuel and gasohol by the Retailers' Occupation Tax Act
8 returns to 6.25%, then the prohibition against imposing a tax
9 on the sale of motor fuel and gasohol and the prohibition
10 against an increase in the rate of any tax already imposed on
11 the sale of motor fuel and gasohol are no longer in effect.
12 (b) The corporate authorities of the municipality may by
13 ordinance or resolution call for the submission to the
14 electors of the municipality the question of whether the
15 municipality shall impose such tax. Such question shall be
16 certified by the municipal clerk to the election authority in
17 accordance with Section 28-5 of the Election Code and shall
18 be in a form in accordance with Section 16-7 of the Election
19 Code.
20 If a majority of the electors in the municipality voting
21 upon the question vote in the affirmative, such tax shall be
22 imposed.
23 An ordinance or resolution imposing the 1/2 of 1% tax
24 hereunder or discontinuing the same shall be adopted and a
25 certified copy thereof, together with a certification that
26 the ordinance or resolution received referendum approval in
27 the case of the imposition of such tax, filed with the
28 Department of Revenue, on or before the first day of June,
29 whereupon the Department shall proceed to administer and
30 enforce the additional tax or to discontinue the tax, as the
31 case may be, as of the first day of September next following
32 such adoption and filing. Beginning January 1, 1992, an
33 ordinance or resolution imposing or discontinuing the tax
34 hereunder shall be adopted and a certified copy thereof filed
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1 with the Department on or before the first day of July,
2 whereupon the Department shall proceed to administer and
3 enforce this Section as of the first day of October next
4 following such adoption and filing. Beginning January 1,
5 1993, an ordinance or resolution imposing or discontinuing
6 the tax hereunder shall be adopted and a certified copy
7 thereof filed with the Department on or before the first day
8 of October, whereupon the Department shall proceed to
9 administer and enforce this Section as of the first day of
10 January next following such adoption and filing. A non-home
11 rule municipality may file a certified copy of an ordinance
12 or resolution, with a certification that the ordinance or
13 resolution received referendum approval in the case of the
14 imposition of the tax, with the Department of Revenue, as
15 required under this Section, only after October 2, 2000.
16 (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00.)
17 (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
18 Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
19 Act. The corporate authorities of a home rule municipality
20 may impose a tax upon all persons engaged, in such
21 municipality, in the business of making sales of service at
22 the same rate of tax imposed pursuant to Section 8-11-1, of
23 the selling price of all tangible personal property
24 transferred by such servicemen either in the form of tangible
25 personal property or in the form of real estate as an
26 incident to a sale of service. If imposed, such tax shall
27 only be imposed in 1/4% increments. On and after September 1,
28 1991, this additional tax may not be imposed on the sales of
29 food for human consumption which is to be consumed off the
30 premises where it is sold (other than alcoholic beverages,
31 soft drinks and food which has been prepared for immediate
32 consumption) and prescription and nonprescription medicines,
33 drugs, medical appliances and insulin, urine testing
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1 materials, syringes and needles used by diabetics. The tax
2 imposed by a home rule municipality pursuant to this Section
3 and all civil penalties that may be assessed as an incident
4 thereof shall be collected and enforced by the State
5 Department of Revenue. The certificate of registration which
6 is issued by the Department to a retailer under the
7 Retailers' Occupation Tax Act or under the Service Occupation
8 Tax Act shall permit such registrant to engage in a business
9 which is taxable under any ordinance or resolution enacted
10 pursuant to this Section without registering separately with
11 the Department under such ordinance or resolution or under
12 this Section. The Department shall have full power to
13 administer and enforce this Section; to collect all taxes and
14 penalties due hereunder; to dispose of taxes and penalties so
15 collected in the manner hereinafter provided, and to
16 determine all rights to credit memoranda arising on account
17 of the erroneous payment of tax or penalty hereunder. In the
18 administration of, and compliance with, this Section the
19 Department and persons who are subject to this Section shall
20 have the same rights, remedies, privileges, immunities,
21 powers and duties, and be subject to the same conditions,
22 restrictions, limitations, penalties and definitions of
23 terms, and employ the same modes of procedure, as are
24 prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
25 respect to all provisions therein other than the State rate
26 of tax), 4 (except that the reference to the State shall be
27 to the taxing municipality), 5, 7, 8 (except that the
28 jurisdiction to which the tax shall be a debt to the extent
29 indicated in that Section 8 shall be the taxing
30 municipality), 9 (except as to the disposition of taxes and
31 penalties collected, and except that the returned merchandise
32 credit for this municipal tax may not be taken against any
33 State tax), 10, 11, 12 (except the reference therein to
34 Section 2b of the Retailers' Occupation Tax Act), 13 (except
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1 that any reference to the State shall mean the taxing
2 municipality), the first paragraph of Section 15, 16, 17
3 (except that credit memoranda issued hereunder may not be
4 used to discharge any State tax liability), 18, 19 and 20 of
5 the Service Occupation Tax Act and Section 3-7 of the Uniform
6 Penalty and Interest Act, as fully as if those provisions
7 were set forth herein.
8 No tax may be imposed by a home rule municipality
9 pursuant to this Section unless such municipality also
10 imposes a tax at the same rate pursuant to Section 8-11-1 of
11 this Act.
12 A home rule municipality that has not imposed a tax under
13 this Section on the selling price of motor fuel or gasohol
14 before the effective date of this amendatory Act of the 91st
15 General Assembly shall not impose such a tax on or after that
16 date. A home rule municipality that has imposed a tax under
17 this Section on the selling price of motor fuel or gasohol
18 before the effective date of this amendatory Act of the 91st
19 General Assembly shall not increase the rate of the tax on or
20 after that date. If, as a result of the provisions of this
21 amendatory Act of the 91st General Assembly, the rate of tax
22 imposed on the sale of motor fuel and gasohol by the
23 Retailers' Occupation Tax Act returns to 6.25%, then the
24 prohibition against imposing a tax on the sale of motor fuel
25 and gasohol and the prohibition against an increase in the
26 rate of any tax already imposed on the sale of motor fuel and
27 gasohol are no longer in effect. This amendatory Act of the
28 91st General Assembly is a denial and limitation of home rule
29 powers to tax under subsection (g) of Section 6 of Article
30 VII of the Illinois Constitution.
31 Persons subject to any tax imposed pursuant to the
32 authority granted in this Section may reimburse themselves
33 for their serviceman's tax liability hereunder by separately
34 stating such tax as an additional charge, which charge may be
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1 stated in combination, in a single amount, with State tax
2 which servicemen are authorized to collect under the Service
3 Use Tax Act, pursuant to such bracket schedules as the
4 Department may prescribe.
5 Whenever the Department determines that a refund should
6 be made under this Section to a claimant instead of issuing
7 credit memorandum, the Department shall notify the State
8 Comptroller, who shall cause the order to be drawn for the
9 amount specified, and to the person named, in such
10 notification from the Department. Such refund shall be paid
11 by the State Treasurer out of the home rule municipal
12 retailers' occupation tax fund.
13 The Department shall forthwith pay over to the State
14 Treasurer, ex-officio, as trustee, all taxes and penalties
15 collected hereunder. On or before the 25th day of each
16 calendar month, the Department shall prepare and certify to
17 the Comptroller the disbursement of stated sums of money to
18 named municipalities, the municipalities to be those from
19 which suppliers and servicemen have paid taxes or penalties
20 hereunder to the Department during the second preceding
21 calendar month. The amount to be paid to each municipality
22 shall be the amount (not including credit memoranda)
23 collected hereunder during the second preceding calendar
24 month by the Department, and not including an amount equal to
25 the amount of refunds made during the second preceding
26 calendar month by the Department on behalf of such
27 municipality. Within 10 days after receipt, by the
28 Comptroller, of the disbursement certification to the
29 municipalities, provided for in this Section to be given to
30 the Comptroller by the Department, the Comptroller shall
31 cause the orders to be drawn for the respective amounts in
32 accordance with the directions contained in such
33 certification.
34 In addition to the disbursement required by the preceding
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1 paragraph and in order to mitigate delays caused by
2 distribution procedures, an allocation shall, if requested,
3 be made within 10 days after January 14, 1991, and in
4 November of 1991 and each year thereafter, to each
5 municipality that received more than $500,000 during the
6 preceding fiscal year, (July 1 through June 30) whether
7 collected by the municipality or disbursed by the Department
8 as required by this Section. Within 10 days after January 14,
9 1991, participating municipalities shall notify the
10 Department in writing of their intent to participate. In
11 addition, for the initial distribution, participating
12 municipalities shall certify to the Department the amounts
13 collected by the municipality for each month under its home
14 rule occupation and service occupation tax during the period
15 July 1, 1989 through June 30, 1990. The allocation within 10
16 days after January 14, 1991, shall be in an amount equal to
17 the monthly average of these amounts, excluding the 2 months
18 of highest receipts. Monthly average for the period of July
19 1, 1990 through June 30, 1991 will be determined as follows:
20 the amounts collected by the municipality under its home rule
21 occupation and service occupation tax during the period of
22 July 1, 1990 through September 30, 1990, plus amounts
23 collected by the Department and paid to such municipality
24 through June 30, 1991, excluding the 2 months of highest
25 receipts. The monthly average for each subsequent period of
26 July 1 through June 30 shall be an amount equal to the
27 monthly distribution made to each such municipality under the
28 preceding paragraph during this period, excluding the 2
29 months of highest receipts. The distribution made in
30 November 1991 and each year thereafter under this paragraph
31 and the preceding paragraph shall be reduced by the amount
32 allocated and disbursed under this paragraph in the preceding
33 period of July 1 through June 30. The Department shall
34 prepare and certify to the Comptroller for disbursement the
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1 allocations made in accordance with this paragraph.
2 Nothing in this Section shall be construed to authorize a
3 municipality to impose a tax upon the privilege of engaging
4 in any business which under the constitution of the United
5 States may not be made the subject of taxation by this State.
6 An ordinance or resolution imposing or discontinuing a
7 tax hereunder or effecting a change in the rate thereof shall
8 be adopted and a certified copy thereof filed with the
9 Department on or before the first day of June, whereupon the
10 Department shall proceed to administer and enforce this
11 Section as of the first day of September next following such
12 adoption and filing. Beginning January 1, 1992, an ordinance
13 or resolution imposing or discontinuing the tax hereunder or
14 effecting a change in the rate thereof shall be adopted and a
15 certified copy thereof filed with the Department on or before
16 the first day of July, whereupon the Department shall proceed
17 to administer and enforce this Section as of the first day of
18 October next following such adoption and filing. Beginning
19 January 1, 1993, an ordinance or resolution imposing or
20 discontinuing the tax hereunder or effecting a change in the
21 rate thereof shall be adopted and a certified copy thereof
22 filed with the Department on or before the first day of
23 October, whereupon the Department shall proceed to administer
24 and enforce this Section as of the first day of January next
25 following such adoption and filing. However, a municipality
26 located in a county with a population in excess of 3,000,000
27 that elected to become a home rule unit at the general
28 primary election in 1994 may adopt an ordinance or resolution
29 imposing the tax under this Section and file a certified copy
30 of the ordinance or resolution with the Department on or
31 before July 1, 1994. The Department shall then proceed to
32 administer and enforce this Section as of October 1, 1994.
33 Beginning April 1, 1998, an ordinance or resolution imposing
34 or discontinuing the tax hereunder or effecting a change in
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1 the rate thereof shall either (i) be adopted and a certified
2 copy thereof filed with the Department on or before the first
3 day of April, whereupon the Department shall proceed to
4 administer and enforce this Section as of the first day of
5 July next following the adoption and filing; or (ii) be
6 adopted and a certified copy thereof filed with the
7 Department on or before the first day of October, whereupon
8 the Department shall proceed to administer and enforce this
9 Section as of the first day of January next following the
10 adoption and filing.
11 Any unobligated balance remaining in the Municipal
12 Retailers' Occupation Tax Fund on December 31, 1989, which
13 fund was abolished by Public Act 85-1135, and all receipts of
14 municipal tax as a result of audits of liability periods
15 prior to January 1, 1990, shall be paid into the Local
16 Government Tax Fund, for distribution as provided by this
17 Section prior to the enactment of Public Act 85-1135. All
18 receipts of municipal tax as a result of an assessment not
19 arising from an audit, for liability periods prior to January
20 1, 1990, shall be paid into the Local Government Tax Fund for
21 distribution before July 1, 1990, as provided by this Section
22 prior to the enactment of Public Act 85-1135, and on and
23 after July 1, 1990, all such receipts shall be distributed as
24 provided in Section 6z-18 of the State Finance Act.
25 As used in this Section, "municipal" and "municipality"
26 means a city, village or incorporated town, including an
27 incorporated town which has superseded a civil township.
28 This Section shall be known and may be cited as the Home
29 Rule Municipal Service Occupation Tax Act.
30 (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
31 (65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
32 Sec. 8-11-6. Home Rule Municipal Use Tax Act.
33 (a) The corporate authorities of a home rule
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1 municipality may impose a tax upon the privilege of using, in
2 such municipality, any item of tangible personal property
3 which is purchased at retail from a retailer, and which is
4 titled or registered at a location within the corporate
5 limits of such home rule municipality with an agency of this
6 State's government, at a rate which is an increment of 1/4%
7 and based on the selling price of such tangible personal
8 property, as "selling price" is defined in the Use Tax Act.
9 In home rule municipalities with less than 2,000,000
10 inhabitants, the tax shall be collected by the municipality
11 imposing the tax from persons whose Illinois address for
12 titling or registration purposes is given as being in such
13 municipality.
14 (b) In home rule municipalities with 2,000,000 or more
15 inhabitants, the corporate authorities of the municipality
16 may additionally impose a tax beginning July 1, 1991 upon the
17 privilege of using in the municipality, any item of tangible
18 personal property, other than tangible personal property
19 titled or registered with an agency of the State's
20 government, that is purchased at retail from a retailer
21 located outside the corporate limits of the municipality, at
22 a rate that is an increment of 1/4% not to exceed 1% and
23 based on the selling price of the tangible personal property,
24 as "selling price" is defined in the Use Tax Act. Such tax
25 shall be collected from the purchaser by the municipality
26 imposing such tax.
27 To prevent multiple home rule taxation, the use in a home
28 rule municipality of tangible personal property that is
29 acquired outside the municipality and caused to be brought
30 into the municipality by a person who has already paid a home
31 rule municipal tax in another municipality in respect to the
32 sale, purchase, or use of that property, shall be exempt to
33 the extent of the amount of the tax properly due and paid in
34 the other home rule municipality.
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1 (b-5) A home rule municipality that has not imposed a
2 tax under this Section on the use of motor fuel or gasohol
3 before the effective date of this amendatory Act of the 91st
4 General Assembly shall not impose such a tax on or after that
5 date. A home rule municipality that has imposed a tax under
6 this Section on the use of motor fuel or gasohol before the
7 effective date of this amendatory Act of the 91st General
8 Assembly shall not increase the rate of the tax on or after
9 that date. If, as a result of the provisions of this
10 amendatory Act of the 91st General Assembly, the rate of tax
11 imposed on the sale of motor fuel and gasohol by the
12 Retailers' Occupation Tax Act returns to 6.25%, then the
13 prohibition against imposing a tax on the sale of motor fuel
14 and gasohol and the prohibition against an increase in the
15 rate of any tax already imposed on the sale of motor fuel and
16 gasohol are no longer in effect. This amendatory Act of the
17 91st General Assembly is a denial and limitation of home rule
18 powers to tax under subsection (g) of Section 6 of Article
19 VII of the Illinois Constitution.
20 (c) If a municipality having 2,000,000 or more
21 inhabitants imposes the tax authorized by subsection (a),
22 then the tax shall be collected by the Illinois Department of
23 Revenue when the property is purchased at retail from a
24 retailer in the county in which the home rule municipality
25 imposing the tax is located, and in all contiguous counties.
26 The tax shall be remitted to the State, or an exemption
27 determination must be obtained from the Department before the
28 title or certificate of registration for the property may be
29 issued. The tax or proof of exemption may be transmitted to
30 the Department by way of the State agency with which, or
31 State officer with whom, the tangible personal property must
32 be titled or registered if the Department and that agency or
33 State officer determine that this procedure will expedite the
34 processing of applications for title or registration.
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1 The Department shall have full power to administer and
2 enforce this Section to collect all taxes, penalties and
3 interest due hereunder, to dispose of taxes, penalties and
4 interest so collected in the manner hereinafter provided, and
5 determine all rights to credit memoranda or refunds arising
6 on account of the erroneous payment of tax, penalty or
7 interest hereunder. In the administration of and compliance
8 with this Section the Department and persons who are subject
9 to this Section shall have the same rights, remedies,
10 privileges, immunities, powers and duties, and be subject to
11 the same conditions, restrictions, limitations, penalties and
12 definitions of terms, and employ the same modes of procedure
13 as are prescribed in Sections 2 (except the definition of
14 "retailer maintaining a place of business in this State"), 3
15 (except provisions pertaining to the State rate of tax, and
16 except provisions concerning collection or refunding of the
17 tax by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22
18 of the Use Tax Act, which are not inconsistent with this
19 Section, as fully as if provisions contained in those
20 Sections of the Use Tax Act were set forth herein.
21 Whenever the Department determines that a refund shall be
22 made under this Section to a claimant instead of issuing a
23 credit memorandum, the Department shall notify the State
24 Comptroller, who shall cause the order to be drawn for the
25 amount specified, and to the person named, in such
26 notification from the Department. Such refund shall be paid
27 by the State Treasurer out of the home rule municipal
28 retailers' occupation tax fund.
29 The Department shall forthwith pay over to the State
30 Treasurer, ex officio, as trustee, all taxes, penalties and
31 interest collected hereunder. On or before the 25th day of
32 each calendar month, the Department shall prepare and certify
33 to the State Comptroller the disbursement of stated sums of
34 money to named municipalities, the municipality in each
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1 instance to be that municipality from which the Department
2 during the second preceding calendar month, collected
3 municipal use tax from any person whose Illinois address for
4 titling or registration purposes is given as being in such
5 municipality. The amount to be paid to each municipality
6 shall be the amount (not including credit memoranda)
7 collected hereunder during the second preceding calendar
8 month by the Department, and not including an amount equal to
9 the amount of refunds made during the second preceding
10 calendar month by the Department on behalf of such
11 municipality, less the amount expended during the second
12 preceding month by the Department to be paid from the
13 appropriation to the Department from the Home Rule Municipal
14 Retailers' Occupation Tax Trust Fund. The appropriation to
15 cover the costs incurred by the Department in administering
16 and enforcing this Section shall not exceed 2% of the amount
17 estimated to be deposited into the Home Rule Municipal
18 Retailers' Occupation Tax Trust Fund during the fiscal year
19 for which the appropriation is made. Within 10 days after
20 receipt by the State Comptroller of the disbursement
21 certification to the municipalities provided for in this
22 Section to be given to the State Comptroller by the
23 Department, the State Comptroller shall cause the orders to
24 be drawn for the respective amounts in accordance with the
25 directions contained in that certification.
26 Any ordinance imposing or discontinuing any tax to be
27 collected and enforced by the Department under this Section
28 shall be adopted and a certified copy thereof filed with the
29 Department on or before October 1, whereupon the Department
30 of Revenue shall proceed to administer and enforce this
31 Section on behalf of the municipalities as of January 1 next
32 following such adoption and filing. Beginning April 1, 1998,
33 any ordinance imposing or discontinuing any tax to be
34 collected and enforced by the Department under this Section
SB1310 Engrossed -115- LRB9110257SMdv
1 shall either (i) be adopted and a certified copy thereof
2 filed with the Department on or before April 1, whereupon the
3 Department of Revenue shall proceed to administer and enforce
4 this Section on behalf of the municipalities as of July 1
5 next following the adoption and filing; or (ii) be adopted
6 and a certified copy thereof filed with the Department on or
7 before October 1, whereupon the Department of Revenue shall
8 proceed to administer and enforce this Section on behalf of
9 the municipalities as of January 1 next following the
10 adoption and filing.
11 Nothing in this subsection (c) shall prevent a home rule
12 municipality from collecting the tax pursuant to subsection
13 (a) in any situation where such tax is not collected by the
14 Department of Revenue under this subsection (c).
15 (d) Any unobligated balance remaining in the Municipal
16 Retailers' Occupation Tax Fund on December 31, 1989, which
17 fund was abolished by Public Act 85-1135, and all receipts of
18 municipal tax as a result of audits of liability periods
19 prior to January 1, 1990, shall be paid into the Local
20 Government Tax Fund, for distribution as provided by this
21 Section prior to the enactment of Public Act 85-1135. All
22 receipts of municipal tax as a result of an assessment not
23 arising from an audit, for liability periods prior to January
24 1, 1990, shall be paid into the Local Government Tax Fund for
25 distribution before July 1, 1990, as provided by this Section
26 prior to the enactment of Public Act 85-1135, and on and
27 after July 1, 1990, all such receipts shall be distributed as
28 provided in Section 6z-18 of the State Finance Act.
29 (e) As used in this Section, "Municipal" and
30 "Municipality" means a city, village or incorporated town,
31 including an incorporated town which has superseded a civil
32 township.
33 (f) This Section shall be known and may be cited as the
34 Home Rule Municipal Use Tax Act.
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1 (Source: P.A. 90-562, eff. 12-16-97; 90-689, eff. 7-31-98;
2 91-51, eff. 6-30-99.)
3 (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
4 Sec. 8-11-15. Municipal motor fuel.
5 (a) The corporate authorities of a municipality of over
6 100,000 inhabitants may, upon approval of the electors of the
7 municipality pursuant to subsection (b), impose a tax of one
8 cent per gallon on motor fuel sold at retail within such
9 municipality. A tax imposed pursuant to this Section shall be
10 paid in addition to any other taxes on such motor fuel.
11 A municipality that has not imposed a tax under this
12 Section before the effective date of this amendatory Act of
13 the 91st General Assembly shall not impose such a tax on or
14 after that date. A municipality that has imposed a tax under
15 this Section before the effective date of this amendatory Act
16 of the 91st General Assembly shall not increase the rate of
17 the tax on or after that date. If, as a result of the
18 provisions of this amendatory Act of the 91st General
19 Assembly, the rate of tax imposed on the sale of motor fuel
20 and gasohol by the Retailers' Occupation Tax Act returns to
21 6.25%, then the prohibition against imposing a tax on the
22 sale of motor fuel and gasohol and the prohibition against an
23 increase in the rate of any tax already imposed on the sale
24 of motor fuel and gasohol are no longer in effect. This
25 amendatory Act of the 91st General Assembly is a denial and
26 limitation of home rule powers to tax under subsection (g) of
27 Section 6 of Article VII of the Illinois Constitution.
28 (b) The corporate authorities of the municipality may by
29 resolution call for the submission to the electors of the
30 municipality of the question of whether the municipality
31 shall impose such tax. Such question shall be certified by
32 the municipal clerk to the election authority in accordance
33 with Section 28-5 of The Election Code. The question shall be
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1 in substantially the following form:
2 -------------------------------------------------------------
3 Shall the city (village or
4 incorporated town) of ....... YES
5 impose a tax of one cent per -----------------------------
6 gallon on motor fuel sold at NO
7 retail within its boundaries?
8 -------------------------------------------------------------
9 If a majority of the electors in the municipality voting
10 upon the question vote in the affirmative, such tax shall be
11 imposed.
12 (c) The purchaser of the motor fuel shall be liable for
13 payment of a tax imposed pursuant to this Section. This
14 Section shall not be construed to impose a tax on the
15 occupation of persons engaged in the sale of motor fuel.
16 If a municipality imposes a tax on motor fuel pursuant to
17 this Section, it shall be the duty of any person engaged in
18 the retail sale of motor fuel within such municipality to
19 collect such tax from the purchaser at the same time he
20 collects the purchase price of the motor fuel and to pay over
21 such tax to the municipality as prescribed by the ordinance
22 of the municipality imposing such tax.
23 (d) For purposes of this Section, "motor fuel" shall
24 have the same meaning as provided in the "Motor Fuel Tax
25 Law".
26 (Source: P.A. 84-1099.)
27 Section 35. The Civic Center Code is amended by changing
28 Section 245-12 as follows:
29 (70 ILCS 200/245-12)
30 Sec. 245-12. Use and occupation taxes.
31 (a) The Authority may adopt a resolution that authorizes
32 a referendum on the question of whether the Authority shall
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1 be authorized to impose a retailers' occupation tax, a
2 service occupation tax, and a use tax in one-quarter percent
3 increments at a rate not to exceed 1%. The Authority shall
4 certify the question to the proper election authorities who
5 shall submit the question to the voters of the metropolitan
6 area at the next regularly scheduled election in accordance
7 with the general election law. The question shall be in
8 substantially the following form:
9 "Shall the Salem Civic Center Authority be authorized to
10 impose a retailers' occupation tax, a service occupation
11 tax, and a use tax at the rate of (rate) for the sole
12 purpose of obtaining funds for the support, construction,
13 maintenance, or financing of a facility of the
14 Authority?"
15 Votes shall be recorded as "yes" or "no". If a majority
16 of all votes cast on the proposition are in favor of the
17 proposition, the Authority is authorized to impose the tax.
18 (b) The Authority shall impose the retailers' occupation
19 tax upon all persons engaged in the business of selling
20 tangible personal property at retail in the metropolitan
21 area, at the rate approved by referendum, on the gross
22 receipts from the sales made in the course of such business
23 within the metropolitan area. The tax imposed under this
24 Section and all civil penalties that may be assessed as an
25 incident thereof shall be collected and enforced by the
26 Department of Revenue. The Department has full power to
27 administer and enforce this Section; to collect all taxes and
28 penalties so collected in the manner provided in this
29 Section; and to determine all rights to credit memoranda
30 arising on account of the erroneous payment of tax or penalty
31 hereunder. In the administration of, and compliance with,
32 this Section, the Department and persons who are subject to
33 this Section shall (i) have the same rights, remedies,
34 privileges, immunities, powers and duties, (ii) be subject to
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1 the same conditions, restrictions, limitations, penalties,
2 exclusions, exemptions, and definitions of terms, and (iii)
3 employ the same modes of procedure as are prescribed in
4 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,
5 2-5, 2-5.5, 2-10 (in respect to all provisions therein other
6 than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
7 (except as to the disposition of taxes and penalties
8 collected and provisions related to quarter monthly
9 payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
10 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
11 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
12 Penalty and Interest Act, as fully as if those provisions
13 were set forth in this subsection.
14 If the Authority has not imposed a tax under this
15 subsection on the sale of motor fuel or gasohol before the
16 effective date of this amendatory Act of the 91st General
17 Assembly, then the Authority shall not impose such a tax on
18 or after that date. If the Authority has imposed a tax under
19 this subsection on the sale of motor fuel or gasohol before
20 the effective date of this amendatory Act of the 91st General
21 Assembly, then the Authority shall not increase the rate of
22 the tax on or after that date. If, as a result of the
23 provisions of this amendatory Act of the 91st General
24 Assembly, the rate of tax imposed on the sale of motor fuel
25 and gasohol by the Retailers' Occupation Tax Act returns to
26 6.25%, then the prohibition against imposing a tax on the
27 sale of motor fuel and gasohol and the prohibition against an
28 increase in the rate of any tax already imposed on the sale
29 of motor fuel and gasohol are no longer in effect.
30 Persons subject to any tax imposed under this subsection
31 may reimburse themselves for their seller's tax liability by
32 separately stating the tax as an additional charge, which
33 charge may be stated in combination, in a single amount, with
34 State taxes that sellers are required to collect, in
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1 accordance with such bracket schedules as the Department may
2 prescribe.
3 Whenever the Department determines that a refund should
4 be made under this subsection to a claimant instead of
5 issuing a credit memorandum, the Department shall notify the
6 State Comptroller, who shall cause the warrant to be drawn
7 for the amount specified, and to the person named, in the
8 notification from the Department. The refund shall be paid
9 by the State Treasurer out of the tax fund referenced under
10 paragraph (g) of this Section.
11 If a tax is imposed under this subsection (b), a tax
12 shall also be imposed at the same rate under subsections (c)
13 and (d) of this Section.
14 For the purpose of determining whether a tax authorized
15 under this Section is applicable, a retail sale, by a
16 producer of coal or other mineral mined in Illinois, is a
17 sale at retail at the place where the coal or other mineral
18 mined in Illinois is extracted from the earth. This
19 paragraph does not apply to coal or other mineral when it is
20 delivered or shipped by the seller to the purchaser at a
21 point outside Illinois so that the sale is exempt under the
22 Federal Constitution as a sale in interstate or foreign
23 commerce.
24 Nothing in this Section shall be construed to authorize
25 the Authority to impose a tax upon the privilege of engaging
26 in any business which under the Constitution of the United
27 States may not be made the subject of taxation by this State.
28 (c) If a tax has been imposed under subsection (b), a
29 service occupation tax shall also be imposed at the same rate
30 upon all persons engaged, in the metropolitan area, in the
31 business of making sales of service, who, as an incident to
32 making those sales of service, transfer tangible personal
33 property within the metropolitan area as an incident to a
34 sale of service. The tax imposed under this subsection and
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1 all civil penalties that may be assessed as an incident
2 thereof shall be collected and enforced by the Department of
3 Revenue. The Department has full power to administer and
4 enforce this paragraph; to collect all taxes and penalties
5 due hereunder; to dispose of taxes and penalties so collected
6 in the manner hereinafter provided; and to determine all
7 rights to credit memoranda arising on account of the
8 erroneous payment of tax or penalty hereunder. In the
9 administration of, and compliance with this paragraph, the
10 Department and persons who are subject to this paragraph
11 shall (i) have the same rights, remedies, privileges,
12 immunities, powers, and duties, (ii) be subject to the same
13 conditions, restrictions, limitations, penalties, exclusions,
14 exemptions, and definitions of terms, and (iii) employ the
15 same modes of procedure as are prescribed in Sections 2
16 (except that the reference to State in the definition of
17 supplier maintaining a place of business in this State shall
18 mean the metropolitan area), 2a, 2b, 3 through 3-55 (in
19 respect to all provisions therein other than the State rate
20 of tax), 4 (except that the reference to the State shall be
21 to the Authority), 5, 7, 8 (except that the jurisdiction to
22 which the tax shall be a debt to the extent indicated in that
23 Section 8 shall be the Authority), 9 (except as to the
24 disposition of taxes and penalties collected, and except that
25 the returned merchandise credit for this tax may not be taken
26 against any State tax), 11, 12 (except the reference therein
27 to Section 2b of the Retailers' Occupation Tax Act), 13
28 (except that any reference to the State shall mean the
29 Authority), 15, 16, 17, 18, 19 and 20 of the Service
30 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
31 Interest Act, as fully as if those provisions were set forth
32 herein.
33 If the Authority has not imposed a tax under this
34 subsection on the selling price of motor fuel or gasohol
SB1310 Engrossed -122- LRB9110257SMdv
1 before the effective date of this amendatory Act of the 91st
2 General Assembly, then the Authority shall not impose such a
3 tax on or after that date. If the Authority has imposed a
4 tax under this subsection on the selling price of motor fuel
5 or gasohol before the effective date of this amendatory Act
6 of the 91st General Assembly, then the Authority shall not
7 increase the rate of the tax on or after that date. If, as a
8 result of the provisions of this amendatory Act of the 91st
9 General Assembly, the rate of tax imposed on the sale of
10 motor fuel and gasohol by the Retailers' Occupation Tax Act
11 returns to 6.25%, then the prohibition against imposing a tax
12 on the sale of motor fuel and gasohol and the prohibition
13 against an increase in the rate of any tax already imposed on
14 the sale of motor fuel and gasohol are no longer in effect.
15 Persons subject to any tax imposed under the authority
16 granted in this subsection may reimburse themselves for their
17 serviceman's tax liability by separately stating the tax as
18 an additional charge, which charge may be stated in
19 combination, in a single amount, with State tax that
20 servicemen are authorized to collect under the Service Use
21 Tax Act, in accordance with such bracket schedules as the
22 Department may prescribe.
23 Whenever the Department determines that a refund should
24 be made under this subsection to a claimant instead of
25 issuing a credit memorandum, the Department shall notify the
26 State Comptroller, who shall cause the warrant to be drawn
27 for the amount specified, and to the person named, in the
28 notification from the Department. The refund shall be paid
29 by the State Treasurer out of the tax fund referenced under
30 paragraph (g) of this Section.
31 Nothing in this paragraph shall be construed to authorize
32 the Authority to impose a tax upon the privilege of engaging
33 in any business which under the Constitution of the United
34 States may not be made the subject of taxation by the State.
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1 (d) If a tax has been imposed under subsection (b), a
2 use tax shall also be imposed at the same rate upon the
3 privilege of using, in the metropolitan area, any item of
4 tangible personal property that is purchased outside the
5 metropolitan area at retail from a retailer, and that is
6 titled or registered at a location within the metropolitan
7 area with an agency of this State's government. "Selling
8 price" is defined as in the Use Tax Act. The tax shall be
9 collected from persons whose Illinois address for titling or
10 registration purposes is given as being in the metropolitan
11 area. The tax shall be collected by the Department of
12 Revenue for the Authority. The tax must be paid to the State,
13 or an exemption determination must be obtained from the
14 Department of Revenue, before the title or certificate of
15 registration for the property may be issued. The tax or
16 proof of exemption may be transmitted to the Department by
17 way of the State agency with which, or the State officer with
18 whom, the tangible personal property must be titled or
19 registered if the Department and the State agency or State
20 officer determine that this procedure will expedite the
21 processing of applications for title or registration.
22 The Department has full power to administer and enforce
23 this paragraph; to collect all taxes, penalties and interest
24 due hereunder; to dispose of taxes, penalties and interest so
25 collected in the manner hereinafter provided; and to
26 determine all rights to credit memoranda or refunds arising
27 on account of the erroneous payment of tax, penalty or
28 interest hereunder. In the administration of, and compliance
29 with, this subsection, the Department and persons who are
30 subject to this paragraph shall (i) have the same rights,
31 remedies, privileges, immunities, powers, and duties, (ii) be
32 subject to the same conditions, restrictions, limitations,
33 penalties, exclusions, exemptions, and definitions of terms,
34 and (iii) employ the same modes of procedure as are
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1 prescribed in Sections 2 (except the definition of "retailer
2 maintaining a place of business in this State"), 3, 3-5,
3 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except
4 that the jurisdiction to which the tax shall be a debt to the
5 extent indicated in that Section 8 shall be the Authority), 9
6 (except provisions relating to quarter monthly payments), 10,
7 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22 of the Use
8 Tax Act and Section 3-7 of the Uniform Penalty and Interest
9 Act, that are not inconsistent with this paragraph, as fully
10 as if those provisions were set forth herein.
11 If the Authority has not imposed a tax under this
12 subsection on the use of motor fuel or gasohol before the
13 effective date of this amendatory Act of the 91st General
14 Assembly, then the Authority shall not impose such a tax on
15 or after that date. If the Authority has imposed a tax under
16 this subsection on the use of motor fuel or gasohol before
17 the effective date of this amendatory Act of the 91st General
18 Assembly, then the Authority shall not increase the rate of
19 the tax on or after that date. If, as a result of the
20 provisions of this amendatory Act of the 91st General
21 Assembly, the rate of tax imposed on the sale of motor fuel
22 and gasohol by the Retailers' Occupation Tax Act returns to
23 6.25%, then the prohibition against imposing a tax on the
24 sale of motor fuel and gasohol and the prohibition against an
25 increase in the rate of any tax already imposed on the sale
26 of motor fuel and gasohol are no longer in effect.
27 Whenever the Department determines that a refund should
28 be made under this subsection to a claimant instead of
29 issuing a credit memorandum, the Department shall notify the
30 State Comptroller, who shall cause the order to be drawn for
31 the amount specified, and to the person named, in the
32 notification from the Department. The refund shall be paid by
33 the State Treasurer out of the tax fund referenced under
34 paragraph (g) of this Section.
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1 (e) A certificate of registration issued by the State
2 Department of Revenue to a retailer under the Retailers'
3 Occupation Tax Act or under the Service Occupation Tax Act
4 shall permit the registrant to engage in a business that is
5 taxed under the tax imposed under paragraphs (b), (c), or (d)
6 of this Section and no additional registration shall be
7 required. A certificate issued under the Use Tax Act or the
8 Service Use Tax Act shall be applicable with regard to any
9 tax imposed under paragraph (c) of this Section.
10 (f) The results of any election authorizing a
11 proposition to impose a tax under this Section or effecting a
12 change in the rate of tax shall be certified by the proper
13 election authorities and filed with the Illinois Department
14 on or before the first day of April. In addition, an
15 ordinance imposing, discontinuing, or effecting a change in
16 the rate of tax under this Section shall be adopted and a
17 certified copy thereof filed with the Department on or before
18 the first day of April. After proper receipt of such
19 certifications, the Department shall proceed to administer
20 and enforce this Section as of the first day of July next
21 following such adoption and filing.
22 (g) The Department of Revenue shall, upon collecting any
23 taxes and penalties as provided in this Section, pay the
24 taxes and penalties over to the State Treasurer as trustee
25 for the Authority. The taxes and penalties shall be held in a
26 trust fund outside the State Treasury. On or before the 25th
27 day of each calendar month, the Department of Revenue shall
28 prepare and certify to the Comptroller of the State of
29 Illinois the amount to be paid to the Authority, which shall
30 be the balance in the fund, less any amount determined by the
31 Department to be necessary for the payment of refunds. Within
32 10 days after receipt by the Comptroller of the certification
33 of the amount to be paid to the Authority, the Comptroller
34 shall cause an order to be drawn for payment for the amount
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1 in accordance with the directions contained in the
2 certification. Amounts received from the tax imposed under
3 this Section shall be used only for the support,
4 construction, maintenance, or financing of a facility of the
5 Authority.
6 (h) When certifying the amount of a monthly disbursement
7 to the Authority under this Section, the Department shall
8 increase or decrease the amounts by an amount necessary to
9 offset any miscalculation of previous disbursements. The
10 offset amount shall be the amount erroneously disbursed
11 within the previous 6 months from the time a miscalculation
12 is discovered.
13 (i) This Section may be cited as the Salem Civic Center
14 Use and Occupation Tax Law.
15 (Source: P.A. 90-328, eff. 1-1-98.)
16 Section 40. The Local Mass Transit District Act is
17 amended by changing Section 5.01 as follows:
18 (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
19 Sec. 5.01. Metro East Mass Transit District; use and
20 occupation taxes.
21 (a) The Board of Trustees of any Metro East Mass Transit
22 District may, by ordinance adopted with the concurrence of
23 two-thirds of the then trustees, impose throughout the
24 District any or all of the taxes and fees provided in this
25 Section. All taxes and fees imposed under this Section shall
26 be used only for public mass transportation systems, and the
27 amount used to provide mass transit service to unserved areas
28 of the District shall be in the same proportion to the total
29 proceeds as the number of persons residing in the unserved
30 areas is to the total population of the District. Except as
31 otherwise provided in this Act, taxes imposed under this
32 Section and civil penalties imposed incident thereto shall be
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1 collected and enforced by the State Department of Revenue.
2 The Department shall have the power to administer and enforce
3 the taxes and to determine all rights for refunds for
4 erroneous payments of the taxes.
5 (b) The Board may impose a Metro East Mass Transit
6 District Retailers' Occupation Tax upon all persons engaged
7 in the business of selling tangible personal property at
8 retail in the district at a rate of 1/4 of 1%, or as
9 authorized under subsection (d-5) of this Section, of the
10 gross receipts from the sales made in the course of such
11 business within the district. The tax imposed under this
12 Section and all civil penalties that may be assessed as an
13 incident thereof shall be collected and enforced by the State
14 Department of Revenue. The Department shall have full power
15 to administer and enforce this Section; to collect all taxes
16 and penalties so collected in the manner hereinafter
17 provided; and to determine all rights to credit memoranda
18 arising on account of the erroneous payment of tax or penalty
19 hereunder. In the administration of, and compliance with,
20 this Section, the Department and persons who are subject to
21 this Section shall have the same rights, remedies,
22 privileges, immunities, powers and duties, and be subject to
23 the same conditions, restrictions, limitations, penalties,
24 exclusions, exemptions and definitions of terms and employ
25 the same modes of procedure, as are prescribed in Sections 1,
26 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
27 to all provisions therein other than the State rate of tax),
28 2c, 3 (except as to the disposition of taxes and penalties
29 collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
30 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
31 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
32 Penalty and Interest Act, as fully as if those provisions
33 were set forth herein.
34 If the Board has not imposed a tax under this subsection
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1 on the sale of motor fuel or gasohol before the effective
2 date of this amendatory Act of the 91st General Assembly,
3 then the Board shall not impose such a tax on or after that
4 date. If the Board has imposed a tax under this subsection
5 on the sale of motor fuel or gasohol before the effective
6 date of this amendatory Act of the 91st General Assembly,
7 then the Board shall not increase the rate of the tax on or
8 after that date. If, as a result of the provisions of this
9 amendatory Act of the 91st General Assembly, the rate of tax
10 imposed on the sale of motor fuel and gasohol by the
11 Retailers' Occupation Tax Act returns to 6.25%, then the
12 prohibition against imposing a tax on the sale of motor fuel
13 and gasohol and the prohibition against an increase in the
14 rate of any tax already imposed on the sale of motor fuel and
15 gasohol are no longer in effect.
16 Persons subject to any tax imposed under the Section may
17 reimburse themselves for their seller's tax liability
18 hereunder by separately stating the tax as an additional
19 charge, which charge may be stated in combination, in a
20 single amount, with State taxes that sellers are required to
21 collect under the Use Tax Act, in accordance with such
22 bracket schedules as the Department may prescribe.
23 Whenever the Department determines that a refund should
24 be made under this Section to a claimant instead of issuing a
25 credit memorandum, the Department shall notify the State
26 Comptroller, who shall cause the warrant to be drawn for the
27 amount specified, and to the person named, in the
28 notification from the Department. The refund shall be paid
29 by the State Treasurer out of the Metro East Mass Transit
30 District tax fund established under paragraph (g) of this
31 Section.
32 If a tax is imposed under this subsection (b), a tax
33 shall also be imposed under subsections (c) and (d) of this
34 Section.
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1 For the purpose of determining whether a tax authorized
2 under this Section is applicable, a retail sale, by a
3 producer of coal or other mineral mined in Illinois, is a
4 sale at retail at the place where the coal or other mineral
5 mined in Illinois is extracted from the earth. This
6 paragraph does not apply to coal or other mineral when it is
7 delivered or shipped by the seller to the purchaser at a
8 point outside Illinois so that the sale is exempt under the
9 Federal Constitution as a sale in interstate or foreign
10 commerce.
11 Nothing in this Section shall be construed to authorize
12 the Metro East Mass Transit District to impose a tax upon the
13 privilege of engaging in any business which under the
14 Constitution of the United States may not be made the subject
15 of taxation by this State.
16 (c) If a tax has been imposed under subsection (b), a
17 Metro East Mass Transit District Service Occupation Tax shall
18 also be imposed upon all persons engaged, in the district, in
19 the business of making sales of service, who, as an incident
20 to making those sales of service, transfer tangible personal
21 property within the District, either in the form of tangible
22 personal property or in the form of real estate as an
23 incident to a sale of service. The tax rate shall be 1/4%, or
24 as authorized under subsection (d-5) of this Section, of the
25 selling price of tangible personal property so transferred
26 within the district. The tax imposed under this paragraph
27 and all civil penalties that may be assessed as an incident
28 thereof shall be collected and enforced by the State
29 Department of Revenue. The Department shall have full power
30 to administer and enforce this paragraph; to collect all
31 taxes and penalties due hereunder; to dispose of taxes and
32 penalties so collected in the manner hereinafter provided;
33 and to determine all rights to credit memoranda arising on
34 account of the erroneous payment of tax or penalty hereunder.
SB1310 Engrossed -130- LRB9110257SMdv
1 In the administration of, and compliance with this paragraph,
2 the Department and persons who are subject to this paragraph
3 shall have the same rights, remedies, privileges, immunities,
4 powers and duties, and be subject to the same conditions,
5 restrictions, limitations, penalties, exclusions, exemptions
6 and definitions of terms and employ the same modes of
7 procedure as are prescribed in Sections 1a-1, 2 (except that
8 the reference to State in the definition of supplier
9 maintaining a place of business in this State shall mean the
10 Authority), 2a, 3 through 3-50 (in respect to all provisions
11 therein other than the State rate of tax), 4 (except that the
12 reference to the State shall be to the Authority), 5, 7, 8
13 (except that the jurisdiction to which the tax shall be a
14 debt to the extent indicated in that Section 8 shall be the
15 District), 9 (except as to the disposition of taxes and
16 penalties collected, and except that the returned merchandise
17 credit for this tax may not be taken against any State tax),
18 10, 11, 12 (except the reference therein to Section 2b of the
19 Retailers' Occupation Tax Act), 13 (except that any reference
20 to the State shall mean the District), the first paragraph of
21 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
22 Tax Act and Section 3-7 of the Uniform Penalty and Interest
23 Act, as fully as if those provisions were set forth herein.
24 If the Board has not imposed a tax under this subsection
25 on the selling price of motor fuel or gasohol before the
26 effective date of this amendatory Act of the 91st General
27 Assembly, then the Board shall not impose such a tax on or
28 after that date. If the Board has imposed a tax under this
29 subsection on the selling price of motor fuel or gasohol
30 before the effective date of this amendatory Act of the
31 General Assembly, then the Board shall not increase the rate
32 of the tax on or after that date. If, as a result of the
33 provisions of this amendatory Act of the 91st General
34 Assembly, the rate of tax imposed on the sale of motor fuel
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1 and gasohol by the Retailers' Occupation Tax Act returns to
2 6.25%, then the prohibition against imposing a tax on the
3 sale of motor fuel and gasohol and the prohibition against an
4 increase in the rate of any tax already imposed on the sale
5 of motor fuel and gasohol are no longer in effect.
6 Persons subject to any tax imposed under the authority
7 granted in this paragraph may reimburse themselves for their
8 serviceman's tax liability hereunder by separately stating
9 the tax as an additional charge, which charge may be stated
10 in combination, in a single amount, with State tax that
11 servicemen are authorized to collect under the Service Use
12 Tax Act, in accordance with such bracket schedules as the
13 Department may prescribe.
14 Whenever the Department determines that a refund should
15 be made under this paragraph to a claimant instead of issuing
16 a credit memorandum, the Department shall notify the State
17 Comptroller, who shall cause the warrant to be drawn for the
18 amount specified, and to the person named, in the
19 notification from the Department. The refund shall be paid
20 by the State Treasurer out of the Metro East Mass Transit
21 District tax fund established under paragraph (g) of this
22 Section.
23 Nothing in this paragraph shall be construed to authorize
24 the District to impose a tax upon the privilege of engaging
25 in any business which under the Constitution of the United
26 States may not be made the subject of taxation by the State.
27 (d) If a tax has been imposed under subsection (b), a
28 Metro East Mass Transit District Use Tax shall also be
29 imposed upon the privilege of using, in the district, any
30 item of tangible personal property that is purchased outside
31 the district at retail from a retailer, and that is titled or
32 registered with an agency of this State's government, at a
33 rate of 1/4%, or as authorized under subsection (d-5) of this
34 Section, of the selling price of the tangible personal
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1 property within the District, as "selling price" is defined
2 in the Use Tax Act. The tax shall be collected from persons
3 whose Illinois address for titling or registration purposes
4 is given as being in the District. The tax shall be
5 collected by the Department of Revenue for the Metro East
6 Mass Transit District. The tax must be paid to the State, or
7 an exemption determination must be obtained from the
8 Department of Revenue, before the title or certificate of
9 registration for the property may be issued. The tax or
10 proof of exemption may be transmitted to the Department by
11 way of the State agency with which, or the State officer with
12 whom, the tangible personal property must be titled or
13 registered if the Department and the State agency or State
14 officer determine that this procedure will expedite the
15 processing of applications for title or registration.
16 The Department shall have full power to administer and
17 enforce this paragraph; to collect all taxes, penalties and
18 interest due hereunder; to dispose of taxes, penalties and
19 interest so collected in the manner hereinafter provided; and
20 to determine all rights to credit memoranda or refunds
21 arising on account of the erroneous payment of tax, penalty
22 or interest hereunder. In the administration of, and
23 compliance with, this paragraph, the Department and persons
24 who are subject to this paragraph shall have the same rights,
25 remedies, privileges, immunities, powers and duties, and be
26 subject to the same conditions, restrictions, limitations,
27 penalties, exclusions, exemptions and definitions of terms
28 and employ the same modes of procedure, as are prescribed in
29 Sections 2 (except the definition of "retailer maintaining a
30 place of business in this State"), 3 through 3-80 (except
31 provisions pertaining to the State rate of tax, and except
32 provisions concerning collection or refunding of the tax by
33 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
34 pertaining to claims by retailers and except the last
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1 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
2 Act and Section 3-7 of the Uniform Penalty and Interest Act,
3 that are not inconsistent with this paragraph, as fully as if
4 those provisions were set forth herein.
5 If the Board has not imposed a tax under this subsection
6 on the use of motor fuel or gasohol before the effective date
7 of this amendatory Act of the 91st General Assembly, then the
8 Board shall not impose such a tax on or after that date. If
9 the Board has imposed a tax under this subsection on the use
10 of motor fuel or gasohol before the effective date of this
11 amendatory Act of the 91st General Assembly, then the Board
12 shall not increase the rate of the tax on or after that date.
13 If, as a result of the provisions of this amendatory Act of
14 the 91st General Assembly, the rate of tax imposed on the
15 sale of motor fuel and gasohol by the Retailers' Occupation
16 Tax Act returns to 6.25%, then the prohibition against
17 imposing a tax on the sale of motor fuel and gasohol and the
18 prohibition against an increase in the rate of any tax
19 already imposed on the sale of motor fuel and gasohol are no
20 longer in effect.
21 Whenever the Department determines that a refund should
22 be made under this paragraph to a claimant instead of issuing
23 a credit memorandum, the Department shall notify the State
24 Comptroller, who shall cause the order to be drawn for the
25 amount specified, and to the person named, in the
26 notification from the Department. The refund shall be paid by
27 the State Treasurer out of the Metro East Mass Transit
28 District tax fund established under paragraph (g) of this
29 Section.
30 (d-5) The county board of any county participating in
31 the Metro East Mass Transit District may authorize, by
32 ordinance, a referendum on the question of whether the tax
33 rates for the Metro East Mass Transit District Retailers'
34 Occupation Tax, the Metro East Mass Transit District Service
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1 Occupation Tax, and the Metro East Mass Transit District Use
2 Tax for the District should be increased from 0.25% to 0.75%.
3 Upon adopting the ordinance, the county board shall certify
4 the proposition to the proper election officials who shall
5 submit the proposition to the voters of the District at the
6 next election, in accordance with the general election law.
7 The proposition shall be in substantially the following
8 form:
9 Shall the tax rates for the Metro East Mass Transit
10 District Retailers' Occupation Tax, the Metro East Mass
11 Transit District Service Occupation Tax, and the Metro
12 East Mass Transit District Use Tax be increased from
13 0.25% to 0.75%?
14 The votes shall be recorded as "YES" or "NO". If a
15 majority of all votes cast on the proposition are for the
16 increase in the tax rates, the Metro East Mass Transit
17 District shall begin imposing the increased rates in the
18 District, and the Department of Revenue shall begin
19 collecting the increased amounts, as provided under this
20 Section. An ordinance imposing or discontinuing a tax
21 hereunder or effecting a change in the rate thereof shall be
22 adopted and a certified copy thereof filed with the
23 Department on or before the first day of October, whereupon
24 the Department shall proceed to administer and enforce this
25 Section as of the first day of January next following the
26 adoption and filing.
27 If the voters have approved a referendum under this
28 subsection, before November 1, 1994, to increase the tax rate
29 under this subsection, the Metro East Mass Transit District
30 Board of Trustees may adopt by a majority vote an ordinance
31 at any time before January 1, 1995 that excludes from the
32 rate increase tangible personal property that is titled or
33 registered with an agency of this State's government. The
34 ordinance excluding titled or registered tangible personal
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1 property from the rate increase must be filed with the
2 Department at least 15 days before its effective date. At any
3 time after adopting an ordinance excluding from the rate
4 increase tangible personal property that is titled or
5 registered with an agency of this State's government, the
6 Metro East Mass Transit District Board of Trustees may adopt
7 an ordinance applying the rate increase to that tangible
8 personal property. The ordinance shall be adopted, and a
9 certified copy of that ordinance shall be filed with the
10 Department, on or before October 1, whereupon the Department
11 shall proceed to administer and enforce the rate increase
12 against tangible personal property titled or registered with
13 an agency of this State's government as of the following
14 January 1. After December 31, 1995, any reimposed rate
15 increase in effect under this subsection shall no longer
16 apply to tangible personal property titled or registered with
17 an agency of this State's government. Beginning January 1,
18 1996, the Board of Trustees of any Metro East Mass Transit
19 District may never reimpose a previously excluded tax rate
20 increase on tangible personal property titled or registered
21 with an agency of this State's government.
22 (d-6) If the Board of Trustees of any Metro East Mass
23 Transit District has imposed a rate increase under subsection
24 (d-5) and filed an ordinance with the Department of Revenue
25 excluding titled property from the higher rate, then that
26 Board may, by ordinance adopted with the concurrence of
27 two-thirds of the then trustees, impose throughout the
28 District a fee. The fee on the excluded property shall not
29 exceed $20 per retail transaction or an amount equal to the
30 amount of tax excluded, whichever is less, on tangible
31 personal property that is titled or registered with an agency
32 of this State's government. The Board of Trustees of any
33 Metro East Mass Transit District shall have full power to
34 administer and enforce this subsection and to determine all
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1 rights to credit memoranda or refunds arising on account of
2 the erroneous payment of the fee hereunder. The Board shall
3 proceed to administer and enforce this subsection as of the
4 first day of the second month following the adoption of the
5 ordinance.
6 (d-7) If a fee has been imposed under subsection (d-6),
7 a fee shall also be imposed upon the privilege of using, in
8 the district, any item of tangible personal property that is
9 titled or registered with any agency of this State's
10 government, in an amount equal to the amount of the fee
11 imposed under subsection (d-6). The Board of Trustees of any
12 Metro East Mass Transit District shall have full power to
13 administer and enforce this subsection and to determine all
14 rights to credit memoranda or refunds arising on account of
15 the erroneous payment of the fee hereunder. The Board shall
16 proceed to administer and enforce this subsection
17 concurrently with the administration of the fee imposed under
18 subsection (d-6).
19 (d-8) No item of titled property shall be subject to
20 both the higher rate approved by referendum, as authorized
21 under subsection (d-5), and any fee imposed under subsection
22 (d-6) or (d-7).
23 (d-9) If fees have been imposed under subsections (d-6)
24 and (d-7), the Board shall forward a copy of the ordinance
25 adopting such fees, which shall include all zip codes in
26 whole or in part within the boundaries of the district, to
27 the Secretary of State within thirty days. By the 25th of
28 each month, the Secretary of State shall subsequently provide
29 the Board with a list of identifiable retail transactions
30 subject to the .25% rate occurring within the zip codes which
31 are in whole or in part within the boundaries of the district
32 and a list of title applications for addresses within the
33 boundaries of the district for the previous month.
34 (d-10) In the event that a retailer fails to pay
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1 applicable fees within 30 days of the date of the
2 transaction, a penalty shall be assessed at the rate of 25%
3 of the amount of fees. Interest on both late fees and
4 penalties shall be assessed at the rate of 1% per month. All
5 fees, penalties, and attorney fees shall constitute a lien on
6 the personal and real property of the retailer. The Board of
7 Trustees of any Metro East Transit District shall have full
8 power to administer and enforce this subsection.
9 (e) A certificate of registration issued by the State
10 Department of Revenue to a retailer under the Retailers'
11 Occupation Tax Act or under the Service Occupation Tax Act
12 shall permit the registrant to engage in a business that is
13 taxed under the tax imposed under paragraphs (b), (c) or (d)
14 of this Section and no additional registration shall be
15 required under the tax. A certificate issued under the Use
16 Tax Act or the Service Use Tax Act shall be applicable with
17 regard to any tax imposed under paragraph (c) of this
18 Section.
19 (f) The Board may impose a replacement vehicle tax of
20 $50 on any passenger car, as defined in Section 1-157 of the
21 Illinois Vehicle Code, purchased within the district area by
22 or on behalf of an insurance company to replace a passenger
23 car of an insured person in settlement of a total loss claim.
24 The tax imposed may not become effective before the first day
25 of the month following the passage of the ordinance imposing
26 the tax and receipt of a certified copy of the ordinance by
27 the Department of Revenue. The Department of Revenue shall
28 collect the tax for the district in accordance with Sections
29 3-2002 and 3-2003 of the Illinois Vehicle Code.
30 The Department shall immediately pay over to the State
31 Treasurer, ex officio, as trustee, all taxes collected
32 hereunder. On or before the 25th day of each calendar month,
33 the Department shall prepare and certify to the Comptroller
34 the disbursement of stated sums of money to named districts,
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1 the districts to be those from which retailers have paid
2 taxes or penalties hereunder to the Department during the
3 second preceding calendar month. The amount to be paid to
4 each district shall be the amount collected hereunder during
5 the second preceding calendar month by the Department, less
6 any amount determined by the Department to be necessary for
7 the payment of refunds. Within 10 days after receipt by the
8 Comptroller of the disbursement certification to the
9 districts, provided for in this Section to be given to the
10 Comptroller by the Department, the Comptroller shall cause
11 the orders to be drawn for the respective amounts in
12 accordance with the directions contained in the
13 certification.
14 (g) Any ordinance imposing or discontinuing any tax
15 under this Section shall be adopted and a certified copy
16 thereof filed with the Department on or before June 1,
17 whereupon the Department of Revenue shall proceed to
18 administer and enforce this Section on behalf of the Metro
19 East Mass Transit District as of September 1 next following
20 such adoption and filing. Beginning January 1, 1992, an
21 ordinance or resolution imposing or discontinuing the tax
22 hereunder shall be adopted and a certified copy thereof filed
23 with the Department on or before the first day of July,
24 whereupon the Department shall proceed to administer and
25 enforce this Section as of the first day of October next
26 following such adoption and filing. Beginning January 1,
27 1993, except as provided in subsection (d-5) of this Section,
28 an ordinance or resolution imposing or discontinuing the tax
29 hereunder shall be adopted and a certified copy thereof filed
30 with the Department on or before the first day of October,
31 whereupon the Department shall proceed to administer and
32 enforce this Section as of the first day of January next
33 following such adoption and filing.
34 (h) The State Department of Revenue shall, upon
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1 collecting any taxes as provided in this Section, pay the
2 taxes over to the State Treasurer as trustee for the
3 District. The taxes shall be held in a trust fund outside the
4 State Treasury. On or before the 25th day of each calendar
5 month, the State Department of Revenue shall prepare and
6 certify to the Comptroller of the State of Illinois the
7 amount to be paid to the District, which shall be the then
8 balance in the fund, less any amount determined by the
9 Department to be necessary for the payment of refunds. Within
10 10 days after receipt by the Comptroller of the certification
11 of the amount to be paid to the District, the Comptroller
12 shall cause an order to be drawn for payment for the amount
13 in accordance with the direction in the certification.
14 (Source: P.A. 91-51, eff. 6-30-99.)
15 Section 45. The Regional Transportation Authority Act is
16 amended by changing Section 4.03 as follows:
17 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
18 Sec. 4.03. Taxes.
19 (a) In order to carry out any of the powers or purposes
20 of the Authority, the Board may by ordinance adopted with the
21 concurrence of 9 of the then Directors, impose throughout the
22 metropolitan region any or all of the taxes provided in this
23 Section. Except as otherwise provided in this Act, taxes
24 imposed under this Section and civil penalties imposed
25 incident thereto shall be collected and enforced by the State
26 Department of Revenue. The Department shall have the power to
27 administer and enforce the taxes and to determine all rights
28 for refunds for erroneous payments of the taxes.
29 (b) The Board may impose a public transportation tax
30 upon all persons engaged in the metropolitan region in the
31 business of selling at retail motor fuel for operation of
32 motor vehicles upon public highways. The tax shall be at a
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1 rate not to exceed 5% of the gross receipts from the sales of
2 motor fuel in the course of the business. As used in this
3 Act, the term "motor fuel" shall have the same meaning as in
4 the Motor Fuel Tax Act. The Board may provide for details of
5 the tax. The provisions of any tax shall conform, as closely
6 as may be practicable, to the provisions of the Municipal
7 Retailers Occupation Tax Act, including without limitation,
8 conformity to penalties with respect to the tax imposed and
9 as to the powers of the State Department of Revenue to
10 promulgate and enforce rules and regulations relating to the
11 administration and enforcement of the provisions of the tax
12 imposed, except that reference in the Act to any municipality
13 shall refer to the Authority and the tax shall be imposed
14 only with regard to receipts from sales of motor fuel in the
15 metropolitan region, at rates as limited by this Section.
16 If the Board has not imposed a tax under this subsection
17 before the effective date of this amendatory Act of the 91st
18 General Assembly, then the Board shall not impose such a tax
19 on or after that date. If the Board has imposed a tax under
20 this subsection before the effective date of this amendatory
21 Act of 91st General Assembly, then the Board shall not
22 increase the rate of the tax on or after that date. If, as a
23 result of the provisions of this amendatory Act of the 91st
24 General Assembly, the rate of tax imposed on the sale of
25 motor fuel and gasohol by the Retailers' Occupation Tax Act
26 returns to 6.25%, then the prohibition against imposing a tax
27 on the sale of motor fuel and gasohol and the prohibition
28 against an increase in the rate of any tax already imposed on
29 the sale of motor fuel and gasohol are no longer in effect.
30 (c) In connection with the tax imposed under paragraph
31 (b) of this Section the Board may impose a tax upon the
32 privilege of using in the metropolitan region motor fuel for
33 the operation of a motor vehicle upon public highways, the
34 tax to be at a rate not in excess of the rate of tax imposed
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1 under paragraph (b) of this Section. The Board may provide
2 for details of the tax.
3 If the Board has not imposed a tax under this subsection
4 before the effective date of this amendatory Act of the 91st
5 General Assembly, then the Board shall not impose such a tax
6 on or after that date. If the Board has imposed a tax under
7 this subsection before the effective date of this amendatory
8 Act of 91st General Assembly, then the Board shall not
9 increase the rate of the tax on or after that date. If, as a
10 result of the provisions of this amendatory Act of the 91st
11 General Assembly, the rate of tax imposed on the sale of
12 motor fuel and gasohol by the Retailers' Occupation Tax Act
13 returns to 6.25%, then the prohibition against imposing a tax
14 on the sale of motor fuel and gasohol and the prohibition
15 against an increase in the rate of any tax already imposed on
16 the sale of motor fuel and gasohol are no longer in effect.
17 (d) The Board may impose a motor vehicle parking tax
18 upon the privilege of parking motor vehicles at off-street
19 parking facilities in the metropolitan region at which a fee
20 is charged, and may provide for reasonable classifications in
21 and exemptions to the tax, for administration and enforcement
22 thereof and for civil penalties and refunds thereunder and
23 may provide criminal penalties thereunder, the maximum
24 penalties not to exceed the maximum criminal penalties
25 provided in the Retailers' Occupation Tax Act. The Authority
26 may collect and enforce the tax itself or by contract with
27 any unit of local government. The State Department of
28 Revenue shall have no responsibility for the collection and
29 enforcement unless the Department agrees with the Authority
30 to undertake the collection and enforcement. As used in this
31 paragraph, the term "parking facility" means a parking area
32 or structure having parking spaces for more than 2 vehicles
33 at which motor vehicles are permitted to park in return for
34 an hourly, daily, or other periodic fee, whether publicly or
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1 privately owned, but does not include parking spaces on a
2 public street, the use of which is regulated by parking
3 meters.
4 (e) The Board may impose a Regional Transportation
5 Authority Retailers' Occupation Tax upon all persons engaged
6 in the business of selling tangible personal property at
7 retail in the metropolitan region. In Cook County the tax
8 rate shall be 1% of the gross receipts from sales of food for
9 human consumption that is to be consumed off the premises
10 where it is sold (other than alcoholic beverages, soft drinks
11 and food that has been prepared for immediate consumption)
12 and prescription and nonprescription medicines, drugs,
13 medical appliances and insulin, urine testing materials,
14 syringes and needles used by diabetics, and 3/4% of the gross
15 receipts from other taxable sales made in the course of that
16 business. In DuPage, Kane, Lake, McHenry, and Will Counties,
17 the tax rate shall be 1/4% of the gross receipts from all
18 taxable sales made in the course of that business. The tax
19 imposed under this Section and all civil penalties that may
20 be assessed as an incident thereof shall be collected and
21 enforced by the State Department of Revenue. The Department
22 shall have full power to administer and enforce this Section;
23 to collect all taxes and penalties so collected in the manner
24 hereinafter provided; and to determine all rights to credit
25 memoranda arising on account of the erroneous payment of tax
26 or penalty hereunder. In the administration of, and
27 compliance with this Section, the Department and persons who
28 are subject to this Section shall have the same rights,
29 remedies, privileges, immunities, powers and duties, and be
30 subject to the same conditions, restrictions, limitations,
31 penalties, exclusions, exemptions and definitions of terms,
32 and employ the same modes of procedure, as are prescribed in
33 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
34 (in respect to all provisions therein other than the State
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1 rate of tax), 2c, 3 (except as to the disposition of taxes
2 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
3 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13
4 of the Retailers' Occupation Tax Act and Section 3-7 of the
5 Uniform Penalty and Interest Act, as fully as if those
6 provisions were set forth herein.
7 If the Board has not imposed a tax under this subsection
8 on the sale of motor fuel or gasohol before the effective
9 date of this amendatory Act of the 91st General Assembly,
10 then the Board shall not impose such a tax on or after that
11 date. If the Board has imposed a tax under this subsection
12 on the sale of motor fuel or gasohol before the effective
13 date of this amendatory Act of the 91st General Assembly,
14 then the Board shall not increase the rate of the tax on or
15 after that date. If, as a result of the provisions of this
16 amendatory Act of the 91st General Assembly, the rate of tax
17 imposed on the sale of motor fuel and gasohol by the
18 Retailers' Occupation Tax Act returns to 6.25%, then the
19 prohibition against imposing a tax on the sale of motor fuel
20 and gasohol and the prohibition against an increase in the
21 rate of any tax already imposed on the sale of motor fuel and
22 gasohol are no longer in effect.
23 Persons subject to any tax imposed under the authority
24 granted in this Section may reimburse themselves for their
25 seller's tax liability hereunder by separately stating the
26 tax as an additional charge, which charge may be stated in
27 combination in a single amount with State taxes that sellers
28 are required to collect under the Use Tax Act, under any
29 bracket schedules the Department may prescribe.
30 Whenever the Department determines that a refund should
31 be made under this Section to a claimant instead of issuing a
32 credit memorandum, the Department shall notify the State
33 Comptroller, who shall cause the warrant to be drawn for the
34 amount specified, and to the person named, in the
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1 notification from the Department. The refund shall be paid
2 by the State Treasurer out of the Regional Transportation
3 Authority tax fund established under paragraph (n) of this
4 Section.
5 If a tax is imposed under this subsection (e), a tax
6 shall also be imposed under subsections (f) and (g) of this
7 Section.
8 For the purpose of determining whether a tax authorized
9 under this Section is applicable, a retail sale by a producer
10 of coal or other mineral mined in Illinois, is a sale at
11 retail at the place where the coal or other mineral mined in
12 Illinois is extracted from the earth. This paragraph does not
13 apply to coal or other mineral when it is delivered or
14 shipped by the seller to the purchaser at a point outside
15 Illinois so that the sale is exempt under the Federal
16 Constitution as a sale in interstate or foreign commerce.
17 Nothing in this Section shall be construed to authorize
18 the Regional Transportation Authority to impose a tax upon
19 the privilege of engaging in any business that under the
20 Constitution of the United States may not be made the subject
21 of taxation by this State.
22 (f) If a tax has been imposed under paragraph (e), a tax
23 shall also be imposed upon all persons engaged, in the
24 metropolitan region in the business of making sales of
25 service, who as an incident to making the sales of service,
26 transfer tangible personal property within the metropolitan
27 region, either in the form of tangible personal property or
28 in the form of real estate as an incident to a sale of
29 service. In Cook County, the tax rate shall be: (1) 1% of
30 the serviceman's cost price of food prepared for immediate
31 consumption and transferred incident to a sale of service
32 subject to the service occupation tax by an entity licensed
33 under the Hospital Licensing Act or the Nursing Home Care Act
34 that is located in the metropolitan region; (2) 1% of the
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1 selling price of food for human consumption that is to be
2 consumed off the premises where it is sold (other than
3 alcoholic beverages, soft drinks and food that has been
4 prepared for immediate consumption) and prescription and
5 nonprescription medicines, drugs, medical appliances and
6 insulin, urine testing materials, syringes and needles used
7 by diabetics; and (3) 3/4% of the selling price from other
8 taxable sales of tangible personal property transferred. In
9 DuPage, Kane, Lake, McHenry and Will Counties the rate shall
10 be 1/4% of the selling price of all tangible personal
11 property transferred.
12 The tax imposed under this paragraph and all civil
13 penalties that may be assessed as an incident thereof shall
14 be collected and enforced by the State Department of Revenue.
15 The Department shall have full power to administer and
16 enforce this paragraph; to collect all taxes and penalties
17 due hereunder; to dispose of taxes and penalties collected in
18 the manner hereinafter provided; and to determine all rights
19 to credit memoranda arising on account of the erroneous
20 payment of tax or penalty hereunder. In the administration
21 of and compliance with this paragraph, the Department and
22 persons who are subject to this paragraph shall have the same
23 rights, remedies, privileges, immunities, powers and duties,
24 and be subject to the same conditions, restrictions,
25 limitations, penalties, exclusions, exemptions and
26 definitions of terms, and employ the same modes of procedure,
27 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
28 respect to all provisions therein other than the State rate
29 of tax), 4 (except that the reference to the State shall be
30 to the Authority), 5, 7, 8 (except that the jurisdiction to
31 which the tax shall be a debt to the extent indicated in that
32 Section 8 shall be the Authority), 9 (except as to the
33 disposition of taxes and penalties collected, and except that
34 the returned merchandise credit for this tax may not be taken
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1 against any State tax), 10, 11, 12 (except the reference
2 therein to Section 2b of the Retailers' Occupation Tax Act),
3 13 (except that any reference to the State shall mean the
4 Authority), the first paragraph of Section 15, 16, 17, 18, 19
5 and 20 of the Service Occupation Tax Act and Section 3-7 of
6 the Uniform Penalty and Interest Act, as fully as if those
7 provisions were set forth herein.
8 If the Board has not imposed a tax under this subsection
9 on the selling price of motor fuel or gasohol before the
10 effective date of this amendatory Act of the 91st General
11 Assembly, then the Board shall not impose such a tax on or
12 after that date. If the Board has imposed a tax under this
13 subsection on the selling price of motor fuel or gasohol
14 before the effective date of this amendatory Act of the 91st
15 General Assembly, then the Board shall not increase the rate
16 of the tax on or after that date. If, as a result of the
17 provisions of this amendatory Act of the 91st General
18 Assembly, the rate of tax imposed on the sale of motor fuel
19 and gasohol by the Retailers' Occupation Tax Act returns to
20 6.25%, then the prohibition against imposing a tax on the
21 sale of motor fuel and gasohol and the prohibition against an
22 increase in the rate of any tax already imposed on the sale
23 of motor fuel and gasohol are no longer in effect.
24 Persons subject to any tax imposed under the authority
25 granted in this paragraph may reimburse themselves for their
26 serviceman's tax liability hereunder by separately stating
27 the tax as an additional charge, that charge may be stated in
28 combination in a single amount with State tax that servicemen
29 are authorized to collect under the Service Use Tax Act,
30 under any bracket schedules the Department may prescribe.
31 Whenever the Department determines that a refund should
32 be made under this paragraph to a claimant instead of issuing
33 a credit memorandum, the Department shall notify the State
34 Comptroller, who shall cause the warrant to be drawn for the
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1 amount specified, and to the person named in the notification
2 from the Department. The refund shall be paid by the State
3 Treasurer out of the Regional Transportation Authority tax
4 fund established under paragraph (n) of this Section.
5 Nothing in this paragraph shall be construed to authorize
6 the Authority to impose a tax upon the privilege of engaging
7 in any business that under the Constitution of the United
8 States may not be made the subject of taxation by the State.
9 (g) If a tax has been imposed under paragraph (e), a tax
10 shall also be imposed upon the privilege of using in the
11 metropolitan region, any item of tangible personal property
12 that is purchased outside the metropolitan region at retail
13 from a retailer, and that is titled or registered with an
14 agency of this State's government. In Cook County the tax
15 rate shall be 3/4% of the selling price of the tangible
16 personal property, as "selling price" is defined in the Use
17 Tax Act. In DuPage, Kane, Lake, McHenry and Will counties
18 the tax rate shall be 1/4% of the selling price of the
19 tangible personal property, as "selling price" is defined in
20 the Use Tax Act. The tax shall be collected from persons
21 whose Illinois address for titling or registration purposes
22 is given as being in the metropolitan region. The tax shall
23 be collected by the Department of Revenue for the Regional
24 Transportation Authority. The tax must be paid to the State,
25 or an exemption determination must be obtained from the
26 Department of Revenue, before the title or certificate of
27 registration for the property may be issued. The tax or proof
28 of exemption may be transmitted to the Department by way of
29 the State agency with which, or the State officer with whom,
30 the tangible personal property must be titled or registered
31 if the Department and the State agency or State officer
32 determine that this procedure will expedite the processing of
33 applications for title or registration.
34 The Department shall have full power to administer and
SB1310 Engrossed -148- LRB9110257SMdv
1 enforce this paragraph; to collect all taxes, penalties and
2 interest due hereunder; to dispose of taxes, penalties and
3 interest collected in the manner hereinafter provided; and to
4 determine all rights to credit memoranda or refunds arising
5 on account of the erroneous payment of tax, penalty or
6 interest hereunder. In the administration of and compliance
7 with this paragraph, the Department and persons who are
8 subject to this paragraph shall have the same rights,
9 remedies, privileges, immunities, powers and duties, and be
10 subject to the same conditions, restrictions, limitations,
11 penalties, exclusions, exemptions and definitions of terms
12 and employ the same modes of procedure, as are prescribed in
13 Sections 2 (except the definition of "retailer maintaining a
14 place of business in this State"), 3 through 3-80 (except
15 provisions pertaining to the State rate of tax, and except
16 provisions concerning collection or refunding of the tax by
17 retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
18 pertaining to claims by retailers and except the last
19 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
20 Act, and are not inconsistent with this paragraph, as fully
21 as if those provisions were set forth herein.
22 If the Board has not imposed a tax under this subsection
23 on the use of motor fuel or gasohol before the effective date
24 of this amendatory Act of the 91st General Assembly, then the
25 Board shall not impose such a tax on or after that date. If
26 the Board has imposed a tax under this subsection on the use
27 of motor fuel or gasohol before the effective date of this
28 amendatory Act of the 91st General Assembly, then the Board
29 shall not increase the rate of the tax on or after that date.
30 If, as a result of the provisions of this amendatory Act of
31 the 91st General Assembly, the rate of tax imposed on the
32 sale of motor fuel and gasohol by the Retailers' Occupation
33 Tax Act returns to 6.25%, then the prohibition against
34 imposing a tax on the sale of motor fuel and gasohol and the
SB1310 Engrossed -149- LRB9110257SMdv
1 prohibition against an increase in the rate of any tax
2 already imposed on the sale of motor fuel and gasohol are no
3 longer in effect.
4 Whenever the Department determines that a refund should
5 be made under this paragraph to a claimant instead of issuing
6 a credit memorandum, the Department shall notify the State
7 Comptroller, who shall cause the order to be drawn for the
8 amount specified, and to the person named in the notification
9 from the Department. The refund shall be paid by the State
10 Treasurer out of the Regional Transportation Authority tax
11 fund established under paragraph (n) of this Section.
12 (h) The Authority may impose a replacement vehicle tax
13 of $50 on any passenger car as defined in Section 1-157 of
14 the Illinois Vehicle Code purchased within the metropolitan
15 region by or on behalf of an insurance company to replace a
16 passenger car of an insured person in settlement of a total
17 loss claim. The tax imposed may not become effective before
18 the first day of the month following the passage of the
19 ordinance imposing the tax and receipt of a certified copy of
20 the ordinance by the Department of Revenue. The Department
21 of Revenue shall collect the tax for the Authority in
22 accordance with Sections 3-2002 and 3-2003 of the Illinois
23 Vehicle Code.
24 The Department shall immediately pay over to the State
25 Treasurer, ex officio, as trustee, all taxes collected
26 hereunder. On or before the 25th day of each calendar month,
27 the Department shall prepare and certify to the Comptroller
28 the disbursement of stated sums of money to the Authority.
29 The amount to be paid to the Authority shall be the amount
30 collected hereunder during the second preceding calendar
31 month by the Department, less any amount determined by the
32 Department to be necessary for the payment of refunds.
33 Within 10 days after receipt by the Comptroller of the
34 disbursement certification to the Authority provided for in
SB1310 Engrossed -150- LRB9110257SMdv
1 this Section to be given to the Comptroller by the
2 Department, the Comptroller shall cause the orders to be
3 drawn for that amount in accordance with the directions
4 contained in the certification.
5 (i) The Board may not impose any other taxes except as
6 it may from time to time be authorized by law to impose.
7 (j) A certificate of registration issued by the State
8 Department of Revenue to a retailer under the Retailers'
9 Occupation Tax Act or under the Service Occupation Tax Act
10 shall permit the registrant to engage in a business that is
11 taxed under the tax imposed under paragraphs (b), (e), (f) or
12 (g) of this Section and no additional registration shall be
13 required under the tax. A certificate issued under the Use
14 Tax Act or the Service Use Tax Act shall be applicable with
15 regard to any tax imposed under paragraph (c) of this
16 Section.
17 (k) The provisions of any tax imposed under paragraph
18 (c) of this Section shall conform as closely as may be
19 practicable to the provisions of the Use Tax Act, including
20 without limitation conformity as to penalties with respect to
21 the tax imposed and as to the powers of the State Department
22 of Revenue to promulgate and enforce rules and regulations
23 relating to the administration and enforcement of the
24 provisions of the tax imposed. The taxes shall be imposed
25 only on use within the metropolitan region and at rates as
26 provided in the paragraph.
27 (l) The Board in imposing any tax as provided in
28 paragraphs (b) and (c) of this Section, shall, after seeking
29 the advice of the State Department of Revenue, provide means
30 for retailers, users or purchasers of motor fuel for purposes
31 other than those with regard to which the taxes may be
32 imposed as provided in those paragraphs to receive refunds of
33 taxes improperly paid, which provisions may be at variance
34 with the refund provisions as applicable under the Municipal
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1 Retailers Occupation Tax Act. The State Department of
2 Revenue may provide for certificates of registration for
3 users or purchasers of motor fuel for purposes other than
4 those with regard to which taxes may be imposed as provided
5 in paragraphs (b) and (c) of this Section to facilitate the
6 reporting and nontaxability of the exempt sales or uses.
7 (m) Any ordinance imposing or discontinuing any tax
8 under this Section shall be adopted and a certified copy
9 thereof filed with the Department on or before June 1,
10 whereupon the Department of Revenue shall proceed to
11 administer and enforce this Section on behalf of the Regional
12 Transportation Authority as of September 1 next following
13 such adoption and filing. Beginning January 1, 1992, an
14 ordinance or resolution imposing or discontinuing the tax
15 hereunder shall be adopted and a certified copy thereof filed
16 with the Department on or before the first day of July,
17 whereupon the Department shall proceed to administer and
18 enforce this Section as of the first day of October next
19 following such adoption and filing. Beginning January 1,
20 1993, an ordinance or resolution imposing or discontinuing
21 the tax hereunder shall be adopted and a certified copy
22 thereof filed with the Department on or before the first day
23 of October, whereupon the Department shall proceed to
24 administer and enforce this Section as of the first day of
25 January next following such adoption and filing.
26 (n) The State Department of Revenue shall, upon
27 collecting any taxes as provided in this Section, pay the
28 taxes over to the State Treasurer as trustee for the
29 Authority. The taxes shall be held in a trust fund outside
30 the State Treasury. On or before the 25th day of each
31 calendar month, the State Department of Revenue shall prepare
32 and certify to the Comptroller of the State of Illinois the
33 amount to be paid to the Authority, which shall be the then
34 balance in the fund, less any amount determined by the
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1 Department to be necessary for the payment of refunds. The
2 State Department of Revenue shall also certify to the
3 Authority the amount of taxes collected in each County other
4 than Cook County in the metropolitan region less the amount
5 necessary for the payment of refunds to taxpayers in the
6 County. With regard to the County of Cook, the certification
7 shall specify the amount of taxes collected within the City
8 of Chicago less the amount necessary for the payment of
9 refunds to taxpayers in the City of Chicago and the amount
10 collected in that portion of Cook County outside of Chicago
11 less the amount necessary for the payment of refunds to
12 taxpayers in that portion of Cook County outside of Chicago.
13 Within 10 days after receipt by the Comptroller of the
14 certification of the amount to be paid to the Authority, the
15 Comptroller shall cause an order to be drawn for the payment
16 for the amount in accordance with the direction in the
17 certification.
18 In addition to the disbursement required by the preceding
19 paragraph, an allocation shall be made in July 1991 and each
20 year thereafter to the Regional Transportation Authority.
21 The allocation shall be made in an amount equal to the
22 average monthly distribution during the preceding calendar
23 year (excluding the 2 months of lowest receipts) and the
24 allocation shall include the amount of average monthly
25 distribution from the Regional Transportation Authority
26 Occupation and Use Tax Replacement Fund. The distribution
27 made in July 1992 and each year thereafter under this
28 paragraph and the preceding paragraph shall be reduced by the
29 amount allocated and disbursed under this paragraph in the
30 preceding calendar year. The Department of Revenue shall
31 prepare and certify to the Comptroller for disbursement the
32 allocations made in accordance with this paragraph.
33 (o) Failure to adopt a budget ordinance or otherwise to
34 comply with Section 4.01 of this Act or to adopt a Five-year
SB1310 Engrossed -153- LRB9110257SMdv
1 Program or otherwise to comply with paragraph (b) of Section
2 2.01 of this Act shall not affect the validity of any tax
3 imposed by the Authority otherwise in conformity with law.
4 (p) At no time shall a public transportation tax or
5 motor vehicle parking tax authorized under paragraphs (b),
6 (c) and (d) of this Section be in effect at the same time as
7 any retailers' occupation, use or service occupation tax
8 authorized under paragraphs (e), (f) and (g) of this Section
9 is in effect.
10 Any taxes imposed under the authority provided in
11 paragraphs (b), (c) and (d) shall remain in effect only until
12 the time as any tax authorized by paragraphs (e), (f) or (g)
13 of this Section are imposed and becomes effective. Once any
14 tax authorized by paragraphs (e), (f) or (g) is imposed the
15 Board may not reimpose taxes as authorized in paragraphs (b),
16 (c) and (d) of the Section unless any tax authorized by
17 paragraphs (e), (f) or (g) of this Section becomes
18 ineffective by means other than an ordinance of the Board.
19 (q) Any existing rights, remedies and obligations
20 (including enforcement by the Regional Transportation
21 Authority) arising under any tax imposed under paragraphs
22 (b), (c) or (d) of this Section shall not be affected by the
23 imposition of a tax under paragraphs (e), (f) or (g) of this
24 Section.
25 (Source: P.A. 91-51, eff. 6-30-99.)
26 Section 50. The Water Commission Act of 1985 is amended
27 by changing Section 4 as follows:
28 (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
29 Sec. 4. Taxes.
30 (a) The board of commissioners of any county water
31 commission may, by ordinance, impose throughout the territory
32 of the commission any or all of the taxes provided in this
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1 Section for its corporate purposes. However, no county water
2 commission may impose any such tax unless the commission
3 certifies the proposition of imposing the tax to the proper
4 election officials, who shall submit the proposition to the
5 voters residing in the territory at an election in accordance
6 with the general election law, and the proposition has been
7 approved by a majority of those voting on the proposition.
8 The proposition shall be in the form provided in Section
9 5 or shall be substantially in the following form:
10 -------------------------------------------------------------
11 Shall the (insert corporate
12 name of county water commission) YES
13 impose (state type of tax or ------------------------
14 taxes to be imposed) at the NO
15 rate of 1/4%?
16 -------------------------------------------------------------
17 Taxes imposed under this Section and civil penalties
18 imposed incident thereto shall be collected and enforced by
19 the State Department of Revenue. The Department shall have
20 the power to administer and enforce the taxes and to
21 determine all rights for refunds for erroneous payments of
22 the taxes.
23 (b) The board of commissioners may impose a County Water
24 Commission Retailers' Occupation Tax upon all persons engaged
25 in the business of selling tangible personal property at
26 retail in the territory of the commission at a rate of 1/4%
27 of the gross receipts from the sales made in the course of
28 such business within the territory. The tax imposed under
29 this paragraph and all civil penalties that may be assessed
30 as an incident thereof shall be collected and enforced by the
31 State Department of Revenue. The Department shall have full
32 power to administer and enforce this paragraph; to collect
33 all taxes and penalties due hereunder; to dispose of taxes
34 and penalties so collected in the manner hereinafter
SB1310 Engrossed -155- LRB9110257SMdv
1 provided; and to determine all rights to credit memoranda
2 arising on account of the erroneous payment of tax or penalty
3 hereunder. In the administration of, and compliance with,
4 this paragraph, the Department and persons who are subject to
5 this paragraph shall have the same rights, remedies,
6 privileges, immunities, powers and duties, and be subject to
7 the same conditions, restrictions, limitations, penalties,
8 exclusions, exemptions and definitions of terms, and employ
9 the same modes of procedure, as are prescribed in Sections 1,
10 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
11 to all provisions therein other than the State rate of tax
12 except that food for human consumption that is to be consumed
13 off the premises where it is sold (other than alcoholic
14 beverages, soft drinks, and food that has been prepared for
15 immediate consumption) and prescription and nonprescription
16 medicine, drugs, medical appliances and insulin, urine
17 testing materials, syringes, and needles used by diabetics,
18 for human use, shall not be subject to tax hereunder), 2c, 3
19 (except as to the disposition of taxes and penalties
20 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
21 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
22 Retailers' Occupation Tax Act and Section 3-7 of the Uniform
23 Penalty and Interest Act, as fully as if those provisions
24 were set forth herein.
25 If the board of commissioners has not imposed a tax under
26 this subsection on the sale of motor fuel or gasohol before
27 the effective date of this amendatory Act of the 91st General
28 Assembly, then the board shall not impose such a tax on or
29 after that date. If the board of commissioners has imposed a
30 tax under this subsection on the sale of motor fuel or
31 gasohol before the effective date of this amendatory Act of
32 the 91st General Assembly, then the board shall not increase
33 the rate of the tax on or after that date. If, as a result of
34 the provisions of this amendatory Act of the 91st General
SB1310 Engrossed -156- LRB9110257SMdv
1 Assembly, the rate of tax imposed on the sale of motor fuel
2 and gasohol by the Retailers' Occupation Tax Act returns to
3 6.25%, then the prohibition against imposing a tax on the
4 sale of motor fuel and gasohol and the prohibition against an
5 increase in the rate of any tax already imposed on the sale
6 of motor fuel and gasohol are no longer in effect.
7 Persons subject to any tax imposed under the authority
8 granted in this paragraph may reimburse themselves for their
9 seller's tax liability hereunder by separately stating the
10 tax as an additional charge, which charge may be stated in
11 combination, in a single amount, with State taxes that
12 sellers are required to collect under the Use Tax Act and
13 under subsection (e) of Section 4.03 of the Regional
14 Transportation Authority Act, in accordance with such bracket
15 schedules as the Department may prescribe.
16 Whenever the Department determines that a refund should
17 be made under this paragraph to a claimant instead of issuing
18 a credit memorandum, the Department shall notify the State
19 Comptroller, who shall cause the warrant to be drawn for the
20 amount specified, and to the person named, in the
21 notification from the Department. The refund shall be paid
22 by the State Treasurer out of a county water commission tax
23 fund established under paragraph (g) of this Section.
24 For the purpose of determining whether a tax authorized
25 under this paragraph is applicable, a retail sale by a
26 producer of coal or other mineral mined in Illinois is a sale
27 at retail at the place where the coal or other mineral mined
28 in Illinois is extracted from the earth. This paragraph does
29 not apply to coal or other mineral when it is delivered or
30 shipped by the seller to the purchaser at a point outside
31 Illinois so that the sale is exempt under the Federal
32 Constitution as a sale in interstate or foreign commerce.
33 If a tax is imposed under this subsection (b) a tax shall
34 also be imposed under subsections (c) and (d) of this
SB1310 Engrossed -157- LRB9110257SMdv
1 Section.
2 Nothing in this paragraph shall be construed to authorize
3 a county water commission to impose a tax upon the privilege
4 of engaging in any business which under the Constitution of
5 the United States may not be made the subject of taxation by
6 this State.
7 (c) If a tax has been imposed under subsection (b), a
8 tax shall also be imposed upon all persons engaged, in the
9 territory of the commission, in the business of making sales
10 of service, who, as an incident to making the sales of
11 service, transfer tangible personal property within the
12 territory. The tax rate shall be 1/4% of the selling price of
13 tangible personal property so transferred within the
14 territory. The tax imposed under this paragraph and all
15 civil penalties that may be assessed as an incident thereof
16 shall be collected and enforced by the State Department of
17 Revenue. The Department shall have full power to administer
18 and enforce this paragraph; to collect all taxes and
19 penalties due hereunder; to dispose of taxes and penalties so
20 collected in the manner hereinafter provided; and to
21 determine all rights to credit memoranda arising on account
22 of the erroneous payment of tax or penalty hereunder. In the
23 administration of, and compliance with, this paragraph, the
24 Department and persons who are subject to this paragraph
25 shall have the same rights, remedies, privileges, immunities,
26 powers and duties, and be subject to the same conditions,
27 restrictions, limitations, penalties, exclusions, exemptions
28 and definitions of terms, and employ the same modes of
29 procedure, as are prescribed in Sections 1a-1, 2 (except that
30 the reference to State in the definition of supplier
31 maintaining a place of business in this State shall mean the
32 territory of the commission), 2a, 3 through 3-50 (in respect
33 to all provisions therein other than the State rate of tax
34 except that food for human consumption that is to be consumed
SB1310 Engrossed -158- LRB9110257SMdv
1 off the premises where it is sold (other than alcoholic
2 beverages, soft drinks, and food that has been prepared for
3 immediate consumption) and prescription and nonprescription
4 medicines, drugs, medical appliances and insulin, urine
5 testing materials, syringes, and needles used by diabetics,
6 for human use, shall not be subject to tax hereunder), 4
7 (except that the reference to the State shall be to the
8 territory of the commission), 5, 7, 8 (except that the
9 jurisdiction to which the tax shall be a debt to the extent
10 indicated in that Section 8 shall be the commission), 9
11 (except as to the disposition of taxes and penalties
12 collected and except that the returned merchandise credit for
13 this tax may not be taken against any State tax), 10, 11, 12
14 (except the reference therein to Section 2b of the Retailers'
15 Occupation Tax Act), 13 (except that any reference to the
16 State shall mean the territory of the commission), the first
17 paragraph of Section 15, 15.5, 16, 17, 18, 19 and 20 of the
18 Service Occupation Tax Act as fully as if those provisions
19 were set forth herein.
20 If the board of commissioners has not imposed a tax under
21 this subsection on the selling price of motor fuel or gasohol
22 before the effective date of this amendatory Act of the 91st
23 General Assembly, then the board shall not impose such a tax
24 on or after that date. If the board of commissioners has
25 imposed a tax under this subsection on the selling price of
26 motor fuel or gasohol before the effective date of this
27 amendatory Act of the 91st General Assembly, then the board
28 shall not increase the rate of the tax on or after that date.
29 If, as a result of the provisions of this amendatory Act of
30 the 91st General Assembly, the rate of tax imposed on the
31 sale of motor fuel and gasohol by the Retailers' Occupation
32 Tax Act returns to 6.25%, then the prohibition against
33 imposing a tax on the sale of motor fuel and gasohol and the
34 prohibition against an increase in the rate of any tax
SB1310 Engrossed -159- LRB9110257SMdv
1 already imposed on the sale of motor fuel and gasohol are no
2 longer in effect.
3 Persons subject to any tax imposed under the authority
4 granted in this paragraph may reimburse themselves for their
5 serviceman's tax liability hereunder by separately stating
6 the tax as an additional charge, which charge may be stated
7 in combination, in a single amount, with State tax that
8 servicemen are authorized to collect under the Service Use
9 Tax Act, and any tax for which servicemen may be liable under
10 subsection (f) of Sec. 4.03 of the Regional Transportation
11 Authority Act, in accordance with such bracket schedules as
12 the Department may prescribe.
13 Whenever the Department determines that a refund should
14 be made under this paragraph to a claimant instead of issuing
15 a credit memorandum, the Department shall notify the State
16 Comptroller, who shall cause the warrant to be drawn for the
17 amount specified, and to the person named, in the
18 notification from the Department. The refund shall be paid
19 by the State Treasurer out of a county water commission tax
20 fund established under paragraph (g) of this Section.
21 Nothing in this paragraph shall be construed to authorize
22 a county water commission to impose a tax upon the privilege
23 of engaging in any business which under the Constitution of
24 the United States may not be made the subject of taxation by
25 the State.
26 (d) If a tax has been imposed under subsection (b), a
27 tax shall also imposed upon the privilege of using, in the
28 territory of the commission, any item of tangible personal
29 property that is purchased outside the territory at retail
30 from a retailer, and that is titled or registered with an
31 agency of this State's government, at a rate of 1/4% of the
32 selling price of the tangible personal property within the
33 territory, as "selling price" is defined in the Use Tax Act.
34 The tax shall be collected from persons whose Illinois
SB1310 Engrossed -160- LRB9110257SMdv
1 address for titling or registration purposes is given as
2 being in the territory. The tax shall be collected by the
3 Department of Revenue for a county water commission. The tax
4 must be paid to the State, or an exemption determination must
5 be obtained from the Department of Revenue, before the title
6 or certificate of registration for the property may be
7 issued. The tax or proof of exemption may be transmitted to
8 the Department by way of the State agency with which, or the
9 State officer with whom, the tangible personal property must
10 be titled or registered if the Department and the State
11 agency or State officer determine that this procedure will
12 expedite the processing of applications for title or
13 registration.
14 The Department shall have full power to administer and
15 enforce this paragraph; to collect all taxes, penalties and
16 interest due hereunder; to dispose of taxes, penalties and
17 interest so collected in the manner hereinafter provided; and
18 to determine all rights to credit memoranda or refunds
19 arising on account of the erroneous payment of tax, penalty
20 or interest hereunder. In the administration of, and
21 compliance with this paragraph, the Department and persons
22 who are subject to this paragraph shall have the same rights,
23 remedies, privileges, immunities, powers and duties, and be
24 subject to the same conditions, restrictions, limitations,
25 penalties, exclusions, exemptions and definitions of terms
26 and employ the same modes of procedure, as are prescribed in
27 Sections 2 (except the definition of "retailer maintaining a
28 place of business in this State"), 3 through 3-80 (except
29 provisions pertaining to the State rate of tax, and except
30 provisions concerning collection or refunding of the tax by
31 retailers, and except that food for human consumption that is
32 to be consumed off the premises where it is sold (other than
33 alcoholic beverages, soft drinks, and food that has been
34 prepared for immediate consumption) and prescription and
SB1310 Engrossed -161- LRB9110257SMdv
1 nonprescription medicines, drugs, medical appliances and
2 insulin, urine testing materials, syringes, and needles used
3 by diabetics, for human use, shall not be subject to tax
4 hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the portions
5 pertaining to claims by retailers and except the last
6 paragraph concerning refunds), 20, 21 and 22 of the Use Tax
7 Act and Section 3-7 of the Uniform Penalty and Interest Act
8 that are not inconsistent with this paragraph, as fully as if
9 those provisions were set forth herein.
10 If the board of commissioners has not imposed a tax under
11 this subsection on the use of motor fuel or gasohol before
12 the effective date of this amendatory Act of the 91st General
13 Assembly, then the board shall not impose such a tax on or
14 after that date. If the board of commissioners has imposed a
15 tax under this subsection on the use of motor fuel or gasohol
16 before the effective date of this amendatory Act of the 91st
17 General Assembly, then the board shall not increase the rate
18 of the tax on or after that date. If, as a result of the
19 provisions of this amendatory Act of the 91st General
20 Assembly, the rate of tax imposed on the sale of motor fuel
21 and gasohol by the Retailers' Occupation Tax Act returns to
22 6.25%, then the prohibition against imposing a tax on the
23 sale of motor fuel and gasohol and the prohibition against an
24 increase in the rate of any tax already imposed on the sale
25 of motor fuel and gasohol are no longer in effect.
26 Whenever the Department determines that a refund should
27 be made under this paragraph to a claimant instead of issuing
28 a credit memorandum, the Department shall notify the State
29 Comptroller, who shall cause the order to be drawn for the
30 amount specified, and to the person named, in the
31 notification from the Department. The refund shall be paid
32 by the State Treasurer out of a county water commission tax
33 fund established under paragraph (g) of this Section.
34 (e) A certificate of registration issued by the State
SB1310 Engrossed -162- LRB9110257SMdv
1 Department of Revenue to a retailer under the Retailers'
2 Occupation Tax Act or under the Service Occupation Tax Act
3 shall permit the registrant to engage in a business that is
4 taxed under the tax imposed under paragraphs (b), (c) or (d)
5 of this Section and no additional registration shall be
6 required under the tax. A certificate issued under the Use
7 Tax Act or the Service Use Tax Act shall be applicable with
8 regard to any tax imposed under paragraph (c) of this
9 Section.
10 (f) Any ordinance imposing or discontinuing any tax
11 under this Section shall be adopted and a certified copy
12 thereof filed with the Department on or before June 1,
13 whereupon the Department of Revenue shall proceed to
14 administer and enforce this Section on behalf of the county
15 water commission as of September 1 next following the
16 adoption and filing. Beginning January 1, 1992, an ordinance
17 or resolution imposing or discontinuing the tax hereunder
18 shall be adopted and a certified copy thereof filed with the
19 Department on or before the first day of July, whereupon the
20 Department shall proceed to administer and enforce this
21 Section as of the first day of October next following such
22 adoption and filing. Beginning January 1, 1993, an ordinance
23 or resolution imposing or discontinuing the tax hereunder
24 shall be adopted and a certified copy thereof filed with the
25 Department on or before the first day of October, whereupon
26 the Department shall proceed to administer and enforce this
27 Section as of the first day of January next following such
28 adoption and filing.
29 (g) The State Department of Revenue shall, upon
30 collecting any taxes as provided in this Section, pay the
31 taxes over to the State Treasurer as trustee for the
32 commission. The taxes shall be held in a trust fund outside
33 the State Treasury. On or before the 25th day of each
34 calendar month, the State Department of Revenue shall prepare
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1 and certify to the Comptroller of the State of Illinois the
2 amount to be paid to the commission, which shall be the then
3 balance in the fund, less any amount determined by the
4 Department to be necessary for the payment of refunds. Within
5 10 days after receipt by the Comptroller of the certification
6 of the amount to be paid to the commission, the Comptroller
7 shall cause an order to be drawn for the payment for the
8 amount in accordance with the direction in the certification.
9 (Source: P.A. 91-51, eff. 6-30-99.)
10 Section 99. Effective date. This Act takes effect upon
11 becoming law, except that Sections 5 through 20 take effect
12 October 1, 2000.
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